Comedy Central’s Stephen Colbert explained Thursday that Rep. Louie Gohmert (R-TX) had filed his American Jobs Act with the House of Representatives before President Barack Obama could file his bill with the same name.

“I love the American Jobs Act,” Colbert announced. “Not Obama’s bill. That thing is a heat-seeking turd.”

“I am talking about the other American Jobs Act released yesterday by Texas Republican Congressman and tequila worm stunt double Louie Gohmert. You see, despite running around with their hair on fire, the president and the Democrats forgot to the file their bill with the House of Representatives. So, Gohmert got there first and filed his own bill with the exact same name. That is what political scientists call a parliamentary cock block.”

Citing a report by Raw Story’s Eric W. Dolan, Colbert noted that Gohmert’s bill had only one feature: it would reduce corporate tax rates from 35 percent down to zero percent.

“Now zero percent may sound pretty low, but that is still more than G.E. paid last year,” the Comedy Central host observed.

Watch this video from Comedy Central’s The Colbert Report, broadcast Sept. 15, 2011.