When President Trump led the charge for the 2017 Tax Cuts and Jobs Act, he wasn’t just signing a bill—he was swinging a sledgehammer at the tangled mess of red tape and bloated taxation that had been strangling American workers and small businesses for years. Now, with the “One Big Beautiful Bill Act” making its way through Congress, the torch has been picked back up. One of the most pivotal and enduring parts of this new legislation is the permanent extension of the individual and estate tax cuts from the 2017 law. This is more than fiscal policy, it’s a moral stance about liberty, stewardship, and the role of government in our lives.

What Exactly Is This Provision?

The original 2017 tax cuts were crafted to stimulate economic growth, support families, and reduce government overreach. However, due to congressional rules and political pushback, the individual tax cuts were set to expire at the end of 2025. The new provision in the megabill makes these cuts permanent, removing the sunset clause and ensuring long-term consistency in the tax code.

This includes the preservation of lower income tax rates, such as the reduction of the top rate from 39.6% to 37%, and the doubling of the standard deduction—now around $27,000 for married couples. It also includes a more generous child tax credit, a dramatically increased estate tax exemption, and continued reductions in tax liabilities for pass-through small businesses. In plain English: the government keeps less, and hardworking Americans keep more.

The Case for the Permanent Tax Cuts

Supporters of this provision aren’t just advocating for a line item in the tax code—they’re defending the fundamental idea that individuals, not bureaucrats, are best equipped to manage their own money. At its heart, the permanent extension of the 2017 tax cuts is about restoring economic freedom and securing financial stability for American families, both of which have been under assault by decades of runaway federal overreach.

First and foremost, lower taxes directly increase personal liberty. Every dollar the government doesn’t take from you is a dollar you’re free to steward according to your values. You can use it to invest in your children’s education, grow a business, support your local church, or help a neighbor in need. Taxation should never be a tool to micromanage morality. Instead, it should respect the God-given agency of individuals to be wise and charitable on their own.

Let’s also talk about predictability. A constantly changing tax code creates chaos, especially for small businesses and middle-class families trying to plan ahead. When people can trust that the rules of the financial road aren’t going to shift every few years, it becomes easier to take risks, build something meaningful, and plan for the future. That kind of stability doesn’t just benefit Wall Street—it empowers Main Street. And that’s where most of us live.

There’s also a deeply moral component here: strengthening the family unit. By boosting the child tax credit and expanding the standard deduction, this policy supports families by letting them keep more of what they earn—not by making them dependent on handouts. It’s the difference between being given fish and being allowed to keep the fish you caught yourself. The Bible doesn’t call for government programs to fill the pantry—it calls on us to labor faithfully and provide for our own. As 1 Timothy 5:8 puts it, “But if any provide not for his own, and specially for those of his own house, he hath denied the faith.”

Then there’s the estate tax, which has always been a backdoor attack on the American dream. Making the higher exemption permanent means fewer grieving families will have to liquidate land or businesses just to pay off the IRS. For generations, families—especially farmers and small business owners—have worked to build something lasting for their children. The estate tax has long been a predator lurking at the edge of the grave, ready to seize what’s left. This change is a moral correction. What a man builds in his life should bless his family after his death—not bankroll more wasteful spending in D.C.

In sum, the permanent tax cuts aren’t just good policy, they’re good stewardship. They reward hard work, protect the family legacy, encourage generosity, and uphold the dignity of self-reliance. And let’s be honest: the folks in Washington have taken enough already. It’s time the American people got to keep more of what they earn—and more importantly, more control over their lives.

The Case Against the Permanent Tax Cuts

Now, in the spirit of honesty, we’ve got to acknowledge that the critics of the permanent tax cuts aren’t just howling at the moon. They’ve raised some valid concerns that deserve a hearing, even if we ultimately don’t agree with their conclusions.

The loudest alarm bell from the opposition is about the national debt. With interest payments climbing and entitlement programs gobbling up more of the federal budget every year, critics argue that making these tax cuts permanent could pour jet fuel on the debt crisis. And let’s not dismiss that. As Proverbs 22:7 reminds us, “The rich ruleth over the poor, and the borrower is servant to the lender.” There’s a real danger in becoming a nation that’s constantly borrowing from future generations—or worse, from foreign adversaries like China. Even the strongest empire can crumble under the weight of unsustainable debt. Fiscal conservatism means more than cutting taxes; it also means cutting spending. We can’t pretend that the debt problem doesn’t exist simply because we like the idea of lower taxes.

Another frequent criticism is that these cuts disproportionately benefit the wealthy. It’s true that folks in the top income brackets will see larger savings in raw dollar amounts. That’s just math. When you pay more in taxes, any cut will naturally save you more. But critics argue this creates or deepens income inequality. While the percentage of taxes paid by the wealthy remains overwhelmingly high—and while the tax code still includes progressive elements—this is still a politically sensitive issue. We as conservatives don’t have to envy success, but we do have to ensure that our policies don’t ignore the concerns of working-class Americans who are struggling. The real question is: are we aiming for equality of outcome, or equality of opportunity? Because if it’s the latter, then reducing the tax burden on all Americans—including those trying to get ahead—makes perfect sense.

Then there’s the issue of legislative flexibility. By making these tax cuts permanent, we effectively tie the hands of future lawmakers. That might seem like a good thing—especially given Washington’s track record of reckless spending—but it also means that future crises might be harder to address without new revenue tools. Emergencies happen. Wars, recessions, pandemics, they don’t ask for our permission before showing up. Locking in lower tax rates permanently could limit the federal government’s ability to respond quickly and effectively when the unexpected occurs.

That said, it’s worth noting that the problem isn’t just that we’re collecting too little, it’s that we’re spending way too much. If Congress had the same fiscal discipline as the average American household, we wouldn’t be in this mess in the first place. Perhaps the real issue isn’t that permanent tax cuts make future flexibility harder, but that we’ve tolerated too much flexibility in the hands of those who can’t be trusted to use it wisely.

In the end, these concerns are not deal-breakers, but they are caution flags. As faithful stewards and discerning citizens, we should heed them—not to abandon the goal of tax reform, but to make sure it’s paired with real accountability and serious efforts to cut the federal Leviathan down to size.

The Moral Mandate Behind Permanent Tax Relief

At the foundation of the Christian conservative worldview lies a conviction as old as Scripture itself: with freedom comes responsibility. We are not just called to believe—we are called to steward. That stewardship extends beyond our spiritual lives into every arena of human responsibility: our families, our finances, our vocations, and yes, even our citizenship. Supporting the permanent extension of the 2017 tax cuts isn’t merely a fiscal policy preference: it’s a moral affirmation of those values.

Scripture never commands the civil government to engage in wealth redistribution. What it does command is generosity from the individual, hospitality from the home, and sacrificial giving from the church. When the state takes up the mantle of “charity,” it inevitably tramples on freedom, dilutes the power of personal compassion, and replaces genuine community with faceless bureaucracy. As Paul teaches in 2 Corinthians 9:7, “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity.” Higher taxes don’t create virtue, they create resentment, inefficiency, and a sprawling welfare state that robs people of dignity and initiative.

Of course, we must also face the fiscal elephant in the room: the national debt. It is a real and growing threat. But let’s be honest, Washington doesn’t have a revenue problem; it has a spending addiction. The same Congress that frets about tax cuts is happy to greenlight trillion-dollar omnibus bills full of pet projects and ideological favors. A Christian approach to fiscal responsibility doesn’t mean giving the government more of our money—it means demanding that it live within its means, just like every responsible family in America.

Making these tax cuts permanent supports the very pillars of a healthy, self-governing society. It rewards work rather than punishing success. It affirms the sanctity of private property. It allows families to flourish by lightening their burden, not increasing their dependence. It gives small businesses the stability they need to grow, hire, and serve their communities. In other words, it promotes the kind of order and liberty that flows directly from Biblical principles.

This is the kind of policy that goes beyond economics—it cultivates virtue, responsibility, and freedom. It’s not just about balancing a budget sheet; it’s about building a culture of ownership, accountability, and hope.

May this permanent tax relief become more than just a law; it should be a legacy. A legacy of liberty, of principled governance, and of a nation returning to the roots that made it strong in the first place.

Let this be a step not just toward a freer economy, but toward a freer, more faithful America.