Legislation

The Territorial Tax Parity Act of 2025 amends the Internal Revenue Code to adjust how income from U.S. possessions is taxed. It prevents residents of these territories from excluding income from U.S. taxation if it is attributable to a fixed place of business within the United States. These updates to sourcing rules are set to take effect for tax years beginning after December 31, 2024.

The Make Marriage Great Again Act of 2025 aims to eliminate the federal income tax "marriage penalty" by doubling the tax bracket thresholds for married couples filing jointly. By aligning these brackets with those of single filers, the bill ensures that married couples are not taxed more heavily than two unmarried individuals with the same combined income.

The Import Security and Fairness Act restricts duty-free access for low-value imports from countries identified as nonmarket economies with significant intellectual property concerns. The bill also establishes stricter documentation and reporting requirements for all duty-free shipments and enhances U.S. Customs and Border Protection’s authority to detain and process suspicious merchandise.

The Justice for Jocelyn Act mandates stricter detention requirements for non-citizens by limiting the use of Alternatives to Detention (ATD) programs to situations where no other detention capacity exists. The bill requires continuous GPS monitoring and nightly curfews for all individuals on the ICE non-detained docket throughout their immigration proceedings. Additionally, it establishes that any violation of release conditions will result in an automatic order of removal in absentia.

The PPP Shell Company Discovery Act mandates the creation of a comprehensive master list of all forgiven Paycheck Protection Program (PPP) loan recipients to assist in fraud detection. The bill directs the IRS to cross-reference this data with tax records to identify suspicious entities, such as those with no reported payroll or disproportionately high loan amounts. These findings will be shared with the Department of Justice and the Treasury to facilitate criminal investigations into potential PPP abuse.

The Border Safety and Security Act of 2025 authorizes the Secretary of Homeland Security to suspend the entry of inadmissible aliens at U.S. borders to maintain operational control. It mandates a suspension of entry whenever the government lacks the capacity to properly detain or monitor these individuals. Additionally, the bill empowers state attorneys general to sue the federal government to enforce these border security requirements.

The "Fast Lane for Youths Act" (FLY Act) directs the FAA and TSA to create a streamlined system allowing parents, guardians, and caregivers to accompany minors or passengers needing assistance directly to their departure gates. This initiative aims to simplify airport access for those supporting travelers who require extra help.

This bill authorizes the creation of one additional district judgeship for the District of Idaho. The new position will be filled by presidential appointment with the advice and consent of the Senate, and the official federal judicial table will be updated to reflect this change.

The Legal Workforce Act mandates that all U.S. employers use a new, electronic verification system to confirm the work eligibility of every new hire. This legislation replaces the existing E-Verify program with a phased-in, mandatory process that requires employers to verify both identity and work authorization for all employees. Additionally, the bill increases penalties for hiring unauthorized workers, establishes new fraud prevention measures, and preempts state laws to create a uniform national employment verification policy.

The CHILD Act of 2025 aims to lower childcare costs by doubling the maximum pre-tax contribution limits for dependent care flexible spending accounts to $10,000 for most filers. Additionally, the bill mandates annual inflation adjustments to these limits to ensure they keep pace with rising costs. These changes take effect starting with the 2025 tax year.

The Preventing Our Next Natural Disaster Act strengthens federal disaster mitigation efforts by prioritizing funding and technical support for vulnerable, high-risk, and underserved communities. The bill increases resources for pre-disaster infrastructure projects, mandates the integration of climate change projections into risk assessments, and establishes a centralized database to improve transparency and data-driven decision-making.

This resolution designates February 5, 2025, as "Scouting America Day" to celebrate the organization’s 115th anniversary. It honors Scouting America’s long-standing commitment to fostering character, leadership, and service among American youth. The bill also recognizes the significant contributions of the millions of youth participants and adult volunteers who support the organization’s mission nationwide.

This joint resolution seeks to invoke the Congressional Review Act to disapprove and nullify the Environmental Protection Agency’s recent rule regarding the phasedown and management of hydrofluorocarbons. If enacted, the rule would have no force or effect, effectively blocking the EPA's regulatory framework for these substances.

The "No Taxpayer Funding for the World Health Organization Act" prohibits the United States government from providing any assessed or voluntary financial contributions to the World Health Organization. This legislation effectively ends all U.S. taxpayer funding for the organization upon the bill's enactment.

The Student Visa Security Improvement Act strengthens national security by mandating enhanced background checks for F, J, and M visa applicants. The bill also increases oversight of the Student and Exchange Visitor Program (SEVP) by requiring more frequent monitoring of international students and stricter reporting standards for participating institutions. Additionally, it grants the Department of Homeland Security authority to immediately decertify institutions that pose a security risk.

The Virgin Islands Visa Waiver Act of 2025 expands the existing visa waiver program currently available in Guam and the Northern Mariana Islands to include the U.S. Virgin Islands. This legislation allows the Secretary of Homeland Security to waive visa requirements for short-term business or pleasure visitors from specific countries, provided that strict security and administrative controls are met. The program aims to boost tourism and economic activity while maintaining rigorous oversight and safety standards for the territory.

The Territorial Economic Recovery Act aims to boost economic growth in U.S. territories by providing targeted tax relief. It amends the Internal Revenue Code to exclude income earned by qualified corporations in U.S. possessions from the global intangible low-taxed income (GILTI) tax. This change incentivizes active business operations within Puerto Rico, the U.S. Virgin Islands, and other U.S. territories.

The Supporting Transit Commutes Act allows employers to claim tax deductions for providing qualified transportation fringe benefits, such as transit passes, to their employees. This legislation aims to incentivize the use of public transit by making it more cost-effective for businesses to offer commuting support.

The Justice for Rape Survivors Act establishes a federal mandatory minimum sentence of 30 years for individuals convicted of aggravated sexual abuse or sexual abuse. This legislation ensures a stricter baseline for sentencing while maintaining the possibility of life imprisonment for these offenses.

This bill nullifies two January 2025 Presidential memoranda that restricted oil and natural gas leasing in specific areas of the outer Continental Shelf. By removing these restrictions, the legislation clears the path for potential future energy development in those regions.