On December 24, Sen. Bernie Sanders (I-VT) appeared on CNN’s "State of the Union" and told host Jake Tapper, "... we should have made the tax breaks for the middle class permanent. But what the Republicans did is make the tax breaks for corporations permanent, the tax cuts for the middle class temporary."
Three days later, Sen. Ted Cruz (R-TX) tweeted:
On Monday, Cruz introduced legislation that would make the middle-class tax cuts permanent. In a press release, he invited Senate Democrats to join him:
These historic tax cuts are already benefiting our schoolteachers, firefighters, and truck drivers—people from all walks of life—by cutting rates for individual taxpayers in all brackets. ... By February, Americans in every tax bracket will see their taxes go down and their take home pay go up.
... I invite Senator Sanders and all of my Democratic colleagues to join me today and make tax rate cuts for hardworking middle class families permanent.
The text of the bill can be read in its entirety here.
As The Daily Wire previously reported, in order to pass the tax bill under reconciliation and comply with the "Byrd Rule," the GOP legislation had to make one set of tax cuts permanent, and the other temporary. Republicans likely chose to make corporate tax cuts permanent while sunsetting individual cuts because, as Scott A. Hodge of the Tax Foundation notes, corporate tax cuts do more for economic growth than do individual tax cuts.