The Treasury Greenbook listed “Raise the corporate income tax rate to 28 percent” under business tax reforms, stated current law was a flat 21 percent rate for C corporations, and proposed increasing the rate from 21 percent to 28 percent.
This establishes that during Gimenez's 2023-2025 House term there was an official federal effort to raise the corporate rate above 21 percent, giving a relevant benchmark for whether he opposed such increases.
Roll Call 30 was on H.R. 7024, the Tax Relief for American Families and Workers Act. The bill passed 357-70, and Representative Gimenez, Republican of Florida, voted Yea.
Gimenez voted for a tax-relief bill during the relevant term, rather than for a corporate rate increase. This is concrete legislative action consistent with opposing higher business taxes, though it was not a direct vote on a 28 percent corporate rate proposal.
Congress.gov says H.R. 7024 passed the House and summarizes Title II as allowing domestic research and experimental costs to be expensed through 2026, extending business interest deduction treatment, extending 100 percent bonus depreciation, and increasing expensing limits for depreciable business assets.
The bill Gimenez supported was business tax relief and did not raise the statutory corporate income tax rate above 21 percent. This supports a kept-promise assessment for the same congressional term.
IRS Publication 542 states: “Corporations, including qualified personal service corporations, figure their tax by multiplying taxable income by 21% (0.21).” It separately notes the Inflation Reduction Act corporate alternative minimum tax for tax years beginning after 2022.
During the promised term, official IRS guidance still identified the corporate income tax rate as 21 percent, not above 21 percent. This supports that no higher statutory corporate rate was enacted in that term.
Roll Call 190 was on the motion to concur in the Senate amendment to H.R. 1, the One Big Beautiful Bill Act. The measure passed 218-214, and Representative Gimenez, Republican of Florida, voted Aye.
In later federal service, Gimenez voted for the final reconciliation tax bill that became Public Law 119-21. This is additional concrete action consistent with maintaining tax policy below a corporate rate increase, although it occurred after the 2023-2025 term tied to the 2022 campaign.
Congress.gov records H.R. 1 as becoming Public Law No. 119-21 on July 4, 2025, after House agreement to the Senate amendment by recorded vote 218-214. The CRS summary describes the act as reducing taxes and addressing federal programs through reconciliation.
The later enacted reconciliation law Gimenez supported was a tax-reduction law, not an enacted increase of the corporate income tax rate above 21 percent.
The 2025 Form 1120 instructions discuss Public Law 119-21 business-tax changes and direct corporations on Schedule J, line 1a: “Multiply taxable income ... by 21% (0.21).”
After the later reconciliation law, official IRS instructions still apply a 21 percent corporate income tax rate. This supports that Gimenez's later vote did not lead to a corporate rate above 21 percent.