Mike Kelly

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise to to include in the Record the following essay on behalf of Mr. Dave Jervis: Some of the earliest Islamic migration to America was reportedly sponsored by Henry Ford, who brought workers from Yemen to Detroit in the 1920s to work in his auto plants. This in turn gave rise to a now-very-large Islamic community in Dearborn and other Detroit-area municipalities. Now, 100 years later, the Islamic community there remains an unassimilated population that stands apart from Western ways and tradition, which grew out of Christianity. So, it behooves us to look into the precepts and the practice of Islam in America. for insights. Islam was founded in what is modern-day Saudi Arabia by a man named Mohammad. He was born in 570 AD in Mecca, where he lived until the year 622, when he and his adherents moved to Medina, where he lived until the time of his death in 632. So, Islam basically began in the early 7th Century, by which time Christianity had spread throughout Europe and North Africa. Mohammad wrote Islam's holy book, the Koran, over the course of his lifetime, essentially in two phases--his early writings in Mecca and his later writings in Medina, all of it in service to Islam's god, named Allah. The early days in Mecca found him endeavoring to find common ground with Christianity--perhaps to even merge the two faiths. So, his early writings were more positive or friendly. But Christianity could not do what Mohammad wanted (meaning for them to honor and worship Allah), so his later writings became more negative, including 109 to 128 (depending on who's doing the counting) so-called War Verses in the Koran encouraging violence against those who do not submit to Islam, calling them infidels. In fact, the word Islam means submission. One example is the Koran's Suras (Chapters) 2.193 and 8.40, which say to, make war on them [the infidels] until idolatry shall cease and God's religion [Islam] shall reign supreme. At this point, I should refer you to an excellent book that I've found to offer valuable insights into the many aspects of Islam in both theory and practice. The book is entitled Secrets of the Koran , written by Mr. Don Richardson, a Christian missionary and pastor/scholar who wanted to learn the truth about why America was attacked on 9/11/2001 by Islamic/Muslim combatants. So, he purchased and studied all 7 available English translations of the Koran, and his scholarship is impeccable. You'll find clear explanation and reasoning there and learn that while Christianity spreads by charisma (his word), Islam spreads by conquest. And that unlike Christianity in America, Islam combines and constitutes both religion and government, via what is called Sharia Law, an Islamic legal system that is trying or mediating or arbitrating (primarily family law) Sharia Court cases here in America, entirely outside the U.S. legal system, in conflict with our Rule of Law. Richardson initially had difficulty reconciling conflicting verses in the Koran, as the war verses are scattered among friendlier conflicting verses. So how is one to determine which conflicting verses take precedence over others? Richardson reveals a primary key to understanding the Koran-- a legal term probably taught to first-year law students-- ABROGATION--which means that when verses in the Koran conflict with each other, the verse written later in time abrogates (meaning that it over-rides or cancels or negates) any conflicting verse written earlier in time. So, the war verses of Mohammad's later writings apparently over-ride or cancel any previous conflicting friendlier verses, whether written in Mecca or Medina. The war verses also gain credibility when we consider that Mohammad basically went rogue in Medina, adopting caravan raiding as his vocation there. Somewhere between the Koran and subsequent Koran interpretations by Islamic authorities (writings called the Sunnah [tradition], which includes Hadith [narratives] and Sirah [journey]), he also learned that lying and other forms of deception are acceptable if they are employed in serving Allah. Islam has warred against western/Christian-derived thought consistently through the centuries, taking North Africa and most of the Middle East, and launching several European invasions. And, warring against the U.S. from our very beginnings. Early in our history as an east-coast-only nation, sending our trading ships to eastern Asia from our east coast was such a huge effort if done by rounding Cape Horn and crossing the Pacific, that we instead sent our ships a much shorter way--across the Atlantic and onward to the east end of the Mediterranean to meet the overland caravans that brought Asian silks, spices and other products to trade there. But our ships had to pass through the narrow Strait of Gibraltar, where they were spotted and intercepted by Islamic pirates from the Barbary Coast nations of North Africa (Morocco, Algeria, Tunisia, Libya and probably also Egypt), pirates who would kill or enslave our crews and steal the ships and their cargoes--maritime caravan-raiding. So, many of America's earliest naval military ships were built to escort our U.S. trading vessels and to fight the Barbary Pirate nations. This was the first U.S. war fought on foreign soil; and it's enshrined in the Marine Corps hymn, which includes the lyrics, From the halls of Montezuma to the shores of Tripoli, with Tripoli now being the capital of modern-day Libya. Brian Kilmeade of the Fox News Channel has written a book about that war, entitled, Thomas Jefferson and the Tripoli Pirates . So now you know where we got the term Barbarian. The point to be made here is that Islam has warred against Western thought and Western nations throughout its history; that war continues today, in various forms. There is much that could be said about various permitted practices within Islam, such as Honor Killings, Female Genital Mutilation (FGM) and Child Marriage--and other distinctives like a woman's testimony being worth one-half of a man's testimony; or heavenly rewards of endless virgins available to men who die in the cause of Jihad. We could also discuss the David Horowitz Freedom Center's 2016 booklet by Robert Spencer, entitled Subversive Mosques, in which he cites several studies finding that about three-fourths of the Islamic Mosques in America were preaching violence against the USA, which in our legal system may be Sedition. But our interest in this discussion is in Islam as it relates to, or impacts, our Nationhood here in the U.S. Although Islamic war forces practicing Jihad (meaning the struggle to conquer non-Islamic peoples and lands) were driven back several times in western Europe over the centuries, Islam is now successfully positioned and essentially assured of taking western Europe via what's called demographics, a form of Soft Jihad meaning simply out- populating the native residents of the current Western nations there, all of which have dismally low birth rates while the Muslims have consistently high birth rates. How did that come about? Basically, because Europe had turned away from Christianity as the base on which Western Civilization was built. As millions of Muslims entered Europe, it became clear that the lack of cohesive religious identity made it difficult for the native European host populations to resist cultural onslaught. European elites raised on a steady diet of liberal ideology could not formulate a reason to deny entry to the large influx of migrants; and in many cases, competed to see who could be more accommodating. Those immigrants have shown no interest in assimilating into a culture they believe to be weak and decadent; and the sheer size of the migration has meant that large ethnic ghettos could form to protect the new competing beliefs, reportedly including even no-go zones where even law enforcement dares not enter. Without Christianity (in the words of Dinesh D'Souza) to spiritually animate the other aspects of its cultural identity, Europe has seemed to lose the will to live, abandoning its fate to a new and energetic population that will NOT adopt the European way of life. And America is, to me, on a similar path, though not as far along; and there are still off-ramps to other paths that we in America can take, IF we can find the national will to do so. Before moving along to discuss that national will to do so, I want to clarify specifically how America could properly address our Islamic immigration crisis within the context of the Christian-derived western thought that has successfully guided our nation to this point. You'll find that the American Christian church-- and I believe also the European practicing church (it hasn't entirely died there)--are following the Christian mandate to minister to the needs of the stranger among us, and there are many such ministries now working in international communities here in the U.S. (one example would be Envision Atlanta). That ongoing Christian hospitality work must continue and expand, in order to show the love of Christ to individual immigrants. But when the influx of illegal immigrants becomes so large that it threatens to overpower the host nation, I believe the Christian is called upon to do two seemingly-contradictory things concurrently--to minister to individual Muslim people, simply because they are people made in the image of God; and to simultaneously support the repelling and return (by military force if necessary) of the great hordes that have been organized and sent to destroy our nation and culture-- the very cultural infrastructure that allows the Christian to minister to individual Muslims. It's one of history's more difficult, yet readily understood, conundrums. With all that said. now. let's look at the concept of Nationhood and seek to discern how it may apply to alien ideologies like Islam. At the outset, let me also commend to you Supreme Court Associate Justice Clarence Thomas's April 15, 2026, speech delivered at the University of Texas at Austin, as a wonderful overview of America's founding principles, with emphasis on our Declaration of Independence as the overall framework and guiding principles that we later enshrined in our U.S. Constitution, to implement those founding principles. It is a marvelous overview. But onward now to Nationhood considerations, beginning with a look at how the positive aspects of nationalism evolved out of monarchies and other aristocratic and autocratic governance. The 1880s were a time of great change. The U.S. was thriving as a self-governing nation with a republican form, while much of the world--primarily Europe in our case--was in upheaval as it transitioned from aristocratic rule by monarchies and other autocratic rule, to self-governance. The influence of Christianity had been displacing the Divine Right of Kings with the Rule of Law, meaning that Monarchs were no longer above the Law, but under it-- they became subject to the Law just like other people (beginning with the Magna Carta in 1215). Within this context, an 1880's European voice emerged to address the definition and meaning of a Nation. That person was French historian Ernst Renan, who postulated five possible foundations for what constitutes a nation--Unity of Religion, Unity of Language, Unity of Race/ Ethnicity, Common Heritage/Lineage, and Geography alone. We can simplify them to Religion, Language. Race, Lineage and Geography. Renan posited that all of these five foundations matter, and that they combine to uniquely characterize each nation in some mix that depends on the circumstances of place and history. So, borders are not merely arbitrary lines on a map--they mark the edges of civic sovereignty, restraining states and also containing real people with a unique mix of experiences, memories, belief systems. aspirations and norms that are not replicated in that specific mix anywhere else on the earth. So, when Henry Ford unwittingly brought in Islamic Yemenis to work in his early car plants, he was laying the foundation for an Islamic community in the Detroit area that even after a full century of time still remains an unassimilated population with a very different unique mix of Renan's five foundations than what has come to characterize the United States, starting with Renan's first foundation, the Unity of Religion. It is a simple fact of life that Europe is falling to Islam, as have most other previously Christian nations in the Middle East and the Northern half of Africa, with the U.S. now well into the same process. In the absence of a national awakening on the matter, demographics alone will again be sufficient over time to carry Islam to a Soft-Jihad victory here in the U.S., where our birth rates are faIling to mimic Europe's. Europe allowed unfettered Islamic immigration, in part, out of an assumption that Western Civilization would be sufficient to absorb the Muslim settlers, who would adopt European ways and become westernized. That didn't happen there, and it won't happen here, based on the very tenets of Islam. America should forgo the granting of citizenship to populations that cannot or will not assimilate here; and eliminate illegal practices like Shariah Law. One related conclusion by Don Richardson (beginning on page 224 of his book) is a well-reasoned observation that because the Koran demands Islamic control over all civil authority and claims the right to replace any and every Nation's laws with Sharia law, untold millions of Muslims have perjured themselves. either consciously or unconsciously, by taking the U.S. Naturalization Oath of Allegiance to uphold our Constitution, which stands in stark contrast to Islamic law. He urges an expanded or specialized loyalty oath for Muslims, which would require every Muslim applicant for naturalization to declare under oath that he or she sides with the U.S. Constitution and not the Koran nor Sharia Law. And even that proposal does not address the Islamic core principle/doctrine he had identified, of permitted deception when done in the service of Allah. Muslim activist podcaster Wajahat Ali (a son of Pakistani immigrants) openly ridicules our national naivete in allowing unchecked Islamic immigration. ever since the passage of the U.S. Immigration and Nationality Act of 1965, which should be re-examined. He gloats that Islam will one day come to dominate the U.S., as it is doing in Europe. And he's right, as things stand now. With that said, though, there are some-- a few--hopeful signs in states like Texas and Florida, which have recognized the inherent hazards of the growing Islamic presence in the U.S. There's also now a government effort to identify interconnected Islamic terrorist-supporting organizations; a recently formed Congressional Sharia Law Caucus; and other emerging efforts being made to address the onslaught of Soft Jihad in America. IF we will remember and honor the first principles of our founding (things like the Rule of Law)--principles that have prospered America and Americans for 250 years--we may yet reduce the magnitude of our Islamic challenge. May God grant us the wisdom and the will to do so.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise to include in the Record the following essay on behalf of Mr. Dave Jervis: If a family making $60,000 a year spends $70,000 a year, they will first use up their savings, then max out their credit cards, and finally declare bankruptcy. Why should it be any different with nations? Our Official U.S. Debt is currently over $40 trillion and our actual U.S. Debt, which includes Unfunded Mandates like Social Security, Medicare, Medicaid, etc.--is variously estimated at $100-$200 trillion. (Incidentally, $4.6 to $7 trillion of that $40T is reportedly linked to Covid-related expenses like the stimulus payments, lost production, compliance costs, vaccine costs, etc.) So--How to judge the effect of even that lower number ($40T) on the Nation's economic health? Let's start by asking--how much or how big is a trillion dollars? Well, we can compare it to a million dollars, which is a thousand dollars a thousand times over. Let's assume that you have unlimited access to fresh, crispy new U.S. One-Hundred-dollar bills (Benjamins). How high a stack of fresh, crispy new U.S. Hundred-dollar bills does it take to make a million dollars? The answer is 43 inches, about the height of your kitchen countertop. OK--You continue to have access to unlimited fresh, crispy new US Hundred-dollar bills--How high a stack of fresh, crispy new US Hundred-dollar bills does it take to make a Trillion Dollars? Well, a billion is a thousand million and a trillion is a thousand billion, so a trillion is a million millions. That means our 43-inch stack of Hundred-dollar bills becomes 43 million inches high, which converts to 678.66 MILES high for a trillion US dollars! That's an inconceivable amount of money, so let me give you three ways to help wrap your head around that: (1) If you take a cross-country commercial airline flight, you're flying about 6 or 7 miles up--so our trillion-dollar stack is 100 times higher than your airplane is flying! Inconceivable! (2) Let's say you could hitch a ride with Elon, up to the International Space Station, which orbits the earth at an altitude of about 250 miles--that would still be only 37% of the way up our trillion-dollar stack! A little over a third of the way up . . . . Still inconceivable! (3) Let's make one more try by going on up to the Hubble Space Telescope, which orbits the earth at an altitude of 340 miles. That's still only half the way up our stack of US hundred-dollar bills! So, there you have it, 43 inches versus nearly 379 miles high! A trillion dollars is an inconceivable amount of money--and hardly anyone understands that! It's an insane amount of debt to incur. Let's next talk about what $39T in debt means in terms of the size of our US economy. The universally accepted way of measuring that is to express a nation's debt as a percentage of its Gross Domestic Product (GDP), which is the total dollar value of all goods and services exchanged in a year's time in that economy--a fraction/ratio with Debt over GDP. It's currently 120%-124% in the US. 120% is also generally considered to be the level of national debt that, if exceeded over time, will lead to major problems like inflation and the failure of the currency. So, we here in the US are at an inflection point, where we're now consciously risking the future of the American Dollar. And one recent increase in our debt by $1 Trillion--I think it was from $37T to 38T--took only 71 days. Even the Congressional Budget Office (CBO) anticipates US National Debt growing by $2T/year. We are now the family making $60,000 and spending $70.000 a year; and neither Republicans nor Democrats seem interested in cutting spending to address the problem, with one exception--that President Trump and Treasury Secretary Scott Bessent are seeking to stave off inflationary decline by expanding the denominator in that ratio of National Debt over GDP, by reshoring and revitalizing industry in America--they deserve credit for that much. America has been at or close to 120% in debt once before in my lifetime--At the end of World War II, the U.S. national debt-to-GDP ratio peaked at approximately 106% to 120% (depending on who's holding the yardstick) in 1946, up from 42% in 1941. That massive debt, resulting from over $4 trillion in war spending (in 2026 dollars), was ameliorated/ resolved through a combination of high economic growth and inflation, which reduced the Debt-over-GDP ratio to 23% by 1974. President Johnson had created much or most of that 23% when confronted with a spending decision whether to pursue the Vietnam War or to fund his Great Society domestic spending programs--he chose Option 3, Doing Both, and federal spending got out of control again, so that by 1980 Federal Reserve Chairman Paul Volcker (who is a genuine national hero), had to raise interest rates to 20% to break the back of inflation by inducing recession. But unlike today, Volker was able to do that (with President Reagan's support), in part because the Debt-to-GDP ratio he needed to address was relatively low--similar to the 1941 pre-war number of 42%. Here are some results of that--Mrs. J. and I got a just- under-12% mortgage in 1979. Local friends got a 15% mortgage in 1980; and our Ophthalmologist got an 18% mortgage that same year. And a local car dealer was paying 21.5% in interest, just to keep vehicles in inventory on his lot. We sure hated Paul Volcker at the time, but he gave the US 40 years of prosperity with his brave patriotic action. So how have we gotten back up to a 120% debt level again, without an existential threat like WWII? The short answer is--again--government deficit-spending; but what facilitated that overspending? Let's look more closely at our currency itself, the US Dollar and its history. After the Revolutionary War, upon gaining our freedom from Great Britain, we certainly did NOT want to copy the British Pound as our currency, so we copied the Spanish Milled Dollar--a silver coin that was perforated (in slices like a pie) so as to be divisible into eight bits worth 12 cents each--the famous Pirate money Apieces of eight. (In fact, up through my childhood, a US quarter was still called two bits.) And the BIG thing was that our dollar was to be either composed of, or completely backed by, precious metals, specifically gold and silver. Our US Founding Fathers understood the historically proven need for a national currency backed by something of Tangible Value, specifically precious metals; and in the US Constitution, as part of prohibiting State currencies and assuring a viable National currency, they specifically provided in Article 1, Section 10, that, No State shall . . . make any Thing but gold and silver Coin a Tender in Payment of Debts; . . . Then over time, an unfortunate series of court decisions that I don't pretend to understand, allowed President Richard Nixon to take the US Dollar off of what's called the Gold Standard, such that a paper dollar could no longer be taken to any bank and exchanged for gold or silver specie, meaning coins. So how did that happen? My understanding (and again, I have only a partial understanding) is that our European WWII Allies had shipped much or most of their gold holdings (backing their currencies) to the US for safekeeping during the war, and that they were over time repatriating that gold to their custody after the war. But as that gold kept being withdrawn from our custody, we (the US) apparently became increasingly concerned (and this is what I don't understand), so that when French President Charles DeGaulle made a request/demand for repatriation of French gold, President Richard Nixon closed the gold window, declining the French request/demand, and in the process, taking the US Dollar off of the Gold Standard. Again, that meant that people could no longer take their US Dollar bills to a bank and redeem them for physical gold. Maybe it would have drawn down our reserves too much--I simply don't know. But I DO know what has happened since that time. Up until the aftermath of WWII, our US Dollar had always been exchangeable for precious metals--and that tie to gold and silver had prevented the US from incurring debt that could not be repaid, because there had to be enough gold and/ or silver in storage to back that amount of debt. Then on a Sunday evening, August 15, 1971, spurred by that French demand, President Nixon, in a televised speech, suspended the convertibility of the US Dollar for gold. At the time, it was called the Nixon Shock, and like many government edicts, it was said to be a temporary thing. But it still stands today, and August 15, 1971, is now correctly called the day the US Dollar died. The Dollar died because our government could then print and spend as many dollars as it wanted, with no need for it to be backed up by gold and/or silver. A greater number of dollars chasing the same or similar basket of goods and services is called inflation; and a national currency with no tangible backing is called a fiat currency. (As an aside--fiat dollars are also a major reason the family unit is struggling in the US, because two incomes were then needed, such that neither spouse could focus primarily on household matters and rearing children.) Since 1850, 52 other nations have attempted to operate with an unbacked fiat currency, and 51 of the 52 have failed, thus throwing their populations into poverty. (The 52nd is Japan, which is a producer nation more than a consumer nation like the US; but it's just on a slower path to poverty--and we're even involved now in propping up the unbacked yen with our unbacked dollars.) The reason for all those currency failures is that the populace learns that it can vote for itself largesse (benefits) from the public treasury by simply pressuring their legislators, who find that their election or re-election can depend on promising more freebies than their opponent. That has been the case in the US, to the point where there is now little to no realistic chance of repaying our national debt in a normal way--or even a political appetite for doing so. I mentioned earlier that the US inflation rate was greatly accelerated by the Covid debacle. And the US Government's Consumer Price Index (CPI) is now so completely corrupted and compromised, as to have no relation to the prices people actually pay. Up until 1986, the CPI did a reasonably good job of gauging inflation. But beginning that year, eight (8) significant changes have been made to the calculation formula, such that it now greatly understates the actual inflation rate; and in the last 6 years, especially, it has wildly underestimated inflation. Several others have developed alternative CPI indexes that are more accurate, with the latest being a website called realityindex.co. Using realityindex.co as a base, Jeffrey Tucker of the Brownstone Institute has found that we have experienced a 65% overall increase of consumer prices from 2019 to 2026 (with groceries at this writing [June 2026] running at an astounding 8.2% inflation rate). That 65% number is an incredible loss in purchasing power, compared to the government CPI, which shows only a 26% loss in purchasing power over the same time period. And other competent economic authorities have confirmed the validity of Tucker's work. Dean Clancy of Americans for Prosperity reportedly posits that when we read the Ninth and Tenth Amendments plus the Obligation-of-Contracts clause (Article 1, sec. 10, cl. 1) of our US Constitution, we can identify five monetary policies that are constitutionally requisite in the US, two of which are pertinent to this discussion: (1) Only gold and silver coins and currency (banknotes fully backed by and readily redeemable in specie [gold or silver coins]) may serve as legal tender; and (2) Neither the states nor Congress may issue fiat money notes (bills of credit . . .). One can only hope that his position on the first item above would be tried in the courts and found to have merit--and to start the process of reclaiming our national economic sanity. So--Back to consumer inflation to close this out--Other than cutting back on non-essential purchases and being a so- called smart shopper, what might you do with all this? What can help your family in a wider framework or sense? Further inflation/shrinking of the US Dollar is now baked-in (thanks to government deficit spending), and the result will be the continued hollowing out of our Middle Class. It's not trite to say that we must PRAY for America, for our politicians, and for our upcoming generations. And of course, to impress upon our elected officials the need for major cost-cutting action on their part--for openers, how about a Federal Balanced Budget? I believe that we must walk a deep valley of stagflation or recession/depression if we are to hand over this land, as we have known it, to our children and grandchildren. And in a narrower financial sense, one other answer is to own Hard Assets--tangible things you can touch, like land, buildings, gold, silver, classic cars, some fine art, and some collectibles or other physical items that would hold their value through inflationary times. If you can swing the cost of buying and owning a house or apartment, don't rent one--a house or a condo is the most common and most-sought- after Hard Asset owned by Middle Class folks. I've also read that a top-gun financial expert recently recommended that we need to scale down from building 2200-to-2400-square-foot houses and go back to 1200-1400-square-foot houses. And there are people out there who are researching cheaper-per-square- foot (modular) housing that would be delivered in pieces by truck, to reduce the amount of required on-site labor. (Some of that is already happening.) So that's some of what I'm seeing and hearing lately, and I hope this has helped you with some of the background that produced the inflation we're seeing.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today to speak in support of the IRS Whistleblower Program Improvement Act. Mr. Speaker, I thank my colleague and counterpart on tax policy, Mr. Thompson. We worked very closely on this. We have a genuine concern that we get this right, so the American people understand that we are not overlooking what is taking place. Mr. Speaker, I also thank our committee chairman for his recognition of the important role whistleblowers play at the IRS and his support for getting the bill before the House today. Our tax system depends on voluntary compliance, and that only works when Americans trust that the system is fair and enforced evenly. When bad actors cheat and get away with it, that trust erodes for everyone else who plays by the rules. The IRS Whistleblower Program Improvement Act builds on a proven program that delivers results for our taxpayers. Since 2007, the program has recovered more than $7.37 billion in unpaid taxes, narrowing the tax gap and holding bad actors accountable. This is real money returned to the Treasury that would otherwise have been lost. In many cases, these are complex, high-dollar schemes that would not have been identified without insider information, proving that whistleblowers play an essential role in upholding the integrity of our tax code. When individuals come forward to expose wrongdoing by tax cheats and fraudsters, they help to ensure our volunteer tax system remains fair for all Americans. The IRS cannot fully close the tax gap through traditional audits alone. The IRS Whistleblower Program leverages insider knowledge to identify noncompliance that would otherwise have gone undetected. Whistleblowers help the IRS to target enforcement resources toward high-value cases, improving efficiency and accountability across the system. This program directs those resources toward the highest-value, highest-probability cases, maximizing the impact and improving efficiency. It allows the IRS to focus on those who are actively evading taxes, rather than casting a wide net over the vast majority of Americans who are trying to comply with the law. Strengthening this program is a commonsense way to increase the return on an investment and recovering more unpaid taxes without expanding broad-based enforcement. Just as important, the program serves as a powerful deterrent, discouraging sophisticated tax evasion before it happens by increasing the likelihood that it would be exposed. Mr. Speaker, this bill reinforces the program's foundation with targeted, practical updates by ensuring that the U.S. Tax Court can consider all relevant evidence by providing a more favorable standard of review in whistleblower appeals, establishing a presumption of anonymity for whistleblowers to help protect individuals from retaliation, encouraging timely administration from the IRS by requiring the payment of interest on delayed awards, strengthening transparency and oversight by improving reporting to Congress and allowing administrative review of award determinations, and aligning the tax treatment of attorneys' fees for whistleblowers with other whistleblower programs. These reforms keep the program focused, predictable, and effective, addressing longstanding delays and improving program credibility. Mr. Speaker, I thank the Ways and Means Committee staff on both sides of the aisle for working so hard on this because they did a great job, not just for Mr. Thompson and myself but for all of the taxpayers. The American taxpayers deserve this oversight, and I am glad we are working on it. Mr. Thompson did a great job. This bill passed out of the Ways and Means Committee last month with unanimous support, reflecting broad agreement on the need to strengthen this program. Ensuring a fair shake for all taxpayers is what it comes down to. I thank the National Whistleblower Center, Empower Oversight, Taxpayers Against Fraud, the National Taxpayers Union, and other organizations who have spoken out in support of this bill. A strong whistleblower program is essential to a credible tax system, one that rewards honesty, deters misconduct, and holds bad actors accountable. Mr. Speaker, I urge my colleagues to support the bill.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I thank the chairman for yielding. Mr. Speaker, now, for the first time, families across the country are seeing the working families tax cuts show up where it matters: in their paychecks and in refunds. When this law was written, the goal was straightforward--to reward work, support families, and prevent a massive tax increase from taking place. Today, the data shows it is doing just that. Across America, more than 53 million filers claimed at least one of the new deductions. Over 25 million taxpayers claimed the overtime deduction. More than 6 million Americans claimed the deduction on tipped income. More than 30 million seniors paid no taxes on their Social Security benefits. More than 1 million Americans claimed the no tax on car loan interest deduction. That is real relief tied directly to how Americans earn a living, and you can see it in the results. The average tax refund is now over $3,400. That is an 11 percent increase from last year. Families are getting to keep more of their own hard-earned money. More than 34 million families have claimed the enhanced, doubled, and permanent child tax credit. Five million Trump accounts have been opened. Think about what that means for the next generation. The working families tax cuts provides families and children a foundation to save, invest, and pursue their version of the American Dream. Now, let's talk about Main Street. Before serving in Congress, I spent my career in the private sector as a car dealership owner. I know what it is like to try and manage your business and meet payroll while making sure Washington gets its share, as well. My district is home to one of the highest concentrations of small manufacturers. These manufacturers are aiding President Trump in his goal of employing American workers, producing right here at home, and buying American. Revitalizing the industrial might of the United States cannot happen without the working families tax cuts restoring immediate expensing for equipment and research and development. The working families tax cuts also made the 20 percent small business deduction permanent, providing certainty and stability for the mom-and- pop shops who form the backbone of our communities. In total, more than 12 million small business owners will see an average of $7,000 in tax relief. There were times when our family business would have enough money to make payroll, but not enough money to pay ourselves. That is the reality so many businesses face. Small business owners go through that more than anybody else realizes. These are the real dollars that can be reinvested into workers, equipment, or expansion. From employers to employees, from children to seniors, this law is reaching across the entire country and the entire economy. People who do not ask for special treatment but only ask for fairness, this law reflects that expectation. It aligns the tax code with how Americans actually earn a living. It prevented a tax increase. It guarantees stability and certainty, and it gave families and businesses the opportunity to keep more of their own money.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise to honor a Pittsburgh Pirates legend, Mr. Vern Law, who was inducted into the Pittsburgh Pirates Hall of Fame this summer. I had the chance to join Mr. Law for this momentous ceremony in Pittsburgh. Mr. Law was a key member of the Pirates 1960 World Series championship team, and he spent all 16 seasons of his Major League career in Pittsburgh. He was also a two-time All-Star and a Cy Young Award winner. Off the field, faith was incredibly important to Mr. Law. He became a deacon in the Church of Latter-day Saints, a title he first earned at the age of 12 years old. He later became a teacher and was then ordained as a priest at age 17. For 73 years, Mr. Law was married to his wife, VaNita, who passed away in 2023. At age 95, Vern Law's legacy on and off the baseball field is etched in western Pennsylvania history forever.

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today to honor a Butler, Pennsylvania, native and former University of Notre Dame quarterback, a guy that I grew up with and went to grade school, high school, and college with. Terry Hanratty set this standard as a precision quarterback in the 1960s, helping to usher in an era of high-powered passing under Hall of Fame Coach Ara Parseghian, cementing his legacy as one of Notre Dame's all-time greats. The Butler, Pennsylvania, native now becomes the 50th Fighting Irish player to enter the College Football Hall of Fame. A consensus First Team All-American in 1968, Terry led Notre Dame to a 24-4-2 record during his 3 years under center at South Bend, including a share of the national title in 1966. The Irish finished the 1966 season 9-0-1, tying Michigan State in what has been called the Game of the Century. The Irish won 83.3 percent of their games with Terry as the starting signal caller, and the Irish boasted a final ranking of number 5 or better during all 3 years of his tenure. Terry finished third in the Heisman Trophy voting in 1968, ninth in 1967, and sixth in 1966. Paired with wide receiver Jim Seymour as part of the duo dubbed ``Fling and Cling,'' Hanratty set career records for pass completions, 304; passing yards, 4,152; and touchdown passes, 27, during his time in South Bend. He added 16 touchdowns and 586 yards on the ground. His 63 passing attempts against Purdue in 1967 still rank second in our school's annals. His 159.7 passing yards per game land him number 9 in school records. His pass attempts per game in a season, 28.1, and pass completions per game, 16.6, stood as school standards for more than 25 years. In addition to Coach Parseghian, Terry will now join teammates Jim Lynch, Alan Page, and Joe Theismann as members of the College Football Hall of Fame. Terry is also active in the community. He served as Allegheny County chairman of the Multiple Sclerosis Foundation, and he participated in the Jerry Lewis Telethon to support muscular dystrophy, as well as NFL events to raise funds for children with cancer. Terry Hanratty spent his entire life helping other people. More than being a tremendous athlete, I think it is more important that he was a tremendous person. He is a guy people looked up to. Young people have to have someone to look up to. Terry Hanratty is certainly one of those people. Recognizing Vern Law

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today to recognize and honor Phil and Laurie Davis for their extraordinary service to the veteran community of Crawford County and the Commonwealth of Pennsylvania. Phil Davis proudly served in the United States Army from January 21, 1970, to December 3, 1971. He deployed to Vietnam from January to October 1971, serving his country during one of the most challenging periods in our Nation's history. On November 28, 1988, the Veterans of the Vietnam War, Post 52 was established in Meadville, Pennsylvania. Phil was among the founding members who helped launch the post and shape its mission of supporting veterans in need. When the National Organization later went bankrupt and closed, Post 52 refused to let its mission end. In 2019, the post reorganized, completed all necessary work to become an independent 501(c)(19) organization, and expanded membership eligibility to veterans of all eras, ensuring that no veteran seeking help would be turned away. This decision dramatically increased the number of veterans they have been able to serve. It was at Post 52 that Phil and Laurie met, forming a partnership rooted in service and compassion. They were married in 1995, and together they have dedicated decades to supporting their fellow veterans. Phil has served as Commander of Post 52 many times over the years, and has held the position continuously since 2020. Laurie has long served as the Quartermaster, ensuring that the post remains organized, responsive, and financially sound. Their leadership has been essential to sustaining the post's mission and expanding its impact. Phil and Laurie's commitment goes far beyond titles. They provide Walmart gift cards and gas cards to the Crawford County Veterans Service office so that any veteran who walks in without food, resources, or fuel can receive immediate assistance. Their generosity has provided critical support to veterans in crisis and has exemplified the values of honor, service, and community. Phil and Laurie Davis represent the very best of what it means to serve. Their decades of dedication have strengthened our community and improved the lives of countless veterans and their families. It is my honor to extend deep appreciation and recognition for their unwavering commitment to those who have worn our Nation's uniform.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today to honor and recognize the outstanding service, leadership, and unwavering dedication of Ms. Christine Krzysiak, who has served as the Crawford County Treasurer and Director of the Crawford County Tax Claim Bureau. In addition to these positions, Ms. Krzysiak has also served as the appointed Tax Collector for current county real estate taxes for the City of Titusville--duties she has carried out with professionalism and integrity. Throughout her tenure, Ms. Krzysiak has demonstrated a commitment to public service and to the residents of Crawford County. Her extensive knowledge, attention to detail, and tireless work ethic have not only ensured the responsible management of county finances but have also earned her the respect and admiration of colleagues, local officials, and community members alike. Ms. Krzysiak's career reflects a deep sense of duty and pride in her work. Her efforts have directly contributed to the effective operation of county government and have helped maintain the financial health and transparency so essential to public trust. As Ms. Krzysiak prepares to embark on her well-deserved retirement, we commend her many years of dedicated service. We thank her for her invaluable contributions to Crawford County and extend our heartfelt best wishes for happiness, good health, and fulfillment in the years ahead.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise to recognize Mercer County Pennsylvania as they commemorate their 225th Anniversary. It is with immense pride that we acknowledge 225 years of history, community, and resilience. This milestone is not simply a measure of time, but a testament to the unwavering determination, grit, and ingenuity of the individuals who have molded this county into the exceptional place it is today. From its founding in 1800, Mercer County has stood as a pillar of strength and community. What began as a frontier settlement has grown into a thriving region rich in culture, industry, and opportunity. Over the centuries, this county has been home to hardworking farmers, entrepreneurs, educators, and service members--all of whom have played a role in shaping its legacy. We remember the early settlers who shaped life in this land, facing hardships with unwavering determination. We honor the industries that have driven our economy forward, from steel and manufacturing to agriculture and small businesses. We celebrate our schools, where generations of students have been educated and prepared for bright futures. And we take pride in our local traditions, events, and landmarks that make Mercer County a place like no other. To the families who have lived here for generations, and to those who have chosen to make Mercer County their home more recently, I thank them for being part of this incredible journey. Their dedication, kindness, and commitment to this community are what make it truly special. So, as we celebrate this historic anniversary, let us not only honor our past but also embrace the opportunities ahead. Let us work together to ensure that Mercer County continues to be a place of growth, unity, and prosperity for generations to come.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today to honor and recognize the work and dedication of Mr. Chris Sirianni, founder of Brewerie. In 2006, The Brewerie established itself as Erie's only brew pub and restaurant. With a deep passion for beer, they took it upon themselves to create brews that they loved, serve food that we relished, and provide a space that was unique. Throughout their journey of operating a brewpub and restaurant, they have consistently shown their dedication to supporting local individuals, non-profits, and businesses in the area. Since they started, their goal has been to make a positive impact on the revitalization of downtown Erie and the historic Union Station. By reviving these significant locations, they have helped create a strong community connection. Their values are centered around three principles that shape everything they do. First, they focus on crafting superior products, ensuring that every beer brewed, and every dish served exceeds expectations. The second principle is a deep commitment to caring for their staff and patrons by creating an environment where everyone feels valued, respected, and part of the family. Finally, they place a strong emphasis on being community-oriented and driven, believing that their success is linked to the success of the people and businesses around them. Years later, these principles still drive their operations, impacting not just the excellence of their products but also their consistent commitment to enhance the Erie community. Their beliefs have not only upheld their business but have also contributed to a more unified downtown Erie. Because of this, and as Co-Chair of the House Small Brewers Caucus, I am honored to highlight Mr. Chris Sirianni, as the PA-16 community champion. THE BREWERIE at Union Station, ``Erie's Original Brewpub & Restaurant.''

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise today in support of H.R. 33, the United States-Taiwan Expedited Double-Tax Relief Act. This bill would be the first step in establishing an informal tax treaty with our ally Taiwan. Currently, Taiwan is our largest trading partner without a tax treaty. Through fair and reciprocal tax treatment, H.R. 33 would deepen our economic relationship with Taiwan, specifically our semiconductor and chip manufacturing industries, and secure strategic supply chains. America should not have to rely on foreign adversaries like China for our supply chains when we can partner with better allies like Taiwan. If we have learned anything from the pandemic, it is that we cannot rely on people who do not feel the same as we do to supply us with needed products. As conflicts continue to rise across the globe, we must build our relationships with strong democracies like Taiwan. In recent years, we have watched China strengthen trade ties with nations across the globe, including American adversaries Iran and North Korea. China is also expanding its influence throughout the Western Hemisphere. The Monroe Doctrine and the Roosevelt Corollary stated very clearly back at the turn of the century what could happen from the 1800s going to the 2000s. When you look at what is happening now, Mr. Speaker, China is now at both ends of our Panama Canal. As you follow that 51 miles of the Panama Canal, China is on both sides of the canal. They are saying that, no, we don't understand and that this is just for trade. Mr. Speaker, this can quickly be converted into something else. As President Trump and I recently noted, the Panama Canal is a vital trade global route that includes 40 percent of all U.S. container shipping. At some point, America must wake up to what is happening. We cannot rely on an adversary to supply us with needed goods, and then they make the decision of what they will send us and what they will not send us. Our ally is Taiwan, and we need to have a stronger tie with them. Mr. Speaker, I thank Chairman Smith for sponsoring this critical piece of legislation. All of my colleagues from Ways and Means are here to talk on the same subject, and we will continue this work. I think, as we go into the 21st day of January, we will see this incredible movement toward making America great again. I thank, again, Chairman Smith for sponsoring this, my Ways and Means colleagues for their continuous work, and Speaker Johnson for bringing this bill to the floor. I look forward to working with the Senate and President-elect Trump to get the bill signed into law.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I thank the gentleman from Missouri for yielding. Mr. Speaker, I rise today to speak in favor of my legislation that would designate U.S. Highway 20 as the ``National Medal of Honor Highway.'' U.S. Route 20 is America's longest continuous highway, spanning more than 3,000 miles from coast to coast, from Massachusetts to Oregon and across our great country, including through my district in Erie County, Pennsylvania. This bipartisan, bicameral legislation is critical as it would commemorate all 3,519 recipients of the Medal of Honor award both living and deceased. The Medal of Honor is the United States' highest military award for valor. The Medal of Honor recognizes the extraordinary sacrifice, courage, and devotion exhibited by every single recipient of the award. We owe them a debt we can never repay. Redesignating U.S. Route 20 as the ``National Medal of Honor Highway'' would honor each State's current and future Medal of Honor recipients and recipients from any State who travel on the highway. Legislatures and Governors in all 12 States along U.S. Route 20 have designated their State ``Medal of Honor'' highways covering 100 percent of the 3,365 miles across America. The 12 States along U.S. Highway 20 account for about 62 percent of all Medal of Honor recipients since the Civil War. The legislation is supported by The American Legion, the Legion of Valor, Military Order of the Purple Heart, Vietnam Veterans of America, and the Medal of Honor Historical Society of the United States, and other organizations. It is my sincere hope that the millions of Americans who travel the highway each year from Bend, Oregon; to Chicago, Illinois; to Erie, Pennsylvania; and to Boston, Massachusetts, will take a moment to reflect on the extraordinary sacrifice, courage, and devotion exhibited by every single Medal of Honor recipient. Designating this highway is just one way we can cement their legacy in American history. I thank Senator Wyden for partnering and advocating for this bill in the Senate. Mr. Speaker, I urge my colleagues to support this bill in honoring all of our Nation's brave servicemembers who have received the Medal of Honor.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Mr. Speaker, I rise to recognize the outstanding care and emergency response from Independence Health System Butler Memorial Hospital and Allegheny Health Network, Allegheny General Hospital following the July 13 shooting at former President Trump's campaign rally in Butler, Pennsylvania. These tragedies reveal the enduring strength within our communities and the caregivers who are always there when we need them. The emergency response from our local hospitals included emergency medical service providers, trauma specialists, emergency management leaders, nurses and clinical staff, and countless others who worked together to care for and support the victims at the scene and at their respective facilities. I thank the medical teams and leaders at Independence Health System Butler Memorial Hospital and Allegheny Health Network, Allegheny General Hospital for their care for the victims and for their unwavering commitment to their communities.

Mr. KELLY of Pennsylvania

Mr. KELLY of Pennsylvania. Madam Speaker, at this point, it is when you reach a certain age it is never a goodbye, it is just until we meet again, and that is truly the case here with Billy. This was truly a great night talking about a great man who was a great friend. With that, that will end for tonight, but it will never ever end the memories we have of Bill Pascrell. God bless. Madam Speaker, I yield back the balance of my time.

Mr. KELLY of Pennsylvania. Madam Speaker, I thank the gentlewoman for her remarks. We have some time remaining, but there is nobody closer to Billy than Mr. Neal. Madam Speaker, I yield to the gentleman from Massachusetts (Mr. Neal).

Mr. KELLY of Pennsylvania. Madam Speaker, I yield to the gentlewoman from Illinois (Ms. Schakowsky).

Mr. KELLY of Pennsylvania. Madam Speaker, I yield to the gentleman from New York (Mr. Suozzi).

Mr. KELLY of Pennsylvania. Madam Speaker, I yield to the gentleman from Philadelphia, Pennsylvania, (Mr. Boyle).

Mr. KELLY of Pennsylvania. Madam Speaker, I yield to the gentleman from California (Mr. Gomez).

Mr. KELLY of Pennsylvania. I yield to the gentleman from Illinois (Mr. Schneider).

Mr. KELLY of Pennsylvania. I yield to the gentleman from Arizona (Mr. Schweikert).

Mr. KELLY of Pennsylvania. Madam Speaker, just in courtesy, there are so many guys who want to speak, honestly, Richie, we could be here all week and never get enough said. We are not really clocking it the way we should, and I am taking up too much time right now. I want you all to have a chance to talk. I yield to the gentleman from Michigan (Mr. Kildee), a close friend of Mr. Pascrell's.

Mr. KELLY of Pennsylvania. Mr. Davis, you are recognized, sir.

Mr. KELLY of Pennsylvania. Madam Speaker, I now yield to the gentleman from Illinois (Mr. Davis). Mr. Davis, so many people want to talk about Bill, nobody can say enough about him in just 3 minutes. I wish we had a whole day, but we are going to run short of time. Madam Speaker, how much time is remaining, please?

Mr. KELLY of Pennsylvania. Madam Speaker, I yield to the gentleman from Connecticut (Mr. Larson), probably one of Bill's best friends in all of Congress.