Legislative Activity

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 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 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.

The Unfair Tax Prevention Act amends the Base Erosion and Anti-Abuse Tax (BEAT) rules to specifically target certain U.S. companies connected to foreign tax systems operating outside their direct jurisdiction. These "foreign-owned extraterritorial tax regime entities" will now be automatically subject to BEAT, with specific exceptions removed and a portion of their cost of goods sold automatically treated as a base erosion benefit. This legislation aims to close loopholes related to complex, indirect foreign ownership structures.

The Modern, Clean, and Safe Trucks Act of 2025 repeals the outdated 12-percent Federal excise tax on new heavy trucks and trailers. This repeal aims to lower costs, encouraging fleet owners to replace aging vehicles with modern, safer, and more fuel-efficient models. By removing this significant tax burden, the bill seeks to accelerate the adoption of cleaner engine technology and improve overall road safety. The Act also includes technical updates to the tax code related to the removal of this long-standing tax.

The Rural Veterinary Workforce Act aims to encourage more veterinarians to serve in underserved rural areas by making participation in certain loan repayment or forgiveness programs more financially appealing. This bill amends the tax code to exclude amounts received through qualifying state or federal veterinary student loan repayment programs from being counted as taxable income. This tax benefit applies to amounts received for taxable years beginning after December 31, 2025.

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 Brake for Kids Act of 2025 establishes a national public safety messaging campaign to raise awareness about the dangers of illegally passing a stopped school bus. This initiative will be funded using existing allocations from the Infrastructure Investment and Jobs Act. The required campaign must utilize broad outreach methods, including national television, radio, social media, and edge service advertising.

This resolution officially recognizes and celebrates the 100th anniversary of radio station WOWO, acknowledging its long history of broadcasting excellence since 1925. Congress commends the station for its significant role in informing communities, evolving through various eras of media, and serving as a reliable source of news and conservative viewpoints. The bill honors WOWO's deep connection to the heartland, symbolized by its nickname, "The Voice of a Thousand Main Streets."

The Constitutional Concealed Carry Reciprocity Act of 2025 establishes a national standard for carrying concealed handguns across state lines. This act allows individuals legally permitted to carry in their home state to carry concealed in any other state that allows its residents to carry concealed firearms. The law does not override private property restrictions or prohibitions on government property, but it provides protections and legal recourse for those traveling in compliance with the new federal standard.

The Physician Led and Rural Access to Quality Care Act revises physician self-referral rules to improve healthcare access in underserved areas. Specifically, it creates a new exception allowing physician self-referrals to hospitals located in designated rural areas that meet specific distance requirements. Furthermore, the bill removes existing restrictions that previously limited the expansion of services at physician-owned hospitals.

The Let Pregnancy Centers Serve Act of 2025 aims to protect pregnancy resource centers from discrimination by federal and state entities due to their commitment to offering life-affirming alternatives to abortion. This bill prohibits government agencies receiving federal funds from penalizing organizations that do not perform, refer for, or counsel in favor of abortion. Furthermore, it strengthens enforcement by allowing qualified parties to directly sue government entities for violating these conscience protections.

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.

This bill recognizes and celebrates the 100th anniversary of Delta Air Lines, acknowledging its historical significance as the first U.S. airline to reach this milestone. It highlights Delta's growth, global connectivity, commitment to community, and industry leadership.

The Fair and Open Competition Act of 2025 ensures fair competition on federally funded construction projects by prohibiting the government from requiring or penalizing bidders based on union agreements. This legislation aims to keep federal agencies neutral in labor relations while promoting cost savings and opening opportunities for all businesses. Exceptions to this neutrality rule are strictly limited to specific public health, safety, or national security emergencies.

The Major Richard Star Act ensures that military retirees with combat-related disabilities can receive both their military retirement pay and VA disability compensation concurrently without reduction. This law removes previous restrictions that caused military retirement pay to be offset by VA disability payments for these specific cases. The changes take effect on the first day of the month following the Act's enactment.

The "Pandemic Unemployment Fraud Enforcement Act" extends the statute of limitations to 10 years for prosecuting fraud related to specific pandemic unemployment programs. It applies to violations or conspiracies under Title 18 and Title 31 of the U.S. Code and rescinds $5,000,000 from previously allocated funds to offset the budget. The changes made by this law will begin on the date of enactment.

The Military Spouse Hiring Act amends the Internal Revenue Code to expand eligibility for the Work Opportunity Tax Credit (WOTC). This change allows employers to claim the tax credit for hiring qualified military spouses. A qualified military spouse is defined as someone certified as being married to a member of the U.S. Armed Forces.

The Protecting the Right to Keep and Bear Arms Act of 2025 restricts the President and the Secretary of Health and Human Services from using emergency declarations to enact gun control measures. This bill specifically prevents the use of the National Emergencies Act and the Public Health Service Act for imposing new firearm restrictions. Furthermore, it amends disaster relief law to prohibit federal disaster declarations from banning the possession, sale, or transfer of firearms, ammunition, or related accessories.