“As Chairman of the House Ways and Means Committee, Smith committed to writing and passing tax legislation that makes the individual and small-business provisions of the 2017 Tax Cuts and Jobs Act permanent, preventing their scheduled 2025 expiration and the resulting tax increase.”
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Independently verified. Jason Smith is confirmed Chairman of the House Ways and Means Committee (assumed office Jan 3, 2023, incumbent per Wikipedia), the committee of jurisdiction that drafted the tax title of the reconciliation bill. The One Big Beautiful Bill Act (H.R. 1) was enacted as Public Law 119-21 on July 4, 2025 (govinfo.gov: 'An act to provide for reconciliation pursuant to title II of H. Con. Res. 14,' approved July 4, 2025). The law permanently extends the 2017 TCJA individual tax rates/brackets and makes the Section 199A 20% pass-through/qualified-business-income deduction (the core small-business provision) permanent, preventing the scheduled 2025 sunset (confirmed by Tax Foundation and Wikipedia). All three prior-rating sources are real, live, and support the outcome. Because the promised legislation was written, passed, and signed into law making the named individual and small-business provisions permanent, the promise was essentially fully kept. FULL is correct over CHAMPIONED because the legislation was actually enacted, not merely advanced. Adversarial fairness: a committee chair of either party with this identical record — a specific legislative commitment delivered into enacted law — would receive FULL; no partisan leniency present.
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