In 2014, Senator Cardin introduced legislation that coupled a 10-percent VAT with a reduction in the corporate tax rate to 17 percent.

That report found that the Trump tax law slashed the average U.S. tax rate paid by the biggest mega-corporations by more than half.

Reserving the right to object. The PRESIDING OFFICER. The senior Senator from Oregon.

I reject the proposition that the U.S. has to participate in the worldwide race to rock bottom on corporate taxes to compete or create good-paying jobs.

a modern tax code should fight gamesmanship and bring down the corporate rate to make American businesses more competitive.

The lesson of the Trump tax law is that somehow you can spend hundreds of billions of dollars on multinational corporate tax handouts and not produce any lasting boost in jobs and investments.

I think we are getting ready to wrap up.

I reject the proposition that the United States has to participate in a worldwide race to rock bottom on corporate taxes just to compete or to create good-paying jobs.

It's time the Congress took a fresh approach.

Despite this, Donald Trump and Republicans still sent the United States diving headlong into a global race to the bottom on corporate taxes.

I think the tax competition actually ended a while ago.

the Senator from Florida claims to be looking out for gig workers and freelancers. The reality is very different. What is in the bill, which the Senator from Florida apparently opposes, is a way to make sure that these workers can get the…

Chairman Wyden, you have led in this area with your 2010 bipartisan comprehensive tax reform bill.

I am increasingly troubled about the fact that in the United States, tax havens are driving too much of the world's largest economy.

The tax code needs to reward companies that invest and create good-paying jobs in the United States.

Whether it was the result of shoddy legislating or misleading double-speak, the Trump incentives for shipping jobs overseas are a disaster for working people in Oregon and across the country.

Neither of those two bipartisan bills had a big carve-out for foreign income.

It is time the Congress took a fresh approach.

Multinationals will pay a fair share just like Americans who work for a living.

Here is what we are for. We are for making sure that needy people get help to pay for groceries and make rent rather than have one of our colleagues come out with something that is unworkable and disruptive and is going to keep those…

Reserving the right to object. The PRESIDING OFFICER. The Senator is recognized.

Thank you very much. Mr. President, there isn't information about this crime or these crimes at the Federal, State, and local levels. So, again, we are back in exactly the same place. The Senator from Texas wants to hold up the checks to…

just two quick points. First, this is not really about prisoners. This is about disrupting payments to families all across the country who need the money to make rent and pay for groceries. Here is why. The IRS administers the tax system…

once again, our colleague from Texas is offering an idea that would disrupt the system in a way that would keep millions and millions of Americans who are hurting from getting help in a timely way. He has come back with, essentially, one…

I want to read, specifically, what the IRS has told us, because I gather my colleague would like to just continue this for some time. But here is what the IRS says: In the information the IRS receives from the Bureau of Prisons and State…