Legislative Activity

The Community Reclamation Partnerships Act of 2025 encourages states to create agreements with federal or state agencies and "Community Reclaimers" to remediate mine drainage on abandoned mine lands and water impacted by abandoned mines. It outlines specific requirements for these agreements and projects, including public input, project submissions, and the role of Community Reclaimers. The Act clarifies state liability for mine drainage projects and includes a sunset provision, terminating the Act on September 30, 2032.

This bill proposes to reauthorize and reform the Temporary Assistance for Needy Families (TANF) program. It amends Title IV of the Social Security Act, likely modifying eligibility requirements, funding structures, or program objectives related to assisting needy families. The changes aim to improve the effectiveness and outcomes of the TANF program.

The "Advancing Water Reuse Act" introduces a tax credit for investments in qualifying water reuse projects. This credit covers 30% of the qualified investment in projects that recycle water at industrial facilities, replace freshwater with recycled water, or expand municipal water recycling systems. This initiative aims to encourage water conservation and sustainable water management practices by incentivizing businesses and municipalities to invest in water reuse technologies. The credit applies to projects started before January 1, 2033.

The Historic Tax Credit Growth and Opportunity Act of 2025 enhances the existing historic tax credit by allowing the full credit in the year the building is placed in service, increasing the credit for small projects, and expanding the types of buildings eligible for rehabilitation. It also eliminates the basis adjustment for the rehabilitation credit and modifies rules regarding tax-exempt use property. Certain small projects may qualify for an increased credit rate of 30% and the ability to transfer the credit. These changes aim to incentivize the rehabilitation of historic buildings, particularly benefiting smaller projects and rural areas.

This bill supports the designation of "National Home Visiting Week" to recognize the importance of home visiting programs. These programs support parents, promote healthy child development, and strengthen families by providing services in all 50 states, D.C., territories and Indigenous communities. The bill acknowledges the significant impact of home visits on families and children nationwide.

The Affordable Housing Credit Improvement Act of 2025 aims to increase affordable housing options by updating state housing credit formulas, refining tenant eligibility rules, and improving credit eligibility and determination. This includes adjusting income verification processes, modifying student occupancy rules, and protecting domestic abuse victims. The bill also focuses on Native American and rural assistance by addressing housing needs in Indian areas and streamlining income eligibility for rural projects. Additionally, it revises rules for exempt facility bonds and renames the "low-income housing tax credit" to the "affordable housing tax credit" while encouraging data sharing and discouraging discriminatory land use policies.

This bill expresses support for designating the fourth Wednesday of February as "Hypertrophic Cardiomyopathy Awareness Day" to raise awareness about this common, yet often undiagnosed, heart condition. It emphasizes the importance of early detection, proper screening, and medical attention to improve cardiovascular health outcomes for those affected by HCM. The bill aims to educate the public about the risks associated with undiagnosed and untreated HCM.

The Small Business Tax Fairness and Compliance Simplification Act introduces tax benefits and compliance simplifications for small businesses, particularly those in the beauty services industry. It extends a tax credit for employer Social Security taxes paid on employee tips to beauty service establishments and provides a "tip program safe harbor" protecting businesses from IRS tip examinations if certain conditions are met. Additionally, the act mandates information reporting to the IRS for income from space rentals in the beauty service industry when payments reach $600 or more from at least two providers.

The "Electronic Filing and Payment Fairness Act" applies the "mailbox rule" to electronically submitted documents and payments to the IRS, so that if a document or payment is sent electronically to the IRS by the due date, the date it was sent will be considered the date of delivery or payment. The Secretary must issue regulations or guidance to implement this paragraph by December 31, 2025, and the changes apply to any document or payment sent after that date.

This resolution supports designating the week of March 23-29, 2025, as "National Cleaning Week" to recognize the importance of cleaning and disinfection for health and safety. It acknowledges the cleaning industry's essential role in maintaining healthy environments and promoting awareness of safe cleaning practices.

The "Rebuild America’s Health Care Schools Act of 2025" updates how Medicare reimburses hospitals for the costs of running nursing and allied health education programs. It broadens the definition of "reasonable costs" to include both direct and indirect expenses, regardless of whether they are incurred directly by the hospital or through related entities. The Act also requires the Secretary of Health and Human Services to issue rules implementing these changes and to refund hospitals for past cost reductions that would now be allowable. This aims to provide greater financial support for these crucial healthcare education programs.

The "Promoting Access to Diabetic Shoes Act" allows nurse practitioners and physician assistants to complete Medicare paperwork for covering therapeutic shoes for people with diabetes, increasing access to this benefit.

The CART Act of 2025 introduces tax regulations for "catastrophic risk transfer companies," which are specialized insurers focusing on high-impact, low-probability events. It defines specific criteria for these companies, including income sources and collateralization requirements, and outlines how they and their security holders will be taxed, including adjustments to taxable income and dividend treatment. The Act also addresses state taxation of reinsurance premiums to prevent double taxation, ensuring that only the company's state of origin can impose such taxes, capped at the federal rate for foreign insurers.

The "Freight RAILCAR Act of 2025" introduces a tax credit for modernizing freight railcars, encouraging investments in newer, more efficient railcars. Taxpayers can claim a credit equal to 10% of their freight railcar fleet modernization expenses, with a limit of 1,000 qualified freight railcars per year. The credit applies to railcars that increase capacity, improve fuel efficiency, or meet updated performance standards, and is available for three years after the Act's enactment. The Secretary of the Treasury is required to submit a report to Congress detailing the credit's usage and impact on railcar modernization and scrapping.

The Tax Administration Simplification Act aims to modernize and simplify tax processes by applying the "mailbox rule" to electronically submitted documents and payments, allowing more flexibility in S corporation elections, and adjusting the due dates for quarterly estimated income tax payments.

The "Preserving Patient Access to Accountable Care Act" extends incentive payments for healthcare providers participating in eligible alternative payment models through 2027, with a payment rate of 3.53 percent. It also updates references to future years in the Social Security Act to align with the extension of these incentive payments.

Recognizes and supports Catholic schools in the United States for their academic excellence, diverse communities, and values-based education. Designates January 26, 2025, to February 1, 2025, as National Catholic Schools Week, celebrating the commitment of Catholic schools, students, parents, and teachers to academic excellence and community service.

This bill recognizes the significant historical and ongoing contributions of tax-exempt fraternal benefit societies to communities across the United States through charitable activities, volunteer work, and financial support for members. It expresses the sense of Congress that these societies are a valuable support system that addresses unmet needs and generates substantial returns to the U.S. through their tax-exempt status. The bill also advocates for the continued promotion of fraternal benefit societies.

The LICENSE Act of 2025 modifies commercial driver's license (CDL) regulations, directing the Secretary of Transportation to update title 49, Code of Federal Regulations, within 90 days. These revisions include requirements for CDL knowledge test examiners and allow states to administer driving skills tests to any CDL applicant, regardless of their residence or training location.