Legislative Activity

The IRA Charitable Rollover Facilitation and Enhancement Act of 2025 removes the current restriction preventing individuals from making direct charitable rollovers from their Individual Retirement Accounts (IRAs) to Donor Advised Funds (DAFs). This change immediately allows IRA owners to transfer retirement assets directly to DAFs for charitable purposes. The bill simplifies and enhances charitable giving options for IRA holders.

The Neighborhood Homes Investment Act establishes a new federal tax credit designed to close the financing gap hindering the construction and rehabilitation of affordable starter homes in distressed communities. This credit incentivizes developers to build or substantially renovate housing in specific low-income census tracts and sell it affordably to qualified moderate-income homeowners. State agencies will manage the allocation of these credits, ensuring projects meet affordability standards and promoting revitalization in struggling neighborhoods.

The Repair Expenditures Support Infrastructure, Labor Investment, Energy Needs, and Creates Equity Act of 2025, or the RESILIENCE Act of 2025, modifies tax rules for public utility companies. This legislation allows utility companies to reduce their adjusted financial statement income by deductions taken for repairing and maintaining their property. The goal is to align these specific repair deductions with existing depreciation rules for tax purposes, effective for tax years beginning after 2024.

The DRIVE Act prohibits the Federal Motor Carrier Safety Administration from mandating speed limiting devices on heavy commercial vehicles engaged in interstate commerce. This legislation removes any federal requirement for trucks over 26,000 pounds to have their top speed electronically capped. In essence, the bill deregulates restrictions concerning speed control technology for large, cross-state eighteen-wheelers.

The Combating Organized Retail Crime Act aims to combat sophisticated, cross-border criminal organizations driving massive increases in retail and supply chain theft. This bill updates federal laws regarding stolen goods and money laundering to strengthen enforcement tools against these groups. Furthermore, it establishes a new federal Coordination Center within Homeland Security to share intelligence and coordinate efforts between federal, state, and private sector partners. The legislation recognizes that these theft rings often fund other serious criminal activities, threatening national security and the economy.

The NO FAKES Act of 2025 establishes a new federal property right protecting an individual's voice and visual likeness from unauthorized creation and distribution as a "Digital Replica" via AI or other means. This right belongs to the individual while alive and transfers to their heirs for a limited time after death, allowing them to control and license their digital identity. The Act outlines specific liability rules for unauthorized use, provides safe harbors for online services that comply with takedown notices, and sets penalties for false claims.

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 End Driving While Intoxicated Act of 2025 aims to combat rising drunk driving fatalities by establishing a national standard for ignition interlock devices (IIDs). This bill mandates that states require DWI offenders to use IIDs for a minimum of 180 days or face penalties involving the withholding of federal highway funds. The legislation seeks to leverage the proven effectiveness of IIDs in reducing repeat offenses across the country.

The Enhanced Iran Sanctions Act of 2025 aims to prevent Iran from obtaining nuclear weapons and countering its support for terrorism by imposing sanctions on those involved in Iran's energy sector and those who provide financial support for its destabilizing activities. It mandates sanctions on foreign entities involved in processing, exporting, or selling Iranian oil, gas, and petrochemicals, while also establishing an interagency working group to coordinate and enforce these sanctions. The Act also amends existing legislation to require the identification of individuals involved in sanctionable activities or sanctions evasion related to Iranian oil and gas sales.

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 Maximum Pressure Act dramatically tightens and expands U.S. sanctions against Iran across its military, missile, and economic sectors, codifying existing restrictions and severely limiting the President's authority to grant sanctions relief. It mandates immediate sanctions on top Iranian officials and increases penalties for international parties aiding Iran's weapons programs. Furthermore, the bill enhances oversight by requiring numerous detailed reports to Congress regarding Iran's terrorism financing, nuclear timeline, and economic influence, while also redirecting certain frozen Iranian funds to victims of state-sponsored terrorism.

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 Targeting TANF to Families in Need Act requires states to restrict the use of specific federal Temporary Assistance for Needy Families (TANF) funds. These funds can only be used to assist families whose income is less than twice the federal poverty guidelines. This new targeting requirement will take effect starting October 1, 2026.

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 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 DETERRENCE Act significantly increases federal penalties for serious crimes like kidnapping, murder-for-hire, stalking, and assaults against federal officials. These enhanced sentences are specifically triggered when the criminal activity is knowingly directed by or coordinated with a foreign government or its agents. The bill aims to deter foreign interference in domestic criminal acts by imposing much harsher punishments on those involved.

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 Act officially authorizes the adjustment of the boundaries for Big Bend National Park. The Secretary of the Interior is permitted to acquire approximately 6,100 acres of land or rights through donation or exchange to expand the park. Crucially, this expansion explicitly prohibits the use of eminent domain to secure the additional property.

The Restore Protections for Dialysis Patients Act aims to prevent private health insurance plans from discriminating against patients with End-Stage Renal Disease (ESRD). This legislation clarifies that plans cannot offer worse benefits or unfairly limit coverage for dialysis treatments compared to other medical services. Furthermore, it stops these plans from shifting the primary financial responsibility for ESRD care onto Medicare. The bill maintains existing rules ensuring fair treatment while preserving a health plan's ability to select its network of dialysis providers.

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.