Legislative Activity

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 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 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 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" amends the Stafford Act to prioritize disaster preparedness and community resilience. It broadens FEMA's support to include programs that enhance resilience through improved building standards and land use practices. The Act also supports community emergency response teams by providing resources for training and outreach. These changes will be funded through existing FEMA appropriations, taking effect one year after enactment.

The "Direct Property Acquisitions Act" establishes a pilot program allowing certain local governments to directly apply to FEMA for assistance with property acquisition, demolition, or relocation projects related to hazard mitigation. FEMA will select a limited number of "covered communities" based on specific criteria and will report annually to Congress on the program's effectiveness. The pilot program is authorized for a maximum of eight years, after which Congress will determine whether to make the program permanent, extend it, or end it.

The "Expediting Hazard Mitigation Assistance Projects Act" aims to streamline disaster recovery by allowing FEMA to waive certain environmental and historic preservation requirements for property acquisition, demolition, or relocation projects. This applies to projects supported by specific sections of the Stafford Act and the National Flood Insurance Act. FEMA must consult with local officials and consider project specifics before granting waivers, and is required to submit annual reports to Congress on the use of these waivers.

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 "Charitable Act" modifies and extends the deduction for charitable contributions for individuals who do not itemize deductions. For the 2026 and 2027 tax years, the deduction is capped at one-third of the standard deduction for the individual. The bill also eliminates a penalty related to this deduction. These changes are effective for taxable years beginning after December 31, 2025.

This bill establishes a Commission on Federal Natural Disaster Resilience and Recovery to examine and recommend reforms to improve the efficiency, effectiveness, and budget funding of federal programs supporting natural disaster resilience and recovery. The commission will consist of 15 members appointed by the Director of the Office of Management and Budget, representing various levels of government, the private sector, and non-governmental organizations. The Commission is required to submit a final report to Congress with recommendations within 2 years of its first meeting, with interim reports every 180 days after the bill's enactment. Funding for the commission will come from existing appropriations to the Office of Management and Budget.

The "Fairness for Crime Victims Act of 2025" aims to protect the Crime Victims Fund by establishing a point of order in the House and Senate against legislative maneuvers ("CHIMPs") that reduce the fund's availability below a 3-year average. This fund, which supports victims of crimes like child abuse and sexual assault, is financed through federal crime fines and penalties. The point of order can be waived with a three-fifths vote, and it does not apply if the fund balance is within $2 billion of the prior year's balance. This bill seeks to ensure that funds intended for crime victims are not diverted for other purposes.

The "Promoting Domestic Energy Production Act" amends the Internal Revenue Code to change how intangible drilling and development costs are calculated for adjusted financial statement income, specifically regarding depreciation and depletion expenses. It allows companies to deduct these costs, aligning financial statement income calculations more closely with taxable income calculations. These changes apply to taxable years starting after December 31, 2025.

The ALIGN Act makes full expensing permanent for qualified property placed in service after September 27, 2017, by amending Section 168(k) of the Internal Revenue Code of 1986. It also removes outdated clauses and updates references within Section 168(k) and amends Section 460(c)(6)(B) to clarify its application to property with a recovery period of 7 years or less. These changes are retroactive, as if included in Public Law 115-97.