Legislative Activity

The FULL HOUSE Act modifies federal tax law regarding gambling losses, effective for tax years after December 31, 2025. This legislation limits the deduction of gambling losses to the amount a taxpayer has won from gambling during that same tax year. Consequently, individuals will no longer be able to use net gambling losses to offset income earned from non-gambling sources.

The Tribal Tax and Investment Reform Act of 2025 aims to strengthen Tribal sovereignty and boost economic development by granting Indian Tribes parity with states in certain tax matters, including excise taxes and bond issuance. The bill significantly reforms rules surrounding Tribal pension plans, ensuring they receive fair treatment and establishing clear fiduciary standards. Furthermore, it introduces targeted tax incentives, such as expanding the New Markets Tax Credit for tribal areas and clarifying the tax-exempt status of certain tribal charities and health-related loan repayments. Finally, the Act improves Tribal child support enforcement capabilities and ensures Tribal welfare benefits are excluded from federal income calculations.

The Protect Vulnerable Immigrant Youth Act aims to remove annual numerical caps on employment-based visas specifically for special immigrant juveniles. This change ensures that these vulnerable youths are no longer subject to the same yearly visa limitations as other categories. By updating relevant sections of the Immigration and Nationality Act, the bill prioritizes their access to available visas.

The Rare Earth Magnet Security Act of 2025 establishes a new tax credit to incentivize the domestic production and sale of high-performance rare earth magnets in the U.S. This credit offers up to \$30 per kilogram, but is contingent on using predominantly U.S.-sourced component materials and excludes magnets made with materials from "non-allied foreign nations." The credit begins to phase out after 2034 and producers can elect to receive the benefit as an immediate cash payment.

The Strategic Grazing to Reduce Risk of Wildfire Act mandates that federal agencies develop a comprehensive strategy within 18 months to utilize targeted livestock grazing for wildfire risk reduction on National Forest System and BLM lands. This plan must outline how grazing will be used for fuel reduction, invasive species control, and post-fire recovery, while considering emergency needs and modern technology. The strategy requires extensive consultation with stakeholders, including Tribes, local governments, and permit holders, ensuring it complements existing land management plans.

This bill directs the Department of Homeland Security (DHS) to create a comprehensive plan for identifying, testing, and deploying emerging and innovative technologies to enhance U.S. Customs and Border Protection (CBP) operations. The plan must detail how CBP will integrate new tools, assess their impact on privacy and civil liberties, and establish clear metrics for success. It also formalizes the role of CBP Innovation Teams in rapidly adapting commercial technology to address border security gaps.

The Pacific Partnership Act affirms the U.S. commitment to the Pacific Islands region, recognizing its strategic importance and deep historical ties. The bill mandates the President to develop a comprehensive "Strategy for Pacific Partnership" by 2026, detailing U.S. goals, threat assessments, and action plans for the region. Furthermore, it enhances coordination with allies on aid programs and grants diplomatic immunities to the Pacific Islands Forum. The Act also requires annual reporting on transnational crime affecting the islands.

The Protecting Access to Ground Ambulance Medical Services Act of 2025 extends critical Medicare payment provisions for ambulance services. This bill delays the expiration of special payment rules for "super rural" areas until January 1, 2028, while also implementing temporary payment increases for both super rural and standard ground ambulance services during that transition period. The goal is to ensure continued financial stability and access to essential ground ambulance care.

The Autonomy for Disabled Veterans Act modifies the maximum funding the Department of Veterans Affairs (VA) can provide for necessary home improvements and structural alterations for disabled veterans receiving home health services. This bill increases the maximum benefit amount to $\$10,000$ for new applicants and establishes an automatic annual adjustment based on construction cost inflation. The law also limits any single veteran to a total of three such structural alterations under this specific benefit.

The Supporting NEW BUSINESSES Act establishes an annual awards program to recognize state and local governments that successfully streamline the process for starting a new small business. These awards will be given to governments that reduce paperwork, consolidate resources, and simplify confusing requirements for new entrepreneurs. The awards are tiered based on the population size of the community served.

The Tribal Access to Electronic Evidence Act amends the Stored Communications Act (SCA) to formally recognize Tribal courts as entities capable of issuing warrants for electronic evidence. This ensures that Tribal governments can access stored electronic communications under the same legal framework applied to federal and state entities. The bill clarifies definitions and mandates that Tribal warrants adhere to specific existing statutory procedures.

The Help Hoover Dam Act authorizes the Secretary of the Interior to use non-reimbursable funds recovered from the Boulder Canyon Project for the operation, maintenance, and capital improvements of the Hoover Dam. This allows for flexible spending on project needs, provided the Secretary consults with relevant Boulder Canyon Project contractors before expenditure.

The Affordable Housing Bond Enhancement Act revises rules governing private activity bonds and mortgage revenue bonds to increase housing finance flexibility. It establishes new annual reporting requirements for bond usage while easing restrictions on refinancing and significantly increasing the limit for qualified home improvement loans. Furthermore, the Act adjusts tax recapture periods and extends deadlines related to mortgage credit certificates.

The Federal Home Loan Banks' Mission Activities Act aims to strengthen the Federal Home Loan Bank System's support for housing, farming, and small business needs, particularly in underserved areas. The bill expands the tools available to Banks to assist members, clarifies existing support mechanisms like grants and subsidized financing, and ties executive compensation directly to achieving these community development goals. Furthermore, it broadens the definition of community financial institutions to include more credit unions and CDFIs, and mandates increased annual funding for the Affordable Housing Program.

The "Mining Regulatory Clarity Act" amends mining laws to allow operators to locate multiple mill sites on public land for mining-related activities, sets a 5-acre limit for each site, and specifies that these sites do not grant mineral rights. It establishes an "Abandoned Hardrock Mine Fund" using claim maintenance fees from mill sites to support abandoned mine cleanup, and makes clerical updates to existing fee regulations. The bill clarifies the use of mill sites for waste disposal and mineral development, while preserving existing claimant rights and government regulatory authority.

The Tax Cut for Workers Act of 2025 significantly expands and makes permanent the Earned Income Tax Credit (EITC) for workers without qualifying children by lowering the minimum age, substantially increasing the credit amount, and raising income thresholds. It also allows taxpayers to elect to use higher prior-year earned income to calculate their current EITC benefit. Furthermore, the bill permanently extends current EITC application rules for U.S. territories like Puerto Rico.

The Supporting American Allies Act exempts goods imported from Israel and Ukraine from specific reciprocal tariffs previously imposed by Executive Order. This legislation ensures that trade with these key allies is not subject to duties intended to address broader U.S. trade deficits.

The Ruby Mountains Protection Act withdraws approximately 349,000 acres of federal land within the Ruby Mountains subdistrict of the National Forest System and the Ruby Lake National Wildlife Refuge from mineral leasing. This action aims to protect these specific areas in Nevada from future mining operations. The withdrawal respects any valid mineral rights that legally exist prior to the Act's enactment.

The Combatting Money Laundering in Cyber Crime Act of 2025 expands the U.S. Secret Service's authority to investigate cyber-related financial crimes, including money laundering and structured transactions. The bill also modifies information exchange deadlines for FinCEN and extends the review period for North Korea sanctions compliance by international financial institutions. Finally, it mandates a GAO study on the effectiveness of current anti-money laundering efforts against cybercrime.

The SSI Savings Penalty Elimination Act significantly raises the resource limits for individuals and couples to qualify for Supplemental Security Income (SSI), starting in 2025. This legislation increases the individual savings limit to \$20,000 and the couple's limit to \$20,000 total. Furthermore, these new resource limits will automatically adjust annually for inflation beginning in 2026.