Track bills, resolutions, and amendments moving through Congress
Taxpayer Due Process Enhancement Act
The bill strengthens and clarifies procedural protections and access to judicial review for taxpayers disputing collections (preserving tolling and limiting automatic offsets) at the cost of greater administrative complexity, potential delays in IRS collections, and higher litigation and compliance risks for some taxpayers.
IRS Whistleblower Program Improvement Act
The bill strengthens whistleblower protections and compensation (through expanded court review, anonymity, interest on delayed awards, and clearer/expanded tax treatment) to encourage reporting and improve enforcement, but does so at the cost of greater administrative burden, longer proceedings, reduced public transparency, and higher and more uncertain government and taxpayer costs.
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.
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.
Retire through Ownership Act
The bill increases predictability for ESOP fiduciaries and plan sponsors by endorsing a specific IRS valuation approach and limiting agency expansion, but it risks higher valuations, reduced appraisal scrutiny, and potential mispricing that could raise costs for buyers and plan participants.
Employee Ownership Representation Act of 2025
The bill expands federal support, formal representation, and outreach for employee ownership—potentially boosting worker wealth and preserving small businesses—while adding new federal offices, costs, and risks of politicization and bureaucratic duplication.
Filing Relief for Natural Disasters Act
The bill gives disaster-affected taxpayers broader, easier-to-access tax-deadline relief to aid recovery, at the cost of possible refund delays, greater IRS administrative burden, and inconsistent treatment across States.
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.
Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034.
This concurrent budget resolution offers a 10-year fiscal blueprint and tools to pursue up to $2 trillion in deficit reduction and policy changes—providing predictability for defense, health, research, and tax planning—while concentrating procedural power and risking cuts to benefits, reduced flexibility in crises, higher long‑term debt if offsets fail, and environmental and regulatory tradeoffs.
Pandemic Unemployment Fraud Enforcement Act
The bill strengthens the government's ability to investigate and recover pandemic-era unemployment fraud (potentially saving taxpayer money and deterring organized abuse) while extending legal exposure and administrative costs for individuals and state agencies and cutting $5 million from previously authorized program balances.
An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034.
The resolution gives Congress and agencies clearer multi-year budget totals and specific program baselines that improve planning and can enable targeted protections, but it also locks in higher near-term spending levels, concentrates procedural power, and risks crowding out other priorities or increasing long-term deficits if offsets or enforcement fail.
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.
Honoring the life of Dr. Paul Farmer by recognizing the duty of the Federal Government to adopt a 21st century global health solidarity strategy and take actions to address past and ongoing harms that undermine the health and well-being of people around the world.
The bill would expand U.S. investment and leadership in global health—potentially saving lives and lowering pandemic risk worldwide—but it would raise U.S. aid spending and risks limited long-term impact or short-term disruption if underlying structural issues and program transitions are not addressed.
Women's Retirement Protection Act
The bill strengthens spousal protections and directs federal funding to help women and survivors secure retirement assets—improving equity and enforcement—while creating new administrative burdens and recurring federal costs that may fall on employers, participants, and taxpayers, and that could concentrate grant dollars among larger organizations.
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.
Rent Relief Act of 2025
The bill provides targeted, potentially cash-flow-improving tax relief to low-income renters (including utilities and higher thresholds in high-cost areas) while increasing federal spending and creating administrative and reconciliation risks that could limit access or impose liabilities.
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.
American Housing and Economic Mobility Act of 2025
The bill channels substantial federal resources and new consumer protections to expand affordable, accessible, and more-equitable housing and bank/mortgage transparency, but does so at the cost of higher compliance and construction expenses, increased administrative burden, and fiscal effects that may reduce private market activity or raise costs for taxpayers and some estates.
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.
Credit for Caring Act of 2025
This bill provides targeted tax relief to help working caregivers afford a wide range of in‑home care expenses and partially replace lost wages, but it excludes many low‑income caregivers (nonrefundable), limits total assistance with a $5,000 cap and income phaseouts, and adds verification and reporting burdens that could delay or complicate claiming the credit.
DELIVER Act of 2025
The bill increases financial and administrative incentives for volunteers to deliver meals to vulnerable people by allowing mileage deductions at the business rate, at the cost of reduced tax revenue, potential for overclaims, and limited benefit to low-income volunteers.
Repeal the provision of law that provides automatic pay adjustments for Members of Congress.
The bill removes automatic, formula-based congressional pay adjustments to give lawmakers discretion (and short-term budget relief), at the cost of making pay decisions more politicized and risking larger lump-sum costs for taxpayers later.
Water Conservation Rebate Tax Parity Act
The bill makes certain water, stormwater, and wastewater subsidies nontaxable—lowering costs for recipients and encouraging conservation—while reducing federal revenue and creating potential compliance and equity concerns.
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.
ACRE Act of 2025
The bill aims to lower borrowing costs and expand financing for rural homes, agriculture, and aquaculture by exempting certain interest from lender taxation, but it reduces federal revenue, concentrates benefits among specified lenders, risks credit‑allocation distortions, and adds compliance exclusions for entities tied to listed foreign adversaries.
Saving Privacy Act
The bill significantly strengthens individuals' financial-privacy and anti‑centralization protections and expands remedies for unlawful disclosures, but does so at the cost of reduced investigative and market‑surveillance capabilities, increased compliance and litigation burdens on banks (and possibly taxpayers), and limits on certain policy tools such as a Fed retail CBDC.
Book Minimum Tax Repeal Act
The bill simplifies corporate tax compliance and reduces many C corporations' federal minimum tax while expanding credit usability, but it does so at the likely cost of lower federal revenue, potential downstream impacts on households or services, and short-term implementation and planning disruptions.
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.
