Track bills, resolutions, and amendments moving through Congress
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
The bill expands and clarifies tax relief for disaster-affected individuals (including non-itemizers and wildfire victims) to speed recovery and simplify administration, but it reduces federal revenue, adds compliance complexity, and provides time-limited, uneven coverage that leaves some victims without relief.
Clergy Act
The bill gives ordained religious workers a clear, time-limited opportunity and administrative path to join Social Security — improving retirement and survivor coverage and planning flexibility — but it permanently removes the exemption once revoked, risks large retroactive tax bills for late opt-ins, and increases administrative and taxpayer costs.
SEED Act
The bill expands an educator expense deduction to early childhood educators and broadens which childcare sites qualify—helping educators and potentially improving care—while reducing federal revenue and creating some eligibility uncertainty for small providers.
Survivor Justice Tax Prevention Act
The bill makes damages for sexual acts/contact more accessible and tax-free for survivors (and funds more awareness) but reduces federal revenue and creates enforcement and legal‑doctrine uncertainties that could complicate tax administration.
HONOR Act
The bill strengthens sanction-aligned tax policy and simplifies enforcement by denying U.S. tax benefits for Russian-government taxes, but it shifts increased tax burdens onto U.S. companies and potentially consumers and raises legal and treaty-reciprocity risks for multinational taxpayers.
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.
No Tax on Tips Act
The bill provides immediate tax relief and improved cash flow for many tipped workers and tax savings for small service employers, at the cost of modest federal revenue loss, employer implementation burdens, and potential eligibility, classification, and enforcement challenges.
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 create a negotiated, transparent framework to reduce double taxation and increase clarity for some U.S.–Taiwan cross-border activity, but it risks reduced federal revenue and raises compliance, enforcement, and transition burdens for taxpayers, financial institutions, and businesses.
End Taxpayer Funding of Gender Experimentation Act of 2025
The bill reduces federal spending on gender‑transition procedures and preserves employer flexibility to offer unsubsidized coverage, but it restricts access to gender‑affirming care for people reliant on federal programs and shifts costs and administrative burdens onto individuals, states, insurers, and some employers.
Stop Predatory Investing Act
The bill aims to curb perceived tax-avoidance in large or aggregated single-family rental ownership while protecting sales to owner-occupiers and nonprofits, trading broader reductions in rental tax benefits and increased compliance burdens for potential gains in tax fairness and targeted affordability preservation.
WEST Act of 2025
The bill generates meaningful one-time federal revenue by taxing the largest private college endowments while limiting coverage to ultra-wealthy institutions and exempting religious schools — but it risks reducing funds for scholarships and programs at taxed schools and could lead them to raise tuition or cut services.
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 farmers selling qualified farmland shift sale proceeds into IRAs to avoid immediate capital gains tax and gain safe harbors, but it imposes substantial future recapture risk with personal liability, extends IRS audit exposure, and limits concurrent IRA deductions.
Child Care Availability and Affordability Act
The bill expands refundable dependent-care credits and strengthens tax incentives for employers to provide childcare — making care more affordable and encouraging employer-based solutions — but does so at the cost of reduced federal revenue, added administrative complexity, and benefits that may be concentrated among larger employers and employees already receiving benefits.
Capital Gains Inflation Relief Act of 2025
The bill gives noncorporate investors meaningful relief by indexing long‑term capital gains for inflation, especially for pass‑through owners and holders of digital/tangible assets, at the cost of added complexity, recordkeeping requirements, uneven treatment across entity types, and rules that limit or exclude inflation protection for certain losses and depreciable basis.
Amend the Internal Revenue Code of 1986 to impose an excise tax on the failure of certain hedge funds owning excess single-family residences to dispose of such residences, and for other purposes.
The bill tightens tax treatment of excess single-family residences to reduce perceived tax preferences and raise revenue while giving taxpayers time to plan, but it raises taxes and cash-flow pressures for affected owners and increases compliance burdens for taxpayers and the IRS.
Social Security Expansion Act
The bill raises Social Security benefits, strengthens protections for low‑earners and students, and increases tax enforcement on investment income—providing bigger, more tailored retirement and survivor benefits while increasing federal outlays, payroll/surtax burdens for some taxpayers, and administrative complexity.
Small Business Investment Act of 2025
This bill expands and clarifies Section 1202 QSBS benefits (including for converted debt and S corporations) to encourage startup investment and earlier liquidity for investors, but does so at the cost of reduced federal revenue, greater tax complexity, and uneven treatment between pre- and post-enactment holders.
Tax Administration Simplification Act
The bill gives small businesses and individual taxpayers more timing flexibility and predictability—reducing missed-election, late-filing, and short-term cash-flow risks—at the cost of added IRS implementation burden, transitional confusion, revenue-timing shifts, and some legal and compliance uncertainty until Treasury issues clarifying guidance.
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 gives tax relief and clearer tax status to members and operators of health care sharing ministries, but it risks encouraging underinsurance, weakening consumer protections, and reducing federal revenue.
Clergy Act
The bill gives some clergy a clear path to join Social Security and obtain retirement and survivor benefits, while creating risks of large retroactive tax bills, permanently removing exemption flexibility, and modestly increasing administrative and program costs.
ENABLE Act
The bill permanently expands and clarifies tax-favored saving options for people with disabilities and their families—improving long-term financial flexibility for disability-related expenses—while imposing modest federal revenue costs and requiring implementation steps and outreach to ensure equitable take-up.
Death Tax Repeal Act of 2025
The bill eliminates federal estate and GST taxes—boosting inheritances and protecting family businesses while clarifying an indexed unified credit and tightening some trust rules, but substantially reducing federal revenue, concentrating benefits among wealthy estates, and adding transition and compliance costs.
Tax Fairness for Survivors Act
The bill substantially increases the after-tax recovery for survivors of sexual assault and harassment (making settlements tax- and payroll-tax-free) and thereby lowers barriers to seeking redress, at the cost of modest federal revenue loss and added administrative and payroll-reporting complexity for taxpayers, employers, insurers, and the IRS.
AIMM Act
The bill permanently preserves and expands interest-related deductions—giving businesses more predictable tax treatment and cash flow—while reducing federal revenue and creating a modest competitive tilt toward capital-intensive firms plus some administrative burden.
ELITE Vehicles Act
The bill trims federal spending and reduces tax-code complexity by eliminating several vehicle- and charger-related tax credits, but it shifts costs onto consumers, businesses, and charger hosts and risks slowing EV adoption, infrastructure deployment, and related economic and environmental benefits.
Respect Parents’ Childcare Choices Act
The bill expands parental choice and kinship-based child care and increases pay/support for relative caregivers, but it shifts much care into a voucher model, reduces some oversight and secular protections, and eliminates an existing dependent-care tax credit—trading broader family control and flexibility for increased administrative burdens, safety and church‑state risks, and higher costs for some families.
Wildfire Victim Tax Relief and Recovery Act
The bill provides targeted tax relief and clearer tax rules for Texas Panhandle fire survivors and affected agricultural owners—boosting net disaster recoveries and reducing uncertainty—at the cost of reduced near-term federal revenue, narrower coverage that may produce unequal treatment, and added compliance complexity for taxpayers and administrators.
Improve and Enhance the Work Opportunity Tax Credit Act
The bill increases and broadens tax credits to encourage hiring of veterans, SNAP recipients, low-income individuals, and youth — likely raising employment for those groups — but does so at the cost of reduced federal revenue and added administrative complexity with some uneven exclusions.
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 non-cannabis taxpayers from subsidizing marijuana businesses, but it raises tax burdens and compliance friction for state-legal cannabis operators, risking market exits, informal cash operations, and reduced access to credit.
End Double Taxation of Successful Consumer Claims Act
The bill makes attorneys' fees for consumer-protection and SCRA claims deductible above the line to lower plaintiffs' net costs and improve access to justice, while increasing federal revenue loss and creating risks of uneven benefits and higher litigation costs passed to businesses and consumers.
