Legislative Activity

The Share Holder Allocation for Rewards to Employees Plan Act (SHARE Plan Act) establishes a new corporate tax incentive for U.S. companies that distribute a significant amount of their stock equity to employees through formal, broad-based plans. Eligible "SHARE corporations" receive a 3 percentage point reduction in their corporate income tax rate. Crucially, stock received by employees under a qualified SHARE plan is excluded from the employee's gross income for federal tax purposes. The bill sets strict requirements for plan structure, employee participation, and minimum equity distribution ratios to qualify for these benefits.

The Preventive Health Savings Act requires the Congressional Budget Office (CBO) to score the long-term budget savings resulting from preventive healthcare measures when requested by key congressional leaders. If savings are found, the CBO must include an estimate of these future reductions in its budget projections for the legislation. However, these supplementary savings estimates cannot be used to satisfy standard budget enforcement rules.

The Securing Help for Involuntary Employment Loss and Displacement Act (SHIELD Act) revises federal requirements for state unemployment programs regarding labor disputes. This bill mandates that states deny regular unemployment benefits to individuals unemployed due to a strike or labor dispute in which they actively participated or had a direct stake. The new federal conditions take effect in two years, though states may adopt them sooner.

This bill, the Religious Exemptions for Social Security and Healthcare Taxes Act, allows employees belonging to specific religious faiths to claim a credit or refund for Social Security taxes previously deducted from their paychecks. To qualify, individuals must apply for authorization under existing tax code procedures related to religious exemptions. These provisions apply to tax years beginning after the date the Act is enacted.

The DIGNIDAD Act of 2025 is a comprehensive bill that significantly overhauls U.S. immigration policy across five major divisions. Division A focuses on aggressive border security enhancements, infrastructure modernization, and increased criminal penalties for immigration offenses, while Division B establishes pathways to legal status for long-term residents who entered as children and creates a temporary protection program for others. Finally, Division C aims to improve legal immigration by reducing green card backlogs, streamlining employment and student visas, and providing new discretionary relief for family separation cases.

This resolution strongly condemns the rise of antisemitism in the United States and around the world. It specifically honors the memory of Yaron Lischinsky and Sarah Milgrim, who were tragically murdered while promoting peace. Ultimately, Congress reaffirms its commitment to combating all forms of hate and ensuring the vigorous enforcement of laws protecting religious freedom.

The Oversight of Medicare Billing Code Cost Act mandates a comprehensive study by the Inspector General to review the process and data used by Medicare when adding, changing, or removing billing codes. This legislation requires the Inspector General to report findings and recommendations to Congress within one year. Furthermore, the Secretary of HHS must annually publish a public report detailing all new billing codes added in the previous year, including associated spending data.

The Second Chance Reauthorization Act of 2025 extends and improves key federal grant programs designed to support successful reentry for formerly incarcerated individuals. This legislation shifts the authorization window for several demonstration projects to run from 2026 through 2030. It also specifically broadens the scope of reentry demonstration projects to explicitly fund substance use disorder treatment, including peer recovery services and reentry housing. Overall, the bill ensures continued federal support for vital reentry, education, and substance abuse collaboration initiatives through the end of the decade.

The Improving Seniors’ Timely Access to Care Act of 2025 aims to streamline and modernize the prior authorization process within Medicare Advantage plans. This bill mandates the adoption of electronic prior authorization systems and significantly increases transparency regarding approval rates and decision times starting in 2027. Furthermore, it establishes new enrollee protections and grants the Secretary authority to enforce faster decision timeframes for medical services.

The Constitutional Hearing Protection Act aims to treat firearm silencers equally under federal tax law by updating definitions and removing certain registration requirements if existing firearm laws are followed. The bill also preempts state and local governments from imposing special taxes or registration burdens on silencers. Furthermore, it mandates the destruction of existing federal records identifying silencer owners within one year of enactment.

The CHOICE for Veterans Act of 2025 aims to overhaul how veterans receive assistance with their Department of Veterans Affairs (VA) benefit claims. It establishes new rules for the recognition, fees, and conduct of agents and attorneys who represent veterans. The bill also mandates increased transparency regarding available assistance and requires a review of the entire representative recognition process.

The Promotion and Expansion of Private Employee Ownership Act of 2025 aims to significantly boost employee ownership in S corporations through Employee Stock Ownership Plans (ESOPs). The bill extends key tax deferral benefits for stock sales to ESOPs and removes a major restriction on this tax treatment. Furthermore, it establishes new government offices and an Advocate for Employee Ownership to provide technical assistance and resolve disputes, while ensuring ESOP-owned businesses retain small business status for federal programs.

The Electrodiagnostic Medicine Patient Protection and Fraud Elimination Act of 2025 establishes new quality standards for Medicare reimbursement of certain diagnostic tests like nerve conduction studies and electromyography. After a three-to-four-year transition period, these services will only be covered if performed at a facility accredited by an HHS-approved organization that meets strict operational and personnel requirements. The bill also creates an advisory committee to help the Secretary of HHS develop and oversee this new accreditation and quality assurance system.

The Start Applying Labor Transparency (SALT) Act updates the Labor-Management Reporting and Disclosure Act of 1959 to increase transparency regarding financial activities aimed at influencing employee organizing and bargaining rights. It mandates new, detailed reporting requirements for both labor organizations and labor relations consultants concerning payments made to persuade employees. The Secretary of Labor is required to issue all necessary regulations implementing these changes within six months of the Act's enactment.

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 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 Affordable Housing Credit Improvement Act of 2025 updates federal housing tax credit allocations to reflect current economic realities and boosts minimum state allotments. It reforms tenant eligibility rules to stabilize tenancy and enhance protections for vulnerable residents, including victims of abuse. The bill also provides disaster relief for property owners, increases incentives for housing the extremely low-income, and directs greater resources toward Native American and rural housing needs. Finally, it streamlines administrative processes and signals a future focus on data transparency and discouraging restrictive local zoning.

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.