Ledger · 2024 campaign · № 214

Cut the corporate tax rate to 15% for U.S. manufacturers

Partial
“[paraphrase] We will reduce the corporate tax rate to 15 percent, but only for companies that make their product in America.”
Promised
, Economic Club of New York
Re-promised
5 times with a fresh deadline
Topic
Taxes & deficit
Era
2024 campaign

What happened

The 2025 tax law left the statutory corporate rate at 21%. Instead of the promised 15% domestic-manufacturer rate, it restored 100% bonus depreciation and immediate R&D expensing. PolitiFact rated the promise a Compromise as of its Jan. 2026 review.

Sources

  1. MAGA-Meter: Reduce corporate tax rate for companies making products in the U.S. to 15% PolitiFact, Jan 20, 2026
  2. Trump's Economic Promises Timeline Office of Rep. Lloyd Doggett, Feb 1, 2025