The One, Big, Beautiful Bill Delivers on President Trump’s Priorities to Restore and Expand Trump-Era Growth and Relief for Families, Workers, and Small Businesses

WASHINGTON, D.C. – On Tuesday, the Ways and Means Committee will markup “The One, Big, Beautiful Bill,” delivering on President Trump’s economic agenda and supporting pro-family, pro-worker tax provisions. The legislation builds on the success of the 2017 Trump tax cuts and carries out the very policies that America voted for, making the economy stronger, expanding tax relief for middle class and low-income Americans, and ushering in a new golden age of prosperity to benefit workers, families, farmers, and small businesses.

“This bill delivers on what Americans voted for with President Trump’s promise to put America First – with tax policies that reward hard work, bring jobs back home, increase opportunity, and rebuild the economy for the working class. It puts the interests of low-income, working families ahead of the wealthy by expanding tax relief to those who need it the most – including the President’s priorities of no tax on tips and overtime pay and additional relief for America’s seniors. Small businesses and family farmers will benefit from the certainty provided so they can invest in their futures and grow jobs.

“Under the economic policies of President Biden and Washington Democrats, the wealthy and well-connected benefitted from taxpayer handouts. The Ways and Means Republican tax bill ends special interest giveaways and will hold the woke elite and entities that benefit from the tax code accountable. It will halt the flow of taxpayer dollars to illegal immigrants and China.

“We have an opportunity and a responsibility to secure a brighter future for America’s workers, families, farmers, and small businesses. The legislation that the Ways and Means Committee has brought forward meets this historic moment,” said Ways and Means Chairman Jason Smith (MO-08).

Delivering An Economy that Works for Working Families
Pro-growth, pro-worker, pro-family, pro-small business policies that will make America’s economy stronger, deliver additional tax relief for working families, farmers, and small businesses, and replace bad tax policy with good tax policy.

Make American Families & Workers Thrive Again

  • Makes the 2017 Trump tax cuts permanent – protecting the average taxpayer from a 22 percent tax hike.
  • Saves the average American family $1,700 – the equivalent of 9 weeks of groceries.
  • Delivers on President Trump’s priorities of no tax on tips, overtime pay, and car loan interest, and provides additional tax relief for seniors.
  • Locks in and boosts the doubled Child Tax Credit for more than 40 million families and provides additional tax relief for American families.
  • Preserves and increases the doubled guaranteed deduction for 91 percent of all taxpayers.
  • Expands 529 education savings accounts to empower American families and students to choose the education that best fits their needs, whether it is K-12 materials or obtaining a postsecondary trades credential.
  • Supports working families by expanding access to child care and making permanent the paid leave tax credit. 
  • Puts American families in control of their health care by expanding health savings accounts and cementing into law a Trump Administration policy that offers more choice and flexibility for health coverage options.
  • Starts building financial security for America’s children at birth with the creation of new savings accounts.

Make Rural America & Main Street Grow Again

Make America Win Again

  • Holds woke, elite universities that operate more like major corporations and other tax-exempt entities accountable, ensuring they can no longer abuse generous benefits provided through the tax code.
    • Increases the university endowment tax and subjects the largest endowments to the corporate tax rate.
    • Increases tax on massive non-profits that resemble hedge funds and pay their employees huge salaries.
  • Ends $500 billion in Biden-era tax breaks and special interest giveaways to the wealthy, big corporations, and China.
  • Eliminates special interest tax breaks for billionaire sports team owners.
  • Prevents taxpayer benefits from going to illegal immigrants by requiring a Social Security number for individuals claiming tax credits and deductions, ending illegal immigrant eligibility for Obamacare premium tax credits and Medicare, and applying new fees on remittance payments from illegal immigrants to outside the U.S.

For a section-by-section on the bill, click here.

For more information, click here.

READ: Correcting the Record: Trump’s Tax Cuts Were a Boon for the Working Class

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The Trump Administration 2.0 refers to the period when Donald J. Trump served as the President of the United States, beginning in January 20, 2025.

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