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 today in support of H. Res. 1156 and the working families tax cuts, which have led to this year's historic tax refund season. Today, April 15, is tax day. The IRS typically receives around 24 percent of tax returns in April. What millions of Americans are finding out today is that their tax refund is significantly larger than it has been in the past, thanks to the working families tax cuts. Refunds this tax season have increased by 11 percent, with the average refund over $3,400. Much of that relief is thanks to the policies championed by President Trump. Over 6 million Americans have claimed no tax on tips, 25 million Americans have claimed no tax on overtime, and 30 million taxpayers claimed the Social Security deduction. Over 1 million Americans claimed the no tax on auto loan interest. Who are the folks claiming these deductions? It is working-class Americans. It is not millionaires. It is not billionaires. Overall, nearly half of all tax filers this season claimed at least one of those key provisions. Under this tax relief, tipped workers get, on average, a $1,300 tax cut. Hourly workers get, on average, a $1,400 tax cut from no tax on overtime. A $12,000 deduction for a married couple on Social Security means a more secure retirement. When Republicans enacted the working families tax cuts, we made America's workers, families, farmers, and small businesses our top priority. An inconvenient fact that the Democrats don't talk about is that the share of income taxes paid by the top 1 percent actually went up from 37 percent to 40 percent. The very rich are paying a higher share of taxes today than they were before passage of this bill. Why? It is because the other 99 percent of Americans saw the share of their taxes go down, from 63 percent to 60 percent. Don't take my word for it. Listen to the stories of everyday Americans, like Raymond Huff from Colorado, who testified before the Ways and Means Committee that the working families tax cuts will help him grow his small business and hire more workers; Nancy Overman from Nevada, who testified that she will be able to afford basic necessities without draining her retirement savings, thanks to the no tax on Social Security; Sharon Simmons, a DoorDash driver--who showed up at the White House yesterday, in fact--originally from my home State of Missouri, who testified to how no tax on tips will help her better afford her husband's medical treatments and travel to Missouri to see her family more often; or the waitress in my district who told me that she got a $10,000 tax refund, thanks to the no tax on tips, the expanded child tax credit, and other provisions. She told me, Mr. Speaker, that because of that provision, she will be able to pay for her rent for an entire year and a lot of food for her family. That makes a huge impact on everyday Americans. Families have more money in their pockets today, thanks to a boosted and permanent child tax credit of $2,200. When you add in the permanent increase and the standard deduction, up to $31,500, a family of four earning $73,000 had zero Federal tax liability this year. When they controlled Washington, Democrats spent $10 trillion, and they created a cost-of-living crisis where inflation went up almost 21 percent. Under Republican tax relief, we expanded 529 accounts to cover K-12 education expenses and trade schools. We expanded health savings accounts so that another 10 million Americans can better manage healthcare costs. For those who are looking to adopt, they have more access to the adoption tax credit, with $5,000 of that cost being refundable. Under Trump Accounts, newborn U.S. citizens in America get a $1,000 investment to start building a more secure financial future. It does not matter if they live on a city block or on a county road. They qualify. Due to the working families tax cuts, Americans have more money to buy school supplies and put food on their tables. Family farmers and small businesses have more certainty and resources to invest, to grow, and to hire. These are the results of Republican tax relief that puts America's working families first. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Kelly), the chairman of the Subcommittee on Tax.

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

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

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

Mr. SMITH of Missouri. Mr. Speaker, I would just like to point out that for years, Members in this body have tried to implement no tax on tips. Never before did it ever become law until we passed it within the Big Beautiful Bill Act. It delivered for a lot of tipped employees. In fact, 6 million tipped employees used it this tax filing season. Mr. Speaker, I yield 3 minutes to the gentleman from Arizona (Mr. Schweikert).

Mr. SMITH of Missouri. Mr. Speaker, because of the passage of the One Big Beautiful Bill Act, also known as the working families tax cuts, the folks in Brooklyn, New York, will actually face an average tax cut of $3,341. That is the area that the minority leader represents. I am happy that Republicans could deliver tax relief for the folks in Brooklyn, even though their Representative could not do that. Mr. Speaker, I yield 2 minutes to the gentleman from Pennsylvania (Mr. Smucker).

Mr. SMITH of Missouri. Mr. Speaker, I yield an additional 30 seconds to the gentleman from Pennsylvania (Mr. Smucker).

Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes 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 think it is important to point out that 86,800 individuals in the district of the ranking member of the Tax Subcommittee, who was speaking before me, because of passage of this bill, those 86,800 families in California will not have $1,000 child tax credit, they will have a $2,200 tax credit. Those are the people that are benefiting in this bill that he voted against. Mr. Speaker, I yield 2 minutes to the gentlewoman from New York (Ms. Tenney).

Mr. SMITH of Missouri. Mr. Speaker, I think the most important point about the child tax credit in the working families tax bill is that it is, in fact, permanent. It will not be reduced. It will not expire. That is something that didn't happen when the Democrats were in charge a few years ago on the child tax credit. They made it temporary. Mr. Speaker, I yield 2 minutes to the gentleman from Florida (Mr. Bean).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from California (Mr. Fong).

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, the working families tax cuts were written for the working families of this country by the working families of this country. After I became chairman, the first hearing that the Ways and Means Committee held was not here in Washington. It was at a lumberyard in Petersburg, West Virginia, ``The State of the American Economy: Appalachia.'' We then traveled across the country, listening to workers and job creators and families in Yukon, Oklahoma; in Peachtree City, Georgia; and in Erie, Pennsylvania. We heard directly from waiters and waitresses, factory workers, retirees, welders, and small business owners about how tax relief would benefit them. Under this bill, a family of four who makes less than $73,000 a year will have zero in Federal tax liability. This is tax relief for Americans who need it the most. Mr. Speaker, I urge my colleagues to support this bill, and I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that when the House adjourns today, it adjourn to meet at 10 a.m. tomorrow.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move that the House do now adjourn.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I rise today to honor the life and legacy of Dr. William David Myers of Rolla, who passed away on January 26, 2026, at the age of 74, after nearly five decades of devoted service providing quality healthcare to the people of central Missouri. Dr. Myers was inspired to pursue a career in medicine by his family's example. For generations, his father and uncles practiced medicine in the very region he would one day serve. He graduated from Northeast Missouri State University on a pre-medical track and earned his Doctor of Osteopathic Medicine from the Kirksville College of Osteopathic Medicine. In 1976, he began what would become a remarkable career dedicated to caring for tens of thousands of patients. Among his many accomplishments, Dr. Myers was especially proud of delivering nearly 3,000 babies throughout his career, in a testament to the relationships and trust he built with his patients, some of those children later returned to him as adults to deliver their own children. He built lasting relationships grounded in compassion, humility, and an easygoing sense of humor. Patients and colleagues alike remember his warm manner and steadfast dedication to their well-being. Beyond his medical practice, Dr. Myers was deeply committed to his community. A former high school athlete, he maintained a lifelong passion for youth sports and generously provided free athletic physicals for local students year after year. He believed in investing not only in the health of his patients, but also in the future of his community. Dr. Myers was known for placing the needs of others above his own, seeking neither recognition nor accolades. He was generous with both his time and resources, often accepting no more than a dollar--or even a simple drink--from patients who could not afford care. He quietly organized friends and family to anonymously assist patients struggling to pay for treatment or even provide Christmas gifts for their families. As his nephew beautifully said, ``He was not materially a rich man, but in spirit, my uncle died the richest man in town.'' It is my great privilege to recognize Dr. Myers' extraordinary career and his unwavering service to the people of Missouri before the United States House of Representatives. His life stands as a powerful example of compassion, humility, and selfless dedication to others.

Mr. SMITH of Missouri

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. 2189, which includes the Innovate Less Lethal to De-Escalate Tax Modernization Act, led by Congressman David Schweikert. This legislation shines a bright light on how our laws actually work in the real world, where outdated policy can get in the way of safer outcomes. At the end of the day, this is about encouraging tools that help de-escalate conflict and reduce the chances of serious injury or loss of life. Across the country, law enforcement officers are asked to resolve dangerous situations every day with the least amount of harm as possible. Less-than-lethal devices, like tasers and similar technologies, exist for that exact purpose. Right now, some of these tools are treated in the tax code like traditional firearms. That means that they can face extra taxes and regulatory burdens that were never designed with such tools in mind. The result is higher costs, more red tape, and slower adoption of technology that can actually make encounters safer for both officers and civilians. This bill fixes that mismatch. It makes clear that less-than-lethal weapons, such as tasers, should not be taxed like firearms. It gives clarity to manufacturers; certainty to regulators; and, ultimately, better access to lifesaving tools for law enforcement and the communities that they serve. Mr. Speaker, I thank Representative Schweikert for his incredible leadership on this bill that keeps our laws on pace with real-world solutions that reduce harm and protect our communities. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield 5 minutes to the gentleman from Arizona (Mr. Schweikert), the sponsor of this legislation.

Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes to the gentlewoman from New York (Ms. Tenney). Ms. Tenney. Mr. Speaker, I thank the gentleman for yielding. It is about time that we support the Law-Enforcement Innovate to De- Escalate Act. This crucial legislation ensures that law enforcement officers have access to the best, less-than-lethal technologies for de- escalation. Under current law, certain new less-than-lethal technologies are included under the National Firearms Act, NFA, a law designed to regulate firearms. However, due to the definition of firearms under the NFA, this includes less-than-lethal devices such as the new TASER 10. This bill will modernize the NFA to include the less-than-lethal category to ensure that devices like the TASER 10, that are not designated to be lethal, are not included under the NFA's taxes and regulations design for firearms for use by municipalities, not individuals. I am honored to be a cosponsor of this bill along with, I think, at least 22 commonsense Democrats, and I strongly supported its passage through the House Ways and Means committee. However, I am disappointed that so many of my colleagues on the other side of the aisle refuse to support this commonsense bill. Instead, they want to politicize and talk about completely unrelated matters. While some on the other side resort to fear-mongering, House Republicans and, as I said 22, I believe, commonsense Democrats, are committed to ensuring law enforcement has the tools and resources they need to keep our communities safe. Every major police organization is supporting the passage of this legislation, including the Fraternal Order of Police, the Federal Law Enforcement Officers Association, the Major County Sheriffs Association, and the National Organization of Black Law Enforcement Executives. This is a pro-police, pro-community, and lifesaving piece of legislation. I urge the Senate to vote on this bill expediently. I thank Representative Fitzgerald, Speaker Johnson, Leader Scalise, and, of course, Chairman Smith for bringing this bill to the floor.

Mr. SMITH of Missouri. Mr. Speaker, you absolutely cannot make this stuff up that you are hearing from the other side of the aisle. When they talk about the affordability crisis, let's talk about the affordability crisis. Gas prices are the lowest they have been in 5 years. Inflation is the lowest it has been in 4 years. Just in the first year of President Trump, wages grew more than all 4 years under Joe Biden. We are in an inflation crisis that President Trump inherited because of the spending spree, the $10 trillion spending spree, that the Democrats did when they controlled the White House, the House, and the Senate. Mr. Speaker, I yield 3 minutes to the gentleman from Minnesota (Mr. Stauber).

Mr. SMITH of Missouri. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from Arizona (Mr. Schweikert).

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. Mr. Speaker, based on the comments that we have been hearing from the other side, it is proof that they didn't take the time to read the seven-page bill that we are debating on the floor. That is because the accusations and the comments you have heard, Mr. Speaker, are clearly not identifiable of the legislation that is being debated. This bill comes down to basic common sense. Our tax code should not put unnecessary barriers in front of technologies designed to reduce harm. Representative Schweikert's legislation helps align our tax policy with our public safety goals. It supports innovation, it encourages less lethal means of law enforcement, and removes an outdated burden that never made much sense to begin with. When Congress has the chance to make a straightforward fix that can contribute to safer communities and smarter policy, we should take it. I commend Congressman Schweikert for his leadership, and I urge my colleagues to support this bill. I congratulate the 22 brave Democrats who believe in less lethal force by sponsoring this legislation. I just wish there was more of that party. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I rise today in support of H.J. Res. 142, legislation to reverse a District of Columbia law that bars the citizens of our Nation's Capital from seeing the benefits of the working families tax cuts enacted by Republicans and signed into law by President Trump on July 4. Instead of seizing the opportunity to provide relief to the working families and small businesses in their communities, the elected leaders in D.C. are going out of their way to deny their own citizens tax relief. That includes policies like no tax on tips, no tax on overtime, and an increased standard deduction which 91 percent of Americans use to file their taxes. They say that they are the party of the working class. They are the party of the taxing class because they do not want the people who are waiting tables in Washington, D.C., to have no tax on tips because they believe that they can spend their hard-earned dollars better than they can. That is the difference between the Republican Party and the Democratic Party. We are the party of the working class: no tax on tips, no tax on overtime, and tax relief for seniors. Under the working families tax cut, a family of four who makes less than $73,000 will pay zero dollars in Federal taxes, and every single Democrat in the House and the Senate voted against that provision. We also increased the child tax credit to $2,200 and made it permanent, and every single Democrat voted against it. We created Trump investment accounts for every new child born in America, $1,000 in seed money to transform their lives, and every single Democrat voted against it. They are the taxing party. They are not the party about affordability. They are not the party about working families.