Legislative Activity

The Infertility Treatment Affordability Act of 2025 establishes a new federal tax credit equal to 50% of qualified expenses paid for infertility treatments. This credit is subject to annual limits and income phase-outs, with up to $\$5,000$ being potentially refundable. The Act aims to reduce the financial burden of fertility care for eligible individuals and families.

The Patient Access to Innovative New Technologies Act of 2025 aims to accelerate patient access to cutting-edge medical tools by streamlining payment for hospitals using FDA-designated breakthrough devices. This bill allows hospitals to receive conditional New Technology Add-On Payments (NTAP) sooner, provided the device receives final FDA approval before July 1st of the relevant fiscal year. This change applies to breakthrough devices designated for priority review that receive final clearance or approval on or after July 1, 2023.

The Veterans Border Patrol Training Act establishes a pilot program to leverage the Department of Defense's SkillBridge program to train and hire transitioning servicemembers directly as U.S. Border Patrol agents. This initiative aims to facilitate a smooth transition for military personnel into federal law enforcement roles. The Secretary of Homeland Security must report annually to Congress on the program's participation and outcomes. This pilot program is set to automatically expire five years after its commencement date.

The Clean Energy Demonstration Transparency Act of 2025 mandates increased public accountability for clean energy demonstration projects funded under the Infrastructure Investment and Jobs Act. This legislation requires the Secretary to submit detailed, semi-annual reports to key Congressional committees and post them online. These reports must include copies of contracts, progress on technical and financial milestones, and documentation of any significant project changes.

This bill extends key federal tax credits for biodiesel and renewable diesel production and mixtures through 2026. It ensures that these older credits will not be claimed concurrently with the newer clean fuel production credit (Section 45Z(a)). The legislation also extends the tax credit for second-generation alcohol fuels, coordinating its expiration with the new clean fuel rules.

The EITC for Older Workers Act of 2025 eliminates the upper age limit for claiming the Earned Income Tax Credit (EITC). This change removes the current restriction preventing individuals aged 65 and older from claiming the credit. The provision will take effect for tax years beginning after December 31, 2025.

This resolution officially congratulates The Ohio State University football team for winning the 2025 College Football Playoff National Championship. It recognizes the team's victory over Notre Dame, highlights key player and coaching achievements, and acknowledges the support of the entire university community. Official copies of this commendation will be presented to the university president, athletic director, and head coach.

This bill seeks to formally reject a recent rule issued by the Internal Revenue Service (IRS) concerning gross proceeds reporting by brokers for digital asset sales. Through this joint resolution, Congress is exercising its authority to disapprove the specific IRS regulation. Consequently, the proposed reporting requirement will not take effect.

The Religious Workforce Protection Act aims to support religious workers facing long green card backlogs by allowing extensions of their nonimmigrant status beyond the usual five-year limit until their permanent residency application is processed. It also modifies job flexibility rules for certain delayed applicants and exempts religious workers who left the U.S. due to the five-year R-1 visa limit from the mandatory one-year foreign residence requirement before reapplying.

The CARE Act of 2025 mandates that the Center for Medicare and Medicaid Innovation (CMMI) test a new payment model for emergency services. This model will allow Medicare to pay ground ambulance providers for emergency responses, even when a patient does not ultimately require transport under Medicare Part B. The five-year demonstration aims to evaluate the impact of covering these non-transport emergency responses on patient access and resource utilization.

The Revitalizing Downtowns and Main Streets Act establishes a new 20% federal tax credit for converting eligible, older commercial buildings into affordable housing. This incentive aims to increase housing supply by requiring that at least 20% of the converted units remain rent-restricted for low-income residents for 30 years. State agencies will allocate these credits, which are subject to a national cap of $12 billion, based on approved plans prioritizing financially necessary projects.

The Improve Transparency and Stability for Families and Children Act modifies the deadlines for states to obligate and expend funds received under the Temporary Assistance for Needy Families (TANF) program, beginning in fiscal year 2027. This legislation allows states to reserve a limited percentage of future funds for later use, provided they notify the Secretary of Health and Human Services. The goal is to ensure timely use of federal assistance while offering limited flexibility for state planning.

The National STEM Week Act establishes an annual celebration designated by the CoSTEM committee to emphasize the importance of Science, Technology, Engineering, and Math education. This week aims to showcase STEM career paths, encourage family involvement, and foster partnerships between schools and industry leaders to improve access and participation. CoSTEM is required to report annually to Congress on the week's activities and their impact on narrowing educational gaps.

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.

The "Rural Historic Tax Credit Improvement Act" enhances the rehabilitation credit for historic buildings in rural areas, offering increased credit percentages for both affordable housing and other projects. It allows taxpayers to transfer these credits and removes the basis adjustment, aiming to incentivize the revitalization of rural communities through historic preservation. The bill defines specific criteria for "applicable rural projects" and "affordable housing projects" and introduces recapture rules for non-compliance with affordable housing requirements. These provisions apply to properties placed in service 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.