Track Carol's sponsored bills, co-sponsored legislation, and voting record
This Act amends the Base Erosion and Anti-Abuse Tax (BEAT) rules to impose stricter regulations on U.S. companies connected to foreign entities subject to specific extraterritorial income taxes.
Ron Estes
Representative
KS
Ron Estes
Representative
KS
The Unfair Tax Prevention Act amends the Base Erosion and Anti-Abuse Tax (BEAT) rules to specifically target certain U.S. companies connected to foreign tax systems operating outside their direct jurisdiction. These "foreign-owned extraterritorial tax regime entities" will now be automatically subject to BEAT, with specific exceptions removed and a portion of their cost of goods sold automatically treated as a base erosion benefit. This legislation aims to close loopholes related to complex, indirect foreign ownership structures.
The SHORT Act redefines "firearm" to exclude certain collector's items, eliminates disparate federal treatment of short-barreled rifles and shotguns, preempts state and local registration/tax burdens on these items, and mandates the destruction of certain existing NFA records.
Andrew Clyde
Representative
GA
Andrew Clyde
Representative
GA
The SHORT Act aims to reform federal firearms regulations by redefining what constitutes a "firearm" for tax purposes, largely excluding antique or collector's items. It eliminates disparate federal treatment for short-barreled rifles and shotguns used lawfully and preempts state and local governments from imposing special taxes or registration requirements on these specific weapons. Furthermore, the bill mandates the destruction of certain existing federal registration and transfer records related to defined firearms.
This bill excludes certain veterinary student loan repayments and forgiveness amounts from taxable income to encourage veterinarians to practice in rural areas.
Adrian Smith
Representative
NE
Adrian Smith
Representative
NE
The Rural Veterinary Workforce Act aims to encourage more veterinarians to serve in underserved rural areas by making participation in certain loan repayment or forgiveness programs more financially appealing. This bill amends the tax code to exclude amounts received through qualifying state or federal veterinary student loan repayment programs from being counted as taxable income. This tax benefit applies to amounts received for taxable years beginning after December 31, 2025.
This bill mandates that Medicare provide equitable reimbursement for the transportation and setup of portable ultrasound equipment, mirroring current payments for portable X-ray services.
Beth Van Duyne
Representative
TX
Beth Van Duyne
Representative
TX
The Portable Ultrasound Reimbursement Equity Act of 2025 updates Medicare coverage to include diagnostic ultrasound tests. This legislation mandates that Medicare establish separate payments for the transportation and setup of portable ultrasound equipment, mirroring existing payments for portable X-ray services. These changes are set to take effect starting January 1, 2027.
This Act establishes a 20% federal tax credit for converting eligible commercial buildings into affordable housing units, subject to state allocation and specific income restrictions.
Mike Carey
Representative
OH
Mike Carey
Representative
OH
The Revitalizing Downtowns and Main Streets Act establishes a new 20% federal tax credit for converting eligible, older commercial buildings into affordable housing. This incentive aims to increase housing supply by requiring that at least 20% of the converted units remain rent-restricted for low-income residents for 30 years. State agencies will allocate these credits, which are subject to a national cap of $12 billion, based on approved plans prioritizing financially necessary projects.
The SCREENS for Cancer Act of 2025 reauthorizes and updates the National Breast and Cervical Cancer Early Detection Program to enhance cancer prevention, reduce disparities, and ensure equitable access to screening services through increased funding and new reporting requirements.
Joseph Morelle
Representative
NY
Joseph Morelle
Representative
NY
The **SCREENS for Cancer Act of 2025** seeks to reauthorize and update the National Breast and Cervical Cancer Early Detection Program (NBCCEDP). This legislation expands the program's focus to include cancer prevention and aims to reduce health disparities in screening access. The bill authorizes $235 million annually for fiscal years 2026 through 2030 and mandates a GAO study on program eligibility and service trends.
The PHIT Act of 2025 allows taxpayers to deduct up to \$1,000 annually for qualified expenses related to physical fitness, gym memberships, and exercise instruction to promote healthier lifestyles.
Mike Kelly
Representative
PA
Mike Kelly
Representative
PA
The Personal Health Investment Today Act of 2025 (PHIT Act) aims to improve public health by incentivizing healthier lifestyles, particularly to combat obesity. This bill allows taxpayers to treat certain qualified sports and fitness expenses, such as gym memberships and instruction fees, as deductible medical expenses. Deductions are capped annually at \$1,000 per individual or \$2,000 for joint filers.
This bill establishes national reciprocity for concealed carry permits, allowing individuals legally permitted to carry in their home state to carry a handgun in any other state that allows concealed carry.
Richard Hudson
Representative
NC
Richard Hudson
Representative
NC
The Constitutional Concealed Carry Reciprocity Act of 2025 establishes a national standard for carrying concealed handguns across state lines. This act allows individuals legally permitted to carry in their home state to carry concealed in any other state that allows its residents to carry concealed firearms. The law does not override private property restrictions or prohibitions on government property, but it provides protections and legal recourse for those traveling in compliance with the new federal standard.
The FAIR Act of 2025 mandates that Medicare-funded residency programs report data on the application and acceptance rates of osteopathic and allopathic medical school graduates to ensure equitable treatment, with non-compliance resulting in Medicare payment penalties.
Diana Harshbarger
Representative
TN
Diana Harshbarger
Representative
TN
The Fair Access In Residency (FAIR) Act of 2025 aims to ensure equitable treatment of osteopathic (D.O.) and allopathic (M.D.) medical school graduates in residency applications. It requires hospitals receiving Medicare funds to report detailed data on D.O. and M.D. applicants and acceptances for each residency program. Hospitals failing to submit this required data will face a 2% reduction in their Medicare payments. This collected data will also be made publicly available to promote transparency in the residency recruitment process.
This bill shifts federal childcare funding toward parental choice via certificates, prioritizes relative caregivers, and repeals the dependent care tax credit.
Riley Moore
Representative
WV
Riley Moore
Representative
WV
The Respect Parents’ Childcare Choices Act significantly reforms federal childcare funding by shifting subsidies toward direct parental vouchers, known as child care certificates, to increase parental choice. It also boosts support and payment rates for relative caregivers while removing burdensome regulations. Furthermore, the bill repeals the existing tax credit for dependent care expenses and establishes new pilot programs focused on preventing fraud and encouraging relative caregiving.
This Act establishes the authority to create trusted trade agreements to diversify and strengthen the U.S. medical supply chain against future crises.
Nicole Malliotakis
Representative
NY
Nicole Malliotakis
Representative
NY
The Medical Supply Chain Resiliency Act aims to secure the U.S. supply of critical medical goods by diversifying trade relationships and reducing reliance on high-risk sources. It authorizes the President to enter into special "trusted trade partner agreements" that lower trade barriers with reliable allies. These agreements focus on regulatory cooperation, intellectual property protection, and ensuring supply chain stability during public health emergencies. The bill also establishes strict reporting and oversight mechanisms for Congress before any such agreement can take effect.
This bill extends the Medicare ground ambulance payment pilot program through 2028 to ensure continued patient access to these essential medical services.
Claudia Tenney
Representative
NY
Claudia Tenney
Representative
NY
The Protecting Access to Ground Ambulance Medical Services Act of 2025 extends the current Medicare payment structure for ground ambulance services. This change ensures continuity in how these vital services are reimbursed under existing rules. Specifically, the temporary payment pilot program is extended through 2028, preventing an immediate change in payment policy.
This Act establishes a tax credit for distributors who carry programming from qualifying independent programmers and mandates a biennial FCC report on the landscape of independent programming distribution.
W. Steube
Representative
FL
W. Steube
Representative
FL
The Independent Programmers Tax Incentive Act establishes a new tax credit for distributors who carry programming from qualifying independent content creators. This legislation aims to encourage broader carriage of smaller programmers by offering financial incentives to distributors like cable and streaming services. Additionally, the bill mandates the FCC to submit biennial reports to Congress regarding the distribution landscape for these independent programmers.
This Act updates Medicare coverage and payment rules for home infusion therapy starting in 2026 to ensure continued patient access, clarify covered services, and adjust supplier reimbursement.
Vern Buchanan
Representative
FL
Vern Buchanan
Representative
FL
The Preserving Patient Access to Home Infusion Act updates Medicare coverage and payment rules for home infusion therapy starting in 2026 to ensure continued patient access. The bill explicitly adds pharmacy services to covered home infusion care and clarifies payment calculations for suppliers, including transitional rules based on infusion hours. Furthermore, it expands who can establish and review patient care plans to include nurse practitioners and physician assistants. Finally, the Act modifies definitions and payment rules for certain non-pump infusion drugs and stops separate Medicare payment for specific disposable supplies when infusion therapy is already being reimbursed.
This act establishes a mandatory, science-based testing and certification program for commercial honey packers to prevent economically motivated adulteration and sets an official standard of identity for honey.
W. Steube
Representative
FL
W. Steube
Representative
FL
The Honey Integrity Act establishes a clear standard of identity for honey based on existing quality benchmarks. It mandates that commercial honey packers implement rigorous, scientifically advanced testing protocols to detect fraud and adulteration. Furthermore, the bill requires the Secretary to report on enforcement actions against mislabeled honey and establishes a new program funded by packer fees to ensure honey sold in the U.S. is authentic.
This bill establishes a new federal tax credit to incentivize investments in maintaining and improving existing hydroelectric facilities and restoring rivers through approved environmental and safety upgrades.
Adrian Smith
Representative
NE
Adrian Smith
Representative
NE
The Maintaining and Enhancing Hydroelectricity and River Restoration Act establishes a new federal tax credit to incentivize investments in improving existing hydroelectric facilities. This credit covers 30% of the cost for property that enhances fish passage, water quality, dam safety, or facilitates the removal of obsolete river obstructions. Furthermore, the bill allows taxpayers to elect direct payment or transferability for this new credit.
This bill mandates a study and report on the effectiveness of home cardiorespiratory monitors for preventing sudden unexpected infant death (SUID) and provides recommendations for insurance coverage.
Rudy Yakym
Representative
IN
Rudy Yakym
Representative
IN
The Baby Observation Act mandates that the Secretary of Health and Human Services conduct a comprehensive study on the effectiveness of home cardiorespiratory monitors in preventing sudden unexpected infant death (SUID). The resulting report must detail the monitors' performance, suggest new infant care practices, and provide recommendations on criteria for insurance coverage. This aims to determine if these vital sign monitors warrant broader health insurance reimbursement.
The Major Richard Star Act ensures that military retirees with combat-related disabilities can concurrently receive their full military retirement pay and VA disability compensation without reduction.
Gus Bilirakis
Representative
FL
Gus Bilirakis
Representative
FL
The Major Richard Star Act ensures that military retirees with combat-related disabilities can receive both their military retirement pay and VA disability compensation concurrently without reduction. This law removes previous restrictions that caused military retirement pay to be offset by VA disability payments for these specific cases. The changes take effect on the first day of the month following the Act's enactment.
Extends the statute of limitations to 10 years for prosecuting fraud related to specific pandemic unemployment programs and rescinds $5,000,000 from unspent COVID-19 relief funds.
Jason Smith
Representative
MO
Jason Smith
Representative
MO
The "Pandemic Unemployment Fraud Enforcement Act" extends the statute of limitations to 10 years for prosecuting fraud related to specific pandemic unemployment programs. It applies to violations or conspiracies under Title 18 and Title 31 of the U.S. Code and rescinds $5,000,000 from previously allocated funds to offset the budget. The changes made by this law will begin on the date of enactment.
This act expands the Work Opportunity Tax Credit to include employers who hire qualified military spouses.
Donald Beyer
Representative
VA
Donald Beyer
Representative
VA
The Military Spouse Hiring Act amends the Internal Revenue Code to expand eligibility for the Work Opportunity Tax Credit (WOTC). This change allows employers to claim the tax credit for hiring qualified military spouses. A qualified military spouse is defined as someone certified as being married to a member of the U.S. Armed Forces.