In 2020, Rep. Blake Moore visited Nucor, a steel and recycling manufacturing plant in northern Utah, where he learned about the positive impact of the Trump-era Tax Cuts and Jobs Act of 2017 on the business. The tax cuts led to real wage growth and reinvestment in the community, such as Nucor buying ambulances for the local community. Moore believes that low corporate taxes benefit everyone and is pushing to increase deductions for small businesses. He anticipates that significant changes in tax policy may occur in 2025, depending on the outcome of elections and government control.