Jason Smith

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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.