Legislation

The Student Loan Marriage Penalty Elimination Act of 2025 aims to adjust the student loan interest deduction for married couples filing separately. This bill caps the deductible student loan interest at \$2,500 per individual spouse. It ensures that taxpayers cannot claim the same interest amount under multiple deduction provisions.

This Act requires major airlines to develop and maintain detailed operational resiliency plans to minimize passenger disruption from future events like severe weather or system failures. These plans must address staffing, technology, and emergency response procedures. The Secretary of Transportation will ensure these plans are created, and the Comptroller General will later audit their effectiveness.

The Midwives for MOMS Act of 2025 aims to strengthen the maternity care workforce by authorizing significant federal funding to support and expand accredited midwifery and nurse-midwifery education programs. These grants will directly assist students, help establish or grow educational institutions, and support clinical preceptors. Priority for funding will be given to programs that increase diversity and train providers to work in designated health professional shortage areas.

This Act abolishes the Environmental Protection Agency (EPA) and transfers its environmental quality responsibilities to the states. It establishes a system where the Treasury Department distributes annual block grants to designated state environmental departments for programs covering air, water, and waste management. The Government Accountability Office (GAO) is required to conduct annual studies on the effectiveness of this new state-led system.

This bill, the Access to Prescription Digital Therapeutics Act of 2025, establishes coverage and payment pathways for FDA-cleared Prescription Digital Therapeutics (PDTs) under Medicare Part B starting in 2026. It mandates the Secretary to develop payment methodologies based on private payer rates and requires manufacturers to report utilization and pricing data to ensure fair reimbursement. Furthermore, the Act expands Medicaid's authority to cover these software-based medical treatments when prescribed to beneficiaries.

The MOMS Act aims to support mothers and unborn children through three main areas: establishing a federal resource website, Pregnancy.gov, to connect expecting and new mothers with local services. It also creates grant programs to fund organizations that support carrying pregnancies to term and expand access to prenatal/postnatal telehealth care. Finally, the Act mandates that states establish and enforce child support obligations on behalf of unborn children upon the mother's request.

The SHIELD Against CCP Act establishes a new Working Group within the Department of Homeland Security dedicated to countering threats posed by the Chinese Communist Party (CCP). This group will investigate CCP exploitation across immigration, economic misconduct, drug trafficking, and financial crimes. The Act mandates annual reporting to Congress on these threats and requires the group to coordinate efforts and identify gaps in current DHS security measures.

The PATCH Act, or Protecting Access To Care in Hawaii Act, establishes a minimum geographic work index of 1.5 for calculating physician payment rates in Hawaii, effective January 1, 2026. This ensures that doctors practicing in Hawaii receive at least this level of additional compensation to account for local costs. This adjustment will not be budget-neutral, meaning it will not require offsetting cuts elsewhere.

The Overtime Wages Tax Relief Act introduces a new federal income tax deduction of up to $\$10,000$ for qualifying overtime compensation earned by workers. This deduction is available to both itemizers and non-itemizers, though it phases out for taxpayers with a Modified Adjusted Gross Income (MAGI) exceeding $\$100,000$. The changes, which require updates to tax forms and withholding procedures, will take effect for tax years beginning after December 31, 2025.

The Stop Child Hunger Act of 2025 expands the Summer Electronic Benefits Transfer (EBT) for Children program to cover periods when schools are closed for five or more consecutive weekdays. This ensures children receive benefits equivalent to free breakfast, lunch, and a snack for every day of the closure. The bill also establishes a phased reduction in federal administrative cost coverage for states, starting at 100% in FY 2026, and provides initial grant funding to help states update their data systems for implementation.

The International Competition for American Jobs Act makes significant changes to U.S. international tax rules, primarily affecting how multinational corporations are taxed on foreign earnings starting in 2026. Key provisions include permanently extending the look-thru rule for controlled foreign corporations and modifying deductions related to foreign-derived intangible income (FDII) and Global Intangible Low-Taxed Income (GILTI). The bill also overhauls the Base Erosion and Minimum Tax (BEAT) structure and eliminates the 20% haircut on foreign tax credits associated with GILTI income. Finally, it adjusts rules regarding constructive ownership, foreign tax credit limitations, and the exclusion of certain Virgin Islands service income from GILTI calculations.

The Restoring Fair Housing Protections Eliminated by Trump Act of 2025 aims to reverse recent administrative actions that weakened fair housing enforcement. This bill reestablishes robust requirements for recipients of federal housing funds to actively promote fair housing and combats discrimination in federally supported housing programs. Furthermore, it mandates a review of online discrimination, including the use of artificial intelligence, and establishes a public database for tracking fair housing complaints.

The Sovereign States Education Restoration Act abolishes the Department of Education and transfers its major programs, such as Pell Grants and IDEA, to other federal agencies like the Treasury and HHS. The bill then establishes new K-12 and postsecondary block grants administered by the Treasury Department, distributed to states based on student enrollment. Finally, the Department of Justice is tasked with enforcing applicable federal civil rights laws concerning these new grant programs.

The Post-Disaster Assistance Online Accountability Act mandates the creation of a centralized, publicly accessible online section dedicated to tracking federal disaster assistance spending. Federal agencies must report detailed information quarterly on all disaster aid distributed to eligible recipients, excluding individual aid. This ensures transparency by requiring machine-readable data on project locations, obligations, and status following a specified natural disaster.

The LAST ACRE Act of 2025 establishes the "Last Acre Program" to bring high-speed internet (at least 100/20 Mbps) to unserved and underserved agricultural lands for precision agriculture use. This program offers competitive grants and loans to providers, prioritizing the most remote and unserved farms. Additionally, the bill mandates updated federal surveys to collect detailed data on current farm broadband adoption and usage speeds.

The MEME Act, or Modern Emoluments and Malfeasance Enforcement Act, prohibits federal officials and their close associates from promoting or profiting from the sale of specific financial assets, including cryptocurrencies, while in office or shortly thereafter. This legislation aims to prevent public officials from using their positions for private financial gain by banning these "prohibited financial transactions." Violations carry significant civil penalties, including fines up to $250,000 and disgorgement of profits, with severe criminal penalties for corruption or insider trading.

The United States Automobile Consumer Assistance and Relief Act (USA CAR Act) allows taxpayers to deduct interest paid on loans taken out after January 1, 2025, for vehicles assembled in the United States. This new "qualified automobile interest" deduction can be taken "above-the-line," meaning it reduces gross income even if the taxpayer claims the standard deduction. This provision aims to provide direct financial relief to consumers purchasing domestically assembled vehicles.

The Justice for American Victims of Illegal Aliens Act introduces a new aggravating factor for federal death penalty consideration. This factor applies when an individual who is illegally present in the U.S. is convicted of killing, attempting to kill, or conspiring to kill a United States citizen. This measure aims to provide justice for victims of crimes committed by unauthorized immigrants.

The OATH Act of 2025 establishes new requirements for the Department of Veterans Affairs to proactively notify veterans released from secrecy oath programs about their full range of benefits. This legislation specifically mandates outreach to veterans who participated in programs like those at Edgewood Arsenal. Furthermore, it adjusts the effective date for disability compensation awards for these veterans to begin the day following their discharge.

The Appraisal Industry Improvement Act updates federal standards for real estate appraisers, particularly those working on FHA-insured mortgages, by establishing new certification and competency requirements. It also modifies fees for Appraisal Management Companies and formally recognizes state-credentialed trainee appraisers on the national registry. Furthermore, the bill authorizes new grants for appraiser workforce training and expands the membership of the Appraisal Subcommittee to include key federal housing agencies.