Legislative Activity

The ALIGN Act makes 100% "bonus depreciation" permanent for qualified business property, eliminating scheduled phase-downs to encourage long-term capital investment. By allowing businesses to fully expense these investments immediately, the bill provides a consistent tax incentive for growth. These changes apply retroactively to ensure stability for businesses that have invested in equipment and property since 2017.

This bill amends the Convention on Cultural Property Implementation Act to simplify the legal import of numismatic materials, such as coins and medals. It establishes a clear definition for these collectibles and creates a streamlined process for their entry into the U.S. through a sworn declaration of lawful acquisition. By reducing documentation requirements, the legislation aims to facilitate the lawful trade and collecting of these items while maintaining safeguards against illicit excavations.

The Pet Food Uniform Regulatory Reform (PURR) Act of 2025 establishes a streamlined, uniform federal regulatory framework for pet food to replace the current patchwork of state-level requirements. By centralizing oversight under the FDA’s Center for Veterinary Medicine, the bill standardizes ingredient reviews, labeling, and marketing claims to improve marketplace certainty and innovation. Ultimately, this Act aims to enhance the nationwide availability of safe, nutritious, and affordable food for companion animals.

The "No Tax on Tips Act" proposes a federal tax deduction of up to $25,000 per year for cash tips received by workers in traditionally tipped occupations. Additionally, the bill expands the existing tax credit for employer-paid Social Security taxes on tips to include beauty service establishments. These changes are designed to provide tax relief for service workers and support businesses where tipping is customary.

The Chiropractic Medicare Coverage Modernization Act of 2025 expands Medicare coverage to include all services legally authorized under a chiropractor’s state license, moving beyond the current restriction limited to manual spinal manipulation. This legislation aligns Medicare benefits with private insurance and other federal health programs to better reflect modern chiropractic practice. To provide these expanded services, chiropractors will be required to complete a one-time training program verified by the Secretary of Health and Human Services.

The Ending Presidential Overreach on Public Lands Act seeks to remove the President’s unilateral authority to establish or expand national monuments. Under this legislation, any new national monument designation or extension would require express authorization and a direct vote from Congress.

The FAIR PREP Act of 2025 prohibits the IRS from developing or operating its own electronic tax preparation and filing services. The bill restricts the Treasury Secretary from preparing tax returns or refund claims, while explicitly protecting existing programs like IRS Free File and volunteer tax assistance services. Additionally, it prevents the use of federal funds for the development of new government-run tax preparation systems without explicit congressional authorization.

The Rosie the Riveter Commemorative Coin Act directs the Secretary of the Treasury to mint and issue a series of commemorative coins in 2028 to honor the diverse women who served on the Home Front during World War II. Proceeds from the sale of these coins will support the Rosie the Riveter Trust in its efforts to maintain the Rosie the Riveter/WWII Home Front National Historical Park and fund educational programs. This initiative ensures the legacy of these essential workers is preserved and recognized through a national numismatic program.

The Regulation Reduction Act of 2025 mandates that federal agencies repeal at least three existing regulations before issuing any new rule. For major rules, the legislation further requires that the cost of the new regulation be offset by the cost savings of the repealed rules. Additionally, the bill directs agencies to conduct a comprehensive review to identify and eliminate outdated, duplicative, or ineffective regulatory burdens.

The Thin Blue Line Act amends federal law to designate the killing or attempted killing of a law enforcement officer, firefighter, or first responder as an aggravating factor in capital sentencing. This legislation ensures that when a jury considers the death penalty, they must take into account whether the victim was targeted due to their status as a public servant or while performing their official duties.

The TCJA Permanency Act makes the individual tax reforms of the Tax Cuts and Jobs Act permanent, including lowered income tax rates, an increased standard deduction, and an expanded Child Tax Credit. The legislation also solidifies higher exemptions for the Alternative Minimum Tax to protect more households from the parallel tax system. By locking in these provisions, the bill aims to simplify tax filing while providing long-term stability for families, small business owners, and individual taxpayers.

The FIND Act prohibits federal agencies from contracting with entities that discriminate against the firearm and ammunition industry. It requires federal contractors to certify they do not discriminate against firearm entities and prohibits them from awarding subcontracts to entities that do not provide a similar certification. Violations of these clauses will result in contract termination. The act defines "discriminate" as making judgments or refusing/limiting services based on biased criteria, rather than case-by-case evaluations, empirical data, financial risk, or legal non-compliance.

The "Lowering Costs for Caregivers Act of 2025" expands the use of tax-advantaged health accounts, including HSAs, FSAs, HRAs and Archer MSAs, to cover medical expenses of parents. This allows individuals to use these funds for their parents' or their spouse's parents' medical care. These changes aim to provide financial relief to caregivers by allowing pre-tax dollars to be used for elder care. The provisions apply to expenses and contributions made after December 31, 2024.