Jason Smith

Mr. SMITH of Missouri

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 H.R. 6495, the Taxpayer Notification and Privacy Act, bipartisan legislation introduced by Representatives Greg Steube and Jimmy Panetta. When the IRS seeks information about a taxpayer, the agency should not be able to go behind their back without their knowledge. Yet, right now, the IRS can do just that. Currently, the IRS is not required to notify a taxpayer who is under review or investigation about what information the agency is seeking; who it may have contacted; or, for that matter, give the taxpayer the opportunity to provide the information themselves. This puts the individual taxpayer in a situation where their privacy, their livelihood, or their reputation could all be unduly harmed. That is unacceptable. Thanks to Representative Steube--a tireless advocate for the American taxpayer--who has been focused on holding a powerful agency like the IRS accountable, taxpayers will be better protected. Mr. Speaker, 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 Florida (Mr. Steube), the sponsor of this legislation.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Among the supporters of this bill is the National Taxpayer Advocate, the independent organization tasked with helping taxpayers solve problems with the IRS. Their recommendations align with the changes this legislation would enact to strengthen taxpayer rights. It is not only about protecting a right to privacy but also the principle of fairness that all Americans should be afforded under the law. Mr. Speaker, I encourage my colleagues to support this legislation, 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. 5366) to amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exclusion from gross income of compensation for losses or damages resulting from certain wildfires, as amended.

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 this bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. I rise in support of H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, bipartisan legislation introduced by Representatives Greg Steube, Mike Thompson, and Jimmy Panetta and named after our late colleague, Mr. Doug LaMalfa, who dedicated his life to public service and was a very strong advocate for helping so many of his constituents whose lives had been turned upside down by wildfires. The chief sponsor of this legislation, Representative Steube, hails from the State of Florida, which is no stranger to the worst of natural disasters, including hurricanes that have devastated communities there and everywhere. The bipartisan work that has been done in advancing this legislation speaks to the fact that no community in America is safe from a potential natural disaster. Every Member of this body has had to or will have to at some point respond to some level of devastation brought to the doorsteps of the folks who they represent because of a natural disaster. This bill appropriately extends an existing provision within the law that allows taxpayers to deduct personal casualty losses stemming from a natural disaster while also excluding wildfire disaster relief payments from taxable income. These are the commonsense measures that ensure Americans recovering from a disaster have fewer tax burdens and more resources to navigate their recovery. Mr. Speaker, 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 Florida (Mr. Steube), the sponsor of this legislation, who has been a very strong advocate for recovering from natural disasters, including the citizens of his home State of Florida.

Mr. SMITH of Missouri. Mr. Speaker, I yield 2 minutes to the gentleman from California (Mr. Fong).

Mr. SMITH of Missouri. Mr. Speaker, I am prepared to close, and I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time to close. Mr. Speaker, in 2024, Congress acted to provide critical tax relief for Americans hit hard by natural disasters. The goal was clear: Provide relief to those who need it most. With this legislation before us today, we have the opportunity to continue ensuring victims of natural disasters, including wildfires, continue to receive the relief that they deserve and the resources they desperately need to recover and rebuild. I thank Representative Steube for this bill and for his hard work to appropriately pay tribute to our late colleague, Mr. LaMalfa, on an issue that was such a passion for him. Mr. Speaker, I encourage my colleagues to support this legislation, 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. 2347) to amend the Internal Revenue Code of 1986 to exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact, 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 submit extraneous material on this bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I rise in support of H.R. 2347, the Survivor Justice Tax Prevention Act, bipartisan legislation introduced by Representatives Lloyd Smucker and Gwen Moore. Survivors of sexual assault face a long road to recovery without having to battle with the IRS over keeping the compensatory damages or settlements that they receive. Unfortunately, right now, the burden of proof that a sexual assault survivor would have to provide to the IRS, including medical records to prove that they deserve to have their settlement funds excluded from gross income for tax purposes, ignores the fact that such victims often do not have the same observable physical injuries that other victims of assault might have. Mr. Speaker, this clarification in law is desperately needed. I thank Representatives Smucker and Moore for the true compassion they have shown in fighting to right this wrong for victims of sexual assault. Mr. Speaker, 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 Pennsylvania (Mr. Smucker), who is the sponsor of this legislation and who has done great bipartisan work in advancing a much-needed solution to support survivors of sexual assault.

Mr. SMITH of Missouri. Mr. Speaker, it is disturbing to think that the IRS is allowed to tax survivors of sexual assault on the compensatory damages or the settlements that they have received. Such victims should not have to relitigate their case before the agency, adding insult to the injuries that they have already suffered. I encourage my colleagues to support this great piece of legislation, 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. 5334) to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes, 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 submit 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 H.R. 5334, the Supporting Early- childhood Educators' Deductions, or the SEED, Act, which is bipartisan legislation introduced by Representatives Brian Fitzpatrick and Jimmy Panetta. Early-childhood educators are the foundation of a lifetime of education for the next generation of leaders in this country. They put in the long hours and often dip into their own wallets to provide educational materials for their classrooms. Unfortunately, unlike their K-12 colleagues, they are not afforded the same tax deduction to help cover those expenses. This is a longstanding oversight that needs correcting. This legislation provides early-childhood educators with the same deduction so they are on equal footing with their school colleagues. I commend Representatives Fitzpatrick and Panetta, who are standing up for America's teachers and have been championing the cause for years. Mr. Speaker, 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 Pennsylvania (Mr. Fitzpatrick), the co- lead of this legislation, who recognizes and is championing the needs of all of our teachers with this important legislation.

Mr. SMITH of Missouri. Mr. Speaker, when it comes to supporting teachers who go the extra mile to provide for their students, including paying out of pocket for supplies and other educational materials, we need to ensure we are acknowledging and rewarding the contributions of all of our educators. That includes the early-childhood teachers, who are charged with instilling in our youth a love of learning and curiosity from the youngest age. I encourage my colleagues to support this legislation, 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. 6903) to require the Secretary of State to revoke any United States passport issued to an individual, on receipt of a certification by the Secretary of Health and Human Services that the individual has a child support arrearage exceeding $2,500, as amended.

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 rise in support of H.R. 6903, the Ensuring Children Receive Support Act, bipartisan legislation introduced by Representatives Beth Van Duyne and Jimmy Panetta. This legislation has a simple premise: Parents must meet their obligations to care for their kids, period. It is pretty simple. To ensure that is happening, State-level child support agencies rely in part on the Passport Denial Program, which is run out of the State Department and, as its name suggests, is used to deny the ability of delinquent parents to obtain a passport to leave the country when they owe back child support. The State Department has authority under current law to deny, limit, or revoke a passport of an individual, but as we have discovered, quite often the bureaucracy does not act with the level of urgency that is needed. This bill makes it clear that the State Department must revoke an individual's passport, both at the time of initial application for a passport and at the time of renewal. Research indicates that child support is a significant portion of income for low-income families, making up 41 percent of total income when received and can help reduce poverty and reliance on welfare. Among all families served, 24 percent have income below the Federal poverty level. Representatives Van Duyne and Panetta are doing tremendous work here to ensure that States have the enforcement tools that they need and children receive the support that they need and are owed without delay. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, Pursuant to House Resolution 1147, I call up the resolution (H. Res. 1156) expressing support for tax policies that support working families, and ask for its immediate consideration in the House.