Max L. Miller

Mr. Speaker, I rise in support of H.R. 9500, the Tax Relief for Fraud Victims Act.

Right now, if a scammer steals your life savings through a romance scam, a fake investment scheme, or a business email fraud, the Federal tax code adds insult to injury. It is quite ridiculous.

Current law largely bars victims from deducting those losses unless they are tied to a Federal- or State-declared disaster.

That means every American who loses their retirement accounts to Ponzi schemes or cryptocurrency fraud gets absolutely no relief, while government still treats their stolen money as if it were untouched income.

Per the FBI's 2025 Internet Crime Report, cyber-enabled crimes defrauded Americans of nearly $21 billion in just 2025 alone, a 26- percent jump in losses from 2024, with seniors hit hardest, at $7.7 billion.

Our constituents are being victimized twice: once by the criminal and again by the tax code. H.R. 9500 fixes this. It restores the deduction for theft losses involving fraud and deceit. It extends the deadline for victims to claim refunds once fraud is discovered. It removes harsh penalties on retirement funds stolen by scammers.

I am proud to have introduced this commonsense legislation alongside my colleague Representative Suozzi.

Mr. Speaker, I urge my colleagues to support H.R. 9500.

Mr. Speaker, I rise today to honor the treasured northeast Ohio tradition in Ohio's Seventh Congressional District, the Wayne County Fair.

It is the largest junior fair in the State, with more than 7,800 junior fair

entries. In a State with 88 counties, that ranking speaks for itself. In a county of just 116,000 residents, the fair welcomes over 150,000 visitors each year. This displays just how central agriculture truly is to our community in Ohio.

The first two lines of motto of the Future Farmers of America, also known as the FFA, are: Learning to Do, Doing to Learn.

I believe this perfectly captures the spirit of our 4-H and FFA youth here in Ohio. These students are up before sunrise, feeding their livestock before school. They communicate the importance of agriculture with pride. They act with integrity even when no one is watching. They consistently exemplify the grit, determination, and character that will make them the leaders of tomorrow.

Behind them stands a remarkable community. This year alone, the junior fair auction exceeded $2 million, a testament to the families, businesses, and neighbors who invest in these students and believe in their future.

The Wayne County Fair is more than an event. It is a tradition. It is a classroom, and it is a way of life for us in the Seventh District of Ohio. I couldn't be more honored to represent the students, families, volunteers, and community who make this fair what it is.

The Wayne County Fair reflects the very best of the American spirit: hard work, responsibility, community, and a commitment to the next generation.

When I see the young people of Wayne County carrying those values forward, I have great confidence in the future of American agriculture and the next generation of leaders who will carry it forward.

Joe, if you are watching: I don't have my cell phone or keys in my pockets, but I rise today to honor the life of Joe Wade Ellis.

Born in Mississippi and raised in Alabama, Joe was a mentor, a friend, a patriot, and he was one hell of a man.

Joe recently passed away after an accident that occurred while supporting the United States delegation to the G7 meeting in France.

Joe, as I sit here in the office you helped me create, mold, and shape, I can only say how grateful I am to you.

When you and I first met, you were brought on to be my mentor in 2017 during the first Trump administration. My boss at the time wanted to let me go, probably not to anyone's surprise, but you saw something in me. You then told the White House how impressed you were with me, and then somehow I became the director of that office just 2 years later.

I have lost many people in my life but very few who cared about me the way that you did. You were my mentor and closest friend. You were with me through all the ups and downs. You were my rock like you were for so many others. You had a contagious personality. Everyone wanted to be around you, even if you may not have wanted to be around them, which could be often.

When I asked you to come out of retirement to be my chief of staff, I truly did not believe you would accept it, but when I won my race, you were there and simply responded: I am in. Let's talk tomorrow.

I knew you didn't want to take this job, but you did it for me. I knew that then, and I know it now. You said you would only stay for a year, but you stayed for the full term to make sure I won reelection, got reelected to steering, and got on Ways and Means.

That was because of you, Joe Ellis.

When my daughter was born, I had never seen you so excited for me to be a dad. You gave me invaluable advice that I will pass on to her as she grows older, and she will know where it came from.

I will miss our foreign trips together during the admin where you taught me everything I know about Advance. I will miss our time together as colleagues but even more as friends. It hurts when I call you and you are not on the other line.

You passed away doing what you loved. I know you are in a better place and that God has a plan for all of us. I just don't think you realized the impact you had on so many people during your time here on this Earth. That time was cut way too short, and I know you are watching and you are probably, you know, laughing a little bit as I am crying, but know how much I love you. Know the impact you had on me and other people, and I miss our time more than you can imagine.