“Reduce the cost of living for working families and those on fixed incomes by extending the 2017 Tax Cuts and Jobs Act, eliminating federal taxes on tips, and maintaining the State and Local Tax (SALT) deduction cap.”
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Adversarial re-check: all four cited sources were independently re-fetched and are real, live, and accurately quoted. Senate Roll Call Vote 372 (July 1, 2025, 11:56 AM) confirms 'On Passage of the Bill (H.R. 1, as Amended)' with McCormick (R-PA) voting Yea; the official record shows YEAs 50 / NAYs 50 with the Vice President casting the tie-breaking vote (the prior rationale's '51-50' shorthand is slightly imprecise against the roll call page, but the vote and McCormick's Yea are confirmed). McCormick's own Senate press release confirms he publicly promoted the bill as 'making the 2017 Tax Cuts and Jobs Act permanent' and giving 'workers no tax on tips and no tax on overtime' — notably, it says nothing about SALT. Plank-by-plank: (1) Extend the 2017 TCJA — DELIVERED IN FULL; Tax Foundation confirms 'The OBBBA permanently preserves the lower ordinary income tax rates and adjusted bracket widths from the TCJA.' (2) Eliminate federal taxes on tips — DELIVERED ONLY IN MODIFIED FORM; the law created a temporary deduction of up to $25,000 for tips, in effect 2025-2028, phasing out above $150,000/$300,000 AGI, and tips remain subject to payroll taxes; that is not elimination of federal taxes on tips. (3) Maintain the SALT cap — NOT KEPT AS STATED; the Bipartisan Policy Center confirms the cap was raised from $10,000 to $40,000 beginning 2025, rising 1%/year through 2029, phasing down above $500,000, and reverting to $10,000 only in 2030. A cap survived (it was not repealed), but he voted for a bill that quadrupled it. I attempted to falsify the prior rating in both directions. Upward: no evidence found that McCormick sponsored, cosponsored, led, or negotiated any of these provisions — congress.gov and GovTrack member/bill pages returned 403, and two pages of his own press-release archive surfaced no tax/tips/SALT/cost-of-living legislation of his own, so CHAMPIONED (which requires leading or driving the effort beyond a supporting vote) is unsupported. FULL is unsupported because two of three enumerated planks were not delivered as promised. Downward: ATTEMPTED does not apply because the bill was enacted, and MISALIGNED would over-weight the single SALT plank against a bill that fully delivered the TCJA plank. Party-neutrality check: a Democratic senator who cast a necessary supporting vote for an enacted bill delivering one of three enumerated planks in full, one in materially watered-down temporary form, and one contrary to the stated commitment would draw the same PARTIAL label under this rubric. Rating stands.
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