Mr. President, we are getting ready to turn the page into 2026, which is hard to process in some ways because so much has happened in 2025. I have a habit when I approach the end of the year to look back and also take a quick look forward…
Mr. President, we are getting ready to turn the page into 2026, which is hard to process in some ways because so much has happened in 2025.
I have a habit when I approach the end of the year to look back and also take a quick look forward where things might be going. But just thinking about this year, we have had more votes in this body this year than any Senate since 1976. We have been in session more days than any Senate in the past 50 years. We actually confirmed more nominations in the first year of a new Presidency than any Senate in decades and decades. It has been a lot of work that has happened in this Chamber this year.
Just reflecting back on that, I see what still needs to be done, but I think there is some benefit just for us to be able to pause for a moment and think about what has already occurred in this incredibly busy year.
We talk a lot about the Working Families Tax Cut Act that we passed this past summer. The regulations are being written out by the IRS and multiple others to be implemented for this coming tax season. But there are so many things that actually went into that, and the debate around it was so noisy, I think people lose track of the things that are actually in it.
I talked to some teachers in Oklahoma who have no idea that next year, when they buy school supplies, they will be able to write off a deduction for the school supplies that they purchase because of the Working Families Tax Cut Act. We are literally treating every classroom as if it is their own small business and they have their own small business expenses. They can deduct from their taxes their expenses from their classroom. That has never happened before, and we think that will be a tremendous gain for classrooms all over the country and will be a direct help to teachers. That was one of many things that were in the bill as well as things like no tax on tips to be able to help service- related employees all over the country and no tax on overtime, which is especially beneficial to our first responders and our law enforcement who work so much overtime, including the Capitol Police who are right here. There are a lot of overtime hours, and that is going to be a direct help to them.
I was talking to a person at a checkout line not long ago who was a working senior adult. As I am checking out, she said: Hey, that bill that y'all passed? That is going to keep me from paying taxes on my income after Social Security, after I am receiving that, and that is going to be a huge help to me.
She just couldn't thank us enough because, as a working senior, she just needed a little bit of help.
There are so many different things that we were able to get done in that Working Families Tax Cuts bill. We were able to provide a new child tax credit. We were able to provide a tax incentive to businesses that actually provide quality childcare for their employees so that so many employees who want to have their kids near them at work could actually have that opportunity. I am grateful that we are able to do some things that are substantial for a lot of those families.
Within the past hour--it is kind of funny--even just walking the floor on this, I had someone who just made a random comment. They had no idea of my connection to it, but they just made a random comment about a part of the bill that I actually helped author in that Working Families Tax Cuts bill, and that is the area where we deal with full expensing.
If you are not a business owner, you have no idea what that is, but if you own a farm or a ranch or a business, you know exactly what it is. If you have got big capital expenses--think, for a farm or a ranch, a tractor or a truck or think, for manufacturing, a big piece of equipment--when you are able to purchase that, that is a business expense, but in the past, in the Tax Code, you would have to write that business expense off over several years. You do eventually get to write it off, but all of the expense is actually in the first year when you had to buy it. You were prohibited from writing it all off in your first year.
I was able to get that changed in this bill, in the section that I authored, so that those businesses and farmers and ranchers, in the year that they purchase that big equipment, can also write it off on their taxes in that 1 year rather than having to stretch it out over several years. It is exactly the same to the Federal Government as far as income that is coming in as tax revenue to the Federal Government. There is no difference. But to that business and that farm and ranch, it is a huge difference for them.
As for many of those small businesses that have big capital expenses, literally, if they have a big capital expense that year, they also have to go to the bank and borrow money to help pay their taxes that year because it takes several years to be able to depreciate that out. That is gone as of this year. That is no longer going to be an issue.
Literally, every economist has said that it is one of the most significant parts of the bill as far as economic activity across the country because it incentivizes more people to buy another piece of equipment to be able to use. It makes a business more efficient--and guess what. The person who sold them the piece of equipment also gets more business. It literally churns our economy and gets us up into a higher speed economically, providing more jobs and more opportunity for more people.
I also worked a lot on a section of the bill that a lot of people don't talk about, but it is very important to me, and I found it has been very important to a lot of other folks as well in the nonprofit sector.
In 2017, we made a change in the tax law. That change doubled the standard deduction, simplifying the tax filings for about 91 percent of Americans, which is much more straightforward than it used to be. But the tradeoff for that was, if you donated to a nonprofit and you didn't itemize your taxes, that nonprofit donation was no longer tax deductible for you, meaning the top 9 percent of people in the country in income who itemize their taxes get to write off their nonprofit donations, but no one else does. That may not seem like a big deal, but in the past decades, nonprofits have lost $20 billion--$20 billion going into nonprofits. That is a very significant issue.
America has three safety nets: The third of those safety nets is government. The first safety net is the family. The second safety net are churches and nonprofits. The third safety net is government. The government can never keep up with all of the issues and the social needs. We have got to have strong families. We have got to have strong churches and nonprofits. They are the ones that are actually taking care of the homeless and the hurting and the hungry. They are the ones who do it every single day. They are the volunteers who are out there who are supported in what they are doing by usually small-dollar donations.
So, as of January 1 of next year, we will have made a permanent change in tax policy to say, if your family donates to a nonprofit of your choice--pick whichever one you want to--if your family donates to a nonprofit, as of next year, you will be able to write off up to $2,000 of that donation on your taxes whether you itemize or not.
The goal is to have stronger nonprofits, which means more people getting assistance in their communities face to face. The government writes checks. Nonprofits meet people face to face--mentor, help--in a way that the government never can.
So this body made a decision together in their Working Families Tax Cuts Act to say we are going to do something to be able to strengthen our nonprofits all around the country, and I am very proud to be able to be a part of that.
We forget about this, but we started this year by passing a very simple piece of legislation. It says, if someone is illegally present in the country and has committed a crime, if he is arrested, he has to be removed from the country. As strange as it is, that didn't used to be the law. We literally had people arrested who were illegally present in the country. Then they were just released right back out again. Many of those individuals had committed crimes over and over and over, and they were just released again, released again, released again.
This body voted this past January and said that that is not going to ever happen again. We are never going to have individuals who are victims of crime in just this repetitive nature of it over and over again.
We have done a lot to just talk about the value of every single child. This body and my colleagues who are here will know that I speak out often on this issue. I am one of those crazy people who thinks children are valuable--all of them. I don't think some children are valuable and some children are disposable. I think all of them are valuable. So we have done a lot to be able to just talk about this issue and to be able to bring it up.
There are several bills that we have actually worked through, one being the MOMS Act, which bolsters access to resources and assistance to help moms and children thrive.
We have actually tried to work through multiple different things dealing with conscience protections. There is a bill that I have that actually works to protect the conscience rights of those who are in the medical profession and are going through training.
As odd as it sounds right now, in medical training, you are now brought to a point that it is assumed that abortion is going to be part of your medical training unless you opt out of it. Even at that point, they can still bring you in and say: You have got to be able to choose right now.
I can tell you stories of medical students who have actually reached out to our office and said that they literally were brought into an abortion as a part of their medical training and were told, if they left, they would have a mark on their educational record saying that they abandoned the patient. This is even when they had said they did not plan to ever do elective abortions in their practices--ever--and wanted to be able to opt out of it.
Listen, there is a simple way to be able to do this. Change the perspective on it to say that, automatically, everyone is opted out and that, if you wanted to do elective abortions, you would have to choose to opt into that in your residency.
But the abortion folks want to make sure as many people as possible are trained to be able to do elective abortions because they want to keep that going--violating the conscience rights of many people who go into medicine to save life, not to take it. So we are working through the process to be able to now protect that.
Cindy Hyde-Smith, the great Senator from Mississippi, and I are working on a bill called the RESTORE Act to deal with infertility issues and to be able to find multiple different ways to walk alongside families.
We have a bill that deals with pastors and nonprofits that have been targeted by the IRS for simply speaking their minds. It should not be so in America.
Senator Jacky Rosen, my Democrat colleague from Nevada, and I lead the anti-Semitism task force here in the Senate. Anti-Semitism should not be a partisan issue--it should be a nonpartisan issue--and it should not be a part of who we are in America. The problem is we have rising anti-Semitic conversation happening all around our Nation right now from the left and from the right, and it is disheartening in a nation that values every single person.
Of the many people who actually speak out openly about diversity in our Nation and about protecting the rights and opportunities of every person no matter where they are from--for them to have equal opportunity and an equal ability to be able to rise--they seem to have no problem, at times, ranting anti-Semitic tropes, sometimes flippantly and sometimes in a hostile way.
We have had folks just during this year, in public settings, talking about how much they love Hitler or making jokes about the gas chambers. We have folks talking about organized Jewry or folks talking about, if you support Israel, maybe you have some kind of brain virus. We have folks chanting ``from the river to the sea'' and ``liberation by any means.'' On a college campus even this year, a Jewish student was confronted with someone saying: If I see another pig female Jew, I will drag you away, rape you, and throw you off a cliff.
This is the United States of America. We stand for the rights of every individual to have any faith of their choosing and to live that faith openly and without fear. So why is it that, when I go to Hanukkah festivals, there have to be so many police there? Do you know why? It is because some people hear these dumb statements and they do dumb things. Acts of violence come out of that.
Just this year, we had two Israeli Embassy staff members who were murdered while they walked out of an event here in Washington, DC--just this year. Just this year, we had, in Boulder, CO, a gathering of folks there just to stand in support of Israel, and someone came by with incendiary devices and literally set a group of Jewish people peacefully speaking out for Israel--they set them on fire in the street. Just this year, a Chabad Jewish center was set on fire overnight in Florida. That is in our country. I could go on and on--not to mention the incredibly painful first day of Hanukkah with the attack in Sydney, Australia.
Anti-Semitism has no place in our Nation. Now, I understand you have a First Amendment right to be able to say any dumb thing that you want to say, but I also have the right to call it out for what it is. It is anti-Semitic hatred. Don't try to shape it in some way to say: This is my right to be able to speak out.
It is. It is also my right to call it out and say: In my party, as a Republican, we have no place for anti-Semitic hatred. In our Nation, we should make no space for someone to be able to intimidate someone because of their faith or their background no matter who they are.
This year--this year--we were able to pass a bill assisting rural hospitals with $50 billion--$50 billion. I don't know what the rural hospitals are like in everybody else's State, but I can tell you what they are like in Oklahoma. They take care of some great people. They are dedicated folks in the medical profession, but they struggle because they don't have a high patient count. They are not trying to do intricate surgeries; they are trying to help someone who just got hit on the road in an accident or to help someone who had a heart attack or someone who had a stroke. They are trying to stabilize them and to help them. Yes, they are going to transfer them to a big hospital somewhere else, but they are desperately needed all across rural Oklahoma. They really struggle to keep up because of the incredible price of medical technology now. So we just passed a bill dealing with $50 billion to be able to help rural hospitals all over the country get caught up and then to be able to maintain what they are doing.
We were able to help rural nursing homes as well, rural nursing homes that were actually facing a Biden-era rule that Biden-era folks--they told me they meant well by it, but basically they were requiring a bunch of additional 24-hour nursing assistants and nurses to be able to be on sight at any point in those nursing homes.
Now, that sounds like a great idea, but understand that there are physically not that many nurses that live in rural areas across the country. What that really was going to mean--although they seem to have meant well, what that really meant was they were going to close down a bunch of rural nursing homes all over my State, distancing people at one of the most vulnerable moments of life away from their families. That is a terrible idea.
This body was able to flip that and say: We are not going to allow that to be able to happen. We are going to change that to where that is different.
This body just passed the national defense authorization. Thankfully, we have now gone six decades, and every single year, we have passed it.
In my State, we were able to do several things to be able to make sure we are protecting national security in the work we continue to do in Oklahoma.
Tinker Air Force Base is the largest Air Force depot we have in the country. It is critical for the maintenance of all those aircraft and the strength of our warfighters.
Tinker Air Force Base has struggled with civilian hiring--we have thousands of people there--not because we don't have great Oklahomans that want to serve our Nation as a civilian at Tinker Air Force Base but because of foolish hiring rules that were set aside and created that slowed down the process of hiring.
In the national defense authorization, I was able to put in an amendment to be able to get that changed so that we are able to actually do the civilian hiring that our Nation requires so that we can actually continue to be able to defend ourselves and our Nation anywhere in the world.
We want to make it very clear that we have the most lethal, most moral fighting force in the history of the world, and we want to make sure we are strong and ready enough that no one ever would challenge us--ever. That is what brings us greater national security.
This year, in a moment probably no one here saw--and that is OK. We all have different issues in our States. In a solemn moment in April of this year, we gathered on the Capitol grounds right over there, around the enormous, 100-year-old trees that are planted all over the Capitol grounds, and we were able to plant a tiny, little live oak. Most folks probably won't even notice, but you will. Next to that little live oak--it is just about that tall now--is a little plaque saying it is a seedling from the Oklahoma City Survivor Tree.
Thirty years ago this past April, a person with deep hatred for the Federal Government drove up to the Federal building in Oklahoma City with a truck loaded with fertilizer and diesel fuel, ignited it, and killed 168 people that day. It was 30 years ago this year.
Across the street from the Federal building there was a tree that was just a gangly little tree that was in a parking lot, quite frankly, growing up through the asphalt. The detonation itself literally twisted the tree across the street and blew every single leaf off of it-- literally blew every single one of them off of it.
No one paid any attention to that. Obviously, through the recovery and all that happened in trying to recover families, taking care of people, and trying to stabilize the community, no one really noticed until the next year, literally a year later, that that twisted, bent tree budded. It survived that blast, and it has become the signature of Oklahoma City, the Survivor Tree. It is still doing well, by the way.
A seed pod was taken from that tree, was grown in some soil, and then it was transplanted here to the Capitol grounds so that every person that walks past it for centuries from now will walk past and see that little plaque and remember those who were lost and those who survived and those who were changed forever in April of 1995.
We have to do that this year because we never want to forget.
We have gotten a lot done this year. There is still a lot more to do next year. We have to finish appropriations, we have a lot of work to do on housing costs, we have a lot of other bills that are still pending, but we have been able to accomplish much.
I understand full well that we are divided. I understand full well that we don't agree on everything. I get that. But where we can find agreement, let's get moving. Let's solve the issues.
One last thing. Many folks in this body know my friend Jim Inhofe. Jim Inhofe served in this body literally for decades. He used to sit right there.
Jim Inhofe and I several years ago worked on a new formula for veterans hospitals--to partner a veterans hospital with another hospital so they would share resources. So the veterans hospital would never have to keep up with other hospitals; they could share resources and physicians in a brandnew way.
It had never been done quite like this before. We were able to partner together to be able to do that in Tulsa, OK, where Oklahoma State hospital and a new veterans hospital would rise up right in conjunction with it so that the best researchers, the best equipment, the best physicians could share that space back and forth so that our veterans would never hear someone say ``Well, we are going to have to send you to a different VA hospital, a different place, to be able to get that type of care.'' They could get it right there at home.
It is a new model. I am pleased the Veterans' Committee and other leadership, including my colleague Jerry Moran, who is sitting on the floor today, were a part of it.
For Jim and I to be able to work through that process was an honor, for us to be able to get that in Tulsa.
Never did I ever think that a couple of years later--this year--I would be dedicating that hospital as the James Mountain Inhofe Tulsa Veterans Medical Center after my friend Jim Inhofe passed away. That hospital that he and I worked together on now bears his name.
Veterans, in the days ahead, will continue to get quality care in Northeast Oklahoma from the legacy of Jim Inhofe but also from the commitment of this body to say that we are going to do what it takes to take care of our veterans, as we continue to do.
I am grateful to this body for the work that we get done because it matters to people, but we have lot more to do, so let's get after it.
I yield the floor.