Legislative Activity

The Free Speech Fairness Act amends tax law to allow 501(c)(3) organizations to make political campaign statements without jeopardizing their tax-exempt status. This is permissible only if the statement is made in the ordinary course of carrying out their established tax-exempt purpose and requires only a de minimis amount of extra expenditure. This change provides greater latitude for mission-related political commentary by certain non-profits.

The No Tax Subsidies for Stadiums Act of 2025 eliminates the federal tax exemption for bonds used to finance the construction or refinancing of professional sports stadiums. This means interest earned on these specific municipal bonds will now be subject to federal income tax. The change applies immediately to all bonds issued after the Act becomes law.

This resolution strongly affirms religious freedom as a fundamental right and a cornerstone of U.S. foreign policy. It expresses deep concern over the increasing global threats, persecution, and destruction of religious sites worldwide. The bill urges the State Department to prioritize the promotion of religious freedom through diplomatic engagement, support for activists, and the use of sanctions against violators.

The Belt and Road Oversight Act establishes a "Country China Officer" at every U.S. embassy to monitor Chinese activities, particularly those related to the Belt and Road Initiative (BRI). The bill mandates comprehensive reviews of existing BRI projects, including host country debt and potential collateral. Furthermore, it requires annual reporting on BRI projects and the development of country-specific strategies to counter PRC influence. Finally, it directs the U.S. International Development Finance Corporation to prioritize financing alternatives for nations targeted by China's infrastructure schemes.

The Security and Oversight for International Landholdings Act of 2025 (SOIL Act) expands the Committee on Foreign Investment in the United States (CFIUS) review authority over foreign acquisitions of U.S. agricultural land and real estate near military bases, particularly involving entities from designated national security risk countries. The bill also prohibits federal agricultural assistance for landholdings tied to these flagged nations and strengthens disclosure requirements for foreign-held agricultural leases. Finally, it mandates an annual public report detailing foreign ownership of U.S. farmland broken down by country, state, and county.

The CAMPUS Act aims to counter adversarial partnerships by requiring the DNI to identify Chinese universities aiding the People's Liberation Army's Military-Civil Fusion strategy. This identification triggers restrictions on Department of Defense funding, facility clearances for classified information, and visa eligibility for associated individuals. Additionally, the bill lowers the threshold for universities reporting foreign gifts and promotes Mandarin language education partnerships with Taiwan.

The Protecting Children Over Profits Act amends federal law to streamline law enforcement access to electronic records in child exploitation cases. This legislation adjusts the standards for obtaining telephone records related to such crimes. Furthermore, it prevents electronic service providers from being compensated for the costs associated with providing assistance or facilities for investigations involving child exploitation.

This resolution acknowledges the distinguished life and career of the Honorable David Lyle Boren, who served Oklahoma as a state legislator, Governor, U.S. Senator, and President of the University of Oklahoma. It expresses the Senate's condolences to his family and directs the Secretary of the Senate to notify the House of Representatives and send a copy of the resolution to his family. Upon adoption, the Senate will adjourn in honor of Senator Boren.

The "BEST Facilitation Act" establishes a pilot program within U.S. Customs and Border Protection to create image technician positions that will review images of cargo and conveyances entering and exiting the U.S. to identify potential contraband or illegal activity. These technicians, supervised by CBP officers, will undergo specialized training and annual assessments, and will be located in five regional command centers. The Act also mandates semiannual reports to Congress detailing the program's implementation, performance metrics, and impact on interdiction rates and CBP operations. The pilot program is set to sunset after five years, with provisions for transferring the image technician positions to other roles within CBP or DHS.

The "MERP Clarifications Act of 2025" amends the Clean Air Act to modify the Methane Emissions Reduction Program by exempting certain small oil and gas producers from methane emission reporting requirements and charges, delaying the methane charge until grants are distributed and reporting rules are finalized. It also requires a public comment period for related regulations and mandates the EPA to establish an expedited appeal process for facilities disputing the methane charge. The authority provided under this section sunsets on December 31, 2034.

The "No Deductions for Marijuana Businesses Act" amends the Internal Revenue Code to prohibit businesses involved in marijuana or controlled substance trafficking from claiming tax deductions or credits for business expenses. This applies regardless of whether such activities are illegal under federal or state law, impacting taxable years following the Act's enactment.

The "Ensuring Accountability and Dignity in Government Contracting Act of 2025" aims to strengthen protections against trafficking in government contracting by requiring more robust compliance and reporting measures. It mandates prompt reporting of trafficking-related activities, Inspector General investigations, and potential payment suspensions until corrective actions are taken. Additionally, the Act directs the Office of Management and Budget to assess the feasibility of enhancing contractor anti-trafficking plan compliance and streamlining related agency reporting.

The Investing in Community Resilience Act of 2025 expands federal disaster assistance to support proactive preparedness activities, science-based resilience building, and local emergency response teams. This legislation directs FEMA to provide updated guidance to State and Tribal governments to help communities better mitigate and prepare for future disasters.

The "Stopping Political Discrimination in Disaster Assistance Act" amends the Stafford Act to prohibit discrimination based on political affiliation when providing disaster relief. This ensures that disaster assistance is distributed fairly, regardless of a person's political beliefs.

The Expediting Hazard Mitigation Assistance Projects Act authorizes the FEMA Administrator to waive or reduce specific environmental and historic preservation requirements for property acquisition, demolition, and relocation projects. By streamlining these procedures, the bill aims to accelerate disaster recovery efforts while requiring the agency to consult with local officials and report annually on the effectiveness of these waivers.

The Direct Property Acquisitions Act establishes a FEMA pilot program that allows select local governments to apply directly for hazard mitigation assistance to acquire, demolish, or relocate at-risk structures. By bypassing traditional state-level administrative hurdles, the program aims to streamline the mitigation process for qualified communities facing significant disaster risks. The initiative includes rigorous oversight and annual reporting to determine the program's effectiveness and its potential for permanent implementation.

The Charitable Act renews and expands tax incentives for charitable giving by allowing individuals who do not itemize deductions to claim a deduction for charitable contributions during the 2026 and 2027 tax years. Under this provision, non-itemizers can deduct contributions up to one-third of their standard deduction amount. Additionally, the bill removes specific accuracy-related penalties associated with these deductions.

The Natural Disaster Resilience and Recovery Accountability Act establishes a bipartisan commission to evaluate and improve the efficiency of federal disaster programs. This commission will provide Congress with actionable legislative and administrative recommendations to streamline disaster recovery, reduce funding duplication, and enhance overall resilience efforts.

The Fairness for Crime Victims Act of 2025 establishes a procedural safeguard to ensure that the Crime Victims Fund is consistently utilized for its intended purpose of supporting victims of crime. By creating a point of order in both the House and Senate, the bill prevents Congress from withholding or diverting funds below a defined three-year average of annual deposits. This legislation aims to address the chronic under-disbursement of the Fund, which is financed entirely by federal fines and penalties rather than taxpayer dollars.

The Promoting Domestic Energy Production Act amends the corporate alternative minimum tax to allow companies to fully deduct intangible drilling and development costs when calculating their adjusted financial statement income. By modernizing how these expenses are treated, the bill aims to incentivize increased domestic oil and gas production. These changes are set to take effect for tax years beginning after December 31, 2025.