Tax Reform

ALEC Legislator Letter: Permanently Extending the Tax Cuts and Jobs Act of 2017

The American Legislative Exchange Council and the undersigned state lawmakers believe allowing these essential tax relief provisions to expire would harm hardworking American taxpayers, slow the growth of the U.S. economy, and further reduce America’s ability to compete on a global stage.

To: 118th United States Congress

From: The American Legislative Exchange Council and Members of the State Legislatures

Dear Members of the 118th United States Congress

On December 31, 2025, several key provisions of the Tax Cuts and Jobs Act of 2017 are set to expire that have helped to increase the productivity of the American economy and allowed the American taxpayer to keep more of their hard-earned income. Extending the provisions of this monumental tax cut are crucial to protecting the American taxpayer, enhancing economic growth, and keeping the country competitive on a global stage.

Prior to the government-mandated economic shutdowns during the COVID-19 pandemic and the disastrous inflation due to out-of-control federal spending, the Tax Cuts and Jobs Act of 2017 spurred steady economic expansion and allowed the spirit of entrepreneurship to flourish, while creating new jobs and opportunities for millions of Americans. The 2017 tax cuts reduced federal tax rates for households across every income level, resulting in a tax cut of more than $1,500 for the average middle-income earner. The $1.5 trillion net tax cut was followed by historically low unemployment rates, an increase in business investment, and a $6,000 increase in real median household income over two years – which included scores of raises and bonuses for workers immediately after the 2017 tax cuts were adopted. More than 100 million American taxpayers from all income groups, but especially middle- and working-class American taxpayers, have enjoyed real tax relief at the federal and state level due to the Tax Cuts and Jobs Act.

There are 23 provisions of the 2017 tax cuts directly relating to individual income taxes, such as the reductions in personal income tax rates, the near doubling of the standard deduction, and the substantial reduction of the hated Alternative Minimum Tax (AMT), that will expire after December 31, 2025.

If the provisions of the Tax Cuts and Jobs Act are allowed to expire, the federal tax base will once again be narrowed because the cap on the state and local tax (SALT) deduction would be eliminated. The return to an unlimited SALT deduction would be an incentive for many states to implement higher taxes and spend at higher levels under the guise of lowering the federal tax burden – a responsibility that ultimately lies with Congress. Maintaining a cap on the SALT deduction would keep the federal tax base broad.

Furthermore, state level conformity with the federal tax code resulted in lower state tax burdens for many Americans as states saw revenue booms in the wake of conformity that led to surpluses and, ultimately, tax relief.

A majority of Americans support making the Tax Cuts and Jobs Act of 2017 permanent. Allowing it to expire would result in a massive tax increase on hardworking American taxpayers, a significant decline in American competitiveness, fewer jobs, reduced wage income for workers, and higher prices.

The American Legislative Exchange Council and the undersigned state lawmakers believe allowing these essential tax relief provisions to expire would harm hardworking American taxpayers, slow the growth of the U.S. economy, and further reduce America’s ability to compete on a global stage.

Signed,

AL Representative Mack Butler
AL Representative Arnold Mooney
AL Senator Dan Roberts
AK Speaker of the House Cathy L. Tilton
AK Senator David Wilson
AZ Senate President Warren Petersen
AZ Senate President Pro Tempore T.J. Shope
AZ Senator Ken Bennett
AZ Senator Shawnna L.M. Bolick
AZ Senator Frank P. Carroll
AZ Senator David M. Gowan, Sr.
AZ Senator John Kavanagh
AZ Senator Sine Kerr
AZ Senator Ken Bennett
AZ House Majority Leader Leo Biasiucci
AZ Senator Shawnna L.M. Bolick
AZ Representative Michael Carbone
AZ Senator Frank P. Carroll
AZ Senator David M. Gowan, Sr.
AZ Senator John Kavanagh
AZ Senator Sine Kerr
AZ Senate President Warren Petersen
AZ Senate President Pro Tempore T.J. Shope
AZ Speaker of the House Ben Toma
AZ Representative Justin Wilmeth
AR Representative Brandon Achor
AR Representative Wade Andrews
AR Representative Howard M. Beaty, Jr.
AR Representative Rick Beck
AR Representative Mary Bentley
AR Representative Keith Brooks
AR Representative Karilyn Brown
AR Representative Rebecca Burkes
AR Representative Fran Cavenaugh
AR Senator Jim Dotson
AR Representative Hope Duke
AR Senator Jane English
AR Representative Brian S. Evans
AR Representative Tony Furman
AR Representative Jimmy Gazaway
AR Representative Justin Gonzales
AR Representative Zack Gramlich
AR Representative Delia Haak
AR Representative R.J. Hawk
AR Senator Ricky Hill
AR Representative Steve Hollowell
AR Representative Jack Ladyman
AR Representative Robin Lundstrum
AR Representative John Maddox
AR Representative Julie Mayberry
AR Representative Melinda McAlindon
AR Representative John B. McKenzie
AR Representative Jon Milligan
AR Representative Jeremiah Moore
AR Representative Aaron Pilkington
AR Representative David Ray
AR Representative R. Scott Richardson
AR Representative Marcus E. Richmond
AR Representative Ryan A. Rose
AR Representative Johnny Rye
AR Representative Kendon Underwood
AR Representative Steven P. Unger
AR Representative DeAnn Vaught
AR Representative Danny Watson
AR Representative Carlton Wing
AR Representative Richard Womack
CO Representative Ryan Armagost
CO Senator Mark Baisley
CO Representative Scott Bottoms
CO Representative Brandi Bradley
CO Representative Kenneth G. DeGraaf
CO Representative Lisa Frizell
CO Senator Larry Liston
CO Representative Ron Weinberg
CO Representative Ty Winter
CT Senator Eric C. Berthel
CT Senator Rob Sampson
FL Representative Demi Busatta-Cabrera
FL Representative Vicki L. Lopez
FL Representative Dana Trabulsy
FL Representative Brad Yeager
GA Representative John Carson
ID Representative Joe Alfieri
ID Senator Tammy Nichols
IL Senator Andrew S. Chesney
IL Representative Brad Halbrook
IL Representative Joe Sosnowski
IN Senator Scott A. Baldwin
IN Senator James. R. Buck
IN Senator Blake Doriot
IN Representative Doug Miller
IN Senator Linda Rogers
IA Representative Taylor R. Collins
IA Representative Henry Stone
IA Representative Phil Thompson
IA Speaker Pro Tempore John H. Wills
KS Senate Majority Leader Larry Alley
KS Senator Molly Baumgardner
KS Senator Rick Billinger
KS Senator Chase Blasi
KS Representative Tory Marie Blew
KS Representative Doug Blex
KS Representative Lewis C. Bloom
KS Senator Elaine Bowers
KS Representative David Buehler
KS Representative Nathan T. Butler
KS Representative Blake Carpenter
KS Representative Will Carpenter
KS Senator J.R. Claeys
KS Representative Ken Collins
KS House Majority Leader Chris Croft
KS Senator Brenda Dietrich
KS Representative Duane Droge
KS Representative John R. Eplee
KS Senator Renee Erickson
KS Representative Robyn Essex
KS Senator Michael Fagg
KS Representative Brett Fairchild
KS Senator Beverly Gossage
KS Speaker of the House Daniel Hawkins
KS Representative Cyndi Howerton
KS Representative Susan Humphries
KS Representative Tom Kessler
KS Senator Rick Kloos
KS Senator Jeff Longbine
KS Representative Les Mason
KS Senate President Ty Masterson
KS Representative Carl Maughan
KS Representative Michael Murphy
KS Representative Stephen Owens
KS Senator Virgil Peck
KS Representative Patrick A. Penn
KS Representative Sandy Pickert
KS Representative Samantha M. Poetter Parshall
KS Representative Ken Rahjes
KS Representative Webster Roth
KS Senator Ronald W. Ryckman
KS Representative Rebecca Schmoe
KS Representative Joe Seiwert
KS Representative Eric L. Smith
KS Senator Alicia Straub
KS Representative William M. Sutton
KS Representative Sean Tarwater
KS Representative Mike Thompson
KS Senator Mike Thompson
KS Representative Carl Turner
KS Representative Paul M. Waggoner
KS Representative Barb Wasinger
KS Senator Richard E. Wilborn
KY Representative Randy Bridges
KY Representative Daniel B. Elliott
KY Representative Deanna Frazier Gordon
KY Representative John Hodgson
KY Representative Kimberly P. Moser
KY Representative Nancy Tate
KY Representative Wade Williams
LA Representative Wayne McMahen
ME Representative Jack Ducharme
MD House Minority Leader Jason Buckel
MD Senator Justin Ready
MD Delegate Stuart M. Schmidt, Jr.
MI Senator Joseph Bellino, Jr.
MI Representative Matthew Bierlein
MI Senator Kevin Daley
MI Representative Philip A. Green
MI House Minority Leader Matt Hall
MI Senator Michele Hoitenga
MI Senator Jonathan Lindsey
MI Senate Minority Leader Aric Nesbitt
MI Senator Rick Outman
MI Representative Angela Rigas
MI Senator Jim Runestad
MI Representative Rachelle Smit
MI Senator Lana Theis
MI Senator Michael Webber
MN Senator Paul Utke
MS Senator Joel R. Carter, Jr.
MS Representative Lee Yancey
MO Representative Ben Baker
MO Senator Rick Brattin
MO Senator Jill Carter
MO Representative Mazzie Christensen
MO Representative Michael Davis
MO Senator Bill Eigel
MO Senator Travis Fitzwater
MO Representative Wendy Hausman
MO Senator Denny Hoskins, C.P.A.
MO Representative Brad Hudson
MO Representative Holly Jones
MO Representative Ben Keathley
MO Senator Andrew Koenig
MO Representative Jim Murphy
MO Representative Doug Richey
MO Representative Chris Sander
MO Representative Adam Schnelting
MO Senator Nick Schroer
MO Representative Brian Harvey Seitz
MO Representative Travis Smith
MO Representative Cody Smith
MO Representative Justin Sparks
MO Representative Bob Titus
MO Representative Richard West
MT Representative Fred Anderson
MT Representative Steven E. Galloway
MT Senator Tom McGillvray
MT Representative Bob Phalen
NC Representative Allen Chesser
NC Representative Karl E. Gillespie
NC Senator Bobby Hanig
NC Representative Jake Johnson
NC Representative Chris Karr
NC Representative Keith Kidwell
NC Representative Ray Pickett
NC Representative Mark Pless
NC Representative Jason R. Saine
NC Representative Sarah Stevens
NC Representative Steve Tyson
NC Representative Jeff Zenger
NE Senator Robert Clements
NE Senator Myron Dorn
NE Senator Ben Hansen
NE Senator Brian Hardin
NE Senator Rick Holdcroft
NE Senator Teresa Ibach
NE Senator Michael Jacobson
NE Senator Kathleen Kauth
NE Senator Loren Lippincott
NE Senator John S. Lowe
NE Senator Julie Slama
NV Assemblyman Ken Gray
NV Senate Minority Leader Robin L. Titus, M.D.
NH Representative Cyril Aures
NH Representative Michael Harrington
NH Representative Jeanine Notter
NH Representative John M. Potucek
NH Representative James Spillane
NH Representative Walter Spilsbury
NH Representative Paul A. Terry
NH Representative Jordan G. Ulery
NH Representative Scott Wallace
NH Representative Kenneth L. Weyler
NM Representative John Block
NC Representative Celeste C. Cairns
NC Representative Dennis Riddell
NC Representative Sam Watford
NC Representative Diane Wheatley
ND Representative Vicky Steiner
ND Representative Bernie Satrom
ND Representative Jeremy L. Olson
ND Representative Craig Headland
OH Senator George Lang
OH Senator Rob McColley
OH Representative Bill Seitz
OH Senator Scott S. Wiggam
OK Representative Chris Banning
OK Senator Julie Daniels
OK Representative John B. Kane
OK Representative Mark Lepak
OR Representative Court Boice
OR Representative Shelly Boshart Davis
OR Representative Ed Diehl
OR Representative Christine Goodwin
OR Representative James Hieb
OR Representative Bobby Levy
OR Senator Dennis B. Linthicum
OR Representative Emily McIntire
OR Representative E. Werner Reschke
OR Representative Anna Scharf
OR Representative Dwayne Yunker
PA Representative Barbara Gleim
PA Representative Seth Grove
PA Representative Thomas H. Kutz
PA Representative Eric Nelson
PA Representative David H. Rowe
RI Representative Jon D. Brien
SC Representative Bill Taylor
SD Representative Kirk Chaffee
SD Senator Casey Crabtree
SD Representative Fred Deutsch
SD Representative Mary Fitzgerald
SD Senator Julie Frye-Mueller
SD Representative Trish Ladner
SD Representative Tina L. Mulally
SD Representative Brian Mulder
SD Representative Carl E. Perry
SD Representative Tony E. Randolph
SD Representative Tim Reisch
SD Senator Jim Stalzer
SD Representative Tyler Tordsen
TN Representative Elaine Davis
TN Representative Monty Fritts
TN Representative Susan Lynn
TN Representative Christopher P. Todd
TX Senator Paul Bettencourt
TX Representative Benjamin Bumgarner
TX Representative Mark Dorazio
TX Senator Kelly Hancock
TX Representative Caroline Harris Davila
TX Representative Richard D. Hayes
TX Representative Carrie Isaac
TX Senator Phil King
TX Representative Stan Kitzman
TX Representative Terri Leo Wilson
TX Representative Janie Lopez
TX Representative Candy Noble
TX Senator Mayes Middleton
TX Representative Geanie W. Morrison
TX Representative Dennis Paul
UT Senate President Stuart Adams
UT Senator Heidi Balderree
UT Senator Kirk Cullimore
UT Representative Paul Cutler
UT Representative Jim Dunnigan
UT Senator Lincoln Fillmore
UT Representative Stephanie Gricius
UT Senator Keith Grover
UT Representative Katy Hall
UT Senator David P. Hinkins
UT Senator Don L. Ipson
UT Representative Ken Ivory
UT Representative Dan Johnson
UT Senator John D. Johnson
UT Senator Michael S. Kennedy
UT Representative Trevor Lee
UT Representative Karianne Lisonbee
UT Senator Daniel McCay
UT Senator Michael K. McKell
UT Representative Thomas Peterson
UT Senator Scott Sandall
UT Senator Jerry W. Stevenson
UT Representative Keven J. Stratton
UT Senator Daniel W. Thatcher
UT Representative Norm Thurston
UT Senator Evan J. Vickers
UT Representative Christine Watkins
UT Representative Ryan D. Wilcox
UT Senator Chris H. Wilson
UT Senator Ronald Winterton
VA Delegate Paul Vincent Milde
VA Delegate Michael Webert
WA Representative Chris Corry
WA Representative Mary Dye
WA Senator Phil Fortunato
WV Delegate Elias Coop-Gonzalez
WV Senator Mark R. Maynard
WV Delegate Chris Phillips
WV Senator Patricia Rucker
WV Senator Laura Wakim Chapman
WI Representative Alex Dallman
WI Senator Mary Felzkowski
WI Representative Rick Gundrum
WI Senator Steve Nass
WI Senator Duey Stroebel
WY Senator Evie Brennan
WY Representative Donald E. Burkhart, Jr.
WY Senator Dan Laursen
WY Representative Daniel Singh
WY Representative Jeanette Ward


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