Smith, Jason [R-MO-8]
Republican · MO · 5 bills sponsored
AGOA Extension Act
# AGOA Extension Act Summary **What It Does:** This bill extends trade benefits that allow sub-Saharan African countries to export goods to the United States without paying tariffs (import taxes). Currently, 32 African countries participate in this program called AGOA (African Growth and Opportunity Act). The bill would keep these duty-free trade preferences in place through 2028, and extend customs fees that fund border operations through 2031. It also includes special provisions allowing African clothing manufacturers to source some materials from other countries while still qualifying for duty-free status. **Who It Affects:** The bill benefits sub-Saharan African exporters—particularly in manufacturing and agriculture—who gain easier access to the U.S. market. It also affects American businesses that import products from these countries, and U.S. consumers who may benefit from lower-cost imports. The extension supports the stated goal of promoting economic growth and trade relationships in sub-Saharan Africa. **Current Status:** The House of Representatives has already passed this bill. It now moves to the Senate for consideration. The bill is largely technical in nature—it extends existing trade programs rather than creating new ones—which may explain why it received bipartisan support in the House.
Leasing and Infrastructure Act of 2025
# Leasing and Infrastructure Act of 2025 Summary **What the Bill Does** The Leasing and Infrastructure Act of 2025 (HR 6599) aims to streamline and expand leasing processes for infrastructure development, though specific details are limited in available records. Based on its title, the bill would likely make it easier for private companies and government agencies to lease land and resources for building projects like roads, energy facilities, or other infrastructure. **Who It Affects** This bill would primarily impact infrastructure developers, energy companies, and construction firms looking to use federal or private land for projects. It could also affect landowners, environmental groups, and communities where new infrastructure is planned, depending on what leasing reforms are included. **Current Status** HR 6599 is currently in committee, meaning it hasn't yet been debated or voted on by the full House of Representatives. As a recent bill from the 119th Congress, it's still in the early legislative stage. To learn more about specific provisions, you would need to access the full bill text through Congress.gov, as the detailed contents are not yet summarized in public records.
Pandemic Unemployment Fraud Enforcement Act
# Pandemic Unemployment Fraud Enforcement Act Summary **What the Bill Does** The Pandemic Unemployment Fraud Enforcement Act would extend the time period prosecutors have to pursue fraud cases related to COVID-19 unemployment benefits from 5 years to 10 years. This applies to four pandemic-era unemployment programs: Pandemic Unemployment Assistance, Federal Pandemic Unemployment Compensation, Mixed Earners Unemployment Compensation, and Pandemic Emergency Unemployment Compensation. The longer timeframe would apply to both criminal prosecutions (for fraud, identity theft, wire fraud, and conspiracy) and civil lawsuits involving false claims. **Who It Affects** The bill primarily affects individuals who fraudulently obtained pandemic unemployment benefits and the federal agencies tasked with investigating and prosecuting fraud. It also impacts people who legitimately received these benefits, as it provides more time to investigate and recover funds from those who committed fraud. The bill does not retroactively apply to cases where the original 5-year deadline has already passed. **Current Status** The bill has passed the House of Representatives and is proceeding through Congress. The extension reflects ongoing concerns about widespread fraud in pandemic unemployment programs, which studies have estimated involved billions of dollars in improper payments during the COVID-19 crisis.
Defending American Jobs and Investment Act
# Summary of HR 591: Defending American Jobs and Investment Act **What the Bill Does:** This bill aims to protect American workers and businesses from what it considers unfair tax practices by foreign countries. It would require the U.S. Treasury Department to identify foreign nations that use "extraterritorial or discriminatory taxes"—taxes that disproportionately target American citizens, companies, or investments. The bill then authorizes the U.S. government to negotiate with these countries to eliminate such taxes, and if negotiations fail, it allows the U.S. to impose higher tax rates on income and investments from those countries. **Who It Affects:** The bill primarily impacts U.S. businesses and investors operating internationally, as well as foreign companies doing business in the U.S. It could also affect American workers employed by international companies. Foreign countries identified as having unfair tax practices would face pressure to change their policies or face retaliatory U.S. tax increases on their citizens and businesses. **Current Status:** HR 591 is currently in committee, meaning it has been introduced but has not yet been debated or voted on by the full House of Representatives. It was sponsored by Representative Jason Smith (R-MO) in the 119th Congress.
To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.
# HR 33 Summary **What the Bill Does** HR 33 would change how the U.S. tax code treats certain residents of Taiwan who earn income from American sources. Currently, foreign residents are typically taxed differently than U.S. citizens and permanent residents on their U.S.-based income. This bill would create special tax rules specifically for eligible Taiwan residents, though the bill's language doesn't specify exactly what those rules would be or whether they would increase or decrease their tax burden. **Who It Affects** The bill primarily affects Taiwan residents who earn money in the United States—this could include athletes, business owners, investors, or workers receiving wages, dividends, or interest from U.S. sources. It may also indirectly affect U.S. companies doing business with Taiwan and the Treasury Department, which would need to administer any new rules. **Current Status** HR 33 passed the House of Representatives but has not yet been considered by the Senate. The bill was introduced by Representative Jason Smith (R-Missouri) in the 119th Congress. Further action would require Senate consideration and approval before it could become law.