Legislative Activity

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.

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 individual contributions to scholarship granting organizations that provide scholarships to eligible students for qualified education expenses. It also exempts these scholarship amounts from gross income and protects scholarship organizations and non-public schools from governmental control, ensuring parental choice in education. The tax credit is limited to the greater of 10% of adjusted gross income or $5,000, subject to a national volume cap, and is reduced by any state tax credits received for the same contributions.

The "Performing Artist Tax Parity Act of 2025" modifies tax deductions for performing artists by adjusting the income threshold for deduction phaseouts, clarifying deductible expenses to include commissions, and increasing the threshold for nominal employers. The adjusted gross income (AGI) threshold is $100,000, and the nominal employer threshold is $500. Both amounts will be adjusted for inflation after 2025. This ensures fair tax treatment and helps offset professional expenses.

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 Chemical Tax Repeal Act repeals specific excise taxes on certain chemicals and substances listed under sections B and C of chapter 38 of the Internal Revenue Code of 1986. This repeal is set to take effect on January 1, 2024.

The ALIGN Act makes 100% expensing for qualified property permanent, applying to property placed in service after September 27, 2017. This amends sections of the Internal Revenue Code to reflect the change as if it were part of previous tax legislation.

The "Defending American Jobs and Investment Act" combats unfair foreign taxes by requiring reports on countries with extraterritorial or discriminatory taxes, mandating engagement with those countries to address these issues, and authorizing remedial actions such as increased tax rates and procurement prohibitions. This act aims to protect U.S. businesses and investments from discriminatory tax practices and ensure fair international trade.

The "Chiropractic Medicare Coverage Modernization Act of 2025" seeks to modernize Medicare coverage for chiropractic services. It expands coverage to include all services provided by licensed Doctors of Chiropractic, not just manual spinal manipulation. Doctors of Chiropractic are required to attend an educational webinar to be eligible for Medicare reimbursement. This aims to align Medicare with other healthcare systems and private insurance in recognizing the full scope of chiropractic care.

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 "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.

The FAIR PREP Act of 2025 prohibits the Treasury Secretary from preparing tax returns or refund claims, including through IRS-run electronic services, with exceptions for qualified programs like the IRS Free File Program. It defines "prepare" and "electronic tax preparation service" to clarify the scope of the prohibition, which applies to returns filed more than 30 days after enactment. The Act also restricts the Treasury Secretary from spending funds on developing or operating electronic tax preparation services without explicit authorization from a new law.

The "Rosie the Riveter Commemorative Coin Act" directs the Department of Treasury to mint and issue gold, silver, and half-dollar coins in 2028 to honor the women who contributed to the World War II Home Front. The coin designs will represent the legacy of these women, with input from the Rosie the Riveter Trust, the Commission of Fine Arts, and the Citizens Coinage Advisory Committee. Surcharges from the coin sales will go to the Rosie the Riveter Trust to support the Rosie the Riveter WWII Home Front National Historical Park and educational programs. This act ensures that the coin minting incurs no net cost to the government and recognizes the invaluable contributions of women during WWII.

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 "Thin Blue Line Act" amends the US Code to include the killing or targeting of a law enforcement officer, firefighter, or other first responder as a new aggravating factor for the death penalty. This applies if the victim was targeted because of their official duties or status as a public official.

The "Travel Trailer and Camper Tax Parity Act" amends the tax code to include certain travel trailers and campers in the definition of "floor plan financing." This change, applicable for taxable years after 2024, allows businesses that finance these vehicles as inventory to deduct interest expenses, aligning their tax treatment with that of other vehicles.

The "National Law Enforcement Officers Remembrance, Support and Community Outreach Act" aims to support the National Law Enforcement Museum's programs for community outreach, public education, and officer safety and wellness through grants to the National Law Enforcement Officers Memorial Fund. The act authorizes \$6,000,000 to be appropriated to the Secretary of the Interior for each of the first 7 fiscal years after the law is enacted. It requires annual progress reports to ensure accountability and transparency in the use of funds. The Act allows the Secretary to use funds to continue activities the National Law Enforcement Museum was already doing when this law was enacted.

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 permanent several tax provisions that were enacted as part of the 2017 Tax Cuts and Jobs Act (TCJA) and were set to expire. These provisions include modifications to individual income tax rates and brackets, the standard deduction, the child tax credit, and the estate and gift tax exemption. The act also increases the exemption for the Alternative Minimum Tax (AMT) and adjusts the phase-out thresholds. Additionally, it includes various changes affecting deductions, credits, and exclusions for individuals, families, businesses, and estates.