Nathaniel Moran

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Chief Justice James T. ``Jim'' Worthen of the Twelfth Court of Appeals in Tyler, Texas, as he concludes nearly three decades of distinguished judicial service to East Texas and our great state. Chief Justice Worthen is a seventh-generation Texan who grew up in Big Sandy, and he has spent his entire professional life dedicated to serving the region he calls home. He earned both his bachelor's and master's degrees from The University of Texas at Tyler, his law degree from South Texas College of Law, and a Master of Laws degree from the University of Virginia. Before taking the bench, he practiced law in Tyler for nearly two decades, building a strong and respected reputation within the East Texas legal community. Chief Justice Worthen was first elected to the Twelfth Court of Appeals in 1998 and has served as Chief Justice since January 2003. Over his 27 years on the bench, he has provided steady, principled leadership and has earned the deep respect of his colleagues and the broader legal community for his integrity, professionalism, and unwavering commitment to the title of law. His service has extended well beyond the courtroom, including his tenure as Chairman of the Council of Chief Justices and his longstanding involvement in the Texas legal community. Chief Justice Worthen's career represents the very best of public service; a profound respect for the law, a deep sense of responsibility to the office he holds, and an unwavering commitment to the people of East Texas. I am proud to join Chief Justice Worthen's family, friends, colleagues, and fellow East Texans in thanking him for his exceptional service and congratulating him on a well-earned retirement. I thank him for his dedicated service to East Texas and the State of Texas.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Noonday Baptist Church and its pastor, Scott Gorbett, as the congregation celebrates its 150th anniversary of faithful service to the Noonday community. The congregation's roots trace back to 1866, when settlers in the Neches River area organized the Seven League Baptist Church in Christ. In 1876, several members withdrew to form a new congregation at the crossroads of the Seven League area, naming both the community and the church Noonday. On October 10, 1876, the Cherokee Baptist Association formally received Noonday Baptist Church into its membership--the beginning of a legacy that continues to this day. In 1888, the congregation purchased the land on which the church still stands, and the original building was constructed soon after. Since 1912, the church has been remodeled and expanded many times over, reflecting the growth and resilience of a congregation deeply rooted in its community. For a century and a half, Noonday Baptist Church has remained a steadfast presence in the lives of its members and neighbors offering Bible study, worship, and fellowship for children, youth, and adults alike. Under the leadership of Pastor Scott Gorbett, the church continues to embody its founding philosophy: that faith is more than what happens on Sunday mornings, but a part of who its members are, inside and out. Noonday Baptist Church has faithfully shared the gospel, served its community, and welcomed all who walk through its doors for 150 years.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to recognize Heart Gallery East Texas on being named a 2026 Angels in Adoption Honoree by the Congressional Coalition on Adoption Institute, an award accepted on the organization's behalf by its Director, Gillian Sheridan. Heart Gallery East Texas serves children in foster care across 23 counties in Region 4 of East Texas using portrait exhibits and storytelling to connect the roughly 100 children in our region awaiting adoption with families willing to welcome them home. Gillian has led that mission with a personal conviction for it--she has been a voice for children in foster care since her days as a television news anchor, she helped build local ministries to raise awareness of their needs, and she is an adoptive mother herself. Her prayer, in her words, is that every child in foster care finds a forever family. That conviction runs through the organization she leads. Each year, the Congressional Coalition on Adoption Institute selects individuals, families, and organizations across the Nation who have shown an extraordinary commitment to helping children and permanent, safe, and loving homes. The work of Heart Gallery East Texas, on behalf of those children has set it apart in our community and earned it this national recognition. I am proud to welcome Heart Gallery East Texas to the distinguished group of organizations that have carried the title Angels in Adoption Honoree. The people of East Texas are grateful for its tireless work on behalf of children who are waiting for a family to call their own, and I join the Institute in thanking Heart Gallery East Texas, and Gillian Sheridan, for helping make that dream a reality. Mr. Speaker, I ask my colleagues to join me in congratulating Heart Gallery East Texas on this well-deserved honor.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Jeremy and Brandy Jenkins, who tragically lost their lives on August 15, 2026. The Jenkins leave behind three sons and countless family and friends devastated by their loss, but grateful for the lives they dedicated to teaching, coaching, and loving so many around them. Jeremy served as head football coach and athletic director at East Bernard ISD, with previous coaching stops at Harmony, Tenaha, and Mount Enterprise ISDs. Brandy had just begun her career at East Bernard ISD as a junior high teacher. They were extraordinary parents to three sons, and were examples of service and commitment to their community and the schools they served. Through Jeremy's football coaching career and their work in education, they influenced countless students, athletes, coaches, teachers, families, and communities. They weren't simply teaching lessons in a classroom or coaching a game on Friday nights--they were pouring into people, building relationships, shaping young men and women, and leaving an impact that will continue long after their time here. On behalf of a grateful, but heartbroken community, we recognize with deep appreciation the lives of Jeremy and Brandy Jenkins, their years of service and devotion to East Texas, and the legacies they leave behind. And, we pray that our Lord above would watch over their sons, comfort them, and be with their family and friends as they mourn this tragedy.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor John Adams, chief meteorologist at KETK/FOX 51, who is celebrating 50 years in the broadcast meteorology industry. John is a native of East Texas, born and raised in Henderson. He attended the United States Air Force Academy in Colorado Springs, continued his studies at Sam Houston State University, and graduated from Texas A&M University in 1977 with a Bachelor of Science in meteorology. From there, John built a career spanning television and radio stations across our state, delivering the forecasts East Texas families have relied on for half a century--through calm mornings and severe storms alike. Today, John is back home, serving the community that raised him. There is something fitting about that: a career that started with a young man from Henderson watching the skies has come full circle, with that same man now giving East Texans the information they need to plan their days and protect their families. Fifty years is a long time to show up, night after night, and earn people's trust. John Adams has done that, and East Texas is better for it. I ask my colleagues to join me in congratulating John Adams on this milestone, and in thanking him for five decades of faithful service to the people of East Texas. May the years ahead be as blessed as the ones behind him.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today in support of H.R. 7432, the Fostering the Future Act. This important piece of legislation is a reflection of months of hard work by the members of the Committee on Ways and Means and staff. These much-needed reforms to the Chafee program in this bill will empower current and former foster youth as they transition into adulthood. At a recent Committee on Ways and Means roundtable with First Lady Melania Trump focused on foster care, I had the privilege of hearing from Jayden Martinez, a student at Stephen F. Austin State University who came out of the foster care system. Hearing directly from Jayden reinforced something many of us already know: These young Americans are capable of extraordinary things when they are given the tools and the support they need to succeed. The Fostering the Future Act makes several significant reforms. First, it includes the Foster Youth Postsecondary Education Access and Success Act, legislation I co-lead with Congressman Judy Chu. This will increase the maximum Education and Training Voucher amount from $5,000 to $12,000, which will allow foster youth to access education and skilled programs. It helps provide grace periods when foster youth are struggling at the collegiate level. Right now, States like Texas are returning more than a million dollars each year of unused funds intended for foster youth in this program. Second, the Fostering the Future Act broadens use of Education and Training Vouchers to apprenticeships, workforce credential programs, and remedial education. Third, it also simplifies the application process so that foster youth can more easily access the resources that Congress has already made available. Last, the Fostering the Future Act codifies several priorities included in the President's executive order Fostering the Future for American Children and Families. Championed by First Lady Melania Trump, as President Reagan often reminded this Nation, America's strength is found in the promise of opportunity. This legislation will allow current and former foster youth the opportunity to pursue education, meaningful work, and the American Dream. Mr. Speaker, I urge my colleagues to support the Fostering the Future Act.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today in support of H.R. 6506, the Taxpayer Due Process Enhancement Act, bipartisan legislation introduced alongside my colleague Congresswoman Terri Sewell to strengthen procedural protections for the American taxpayer. This bill addresses a simple problem. Under current law, taxpayers who challenge an IRS collection action can lose important other rights and remedies simply because that process takes too long. That is not the result we want for taxpayers. Congress has a duty to ensure that when Americans dispute a tax liability, the rules are clear, consistent, and taxpayer-friendly. H.R. 6506 makes three important reforms to do just that. First, it suspends the statute of limitations on refund claims while collection disputes are pending. Under current law, a taxpayer can spend years pursuing a legitimate challenge at Tax Court only to discover the clock ran out on their ability to recover an overpayment. This legislation will fix that. Second, the bill prevents the IRS from automatically applying taxpayer overpayments against disputed liabilities during collection proceedings without the taxpayer's consent. Americans should not lose access to their own funds before receiving a full and fair review of the dispute and having that dispute settled. Third, H.R. 6506 expands the jurisdiction of the Tax Court to ensure that taxpayers can obtain judicial review, even if the IRS later abandons the collection action. The courthouse doors should not shut out taxpayers because of procedural maneuvering and gamesmanship by the IRS. Mr. Speaker, this legislation was reported out unanimously from the Ways and Means Committee by a vote of 41-0, proving that Members on both sides of the aisle agree that taxpayers deserve due process and fair judicial proceedings when dealing with the IRS. For hardworking families and small business owners across east Texas and across this Nation, dealing with the IRS can already be intimidating enough. They deserve a system that is transparent, accountable, and just. They deserve someone who will stand in their corner, and this bill does just that. No taxpayer should be at the whim of the IRS or deprived of important remedies when they have successfully disputed their case. Mr. Speaker, I urge my colleagues to stand with the taxpayers today and support H.R. 6506.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Dr. Brenda Kays. Since 2016, Dr. Kays has steadfastly served as President of Kilgore College. She brought more than three decades of experience in community college education to Kilgore. Dr. Kays has always led with heart for students and a vision for the future of education in East Texas. Dr. Kays served as the first female president in Kilgore College's history. In this role she worked to bring students' dreams to life. Under her leadership, our community saw innovative programs launched, new facilities built, partnerships strengthened, and enrollment reach record numbers. At the heart of her work is the people. Dr. Kays worked tirelessly to help students discover their potential, assist faculty members to find new ways to inspire, and support the staff who made all of the details come to life. For nearly a decade, she has led with integrity, vision, and an unwavering commitment to student success. I am grateful for Dr. Kays' leadership, her dedication, and her forty-plus years of service to community college students. And, especially these last few extraordinary years with us.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Rolin McPhee for his service and dedication as City Manager of Longview, Texas for 25 years. This remarkable milestone represents a quarter of a century of unwavering commitment to our community and exemplifies the best of public service. Rolin has shown up for our community day after day with a servant's heart, placing the needs of our citizens above all else. His knowledge of operations within our community is unmatched. The skill, wisdom, and experience he has brought to this position have been instrumental in guiding Longview through periods of growth and transformation. Most importantly, Rolin leads with vision, strength, and grace. This approach has fostered collaboration among diverse stakeholders, built bridges across varying perspectives, and created an environment where solutions emerge from respectful dialogue. The impact of Rolin's 25 years of service cannot be overstated. Longview is a better community because of his steadfast service.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today in support of H.R. 909, the Crime Victims Fund Stabilization Act. I thank Congresswoman Ann Wagner for her leadership on this legislation because it reflects a principle this body has long shared: When the justice system holds wrongdoers accountable, those resources should help rebuild the lives of the innocent victims of the wrongdoers. Congress created the Crime Victims Fund through the Victims of Crime Act of 1984 to support victims of violent crimes through counseling, advocacy, and recovery services. Importantly, this fund is financed by fines and penalties paid for by those convicted of Federal crimes. It is not taxpayer dollars. That structure reflects that simple, but powerful, idea that accountability should serve justice. Today, however, that promise is under strain. According to the Office for Victims of Crime, the Crime Victims Fund ended fiscal year 2024 with a balance of just $1.2 billion, a 90 percent decline since 2017. As a result, victim assistance programs nationwide face a $600 million funding shortfall. For organizations serving survivors of domestic violence, child abuse, and sexual assault, including programs across northeast Texas, where I represent, this means fewer services and, in some cases, the risk of shutting the doors of organizations who are helping to bring restoration and healing to victims and families. H.R. 909 reflects a straightforward principle: The justice system can both punish lawbreakers and support victims. There are no new taxes, no new spending, and no cost to the taxpayer, only a responsible use of fines collected in judicial proceedings to ensure victims are on a pathway to healing. The bill temporarily redirects unobligated funds collected under the False Claims Act into the Crime Victims Fund through 2029. Over the past 2 years alone, False Claims Act settlements have totaled nearly $5 billion, and after defrauded agencies and whistleblowers are made whole, remaining funds currently sit unused. This legislation is bipartisan because the need is bipartisan. Victims of crime are not defined by geography or by party, and neither should our response. H.R. 909 provides stability, preserves the original intent of the Crime Victims Fund, and ensures that those harmed by crime continue to receive the support they deserve. Mr. Speaker, I urge my colleagues to strongly support this commonsense legislation. I, again, thank Representative Wagner for her years of leadership and dedicated work to make this a reality and for all those on both sides of the aisle who are ardently supporting this bill.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I want to point out before I get to my prepared remarks that Leader Jeffries just said that we need to fix our broken healthcare system. It is a healthcare system put into place by the Democrats. It is a healthcare system extended by the Democrats. The proposal today will do nothing to extend anything but the failures of the past. It will not fix the broken system they put in place. Mr. Speaker, that is why I rise today in opposition to this Democratic discharge petition. It is fiscally irresponsible and fails to address the waste, fraud, and abuse of ObamaCare while ignoring the real problems in our healthcare system and ignoring the fact that these temporary COVID-era enhanced subsidies have done nothing but pad the profits of big insurance companies and drive up the very premiums that they purport to reduce. Mr. Speaker, let's look at the facts more closely. First, ObamaCare has yet to deliver on the promises made to Americans over a decade ago. Since the ACA was enacted, premiums have increased by roughly 80 percent. Guess what. Ninety percent of that increase has been paid for by the taxpayers. It is important to note that these premium tax credits are sent directly to insurance companies, not the taxpayers, and it is no secret why. The ACA was written by insurance companies to benefit insurance companies, and it has served to drive up the stock price for those insurance companies by more than 1,000 percent since the ACA came into existence. Meanwhile, families face out-of-pocket costs exceeding $20,000 a year and a 95-percent increase in their premiums over that same time period. This is hardly a coincidence in a system designed to reward the insurers, not the patient. Let's not forget that today's proposed extension of these pandemic- era tax credits only relates to the 7 percent of Americans who are actually enrolled in the ACA, not the other 93 percent of Americans who are not participants in the failed ACA exchange. Of those 7 percent, roughly one-half did not even use their coverage once last year. Yet, the Democrats want to pour more money into a failing ACA program at a cost of $400 billion. Far too often, Mr. Speaker, taxpayers have been left paying the bill for a broken system that lacks proper guardrails and has been grossly mismanaged. The ACA is just another example of this, and we should not spend more money to prop up a failing program, certainly not a COVID- era, temporary program that they put in place and they, the Democrats, set to expire this year. Waste, fraud, and abuse in this program cannot be ignored. My fellow colleagues have gone over that today in large measure, but today, Congress is being asked to pass a clean 3-year extension and to continue to prop up this madness and to prop up the waste, fraud, and abuse. This cannot stand. The Democratic-backed Big Insurance business model is clear: charge excessive premiums to get excessive profits, deny coverage to patients, and shift costs onto both patients and providers. This has to end, and I urge my colleagues to oppose this measure.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor the Kilgore, Carthage, and Joaquin school districts for their participation in the UIL State Football Championships in Texas this week. Kilgore will face Stephenville in the 4A Division I Championship, and Carthage will face West Orange-Stark in the 4A Division II Championship. Both of these football organizations are East Texas powerhouses. Both have demonstrated incredible resilience, grit, and determination throughout the season. Kilgore is eyeing its second State Championship, after its first championship came in 2004. Head Coach Clint Fuller is ready to lead the team to a win this week. Carthage has appeared in the State Championship 12 times, 11 of those under the leadership of current Head Coach Scott Surratt. All 10 championship wins in those games came under his leadership as well. Last night, Joaquin played in the 2A Division I Championship against Hamilton. Head Coach Jared Jones led the team to a historic first State Championship appearance. Making the game is an incredible accomplishment in the football program's history. Each team has incredible leaders who help shape their players on and off the field. I am grateful for their work ethic and dedication to the game. I wish good luck to Carthage, Kilgore and congratulations to Joaquin. What excellent football dominance from Texas' 1st District.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor five veterans who were presented with Quilts of Valor: Marine Corps veteran Ben Gallagher, Air Force veteran Bill Presson, Texas National Guard veteran David Baker, Army veteran Dick Wood, and Air Force veteran Mike Mathea. These five veterans from Arabella of Longview Senior Living received blankets made just for them by members of Longview's Country Patches Quilt Guild, in conjunction with the Quilts of Valor Foundation. This is a small way to honor their service and sacrifice. As they are wrapped in this quilt, I hope they feel wrapped in the arms of a grateful Nation. I thank the Arabella Military Veterans for creating a space where veterans and their families can gather, support one another, and be recognized. I also want to thank the Longview Country Patches Quilt Guild for the time, care, and love stitched into every one of these quilts. These are not simple blankets; they are symbols of appreciation from a thankful community to those who have answered the call to serve. The Quilt says unequivocally, ``Thank you for your service and sacrifice in serving our Nation.'' Their service is remembered by East Texas--a place that is stronger because of them.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor the life and service of Dr. Mike Jenkins of Kilgore, Texas, whose passing is deeply felt across the Kilgore College community and throughout East Texas. Dr. Jenkins faithfully served Kilgore College for 35 years and most recently held the role of Executive Vice President of Internal Collaboration and Strategic Initiatives. Throughout his long career, he impacted countless students, educators, and staff members with a positive, encouraging spirit and a deep commitment to the mission of education. Those who worked alongside Dr. Jenkins consistently describe him as a leader who used his influence for good, offered grace and guidance to others, and created a culture of care, kindness, and support. He was known as a mentor, a trusted colleague, and a steady presence who lifted people up and made them feel valued, regardless of title or circumstance. As Interim President, Dr. Staci Martin shared, Dr. Jenkins truly had a servant's heart and will be greatly missed. I join the Kilgore College family and the broader East Texas community in offering condolences to his loved ones and honoring a life devoted to service, faith, and education.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to recognize Longview, Texas native Haynes King, on being named the Atlantic Coast Conference Player of the Year and ACC Offensive Player of the Year. These honors reflect an outstanding season and place him among the top players in one of college football's premier conferences. Haynes King attended Longview High School, where he played for the Longview Lobos under his father, John King, who has served as head coach since 2004. As a junior in 2018, Haynes led Longview to its first state championship in 81 years, an achievement that brought a proud East Texas community together and remains a defining moment in Longview football history. Longview football is known for toughness, discipline, and accountability. Those values shaped Haynes King early and followed him to Georgia Tech, where he earned conference-wide recognition for his leadership, resilience, and performance under pressure. His journey from Longview to the collegiate stage reflects the strength of East Texas families, coaches, and communities. Longview is proud of Haynes King, and I commend him, his family, and his coaches on this well-earned achievement.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor the cities of Texarkana, Texas, and Arkansas, recently designated as a Military Friendly Community. This is a proud moment for Texarkana, on both sides of the state line. I want to congratulate the Texarkana USA Regional Chamber of Commerce, the cities of Texarkana in Arkansas and Texas, and community partners on this meaningful recognition. This recognition reflects the deep values of East Texas. For generations, Texarkana has been shaped by the service and sacrifice of the men and women serving our country. Our community has long understood that supporting our military means creating real opportunities, strong partnerships, and a welcoming environment for service members, veterans, and their families. I am especially proud of the Chamber's leadership in leading this effort and bringing together businesses, employers, and organizations that recognize the skills and leadership our military community brings to the workforce. Texarkana continues to set an example of what a supportive military community looks like. I am grateful for the commitment to duty and honor that leads our community. I congratulate them on this important accomplishment. Together, we will continue to stand united in support of those who have served and those who continue to serve our great Nation.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to recognize Danville Farms in Kilgore, which enters its final season this month after 40 years as one of East Texas's most cherished Christmas traditions. For four decades, James and Mary Robinson welcomed families from across our region to their farm in the Piney Woods, offering not just Christmas trees, but an experience rooted in faith, family, hard work, and hospitality. Generations of East Texans built traditions at Danville Farms, walking the fields together, cutting their own trees, riding the tractor, warming up by the fire, and sharing hot chocolate on cold December days. Many families speak of returning year after year, first with their children and later with their grandchildren, creating memories that will last a lifetime. Many of my own staff, who grew up in this part of Texas, fondly recall their childhood trips to Danville Farms. For them, and for thousands of others across East Texas, the Christmas season simply was not complete without that annual visit. The Robinson family created something truly special. They built a place where relationships mattered, where visitors were treated like family, and where the joy of the Christmas season was shared generously with all who came through the gates. As they step away from the business, we honor not only their dedication, but the countless moments of joy, reflection, and togetherness they provided to our community. Danville Farms may close its gates, but its legacy will live on in the families it served and in the memories that continue to be passed down from one generation to the next across East Texas.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Dr. Marcus Stadelmann of UT Tyler. Since 1990, Dr. Stadelmann has been leading the Tyler community. During his 35 years of service, he has prepared countless students for their careers and worked tirelessly to support UT Tyler. His dedication and passion have been at the cornerstone of the Political Science Department. Dr. Stadelmann invests in each of his students, ensuring they are prepared for success no matter what the next chapter brings for them. He has instilled a lifelong love of learning and discovery. His influence extends far beyond the classroom. His leadership, innovative research, and work across the university have left a lasting mark on the institution. As a professor, he has fostered an incredible classroom environment, bringing new ideas to light for his students. Although he challenges his students, the approach allows them to flourish. The Tyler community will miss his daily presence and the spirit he brought to the faculty, staff, and to the classroom. I congratulate Dr. Stadelmann on his well-earned retirement. I congratulate him on building a strong legacy. I am grateful for the robust programs he has built and the strong communities he created. May he please accept my best wishes on a retirement filled with joy and new adventures. The Tyler community looks forward to Dr. Stadelmann remaining a valued part of the community.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today in strong support of the Tax Court Improvement Act. This taxpayer-friendly bill significantly improves the critical Tax Court process available to Americans who find themselves in a dispute with the IRS. Mr. Speaker, I thank specifically Representative Terri Sewell, who joined me in coauthoring this bill, for recognizing that taxpayers deserve a court process that is clear, timely, efficient, and just. Her work on this bill reflects our joint commitment to the people we serve. For too long, the Tax Court has operated under preexisting rules that do not mirror many of the well-established procedures for other courts and rules that are antiquated in their application. In short, changes need to be made so that the Tax Court process works better for the people that it serves. When a system is slow or confusing, the burden falls on taxpayers, often at moments when they are already under stress. This bill provides practical updates that help the court do its job more effectively, and it helps taxpayers find resolution more easily and quickly. First, this bill modernizes the court's subpoena rules. Today, if someone is subpoenaed to produce documents before the Tax Court, they must show up in person. This wastes time, adds expense, and clogs an already full docket. Other Article I and Article III courts already allow documents to be submitted, at times, without requiring physical appearance. This bill, likewise, gives the Tax Court the same commonsense flexibility, allowing judges to decide when someone truly needs to appear in person. Second, the bill helps the court address its growing case backlog. It does this by allowing special trial judges, who are experienced legal professionals who already handle much of the court's work, to take on additional responsibilities with the consent of the taxpayer. If the taxpayer agrees, these special trial judges can hear certain additional matters, issue final decisions in specific cases, and use limited contempt authority to maintain order. This is similar to how magistrate judges currently assist Federal district court judges to streamline their dockets when consent of the parties exists. The result is simple: faster resolution for taxpayers without sacrificing expertise on the bench, fairness in the process, or integrity in the result. Third, the bill strengthens public trust by creating clear ethical standards for Tax Court judges. Article III judges already have statutory recusal rules. Currently, Tax Court judges do not. Codifying disqualification requirements ensures that taxpayers know that their case will be heard by a judge who is impartial and above reproach. This change helps to take away any indicia of impropriety in the process, again giving weight to the soundness of the final judgment. Finally, this legislation clarifies the court's authority to use equitable tolling in deficiency cases. Today, if a taxpayer misses a filing deadline, even due to illness, natural disaster, or being given incorrect information, the court often has no ability to offer relief to that taxpayer. Cases can be dismissed before the merits are even heard, putting taxpayers at risk for losing their claim when they are not at fault for missing the deadline. That is not a just result. This bill ensures the court can make determinations based on the substance of claims, not just procedural technicalities, especially when a taxpayer is acting in good faith. Taken together, these reforms make the Tax Court more efficient, responsive, and just for the American taxpayer. They reflect these values that guide our work in this Chamber: strong institutions, fair treatment for taxpayers, and renewed trust in our government processes. This is a measured, practical bill that passed unanimously in committee, and it deserves the support of this House on both sides of the aisle. I urge my colleagues to vote for the Tax Court Improvement Act to help strengthen a court process that plays a vital role in protecting our taxpayers' rights and ensuring accountability of the IRS within our tax system.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Kilgore's Daughters of the American Revolution. 250 years ago, brave warriors fought for a republic founded on freedom and liberty. How remarkable is it that each of them came from individuals and families who fought for the country we call home today. The mission their ancestors started is not over. For 135 years, Daughters of the American Revolution have played a vital role in preserving history and encouraging patriotism across the country. In Kilgore, they have gone above and beyond to continue the legacy of our Nation through educational initiatives and supporting our veterans. As we approach the 250th anniversary of America, their work is more pertinent now than ever before. Leading up to the founding of America, their ancestors stood their ground, wrestled with the weight of liberty, and lit the spark that would give birth to the greatest Nation the world has ever known. Our Nation is grateful for those brave men and women, their sacrifices, and the unwavering commitment to the founding of our Nation. Now, through their impact, East Texans and Americans will be reminded of this service and patriotism. I look forward to their participation in America 250--a nationwide event, with real community impact. I am grateful for their service to our community and our country. God Bless Kilgore, and God Bless the United States of America.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to recognize a remarkable milestone: the 35th anniversary of the Genesis Group. Founded in 1990 by Phil and Bobbie Burks, Genesis has always stood out--not just for its innovation in public safety technology, but for the heart behind the mission. For 35 years, they've grown a business that's as committed to people and community as it is to excellence in its field. Under Phil's leadership, Genesis has become more than a technology firm. Through their Genesis Gives Back program, they've supported local schools, churches, and hunger relief efforts--while also becoming a global leader in protecting first responders and public safety professionals around the world. Phil often says, ``This is God's company, I just work there.'' And while not everyone may put it the same way, there's something powerful about using success as a means to give back and serve others. Today, we honor Genesis--not only for three and a half decades of business growth--but for the impact they've had on lives here in East Texas and beyond. I congratulate the Burks family and the entire Genesis team on 35 wonderful years.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Franklin County's 150th Anniversary. We stand on the proud shoulder of 150 years of history, celebrating the founding of Franklin County in 1875. Franklin County is a vibrant and resilient community, rich with heritage and heart. Named for Benjamin C. Franklin, the first judicial officer of the Republic of Texas, the county has always stood for justice, independence, and perseverance. From early state settlers to the citizens of today, Franklin County has been shaped by hard work, strong values, and deep roots. With scenic lakes, thriving agriculture, and local legends, Franklin County is a lot more than a pinpoint on a map. It is a community worth celebrating. The many days I have spent in Franklin County have been filled with incredible people who lead with service and compassion, and world-famous, East Texas hospitality. The county has balanced tradition and growth, by strengthening the community and promoting new economic development. As we honor the past, we look forward to a future filled with promise. Here's to the next 150 years of Franklin County. May it continue to grow, inspire and shine as a beacon of East Texas. It is an honor to represent this community in Washington. God Bless Franklin County.

Mr. MORAN

Mr. MORAN. Mr. Speaker, I rise today to honor Bob Hallmark. After nearly three decades of reporting, storytelling, and shining a light on east Texas, Bob Hallmark is signing off from KLTV. I couldn't let this moment go without thanking him for his service. Over the years what has always stood out is the way he approached every story with fairness, professionalism, and genuine heart for our community. He had a way of making people feel seen, respected, and understood. Whether he was covering a serious issue or adding a little humor to the day, Bob was always thoughtful and brought his full self to the job. Bob never lost sight of the people behind the headlines. He knew every story mattered to someone, and he treated those stories with care. That is rare, and it is why so many trusted him not just as a journalist but as a friend and neighbor. Mr. Speaker, we will miss hearing ``Bob Hallmark, KLTV News'' at the end of every story, but we are grateful for the many years that we did hear those words. May Bob enjoy the well-earned next chapter of his life. I congratulate Bob. I thank him for telling the story of east Texas so well for so long. Honoring Herb Buie of Junior Achievement of the Greater Tyler Area

Mr. MORAN. Mr. Speaker, I rise today to honor Herb Buie. The Junior Achievement of the Greater Tyler Area announced Mr. Buie will be their 2026 Business Hall of Fame Laureate. At 95 years young, Mr. Buie continues to set the bar for what leadership, service, and lasting impact mean. For decades, he has been a pillar of the Tyler business community, in both professional success and his deep commitment to giving back to the community. This award is not just about his career. It is about his legacy, a legacy built on hard work, generosity, and an unwavering belief in the next generation. As Mr. Buie said himself: ``Junior Achievement is standing at the top of the place to let these young people know what it is to be entrepreneurs, to be workers, businesspeople, how to handle finances, how to be a good community leader.'' These values have been lived out by Mr. Buie for decades. This year alone, Junior Achievement of Tyler will reach more than 8,300 students, inspiring young minds to dream bigger and to plan wiser. This mission aligns perfectly with the life and leadership of Herb Buie. He is not just a role model. He is a real-life example of what happens when a person leads with a heart of purpose. I thank Herb Buie for his leadership, his vision, and the powerful example that he continues to set for all of us. I congratulate him on this well-deserved honor. East Texas is better with him in the community. Honoring Roundup Day

Mr. MORAN. Mr. Speaker, I rise today to honor Roundup Day. This day celebrates the East Texas State Fair and Rodeo. The fair and rodeo bring about countless memories for east Texans. Through the fair, we are able to come together in the community and enjoy games, rides, and incredible fair food. We must not lose sight of the true mission of the weekend, though: bringing together agricultural heritage, families, and the community. This happens in so many locations nationwide. The weekend also centers around youth development and education. Since 1992, the fair has awarded over $2.1 million to east Texas youth in scholarships and premiums. In total, the East Texas State Fair brings an estimated economic impact of $10 million to the Tyler and Smith County communities. That is simply remarkable. We receive visitors of all types, including local families, concertgoers, exhibitors, vendors, contest participants, school groups, entertainers, workers, sponsors, and volunteers. Everyone who attends these events creates an exciting atmosphere where the community can thrive. I hope everyone enjoys another incredible year at the East Texas State Fair and Rodeo, and I can't wait for my next corn dog. Recognizing and Honoring Bear Creek Smokehouse