Floor Statements

Mr. Speaker, I appreciate my friend and colleague from Utah organizing our time this afternoon.

In Congress, a lot of times the public focuses on the things we don't get done, which is fair. I think it is good to celebrate the things that we can accomplish that are good for the American people.

Mr. Speaker, I am very pleased that last year House Republicans worked with President Trump to pass the One Big Beautiful Bill Act, which stopped the largest tax increase that could have happened in American history.

There is no doubt that the One Big Beautiful Bill Act is rooted in our Nation's founding principles, and that is limiting Washington's reach into the lives and also the paychecks of Americans, which gives people the freedom to shape their own future, quite frankly, allowing people to keep more of their hard-earned money in their own pockets.

As a member of the Ways and Means Committee, I was proud to help secure lasting tax relief and certainty for individuals and for small businesses.

During this August district work period, I was back on the road in west Tennessee, talking and meeting with farmers, manufacturers, small business owners, and people. Time and again, I heard how heavily their decisions depend on a tax code that they can count on and also depend upon.

For a family farm, the tax code affects plans for the next season. On Main Street, the tax code affects the next payroll. Workers' livelihoods depend on decisions that cannot wait for the next vote in Congress.

Mr. Speaker, from no tax on tips to no tax on overtime to a doubling of the

standard deduction to lowering tax brackets for everybody at all income levels, the One Big Beautiful Bill Act is a benefit to working Americans across the board.

One of the most important provisions in the One Big Beautiful Bill Act--and there are a lot--for small businesses was something known as section 199A. It allows eligible small businesses to deduct up to 20 percent of their qualified business income.

Now, for a small business, permanence is paramount. Farmers and local employers can now plan ahead rather than wait for the next congressional deadline.

For everybody who voted ``no'' on the One Big Beautiful Bill Act, I will tell them that my Republican colleagues and I worked with President Trump to make section 199 permanent, which delivered substantial relief for small businesses as well as American farmers. I also worked to strengthen the employer-provided childcare credit under something known as section 45F.

Before we passed the One Big Beautiful Bill Act, I introduced the Child Care for American Families Act to make this credit more useful for employers, especially for small businesses. Language from this bill was included in the final law.

For most employers, the law increased the credit from 25 percent to 40 percent of qualified childcare credit expenditures and raised the annual cap from $150,000 to $500,000. Eligible small businesses can now claim a 50 percent credit with an annual cap of $600,000.

Employers can now partner with outside organizations or other businesses to provide childcare. That is so important because when childcare is reliable, parents can stay in the workforce and employers can retain valued employees.

The One Big Beautiful Bill Act was a victory for families, for Main Street, and for manufacturers. I am proud of what House Republicans and President Trump were able to accomplish.

We should all pledge to fight for lower taxes and limited government so small businesses can create jobs and people can keep more of what they earn. I am proud of this. We showed that Congress can work with the American people and accomplish a lot under the One Big Beautiful Bill Act.

I again thank my colleague from Utah for organizing this Special Order hour today.

Mr. Speaker, I rise today to welcome Pastor Carlton Gerrell of Tennessee Valley Community Church in Paris, Tennessee, as our guest chaplain.

Pastor Gerrell has dedicated his life to ministry in the church and through public service.

Mr. Speaker, under Pastor Gerrell's leadership, TVCC, the Tennessee Valley Community Church, has become one of the largest congregations in rural West Tennessee.

Pastor Gerrell also served on the Paris City Commission from 2010 to 2022. During that time, he spent 8 years as mayor, working to strengthen the city that he calls home.

He and his wife, Dr. Norma Gerrell, have built a life in Paris and are the proud parents of two sons, Trey and Scott.

Mr. Speaker, I am grateful for Pastor Gerrell's service to the ministry and to the community in Henry County. I thank him for offering the opening prayer before the people's House.

Madam Speaker, I rise today to honor the life of Martha Sundquist.

Martha passed away on March 11 of this year, and she served as First Lady of Tennessee from 1995 to 2003, alongside Governor Don Sundquist, a former Member of the House of Representatives. She used her position to bring people across Tennessee closer together.

Though she was born in Illinois, Martha planted her roots in Tennessee. She often said that she got to Tennessee as quickly as she could, and over time, she and her family lived in each of Tennessee's three grand divisions.

Martha's favorite saying was to ``bloom where you are planted,'' and she carried that with her wherever life took her.

As the First Lady of Tennessee, Martha brought a steady, approachable presence and authority to the job. She was deeply involved in communities across the State of Tennessee. She spent time in schools with parents, teachers, and families, making sure that people felt seen, and leaving a lasting impression.

In addition, Martha Sundquist placed a strong emphasis on the next generation. She brought to Tennessee the Easter egg roll at the Governor's residence, which became one of her most meaningful traditions. It expanded to welcome underserved kindergartners for a morning of games, lunch, and visits from beloved characters that made the day truly feel special.

Care for Tennessee's natural beauty was also central to Martha's mission as the First Lady. Martha supported efforts to plant wildflowers along the State's highways and helped to promote products grown and made in the State of Tennessee. Martha's legacy in this area lives on in the State forest in Cocke County that bears her name.

Martha also understood the importance of preserving the Governor's residence and its history. Martha worked to maintain the Governor's residence, while ensuring that it remained a place where Tennesseans and visitors felt welcomed each and every day.

Even before Martha's time as First Lady, her commitment to service was clear. It was a real honor. In the late 1980s, she was appointed by President Ronald Reagan to the Board of Governors of the United Service Organizations, helping to support members of our military and their families. That role was really important to Martha.

Madam Speaker, I have to tell you that for all who knew her, throughout her life, Martha led with grace. She met people with warmth in every single interaction.

I will say that Martha, for those who knew her, was never one to seek the spotlight. Those close to her would say that she and Governor Sundquist had an understanding that she would be the First Lady 24/7, but she would also focus on her family and her friends at the same time, and all the things that she loved, including time in her garden and on the golf course.

While I was working on these remarks, I talked to her longtime friend, Wendell Moore. Wendell served Tennessee as the principal deputy and chief of staff to Governor Sundquist.

This is what Wendell had to say about Martha Sundquist: ``Martha touched countless lives in various ways, and always in a kind and thoughtful way. Her humility was ever present, as she never put herself first but, rather, served others. Her selfless concern, love, and kindness for others should be a model for all of us to follow.''

Madam Speaker, Roberta and I are saddened by the loss of Martha Sundquist. I believe Martha will always be remembered not only as a strong advocate for her State and its people but also for the example that she set in public life.

Martha Sundquist was completely devoted to her husband, Don, and her entire family. Today and always, our thoughts are with her children, Andrea, Tania, and Deke.

Mr. Speaker, I thank the gentleman from Utah for yielding.

Mr. Speaker, today I rise to honor the life of a really good friend, Steve Stamson, who was a devoted public servant and a veteran whose record left a lasting mark on Shelby County in west Tennessee.

Steve passed away just a few weeks ago on March 11 surrounded by his family in Florida.

Steve Stamson was born in Memphis, Tennessee, and he lived a life grounded in faith and commitment to others.

Steve served in the United States Marine Corps during Vietnam. He was a rifleman. Steve's time in uniform shaped his character in lasting ways and informed how he approached the rest of his life.

I do want to note that during his military service, Steve received the Meritorious Mast, recognizing performance and leadership that went above and beyond. This distinction reflected the character and the standard that he held himself to each and every day.

When he came home, Steve continued to serve his community. He worked for International Harvester before starting a long and distinguished career in Shelby County government.

He served in the Shelby County Court Clerk's Office. He served in the Juvenile Court Clerk's Office and in the General Sessions Court Clerk's Office. In 2002, the people of Shelby County elected him to be the juvenile court clerk, to which he was reelected in 2006, and he served until 2010.

I think about Steve's time in public service, and if you had a dictionary, Mr. Speaker, and looked up the term ``public servant,'' there would be a photo of Steve Stamson right there in the dictionary. He went and did whatever he could for anybody, and it didn't matter who they were or what side of town they lived on.

I will note that Steve's career in public service did not end after his time as juvenile court clerk.

Following his retirement, if you will, Mr. Speaker, Steve was appointed as an election commissioner for Shelby County, and he served as chairman of the Shelby County Election Commission.

On all sides of the aisle, Steve was widely respected for his dedication to election integrity and the responsibility that comes with the right to vote.

Steve also gave his time to civic and community organizations, including the Boy Scouts of America, the Scottish Rites, and the Al Chymia Shriners. He was active in his political life in the local and State Republican Party.

I want to note that Steve took on roles that carried significant responsibility, and he always led with a steady hand. I think about Steve, that he made time for others and was always willing to step up when it was needed.

This morning, I talked to our mutual friend, Joy Touliatos. Joy Touliatos succeeded Steve as the juvenile court clerk of Shelby County. She was a longtime friend of Steve and his wife, Debbie, who was also a longtime public servant in Shelby County. When I asked Joy her thoughts about Steve, I wrote them down word for word. She said: ``If you knew Steve, you knew his door was always open; his handshake was sincere; and his word actually meant something.''

Beyond his work, Steve was absolutely devoted to his family. I have a photo of Steve and his wife, Debbie. They shared 45 years of marriage, and Debbie was his equal partner and his best friend. Steve was a proud father to Chris and to Clay, and I know he was a proud grandfather to Keelie and to Hunter.

Mr. Speaker, I do want to say that Roberta and I are deeply saddened by Steve's passing, but we are thinking about Debbie. We remember all the good times, how full of life and how much Steve gave to everybody he cared about and to the entire Memphis and Shelby County community.

Steve's warmth and his generosity will be greatly missed.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on the topic of this Special Order.

Mr. Speaker, tonight I rise to honor Derrick Bonham of the Weakley County, Tennessee, Sheriff's Office, who was tragically killed in the line of duty.

On January 30, just after 3 a.m., Deputy Bonham responded to a shots- fired call in Martin, Tennessee. This is nothing new. Derrick Bonham had always answered these calls without hesitation and whenever he was needed.

When Deputy Bonham arrived on the scene to assess the situation, he was violently ambushed and fatally wounded. Indeed, Derrick Bonham's death has been felt across Weakley County and across West Tennessee, in fact, the entire State of Tennessee.

In the days that followed, thousands lined the streets in a sea of blue to honor his sacrifice. Law enforcement officers from across the region stood alongside families and neighbors in West Tennessee to show their respect and support for a brave man and a brave family.

That tribute reflected the trust that Derrick Bonham earned and also the impact that he had among his law enforcement comrades.

After the shooting, Mr. Speaker, I spoke with Weakley County Sheriff, Terry McDade. Sheriff McDade told me Deputy Bonham--and I am going to read this exactly the way he told me: ``Deputy Bonham was the guy that all sheriffs want to hire. He was a good, even-keeled law enforcement officer who lived his life in a Godly way.''

Mr. Speaker, Derrick Bonham lived a life defined by devotion to service. He took pride in his work and in what it meant to wear that uniform.

We all know that law enforcement in our Nation is a dangerous profession. Every time an officer reports for duty, they put their lives on the line for all of us. We are deeply grateful for the men and women in law enforcement who put that uniform on each and every day to serve their neighbors, often without recognition.

Deputy Bonham was a loving husband to his wife, Nicole; and a devoted father to three children: Harper, Hayden, and Hudson.

He was an Army veteran who served our Nation and later became a deputy who served his country and his neighbors. Indeed, Derrick Bonham understood that public service is a calling, one that demands courage and a willingness to put others first.

Roberta and I continue to keep the Bonham family and the Weakley County Sheriff's Office in our prayers. Deputy Derrick Bonham's legacy will live on through the lives that he touched, the men and women with whom he worked, and the example that he set for the Weakley County community.

Mr. Speaker, I yield back the balance of my time.

Mr. Speaker, I thank our Ways and Means chairman, Jason Smith, not only for his strong leadership but for his support on this important legislation.

Mr. Speaker, every year, more and more Americans are having their identity stolen. It is a sad fact. However, actors are becoming more sophisticated. They are using new technology to gain access to sensitive information. Just last year, there were over 3,000 separate data breaches that were reported, including many leaks involving stolen Social Security numbers.

Currently, when somebody has their identity stolen, they have got to navigate a baffling process at the Social Security Administration. The Ways and Means Committee has heard from victims who describe the process of regaining their identities as a bureaucratic nightmare. It is complex. It is lengthy, and it is frustrating. Sometimes they report being passed from representative to representative and from department to department. Sometimes they even get conflicting advice from people within the Social Security Administration.

As identity theft becomes more commonplace, the system at the Social Security Administration needs to be streamlined to work better for the victims. The Improving Social Security's Service to Victims of Identity Theft Act addresses this problem head-on.

Specifically, this bill will establish a single point of contact at the Social Security Administration for Americans who have had their Social Security numbers lost or stolen. Mr. Speaker, think of it as a one-stop shop for those trying to protect themselves from identity theft. Having a single point of reference, one point of contact, at the Social Security Administration will simplify the process, making it easier and faster for victims to get relief.

This piece of legislation was passed favorably out of the Ways and Means Committee with a strong bipartisan vote. Mr. Speaker, now it is time to act in a bipartisan manner to support Americans whose Social Security numbers fall into the wrong hands.

Madam Speaker, I rise today to honor a good friend, James Moore, Sr., who passed away on May 15 of this year. He lived his life in Shelby County, Tennessee.

By the way, for the purpose of these remarks, everybody at home just knew him as Jimmy.

Jimmy loved his family, golf, public service, and the car leasing business, probably in that order.

A longtime owner of Jimmy Moore Leasing, Jimmy never met a customer nor a person with whom he could probably not connect to in some way, shape, or form, probably the same way he connected to people on the golf course.

Jimmy really shined as a public servant. In public service, Jimmy was elected numerous times as a respected member of the Memphis City Council and then a number of times as the circuit court clerk in Shelby County.

Jimmy was a true public servant in every sense of the word. Jimmy was the type of guy who when you were frustrated that city hall wasn't doing enough about the trash being collected, you called Jimmy, Madam Speaker, and he got the trash picked up, usually the same day.

Jimmy was the type of guy that when the traffic lights weren't working, Madam Speaker, you called him, and he would get it taken care of right away the same day.

It may not have been his department or his agency, Madam Speaker, but Jimmy was the guy that you called when you needed your driver's license or marriage license or business license expedited. Jimmy would get to the right people who would get back to you and get it taken care of usually the same day.

As the circuit court clerk, he managed the case filings, the employees, the litigants, and the judges, and he kept all the trains on the track.

Here are two important things about Jimmy: He truly loved people, and he truly loved helping people.

I talked to my friends, Steve Stamson, who was the juvenile court clerk of Shelby County, and also Joy Touliatos, who followed Steve as the juvenile court clerk of Shelby County.

This is what Joy told me about Jimmy and her relationship with him. Joy and the others told me: If Jimmy was your friend, he was your friend for life. If Jimmy walked into the room, people knew that he had your back.

Jimmy dedicated his life to making sure that he left Shelby County a better place to live and to raise a family. Jimmy will be remembered not only for his leadership to our community but also as a devoted husband, a loving father and grandfather, and a loyal friend.

To Jimmy's beloved wife, Barbara; and his beloved children, Linda, Jimmy Jr., Wendy, and Tim; Roberta and I mourn with you, but we also have so many fond memories of your husband and your father.

Jimmy's loss is a true loss to our community. There is no doubt that Jimmy Moore is greatly missed.

Mr. Speaker, I congratulate the leadership of Chairman Jason Smith in getting this bill to the floor.

Mr. Speaker, I rise today to speak in favor of President Trump's One Big Beautiful Bill Act.

Here are the facts, Mr. Speaker: If Congress fails to pass this bill, taxpayers across the Nation will get a big tax increase. In Tennessee's Eighth Congressional District, the average household would face a 26 percent tax hike. This would be catastrophic for families, for farms, and for small businesses across the Nation. This bill not only stops this massive tax hike, but it will reduce taxes for Americans nationwide and turbocharge our economy.

When Americans voted last November, they voted for these policies put forth by President Trump and House Republicans. Now is the time for us to do this job and pass the One Big Beautiful Bill Act. Too much is at stake.

Mr. Speaker, I rise today to honor the life and legacy of Frederick W. Smith, who left us this past Saturday, June 21, 2025, at the age of 80.

Mr. Speaker, if I were to stand and speak at this podium all day, I would barely be able to scratch the surface of Fred Smith's extraordinary life, his influence on the country and the world, and his profound impact on the city of Memphis.

To many people, Fred Smith will likely be remembered as a titan of industry and the founder of FedEx. To my constituents, he will be remembered as a champion for the city of Memphis. Personally, I will remember Fred Smith as a man who loved his country and devoted his life to the American Dream.

Born in Marks, Mississippi, and raised in Memphis, he was very proud of his country. Fred Smith was a true patriot, serving honorably as a captain in the United States Marine Corps in Vietnam. After that service, he returned home with a bold idea: a company that could deliver packages overnight around the world.

Fred Smith turned that idea into a global enterprise, revolutionizing international supply chains, transforming how businesses operate, and changing how people connect. Fred Smith not only directed and dominated the modern logistics industry; he created it. For more than 50 years after the conception of FedEx, he continued to lead it.

Today, FedEx operates in over 220 countries, but its heart and headquarters remain in Memphis, Tennessee. Through FedEx, Fred Smith turned Memphis into a global logistics hub, driving economic growth across the region while employing tens of thousands of Tennesseans.

Today, the FedEx World Hub at Memphis International Airport is one of the busiest and largest cargo airports in the world. FedEx is the largest Fortune 500 company in the State of Tennessee.

Fred Smith's commitment to Memphis went far beyond business. In fact, upon Fred's passing on Saturday, former Memphis Mayor Jim Strickland said: ``Fred Smith was the most significant Memphian in history.''

Indeed, he gave Memphians a fair shot at their American Dream, and his philanthropic work helped support countless organizations.

Thanks to Fred Smith, Memphis acquired the NBA's Grizzlies in 2001 when he committed to purchasing the naming rights for the future home of the basketball team, the FedExForum.

Just 2 years ago, when The University of Memphis was ambitiously pursuing stadium upgrades for the football team, Fred Smith and his family committed $50 million to help the school achieve its financial goals.

Fred and Diane Smith and the Smith family have donated to so many worthwhile causes in the Memphis area, including the world-class Memphis Zoo.

Memphians can also thank Fred Smith for saving the FedEx St. Jude golf tournament when it lost its previous title sponsor.

Yesterday, when discussing the life of Fred Smith, I talked with my good friend, Chris Richards. She was the general counsel at FedEx and a close adviser to Fred Smith.

A little over 25 years ago, Fred came to Chris with an idea that he told her that she would not like. He wanted FedEx to be involved in a major motion picture in which the plot involved crashing a FedEx plane. Fred thought that the script for ``Cast Away'' was a great read and could be a good movie that could benefit the company.

As FedEx's lead attorney, Chris told Fred that there had never been an airline that willingly participated in a movie where they gave permission to crash their plane. Chris advised against all of it.

Yet, Fred wanted to think outside the box, and he signed off on the idea. He was really impressed with the production staff and the movie's star, Tom Hanks.

That would be important years later because, at the request of former Senator Bob Dole, Fred became involved in the creation and fundraising of the World War II Memorial to honor and remember our Nation's Greatest Generation.

Fred would become a major factor in getting that memorial constructed. It would cost a lot of money to raise and build such a monument. As a result of that movie, Fred turned to his friend Tom Hanks for his help in public service to help raise funds for the memorial.

Indeed, that movie ended up being good for FedEx and, in turn, good for the World War II Memorial and our Nation.

With his passing, we honor and celebrate a lifetime of inspiring service and leadership. We celebrate a marine, a Memphian, and a really good man.

Roberta and I mourn with Diane and the entire Smith family. Our Nation lost an innovator, a job creator, a trailblazer, and a leader. We are all better off for the remarkable life that he led.

Mr. Speaker, I rise today to speak in favor of the One Big Beautiful Bill Act.

My colleagues and I on the House Ways and Means Committee on the Republican side have been preparing for this moment for 2 years.

Mr. Speaker, we have traveled across the country and conducted field hearings, meeting and hearing from individuals, manufacturers, farmers, and small business owners. The message that we got from them was clear: Make permanent all those successful provisions from the Tax Cuts and Jobs Act of 2017.

There is no doubt that when we passed the Tax Cuts and Jobs Act of 2017, we ushered in a red-hot economy that created jobs and opportunities for all Americans.

It is essential that the House of Representatives pass this bill today to cement a progrowth tax code and usher our Nation into a new era of prosperity for all.

The American people in November voted overwhelmingly for this, and now it is our time to deliver.

Mr. Speaker, I rise today to honor a lifelong Tennessean and a good friend of mine, Jim Ayers, who recently passed away on April 1.

Throughout his life, Jim Ayers wore many hats: a loving husband and father, a successful businessman, and a generous philanthropist.

Originally from rural Decatur County, which is just outside of my district, Jim's father was a lumberman and a farmer. His mother ran a fabric shop and managed duplexes. They were a family of very modest means.

From an early age, Jim and his siblings learned the value of hard work. At the age of 8, Jim decided that he was an entrepreneur. He shined shoes for 10 cents a pair and drove a tractor on the family farm.

In 1961, Jim began college at Memphis State University, which is now the University of Memphis. It was there that he got married and started a family. In the years after graduation, Jim started working in finance and accounting at a nursing home company in Memphis called Care Inns.

He quickly rose through the ranks and was eventually named as president. After selling the company, Jim started a nursing home in Parsons, Tennessee. American Health Centers grew from 40 nursing homes across the Volunteer State.

By the mid-1990s, Jim decided to sell the nursing home business to focus on his new growing interest: community banking.

Jim partnered with his friend to buy the Farmers State Bank in Scotts Hill, Tennessee, and eventually would go on to acquire First National Bank in Lexington. It was there that FirstBank was born.

Serving as chief executive officer and before becoming executive chairman of the board, he took the bank public on the New York Stock Exchange in 2016. Today, FirstBank is known across the State of Tennessee as a good bank, a good employer, and a good community partner.

However, it is Jim's work outside of the office for which he will truly be remembered. Jim was a man of deep faith. He firmly believed that, as the Scriptures state: ``To whom much is given, much is expected.'' It was in that spirit that Jim started the Ayers Foundation with the mission of giving back to Tennessee, especially to our children.

For over 25 years, the Ayers Scholars Program has supported more than 20,000 students in rural Tennessee. To help children, the Ayers Foundation has a footprint in 33 high schools across 21 of Tennessee's rural counties.

Mr. Speaker, Jim spent much of his life making sure that every child, no matter his or her financial status, should have the opportunity to receive a good education and build a good life.

In addition to the scholarship program, Jim established the Ayers Institute at the Vanderbilt-Ingram Cancer Center, the Jim Ayers Medical Tower at Vanderbilt University Medical Center, the Ayers Children's Hospital in Jackson, and the Ayers Institute for Teacher Learning & Innovation at Lipscomb University, among other entities.

I recently spoke with Jim's good friend, former Tennessee Highway Patrol Lieutenant Joey Hargrove, who traveled all across the State with Jim for about 30 years.

Joey remembers the one thing that remained constant through the years: Jim never wanted any recognition or acknowledgement for any of his good deeds. Joey told me that he learned a lot about being a good man from Jim Ayers. Whether it be a scholarship or getting treatment at a medical center, Jim never wanted you to know that it was he who made it happen.

The last time I sat down with Jim and his wife, Janet, who he loved and adored, was several months ago. Jim may have known that he was sick, but he didn't want that to be the topic of conversation. He wanted to focus on the future and what could be done for the community. It was never about Jim. He did everything out of the goodness of his heart and the genuine love for others.

In the years to come, Jim's legacy and that of Janet will live on in the

children he gifted an education to, the patients he helped to receive care, and the families who will never know his impact.

Roberta and I continue to think about Janet; his son, Jon; and all the family and wish them the best during these challenging times. Jim Ayers will be remembered for a long time in Tennessee for all of the good that he did for so many people.

Mr. Speaker, I thank Ways and Means Committee Chairman Jason Smith for his leadership and also his support on this legislation, and I thank our colleague, 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, is a bipartisan bill and a commonsense bill. It

will provide relief to Americans who have been impacted by natural disasters and emergencies.

Just about every Member of this body at some point has seen their State, their district, or their constituents impacted by a natural disaster or an emergency.

Mr. Speaker, just last month, Obion County, which is in my district in Tennessee, was devastated by severe flooding following a levee failure. The disaster displaced hundreds of my constituents and left the town of Rives in Obion County basically underwater.

After the initial flooding, I visited Rives with our Governor of Tennessee, Bill Lee, to survey the damage and to meet with local officials and residents. For the Rives community, recovering and rebuilding is not going to be easy and is not going to happen overnight.

I am sure that my colleagues who have toured disaster areas in their own districts know exactly what I mean.

For communities that have been impacted by disasters, it is critical that they have timely access to the support they need to begin the recovery process and get their lives back on track.

This also, Mr. Speaker, includes regulatory relief. Filing season can be long, and it can be burdensome for many taxpayers and for small businesses. This is obviously no secret.

Under current law, the U.S. Department of the Treasury can postpone tax filing deadlines for taxpayers who 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. You have 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 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 of my colleagues to support the Filing Relief for Natural Disasters Act, a bipartisan, pro- taxpayer piece of legislation that was passed out of the Ways and Means Committee unanimously by a vote of 42-0.

Mr. Speaker, I thank Chairman Jason Smith for his leadership on this issue and this important piece of legislation, as well as the leadership of Representatives Malliotakis and Sewell.

Mr. Speaker, over the last several years, the number of government checks stolen from the mail has increased dramatically.

If I could, I will share just a few statistics:

Between 2019 and 2022, there was an 87 percent 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 have heard it has been a problem throughout the country. It is well past time that we get mail theft in the United States under control. That does start with giving Federal law enforcement officers the tools and the resources that they need to detect, investigate, and 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. That is 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 for a stolen refund check. That is a long time. Due to the frequency of mail theft that is happening right now across this great Nation, many taxpayers are having their replacement checks stolen, as well. This is truly not acceptable. These outdated IRS regulations are partially to blame.

The IRS' current process really makes no sense. It exacerbates 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, commonsense piece of legislation which passed out of the Ways and Means Committee unanimously by a vote of 41-0.

Mr. Speaker, I rise today to recognize a true icon in Tennessee basketball, Coach Bubba Luckett of Christian Brothers High School in Memphis. For over 40 years, Bubba Luckett has been more than a coach. He has been a mentor, a role model, and a steadfast leader both on and off the court. This will be Bubba Luckett's final year coaching high school basketball.

Bubba became the heart and soul of CBHS basketball as a player, shattering records along the way. By the time he graduated in 1979, Bubba Luckett had scored almost 1,700 points, holding the record of all-time leading scorer at CBHS for over 40 years. After high school, Bubba was able to play for an elite college basketball team for 4 years at the University of Memphis under Head Coach Dana Kirk and Assistant Coaches Larry Finch and Lee Fowler.

Bubba Luckett's journey came full circle when his own high school coach, Charlie Leonard, invited him to return to CBHS as an assistant basketball coach in the mid-1980s. Several years later, in 1990, Bubba took over as the head coach.

Over the course of 30-plus years as a varsity high school coach, Bubba Luckett has amassed impressive records and stats. Here are just a few:

Over 700 career victories, 10 regional titles, 5 State championship appearances, and 2 State championship titles.

Indeed, Bubba Luckett has dedicated four decades of his life shaping young men into champions, on the court, in the classroom, and also in life.

Mr. Speaker, Reese McMullen is a former standout player at CBHS who was coached by Bubba Luckett. Reese is a true scholar and a gifted athlete, going on to play basketball at the University of Pennsylvania. More importantly, Reese appreciates the coaching at CBHS that prepared him to play college basketball.

Reese told me that Coach Luckett cared so much about all the players that Bubba Luckett emphasized to his young men: Character, academics, and basketball, in that order. Reese told me, and I wrote this down: ``Coach cared about my development beyond basketball. He would also post our grades in the locker room to demonstrate the importance of grades. Coach cared about all aspects of our lives and that it is important to lead by example.''

Mr. Speaker, I also talked with Brother David Poos, the president of CBHS. Brother David told me: Integrity is a hallmark of Bubba Luckett. He is a good role model for the players and students. Bubba is a ``Brothers' Boy'' through and through.

There is no doubt that Coach Luckett's impact at CBHS extends far beyond wins and losses. He has coached almost 50 young men over the years who would go on to play college basketball. As he steps away from the sidelines, Bubba leaves behind not only a successful program, but a family, a brotherhood, and a tradition that will endure for generations. His lasting impact will be all the young men he nurtured in his program.

Now, while he may no longer be drawing plays or calling timeouts, one thing is certain: Bubba Luckett's legacy will always be part of Christian Brothers High School.

Roberta and I wish Bubba, Amy, and their entire family all the best as they begin this next chapter. I thank him for his years of dedication and for the lives that he has influenced through coaching and teaching.

Go Brothers.

Mr. Speaker, I rise today to recognize Vance Coleman, who recently retired as the mayor of Medina, Tennessee, after 20 years.

In 2004, 20 years ago, Vance was approached to run for mayor by citizens who thought his involvement with the school system and his deep affection for Medina made him a great candidate.

Mr. Speaker, Vance Coleman was elected mayor of Medina in 2004, and the population of Medina has grown by four times since he became mayor.

Mayor Coleman was instrumental in constructing the new municipal building, updating the city's infrastructure, and prioritizing public safety by expanding the police and fire departments.

Under his leadership, the Medina Sports Complex was opened to better serve the needs of athletes and children. Vance Coleman made Medina a great place to live and to raise a family. Vance's integrity and his commitment to family has been the foundation of his service.

He and his wife, Kay, have been married for over 40 years. After two decades of dedicated service, Medina is a better place to live, work, and raise a family because of Mayor Coleman.

I congratulate Vance on a job well done. Roberta and I wish him the best in his next chapter.