Congress.gov summary says Public Law 117-169 imposed a 15% corporate alternative minimum tax, imposed a 1% excise tax on corporate stock repurchases, provided IRS enforcement funding, and funded multiple federal programs.
The 2022 reconciliation law was a clear corporate tax-increase measure linked to federal spending and tax enforcement, making Gimenez's vote on it directly relevant to the promise.
Congress.gov says H.R.23 rescinded unobligated IRS funds made available by the Inflation Reduction Act for enforcement, operations support, direct e-filing planning, the Tax Court, and Treasury tax agencies; the bill passed the House 221-210.
In the term following the 2022 campaign, the House advanced a bill aimed at rolling back IRA tax-enforcement funding, a concrete anti-tax enforcement effort tied to small-business taxpayer protection.
On passage of the Family and Small Business Taxpayer Protection Act, the Clerk recorded the vote as passed 221-210; Rep. Gimenez, Republican, Florida, voted Yea.
Gimenez voted for House passage of a bill to rescind IRA tax-enforcement funds, consistent with opposing tax increases and related enforcement burdens on businesses.
Congress.gov summary says the Main Street Tax Certainty Act makes permanent the tax deduction for qualified business income, which otherwise expires after December 31, 2025.
The bill would preserve a major pass-through business deduction rather than increase small-business tax rates, directly aligning with the promise's small-business component.
Congress.gov says H.R.7024 allowed taxpayers to expense domestic research costs through 2026, extended the business interest deduction allowance, extended 100% bonus depreciation, and increased expensing limitations for depreciable business assets.
The 2024 tax package delivered business tax relief rather than business tax-rate increases, and it passed the House in the relevant term.
On the motion to suspend the rules and pass H.R.7024 as amended, the Clerk recorded the vote as passed 357-70; Rep. Gimenez, Republican, Florida, voted Yea.
Gimenez voted for a tax-relief package with business expensing, depreciation, and interest-deduction provisions, consistent with opposing higher business tax rates.
Congress.gov says Public Law 119-21 reduces taxes, makes permanent the individual tax rates enacted in 2017, makes permanent the qualified business income tax deduction, and increases the employer child-care tax credit to 50% for eligible small businesses.
In later federal service, Congress enacted a reconciliation law preserving lower rates and business deductions, including small-business provisions, rather than raising corporate or small-business tax rates.
On the motion to concur in the Senate amendment to H.R.1, the Clerk recorded the vote as passed 218-214; Rep. Gimenez, Republican, Florida, voted Aye.
Gimenez voted for final House approval of the 2025 reconciliation law that made the qualified business income deduction permanent and preserved lower tax rates.