In Congress, I will vote to cut wasteful government spending and streamline our tax code to create incentivizes for all businesses to hire more workers and invest in America.
Will streamline the tax code to create incentives for businesses to hire more workers and invest in America.
Occurrences
Representative Jake Ellzey (TX-6) will formally introduce the Apprenticeship Infrastructure Tax Credit Act of 2025 in the coming days.
Evidence
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Ellzey said he will formally introduce the Apprenticeship Infrastructure Tax Credit Act of 2025, which proposes a $3,000 annual tax credit to employers for hiring and retaining registered apprentices, with a $6,000 enhanced credit for certain veterans and service members.
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The archive shown on the official press-releases page lists the newest items in April 2026, with older entries below; no May-June 2026 tax-code announcement is shown on the page snapshot.
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The Clerk's vote page states 'House Not In Session' and 'Next Session: June 15th, 2026 at 10:30 AM.'
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Ellzey said he would formally introduce the Apprenticeship Infrastructure Tax Credit Act of 2025, proposing a $3,000 annual tax credit for employers that hire and retain registered apprentices, with a $6,000 enhanced credit for certain veterans and service members.
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The House Clerk's votes page says 'House Not In Session' and lists 'Next Session: June 22nd, 2026 at 12:00 PM.'
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The press-release archive shows the newest 2026 entry dated 4/30/26 and no May-June 2026 tax-code announcement in the archive snapshot.
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The Clerk's vote page says "House Not In Session" and "Next Session: Tomorrow at 12:00 PM."
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The official archive shows April 2026 as the newest visible month and no May or June 2026 tax-code release in the snapshot.
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The House Clerk recorded Roll Call 190 on H.R. 1, the One Big Beautiful Bill Act, as passed 218-214 on the motion to concur in the Senate amendment. The member vote table lists Ellzey, Republican, TX, voting Aye.
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The public-law text of H.R. 1 includes Chapter 3, 'Establishing Certainty and Competitiveness for American Job Creators,' with provisions including full expensing for certain business property, full expensing of domestic research and experimental expenditures, increased dollar limitations for expensing of certain depreciable business assets, special depreciation allowance for qualified production property, and enhancement of the advanced manufacturing investment credit.
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The House Clerk recorded Roll Call 190 on H.R. 1, the One Big Beautiful Bill Act, as passed on July 3, 2025 by 218 Ayes to 214 Noes; the member table lists Ellzey, Republican of Texas, voting Aye.
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The Joint Committee on Taxation describes JCS-1-26 as an explanation of the tax provisions and estimated budget effects of Public Law 119-21. Its contents include Chapter 3, 'Establishing Certainty and Competitiveness for American Job Creators,' with full expensing for business property, domestic research and experimental expenditures, increased expensing limits for depreciable business assets, qualified production property depreciation, and enhanced advanced manufacturing investment credit.
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Section 70301 – Full Expensing of Certain Business Property * Provides taxpayers with a permanent 100-percent additional first year depreciation deduction for qualified property acquired after January 19, 2025
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Section 70306 – Increased Dollar Limitation for expensing of certain depreciable business property * Increased the total amount a Taxpayer can elect to expense under IRC § 179 from $1,000,000 to $2,500,000
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For taxable years beginning after Dec. 31, 2024, taxpayers may deduct domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year.
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The Working Families Tax Cuts Act of 2025, commonly known as the WFTC Act, provides an increase to the rate of the credit.
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Roll Call 190 | Bill Number: H. R. 1 Jul 03, 2025, 02:31 PM | 119th Congress, 1st Session Vote Question: On Motion to Concur in the Senate Amendment One Big Beautiful Bill Act Vote Type: Recorded Vote Status: Passed
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Ellzey | Ellzey | Republican | TX | Aye
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Raising Small Business Expensing: Small businesses can immediately expense $2.5 million of capital purchases annually
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Increased the total amount a Taxpayer can elect to expense under IRC § 179 from $1,000,000 to $2,500,000
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by striking ‘‘the applicable percentage’’ and inserting ‘‘100 percent’’
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Ellzey | Ellzey | Republican | TX | Aye
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Revenue Procedure 2026-32 provides procedures under § 446 of the Internal Revenue Code and § 1.446-1(e) for obtaining automatic consent of the Commissioner of Internal Revenue to change methods of accounting for research or experimental expenditures
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Provides taxpayers with a permanent 100-percent additional first year depreciation deduction for qualified property acquired after January 19, 2025, and specified plants planted or grafted after January 19, 2025.
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Increased the total amount a Taxpayer can elect to expense under IRC § 179 from $1,000,000 to $2,500,000 for section 179 property placed in service in tax years beginning after December 31, 2024.
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CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS
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Section 48D(a) is amended by striking ‘‘25 percent’’ and inserting ‘‘35 percent’’.
Assessments
Ellzey promised a broad federal tax-code change to encourage hiring and domestic investment. During his same House term, Public Law 119-21 enacted business tax provisions including expanded expensing, domestic R&D expensing, production property depreciation, and an enhanced advanced manufacturing investment credit. Ellzey voted Aye on final House passage, which is enough candidate credit for this broad congressional promise. His separate apprenticeship tax-credit proposal was not enacted, but the enacted reconciliation law substantially delivered the promised tax incentives.
Ellzey materially advanced enacted federal tax legislation by voting Aye on final House passage of H.R. 1 on July 3, 2025; the bill became Public Law 119-21 on July 4, 2025. Its tax provisions included business expensing, domestic R&D expensing, higher expensing limits for depreciable assets, production-property depreciation, and enhanced manufacturing investment credits, which align with the broad promise to use the tax code to encourage hiring and investment. His separate apprenticeship tax-credit proposal remains unenacted, but the enacted H.R. 1 provisions are enough for delivery given the broad wording and his same-term vote in a narrow passage context.
Ellzey publicly advanced a tax-code proposal, the Apprenticeship Infrastructure Tax Credit Act of 2025, to give employers credits for hiring and retaining apprentices. That is a concrete legislative attempt aligned with the promise, but the evidence shows only introduction/proposal, not enactment or implemented tax-code reform. Under the given rules, a serious but unsuccessful effort counts as never with effort credit.
Ellzey made a serious same-term legislative effort that fit the promise by introducing the Apprenticeship Infrastructure Tax Credit Act of 2025, a proposal to use tax credits to encourage employer hiring. But the evidence only shows a bill proposal and no enactment, no broader tax-code streamlining, and no delivered business incentive policy taking effect. Under the scoring rule, a substantial attempt that did not achieve the promised outcome is a failed delivery rather than partial fulfillment.
Ellzey took a concrete same-term step toward the promise by introducing the Apprenticeship Infrastructure Tax Credit Act of 2025, which would use the tax code to encourage employers to hire and retain workers. That is meaningful candidate-led action aligned with the pledge, but the available evidence shows only a proposal, not enacted tax-code changes or delivered nationwide hiring and investment incentives. Because he materially advanced the idea but did not complete the promised policy outcome as of June 13, 2026, partial credit fits better than full delivery or final failure.