Legislative Activity

The "Biodiesel Tax Credit Extension Act of 2025" extends key biofuel tax incentives through 2026, promoting the production and use of biodiesel, renewable diesel, and second-generation biofuels. This extension aims to support the biofuel industry by continuing tax credits for biodiesel and renewable diesel mixtures, as well as alcohol fuel. The act also ensures that no double benefits are claimed for fuel receiving credit under other sections of the law. These amendments are effective for fuel sold or used after December 31, 2024, and for qualified second-generation biofuel production occurring after the same date.

The "EITC for Older Workers Act of 2025" eliminates the upper age limit for claiming the Earned Income Tax Credit (EITC). This change allows older workers to be eligible for the EITC, regardless of their age. This amendment to the Internal Revenue Code of 1986 will be effective for taxable years starting after December 31, 2025.

This bill nullifies an IRS rule concerning gross proceeds reporting by brokers involved in digital asset sales. By disapproving the rule, the bill prevents the IRS from implementing new reporting requirements for digital asset transactions. This action aims to block increased scrutiny and reporting obligations on brokers facilitating digital asset sales.

This resolution congratulates The Ohio State University Buckeyes for their victory in the 2025 College Football Playoff National Championship. It recognizes the achievements of key players, coaches, and university leaders. The resolution also directs the Clerk of the House to prepare official copies for presentation to the university president, athletic director, and head coach.

The Religious Workforce Protection Act allows religious workers facing green card delays to extend their R-1 visa status beyond the usual five-year limit while their application is pending. It also provides job flexibility for those with long-delayed applications and exempts certain religious workers from the one-year foreign residence requirement before applying for a new visa.

The CARE Act of 2025 mandates a Medicare program model that allows payment for ground ambulance services that respond to emergencies, even if transport to a hospital is not required. This model will run for five years and aims to improve access to emergency medical services by enabling on-scene treatment and telehealth options. The act requires a report analyzing the model's impact on patient outcomes, resource use, and regional variations in emergency service availability.

The "Revitalizing Downtowns and Main Streets Act" introduces the Affordable Housing Conversion Credit, a tax incentive for converting non-residential buildings into affordable housing units. This credit covers 20% to 35% of qualified conversion costs, depending on the location and project type, with a national cap of $12 billion allocated to states based on population and economic need. To qualify, conversions must meet specific criteria, including affordability requirements and building age, aimed at boosting affordable housing options and revitalizing communities. The credit is transferable and applies to buildings placed in service after the Act's enactment.

The "Improve Transparency and Stability for Families and Children Act" amends Section 404(e) of the Social Security Act, setting new deadlines for states to obligate and spend funds received under section 403(a)(1). It requires states to obligate funds by the end of the next fiscal year and spend them by the end of the second succeeding fiscal year, starting October 1, 2026. The Act also allows states to reserve up to 15% of funds for future use, with a total reserve limit of 50% of the previous year's funds, requiring notification to the Secretary of intent to reserve funds.

The "National STEM Week Act" aims to promote American innovation and enhance STEM education by designating a National STEM Week. This week will showcase STEM career pathways, encourage family engagement, and facilitate partnerships between schools and industry leaders. The Act directs the National Science and Technology Foundation Committee on Science, Technology, Engineering, and Mathematics (CoSTEM) to oversee the week and report annually to Congress on its activities and impact. Ultimately, the goal is to improve access to quality STEM education for all students, including those in underserved communities, to build a diverse and skilled workforce.

The "Credit for Caring Act of 2025" introduces a tax credit for eligible working family caregivers to help offset expenses related to caring for a qualified spouse or relative with long-term care needs. This credit covers 30% of qualified expenses over $2,000, with a maximum credit of $5,000, and includes costs for assistance, technology, home modifications, transportation, and respite care. The credit is reduced for higher-income taxpayers and adjusted for inflation after 2025 and goes into effect after 2024.

The Clean Energy Demonstration Transparency Act of 2025 mandates the Secretary to provide biannual reports to designated House and Senate committees, as well as make them publicly accessible online, concerning project management and oversight. These reports must include initial contracts, milestones achieved or missed, and any major modifications to the project's scope, timeline, funding, partnerships, or budget. The aim is to enhance transparency and accountability in clean energy demonstration projects.

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.