The 2017 Tax Law and Today’s GOP: A Changed Landscape

May 6, 2025

The Republican Party in Congress has changed from what it was when President Donald Trump first came to Washington, D.C., eight years ago. Overall, the party has been more in lockstep with the President than during his first term, partially due to retirements and defeats bringing in new elected officials.

Why it matters: Political parties change over time, and the current reconciliation effort involves renewing key parts of Trump’s signature 2017 Tax Cuts and Jobs Act (TCJA). In 2017, Republicans had a larger House majority and the President had just come off an upset electoral victory. 

By the numbers: The polling website 538 published the following analysis, which examines how GOP membership changed between 2017 and 2021:

  • By the end of Trump’s first term (January 2021), 132 of the 293 (45 %) Republicans who were serving in the Senate or House on Jan. 20, 2017 — the day of Trump’s inauguration — were no longer in Congress or had announced their retirement or resignation.
  • Of the Republicans who replaced those who left Congress, 59% of their replacements were more conservative than the ones that held the seat prior, according to FiveThirtyEight.

The 119th Congress further illustrates this shift:

  • House: 147 of the 220 current Republican House members (66%) have only served during the Trump era.
  • Senate: 24 of the 53 current Republican Senators (45%) have only served during the Trump era. 

Tax Cut & Jobs Act-Era Republicans (January 2018): 

  • House: 122 of the 220 current Republican House members (55%) entered Congress after the TCJA was enacted. 
  • Senate: 22 of the 53 current Republican Senators (41%) entered Congress after the TCJA was enacted.

New Republican Senators-Post TCJA

  • 2018: Cindy Hyde-Smith (MS)
  • 2019: Rick Scott (FL), Josh Hawley (MO), Kevin Cramer (ND), Marsha Blackburn (TN)
  • 2021: Roger Marshall (KS), Tommy Tuberville (AL), Bill Hagerty (TN), Cynthia Lummis (WY)
  • 2023: Katie Britt (AL), Eric Schmitt (MO), Pete Ricketts (NE), Ted Budd (NC), Markwayne Mullin (OK)
  • 2025: Ashley Moody (FL), Jim Banks (IN), Tim Sheehy (MT), Bernie Moreno (OH), Jon Husted (OH), Dave McCormick (PA), John Curtis (UT), Jim Justice (WV)
Source: Congress.gov

The takeaway: A majority of the House and a large portion of the Senate have only served in Congress during the Trump era, and a significant portion of those members only entered after the Tax Cuts & Jobs Act was passed in late 2017. 

This block is significant in both chambers, and will affect the final form of the tax bill.

Click here for a deeper breakdown of these numbers.

The bottom line: President Trump came into office in both 2017 and 2025 with full Republican control of government (House, Senate, and Presidency). 

Contact James Montfort (JMontfort@crefc.org) with any questions.

Contact  

James Montfort
Manager,
Government Relations
202.448.0857
jmontfort@crefc.org
The information provided herein is general in nature and for educational purposes only. CRE Finance Council makes no representations as to the accuracy, completeness, timeliness, validity, usefulness, or suitability of the information provided. The information should not be relied upon or interpreted as legal, financial, tax, accounting, investment, commercial or other advice, and CRE Finance Council disclaims all liability for any such reliance. © 2025 CRE Finance Council. All rights reserved.

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