Jason Smith

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr Speaker, I rise today to congratulate Ste. Genevieve Industries, Inc. on its 50th anniversary. SGI was established to provide a place for individuals with disabilities to experience the value of dignified work. Over the years, this non-profit has offered opportunities for people to share their skills and talents, including two who have worked there since the very day SGI opened its doors. Katherine Blechle and Linda Wolk went to work at SGI on September 20, 1976, and they are still on their jobs today. SGI began by having its employees make custom pallets. In the decades since, they've added contract work--delivering bagged ice, shredding documents and operating the Ste. Genevieve County Recycling Center. They host electronic waste disposal events where residents can bring old computers, printers and other devices for safe disposal. SGI employs 28 adults with disabilities and 20 staff members at its location at 10929 Industrial Drive. Josh Adams is the director, and the Board of Directors is led by President Bob Hoog. Board members Clement Donze and Mary Ann Roth are also celebrating a half century of service to SGI. Ste. Genevieve Industries, Incorporated is a treasure in the Ste. Genevieve community, and it is my great pleasure to recognize SGI today on its 50th anniversary before the United States House of Representatives.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and nays.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, we know that bad actors and fraudsters prey on Americans every day by stealing money, identities, and harming livelihoods. The relief included in this legislation will ensure the IRS is not adding insult to injury. It is another strong, bipartisan effort by the Ways and Means Committee and this Congress to do right by American taxpayers. That is why the bill received unanimous approval by the Ways and Means Committee. I urge all my colleagues to do the same and support this legislation. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Wisconsin (Mr. Grothman).

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Ohio (Mr. Miller).

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9500, the Tax Relief for Fraud Victims Act, introduced by Representative Miller of Ohio. Many of our fellow Americans have been the victims of fraud and suffered tremendous losses, both financial and otherwise. The hardship these victims endure in rebuilding their finances or recovering from identity theft is made all the worse by the fact that under current law they are also required to pay taxes on their scam-related losses. This legislation provides much-needed relief for victims of fraud by allowing taxpayers to deduct the losses related to the fraud scheme that stole from them. Moreover, it recognizes that not all crimes are discovered at the time that they occur. The bill gives taxpayers more time to amend previous tax returns in order to receive credits and refunds on their losses. I appreciate Representative Miller's tireless efforts to not only combat fraud and punish the bad actors who scam taxpayers but to go the extra mile and find solutions for the victims of such fraud so that they are not penalized by the IRS. Lastly, I must mention the valuable input that our Ways and Means colleagues, Representatives Steube and Panetta, had in crafting this legislation. During its markup, we agreed to work together to improve the underlying policy to allow for retroactive deductibility of fraud- related losses. I am pleased that this bill reflects that additional bipartisan approach. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9500) to amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses and to provide for increased taxpayer relief with respect to theft losses involving fraud, deceit, or misrepresentation, as amended.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. We need an IRS that is relentless in combatting fraud and pursuing criminals who break our tax laws. We have to make sure the agency's actions target the criminal and not the victim. This legislation will help protect taxpayers by fixing a flaw in our current IRS fraud prevention efforts, and I encourage all of my colleagues to support its passage. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as she may consume to the gentlewoman from New York (Ms. Malliotakis).

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9499, the Protecting Taxpayers from Ghost Preparers Act, introduced by Representative Malliotakis. Shady businesses and criminal enterprises commit all types of tax fraud, including exploiting the system by filing returns on behalf of individuals while making it appear that the taxpayers prepared and submitted those returns themselves. The actions of these so-called ghost preparers can leave an innocent taxpayer facing the blame and potential IRS penalties for a crime that they did not commit. This legislation provides much-needed clarity within our tax code and ensures Americans do not face an indefinite future of IRS assessments or penalties because of the misdeeds of others. It reflects the longstanding commitment of Representative Malliotakis to protecting the rights of taxpayers, particularly those within her own district who have been the victims of tax fraud. Mr. Speaker, I applaud her leadership on the issue and her work to put forward legislation that received unanimous approval from the House Ways and Means Committee. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9499) to amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes, as amended.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, Congress has a responsibility to make sure that American taxpayers have a voice when their rights and interests are at stake. The Taxpayer Advocate Participation Act is a targeted approach to do just that, giving the taxpayer advocate another tool to advocate for taxpayers in cases where the outcome could affect their rights. As the National Taxpayer Advocate has said, this authority is expected to be used sparingly. A similar authority already exists at the Small Business Administration where the chief counsel for advocacy can champion the rights of small businesses before a court of law. The American taxpayer deserves the same. Mr. Speaker, I urge my colleagues to support this legislation, and I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes to the gentleman from Wisconsin (Mr. Grothman).

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube).

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act, introduced by Representative Steube. As the title suggests, the National Taxpayer Advocate exists to champion the interests of American taxpayers and act as their voice to ensure fair treatment. There is currently one place where the advocate is forbidden from expressing those views directly: a court of law. That is because current law generally only allows Department of Justice personnel to represent the interests of the United States and its citizens in cases before the courts. This means that when the interests of American taxpayers are being litigated and the outcome could impact the rights of taxpayers, the individual whose job it is to advocate on behalf of those taxpayers is not allowed to do so. Representative Steube has made it his mission to advance the interests of American taxpayers. It is fitting that he is leading the charge to give the National Taxpayer Advocate another tool to support taxpayers: the ability to file amicus briefs in court. To be clear, this authority is specifically tailored to ensure the advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights. This bill received unanimous support in the Ways and Means Committee, and I look forward to advancing it through the House. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9498) to amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes, as amended.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time to close. When we welcome home Americans who have been held hostage abroad, they should receive a handshake or a warm hug, not a tax bill. I appreciate Representatives Tenney bringing this bill back to the Ways and Means Committee this Congress so that we can once again pass it here in the House and send it to the Senate. We should not punish Americans for being held hostage. Preventing the IRS from penalizing our fellow citizens and their families who have suffered at the hands of hostage-takers or hostile foreign governments is the right and decent thing to do. I encourage all of my colleagues to support this legislation, and I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as she may consume to the gentlewoman from New York (Ms. Tenney).

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9496, the End Tax Penalties on American Hostages Act, introduced by Representative Tenney. It seems impossible to imagine that any American who has been held hostage or wrongfully detained abroad and is safely returned home could then face a penalty from the IRS for failure to pay taxes while in captivity. Yet, under current law, those Americans and their families could owe thousands of dollars in tax penalties and fines. As of 2025, an estimated 74 Americans were being held abroad against their will. Right now, the IRS has no authority to provide extended relief to these taxpayers or to lessen or eliminate interest payments on tax liabilities. This is not just unfair, it is absurd. That is why this legislation received unanimous support in the Ways and Means Committee earlier this summer, and a previous version of Representative Tenney's bill was also approved by the House of Representatives last Congress. This gap in our tax code deserves to be closed once and for all. I appreciate Representative Tenney's continued leadership on this issue and her commitment to American families who have endured unspeakable hardship and tragedy. I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on this bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9496) to amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes, as amended.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I thank Chairman Cole for the opportunity to speak. Mr. Speaker, I rise in support of this legislation, which not only prevents another government shutdown but also includes legislation passed by the Ways and Means Committee and the House to reauthorize trade policies that are vital to our Nation's economy and national security. For over two decades, the African Growth and Opportunity Act has been the foundation of America's trade partnership with the nations of sub- Saharan Africa. AGOA promotes greater economic stability and opportunity across Africa while advancing America's strategic and national security interests, including access to critical minerals and more secure supply chains that are not beholden to Communist China. Africa is home to approximately 30 percent of the world's critical mineral resources. Strengthening our trade relationship with Africa ensures that we do not surrender those critical minerals to China. China has invested $8 billion to $10 billion in Africa and is seeking to monopolize that entire market to control future technological innovation and achieve military dominance. We cannot let that happen. This bill also reauthorizes the Haitian Hemispheric Opportunity through Partnership Encouragement Act and the Haiti Economic Lift Program Act, known as HOPE and HELP. These programs provide trade preferences for textile and apparel products from Haiti and encourage greater stability in a nation less than 600 miles away from the Florida coast that has long suffered political and economic upheaval. Greater stability in Haiti means fewer regional security concerns for the United States. Earlier this year, we reauthorized both of these vital agreements for an additional 1 year. Today's legislation ensures that both AGOA and Haiti HOPE/HELP will be in effect through the end of 2028, which will give our committee and stakeholders interested in these vital programs time to consider reforms and update them to ensure that they continue to advance U.S. interests.