Legislative Activity

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 bill expresses condolences for the 67 lives lost in the American Eagle Flight 5342 and PAT 25 crash near Ronald Reagan Washington National Airport on January 29, 2025. It recognizes the impact on Wichita, Kansas, and acknowledges the cooperation of officials in responding to the tragedy and assisting the families. The bill also commends the heroic actions of first responders and emergency services personnel.

This bill disapproves and invalidates the Environmental Protection Agency's rule that withdrew a technical amendment to Ohio's air quality plan.

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 "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 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 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 "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.

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.

The "Encouraging the EU to DESIGNATE Resolution" urges the European Union to designate the Islamic Revolutionary Guard Corps (IRGC) as a terrorist organization, citing its history of violence, human rights abuses, and support for terrorist groups. It highlights the IRGC's destabilizing actions globally, including supporting the Assad regime, assisting Russia in the Ukraine war, and plotting against U.S. officials. The resolution encourages the prioritization of this designation in discussions with the European Union.

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.

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 "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 American Victims of Terrorism Compensation Act amends the Justice for United States Victims of State Sponsored Terrorism Act to increase funding for victims of state-sponsored terrorism by redirecting forfeited assets and penalties into the United States Victims of State Sponsored Terrorism Fund. It mandates specific deposit timelines for forfeited funds, requires annual pro rata payments to eligible claimants beginning in 2026, and enhances transparency through detailed annual reports on fund activity. The Act also allows for the use of Department of Justice personnel to aid in the administration of the fund and ensures a supplemental payment to those already approved for fifth-round payments.

This bill amends the Social Security Act to equalize the negotiation period for drug price negotiations under the Drug Price Negotiation Program. It changes the negotiation period for small-molecule drugs from 7 years to 11 years, matching the period already in place for biologic drugs. This adjustment aims to create parity in negotiation timelines between different types of medications, effective as if included in the original legislation.

The "Permanent Telehealth from Home Act" aims to make telehealth access easier and more permanent for Medicare recipients. It eliminates the current expiration dates for telehealth services, ensuring that patients can continue to receive care at home. By removing geographic restrictions, the bill broadens access to telehealth services, allowing more individuals to benefit from remote healthcare options. These changes will remain in effect even after the end of the COVID-19 public health emergency.