Jason Smith

This resolution supports the designation of National FFA (Future Farmers of America) Week. It also celebrates the 90th anniversary of New Farmers of America (NFA), which served Black vocational agriculture students in segregated public schools until NFA and FFA became one organization in 1965. The resolution also commemorates the 75th anniversary of the federal charter for the Future Farmers of America.

This resolution provides amounts for the expenses of the House Committee on Ways and Means for the 119th Congress.

**AGOA Extension Act** This 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 Act of 1974 (specifically, the Generalized System of Preferences) and the African Growth and Opportunity Act (AGOA). (Currently, there are 32 countries eligible for AGOA.) Additionally, the extended period applies to the following provisions of AGOA: (1) the duty-free treatment of certain apparel articles from beneficiary SSA countries; and (2) the third-country fabric provision, which allows limited amounts of apparel articles from lesser developed beneficiary SSA countries to qualify for duty-free treatment, even if the yarns and fabrics used in their production are imported from non-AGOA countries (e.g., apparel assembled in Kenya with Chinese fabrics). The bill also provides for the refund of duties (i.e., liquidation or reliquidation of entries) on articles from eligible SSA countries that entered into the United States after September 30, 2025, and before the date of this bill's enactment. A refund request must be filed with U.S. Customs and Border Protection (CBP) and must contain sufficient information for CBP to locate the entry or, if the entry cannot be located, reconstruct the entry. CBP must refund any duties previously paid with respect to the entry within 90 days.

**Defending American Jobs and Investment Act** This 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 included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill). The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report. The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include * authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report, * directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and * requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.

**Pony Up Act** This bill requires the U.S. Postal Service (USPS) to pay a citizen for late payment fees or penalties incurred due to late delivery of mail by USPS. Late delivery of mail means that (1) USPS received a bill or notice of bill at least 12 days prior to the payment due date and delivered such bill or notice of bill less than 6 days prior to the payment due date; or (2) USPS received a payment at least 5 days prior to the payment due date and delivered such payment after the due date.  USPS is not required to pay a citizen for late payment fees or penalties when a bill, notice of bill, or payment is delayed for reasons outside of USPS control (for example, if a major disaster or emergency declared by the President caused the delay).

**Black Vulture Relief Act of 2025** This bill allows livestock producers and their employees to take certain actions against black vultures to protect livestock. (Black vultures are protected under the Migratory Bird Treaty Act.) Specifically, livestock producers and their employees may (1) take (i.e., capture, kill, or disperse, or transport the carcass of) a black vulture that they reasonably believe will cause death, injury, or destruction to livestock; or (2) in the course of taking or attempting to take the black vulture, cause injury to the bird. However, they may not take or attempt to take a black vulture through the use of poison. Livestock producers and their employees must submit an annual report to the U.S. Fish and Wildlife Service (FWS) on black vultures taken under this bill. The FWS must develop a reporting form and make this reporting form available on its website. Currently, the FWS has a permit process under the Migratory Bird Treaty Act for the taking of black vultures.

**Pandemic Unemployment Fraud Enforcement Act** This 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 of limitations for (1) criminal charges related to fraud, including aggravated identity theft, wire fraud, and conspiracy to commit fraud; and (2) civil actions involving false claims. However, the bill does not apply to a criminal prosecution or civil enforcement action if the applicable statute of limitations expired before the date of the bill's enactment. Additionally, the bill rescinds specified unobligated funds that were provided in the American Rescue Plan Act of 2021 to the Department of Labor for anti-fraud and program integrity activities.

This joint resolution recognizes the sacrifice of veterans of the Vietnam War and commends them for their sacrifice to the United States. The joint resolution also urges the President to formally acknowledge the widespread mistreatment of such veterans as part of the ongoing Vietnam War Commemoration and issue a formal apology to the veterans and their families. Additionally, the joint resolution expresses urgent support for increased education to better reflect the sacrifice and treatment of Vietnam veterans.