Legislative Activity

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.

The Accelerate Long-term Investment Growth Now (ALIGN) Act permanently allows businesses to immediately deduct the full cost of qualifying property in the year it is placed in service. By establishing a permanent 100% bonus depreciation rate, this legislation eliminates scheduled phase-downs and simplifies tax code requirements. These changes apply retroactively to property placed in service after September 27, 2017, to encourage sustained capital investment.

The "Born-Alive Abortion Survivors Protection Act" ensures that infants born alive after an abortion receive the same medical care as any other newborn, mandating immediate hospital transport and requiring healthcare practitioners to report any failures to comply. Violators face fines, imprisonment, and potential prosecution for homicide or attempted homicide, while the mother of the child is protected from prosecution. The bill also allows the woman on whom the abortion was performed to file a civil action against anyone who violated the requirements if a child was born alive.

The Recover Fraudulent COVID Funds Act extends the statute of limitations for prosecuting pandemic-related fraud to 10 years. This legislation ensures that federal authorities have more time to pursue criminal charges, civil forfeiture actions, and False Claims Act lawsuits against those who misused COVID-19 relief funds.

The Telework Reform Act of 2025 updates federal policies for telework and remote work by establishing stricter oversight, annual agreement reviews, and standardized reporting requirements for executive agencies. The bill mandates improved training for managers, enhances cybersecurity guidelines, and requires agencies to submit comprehensive reports on productivity and in-person attendance. Additionally, it creates new noncompetitive hiring authorities for remote positions to support veterans, military spouses, and the spouses of law enforcement officers.

The Improving Federal Financial Management Act strengthens federal oversight by expanding the responsibilities of agency Chief Financial Officers and mandating more rigorous financial planning and reporting. The bill updates governmentwide financial management cycles, requires annual internal control assessments by agency heads, and enhances audit requirements to ensure greater transparency and accountability.

The ACCESS Act restricts federal agencies from mandating specific educational degrees for contractor personnel unless they provide a formal written justification proving the requirement is necessary. By encouraging the use of skills-based alternatives to traditional degrees, the bill aims to broaden the talent pool for federal contracts. It also mandates new OMB guidance for agencies and requires a congressional report to ensure compliance.

The SMART Act of 2025 requires federal agencies to build retrospective review frameworks into the rulemaking process for all new "major rules." Agencies must establish clear objectives and methodologies to periodically assess whether these rules are achieving their goals or need modification. This legislation aims to increase regulatory accountability by ensuring major rules are evaluated for effectiveness and necessity within a decade of implementation.

The Safeguarding the Transparency and Efficiency of Payments (STEP) Act enhances federal financial accountability by strengthening the oversight, reporting, and fraud-prevention requirements for government programs. The bill mandates rigorous risk assessments for new programs, requires statistically valid improper payment estimates, and enforces CFO certification of financial controls. These measures aim to improve transparency and reduce waste across executive agencies without requiring additional federal funding.

The **TRUE Accountability Act** requires federal agencies to develop and maintain robust internal control plans to prevent fraud and improper payments during future emergencies. By mandating proactive risk management strategies and regular reporting to Congress, the bill ensures greater oversight and accountability for taxpayer funds spent during disaster relief and public health crises.

The Early Participation in Regulations Act of 2025 requires federal agencies to publish an advance notice of proposed rulemaking at least 90 days before introducing any "major rule" with significant economic impact. This mandate ensures the public has an early opportunity to provide data and feedback on the necessity and scope of potential regulations. The bill also establishes specific criteria for defining major rules and outlines limited exceptions where the advance notice requirement may be waived.