Jason Smith

Jason T Smith R

U.S. Representative
Missouri District 8
Term: Jan. 3, 2025 – Jan. 3, 2027
Phone: 202-225-4404 Email: [email protected] Website

On Record (18)

Bill Government Operations and Politics
Mar 28, 2026 · source · details / share
Bill Labor and EmploymentCardiovascular and respiratory healthCongressional oversightCriminal investigation, prosecution, interrogationDebt collectionEmergency medical services and trauma careEmployee hiringFraud offenses and financial crimesGovernment employee pay, benefits, personnel managementGovernment information and archivesInfectious and parasitic diseasesState and local government operationsUnemployment
Protecting Taxpayers and Victims of Unemployment Fraud Act This bill addresses fraud and overpayments of pandemic unemployment insurance (UI) benefits, including by providing incentives for states to investigate and recover overpayments of these benefits. Specifically, the bill allows states to retain 25% of any recovered fraudulent overpayments. These retained funds may be used for modernizing unemployment compensation systems and information …
Mar 28, 2026 · source · details / share
Bill Foreign Trade and International FinanceAviation and airportsGovernment trust fundsMotor fuelsSales and excise taxes
This bill extends certain excise taxes related to air travel. It also requires the designation of certain airports as ports of entry. First, the bill extends through September 30, 2028, the authority for the Federal Aviation and Administration to collect various taxes and fees to fund the Airport and Airway Trust Fund, including taxes on aviation fuel and airline tickets. …
Mar 28, 2026 · source · details / share
Bill TaxationEmployee benefits and pensionsHealth care costs and insuranceInternal Revenue Service (IRS)Personnel recordsTax administration and collection, taxpayers
Paperwork Burden Reduction ActThis act modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.Generally, employers and health insurance providers that provide minimum essential coverage must …
Mar 28, 2026 · source · details / share
Bill Foreign Trade and International FinanceAsiaCompetitiveness, trade promotion, trade deficitsCongressional oversightCongressional-executive branch relationsCustoms enforcementFree trade and trade barriersGovernment information and archivesNormal trade relations, most-favored-nation treatmentTaiwanTrade agreements and negotiations
United States-Taiwan Initiative on 21st-Century Trade First Agreement Implementation Act This bill expresses the approval of Congress for the June 1, 2023, agreement regarding trade between the United States and Taiwan. The bill also imposes requirements on the negotiations of certain further trade agreements between the United States and Taiwan. (The June 1, 2023, agreement, which addresses issues such as …
Mar 28, 2026 · source · details / share
Bill TaxationIncome tax deductionsInflation and prices
Tax Cuts for Working Families Act This bill renames the standard tax deduction as the guaranteed deduction. It allows an additional bonus amount of $2,000 ($4,000 for married couples filing jointly) in taxable years beginning in 2024 and 2025 but reduces the bonus amount for taxpayers whose modified adjusted gross income exceeds $200,000 ($400,000 for joint filers).
Mar 28, 2026 · source · details / share
Bill TaxationAdministrative law and regulatory proceduresBusiness investment and capitalCapital gains taxInflation and pricesInternal Revenue Service (IRS)Rural conditions and developmentSecuritiesSmall businessTax administration and collection, taxpayers
Small Business Jobs Act This bill provides tax incentives for investment in small businesses. Among other provisions, the bill increases from $600 to $5,000 (adjusted annually for inflation) the general reporting threshold for services performed by an independent contractor or subcontractor, restores reporting requirements for third party network transactions, modifies the exclusion of gain from the sale of qualified small …
Mar 28, 2026 · source · details / share
Bill TaxationAccounting and auditingAlternative and renewable resourcesAsiaChinaCubaElectric power generation and transmissionEuropeForeign and international corporationsHybrid, electric, and advanced technology vehiclesIncome tax creditsIncome tax deductionsIncome tax ratesIranLatin AmericaMiddle EastNorth KoreaRussiaTaxation of foreign incomeVenezuela
Build It in America Act This bill provides for tax incentives to encourage investment in the United States. The bill permits the expensing of research and experimental expenditures (including software development costs) through 2025. It extends (1) the allowance for depreciation, amortization, or depletion in determining the limitation on business interest; and (2) the 100% bonus depreciation allowance. The bill …
Mar 28, 2026 · source · details / share
Bill HealthAdministrative law and regulatory proceduresCivil actions and liabilityComputers and information technologyCongressional oversightDepartment of Health and Human ServicesDisability and paralysisDrug safety, medical device, and laboratory regulationEmployee benefits and pensionsForeign language and bilingual programsGovernment information and archivesGovernment studies and investigationsHealth care costs and insuranceHealth information and medical recordsHealth programs administration and fundingHealth technology, devices, suppliesHome and outpatient careHospital careInternet, web applications, social mediaManufacturing
Mar 28, 2026 · source · details / share
Bill TaxationAccounting and auditingAdministrative law and regulatory proceduresAsiaAthletesCongressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings
United States-Taiwan Expedited Double-Tax Relief Act This bill establishes special rules for the taxation of residents of Taiwan with income from sources within the United States. This includes the reduction of the rate of withholding of taxes, the application of permanent establishment rules, treatment of income from employment, and the determination of the residency of citizens of Taiwan.
Mar 28, 2026 · source · details / share
Bill TaxationAccidentsAdministrative law and regulatory proceduresAsiaCongressional oversightDepartment of the TreasuryFiresHazardous wastes and toxic substancesImmigration status and proceduresIncome tax ratesLow- and moderate-income housingNatural disastersOhioProperty taxRailroadsTaiwanTax treatment of familiesTaxation of foreign income
Tax Relief for American Families and Workers Act of 2024 TITLE I--TAX RELIEF FOR WORKING FAMILIES This title modifies the calculation of the refundable portion of the child tax credit to require the multiplication of the credit amount in calendar years 2023-2025 by the number of qualifying children. The maximum refundable amount per child of such credit is increased to …
Mar 28, 2026 · source · details / share
Bill TaxationBusiness recordsCriminal investigation, prosecution, interrogationRight of privacyTax administration and collection, taxpayers
Taxpayer Data Protection Act This bill increases criminal penalties for unauthorized disclosures of  taxpayer information.
Mar 28, 2026 · source · details / share
Bill Families
Mar 28, 2026 · source · details / share
Bill Neutral Wages and earningsTaxationAsiaAthletesAdministrative law and regulatory proceduresCongressional oversightSecuritiesForeign and international corporationsInterest, dividends, interest ratesImmigration status and proceduresAccounting and auditingDepartment of the TreasuryService industriesForeign propertyTax administration and collection, taxpayersIncome tax ratesTaxation of foreign incomeU.S. and foreign investmentsTaiwan
Mar 16, 2026 · source · details / share
Bill Neutral Public contracts and procurementCongressional oversightForeign Trade and International FinanceForeign and international corporationsTrade agreements and negotiationsInternational law and treatiesCongressional-executive branch relationsIncome tax ratesTaxation of foreign incomeU.S. and foreign investmentsEmployment taxesCapital gains tax
Defending American Jobs and Investment ActThis bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes.Treasury must commence enhanced bilateral engagement with each foreign country …
Mar 16, 2026 · source · details / share
Bill Neutral Fraud offenses and financial crimesInfectious and parasitic diseasesCardiovascular and respiratory healthLabor and EmploymentEmergency medical services and trauma careState and local financeUnemployment
Pandemic Unemployment Fraud Enforcement ActThis bill extends from 5 to 10 years the statute of limitations for federal criminal charges or civil enforcement actions for fraud related to several unemployment insurance programs that were established during the COVID-19 pandemic.  The extension applies to Pandemic Unemployment Assistance, Federal Pandemic Unemployment Compensation, Mixed Earners Unemployment Compensation, and Pandemic Emergency Unemployment Compensation. The bill extends the statute …
Mar 16, 2026 · source · details / share
Bill Neutral User charges and feesForeign Trade and International FinanceCompetitiveness, trade promotion, trade deficitsCustoms enforcementAfricaNormal trade relations, most-favored-nation treatment
AGOA Extension ActThis bill extends through December 31, 2028, trade preferences that provide duty-free access to the U.S. market for most exports from eligible countries in sub-Saharan Africa (SSA). The bill also extends through December 31, 2031, customs user fees and merchandise processing fees.Specifically, the bill extends through 2028 the duty-free treatment of the products of beneficiary SSA countries under the Trade …
Mar 16, 2026 · source · details / share
Bill Neutral Armed Forces and National Security
Mar 16, 2026 · source · details / share

Crossposts (5)

Bill crosspost
To provide an enforcement of remedies against the extraterritorial taxes and discriminatory taxes of foreign countries.
Mar 31, 2026 · details / share
Bill crosspost Neutral
United States-Israel Defense Partnership Act of 2025This bill requires or authorizes certain actions to increase defense-related cooperation between the United States and Israel.Specifically, the bill requires the Department of Defense (DOD) toestablish a cooperative program, with the concurrence of Israel's …
Mar 16, 2026 · details / share
Bill crosspost Neutral
Enhanced Iran Sanctions Act of 2025This bill imposes sanctions on certain foreign persons (individuals and entities) that are involved in Iran's petroleum sector as well as certain associated persons. The bill also requires or authorizes actions to facilitate the enforcement …
Mar 16, 2026 · details / share
Bill crosspost Neutral
Life at Conception Act This bill declares that the right to life guaranteed by the Constitution is vested in each human being at all stages of life, including the moment of fertilization, cloning, or other moment at which an individual …
Mar 16, 2026 · details / share
Bill crosspost Neutral
AM Radio for Every Vehicle Act of 2025This bill requires the Department of Transportation (DOT) to issue a rule requiring AM radio capabilities to be standard in all new passenger vehicles. (AM radio is often used to deliver emergency alerts …
Feb 26, 2026 · details / share