Track bills, resolutions, and amendments moving through Congress
End Tax Penalties on American Hostages Act
The bill extends targeted tax relief to unlawfully detained Americans and their families and improves interagency identification, but does so at added administrative and fiscal cost and with procedural limits (short notice-driven deadlines and narrower interest recovery) that could leave some eligible people with reduced or delayed relief.
Tax Relief for Fraud Victims Act
The bill trades targeted tax relief and more time to claim refunds for victims of theft, fraud, and certain property damage against reduced federal revenues, greater IRS administrative burden and potential uncertainty from broad definitional authority, with a secondary risk to individual retirement savings for those who tap accounts to cover losses.
Protecting Taxpayers from Ghost Preparers Act
The bill trades clearer, earlier statutory authority and protections for innocent taxpayers (reducing uncertainty and streamlining administration) against increased risk that informal documents will be treated as returns, higher compliance and administrative costs, and retroactive legal uncertainty for some filers.
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
The bill expands tax relief and tax-free payments for many disaster and wildfire victims — including non-itemizers and retroactive wildfire sufferers — but does so at the cost of reduced federal revenue, date-limited eligibility that can exclude some victims, and tax rules that may limit other deductions or raise future capital gains for property owners.
Survivor Justice Tax Prevention Act
The bill increases survivors' net recoveries and access to tax-free damages by creating a presumption and outreach, while creating modest federal revenue loss and raising risks of privacy harms and potential misuse of the presumption.
Disaster Related Extension of Deadlines Act
The bill protects disaster-affected taxpayers by extending time to claim refunds/credits and reducing improper collections, at the cost of greater IRS administrative burden and slower final resolution of some tax accounts.
To provide for reconciliation pursuant to title II of H. Con. Res. 14.
This package delivers sizable tax relief, defense/industrial and targeted domestic investments while tightening immigration and benefit rules and expanding fossil fuel development — producing near‑term financial and program gains for many Americans at the cost of higher federal spending, greater compliance burdens, and increased risks to climate, coverage, and immigrant access.
Chronic Disease Flexible Coverage Act
The bill broadens HSA-eligible preventive services and clarifies tax treatment—improving access and certainty for patients and HSA holders—while producing modest federal revenue loss and leaving some provider/payer implementation uncertainty.
To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.
The bill would lower withholding and clarify tax rules for Taiwan-linked income—reducing cross-border tax friction and increasing transparency—but does so at the cost of reduced U.S. revenue, added compliance and enforcement burdens, and potential implementation delays.
Stop Predatory Investing Act
The bill narrows tax benefits for many single-family rental owners to reduce tax avoidance and protect certain affordable-housing channels, but it raises taxes and compliance costs for landlords—risks that may be passed to renters and could reduce small-scale rental investment.
Amend the Internal Revenue Code of 1986 to exclude from gross income capital gains from the sale of certain farmland property which are reinvested in individual retirement plans.
The bill lets farmland sellers defer immediate capital gains tax by rolling proceeds into IRAs and offers narrow safe harbors, but it creates a lengthy (10-year) recapture exposure with personal liability, reduces concurrent IRA deduction benefits, and extends audit risk.
Water Conservation Rebate Tax Parity Act
The bill makes qualifying water, stormwater, and wastewater subsidies tax‑free (including retroactively), which boosts household incentives for conservation and cuts recipients' tax bills, but reduces federal revenue and risks compliance disputes and unequal benefits across income groups.
ACRE Act of 2025
The bill encourages more and cheaper lending for rural housing, agriculture, and aquaculture by exempting certain lenders' interest income, but it reduces federal revenue, favors specified lenders, and risks credit distortions and added compliance complexity for loans with foreign ties.
Employer Participation in Repayment Act
The bill makes employer student-loan repayments permanently tax-free—boosting take-home pay and making such benefits more attractive for employers—at the cost of reduced federal revenue and a risk that wealthier workers capture a disproportionate share of the benefit.
Social Security Expansion Act
The bill raises benefits and provides more elderly-targeted inflation adjustments and student protections—boosting income for many retirees, low‑earners, and students—while shifting costs onto higher earners and investment income and imposing administrative and solvency pressures that could lead to higher taxes or future benefit changes.
Telehealth Expansion Act of 2025
The bill preserves HSA eligibility while allowing deductible-free telehealth (expanding access and reducing legal uncertainty), but it may modestly raise plan costs and create incentives to exempt more services from deductibles, weakening cost-sharing and raising spending.
Freedom to Invest in Tomorrow’s Workforce Act
The bill makes 529 accounts more flexible for workforce credentials and military-related credentials—lowering barriers to upskilling—while increasing the risk that accounts will be depleted sooner and taxpayers may subsidize low-value training instead of traditional degrees.
Tax Administration Simplification Act
The bill gives many taxpayers—especially S-corporation owners and estimated taxpayers—more timing flexibility and clearer electronic-filing protections, at the cost of increased IRS implementation burdens, short-term uncertainty for some filers, and transition compliance and system-update costs.
Broadband Grant Tax Treatment Act
The bill increases the funds available for broadband deployment by excluding federal and state broadband grants from taxable income—speeding buildout and reducing uncertainty—at the cost of limiting related tax benefits (deductions/basis) and creating retroactive filing complexity for some recipients.
Stop Tax Penalties on American Hostages Act of 2025
The bill provides targeted, retroactive tax relief and procedural protections for people unlawfully detained or held hostage (and their families) by extending and waiving refund limits and automating processing, while imposing administrative costs and risks that some eligible people may be missed and causing a modest fiscal impact.
Amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.
The bill makes membership fees for health care sharing ministries tax-deductible and clarifies their non-insurance status, benefiting members with tax relief and regulatory certainty while raising revenue costs and increasing the risk that members — particularly lower-income people — will be exposed to inadequate coverage and fewer consumer protections.
Tax Fairness for Survivors Act
The bill increases the after-tax value of settlements for survivors of sexual assault and harassment—encouraging redress—but does so at modest fiscal cost and with added administrative and payroll-reporting complexity for payors and tax authorities.
Clean Elections Act
The bill empowers small donors and increases voter influence through 'Democracy Dollars' and greater donor privacy, at the cost of eliminating the traditional presidential public-financing option, moving reserved presidential funds to the general Treasury, and introducing transparency trade-offs if democracy dollars become widespread.
Federal Tax Credit Scholarship Improvement Act
The bill provides refundable, inflation-protected tax relief for taxpayers (especially middle-class families) but limits the benefit with a per-taxpayer cap and delays/smooths inflation adjustments, trading broader coverage for fiscal predictability and administrative simplicity.
First-Time Home Buyer Empowerment Act
The bill provides a limited, tax‑favored way to use long‑held 529 savings for a first home while preserving anti‑abuse safeguards, trading increased homebuying flexibility for potential tax recapture risk, a relatively low lifetime cap, and added timing/recordkeeping complexity.
SMART Savings Act of 2026
The bill reduces ambiguity by clarifying what counts as prohibited self‑dealing in IRAs and streamlines enforcement, but those protections come at the cost of potential lost account perks for some owners, increased compliance burdens for financial firms and employers, and short‑term uncertainty during implementation.
Retirement Simplification and Clarity Act
The bill expands direct-rollover options and adds clear notices to help older workers preserve and control retirement savings, at the expense of increased administrative burden and compliance costs for plan sponsors and a lingering risk of participant confusion.
Amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.
The bill removes installment-setup fees for recent low- and moderate-income filers to lower the financial barrier to repaying tax debts, at the cost of a delayed start, potential misclassification for those with falling incomes, a hard eligibility cutoff that leaves some paying fees, and modest lost fee revenue.
Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026
The bill reduces financial disincentives to participate in covered clinical trials and protects participants' access to means‑tested benefits—potentially speeding research—while narrowing those protections to life‑threatening trials and creating modest fiscal and administrative costs and some implementation ambiguity.
Amend the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.
The bill protects employees and the self‑employed from unexpected increases in the 0.9% Medicare payroll/self‑employment surtax by indexing thresholds to inflation, trading modestly lower long‑term federal revenue and some administrative transition costs for greater tax predictability and reduced need for future fixes.
