Judy Chu

Mr. Speaker, I rise to congratulate the distinguished Mater Dolorosa Passionist Retreat Center on its 100th anniversary.

Mater Dolorosa Passionist Retreat Center was first acquired by the Passionists in 1924 and welcomed its first retreatants in July 1926. Today, several Passionist Retreat Centers can be found across the United States, welcoming all individuals who seek a deeper relationship with their faith.

Over the past 100 years, Mater Dolorosa Passionist Retreat Center has faced many challenges, from economic hardships to natural disasters including earthquakes and

wildfires. Most recently, the Eaton Fire burned many of their structures and left others filled and covered with smoke and dust. Yet, through perseverance, the Retreat Center has been able to rebuild and recover, while continuing to welcome new retreatants.

Every year, over 10,000 people receive services from Mater Dolorosa Passionist Retreat Center. It hosts weekend retreats offering opportunities for people from all backgrounds and every stage of life, including men, women, couples, and youth, to reconnect with themselves and their faith.

The 100th anniversary of Mater Dolorosa Passionist Retreat Center is an incredible milestone and I am proud to recognize its legacy of the organization and their impact in Sierra Madre and across the San Gabriel Valley. Because of their services, members of our community have been given the tools they need to heal, grow, and thrive.

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

I rise today in support of H.R. 9496, the End Tax Penalties on American Hostages Act. I thank my colleagues, Ms. Tenney and Mr. Beyer, for their leadership on this bill.

This is a commonsense bill that would prevent hostages, detainees, and their spouses from experiencing unnecessary financial hardships when they are unable to meet their Federal tax obligations. Often, hostages and detained Americans return home to massive tax bills from the IRS in the form of late payments, interest, and penalties, sometimes totaling tens of thousands of dollars.

However, the IRS does not currently have the authority to waive filing deadlines, interest, or penalties. This bill would address this issue by postponing tax deadlines and assessments of interest and penalties for any U.S. national held hostage or detained abroad.

It would also extend relief to the spouse of the hostage or detainee. Additionally, the bill enables the Secretary of the Treasury to refund and abate any relevant interest, penalties, or addition to tax that was assessed or collected on hostages and detainees since January 2021.

It also requires the Secretary to ensure that databases and information systems are updated to permit proper tracking of deadlines and limitation periods applicable to individuals entitled to relief.

This bill would simply remove one more unnecessary obstacle and worry for our fellow Americans during an extraordinarily difficult time.

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

Mr. Speaker, I have no further speakers. I am prepared to close.

This bill is a commonsense way to ensure that those who have experienced the unimaginable do not face additional challenges upon their return home. I urge my colleagues on both sides of the aisle to vote ``yes'' on this bill. I yield back the balance of my time.

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. I thank my colleagues Mr. Steube and Ms. DelBene for their leadership on the bill.

This bill would allow the National Taxpayer Advocate to file amicus briefs in court cases that broadly affect the rights of taxpayers. The National Taxpayer Advocate serves as the voice of the taxpayer within the Internal Revenue Service and before Congress. She is the head of the Taxpayer Advocate Service, which is an independent organization within the IRS that advocates for taxpayers' rights.

Each year, the National Taxpayer Advocate submits an annual report to Congress outlining the top issues facing taxpayers along with the legislative recommendations to strengthen taxpayer rights, reduce taxpayer burden, and improve IRS performance.

In the most recent annual report, the National Taxpayer Advocate recommended that Congress authorize her office to file amicus briefs on issues affecting fundamental taxpayers' rights. Current law does not authorize the National Taxpayer Advocate to submit amicus briefs and share her views on Federal tax cases broadly affecting taxpayer rights. This bill would provide such authority.

This bill is a targeted, commonsense measure that ensures taxpayer voices are heard in Federal tax cases and reinforces fairness, transparency, and accountability in our tax system.

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

Mr. Speaker, in closing, as the voice of the taxpayer, it is critical that the National Taxpayer Advocate can provide her expertise and insights for court cases that impact taxpayers. This bill will ensure just that.

Mr. Speaker, I urge my colleagues on both sides of the aisle to support this bill, and I yield back the balance of my time.