By: Max Baucus
When I chaired the Senate Finance Committee off and on from 2001 to 2013, I both lowered and increased taxes. Cutting taxes was easy and fun – like when we first made the child tax credit partially refundable in 2001. Raising taxes was not, and at the Finance Committee we worked hard to make sure that the tax bills we wrote were fair. Fair to the people who sent us to Congress, whether they voted for us or not. We debated the provisions openly, and I applied the committee rules evenly. And we did not change the rules in the middle of the game on taxpayers.
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