Legislative Activity

The Credit for Caring Act of 2025 establishes a new, non-refundable federal income tax credit for working family caregivers who incur significant expenses caring for a relative with long-term care needs. Eligible caregivers can claim a credit equal to 30% of qualified expenses exceeding \$2,000, up to a maximum annual credit of \$5,000. The bill specifies detailed requirements for the care recipient's needs, the types of allowable expenses, and includes income phase-out limits for claiming the benefit.

This bill expresses the House of Representatives' support for maintaining the stepped-up basis under section 1014 of the Internal Revenue Code, which allows inherited assets to be adjusted to their current market value, protecting family-owned farms and small businesses from increased taxes. It opposes any changes to the tax code that would negatively impact the ability of these businesses to pass their operations on to the next generation. The bill recognizes the importance of generational transfers for the continuation of family farms, ranches, agribusinesses, and small businesses.

The JUDGES Act of 2025 aims to address the increasing caseloads in district courts by creating new judgeships in multiple states over the next decade, as well as a temporary judgeship in the Eastern District of Oklahoma. It also authorizes appropriations to support these new positions and adjusts the organization of district courts in Texas and California. Additionally, the Act mandates Government Accountability Office (GAO) reports to evaluate workload measures, judicial activities, and the effectiveness of policies regarding senior judges, as well as the needs and efforts to acquire federal detention space. Finally, the Act ensures public accessibility to the Judicial Conference's recommendations for Article III judgeships by requiring the Administrative Office of the U.S. Courts to publish these reports on its website.

This bill authorizes the Speaker of the House and the President pro tempore of the Senate to award a Congressional Gold Medal to the 761st Tank Battalion, also known as the "Black Panthers," in recognition of their courageous service and crucial contributions during World War II. The medal will be given to the National Museum of African American History and Culture for display, honoring the 761st as the first Black soldiers to serve in an American armored unit and their significant role in the Allied victory in Europe. The bill also allows for the creation and sale of bronze duplicates of the medal to support the United States Mint Public Enterprise Fund.

The "Protect and Serve Act of 2025" creates federal offenses for intentionally causing serious injury or death to law enforcement officers because of their status as officers. It sets penalties including imprisonment and fines, with increased penalties if death results or if kidnapping or attempted killing is involved. Federal prosecution requires certification from the Attorney General, based on a request from the state or if it is in the public interest to ensure substantial justice. The act defines "law enforcement officer" and "State" for the purposes of the new offenses.

This bill repeals the 1991 Authorization for Use of Military Force Against Iraq Resolution and the 2002 Authorization for Use of Military Force Against Iraq Resolution, formally ending the legal basis for military actions in Iraq under these authorizations.

The "Purchased and Referred Care Improvement Act of 2025" ensures that Native American patients are not liable for the cost of purchased/referred care, and mandates a process for reimbursing patients who have already paid for such services. It updates the Indian Health Care Improvement Act by replacing the term "contract health service" with "purchased/referred care" to modernize the language used in the Act. These changes aim to streamline the payment process and reduce the financial burden on patients.

The Supporting the Local Radio Freedom Act prevents Congress from imposing new performance fees on local radio stations for playing music. It emphasizes the mutually beneficial relationship between broadcasters and the recording industry, where radio provides free publicity that boosts music sales and supports artists. The act recognizes local radio's crucial role in communities by providing news, weather updates, and public service announcements. Ultimately, this bill aims to protect local radio stations and businesses from economic harm, ensuring they can continue serving their communities without additional financial burdens.

The "Family Farm and Small Business Exemption Act" amends the Higher Education Act of 1965 to exclude the net value of a family farm (on which the family resides) or a small business (with no more than 100 employees and owned/controlled by the family) from consideration as an asset when determining financial need for federal student aid. This change aims to make higher education more accessible for students from family farm and small business backgrounds.

The "Marc Fischer Memorial Act" aims to combat the flow of synthetic drugs, particularly fentanyl, into Federal prisons through the mail. It mandates the Director of the Bureau of Prisons to develop and implement a strategy to equip all Federal correctional facilities with the technology and processes needed to scan mail, protect staff and inmates, and ensure timely delivery of mail copies while maintaining legal mail privileges. The strategy includes assessing current practices, identifying necessary resources, and providing a budgetary proposal for implementation, with ongoing reporting to Congress on its effectiveness.

The "Charitable Act" modifies the tax deduction for charitable contributions for individuals who do not itemize deductions. For the 2026 and 2027 tax years, the deduction will be capped at one-third of the standard deduction amount for the individual. The Act also eliminates and redesignates certain penalty clauses in the Internal Revenue Code related to these deductions, updating references accordingly.

The "Born-Alive Abortion Survivors Protection Act" ensures that infants born alive after an abortion receive the same medical care as any other newborn, mandating immediate hospitalization and requiring healthcare practitioners to report any failures to comply. Violators face fines, imprisonment, and potential prosecution for homicide or attempted homicide, while the mother of the child cannot be prosecuted. The bill also allows the woman who had the abortion to file a civil action against anyone who violated the act. It defines abortion and attempts at abortion, and renames "Partial-Birth Abortions" to "Abortions" in relevant sections of the U.S. Code.

The "Main Street Tax Certainty Act" amends the Internal Revenue Code of 1986 to permanently extend the deduction for qualified business income. This removes the previous expiration date, providing long-term tax certainty for eligible businesses. The change applies to taxable years beginning after December 31, 2025.

The "Promoting Domestic Energy Production Act" revises the tax treatment of intangible drilling and development costs for oil and gas operations. It modifies how these costs are handled when calculating adjusted financial statement income, aligning depreciation and expense deductions more closely with taxable income standards. These adjustments impact depreciation deductions under section 167 and deductions for expenses under section 263(c) of the Internal Revenue Code. The changes will be effective for taxable years starting after December 31, 2025.

The 911 SAVES Act mandates the Office of Management and Budget to reclassify public safety telecommunicators as a protective service occupation within the Standard Occupational Classification system. This change recognizes the critical and often stressful role these professionals play in emergency response and aligns their classification with the lifesaving work they perform. The reclassification aims to correct an inaccurate representation and better align the Standard Occupational Classification with related classification systems.

The Veterans Member Business Loan Act amends the Federal Credit Union Act to include loans to veterans as member business loans. The term "veteran" will be defined according to title 38, section 101 of the U.S. Code. This change aims to support veteran entrepreneurship by increasing their access to capital through credit unions. The changes will be effective six months after the enactment of this Act.

This bill amends the Internal Revenue Code to increase the railroad track maintenance credit from $3,500 to $6,100, adjusting for inflation after 2025. It applies to qualified expenditures starting January 1, 2024, for taxable years beginning after December 31, 2024.

The "Repealing Big Brother Overreach Act" repeals the Corporate Transparency Act, eliminating the requirement for companies to report beneficial ownership information to the Financial Crimes Enforcement Network (FinCEN). It also makes necessary technical adjustments to Title 31 of the United States Code, specifically sections related to financial recordkeeping and reporting of currency and foreign transactions, to reflect the repeal.