Rep. Kevin Hern
Multiple bills and policies previously introduced by U.S. Rep. Kevin Hern (R-OK) became law as part of the larger One Big Beautiful Bill Act, H.R. 1, which the president signed on July 4.
“Working on legislation of this scale and importance has been the highlight of my congressional career,” Rep. Hern said. “We couldn’t have done this without the leadership of President Donald Trump. His vision for a brighter future and his compelling and charismatic campaign are the reasons we have the legislative majorities to pass this bill.”
Included in H.R. 1 is the Withholding Illegal Revenue Entering Drug Markets (WIRED) Act, H.R. 6817, which Rep. Hern sponsored in 2023 to impose a 10-percent fee on remittances (money sent out of the United States).
The funds generated from this fee will be used to support U.S. Customs and Border Protection, Immigration and Customs Enforcement, and other border security measures in an effort to deter illicit activities like drug and human smuggling, and illegal immigration, according to the congressman.
Also included in H.R. 1 is Rep Hern’s Education and Workforce Freedom Act, H.R. 8915, which he led in July 2024 to expand the expenses treated as qualified higher education expenses for purposes of 529 accounts to include additional elementary and secondary school expenses and certain postsecondary credentialing expenses.
Funds from tax-advantaged 529 accounts now can be used for licensing and credentialing expenses at public, private, religious, or home school settings. The legislation also adds new categories of qualified 529 expenses: curriculum, books, online resources, tutoring, educational therapies for students with disabilities, dual enrollment fees for college courses, and exam costs, according to information provided by the congressman’s staff.
Finally, Rep. Hern’s priority of full expensing for structures, included in his Renewing Investment in American Workers and Supply Chains Act, H.R. 9069, also introduced in July 2024, became law as part of H.R. 1.
The priority assigns a 20-year recovery period to non-residential real property and residential rental property for tax depreciation purposes. Rep. Hern said this allows factories and other manufacturing facilities to expense the construction costs of building new facilities on U.S. soil, helping to onshore manufacturing and bring jobs back to the United States.