David Kustoff

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I appreciate my friend and colleague from Utah organizing our time this afternoon. In Congress, a lot of times the public focuses on the things we don't get done, which is fair. I think it is good to celebrate the things that we can accomplish that are good for the American people. Mr. Speaker, I am very pleased that last year House Republicans worked with President Trump to pass the One Big Beautiful Bill Act, which stopped the largest tax increase that could have happened in American history. There is no doubt that the One Big Beautiful Bill Act is rooted in our Nation's founding principles, and that is limiting Washington's reach into the lives and also the paychecks of Americans, which gives people the freedom to shape their own future, quite frankly, allowing people to keep more of their hard-earned money in their own pockets. As a member of the Ways and Means Committee, I was proud to help secure lasting tax relief and certainty for individuals and for small businesses. During this August district work period, I was back on the road in west Tennessee, talking and meeting with farmers, manufacturers, small business owners, and people. Time and again, I heard how heavily their decisions depend on a tax code that they can count on and also depend upon. For a family farm, the tax code affects plans for the next season. On Main Street, the tax code affects the next payroll. Workers' livelihoods depend on decisions that cannot wait for the next vote in Congress. Mr. Speaker, from no tax on tips to no tax on overtime to a doubling of the standard deduction to lowering tax brackets for everybody at all income levels, the One Big Beautiful Bill Act is a benefit to working Americans across the board. One of the most important provisions in the One Big Beautiful Bill Act--and there are a lot--for small businesses was something known as section 199A. It allows eligible small businesses to deduct up to 20 percent of their qualified business income. Now, for a small business, permanence is paramount. Farmers and local employers can now plan ahead rather than wait for the next congressional deadline. For everybody who voted ``no'' on the One Big Beautiful Bill Act, I will tell them that my Republican colleagues and I worked with President Trump to make section 199 permanent, which delivered substantial relief for small businesses as well as American farmers. I also worked to strengthen the employer-provided childcare credit under something known as section 45F. Before we passed the One Big Beautiful Bill Act, I introduced the Child Care for American Families Act to make this credit more useful for employers, especially for small businesses. Language from this bill was included in the final law. For most employers, the law increased the credit from 25 percent to 40 percent of qualified childcare credit expenditures and raised the annual cap from $150,000 to $500,000. Eligible small businesses can now claim a 50 percent credit with an annual cap of $600,000. Employers can now partner with outside organizations or other businesses to provide childcare. That is so important because when childcare is reliable, parents can stay in the workforce and employers can retain valued employees. The One Big Beautiful Bill Act was a victory for families, for Main Street, and for manufacturers. I am proud of what House Republicans and President Trump were able to accomplish. We should all pledge to fight for lower taxes and limited government so small businesses can create jobs and people can keep more of what they earn. I am proud of this. We showed that Congress can work with the American people and accomplish a lot under the One Big Beautiful Bill Act. I again thank my colleague from Utah for organizing this Special Order hour today.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to welcome Pastor Carlton Gerrell of Tennessee Valley Community Church in Paris, Tennessee, as our guest chaplain. Pastor Gerrell has dedicated his life to ministry in the church and through public service. Mr. Speaker, under Pastor Gerrell's leadership, TVCC, the Tennessee Valley Community Church, has become one of the largest congregations in rural West Tennessee. Pastor Gerrell also served on the Paris City Commission from 2010 to 2022. During that time, he spent 8 years as mayor, working to strengthen the city that he calls home. He and his wife, Dr. Norma Gerrell, have built a life in Paris and are the proud parents of two sons, Trey and Scott. Mr. Speaker, I am grateful for Pastor Gerrell's service to the ministry and to the community in Henry County. I thank him for offering the opening prayer before the people's House.

Mr. KUSTOFF

Mr. KUSTOFF. Madam Speaker, I rise today to honor the life of Martha Sundquist. Martha passed away on March 11 of this year, and she served as First Lady of Tennessee from 1995 to 2003, alongside Governor Don Sundquist, a former Member of the House of Representatives. She used her position to bring people across Tennessee closer together. Though she was born in Illinois, Martha planted her roots in Tennessee. She often said that she got to Tennessee as quickly as she could, and over time, she and her family lived in each of Tennessee's three grand divisions. Martha's favorite saying was to ``bloom where you are planted,'' and she carried that with her wherever life took her. As the First Lady of Tennessee, Martha brought a steady, approachable presence and authority to the job. She was deeply involved in communities across the State of Tennessee. She spent time in schools with parents, teachers, and families, making sure that people felt seen, and leaving a lasting impression. In addition, Martha Sundquist placed a strong emphasis on the next generation. She brought to Tennessee the Easter egg roll at the Governor's residence, which became one of her most meaningful traditions. It expanded to welcome underserved kindergartners for a morning of games, lunch, and visits from beloved characters that made the day truly feel special. Care for Tennessee's natural beauty was also central to Martha's mission as the First Lady. Martha supported efforts to plant wildflowers along the State's highways and helped to promote products grown and made in the State of Tennessee. Martha's legacy in this area lives on in the State forest in Cocke County that bears her name. Martha also understood the importance of preserving the Governor's residence and its history. Martha worked to maintain the Governor's residence, while ensuring that it remained a place where Tennesseans and visitors felt welcomed each and every day. Even before Martha's time as First Lady, her commitment to service was clear. It was a real honor. In the late 1980s, she was appointed by President Ronald Reagan to the Board of Governors of the United Service Organizations, helping to support members of our military and their families. That role was really important to Martha. Madam Speaker, I have to tell you that for all who knew her, throughout her life, Martha led with grace. She met people with warmth in every single interaction. I will say that Martha, for those who knew her, was never one to seek the spotlight. Those close to her would say that she and Governor Sundquist had an understanding that she would be the First Lady 24/7, but she would also focus on her family and her friends at the same time, and all the things that she loved, including time in her garden and on the golf course. While I was working on these remarks, I talked to her longtime friend, Wendell Moore. Wendell served Tennessee as the principal deputy and chief of staff to Governor Sundquist. This is what Wendell had to say about Martha Sundquist: ``Martha touched countless lives in various ways, and always in a kind and thoughtful way. Her humility was ever present, as she never put herself first but, rather, served others. Her selfless concern, love, and kindness for others should be a model for all of us to follow.'' Madam Speaker, Roberta and I are saddened by the loss of Martha Sundquist. I believe Martha will always be remembered not only as a strong advocate for her State and its people but also for the example that she set in public life. Martha Sundquist was completely devoted to her husband, Don, and her entire family. Today and always, our thoughts are with her children, Andrea, Tania, and Deke.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank the gentleman from Utah for yielding. Mr. Speaker, today I rise to honor the life of a really good friend, Steve Stamson, who was a devoted public servant and a veteran whose record left a lasting mark on Shelby County in west Tennessee. Steve passed away just a few weeks ago on March 11 surrounded by his family in Florida. Steve Stamson was born in Memphis, Tennessee, and he lived a life grounded in faith and commitment to others. Steve served in the United States Marine Corps during Vietnam. He was a rifleman. Steve's time in uniform shaped his character in lasting ways and informed how he approached the rest of his life. I do want to note that during his military service, Steve received the Meritorious Mast, recognizing performance and leadership that went above and beyond. This distinction reflected the character and the standard that he held himself to each and every day. When he came home, Steve continued to serve his community. He worked for International Harvester before starting a long and distinguished career in Shelby County government. He served in the Shelby County Court Clerk's Office. He served in the Juvenile Court Clerk's Office and in the General Sessions Court Clerk's Office. In 2002, the people of Shelby County elected him to be the juvenile court clerk, to which he was reelected in 2006, and he served until 2010. I think about Steve's time in public service, and if you had a dictionary, Mr. Speaker, and looked up the term ``public servant,'' there would be a photo of Steve Stamson right there in the dictionary. He went and did whatever he could for anybody, and it didn't matter who they were or what side of town they lived on. I will note that Steve's career in public service did not end after his time as juvenile court clerk. Following his retirement, if you will, Mr. Speaker, Steve was appointed as an election commissioner for Shelby County, and he served as chairman of the Shelby County Election Commission. On all sides of the aisle, Steve was widely respected for his dedication to election integrity and the responsibility that comes with the right to vote. Steve also gave his time to civic and community organizations, including the Boy Scouts of America, the Scottish Rites, and the Al Chymia Shriners. He was active in his political life in the local and State Republican Party. I want to note that Steve took on roles that carried significant responsibility, and he always led with a steady hand. I think about Steve, that he made time for others and was always willing to step up when it was needed. This morning, I talked to our mutual friend, Joy Touliatos. Joy Touliatos succeeded Steve as the juvenile court clerk of Shelby County. She was a longtime friend of Steve and his wife, Debbie, who was also a longtime public servant in Shelby County. When I asked Joy her thoughts about Steve, I wrote them down word for word. She said: ``If you knew Steve, you knew his door was always open; his handshake was sincere; and his word actually meant something.'' Beyond his work, Steve was absolutely devoted to his family. I have a photo of Steve and his wife, Debbie. They shared 45 years of marriage, and Debbie was his equal partner and his best friend. Steve was a proud father to Chris and to Clay, and I know he was a proud grandfather to Keelie and to Hunter. Mr. Speaker, I do want to say that Roberta and I are deeply saddened by Steve's passing, but we are thinking about Debbie. We remember all the good times, how full of life and how much Steve gave to everybody he cared about and to the entire Memphis and Shelby County community. Steve's warmth and his generosity will be greatly missed.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, tonight I rise to honor Derrick Bonham of the Weakley County, Tennessee, Sheriff's Office, who was tragically killed in the line of duty. On January 30, just after 3 a.m., Deputy Bonham responded to a shots- fired call in Martin, Tennessee. This is nothing new. Derrick Bonham had always answered these calls without hesitation and whenever he was needed. When Deputy Bonham arrived on the scene to assess the situation, he was violently ambushed and fatally wounded. Indeed, Derrick Bonham's death has been felt across Weakley County and across West Tennessee, in fact, the entire State of Tennessee. In the days that followed, thousands lined the streets in a sea of blue to honor his sacrifice. Law enforcement officers from across the region stood alongside families and neighbors in West Tennessee to show their respect and support for a brave man and a brave family. That tribute reflected the trust that Derrick Bonham earned and also the impact that he had among his law enforcement comrades. After the shooting, Mr. Speaker, I spoke with Weakley County Sheriff, Terry McDade. Sheriff McDade told me Deputy Bonham--and I am going to read this exactly the way he told me: ``Deputy Bonham was the guy that all sheriffs want to hire. He was a good, even-keeled law enforcement officer who lived his life in a Godly way.'' Mr. Speaker, Derrick Bonham lived a life defined by devotion to service. He took pride in his work and in what it meant to wear that uniform. We all know that law enforcement in our Nation is a dangerous profession. Every time an officer reports for duty, they put their lives on the line for all of us. We are deeply grateful for the men and women in law enforcement who put that uniform on each and every day to serve their neighbors, often without recognition. Deputy Bonham was a loving husband to his wife, Nicole; and a devoted father to three children: Harper, Hayden, and Hudson. He was an Army veteran who served our Nation and later became a deputy who served his country and his neighbors. Indeed, Derrick Bonham understood that public service is a calling, one that demands courage and a willingness to put others first. Roberta and I continue to keep the Bonham family and the Weakley County Sheriff's Office in our prayers. Deputy Derrick Bonham's legacy will live on through the lives that he touched, the men and women with whom he worked, and the example that he set for the Weakley County community. Mr. Speaker, I yield back the balance of my time.

Mr. KUSTOFF. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on the topic of this Special Order.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank our Ways and Means chairman, Jason Smith, not only for his strong leadership but for his support on this important legislation. Mr. Speaker, every year, more and more Americans are having their identity stolen. It is a sad fact. However, actors are becoming more sophisticated. They are using new technology to gain access to sensitive information. Just last year, there were over 3,000 separate data breaches that were reported, including many leaks involving stolen Social Security numbers. Currently, when somebody has their identity stolen, they have got to navigate a baffling process at the Social Security Administration. The Ways and Means Committee has heard from victims who describe the process of regaining their identities as a bureaucratic nightmare. It is complex. It is lengthy, and it is frustrating. Sometimes they report being passed from representative to representative and from department to department. Sometimes they even get conflicting advice from people within the Social Security Administration. As identity theft becomes more commonplace, the system at the Social Security Administration needs to be streamlined to work better for the victims. The Improving Social Security's Service to Victims of Identity Theft Act addresses this problem head-on. Specifically, this bill will establish a single point of contact at the Social Security Administration for Americans who have had their Social Security numbers lost or stolen. Mr. Speaker, think of it as a one-stop shop for those trying to protect themselves from identity theft. Having a single point of reference, one point of contact, at the Social Security Administration will simplify the process, making it easier and faster for victims to get relief. This piece of legislation was passed favorably out of the Ways and Means Committee with a strong bipartisan vote. Mr. Speaker, now it is time to act in a bipartisan manner to support Americans whose Social Security numbers fall into the wrong hands.

Mr. KUSTOFF

Mr. KUSTOFF. Madam Speaker, I rise today to honor a good friend, James Moore, Sr., who passed away on May 15 of this year. He lived his life in Shelby County, Tennessee. By the way, for the purpose of these remarks, everybody at home just knew him as Jimmy. Jimmy loved his family, golf, public service, and the car leasing business, probably in that order. A longtime owner of Jimmy Moore Leasing, Jimmy never met a customer nor a person with whom he could probably not connect to in some way, shape, or form, probably the same way he connected to people on the golf course. Jimmy really shined as a public servant. In public service, Jimmy was elected numerous times as a respected member of the Memphis City Council and then a number of times as the circuit court clerk in Shelby County. Jimmy was a true public servant in every sense of the word. Jimmy was the type of guy who when you were frustrated that city hall wasn't doing enough about the trash being collected, you called Jimmy, Madam Speaker, and he got the trash picked up, usually the same day. Jimmy was the type of guy that when the traffic lights weren't working, Madam Speaker, you called him, and he would get it taken care of right away the same day. It may not have been his department or his agency, Madam Speaker, but Jimmy was the guy that you called when you needed your driver's license or marriage license or business license expedited. Jimmy would get to the right people who would get back to you and get it taken care of usually the same day. As the circuit court clerk, he managed the case filings, the employees, the litigants, and the judges, and he kept all the trains on the track. Here are two important things about Jimmy: He truly loved people, and he truly loved helping people. I talked to my friends, Steve Stamson, who was the juvenile court clerk of Shelby County, and also Joy Touliatos, who followed Steve as the juvenile court clerk of Shelby County. This is what Joy told me about Jimmy and her relationship with him. Joy and the others told me: If Jimmy was your friend, he was your friend for life. If Jimmy walked into the room, people knew that he had your back. Jimmy dedicated his life to making sure that he left Shelby County a better place to live and to raise a family. Jimmy will be remembered not only for his leadership to our community but also as a devoted husband, a loving father and grandfather, and a loyal friend. To Jimmy's beloved wife, Barbara; and his beloved children, Linda, Jimmy Jr., Wendy, and Tim; Roberta and I mourn with you, but we also have so many fond memories of your husband and your father. Jimmy's loss is a true loss to our community. There is no doubt that Jimmy Moore is greatly missed.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I congratulate the leadership of Chairman Jason Smith in getting this bill to the floor. Mr. Speaker, I rise today to speak in favor of President Trump's One Big Beautiful Bill Act. Here are the facts, Mr. Speaker: If Congress fails to pass this bill, taxpayers across the Nation will get a big tax increase. In Tennessee's Eighth Congressional District, the average household would face a 26 percent tax hike. This would be catastrophic for families, for farms, and for small businesses across the Nation. This bill not only stops this massive tax hike, but it will reduce taxes for Americans nationwide and turbocharge our economy. When Americans voted last November, they voted for these policies put forth by President Trump and House Republicans. Now is the time for us to do this job and pass the One Big Beautiful Bill Act. Too much is at stake.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to honor the life and legacy of Frederick W. Smith, who left us this past Saturday, June 21, 2025, at the age of 80. Mr. Speaker, if I were to stand and speak at this podium all day, I would barely be able to scratch the surface of Fred Smith's extraordinary life, his influence on the country and the world, and his profound impact on the city of Memphis. To many people, Fred Smith will likely be remembered as a titan of industry and the founder of FedEx. To my constituents, he will be remembered as a champion for the city of Memphis. Personally, I will remember Fred Smith as a man who loved his country and devoted his life to the American Dream. Born in Marks, Mississippi, and raised in Memphis, he was very proud of his country. Fred Smith was a true patriot, serving honorably as a captain in the United States Marine Corps in Vietnam. After that service, he returned home with a bold idea: a company that could deliver packages overnight around the world. Fred Smith turned that idea into a global enterprise, revolutionizing international supply chains, transforming how businesses operate, and changing how people connect. Fred Smith not only directed and dominated the modern logistics industry; he created it. For more than 50 years after the conception of FedEx, he continued to lead it. Today, FedEx operates in over 220 countries, but its heart and headquarters remain in Memphis, Tennessee. Through FedEx, Fred Smith turned Memphis into a global logistics hub, driving economic growth across the region while employing tens of thousands of Tennesseans. Today, the FedEx World Hub at Memphis International Airport is one of the busiest and largest cargo airports in the world. FedEx is the largest Fortune 500 company in the State of Tennessee. Fred Smith's commitment to Memphis went far beyond business. In fact, upon Fred's passing on Saturday, former Memphis Mayor Jim Strickland said: ``Fred Smith was the most significant Memphian in history.'' Indeed, he gave Memphians a fair shot at their American Dream, and his philanthropic work helped support countless organizations. Thanks to Fred Smith, Memphis acquired the NBA's Grizzlies in 2001 when he committed to purchasing the naming rights for the future home of the basketball team, the FedExForum. Just 2 years ago, when The University of Memphis was ambitiously pursuing stadium upgrades for the football team, Fred Smith and his family committed $50 million to help the school achieve its financial goals. Fred and Diane Smith and the Smith family have donated to so many worthwhile causes in the Memphis area, including the world-class Memphis Zoo. Memphians can also thank Fred Smith for saving the FedEx St. Jude golf tournament when it lost its previous title sponsor. Yesterday, when discussing the life of Fred Smith, I talked with my good friend, Chris Richards. She was the general counsel at FedEx and a close adviser to Fred Smith. A little over 25 years ago, Fred came to Chris with an idea that he told her that she would not like. He wanted FedEx to be involved in a major motion picture in which the plot involved crashing a FedEx plane. Fred thought that the script for ``Cast Away'' was a great read and could be a good movie that could benefit the company. As FedEx's lead attorney, Chris told Fred that there had never been an airline that willingly participated in a movie where they gave permission to crash their plane. Chris advised against all of it. Yet, Fred wanted to think outside the box, and he signed off on the idea. He was really impressed with the production staff and the movie's star, Tom Hanks. That would be important years later because, at the request of former Senator Bob Dole, Fred became involved in the creation and fundraising of the World War II Memorial to honor and remember our Nation's Greatest Generation. Fred would become a major factor in getting that memorial constructed. It would cost a lot of money to raise and build such a monument. As a result of that movie, Fred turned to his friend Tom Hanks for his help in public service to help raise funds for the memorial. Indeed, that movie ended up being good for FedEx and, in turn, good for the World War II Memorial and our Nation. With his passing, we honor and celebrate a lifetime of inspiring service and leadership. We celebrate a marine, a Memphian, and a really good man. Roberta and I mourn with Diane and the entire Smith family. Our Nation lost an innovator, a job creator, a trailblazer, and a leader. We are all better off for the remarkable life that he led.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to speak in favor of the One Big Beautiful Bill Act. My colleagues and I on the House Ways and Means Committee on the Republican side have been preparing for this moment for 2 years. Mr. Speaker, we have traveled across the country and conducted field hearings, meeting and hearing from individuals, manufacturers, farmers, and small business owners. The message that we got from them was clear: Make permanent all those successful provisions from the Tax Cuts and Jobs Act of 2017. There is no doubt that when we passed the Tax Cuts and Jobs Act of 2017, we ushered in a red-hot economy that created jobs and opportunities for all Americans. It is essential that the House of Representatives pass this bill today to cement a progrowth tax code and usher our Nation into a new era of prosperity for all. The American people in November voted overwhelmingly for this, and now it is our time to deliver.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to honor a lifelong Tennessean and a good friend of mine, Jim Ayers, who recently passed away on April 1. Throughout his life, Jim Ayers wore many hats: a loving husband and father, a successful businessman, and a generous philanthropist. Originally from rural Decatur County, which is just outside of my district, Jim's father was a lumberman and a farmer. His mother ran a fabric shop and managed duplexes. They were a family of very modest means. From an early age, Jim and his siblings learned the value of hard work. At the age of 8, Jim decided that he was an entrepreneur. He shined shoes for 10 cents a pair and drove a tractor on the family farm. In 1961, Jim began college at Memphis State University, which is now the University of Memphis. It was there that he got married and started a family. In the years after graduation, Jim started working in finance and accounting at a nursing home company in Memphis called Care Inns. He quickly rose through the ranks and was eventually named as president. After selling the company, Jim started a nursing home in Parsons, Tennessee. American Health Centers grew from 40 nursing homes across the Volunteer State. By the mid-1990s, Jim decided to sell the nursing home business to focus on his new growing interest: community banking. Jim partnered with his friend to buy the Farmers State Bank in Scotts Hill, Tennessee, and eventually would go on to acquire First National Bank in Lexington. It was there that FirstBank was born. Serving as chief executive officer and before becoming executive chairman of the board, he took the bank public on the New York Stock Exchange in 2016. Today, FirstBank is known across the State of Tennessee as a good bank, a good employer, and a good community partner. However, it is Jim's work outside of the office for which he will truly be remembered. Jim was a man of deep faith. He firmly believed that, as the Scriptures state: ``To whom much is given, much is expected.'' It was in that spirit that Jim started the Ayers Foundation with the mission of giving back to Tennessee, especially to our children. For over 25 years, the Ayers Scholars Program has supported more than 20,000 students in rural Tennessee. To help children, the Ayers Foundation has a footprint in 33 high schools across 21 of Tennessee's rural counties. Mr. Speaker, Jim spent much of his life making sure that every child, no matter his or her financial status, should have the opportunity to receive a good education and build a good life. In addition to the scholarship program, Jim established the Ayers Institute at the Vanderbilt-Ingram Cancer Center, the Jim Ayers Medical Tower at Vanderbilt University Medical Center, the Ayers Children's Hospital in Jackson, and the Ayers Institute for Teacher Learning & Innovation at Lipscomb University, among other entities. I recently spoke with Jim's good friend, former Tennessee Highway Patrol Lieutenant Joey Hargrove, who traveled all across the State with Jim for about 30 years. Joey remembers the one thing that remained constant through the years: Jim never wanted any recognition or acknowledgement for any of his good deeds. Joey told me that he learned a lot about being a good man from Jim Ayers. Whether it be a scholarship or getting treatment at a medical center, Jim never wanted you to know that it was he who made it happen. The last time I sat down with Jim and his wife, Janet, who he loved and adored, was several months ago. Jim may have known that he was sick, but he didn't want that to be the topic of conversation. He wanted to focus on the future and what could be done for the community. It was never about Jim. He did everything out of the goodness of his heart and the genuine love for others. In the years to come, Jim's legacy and that of Janet will live on in the children he gifted an education to, the patients he helped to receive care, and the families who will never know his impact. Roberta and I continue to think about Janet; his son, Jon; and all the family and wish them the best during these challenging times. Jim Ayers will be remembered for a long time in Tennessee for all of the good that he did for so many people.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank Chairman Jason Smith for his leadership on this issue and this important piece of legislation, as well as the leadership of Representatives Malliotakis and Sewell. Mr. Speaker, over the last several years, the number of government checks stolen from the mail has increased dramatically. If I could, I will share just a few statistics: Between 2019 and 2022, there was an 87 percent increase in theft from mailboxes, according to the U.S. Postal Inspection Service. According to the Financial Crimes Enforcement Network, FinCEN, reports of check fraud doubled from 2021 to 2022. FinCEN's most recent report on check fraud found that between February and August of 2023, the bureau received over 15,000 individual reports about mail-theft-related check fraud. Now, this has been a problem in my district in west Tennessee, and we have heard it has been a problem throughout the country. It is well past time that we get mail theft in the United States under control. That does start with giving Federal law enforcement officers the tools and the resources that they need to detect, investigate, and prosecute those behind these thefts. We also have to ensure that victims of mail theft are taken care of and that they can access timely relief. That is why this bill, H.R. 1155, the Recovery of Stolen Checks Act, is so important. Right now, it can take months and months for the IRS to issue a replacement for a stolen refund check. That is a long time. Due to the frequency of mail theft that is happening right now across this great Nation, many taxpayers are having their replacement checks stolen, as well. This is truly not acceptable. These outdated IRS regulations are partially to blame. The IRS' current process really makes no sense. It exacerbates check fraud. It creates more bureaucratic hurdles for U.S. taxpayers and ultimately makes it more difficult for Americans to access their hard- earned dollars. For many American families, a delay in getting their tax refund has the potential to cause serious financial strain. This bill, the Recovery of Stolen Checks Act, will give victims of mail theft the option to receive their replacement payment through direct deposit instead of having to risk mailing another check. This is a simple fix, Mr. Speaker, and it will help expedite relief to affected taxpayers, keep government checks out of the hands of criminals, and ultimately make our government more efficient. Mr. Speaker, I urge all of our colleagues to support this bipartisan, commonsense piece of legislation which passed out of the Ways and Means Committee unanimously by a vote of 41-0.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank Ways and Means Committee Chairman Jason Smith for his leadership and also his support on this legislation, and I thank our colleague, Judy Chu, for joining me in introducing what I think is an important piece of legislation. This bill, the Filing Relief for Natural Disasters Act, H.R. 517, is a bipartisan bill and a commonsense bill. It will provide relief to Americans who have been impacted by natural disasters and emergencies. Just about every Member of this body at some point has seen their State, their district, or their constituents impacted by a natural disaster or an emergency. Mr. Speaker, just last month, Obion County, which is in my district in Tennessee, was devastated by severe flooding following a levee failure. The disaster displaced hundreds of my constituents and left the town of Rives in Obion County basically underwater. After the initial flooding, I visited Rives with our Governor of Tennessee, Bill Lee, to survey the damage and to meet with local officials and residents. For the Rives community, recovering and rebuilding is not going to be easy and is not going to happen overnight. I am sure that my colleagues who have toured disaster areas in their own districts know exactly what I mean. For communities that have been impacted by disasters, it is critical that they have timely access to the support they need to begin the recovery process and get their lives back on track. This also, Mr. Speaker, includes regulatory relief. Filing season can be long, and it can be burdensome for many taxpayers and for small businesses. This is obviously no secret. Under current law, the U.S. Department of the Treasury can postpone tax filing deadlines for taxpayers who have been affected by federally declared disasters, but right now, Treasury does not have the authority to provide relief for State-level declarations. State-level declarations are normally issued immediately or almost immediately after a disaster. Federal declarations, on the other hand, can take weeks or even months before being issued. You have disparate treatment between Federal- and State-level declarations under the current law, and that can delay relief and create significant confusion for impacted taxpayers. This bill makes two straightforward reforms to the Internal Revenue Code that will address this flaw in the tax code and ensure that disaster victims are able to receive more timely relief. Number one, it will authorize the Secretary of the Treasury, in consultation with FEMA, to extend filing relief to taxpayers as soon as the Governor of the State declares a disaster or a state of emergency. Number two, Mr. Speaker, it will expand the current mandatory filing extension following a Federal declaration from 60 days to 120 days. Disaster victims should be focused on rebuilding, recovering, and caring for their loved ones. What they should not have to be focused on is complying with bureaucratic red tape at the IRS. For these reasons, Mr. Speaker, I urge all of my colleagues to support the Filing Relief for Natural Disasters Act, a bipartisan, pro- taxpayer piece of legislation that was passed out of the Ways and Means Committee unanimously by a vote of 42-0.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to recognize a true icon in Tennessee basketball, Coach Bubba Luckett of Christian Brothers High School in Memphis. For over 40 years, Bubba Luckett has been more than a coach. He has been a mentor, a role model, and a steadfast leader both on and off the court. This will be Bubba Luckett's final year coaching high school basketball. Bubba became the heart and soul of CBHS basketball as a player, shattering records along the way. By the time he graduated in 1979, Bubba Luckett had scored almost 1,700 points, holding the record of all-time leading scorer at CBHS for over 40 years. After high school, Bubba was able to play for an elite college basketball team for 4 years at the University of Memphis under Head Coach Dana Kirk and Assistant Coaches Larry Finch and Lee Fowler. Bubba Luckett's journey came full circle when his own high school coach, Charlie Leonard, invited him to return to CBHS as an assistant basketball coach in the mid-1980s. Several years later, in 1990, Bubba took over as the head coach. Over the course of 30-plus years as a varsity high school coach, Bubba Luckett has amassed impressive records and stats. Here are just a few: Over 700 career victories, 10 regional titles, 5 State championship appearances, and 2 State championship titles. Indeed, Bubba Luckett has dedicated four decades of his life shaping young men into champions, on the court, in the classroom, and also in life. Mr. Speaker, Reese McMullen is a former standout player at CBHS who was coached by Bubba Luckett. Reese is a true scholar and a gifted athlete, going on to play basketball at the University of Pennsylvania. More importantly, Reese appreciates the coaching at CBHS that prepared him to play college basketball. Reese told me that Coach Luckett cared so much about all the players that Bubba Luckett emphasized to his young men: Character, academics, and basketball, in that order. Reese told me, and I wrote this down: ``Coach cared about my development beyond basketball. He would also post our grades in the locker room to demonstrate the importance of grades. Coach cared about all aspects of our lives and that it is important to lead by example.'' Mr. Speaker, I also talked with Brother David Poos, the president of CBHS. Brother David told me: Integrity is a hallmark of Bubba Luckett. He is a good role model for the players and students. Bubba is a ``Brothers' Boy'' through and through. There is no doubt that Coach Luckett's impact at CBHS extends far beyond wins and losses. He has coached almost 50 young men over the years who would go on to play college basketball. As he steps away from the sidelines, Bubba leaves behind not only a successful program, but a family, a brotherhood, and a tradition that will endure for generations. His lasting impact will be all the young men he nurtured in his program. Now, while he may no longer be drawing plays or calling timeouts, one thing is certain: Bubba Luckett's legacy will always be part of Christian Brothers High School. Roberta and I wish Bubba, Amy, and their entire family all the best as they begin this next chapter. I thank him for his years of dedication and for the lives that he has influenced through coaching and teaching. Go Brothers.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to recognize Vance Coleman, who recently retired as the mayor of Medina, Tennessee, after 20 years. In 2004, 20 years ago, Vance was approached to run for mayor by citizens who thought his involvement with the school system and his deep affection for Medina made him a great candidate. Mr. Speaker, Vance Coleman was elected mayor of Medina in 2004, and the population of Medina has grown by four times since he became mayor. Mayor Coleman was instrumental in constructing the new municipal building, updating the city's infrastructure, and prioritizing public safety by expanding the police and fire departments. Under his leadership, the Medina Sports Complex was opened to better serve the needs of athletes and children. Vance Coleman made Medina a great place to live and to raise a family. Vance's integrity and his commitment to family has been the foundation of his service. He and his wife, Kay, have been married for over 40 years. After two decades of dedicated service, Medina is a better place to live, work, and raise a family because of Mayor Coleman. I congratulate Vance on a job well done. Roberta and I wish him the best in his next chapter.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to honor a lifelong west Tennessean, a dedicated public servant, and, frankly, just a good friend, Collierville Mayor Stan Joyner. Stan Joyner, after 25 years of exemplary public service, has decided to retire from public service and pass the torch. Stan Joyner's roots run wide and deep in Shelby County. Born and raised in Collierville, Tennessee, Stan attended and played football at Collierville High School, and still to this day, you can find him in the stands cheering on his alma mater. Stan Joyner was elected as a Collierville alderman in 1999. In 2008, Stan Joyner was elected as the town's mayor. One of Stan Joyner's significant achievements as mayor was establishing a municipal school system for Collierville. Stan led his community through the formation and the development of the Collierville Schools system, the election of the first Collierville school board, and the hiring of a Collierville Schools superintendent. In my opinion, the creation of the Collierville Schools system is one of the primary reasons that Collierville is such a desirable place to live in Tennessee. Without a doubt, Stan has worked diligently to ensure that every child in Collierville has access to an education that prepares them for success. Stan Joyner has also long understood that people choose where to live based on the quality of life that they are going to experience. Now, obviously, this depends on the strength of the local schools, which I just talked about, the vibrancy of the community, and the opportunities for economic growth. Under the mayor's leadership, Collierville has seen a boom in local business development, as well as economic expansion. Stan's deep knowledge of Collierville's past, his commitment to the future, and his ability to listen and advise his colleagues make him a trusted leader. While I was working on these remarks, Mr. Speaker, I called my good friend, Wright Cox, who is also the Chairman of the Collierville school board, about how he would sum up Stan Joyner's tenure in Collierville. This is what Wright Cox told me: Stan led from the front. He always advocated for Collierville. Most importantly, he always fought for the needs of Collierville. In my opinion, Stan filled the job description flawlessly as mayor of Collierville. I think Wright Cox summed it up perfectly. Beyond his work in the public sphere, Mayor Joyner is a man of deep faith and personal integrity. His strong spirit has guided him as a Sunday school teacher in his community. Stan's dedication to his family is equally strong. He and his wife, Linda, have been married for over 48 years. Together, they have three children and are the grandparents of eight grandchildren. As he steps down after a distinguished public service career on December 18, in about 2 weeks, Collierville is certainly a better place to live because of Stan Joyner's service. Roberta and I congratulate Stan and Linda on a job well done. We all wish them the very best in the next chapter of their lives.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today in strong support of H.R. 9495, the bill titled the Stop Terror-Financing and Tax Penalties on American Hostages Act. I am proud that it is a bipartisan bill. In my opinion, it will make much needed improvements to our tax code. I also thank my colleagues, Representatives Claudia Tenney from New York, Brad Schneider from Illinois, and Dina Titus from Nevada, for joining me in introducing this legislation. I thank Chairman Jason Smith for his strong support and leadership with this bill. Mr. Speaker, today, right now, there are American citizens being held captive by terrorist groups and foreign adversaries. Under our current law, Americans who have been detained illegally abroad may be subject to certain tax penalties and IRS fees. It is our responsibility to bring these Americans home and, frankly, to fix this unacceptable flaw in the Federal tax code. The last thing that Americans should have to deal with is more government red tape and bureaucracy. H.R. 9495 also works to prevent tax abuse in our tax code. Since the horrific attack on Israel by Hamas, the Ways and Means Committee has investigated terror groups and bad actors that threaten the U.S. and our allies. One finding, Mr. Speaker, which should enrage all of us, is that there are tax-exempt nonprofits operating in the United States despite being suspected of providing support to terrorist groups such as Hamas. More recently, and I am using this term in quotes, a ``journalist'' working for a publication called ``The Palestine Chronicle,'' which is part of a 501(c)(3) tax-exempt organization based in the U.S., was discovered holding Israeli hostages in his Gaza home. This is unacceptable. The financing of terrorism and extremism should not have preferential treatment under the U.S. tax code. I think this should be a no-brainer. This legislation would revoke the tax-exempt status of any organization found to have provided--and here are the key words-- material support or resources to a designated terrorist group within the past 3 years. I do want to note that this part of the bill was originally considered on this floor on April 15 of this year under H.R. 6408. The language in H.R. 6408 affecting these tax-exempt groups is the same language in the legislation that we are considering today. It did pass by a vote of 382 in favor to 11 against, which I think in the current political atmosphere is pretty remarkable. I also appreciate that there are a number of people who are speaking against this bill today who voted in favor of the former bill, H.R. 6408, on April 15 of this year. Obviously, a vote of 382 in favor and 11 against shows the resounding support of this body. If there are any due process concerns, which we have been hearing about this morning, they existed in that bill on April 15, yet there were only 11 people who voted ``no.'' I was glad to see this commonsense legislation unanimously pass out of the Ways and Means Committee. Chairman Smith, in his remarks, termed it as commonsense, and that is exactly what it is. Mr. Speaker, for all of these reasons, I strongly urge my colleagues to support this important piece of legislation today.

Mr. KUSTOFF

Mr. KUSTOFF. Madam Speaker, I rise today to mark the 1-year anniversary of Hamas's vicious and horrific attack on Israel. As we all know, in the early morning of October 7, Hamas invaded and brutally attacked Israel and her people, murdering over 1,200 innocent men, women, and children, including 35 Americans. These terrorists violently took hostages, including Americans. In the weeks after the attacks, I watched a 47-minute video taken on October 7. I watched it along with other Members of Congress. All of us who saw the images and heard the words and the language of that day were horrified. The savagery, the barbarism, the violence, and the pure hatred against Israel and the Jewish people is indescribable on that video, but yet we all know what happened. Indeed, the world changed forever on that day. Now, here we are 1 year later, and Hamas still has innocent hostages captive and we continue to see a rise in anti-Semitism across the globe and in our own Nation. I am honored to serve as chairman of something called the House- Knesset Parliamentary Friendship Group. I am also proud that this group is bipartisan. In July, I traveled to Israel to meet with Speaker of the Knesset Amir Ohana and also Israeli Prime Minister Benjamin Netanyahu. When I was there, I reiterated that the United States House of Representatives continues to stand with Israel. I told Israeli leadership that our Nation will ensure that Israel will have the resources that it needs to defend itself. I also had the opportunity to visit Kfar Aza, which is a kibbutz in southern Israel, as well as the site of the Tribe of Nova music festival with the Israel Defense Forces. Madam Speaker, I have to tell you it was deeply moving to stand where Hamas invaded and murdered and butchered so many innocent Israelis. When I was there, I met and I talked with family members and heard the real-life stories of those who survived, those who are being held captive, and those who were brutally and viciously mutilated and murdered. Madam Speaker, I have to tell you that I am truly impressed by the resilience of the Israeli people, by their hope, and by their strong morale against the barbarism that tries to stifle the will of Israel. The United States stands unequivocally with our greatest ally in the Middle East, that being Israel. Israel fights an enemy who not only seeks the elimination of Israel, but more broadly, the elimination of Western values like freedom, liberty, and democracy. Prime Minister Netanyahu told us as much when he spoke right here giving a joint address to a joint session of Congress back in July. It is so important that we come together and ensure that Israel has the resources and support that it needs so that they can combat this evil. We also continue to condemn the blatant and brazen forms of anti- Semitism that have arisen here in the United States and certainly around the world. Such hatred can't be tolerated. It can't be tolerated in the Halls of Congress or anywhere else in this country or in the world. It is really a matter of good versus evil and life versus death. Israel and the U.S. are committed to defeating Hamas and ensuring that all the hostages are returned home, but we can't stop there. We have got to work together to wipe terrorism off of the face of the Earth, and we have got to make sure that Israel can live in peace with her neighbors.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to honor and thank Edward ``Ed'' Gardner Haley of Shelby County for his long career of public service to west Tennessee. Now, Mr. Speaker, everyone just knows him as Ed. Ed recently announced that he is going to end his long career in public service. Ed is a west Tennessean through and through. He grew up in north Shelby County, just outside of Millington and graduated from Millington Central High School in 1956. Before starting his career in government, Ed spent 8 years in the United States Air Force, 4 years on Active Duty, and 4 years in the reserves. He then worked for the U.S. Postal Service, and then with DuPont. Now, in his nearly five decades of public service to our community, he has held a lot of titles: city manager for the city of Millington, superintendent for the town of Arlington, representative in the Tennessee General Assembly, and Airman First Class in the United States Air Force. Ed is also the proud husband to his wife, Kay, and a loving father, grandfather, and great-grandfather. Also, a special shout-out to Gracie. In 2014, Ed announced his retirement serving the town of Arlington. That was just a false alarm. Given his long history in Millington, he couldn't refuse Millington Mayor Terry Jones' offer to be the new city manager in Millington. Millington is also home to Ed Haley. Today, he says he is retiring for good. He recently told the Daily Memphian: I am not going to quit working, but I am really retiring. It all started in 1973 when Ed accepted a job with Shelby County government working in safety. He worked under the county's first-ever mayor, Roy Nixon, who took office in 1976. Ed served various roles in Shelby County government for 27 years, when he left to become Arlington's town superintendent. In between all that, Ed served as Millington alderman from 1972 to 1990, and he was then elected to the State House of Representatives. Ed served three terms in the Tennessee General Assembly. In classic Ed fashion, he agreed to stay in Arlington and lead for 3 years, but he ended up staying for 14 years. Then he returned home to Millington on, you guessed it, another 3-year contract. He stayed for 9 more years. Ed has always had an open-door policy, and he wanted to hear from anyone and everyone that had a problem. Ed is a fix-it type of guy. In my opinion, if you looked in the dictionary under public servant, there would be a photo of Ed Haley. Oftentimes, Ed would do whatever he needed to do, whether that was mowing a lawn for somebody or providing a meal to someone in need. Everyone who has ever met or worked with Ed has been touched by how much he truly cares about people and his community. When Ed started this final tour in Millington, he drove around the city taking pictures and putting together a list of 52 projects he thought would improve the community. It took him a few years to complete the projects, but he finished every single one of them. I offer my congratulations to Ed on a job well done, and I thank Kay, as well. On behalf of our community, we thank him for his lifetime of public service. Ed is really a good friend, and he is a good man. Roberta and I wish him the best in his next chapter coming up.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I rise today to pay tribute to a west Tennessee native and a true American patriot, the 73rd Adjutant General of Tennessee, Jackie Daniel ``Dan'' Wood. Major General Dan Wood passed away peacefully at his home in Tennessee on April 12. Dan, as he was known, was born on Maple Street in Lexington, Tennessee. He attended Lexington City School and Lexington High School where he enjoyed playing basketball. In 1961, Dan Wood answered the call to serve our Nation and enlisted in the United States Army. Shortly thereafter, he deployed to Vietnam and bravely answered his call to duty. Upon his return home, Dan enlisted in the Tennessee Army National Guard. He completed Officer Candidate School, the Tennessee Military Academy, and was commissioned as a second lieutenant in 1966. General Wood went on to serve as commander of the 4th Battalion, the 117th Infantry, and the 30th Separate Armored Brigade. In 1995, Dan Wood was named as adjutant general by my friend and former Member of the House of Representatives, the late Governor Don Sundquist. General Wood held this position until his retirement in July 2002. As adjutant general, Dan oversaw numerous deployments of soldiers and airmen overseas, he ushered the National Guard into the 21st century, and he coordinated the Tennessee National Guard's response to the September 11 terrorist attacks. General Dan Wood served in the military for more than 40 years. As a proud fourth-generation citizen of Henderson County and a fifth- generation Tennessean, we mourn a son of Tennessee, but we also celebrate a true American hero. Our thoughts and prayers remain with his wife of 62 years, Janis; his son, Stuart; his daughter, Amy; and three grandchildren. Dan Wood taught us all what it means to serve your country and to dedicate your life to preserving freedom for generations of Americans. We truly miss him.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, I do rise today in support of the Antisemitism Awareness Act. We all know that since Hamas' brutal and barbaric attack on Israel on October 7, 2023, we have seen an absolute explosion of anti-Semitic attacks and violence now, especially on our college and university campuses. There is no doubt that the free exchange of ideas is a crucial pillar of our freedom, but there is also no doubt that the conversations must be grounded in truth and respect for one another. Leadership at institutions of higher learning across our Nation have allowed these anti-Israel protests and anti-Semitic protests to descend into absolute chaos. Ultimately, they have failed to support Jewish students. Such hatred has no place in our society. Mr. Speaker, by clearly defining anti-Semitism, the Antisemitism Awareness Act will help the Department of Education better enforce Federal anti-discrimination laws. This bill will, for the first time, codify protection for Jewish students who are and have been subject to anti-Semitic harassment, intimidation, and violence. It is imperative that all students feel safe on their campuses. As such, I urge this body to pass this critical legislation and do what university leaders will not do and that is condemn these acts of hatred and support Jewish students across the country. I am proud to join my colleague, Mr. Lawler, in supporting this legislation, and I look forward to voting for it today.

Mr. KUSTOFF

Mr. KUSTOFF. Madam Speaker, I rise today with a heavy heart but also with pride, to pay tribute to Greggory Jackson Hughey from Tipton County, Tennessee. Jackson Hughey is a former Covington High School football player who recently lost his 7-year battle with cancer. Jackson had bravely fought neuroblastoma cancer since 2017. That cancer should not define Jackson, but it is certainly part of his story. Jackson was a brave young man. In fact, Jason Hughey, Jackson's father, said that Jackson defined his cancer and defined his life. Jackson never ever discussed his cancer diagnosis unless he was receiving treatment or getting a checkup at St. Jude Children's Hospital in Memphis. Jason and Deanne Hughey are so appreciative of all the care and support they received from the healthcare providers at St. Jude Children's Hospital. Jackson found comfort through his faith. His family said that Jackson did not allow the cancer to control him or bother him because, in their words, he knew where he was going. Jackson is remembered for his passion for all sports, specifically football. It was through football that I first met Jackson a number of years ago. Jackson's love for life and for sports truly shined through, and I think this photo here clearly shows that. Along with his childhood friends, Jackson started H+H Podcast, a weekly show to discuss the latest news and sports and to preview upcoming games. Now whether the topic was football, basketball, baseball, or any other sport, Jackson and his friend, Tanner, covered the bases over their 70 episodes. Jackson was a big fan of the University of Memphis Tigers. One morning just before Christmas, a couple of months ago, Jackson and his father headed to St. Jude Children's Hospital for a transfusion of platelets. When it was clear that they were not going to be ready for the treatment before they needed to leave for the Memphis Tigers basketball game versus Vanderbilt, Jackson told his St. Jude nurse that he had to wait to get his platelets until after the basketball game, and that is what he did. Jackson went to the game and then he returned to the hospital for his transfusion. Jackson simply was not going to allow his sickness to stop him from doing the things that he loved. In the years following his diagnosis, it was moving to see the entire Tipton County community rally in support of him. Even the rival fans started wearing Covington High School colors in honor of Jackson. Jackson taught all of us that life is precious, and he showed us what it is like to be brave and to fight hard. Jackson showed us how to fully embrace life and how to overcome fear. As a testament to his courage and to his life, Jackson was awarded the Commercial Appeal's Courage Award in 2021. Jackson passed away on January 28, just a couple of weeks ago. Yesterday would have been Jackson's 21st birthday. Jackson Hughey is the pride of Covington and Tipton County. Today our prayers go out to Jason and Deanne, as well as Jackson's brother and sister, Jake and Jan Claire, as they mourn their beloved son and brother. Jackson's story and his strength are an inspiration to us all.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, this past Sunday marked 100 days since Hamas, an Iranian-backed terrorist organization, brutally slaughtered, tortured, and kidnapped innocent Israelis. On the morning of October 7, 2023, these barbaric extremists murdered individuals and families in cold blood. They raped women; they beheaded infants; they mutilated bodies; they burned people in their homes; and they abducted men, women, children, and the elderly. These are things that are very hard to say on the floor of the House of Representatives. This is an incredible statement: More Jews were murdered on October 7 than on any other single day since the Holocaust. Today, 136 innocent hostages still remain in Hamas' custody in Gaza. Our hearts ache with the families of the hostages. We will not rest until every single one of their loved ones returns home. We are waiting for the hostages, and we are fighting for them. That is why I am honored and privileged to lead a bipartisan initiative in the House of Representatives to highlight the stories of these innocent hostages. Together, it is my hope that we can bring awareness to those viciously kidnapped by Hamas, and we can clearly say with one voice: Bring them all home. I will begin by sharing the story of Agam Berger. Agam, who is 19 years old, was more than one of 240 innocent Israelis taken captive by Hamas terrorists on October 7. According to family and friends, Agam loves to volunteer with people with special needs and with children who have learning disabilities. Agam and 135 hostages are still being held captive in Gaza, enduring incredible torture and trauma. Agam's father, Shlomi Berger, said that he dreads what his daughter is going through after viewing footage of her wounded and scared along with three other teenage hostages. Hamas should release Agam immediately, along with all of the other remaining hostages. Our country's strong support for Israel must not waver. It is time to bring Agam home. It is time to bring all of the innocent hostages home. Mr. Speaker, I urge my colleagues to join me in this crucial effort to demonstrate our support for the hostages and for their families.

Mr. KUSTOFF

Mr. KUSTOFF. Mr. Speaker, I thank our colleague from Kansas for getting this together this evening to discuss our important issues so the American public can hear from us. Mr. Speaker, I rise today to speak about three progrowth tax policies that are critical for businesses and workers across west Tennessee and across the Nation: bonus depreciation, business interest deductibility, and immediate expensing for research and development costs. These policies help businesses grow, create jobs, and invest in our communities. It is crucial that Congress extend these policies to ensure our tax code remains competitive and encourages economic growth. Mr. Speaker, Republicans passed the Tax Cuts and Jobs Act of 2017, and it led to one of the strongest economies in our Nation's history. One important piece of the Tax Cuts and Jobs Act, known as bonus depreciation, allows businesses to fully and immediately deduct the cost of certain capital investments. If we want businesses to continue investing in their workers and in their future, bonus depreciation must be extended. Domestic investment will also be strengthened by restoring business interest deductibility. Interest deductibility has served as a vital tool for manufacturing and other capital-intensive businesses. Restoring this provision will protect American jobs and keep manufacturing right here at home in the U.S. Mr. Speaker, for decades, America has been the global leader in innovation and the go-to destination for startups and entrepreneurs. It is important that we keep it that way. Allowing U.S. businesses to immediately deduct research and development costs will lead to more innovation, more domestic investment, and more jobs. I have heard from west Tennessee businesses, large, medium, and small, and they are asking Congress to pass these three provisions. Mr. Speaker, I ask all of my colleagues in the House of Representatives to stand with American businesses and workers and extend these critical provisions.