>> what's been congress' recent relationship with the i.r.s. and what are they planning to change through these bills? >> the recent relationship has not been great. meshes of congress, itly republicans -- members of congress, particularly the republicans have targeted the i.r.s. for some of its problems with customer service. it's been a main target for budget cuts since the republicans took over the house in 2010. so recently i.r.s. has not gotten a lot of love from congress. the new -- all these bills that are on the floor today and tomorrow are aimed at revamping the i.r.s. a lot of it is following the new tax law. the i.r.s. has a lot of work to modernize tax code after the republicans passed their

landmark tax overhaul late last year. this is sort of -- they see it as the next step in that process, revamping the i.r.s., make it more customer friendly. more modern. but this is a bipartisan effort. so democrats are onboard with most of these bills that the house is taking up today and tomorrow. >> it's interesting looking at the tone of debate coming out of the ways and means committee. the bills you're talking about all coming out of the ways and means committee. on unanimous vote. the scene wasn't the same with the tax cut bill you mentioned. it was a bipartisan split. a partisan split, i should say. between democrats and republicans. why the bipartisan effort, the support behind these i.r.s. bills? >> that's right. it's the notable difference. these i.r.s. bills are -- they're less ambitious and republicans look for areas of bipartisan agreement. so these were not bills that really dramatically changed the i.r.s. which might have been more

partisan. they found areas of common ground and moved the ball forward as much as they could. this has been really the process of how the democrats have said the tax bill should have gone through. they had hearings on a lot of these issues. they've been working on them for a while and they came up with these bills, went through the committee last week and now they're on the house floor. nothing too dramatic but these are things that both sides really support. >> in reading some of your reporting own -- on these bills, you talked about how little things like changing i.r.s. commissioner to administrator and the call for the i.r.s. to come up with a customer strategy, customer satisfaction strategy, so it seems that they're foe -- their focus on these bills is much more on the taxpayer, the i.r.s. customer, if you will. >> yeah. and that's really how they're sort of billing these bills. as taxpayer first is the name of the main package of i.r.s. changes. and there are a few structural changes. you mentioned changing the name of the chief of the i.r.s.

there's no sort of broad restructuring of the i.r.s. that's something that kevin brady, the chairman of the ways and means committee, pretty much said that they realized that the i.r.s. has its work cut out for it already, implementing the new tax law. so they're sort of holding off on a really broad restructuring of the agency which is something that he and other republicans had envisioned earlier. brady talked a lot about busting up the i.r.s., as he said. but that's not really what this bill is. it calls for the i.r.s. to come up with some sort of plans for improving customer service, but there's tial nothing immediate in terms of reforming the agency. host: pill sticks still on the. speaker ryan tweeting this as being the last day, last tax day of our old tax system, unthe new code american families will see an average tax cut of $2,059.

lower tax rate, nearly double standard deduction, double child tax credit. democrats responding with -- host: so the fight over that tax cut bill continuing despite the bipartisan support of these i.r.s. bills. reporter: that's right. that's something we expect to see through the midterm elections in november. republicans are touting the tax bill, obviously their biggest legislative acheesksment so far. and -- achievement so far. and they're saying it's going to give middle class families a tax break. it's going to simplify the way that taxpayers fill out their tax returns. democrats, as they've been saying from the beginning, they believe this is a tax cut aimed solely at the wealthiest americans and corporations. so democratic leader nancy pelosi has referred to the crumbs that some families will

receive in comparison to those at the top of the income ladder. but a lot of spin from both sides and this probably will be an issue for the remaining months ahead. it's sort of the biggest legislation that has come through congress so far. host: on that tax cut bill that you're talking about, speaker ryan said he'd like to bring up making those tax cuts permanent in the coming months. you think that will get done before the election? reporter: that's sort of seen as a meaninging vote. it's not clear when -- messaging vote. it's not seen when -- clear when that might happen. we think republicans will bring some sort of vote up on extending the individual tax cuts. in the new tax law, the corporate tax cut was made permanent. but many of the tax breaks on the individual side, for individual taxpayers, are set to expire in 2025. and that's something that democrats have seized upon as evidence that they say this is really a tax break for corporations more than families.

and so republicans have planned to have a vote on extending those individual tax breaks. but it's not likely that that will become law. it's seen more as a messaging vote, sort of put democrats on the spot. republicans are probably not going to adopt a budget this year, which means that any further tax action would require bipartisan support and it's unlikely there will be a lot of real changes to the tax law before the election. host: appropriation and tax reporter with "c.q. roll call." you can read more at cq.com and his reporting on twitter. thanks for joining us. reporter: thank you. [captioning performed by the national captioning institute, which is responsible for its caption content and accuracy. visit ncicap.org] [captions copyright national cable satellite corp. 2018] >> c-span, where history unfolds daily. in 1979, c-span was created as a public service by america's cable television companies. and today we continue to bring you unfiltered coverage of congress, the white house, the supreme court and public policy

events in washington, d.c., and round the country. c-span is brought to you by your cable or satellite provider. the passage of the tax cuts and jobs act, it's a good in with chris edwards, tax policy study director. of the tax overhaul are going to be impacting individuals who are file year?sgiving guest: generally the tax cuts and job act went into effect year, and so his employers across the country are tables. withholding workers on pay stubs should see will see a or 90% tax cut on pay stubs. in terms of filing this year, if filing for tax year 2017, there is no change for are filingeturn they today. however, there is about $30 in ion small businesses

america. their first estimated quarterly payment is due today, for those the new tax law does ffect them and they should recall clat how much their estimated tax is and it will year.ly be less than last host: what are the biggest impacts down the road for individuals? individuals, for the big parts of the republican tax bill were lower rates across the board, a doubling of the standard deductions, so married gets standard deduction of $24,000 a year, huge increase. be less people itemizing on their tax returns. americans 0% of itemize meaning they have andrate deduction for state local taxes, that will drop from 30% down to just about 10% of itemize and 90% will take the standard simplification. the child tax credit doubles small to 2000 dollars and

businesses get a special tax cut, as well. end, who benefited the most from this tax over haul in december? tax cuts are across the board. data from the tax policy center of midand he will tax cut.rners get a end, f folks at the bottom lower income, they don't currently pay federal income benefits are smaller from this bill. generally 80 or 90% of people a tax cut, another eight or nine percent will see another seven or eight percent will see no change. point, four months after this bill was passed, are ou prepared to say who the biggest winner was? guest: the winner is the american workers and the american economy. tax cut, part of the center piece of the big plan, the help all americans in

long run. we've seen hundreds of big usinesses across america increasing wage rates, give bog nuss, that sort of thing. for will be a great thing the american economy in the long run, raise workers' wages. long-term about fiscal health of the united states? was it a winner here? problem here.s a running overnment is deficit. caused by the e spending keeps increasing, while republicans are cutting taxes. so there is a bit of dissidence there, can't keep raising if you are cutting taxes. most of the republican tax cuts 2025, i think there will be a big debate in ongress and amongst the american people as to whether the tax cuts will continue after because by 2025, the federal government deficit will be larger than they are now and i view it, you know, it

will be up to the american can e whether -- if they pressure members of congress to lower spending enough, the tax expanded, but if -- really, it is congress host: to that point, how much of trillion dollar deficit by 2020, would you blame on the tax act?and jobs guest: you know, we don't know. part of the thing with the tax job act, it will spur extra economic growth. there will be so-called dynamic feedback effect from the tax cuts. a static on paper, about trillion and a half revenue law years.b act over 10 but the real effect revenue loss to the government will be that.r than the recent omnibus spending bill increased epublicans

and constant increase on ntitlement programs like medicare and social security is pushing up spending every single year. here.ation of problems i think members of congress, both parties, are being rresponsible with giant deficits we're running. host: chris edwards with us until the bottom of the hour to about tax policy on this tax day in the united states. epublicans call in at 202-748-8001, if you have questions or comments. democrats, 202-748-8000. independents, 202-748-8002. studyrector of tax policy at cato institute for viewers who aren't familiar, what is cato institute? cato institute is nonpartisan, nonprofit think tank in washington. enterprise n free and small government and civil studies s and we write and appear in the media advantages of smaller government. host: did you support the tax over haul in december? i did support it overall.

the center piece of reducing was crucial rate for the u.s. economy. parts of t some the -- congress is raising policies don't go together well. congress should try to balance the budget, especially now is growing.economy most states balance their budget every single year, i think the should, as rnment well. host: if the overhaul was done again, what would you add to it? what was left done? guest: i continuing didn't simplify the tax code that much. despite republicans talk about how it simplified the tax indicate. was someici simplification. other things make it more complicated, doubling of child credit, new deduction for small business will be complicated. to simplify, er

get rid of more deductions like i tgage interest deduction, think they should have cut that eliminated, could have >> describe how he saw people doing their taxes in the future after reform. think that could happen next year? uest: no, it won't bea a postcard. in fact, the acting i.r.s. commissioner testified to ongress last week that they're having to change 450 different tax forms and instructions for tax overhaul. don't think they're going to -- commissioner david at that, here is him the ng about changes at i.r.s. host: roadmap of what needs to stakeholder ght

input as part of the process and at this point, all the forms that need to be all the instructions that need to be updated, the be ications that need to changed. at this point, our estimate, we will need to amend as many as 450 tax forms and instructions nd publications to fully implement the tax reform act. -- xpect to have new forms expect to have most instructions by may and chance release forms and -- to tions over the review and comment on. host: chris edwards, how does that time line sound to you? uest: looks like the i.r.s. is make prog aggress here. if you look at their web page, they are issuing guidance to and individuals on

how to deal with the tax new tax changes. mentioned, for example, small businesses will have a new 20% deduction. legislation makes how that deduction works, you know, a lgs obscure and not clear to a lot of businesses. ome businesses get deduction, other businesses don't. the i.r.s. will have to release giving instructions. william is our 1st caller. aller: yes, this new tax bill -- is going into effect eight different write-offs i had time.is country the tax plan will allow me to be ble to get a little better money at the end of the deal here for right now. however, over time the tax bill

it fades ou once deductions, pe -- how is that supposed to be good for me? guest: the caller is right, the ax bill lasts a number of years, eight years through to 2025. as a small business owner, or an he's a lawyer accountant or a few other get a ions that do not new small business tax break, he probably will get a new 20% break and in tax fact, all businesses headed by households with income under $150,000 a year, do get this new break.business tax he's right, the tax break will through 2025 there is problem small businesses will

estructure themselves to take time will be debate at the whether to continue. host: chicago, derrick, democrat. good morning. good morning. yes. this tax cut scares the of me.t i'll explain, i'm on disability. $1200 a month and, you startwhen the republicans thinking how will we pay for first thing they want to do is hit social programs. -- you can erally imagine, i'm going through hell trying to live in chicago off $1200 a month. i applied for food stamps, i got, receive $30 a month, you know. earlier, i mean,

one potone big or maybe of beans or something and i make days.st two or three i don't believe politicians have any indication truly what are going ople through and they constantly giving tax breaks to millionaires and billionaires talking about trickle down and they just do not work. guest: well, the caller raised the issue of reforming some of programs like food stamps and social security, disability. and true republicans president trump proposed reforms to the programs. disability orms to and food stamps are very, very cost and they won't reduce that much. host: define minor. guest: for example, with trump ity program, administration has proposed reforms to try to get more back into isability the work force to make them better off, frankly. so it is not like republicans going around and willy-nilly

slashing benefits. they're not. people who get are -- get benefits to get into the work force. growing labor shortage in the united states now with booming.my it makes sense to encourage into the workback force. herndon, virginia. go ahead. caller: thank you for taking my call. i want to say to the guest, look, the republicans have a disease called tax cuts. back at history -- expert expert, but everyone say that tax cut will not create jobs, problem for us. he is saying they need more employees. giving millionaires more money jobs, the eate more

reality is, we have a problem a problem we have we don'tce department, have money to pay people. taxes.one wants to pay look at what george did to the country. democratss came in and solved the problem. now donald trump shows up, he's do the same thing. when are we going to learn republicans t -- have. people will benefit. hen do we stop this crap and act like responsible people? agree with i don't that caller at all. most job necessary america are created by private businesses. businesses and small businesses, they invest to learn return, whether it's gm,they hire people when they earn after-tax the n on productivity of

workers. if reduce tax rate on new invest more, ey build new factories, when you more new factories, hire workers and pay them higher wages. the was the idea behind recent business tax cuts in the republican tax plan, corporate cuts and small business cuts and add to u.s. will economic growth, which will benefit all american workers. touched on this a little bit before. if you can drill more into it, of the centage population received a tax cut or mark asked on twitter. how many went up? taxes areclaimed many going up under the plan. guest: that is not true. look at data from the nonpartisan tax policy center in d.c., run by brookings and urban institute. they came up with now analysis on individual tax cuts that show in the middle class, income, dle and higher

aybe 10% at most will see tax increase and some people don't tax cut, they don't pay federal income tax at alla. vast majority of people will get a tax cut. on pay stubs.t i ask people to compare pay stub they are currently receiving received last year. i think they will probably see withhold are for federal income tax has fallen as they of are the tax cuts. you think the polling reflects reality of people's results here?e tahome pay.anges in are seeing more.

-- the i.r.s. will calculate how much tax cut you should be receiving. worth, texas, republican. go ahead. caller: thank you. hat is the rationale for considering social security and anded me entitlement since we pay for it? guest: that is only partly true. happens during your working life, you would money into social security system and money went out the door almost immediately spending.government there is no big bank account keeps social nt

security and medicare, there is paying in er workers to support the programs and more elderly folks taking money out there is a giant multi trillion dollar gap and the takeay out in on the programs. the timately have to solve problems by raising taxes i or by cutting benefits. should reform and but programs to slowly, steadily reduce benefits over ime and give people adequate warning to save more for retire and rely less on the government. an independent, go ahead. caller: yes. tried to think about the -- and how much they are costing us n the middle east and the a 10 35 series rt and --

save a trillion dollars there. i want to know whatta happened 1.4 trillion dollars that took out of h ocial security and the 1.3 trillion dollars that president obama took out of social security? how much has the war in middle east cost us and how much more it would be costing back ldiers coming disabled? host: a few questions there for you. caller is right. the wars in the middle east were terms stly, not just in of dollar cost to taxpayers, least trillion dollars at from the wars in middle east but the last decade or so,

the cost, human cost and the the budget st of problem, disabled soldiers and military retirement benefits and of thing. the wars were very costly. no doubt about it. the problem with federal government and spending is that across the going up board. the recent omnibus spending bill 13% overall nding in a single year and big increases in defense spending nondefense spending across the board and the cost of ntilingsment programs with social security keep rising every year. really no discipline on the spending side of the federal budget anywhere in recent years by either democrats. or host: not the first caller to concerns about social security funds by president of can you explain just what happens there and how that work? have well, i mean, there

been some modest changes to the programs and social security in recent years, but really, if you look at the how much cash goes out the door spending on the programs, rising by six or 7% year relentlessly year after year. about cutseople talk to -- rams, host: to mississippi, james, a democrat. botheredook, something me since the tax thing come out. elimination of the personal exemption. tried to contact our congressman, i was referred to so the bile, which is not easy. they eliminated personal exemptions, when i file taxes, adjustments of the

taxable income. they doubled the standard deduction, which is supposed to help, but that kind of eliminated the little bit that i can claim on my taxes on my and then the interest -- that looks like it will raise my taxes. been able to get a 4500,ght answer, took away what i could take off my taxes raised my standard deduction to -- what? an you answer questions like that? host: we'll answer the question,

james. guest: eliminate personal xemption, so if the individual has no kids, he used to get exemption, that has been eliminated. ad individual, standard $6000ion will double from to $12,000 a year. okay.ould be unless he lives in a high tax, high income state like california, new york and new jersey, he probably will get a tax cut. people with children, they they won't get personal exemption for kids anymore, but credit doubled from 1 to 2000 dollars. is reduce taxes. rates are also falling. georgia, , rome, democrat. good morning. caller: good morning. how are you? doing well. caller: a question and a comment. my question is, what is considered middle class

nowadays? at one time, during the '50s and making $20 to re $30,000 a year, you were pretty much middle class. the upper class separated itself. now middle class is probably $125 to $150 a year, hich majority of americans -- host: sam, you still with us? i think we lost the call. we got the question. definition of middle class and i'm not sure what the median income is, maybe $70,000 a year. of course, whether you're class or not dle depends what part of the country you live in. you live in manhattan, you will get higher wages, cost of than if e far higher you live in the middle of the country. ne interesting thing about the federal tax code, it doesn't make adjustments for that, the bans and the like and tax dollar and the code, the

amounts have a different effect whether you live in high cost place like new york or lower in middle of the country. host: five or 10 minutes left with chris edwards of the cato the tax policy study director there. if you have questions or comments, we talk tax policy on tax day. we've been talking spending, as discussion t of the and heard talk about recision of federal spineding and what was passed. can you explain the recision that is avenue the white house pursue? right, president trump signed this big omnibus spending spending a reased lot, far too much in my view. there has been a lot of from conservatives and folks who favor less spending. hat was mistake, we got a giant -- an effort for congress bill.s recision

narrow majority from the senate, send to president trump fhe signs that, that will reduce spending, they can cut spending wherever they want. how much here a limit they can cut? guest: no, they can cut whatever they want. is part of the budget act f 1974, way for presidents to exert more control to try to get frugal with e more spending.

[captioning performed by the national captioning institute, which is responsible for its caption content and accuracy. visit ncicap.org] [captions copyright national able satellite corp. 2018] > join the discussion. >> the office of former president george h.w. bush released a statement on the >> the statement reads a former first lady of the united states in a at the cap literacy passed away 2018 at the age of 92. she is a survived by her husband up 73 years. five children and their spouses.

17 grandchildren, great-grandchildren and her brother, scott pierce. she was preceded in death by her second child, pollyanna robinson and her siblings, martha and james. at interviewback with former first lady from october 2013. host: with all the posts that you in the president have held over the years, was there one that best prepared you for the white house and when you became first lady, did you feel prepared you -- did you feel prepared? all i was, first of not elected so it did not make that much difference. i did notice the difference in being the vice president's wife and the president's wife is huge as the vice president's