Legislative Activity

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 Motorsports Fairness and Permanency Act of 2025 makes permanent a significant tax benefit for motorsports entertainment complexes. This legislation ensures these large venues can continue to use an accelerated 7-year recovery period for depreciating their building costs. By removing the previous expiration date, the Act provides long-term financial certainty for the industry.

The WOLF Act of 2025 aims to increase financial support for livestock producers affected by Mexican gray wolf depredation. This legislation mandates that farmers receive 100% of the market value for livestock killed by these wolves. Additionally, it establishes a new emergency relief program to help producers mitigate ongoing negative impacts, such as increased management costs and reduced birth rates.

The "Pandemic Unemployment Fraud Enforcement Act" extends the statute of limitations to 10 years for prosecuting fraud related to specific pandemic unemployment programs. It applies to violations or conspiracies under Title 18 and Title 31 of the U.S. Code and rescinds $5,000,000 from previously allocated funds to offset the budget. The changes made by this law will begin on the date of enactment.

The Northeastern Arizona Indian Water Rights Settlement Act of 2025 officially ratifies a major agreement to settle long-standing water rights claims for the Navajo Nation, Hopi Tribe, and San Juan Southern Paiute Tribe. The bill authorizes significant funding for tribal water projects, establishes dedicated trust funds for future development, and mandates the construction of the *iin b paa tuwaqatsi* pipeline to deliver Colorado River water. Finally, it confirms specific water allocations, details leasing options, and establishes limited waivers of sovereign immunity to ensure the settlement is enforceable.

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 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 SAFE Act of 2025 amends existing legislation to explicitly prohibit the slaughter of horses for human consumption, reinforcing protections for these animals. This bill seeks to prevent the inhumane treatment of American equines by closing loopholes that allow their slaughter and export for human consumption.

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.

This bill nullifies the Internal Revenue Service's rule concerning supervisory approval processes for penalties. By disapproving the rule as published in the Federal Register, the bill prevents the implementation of the IRS's updated penalty approval procedures.

The PAST Act of 2025 significantly strengthens the Horse Protection Act to combat the painful practice of soring in specific horse breeds. This bill increases penalties for violations, establishes stricter licensing and oversight for inspectors, and explicitly bans the use of "action devices" designed to cause unnatural gaits. The legislation aims to enhance enforcement, ensure fairer competition, and hold violators accountable through increased fines and disqualifications.

This bill authorizes the Speaker of the House and the President pro tempore of the Senate to award a Congressional Gold Medal to the 761st Tank Battalion, also known as the "Black Panthers," in recognition of their courageous service and crucial contributions during World War II. The medal will be given to the National Museum of African American History and Culture for display, honoring the 761st as the first Black soldiers to serve in an American armored unit and their significant role in the Allied victory in Europe. The bill also allows for the creation and sale of bronze duplicates of the medal to support the United States Mint Public Enterprise Fund.

The "Right to Equitable and Professional Auto Industry Repair Act" or the "REPAIR Act" ensures vehicle owners and independent repair shops have access to necessary vehicle data, repair information, and tools, preventing manufacturers from creating barriers to repairs. It establishes an advisory committee to address competition issues in the auto repair industry and mandates that car buyers are informed of their rights to choose repair options. The Federal Trade Commission (FTC) is empowered to enforce the Act, protecting consumers from unfair restrictions on vehicle repair and ensuring control over their vehicle data.

The Smithsonian National Museum of the American Latino Act authorizes the creation of the Smithsonian National Museum of the American Latino on the National Mall. It ensures the museum's exhibits and programs accurately represent the diverse cultures, histories, events, and values of Hispanic and Latino communities, seeking guidance from diverse sources. The Act also mandates regular reports to Congress on the museum's efforts to meet these diversity requirements.

The CARGO Act of 2025 prohibits the National Institutes of Health (NIH) from funding research or programs involving live animals outside of the United States. This bill addresses concerns over the lack of oversight and potential mistreatment of animals in foreign research projects funded by American taxpayers. The Act ensures that NIH funding for animal research is restricted to projects conducted within the U.S. and its territories.

The US-Kazakhstan Trade Modernization Act allows the President to extend nondiscriminatory trade treatment to products from Kazakhstan, which would formally remove Kazakhstan from Title IV of the Trade Act of 1974. This action acknowledges Kazakhstan's compliance with emigration requirements since 1997 and its membership in the World Trade Organization since 2015, further solidifying trade relations between the United States and Kazakhstan.

The "Main Street Tax Certainty Act" amends the Internal Revenue Code of 1986 to permanently extend the deduction for qualified business income. This removes the previous expiration date, providing long-term tax certainty for eligible businesses. The change applies to taxable years beginning after December 31, 2025.

This bill proposes a constitutional amendment to fix the number of Supreme Court justices at nine. For this amendment to be valid, three-fourths of the state legislatures must ratify it within seven years of its submission.

The ALIGN Act makes 100% expensing for qualified property permanent, applying to property placed in service after September 27, 2017. This amends sections of the Internal Revenue Code to reflect the change as if it were part of previous tax legislation.

The "Defending American Jobs and Investment Act" combats unfair foreign taxes by requiring reports on countries with extraterritorial or discriminatory taxes, mandating engagement with those countries to address these issues, and authorizing remedial actions such as increased tax rates and procurement prohibitions. This act aims to protect U.S. businesses and investments from discriminatory tax practices and ensure fair international trade.