Mr. Speaker, I rise in support of this bipartisan legislation and thank my colleague Mike Kelly for working with me on this effort. Our bill is a good one.
Mr. Speaker, let's be honest about where we are right now. We ask Americans to comply with one of the most complex tax systems in the world. We expect them to report accurately, pay what they owe, and follow the rules to the letter. The vast majority of Americans do exactly that, but we also know that there are individuals and entities who exploit that complexity to cheat the system. They hide income, manipulate structures, and take advantage of gaps that ordinary taxpayers would never even know exist. Too often, they get away with it.
At the same time, the enforcement side of the equation is under real strain. Between staffing losses and reduced enforcement capacity, the reality is that the system is not catching everything that it should.
Whether we say it out loud or not, we are increasingly relying on whistleblowers to help fill that gap. These are the people on the inside. They are the people who see the fraud firsthand and are willing to step forward and take a risk to do the right thing. If that is the system we are operating under, then it has to be a system that actually works, and right now, it doesn't.
Whistleblowers face uncertainty. They face long delays and, in some cases, face real personal and professional risks just for coming forward. That is not how you encourage people to expose wrongdoing. That is how you discourage it.
This bill makes targeted improvements to fix those problems. First, it protects whistleblower privacy. If someone is exposing tax fraud, they should not have to fear retaliation or public exposure just to be heard.
Second, it strengthens fairness in the process. It ensures that whistleblowers receive meaningful, independent review of their claims, not just a rubberstamp of prior decisions.
Third, it addresses delays head-on. When the government takes too long to act, whistleblowers should not be the ones paying the price. Providing interest on delayed awards is not a bonus. It is basic fairness.
This is about making sure the rules we already have are actually enforced because when tax cheats get away with it, everyone else pays more or gets less. When whistleblowers are ignored, discouraged, or exposed, fewer people will come forward the next time. That is how you undermine confidence in the entire system.
If we want a tax system that is fair, enforcement has to be credible. If enforcement depends, in part, on whistleblowers, then we need to treat them like they matter. This bill does exactly that.
Mr. Speaker, I thank Mr. Kelly for his good work and urge a ``yes'' vote.
Mr. Speaker, I thank Chairman Smith, Mr. Kelly, and Ranking Member Neal for the good work that was done. I concur with Mr. Kelly that staff on both sides have done, as always, a fantastic job.
Mr. Speaker, this bill comes down to fairness and enforcement. When people cheat the tax system and get away with it, honest taxpayers are the ones who pay the price. If we expect whistleblowers to help close the gap, we need to protect them, treat them fairly, and ensure that the system works.
This is a practical, bipartisan step to strengthening enforcement and restoring confidence in the system.
Mr. Speaker, I urge my colleagues to support this bill, and I yield back the balance of my time.
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