Legislative Activity

The "Save Our Shrimpers Act" aims to protect the U.S. shrimping industry by preventing federal funds from supporting foreign shrimp farming through international financial institutions. It prohibits the Secretary of the Treasury from providing funds to international financial institutions that use the funds for shrimp farming, processing, or export activities in foreign countries. Additionally, the Act mandates an annual report from the Comptroller General to Congress on the compliance of U.S. Executive Directors at international financial institutions regarding opposition to financial assistance for surplus commodities and minerals.

This bill amends the Internal Revenue Code to classify health care sharing ministry memberships as medical expenses, allowing them to be tax deductible. It clarifies that these ministries are not considered health plans or insurance under the tax code. These changes will apply for taxable years beginning after December 31, 2025.

The New Mexico Rural Veteran Health Care Access Act requires the Department of Veteran Affairs to redraw the boundaries of the Veterans Integrated Service Networks to include Otero and Eddy Counties in New Mexico, in Veterans Integrated Service Network 17. This change must be implemented no later than 180 days after the enactment of this Act.

The American Innovation and R&D Competitiveness Act of 2025 modifies the tax treatment of research and experimental expenditures, allowing taxpayers to deduct these expenses in the year they are incurred rather than capitalizing them. This change applies to expenses related to the taxpayer's business and is effective for taxable years beginning after December 31, 2021. The act also includes provisions for electing to treat these expenditures as deferred expenses and updates related sections of the tax code.

The "Protecting American Students Act" amends the Internal Revenue Code to change how certain students are counted when determining if private colleges and universities are subject to an excise tax on net investment income. It stipulates that only students meeting specific eligibility requirements under the Higher Education Act of 1965 are to be included in this calculation. The Act also mandates that these institutions report the number of students used before and after adjustments when calculating the tax. These provisions are set to take effect for taxable years beginning after December 31, 2025.

The "Saving Gig Economy Taxpayers Act" restores the previous, higher reporting threshold for third-party payment processors, requiring them to report users' income to the IRS only if it exceeds $20,000 and involves more than 200 transactions. This change is retroactive to the American Rescue Plan Act and also introduces a de minimis rule for backup withholding, applicable from 2025, to reduce unnecessary tax reporting for gig workers and small online sellers.

The Disaster Mitigation and Tax Parity Act of 2025 allows individuals to exclude from their gross income any payments or benefits they receive from state-based catastrophe loss mitigation programs designed to help homeowners protect their properties from disasters such as windstorms, earthquakes, or wildfires. These payments will not affect the property's basis, and the exclusion is applicable retroactively for taxable years starting after December 31, 2020, allowing individuals to claim the exclusion retroactively.

The "Stop Chinese Fentanyl Act of 2025" aims to combat the flow of illicit fentanyl by imposing sanctions on Chinese entities and officials involved in the production and trafficking of synthetic opioids and their precursors. It broadens the definition of "foreign opioid trafficker" to include those who enable opioid trafficking through inaction and extends the period for reporting identified traffickers to Congress. The Act also requires the President to annually evaluate and report on the effectiveness of using presidential authority to address international drug trafficking, including considerations of costs, benefits, and stakeholder input. Additionally, it amends the International Emergency Economic Powers Act and the Trading with the Enemy Act to enhance oversight and accountability in addressing national emergencies related to international drug trafficking.

The Veterans Readiness and Employment Transparency Act of 2025 aims to improve outreach by the Department of Veterans Affairs (VA) for training and rehabilitation programs for veterans with service-connected disabilities by establishing a dedicated phone number and contact information on regional office websites. It also mandates monthly Q&A sessions between VA employees and school certifying officials, as well as in-person briefings at educational institutions. The Act requires the Secretary to submit an annual report on vocational rehabilitation program extensions and approve or reject extension requests within 30 days.

This bill nullifies the Internal Revenue Service's rule concerning supervisory approval processes for penalties. By disapproving the rule as published in the Federal Register, the bill prevents the implementation of the IRS's updated penalty approval procedures.

The Guarding Readiness Resources Act allows the National Guard Bureau to accept funds from states and territories as reimbursement for the use of military property. These funds will be used by the Department of Defense for the repair, maintenance, and replacement of assets used by National Guard units on state active duty.

This bill expresses support for the Iranian people's desire for a democratic, secular, and nonnuclear republic, while condemning the Iranian regime's human rights abuses, support for terrorism, and attempts to develop nuclear weapons. It affirms the right of the Iranian people to self-determination and supports continued sanctions against the current regime. The bill also calls for the protection of Iranian political refugees in Albania.

The Conrad State 30 and Physician Access Reauthorization Act extends the Conrad State 30 program, which allows foreign physicians to work in underserved areas of the U.S. in exchange for a waiver of certain visa requirements. It modifies requirements for foreign physicians seeking waivers, including employment protections, state waiver limits, and contract requirements. The bill also increases the number of waivers available to states and modifies immigration procedures for physicians, including allowing "dual intent" for medical graduates and clarifying national interest waivers. Finally, it requires an annual report on the Conrad State 30 J1 Visa Waiver Program.

The "Protect and Serve Act of 2025" creates federal offenses for intentionally causing serious injury or death to law enforcement officers because of their status as officers. It sets penalties including imprisonment and fines, with increased penalties if death results or if kidnapping or attempted killing is involved. Federal prosecution requires certification from the Attorney General, based on a request from the state or if it is in the public interest to ensure substantial justice. The act defines "law enforcement officer" and "State" for the purposes of the new offenses.

The Veterans Education and Technical Skills Opportunity Act of 2025, or VETS Opportunity Act of 2025, refines the requirements for independent study programs under the Department of Veterans Affairs educational assistance programs. It clarifies necessary regular interaction between students and instructors, and hones the definition of eligible higher education institutions. These changes will apply to academic terms starting on or after August 1, 2025.

The PLASMA Act, or the Preserving Life-saving Access to Specialty Medicines in America Act, introduces a phased-in approach for manufacturer discounts on plasma-derived products under Medicare Part D, starting in 2026. The discounted price will be a percentage of the negotiated price, with the percentage varying based on whether the beneficiary has met their annual out-of-pocket threshold. Certain beneficiaries and small manufacturers are exempt from these discount requirements.

The "Sporting Goods Excise Tax Modernization Act" modifies excise tax regulations by treating marketplace providers as the importer and seller for excise tax purposes on taxable sporting goods sold through their platform if the goods are shipped from outside the U.S. This applies when the marketplace provider lists the product, collects payments, and the manufacturer is not the marketplace provider. The regulations will be applied to sales in calendar quarters starting 60 days after the enactment of this Act.

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 their expenses. This restriction applies regardless of whether the business is violating federal or state law. The change will be effective for expenses paid after the bill is enacted.

The ENABLE Act permanently extends provisions that allow for increased contributions to ABLE accounts, which are savings accounts for individuals with disabilities. It also allows penalty-free rollovers from 529 education savings accounts to ABLE accounts, providing greater flexibility in financial planning for families and individuals with disabilities. Additionally, the act includes contributions made to an ABLE account when calculating retirement savings contributions.

The "One Flag for All Act" generally prohibits the display of flags other than the U.S. flag on the exterior or in public areas of covered federal buildings. There are explicit exceptions for flags such as POW/MIA flags, state flags displayed at a Member of Congress's office, flags representing the Armed Forces, flags of historical significance, and flags representing local jurisdictions where the building is located. The bill defines "covered public buildings" broadly, including federal buildings, Senate and House buildings, military installations, and U.S. embassies and consulates.