Legislation

The "Improve and Enhance the Work Opportunity Tax Credit Act" amends the Internal Revenue Code to modify the Work Opportunity Tax Credit, changing the calculation and wage limitations based on employee categories and hours worked. It increases wage limitations for qualified veterans and revises rules for summer youth employees and long-term family assistance recipients. Additionally, the act removes the age limit for qualified supplemental nutrition assistance program benefits recipients, with these changes taking effect for individuals starting work after December 31, 2024.

This bill proposes significant changes to the child tax credit, including raising the maximum credit amount to $5,000 and eliminating income limitations. These changes aim to make the credit more accessible to a broader range of families. The bill also simplifies certain rules and removes obsolete provisions related to previous versions of the child tax credit.

The Port Crane Security and Inspection Act of 2025 mandates security inspections of foreign-made cranes used at high-risk U.S. ports, assessing and mitigating cybersecurity risks associated with these cranes. The Act prohibits the operation of new foreign cranes and, within five years, foreign software on cranes at U.S. ports, particularly those connected to a "covered foreign country". These covered foreign countries are identified as foreign adversaries by the intelligence community or the Secretary of Homeland Security and the Director of National Intelligence. The goal is to enhance port security and protect against potential cyber threats.

This bill extends the temporary increase in the limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. It amends the Internal Revenue Code of 1986, pushing the expiration date from January 1, 2022, to January 1, 2032. This extension applies to distilled spirits brought into the United States after December 31, 2021.

The "Protecting Federal Funds from Human Trafficking and Smuggling Act of 2025" restricts federal funding to non-profit organizations that do not certify compliance with federal laws on human trafficking, alien smuggling, fraud, and bribery. It also directs the Secretary of Homeland Security to develop strategies and best practices for non-profits to comply with federal law, detect and report violations, and improve cooperation with law enforcement. Additionally, the Comptroller General is required to report to Congress on any violations by non-profit entities.

This bill amends the Internal Revenue Code to increase the adoption tax credit to $25,000 and establishes a new tax credit for qualified in vitro fertilization (IVF) expenses. The increased adoption credit will be adjusted for inflation after 2025. The IVF expense credit covers medical care costs related to IVF.

The Korematsu-Takai Civil Liberties Protection Act of 2025 prohibits the imprisonment or detention of individuals based on protected characteristics such as race, religion, sex, gender identity, sexual orientation, disability, and other categories as determined by the Attorney General. This amends Title 18 of the U.S. Code to ensure that civil liberties are protected against unlawful detention based on these characteristics. The Attorney General has the authority to add characteristics to the list, but not remove any.

This bill amends the Internal Revenue Code to increase and make permanent the employer tax credit for paid family and medical leave. It raises the minimum credit to 25% and the maximum to 50%, adjusting the incremental increase in the credit. These changes will apply to taxable years beginning after December 31, 2025.

The "More Homes on the Market Act" increases the tax exclusion for profit from the sale of a primary residence, raising it to $500,000 for single filers and $1,000,000 for married couples filing jointly. These amounts will be adjusted for inflation starting in 2025. This change encourages homeowners to sell their properties, thereby increasing the availability of homes on the market.

The "Safeguarding Social Security and Medicare Act" orders a study to assess the effects of inflation and cost of living increases on Social Security and Medicare. The goal is to provide Congress with recommendations on legislative actions needed to maintain full benefits under these programs. This is important because millions of Americans rely on these benefits, and increased cost of living and inflation are putting a financial strain on them.

This bill aims to improve federal programs for the prevention, detection, and treatment of traumatic brain injuries (TBIs). It updates the Public Health Service Act to enhance TBI prevention and surveillance, extends grant programs to include high-risk populations and Tribal entities, and requires the CDC to make aggregated TBI data publicly available. Additionally, the bill mandates studies and reports on TBI's long-term effects and high-risk populations, ensuring continued support and research in this critical area through 2030.

The LIVE Beneficiaries Act aims to prevent improper payments in state medical assistance programs by requiring states to cross-reference their enrollee lists against the Social Security Death Master File quarterly, starting in 2027. States must disenroll deceased individuals and stop payments, but also reinstate coverage retroactively for anyone incorrectly disenrolled. States can use other data sources to identify deceased beneficiaries, but must still comply with the Death Master File requirements.

The Family Income Supplemental Credit Act (FISC Act) establishes a program providing monthly payments to pregnant women and caregivers of eligible children, with payment amounts varying based on the recipient's status and the child's age, subject to income-based phase-outs and limitations. It also repeals the existing child tax credit, replacing it with this new family income supplement program. The program will be managed by the Commissioner of Social Security, who will establish regulations and reporting systems, and it is set to take effect one year after enactment.

The "Protect Medicaid Act" prohibits federal Medicaid funding for state administrative costs associated with providing healthcare benefits to unauthorized immigrants. It requires a report from the Inspector General of the Department of Health and Human Services on how states that offer health benefits to non-lawfully admitted noncitizens handle Medicaid program administration costs separately. The report will also cover how these states fund programs for non-lawfully admitted noncitizens and analyze the impact of these non-lawfully admitted noncitizens receiving outpatient drugs purchased under the Medicaid Drug Rebate Program or the 340B drug discount program.

The "Protecting America's Agricultural Land from Foreign Harm Act of 2025" aims to safeguard U.S. agricultural land by prohibiting its purchase or lease by individuals or entities associated with the governments of Iran, North Korea, China, and Russia, while also preventing their participation in USDA programs. The bill expands reporting requirements under the Agricultural Foreign Investment Disclosure Act of 1978, increases penalties for violations, and mandates public online databases of foreign ownership. Additionally, it requires regular reports from the Secretary of Agriculture, the Director of National Intelligence, and the Government Accountability Office on foreign ownership and its potential risks.

This bill amends the Intermodal Surface Transportation Efficiency Act of 1991 to designate a portion of United States Route 74 in North Carolina as a high-priority corridor, paving the way for its future designation as an interstate highway. The specific section of Route 74 affected runs from Columbus, North Carolina, to Kings Mountain, North Carolina. The bill also updates references to high-priority corridors within the Act.

This bill repeals the Impoundment Control Act of 1974, eliminating the requirements for the President to report to Congress on decisions to withhold or delay spending of appropriated funds. This removes the process by which Congress can approve or disapprove of these presidential actions.

The Mudslide Recovery Act establishes a pilot grant program to aid communities recovering from mudslides that occur after wildland fires. The Secretaries of Interior and Homeland Security will administer the competitive grant program, awarding funds to eligible recipients such as states, tribes, local governments, and non-profit organizations. The program is authorized to receive $5,000,000 annually from 2026 through 2032.

The ENABLE Act permanently extends provisions that allow for increased contributions to ABLE accounts, which are savings accounts for individuals with disabilities. It also allows penalty-free rollovers from 529 education savings accounts to ABLE accounts, providing greater flexibility in financial planning for families and individuals with disabilities. Additionally, the act includes contributions made to an ABLE account when calculating retirement savings contributions.

The Buffalo Soldiers Congressional Gold Medal Act of 2025 authorizes the Speaker of the House and the President pro tempore of the Senate to award a Congressional Gold Medal to the Buffalo Soldier regiments, recognizing their dedicated service to the United States. Following the award ceremony, the medal will be given to the Smithsonian Institution's National Museum of African American History and Culture for display and research. The Secretary of the Treasury is permitted to create and sell bronze duplicates of the gold medal. Funds from the sales will be deposited back into the Mint's Public Enterprise Fund.