Floor Statements

Mr. Speaker, I rise today in recognition of this week as Malnutrition Awareness Week.

Malnutrition Awareness Week is a multi-organizational, multi-pronged campaign created by the American Society for Parenteral and Enteral Nutrition. This campaign seeks to educate healthcare professionals to identify and treat for malnutrition earlier. It seeks to educate consumers and patients to discuss their nutrition status with health care professionals and increase awareness of nutrition's role on patient recovery.

Every 60 seconds, 10 hospitalized patients with malnutrition go undiagnosed, and many of these patients are older adults. Yet, there are common-sense solutions that can close this care gap.

We cannot solve what we do not first measure. Unfortunately, we do not truly know the full extent of the malnutrition problem plaguing our senior population. This is because screening measures for malnutrition are not a part of our national health surveys and malnutrition is not included in the national health indicators and goals for older Americans that help shape public health programs and guide healthcare professionals. I therefore call on the U.S. Department of Health and Human Services to routinely include malnutrition screening measures in national health surveys of older adults and include malnutrition among national key health indicators and Healthy People 2030 goals for older adults.

We cannot expect older adults and their families to take steps to address malnutrition if we do not give guidance on identification of and interventions for the problem. The U.S. Department of Health and Human Services and U.S. Department of Agriculture develop new national dietary guidelines every five years, but the guidelines have never addressed the issue of older adult malnutrition. I therefore urge HHS and USDA to include dietary guidance for the prevention and treatment of older adult malnutrition and the closely aligned problem of age- related sarcopenia, the loss of strength and muscle, in the 2020 Dietary Guidelines for Americans.

We cannot advance malnutrition care and promote improved patient recovery if we do not align the identification of and interventions for malnutrition with health care quality incentive programs. Malnutrition can lead to greater risk of chronic disease, frailty, disability, and increases in healthcare costs, yet nutrition status is rarely evaluated and managed as individuals transition across care settings. I therefore call on the Centers for Medicare and Medicaid Services to include malnutrition related quality measures in Traditional Medicare quality programs as well as include measures related to malnutrition in care transition programs.

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 3635) to amend title XVIII of the Social Security Act in order to improve the process whereby medicare administrative contractors issue local coverage determinations under the Medicare program, and for other purposes, as amended.

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 H.R. 3635, currently under consideration.

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

Mr. Speaker, today, I rise in support of H.R. 3635, the Local Coverage Determination Clarification Act. I introduced this legislation along with Congressman Kind, which will help ensure the Medicare coverage decisions are made by qualified health experts through a transparent process that is based on sound medical evidence.

Medicare administrative contractors, or MACs, play a critical role in ensuring that Medicare beneficiaries have access to needed care. However, the less-than-transparent process used by MACs to make coverage decisions can limit or deny patients' access to necessary care.

Specifically, the science that guides some of these decisions can be flawed, mischaracterized, or misapplied. The deliberations and decisions of the MACs, which should be based on medical science, are often conducted behind closed doors, with little opportunity for interested stakeholders to raise issues or offer alternatives. These decisions affect millions of Medicare beneficiaries and impact crucial access to innovative technologies and services.

The establishment of a clear process informed by health experts will make the local coverage determination, or LCD, process and the decisions developed by that process more sound, more transparent, and ensure accountability among MACs. These requirements are necessary to ensure that our Nation's seniors receive quality healthcare treatment.

Specifically, H.R. 3635 would improve the LCD process by requiring that carrier advisory committee meetings of the MAC are open, public, and on the record, with minutes taken and posted to the MAC's website for public inspection. The gravity of limiting or precluding coverage for both beneficiaries and practitioners heightens the need for transparency, especially when such meetings are currently closed off.

MACs would be required to include, at the outset of the coverage determination process, a description of the evidence a MAC considered when drafting a local coverage determination as well as the rationale it relies on to deny coverage.

Additionally, under current rules, local coverage determinations are essentially unreviewable once they become final. This legislation would create a process for stakeholders to request additional review of a MAC's local coverage decision from the Centers for Medicare and Medicaid Services.

It would also require the Secretary to submit a report to Congress regarding the number of requests filed with fiscal intermediaries and carriers and the number of appeals filed with the Secretary, as well as the actions in response. Additionally, the report would recommend ways to improve the usefulness and efficiency of the process as well as the communication with Medicare beneficiaries and providers.

While I am pleased that the legislation we have here today takes steps to improve the process and bring transparency to protect access for Medicare patients, we must continue to work to ensure that MACs independently evaluate the evidence of other MACs' coverage decisions. Local coverage determinations should be thoroughly evaluated by experts in each local jurisdiction.

Currently, loopholes in the process allow contractors to adopt another MAC's coverage determination without the necessary scientific rigor and meaningful engagement with stakeholders that is vital in forming the most appropriate policy. Due to regional, geographic, and population-based deficiencies, these carbon-copied LCDs may not reflect the specific geographic region they are intended to serve. Local coverage determinations should be just that--local.

Put simply, what works best for one location does not always work best for another location. Applying local coverage determinations across jurisdictions has the practical effect of establishing national coverage policies without having followed the more rigorous national coverage determination process. As such, I look forward to working with my colleagues on this issue, moving forward.

Medicare beneficiaries deserve transparency and accountability for these decisions that directly impact their access to care. These reforms are necessary to ensure that local coverage determinations do not impede a physician's medical judgment and deny patients access to medically necessary care. By changing the LCD process, Congress can ensure that medical and scientific evidence is not used selectively to deny appropriate coverage to seniors.

I want to thank Mr. Kind, who joined me in introducing this legislation.

I want to ask my colleagues for their bipartisan support of this bill as we work to improve access and care for every American.

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

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

Mr. Speaker, in closing, I am proud to stand here today in support of this commonsense legislation that creates transparency and accountability to the local coverage determinations process and will help ensure that Medicare patients receive the medical care they need.

Mr. Speaker, I hope everyone will join me in voting for this legislation on the House floor today as we work to improve access and care for every American, and I yield back the balance of my time.

Mr. Speaker, pursuant to House Resolution 1012, I call up the bill (H.R. 6199) to amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses, and ask for its immediate consideration.

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

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

Mr. Speaker, I am pleased to come to the floor today to speak in support of the Restoring Access to Medication and Modernizing Health Savings Account Act of 2018.

This legislation makes a variety of simple but much-need changes to health savings accounts, or HSAs, rules to ensure that folks have more access and choice when using their HSAs.

This bill contains five separate bipartisan pieces of legislation that passed the Ways and Means Committee earlier this month. It includes a bipartisan policy by Mr. Roskam and Mr. Thompson that would allow HSA-eligible plans to offer a certain amount of first-dollar coverage in their plan design without losing their HSA-eligibility. This allows HSA plans to offer coverage for valuable services like telehealth or primary care appointments without a deductible.

The bill permits patients with HSAs to access the innovative and patient-centered direct primary care arrangements with HSA plans, provisions championed by the bipartisan team of Mr. Paulsen and Mr. Blumenauer.

The bill also allows coverage for certain medical services from a retail or onsite clinic and permits contributions to an HSA if their spouse has a health FSA, which is prohibited today.

Another commonsense provision in the bill allows rollovers from other tax-advantaged health accounts to be able to fund HSAs. These proposals were included in Mr. Kelly and Mr. Blumenauer's bipartisan legislation.

Additionally, this bill contains the PHIT Act, introduced in a bipartisan manner by Mr. Jason Smith and Mr. Kind, that would allow certain qualified fitness expenses to be eligible items that can be paid for with tax-advantaged dollars, offsetting a portion of their costs and promoting healthy activity.

Lastly, this legislation repeals the Affordable Care Act's unnecessary barriers when it comes to using tax-advantaged health accounts to purchase over-the-counter medicines, something that I have been pleased to work on with my good friend Congressman Kind for the last several years, and I am encouraged that the bipartisan duo of Representatives Meng and Paulsen have also joined us in introducing the underlying legislation.

In addition to expanding access for over-the-counter medication, the bill also allows for feminine hygiene products to be considered a qualified medical expense.

Since the passage of the Affordable Care Act, Americans have had to seek prescriptions in order to use their health savings and flexible spending accounts on safe and effective over-the-counter medicines. This legislation would end the need for those prescriptions.

It doesn't make any sense to require the millions of American families that use HSAs and FSAs to manage their healthcare needs to go to the doctor in order to access over-the-counter medicines for things like basic pain management and cold and allergy symptoms.

Nobody benefits from this nonsensical policy that requires consumers to jump through unnecessary hoops and increases the burdens on the healthcare system, all while providing no medical benefit. Over-the- counter medicines are often the frontline treatment for many common illnesses and for maintenance of chronic diseases, and they should be treated as medically reimbursable healthcare therapies, just as prescription medications.

Mr. Speaker, I am pleased the House is considering H.R. 6199, which gives individuals and families more control over their healthcare spending and increases their options when it comes to health savings accounts.

Today marks a nice opportunity to pass bipartisan legislation to simply make it easier for consumers to meet their basic medical needs. These are commonsense, simple, bipartisan solutions, and I urge my colleagues to support this legislation.

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

Mr. Speaker, I yield 3 minutes to the gentleman from South Carolina (Mr. Rice), a distinguished member of the House Ways and Means Committee.

Mr. Speaker, I appreciate my friend's point of view on the other side of the aisle. Mr. Kind and I have worked really hard on this legislation for many years. I want to, for the Record, just remind folks that this bill is simply allowing people to keep more of their hard-earned money.

Letting people keep their own money is not government spending that needs to be offset. Each of these bills contained in this package were authored with our Democratic colleagues without an offset. Each of these bills went through committee, with bipartisan support, without an offset. It is ironic that Democrats want to, all of a sudden, claim to be fiscally conservative.

This is the same Democratic Party that passed the stimulus in 2009. Remember, that bill added nearly $800 billion to the deficit.

Mr. Speaker, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Kelly), a real leader on these issues on the House Committee on Ways and Means.

Mr. Speaker, I yield 3 minutes to the gentleman from Kansas (Mr. Estes), my friend and colleague.

Mr. Speaker, I yield 2 minutes to the gentleman from Illinois (Mr. Roskam), who has provided great leadership in this area.

Mr. Speaker, I yield 2 minutes to the gentleman from Minnesota (Mr. Paulsen), who has worked tirelessly in this area.

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

Mr. Speaker, we have heard my friends on the other side of the aisle suggest here, this afternoon, this bill might, in some way, hurt people with preexisting conditions. However, we know that is simply not true. This bill doesn't touch preexisting conditions. It doesn't raise costs or premiums on families. And it doesn't take away anyone's choice of a healthcare plan.

Millions of Americans use tax-advantage healthcare accounts to save and pay for healthcare expenses. In fact, there are twice as many Americans with an HSA than those who get coverage on the Affordable Care Act's exchanges. Almost 22 million people had an HSA in 2017, and there is only about 10 million people enrolled on the exchanges in 2018. Forty-four percent of all civilian workers had access to a health flexible spending arrangement in 2017.

The provisions in this bill allow more things to be paid for out of these accounts, like over-the-counter drugs, feminine products, and fitness activities. This means people are paying less because they are able to use pre-tax dollars or take a deduction for their contribution.

As a reminder, the policies in the bill are all bipartisan. We have worked together to write and advance them.

This bill helps middle class families afford their healthcare expenses, and I hope my colleagues will continue to support this legislation.

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

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 3500) to amend the Internal Revenue Code of 1986 to prohibit the Commissioner of the Internal Revenue Service from rehiring any employee of the Internal Revenue Service who was involuntarily separated from service for misconduct, as amended.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous material on H.R. 3500, currently under consideration.

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

Mr. Speaker, today we are taking up H.R. 3500, the bipartisan Ensuring Integrity in the IRS Workforce Act. This bill seeks to provide additional safeguards within the IRS by prohibiting the agency from rehiring any individual previously employed by the IRS but removed for misconduct or terminated for cause.

Before we talk more about this bill, I would like to take a moment just to thank the bill's sponsor, Representative Kristi Noem from South Dakota, for her tireless work on this bill.

Last Congress, a version of this bill passed the House of Representatives with overwhelming, bipartisan support. This Congress, we made some small changes to the bill to address some of my colleagues' concerns and we hope that they will continue to support the bill in its new form. We are also encouraged to see its presence in the bipartisan Taxpayer First Act, introduced by chairman and ranking member of the Senate Finance Committee just last week.

As we all know, IRS employees have access to Americans' most sensitive information, such as our Social Security numbers, home addresses, and how much we are paid. Given the magnitude of the sensitive information that the IRS holds, hiring employees of high integrity is essential to maintaining public trust in tax administration and safeguarding taxpayer information.

In 2017, work by the Treasury Inspector General for Tax Administration, or TIGTA, raised serious concerns about the IRS's continued practice of rehiring former employees with conduct and performance issues. The inspector general concluded that the IRS does not have effective hiring policies to fully consider past employee conduct and performance issues prior to making a tentative decision to rehire them.

I should note that this is the second such report that the inspector general has published. In 2014, the inspector general first alerted Congress to this

issue, finding that the IRS was rehiring former employees with significant conduct or performance issues.

So what types of conduct are we talking about here? We are talking about IRS employees who threatened their coworkers, didn't pay their own taxes, were excessively absent, falsified employment forms, or were so deficient in their jobs that the IRS had no choice but to terminate their employment. There were also instances where employees accessed sensitive taxpayer information without authorization to do so. I think we can all agree that those are not the types of people that the IRS should be seeking to rehire.

While Congress has repeatedly sought to signal to the IRS its concern on this issue through legislation such as the IRS Restructuring and Reform Act of 1998, and the IRS Consolidated Appropriations Act of 2016, the IRS continues to struggle.

TIGTA's most recent findings suggest that further congressional action is needed. As a result, we have before us today a bill which will seek to guarantee that this practice does not continue. It also ensures greater integrity within the IRS's workforce, something that I think all Members of Congress can easily support.

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

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

In closing, I would like to point out that this legislation has enjoyed wide bipartisan support in the past, and for good reason. It is a commonsense bill that will help build trust with the IRS and integrity within our tax system.

I want to, again, thank my colleague from South Dakota, Representative Kristi Noem, for being a leader on this issue and for sponsoring this bill.

Mr. Speaker, I urge all of my colleagues to support H.R. 3500, and I yield back the balance of my time

Mr. Speaker, I was absent for Roll Call votes No. 314 and 315 on the evening of July 10, 2018. I would have voted in favor of H.R. 5793, sponsored by Rep. Sean Duffy. I would have voted in favor of H.R. 5749, sponsored by Rep. Randy Hultgren.

Had I been present, I would have voted YEA on Roll Call No. 314 and YEA on Roll Call No. 315.

Mr. Speaker, I was absent for Roll Call votes No. 316, 317, 318, 319, and 320 on the evening of July 11, 2018. Had I been present, I would have voted Yea on Roll Call No. 316; Yea on Roll Call No. 317; Yea on Roll Call No. 318; Yea on Roll Call No. 319; Nay on Roll Call No. 320; and Yea on Roll Call No. 321.

Mr. Speaker, I thank the gentleman for yielding and his leadership.

Mr. Speaker, I rise today to express strong support for the Improving Access to Behavioral Health Information Technology Act, H.R. 3331. Our Nation finds itself in a mental health and opioid crisis, and Congress must do all it can to ensure providers have the tools they need to effectively treat their patients.

Toward that end, together with Representatives Matsui and Mullin, I introduced this bipartisan legislation, which would authorize the Center for Medicare and Medicaid Innovation to incentivize health IT demonstrations for behavioral health providers. By utilizing electronic health records, they can better coordinate care, support delivery of treatment, and help to fully integrate recovery and prevention services for all Americans.

This legislation takes the critical step of bringing mental health and addiction treatment into the 21st century while reducing health spending and expanding access for these treatments to underserved communities, including rural areas in my home State of Kansas.

Mr. Speaker, I urge my colleagues to vote in favor of H.R. 3331. It is my hope we will get this bill to the President's desk as quickly as possible.

Mr. Speaker, I thank the gentleman for yielding, and thank him for his leadership in leading this discussion tonight.

Mr. Speaker, I come to the floor this evening to discuss the Tax Cuts and Jobs Act. As a CPA, I knew that reforming our broken Tax Code would make us competitive in a global economy and would lead us to jobs and prosperity for the American people. I saw firsthand the old Tax Code was a nightmare to comply with, adding excessive time for companies and individuals alike to file.

Doubling the standard deduction and streamlining the alternative minimum tax are just two examples within the legislation to simplify the taxpayer experience for millions of Americans.

Mr. Speaker, the rhetoric around here and in the press can get out of hand at times, so let's take a look back at some of the biggest claims about the bill and what the reality is.

One of the most common claims I have heard as a Representative from Kansas was that this act was simply the Kansas tax plan on steroids, but that was never the case. Where Kansas eliminated income taxes on certain businesses, the Federal act simply reduced taxes on all businesses at a comparable rate to other businesses. With the new Federal rates, all businesses, regardless of size, continue to pay Federal income taxes, just at a lower rate. In fact, the truth is, instead of breaking the bank, thanks to this bill, the State of Kansas is seeing new revenue to the tune of nearly $140 million or more a year.

Mr. Speaker, another one of the most egregious claims was the Tax Cuts and Jobs Act would raise taxes on the middle class. Not only was this claim debunked by fact checkers, here is what the reality is in my district.

A typical family of four in my district is seeing a Federal income tax cut of just over $2,200. This is on top of bonuses paid and utility companies, like Westar Energy and Kansas City Power and Light Company, announcing they would lower utility rates as a result of this tax reform.

Lastly, Mr. Speaker, there were claims made that companies would keep the benefits of tax reform and not use it to grow jobs or wages. I would like to share with you an example from my district, which sets the record straight on this notion.

The Lawrence Paper Company, which employs hundreds of workers across three locations in Kansas and Nebraska, has recently committed to increasing their post-tax reform investment to $13 million in equipment. The company's president attributes this increased investment as a direct result of the lower taxes and favorable business climate generated by the recently enacted tax reform.

Couple that fact with the same company's employees receiving hundreds of large bonuses that went toward recovering holiday expenses, paying down bills, or reinvesting in their local community, and my point is even more clear.

Mr. Speaker, this legislation is putting more money in Kansans' pockets and creating a system that allows our businesses to compete in a global marketplace. I could not be more pleased that Kansans and Kansas businesses are doing their part to get my State and the national economy moving again.

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

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

Mr. Speaker, today marks a significant step forward for the American taxpayer as we take up the bipartisan Taxpayer First Act.

The goal of this bill is simple: move the Internal Revenue Service toward being a truly customer service-focused agency, placing a renewed focus on treating taxpayers with respect and dignity.

Mr. Speaker, I want to thank the Ways and Means Oversight Subcommittee Ranking Member, John Lewis, for cosponsoring this legislation with me.

Together, the subcommittee held 13 formal committee events over the past 3 years, looking at many aspects of how the IRS functions and where improvements are clearly needed. It is in all of our interests for taxpayers to know that the IRS is treating them fairly and with respect.

As a CPA, Members might have heard me talk before about my concerns with the interactions between the IRS and taxpayers. Not only have I heard these concerns while practicing in the private sector, but in my congressional office as well.

In handling constituent services requests through my office, I have found many instances of just outright lack of common sense in administering our Tax Code. As we looked at what changes needed to be made, we focused on the relationship between taxpayers and the government. That means a customer service experience akin to what Americans expect from the private sector, with online services, callback options, and improved support on the phone. To make sure taxpayers receive a fair and impartial review of disputes, we established the Independent Office of Appeals.

This commitment to fair and impartial treatment is the bedrock of the faith Americans place in the IRS.

The vast majority of tax revenues come into the Treasury voluntarily. According to the National Taxpayer Advocate, only 2 percent of all tax revenue collected comes from IRS enforcement actions. A service- oriented, taxpayer-first IRS is key to supporting voluntary compliance.

Our bill also makes permanent the IRS Free File Program, which is not only a win for the taxpayer, but saves the IRS time as well. This commonsense provision is one of the many included in this legislation that has strong bipartisan support and furthers the IRS mission to promote electronic filing.

This bill also includes important taxpayer protections to ensure that the IRS enforcement powers are fair and transparent. For example, this bill includes safeguards to ensure that individuals and small businesses are protected from improper seizures by the IRS.

Lastly, the bill tasks the IRS to develop and submit to Congress a comprehensive plan to restructure the agency, ensuring that it is best positioned to meet the needs of taxpayers today and into the future.

In short, this is the reform I promised my constituents in Kansas and the reforms that all Americans deserve.

Mr. Speaker, I would also like to note that we have received a score from the Congressional Budget Office, which I include in the Record.

U.S. Congress,

Congressional Budget Office,

Washington, DC, April 16, 2018.

Hon. Kevin Brady,

Chairman, Committee on Ways and Means,

House of Representatives, Washington, DC.

Dear Mr. Chairman: The Congressional Budget Office has

prepared the enclosed cost estimate for H.R. 5444, the

Taxpayer First Act.

If you wish further details on this estimate, we will be

pleased to provide them.

Sincerely,

Keith Hall,

Director.

Enclosure.

H.R. 5444--Taxpayer First Act

As reported by the House Committee on Ways and Means on April 13, 2018

Summary

H.R. 5444 would make a number of changes to the management

and oversight of the Internal Revenue Service (IRS). The bill

would:

Aim to improve customer service and the taxpayer appeals

assistance process;

Restrict certain IRS enforcement activities;

Modify the agency's organization; and

Change the operations of the U.S. Tax Court.

The staff of the Joint Committee on Taxation (JCT)

estimates that enacting the bill would reduce revenues by

$102 million over the 2019-2028 period, and CBO estimates

that enacting H.R. 5444 would decrease direct spending by $51

million over the same period. On net, H.R. 5444 would

increase deficits by $52 million over the period. CBO has not

completed an estimate of the bill's costs that are subject to

annual appropriation.

Because enacting the bill would affect direct spending and

revenues, pay-as-you-go procedures apply.

CBO and JCT estimate that enacting H.R. 5444 would not

increase net direct spending or significantly affect on-

budget deficits in any of the four consecutive 10-year

periods beginning in 2029.

JCT has reviewed H.R. 5444 and determined that it contains

no intergovernmental or private-sector mandates as defined in

the Unfunded Mandates Reform Act (UMRA).

Estimated Cost to the Federal Government

The estimated budgetary effect of H.R. 5444 is shown in the

following table. The costs of the legislation fall within

budget function 800 (general government).

--------------------------------------------------------------------------------------------------------------------------------------------------------

By fiscal year, in millions of dollars--

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

Mr. Speaker, I yield 2 minutes to the gentleman from Illinois (Mr. Roskam).

Mr. Speaker, I yield 3 minutes to the gentleman from Iowa (Mr. Young).

Mr. Speaker, I yield 4 minutes to the gentleman from Tennessee (Mr. Kustoff).

Mr. Speaker, I yield 3 minutes to the gentleman from Illinois (Mr. LaHood).

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

Mr. Speaker, this thoughtful, bipartisan legislation will help refocus the IRS on its taxpayer service mission.

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

Mr. Speaker, on that I demand the yeas and nays.

Mr. Speaker, pursuant to House Resolution 831, I call up the bill (H.R. 5445) to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes, and ask for its immediate consideration in the House.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and submit extraneous material on H.R. 5445, currently under consideration.

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

Mr. Speaker, we have a significant opportunity to improve tax administration as we take up H.R. 5445, the bipartisan 21st Century IRS Act. This bill seeks to move the Internal Revenue Service into the 21st century by placing a renewed focus on modernization of the IRS and improving taxpayer experience.

Before we talk more about this bill, I would like to take a moment to thank the bill's original cosponsors, Representatives Mike Bishop of Michigan and Suzan DelBene of Washington, for their strong leadership on this bill. I would also like to thank Representative John Lewis of Georgia and his staff for being such great partners in this effort.

I think this bill and the others we have put forward as part of the larger IRS package are all the better for having worked through this process in a bipartisan fashion. Together, we have held 13 formal committee events over the past 3 years, hearing testimony and receiving comments from a diverse group of taxpayers, practitioners, and advocacy groups; and together, we have developed what we believe are bipartisan solutions that help improve the agency and, more importantly, the experience of all taxpayers.

Now turning to this bill. Over the past 2 years, the Ways and Means Oversight Subcommittee has spent significant time, on a bipartisan basis, focusing on IRS management of information technology and cybersecurity. Through this process, we sought to have deeper,

ongoing conversations with the agency to better understand its current and future needs and challenges.

We have also met with taxpayers and other stakeholders to understand their experiences and concerns, and we have sought to provide strong public accountability for the IRS' IT and cybersecurity failures where we felt it was most needed. These collective interactions helped to shape many of the provisions in the bill before us today.

While the IRS spends approximately $2.4 billion annually on IT, it continues to struggle with undertaking and completing large IT modernization efforts to update its legacy systems, some of which date back to the 1960s. In the era of 5G and broadband Internet, it is still hard to imagine why the IRS continues to use technology our children wouldn't even be able to recognize.

In addition, the IRS continues to face ongoing cybersecurity threats and fraud schemes, which seem to exploit IRS systems and steal taxpayer information and refunds. These issues result in the waste of billions of taxpayer dollars spent maintaining old systems.

We have also seen these outdated systems severely impact the IRS' ability to assist taxpayers. Whether it be long processing times for tax refunds or frustrations over the inability to reach the IRS by phone, the IRS' underlying IT affects all aspects of the taxpayers' experience.

For example, just yesterday we saw the magnitude of what can happen when the IRS IT systems fail. Yesterday, starting at 2 a.m., dozens of IRS systems integral to a successful filing season went down, leaving the agency unable to accept tax returns on the day when they were needed the most. While the full impact of these outages remains to be seen, this is simply unacceptable.

The bill before us today seeks to address many of these issues. It starts by requiring ongoing strategic IT planning, codifying and clearly laying out the roles and responsibilities of the chief information officer, and requiring additional oversight of two of the largest and most problematic IRS IT systems. Doing so strengthens IRS accountability for its IT modernization efforts, ensuring that the IRS spends taxpayer funds in ways that produce measurable results.

This bill also encourages the IRS to more proactively work with its State partners and the private sector to proactively combat criminals who use taxpayer information to steal tax returns. The bill provides the IRS with additional authority to allow the agency to work more closely with its partners.

Finally, the bill also sets forth a new goal for the IRS to have secure online accounts available for taxpayers and their designated preparers by 2023. The IRS has taken far too long to provide even the most basic of online services, and this bill ensures that the IRS will focus on providing more robust online services for those who want them.

As we think boldly about the IRS of the future, one that is oriented towards helping taxpayers, we should also think boldly about what a modern IRS looks like:

One where taxpayers can easily access their information, day or night; readily have their questions answered; and quickly resolve issues;

One where the IRS can be trusted to adequately protect taxpayer information; proactively combat identity theft, tax return fraud; and readily assist taxpayers when they are victims of this fraud;

And one where the IRS meets the taxpayer where they are, whether it be online, in person, or on the phone.

It also means having an IRS that is held accountable when modernization efforts fall short. As we work towards the first major overhaul of the IRS in 20 years, our goal is to ensure that these reforms are built upon IT systems that are state-of-the-art, ones that work for the taxpayer, not against them. These reforms are necessary and long overdue.

I urge my colleagues to support this bipartisan bill.

Mr. Speaker, I include in the Record a score that we have received from the Congressional Budget Office.

U.S. Congress,

Congressional Budget Office,

Washington, DC, April 16, 2018.

Hon. Kevin Brady,

Chairman, Committee on Ways and Means,

House of Representatives, Washington, DC.

Dear Mr. Chairman: The Congressional Budget Office has

prepared the enclosed cost estimate for H.R. 5445, the 21st

Century IRS Act.

If you wish further details on this estimate, we will be

pleased to provide them.

Sincerely,

Keith Hall,

Director.

Enclosure.

H.R. 5445--21st Century IRS Act

As reported by the House Committee on Ways and Means on April 13, 2018

H.R. 5445 aims to:

Combat identity theft and tax refund fraud at the Internal

Revenue Services (IRS);

Create an automated system to verify taxpayer information

for authorized users;

Modernize information technology (IT) systems within the

IRS; and

Expand the use of electronic information systems within the

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

Mr. Speaker, I yield 3 minutes to the gentleman from Kansas (Mr. Estes).

Mr. Speaker, I yield 3 minutes to the gentleman from North Carolina (Mr. McHenry).

Mr. Speaker, I yield 4 minutes to the gentlewoman from Indiana (Mrs. Walorski).

Mr. Speaker, I yield 6 minutes to the gentleman from Michigan (Mr. Bishop).

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

Mr. Speaker, I, too, want to thank, once again, the ranking member, the gentleman from Georgia (Mr. Lewis),

for his hard work on this issue, and I appreciate the staff's dedication to getting this to the floor today. This is a thoughtful, bipartisan piece of legislation that will help move the IRS forward and refocus the agency on the taxpayer experience, and I urge all Members to support this legislation.

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

Mr. Speaker, on that I demand the yeas and nays.

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5440) to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, as amended.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous material on H.R. 5440, currently under consideration.

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

Mr. Speaker, Taxpayer Assistance Centers, or TACs, are taxpayer service facilities operated by the IRS across the country. In 2017, more than 350 TAC locations provided face-to-face services to more than 3.2 million taxpayers.

TACs can assist taxpayers in making payments, answering questions about their account, and other services. These offices provide valuable services for taxpayers to assist them in fulfilling their tax responsibilities. TAC employees are often the only face taxpayers see in their routine interactions with the IRS.

As the IRS has moved more services online, the agency has made numerous changes to the operations of TACs. Last year, all TACs nationwide moved to an appointment system that drastically cut down on wait times.

H.R. 5440 provides important improvements and transparency for the millions of taxpayers who visit TACs every year. This important bill ensures that impacted communities are provided at least 90 days notice prior to the closure of a TAC.

Late last year, the TAC in Huntsville, Alabama, closed suddenly. This closure created problems for taxpayers right at the start of filing season.

Local taxpayers did not know that the office had closed, with some driving 50 miles to the TAC, only to find a sign on the door directing them to another office 70 miles away. As you can imagine, this can be incredibly disruptive for all taxpayers, but particularly those in rural areas. Fortunately, last month, the office recently reopened, albeit at significantly reduced hours.

The requisite 90 days' advance public notice under this bill is required to be both through online means, but also nonelectronic means as well. This can be accomplished through the use of local news or radio, posting notice at the local library, or other methods. This notice must provide information on alternative ways for taxpayers to obtain assistance.

Today, ensuring the IRS can address the needs of taxpayers wherever they are is critically important, while the IRS needs flexibility to allocate scarce resources. This bill marks an important step to providing transparency for those impacted.

I would like to thank my colleagues, Congresswoman Karen Handel and Congressman Tom O'Halleran, for their time and attention on this important issue.

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

Mr. Speaker, I yield 5 minutes to the gentlewoman from Georgia (Mrs. Handel), who has provided great leadership on this bill.

Mr. Speaker, having no further speakers, I reserve the balance of my time.

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

I want to again thank Congresswoman Karen Handel and Congressman Tom O'Halleran for their leadership on this issue.

H.R. 5440 provides important transparency regarding closure of TACs to ensure that the public is notified and provided with information on how they can get the help they need from the IRS.

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

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5446) to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, as amended.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous material on H.R. 5446, currently under consideration.

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

Mr. Speaker, as most of us are aware, the IRS has the ability to seize and sell a taxpayer's property to satisfy unpaid taxes.

However, given the profound impact of such a move on the taxpayer's livelihood, well-defined safeguards govern these seizures.

Nonetheless, the Ways and Means Oversight Subcommittee discovered last year that there are ways for the IRS to legally circumvent these protections.

While IRS auctions typically require a 10-day advance notice and the establishment of minimum bid requirements to ensure profits sufficient to cover the unpaid taxes, the IRS can forego these requirements by deeming seized goods as perishable.

Under current law, perishable goods are defined as those that are likely to go bad, become greatly reduced in price or value by keeping, or cannot be kept without great expense to the IRS.

If the IRS deems the goods seized to be perishable, it can sell them on the same day without any minimum bid requirements. This streamlined process can lead to seized goods being sold for significantly less than a normal auction would allow.

H.R. 5446, the bill before us, puts in place much-needed safeguards on the same-day seizure and sale of a taxpayer's property.

While we are discussing this bill today, I would like to talk a little bit about the Oversight Subcommittee's findings that led us to this point.

Last year, the subcommittee first became aware of this issue after local news reports from Dallas, Texas, brought to light the 2015 seizure of a bridal shop, including dresses and sewing machines.

These goods were then sold immediately at auction within hours of their seizure. This left the owners with no means of earning an income going forward, while not fully satisfying their tax debts.

Now, common sense would tell us that this sale was not in the best interest of the couple, whose livelihood was ruined, or the IRS, who did not fully collect the amount owed.

Further investigation by the subcommittee also found that there were at least eight other instances of small businesses being liquidated using the perishable goods designation in the past few years.

In only two of the cases did there appear to be any foods offered as part of the sale.

The subcommittee concluded that while the IRS' use of this authority is limited, when it is used, the goods sold under this designation are typically the contents of a small business and are almost never in danger of immediately going bad.

To give you an idea of what I am talking about, the IRS designated things such as sporting goods, artwork, scrapbooking materials, automotive supplies, and workout equipment as perishable.

Now, I don't know about you, but when I think of things that are likely to go bad, I think of things that we produce in my home State of Kansas, like meat or dairy products.

As a result, this commonsense bipartisan bill limits the IRS' ability to seize and immediately sell a taxpayer's property to only cases where the seized goods are actually likely to go bad.

I would like to thank the bill's sponsors, Congressman Ferguson and Congressman Crowley, for all of their hard work on this issue.

Mr. Speaker, I urge my colleagues to join me in supporting this bipartisan bill, and I reserve the balance of my time.

Mr. Speaker, I yield 5 minutes to the gentleman from Georgia (Mr. Ferguson), one of the leaders on this issue.

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

Mr. Speaker, I want to again thank Congressman Drew Ferguson and Congressman Joe Crowley for their leadership on this issue.

H.R. 5446 further strengthens the safeguards in place to ensure that goods being sold immediately are limited to those that are likely to go bad.

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

Mr. Speaker, Amelia Earhart, one of the most iconic aviators in history, became the first woman to fly across the Atlantic Ocean, which launched her to national notoriety and inspired millions to follow. Highlighting her contributions to aviation, yesterday, the House passed the Amelia Earhart U.S. Post Office Act, which names her hometown post office in Atchison, Kansas, after her.

While she was lost at sea, that wasn't the end of the Amelia Earhart story. A woman's aviation group, the Ninety-Nines, which she founded, still exists today and advocates for female pilots in the industry. Amelia's legacy soars as high as ever as she continues to inspire new generations of women to reach for greater heights.

Please join me in celebrating the life of Amelia Earhart.

Mr. Speaker, I was absent for Roll Call votes on No. 45 and 46 the evening of January 29, 2018. I would have voted in favor of S. 534, sponsored by Senator Dianne Feinstein; I would have voted in favor for H.R. 1457, sponsored by Representative Tipton.

Mr. Speaker, I was absent for Roll Call votes No. 38 and 39 on the afternoon of January 20, 2018. Had I been present, I would have voted Yea on Roll Call No. 38 and Present on Roll Call No. 39.