Republicans are set to pass the enormous tax cut bill. President Trump delivers a new national security strategy and a major backlash to Me Too begins, brought on by some very weird columns. I'll tell you all about him. I'm Ben Shapiro. This is the Ben Shapiro show.

All righty, so a lot to get to today. Of course, the Republicans are set to vote in the House and the Senate today on the revised tax bill.

The tax bill would reduce the corporate tax rate from 35% all the way down to 21%.

All the rest of it is important, but not nearly as important as that central premise.

There will be reductions in the individual tax rates, but the heart of the tax bill is the reduction of the corporate tax rate. I'll tell you all about it and why the media are beside themselves over it. And does this mean a reevaluation of President Trump's presidency in the first year so far? We'll talk about all of that. But first, I want to say thank you to our sponsors over at the USCA. So gun lovers, listen up. How would you like to head to the range tomorrow with a brand new gun? I would. Well, I know that my friends at the USCA would like you to do so as well. They want to make sure that responsible gun-owning Americans are able to get their hands on better firearms. And so they are ending 2017 by giving you up to 17 chances to win your new gun daily. That's right, a different gun every single day of the week.

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The 50% of the American population thinks that their taxes are going to increase because of this bill. That's patently insane. 80% of individual taxpayers will see a tax decrease because of this bill. I'm actually in the other 20%. I would vote for the bill anyway. The reason I'm in the other 20% is I am a high income earner in a blue state with high state income taxes.

But the... I would vote for the bill anyway. The reason I'm in the other 20% is I am a high-income earner in a blue state with high-state income taxes.

But the vast majority of Americans are going to see a significant tax decrease.

The average American will see a tax decrease of, or the average tax decrease will be something like $2,000, which is not insignificant.

And in terms of corporate tax rate, every country that has ever dramatically lowered its corporate tax rate that I am aware of has seen significant fiscal boost immediately afterward. This was true in Spain. It was true in Denmark. It's been true throughout Europe. It's been true in Germany. In the United States, we have the highest corporate tax rate of any industrialized country. We have lower individual tax rates, but higher corporate tax rates. That's quite foolish. We should be lowering the corporate tax rate. That's what this bill

does. I'm sort of astonished that so many Republicans have failed to make the case for lowering

the corporate tax rate on a regular basis. They've been focused solely on the idea that individuals

have to have their tax rates reduced. Maybe it's because Republicans don't have the brains or the moral wherewithal to explain that corporations are really just ways that we organize with each other legally so that we can do business in more efficient fashion. If you lower the tax rate on those organizations, you're essentially lowering the tax rate on individuals. I wish that we had the brains to explain that.

Apparently we don't, so it's more unpopular than it is popular. But people seeing more money

in their pocket always ends up being popular. If you look back at the Reagan tax bill of 1981,

that was not particularly popular at the time. It became very popular shortly thereafter

when people realized they were getting more of their own money back. So even kind of wavering

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