Legislative Activity

The IRS Accountability and Taxpayer Protection Act mandates that IRS personnel must obtain supervisor approval *before* issuing initial notices regarding tax penalties or the disallowance of certain tax benefits. This legislation aims to increase internal oversight on enforcement actions taken against taxpayers. Additionally, the Treasury Department must annually report publicly on all penalties assessed by the IRS.

The Hospital Inpatient Services Modernization Act extends the flexibility for hospitals to provide acute care services in a patient's home through 2030. The bill also mandates a comprehensive, subsequent study comparing the quality, cost, and patient experience of hospital-at-home care versus traditional inpatient settings. This follow-up report must be submitted to key Congressional committees by September 2028.

The Modern Worker Empowerment Act amends the Fair Labor Standards Act (FLSA) to standardize the definition of an "employee" using traditional common law rules. This change clarifies the legal standard for determining employment relationships under federal wage and hour protections.

This bill mandates that the Committee on Foreign Investment in the United States (CFIUS) annually review and update a specific list of U.S. Government facilities and property deemed sensitive for national security. CFIUS must also report on any real estate transaction reviews involving these sensitive sites. This ensures the list remains current based on agency-specific annual reviews.

The Value Over Cost Act of 2025 updates federal procurement rules for the Multiple Award Schedule program. This legislation grants both civilian and defense agencies the flexibility to award contracts based on achieving the "best value" rather than being strictly limited to the lowest cost option. This change allows the government to select vendors whose offerings provide superior overall benefit to the United States.

This resolution commemorates the tenth anniversary of the tragic 2015 shooting at the Mother Emanuel AME Church by honoring the lives of the nine victims lost that day. It details the accomplishments of those killed and summarizes the subsequent federal and state legal proceedings against the perpetrator. Ultimately, the bill serves as a formal acknowledgment of the victims and the enduring strength of the church community.

The Strengthening Benefit Plans Act of 2025 allows employers to transfer surplus assets from overfunded retiree health accounts or defined benefit pension plans into other employee benefit funds, like 401(k) plans or VEBAs. This aims to provide flexibility for employers managing excess funds while imposing strict requirements to protect employee vesting and future benefit levels. The bill establishes specific calculations for defining "excess assets" and mandates advance notice to participants before any transfer occurs.

The Small Business Tax Fairness and Compliance Simplification Act aims to provide tax relief and compliance clarity for the beauty services industry. It expands an existing employer tax credit for Social Security taxes paid on employee tips to include beauty service establishments. Furthermore, the bill establishes an IRS audit "safe harbor" for beauty employers who implement specific tip reporting and training procedures, and it introduces new information reporting requirements for landlords renting space to multiple beauty professionals.

The COACHES Act, or Creating Opportunity for Athletic Coaches to Help Educate Students Act, expands the existing above-the-line tax deduction for educators. This update specifically broadens eligibility to include interscholastic sports administrators and coaches, allowing them to deduct expenses incurred as part of instructional activity for tax years beginning after December 31, 2023.

The Employee Access to Worksite Health Services Act clarifies the tax treatment of employer-provided on-site health clinics. This bill ensures that an employee's eligibility for or use of qualified services at a worksite clinic will not automatically count as having other standard health insurance coverage for tax purposes. This separation aims to preserve an employee's eligibility for other potential tax benefits or credits.

This bill seeks to permanently reauthorize the Iran Sanctions Act of 1996 by repealing its scheduled expiration date. By removing the sunset provision, Congress ensures these sanctions against Iran's weapons programs and support for terrorism remain in effect indefinitely. The legislation reaffirms the U.S. policy to fully enforce the existing sanctions.

This resolution congratulates the students, parents, teachers, and leaders of public charter schools for their ongoing contributions to American education. It highlights the growth, academic achievements, and parental choice offered by these tuition-free public schools. The measure officially recognizes and supports the goals of the 26th Annual National Charter Schools Week, scheduled for May 11–17, 2025.

The High-Quality Charter Schools Act establishes a new federal tax credit for individuals who donate to eligible, high-performing charter school organizations for expansion purposes. This section sets an annual national cap of $5 billion on these credits, distributed via state allocations and a national pool on a first-come, first-served basis. Furthermore, the bill imposes penalties on recipient organizations that fail to spend these qualified contributions within a five-year period. Finally, the Act ensures that participation in this program does not compromise the organizational autonomy of the charter schools involved.

The Efficient Nuclear Licensing Hearings Act aims to streamline and accelerate the process for issuing atomic energy licenses by the Nuclear Regulatory Commission (NRC). This bill allows the NRC to generally skip mandatory public hearings for certain permits and licenses unless an affected party requests one. If no hearing is requested, the NRC can proceed after a thirty-day notice period, utilizing informal procedures when hearings are held. These changes apply immediately to pending applications.

This joint resolution expresses Congress's disapproval of the recent rule finalized by the Bureau of Consumer Financial Protection (BCFP) concerning overdraft lending practices at very large financial institutions. By passing this resolution, Congress is effectively vetoing and preventing the enforcement of that specific BCFP regulation.

The Aviation Workforce Development Act expands the qualified uses for 529 college savings plans. This allows individuals to use tax-free funds for specific aviation maintenance and commercial pilot training courses. This change aims to reduce the financial burden of specialized aviation education.

The Repeatedly Flooded Communities Preparation Act establishes new accountability standards for communities participating in the National Flood Insurance Program that experience frequent and costly flooding. Covered communities will be required to identify high-risk areas, develop and implement specific risk reduction plans, and report on their progress. Failure to comply with these mitigation requirements could result in sanctions, including potential suspension from the national flood insurance program.

This bill extends the expiration date of the Defense Production Act of 1950 by one year. It ensures that the government retains its existing emergency authorities under the Act through September 30, 2026.

The Credit Access and Inclusion Act of 2025 amends the Fair Credit Reporting Act to allow credit reporting agencies to include positive payment histories for rent and utility bills. This change aims to help more consumers build a stronger credit history by recognizing on-time payments for essential services. The bill also provides specific protections for consumers with utility payment plans and mandates a government review of the impact of these new reporting standards.

The Stop Antisemitism on College Campuses Act requires colleges and universities receiving federal funding to prohibit the authorization, support, or funding of any event promoting antisemitism. To enforce this, the bill mandates that institutions adopt the International Holocaust Remembrance Alliance (IHRA) working definition of antisemitism. This ensures federal funding is contingent upon actively preventing antisemitic activities on campus.