Legislative Activity

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 "Mental Health Research Accelerator Act of 2025" introduces a tax credit for expenses related to translational research on neurodegenerative diseases and psychiatric conditions. This credit aims to encourage the development of new treatments and devices for central nervous system disorders by offering a 25% tax credit for qualifying research expenses, subject to national limits and allocation based on scientific merit. The tax credit is available from 2026 through 2035, with specific funding amounts allocated for each year. This credit is designed to promote public-private partnerships and the repurposing of existing drugs while ensuring that expenses are not used for other research credits.

The Military Spouse Hiring Act amends the Internal Revenue Code to include qualified military spouses as eligible for the Work Opportunity Credit, incentivizing employers to hire them. A qualified military spouse is defined as someone certified by a local agency as married to a member of the U.S. Armed Forces. This change applies to amounts paid and individuals starting work after the Act's enactment.

The American Innovation and R&D Competitiveness Act of 2025 modifies the tax treatment of research and experimental expenditures, allowing taxpayers to deduct these expenses in the year they are incurred rather than capitalizing them. This change applies to expenses related to the taxpayer's business and is effective for taxable years beginning after December 31, 2021. The act also includes provisions for electing to treat these expenditures as deferred expenses and updates related sections of the tax code.

The "Protecting American Students Act" amends the Internal Revenue Code to change how certain students are counted when determining if private colleges and universities are subject to an excise tax on net investment income. It stipulates that only students meeting specific eligibility requirements under the Higher Education Act of 1965 are to be included in this calculation. The Act also mandates that these institutions report the number of students used before and after adjustments when calculating the tax. These provisions are set to take effect for taxable years beginning after December 31, 2025.

The James Earl Jones Congressional Gold Medal Act directs the Speaker of the House and the President pro tempore of the Senate to arrange for the posthumous presentation of a Congressional Gold Medal to James Earl Jones, honoring his contributions to the United States and his work promoting inclusion in film and theatre. The Secretary of the Treasury will create the gold medal, and bronze duplicates will be made available for sale to the public.

The "Protecting American Industry and Labor from International Trade Crimes Act of 2025" aims to combat trade-related crimes by establishing a specialized task force within the Department of Justice, enhancing the investigation and prosecution of illegal activities related to imports and exports. It mandates the Attorney General to develop partnerships, provide training, and submit annual reports to Congress on the progress and financial needs in addressing these crimes. The act allocates \$20 million for fiscal year 2026 to support these efforts, with a focus on bolstering the Criminal Division's capacity to prosecute trade-related offenses.

The "Saving Gig Economy Taxpayers Act" restores the previous, higher reporting threshold for third-party payment processors, requiring them to report users' income to the IRS only if it exceeds $20,000 and involves more than 200 transactions. This change is retroactive to the American Rescue Plan Act and also introduces a de minimis rule for backup withholding, applicable from 2025, to reduce unnecessary tax reporting for gig workers and small online sellers.

The American Innovation Act of 2025 modifies the tax code to simplify and expand deductions for start-up and organizational expenditures for new businesses, allowing businesses to deduct up to $20,000 in start-up costs in the first year. The Act also preserves start-up net operating losses and tax credits after an ownership change, with specific conditions to ensure the continuation of the business. These changes aim to support new businesses by providing more immediate tax relief and ensuring that their losses and credits are not entirely forfeited after an ownership change. The provisions of this act generally apply to businesses starting after December 31, 2025.

The Aviation Workforce Development Act amends the Internal Revenue Code to allow expenses for aviation maintenance and commercial pilot courses to be considered qualified higher education expenses for qualified tuition programs. This change applies to distributions made after the enactment of this law, aiming to support workforce development in the aviation sector.

The "Federal Firearms Licensee Protection Act of 2025" increases penalties for stealing firearms from licensed dealers. It sets stricter punishments, including up to 20 years in prison, for violating laws related to firearm theft. The act also mandates minimum prison sentences of 3 years for burglaries and 5 years for robberies targeting licensed firearm businesses.

The Roberto Clemente Commemorative Coin Act directs the Department of Treasury to mint and issue gold, silver, and half-dollar coins in 2027 to commemorate the life and legacy of Roberto Clemente. The coins' designs will represent Clemente's life, including his baseball achievements and humanitarian work. Surcharges from the coin sales will benefit the Roberto Clemente Foundation, supporting their educational programs, youth sports initiatives, disaster relief efforts, and historic preservation projects. The Act ensures that the coin program will not incur any net cost to the United States government.

This bill nullifies the Internal Revenue Service's rule concerning supervisory approval processes for penalties. By disapproving the rule as published in the Federal Register, the bill prevents the implementation of the IRS's updated penalty approval procedures.

This bill designates the United States Postal Service facility located at 28 East Airy Street in Norristown, Pennsylvania, as the "Charles L. Blockson Post Office Building." Any reference to this facility in any document will now refer to it as the Charles L. Blockson Post Office Building.

This bill directs Congress to convene a joint session in Philadelphia on July 2, 2026, to honor the 250th anniversary of the Declaration of Independence. The session will take place at Independence National Historical Park, recognizing Philadelphia's pivotal role in the nation's founding.

The PAST Act of 2025 amends the Horse Protection Act to strengthen enforcement against horse soring, a cruel practice used to create an exaggerated gait. It bans action devices and weighted shoes, increases penalties for violations, and mandates the licensing and oversight of qualified inspectors, prioritizing veterinarians, to ensure fair competition and protect horses. The Act also requires the USDA to publish violation information and sets clear disqualification periods for horses found to be sore, aiming to eliminate soring in specific horse breeds.

This bill expresses support for the Iranian people's desire for a democratic, secular, and nonnuclear republic, while condemning the Iranian regime's human rights abuses, support for terrorism, and attempts to develop nuclear weapons. It affirms the right of the Iranian people to self-determination and supports continued sanctions against the current regime. The bill also calls for the protection of Iranian political refugees in Albania.

The Leveling the Playing Field 2.0 Act aims to strengthen U.S. trade laws by addressing unfair subsidies, currency undervaluation, duty evasion, and circumvention of trade remedies. It refines the process for handling successive trade investigations, ensuring that the International Trade Commission considers prior findings and assesses cumulative effects on domestic industries. The act also empowers authorities to counteract cost distortions in foreign countries and prevent importers from avoiding duties. Additionally, it includes provisions related to trade with Canada and Mexico and sets effective dates for new regulations.

This bill amends the Social Security Act to equalize the negotiation period for drug price negotiations under the Drug Price Negotiation Program. It changes the negotiation period for small-molecule drugs from 7 years to 11 years, matching the period already in place for biologic drugs. This adjustment aims to create parity in negotiation timelines between different types of medications, effective as if included in the original legislation.

This bill designates the United States Postal Service facility located at 521 Thorn Street in Sewickley, Pennsylvania, as the "Mary Elizabeth 'Bettie' Cole Post Office Building." It ensures that all references to this facility in U.S. documents and records will reflect this new designation.