| Dear Friend, With the end of the year swiftly approaching, House Republicans are hard at work, debating policy ideas and passing America first legislation. In December of 2022, the Internal Revenue Service (IRS) delayed the implementation of lowering the 1099-K threshold, leaving many Americans feeling uncertain on when they might owe taxes to the IRS. Once again, the IRS released an announcement last week that delays the implementation of the 1099-K requirements for an additional tax year. Per their announcement, the requirements to qualify for a 1099-K will be delayed for the 2023 tax year at the current $20,000 threshold and then they will implement a $5,000 threshold for the 2024 tax year. This is confusing for taxpayers and could face potential court challenges. The Biden Administration has overstepped its role once again, making up the law as they go. Read my statement here, where I highlight my Saving Gig Economy Taxpayers Act which will protect Americans from being taken advantage of by the IRS and change the time tested reporting threshold back to $20,000 permanently. I also penned an op-ed in The Hill that highlights how coal and natural gas are necessary contributors to energy production in the United States and the importance of laws being implemented as Congress intended – rather than being wrongly interpreted by the Biden Administration for political gain. West Virginia’s coal and natural gas have been the bedrock of domestic energy production and it is past time the Biden Administration came to the realization that America is more than capable of being energy independent and dominant. Read my op-ed here. I sent a letter to the Government Accountability Office (GAO) Comptroller General, urging the GAO to evaluate the Department of Interior’s cancellation of seven oil and gas lease permits in the Coastal Plain of the Arctic National Wildlife Refuge. The Biden Administration continues to wage war on American energy. This letter inquires if the cancellation of these lease permits constitutes a “rule” for purposes of the Congressional Review Act. This week, Speaker Johnson, the West Virginia delegation, and I, hosted the U.S. Capitol Christmas Tree Lighting Ceremony. With the Christmas tree being from West Virginia, we honored all the hardworking West Virginians who made this event possible and recognized the beauty of our wild and wonderful state. We had a great time, gathering together and celebrating the start of the holiday season. See my opening remarks here. The Ways and Means Committee held a markup on six tax, work and welfare, and trade bills. I highlighted the United States – Taiwan Expedited Double-Tax Relief Act which will end double taxation for Taiwanese companies in the United States and strengthen our partnership with Taiwan. I also talked about the VSO Equal Tax Treatment (VETT) Act that allocates the same treatment and benefits to all service members, no matter which conflict they served in. Our veterans served our nation selflessly, it is time we honor them properly and ensure they have the resources they deserve. I also helped introduced two bills this week. The Chemical Tax Repeal Act will repeal a $15 billion tax imposed through the Infrastructure Investment and Jobs Act on different materials that are essential in the production of household goods. Americans have been burdened enough with unnecessary taxes, the last thing they need is more taxes on everyday household items. I also joined my colleagues in introducing the Child Welfare Provider Inclusion Act which will protect faith-based child welfare providers from being discriminated against for acting in accordance with their religious beliefs. I will always fight for policies that protect the right to religious freedom in America. As always don’t hesitate to reach out to my office, I am here to help you and greatly value your input. Warm regards,  Carol D. Miller Member of Congress |
