Legislative Activity

This bill establishes new procedures for the IRS when errors occur in payroll tax filings made by third-party payors, such as Professional Employer Organizations (PEOs). It clarifies the responsibility for resulting tax liabilities or penalties based on whether the payor relied on erroneous information provided by the employer. The legislation aims to fairly allocate responsibility between the employer and the third-party payor when mistakes happen during tax certification and filing.

This resolution officially recognizes and celebrates National Women's History Month for March 2025, honoring the long struggle and significant achievements of women throughout American history. It highlights key milestones in women's suffrage, political leadership, and social progress. The House of Representatives supports the goals of ensuring women's history is taught and recognizes the 2025 theme, "Moving Forward Together! Women Educating Inspiring Generations!"

The Mental Health Research Accelerator Act of 2025 establishes a new 25% tax credit for businesses investing in translational research for neurodegenerative diseases and psychiatric conditions. This credit is subject to annual spending caps and allocation rules prioritizing scientific merit and public-private partnerships. The goal is to accelerate the development of new treatments and devices for central nervous system disorders.

The Smoke Exposure Research Act of 2025 mandates new federal research to understand and mitigate the impact of wildfire smoke on wine grapes and resulting wine. This research will focus on identifying harmful chemical compounds, developing reliable testing methods, and creating practical solutions for growers. The Secretary of Agriculture will coordinate this effort with universities in key wine-producing states using dedicated funding through 2030.

The Disaster Resiliency and Coverage Act of 2025 aims to increase household disaster resilience through a grant program for pre-disaster mitigation activities, tax exclusions for state-based catastrophe loss mitigation payments and certain emergency agricultural assistance, and a tax credit for disaster mitigation expenditures. The grant program will provide funds to states and tribal governments for mitigation activities on individual homes in high-risk disaster areas, while the tax exclusions and credit offer financial relief and incentives for individuals and agricultural producers affected by disasters. This act seeks to encourage proactive measures to protect homes and businesses from the impact of future disasters.

The Smoke and Heat Ready Communities Act of 2025 establishes EPA-led grant programs to help communities prepare for, monitor, and mitigate the public health impacts of wildfire smoke and extreme heat. The bill also creates Centers of Excellence to research the health effects of these events and funds the development of community-driven response plans. By providing resources for air filtration, protective equipment, and public outreach, the legislation aims to build local resilience against increasingly frequent climate-related air quality and heat challenges.