Mike Crapo

Mr. President, as if in legislative session and notwithstanding rule XXII, I ask unanimous consent that the Senate proceed to the immediate consideration of the following bills en bloc: Calendar No. 638, S. 2498, the National Park System Long-Term Lease Investment Act; and Calendar No. 641, S. 2754, the Crystal Reservoir Conveyance Act.

Mr. President, I further ask that the committee-reported substitute amendments be agreed to; that the bills, as amended, be considered read a third time and passed; and that the motions to reconsider be considered made and laid upon the table with no intervening action or debate, all en bloc.

Mr. President, this is not the first time, nor do I believe it will be the last. There have been multiple--and I mean multiple--efforts by my colleagues on the Democrat side to bypass regular order in the Senate and pass legislation without it being vetted as it properly should.

It is true that we have some disagreements with Canada, although Canada is

one of our best trading partners and one of our best allies, and I, for one, have worked very hard during my career to make sure we have strong relations with Canada. But Canada is engaged in tariff and nontariff trade barriers against the United States that President Trump is trying to resolve. Think lumber. Think timber. If we can simply get fair trade with Canada on these issues, we can resolve them.

But the key point here is that doing so by asking to bypass the entire Senate process of developing legislation is not the approach. As chairman of the Finance Committee, which is the appropriate forum in which this debate on our trade policy should be held, I object to this unanimous consent request.

I yield the floor.

Mr. President, Senator Wyden, thank you. You are right, this bill is no small potatoes; it is a legacy piece of legislation that will be of massive support and strengthening to American citizens. I thank my colleague Senator Wyden from Oregon for working in a bipartisan fashion with us to draft this legislation.

In fact, all of the colleagues in the Finance Committee have worked with us on this, and all of them have a piece of this legislation, as Senator Wyden has indicated, and I thank them as well.

Every year millions of Americans work diligently to comply with our tax law. When they do, they deserve a tax system that is competent and responsive. Too often, however, taxpayers encounter a system that falls short of those baseline requirements. The Taxpayer Assistance and Service Act, or TAS Act, is a bipartisan response to this taxpayer frustration. It reflects what the Finance Committee has collectively learned through years of casework and oversight and proposals from both sides of the aisle.

It is designed to provide taxpayers with top-quality service and ensure taxpayers' rights are protected. For example, a taxpayer who files a return should be able to go online and know where he or she stands with the IRS. A taxpayer who calls the Agency should reach a representative promptly. A taxpayer who submits a document electronically should not lose legal rights because the Agency processes it late.

These are basic expectations of tax administration. The TAS Act modernizes the IRS so that it can better meet these and other similar expectations. It expands electronic processing of returns and correspondence so filers receive their refunds faster. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns.

But modernization alone is not enough. A modernized bureaucracy can still be burdensome.

To better protect taxpayer rights, the TAS Act increases access to the IRS Independent Office of Appeals and the Taxpayer Advocate Service. It modernizes U.S. Tax Court procedures. It improves review in innocent spouse cases and other disputes. It unlocks funding for low- income taxpayer clinics. And it increases accountability for unauthorized disclosures of taxpayer information.

These are just a few of the examples of the 65 taxpayer-focused improvements in the TAS Act, which the Finance Committee approved by an overwhelming bipartisan vote of 26 to 1.

That resounding bipartisan agreement is bolstered by support from the nonpartisan National Taxpayer Advocate and many leading tax practitioners, who agree that this bill will help the IRS administer the law more predictably and more promptly.

Once again, I thank Ranking Member Wyden and the other Members of the Finance Committee for their partnership in shaping and advancing this legislation.

I urge all of my colleagues to support the Taxpayer Assistance and Service Act.

Mr. President, at this time, as if in legislative session and notwithstanding rule XXII, I ask unanimous consent that the Committee on Finance be discharged from further consideration of H.R. 5349 and the Senate proceed to its immediate consideration.

Mr. President, I now ask unanimous consent that the Crapo- Wyden substitute amendment at the desk be considered and agreed to; that the bill, as amended, be considered read a third time and passed; that the title amendment, which is at the desk, be considered and agreed to; that the title, as amended, be agreed to; and that the motions to reconsider be considered made and laid upon the table.

Mr. President, I ask unanimous consent to modify the order from September 28 to allow 10 minutes of debate, equally divided, at 2:15 p.m., prior to the scheduled rollcall vote.

Mr. President, reserving the right to object, first, with regard to Canada. Canada is a great ally and trading partner of the United States. That is true.

It is also true, however, that Canada has for years engaged in nontariff trade barriers against the United States that are unjustified. Think lumber, think dairy, and others. President Trump is trying to stop Canada from these nontariff barriers that are hurting Americans and have hurt Americans for years, and he is doing so by enforcing tariffs.

This is not the first time--nor is it likely the last--that a colleague of ours on the Senate floor has tried to pass unvetted legislation on the floor to address a disagreement with President Trump.

But as the chairman of the Finance Committee, which is the appropriate forum for legislation, I object to the unanimous consent request for S. 5397.

I yield the floor.