Rep. David Kustoff

This resolution supports the preservation of the stepped-up basis tax rule that allows recipients of inherited assets such as land, equipment, or buildings to adjust the cost basis of the assets to reflect their fair market value. The resolution opposes any efforts to impose new taxes on family farms or small businesses and recognizes the importance of generational transfers of farm and family-owned businesses.

Securing a Strong Retirement Act of 2022 This bill makes various changes with respect to employer-sponsored retirement plans, including providing for the automatic enrollment of employees in certain plans and increasing the age at which participants are required to begin receiving mandatory distributions.

This resolution honors the life and legacy of the late Representative Don Young and directs the Sergeant at Arms to designate a Don Young Reserved Seat on the floor of the chamber of the House of Representatives.

COI Elimination Act This bill limits U.S. contributions to the United Nations pertaining to the U.N. Independent International Commission of Inquiry on the Occupied Palestinian Territory, including East Jerusalem, and Israel. Current law imposes a cap on the annual U.S. contribution to the U.N. budget. The bill lowers that cap by 25% of the amount budgeted for the commission. The bill also states that it shall be U.S. policy to seek the abolition of the commission and combat systemic anti-Israel bias in international bodies.

Internet Exchange Act of 2022 This bill creates a grant program for the establishment and expansion of facilities through which internet service providers and content delivery networks exchange internet traffic (internet exchange facilities) in unserved or underserved areas. Further, the bill allows recipients of funding from the E-Rate Program and the Rural Health Care Program to apply such funds to the procurement or maintenance of a connection to an internet exchange facility.

This resolution urges the government of Argentina to bring the perpetrators of the March 17, 1992, terrorist attack on the Embassy of Israel in Buenos Aires to justice (in 1999 the Supreme Court of Argentina found that the transnational terrorist organization Hezbollah was responsible for the attack). The resolution commends the Argentinian government for designating Hezbollah as a terrorist organization and urges other U.S. allies and partners in Latin America and the Caribbean to do the same. The resolution urges these allies and partners to condemn and counter regional governments in the hemisphere that aid and abet Iran and Hezbollah. The resolution also commends the Argentinian government for adopting the International Holocaust Remembrance Alliance working definition of antisemitism and encourages other partners and allies to do the same. Finally, the resolution commends the Secretary General of the Organization of American States for appointing a Commissioner to Monitor and Combat Anti-Semitism in the Western Hemisphere.

Supporting Children's Mental Health Care Access Act of 2022 This bill reauthorizes through FY2027 two grant programs that support pediatric mental and behavioral health services and interventions. First, it reauthorizes and makes changes to a grant program for states, localities, and Indian tribes for statewide or regional telehealth access programs to promote the integration of behavioral health in pediatric primary care. Specific changes include allowing a nonprofit organization to receive the grant if the state (1) does not apply for the grant, and (2) supports the nonprofit's receipt of it. Additionally, recipients may use grant funds to support schools and emergency departments. Second, the bill reauthorizes a grant program for human services agencies and nonprofits to develop and maintain infant and early childhood mental health promotion, intervention, and treatment programs.

Small Business Taxpayer Bill of Rights Act of 2022 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

This resolution condemns the terrorist attack on Congregation Beth Israel in Colleyville, Texas, on January 15, 2022. It also expresses support for the affected community, commends the actions of law enforcement and emergency responders, and reaffirms a commitment to combat hate, bigotry, anti-Semitism, and violence against Jewish Americans.

Firearm Industry Non-Discrimination Act or the FIND Act This bill prohibits the federal government from entering into contracts with an entity that discriminates against firearm trade associations or businesses that deal in firearms, ammunition, or related products. Specifically, the bill requires a federal agency to include in each contract for the procurement of goods or services awarded by the agency a clause requiring the prime contractor to certify that it (1) has no policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association; and (2) will not adopt a policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association during the term of the contract. The bill establishes (1) a similar requirement with respect to subcontracts, and (2) penalties for violations. The bill makes such prohibition inapplicable to a contract for the procurement of goods or services that is a sole-source contract.