Legislation

The Child and Dependent Care Tax Credit Enhancement Act of 2025 significantly increases the maximum expenses eligible for the Child and Dependent Care Tax Credit to \$8,000 for one dependent and \$16,000 for two or more. This legislation also adjusts the credit calculation percentage based on income and makes the credit partially or fully refundable for eligible taxpayers. Furthermore, key income thresholds and expense limits will be indexed for inflation starting in 2026.

The Reduction of Excess Business Holding Accrual Act modifies the tax rules for private foundations regarding their ownership limits in businesses. Specifically, it allows certain stock repurchased by a business from an Employee Stock Ownership Plan (ESOP) to be disregarded when calculating a foundation's "excess business holdings." This provision aims to provide flexibility for foundations without exceeding a 49% ownership threshold in the company.

The Public Safety Officer Concussion and Traumatic Brain Injury Health Act of 2025 directs the CDC to collect and share vital information regarding concussions and traumatic brain injuries (TBIs) among first responders. This includes developing best practices for prevention, treatment, and protective gear for public safety officers. The information gathered must be disseminated widely to medical professionals, employers, and officers themselves to improve safety and care.

This resolution officially designates April 2025 as "Financial Literacy Month" to raise national awareness about the critical need for personal finance education. It highlights current financial struggles, such as high household debt and lack of banking access, while emphasizing that financial education leads to better economic outcomes. The resolution encourages federal, state, and local entities to observe the month with programs promoting essential skills like budgeting, saving, and debt management.

The Tax DODGER Act mandates the Treasury Department to annually report on federal employees and retirees with delinquent tax debt, broken down by agency. Furthermore, the bill makes having "seriously delinquent tax debt" grounds for ineligibility for federal employment, though it provides due process exceptions for those actively resolving their tax issues. Agencies can also take personnel action, including termination, against employees who willfully fail to file or understate their tax liability.

The Audit the IRS Act prohibits individuals with seriously delinquent tax debt from being hired by or continuing employment with the Internal Revenue Service. This measure ensures that IRS employees meet basic tax compliance standards. The Commissioner is required to conduct regular checks on current employees and pre-employment screening for new applicants.

The Child Care Nutrition Enhancement Act of 2025 increases federal support for meals served through the Child and Adult Care Food Program. This legislation mandates an immediate 10-cent increase for every meal or snack reimbursed under the program. The bill also simplifies the existing reimbursement calculation structure for sponsoring organizations supporting day care homes.

This resolution expresses the Senate's strong support for designating April 2025 as Parkinson's Awareness Month. It recognizes the growing impact of Parkinson's disease, which affects over a million Americans and is the second most common neurodegenerative disease globally. The resolution emphasizes the critical need for increased research, better public education, and robust community support for those living with the condition. Finally, it commends the dedication of patients, researchers, and advocates working toward better treatments and a cure.

This resolution formally condemns North Korea's decades-long abduction of Japanese citizens, emphasizing that these acts violate fundamental human rights. Congress urges North Korea to immediately release all foreign nationals, return the remains of those deceased, and provide reparations and an apology. Furthermore, it calls on the President to consistently raise these demands in all future engagements with North Korean officials.

The Expedited Access to Biosimilars Act clarifies the Food and Drug Administration's (FDA) authority to require specific clinical testing for biosimilar drug approval. This legislation ensures the FDA can mandate studies on immunogenicity, pharmacodynamics, or comparative efficacy when necessary for licensure. The FDA must provide applicants with written justification for any required extra testing before the application submission date.

The Historic Tax Credit Growth and Opportunity Act of 2025 significantly enhances the rehabilitation tax credit by setting a standard 20% credit rate and introducing a new, higher 30% rate for qualifying small projects, including special provisions for rural areas. The bill also allows for the transfer of these credits and eliminates the requirement to reduce a property's cost basis when claiming the credit. These changes aim to incentivize the rehabilitation and placement in service of historic properties after the enactment date.

This resolution commemorates the 50th anniversary of the Fall of Saigon and recognizes the profound contributions of Vietnamese Americans to the United States. It honors those who fled the communist regime after April 30, 1975, and reaffirms American commitment to democracy and human rights. The bill encourages all citizens to observe this anniversary and remember the sacrifices made in the pursuit of freedom.

This resolution expresses strong support for designating April 30, 2025, as "National Adult Hepatitis B Vaccination Awareness Day." It highlights the significant number of undiagnosed chronic Hepatitis B cases in the U.S. and the severe long-term health risks, such as liver cancer. The bill encourages increased testing, vaccination among susceptible adults, and prompt care for those diagnosed to curb rising infection rates.

This resolution expresses support for designating the week of May 9 through May 18, 2025, as "National American Birding Week." It recognizes the significant economic impact of birdwatching while highlighting the urgent threats facing migratory bird populations. The bill encourages public participation in conservation efforts that benefit both bird populations and local economies.

This resolution expresses the sense of the House of Representatives to formally recognize the Robert Aitken Bible as a historical document of the U.S. Congress. This Bible holds historical significance as the first English-language Bible printed in North America and was officially endorsed by the Continental Congress in 1782. The resolution simply affirms Congress's acknowledgment of this important piece of American history.

This resolution strongly supports the recognition of the International Day for Mine Awareness and Assistance in Mine Action on April 4, 2025. It reaffirms the United States' long-standing leadership and commitment to funding global efforts to clear landmines and unexploded ordnance. The bill emphasizes the urgent need to address contamination caused by recent conflicts, like the war in Ukraine, while continuing support for long-affected regions. Ultimately, it calls for sustained U.S. action to eliminate these deadly hazards worldwide.

The MEGOBARI Act expresses Congressional concern over Georgia's democratic backsliding and reaffirms U.S. support for its Euro-Atlantic integration. The bill directs the Secretary of State to suspend the U.S.-Georgia Strategic Partnership Commission until Georgia upholds democratic commitments. Furthermore, it mandates reports on Russian influence and establishes a framework for imposing targeted sanctions on individuals undermining Georgia's stability or democratic progress. This entire Act is set to expire five years after enactment unless renewed.

This bill establishes a national registry, managed by the Secretary of State, to track Korean American families separated by the Korean War who wish to reunite with relatives in North Korea. It mandates that U.S. diplomatic efforts with North Korea prioritize making progress on these family reunions. Furthermore, the Special Envoy on North Korean Human Rights Issues must report annually on the registry's status and North Korea's cooperation.

The FUTURE Networks Act establishes a new 6G Task Force, managed by the FCC Chair, to study and report on the development of sixth-generation wireless technology. This Task Force will include representatives from industry, public interest groups, and various levels of government. Its primary goal is to deliver a comprehensive report detailing 6G standards, potential uses, limitations, and strategies for coordinated government deployment efforts.

This Senate resolution clarifies that United Nations General Assembly Resolution 2758 only addressed the PRC's representation at the UN and does not endorse China's "One China Principle" regarding Taiwan's sovereignty. The resolution strongly opposes the People's Republic of China's efforts to misuse this vote to isolate Taiwan internationally. It reaffirms the U.S. position that the issue of Taiwan's final status remains unsettled and supports Taiwan's meaningful participation in global organizations.