Legislative Activity

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 Credit for Caring Act of 2025 establishes a new, non-refundable federal income tax credit for working family caregivers who incur significant expenses caring for a relative with long-term care needs. Eligible caregivers can claim a credit equal to 30% of qualified expenses exceeding \$2,000, up to a maximum annual credit of \$5,000. The bill specifies detailed requirements for the care recipient's needs, the types of allowable expenses, and includes income phase-out limits for claiming the benefit.

The Metastatic Breast Cancer Access to Care Act aims to improve support for individuals diagnosed with metastatic breast cancer. This bill eliminates the standard waiting period for receiving Social Security disability insurance benefits and waives the 24-month waiting period for Medicare coverage. These changes ensure immediate access to crucial financial and healthcare support upon diagnosis.

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.

The "Tanning Tax Repeal Act of 2025" eliminates the federal excise tax on indoor tanning services. This bill removes Chapter 49 from the Internal Revenue Code, effectively repealing the tax. The repeal is applicable for services provided after the bill's enactment.

The FARMLAND Act of 2025 aims to protect U.S. agriculture and national security by modernizing and enforcing laws against malign foreign investments in U.S. agricultural land and businesses, particularly from countries of concern. It increases penalties for non-compliance with reporting requirements, mandates detailed reports on foreign land ownership and potential threats, and enhances the Committee on Foreign Investment in the United States (CFIUS) authority to review real estate transactions involving foreign entities. The act also directs the creation of a comprehensive database of foreign-owned agricultural land and prohibits foreign individuals/entities from participating in Farm Service Agency programs. Finally, the act authorizes appropriations for secure workspace construction, database development, and other activities related to enforcing the act.

The Saving Gig Economy Taxpayers Act seeks to reinstate the previous, higher reporting thresholds for third-party payment processors issuing Form 1099-K. This means payment networks will only be required to report earnings to the IRS if a user exceeds both a \$20,000 total payment amount and 200 separate transactions in a calendar year. Furthermore, the bill applies this "de minimis" standard to backup withholding rules for these network payments starting in 2025.

The TAP Promotion Act mandates a standardized, one-hour presentation on available VA benefits during mandatory preseparation counseling for service members. This presentation must be developed and approved by the Secretary of Veterans Affairs in consultation with recognized Veterans Service Organizations (VSOs). The goal is to ensure separating service members are fully informed of their entitlements and how VSOs can assist with filing claims.

This resolution expresses the House of Representatives' deepest condolences to the families and loved ones of the 67 individuals who lost their lives in the January 29, 2025, collision of American Eagle Flight 5342 and a U.S. Army flight. It honors the victims, many of whom had strong ties to Wichita, Kansas, and commends the heroic efforts of the first responders and emergency personnel who managed the recovery.

This resolution invokes the Congressional Review Act to formally disapprove and nullify a recent Environmental Protection Agency rule regarding air plan approvals in Ohio. By passing this measure, Congress ensures the specified EPA technical amendment will have no further force or effect.

The "Federal Firearms Licensee Protection Act of 2025" increases penalties for stealing firearms from licensed dealers. It sets stricter punishments, including up to 20 years in prison, for violating laws related to firearm theft. The act also mandates minimum prison sentences of 3 years for burglaries and 5 years for robberies targeting licensed firearm businesses.

The American Innovation Act of 2025 modifies the tax code to simplify and expand deductions for start-up and organizational expenditures for new businesses, allowing businesses to deduct up to $20,000 in start-up costs in the first year. The Act also preserves start-up net operating losses and tax credits after an ownership change, with specific conditions to ensure the continuation of the business. These changes aim to support new businesses by providing more immediate tax relief and ensuring that their losses and credits are not entirely forfeited after an ownership change. The provisions of this act generally apply to businesses starting after December 31, 2025.

The Truck Parking Safety Improvement Act establishes a grant program to expand commercial truck parking and improve safety. The program provides funds to states, local governments, and tribal entities for projects that increase parking availability, improve existing facilities, and use technology to manage parking. The Act also requires a biennial report to Congress on the availability of truck parking and the effectiveness of funded projects. It authorizes $151 million per fiscal year from 2025 through 2029 for these initiatives.

The "Grown in America Act of 2025" introduces a tax credit for businesses that use domestic agricultural commodities in their products for human consumption. This credit, capped at $100,000,000, aims to incentivize the use of U.S.-produced agricultural inputs by offering a tax benefit based on the percentage of domestic agricultural commodities used. The percentage of domestic inputs required to receive the full credit increases over time, with the Secretary of Agriculture maintaining a list of agricultural commodities that cannot be produced domestically. These provisions will be effective for taxable years starting after December 31, 2025.

The "UNITED Act" aims to enhance U.S. economic strength and strategic interests by directing the President to pursue trade negotiations with the United Kingdom and authorizing the President to enter into a comprehensive trade agreement. It sets specific parameters for tariff modifications and requires ongoing consultation with Congress throughout the negotiation and implementation processes. The Act also ensures adherence to existing trade priorities and accountability standards, while preventing unilateral changes to the agreement without Congressional approval.

This resolution urges the European Union to formally designate the Islamic Revolutionary Guard Corps (IRGC) as a terrorist organization in response to its history of human rights abuses, support for global terrorist proxies, and assassination plots. It calls on the U.S. government to prioritize this diplomatic objective to enhance international security and hold the IRGC accountable for its destabilizing actions.

The Law Enforcement Protection and Privacy Act of 2025 amends FOIA to protect sensitive firearms data, penalizes unauthorized disclosures of protected information by non-federal entities, and grants licensees the right to sue for damages resulting from such disclosures. It establishes financial penalties for improper disclosures and allows harmed parties to seek compensation in court. The act defines key terms and ensures that other legal remedies remain available.

The Supporting Innovation in Agriculture Act of 2025 introduces a tax credit for investments in innovative agricultural technology, aiming to boost the production, storage, and processing of specialty crops through precision and controlled environment agriculture. This credit covers 30% of qualified investments in projects using technologies like precision agriculture and controlled environment agriculture, effective for construction starting after January 1, 2025, and includes options for direct payment or transfer of the credit.

This resolution condemns the Iranian regime for its ongoing human rights abuses, state-sponsored terrorism, and regional instability. It expresses strong support for the Iranian people's struggle for a democratic, secular, and non-nuclear republic. Furthermore, the bill advocates for international accountability for the regime's crimes and calls for the protection of Iranian political refugees.

The Haiti Economic Lift Program Extension Act of 2025 extends preferential trade treatment to Haiti under the Caribbean Basin Economic Recovery Act until September 30, 2035. It clarifies eligibility for apparel articles containing U.S. fabric and restores preferential treatment for certain articles that were previously eligible. The Act aims to promote economic development in Haiti through trade benefits.