In 2017, Noem was on the conference committee that negotiated the passage of the Tax Cuts and Jobs Act, which she touted as giving the average South Dakota family a $1,200 tax cut. In 2018, Noem was reported to have "pitched the idea to members of the conservative House Freedom Caucus" to attach her online sales tax bill to the government funding package as part of an omnibus. A court case under consideration in the South Dakota Supreme Court involved requiring "certain out-of-state retailers to collect its sales taxes." Noem said that South Dakota businesses (and by extension businesses nationwide) "could be forced to comply with 1,000 different tax structures nationwide without the tools necessary to do so", adding that her legislation "provides a necessary fix." Noem has called the budget deficit one of the most important issues facing Congress. She cosponsored H. J. Res. 2, which would require that total spending for any fiscal year not exceed total receipts. She cited the Environmental Protection Agency, the Department of Veterans Affairs, Medicaid, high-speed rail projects, cap-and-trade technical assistance, and subsidies for the Washington Metro rapid transit system as examples of federal programs where she would like to see cuts. In 2011, Noem indicated that she would vote to raise the federal debt ceiling, but only if "tied to budget reforms that change the way we spend our dollars and how Washington, D.C., does business. It won’t just be a one-time spending cut." She ultimately voted for S. 365, The Budget Control Act of 2011, which allowed then-President Obama to raise the debt ceiling in exchange for spending cuts to be decided by a bipartisan committee. She also said she wanted to eliminate the estate tax, lower the corporate tax rate, and simplify the tax code. She said she would not raise taxes to balance the budget. Committee assignments Committee on Ways and Means Subcommittee on Human Resources Subcommittee on Select Revenue Measures Caucus memberships Republican Study Committee Congressional Cement Caucus Congressional Arts Caucus Afterschool Caucuses Congressional Western Caucus Governor of South Dakota Elections 2018 On November 14, 2016, Noem announced that she would run for governor of South Dakota in 2018 rather than seek reelection to Congress. She defeated South Dakota Attorney General Marty Jackley in the June 5 Republican primary, 56 to 44 percent, and Democratic nominee Billie Sutton in the general election, 51.0 to 47.6 percent. 2022 On