Moran Minute: PASSED: Trump’s One, Big, Beautiful Bill Clears Ways and Means Committee

Dear East Texas,

For the past two years, House Republicans on the Ways and Means Committee have travelled across the country meeting with small business owners, farmers and ranchers, working families, and everyday Americans to ensure their voices are reflected in the “One, Big, Beautiful Bill.” This week, that work began to bear fruit.

On Tuesday, the House Committee on Ways and Means convened at 2:30 PM to mark up our portion of the reconciliation bill. We passed that bill out of Committee around 7:30 AM on Wednesday after 17 hours of debate.  It was an exciting moment to go through each provision to show the American people that the Ways and Means Committee, House Republicans, and the Trump Administration are serious about delivering long-overdue, much-needed tax relief.

I’m especially grateful to Chairman Jason Smith (R-MO-08) and my colleagues on the Committee for working alongside me to include key provisions that will directly benefit the people of East Texas, like my No Tax on Overtime Act. The First District reflects everything that makes America great—from tall pine forests and dozens of proud Main Streets to the Haynesville Shale and the natural beauty of Caddo Lake. As your Representative in Congress, it’s my duty to advance legislation that reflects your priorities. This bill addresses does just that with the aim of strengthening American families, farmers, and small businesses by keeping taxes low.

In the coming weeks, the House will finalize the One Big Beautiful bill and work with the Senate to get it to the President.  In our newsletter, we will be highlighting more of reconciliation bill as it moves through the process—breaking down exactly how House Republicans are fighting to deliver President Trump’s One, Big, Beautiful Bill and give real results for East Texas families.

This week, I want to describe portions of the One Big, Beautiful Bill that Champion Life and Put American Families First. This bold, pro-family legislation is laser-focused on restoring the American Dream by lowering the cost of childcare, expanding family tax relief, and reversing the economic damage of Biden-era inflation. It’s about putting parents back in charge, protecting small businesses, and making sure Washington works for the hard-working men and women of this country—not the other way around.

One of the critical priorities we tackled in this markup was simple: protect and uplift the American family. The Biden economy hit working families hard—skyrocketing childcare costs, inflation eating away at paychecks, and higher taxes looming on the horizon. This legislation pushes back and puts families first.

Here’s how this section of the bill works for American families:

1. Makes President Trump’s Pro-Family Tax Cuts Permanent

• Stops a $1,700 tax hike on working families
  Without action, many East Texans could see their federal taxes go up in 2026. This bill locks in the lower tax rates and brackets of the 2017 Trump Tax Cuts so families don’t lose what they’ve gained.
• Preserves and Expands the Guaranteed Standard Deduction
  Before the Trump Tax Cuts, a married couple filing jointly could deduct around $13,000 from their taxable income. After the Trump Tax Cuts, that deduction nearly doubled to $27,700 (2023 level). This means more of your income stays tax-free, which lowers your overall tax bill. The One, Big, Beautiful Bill saves that expiring TCJA deduction from getting cut in half next year, but it goes even further by making the doubled standard deduction permanent and increasing it for four years by $1,000 for a single filer, $1,500 for head of household filers, and $2,000 for married couples filing jointly. This is more money in your pocket and certainty that your money continues coming back to you.
• Protects Small Businesses and Family Farms from the Death Tax
  TJCA raised the threshold for the federal estate tax (also known as the Death Tax). Today, estates valued at or under $13.6 million don’t face the estate tax. Without this bill, that threshold drops dramatically, hitting more family farms and local businesses when a loved one passes. This bill stops that drop and increases the threshold to $15 million for an individual—ensuring your life’s work doesn’t get punished by the IRS when passed to the next generation.
• Eliminates the Alternative Minimum Tax (AMT) for Nearly 8 Million Families
  The AMT is a second, more complicated tax system used to trap middle-class families with surprise tax bills. The Trump TCJA raised the income threshold and the exemption amount so fewer families get hit with an unfair tax. This bill makes those exemptions permanent.

2. Strengthens the Child Tax Credit

• Makes the Doubled Child Tax Credit Permanent
  Before the Trump Tax Cuts, the Child Tax Credit was $1,000 per child. President Trump’s 2017 Tax Cuts and Jobs Act (TCJA) doubled it to $2,000 per child—and this bill ensures it stays that way. That’s real money back in the pockets of families raising kids in today’s economy.
• Increases the Credit by $500 to Keep Up with Inflation
  Since 2017, the cost of living has gone up. On top of the permanent $2,000 credit, this bill bumps the credit to $2,500 per child for the next four years, helping families keep up with rising grocery, utility, and school supply bills. Additionally, this bill ensures families are protected from unconstitutional invasion of their religious liberties by placing statutory protections for income earned from religious organizations.
• Adds Social Security Number (SSN) Requirements for Parents
  This ensures only parents who are lawfully working and paying into the system can claim the credit—protecting taxpayer dollars and keeping benefits reserved for American families.

3. Champions the Sanctity of Life and Family Values

• Creates Savings Accounts for newborns
  This encourages families to start saving from day one. These Money Accounts for Growth and Advancement (MAGA) can be used for education, healthcare, or other life expenses down the road. It allows families to take a small step into their child’s future.
• Expands the Adoption Tax Credit
  Adoption can cost upwards of $60,000—a price too steep for many families. This bill makes the tax credit more flexible and more generous, helping loving families bring children home.

4. Cuts Costs for Working Parents

• Quadruples the tax credit for employer-provided childcare
  The cost of daycare can reach $15,000 per year per child. This bill offers businesses a much bigger tax credit when they help cover childcare for their workers and expands the credit so that small businesses now qualify. That means more local employers can afford to help parents.
• Boosts paid family and medical leave incentives
  If a small business offers paid time off for a new baby, a health crisis, or family emergencies, this bill gives them tax benefits—encouraging more employers to support their workers without breaking the bank.

5. Lowers Health Care Costs

• Expands Health Savings Accounts (HSAs)
  HSAs are tax-free savings accounts for medical expenses. They let families save money to cover doctor visits, prescriptions, and hospital bills without getting taxed. This bill makes it easier to qualify and contribute.
• Codifies Trump-era Health Reimbursement Arrangements (HRAs)
  These HRAs let small businesses help employees buy their own health insurance. Over 350,000 people will now have more coverage options. This bill locks in that option to ensure rural workers and small-town businesses keep more choices for health care.

This bill draws a clear line in the sand, supporting working families, small businesses, and local communities that make America strong. It says loud and clear: we will not let the federal government tax away your future, regulate traditional values out of existence, or ignore the real needs of rural America. From cutting taxes and protecting your paycheck, to lowering childcare and healthcare costs, to championing life and strengthening families, the One, Big, Beautiful Bill delivers real, tangible relief to the front porches of East Texas. And this is just the beginning. Over the next few weeks, I’ll continue breaking down each section of this legislation so you can see exactly how House Republicans are working with President Trump to deliver on our promises and put your family first.

This week, during National Police Week, we pause to honor the courage and commitment of our law enforcement officers—especially those serving right here in East Texas.

Every day, these men and women put on the badge and answer the call, not knowing what challenges the day might bring. They uphold the law, protect our communities, and do so with a level of courage and selflessness that too often goes unrecognized.

To all those who serve in uniform: thank you for your service, your sacrifice, and your strength. East Texas stands with you.

During National Nurses Week, I had the great privilege of visiting the School of Nursing at the University of Texas at Tyler to recognize and honor the extraordinary work of our nursing students and faculty. In a world where service and self-sacrifice are often undervalued, nurses stand out—offering compassion, precision, and strength to every patient for whom they care.

During my visit, I was reminded that nursing is not just a profession—it’s a calling. I spoke with students about the power of purpose in their work. I encouraged them to ask themselves each day, “Why am I doing this?” and then strive to approach their mission with excellence. Because when the “why” is rooted in service to others, the “what” tends to take care of itself.

I also shared a bit about my own journey—growing up in a home with very little, where material things were scarce, but values like hard work, integrity, and humility were abundant. I told them that your past doesn’t define your future. What matters is how you respond—with humility of spirit, nobility of purpose, and integrity of action.

Florence Nightingale, whose birthday we honor this week, embodied those principles. She revolutionized healthcare through tireless dedication and a hunger for lifelong learning. That same spirit is alive and well in the students I met at UT Tyler. One young woman shared how her mother’s battle with cancer inspired her to pursue nursing. As a child, she watched nurses not only care for her mother, but also sit with her to help with homework. That kind of impact leaves a lasting legacy.

To all those in the field of nursing: thank you. You meet people in their most vulnerable moments and offer hope, healing, and dignity. East Texas—and America—is stronger because of you.

You can read more from the Tyler Morning Telegraph here, KLTV here, and CBS19 here.

On May 13, 1607, some 100 English colonists arrived along the east bank of the James River in Virginia and founded Jamestown, the first permanent English settlement in North America. Dispatched by the London Company, the colonists sailed across the Atlantic aboard the Susan Constant, Godspeed and Discovery. The first Colonial Council was chosen by King James I and included John Smith, whose interactions with Pochahontas would lead to many myths and tales.

Dealing with federal agencies can be complicated, and my office is here to help. If you need help with Social Security, the IRS, passport renewals, the VA, or other federal agencies, please do not hesitate to reach out to my office by calling (903) 561-6349 or visiting my website.

It is an honor to be your voice in Congress.

With gratitude,

Nathaniel Moran

Member of Congress