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.
Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
The bill gives early childhood teachers and programs a tax deduction that boosts classroom support and teacher income, but it reduces federal revenue and adds compliance and potential audit uncertainty for providers.
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 increases take-home pay for many tipped workers and lowers payroll-tax costs for some small employers by clarifying and expanding tip-related tax benefits, at the cost of reduced federal/payroll revenues, added compliance burdens, and risks of limited wage growth or misuse by employers.
End Taxpayer Funding of Gender Experimentation Act of 2025
The bill reduces federal spending on gender‑affirming care and aligns Exchange offerings with that restriction, saving some federal dollars and preserving employer flexibility to offer unsubsidized benefits, but it substantially reduces subsidized access to transition-related care, raises costs for affected individuals and insurers, shifts costs to states and private payers, and creates equity and administrative burdens.
Rent Relief Act of 2025
The bill provides targeted, refundable rental relief (including utilities and monthly advance payments) to lower-income renters and extra support in high-cost areas, but it increases federal spending, creates repayment/reconciliation risks for advance payments, excludes the very highest rent amounts, and adds administrative complexity that may delay or unevenly distribute benefits.
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.
Credit for Caring Act of 2025
The bill gives meaningful tax relief and broader expense coverage to many caregivers—especially middle‑income families and those who lose work time to provide care—but it excludes the poorest caregivers, may not cover very high care costs, and introduces new paperwork and verification burdens.
DELIVER Act of 2025
The bill increases the tax incentive for volunteer meal deliveries (likely boosting service to vulnerable people and simplifying recordkeeping) at the cost of reduced federal revenue and some compliance and equity limits for low‑income volunteers.
Child Care Availability and Affordability Act
The bill increases tax-based support for dependent and household care—boosting refundable credits, expanding employer incentives, and raising exclusions to lower out-of-pocket costs and encourage work—while shifting costs to the federal budget, concentrating some benefits among larger employers and higher-income employees, and adding administrative and eligibility burdens that may exclude informal caregivers.
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.
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 targets tax benefits for certain single-family residence owners to raise revenue and discourage speculative holding, but it does so by removing mortgage interest/depreciation benefits and adding an excise tax and compliance complexity that raises taxes and cash-flow pressures for the affected homeowners.
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.
Tribal Adoption Parity Act
The bill makes it easier and less costly for families adopting children recognized by Indian tribal governments to claim the federal adoption tax credit, at the cost of modest federal revenue loss and some administrative burden for taxpayers and the IRS.
Transportation Freedom Act
The bill steers tax incentives and regulatory relief to encourage domestic vehicle production and improve benefits for some auto workers and manufacturers, but does so by weakening or constraining stronger emissions and efficiency rules—trading near-term cost savings and onshoring gains for higher long-term pollution, health impacts, fiscal costs, and competitive pressure favoring larger firms.
Small Business Investment Act of 2025
The bill increases and accelerates tax-favored treatment for qualifying small-business stock—boosting liquidity and incentives for startup investment and clarifying some S‑corp rules—while trading off substantial revenue loss, greater complexity, and unequal treatment between pre- and post-enactment holders.
Sustainable Vessel Fuel Act
The bill incentivizes zero‑emission marine fuels to reduce shipping emissions and spur clean‑fuel industry growth, but does so at the cost of federal revenue and via narrow standards that create compliance burdens and near‑term supply constraints for producers and operators.
Rural Historic Tax Credit Improvement Act
The bill steers more private capital into preserving and building affordable rural housing by raising and monetizing rehab tax credits and protecting tax basis, but it reduces federal revenue, adds compliance and administrative complexity, and creates limits and uneven tax treatment that may constrain or distort some projects.
ENABLE Act
The bill permanently expands tax-favored saving routes for people with disabilities and their families—increasing and preserving disability-related savings—while producing modest federal revenue loss and risks of uneven uptake and short-term implementation complexity.
America First Act
The bill trades reduced federal and state spending and clearer, narrower eligibility rules for significant cuts in benefits and services for many lawfully present and other noncitizen residents—raising health, nutrition, housing, education, and administrative burdens that affect immigrants, mixed‑status families, providers, and communities.
Flood Insurance Affordability Tax Credit Act
The bill reduces upfront flood-insurance burdens and targets credits to lower-income homeowners by advancing up to 33% of premiums, but it increases federal costs and administrative complexity while still leaving many low-income homeowners responsible for unaffordable remaining premiums.
AIMM Act
The bill gives businesses clearer, permanent ability to deduct depreciation/amortization under the section 163(j) interest limit—improving cash flow and planning—while reducing federal revenue, advantaging capital‑intensive firms, and requiring IRS administrative updates.
ELITE Vehicles Act
The bill simplifies tax law and reduces federal spending by repealing several clean-vehicle and charging credits, but it raises costs for buyers and businesses and is likely to slow EV and charger deployment with negative environmental and economic ripple effects.
Respect Parents’ Childcare Choices Act
The bill expands and funds kinship-based childcare and clarifies some tax rules, giving families more choice, but shifts support toward parent‑directed vouchers, reduces oversight for in‑home relative care, and eliminates an existing dependent care tax credit—raising costs and administrative burdens for many families and states.
Financing Our Energy Future Act
The bill mobilizes private capital through PTPs to accelerate investment in clean energy, storage, and low‑carbon fuels—potentially cutting project costs and improving grid resilience—but does so at the risk of reduced federal revenue, added regulatory complexity, certification costs for some manufacturers, and the possibility of extending certain fossil/transitional infrastructure investments.
Fiscal Sponsorship Transparency Act of 2026
The bill strengthens transparency and penalties to deter and uncover abusive conduit arrangements in charitable giving, at the cost of adding compliance burdens, financial risk for organizations and leaders, and uncertainty for donors.
MediKids Act
The bill expands Medicaid coverage for young adults, newborns, and immigrants and eases state costs for coverage, but does so at the expense of higher federal spending and new administrative, legal, and tax-administration burdens that states, families, and taxpayers will need to manage.
Curtailing Executive Overcompensation (CEO) Act
The bill discourages extreme CEO pay and strengthens tax fairness by imposing an excise tax and denying deductions for taxed amounts, but it risks higher consumer prices or lower wages/returns and increases compliance costs for businesses and the IRS.
ONSHORE Manufacturing Act
The bill trades meaningful incentives to rebuild U.S. medical manufacturing capacity, improve supply‑chain resilience, and spur cleaner production for a measurable fiscal cost and added complexity that may concentrate benefits among larger firms and require substantial administrative oversight.
Improve and Enhance the Work Opportunity Tax Credit Act
The bill strengthens and broadens employer hiring tax credits to lower employers' costs and boost jobs for veterans, SNAP recipients, and other target groups, at the expense of reduced federal revenue and increased administrative complexity with uneven effects for some beneficiaries.
