| Speaker | Time | Text |
|---|---|---|
|
Constitution Annotated: Conan
00:10:09
|
||
| Honorary Group IWOC Award from around the world who are working to build a brighter future for everyone. | ||
| The Secretary of State's IWOC Awards, as we call them, recognizes women from around the world who have demonstrated exceptional courage, strength, and leadership. | ||
| The awardees are advocates for peace, justice, human rights, and empowerment of women and girls. | ||
| They often face great personal risks to their safety as a result of their efforts. | ||
| Since 2007, the Department of State has recognized more than 200 women from over 90 countries with the IWOC award. | ||
| U.S. diplomatic missions overseas nominate one woman of courage from their respective host countries, and finalists are selected and approved by senior department officials. | ||
| Following the ceremony, the awardees will participate in the International Visitor Leadership Program Exchange in Washington, D.C. and additional programs. | ||
|
unidentified
|
And live now to Capitol Hill, where the U.S. House is gaveling in to work on several IRS-related bills. | |
| Live coverage of the House here on C-SPAN. | ||
| Before the yeas and nays are ordered or votes objected to under clause 6 of Rule 20, the House will resume proceedings on postponed questions at a later time. | ||
| For what purpose does the gentlewoman from Oklahoma seek recognition? | ||
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 1234 to direct the Librarian of Congress to promote the more cost-effective, efficient, and expanded availability of the annotated Constitution and pocket part supplements by replacing the hardbound versions with digital versions. | ||
| The clerk will report the title of the bill. | ||
| H.R. 1234, a bill to direct the Library of Congress to promote the more cost-effective, efficient, and expanded availability of the annotated Constitution and pocket part supplements by replacing hardbound versions with digital versions. | ||
|
unidentified
|
Pursuant to the rule, the gentlewoman from Oklahoma, Ms. Beiss, and the gentleman from New York, Mr. Morrell, each will control 20 minutes. | |
| The chair recognizes the gentlewoman from Oklahoma. | ||
| Mr. Speaker, I ask unanimous consent that all members may have five legislative days in which to revise and extend their remarks and include any extraneous material on this bill. | ||
| Without objection. | ||
| Mr. Speaker, I yield myself as much time as I may consume. | ||
| The gentlewoman is recognized. | ||
| Mr. Speaker, this is the Constitution Annotated, or Conan as it is better known today, weighing 8 pounds, 14 ounces. | ||
| Its origins date back to 1797, when Congress passed legislation requiring every member of Congress to be provided with a copy of the Constitution. | ||
| These copies were eventually expanded to include Supreme Court case citations so that members could see which clauses of the Constitution the court used in deciding cases. | ||
| But as the number of citations grew by hundreds, the copies became less useful to members because most had no idea what the cases were about and what questions were before the court. | ||
| So in 1921, Congress began requiring reprints of the Constitution to include explanatory language that would make sense of the case citations throughout. | ||
| This format is still used today. | ||
| Initially, Conan was printed every 10 years or so, but by 1970, members began to complain that it was outdated almost as soon as it was printed. | ||
| They addressed this by requiring that paperbound supplements to Conan be printed every two years. | ||
| And since 1972, that's what we've done. | ||
| Print a hardbound version of Conan every 10 years and a paperbound supplement every two. | ||
| Conan obviously has a rich history dating back over two centuries. | ||
| Nothing about H.R. 2, I'm sorry, 1234 erases or changes this history. | ||
| The Constitution provides the framework for our government, and understanding that framework and how the Supreme Court has applied it to its decisions over the years is as essential today as it was 200 years ago. | ||
| What has changed, however, is the way people get their information. | ||
| Today, most of us rely on digital sources for the most up-to-date information, whether it is news, air fairs, the weather, or Supreme Court case citations. | ||
| According to the GPO, the number of print copies of Conan requested in the House in 2012 by the House, Senate, and Joint Committee on Printing was just over 1,000. | ||
| Ten years later, in 2022, the number of requested copies dropped to just 659. | ||
| It is no coincidence that this drop in requests coincides with the 2019 launch of the digital version of Conan. | ||
| Over the last five years, the Conan website has become an invaluable resource for individual citizens, schools, libraries, and of course, Congress. | ||
| It's received more than 28 million visits since it was created and features hundreds of pages of constitutional analysis and content. | ||
| The site is publicly accessible, easy to search, provides links to Supreme Court decisions, and perhaps most importantly, it's updated real time by CRS. | ||
| All of this raises the question of why are we wasting taxpayer dollars printing this giant hardcover version of Conan along with the paperbound supplements when a superior digital version already exists. | ||
| According to the CBO, replacing this version of Conan with the digital version would reduce the Library of Congress's operating costs by $4 million over the next four years. | ||
| $4 million. | ||
| Eliminating the print requirement will also eliminate inefficient use of CRS staff time. | ||
| Requiring CRS to spend countless hours formatting and paginating the print version of Conan does not support the work of Congress, nor does it benefit our constituents. | ||
| Mr. Speaker, replacing Conan, the print requirement, with a digital requirement is a no-brainer. | ||
| The digital version provides members and other users with the most up-to-date information and constitutional analysis available at a significant cost savings to taxpayers. | ||
| History shows that Congress has consistently taken steps to ensure that Conan meets the evolving needs of members and other users. | ||
| Passing H.R. 1234 is a logical next step in maintaining Conan's relevancy and usefulness, both to Congress and to the American people. | ||
| I urge my colleagues to join me in supporting H.R. 1234, and I urge quick action in the Senate. | ||
| With that, I reserve the balance of my time. | ||
| The gentlelady reserves the balance of her time. | ||
| The gentleman from New York is recognized. | ||
| Thank you, Mr. Speaker. | ||
| I yield myself such time as I may consume. | ||
| Mr. Speaker, I rise today in support of H.R. 1234. | ||
| This bill, as has been indicated, modernizes Congress and improves efficiency by eliminating the requirement that the Congressional Research Service print hardbound versions of its annotated Constitution. | ||
| This measure, which I am proud to co-lead, passed by voice vote last Congress. | ||
| I'm hopeful it will again today. | ||
| And I want to take a moment to thank my dear friend, the gentlelady from Oklahoma, Ms. Beiss, who chairs a subcommittee on the Committee on House Administration, the Subcommittee on Modernization and Innovation. | ||
| Thank her for all of her hard work, and it's always a delight to work with her. | ||
| This mandate to print the annotated Constitution, which I'm sorry I didn't bring a physical copy. | ||
| I'm not sure I could lift it. | ||
| I think Ms. Bice is stronger than I am, but it does come with significant and unnecessary printing and personnel costs for the Congressional Research Service. | ||
| And as Ms. Bice indicated, eliminating it would save us an estimated $4 million over the next four years. | ||
| And at the Committee on House Administration, where I have the privilege of serving as a ranking member, we spent a significant amount of time talking about the Supreme Court's decision in the Loper-Bright v. Raymondo case. | ||
| That case ended four decades of precedent, known as Chevron deference, which requires courts to defer to reasonable agency interpretations of ambiguous statutes. | ||
| Now, while we may not all agree on the merits of the decision, there is bipartisan consensus that unless we want the courts deciding every single open policy question, we have to draft laws. | ||
| We, Congress, draft laws that are far more technical in specificity than we do now. | ||
| And that cannot be done without major assistance from subject matter experts such as those at the Congressional Research Service. | ||
| So, to that end, it's my hope that the millions we say passing this bill will be promptly reinvested in CRS to enhance its capacity, an absolutely essential step as Congress continues to work to maintain our Article I authorities and prerogatives. | ||
| So, I would urge my colleagues to support the practical forward-thinking legislation. | ||
| Again, I want to thank my colleague Ms. Bice for her leadership and her partnership and her friendship. | ||
| And with that, Mr. Speaker, I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves the balance of his time. | |
| The gentlelady from Oklahoma is recognized. | ||
| Mr. Speaker, I have no further speakers and I'm prepared to close. | ||
| The gentlelady reserves. | ||
| The gentleman from New York. | ||
| Thank you, Mr. Speaker. | ||
| I consider this a model of bipartisanship. | ||
|
Urge Support for Legislation
00:03:23
|
||
| What a great way to start off the week. | ||
| And I would simply, again, in the interests of modernization, of saving important taxpayer dollars and making sure that we're more responsive to the American people, I would just urge all of my colleagues to vote in favor of this legislation. | ||
| I thank again Ms. Weiss, and with that, I yield my time. | ||
|
unidentified
|
The gentleman yields back. | |
| The gentlelady from Oklahoma is recognized. | ||
| Thank you, Mr. Speaker, and I want to say thank you to the ranking member, Mr. Morelli, for his support and bipartisanship in co-authoring this legislation with me. | ||
| This is an easy win for taxpayers, saving taxpayers $4 million in using a digital version versus the Conan printed version. | ||
| So I urge support from my colleagues, and with that, I yield the balance of my time. | ||
| The question is: will the House suspend the rules and pass the bill H.R. 1234? | ||
| Those in favor say aye. | ||
| Aye. | ||
| Those opposed, no. | ||
| In the opinion of the chair, two-thirds being in the affirmative, the rules are suspended. | ||
| The bill is passed. | ||
| And without objection, the motion to reconsider is laid on the table. | ||
| For what purpose does the gentleman from Missouri seek recognition? | ||
| Thank you, Mr. Speaker. | ||
| I move to suspend the rules and pass the bill, H.R. 517, the Filing Relief for Natural Disasters Act as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union calendar number 31, H.R. 517, a bill to amend the Internal Revenue Code of 1986 to modify the rule for postponing certain deadlines by reason of disaster. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentlewoman from California, Ms. Chu, each will control 20 minutes. | |
|
Filing Relief for Natural Disasters
00:05:51
|
||
|
unidentified
|
The chair recognizes the gentleman from Missouri. | |
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
Gentleman is recognized. | |
| Mr. Speaker, I rise today in support of the Filing Relief for Natural Disasters Act introduced by Ways and Means members Representative Kustoff and Chu. | ||
| For too many Americans, help from the federal government after a natural disaster can take too much time to arrive. | ||
| This bipartisan bill authorizes the Treasury Department in consultation with FEMA to postpone tax filing deadlines for Americans living in state-declared disaster areas just as they do for federally declared disasters. | ||
| If a state moves faster in declaring an emergency, the Treasury Department can more quickly respond when it comes to an individual's tax obligations. | ||
| This legislation will help disaster victims receive desperately needed tax relief sooner than later. | ||
| Additionally, this legislation doubles the current mandatory tax filing extension following a federally declared disaster declaration from 60 to 120 days. | ||
| For most people recovering from a disaster, taxes fall lower on their to-do list than more immediate needs like finding shelter, food, and caring for loved ones. | ||
| By extending this deadline, we are providing families the breathing room and additional time to get their life back together. | ||
| President Trump was elected on the promise of finally making the government work better for working people. | ||
| All Americans, but especially Americans recovering from a natural disaster, deserve easier tax filing. | ||
| With Tax Day in just a few days, we must look for common sense, bipartisan ways to make filing and paying taxes less of a hassle. | ||
| I want to thank both sponsors of this legislation for leading on this issue on behalf of the people they represent and all Americans. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves the balance of his time. | |
| The gentlelady from California is recognized. | ||
| Mr. Speaker, I yield myself as much time as I may consume. | ||
|
unidentified
|
The gentlelady is recognized. | |
| I rise in strong support of H.R. 517, the Filing Relief for Natural Disasters Act. | ||
| I want to thank Representative David Kustoff for his partnership on this bipartisan bill, which was reported out of the Ways and Means Committee unanimously last month. | ||
| Each year, states like California declare state-level emergencies for disasters like wildfires, hurricanes, floods, or earthquakes. | ||
| Under current law, disaster victims can only receive federal filing relief if and when the President of the United States declares a federal disaster. | ||
| While President Biden immediately declared a federal disaster for the Los Angeles fires that devastated my district in January, that was unusually fast. | ||
| Often, those declarations can take days or even weeks, which was the case in 2020 after wildfires, including the Bobcat fire in the San Gabriel Mountains, ravaged my state. | ||
| That means that if disaster strikes during filing season, taxpayers run the risk of missing federal filing deadlines through no fault of their own. | ||
| Additionally, there may be serious natural disasters that affect taxpayers' ability to file, but don't ever get declared as a federal disaster. | ||
| That's because such a declaration is subject to a very specific process under the Stafford Act. | ||
| And if a disaster does not exceed a state's capacity to respond without the help of FEMA, the President can't declare a federal disaster, even if taxpayers impacted need filing relief. | ||
| Our bill solves this problem by giving Treasury and the IRS authority to postpone federal filing deadlines in response to a request by a governor that has declared a state-level disaster. | ||
| And it would double the minimum duration of these filing extensions from 60 to 120 days. | ||
| I also want to urge my colleagues to work with me to support the victims of January's Los Angeles fires, including the Eaton fire in my district, by passing a supplemental disaster appropriations package with no strings attached. | ||
| The Eaton fire took 17 of my constituents' lives, burned 9,500 structures, and left 20,000 people in my district homeless. | ||
| And while FEMA has been there since the start, we will need more help from Congress. | ||
| Wildfires, like all natural disasters, know no political parties, and never in our country's history has Congress placed policy conditions on aid for disaster victims. | ||
| So I look forward to passing this legislation and then continuing our work to support survivors with a supplemental disaster aid package. | ||
|
H.R. 998: IRS Transparency Act
00:15:18
|
||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentlelady reserves the balance of her time. | |
| The gentleman from Missouri is recognized. | ||
| I yield as much time as he may consume to the gentleman from Tennessee, the sponsor of this legislation, Mr. Kustoff. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| I would like to thank our Ways and Means Chairman Jason Smith for his leadership and also for his support on this legislation. | ||
| And I want to thank our colleague, Representative Judy Chu, for joining me in introducing what I think is an important piece of legislation. | ||
| This bill, the Filing Relief for Natural Disasters Act, H.R. 517, it's a bipartisan bill, it's a common sense bill, and it will provide relief to Americans that have been impacted by natural disasters and emergencies. | ||
| Just about every member of this body at some point has seen their state, their district, their constituents impacted by a natural disaster or an emergency. | ||
| Mr. Speaker, just last month in Obayan County in my district, which is in Tennessee, that area was devastated by severe flooding following a levee failure. | ||
| The disaster displaced hundreds of my constituents and left the town of Reeves in Obayan County basically underwater. | ||
| After the initial flooding, I visited Reeves with our governor of Tennessee, Bill Lee, to survey the damage and to meet with local officials and with residents. | ||
| For the Reeves community, recovering and rebuilding, it's not going to be easy and it's not going to happen overnight. | ||
| I'm sure that my colleagues have toured disaster areas in their own districts and they know exactly what I mean. | ||
| For communities that have been impacted by disasters, it's critical that they have timely access to the support that they need to begin the recovery process and to get their lives back on track. | ||
| This also, Mr. Speaker, includes regulatory relief. | ||
| Filing season, it can be long. | ||
| It can be burdensome for many taxpayers and for small businesses. | ||
| It's obviously no secret. | ||
| Under current law, the Department of Treasury can postpone tax filing deadlines for taxpayers that have been affected by federally declared disasters. | ||
| But right now, Treasury does not have the authority to provide relief for state-level declarations. | ||
| State-level declarations are normally issued immediately or almost immediately after a disaster. | ||
| Federal declarations, on the other hand, can take weeks or even months before being issued. | ||
| So you've got a disparate treatment between federal and state-level declarations under the current law, and that can delay relief and create significant confusion for impacted taxpayers. | ||
| This bill makes two straightforward reforms to the Internal Revenue Code that will address this flaw in the tax code and ensure that disaster victims are able to receive more timely relief. | ||
| Number one, it will authorize the Secretary of the Treasury in consultation with FEMA to extend the filing relief to taxpayers as soon as the governor of the state declares a disaster or a state of emergency. | ||
| Number two, Mr. Speaker, it will expand the current mandatory filing extension following a federal declaration from 60 days to 120 days. | ||
| Disaster victims should be focused on rebuilding, recovering, and caring for their loved ones. | ||
| What they should not have to be focused on is complying with bureaucratic red tape at the IRS. | ||
| For these reasons, Mr. Speaker, I urge all my colleagues to support the Filing Relief for Natural Disasters Act, a bipartisan pro-taxpayer piece of legislation that was passed out of this Ways and Means Committee unanimously by a vote of 42 to 0. | ||
| And with that, Mr. Speaker, I yield back. | ||
| The gentleman yields back. | ||
| The gentleman from Missouri Reserves. | ||
| The gentlelady from California is recognized. | ||
| Mr. Speaker, I have no further speakers. | ||
| I am prepared to close. | ||
|
unidentified
|
The gentlelady is recognized. | |
| I yield myself the balance of my time. | ||
| This bipartisan bill is a common sense proposal to ease one of the many burdens that face survivors after a natural disaster so that they can focus on recovering and rebuilding. | ||
| I once again want to thank Representative Kustoff for his partnership, and I urge my colleagues to vote yes. | ||
| I yield back. | ||
|
unidentified
|
The gentlelady yields back. | |
| Gentleman from Missouri. | ||
| Thank you, Mr. Speaker. | ||
| Everyone knows the Washington bureaucracy doesn't always move quickly, even when Americans are crying out for help after a natural disaster. | ||
| This bill allows for the postponing of tax filing deadlines for Americans living in a state-declared disaster area that have yet to receive a federal disaster declaration. | ||
| This bipartisan effort will help those Americans still reeling from a devastating event. | ||
| After all, they should be focused on restoring their lives and livelihoods first and foremost. | ||
| If Washington is slower than a state government to respond, that is not a good enough reason to deny Americans the help they need. | ||
| This legislation will lighten the load carried by families affected by a natural disaster. | ||
| I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields back the balance of his time. | |
| The question is, will the House suspend the rules and pass the bill H.R. 517 as amended? | ||
| Those in favor say aye. | ||
| Those opposed, no. | ||
| The ayes have it. | ||
| In the opinion of the chair, two-thirds being in the affirmative, Mr. Speaker. | ||
| For what purpose does the gentleman from Missouri say? | ||
| I demand the yays and nays. | ||
|
unidentified
|
The yays and nays are requested. | |
| All those in favor of taking this vote by the yeas and nays will rise and remain standing until counted. | ||
| A sufficient number having risen, the yeas and nays are ordered. | ||
| Pursuant to Clause 8 of Rule 20, further proceedings on this question will be postponed. | ||
| For what purpose does the gentleman from Missouri seek recognition? | ||
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 998, the Internal Revenue Service Math and Taxpayer Help Act as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union calendar number 29, H.R. 998, a bill to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentleman from Illinois, Mr. Davis, each will control 20 minutes. | |
| The chair recognizes the gentleman from Missouri. | ||
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Mr. Speaker, by voting for unified Republican control of government, the American people chose accountability and a return to common sense. | ||
| There is no better example of bad government than the IRS. | ||
| Every year, taxpayers receive notices from the IRS proposing to adjust their tax liabilities. | ||
| But unfortunately, the IRS is not required to explain the reasons for the adjustments, nor does it need to explain that taxpayers have a legal right to dispute their adjustments within 60 days. | ||
| The result is that taxpayers may end up paying more in taxes because they don't know that they can dispute the IRS's assessment of their tax liability. | ||
| This bipartisan legislation, the Internal Revenue Service Math and Taxpayer Help Act, sponsored by Representative Feenstra and Schneider, will level the playing field for taxpayers and hold the IRS accountable. | ||
| It will require the IRS to provide individuals with a clear explanation of the error showing the mathematical change and inform taxpayers that they have 60 days to correct the issue. | ||
| I want to thank Representatives Feenstra and Schneider for their bipartisan work to bring more transparency to the IRS and protect American taxpayers from being left in fear of IRS action against them. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves the balance of his time. | |
| The gentleman from Illinois is recognized. | ||
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| I rise in support of H.R. 998, Internal Revenue Service Math and Taxpayer Help Act. | ||
| This bill will help taxpayers better understand why they have received a math error notice from the Internal Revenue Service. | ||
| Currently, math error notices can be vague and confusing. | ||
| The law does not specify how the IRS must describe the math error or require the IRS to inform taxpayers that they have 60 days to request that the math error assessment be reversed. | ||
| This bill will fix these issues by requiring the Internal Revenue Service to provide a clear and straightforward explanation of any alleged math or cleric error in the notice. | ||
| It also requires the IRS to update procedures on how to request abatement and upon determination of an abatement to issue a notice of abatement to the taxpayer. | ||
| Furthermore, this bill requires implementation of a pilot program to explore the use of alternative mail delivery methods for issuance of math error notices. | ||
| I'm proud to stand with my colleagues on the Ways and Means Committee in support of this common sense reform that will help taxpayers and improve IRS administration. | ||
| And I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves the balance of his time. | |
| The gentleman from Missouri is recognized. | ||
| I yield as much time as he may consume to the gentleman from Iowa, the sponsor of this legislation, Mr. Feenstra. | ||
|
unidentified
|
Thank you, Chairman Smith. | |
| I rise today in strong support of my bill, the IRS Math Act. | ||
| I thank my friend from Illinois, Brad Schneider, for working with me on this common sense legislation. | ||
| If the IRS finds a mistake on a tax return, for example, when a taxpayer accidentally adds a zero to their reported income, the agency should clearly communicate that error to the taxpayer and explain why the refund is different than expected. | ||
| However, current notices do not explain or contain helpful information, leaving millions of taxpayers confused about how and when to rectify the issue with the IRS. | ||
| The IRS Math Act ensures that the IRS clearly spells out errors on tax forms and helps taxpayers not only understand the mistake, but also allows a challenge if they see fit. | ||
| Filing taxes is already burdensome and time-consuming. | ||
| We can improve customer service by promoting open and transparent communication between the IRS and the taxpayer when a tax error is identified. | ||
| I will continue to work to simplify our tax filing system and push for full reauthorization of the Tax Cuts and Jobs Act so that our families, farmers, and small businesses can keep more of their hard-earned money. | ||
| I urge my colleagues to support this legislation and I again thank Chairman Smith for allowing this bill to come to the floor. | ||
| Thank you and I yield back. | ||
| The gentleman yields back the balance of his time. | ||
| The gentleman from Missouri Reserves. | ||
| The gentleman from Illinois is recognized. | ||
| Mr. Speaker, I have no further speakers and I'm prepared to close. | ||
|
unidentified
|
The gentleman is recognized. | |
| I yield myself the balance of my time. | ||
|
unidentified
|
The gentleman is recognized. | |
| Mr. Speaker, H.R. 998 is a common sense bipartisan bill, and I encourage my colleagues to support it. | ||
| With that, I yield back the balance of my time. | ||
|
unidentified
|
The gentleman yields back the balance of his time. | |
| The gentleman from Missouri. | ||
| Mr. Speaker, Americans fear the IRS for very good reason. | ||
| Under current law, when the IRS claims you made a math error on your return, they are not required to explain the error or notify taxpayers of their right to appeal within 60 days. | ||
| And what's worse, if taxpayers don't comply, they could be forced to pay more in taxes. | ||
| This bill before us, H.R. 998, the Internal Revenue Service Math and Taxpayer Help Act, will level the playing field for taxpayers by requiring the IRS to explain themselves and notify taxpayers that they have 60 days to challenge this adjustment. | ||
| This legislation is an important step to simplify tax administration and make the IRS more accountable to taxpayers. | ||
| I want to again thank Representative Feenstra and Snyder for this bipartisan work on this bill, and I urge my colleagues to support it. | ||
| I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields back the balance of his time. | |
| The question is, will the House suspend the rules and pass the bill H.R. 998 as amended? | ||
| Those in favor say aye. | ||
| Aye. | ||
| Those opposed, no. | ||
| The ayes have it. | ||
| In the opinion of the chair, two-thirds being in the affirmative, the rules are suspended. | ||
| The bill is passed, and without objection, the motion to reconsider is laid on the table. | ||
|
Advocate for Taxpayers
00:15:38
|
||
|
unidentified
|
For what purpose does the gentleman from Missouri seek recognition? | |
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 997, the National Taxpayer Advocate Enhancement Act of 2025 as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union Calendar No. 33, H.R. 997. | ||
| A bill to amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the Committee of Conference Accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentleman from Illinois, Mr. Davis, each will control 20 minutes. | |
| The chair recognizes the gentleman from Missouri. | ||
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Thank you, Mr. Speaker. | ||
| I yield myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| I rise today in support of H.R. 997, the National Taxpayer Advocate Enhancement Act, introduced by my ways and means colleagues, Representative Feenstra and Davis. | ||
| The National Taxpayer Advocate exists to promote and defend the rights of American taxpayers. | ||
| In order to achieve these goals, not only should the advocate be independent from the IRS, but the staff assisting the advocate should be as well. | ||
| And yet, right now, the attorneys hired to assist the National Taxpayer Advocate report to IRS legal counsel, are accountable to IRS legal counsel, and answer to IRS legal counsel, not the taxpayer advocate. | ||
| It's a situation that begs for conflicts of interest to occur. | ||
| It risks undermining the ability of the National Taxpayer Advocate to trust that the legal advice she receives is without any undue influence from the IRS. | ||
| It certainly undermines the ability of the American taxpayer to have faith that the Taxpayer Advocate Service is adhering to its mission. | ||
| The National Taxpayer Advocate Enhancement Act gives the NTA the authority to hire her own lawyers who will report directly to her rather than be accountable to the IRS, the very agency whose behavior the advocate exists to scrutinize and defend against. | ||
| The American people have a well-founded fear of the IRS, given its dismal track record of violating the rights of taxpayers. | ||
| The very least we can do is ensure that an entity that exists to fight on behalf of taxpayers actually has a clearly defined and reinforced independence from the IRS. | ||
| I want to thank Representatives Feenstra and Davis for their bipartisan leadership on this issue and advocating for the rights of American taxpayers. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves the balance of his time. | |
| The gentleman from Illinois is recognized. | ||
| Speaker, I give myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| And I rise in support of H.R. 997, the National Taxpayer Advocate Enhancement Act. | ||
| I'm pleased to lead this bill with my colleague Representative Feinstra from Iowa. | ||
| The National Taxpayer Advocate is the independent advocate working to assist taxpayers. | ||
| I'm deeply grateful to him and his team for their outstanding work to identify tax policy improvements to help taxpayers at large and for their work to help individual taxpayers when they need assistance with a specific problem. | ||
| The bill makes a small but important statutory clarification that the National Taxpayer Advocate may appoint and supervise her own legal counsel rather than only using attorneys that report to the IRAS chief counsel. | ||
| Being able to appoint independent counsel is an essential step to preserving the independence of the National Taxpayer Advocate Office as required under Section 7803C of the Internal Revenue Code. | ||
| Given her independent role, the National Taxpayer Advocate often takes positions contrary to the position of the IRAS and the Office of Chief Counsel. | ||
| As a result, the National Taxpayer Advocate needs her own independent counsel to advise and adopt legal positions so she can effectively advocate for taxpayers and to advise Congress. | ||
| So I'm pleased that the committee is marking up the National Taxpayer Advocate Enhancement Act today to protect the independence of the National Taxpayer Advocate. | ||
| And I hope that this bipartisan effort will extend to dealing with the threat of data privacy that the Treasury and internal revenue currently are experiencing. | ||
| And I reserve the balance of my time. | ||
|
unidentified
|
The gentleman from Illinois reserves the balance of his time. | |
| The gentleman from Missouri is recognized. | ||
| I yield as much time as he may consume to the gentleman from Iowa, the sponsor of this legislation, Mr. Feenstra. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Chairman Smith. | ||
| Thank you, Speaker. | ||
| I rise today in strong support of my bill, the National Taxpayer Advocate Enhancement Act. | ||
| I thank my colleague Danny Davis from Illinois for working with me on this initiative. | ||
| Since 2015, the IRS has been prohibited by the National Taxpayer Advocate from hiring her own legal counsel, which undermines her ability to provide insight, ensure fair treatment of taxpayers, and responsible work for the IRS caseworkers. | ||
| American taxpayers expect and deserve the best customer service and case outcomes when filing their federal taxes. | ||
| However, this outdated restriction on National Taxpayer Advocate prevents her from hiring the team she needs to do her job. | ||
| My bill clarifies it within the purview of the National Taxpayer Advocate to hire attorneys that report specifically to her. | ||
| These attorneys help conduct oversight, ensure taxpayers are being treated fairly, and inform Congress of taxpayer challenges at the IRS. | ||
| This measure ensures we keep politics out of the IRS and solely focus on outcomes for the taxpayer. | ||
| With this improvement, American families will benefit from fewer headaches when dealing with the IRS and more accountable government. | ||
| This bill itself is a recommendation from the National Taxpayer Advocate Purple Book and has been recommended policy change for quite a few years. | ||
| I thank Chairman Smith again for working with me to make the IRS run smoother and to ensure taxpayers are being treated fairly. | ||
| I urge my colleagues to support this legislation and thank you and I yield back. | ||
| The gentleman yields back. | ||
| The gentleman from Missouri reserves the balance of his time. | ||
| The gentleman from Illinois is recognized. | ||
| Mr. Speaker, I don't believe I have any additional requests for time, so I'm prepared to close. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| H.R. 997 is a common sense bipartisan piece of legislation and is the product of a recommendation made by the taxpayer advocate. | ||
| Therefore, I would urge its passage and yield back the balance of my time. | ||
|
unidentified
|
The gentleman yields back the balance of his time. | |
| The gentleman from Missouri. | ||
| Thank you, Mr. Speaker. | ||
| I imagine the American people would be surprised and no doubt disappointed to learn that the very organization whose mission is to advocate on behalf of taxpayers relies on legal advice provided by attorneys who are employed by and answered to the IRS. | ||
| It is a bizarre arrangement, to be sure. | ||
| The National Taxpayer Advocate Enhancement Act will ensure that the attorneys serving the NTA are hired by her and accountable to her. | ||
| This will also allow the advocate's office to promote attorneys from within that organization, helping to retain their talent, experience, and expertise as well. | ||
| The Ways and Means Committee approved this legislation with unanimous consent, and I encourage my colleagues on both sides of the aisle in the House to do the same. | ||
| I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields back the balance of his time. | |
| The question is: Will the House suspend the rules and pass the bill H.R. 997 as amended? | ||
| Those in favor say aye. | ||
| Those opposed, no. | ||
| The ayes have it. | ||
| In the opinion of the chair, two-thirds being in the affirmative. | ||
| Mr. Speaker. | ||
|
unidentified
|
For what purpose does the gentleman seek recognition? | |
| On that, I demand the yays and nays. | ||
|
unidentified
|
The yeas and nays are requested. | |
| All those in favor of taking this vote by the yeas and nays will rise and remain standing until counted. | ||
| A sufficient number having risen, the yeas and nays are ordered. | ||
| Pursuant to clause 8 of Rule 20, further proceedings on this question will be postponed. | ||
| For what purpose does the gentleman from Missouri seek recognition? | ||
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 1155, the Recovery of Stolen Checks Act, as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union calendar number 28, H.R. 1155, a bill to amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentlewoman from Alabama, Ms. Sewell, each will control 20 minutes. | |
| The chair recognizes the gentleman from Missouri. | ||
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| I rise today in support of H.R. 1155, the Recovery of Stolen Checks Act. | ||
| With the April 15th tax filing deadline right around the corner, we are reminded of the need to make the IRS more responsive to the American people. | ||
| Unfortunately, the manner in which the IRS currently responds to stolen tax refund checks is truly insane. | ||
| Right now, if someone has their refund check stolen out of the mail, the IRS will replace that stolen check by sending another one through the mail. | ||
| It should surprise no one to learn that quite often that replacement check is also stolen out of the mail. | ||
| Mail, there's no law keeping the IRS from sending a replacement check through a direct deposit to a bank. | ||
| However, currently the IRS does not have procedures in place for a taxpayer to make such a request. | ||
| The bill fixes that flaw. | ||
| I wish to commend my Ways and Means Committee colleagues, Representative Maliatakis, Kustoff, and Sewell, for their bipartisan leadership on this issue. | ||
| In Representative Maliatakis' district alone, they have seen $3.8 million in IRS tax refund checks stolen. | ||
| Taxpayers that are victims of this crime need to be made whole. | ||
| They do not need to jump through more hoops or deal with the hassle of seeing their replacement refund checks stolen as well. | ||
| This legislation will receive unanimous approval in the Ways and Means Committee, and I encourage my colleagues to give it an equally strong bipartisan vote here in the House. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The General Reserve, the gentlelady from Alabama, is recognized. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
Gentle A is recognized. | |
| Mr. Speaker, I am very proud today to join my colleague, Representative Maliatakis, in co-sponsoring and speaking in favor of the Recovery of Stolen Checks Act. | ||
| This bill requires the Treasury to make procedures that allow taxpayers to opt into receiving a replacement refund by direct deposit after their paper checks have been lost or stolen in the mail. | ||
| Right now, the Treasury Department is only allowed to continue sending a paper check to the same address, even though the check was stolen or lost at that very address. | ||
| It's Congress' responsibility to give Treasury the ability to modernize, become more efficient, and more importantly, deliver much-needed benefits and payments to people that they are relying on as quickly as possible. | ||
| This is a common sense, straightforward, and urgent reform. | ||
| Every year, millions of Americans eagerly await their tax refund, money that they have rightfully earned. | ||
| Unfortunately, criminals have exploited weakness in our system, stealing and cashing checks that do not belong to them. | ||
| This fraud not only robs individuals of their refunds, but also costs taxpayers millions of dollars annually. | ||
| The Recovery of Stolen Checks Act strengthens the government's ability to track and recover stolen refund checks. | ||
| It empowers the U.S. Treasury and financial industries and institutions to act swiftly when fraud is detected, enabling that victim to get their payment much faster and that criminal to be held accountable. | ||
| With this bill, stolen checks can be flagged and traced more efficiently. | ||
| Victims will experience a quicker resolution and recovery process. | ||
| Banks and financial institutions will have clearer guidelines to prevent fraudulent transactions, and taxpayer dollars will be better protected, reducing the losses due to fraud. | ||
| Every dollar, Mr. Speaker, lost to fraud is a dollar taken from taxpayers. | ||
| H.R. 1155 ensures that their hard-earned money is safeguarded and that criminals cannot exploit the system without consequences. | ||
| By closing loopholes and enhancing the recovery efforts, this legislation protects the integrity of our tax system and restores trust in the financial security. | ||
| Mr. Speaker, I have had dozens of conversations with constituents who have spent months trying to receive a check from Treasury. | ||
|
40, 000 Stolen Tax Refunds
00:04:37
|
||
| In one instance, a constituent was sent two checks by the Treasury Department, neither delivered to her nor cashed by her, before reaching out to my office for assistance. | ||
| She just wanted the payment that she was owed. | ||
| Instead, Treasury Department told her that they would only continue mailing a paper check to the same address where it had failed to get to her multiple times. | ||
| This policy is burdensome and it simply does not work. | ||
| The caseworker on my staff continued to encounter cases just like this one sometime over a year to resolve. | ||
| This is too much for the American public, and we need to do something about it. | ||
| That's why this particular bill's resolution is common sense. | ||
| I ask my colleagues to support it, and I reserve the balance of my time. | ||
|
unidentified
|
The gentlelady reserves. | |
| The gentleman from Missouri is recognized. | ||
| I yield as much time as she may consume to the gentlewoman from New York, the sponsor of this legislation, Ms. Maliatakis. | ||
|
unidentified
|
The gentlelady from New York is recognized. | |
| Thank you. | ||
| Thank you, Mr. Chairman, and thank you to the Ways and Means Committee staff for working with me on this legislation to combat mail theft and fraud. | ||
| A few months ago, I raised the issue of stolen checks to the Ways and Means Committee after my office had been slammed with constituent cases from taxpayers who have seen their hard-earned money stolen from them via check fraud. | ||
| I, alongside my colleagues, Congresswoman Terry Sewell and Congressman David Kustoff introduced H.R. 1155, the Recovery of Stolen Checks Act, a bipartisan bill that would allow taxpayers whose tax refunds were stolen in the mail to receive a replacement payment via direct deposit. | ||
| This legislation passed out of the Ways and Means Committee last month on a bipartisan basis, and it was unanimous. | ||
| In my district alone, we have seen 376 constituents who have had stolen IRS checks. | ||
| The amount is staggering, $5.4 million, and that is in my district alone. | ||
| Out of these 376 cases, 50 times checks were stolen twice, seven times they were stolen three times, and in some cases, checks were even stolen four times in a row from the same constituent. | ||
| It has been reported that for IRS checks alone, approximately 40,000 were stolen nationally in 2024, and that is up from 100 checks in 2022. | ||
| The value stolen has been approximately $1 billion, and this has become a real business for criminal organizations and enterprises and the fraudsters who are preying upon American citizens. | ||
| It's very unfortunate that we're seeing this hardship and stress placed on the intended recipients who have had to endure seeing their checks being stolen, and then they have to wait months to sometimes see the replacement check also stolen. | ||
| These are not just happening with IRS tax refunds, it's happening with Social Security and other benefits that our constituents rely on. | ||
| Approximately 10% of American taxpayers receive their tax refunds via paper checks, equating to about 10 million paper checks issued annually. | ||
| And while the majority of taxpayers opt for direct deposit, a significant number still receive refunds through traditional mail. | ||
| The IRS plays a critical role in ensuring taxpayers receive their hard-earned refunds securely and efficiently. | ||
| However, outdated IT infrastructure and delivery systems have left many vulnerable to fraud and stolen tax reimbursement checks. | ||
| Modernizing these systems is no longer optional. | ||
| It is necessary to protect taxpayers, to enhance efficiency, and to reduce fraud. | ||
| Now, obviously, there's still more work to be done. | ||
| We still need the DOJ and our law enforcement partners to continue their investigations to find and prosecute these fraudsters. | ||
|
Executive Order for Modernizing Payments
00:02:33
|
||
| We are hearing of arrests and prosecutions on a regular basis, but we urge them to continue their good work. | ||
| But this is an essential first step in addressing the increasing frequency of mail theft. | ||
| And I'm encouraged by President Trump's executive order last week titled Modernizing Payments to and From America's Bank Account, which intends to phase out most paper checks by September of this year and modernize other government payment systems. | ||
| I want to thank President Trump and Secretary Besant for their quick and decisive actions here to address this matter. | ||
| It was in weeks of me speaking with the Secretary that they issued this executive order. | ||
| And my legislation here today will ensure that in those cases where there are exceptions or accommodations, a direct deposit option will be available for the intended recipient if those physical checks are stolen, something that the IRS had given us such a hard time about so they could receive their payments via direct deposit when they needed replacement. | ||
| I was also pleased to learn that the Bureau of Fiscal Service recently launched a pilot program to leverage existing technology and services offered by the U.S. Postal Service to track the transmittal of checks. | ||
| And I look forward to reviewing the results of this pilot program and working with the administration to modernize delivery systems across the federal government and ensure stronger safeguards against mail fraud in the future. | ||
| I want to thank my colleagues. | ||
| Again, I want to thank the Chairman. | ||
| I look forward to seeing this bill pass unanimously on the floor today as well. | ||
| And let's protect American taxpayers and make sure they're no longer victims of this type of check fraud. | ||
| Thank you. | ||
| I yield back. | ||
|
unidentified
|
The Lady Reserves. | |
| Mr. Speaker, I reserve. | ||
| The gentlelady from Alabama is recognized. | ||
| Mr. Speaker, I reserve. | ||
|
unidentified
|
The gentlelady reserves. | |
| Gentleman from Missouri. | ||
| Thank you. | ||
| I yield as much time as he may consume to the gentleman from Tennessee, Mr. Kustoff. | ||
|
unidentified
|
The gentleman from Tennessee is recognized. | |
| Thank you, Mr. Speaker, and I do want to thank Chairman Jason Smith for his leadership on this issue and this important piece of legislation, as well as the leadership of Representatives Maliotakis and Sewell. | ||
|
Growing Check Fraud Crisis
00:07:02
|
||
|
unidentified
|
Mr. Speaker, over the last several years, the number of government checks stolen from the mail has increased dramatically. | |
| If I could, just a few statistics. | ||
| Between 2019 and 2022, there was an 87% increase in theft from mailboxes, according to the U.S. Postal Inspection Service. | ||
| According to the Financial Crimes Enforcement Network, FinCEN, reports of check fraud doubled from 2021 to 2022. | ||
| FinCEN's most recent report on check fraud found that between February and August of 2023, the Bureau received over 15,000 individual reports about mail theft-related check fraud. | ||
| Now, this has been a problem in my district in West Tennessee, and we've heard it's been a problem throughout the country. | ||
| It's well past time that we get past mail theft in the United States. | ||
| We get it under control. | ||
| And that does start with giving federal law enforcement officers the tools and the resources that they need to detect, to investigate, and to prosecute those behind these thefts. | ||
| We also have to ensure that victims of mail theft are taken care of and that they can access timely relief. | ||
| And that's why this bill, H.R. 1155, the Recovery of Stolen Checks Act, is so important. | ||
| Right now, it can take months and months for the IRS to issue a replacement check for a stolen check, for a stolen refund check. | ||
| That's a long time. | ||
| And due to the frequency of mail theft that's happening right now across this great nation, many taxpayers are having their replacement checks, their replacement checks, get stolen as well. | ||
| This is truly not acceptable, and these outdated IRS regulations are partially to blame. | ||
| So the IRS current process really makes no sense. | ||
| It exasperates check fraud. | ||
| It creates more bureaucratic hurdles for U.S. taxpayers and ultimately makes it more difficult for Americans to access their hard-earned dollars. | ||
| For many American families, a delay in getting their tax refund has the potential to cause serious financial strain. | ||
| This bill, the Recovery of Stolen Checks Act, will give victims of mail theft the option to receive their replacement payment through direct deposit instead of having to risk mailing another check. | ||
| This is a simple fix, Mr. Speaker, and it will help expedite relief to affected taxpayers, keep government checks out of the hands of criminals, and ultimately make our government more efficient. | ||
| Mr. Speaker, I urge all of our colleagues to support this bipartisan, common sense piece of legislation, which passed out of the Ways and Means Committee unanimously by a vote of 41 to 0. | ||
| And with that, Mr. Speaker, I'll yield back. | ||
| The General Reserves, the gentleman from Missouri Reserves, the gentlelady from Alabama is recognized. | ||
| Mr. Speaker, I have no further speakers and I'm prepared to close. | ||
|
unidentified
|
Gentlelady is recognized. | |
| Mr. Speaker, I am excited about the strong bipartisan support that H.R. 1155, the Recovery of Stolen Checks Act, has received. | ||
| The bill will take a critical step towards combating financial fraud and protecting hard-earned Americans from falling victim to check theft. | ||
| Each year, countless Americans are targeted by criminals who steal and fraudulently cash their checks, causing financial hardship and eroding the trust in our banking system. | ||
| It happens not just in tax refunds. | ||
| As my colleagues have indicated, increasingly Social Security and SNAP benefits are also being stolen by these criminals. | ||
| This bill strengthens law enforcement ability to investigate and prosecute these crimes, ensuring that victims can recover the money and that the criminals are held accountable. | ||
| I urge my colleagues to support this legislation for at least these three reasons. | ||
| First, that the bill protects consumers from financial harm. | ||
| Check fraud is not just an inconvenience. | ||
| It is a financially devastating to many families. | ||
| When a check is stolen and cashed by criminals, victims are often left in a difficult situation. | ||
| Secondly, this bill will also strengthen law enforcement's ability to combat check fraud. | ||
| Criminals have become more sophisticated in their methods, and law enforcement needs stronger tools to fight back. | ||
| And lastly, a financial system that cannot protect its users from fraud is a system in jeopardy. | ||
| If consumers and businesses lose faith in their ability to securely conduct transactions, our economy suffers as a whole. | ||
| H.R. 1155 ensures confidence in our banking system by ensuring that stolen checks can be recovered and that perpetrators face real consequences. | ||
| Mr. Speaker, check fraud is a growing problem, but today we, in a bipartisan way at the Ways and Means Committee, are finally taking common sense decisive action. | ||
| This bill passed unanimously out of our committee, and I look forward to it passing unanimously out of this House. | ||
| It is once again an opportunity for Republicans and Democrats to put partisanship aside and work together for the American people. | ||
| With that, I yield back the balance of my time. | ||
|
unidentified
|
The gentlelady yields. | |
| The gentleman from Missouri is recognized. | ||
| Mr. Speaker, this legislation will not only help taxpayers who have been victims of fraud, but it will also help combat fraud by eliminating opportunities for criminals to strike a second time. | ||
| Check fraud is a major challenge in this country and has grown exponentially over the past several years. | ||
| In fact, in 2022, the Treasury Department's Financial Crimes Enforcement Network reported over 680,000 instances of check fraud, doubling the previous year's total. | ||
| In such an environment, it is unacceptable that at this moment the IRS does not have processes and procedures in place for taxpayers to request a replacement check through direct deposit. | ||
|
Disaster Relief Tax Extensions
00:14:19
|
||
| This bill is a simple solution to a serious and costly problem. | ||
| I encourage all of my colleagues to support its passage, and I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields back. | |
| The question is: will the House suspend the rules and pass H.R. 1155 as amended? | ||
| Those in favor will say aye. | ||
| Aye. | ||
| Those opposed, no. | ||
| In the opinion of the chair, two-thirds being in the affirmative, the rules are suspended. | ||
| The bill is passed, and without objection, the motion to reconsider is laid on the table. | ||
| For what purpose does the gentleman from Missouri seek recognition? | ||
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 1491, the Disaster-Related Extension of Deadlines Act, as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union calendar number 30, H.R. 1491, a bill to amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund and to take postponements into account for purposes of sending collection notices. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentleman from California, Mr. Panetta, each will control 20 minutes. | |
| The chair recognizes the gentleman from Missouri. | ||
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
John is recognized. | |
| Thank you, Mr. Speaker. | ||
| I rise today in support of H.R. 1491, the Disaster-Related Extension of Deadlines Act introduced by my Ways and Means colleagues, Representatives Murphy and Panetta. | ||
| Both of their home states, North Carolina and California, respectively, are no strangers to the toll of natural disasters. | ||
| This legislation corrects a discrepancy that can deny Americans affected by natural disaster their rightful tax refund. | ||
| Often, the IRS postpones the filing and payment deadline for taxpayers impacted by a natural disaster. | ||
| Understandably, some taxpayers living in a disaster area choose to file their taxes and wait to pay the tax bill at a later date, freezing up resources to instead help replace the items that they've lost. | ||
| For the average taxpayer who requests a filing extension, the deadline to claim a tax refund or credit for that tax year is also extended. | ||
| Not so for the victims of natural disasters. | ||
| They do not receive the same amount of additional time to claim a tax credit or refund as taxpayers who request filing extensions. | ||
| This situation is fundamentally unfair. | ||
| It potentially denies Americans affected by a natural disaster their rightful tax refund that they would have otherwise received had they not been struck by a natural disaster and simply requested a filing extension. | ||
| This bill provides a straightforward solution that would fix this issue. | ||
| Victims of natural disasters would have additional time to claim a refund in the same way that those who request a filing extension receive additional time. | ||
| I urge my colleagues to stand with taxpayers and provide this measure of tax relief to victims of natural disasters. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves, the gentleman from California, Mr. Panetta, is recognized. | |
| Thank you, Mr. Speaker. | ||
| I yield myself such time as I may consume. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you. | ||
| I rise in support of H.R. 1491, the Disaster-Related Extension of Deadlines Act, authored and introduced by my friend Representative Greg Murphy of North Carolina. | ||
| And I want to thank the Chairman of the Ways and Means Committee for doing an excellent job in summarizing not just the issue, but the solution with this bipartisan legislation. | ||
| For it's this type of legislation that would ensure that tax deadlines remain aligned in disaster zones and that those who have survived natural disasters are not penalized by confusing collection notices or a shortened tax look back period. | ||
| Now, currently, taxpayers have a three-year lookback period after a filing deadline to claim a refund or missed credits. | ||
| However, when the IRS extends filing deadlines for those affected by natural disasters, the deadline for the lookback period is not extended. | ||
| This leads taxpayers, as you can imagine, Mr. Speaker, it leads taxpayers in disaster areas to lose out on money that they are owed because their lookback period is shorter than expected. | ||
| This bill would fix that by aligning the lookback period with the postponed tax deadline for disaster zones. | ||
| Additionally, this bill solves a problem of misaligned deadlines and confusing collection notices after a natural disaster. | ||
| Because current law requires the IRS to send a notice and demand for payment of tax within 60 days of processing a tax filing, individuals in disaster zones who file early but wait to pay often get confusing notices and demands for payment. | ||
| These notices are sent long before payment is due and also cause panic and confusion during the difficult task of disaster recovery. | ||
| This bill, again, would fix that issue by requiring the IRS to take into account tax deadlines postponed because of disasters when issuing collection notices. | ||
| It can take years to financially recover from a natural disaster as many of us in this House have experienced with our constituents. | ||
| Ensuring those recovering that can claim what they are owed and do not have to worry about confusing collection notices is the absolute least that we can do. | ||
| This bill is an easy win, and it is the type of policy that makes government work and improves people's lives that we should be focused more on in Congress. | ||
| This bill is an example of how government should help people. | ||
| We're providing a plan based on a law that would help the government better serve people, especially in a time of need. | ||
| This is why we should come together and support the bipartisan disaster-related extension of deadlines act. | ||
| I urge my colleagues to support this bill that would help our government be better in helping those constituents in times of need all across this country. | ||
| Thank you, Mr. Speaker. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The General Reserves, the gentleman from Missouri, is recognized. | |
| Thank you. | ||
| I yield as much time as he may consume to the gentleman from North Carolina, my favorite member from North Carolina's 3rd congressional district, Dr. Murphy. | ||
|
unidentified
|
Thank you, Mr. General. | |
| Thank you, Mr. Chairman. | ||
| I rise today in support of my legislation, H.R. 1491, the Disaster-Related Extension of Deadlines Act. | ||
| I'm blessed to live in eastern North Carolina, which is all too familiar with the devastation caused by natural disasters. | ||
| For Coastal Carolina, it's not a question of if, but rather a question of when a hurricane will hit my district. | ||
| We stick out far in the ocean and have a big bullseye target on us. | ||
| We're still recovering from Hurricane Florence, which occurred in 2018. | ||
| Despite being seven years ago, there are still homes and businesses still shuttered from the damage of that powerful hurricane. | ||
| It's now been six months since the nation observed the decimation that Hurricane Helene wrecked upon western North Carolina. | ||
| It's been one of the most devastating disasters in our nation's history. | ||
| This historic storm led a catastrophic loss of life and property to our neighbors in the West. | ||
| In just 18 hours, over 30 inches of rain came down in some areas, which surged downhill into rivers and valleys, causing close to $80 billion in damage and resulting in over 100 deaths. | ||
| Entire towns and communities were completely destroyed and washed away. | ||
| It will take years, if not a decade, for Western North Carolina to fully recover from the damage inflicted by Hurricane Helene. | ||
| Since that time, we have come a long way. | ||
| Western North Carolina is still reeling from the effects of Hurricane Aline and will continue to feel the effects of that storm for years to come. | ||
| It is important that Congress provide as much leaf as soon as possible to these victims. | ||
| H.R. 1491, the Disaster-Related Extension of Deadlines Act, has two important provisions that would not only help those impacted by Hurricane Aline, but all disaster victims nationwide. | ||
| The first provision amends the look-back period to ensure victims of disasters have additional time to claim funds or credits that they previously missed out upon. | ||
| Additionally, H.R. 1491 contains another provision which would prevent disaster victims from receiving collection notices indicating that they owe the IRS funds despite a postponement of tax filing. | ||
| When someone suffers a natural disaster, the last thing on their minds is their tax liability. | ||
| They're trying to put a roof over their head, find food for their family, and clothing for their children. | ||
| I cannot believe, I cannot begin to describe the sheer physical and emotional damage that these people suffer. | ||
| In the case of Hurricane Helene, we saw thousands of homes and businesses literally washed and wiped out overnight. | ||
| Victims are still and will continue to process the trauma from that occurrence. | ||
| But North Carolinians are resilient. | ||
| It's been heartening to see the entire North Carolina delegation come together and provide support for those in the western part of the state. | ||
| Furthermore, the contributions of first responders, nonprofits, and concerned private citizens from all across the state have greatly reproved response efforts. | ||
| It may take years, but our neighbors in the West know that they have the full backing of everyone in North Carolina as they continue to recover. | ||
| This is not a Republican issue nor a Democrat issue. | ||
| It's an American issue. | ||
| All of us are at risk to suffer from national disasters. | ||
| In these difficult times, we must come together as Americans to pass common sense legislation, HR, like H.R. 1491, to ensure that victims of national disasters are not burdened by our tax code. | ||
| I'd like to thank my colleague, Congressman Jimmy Panetta, for his partnership on this critical issue. | ||
| I'd like to thank Chairman Smith for his support and help and his efforts to help provide relief to disaster victims. | ||
| I encourage all of my colleagues to vote in favor of this bill so we can offer relief to all disaster victims, especially those in Western North Carolina. | ||
| That I yield back. | ||
|
unidentified
|
The gentleman reserves. | |
| The gentleman from California is recognized. | ||
| Thank you, Mr. Speaker. | ||
| I have no further speakers. | ||
| I'm prepared to close. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you. | ||
| Mr. Speaker, I yield myself the balance of my time. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thanks, Mr. Speaker. | ||
| I just want to say briefly in closing that, as you have heard, this legislation has tremendous bipartisan support and will remove burdensome processes at the IRS to make government work better for our constituents after disaster. | ||
| I appreciate Mr. Murphy talking about his district, North Carolina, and the devastation that his constituents have experienced. | ||
| I, as well in the 19th Congressional District, am at the edge of the continent on the west side of the continent, all the way across the country from Mr. Murphy's district. | ||
| But we too are at the tip of the spear when it comes to floods, fires, storms, and other natural disasters. | ||
| That's why I think, as you heard from Mr. Murphy, and I agree, this is not a partisan issue, and never should disaster assistance be a partisan issue. | ||
| That's why this has full bipartisan support, because full financial recovery after a natural disaster can take years. | ||
| And aligning tax deadlines from the IRS is the absolute least that we can do for our constituents who are rebuilding their lives. | ||
| I want to thank once again my colleague, Representative Murphy, Chairman Smith, for their work on this bill, and once again encourage my colleagues to support H.R. 1491, the Disaster-Related Extension of Deadlines Act. | ||
| I yield back. | ||
|
unidentified
|
The gentleman yields. | |
| The gentleman from Missouri is recognized. | ||
| Mr. Speaker, this bill passed out of the Ways and Means Committee with a united vote from Republicans and Democrats. | ||
| It's not hard to see why. | ||
| Disasters know no party affiliation and affect communities all across the country. | ||
| In the last few weeks, communities I represent in southeastern and south central Missouri were struck by 19 deadly tornadoes and storms. | ||
| I had the chance to visit and talk with the people impacted. | ||
| I saw destroyed homes, tossed cars, and crop damage. | ||
| I also saw how neighbors, churches, and charities sprang into action to provide a warm, warm mill, temporary shelter, and hope to the families who lost so much. | ||
| This legislation treats Americans affected by natural disasters fairly and ensures that the federal government is going to do its part to be responsive to their needs. | ||
| I urge all my colleagues to support this legislation, and I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields. | |
| The question is: will the House suspend the rules and pass H.R. 1491 as amended? | ||
| Those in favor say aye. | ||
| Aye. | ||
| Those opposed, no. | ||
| In the opinion of the chair, two-thirds being in the affirmative. | ||
| For what purpose does the gentleman seek recognition? | ||
| I demand the yays and nays. | ||
|
unidentified
|
The yays and nays are requested. | |
| All those in favor of taking this vote by the yeas and nays will rise and remain standing until counted. | ||
|
Electronic Filing Fairness Act
00:08:51
|
||
|
unidentified
|
A sufficient number having risen, the yays and nays are ordered. | |
| Pursuant to clause 8 of Rule 20, further proceedings on this question will be postponed. | ||
| For what purpose does the gentleman from Missouri seek recognition? | ||
| Mr. Speaker, I move to suspend the rules and pass the bill H.R. 1152, the Electronic Filing and Payment Fairness Act as amended. | ||
|
unidentified
|
The clerk will report the title of the bill. | |
| Union Calendar Number 32, H.R. 1152. | ||
| A bill to amend the Internal Revenue Code of 1986 to provide for the application of the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service. | ||
|
unidentified
|
Pursuant to the rule, the gentleman from Missouri, Mr. Smith, and the gentleman from Illinois, Mr. Davis, each control 20 minutes. | |
| The chair recognizes the gentleman from Missouri. | ||
| Mr. Speaker, I ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration. | ||
|
unidentified
|
Without objection. | |
| Mr. Speaker, I yield myself such time as I may consume. | ||
|
unidentified
|
Gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| The April 15th deadline to file one's taxes is rapidly approaching. | ||
| Right now, if a taxpayer mails a payment or tax return to the IRS that is postmarked by midnight on the due date, the payment or tax return will be considered timely even if it is received a week later. | ||
| But under current law, taxpayers who file electronically do not receive the same treatment. | ||
| If a taxpayer submits the same payment or return electronically on the due date, it may be considered late if the IRS receives it and processes it on the next day. | ||
| In fiscal year 2023, more than 213 million returns and other forms, 79% of all filings, were filed electronically. | ||
| Not only are electronic payments faster and easier to process, but they eliminate the risk of theft that we've seen recently with checks, like in Representative Mali Takas' district. | ||
| For example, if Congress doesn't correct this, taxpayers could potentially be on the hook for late penalties through no fault of their own. | ||
| H.R. 1152, the Electronic Filing and Payment Fairness Act, is bipartisan legislation that will harmonize IRS deadline rules to ensure that electronic payments or documents submitted by taxpayers will be treated the same as postmarked mail. | ||
| I want to thank Representatives of LaHood, Feedstra, Fitzpatrick, Delbene, Panetta, and Schneider for their leadership on this bill. | ||
| This is a simple common sense fix to tax administration that will save taxpayers time and money, and I urge my colleagues to support it. | ||
| I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves. | |
| The gentleman from Illinois, Mr. Davis, is recognized. | ||
| Thank you, Mr. Speaker. | ||
| I give myself such time as I may consume. | ||
|
unidentified
|
Gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| I rise in support of H.R. 1152, Electronic Filing and Payment Fairness Act. | ||
| Taxpayers should have one clear deadline to file documents and make required payments. | ||
| Under current law, payments on certain documents that are mailed to the IRS are considered timely filed as long as they are postmarked by midnight on the due date. | ||
| This is called the mailbox rule. | ||
| However, if a taxpayer submits certain payments or documents to the IRS electronically on a given due date, but they are not processed until the next day, they would be considered late. | ||
| This bill amends the Internal Revenue Code to allow the mailbox rule to extend to electronic tax payments and documents. | ||
| The IRS should not treat taxpayers who choose to file electronically differently than those who file by mail. | ||
| This bill would ensure the same standard to all Americans regardless of how they file. | ||
| And I reserve the balance of my time. | ||
|
unidentified
|
The gentleman reserves. | |
| The gentleman from Missouri, Mr. Smith, is recognized. | ||
| I yield as much time as he may consume to the gentleman from Illinois, the sponsor of this legislation, Mr. LaHood. | ||
|
unidentified
|
The gentleman from Illinois is recognized. | |
| Thank you, Mr. Speaker. | ||
| I also want to thank you, Mr. Chairman. | ||
| I rise in strong support of my bill, the Electronic Filing and Payment Fairness Act. | ||
| This common sense bill, which has been included in the National Taxpayer Advocates Purple Book of legislative recommendations, would amend the tax code to apply the, quote, mailbox rule to electronic submissions of payments and documents to the Internal Revenue Service. | ||
| As the Chairman articulated under current law, if a taxpayer physically mails a payment or tax return to the IRS that is postmarked on the due date, that payment or tax return is considered timely, even if it is received a week later. | ||
| If a taxpayer submits the same payment or return to the IRS electronically on the due date, however, it is considered late if the IRS receives or processes it the following day. | ||
| This disparity punishes taxpayers electing to correspond with the IRS electronically, which should be the preferred method of communication this day and age. | ||
| I want to thank Chairman Smith for his leadership for making tax administration and improved efficiencies a priority within the Ways and Means Committee. | ||
| I also want to thank my bipartisan co-leads on this bill, Representatives Del Benny, Feenstra, Schneider, Fitzpatrick, and Panetta. | ||
| This is a great step in our effort to modernize the IRS and make it more user-friendly, especially for the roughly 90% of taxpayers already filing electronically. | ||
| I urge my colleagues to support this bill, and I yield back. | ||
| The gentleman reserves. | ||
| The gentleman from Illinois is recognized. | ||
| Mr. Speaker, I have no further request for time, so I'm prepared to close. | ||
|
unidentified
|
The gentleman is recognized. | |
| Thank you, Mr. Speaker. | ||
| H.R. 1152 is a narrowly targeted bill that can provide meaningful help and assurance to taxpayers. | ||
| I urge my colleagues to support it and yield back the balance of my time. | ||
|
unidentified
|
The gentleman yields. | |
| The gentleman from Missouri, Mr. Smith, is recognized. | ||
| Thank you, Mr. Speaker. | ||
| The bill before us is simple. | ||
| Those taxpayers who will be filing their taxes electronically on April 15th, just a couple of weeks from now, should be treated the same as taxpayers who use postmarked mail. | ||
| Unfortunately, under current law, that is not always the case. | ||
| If a taxpayer submits a payment or return electronically by midnight on the due date, it could still be considered late if the IRS does not process it until the next day. | ||
| H.R. 1152, the Electronic Filing and Payment Fairness Act, will harmonize IRS deadline rules so taxpayers receive equal treatment whether they file electronically or through the mail. | ||
| I urge my colleagues to support this common sense legislation and help level the playing field for American taxpayers. | ||
| I yield back the remainder of my time. | ||
|
unidentified
|
The gentleman yields. | |
| The question is, will the House suspend the rules and pass H.R. 1152 as amended? | ||
| Those in favor will say aye. | ||
| Aye. | ||
| Those opposed, no. | ||
| In the opinion of the chair, two-thirds being in the affirmative, the rules are suspended. | ||
| The bill is passed, and without objection, the motion to reconsider is laid on the table. | ||
| Plays before the House a communication to Cork will read. | ||
| The Honorable Speaker, House of Representatives, sir, I write to respectfully tender my resignation as a member of the Committee on Education and Workforce. | ||
| It has been an honor to serve in this capacity. | ||
| Signed sincerely, Aaron Houchin, member of Congress. | ||
|
unidentified
|
Without objection, the resignation is accepted. | |
| Pursuant to clause 12A of Rule 1, the chair declares the House in recess until approximately 6:30 p.m. today. | ||
|
IRS Relief and Judicial Powers
00:00:40
|
||
|
unidentified
|
Well, today in the House, lawmakers are considering several IRS-related bills ahead of next month's tax filing deadline. | |
| One measure would authorize the IRS to extend relief to taxpayers affected by natural disasters and emergencies. | ||
| And later in the week, the lower chamber is expected to vote on legislation to limit federal judges' authority to issue injunctions that apply nationwide. | ||
| That's in response to district court judges temporarily blocking the Trump administration's policies. | ||
| Also, votes on legislation to require in-person proof of citizenship to register to vote in federal elections. | ||