Tax Reform

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

The American Legislative Exchange Council and 632 undersigned state lawmakers from 48 states 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: 119th United States Congress

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

Dear Members of the 119th 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,

 

Alabama State Legislature

Alabama House of Representatives
House Majority Leader Scott Stadthagen
Representative Chip Brown
Representative Mack Butler
Representative Terri Collins
Representative Susan DuBose
Representative David Faulkner
Representative Arnold Mooney
Representative Ben Robbins

Alabama Senate
Senator Arthur Orr
Senator Dan Roberts
Former Senator Bill Hightower

Alaska State Legislature

Alaska House of Representatives
Representative Cathy L. Tilton

Alaska Senate
Senator Shelly Hughes
Former Senator David Wilson

Arizona State Legislature

Arizona House of Representatives
House Majority Leader Michale Carbone
Representative Leo Biasiucci
Representative Justin Wilmeth
Representative Michael Way
Former Speaker of the House Ben Toma

Arizona Senate
Senate President Warren Petersen
Senate President Pro Tempore T.J. Shope
Senator Shawnna L.M. Bolick
Senator Frank P. Carroll
Senator David M. Gowan, Sr.
Senator John Kavanagh
Senator Vince Leach
Former Senator Ken Bennett
Former Senator Sine Kerr

Arkansas General Assembly

Arkansas House of Representatives
Speaker of the House Brian Evans
Speaker Pro Tempore Carlton Wing
House Majority Leader Howard M. Beaty Jr.
Representative Wade Andrews
Representative Rick Beck
Representative Mary Bentley
Representative Keith Brooks
Representative Karilyn Brown
Representative Rebecca Burkes
Representative Fran Cavenaugh
Representative Hope Duke
Representative Jon Eubanks
Representative Tony Furman
Representative Jimmy Gazaway
Representative Justin Gonzales
Representative Zach Gramlich
Representative R.J. Hawk
Representative Steve Hollowell
Representative Jack Ladyman
Representative Wayne Long
Representative Robin Lundstrum
Representative John Maddox
Representative Julie Mayberry
Representative Melinda McAlindon
Representative John B. McKenzie
Representative Jon Milligan
Representative Jeremiah Moore
Representative Aaron Pilkington
Representative David Ray
Representative R. Scott Richardson
Representative Marcus E. Richmond
Representative Ryan A. Rose
Representative Johnny Rye
Representative Kendon Underwood
Representative Steven P Unger
Representative DeAnn Vaught
Representative Richard Womack
Former Representative Delia Haak
Former Representative DeAnna Hodges
Former Representative Danny Watson

Arkansas Senate
President Pro Tempore Bart Hester.
Senate Majority Leader Blake Johnson
Senator Jim Dotson
Senator Jane English
Senator Ben Gilmore
Senator Ricky Hill
Senator Missy Irvin

California State Legislature

California State Senate
Senator Marie Alvarado-Gil

Colorado General Assembly

Colorado House of Representatives
House Minority Leader Rose Pugliese
Representative Ryan Armagost
Representative Scott Bottoms
Representative Brandi Bradley
Representative Kenneth G. DeGraaf
Representative Lisa Frizell
Representative Anthony Hartsook
Representative Ron Weinberg
Representative Ty Winter
Former Representative J. Paul Brown

Colorado Senate
Senator Mark Baisley
Senator Larry Liston
Former Senator Kevin Lundberg

Connecticut General Assembly

Connecticut Senate
Senator Eric C. Berthel
Senator Rob Sampson

Delaware General Assembly

Delaware State Senate
Senator Bryant Richardson

Florida State Legislature

Florida House of Representatives
Speaker of the House Daniel Perez
Representative Demi Busatta
Representative Vicki L. Lopez
Representative Dana Trabulsy
Representative Brad Yeager
Former Representative Mike Hill

Georgia General Assembly

Georgia House of Representatives
Representative Matt Barton
Representative Josh Bonner
Representative John Carson
Representative Lee Hawkins
Representative Soo Hong
Representative Noelle Kahaian
Representative Trey Kelley
Representative Reynaldo Martinez
Representative Don Parsons
Representative Will Wade
Representative Bruce Williamson
Former Representative Timothy Barr
Former Representative Mesha Mainor

Georgia Senate
Senator John Albers
Senator Bill Cowsert
Former Senator Chip Rogers

Idaho State Legislature

Idaho House of Representatives
Representative Joe Alfieri
Representative Vito Barbieri
Representative Brent Crane
Representative Ronald Jaron Crane
Representative Bruce Skaug

Idaho Senate
Senator Tammy Nichols
Senator Benjamin Toews

Illinois General Assembly

Illinois House of Representatives
Representative John Cabello
Representative Brad Halbrook
Representative Joe Sosnowski

Illinois Senate
Senator Andrew S. Chesney

Indiana General Assembly

Indiana House of Representatives
Representative Dale DeVon
Representative Robert Heaton
Representative Doug Miller
Representative Lindsay M. Patterson
Representative Jake Teshka
Representative Heath VanNatter

Indiana Senate
Senator Scott A. Baldwin
Senator Liz Brown
Senator James R. Buck
Senator Blake Doriot
Senator Mike Gaskill
Senator Travis Holdman
Senator Eric Koch
Senator Linda Rogers

Iowa State Legislature

Iowa House of Representatives
Speaker Pro Tempore John H. Wills
Representative Taylor R. Collins
Representative Bill Gustoff
Representative Barbara Kniff McCulla
Representative Carter Nordman
Representative Henry Stone
Former Representative Phil Thompson

Iowa Senate
Senator Jason Schultz

Kansas State Legislature

Kansas House of Representatives
Speaker of the House Daniel Hawkins
Speaker Pro Tem Blake Carpenter
House Majority Leader Chris Croft
Representative Brian Bergkamp
Representative Doug Blex
Representative Lewis C. Bloom
Representative Lauren Bohi
Representative Sherri Brantley
Representative Ron Bryce
Representative David Buehler
Representative Nathan T. Butler
Representative Will Carpenter
Representative Ken Collins
Representative Duane Droge
Representative Robin Essex
Representative Brett Fairchild
Representative Scott Hill
Representative Kyle D. Hoffman
Representative Nick Hoheisel
Representative Cyndi Howerton
Representative Susan Humphries
Representative Tom Kessler
Representative Sandy Pickert
Representative Samantha M. Poetter Parshall
Representative Pat Proctor
Representative Ken Rahjes
Representative Allen Reavis
Representative Webster Roth
Representative Rebecca Schmoe
Representative Joe Seiwert
Representative Megan D. Steele
Representative Angela Stiens
Representative William M. Sutton
Representative Sean Tarwater
Representative Mike Thompson
Representative Carl Turner
Representative Paul M. Waggoner
Representative Barb Wasinger
Representative Kristey Williamson
Former Representative Tory Marie Blew
Former Representative Molly Baumgardner
Former Representative John R. Eplee
Former Representative Les Mason
Former Representative Michael Murphy
Former Representative Carl Maughan
Former Representative Stephen Owens
Former Representative Patrick A. Penn
Former Representative Eric L. Smith

Kansas Senate
Senate President Ty Masterson
Senate Majority Leader Chase Blasi
Senator Larry Alley
Senator Rick Billinger
Senator Elaine Bowers
Senator J.R. Claeys
Senator Brenda Dietrich
Senator Renee Erickson
Senator Michael Fagg
Senator Beverly Gossage
Senator Rick Kloos
Senator Virgil Peck
Senator Ronald W. Ryckman
Senator Mike Thompson
Former Senator Richard E. Wilborn
Former Senator Jeff Longbine
Former Senator Alicia Straub

Kentucky General Assembly

Kentucky House of Representatives
Representative Randy Bridges
Representative Daniel B. Elliott
Representative Deanna Frazier Gordon
Representative John Hodgson
Representative Matt Lockett
Representative Kimberly M. Moser
Representative Jason Petrie
Representative Scott Sharp
Representative Nancy Tate
Representative Wade Williams

Kentucky Senate
Senator Greg Elkins
Senator Shelly Funke Frommeyer
Senator Jimmy Higdon
Senator Robby Mills
Senator Lindsey Tichenor
Senator Robin Webb

Louisiana State Legislature

Louisiana House of Representatives
Speaker of the House Phillip DeVillier
House Majority Leader Mark Wright
Representative Beau Beaullieu
Representative Raymond Crews
Representative Julie Emerson
Representative John Illg
Representative Wayne McMahen
Former Representative Ray Garofalo

Louisiana State Senate
Senator Blake Miguez
Senator Thomas Pressly

Maine State Legislature

Maine House of Representatives
Representative David W. Boyer
Representative Reagan Paul
Representative Jack Ducharme
Representative Nate Wadsworth

Maine Senate
Senate Minority Leader Harold Stewart III
Senator Matt Harrington

Maryland General Assembly

Maryland House of Delegates
House Minority Leader Jason Buckel
Delegate Chris Adams
Delegate Stuart M. Schmidt, Jr.
Delegate Kathy Szeliga
Delegate Christopher Tomlinson

Maryland Senate
Senator Johnny Mautz
Senator Justin Ready

Massachusetts General Court

Massachusetts Senate
Senator Peter Durant

Michigan State Legislature

Michigan House of Representatives
Speaker of the House Matt Hall
Speaker Pro Tempore Rachelle Smit
Representative Gregory Alexander
Representative Joseph Anthony Aragona
Representative Brian BeGole
Representative Matthew Bierlein
Representative Ann Bollin
Representative Kenneth Borton
Representative William Bruck
Representative Cam Cavitt
Representative Jay DeBoyer
Representative Parker Fairbairn
Representative Joe Fox
Representative Phillip A. Green
Representative Jaime Greene
Representative Mike Harris
Representative Roger Hauck
Representative Mike Hoadley
Representative Nancy Jenkins-Arno
Representative Gina Johnsen
Representative Tim Kelly
Representative Ben Koppelman
Representative Thomas Kunse
Representative Dan Lauwers
Representative Sarah Lightner
Representative Matt Maddock
Representative David Martin
Representative Luke Meerman
Representative Jerry Neyer
Representative David Prestin
Representative Angela Rigas
Representative Ronald Robinson
Representative John Roth
Representative Bill G. Schuette
Representative Alicia St. Germaine
Representative Donni Steele
Representative Jamie Thompson
Representative Mark Tisdel
Representative Jason Woolford
Representative Jennifer Wortz
Representative Doug Wozniak

Michigan Senate
Senate Minority Leader Aric Nesbitt
Senator Joseph Bellino, Jr.
Senator Kevin Daley
Senator John Damoose
Senator Michele Hoitenga
Senator Jonathan Lindsey
Senator Rick Outman
Senator Jim Runestad
Senator Lana Theis
Senator Michael Webber

Minnesota State Legislature

Minnesota Senate
Representative Walter Hudson

Minnesota Senate
Senator Paul Utke

Mississippi Legislature

Mississippi House of Representatives
Representative Beckie Currie
Representative Kevin Felsher
Representative Joey Hood
Representative Trey Lamar
Representative Gene Newman
Representative Jansen Owen
Representative Brent Powell
Representative Lee Yancey
Representative Hank Zuber

Mississippi Senate
Senator Joel R. Carter, Jr.
Senator Jeremy England
Senator Josh Harkins
Senator Chris Johnson
Senator William McMahan
Senator Bart Williams

Missouri General Assembly

Missouri House of Representatives
Representative Mazzie Christensen
Representative Jeff Coleman
Representative Michael Davis
Representative Jill Ford
Representative Jamie Ray Gragg
Representative Wendy Hausman
Representative Holly Jones
Representative Ben Keathley
Representative Cathy Jo Lay
Representative Jim Murphy
Representative Brian Harvey Seitz
Representative Justin Sparks
Representative Bob Titus
Representative Richard West
Representative Burton Whaley
Representative Travis Wilson
Former Representative Ben Baker
Former Representative Hannah Kelly
Former Representative Doug Richey
Former Representative Chris Sander
Former Representative Travis Smith
Former Representative Cody Smith
Former Representative Ben Baker

Missouri Senate
Senator Rick Brattin
Senator Benjamin Brown
Senator Jill Carter
Senator Travis Fitzwater
Senator Brad Hudson
Senator Adam Schnelting
Senator Nick Schroer
Senator Curtis Trent
Former Senator Bill Eigel
Former Senator Denny Hoskins
Former Senator Andrew Koenig

Montana State Legislature

Montana House of Representatives
Representative Bob Phalen
Representative Kerri Seekins-Crowe
Former Representative Fred Anderson
Former Representative Steven E. Galloway

Montana Senate
Senate President Matt Regier
Senate Majority Leader Tom McGillvray
Senator Becky Beard
Senator Kenneth Bogner

Nebraska Unicameral Legislature

Senator Rob Clements
Senator Myron Dorn
Senator Ben Hansen
Senator Brian Hardin
Senator Rick Holdcroft
Senator Jana Hughes
Senator Teresa Ibach
Senator Michael Jacobson
Senator Kathleen Kauth
Senator Loren Lippincott
Senator Dave Murman
Senator R. Brad von Gillern
Former Senator John S. Lowe
Former Senator Julie Slama

Nevada State Legislature

Nevada State Assembly
Assemblyman Richard DeLong
Assemblyman Ken Gray

Nevada Senate
Senate Minority Leader Robin L. Titus, M.D.
Senator Carrie Buck

New Hampshire General Court

New Hampshire House of Representatives
Representative Cyril Aures
Representative Michael Harrington
Representative Jeanine Notter
Representative John M. Potucek
Representative Vannessa L. Sheehan
Representative James Spillane
Representative Walter Spilsbury
Representative Paul A. Terry
Representative Jordan G. Ulery
Representative Michael Vose
Representative Kenneth L. Weyler
Former Representative Scott Wallace

New Jersey State Legislature

New Jersey General Assembly
Assemblyman Paul M. Kanitra

New Mexico State Legislature

New Mexico House of Representatives
Representative John Block
Representative Mark Duncan
Representative William Hall
Representative Randall Pettigrew
Representative Luis Terrazas

New Mexico Senate
Senator Larry Scott
Senator Anthony L. Thornton
Senator Nicole Tobiassen
Senator Jim Townsend

New York State Legislature

New York State Assembly
Assemblyman Joseph Angelino
Assemblyman Ari Brown
Assemblyman Michael Fitzpatrick
Assemblyman John Lemondes
Assemblyman Brian Maher
Assemblyman Michael Novakhov
Assemblyman Sam Pirozzolo

North Carolina General Assembly

North Carolina House of Representatives
Representative Celeste C. Cairns
Representative Allen Chesser
Representative Karl E. Gillespie
Representative Kyle Hall
Representative Jake Johnson
Representative Keith Kidwell
Representative Jeffrey C. McNeely
Representative Ray Pickett
Representative Mark Pless
Representative Dennis Riddell
Representative Sarah Stevens
Representative Steve Tyson
Representative Sam Watford
Representative Diane Wheatley
Representative David Willis
Representative Jeff Zenger
Former Representative Kevin Crutchfield
Former Representative Jason R. Saine

North Carolina Senate
Senator Bobby Hanig
Senator Tim Moffitt
Senator Ralph E. Hise, Jr.

North Dakota Legislative Assembly

North Dakota House of Representatives
Representative Craig Headland
Representative Mike Nathe
Representative Jeremy L. Olson
Representative Dan Ruby
Representative Bernie Satrom
Representative Vicky Steiner

Ohio General Assembly

Ohio House of Representatives
Representative Gary Click
Representative Jennifer Gross
Representative Angie King
Representative Beth Lear
Representative Adam Mathews
Former Majority Leader Bill Seitz
Former Representative Scott S. Wiggam

Ohio Senate
Senate President Rob McColley
President Pro Tempore Bill Reineke
Senator Jerry Cirino
Senator Andrew Brenner
Senator Brian M. Chavez
Senator George Lang
Senator Kristina Roegner
Senator Shane Wilkin

Oklahoma State Legislature

Oklahoma House of Representatives
Representative Chris Banning
Representative John B. Kane
Representative Mark Lepak
Representative Clay Staires

Oklahoma Senate
Senator Julie Daniels

Oregon State Legislature

Oregon House of Representatives
Representative Court Boice
Representative Shelly Boshart Davis
Representative Ed Diehl
Representative Darin Harbick
Representative Bobby Levy
Representative Emily McIntire
Representative Virgle Osborne
Representative E. Werner Reschke
Representative Anna Scharf
Representative Alek Skarlatos
Representative Dwayne Yunker
Former Representative James Hieb

Oregon Senate
Former Senator Dennis B. Linthicum

Pennsylvania General Assembly

Pennsylvania House of Representatives
Representative Barbara Gleim
Representative Seth Grove
Representative Thomas H. Kutz
Representative Eric Nelson
Representative David H. Rowe

Pennsylvania State Senate
Senator Chris Dush

Rhode Island General Assembly

Rhode Island House of Representatives
Representative Jon D. Brien

South Carolina General Assembly

South Carolina House of Representatives
Representative Jeff Johnson
Representative Jordan Pace
Representative Mark Smith
Representative Bill Taylor
Former Representative Alan Clemmons
Former Representative Garry Smith

South Carolina Senate
Senator Mike Reichenbach

South Dakota State Legislature

South Dakota House of Representatives
Representative Mary Fitzgerald
Representative Trish Ladner
Representative Scott Moore
Representative Tina L. Mulally
Representative Brian Mulder
Representative Tony E. Randolph
Representative Rebecca Reimer
Representative Tim Reisch
Former Representative Fred Deutsch
Former Representative Tyler Tordsen
Former Representative Kirk Chaffee

South Dakota Senate
Senate President Pro Tempore Chris Karr
Senator Arch Beal
Senator Casey Crabtree
Senator Amber Hulse
Senator Carl E. Perry
Former Senator Jim Stalzer
Former Senator Julie Frye-Mueller

Tennessee General Assembly

Tennessee House of Representatives
Representative Elaine Davis
Representative Rick Eldridge
Representative Monty Fritts
Representative Rusty Grills
Representative Renea Jones
Representative Mary Littleton
Representative Susan Lynn
Representative Jay Reedy
Representative Lee Reeves
Representative Rick Scarbrough
Representative Michael J. Sparks
Representative Christopher P. Todd

Tennessee Senate
Senator Dawn White

Texas State Legislature

Texas House of Representatives
Representative Benjamin Bumgarner
Representative Mark Dorazio
Representative Carolian Harris Davila
Representative Brian Harrison
Representative Richard D. Hayes
Representative Carrie Isaac
Representative Stan Kitzman
Representative Terri Leo Wilson
Representative Janie Lopez
Representative Candy Noble
Representative Tom Oliverson, M.D.
Representative Dennis Paul
Former Representative Geanie W. Morrison

Texas Senate
Senator Paul Bettencourt
Senator Brandon Creighton
Senator Brent Hagenbuch
Senator Phil King
Senator Mayes Middleton
Senator Tan Parker
Former Senator Kelly Hancock

Utah State Legislature

Utah House of Representatives
Speaker of the House Mike Schultz
Representative Cheryl K. Acton
Representative Tiara Auxier
Representative Jefferson Burton
Representative Kristen Chevrier
Representative Kay Christofferson
Representative Paul Cutler
Representative Jim Dunnigan
Representative Joseph Elison
Representative Doug Fiefa
Representative Stephanie Gricius
Representative Katy Hall
Representative Ken Ivory
Representative Colin W. Jack
Representative Jill Koford
Representative Jason Kyle
Representative Trevor Lee
Representative Karianne Lisonbee
Representative Anthony Loubet
Representative Thomas Peterson
Representative Val Peterson
Representative Candice Pierucci
Representative Lisa Shepherd
Representative Rex Shipp
Representative Keven J. Stratton
Representative Mark Strong
Representative Jordan Teuscher
Representative Jason Thompson
Representative Norm Thurston
Representative Christine Watkins
Representative Douglas Welton
Representative Ryan D. Wilcox
Former Representative Dan Johnson

Utah Senate
Senate President Stuart Adams
Senate Majority Leader Kirk Cullimore
Senator Heidi Balderree
Senator Lincoln Fillmore
Senator Keith Grover
Senator David P. Hinkins
Senator Don L. Ipson
Senator John D. Johnson
Senator Daniel McCay
Senator Michael K. McKell
Senator Scott Sandall
Senator Jerry W. Stevenson
Senator Daniel W. Thatcher
Senator Evan J. Vickers
Senator Chris H. Wilson
Senator Ronald Winterton
Former Senator Mike Kennedy

Virginia General Assembly

Virginia House of Delegates
Delegate Tom Garrett
Delegate Todd Gilbert
Delegate Geary M. Higgins
Delegate Paul Vincent Milde
Delegate Delores Oates
Delegate Michael Webert

Washington State Legislature

Washington House of Representatives
Representative Chris Corry
Representative Mary Dye

Washington Senate
Senate Republican Leader John Braun
Senator Matt Boehnke
Senator Perry Dozier
Senator Phil Fortunato
Senator Paul Harris
Senator Mark Schoesler
Senator Shelly Short
Senator Judy Warnick
Senator Jeff Wilson

West Virginia State Legislature

West Virginia House of Delegates
Delegate Elias Coop-Gonzalez
Delegate Kathie Hess Crouse
Delegate Josh Holstein
Delegate Ian Masters
Delegate Chris Phillips

West Virginia Senate
Senator Scott Fuller
Senator Mark R. Maynard
Senator Patricia Rucker
Senator Eric Tarr
Senator Laura Wakim Chapman
Former Senator Chandler Swope

Wisconsin State Legislature

Wisconsin Assembly
Representative Alex Dallman
Representative Rick Gundrum
Representative Nate Gustafson
Representative Dan Knodl
Former Representative Terry Katsma

Wisconsin Senate
Senate President Mary Felzkowski
Senator Steve Nass
Former Senator Duey Stroebel

Wyoming State Legislature

Wyoming House of Representatives
Speaker of the House Chip Neiman
Representative Ocean Andrew
Representative Daniel Singh
Representative Robert Wharff
Former Representative Donald E. Burkhart, Jr.
Former Representative Jeanette Ward

Wyoming Senate
Senator Evie Brennan
Senator Dan Laursen
Senator Darin Smith


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