Jason Smith

“I want the House to pass this bill. Current law makes fraud victims pay taxes on money stolen from them. This bill lets victims deduct those losses on their taxes and gives them more time to claim refunds.”

“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.”

“I want the House to pass this bill. It gives tax relief to people who lose money to fraud, scams, or other personal losses.”

“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. The Clerk read the title of the bill. The text of the bill is as follows:”

“I want the House to pass this bill. Some dishonest tax preparers file fake returns that look like taxpayers filed them on their own. This bill protects innocent people from paying penalties forever for fraud they did not commit.”

“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.”

“I am asking the House to pass this bill to penalize tax preparers who wrongly change people's tax returns.”

“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. The Clerk read the title of the bill. The text of the bill is as follows:”

“I want the House to pass this bill. Current law stops the National Taxpayer Advocate from speaking up in court. This bill lets the advocate share their views in court cases that affect taxpayer rights.”

“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.”

“I want the House to pass this bill. It lets the National Taxpayer Advocate speak up for taxpayers in federal court cases about tax law.”

“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. The Clerk read the title of the bill. The text of the bill is as follows:”

“I want the House to pass this bill. Americans held hostage or wrongfully detained abroad should not face tax fines or interest for missing deadlines while in captivity. Current law does not let the IRS forgive these penalties, and that is unfair.”

“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.”

“I want the House to pass this bill. It delays tax deadlines and pays back late fees for Americans held hostage or wrongfully kept in prison abroad.”

“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. The Clerk read the title of the bill. The text of the bill is as follows: ``Sec. 7511. Time for performing certain acts postponed for hostages The SPEAKER pro tempore (Mr. Rulli). Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentlewoman from California (Ms. Chu) each will control 20 minutes. The Chair recognizes the gentleman from Missouri.”

“I support this bill. Most people on disability insurance want to work, but very few are able to leave the program for a job because the rules are too strict and confusing. This bill lets the Social Security Administration test new ways to help people with disabilities return to work without losing their support.”

“Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of H.R. 8884, the Removing Barriers to Work for Disabled Americans Act, introduced by our colleague from Georgia, Representative Austin Scott. Many Americans that are living with disabilities want to enter the workforce and seek gainful employment. In fact, an estimated 60 percent of Americans who receive benefits under the Social Security Disability Insurance program have stated a desire to return to work. Yet less than 1 percent leave the disability insurance program each year for a job. That is a gigantic gap between the number of disabled Americans who want to work and the number who successfully return to work. The Removing Barriers to Work for Disabled Americans Act seeks to shrink that gap by simply restoring the Social Security Administration’s authority to test drive solutions that can empower more of our fellow Americans to get back to work. Up until 2022, the SSA had such authority to run demonstration projects on improving work outcomes. With that authority expired and with so many disabled Americans still unable to successfully navigate the current program, we have to find a better way forward. In fact, some of the challenges cited for why so few SSDI beneficiaries successfully return to the workforce are confusing rules of the road for eligibility, that and a fear of overpayments and benefit cliffs. Just so we do not forget why we should be focused on this issue, at a hearing of the Ways and Means Social Security and Work and Welfare Subcommittees in September, we heard from a witness, a former beneficiary, about how the work he found helped give his life real purpose and a different outlook. He was talking about the dignity of work, and that is what this bill will help deliver. Representative Scott has been a long-time--and I would say long-time, tireless champion for Purple Heart veterans. Many of them wish to return to work but cannot afford the severe restrictions placed on their work status. I commend Mr. Scott for expanding his bill to allow the SSA’s demonstration authority for so many impacted individuals, including blind Americans. He has identified a commonsense solution and is fighting to see it come to pass, just as it did through the Ways and Means Committee with bipartisan support. Mr. Speaker, I urge my colleagues to support this bill, and I reserve the balance of my time.”

“I am asking the House to take up this bill.”

“Mr. Speaker, pursuant to House Resolution 1438, I call up the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program, and ask for its immediate consideration in the House. The Clerk read the title of the bill.”