I thank the gentleman from Kansas for yielding. I rise to support the extension of critical provisions from President Trump's signature tax law, the 2017 Tax Cuts and Jobs Act. This tax policy unleashes America's ingenuity and the full potential of the American economy. It helps individuals and families take home more pay each month. It supports American investments in research and development. It signals to our business community that America values and supports domestic innovation. This tax policy is also necessary to stay ahead of global competitors. Small businesses in north Alabama directly benefit from research and development expensing. It allows them to reinvest in their products and people. It stimulates the economy, encourages investment, and creates jobs. President Trump's legislation started an era of increased investment in the U.S. and produced an economy with record gains. If we fail to extend this critical tax provision, we fail American businesses. I urge Congress to act and extend these provisions.
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