Legislative Activity

The Medicare Audiology Access Improvement Act of 2025 expands Medicare coverage for audiology services, beginning in 2027. This legislation allows qualified audiologists to provide diagnostic and treatment services without physician referral or supervision, as permitted by state law. The bill also specifies payment rates and includes audiologists in coverage for Rural Health Clinics and Federally Qualified Health Centers.

The Save Our Sequoias Act establishes a comprehensive, multi-agency strategy to protect giant sequoias from threats like catastrophic wildfire, drought, and pests. It mandates a scientific assessment of grove health, creates emergency response authorities to expedite hazardous fuel reduction, and sets up dedicated funding and grant programs. The legislation emphasizes collaboration with California and Native American Tribes to ensure long-term reforestation and resilience for these iconic trees.

The Affordable Housing Credit Improvement Act of 2025 updates federal housing tax credit allocations to reflect current economic realities and boosts minimum state allotments. It reforms tenant eligibility rules to stabilize tenancy and enhance protections for vulnerable residents, including victims of abuse. The bill also provides disaster relief for property owners, increases incentives for housing the extremely low-income, and directs greater resources toward Native American and rural housing needs. Finally, it streamlines administrative processes and signals a future focus on data transparency and discouraging restrictive local zoning.

The Moab UMTRA Project Transition Act of 2025 directs the Secretary of Energy to transfer ownership of the completed Uranium Mill Tailings Remedial Action (UMTRA) site in Moab, Utah, to Grand County, Utah, upon substantial cleanup completion. This transfer must respect necessary safety restrictions and ensure the U.S. government retains essential water rights for ongoing remediation activities. Furthermore, the agreement prohibits Grand County from selling or transferring the land to private entities in the future.

The Secure Family Futures Act of 2025 modifies tax treatment for certain debt holdings of applicable insurance companies, excluding specific debt instruments from being treated as capital assets for tax purposes. Additionally, this Act extends the capital loss carryover period to 10 years for specified losses incurred by these insurance companies. These changes apply only to transactions occurring after December 31, 2025.

The Freedom of Association in Higher Education Act of 2025 aims to protect students' rights to join single-sex social organizations at colleges receiving federal funding. This bill prevents institutions from taking adverse action against students or groups solely because of sex-based membership policies. It ensures these organizations are treated fairly compared to other campus groups regarding participation and privileges. Ultimately, the Act safeguards a student's freedom to choose their associations, including single-sex clubs.

The Sanctioning Russia Act of 2025 imposes sweeping economic penalties on the Russian Federation in response to its aggression against Ukraine. This legislation mandates severe, immediate sanctions against key Russian officials, financial institutions, and energy sector entities, including asset freezes and trade prohibitions. Furthermore, the Act dramatically increases import duties on Russian goods and requires the President to review and reimpose these measures until Russia negotiates a lasting peace with Ukraine.

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 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 Mining Schools Act of 2025 establishes a competitive grant program, administered by the Secretary of Energy, to strengthen domestic mining education at specialized institutions. These grants aim to train the next generation of professionals needed for the nation's energy and mineral supply by focusing on modern extraction, critical minerals, and environmental responsibility. The Act also creates the Mining Professional Development Advisory Board to guide the grant selection process and repeals the older Mining and Mineral Resources Research Institute Act of 1984.

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.

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.

This bill amends the Internal Revenue Code to restore and modify the asset test for Real Estate Investment Trust (REIT) taxable REIT subsidiaries (TRSs). Specifically, it increases the allowable percentage for certain assets held by a TRS from 20 percent to 25 percent. This change will take effect for tax years beginning after December 31, 2025.

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.

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.

This bill extends combat zone tax benefits to members of the Armed Forces serving in Kenya, Mali, Burkina Faso, and Chad. It treats these locations as "qualified hazardous duty areas" for tax purposes, applying the same favorable rules used for official combat zones. This change impacts filing deadlines, income exclusions, and tax liability for service members in these specific regions.

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 bill, the Generating Retirement Ownership through Long-Term Holding Act, allows individual investors to defer paying taxes on capital gain dividends from mutual funds if those dividends are automatically reinvested into more fund shares. Taxes on these deferred gains are only due when the investor sells the shares or upon death. This provision aims to encourage long-term investment in mutual funds by providing immediate tax relief on reinvested earnings.

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.

The American Innovation and R&D Competitiveness Act of 2025 revises how businesses treat research and experimental (R&E) expenditures for tax purposes. Taxpayers can now choose between immediately deducting R&E costs or amortizing them over a period of at least 60 months. This legislation also makes technical adjustments to ensure consistency between immediate deductions and claiming the research tax credit.