On July 4th, President Trump signed one of the most consequential pieces of legislation in American history into law. Among a wide range of benefits, H.R. 1–commonly known as the “One, Big, Beautiful Bill” — shielded Americans from the largest tax hike in history, expanded on the successful tax cuts of the 2017 Tax Cuts and Jobs Act (TCJA), funded security at our southern border, and enhanced our national security.

Traveling through Iowa’s 4th Congressional District on my 36 County Tour over the years, I heard directly from small business owners and manufacturers about the challenges they face and the need for common sense, lasting solutions. As the only member of Congress sitting on both the House Ways and Means Committee and the House Agriculture Committee, I am in a unique position to advocate for our job creators, Main Street businesses, and local manufacturers. In the “One, Big, Beautiful Bill,” I worked with President Trump to secure important victories for our manufacturers and businesses in Iowa.

Offshoring and outsourcing have significantly reshaped the manufacturing industry that the United States built from the Industrial Revolution onward. Overregulation and high taxes caused an exodus of factories and manufacturing jobs. In his first term, and now his second, President Trump has been committed to the reshoring of American manufacturing. Working alongside his administration, we have made strides to restore American manufacturing and grow our economy.

The “One, Big, Beautiful Bill” takes the most beneficial provisions of the TCJA, strengthens them, and makes them permanent. In 2024, U.S. manufacturing firms invested nearly $360 billion into research and development. With immediate R&D expensing now made permanent, manufacturers can reinvest in new machinery, software, and their employees. According to the National Association of Manufacturers, this provision could provide nearly $300 billion in economic growth over the next four years.

Additionally, this legislation incentivizes manufacturers to bring jobs back to the United States and build new factories. The “One, Big, Beautiful Bill” includes a provision to offer 100 percent immediate expensing for new factories and improvements to existing U.S.-based factories. Already, multiple U.S. manufacturing giants have committed to bringing jobs home and utilizing this provision to spark domestic manufacturing growth.

According to data from the Federal Reserve, manufacturing output has increased by 1.8 percent since January of 2025. In late 2024, Reserve data showed a manufacturing output decline. This rebound is no doubt in response to the relentless work from President Trump and Republicans to put America First. In Congress, I will continue to be a voice for our manufacturers. The “One, Big, Beautiful Bill” brings jobs home, strengthens the resilience of our supply chains, and restores America’s manufacturing dominance.

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Randy Feenstra, a Republican from Hull,

represents Iowa’s Fourth District.