James Renacci

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted Yea on Roll Call No. 45 and Yea on Roll Call No. 46.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today to recognize the 555th Honors Detachment. Our nation has a solemn duty to honor those who have served. The last honors of a deceased veteran is one of the most important traditions. In January 2000, Congress guaranteed Veterans' Funeral Honors. This would include at least two service members who will fold and present the American flag and a bugler to sound Taps. When planning for the Ohio Western Reserve National Cemetery's (OWRNC) first burials in June of 2000, the director sought to provide enhanced military services for deceased veterans by tasking Northern Ohio county veterans groups with providing funeral honors. Three Wayne County brothers, Lloyd, Arden, and Elton Boyer were concerned about the lack of participation in their county. There was a need for additional support. Elton suggested forming a new Wayne County Veteran Organization just to provide military rites at the National Cemetery. As a result of this discussion the 555th Honors Detachment was born. It is sometimes referred to as ``The Triple Nickel''. The ``5'' in the name symbolizes the five military services. The 3 fives are symbolic of the three brothers who proposed the concept. By October 2000 there were 16 names on the unit roster and they have grown to contain members from all service branches. The 555th Honors Detachment has demonstrated itself to be one of the top Veterans' Service Organizations in our Great Nation. The Triple Nickel is heavily involved in veteran and patriotic programs and activities throughout the numerous Wayne County communities and schools. In 2017, the 555th Honors Detachment performed 375 funeral honors missions and almost 100 private functions. The Triple Nickle has presented itself as a premier veteran service organization worthy of recognition.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 2, YEA on Roll Call No. 3, and YEA on Roll Call No. 4

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, as a member of the Ways and Means Committee, I rise today to speak on the Congressional intent behind the exemption for aircraft management services (AMS) companies from the federal excise tax (FET) on air transportation included in Section 13822 of H.R. 1. This provision is based on H.R. 896, sponsored by Congressman Tiberi and co-sponsored by myself. AMS companies are paid to manage and maintain fleets of private aircraft, a service that is non-commercial. The FET on air transportation, on the other hand, is considered an airline ticket tax which commercial airline customers pay when they purchase a commercial airline ticket. Congress is exempting AMS companies from the FET on air transportation because fees paid for the maintenance and management of private aircraft are not analogous to the purchase of a commercial airline ticket. Likewise, Federal Aviation Regulation (FAR) Part 91 recognizes that AMS companies provide non-commercial aircraft operations and thus are generally only subject to federal fuel taxes, and not the FET on air transportation. We included Sec. 13822 in H.R. 1 because the IRS has pursued a number of AMS companies for collection of the FET on air transportation. The result has been inconsistent outcomes, creating winners and losers among similarly situated AMS companies. To clarify the law, which has become quite muddled in this area, H.R. 1 seeks to set the record straight regarding the applicability of the FET on air transportation to AMS companies. In conjunction with prior legislation, H.R. 1 makes clear that the FET on air transportation is not applicable to payments for the management of aircraft that are wholly-owned, fractionally owned, or that belong to a fractional program. As such, with the enactment of H.R. 1, the IRS should cease its efforts to collect the FET on air transportation from AMS companies. The IRS should not infer that Congress believes the FET on air transportation did apply to management fees paid to AMS companies prior to enactment of H.R. 1. On the contrary, Congress is finally clarifying an area of law that has become muddled, resulted in inconsistent enforcement, and created winners and losers among similarly situated AMS companies.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 702, and NAY on Roll Call No. 703.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted: YEA on Roll Call No. 697; YEA on Roll Call No. 698; YEA on Roll Call No. 699; YEA on Roll Call No. 700; and NAY on Roll Call No. 701.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted ``Yea'' on rollcall No. 694, ``Yea'' on rollcall No. 695, ``Nay'' on rollcall No. 696, ``Yea'' on rollcall No. 697, and ``Yea'' on rollcall No. 698.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today to pay tribute to the life of Charles Gilbert Slepian. A veteran of the United States Army, Charles dedicated his life to protecting and serving his country. Charles ``Chic'' Slepian was born and raised in the South Bronx in New York, New York. Charles was a loving husband to his wife Patricia Murray, dedicated father to his children Jon and Keri from his marriage with Nita Koval, and to Jenny and James from his marriage to Jeanette Slepian. He was a caring grandfather to his many grandchildren and proud uncle to Michael and Mark Slepian, and Lori Mulick. A graduate of the City College of New York and Fordham Law School, Charles had a rich career as an educator and attorney. He served as Deputy Commissioner to New York City Mayor John Lindsay. Additionally, he founded the Foreseeable Risk Analysis Center to consult on various security protocols. As a security consultant, Slepian was frequently called upon by national media outlets to offer his expert analysis on the improvement of security practices. Mr. Speaker, it is my honor to recognize a life so fully lived. Charles shared his energy with those whom he worked and instilled his values of sacrifice and service in his loved ones. His son, James Slepian, served not only as my chief of staff, but my confidant and friend. I am grateful for the Slepian family's service to our country and ask my colleagues in the House to join me in paying tribute to a valued soldier and citizen, Charles Gilbert Slepian.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 672, and YEA on Roll Call No. 673.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted ``nay'' on rollcall No. 650, ``yea'' on rollcall No. 651, and ``nay'' on rollcall No. 652.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 638, and YEA on Roll Call No. 639

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today in support of H.R. 1, the Tax Cuts and Jobs Act. First of all, I want to thank President Trump for making this a priority, but I especially want to thank Chairman Brady for his tireless efforts and leadership in bringing this legislation to the floor today. Three decades ago, there was a 24-year-old starting a business in Ohio. He borrowed money and started hiring people. As he grew his business, he didn't take a paycheck and kept hiring hardworking middle class Americans. But then, as he started looking over things, he couldn't hire anymore, because of the tremendous tax bill owed to the Federal Government. That is what small business entrepreneurs face in today's tax environment. That 24-year-old was me. Luckily, I was a certified public accountant. I was able to figure out a way to make my business work and grow without our suffocating Tax Code or through our suffocating Tax Code. Unfortunately, most small-business owners do not experience the Tax Code complexities until they get started. They have an idea, they start their business, and then the government steps in; and they are not CPAs. If my three children were to ask me today if they should risk and start a business, I would be hesitant to push them down that path, which is why I support H.R. 1, which lowers the tax rate for businesses and gives hardworking taxpayers a break. This bill puts more money in their pockets to do with it what is important to them, those hardworking taxpayers, not letting the government take it and waste it. Lowering the individual rate will give Americans the opportunity to choose where they want to spend their money instead of banking on a government to spend it for them. On the business side, the harsh reality is that America has become an uncompetitive place to do business. With the highest corporate tax rate in the developed world, it should not be a surprise that businesses are relocating to countries with better business climates. Fortunately, by bringing our rate down to 20 percent, we can make America one of the most competitive countries in the world to do business. It is hard for U.S. companies to compete against companies based in Canada, where the Federal income tax rate is 15 percent, Ireland at 12.5 percent, or even the U.K., which will be 17 percent by 2020. Businesses set their prices to be competitive. The U.S. has to set its business rate to compete, as well. The high corporate tax rate is not just a Wall Street problem; it is a Main Street problem. Business entities do not pay taxes; people do. The burden of the corporate tax rate falls on three categories of people: shareholders, customers, and employees. Corporations do not pay taxes; we do. This bill helps companies compete, hire more people, and give them a more competitive wage. This bill gives individuals more money to spend on what they want, not what the government wants. This bill simplifies the Tax Code for hardworking Americans. Mr. Speaker, I urge my colleagues to support this historic reform so more Americans can choose where their money goes, not Washington. Mr. Speaker, I urge passage of H.R. 1.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted yea on Roll Call No. 623, yea on Roll Call No. 624 and nay on Roll Call No. 625.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 569, YEA on Roll Call No. 570, and NAY on Roll Call No. 571.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 558, and YEA on Roll Call No. 559.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted Yea on Roll Call No. 439, and Yea on Roll Call No. 440.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 410, YEA on Roll Call No. 411, YEA on Roll Call No. 412, and YEA on Roll Call No. 413.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, had I been present, I would have voted YEA on Roll Call No. 407, YEA on Roll Call No. 408, and YEA on Roll Call No. 409.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I join my colleagues today to offer my tribute on behalf of my predecessor, mentor, and most importantly my friend, the late Congressman Ralph Regula. We not only had the chance to share the same district but we celebrated the same birthday, something that always made our connection feel stronger. Congressman Regula represented the 16th District of Ohio in the United States House of Representatives from 1973 until his retirement in 2009. For thirty-six years and eighteen terms, Ralph Regula brought common-sense, Ohio values to Washington each and every day. Ralph came to Washington, often in his ubiquitous red pickup truck, to do a job for the American People. His was an office held in trust for a time and then relinquished with grace when that season of his life was over. Ralph Regula began his career as a teacher and grade school principal. Throughout his long career in public service he always encouraged students who approached him to ``Learn something new every day''. It was more than advice: it was a heartfelt wish that every young person he met would embrace a lifetime of learning and go on to become the very best versions of themselves. As a public servant, Ralph Regula was a thoughtful, conscientious man of the people. From humble beginnings as village solicitor in Navarre, Ohio, Ralph brought his experience as an educator to the Ohio Board of Education, and from there, to the Ohio state house where he served in the Ohio House of Representatives and the Ohio Senate. In 1972, Ralph Regula was elected to Congress to represent the 16th District of Ohio, an office he always said he held in trust for the people he represented back home in Ohio. His constituents sent him back to Washington eighteen times, asking for and receiving his best service and judgment on their behalf in the People's House. In Congress, Ralph Regula served most of his tenure in the Committee on Appropriations. Ralph would say he was one of the keepers of America's checkbook. In that role, Ralph brought his own brand of fiscal conservatism to bear on the great issues facing the United States. As chairman of the Committee on Appropriations Interior subcommittee, Ralph was instrumental in securing the future of Cuyahoga Valley National Park. I have no doubt that Ralph Regula will be remembered for many things during his time in Congress. I think his sense of fairness and his bi- partisan approach to lawmaking will, no doubt, be among the best attributes recalled by his friends and colleagues. Debate ended at the doors to the House, but the friendship always endured. Ralph was foremost, though, a family man. The great love of his life, Mary, was his partner through thick and thin. Partners in all things, Ralph and Mary built a life together and raised three wonderful children: David, Richard and Martha. In closing, Mr. Speaker let me just say this: It truly was the honor of a lifetime to know Congressman Ralph Regula and call him my predecessor, mentor, and my friend. He will be dearly missed by all.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today to pay tribute to the life of Sergeant William Dwight Tester, Sr., father of Joyce Kraemer and William Dwight Tester, Jr., brother of Venora Hatley, grandfather of Lt. Commander Dustin Kraemer, Brandon Kraemer, and Brian Kraemer, great-grandfather of Max Kraemer, uncle of William C. Hatley, and husband of the late Josephine Tester. Sergeant Tester dedicated his life to serving his community and our nation, serving in the Korean War as a member of the 37th Infantry Division and later in the Ohio National Guard's Company B 137th Tank Battalion. Sergeant Tester was born on February 3, 1933 in Butler, Tennessee to the late Roscoe and Roxie Tester and lived most of his life in Rittman, Ohio. Following his service to the country, he was employed as a tool and die maker at the former Packaging Corporation of America, retiring after 40 years of service. He was also an active member of his community, serving in the Doylestown American Legion post No. 407 and the Doylestown Lions Club. Sergeant Tester was an avid farmer and gardener, but above all else, he enjoyed spending time with his family and friends. Mr. Speaker, it is my honor to recognize a life so fully lived. William Dwight Tester, Sr. instilled the values of service, hard work and integrity into his children, grandchildren, employees, and mentees; values that we should all strive to uphold in our daily lives. I ask my colleagues in the House to join me in paying tribute to a valued soldier and citizen, Sergeant William Dwight Tester, Sr.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today to pay tribute to Babcock & Wilcox, a power generation company which employs hundreds of Ohioans in Ohio's 16th District. B&W celebrates its 150th Anniversary on June 22, 2017, and since its founding, it has become a global leader in energy and environmental technologies, as well as services for power and industrial markets. In its 150 years, B&W produced a number of historic firsts. It supplied energy for the first electric street lights. It powered New York's first subway. It built components for the USS Nautilus, the world's first nuclear-powered sub. It also pioneered emissions control technologies that allowed utilities to comply with the Clean Air Act. As B&W celebrates 150 years in business, I would like to congratulate them on their storied achievements and wish them success in their next 150.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I missed votes on Roll Call No. 309 and No. 310. Had I been present, I would have voted Yea on Roll Call No. 309 and Yea on Roll Call No. 310.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I was absent during rollcall votes No. 300 and No. 301. Had I been present, I would have voted yea on rollcall No. 300, and yea on rollcall No. 301.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I rise today in support of H.R. 2581, the Verify First Act, introduced by my good friend and colleague, Congressman Lou Barletta. This legislation seeks to remedy one of the many oversights of the ACA that it failed to address--an oversight at the expense of the American taxpayer. Under the current system, the Treasury disburses credits to individuals before their application has been verified. In the real world, where I come from, that just doesn't happen. If the IRS then finds out that this individual is not eligible, they have to try to get the money back. It is almost impossible to recover that money. This legislation closes a loophole simply by requiring an individual be verified as lawfully present before the Treasury releases the money. It is important to understand that the issue at hand is about poor stewardship of hard-earned tax dollars. That is what the American people sent us down here for. The sole intent of this credit was for the credits to be used lawfully, and this legislation helps ensure just that. At a time when our national debt is $19 trillion and counting, it makes no sense for the Federal Government to continue to write these checks. My constituents in Ohio depend on me to ensure responsible stewardship of their hard-earned tax dollars. Mr. Speaker, I urge my colleagues to commit to the same responsibility and support the Verify First Act.

Mr. RENACCI

Mr. RENACCI. Mr. Speaker, I missed votes on Roll Call No. 286 and No. 287. Had I been present, I would have voted YEA on Roll Call No. 286, and YEA on Roll Call No. 287.