On the recordNovember 20, 2024
I rise on behalf of myself and Senator Crapo, speaking as chair and ranking member of the Finance Committee. Today, we commend Harold Hirsch on his service to the U.S. Congress for over 47 years. Mr. Hirsch served as a lawyer and tax expert on the staff of the nonpartisan Joint Committee on Taxation of the United States Congress from the beginning of 1977 to October 2024, when he retired. Prior to 1977, Mr. Hirsch had worked as a lawyer for the office of the Judge Advocate General and for the legislation and regulations section at the Internal Revenue Service, government service for which we also thank him. As is well known, the staff of the Joint Committee on Taxation staff performs useful or at times indispensable functions to the Members as the Congress develops tax legislation. Mr. Hirsch's legal acumen, drafting brilliance, and deep understanding of tax policy issues contributed to the quality of tax legislation in numerous tax bills over the period he served on the JCT staff. Though reserved, even self- effacing, Mr. Hirsch brought thoughtful commentary to the development of proposed tax legislation. He gave an extremely careful reading of proposed legislative text, and his keen eye for possible statutory errors averted problems that would otherwise have plagued taxpayers, practitioners, and government administrators alike. Mr.…





