Issue record

Taxes and the 2025 tax law

In short

Brown's campaign says Washington gives corporations and billionaires tax breaks at working Ohioans' expense; he left the Senate before the 2025 tax law's vote. Husted's office backs the law, citing its tip, overtime, child and adoption tax breaks. Levy's campaign would repeal the law's cuts; Redpath's would replace the tax code with a 20 per cent flat tax. Husted voted for the law; its tip and overtime breaks are capped deductions that end after 2028.

Campaign positions

What each campaign says.

Sherrod Brown

His campaign says Washington is giving massive tax breaks to corporations and billionaires at the expense of working Ohioans, and gives that as a reason he is running. He left the Senate before the 2025 tax law was voted on.

Jon Husted

His office says the 2025 tax law helps people keep more of what they earn, lists its tips, overtime, child tax credit and adoption credit provisions, and says he is proud to have supported it.

Greg Levy

His platform calls for repealing the 2025 tax law's cuts, which it calls tax cuts for the rich.

William B. Redpath

His campaign would scrap the Internal Revenue Code for a 20 per cent flat tax on individual income with a family allowance, a 20 per cent tax on distributed profits, and no taxes at death.

Evidence timeline

What the record shows.

Occurred Jun 30, 2025
official action
Jon Husted: Matches stated record claim
He voted for the law, which has each item his office lists; the tip and overtime breaks are capped deductions that end after 2028.
Read the full check
Full detail
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. 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.

Sources7 source records

How we use sources

Campaign home pagehttps://www.sherrodbrown.com/
Friends of Sherrod Brown · Reviewed Sep 23, 2026
Campaign-controlled source. Positions and claims are attributed to the campaign, not independently verified facts. The biography section holds all of his claims about his own record. Its footer reads "Paid for by Friends of Sherrod Brown" and links his X, Instagram, Facebook, Threads, TikTok, YouTube and Bluesky accounts. The site's WordPress API refuses anonymous readers (HTTP 401), so pages were read as a reader reaches them.
candidate statement
For: Sherrod Brown: campaign position
Sherrod Brown, member recordhttps://www.congress.gov/member/sherrod-brown/B000944
Congress.gov · Reviewed Sep 23, 2026
Resolved from Congress.gov's Ohio member listings for the 110th and 118th Congresses and name-checked. Records House service from 1993 to 2007 and Senate service from 2007 to 2025.
official office record
For: Sherrod Brown: campaign position
Husted commemorates one year of Working Families Tax Cuts Acthttps://www.husted.senate.gov/media/press-releases/husted-commemorates-one-year-of-working-families-tax-cuts-act/
Office of Senator Jon Husted · Published Jul 1, 2026 · Reviewed Sep 23, 2026
Released by his Senate office. Claims are the office's own and are attributed, not independently verified. "Working Families Tax Cuts Act" is the office's name for Public Law 119-21, which has no short title.
candidate statement
For: Jon Husted: campaign position; Jon Husted: Matches stated record claim
Our Platformhttps://www.greg4senate.com/platform
Greg Levy for Senate · Reviewed Sep 23, 2026
Campaign-controlled source. Positions and claims are attributed to the campaign, not independently verified facts. A 2,836-word platform, the whole of his issue material.
candidate statement
For: Greg Levy: campaign position
What I Stand Forhttps://billredpath.com/faq/
Redpath for US Senate Committee · Reviewed Sep 23, 2026
Campaign-controlled source. Positions and claims are attributed to the campaign, not independently verified facts. The site's issues page, served at /faq/: Iran, tariffs, immigration, the debt and entitlements, federal spending, taxes and electoral reform.
candidate statement
For: William B. Redpath: campaign position
Senate Roll Call 372 (119th Congress), H.R. 1, on passage as amendedhttps://www.govinfo.gov/app/details/CREC-2025-06-30
Congressional Record, U.S. Government Publishing Office · Reviewed Sep 23, 2026
Yeas 50, nays 50, with the Vice President presiding and casting the deciding vote; the bill passed. The Record prints this sitting under June 30, 2025; it ran into July 1. Read from the Record's printed roll call; the name blocks, block headers and announced tally all agree.
official legislative record
For: Jon Husted: Matches stated record claim
Public Law 119-21 (H.R. 1, 119th Congress)https://www.govinfo.gov/app/details/PLAW-119publ21
U.S. Government Publishing Office · Reviewed Sep 23, 2026
Approved July 4, 2025. The act has no short title. Sections used: 70104 (child tax credit to $2,200), 70201 and 70202 (deductions for qualified tips, capped at $25,000, and qualified overtime, capped at $12,500 or $25,000 on a joint return, both reduced above $150,000 of modified adjusted gross income ($300,000 on a joint return) and ending after 2028), 70402 (up to $5,000 of the adoption credit refundable) and 71401 (Rural Health Transformation Program, $10,000,000,000 a year for fiscal years 2026 to 2030).
official legislative record
For: Jon Husted: Matches stated record claim