HRES-1383-119
Rule H. Res. 1398 failed passage of House.
Sponsored by Beth Van Duyne (R-TX)
What it does
H. Res. 1383 is a simple House resolution that commemorates the one-year anniversary of Public Law 119-21, commonly referred to as the "Working Families Tax Cuts," enacted on July 4, 2025. It recites a series of "whereas" clauses describing the law's provisions and claimed effects, then formally expresses the House of Representatives' support for the tax policies contained in that law. As a resolution, it does not create, modify, or repeal any law, appropriate any funds, or impose any legal obligations.
Who benefits
Members of Congress who sponsored or voted for Public Law 119-21 and wish to formally mark its anniversary. Political constituencies associated with the underlying law's provisions — including tipped workers, seniors, small business owners, and families with children — who are named favorably in the resolution's recitals. No direct material benefit flows from this resolution itself.
Who is hurt
No group is directly harmed by this resolution, as it creates no legal obligations, spending, or policy changes. Groups who opposed the underlying Public Law 119-21 — such as those who argued it disproportionately benefited higher-income households or added to the federal deficit — may object to the House formally endorsing its effects, but face no tangible legal or financial consequence from this resolution.
Supporters argue
Supporters argue that commemorative resolutions serve a legitimate legislative function by formally placing the House on record in support of enacted policy and informing the public of a law's measurable effects. They contend that the resolution's specific figures — including tax cuts for over 140 million Americans, deductions for 7.5 million tipped workers, and a $50 billion rural health care program — document concrete, verifiable outcomes that warrant formal recognition one year after enactment.
Opponents argue
Opponents argue that the resolution presents only one side of the policy debate surrounding Public Law 119-21, omitting contested claims such as its projected effect on the federal deficit, its distribution of benefits across income levels, and the long-term fiscal sustainability of its permanent provisions. They contend that using a House resolution to endorse a specific law's framing — rather than simply marking its anniversary — amounts to a one-sided political statement dressed in procedural form.
Constitutional context
No significant constitutional issues are raised by this resolution. Simple House resolutions express the sense of the House and do not carry the force of law, require Senate passage, or require presidential signature, so the Origination Clause, Taxing and Spending Clause, and other tax-related constitutional provisions applicable to the underlying law are not implicated here.
Checks and balances
This resolution affects no branch's power — it is a non-binding expression of the House's views and creates no enforceable authority, spending, or regulatory obligation for any branch of government.
Historical precedent
Congress routinely passes commemorative resolutions marking anniversaries of major legislation, such as resolutions marking anniversaries of the Affordable Care Act and the Tax Cuts and Jobs Act of 2017, though these resolutions carry no legal effect.