Legislative Activity

The Employee Ownership Fairness Act of 2025 seeks to modernize rules governing Employee Stock Ownership Plans (ESOPs) by addressing current contribution limits that hinder employee ownership growth. This bill separates ESOP contribution calculations from other defined contribution plans, ensuring that successful ESOPs do not inadvertently penalize employees or restrict employer matching contributions. Ultimately, the Act aims to remove unnecessary tax roadblocks so that more workers can benefit from owning a stake in their companies.

The Equitable Access to School Facilities Act aims to improve charter school facilities by supporting states in developing policies that enhance funding and financing options for school buildings. It authorizes a new competitive grant program for states to create or improve their own facility aid programs, prioritizing fairness and access, especially for schools in low-income and rural areas. Furthermore, the bill adjusts existing grant structures to allow states more flexibility in using funds for facility acquisition, renovation, and startup loans for high-quality charter schools.

The Helping Young Americans Save for Retirement Act lowers the minimum age requirement for younger employees to begin participating in certain employer-sponsored retirement plans, such as 401(k)s. This change allows employees to count service time toward eligibility starting at age 18 instead of age 21 under both ERISA and the Internal Revenue Code. The legislation provides alternative eligibility paths while making technical updates to ensure consistency across retirement plan rules. These provisions will take effect for plan years beginning one year or more after the Act is enacted.

The Primary Care Enhancement Act of 2025 updates tax rules for direct primary care service arrangements, allowing monthly subscription fees up to \$150 to qualify as deductible medical expenses. This legislation ensures that participation in these arrangements does not disqualify individuals from contributing to Health Savings Accounts (HSAs). The \$150 limit will be adjusted for inflation starting in 2027.

The Due Process Continuity of Care Act aims to ensure that individuals held in custody awaiting the disposition of their charges maintain access to Medicaid coverage. This legislation removes the current automatic ban on Medicaid payments for pre-trial detainees. Furthermore, the bill establishes federal planning grants to help states prepare their systems for this change, focusing on assessing needs and building provider networks.

The Protection Against Foreign Adversarial Artificial Intelligence Act of 2025 prohibits federal contractors from using the DeepSeek AI tool for government work, with narrow national security exceptions. The bill also mandates the Secretary of Commerce to report on the national security threats posed by AI platforms affiliated with countries of concern. This report must analyze risks related to censorship, propaganda, data security, and espionage.

The Claiming Age Clarity Act standardizes the terminology used by the Social Security Administration (SSA) when discussing retirement ages. This legislation replaces terms like "full retirement age" and "early eligibility age" with clearer, consistent language such as "standard monthly benefit age" and "minimum monthly benefit age." The SSA is mandated to update all official materials to reflect this new terminology by January 1, 2027.

The Protecting Military Servicemembers Data from Foreign Adversaries Act of 2025 prohibits data brokers from selling or transferring lists containing military servicemember information to foreign adversaries or entities controlled by them. This Act grants enforcement authority to the Federal Trade Commission and State Attorneys General to ensure compliance. Furthermore, the Comptroller General must report to Congress within one year on the effectiveness of these protections and recommend necessary expansions.

This bill mandates that the Social Security Administration (SSA) implement a new schedule for mailing paper Social Security statements to beneficiaries, beginning no later than January 1, 2027. The frequency of these mailed statements increases with the recipient's age, ensuring regular updates even for those with online accounts. Furthermore, the legislation authorizes necessary appropriations to cover the administrative costs associated with this expanded mailing requirement starting in fiscal year 2026.

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.

The SOAR Act of 2025 aims to significantly reform Medicare coverage for supplemental oxygen therapy by ending competitive bidding and establishing new payment rates for suppliers. The bill also protects access to respiratory therapist services by ensuring Medicare reimbursement for their work. Furthermore, it strengthens fraud prevention through mandated electronic documentation while simultaneously restoring clinical judgment in claim reviews. Finally, the Act establishes a comprehensive set of new rights and protections for beneficiaries receiving oxygen equipment and services.

The Red Tape Reduction Act of 2025 rolls back reporting requirements for third-party payment processors, returning the threshold for issuing Form 1099-K to over $10,000 in payments or over 50 transactions. This change also applies the existing de minimis rule to determine when backup withholding is required for payments from these networks. These provisions apply to transactions settled after December 31, 2024.

The Foreign Pollution Fee Act of 2025 establishes a new fee on imported goods based on the pollution intensity of their overseas production compared to U.S. standards, aiming to level the playing field for American manufacturers. This fee scales significantly based on how much dirtier foreign production is, with potential multipliers applied to goods from nonmarket economies. The bill also authorizes the U.S. Trade Representative to negotiate international agreements to harmonize pollution measurement and reduce fees for compliant trade partners. Finally, it mandates annual reporting by the Treasury Secretary to Congress on the law's economic and competitive impacts.

The REPAIR Act of 2025 establishes new rules and strict deadlines for challenging federal project authorizations in court. It mandates a mediation and remediation process overseen by the Federal Permitting Improvement Steering Council if a court remands an authorization due to procedural errors. Furthermore, the Act clarifies that completing an environmental review under NEPA does not automatically grant an individual the right to sue over the project approval.

This resolution formally honors the life and extensive public service of the late Honorable John Bennett Johnston, Jr., former U.S. Senator for Louisiana. It details his career, highlighting his significant tenure on key Senate committees, particularly his leadership on energy policy. The resolution recognizes his legislative achievements benefiting Louisiana, including flood control and conservation efforts. Finally, the Senate adjourns immediately in his memory as a final tribute to his service.

The Data Elimination and Limiting Extensive Tracking and Exchange Act (the DELETE Act) mandates that data brokers register annually with the FTC and provide details about their data collection practices. The bill establishes a centralized, secure system allowing individuals to submit a single, free request to compel all registered data brokers to delete their personal information. Enforcement will be handled by the FTC, treating violations as unfair or deceptive practices under existing law.

The CLEAN FTZ Act of 2025 mandates the U.S. government to identify and publicly list all international free trade zones globally. Countries hosting these zones will then be classified into four tiers based on their efforts to combat illicit international trade within those zones. Finally, the Act authorizes economic sanctions and visa restrictions against foreign persons involved in illegal trade activities in lower-tiered countries.

The Manifest Modernization Act of 2025 updates federal requirements for public disclosure of cargo manifest information for all incoming vessels, vehicles, and aircraft. This legislation mandates that public disclosures must now include the Harmonized Tariff Schedule subheading and the country of origin, alongside the last country the cargo traveled through before entering the U.S. These changes aim to increase transparency regarding imported goods and their supply chains.

The Restore Protections for Dialysis Patients Act aims to prevent private health insurance plans from unfairly shifting the cost of End-Stage Renal Disease (ESRD) care onto Medicare. This legislation clarifies existing rules to ensure group health plans provide equal benefits for dialysis treatments compared to other medical services. It specifically prohibits plans from imposing discriminatory limits or restrictions solely because a patient has ESRD. The bill preserves a plan's ability to manage its provider network while mandating equitable coverage terms.

The Disaster Reforestation Act establishes new rules for calculating tax deductions related to the loss of uncut timber due to natural disasters like fires or storms. This special casualty loss deduction is available only if the taxpayer agrees to replant the affected area within five years. The Act sets specific appraisal standards and allows taxpayers to use an estimate initially, provided an official appraisal is completed within one year.