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 ReConnecting Rural America Act of 2025 significantly overhauls federal funding to expand high-speed internet access in underserved rural areas. This legislation prioritizes grants and loans for projects delivering at least 100 Mbps symmetrical speeds, focusing heavily on communities currently lacking adequate service. The bill sets strict buildout timelines, mandates participation in affordability programs, and establishes specific priority criteria for funding distribution through 2030.

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.

This bill aims to enhance safety for individuals outside their vehicles and for workers in construction zones by updating federal highway safety programs. It mandates improved data collection on roadside and work zone crashes and expands public awareness campaigns to cover disabled vehicles and work zones. Furthermore, the legislation establishes two specialized working groups to develop strategies and share data to reduce fatalities and injuries in these specific high-risk areas.

The Fight Fentanyl Act strengthens federal efforts to combat the fentanyl crisis by updating the High Intensity Drug Trafficking Areas (HIDTA) program. This legislation mandates increased reporting on fentanyl investigations, sets dedicated funding levels through 2030, and expands HIDTA purposes to prioritize fentanyl interdiction. Furthermore, it requires the Attorney General to ensure sufficient prosecutorial resources are dedicated to fentanyl trafficking cases through temporary AUSA assignments.

This resolution strongly affirms the constitutional right to keep and bear arms under the Second Amendment. It criticizes recent actions by the Biden administration and federal agencies, such as the ATF, for implementing what are viewed as infringements on these freedoms. The resolution commends former President Trump for his past efforts to protect Second Amendment rights against such measures.

This resolution supports the designation of the week of April 21 through April 25, 2025, as "National Home Visiting Week." It recognizes the critical role home visiting programs play in supporting early childhood development and strengthening families nationwide. These evidence-based services provide essential guidance and support to parents, promoting positive outcomes for children. The bill formally endorses the goals and ideals associated with this important national observance.

The Historic Tax Credit Growth and Opportunity Act of 2025 significantly enhances historic rehabilitation tax incentives. It establishes a permanent 20% credit rate for qualified expenditures and introduces an optional 30% credit for smaller projects, which includes the ability to transfer the credit. Furthermore, the bill simplifies calculations by eliminating the requirement to reduce the property's basis when claiming the credit.

The IRA Charitable Rollover Facilitation and Enhancement Act of 2025 removes the current restriction preventing individuals from making direct charitable rollovers from their Individual Retirement Accounts (IRAs) to Donor Advised Funds (DAFs). This change immediately allows IRA owners to transfer retirement assets directly to DAFs for charitable purposes. The bill simplifies and enhances charitable giving options for IRA holders.

The Safeguarding Charity Act clarifies that the federal income tax exemption granted to many tax-exempt organizations, such as charities and social welfare groups, will no longer be counted as "Federal financial assistance." This change specifically redefines federal aid for the purpose of applying various federal laws and regulations moving forward. The Act ensures that the value of existing tax breaks is excluded from future calculations of government assistance received by these entities.

The Combating Organized Retail Crime Act aims to combat sophisticated, cross-border criminal organizations driving massive increases in retail and supply chain theft. This bill updates federal laws regarding stolen goods and money laundering to strengthen enforcement tools against these groups. Furthermore, it establishes a new federal Coordination Center within Homeland Security to share intelligence and coordinate efforts between federal, state, and private sector partners. The legislation recognizes that these theft rings often fund other serious criminal activities, threatening national security and the economy.

The Say No to Indoctrination Act prohibits public elementary and secondary schools from teaching or advancing concepts related to "gender ideology." This new restriction amends the Elementary and Secondary Education Act of 1965 to ban specific instruction in schools.

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 Carnivals are Real Entertainment Act establishes a specific P visa pathway for temporary workers employed by traveling carnivals, circuses, and associated concession providers. This new classification ensures essential mobile entertainment staff can enter the U.S. while adhering to existing H-2B temporary worker program regulations. The law mandates that the Secretaries of Homeland Security and Labor develop and finalize the necessary rules within one year of enactment.

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 1071 Repeal to Protect Small Business Lending Act aims to eliminate the mandatory data collection and reporting requirements for small business loans previously established under Section 704B of the Equal Credit Opportunity Act. Proponents argue that these regulations impose unnecessary compliance costs on lenders, potentially hindering small business access to credit. This bill repeals those specific reporting mandates to reduce regulatory burdens on financial institutions.

The Iranian Terror Prevention Act mandates the swift designation of specific Iranian-linked groups as Foreign Terrorist Organizations (FTOs) by the Secretary of State. It requires the President to impose existing sanctions on these designated groups and any affiliated entities within 60 days of enactment. Furthermore, the bill establishes ongoing reporting requirements to Congress regarding designations and the application of sanctions.

The Reentry Act of 2025 allows incarcerated individuals to receive medical assistance through Medicaid during the 30 days immediately preceding their release. This legislation also mandates a comprehensive report from MACPAC analyzing current healthcare standards within correctional facilities. The report will examine the impact of this coverage change and offer recommendations for improving healthcare access for those transitioning back into the community.

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 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.