Legislative Activity

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 Seniors’ Access to Critical Medications Act of 2025 temporarily modifies the physician self-referral prohibition (Stark Law) to allow physician practices to dispense certain Medicare Part D prescription drugs directly to their patients between 2026 and 2030. This exception is subject to specific conditions regarding prescribing, patient history, and dispensing location. The bill also mandates a GAO study to examine trends in physician office drug dispensing and makes a minor adjustment to the allocation for the Medicare Improvement Fund.

The No Vaccine Mandates in Higher Education Act prohibits the federal government from providing funds to colleges and universities that require students or employees to receive a COVID-19 vaccine. This measure ensures that institutions of higher education cannot mandate vaccination for enrollment, employment, or access to services without risking the loss of federal funding.

The Countering Hate Against Israel by Federal Contractors Act prohibits federal agencies from awarding contracts over \$100,000 to companies that boycott Israel. Companies seeking these contracts must certify they are not currently boycotting Israel and agree not to start one during the contract period. Agencies must terminate contracts if a violation is found, unless the company ceases the boycott.

The Duty Drawback Clarification Act updates the U.S. tariff schedule to standardize the classification of whiskies under Chapter 22. This legislation removes an outdated whiskey classification code and requires the U.S. International Trade Commission to add new statistical tracking codes for imports. These changes will take effect 15 days after the Act is officially enacted.

The United States Postal Service Shipping Equity Act amends federal law to permit the mailing of alcoholic beverages through the USPS under strict new regulations. These regulations will require age verification upon delivery, restrict shipments to personal use, and mandate that shippers be registered entities. This change does not preempt any existing state or local laws regarding alcohol sales or shipment.

The Maritime Fuel Tax Parity Act extends the existing excise tax exemption for alternative motorboat fuels to include certain vessels operating exclusively between ports on either the Atlantic or Pacific coast. This change ensures that qualifying vessels, such as specific fishing or maritime activity vessels, benefit from the fuel tax break when trading only along a single U.S. coast. The provision applies to fuel sales occurring after December 31, 2023.

The STATES 2.0 Act aims to respect state and tribal authority by exempting marijuana activities compliant with local law from federal drug prohibitions. It mandates federal regulation of interstate cannabis commerce while establishing a new federal excise tax to cover oversight costs. Furthermore, the bill directs the FDA to respect tribal self-governance in marijuana regulation and requires a study on the effects of legalization on traffic safety.

The FEMA Loan Interest Payment Relief Act establishes a program for FEMA to reimburse local governments and electric cooperatives for interest paid on specific disaster recovery loans. This reimbursement is capped at the lesser of the actual interest paid or the interest calculated using the Federal Reserve's prime rate. The law mandates FEMA to quickly establish procedures for states to apply for reimbursement of qualifying interest paid up to nine years prior to enactment.

The Say No to Indoctrination Act aims to prohibit the use of federal Elementary and Secondary Education Act (ESEA) funds for teaching or advancing concepts related to gender ideology in schools. This legislation specifically amends existing ESEA provisions to enforce this restriction.

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 Destruction of Hazardous Imports Act expands the authority of the Secretary of Health and Human Services to order the destruction of imported articles that pose a significant public health concern, even if they don't meet existing criteria. This legislation broadens the scope of regulated items beyond just drugs and devices and makes it illegal to move or sell any article slated for destruction under these new rules. These changes will take effect 180 days after the Act is signed into law.

The Protecting American Taxpayers from Wasteful Spending Act aims to safeguard federal funds by permanently codifying Executive Order 14249 into law. This action establishes mandatory requirements across government agencies to actively combat fraud, waste, and abuse in the use of taxpayer money. Ultimately, the bill seeks to ensure greater accountability and protection for America's bank accounts.

This resolution formally condemns the recent wave of violent domestic terrorism attacks targeting Tesla vehicles and dealerships across the nation. It highlights numerous incidents, including arson, gunfire, and vandalism, that have occurred in multiple states. In response to this escalation, the bill notes that the FBI and ATF have established a joint task force to investigate these serious, politically motivated attacks.

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 Free Speech Fairness Act amends tax law to allow 501(c)(3) organizations to make political campaign statements without jeopardizing their tax-exempt status. This protection applies only if the statement is made as part of the organization's ordinary course of activities and incurs only a de minimis (trivial) cost. This ensures non-profits can speak on political matters related to their mission without penalty, provided spending remains minimal.

The ABC Act mandates a comprehensive review of Medicare, Medicaid, CHIP, and Social Security programs to significantly simplify application processes, forms, and communications for family caregivers. This effort requires federal agencies to streamline requirements, improve customer service, and enhance accessibility across their systems. The goal is to reduce the administrative burden on caregivers while ensuring clear and timely access to essential benefits. Agencies must report their findings and planned actions to Congress within two years of enactment.

This bill seeks to permanently establish the directives of Executive Order 14248 into federal law. By codifying this order, the legislation ensures the measures aimed at preserving and protecting the integrity of American elections remain in effect. This action elevates the existing presidential order to the full force and effect of statutory law.

This bill amends the Internal Revenue Code to allow distributions from a Health Savings Account (HSA) for the funeral expenses of the account beneficiary to be treated as qualified, tax-free distributions. These expenses, which include burial, cremation, and related services, are capped at a total of \$5,000 per beneficiary. The legislation also clarifies that funeral expenses incurred within 90 days after the account holder's death can be treated as if they occurred before death for tax purposes.

The SHORT Act aims to reform federal firearms regulations by redefining what constitutes a "firearm" for tax purposes, largely excluding antique or collector's items. It eliminates disparate federal treatment for short-barreled rifles and shotguns used lawfully and preempts state and local governments from imposing special taxes or registration requirements on these specific weapons. Furthermore, the bill mandates the destruction of certain existing federal registration and transfer records related to defined firearms.