By voting yes, we’re voting for a path to make the Tax Cuts and Jobs Act permanent. It means making economic growth provisions like research and development, the small business pass-through, interest deductibility and immediate expensing permanent parts of our tax code.
Support making the Tax Cuts and Jobs Act and its economic growth provisions permanent.
Occurrences
Evidence
Public Law 115-97, section 11001, created rate modifications for taxable years 2018 through 2025 and applied them to taxable years beginning after December 31, 2017, and before January 1, 2026.
Congress.gov says H.R.6760 was received in the Senate on October 1, 2018 after passing the House, and CRS summarizes that the bill would make permanent several 2017 tax provisions scheduled to expire at the end of 2025, including reduced individual rates, qualified business income deduction, increased standard deduction, child tax credit changes, estate and gift tax exemption increases, and AMT exemption increases.
The House Clerk records Roll Call 414 on H.R.6760, Protecting Family and Small Business Tax Cuts Act of 2018, as passed 220-191. The vote list records Estes (KS), Republican, Kansas, voting Yea.
Congress.gov records H.R.1 as Public Law No. 119-21, with final actions: passed House on May 22, 2025; passed Senate on July 1, 2025; House agreed to the Senate amendment on July 3, 2025; and became law on July 4, 2025.
Public Law 119-21, Title VII, Subtitle A, Chapter 1 is titled Providing Permanent Tax Relief for Middle-class Families and Workers. Section 70101 extends and enhances reduced rates by striking the January 1, 2026 sunset language and changing the heading from 2018 Through 2025 to Beginning After 2017. Section 70102 similarly extends and enhances the increased standard deduction.
Section 70105 is titled Extension and Enhancement of Deduction for Qualified Business Income and amends section 199A, including higher phase-in amounts and a minimum deduction for active qualified business income, effective for taxable years beginning after December 31, 2025.
Public Law 119-21 labels Subchapter A as Permanent U.S. Business Tax Reform and Boosting Domestic Investment. Section 70301 is Full Expensing for Certain Business Property and states Made Permanent; it also replaces applicable percentage with 100 percent. Section 70302 provides full expensing of domestic research and experimental expenditures.
The House Clerk records Roll Call 190 on H.R.1, vote question On Motion to Concur in the Senate Amendment, One Big Beautiful Bill Act, status Passed 218-214. The vote list records Estes, Republican, Kansas, voting Aye.
Assessments
Public Law 119-21, enacted July 4, 2025, made core Tax Cuts and Jobs Act provisions permanent, including individual rate and standard deduction provisions, the qualified business income deduction, and major business investment incentives such as full expensing. Estes materially supported the outcome as a sitting U.S. representative by voting aye on final House concurrence for H.R.1 in 2025, and he had earlier voted for the 2018 House bill to make TCJA provisions permanent. Because final enactment occurred after the original campaign term, timing is later_term.