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.
2026 MidtermsSolid SeatR+55Stable$3.8M raised
Jason Smith
Representative · Missouri · Republican
Jason Smith
House Floor
Recent comments in the House
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.
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.
Biography
Jason Smith grew up working on his family’s farm in rural Missouri, grounding him in the challenges faced by agricultural communities. Elected as U.S. Representative for Missouri’s 8th District in 2013, Smith prioritizes rural development, tax reform, and healthcare accessibility. As Chair of the House Ways and Means Committee, he played a central role in advancing legislation to expand rural broadband and reform the federal tax code. Smith’s pragmatic approach centers on amplifying the voices of rural Missourians and strengthening the region’s economic foundation.
Education
- J.D., Oklahoma City University School of Law, Oklahoma City, OK2004
- B.S. in Agricultural Economics and Business Administration, University of Missouri, Columbia, MO2001
Professional History
U.S. Representative
2013–PresentRepresented Missouri's 8th congressional district for 7 terms.
Member, Missouri House of Representatives
2005–2013(Majority Whip, 96th General Assembly
Attorney
Real Estate Agent
Small Business Owner
Farmer (fourth Generation Owner of the Family Farm)
Speaker Pro Tem, 97th General)
Policy Focus
Taxation44%
Health14%
Foreign Trade and International Finance9%
Labor and Employment5%
Notable Legislation
Key legislative actions from Jason Smith's record in Congress.
Tax Reform
Helped draft and pass the Tax Cuts and Jobs Act of 2017 as a member of the House Ways and Means Committee.
Rural Broadband Expansion
Secured federal funding to expand high-speed internet access in rural Missouri communities.
Agriculture Support
Advocated for increased crop insurance and disaster relief for Missouri farmers in the 2018 Farm Bill.
Healthcare Access
Introduced legislation to improve access to rural healthcare facilities and telemedicine services.
Committee Assignments
View details →- Joint Committee on TaxationVice Chairman
- House Committee on Ways and MeansChair
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