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Issue record

Taxes and the 2025 tax law

Campaign positions remain attributed. Official actions are shown separately, with narrow relationship labels and limits.

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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.

Friends of Sherrod Brown Congress.gov

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.

Office of Senator Jon Husted

Greg Levy

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

Greg Levy for Senate

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.

Redpath for US Senate Committee
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Evidence timeline

Where statements meet the record.

  1. Occurred Jun 30, 2025

    official action

    Jon Husted: Matches stated record claim

    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.

    Office of Senator Jon Husted Congressional Record, U.S. Government Publishing Office U.S. Government Publishing Office

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