
U.S. Representative for Nebraska’s 3rd district
Republican
119th Congress, two-year term
Missed 1.6% of roll calls. Chamber median 1.9%.
The full voting recordCounts roll calls where most Democrats and most Republicans voted differently, leaving out procedural votes.
How we countFrom FEC filings, Voteview roll calls and Congress.gov.
Republican. In Congress since 2007, 10 terms in total.
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Bills and resolutions where Smith is the primary sponsor. Most bills never leave committee; that is normal for every member. Source: Congress.gov, last updated Oct 29, 2026.
20 of 28 have at least one cosponsor from the other party.
Family and Small Business Taxpayer Protection Act
Introduced Jan 3, 2025. 36 cosponsors. H.R. 196 on Congress.gov
Introduced
Family and Small Business Taxpayer Protection Act
This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.
The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the
• Treasury Inspector General for Tax Administration,
• Office of Tax Policy,
• U.S. Tax Court, and
• offices within the Department of the Treasury that provide oversight and support for the IRS.