Legislative Activity

The Educational Choice for Children Act of 2025 establishes federal tax credits for individuals and corporations that contribute to scholarship-granting organizations. These organizations provide K–12 education scholarships to students from lower- and middle-income households to cover tuition, tutoring, and other qualified educational expenses. The bill also protects the autonomy of participating schools and scholarship organizations from government interference while ensuring that scholarship funds remain tax-free for recipient families.

The Charitable Act allows individuals who take the standard deduction to also claim a deduction for charitable contributions during the 2026 and 2027 tax years. This legislation permits non-itemizers to deduct donations up to one-third of their standard deduction amount while removing previous penalties for overstatements.

This bill recognizes the significant historical and ongoing contributions of tax-exempt fraternal benefit societies to communities across the United States through charitable activities, volunteer work, and financial support for members. It expresses the sense of Congress that these societies are a valuable support system that addresses unmet needs and generates substantial returns to the U.S. through their tax-exempt status. The bill also advocates for the continued promotion of fraternal benefit societies.

The Educational Choice for Children Act of 2025 establishes a federal tax credit for donations to scholarship-granting organizations, which provide financial assistance for K-12 educational expenses. This initiative aims to expand school choice by helping eligible families cover costs such as tuition, tutoring, and educational therapies. The bill also includes robust protections to ensure the autonomy of participating private and religious schools and the freedom of parents to direct their children's education.

The Performing Artist Tax Parity Act of 2025 updates tax code deductions for performing artists by allowing them to deduct essential business expenses—including agent and manager commissions—directly from their taxable income. The bill introduces an income-based phaseout for the deduction, increases the "nominal employer" threshold, and implements annual inflation adjustments to ensure the policy remains current. These changes aim to provide greater financial relief for working artists by simplifying how they account for professional costs.

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 makes the 20% pass-through business income deduction permanent. By removing the current 2025 expiration date, this legislation ensures long-term tax relief for owners of qualified pass-through entities.

The Chemical Tax Repeal Act eliminates existing excise taxes on specific chemicals and substances. By amending the Internal Revenue Code, this legislation removes these financial burdens effective January 1, 2024.

The Defending American Jobs and Investment Act establishes a formal enforcement mechanism to counter foreign taxes that are extraterritorial or discriminatory toward U.S. interests. The bill mandates that the Treasury Secretary identify offending countries and engage in bilateral negotiations to seek the repeal of these taxes. Should these policies persist, the Act authorizes escalating retaliatory measures, including increased U.S. tax rates for citizens and corporations of the offending nation, as well as potential federal procurement restrictions.

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 Internal Revenue Code to expand the railroad track maintenance credit by increasing the per-mile tax credit to $6,100 and implementing annual inflation adjustments starting in 2026. It also extends the eligibility window for qualifying maintenance expenditures to include costs incurred through 2023. These updates aim to provide greater financial support for ongoing railroad infrastructure improvements.

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 United States-Taiwan Expedited Double-Tax Relief Act aims to reduce double taxation and encourage economic activity between the U.S. and Taiwan by lowering tax rates on certain income for Taiwanese residents and businesses in the U.S., contingent upon Taiwan offering reciprocal benefits to U.S. individuals and companies. Additionally, the United States-Taiwan Tax Agreement Authorization Act outlines the process for establishing a tax agreement with Taiwan, ensuring congressional oversight and adherence to existing U.S. tax laws, to further reduce double taxation.

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.

This bill formally acknowledges the sacrifices and courage of Vietnam War veterans, recognizing their service and the challenges they faced, including exposure to Agent Orange and the loss of over 58,000 American lives. It urges the President to address the mistreatment of these veterans and issues a formal apology on behalf of the American people for the lack of support they received both during and after the war. The bill also supports enhanced education in schools to accurately reflect the experiences of Vietnam War veterans.

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 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 Travel Trailer and Camper Tax Parity Act updates the Internal Revenue Code to allow recreational trailer and camper dealers to fully deduct interest on floor plan financing. By aligning these vehicles with the tax treatment of cars and trucks, the bill reduces the financial burden on dealers carrying this inventory. This change is set to take effect for taxable years beginning after December 31, 2024.

This bill proposes a constitutional amendment to limit the number of terms a member of Congress can serve. Representatives would be limited to 3 terms and Senators to 2 terms, with specific rules for partial terms. Terms served before the amendment's ratification would not be counted. The amendment must be ratified by three-fourths of the states within seven years to be valid.

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.