Richard Neal

Mr. NEAL

Mr. NEAL. Madam Speaker, I yield myself such time as I may consume. Madam Speaker, let me quickly lend my voice to having witnessed a superb legislator, Mr. Hoyer, over a long career, and that is exactly what the gentleman was and is: a superb legislator. Madam Speaker, we are here this morning to affirm that, in America, we are a Nation of equal citizens. No person is above the law. By doing that, we honor the acknowledgment of congressional oversight and responsibility. Congress has a responsibility that dates to Magna Carta, and I am prepared to go back to the Battle of Hastings, if necessary, in 1066 to make the argument that I have just offered. The Ways and Means Committee is entrusted with the oversight of our revenue system. The Ways and Means Committee and staff members all honor that very profound tradition. At the root of it all this morning is our Federal tax system that funds the democracy that we all love and cherish. We rely on voluntary tax compliance from all Americans and perhaps especially the President, who always should model the highest order of compliance. On December 13, 49 years ago this month, President Richard Nixon asked the Ways and Means Committee chairman through a letter to have the Joint Committee on Taxation review his tax returns. Let me say something about the Joint Committee on Taxation. Both political parties hold the JCT in the highest personal and professional esteem. This examination established the precedent for congressional oversight of Presidential tax compliance. Four years ago, our committee began reviewing the mandatory audit of Presidential tax returns to see how the IRS was handling the stress of a President with complex finances. The committee expected to find that mandatory examinations were conducted promptly and that more staff had been dedicated to the program to meet the more rigorous demands. I would remind all that this morning's New York Times--that I read online last evening--highlights the fact that Barack Obama and Joe Biden both had their tax forms reviewed. Instead, after years of stonewalling and litigation that ended at the Supreme Court, four Federal court decisions from three courts, our committee found that for all practical purposes the mandatory audit program was dormant. It wasn't just functioning poorly; it wasn't functioning at all. In fact, the IRS did not start its mandatory audits until receiving a letter that I sent requesting a President's tax forms. The IRS has failed to administer its own mandatory audit program policies, so the best available recourse is for Congress to fill this void with legislation that eliminates the IRS's discretion in the matter. That is precisely what we are asking of this institution this morning. I can't imagine that anybody, given the controversy of recent days, would be opposed to legislation. We would require the IRS to publish the President's tax returns, audit them in a timely manner, and keep the American public updated on the results because the President is not an ordinary taxpayer. A reminder, our legislation is about the Presidency, not about a President. No other American holds this power, or influence, as the leader of our executive branch. We arrived at this legislation through a deliberate and cautious process, as always. These improved guardrails will provide Americans the assurance they deserve that our tax code applies evenly and fairly to all of us, no matter how powerful. The Ways and Means Committee oversight staff pursued the facts about mandatory examination procedures with professionalism and diligence. They did a great job. I emphasize that there were no leaks by the committee leading up to this decision to release our report on the mandatory examination process. Imagine that, in Washington for something this complex, no leaks. We adhered carefully and scrupulously to the law and resisted entreaties from the fringe of both political parties as we proceeded with great patience and deliberation. No leaks as to how we were to move forward. This bill, combined with investments in the IRS that we made as part of the Inflation Reduction Act, will preserve the integrity of the Presidency and our system of tax and ensure that no one in the country is above the law. Today's legislation, I repeat, is not about a President, it is about the Presidency. It is not about being punitive or malicious. And for those on the other side and those who are witnesses here today, they have worked with me for a long time, and they know what I just said is entirely accurate. The bill we consider today, once again, is about the integrity of the Presidency and the integrity of our tax system. Madam Speaker, finally, I include in the Record a technical explanation of the bill prepared by the staff on the Joint Committee on Taxation, which can be found at https://www.jct.gov/publications/2022/ jcx-20-22/

Mr. NEAL. Madam Speaker, I urge our colleagues to pass this legislation, and for the moment, I reserve the balance of my time.

Mr. NEAL. Madam Speaker, I still intend to say kind things about the ranking member despite peeling the bark off my legislation. Madam Speaker, I yield 1 minute to the gentleman from Michigan (Mr. Kildee), a leader on this issue of tax compliance.

Mr. NEAL. Madam Speaker, a reminder, 9 out of the last 10 Presidents of the United States have publicly offered their tax forms. Madam Speaker, I yield 1 minute to the gentleman from Illinois (Mr. Danny K. Davis), one of the leaders on this issue.

Mr. NEAL. Madam Speaker, we were not granted this information until the Supreme Court ruled on November 23, and we did not pursue this legislation at the last minute. We went through the regular order here, indeed, with the gentlewoman from California, who did a great job on this. She represented the committee at the Rules Committee session yesterday. Madam Speaker, I yield 1 minute to the gentlewoman from California (Ms. Chu).

Mr. NEAL. Madam Speaker, I did indicate, I think, perhaps earlier-- maybe the gentleman was not here--that Mr. Obama and Mr. Biden both have had their tax forms audited. The majority staff has offered the minority staff, who I have great regard for, the opportunity to participate in the redaction process. They chose not to. Madam Speaker, I yield 1 minute to the gentleman from Pennsylvania (Mr. Evans), another leader on the issue of tax compliance.

Mr. NEAL. Madam Speaker, the former Commissioner of the IRS has indicated in the last 24 hours that he had no idea as to how the actual audit of a President's forms played out. That is not from me; that is from the public record. Madam Speaker, I yield 1\1/2\ minutes to the gentleman from California (Mr. Panetta) who has had a profound interest in this issue.

Mr. NEAL. Madam Speaker, I yield 1\1/2\ minutes to the gentleman from Nevada (Mr. Horsford), who has been a leader on this issue and gave one of the most moving addresses as the caucus ensued.

Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from Texas (Mr. Green), who has energetically spoken about this issue in the past and will, I am sure, in the future.

Mr. NEAL. Madam Speaker, I yield 1 minute to the gentlewoman from Texas (Ms. Jackson Lee), who has been outspoken on this issue, as well.

Mr. NEAL. Madam Speaker, I yield an additional 30 seconds to the gentlewoman from Texas.

Mr. NEAL. Madam Speaker, I yield myself such time as I may consume. Before I finish my time here, I do thank Kevin Brady. We had an excellent relationship at the committee. I can speak for all the Democrats on the committee that they had high regard for Kevin Brady when he was in the majority and when he was in the minority for the way he allowed the minority, us at the time, to use the time that was allocated to us. I never thought during that time that Mr. Brady did anything that was mean or malicious. In addition, I think what is important to point out here, as he did in his comments, is that we did big things during that time. When you stop and consider the CARES Act, when you consider what we did in the health space, retirement and savings, what we were able to do with USMCA, all of that was done in a bipartisan manner. I think part of it is a reflection of his personality, which fundamentally lacks malice. Madam Speaker, I reserve the balance of my time.

Mr. NEAL. Madam Speaker, I yield myself the balance of my time for closing. The constant theme that we have heard today from our Republican colleagues is that this is about targeting an individual. This is a chance to clarify the law that they suggest is currently in a convoluted stage, which means that there is, in their judgment, sufficient confusion about the law as to whether or not the process should play out. What this legislation argues, I think, with great proficiency is the following, and that is that we should codify the system that we have discovered in recent days is not only dysfunctional but is nonexistent. Nine out of the last 10 Presidents of the United States have voluntarily released their tax forms. It dates to Richard Nixon in a letter to the then-chairman of this committee, Wilbur Mills. Barack Obama and Joe Biden have both indicated they have been fully audited. What we are suggesting today is that this is an opportunity to clear up the question of how the mandatory audit that is highlighted in regulations at the IRS plays out. By the way, when we say it is not in law, this institution here functions on the basis of rules as well as law. The rules in the IRS manual said that the audit ought to take place. We have discovered that not only did the audit not take place but it hasn't even been completed. A reminder: This is not about a President. This is about the Presidency going forward. This was not done with malicious intent. It was not done in a clandestine manner. It was this chance to say, okay, if there is a legitimate argument about how the mandatory audit system plays out, let's straighten it out this morning. Easily done and accomplished. Paying taxes is a core responsibility, a reflection of our faith in common citizenship. Despite the idea that we talk about a voluntary system, treasure the idea that about 87 percent of the American people pay their taxes on time. That really speaks, I think, to the intent and sincerity that they feel about a functioning government. All of us are expected to fulfill that responsibility. In exchange for voluntary compliance, we have to be assured that a fair and well-functioning system ensures that everyone else is cooperating, too. This shouldn't be the kind of country that allows those with power and privilege to be held above the law that applies to everyone else. That is not part of our national character. That is not our ethic as a people. Here, no one, no matter how powerful, should be out of the reach of the tax system, least of all not in compliance with our tax laws. The IRS failed its own policy to audit a President in an affront to our shared sense of justice and fairness. Everybody on this occasion acknowledges that, the audit did not take place. And no audit has been completed 3 years later. The legislation before us, H.R. 9640, rectifies the situation. It offers great clarity. Madam Speaker, I urge all of my colleagues to support this legislation, and I yield back the balance of my time.

Mr. NEAL

Mr. NEAL. Madam Speaker, I rise to recognize the extraordinary work of Daniel Mulhall during his 5 year tenure (2017-2022) as Ambassador of Ireland to the United States of America. Ambassador Mulhall enhanced the already positive relationship between our two nations. He was a respected voice on important policy issues but also wove in the cultural aspects often referencing art, poetry and music in discussions and writings. Ambassador Mulhall served during a critical time for both our nations. In the United States, he witnessed 2 impactful elections, experienced a global pandemic, met with elected officials on both sides of the aisle about cultural and policy issues and welcomed us into his home for celebrations and remembrances. He amplified our economic ties with Ireland citing our investment and trade relationship. He framed the impact of Brexit on Ireland and the need for the Northern Ireland Protocol to navigate it. And he emphasized the importance to protect and celebrate the Good Friday Agreement as its 25th anniversary approaches. I enjoyed our work together in my capacity as Chairman of the Ways and Means Committee, Co-Chair of the Congressional Friends of Ireland and as Congressman representing the First Congressional District of Massachusetts that is home to one of the largest Irish American communities in the nation. Not a meeting or conversation would go by without some relevant insight about how politics or policies of the day had an impact on culture in both our nations. As he begins the next chapter of his career, I know he will continue to expand his quest for knowledge and share his keen interest and wisdom with those forging a path to foreign service. He also will provide the space for students to deepen their knowledge about Ireland. Diplomacy is the balance of creativity and storytelling. Ireland has a story to tell, and Ambassador Mulhall did it with grace and precision. That is best described in the book All Strangers Here: 1OO Years of Personal Writing from the Irish Foreign Service. It was co- edited by Angela Byrne, Ragnar Deeney Almquist and Helena Nolan. I encourage my colleagues to read the following excerpts. The first is an essay by Dan Mulhall entitled, ``A New Day Dawning'' about a visit from Queen Victoria to Dublin. The second is a poem by Eavan Boland (commissioned by current Ambassador of Ireland to the United States of America, Geraldine Byrne Nason), ``Our Future Will Become the Past of Other Women.'' A New Day Dawning (extract) Daniel Mulhall Perched on top of Killiney Hill overlooking Dublin Bay, there is an eighteenth-century obelisk that is visible from many of the southern suburbs of Dublin. This stark monument, erected in 1742 as part of a famine relief scheme, stands at the highest point of a public park that carries in its name a reminder of Ireland as it was the last time a century came to a close. In 1900 this amenity was known as Victoria Park, and this was the year when Queen Victoria made only the third visit to Ireland of her very long reign. Victoria Park had been acquired in 1887 by the Queen's Jubilee Memorials Association to commemorate the 50th year of her reign. In April 1900, as the recently commissioned royal yacht, Victoria and Albert, sailed into Dublin Bay for the start of the Queen's three-week stay in Ireland, the obelisk in Victoria Park could be seen from the deck of the monarch's vessel. Someone in her party may well have pointed the monument out to the ageing monarch, and recalled its connection with her. There was a fireworks display on Killiney Hill on the evening of her arrival while the Queen was still on board the vessel docked at Kingstown. For many in turn-of-the-century Ireland, this rare Royal visit was a huge highlight, the years undoubted centrepiece. For others, the aged Queen's presence in Dublin served as an uncomfortable reminder of the painful calamities that had befallen the Irish people during her reign. It was essential for the British establishment to tread warily between the competing forces of nationalism an unionism. In a burst of doggerel, the popular poet, Percy French, imagines the Queen's after-dinner speech as overheard by Jamesy Murphy, the fictional Deputy Assistant-Waiter at the Vice-Regal Lodge. The Queen recalls advice she received not to travel to Ireland: `They was greatly in dread,' sez she, `I'd be murthered or shot,' sez she, `As like as not,' sez she. French's lines manage to conjure up the atmosphere of the period and the political squabbles generated by the Queen's Irish sojourn. He visualises the advice she might have given Lord Zetland before they set out for Ireland: `Remember and steer,' sez she, `Uncommonly clear,' sez she, `I know what you mean,' sez he, `Up wid the green,' sez he, `And `God Save the Queen,' sez he. [. . .] The Royal visit's immediate political purpose was to stem the tide of anti-British feeling generated by the outbreak of the Boer War. As the Marquis of Salisbury remarked, `no one can suppose that she goes to Ireland for pleasure.' Cadogan, the Lord Lieutenant, assured the Queen, who was known to have had no great warmth of feeling for Ireland, that she would be greeted `with unbounded loyalty and pleasure,' but this reassuring simplification was not the full story. In nationalist circles, Dublin Corporation's decision, taken by 30 votes to 22 despite the body's nationalist majority, to deliver a `loyal address' to the visiting sovereign, caused a considerable stir. The prime mover behind the decision was the Lord Mayor of Dublin, Sir Thomas Devereux Pile. Elected as a home ruler, and having been a member of the Wolfe Tone one and `98 Martyrs Memorial Committee, Mayor Pile, an English-born fish merchant about whose political views Dublin Castle initially had strong misgivings on account of his association with Fred Allen, a Lancashire man with a Fenian background, had already broken the conventions of nationalist politics by making an official call on the Lord Lieutenant and by failing to keep himself sufficiently aloof from the British administration. Pile's unpopularity marred Dublin's first ever St Patrick's Day Parade which was `favoured with charming weather'. The Mayor was hissed by sections of the crowd and had stones thrown at his carriage. There were pro-Boer cheers from sections of the crowd and when a Boer flag was flown it was seized by a mounted policeman and the crowd was baton charged. On the eve of the Queen's arrival, dissenting members of the Corporation provoked renewed political debate, this time about the Act of Union, whose centenary was the ostensible rationale for the visit. They declared that the Union had been `obtained by fraud and shameful corruption', and that there would be `neither contentment nor loyalty in this country until our national parliament is restored.' The public gallery was crowded for the debate and those who condemned the Act of Union were loudly cheered. After heated exchanges, the nationalist motion was carried by 42 votes to nine. Taunts of `flunkeyism' were levelled at the motion's opponents who complained of its extreme language. As a result, the Royal visit, though meant as an opportunity to acknowledge Ireland's English connection, was turned into an occasion for underlining nationalist Ireland's undying opposition to the Union between the two islands. Local authorities had become an important new arena within which nationalists could air their political grievances and vaunt their identity. Later in the year, Dublin Corporation moved to confer the freedom of the City on the Boer leader, President Kruger, who was then in exile in Paris. While this bid was ruled out of order on procedural grounds, it further highlighted the Corporation's antiestablishment credentials. Other local authorities did succeed in honouring Kruger. There were frequent disputes because of decisions by local authorities to fly nationalist flags on public buildings in defiance of local unionist opinion. The Royal visit posed a dilemma for nationalist parliamentarians who could hardly warm to it. At the same time, they had no desire to give offence to the aged monarch. To mark the visit, there were a number of Royal pronouncements designed to please Irish opinion, including the creation of a new regiment, the Irish Guards, to be based at Buckingham Palace. After consulting with Tim Healy, John Redmond decided to adopt a conciliatory line. Alluding to another recently-announced Royal gesture, he predicted that the Irish people: would receive with gratification the announcement that Her Majesty has directed that for the future the shamrock shall be worn by Irish regiments on March 17th to commemorate the gallantry of Irish soldiers in South Africa. Parnell's sister, Anna, was decidedly unimpressed by the Queen's `cruel little insult' to the shamrock, and wrote that: those who cannot refrain from wearing the shamrock should dip it in ink until its dishonour has been wiped out either by the final triumph of the Boers or in some other way. The issue divided the Parnell family. Her brother, John, distanced himself from his sister's defence of the shamrock's honour and took part in the ceremonies marking the Queen's arrival in Dublin. On St Patrick's Day 1900, many English people took their cue from the Queen and decided to wear the shamrock. On arrival at Kingstown, the Queen was careful to display the emblem prominently on her lapel. Our Future Will Become The Past of Other Women (extract) Eavan Boland Show me your hand. I see our past, Your palm roughened by heat, by frost. By pulling a crop out of the earth By lifting a cauldron off the hearth. By stripping rushes dipped in fat To make a wick make a rush light. That was your world: your entry to Our ancestry in our darkest century. Ghost-sufferer, our ghost-sister Remind us now again that history changes in one moment with one mind. That it belongs to us, to all of us. As we mark these hundred years We will not leave you behind. [. . .] If we could only summon Or see them these women, Foremothers of the nurture And dignity that will come To all of us from this day We could say across the century To each one-give me your hand: It has written our future. Our future will become The past of other women. Our island that was once Settled and removed on the edge Of Europe is now a bridge To the world. And so we share This day with women everywhere. For those who find the rights they need To be hard won, not guaranteed, Not easily given, for each one We have a gift, a talisman: The memory of these Irish women Who struggled and prevailed. For whose sake we choose These things from their date To honour, to remember and to celebrate: All those who called for it, The vote for women. All those who had the faith That voices can be raised. Can be heard. All those who saw their hopes Become the law. All those who woke In a new state flowering From an old nation and found Justice no longer blind. Inequity set aside. And freedom re-defined.

Mr. NEAL

Mr. NEAL. Madam Speaker, due to unforeseen circumstances, I was unable to be present on December 6, 2022, to vote on S. 4834, the PROTECT Our Children Act of 2022. Had I been present, I would have voted YEA on Roll Call No. 510, S. 4834, PROTECT Our Children Act.

Mr. NEAL

Mr. NEAL. Mr. Speaker, I want to take this opportunity to extend my warmest congratulations to the Springfield, Massachusetts, Citadel of the Salvation Army, The Republican newspaper, El Pueblo Latino MassLive, Reminder Publishing, and The Westfield News upon the occasion of celebrating the 100th anniversary of the Toy for Joy campaign. Founded in the early 1920s by the Bowles family, the Toy for Joy program has been a century-long collaboration between The Salvation Army and The Republican, with roots going back to The Daily News and the Union News, providing toys and books to children in need throughout the Pioneer Valley. Sustained by the spirit of giving through periods of war, economic depression, and health crises, Toy for Joy has benefited thousands of families when they needed it most. Thanks to the hard work of countless volunteers, along with the generosity of the people of western Massachusetts, Toy for Joy has continued to fulfill its mission of bringing Christmas joy to the children of our region during the holiday season. Toy for Joy is a cherished initiative in western and central Massachusetts, and I, like others, want to wish it many more years of success and prosperity.

Mr. NEAL

Mr. NEAL. Madam Speaker, I would like to take this opportunity to extend my warmest congratulations to Springfield Museums and the Seymour Planetarium on celebrating the Planetarium's 85th anniversary. This milestone achievement deserves the highest praise for the hard work and dedication of the organization's board, staff, and everyone who has contributed to the Planetarium's success. The doors of the Seymour Planetarium first opened in 1937. Founded by Chicopee brothers Frank, John and Stanley Korkosz, the Planetarium was created to educate and inspire, just as Frank Korkosz was inspired by the 1910 appearance of Halley's Comet, later building a rudimentary comet projector with a dynamite box and carbide lamp. Through their work, they have brought a new perspective of our universe to countless families and individuals. Over the course of 85 years, the Planetarium has inspired generations of visitors. John Korkosz stressed the importance of curiosity and exploring the universe to better understand life on Earth. Through the creation of the Korkosz starball--the world's oldest operating, American-made star projector--he and his brothers have sparked that curiosity in countless others. The past few years, in particular, have highlighted the need for looking forward and inspiring the next generation of scientists and engineers. Madam Speaker, I would like to congratulate Springfield Museums and the Seymour Planetarium again on celebrating the Planetarium's 85th anniversary and thank them for continuing to educate and inspire our communities. The Planetarium is a cherished landmark of Massachusetts' First District, and I wish them many more years of success and prosperity.

Mr. NEAL

Mr. NEAL. Madam Speaker, I would like to take this opportunity to extend my warmest congratulations to Dr. Steve Murray on receiving the ``Lifetime Achievement'' award from Albany Pro Musica. A devoted instrumentalist, vocalist, teacher, and composer, Dr. Murray's remarkable contributions to Albany Pro Musica, the choral arts, and western Massachusetts' performing arts community have earned him this well-deserved honor. For more than twenty years, Dr. Murray has been involved with Albany Pro Musica, the northeast's preeminent choral ensemble. Originally joining the group as a singer in 2002, he has invigorated western Massachusetts with his talents, creating special compositions and arrangements for the group. He was the inaugural composer when their composer-in-residence program was first launched in 2015 and remains in that position today. Dr. Murray's work with Albany Pro Musica has been transformative for both the organization and the audiences it serves. An accomplished composer, his works have been recognized at major national and international composition contests. As a long-time resident of the Berkshires, he has brought his experience and knowledge back to his community, teaching music theory, song writing, and computer music notation at Berkshire Community College. Madam Speaker, in light of Dr. Steve Murray's many achievements and remarkable contributions to the First District of Massachusetts, I wish to congratulate him once again on being presented the ``Lifetime Achievement'' award by Albany Pro Musica. Dr. Murray has devoted his life to the creation and performance of music and has undoubtedly played a pivotal role in shaping the performing arts culture throughout the Commonwealth. I am delighted to join with his family, friends, and the entire western Massachusetts community in thanking him for his many years of dedicated service.

Mr. NEAL

Mr. NEAL. Madam Speaker, I would like to take this opportunity to extend my warmest congratulations to The Bureau for Exceptional Children and Adults (JERICHO) on celebrating their 50th anniversary. This milestone achievement deserves the highest praise for the hard work and dedication of the organization's board, staff, and everyone who has contributed to JERICHO's success. Founded in the late 1960s by Father Robert F. Wagner and Sr. Joan Magnani, JERICHO was created to address the need for religious education classes and services for people with special needs in western Massachusetts. Through their work, they have brought new awareness and previously unavailable support to those families and individuals who are often ignored. For 50 years, JERICHO has striven to fulfill its mission of bringing dignity, respect, and wholeness into the lives of people with disabilities and their families. In that time, thousands of families have benefitted from the programs, support, and the many other services provided by JERICHO throughout the western Massachusetts community. The past few years, in particular, have highlighted the need for the support and connection gained through organizations such as JERICHO. Madam Speaker, I would like to congratulate JERICHO again on celebrating their 50th anniversary and thank them for continuing to provide the means to meet life's spiritual, moral, and social challenges. JERICHO is a cherished member of Massachusetts' First District, and I wish them many more years of success and prosperity.

Mr. NEAL

Mr. NEAL. Madam Speaker, I yield myself such time as I may consume. Madam Speaker, this is misinformation about the IRS. They need the funding to better serve the American people. The idea that, all of a sudden, there is an army of IRS agents that is coming after the American family doesn't stand up under the magnifying glass of critical analysis. Madam Speaker, I yield 1\1/2\ minutes to the gentleman from New York (Mr. Higgins), a really capable member of the Ways and Means Committee.

Mr. NEAL. Madam Speaker, I yield myself such time as I may consume. As we begin the proceeding here on the Ways and Means portion of the legislation, I want to begin by calling attention to the untimely and tragic loss of our colleague, Jackie Walorski, and two members of her staff. Jackie was a force on the committee, as well as the ranking member of the Subcommittee on Worker and Family Support. She led with deep commitment to children and families and was well regarded as a member of the community, a real humanitarian. You couldn't miss her bright smile or her booming laugh. She embodied what it meant to serve. When she called me ``Mr. Chairman,'' as she always did in the hallway, loudly, with a booming voice, I know she meant it. We were all lucky to have had her as a colleague and even luckier to be able to call her a friend. The families and loved ones of Congresswoman Walorski, Emma Thomson, and Zachery Potts remain in our thoughts and prayers. May they rest in peace, as valued Members of the Ways and Means family. Madam Speaker, I rise in full support of the Inflation Reduction Act. I look forward, as I have in the past, to this moment, reciting the wisdom that is often referenced by me, because the words come from another son of Massachusetts, Mr. Webster. Over the Speaker's rostrum that adorns this marvelous institution, which I love, the quote is simple: ``Let us develop the resources of our land, call forth its powers, build up its institutions, and promote all its great interests and see whether we also in our day and generation may not perform something worthy to be remembered.'' The Inflation Reduction Act is something worthy of being remembered. This is substantive and transformative legislation, a reminder to all that in the legislative life and its rhythms, we generally pursue perfection but accept the possible. Part of that is what we are marking at this moment. This is a historic win for family pocketbooks, for Americans' health, and for the future of climate security. We fund these gains by ensuring that large, profitable companies pay their fair share, just like all members of the American family are asked to do. The Inflation Reduction Act will lower costs. For the first time, Medicare will negotiate drug prices, and there will be a cap on what comes out of seniors' pockets for their lifesaving prescriptions. No more rationing or forgoing necessary medicines. We are lowering healthcare costs for millions of low-income and middle-income Americans by extending the Affordable Care Act's premium tax credit enhancements through 2025. Let me give you a statistic that is compelling. Madam Speaker, 100 percent of the children in Massachusetts have health insurance, and 97 percent of the adults in Massachusetts have health insurance. It polls extraordinarily well in terms of its success ratios because we decided--labor, business, Democrat, and Republican--to make it work, and we did. These enhanced premium credits, first enacted by the American Rescue Plan, have made way for record-low uninsured rates that have put hundreds of dollars back into the pockets of low- and middle-income Americans. This legislation will also make the largest investment in tackling climate change that our Nation has ever witnessed. The investments in clean energy, energy efficiency, and clean manufacturing will generate 9 million good-paying jobs. These historic wins are achieved with sensible and responsible multiyear investments in the IRS. I have been a member of the Ways and Means Committee, Madam Speaker, for 30 years. Let me give our friends an interesting statistic about the American family. We have the highest voluntary compliance rate in the world. Eighty-six percent of the American people pay their taxes. This idea that we are creating 87,000 armed representatives of the Federal Government to go out and harass the American people is nonsensical. Retirements alone are going to require a substantive investment. The IRS has fewer than 20 percent of the employees that it once did. What is important to remember here is this: We want to make sure with this investment in the IRS that we continue to have a high voluntary compliance rate and also to invest in the necessary technology that will allow the modeling to make sure compliance remains with us, as well. These are historical investments and achievements, and they also are going to continue our quest on the Democratic side here for an element of tax fairness that will hold people at the very top as responsible as the other side likes to hold people who receive the EITC tax credit in terms of their request for audits. We do this simply by asking the most powerful among us to pay their fair share. This is what a full and fair tax administration is about. The American people have been through an unthinkable hardship over the last 2\1/2\ years, but they entrusted Joe Biden and congressional Democrats to keep them safe and to rebuild our economy. Here is a fact: On March 11, 2020, Dr. Fauci gave his warning. He warned us of what was coming. In April 2020, America had lost 22 million jobs. Here we are, 2 years later, in the Biden administration, and every job has been returned. There are 10.6 million jobs that go unanswered right now in the American economy. We have bounced back faster than we imagined. Not only have all these jobs been returned, but for 51 straight days, gasoline prices have fallen. That is an issue about supply and demand, by the way. It is about international events, including the Russian invasion of Ukraine and supply chains across the world. Those chains that I have just referenced have been shored up, and retailers are starting to realistically address some speculation as it relates to price. Democrats shouldn't be asked to do this alone, but we are being asked to do it today alone. We are going to hear a lot of Washington talk from folks on the other side that want to address the politics of the situation rather than cap the cost of insulin for their constituents. They want to protect the pocketbooks of those who would raise prescription drug prices unnecessarily and cut costs for workers and their families, which we intend to do. You are going to hear a lot of spin on this bill that has received a lot of endorsements, even from bipartisan former Treasury Secretaries, but that is because the opponents are out of options. The Inflation Reduction Act sets our Nation on a healthier, fairer, and more prosperous path. We have heard the calls of the American people, and with the Inflation Reduction Act, we continue to win this moment for them in its totality. Madam Speaker, I urge our colleagues to support this legislation, and I reserve the balance of my time.

Mr. NEAL. Madam Speaker, I yield 1\1/2\ minutes to the very accomplished gentleman from Connecticut (Mr. Larson).

Mr. NEAL. Madam Speaker, I yield 1\1/2\ minutes to the gentleman from Oregon (Mr. Blumenauer), who has had a profound influence on the renewable energy part of this legislation.

Mr. NEAL. Madam Speaker, I yield 1\1/2\ minutes to the gentleman from Wisconsin (Mr. Kind), who is retiring but has made many valued contributions to our Nation and committee.

Mr. NEAL. Madam Speaker, the bill we are considering in the House today, the Inflation Reduction Act, started in the House of Representatives as the Build Back Better Act. Three years ago, all Democratic Members of the Ways and Means Committee introduced the GREEN Act as the Committee's consensus legislation for tax priorities relating to climate, clean energy, and energy efficiency. The GREEN Act was reintroduced, again with all Ways and Means Democrats, in the 117th Congress. The GREEN Act formed the base of the climate and energy subtitle of the Build Back Better Act, which the Ways and Means Committee marked up in September 2021 and passed out of the House, following significant input from the Senate, in November 2021. Many provisions of Subtitle D of the Inflation Reduction Act remain substantially similar to those that the House developed and passed. As the Chairman of the Ways and Means Committee, I wish to offer additional detail on the legislative intent behind certain provisions included in this legislation. This legislation provides long-term extensions of tax credits for renewable technologies such as solar, wind, geothermal, and hydropower by extending section 45 and section 48 and enacting their successor credits under sec. 45Y and section 48E. These provisions were drafted with the goal of unleashing clean energy deployment, in line with President Biden's pledge of a 50-52 percent reduction from 2005 levels in economy-wide net greenhouse gas pollution in 2030. Additionally, this legislation provides enhanced credit amounts for projects additional goals, such as those meeting domestic content requirements or located in energy communities. Currently, these renewable energy tax credits often remain out of reach for low-income communities, which disproportionately bear the burden of pollution. The Committee believes that our renewable energy deployment should align with President Biden's Justice40 initiative, which aims to deliver 40 percent of the overall benefits of federal investments in climate and clean energy to disadvantaged communities. To achieve these goals, we must bring all resources to bear across all agencies--the Department of the Treasury, the Department of Energy, the Environmental Protection Agency, the White House Council on Environmental Quality, and more. For example, the Council on Environmental Quality has developed a tool to assist federal agencies with best targeting resources towards disadvantaged communities. This goal is closely aligned with a provision that I am proud to have worked with Rep. Danny Davis to include in this legislation. H.R. 5183, provides an enhanced investment tax credit for projects in connection with low-income communities, and is included in new section 45(e) and section 48E(h) in this legislation. It draws on the success in California of a clean energy program that helps hundreds of thousands of low-income residents in multifamily housing enjoy the cost savings and environmental advantages of solar. This program provides allocated bonus credits for projects benefiting low-income residents, including multifamily housing, community solar, and individual low-income residential homeowners. The Committee intends that the program prioritize low-income individuals and communities throughout the selection process. Low-income individuals can benefit from this legislation in multiple ways, including in the form of lower electricity bills, reduction in locally harmful air pollution, inclusive economic opportunities through training and employment on such projects, and benefits to the community proven through active engagement and outreach to community members. Thus, in selecting projects for allocation, the Committee intends for the Secretary to take into account which projects demonstrate the greatest health and economic benefits for disadvantaged individuals (including benefits related to the ability to withstand extreme weather events); the greatest employment and wages for such individuals; and the greatest engagement with and outreach to such individuals, including through partnerships with local governments, community-based organizations, and Indian tribal governments. Additionally, this legislation is designed to provide maximum flexibility to the Secretary in designing an efficient application and allocation process to meet the needs of low-income residents. Specifically, the legislation is intended to allow residential rooftop providers to identify potential customers in qualifying census tracts and submit applications to serve these customers up-front, before these businesses have contractually engaged these customers. My understanding is that these businesses will need to know if they have received a credit allocation before they can offer the benefits of the credit to these customers so that businesses can provide customers accurate pricing information and cost savings to low-income customers. This legislation also makes several important additions to the property eligible under the section 48 investment tax credit and its successor credit, section 48E. The first is the addition of energy storage technologies. This provision originated as H.R. 1684, the Energy Storage Tax Incentive and Deployment, as advanced by Representatives Mike Doyle and Earl Blumenauer, and included in the GREEN Act and the Build Back Better Act. It is the Committee's intent that the technologies included in H.R. 1684, such as pumped hydropower, are considered energy storage technologies for this legislation. Pumped-storage hydroelectric facilities are sometimes called water batteries. Electricity is used to pump water from a lower to an upper reservoir. When needed, this water is then released and run through turbines to convert the stored energy back into electricity. The definition of energy storage technologies includes ``property . . . which receives, stores, and delivers energy for conversion to electricity'' under new section 48(c)(6)(A)(i). Thus, it is the Committee's intent such property not only include the two reservoirs as well as the pipe and pump to move the water uphill, but also the turbines and step-up transformer to convert the stored energy back into electricity. Additionally, relating to the coordination of the credit for energy storage technologies and the section 45 production tax credit, the Committee intends that a credit is allowed for energy storage technology under section 48 regardless of whether it is part of a facility for which a credit under section 45 is or has been allowed. The second is the addition of electrochromatic glass, also known as dynamic glass, to section 48(a)(3)(A)(ii). It is the Committee's intent that the basis for such property should include the cost of the glass itself including the devices, the wiring and other components necessary for the glass to change its light transmittance properties, as well as the window frame and the capitalized costs for the installation of these and any other related components. Additionally, this legislation creates new section 45W, the credit for qualified commercial clean vehicles, to incentivize clean vehicles and mobile machinery. In including mobile machinery, the Committee intends to incentivize cleaner farm equipment, construction equipment, and other equipment. As the Secretary develops regulations or other guidance to carry out the purposes of this section, the Committee believes it is appropriate to consider industry standards when applying rules in the section that reference vehicles. For example, the Secretary may look established methods of determining equipment weight for purposes of determining credit limits based upon gross vehicle weights and may allow, as a substitute, other commonly used identification or serial numbers when administering the vehicle identification number requIrements. This legislation is historic, and I look forward to seeing the impact these, and the many other clean energy incentives contained in this bill, have on our carbon reduction goals in the coming years.