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

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 Susan DuBose
AL Representative Arnold Mooney
AL Senator Dan Roberts
AK Speaker of the House Cathy L. Tilton
AK Senator David Wilson
AR Representative DeAnna Hodges
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 Representative Anthony Hartsook
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
GA Representative Reynaldo Martinez
GA Representative Mesha Mainor
IA Representative Barbara Kniff McCulla
ID Representative Joe Alfieri
ID Representative Ronald Jaron Crane
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 Representative Dale DeVon
IN Senator Blake Doriot
IN Representative Robert Heaton
IN Representative Doug Miller
IN Representative Lindsay M. Patterson
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 Representative Brian Bergkamp
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 Ron Bryce
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 Scott Hill
KS Representative Kyle D. Hoffman
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 Pat Proctor
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 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 Senator Greg Elkins
KY Representative Daniel B. Elliott
KY Senator Shelley Funke Frommeyer
KY Representative Deanna Frazier Gordon
KY Representative John Hodgson
KY Representative Matt Lockett
KY Representative Kimberly P. Moser
KY Representative Nancy Tate
KY Senator Lindsey Tichenor
KY Representative Wade Williams
LA Representative Wayne McMahen
ME Representative David W. Boyer
ME Representative Jack Ducharme
MD House Minority Leader Jason Buckel
MD Senator Justin Ready
MD Delegate Stuart M. Schmidt, Jr.
MD Delegate Kathy Szeliga
MI Senator Joseph Bellino, Jr.
MI Representative Matthew Bierlein
MI Representative William Buck
MI Senator Kevin Daley
MI Representative Philip A. Green
MI Representative Jaime Greene
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
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MS Representative Lee Yancey
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MO Senator Rick Brattin
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MO Senator Jill Carter
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MO Representative Michael Davis
MO Senator Bill Eigel
MO Senator Travis Fitzwater
MO Representative Jamie Ray Gragg
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
MO Representative Travis Wilson
MT Representative Fred Anderson
MT Representative Steven E. Galloway
MT Senator Tom McGillvray
MT Representative Bob Phalen
NC Representative Allen Chesser
NC Representative Kevin Crutchfield
NC Representative Karl E. Gillespie
NC Senator Bobby Hanig
NC Senator Ralph E. Hise, Jr.
NC Representative Jake Johnson
NC Representative Chris Karr
NC Representative Keith Kidwell
NC Representative Jeffrey C. McNeely
NC Representative Ray Pickett
NC Representative Mark Pless
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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 Vanessa L. Sheehan
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NH Representative Jordan G. Ulery
NH Representative Michael Vose
NH Representative Scott Wallace
NH Representative Kenneth L. Weyler
NJ Assemblyman Paul M. Kanitra
NM Representative John Block
NC Representative Celeste C. Cairns
NC Representative Dennis Riddell
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NC Representative Diane Wheatley
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OR Senator Dennis B. Linthicum
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OR Representative Dwayne Yunker
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PA Representative Seth Grove
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SC Representative Bill Taylor
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SD Senator Casey Crabtree
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SD Representative Mary Fitzgerald
SD Senator Julie Frye-Mueller
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SD Representative Tina L. Mulally
SD Representative Brian Mulder
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TX Representative Candy Noble
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UT Senator Ronald Winterton
VA Delegate Geary M. Higgins
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VA Delegate Delores Oates
VA Delegate Michael Webert
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WA Representative Mary Dye
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WY Representative Donald E. Burkhart, Jr.
WY Senator Dan Laursen
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WY Representative Jeanette Ward