Legislative Activity

The Permanent Tax Cuts for American Families Act of 2025 permanently increases the standard deduction for head of household and single filers. This legislation also establishes a new formula for annual inflation adjustments to ensure these deduction amounts remain current. These changes take effect for taxable years beginning after the date of enactment.

The Chiropractic Medicare Coverage Modernization Act of 2025 expands Medicare coverage to include all services legally authorized under a chiropractor’s state license, moving beyond the current restriction limited to manual spinal manipulation. This legislation aligns Medicare benefits with private insurance and other federal health programs to better reflect modern chiropractic practice. To provide these expanded services, chiropractors will be required to complete a one-time training program verified by the Secretary of Health and Human Services.

The Offshore Lands Authorities Act of 2025 nullifies several previous Presidential withdrawals of offshore lands, effectively reopening those areas to potential mineral leasing. The bill also establishes strict new limitations on the President’s authority to withdraw unleased offshore lands, including size and duration caps, mandatory resource assessments, and a streamlined congressional disapproval process.

The United States-Taiwan Expedited Double-Tax Relief Act aims to reduce double taxation and encourage economic activity between the U.S. and Taiwan by lowering tax rates on certain income for Taiwanese residents and businesses in the U.S., contingent upon Taiwan offering reciprocal benefits to U.S. individuals and companies. Additionally, the United States-Taiwan Tax Agreement Authorization Act outlines the process for establishing a tax agreement with Taiwan, ensuring congressional oversight and adherence to existing U.S. tax laws, to further reduce double taxation.

The FAIR PREP Act of 2025 prohibits the IRS from developing or operating its own electronic tax preparation and filing services. The bill restricts the Treasury Secretary from preparing tax returns or refund claims, while explicitly protecting existing programs like IRS Free File and volunteer tax assistance services. Additionally, it prevents the use of federal funds for the development of new government-run tax preparation systems without explicit congressional authorization.

The "Protection of Women and Girls in Sports Act of 2025" amends Title IX to prohibit schools receiving federal funds from allowing males to participate in female athletic programs. Sex is defined as based on reproductive biology and genetics at birth. The bill allows males to train with female teams if it doesn't deprive females of opportunities. It also requires a study on the benefits lost to women when males participate in female sports.

The Small Business Growth Act supports business investment by doubling the maximum immediate tax deduction for qualifying equipment and property purchases from $1 million to $2 million. It also raises the phase-out threshold to $3.5 million and implements annual inflation adjustments starting in 2026 to ensure these benefits keep pace with the economy.

The Travel Trailer and Camper Tax Parity Act updates the Internal Revenue Code to allow recreational trailer and camper dealers to fully deduct interest on floor plan financing. By aligning these vehicles with the tax treatment of cars and trucks, the bill reduces the financial burden on dealers carrying this inventory. This change is set to take effect for taxable years beginning after December 31, 2024.

The COAL Act of 2025 mandates the expedited processing and approval of pending federal coal lease applications and necessary mining permits. Additionally, the bill formally nullifies the 2016 moratorium on new coal leasing on federal lands, ensuring the program remains open for future development.

The FIND Act prohibits federal agencies from contracting with entities that discriminate against the firearm and ammunition industry. It requires federal contractors to certify they do not discriminate against firearm entities and prohibits them from awarding subcontracts to entities that do not provide a similar certification. Violations of these clauses will result in contract termination. The act defines "discriminate" as making judgments or refusing/limiting services based on biased criteria, rather than case-by-case evaluations, empirical data, financial risk, or legal non-compliance.

The Regulations from the Executive in Need of Scrutiny (REINS) Act of 2025 aims to increase federal regulatory accountability by requiring Congress to approve any "major" rule before it can take effect. Under this legislation, rules with a significant economic impact require a joint resolution of approval from both chambers of Congress to become law. By shifting this authority back to the legislative branch, the Act seeks to ensure greater transparency and oversight of the federal rulemaking process.

The Family and Small Business Taxpayer Protection Act rescinds unobligated funding previously appropriated to the Internal Revenue Service. This legislation effectively cancels these unused funds and returns them to the U.S. Treasury.

The TCJA Permanency Act makes the individual tax reforms of the Tax Cuts and Jobs Act permanent, including lowered income tax rates, an increased standard deduction, and an expanded Child Tax Credit. The legislation also solidifies higher exemptions for the Alternative Minimum Tax to protect more households from the parallel tax system. By locking in these provisions, the bill aims to simplify tax filing while providing long-term stability for families, small business owners, and individual taxpayers.