YouSaid · the spoken record
Jason Smith
We hold 31 passages that may be Jason Smith’s. We do not publish them until we can confirm who spoke. See the correction.
On the record 2025–2026
congress · podcast
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“Mr. Speaker, on that I demand the yeas and nays. The yeas and nays were ordered.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, we know that bad actors and fraudsters prey on Americans every day by stealing money, identities, and harming livelihoods. The relief included in this legislation will ensure the IRS is not adding insult to injury. It is another strong, bipartisan effort by the Ways and Means Committee and this Congress to do right by American taxpayers. That is why the bill received unanimous approval by the Ways and Means Committee. I urge all my colleagues to do the same and support this legislation. Mr. Speaker, I yield back the balance of my time.”
House of Representatives15 September 2026Source ↗
“The bill gives taxpayers more time to amend previous tax returns in order to receive credits and refunds on their losses. I appreciate Representative Miller's tireless efforts to not only combat fraud and punish the bad actors who scam taxpayers but to go the extra mile and find solutions for the victims of such fraud so that they are not penalized by the IRS. Lastly, I must mention the valuable input that our Ways and Means colleagues, Representatives Steube and Panetta, had in crafting this legislation. During its markup, we agreed to work together to improve the underlying policy to allow for retroactive deductibility of fraud- related losses. I am pleased that this bill reflects that additional bipartisan approach. Mr. Speaker, I reserve the balance of my time.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9500, the Tax Relief for Fraud Victims Act, introduced by Representative Miller of Ohio. Many of our fellow Americans have been the victims of fraud and suffered tremendous losses, both financial and otherwise. The hardship these victims endure in rebuilding their finances or recovering from identity theft is made all the worse by the fact that under current law they are also required to pay taxes on their scam-related losses. This legislation provides much-needed relief for victims of fraud by allowing taxpayers to deduct the losses related to the fraud scheme that stole from them. Moreover, it recognizes that not all crimes are discovered at the time that they occur.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.”
House of Representatives15 September 2026Source ↗
“Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentlewoman from California (Ms. Chu) each will control 20 minutes. The Chair recognizes the gentleman from Missouri. General Leave”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9500) to amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses and to provide for increased taxpayer relief with respect to theft losses involving fraud, deceit, or misrepresentation, as amended.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I yield myself the balance of my time. We need an IRS that is relentless in combatting fraud and pursuing criminals who break our tax laws. We have to make sure the agency's actions target the criminal and not the victim. This legislation will help protect taxpayers by fixing a flaw in our current IRS fraud prevention efforts, and I encourage all of my colleagues to support its passage. Mr. Speaker, I yield back the balance of my time.”
House of Representatives15 September 2026Source ↗
“It reflects the longstanding commitment of Representative Malliotakis to protecting the rights of taxpayers, particularly those within her own district who have been the victims of tax fraud. Mr. Speaker, I applaud her leadership on the issue and her work to put forward legislation that received unanimous approval from the House Ways and Means Committee. Mr. Speaker, I reserve the balance of my time.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.”
House of Representatives15 September 2026Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9499) to amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes, as amended.”
House of Representatives15 September 2026Source ↗
“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. {time} 2050”
House of Representatives15 September 2026Source ↗
“{time} 2040 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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“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.”
House of Representatives15 September 2026Source ↗
“Earlier this year, we reauthorized both of these vital agreements for an additional 1 year. Today's legislation ensures that both AGOA and Haiti HOPE/HELP will be in effect through the end of 2028, which will give our committee and stakeholders interested in these vital programs time to consider reforms and update them to ensure that they continue to advance U.S. interests.”
House of Representatives1 September 2026Source ↗
“Strengthening our trade relationship with Africa ensures that we do not surrender those critical minerals to China. China has invested $8 billion to $10 billion in Africa and is seeking to monopolize that entire market to control future technological innovation and achieve military dominance. We cannot let that happen. This bill also reauthorizes the Haitian Hemispheric Opportunity through Partnership Encouragement Act and the Haiti Economic Lift Program Act, known as HOPE and HELP. These programs provide trade preferences for textile and apparel products from Haiti and encourage greater stability in a nation less than 600 miles away from the Florida coast that has long suffered political and economic upheaval. Greater stability in Haiti means fewer regional security concerns for the United States.”
House of Representatives1 September 2026Source ↗
“Mr. Speaker, I thank Chairman Cole for the opportunity to speak. Mr. Speaker, I rise in support of this legislation, which not only prevents another government shutdown but also includes legislation passed by the Ways and Means Committee and the House to reauthorize trade policies that are vital to our Nation's economy and national security. For over two decades, the African Growth and Opportunity Act has been the foundation of America's trade partnership with the nations of sub- Saharan Africa. AGOA promotes greater economic stability and opportunity across Africa while advancing America's strategic and national security interests, including access to critical minerals and more secure supply chains that are not beholden to Communist China. Africa is home to approximately 30 percent of the world's critical mineral resources.”
House of Representatives1 September 2026Source ↗
“The only risk of this bill is simply that my Democratic colleagues can't have 100 percent control over the benefits of veterans who are disabled. This bill allows them to give the opportunity to have the dignity of work and not lose their benefits but to still be able to thrive. We are focused on the success of the individual, not the fact that the government can control your livelihood. Mr. Speaker, I encourage this body to support this great piece of legislation that Mr. Austin Scott has worked on for some time to deliver relief for real Americans, for veterans, and not to the Democratic Party, who wants to control their benefits. Mr. Speaker, I yield back the balance of my time.”
House of Representatives23 July 2026Source ↗
“He has identified a commonsense solution and is fighting to see it come to pass, just as it did through the Ways and Means Committee with bipartisan support. Mr. Speaker, I urge my colleagues to support this bill, and I reserve the balance of my time.”
House of Representatives23 July 2026Source ↗
“Just so we do not forget why we should be focused on this issue, at a hearing of the Ways and Means Social Security and Work and Welfare Subcommittees in September, we heard from a witness, a former beneficiary, about how the work he found helped give his life real purpose and a different outlook. He was talking about the dignity of work, and that is what this bill will help deliver. Representative Scott has been a long-time--and I would say long-time, tireless champion for Purple Heart veterans. Many of them wish to return to work but cannot afford the severe restrictions placed on their work status. I commend Mr. Scott for expanding his bill to allow the SSA's demonstration authority for so many impacted individuals, including blind Americans.”
House of Representatives23 July 2026Source ↗
“The Removing Barriers to Work for Disabled Americans Act seeks to shrink that gap by simply restoring the Social Security Administration's authority to test drive solutions that can empower more of our fellow Americans to get back to work. Up until 2022, the SSA had such authority to run demonstration projects on improving work outcomes. With that authority expired and with so many disabled Americans still unable to successfully navigate the current program, we have to find a better way forward. In fact, some of the challenges cited for why so few SSDI beneficiaries successfully return to the workforce are confusing rules of the road for eligibility, that and a fear of overpayments and benefit cliffs.”
House of Representatives23 July 2026Source ↗
“Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of H.R. 8884, the Removing Barriers to Work for Disabled Americans Act, introduced by our colleague from Georgia, Representative Austin Scott. Many Americans that are living with disabilities want to enter the workforce and seek gainful employment. In fact, an estimated 60 percent of Americans who receive benefits under the Social Security Disability Insurance program have stated a desire to return to work. Yet less than 1 percent leave the disability insurance program each year for a job. That is a gigantic gap between the number of disabled Americans who want to work and the number who successfully return to work.”
House of Representatives23 July 2026Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on this bill under consideration.”
House of Representatives23 July 2026Source ↗
“Mr. Speaker, pursuant to House Resolution 1438, I call up the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program, and ask for its immediate consideration in the House.”
House of Representatives23 July 2026Source ↗
“Mr. Speaker, the bill before us is simple. Those taxpayers who will be filing their taxes electronically on April 15, just a couple of weeks from now, should be treated the same as taxpayers who use postmarked mail. Unfortunately, under current law, that is not always the case. If a taxpayer submits a payment or return electronically by midnight on the due date, it could still be considered late if the IRS does not process it until the next day. H.R. 1152, the Electronic Filing and Payment Fairness Act, will harmonize IRS deadline rules so taxpayers receive equal treatment whether they file electronically or through the mail. Mr. Speaker, I urge my colleagues to support this commonsense legislation to help level the playing field for American taxpayers, and I yield back the balance of my time.”
House of Representatives31 March 2025Source ↗
“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 the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, on that I demand the yeas and nays. The yeas and nays were ordered.”
House of Representatives31 March 2025Source ↗
“Speaker, I urge all of my colleagues to support this legislation, and I yield back the balance of my time.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1491) to amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices, as amended.”
House of Representatives31 March 2025Source ↗
“I encourage all of my colleagues to support its passage, and I yield back the balance of my time.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and submit extraneous material on the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1155) to amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically, as amended.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, on that I demand the yeas and nays. The yeas and nays were ordered.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I imagine the American people would be surprised and no doubt disappointed to learn that the very organization whose mission it is to advocate on behalf of taxpayers relies on legal advice provided by attorneys who are employed by, and answer to, the IRS. It is a bizarre arrangement to be sure. The National Taxpayer Advocate Enhancement Act will ensure that the attorneys serving the NTA are hired by her and accountable to her. This will also allow the Advocate's office to promote attorneys from within that organization, helping to retain their talent, experience, and expertise. Mr. Speaker, the Ways and Means Committee approved this legislation with unanimous consent, and I encourage my colleagues on both sides of the aisle in the House to do the same. Mr. Speaker, I yield back the balance of my time.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 997) to amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate, as amended.”
House of Representatives31 March 2025Source ↗
“I urge my colleagues to support it, and I yield back the balance of my time.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 998) to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, as amended.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, on that I demand the yeas and nays. The yeas and nays were ordered.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 517) to amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, as amended.”
House of Representatives31 March 2025Source ↗
“Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.”
House of Representatives11 March 2025Source ↗