Here is what stood out:

• No tax on overtime. More than 29 million taxpayers claimed it this past filing season, with an average deduction of more than $3,100. East Texas line workers told me this was the number one thing they wanted because when storms hit East Texas, they spend time away from their families repairing the lines.
  
  
• Investment because of permanence. Wade Thompson of Thompson Prestress in Jackson, Tennessee, told us his companies have invested, committed, or budgeted more than $6 million in equipment, facilities, and research since the bill took effect and have hired about 50 people since January 2025. Alex Grover of i2m, a manufacturer in Pennsylvania, told us about the $63 million in new investment to bring critical production components back to America and the company’s plans to hire 40 more team members. Permanent expensing and the permanent small business deduction let owners plan 20 to 30 years out.
  
  
• No tax on tips, and a business I know well. I grew up waiting tables at a little Mexican restaurant in Tyler, Mercados, and I went back and worked a shift this August. It is one of my happy places, and it is where I learned key skills that I still use as a member of Congress. Mike Miller, who owns Patrick’s Neighborhood Bar and Patio in Memphis, told us the tax savings for his roughly 30 tipped employees add up to about $55,000 a year, or about $1,800 per worker. Many of them are college students and young parents. As Mike put it, for families, that buys a lot of diapers. Nationally, more than 7 million people claimed the deduction, averaging over $7,000.

Certainty gives owners the confidence to take risks, build factories, and hire workers. That is what this law delivers.

Watch my full remarks here. > >

Walmart Tour in Tyler

Last week, I toured the Walmart on Troup Highway in Tyler to talk about taxes, business investment, and the workforce.

The questions Walmart’s team asked are the same ones I heard in West Tennessee. Can I plan? Can I invest? Can I hire? Large employers and small employers share those questions, and the tax code answers them. When businesses invest in their people, East Texas workers gain skills, opportunities, and a paycheck that goes further.

This week I joined Reps. Don Beyer and Lori Trahan for a fireside chat hosted by the Center for European Policy Analysis (CEPA) at the Embassy of Sweden in DC, moderated by CEPA President Dr. Alina Polyakova, on how Congress is approaching artificial intelligence and where legislative momentum is building.

A Republican from Texas sharing a stage with two Democrats on this issue reflects what I keep hearing: there is a bipartisan understanding that AI is a national security issue, and it will take a bipartisan solution. What I know is that Congress must get this right. I want AI to flourish in America, with accountability and human oversight behind it. The rule of law applies to this new frontier. Innovation built with integrity, centered on responsibility, and accountable through transparency will last. Likewise, proactive policy built through prudence, wisdom, reasonableness, and objectivity will last.

Listening First on AI

This week, I met with leading tech companies for a candid dialogue about AI, and I came away with more to think about and new knowledge about this next great frontier. Washington and the tech industry often misunderstand each other, and that leads to bad policy with unintended consequences. Conversations like these help my staff and me understand the technology and the choices these companies make so we can turn big ideas into workable policy.

Our conversations ranged from chip manufacturing in America and beating China in the AI race, to cyber threats from our adversaries. Ensuring that we have a ready, skilled workforce is vital. That is where my WAGES Act comes in. The WAGES Act creates a refundable payroll tax credit for employers who maintain or participate in a registered apprenticeship program. The credit offsets the cost of wages paid to apprentices and other program expenses, which makes it easier and less costly for employers to formalize, expand, or launch an apprenticeship program. As AI grows, employers will need skilled workers, and this credit helps get those workers trained and on the job. Good jobs and a growing economy go hand in hand.

ICYMI: A White House & Tech Commitment on AI Safety and Innovation

President Trump met with leaders of the technology industry at the White House, and the meeting produced the White House Accord on Super Intelligence, a Joint Commitment on Frontier Responsibilities. The commitment calls on every company training and deploying frontier models to put four layers of controls and audits in place: internal controls that monitor model capabilities and alignment in areas like cybersecurity, biosecurity and chemical threats; an empowered internal team to make sure those controls work; an independent external auditor; and an independent committee of the board of directors to oversee it all.

I’m encouraged by the dialogue and the Joint Commitment from President Trump’s historic meeting with Tech leaders today. Safety and innovation in AI can—and must—co-exist. And, this meeting proved that there is a determined group inside and outside of the government committed to make sure both happen. Through prudence, innovation, grit, and pure American exceptionalism, the United States has been solving problems for 250 years instead of shying away from them. There’s no need to stop now. Responsibly, we can innovate and dominate when it comes to AI. Press on.

On October 5, 1945, Nimitz Day was officially designated to honor Fleet Admiral Chester W. Nimitz for his leadership as Commander-in-Chief of the U.S. Pacific Fleet during World War II. Nimitz was born and raised in Fredericksburg, Texas, in the Hill Country, and he led the Pacific Fleet through some of the hardest fighting of the war.

Dealing with federal agencies can be complicated, and my office is here to help. If you need help with Social Security, the IRS, passport renewals, the VA, or other federal agencies, please do not hesitate to reach out to my office by calling (903) 561-6349 or visiting my website.

It is an honor to be your voice in Congress.

With gratitude,

Nathaniel Moran

Member of Congress