Taxes: the 2025 tax law
What they say
His office lists what the 2025 tax law provides, including no tax on tips or overtime, a $2,200 child tax credit and a partially refundable adoption credit of up to $5,000, and he says he is proud to have supported it.
“this law helps you keep more of what you earn, which is why I’m proud to have supported it”
What the record shows ·
He voted Yea on Senate passage of H.R. 1 in the sitting of June 30, 2025, which ran into July 1; the Senate divided 50 to 50 and the Vice President's vote carried it (Roll Call 372). It became Public Law 119-21 on July 4, 2025; the law has no short title. Section 70104 raises the child tax credit to $2,200. Section 70402 makes up to $5,000 of the adoption credit refundable. Sections 70201 and 70202 create deductions for qualified tips, capped at $25,000, and for qualified overtime, capped at $12,500 or $25,000 on a joint return; both shrink above $150,000 of modified adjusted gross income ($300,000 on a joint return) and end after 2028.
Limit: He voted for the law and it contains each provision his office lists. "No tax on tips" and "no tax on overtime" are his office's shorthand for capped deductions that end after 2028, which is not the same as removing the tax. The same release says he "cast the deciding vote"; the record shows fifty senators voting Yea on an evenly divided vote, any one of whom was needed, and does not single out his.