Promoting Global Competitiveness for American Workers and Businesses

House Subcommittee on Tax

2025-12-03

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Source: Congress.gov

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Call the committee to order.  I first want to thank our witnesses for taking time out of their busy schedules to come before this committee.  I didn't realize you all left, which you do every day, to come here.  So I hope it's as pleasant as we think it should be.  But again, I will just defer.  We just came out of Thanksgiving, which is a great, great holiday and doesn't   She brings family together, and then we're going into Christmas, which is a great holiday also.  So if we can keep that in mind, this is a great month, Thanksgiving to Christmas, and then we'll go into a new year and hope that it gets even better than the last year was.  So thank you all for being here.  We really look forward to your testimony.  In 2017, President Trump, Congress, and specifically Republican members of Ways and Means Committee passed the greatest tax reform seen in decades.  The Tax Cuts and Jobs Act made this nation the best place in the world to build, to invest in, and to create jobs.   we ended the unstoppable trend of American companies shipping their money, jobs, and headquarters to foreign countries.  In fact, and Mr. Hearn is very much aware, that we had zero inversions after Tax Cuts and Jobs Act.  Now, eight years later, as these pro-growth, pro-American tax policies were set to expire, ways and means Republicans came together to strengthen and make permanent our work in 2017.  It took some late nights and countless hours of work, but on July 4th, 2025,   President Trump signed his signature Working Families Tax Cuts Act into line.  This new bill grew Americans' tax base, promoted long-term domestic investment, and secured good jobs for Americans far into the future.  Now, ultimately, the Working Families Tax Cuts protects and creates over 7 million American jobs.  While Republicans were working to strengthen our international tax policy, Democrats worked to undermine American businesses and taxpayers by entering us into pillar number   Pillar one and pillar two of the Organization of Economic Cooperation and Development, also known as OECD.  We are just fascinated with acronyms.