Track bills, resolutions, and amendments moving through Congress
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.
HONOR Act
The bill removes U.S. tax advantages for payments tied to the Russian government and speeds enforcement to reinforce sanctions, but it raises tax costs for firms operating in Russia (and possibly consumers) and creates treaty/legal uncertainty for multinational taxpayers.
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.
Amend the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.
The bill protects wage earners and the self‑employed from unexpected Medicare payroll‑tax increases by indexing and automating threshold adjustments, at the cost of modest long‑term revenue loss, some administrative transition costs, and distributional effects that slightly favor higher earners.
Amend the Internal Revenue Code of 1986 to apply inflation adjustments to the base amount and adjusted base amount for purposes of determining taxable social security benefits.
The bill protects taxpayers' real-dollar thresholds and reduces the need for legislative adjustments by indexing §86 to inflation, but that protection comes with modestly lower federal revenue and small additional increases from $100 rounding.
Amend the Internal Revenue Code of 1986 to impose limitations on high-income taxpayers with large retirement account balances.
The bill limits tax‑deferral advantages for very large retirement accounts and increases required distributions to capture revenue and curb large tax benefits for the wealthiest savers, while imposing new compliance, withholding, and liquidity burdens that complicate administration and raise taxes or penalties for affected account holders.
Wildfire Victim Tax Relief and Recovery Act
The bill delivers targeted, time-limited tax relief and clearer tax rules for specific fire victims and agricultural producers to speed recovery and reduce uncertainty, while imposing revenue costs, leaving similarly affected people outside the narrow scope, and adding compliance complexity and potential fairness concerns.
Outcomes-Based Financing (OBF) for Students Act
The bill expands and standardizes income‑linked education financing and disclosure—potentially increasing access and reducing upfront risk for students—while creating tax revenue costs, privacy and consumer‑protection gaps, and risks of embedding inequities or shifting costs onto taxpayers.
COVID–19 Commuter Benefits Distribution Act
The bill gives employees the option of immediate cash and clarifies tax treatment for employers and Treasury, but it increases recipients' taxable income, can erode future tax-free transportation benefits, and raises employer compliance costs.
Amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.
The bill increases direct support for food security by making micro‑grants tax‑free for recipients, improving their ability to provide assistance, at the cost of a small reduction in federal revenue and some potential short‑term compliance confusion.
Amend the Internal Revenue Code of 1986 to maintain the prohibition on allowing any deduction or credit associated with a trade or business involved in trafficking marijuana.
The bill clarifies and tightens federal tax rules to prevent taxpayers from subsidizing federally prohibited marijuana operations, but does so by imposing significantly higher tax burdens and regulatory friction on state-legal cannabis businesses, risking business closures, informal operations, and financial access problems.
End Double Taxation of Successful Consumer Claims Act
The bill lowers the after-cost price of bringing consumer- and SCRA-related legal claims—improving access to justice for many plaintiffs—at the expense of reduced federal revenue and a likely increase in litigation incentives that may disproportionately benefit wealthier plaintiffs and raise costs for businesses and consumers.
Amend the Internal Revenue Code of 1986 to allow a deduction for loan interest payments made with respect to certain vehicles.
The bill lets buyers of trailers and campers deduct loan interest—lowering their after-tax cost—but at the expense of reduced federal revenue, potential unfairness to recent purchasers, and added compliance complexity.
