OECD Side-by-Side Agreement | Recap of 2025 Successes

.Last week, a landmark international tax agreement was reached.

I cannot overstate the importance of this development for protecting U.S. tax sovereignty, American workers, and U.S. businesses competing globally. Under this side-by-side agreement, U.S. companies continue to be governed by U.S. tax law, while the Organization for Economic Co-operation and Development’s Pillar Two rules are adjusted to ensure they do not unfairly apply to U.S.-parented companies. From the outset, the objective has been clear – to prevent double taxation and discriminatory treatment of U.S. firms.

I’m grateful to the U.S. Department of the Treasury and its negotiating team for engaging constructively with G7 and OECD partners and for advancing a framework that respects U.S. tax law while allowing for international engagement.

This agreement reflects clear and meaningful progress. As always, however, we must trust but verify. Congress can welcome this development while maintaining strong and vigilant oversight. Verification is essential to ensure that other countries fully implement their commitments through real-world compliance, not just written assurances.

I remain committed to robust congressional oversight of the agreement’s implementation, including close monitoring to ensure that U.S. companies are protected from the Undertaxed Profits Rule (UTPR) and similar mechanisms.

This side-by-side agreement represents a step in the right direction for U.S. tax policy and will benefit all Kansans. I will continue working to ensure it delivers on its promises and keeps American workers and businesses first.

.During 2025, we signed into law the most historic tax cuts act our nation has ever seen. As a member of the House Ways and Means Committee, I was pleased to directly work on this legislation that everyone in Kansas’ 4th District will see as they file their taxes this season.

The Working Families Tax Cuts includes historic wins that put Americans, and most importantly Kansans, first and ensures Americans will see tax cuts and wage increases for years to come, which will improve the quality of life for everyone I represent.

On average, everyday families in Kansas’ 4th District will pay $10,900 less in taxes while simultaneously increasing wages by $7,200 on average. This legislation makes research and development expenses permanent – a provision ensuring America continues to lead the world on innovation.

The Working Families Tax Cuts puts America First, which is what Republicans across the board promised to do on the campaign trail in 2024. I am proud of this historic achievement from 2025.

While the Working Families Tax Cuts was an incredible victory, I’m proud of an abundance of other things we achieved in 2025. In January, we passed the Laken Riley Act – a bill that made policy changes to secure our nation. It even received support from 48 House Democrats and passed the Senate with bipartisan support. I was glad to support this legislation that helps the security of our nation.

In February, I joined the Protecting Access for Hunters and Anglers Act. The Sunflower State is blessed with numerous natural resources and beauty, including the Quivira National Wildlife Refuge where many Kansans love hunting and fishing. To ensure Kansans can enjoy these recreational activities using the most cost-effective, safe and readily available products on the market, this legislation would bar the Secretary of the Interior or the Secretary of Agriculture from putting a blanket prohibition on lead ammo and tackle in National Wildlife Refuges or National Forests. However, it would allow for case-by-case limitations if there is a direct link between a decline in protected species and the use of lead ammo or tackle, and any case-by-case limitations would need to conform to existing state hunting laws as well.

On National World Down Syndrome Day in March, I reintroduced the Protecting Individuals with Down Syndrome Act. This legislation federally prohibits doctors from knowingly performing an abortion because of a baby’s prenatal Down syndrome diagnosis. All children deserve the right to life, and aborting a child based solely on their genetic condition with an additional chromosome is discriminatory.

In April, the House passed H.R. 1526, the No Rogue Rulings Act (NORRA), by a vote of 219 to 213. The act limits the nationwide injunctions issued by U.S. district court judges to apply to only the parties involved in each case. I voted in favor of this act to restore the separation of powers in America.

In May, I was pleased to see that the Environmental Protection Agency (EPA) waived the sale of E15 gasoline (gasoline with 15% ethanol), providing consumers with more choices at the gas pump and Kansas farmers with more certainty. Not only does this action benefit Kansas ethanol producers, but it promotes American energy independence.

The American Entrepreneurs First Act was passed in June and I was pleased to vote in favor of it. This legislation requires proof of American citizenship to apply for Small Business Administration loans, safeguarding and protecting small businesses throughout the country. Under President Biden, the Small Business Administration approved an almost $800,000 loan for a small business owned 49% by an illegal alien. President Trump’s SBA Administrator Kelly Loeffler halted this loan after discovering it during an audit.

In August, I reintroduced the Protecting Air Ambulance Services for Americans Act, bipartisan legislation that will ensure all Americans will have emergency access to hospitals and specialized providers regardless of their location. Specifically, it would update Medicare reimbursement rates for emergency air services. I was pleased to introduce this legislation that is so critical for Kansans living in rural areas of our state.

In September, I introduced the Unclaimed Retirement Rescue Plan, bipartisan legislation to strengthen retirement security for millions of America’s seniors. We introduced this legislation because, sometimes, Americans lose their retirement savings when they switch jobs. Specifically, our legislation will direct the Secretary of Labor to reunite workers with their lost retirement funds from 401(k) accounts and IRAs.

In October, I was honored to announce that I now serve as the co-chair of the Congressional Musicians’ Caucus. Earlier this year, I led the charge to help reintroduce and pass the Help Independent Tracks Succeed Act (HITS Act), which was included in the One Big Beautiful Bill Act. The HITS Act is a tax provision that benefits sound recording producers and artists. I’m looking forward to working with my colleagues to support the music industry. Music has an important role in bringing our nation together and inspiring generations.

In November, after reopening the government following the Democrats’ forced shutdown, I voted in favor of two pieces of legislation to make our nation’s capital safe again. The House passed the DC Cash Bail Reform Act to end cashless bail for certain offenses and the CLEAN DC Act to crack down on violent crime. Washington, D.C., should be safe for the countless Kansas families and students who visit each year, and for all the people who live and work there.

At the end of the year in December, I voted for the Lower Health Care Premiums for All Americans Act alongside my colleagues – a package of reforms that would lower premium costs for all Americans, expand access to affordable coverage, and increase transparency to drive down prices across the health care system. House Republicans are choosing the right and most sensible way to address challenges with health care – reducing health care premiums by 11%.

The basic Obamacare policy is that at up to four times the poverty level, an individual can receive some type of federally-funded subsidy. What this translates to is that if you make 100% or less of the federal poverty level, 98% of your premium is paid by the federal taxpayer. Taxpayers should not be footing the bill for a family making a stable living, and this is a crisis of exploiting taxpayer dollars for those who don’t need assistance because of Democrat policies.

Republicans are addressing the health care crisis in America that Democrats themselves created through Obamacare. Before the enhanced COVID subsidies were put into place, roughly $40 billion was the cost for federal spending on the subsidies for Obamacare premiums to the American people. In 2024, it was $116 billion. That means premiums are three times higher in a five-year period.

I look forward to all that is to come in 2026!