Last week, I shared how the One Big, Beautiful Bill keeps Nebraskans safe and our communities secure. Today, I want to highlight another top priority: how this new law delivers real, lasting tax relief for Nebraska families.
When Americans went to the polls last November, they sent a clear message. They want a government that prioritizes safer neighborhoods, more affordable energy, and real economic relief — especially for working families. Earlier this month, Congress responded with a tangible solution. We stopped a $4 trillion tax hike and advanced a law that locks in the economic policies that have helped families and small businesses thrive.
This new law cements the 2017 Tax Cuts and Jobs Act (TCJA) into permanent policy, preserving critical tax benefits for families across the country. For the average Nebraska household, that means $2,400 a year in savings — money that can help pay for groceries, utilities, or a child’s education.
It also includes a policy I’ve long championed: the permanent extension of my Paid Family and Medical Leave (PFML) Tax Credit. When first introduced in 2017, it marked the creation of our nation’s first and only federal paid leave policy. I’m particularly proud that this policy is based on tax incentives rather than government mandates. This approach has allowed employers of all sizes to voluntarily provide paid leave to workers caring for a newborn or an aging parent — without jeopardizing their jobs or financial stability. Now, employers and employees can count on the stability and flexibility this tax credit provides.
The law protects over 44,000 family-owned farms and small businesses in Nebraska from having their death tax exemption slashed. By expanding and making the 2017 TCJA’s tax provisions permanent, it safeguards 37,000 jobs across the state from being lost and ensures that more than 239,000 Nebraska households do not see their Child Tax Credit cut in half. Just as important, it preserves the full standard deduction for more than 868,000 Nebraska families.
Beyond tax relief, the bill includes measures that encourage work and reward hard-working Nebraskans and Americans. It establishes commonsense work requirements for able-bodied adults without dependents, helping ensure government programs such as Medicaid and food stamps are reserved for those truly in need while strengthening the workforce. And it eliminates taxes on tips and overtime pay — putting more take-home pay in the pockets of tipped and hourly workers.
Taken together, these reforms are protecting the dignity of work, preserving family farms and businesses, and helping Nebraska families keep more of what they earn.
Thank you for participating in the democratic process. I look forward to visiting with you again next week.