Jason Smith

Mr Speaker, I rise today to congratulate Ste. Genevieve Industries, Inc. on its 50th anniversary.

SGI was established to provide a place for individuals with disabilities to experience the value of dignified work. Over the years, this non-profit has offered opportunities for people to share their skills and talents, including two who have worked there since the very day SGI opened its doors. Katherine Blechle and Linda Wolk went to work at SGI on September 20, 1976, and they are still on their jobs today.

SGI began by having its employees make custom pallets. In the decades since, they've added contract work--delivering bagged ice, shredding documents and operating the Ste. Genevieve County Recycling Center. They host electronic waste disposal events where residents can bring old computers, printers and other devices for safe disposal.

SGI employs 28 adults with disabilities and 20 staff members at its location at 10929 Industrial Drive. Josh Adams is the director, and the Board of Directors is led by President Bob Hoog. Board members Clement Donze and Mary Ann Roth are also celebrating a half century of service to SGI.

Ste. Genevieve Industries, Incorporated is a treasure in the Ste. Genevieve community, and it is my great pleasure to recognize SGI today on its 50th anniversary before the United States House of Representatives.

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9496) to amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes, as amended.

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on this bill under consideration.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, I rise today in support of H.R. 9496, the End Tax Penalties on American Hostages Act, introduced by Representative Tenney.

It seems impossible to imagine that any American who has been held hostage or wrongfully detained abroad and is safely returned home could then face a penalty from the IRS for failure to pay taxes while in captivity. Yet, under current law, those Americans and their families could owe thousands of dollars in tax penalties and fines.

As of 2025, an estimated 74 Americans were being held abroad against their will. Right now, the IRS has no authority to provide extended relief to these taxpayers or to lessen or eliminate interest payments on tax liabilities. This is not just unfair, it is absurd.

That is why this legislation received unanimous support in the Ways and Means Committee earlier this summer, and a previous version of Representative Tenney's bill was also approved by the House of Representatives last Congress.

This gap in our tax code deserves to be closed once and for all. I appreciate Representative Tenney's continued leadership on this issue and her commitment to American families who have endured unspeakable hardship and tragedy. I reserve the balance of my time.

Mr. Speaker, I yield such time as she may consume to the gentlewoman from New York (Ms. Tenney).

Mr. Speaker, I yield myself the balance of my time to close.

When we welcome home Americans who have been held hostage abroad, they should receive a handshake or a warm hug, not a tax bill.

I appreciate Representatives Tenney bringing this bill back to the Ways and Means Committee this Congress so that we can once again pass it here in the House and send it to the Senate. We should not punish Americans for being held hostage.

Preventing the IRS from penalizing our fellow citizens and their families who have suffered at the hands of hostage-takers or hostile foreign governments is the right and decent thing to do.

I encourage all of my colleagues to support this legislation, and I yield back the balance of my time.

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9498) to amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes, as amended.

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act, introduced by Representative Steube.

As the title suggests, the National Taxpayer Advocate exists to champion the interests of American taxpayers and act as their voice to ensure fair treatment. There is currently one place where the advocate is forbidden from expressing those views directly: a court of law. That is because current law generally only allows Department of Justice personnel to represent the interests of the United States and its citizens in cases before the courts.

This means that when the interests of American taxpayers are being litigated and the outcome could impact the rights of taxpayers, the individual whose job it is to advocate on behalf of those taxpayers is not allowed to do so.

Representative Steube has made it his mission to advance the interests of American taxpayers. It is fitting that he is leading the charge to give the National Taxpayer Advocate another tool to support taxpayers: the ability to file amicus briefs in court.

To be clear, this authority is specifically tailored to ensure the advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights.

This bill received unanimous support in the Ways and Means Committee, and I look forward to advancing it through the House.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube).

Mr. Speaker, I yield 3 minutes to the gentleman from Wisconsin (Mr. Grothman).

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

Mr. Speaker, Congress has a responsibility to make sure that American taxpayers have a voice when their rights and interests are at stake. The Taxpayer Advocate Participation Act is a targeted approach to do just that, giving the taxpayer advocate another tool to advocate for taxpayers in cases where the outcome could affect their rights. As the National Taxpayer Advocate has said, this authority is expected to be used sparingly.

A similar authority already exists at the Small Business Administration where the chief counsel for advocacy can champion the rights of small businesses before a court of law. The American taxpayer deserves the same.

Mr. Speaker, I urge my colleagues to support this legislation, and I yield back the balance of my time.