Track bills, resolutions, and amendments moving through Congress
Disaster Related Extension of Deadlines Act
The bill gives taxpayers in presidentially declared disaster areas clearer and extended tax-deadline relief and reduces related penalties and disputes, at the cost of modest administrative burdens for the IRS and potential delays or confusion that could slow processing for other taxpayers.
Employee Ownership Representation Act of 2025
The bill establishes new federal institutions and representation to promote employee ownership and transparency—potentially expanding worker wealth and preserving businesses—but it increases federal spending and raises governance, representation, and retirement-risk concerns if programs and safeguards are not carefully implemented.
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 lowers taxes for tipped workers and gives payroll‑tax relief to beauty‑sector employers—boosting take‑home pay and hiring—but does so at the cost of reduced federal revenue and added compliance, fairness, and benefit‑accrual risks.
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.
The resolution creates a detailed, multi-year fiscal and procedural roadmap aimed at achieving large deficit reductions and stronger defense funding, at the cost of concentrating procedural power in budget chairs and significant risk of cuts to mandatory social programs, constrained flexibility, and weaker regulatory safeguards.
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 reduces cross-border tax burdens and clarifies withholding rules to encourage trade and investment with Taiwan, but it will lower U.S. tax receipts and create added compliance complexity and timing uncertainty tied to reciprocal certification and carve-outs.
Expressing the sense of the Senate that the actions of the Trump Administration that drastically and indiscriminately reduce staff at Federal agencies, freeze vast swaths of critical Federal funding, and dismantle Federal agencies are destructive and harmful to communities across the United States and have raised costs for American families.
The bill aims to emphasize federal accountability and limit waste, but doing so through funding freezes and agency cuts risks disrupting services and shifting costs onto middle- and low-income Americans while threatening federal jobs.
Women's Retirement Protection Act
The bill strengthens spousal protections and funds community programs to improve women's retirement security, but imposes new compliance and litigation risks, creates recurring federal costs, and may leave structural barriers unaddressed.
Fair Access to Agriculture Disaster Programs Act
The bill helps farmers—including diversified and agritourism operations—keep eligibility for certain farm payments by counting agriculture-derived income, but it raises federal costs and risks discretionary, inconsistent, and more complex eligibility rules.
End Taxpayer Funding of Gender Experimentation Act of 2025
The bill prioritizes reducing federal funding and clarifying rules against taxpayer-subsidized gender transition procedures—saving federal outlays and creating administrative certainty—at the cost of restricting access to care for transgender people and imposing financial and administrative burdens on patients, employers, insurers, and health systems.
Stop Predatory Investing Act
The bill seeks to curb tax advantages for large single-family rental owners to encourage transfers to owner-occupants and nonprofits and reduce investor concentration, but it does so at the cost of higher taxes and compliance burdens for property owners and risks of market disruption and reduced rental investment that could raise housing costs.
Rent Relief Act of 2025
The bill delivers monthly refundable rent credits to lower housing costs for low‑income renters and target help to higher‑rent areas, but it increases IRS administrative complexity, risks reconciliation‑related year‑end tax shortfalls, and may under‑assist people in the very highest‑cost units.
WEST Act of 2025
The bill raises meaningful federal revenue by imposing a one-time 6% excise on extremely large private college endowments while limiting scope through high thresholds and religious exemptions, but it risks reducing university funding for students and staff and invites fairness and legal challenges concentrated on a few wealthy institutions.
American Housing and Economic Mobility Act of 2025
The bill directs large new federal resources and regulatory changes to expand affordable housing, accessibility, nondiscrimination, and community investment—boosting housing supply and access for underserved groups—while increasing federal spending, tax burdens for some estates, and compliance/market costs that could reduce supply, complicate transactions, or tighten credit in some markets.
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 and preserve sale proceeds by rolling gains into IRAs to support farm continuity and retirement savings, at the cost of potential 10‑year recapture liability, reduced transactional flexibility, and increased audit/administrative exposure.
Credit for Caring Act of 2025
The bill provides targeted tax relief to working family caregivers and helps pay for a broad set of caregiving supports, but its nonrefundable nature, caps, and documentation/privacy requirements limit help for the poorest and highest-cost caregivers and may create administrative barriers to claiming the credit.
Water Conservation Rebate Tax Parity Act
The bill makes water, stormwater, and (for primary residences) wastewater subsidies tax-free to encourage conservation and reduce recipients' tax burdens, but it lowers federal revenue, may shift costs onto utilities and their customers, and leaves some renters or non-owner-occupied properties without equivalent benefits.
Child Care Availability and Affordability Act
The bill expands employer tax credits, tax‑free employer care benefits, and a refundable dependent care credit to lower childcare costs and expand access, but it reduces federal revenue, creates administrative burdens, and may favor those with employer plans or married filers over some low‑income and nontraditional households.
ACRE Act of 2025
The bill encourages more and potentially cheaper rural real‑estate lending by exempting lenders' interest on qualifying loans, but does so at the cost of reduced federal revenue, a narrowly targeted subsidy, and possible underwriting/administrative and national‑security complications.
Saving Privacy Act
The bill increases Americans' financial privacy and reduces reporting burdens for firms and small sellers, but it does so at the cost of making law‑enforcement and regulatory oversight harder, raising implementation and litigation risks, and limiting future payments innovation.
Capital Gains Inflation Relief Act of 2025
The bill shields long-term noncorporate owners from taxation on inflation-driven gains—lowering tax bills for many individuals and small businesses—but does so at the cost of greater complexity, uneven treatment (excluding corporations), potential enforcement disputes, and reduced federal revenue.
Book Minimum Tax Repeal Act
The bill simplifies AMT rules and substantially reduces corporate AMT burdens—improving predictability and corporate cash flow—while risking lower federal revenue and shifting some tax benefits toward C corporations, which could raise taxes for some non‑corporate taxpayers and disadvantage certain small pass‑through businesses.
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 seeks to push surplus single-family homes into the market and curb deduction-based tax sheltering, potentially increasing housing supply and tax fairness, but it also raises taxes on affected homeowners, creates new liability and administrative burdens, and risks disputes over who is liable.
Employer Participation in Repayment Act
The bill makes employer student‑loan repayments permanently tax‑free, boosting take‑home pay and giving employers certainty for offering the benefit, at the cost of some federal revenue, potential fairness gaps for workers without employer programs, and modest compliance burdens for employers.
Social Security Expansion Act
The bill raises benefits and expands protections for many low‑ and middle‑income beneficiaries while strengthening revenue by taxing higher wages, but it does so at the cost of higher near‑ and long‑term federal spending, increased taxes for many workers and businesses, and significant administrative and implementation complexity.
Telehealth Expansion Act of 2025
The bill preserves HSA eligibility and tax advantages while promoting telehealth access, but it may modestly increase premiums, complicate plan administration, and enable benefit-design choices that weaken cost-sharing incentives.
Tribal Adoption Parity Act
The bill expands and clarifies who can claim benefits under section 23(d), giving tax relief and reduced compliance uncertainty to eligible organizations while raising fiscal costs and imposing administrative burdens to implement the change.
Freedom to Invest in Tomorrow’s Workforce Act
The bill broadens 529 account use to make credential and workforce training more affordable and flexible for students, workers, and military personnel, but it raises risks of diverted college savings, administrative complexity, potential misuse of tax-advantaged funds, and modest revenue loss for taxpayers.
Transportation Freedom Act
The bill seeks to raise pay, benefits, domestic auto production, and near-term consumer relief while providing large tax incentives, but it increases budgetary costs, regulatory complexity, and poses significant risks to air quality and long-term emissions reductions.
Small Business Investment Act of 2025
The bill strengthens tax incentives and liquidity for startup founders and investors by expanding and accelerating QSBS exclusions and clarifying eligibility, but it reduces federal revenue, increases compliance and administrative complexity, and concentrates benefits toward higher-income investors.
