I will continue to support tax cuts that enable our businesses to invest in their growth and new hires.
He will continue to support tax cuts that enable businesses to invest in growth and new hires.
Occurrences
Evidence
The House Clerk’s roll call shows Andy Harris (MD) voted Aye on Roll Call 190, the motion to concur in the Senate amendment to H.R. 1, the One Big Beautiful Bill Act; the motion passed 218-214.
The enacted law’s tax title includes a chapter labeled "Establishing Certainty and Competitiveness for American Job Creators" and a subchapter on "Permanent U.S. business tax reform and boosting domestic investment," with provisions for full expensing for certain business property, domestic R&E expensing, business interest rules, and bonus depreciation.
A June 2, 2026 report citing Treasury said 97% of filers received tax cuts this year under the One Big Beautiful Bill Act, and that Treasury linked the law’s growth effects to lower marginal tax rates plus permanent bonus depreciation and research-and-development expensing.
House Clerk roll call 190 records H.R. 1, the One Big Beautiful Bill Act, on the motion to concur in the Senate amendment. The vote passed 218-214, and “Harris (MD) Republican Maryland MD Aye” is listed.
Congress.gov lists H.R. 1 with the status “Became Law” and states: “Latest Action: 07/04/2025 Became Public Law No: 119-21.” It also records the House resolving-differences vote on July 3, 2025 as 218-214, Roll no. 190.
The Congress.gov CRS summary says Sec. 70105 makes permanent the qualified business income tax deduction, expands its phase-in range, and establishes a minimum QBI deduction for certain taxpayers.
The Congress.gov summary describes Chapter 3 as “Permanent U.S. Business Tax Reforms and Boosting Domestic Investment.” It says Sec. 70301 permanently extends 100% bonus depreciation, and Sec. 70302 allows domestic research and experimental expenses to be deducted in the year incurred.
The enacted law’s table of contents includes “Sec. 70105. Extension and enhancement of deduction for qualified business income,” and Chapter 3 is titled “Establishing Certainty and Competitiveness for American Job Creators.” It lists Sec. 70301 full expensing for certain business property and Sec. 70302 full expensing of domestic research and experimental expenditures.
Section 70301 states “Full expensing for certain business property” and makes the provision permanent for property acquired after January 19, 2025. Section 70302 creates section 174A allowing deduction of domestic research or experimental expenditures paid or incurred in the taxable year.
Assessments
Harris was serving in federal office and voted Aye on the final House vote for H.R. 1 in July 2025. The bill became Public Law 119-21 and included business-oriented tax provisions such as permanent qualified business income deduction changes, full expensing for certain business property, bonus depreciation, and domestic research and experimental expensing. Those enacted provisions directly match the promise to support tax cuts enabling business investment, growth, and hiring, so the promise was delivered during the same term.
The promise was to continue supporting business tax cuts, not necessarily to originate them. During the same term, Harris cast an affirmative House vote on the enacted H.R. 1 package, and the enacted law included the kinds of business tax provisions described in the promise, including expensing and investment-focused tax changes. Because he was still in office and directly backed legislation that became law, this counts as full delivery in the same term.