Legislative Activity

The Building Advanced Semiconductors Investment Credit Act (BASIC ACT) significantly boosts incentives for domestic semiconductor manufacturing. This bill increases the investment tax credit rate for advanced manufacturing from 25 percent to 35 percent. Furthermore, it extends the period during which this enhanced credit can be claimed, pushing the deadline from 2026 to December 31, 2030.

This Act prohibits the use of federal funds for gender transition procedures across major public health programs, including Medicaid, CHIP for minors, and Medicare. It also removes the tax deductibility for expenses related to these procedures, defining them broadly as medical interventions intended to change physical appearance to match an identity different from biological sex. The legislation provides specific medical exceptions for conditions like Disorders of Sex Development (DSD) and life-saving care. Finally, it bans gender transition procedures from being classified as an essential health benefit under the Affordable Care Act.

The Promoting Submetering for Affordable Housing Act aims to encourage the installation of water submetering in new affordable rental properties. This is achieved by increasing the available tax credit for developers who install these meters, allowing them to count 5% more of their building costs toward the credit calculation. To qualify, tenants must also have timely access to their water usage readings.

This bill designates the United States Postal Service facility located at 80 Prospect Street in Avon, New York, as the "Officer Anthony Mazurkiewicz Memorial Post Office Building." Any reference to this facility will now refer to it as the Officer Anthony Mazurkiewicz Memorial Post Office Building.

The Law Enforcement Solidarity Act authorizes the Attorney General to determine if local jurisdictions have restrictions on cooperating with federal law enforcement, particularly regarding immigration matters. Jurisdictions deemed non-cooperative may be ineligible to receive federal funds specifically intended for undocumented immigrants. Furthermore, the Act mandates the Attorney General to issue an annual report listing all jurisdictions identified as having such cooperation restrictions.

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 Promoting Affordable Childcare for Everyone (PACE) Act aims to significantly enhance childcare financial support for families. It restructures the Child and Dependent Care Tax Credit, potentially making it refundable and increasing its maximum rate, while also raising the tax-free exclusion limit for employer-provided dependent care assistance to \$7,500. These key provisions are scheduled to take effect for tax years beginning after December 31, 2025, with future adjustments for inflation built into the new rules.

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 credit is set at 75% of the qualified contribution, subject to annual income limitations and an overall national cap of $5 billion starting in 2026. The bill also mandates specific spending deadlines for recipient organizations and ensures that participation does not subject these charter schools to government control. These provisions will take effect for tax years beginning after December 31, 2025.

This Act officially establishes the Finger Lakes National Heritage Area in New York, incorporating fourteen counties into the National Heritage Area System. The Finger Lakes Tourism Alliance is designated as the local coordinating entity responsible for developing and submitting a management plan within three years. This designation authorizes federal assistance for the area for a period of fifteen years from the date of enactment.

The Protecting Options for Seniors Act of 2025 addresses significant under-projection of Medicare Advantage (MA) local area growth caused by recent wage index reclassifications. This bill mandates a specific adjustment to MA payment rates starting in 2026 for areas experiencing rapid wage index increases exceeding 20 percent. While providing targeted financial boosts to these areas, the Act ensures the overall national benchmark average remains neutral. Furthermore, it requires increased transparency by mandating the separate reporting of Part A and Part B payments to area hospitals in annual public notices.

The Protect TANF Resources for Families Act ensures that federal Temporary Assistance for Needy Families (TANF) funds supplement, rather than replace, existing state spending, requiring gubernatorial certification of compliance. Additionally, this bill provides a two-year reauthorization for most existing TANF Part A activities through September 30, 2026. This extension guarantees continued funding for current state-level support programs.

The REPEAL CBO Requirements Act allows Congressional committees to substitute the Congressional Budget Office (CBO) score for major legislation with an estimate from one of the top ten largest, reputable private accounting firms. If a committee chooses to use a private estimate, that score must be used for all budget enforcement purposes, overriding the need for a CBO analysis. This measure fundamentally changes who provides the official financial scoring for certain bills reported out of committee.

The State-Level Departments of Government Efficiency Establishment Act mandates that states create a dedicated, bipartisan efficiency office to qualify for non-security discretionary federal funding starting in fiscal year 2026. This new state department must review federal fund management and actively identify waste, fraud, and abuse. The office is required to issue an annual report detailing its activities and providing specific recommendations for improving federal spending efficiency.

The No Tax on Length of Service Award Programs Act significantly increases the tax-free exclusion limit for qualified payments from $\$50$ to $\$1,000$. This legislation also explicitly clarifies that payments received through length of service award programs qualify as "qualified payments" for tax purposes. These changes apply to awards granted after the date the Act becomes law.

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 Protecting Access to Ground Ambulance Medical Services Act of 2025 extends the current Medicare payment structure for ground ambulance services. This change ensures continuity in how these vital services are reimbursed under existing rules. Specifically, the temporary payment pilot program is extended through 2028, preventing an immediate change in payment policy.

This bill expresses solidarity with striking New York State corrections officers, who are advocating for improved working conditions. It condemns Governor Hochul and New York State for their treatment of corrections officers and urges the New York State Legislature to repeal the HALT Act, citing increased danger in correctional facilities. The bill highlights concerns over dangerous working conditions, increased assaults, and staffing shortages impacting these officers. It also notes the failure of arbitration to resolve issues, leading to terminations and loss of healthcare for striking officers.

This bill amends the Internal Revenue Code to shield small businesses (under 500 employees) from unemployment insurance premium hikes. These increases typically occur when states fail to repay federal advances. The amendment ensures that a specific provision causing credit reductions will not apply to these small businesses, offering them financial relief. This change takes effect for taxable years beginning after the bill's enactment.

The PAW Act of 2025 allows taxpayers to treat certain pet-related expenses as deductible medical expenses for federal income tax purposes. Specifically, it permits the deduction of veterinary care costs for service animals, and sets annual limits of up to \$1,000 for both veterinary care and health insurance for regular pets. These limits for non-service animals will be adjusted for inflation beginning in tax years after 2025.

The "Community News and Small Business Support Act" introduces two tax credits aimed at supporting local news and small businesses. First, it provides a tax credit for small businesses that advertise in local media outlets, such as newspapers and broadcast stations. Second, it establishes a payroll tax credit for local news organizations to help them employ local news journalists. Both credits are designed to alleviate financial burdens and promote investment in local journalism and small business advertising, with specific limitations and eligibility requirements. The provisions of this act will be in place for 5 years.