Legislative Activity

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 FARM Act aims to protect U.S. agriculture by including it in the Committee on Foreign Investment in the United States, adding the Secretary of Agriculture to the committee, and mandating reviews of foreign investments in U.S. agricultural businesses. It designates agricultural systems and supply chains as critical infrastructure and technologies. The Act also requires annual reports to Congress on foreign influence and potential threats in the U.S. agriculture industry, including espionage and intellectual property theft.

This bill proposes a constitutional amendment to fix the number of Supreme Court justices at nine. For this amendment to be valid, three-fourths of the state legislatures must ratify it within seven years of its submission.

The "Reining In Federal Licensing Enforcement Act of 2025" or the "RIFLE Act of 2025" aims to reform the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) by modifying penalties for Federal firearms licensees who commit civil violations, changing the process for license applications, and defining "willfully" in the context of firearms license violations. The bill also requires the Attorney General to reconsider denied firearm license applications based on the new rules, establish formal inspection standards, and limit the use of firearms purchaser information. Additionally, it provides opportunities to cure violations after the acquisition of a firearms business and sets standards for criminal violations of recordkeeping requirements.

The Birthright Citizenship Act of 2025 amends the Immigration and Nationality Act, clarifying that individuals born in the U.S. are citizens if at least one parent is a U.S. citizen, legal permanent resident, or an alien with lawful status serving in the armed forces. This clarification applies to those born after the Act's enactment, ensuring that citizenship is tied to a parent's connection to the U.S. The bill specifies the criteria for being "subject to the jurisdiction" of the United States for citizenship at birth.

The Pet Food Uniform Regulatory Reform Act of 2025 aims to modernize and streamline the regulation of pet food at the federal level. It establishes a uniform federal framework for pet food labeling, ingredient review, and marketing claims, while preserving states' authority over food safety. The Act defines key terms, simplifies the approval process for pet food ingredients, and sets guidelines for labeling claims such as "natural" and "human grade". Ultimately, the goal is to promote innovation, ensure pet food safety and nutritional adequacy, and provide clarity for both manufacturers and consumers.

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.

This bill removes the lesser prairie-chicken from the endangered species list, preventing its future listing under the Endangered Species Act. Effectively, it excludes the lesser prairie-chicken from the protections and authority of the Endangered Species Act.

Sarah's Law mandates the detention of aliens who are charged with or have committed crimes resulting in death or serious bodily injury. It requires the Department of Homeland Security to gather information about victims of crimes committed by these aliens and provide them with timely updates about the alien's status and removal efforts. The law also ensures that victims' rights under other laws are protected.

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 "No Retaining Every Gun In a System That Restricts Your Rights Act" mandates the Director of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) to destroy all firearm transaction records of discontinued firearms businesses within 90 days of enactment. It also eliminates the requirement for these businesses to send these records to the Attorney General. Finally, the Act requires the Director of the ATF to submit a report to Congress detailing the number of records destroyed.

This bill amends the Internal Revenue Code to increase the railroad track maintenance credit from $3,500 to $6,100, adjusting for inflation after 2025. It applies to qualified expenditures starting January 1, 2024, for taxable years beginning after December 31, 2024.

The "Ending Presidential Overreach on Public Lands Act" requires congressional approval for the creation or expansion of any national monument. This bill aims to limit the President's authority over public lands by ensuring that any designation or expansion of national monuments is subject to congressional oversight and approval.

The "Permanent Tax Cuts for American Families Act of 2025" makes permanent the increased standard deductions, raising them to $18,000 for single filers and $12,000 for married filers. These amounts will be adjusted for inflation using the Consumer Price Index (CPI). This change applies to taxable years starting after the law is enacted.

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 Hearing Protection Act aims to remove silencers from the purview of the National Firearms Act (NFA) by treating them similarly to standard firearms under federal tax law. This legislation preempts certain state and local taxes and registration requirements related to silencers involved in interstate commerce. Furthermore, the bill mandates the destruction of existing federal silencer registration records and updates federal marking requirements for manufacturers.

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 "Protection of Women and Girls in Sports Act of 2025" amends Title IX to prohibit schools receiving federal funds from allowing males to participate in female athletic programs. Sex is defined as based on reproductive biology and genetics at birth. The bill allows males to train with female teams if it doesn't deprive females of opportunities. It also requires a study on the benefits lost to women when males participate in female sports.

The Natural Gas Tax Repeal Act aims to remove the tax on natural gas by repealing section 136 of the Clean Air Act. Additionally, it rescinds any unspent funds previously allocated under this section.

The "REMAIN in Mexico Act of 2025" mandates the Secretary of Homeland Security to reinstate and enforce the Migrant Protection Protocols, as previously outlined in the 2019 Policy Guidance. This requires migrants and asylum seekers to remain in Mexico while awaiting U.S. immigration proceedings.