Legislative Activity

The "No Tax on Tips Act" proposes a federal tax deduction of up to $25,000 per year for cash tips received by workers in traditionally tipped occupations. Additionally, the bill expands the existing tax credit for employer-paid Social Security taxes on tips to include beauty service establishments. These changes are designed to provide tax relief for service workers and support businesses where tipping is customary.

The United States-Taiwan Expedited Double-Tax Relief Act aims to reduce double taxation and encourage economic activity between the U.S. and Taiwan by lowering tax rates on certain income for Taiwanese residents and businesses in the U.S., contingent upon Taiwan offering reciprocal benefits to U.S. individuals and companies. Additionally, the United States-Taiwan Tax Agreement Authorization Act outlines the process for establishing a tax agreement with Taiwan, ensuring congressional oversight and adherence to existing U.S. tax laws, to further reduce double taxation.

The FAIR PREP Act of 2025 prohibits the IRS from developing or operating its own electronic tax preparation and filing services. The bill restricts the Treasury Secretary from preparing tax returns or refund claims, while explicitly protecting existing programs like IRS Free File and volunteer tax assistance services. Additionally, it prevents the use of federal funds for the development of new government-run tax preparation systems without explicit congressional authorization.

The Honor Inauguration Day Act mandates that the United States flag be flown at full staff on every presidential Inauguration Day. This legislation ensures that the flag remains at its highest peak to celebrate the democratic process and the expression of the people's will, regardless of any conflicting display regulations.

The Disaster Reforestation Act amends the Internal Revenue Code to provide tax relief for timber owners whose uncut timber is destroyed by natural disasters, pests, or disease. It allows owners to deduct the appraised value of lost timber—including pre-merchantable stands—provided they commit to reforesting the land within five years. This measure supports active timber businesses by ensuring tax deductions more accurately reflect the economic loss caused by casualty events.

The Protecting Life and Taxpayers Act of 2025 prohibits federal funding for any entity that performs abortions or provides financial support to organizations that do. Exceptions are granted for cases involving rape, incest, or medical emergencies where the mother's life is at risk.

The Natural Gas Tax Repeal Act seeks to eliminate the methane emissions charge established under Section 136 of the Clean Air Act. Additionally, the bill rescinds all unobligated funds previously appropriated for the implementation of this provision.

This bill officially designates the Department of Veterans Affairs community-based outpatient clinic in Lubbock, Texas, as the "General Bernie Mittemeyer VA Clinic." All future federal references to this facility will reflect this new name.

The REMAIN in Mexico Act of 2025 mandates that the Secretary of Homeland Security reinstate the Migrant Protection Protocols (MPP). This legislation requires that asylum seekers be returned to Mexico to await their U.S. immigration proceedings, effectively codifying the 2019 policy guidance into law.

This bill designates the United States Postal Service facility located at 107 North Hoyne Avenue in Fritch, Texas, as the "Chief Zeb Smith Post Office." All official references to this facility will henceforth bear this name in honor of Chief Zeb Smith.

The Defund Planned Parenthood Act of 2025 imposes a one-year moratorium on federal funding for Planned Parenthood Federation of America, its affiliates, and its clinics unless they certify that they will not perform abortions. The bill redirects these funds to community health centers to ensure continued access to women’s health services. It includes specific exceptions for cases of rape, incest, or life-threatening medical conditions.

This bill proposes a constitutional amendment to limit the number of terms a member of Congress can serve. Representatives would be limited to 3 terms and Senators to 2 terms, with specific rules for partial terms. Terms served before the amendment's ratification would not be counted. The amendment must be ratified by three-fourths of the states within seven years to be valid.

The TCJA Permanency Act makes the individual tax reforms of the Tax Cuts and Jobs Act permanent, including lowered income tax rates, an increased standard deduction, and an expanded Child Tax Credit. The legislation also solidifies higher exemptions for the Alternative Minimum Tax to protect more households from the parallel tax system. By locking in these provisions, the bill aims to simplify tax filing while providing long-term stability for families, small business owners, and individual taxpayers.

The Family and Small Business Taxpayer Protection Act rescinds unobligated funding previously appropriated to the Internal Revenue Service. This legislation effectively cancels these unused funds and returns them to the U.S. Treasury.

The "Lowering Costs for Caregivers Act of 2025" expands the use of tax-advantaged health accounts, including HSAs, FSAs, HRAs and Archer MSAs, to cover medical expenses of parents. This allows individuals to use these funds for their parents' or their spouse's parents' medical care. These changes aim to provide financial relief to caregivers by allowing pre-tax dollars to be used for elder care. The provisions apply to expenses and contributions made after December 31, 2024.