Jason Smith

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, American taxpayers should not be at the mercy of rogue IRS agents who are handing out fines without reasonable due process. At the very least, agents ought to have actual prior approval before issuing a penalty and should not be allowed to go around looking for a sympathetic employee to grant them that approval. I commend our colleague, Representative Grothman, for introducing this straightforward legislation that puts in place some guardrails around the IRS and its agents. This bill will help restore integrity to the agency's processes. Above all, it will protect the rights of American taxpayers, whose interests we must continue to look out for. Mr. Speaker, I encourage my colleagues to vote ``yes'' on the Fair and Accountable IRS Reviews Act, and I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5349) to amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may 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 yield myself such time as I may consume. Mr. Speaker, I rise in support of the Tax Court Improvement Act, bipartisan legislation introduced by Representatives Nathaniel Moran and Terri Sewell. As a former judge, Congressman Moran knows the importance of fully protecting Americans' legal rights and due process, and I appreciate his leadership on this issue. This bill strengthens taxpayer rights during judicial proceedings before the U.S. Tax Court. The court will be able to more expeditiously resolve cases as the legislation enhances the efficiency of its judicial review to the benefit of the taxpayer. This will increase the court's productivity, and Tax Court judges will also be held to the same disqualification standards as other judges. Finally, the court will now have the ability to extend taxpayer deadlines where timely filing is impractical. The U.S. Tax Court is the only venue where taxpayers can dispute a tax estimate without first paying that tax. Taxpayers must stand on equal footing when going toe-to-toe with the IRS. Without the guarantee of rights, taxpayers are put in a situation where the IRS is essentially saying: Heads, I win. Tails, you lose. Mr. Speaker, I ask my colleagues to stand with American taxpayers and support this legislation, and I reserve the balance of my time.

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

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, the Ways and Means Committee has been working tirelessly to strengthen taxpayer rights. This year alone, the committee has approved several pieces of legislation giving taxpayers fairer treatment. The Tax Court Improvement Act is another one of these solutions. The IRS is the most feared Federal agency for good reason, but we are working to change that. In addition to pursuing partisan aims, it has a long-documented history of treating taxpayer rights as mere suggestions. This bill will give taxpayers more confidence and greater protections when litigating their case before the U.S. Tax Court. Mr. Speaker, I thank Congressman Moran and Congresswoman Sewell for championing taxpayer rights. This bill received total support in the Ways and Means Committee, and I urge all my colleagues to do the same here in the House. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I rise today to honor the life of Dr. Jon Cozean of Farmington, Missouri. Dr. Cozean, a veteran of the U.S. Marine Corps, died November 11, 2025, at the age of 87. Jon was a lifelong learner. He started a radio station. He studied journalism at the University of Missouri, earned a master's degree from George Washington University and a doctorate in international relations from the American University. He worked for the New York Times at its Washington D.C. bureau. It was the sudden death of his father in 1985 that brought Jon back to Farmington to lead the family business. He was a fourth-generation owner of Cozean Memorial Chapel and was inducted into the National Funeral Directors Association Hall of Excellence. He was a man of quiet dignity, sincere kindness, and genuine interest in people. Jon was a fixture at community events. He invested in his hometown in a variety of ways from taking photos of the high school football games to teaching at Mineral Area College to serving as Mr. Country Days in 2018. Jon was best known for his passion for local history. He loved to share details about the Farmington community with audiences who came to appreciate their heritage more because of the way Jon brought their hometown story to life. Dr. Jon Cozean is part of the fabric of Farmington. He leaves a legacy of caring that's exemplified by the many lives he touched. I join with the Farmington community in mourning his loss but celebrating his life of service today before the United States House of Representatives.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I rise today to honor Anna Kathleen Cummins Kennedy of Poplar Bluff, Missouri, whose life exemplified service to country, devotion to family, and tireless commitment to community. Born on January 1, 1925, near Falmouth, Kentucky, Anna Kathleen was the seventh of ten children on her parents' farm. When her mother died at age 12, she immediately assumed the duties of running the household, caring for her younger brothers, cooking, and keeping the home, all while continuing her education and graduating from Falmouth High School in 1942. During those formative years she became an extraordinary cook, an immaculate homemaker, and a steadfast caretaker to her family. After contributing to the wartime labor force in Cincinnati, Ohio, she enlisted in the Women Accepted for Volunteer Emergency Service in early 1945 and trained in New York. She served with the U.S. Navy Nurse Corps at Naval Air Station Memphis, Tennessee, where she ministered to service members during the final months of World War II. She was honorably discharged in January 1946 after devoting service to her country. In the closing days of her service, she met Ardell O. Kennedy at the Memphis Naval Air Station. They married in January 1946 and began their family in 1947. Ardell and Anna enjoyed 71 amazing years together welcoming their four children: Karen Delleen, Bonnie Lee, Mark Alan, and Douglas Ray. They both made education a priority, ensuring each child completed college and pursued careers in nursing, teaching, and law. The Kennedys made Poplar Bluff their permanent home in 1950. For two decades Kathy raised her children while serving as a devoted wife and mother and as an active leader in her church and community. She was a charter member of Fellowship General Baptist Church and served as Den Mother, PTA member, Vacation Bible School director, Sunday School teacher, and participant in mission and quilting societies. She devoted herself to food, clothing, and fund drives and served Eastern Star for more than 50 years, holding local and state offices. Once her children were grown, Kathy worked for more than 25 years as a clerk at livestock auctions across Missouri and Arkansas. She cherished family gatherings, hosted Sunday dinners, and traveled with relatives to nearly every state. She was a talented craftswoman whose creativity touched every part of her life. She enjoyed bowling for both fun and friendship, and her love of reading kept her mind curious and engaged. She became grandmother to 10 and great-grandmother to 16, creating cherished quilts and paintings for each and continuing to nourish her family with homemade meals as long as she was able. It is my honor to recognize Anna Kathleen Cummins Kennedy for a life defined by courage in service, devotion to family, and enduring generosity to her community. Her legacy of care, craftsmanship, and commitment stands as a model of the quiet, steady contributions that strengthen families and towns across our Nation. On behalf of myself, Congressman Jason Smith and the community she served, I offer profound appreciation for her remarkable life.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, before November, Americans wondered whether our best days were behind us. Democrats fueled inflation. They opened our borders, funded illegal immigration with your tax dollars, and increased IRS audits on the middle class, all while leaving the working class behind. President Trump promised to make America great again, and 77 million--77 million Americans supported that promise. They voted for change. The One Big Beautiful Bill Act delivers for the American people. This is the largest tax cut for working families, farmers, and small businesses in U.S. history. Households making under $100,000 will see a 12 percent tax cut compared to what they pay today. The average family of four will see nearly $11,000 more in their pockets each year. Real wages for workers will rise by as much as $7,200 a year. A waitress working for tips will keep an extra $1,300. A lineman working overtime after a storm will keep an extra $1,400. While Democrats defend illegal immigrants, fraudsters, and bureaucrats, Republicans are standing up for the American people, putting more money in their pockets. President Trump promised no tax on tips, overtime pay, or car loan interest, and tax relief for seniors. We are delivering on all of those items and more. Families win in the One Big Beautiful Bill Act. Over 40 million households will benefit from a higher child tax credit of $2,200. We boost the standard deduction to give a tax cut to the 91 percent of middle-income families who use it, up to $31,500. Young Americans win. We expand choices for educational freedom and open up savings options to include trade schools. Moms and dads get new support for adoption, paid leave, childcare, and healthcare costs. Kids get Trump accounts, giving them a financial stake in our country's future. We bring back American jobs and our manufacturing base by protecting or creating more than 7 million jobs, including 1 million new small business jobs each year. We rein in Washington by delivering the largest cut in mandatory spending in U.S. history. The One Big Beautiful Bill Act is for the people who don't have lobbyists in this town: the farmers; the welders; the waitresses; the nurses who are pulling double shifts; the truck drivers who are hauling goods across this country; and the folks who work hard, play by the rules, and ask only for a fair shot and a government that works for them, not against them. It is for places like Peachtree City, Georgia; Yukon, Oklahoma; Petersburg, West Virginia; Erie, Pennsylvania, and all of the other communities that the Committee on Ways and Means visited over the last 24 months. The One Big Beautiful Bill Act is their bill. It is about restoring sanity in a town that has lost it, cutting waste, and reining in reckless spending. It demands that, if you are able to work, you should. It stops asking working families to foot the bill for Washington's bad decisions. Let's get this done, Mr. Speaker.

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Tennessee (Mr. Kustoff).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Nebraska (Mr. Smith).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Illinois (Mr. LaHood) for the purpose of a colloquy.

Mr. SMITH of Missouri. Mr. Speaker, yes, it is the legislative intent that vehicles shall be treated as ``acquired'' as of the date on which a written binding contract is entered into for their acquisition and a payment has been made.

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Kansas (Mr. Estes).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentlewoman from West Virginia (Mrs. Miller).

Mr. SMITH of Missouri. Mr. Speaker, I yield 45 seconds to the gentleman from Iowa (Mr. Feenstra).

Mr. SMITH of Missouri. Mr. Speaker, I yield 47 seconds to the gentleman from Indiana (Mr. Yakym).

Mr. SMITH of Missouri. Mr. Speaker, I yield 30 seconds to the gentleman from North Carolina (Mr. Knott).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Louisiana (Mr. Scalise), the majority leader.

Mr. SMITH of Missouri. Mr. Speaker, I represent one of the poorest congressional districts in this country. I can tell you this piece of legislation is for those working families, those small business owners, and those farmers who are doing everything they can just to get by. It is not for the millionaires and the billionaires. How many waitresses who are tipped are billionaires? How many billionaires work hourly jobs and overtime? None do so. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Wow, Mr. Speaker, we have stood in this Chamber for over 8 hours listening to a lot of words, a lot of comments, a lot of inaccurate statements, and where I come from--could we have order? Mr. Speaker, I come from the Show Me State, and what we just heard can be defined in one word, a bunch of hogwash is what we have heard for 8 hours on that side of the building. I will tell you, for the 8 hours--could we have order? Mr. Speaker, the 8 hours of hogwash that we just heard will not change the outcome that you will see very shortly when we deliver historic tax relief for working families, small business owners, and farmers. Mr. Speaker, I yield 1 minute to the gentleman from Louisiana (Mr. Johnson), our great Speaker of the House of Representatives.

Mr. SMITH of Missouri. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute to the gentleman from Virginia (Mr. McGuire).