Legislative Activity

The "IRA Charitable Rollover Facilitation and Enhancement Act of 2025" amends the Internal Revenue Code to permit individuals age 70½ and over to make charitable rollovers from their IRAs to donor-advised funds. This change removes the previous restriction, allowing for greater flexibility in charitable giving through IRAs.

The Rural Veterinary Workforce Act amends the Internal Revenue Code to include loan repayments or loan forgiveness programs aimed at increasing access to veterinary services, specifically those under the National Agricultural Research, Extension, and Teaching Policy Act of 1977. This change applies to taxable years beginning after December 31, 2025.

The "Targeting TANF to Families in Need Act" amends existing law to restrict Temporary Assistance for Needy Families (TANF) funds to only support families with incomes less than twice the poverty level. This change ensures that TANF grants are focused on the neediest families. The new restrictions will take effect beginning October 1, 2026.

The "Maintaining and Enhancing Hydroelectricity and River Restoration Act" introduces a tax credit for investments in existing hydroelectric dams. This credit covers 30% of costs associated with improvements to fish passage, water quality, sediment transport, dam safety, public access, and the removal of obsolete river obstructions. It also supports remote dams that exclusively serve off-grid communities, aiming to boost clean energy production, grid reliability, and river health. Taxpayers can elect to receive direct payments for the credit or transfer the credit to other entities.

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 North Platte Canteen Congressional Gold Medal Act recognizes and honors the volunteers and donors of the North Platte Canteen in Nebraska during World War II with a Congressional Gold Medal. This medal will be presented by the Speaker of the House and the President pro tempore of the Senate, and then displayed at the Lincoln County Historical Museum. The Act also authorizes the creation and sale of bronze duplicates of the gold medal to cover production costs, with proceeds deposited into the Mint's Public Enterprise Fund.

The "Nationwide Consumer and Fuel Retailer Choice Act of 2025" amends the Clean Air Act to modify fuel and fuel additive waiver processes, primarily affecting ethanol blends. It adjusts Reid Vapor Pressure (RVP) limitations for gasoline blends containing 10-15% ethanol and allows small refineries to regain certain credits under specific conditions. These changes aim to provide greater fuel choices for consumers and retailers nationwide.

The AIMM Act permanently extends a tax provision related to how businesses calculate their interest expense deductions. This extension allows businesses to include depreciation, amortization, and depletion when determining the limitation on business interest expenses. This change applies to taxable years beginning after December 31, 2021. Formally, the bill is called the American Investment in Manufacturing and Main Street Act.

The "Medicare IVIG Access Enhancement Act of 2025" expands Medicare coverage to include in-home administration of intravenous immune globulin (IVIG) for beneficiaries with chronic inflammatory demyelinating polyneuropathy or multifocal motor neuropathy. Payment amounts may vary depending on the condition being treated with IVIG.

The "Educational Choice for Children Act of 2025" establishes federal tax credits for individuals and corporations who contribute to scholarship granting organizations that provide scholarships for eligible students to attend elementary and secondary schools. It sets a volume cap on the total amount of credits that can be claimed and prioritizes allocation on a first-come, first-served basis. The act also exempts these scholarships from gross income and protects the autonomy of scholarship organizations and non-public schools from government control.

The "Educational Choice for Children Act of 2025" establishes a federal tax credit for individual contributions to scholarship granting organizations that provide scholarships to eligible students for qualified education expenses. It also exempts these scholarship amounts from gross income and protects scholarship organizations and non-public schools from governmental control, ensuring parental choice in education. The tax credit is limited to the greater of 10% of adjusted gross income or $5,000, subject to a national volume cap, and is reduced by any state tax credits received for the same contributions.

The "Critical Access Hospital Relief Act of 2025" eliminates the Medicare requirement for a physician to certify the need for inpatient critical access hospital services within 96 hours of admission, effective January 1, 2026. This aims to reduce administrative burdens and improve access to care in rural areas.

The FAIR PREP Act of 2025 prohibits the Treasury Secretary from preparing tax returns or refund claims, including through IRS-run electronic services, with exceptions for qualified programs like the IRS Free File Program. It defines "prepare" and "electronic tax preparation service" to clarify the scope of the prohibition, which applies to returns filed more than 30 days after enactment. The Act also restricts the Treasury Secretary from spending funds on developing or operating electronic tax preparation services without explicit authorization from a new law.

The "Family and Small Business Taxpayer Protection Act" rescinds any unspent funds that were previously allocated to the IRS. These funds were intended for specific activities outlined in section 10301 of Public Law 117-169. The rescission is effective from the date of the enactment of this act.