Darin LaHood

SAVE Act

United States · United States Congress · 3 January 2025

Safeguard American Voter Eligibility Act or the SAVE Act This bill requires individuals to provide documentary proof of U.S. citizenship when registering to vote in federal elections. Specifically, the bill prohibits states from accepting and processing an application to register to vote in a federal election unless the applicant presents documentary proof of U.S. citizenship. The bill specifies what documents are considered acceptable proof of U.S. citizenship, such as identification that complies with the REAL ID Act of 2005 that indicates U.S. citizenship. Further, the bill (1) prohibits states from registering an individual to vote in a federal election unless, at the time the individual applies to register to vote, the individual provides documentary proof of U.S. citizenship; and (2) requires states to establish an alternative process under which an applicant may submit other evidence to demonstrate U.S. citizenship. Each state must take affirmative steps on an ongoing basis to ensure that only U.S. citizens are registered to vote, which shall include establishing a program to identify individuals who are not U.S. citizens using information supplied by certain sources. Additionally, states must remove noncitizens from their official lists of eligible voters. The bill allows for a private right of action against an election official who registers an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship. The bill establishes criminal penalties for certain offenses, including registering an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship.

Family and Small Business Taxpayer Protection Act

United States · United States Congress · 3 January 2025

Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.  The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the Treasury Inspector General for Tax Administration, Office of Tax Policy, U.S. Tax Court, and offices within the Department of the Treasury that provide oversight and support for the IRS.  

FIND Act

United States · United States Congress · 3 January 2025

Firearm Industry Non-Discrimination Act or the FIND Act This bill prohibits the federal government from entering into contracts with an entity that discriminates against firearm trade associations or businesses that deal in firearms, ammunition, or related products. Specifically, the bill requires a federal agency to include in each contract for the procurement of goods or services awarded by the agency a clause requiring the prime contractor to certify that it (1) has no policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association; and (2) will not adopt a policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association during the term of the contract. The bill establishes (1) a similar requirement with respect to subcontracts, and (2) penalties for violations. The bill makes such prohibition inapplicable to a contract for the procurement of goods or services that is a sole-source contract.

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.

United States · United States Congress · 3 January 2025

TCJA Permanency Act

United States · United States Congress · 3 January 2025

TCJA Permanency Act This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act. The bill makes permanent the  individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%; increased standard deduction; personal exemption allowance repeal; exclusion from income of student loans discharged due to death or disability; qualified business income tax deduction (199A tax deduction); allowance of ABLE account contributions in excess of the annual gift tax exclusion amount; base estate and gift tax exclusion amount of $10 million (adjusted annually); and alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers. The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit.  The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.g., instructional materials, tutoring, test and enrollment fees, and educational therapies).  The bill permanently eliminates certain miscellaneous itemized deductions and makes permanent the  state and local tax deduction limit of $10,000 ($5,000 for married individuals filing separately), mortgage interest tax deduction limit of $750,000 ($375,000 for married individuals filing separately), limit on the deduction of cash charitable contributions to 60% of a taxpayer’s adjusted gross income, and certain limits on casualty loss tax deductions.  The bill also permanently eliminates the exclusion from income for employer-reimbursed bicycle commuting expenses.

Born-Alive Abortion Survivors Protection Act

United States · United States Congress · 3 January 2025

Born-Alive Abortion Survivors Protection Act This bill establishes requirements for the degree of care a health care practitioner must provide in the case of a child born alive following an abortion or attempted abortion. Specifically, a health care practitioner who is present must (1) exercise the same degree of care as would reasonably be provided to any other child born alive at the same gestational age, and (2) ensure the child is immediately admitted to a hospital. Additionally, a health care practitioner or other employee who has knowledge of a failure to comply with the degree-of-care requirements must immediately report such failure to law enforcement. A health care practitioner who fails to provide the required degree of care, or a health care practitioner or other employee who fails to report such failure, is subject to criminal penalties—a fine, up to five years in prison, or both. An individual who intentionally kills or attempts to kill a child born alive is subject to prosecution for murder. The bill bars the criminal prosecution of a mother of a child born alive under this bill and allows her to bring a civil action against a health care practitioner or other employee for violations.

Constitutional Concealed Carry Reciprocity Act of 2025

United States · United States Congress · 3 January 2025

Constitutional Concealed Carry Reciprocity Act This bill establishes a federal statutory framework to regulate the carry or possession of concealed firearms across state lines. Specifically, an individual who is eligible to carry a concealed firearm in one state may carry or possess a concealed handgun (other than a machine gun or destructive device) in another state that allows its residents to carry concealed firearms. It sets forth requirements for lawful concealed carry across state lines. The bill preempts most state and local laws related to concealed carry and establishes a private right of action for a person adversely affected by interference with a concealed-carry right established by this bill.

Community Reclamation Partnerships Act of 2025

United States · United States Congress · 3 January 2025

Community Reclamation Partnerships Act of 2025 This bill revises the Abandoned Mine Land Reclamation Program, which restores land and water adversely impacted by surface coal mines that were abandoned before August 3, 1977. Until September 30, 2032, the bill allows a state with an approved reclamation program to enter into a memorandum of understanding with relevant federal or state agencies for remediating mine drainage on abandoned mine land and water impacted by abandoned mines. In addition, the bill authorizes a partnership between a state and a community reclaimer for remediating abandoned mine land if certain conditions are met. A community reclaimer is a person who (1) voluntarily assists a state in a reclamation project, (2) did not participate in the creation of site conditions at the proposed site or activities that caused any land or waters at the site to become eligible for reclamation or drainage abatement expenditures, and (3) is not subject to outstanding violations of surface coal mining permits.

Proposing an amendment to the Constitution of the United States to limit the number of terms that a Member of Congress may serve.

United States · United States Congress · 6 January 2025

This joint resolution proposes an amendment to the Constitution establishing term limits for individuals serving in the Senate and the House of Representatives. The proposed amendment makes an individual who has served two terms in the Senate ineligible for appointment or election to the Senate and an individual who has served three terms as a Member of the House of Representatives ineligible for election to the House of Representatives. The joint resolution provides that the amendment shall be valid when ratified by the legislatures of three-fourths of the states within seven years after the date of its submission for ratification. Under Article V of the Constitution, both chambers of Congress may propose an amendment by a vote of two-thirds of all Members present for such vote. A proposed amendment must be ratified by the states as prescribed in Article V and as specified by Congress.

Clergy Act

United States · United States Congress · 7 January 2025

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

National Law Enforcement Officers Remembrance, Support, and Community Outreach Act

United States · United States Congress · 9 January 2025

National Law Enforcement Officers Remembrance, Support and Community Outreach Act. [ sic ] This bill temporarily directs the Department of the Interior to award a grant to the National Law Enforcement Officers Memorial Fund for the expenses associated with operating and enhancing the community outreach, public education, and officer safety and wellness programs of the National Law Enforcement Museum.

To direct the Joint Committee on the Library to procure a statue of Benjamin Franklin for placement in the Capitol.

United States · United States Congress · 9 January 2025

This bill requires the Joint Committee on the Library to contract for and place a statue of Benjamin Franklin in the Capitol. The committee shall place the statue in a permanent public location where it is accessible during a guided tour provided by the Capitol Visitor Center. The contract must be executed by December 31, 2025, and the statue must be placed by December 31, 2026. 

Defund Planned Parenthood Act of 2025

United States · United States Congress · 9 January 2025

Defund Planned Parenthood Act of 2025 This bill restricts federal funding for Planned Parenthood Federation of America, Inc. or any of its affiliates or clinics for one year. Specifically, it prohibits providing federal funding to those entities unless they certify that the affiliates and clinics will not perform, and will not provide funds to entities that perform, abortions during that year. If the certification requirement is not met, the Department of Health and Human Services and the Department of Agriculture must recoup any federal assistance received by those entities. However, the bill's funding restriction does not apply to abortions performed in cases of rape or incest or when necessary to resolve a physical condition that endangers a woman's life. The bill also provides additional funding for community health centers for the one-year period. These funds are subject to the same abortion-related restrictions and exceptions.

Prosecutors Need to Prosecute Act

United States · United States Congress · 13 January 2025

Prosecutors Need to Prosecute Act This bill requires certain state and local prosecutors to report data on criminal referrals and outcomes of cases involving murder or non-negligent manslaughter, forcible rape, robbery, aggravated assault, burglary, larceny, motor vehicle theft, arson, or any offense involving the illegal use or possession of a firearm. The reporting requirement applies to state and local prosecutors in a jurisdiction with 380,000 or more persons that receives funding under the Edward Byrne Memorial Justice Assistance Grant program. The report must contain data on cases referred for prosecution, cases declined for prosecution, cases resulting in a plea agreement with the defendant, cases initiated against defendants with previous arrests or convictions, and defendants charged who were released or eligible for bail.

Small Business Growth Act

United States · United States Congress · 13 January 2025

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025

United States · United States Congress · 22 January 2025

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025 This bill modifies provisions relating to federal funding for, and health insurance coverage of, abortions. Specifically, the bill prohibits the use of federal funds for abortions or for health coverage that includes abortions. Such restrictions extend to the use of funds in the budget of the District of Columbia. Additionally, abortions may not be provided in a federal health care facility or by a federal employee. Historically, language has been included in annual appropriations bills for the Department of Health and Human Services (HHS) that prohibits the use of federal funds for abortions—such language is commonly referred to as the Hyde Amendment. Similar language is also frequently included in appropriations bills for other federal agencies and the District of Columbia. The bill makes these restrictions permanent and extends the restrictions to all federal funds (rather than specific agencies). The bill's restrictions regarding the use of federal funds do not apply in cases of rape, incest, or where a physical disorder, injury, or illness endangers a woman's life unless an abortion is performed. The Hyde Amendment provides the same exceptions. The bill also prohibits qualified health plans from including coverage for abortions. Currently, qualified health plans may cover abortion, but the portion of the premium attributable to abortion coverage is not eligible for subsidies.

Thin Blue Line Act

United States · United States Congress · 14 January 2025

Thin Blue Line Act This bill expands the list of statutory aggravating factors in death penalty determinations to also include killing or targeting a law enforcement officer, firefighter, or other first responder.

Miracle on Ice Congressional Gold Medal Act

United States · United States Congress · 15 January 2025

Miracle on Ice Congressional Gold Medal Act This bill provides for the award of Congressional Gold Medals to the members of the 1980 U.S. Olympic men's ice hockey team in recognition of the team's achievement at the 1980 Winter Olympic Games.

FAIR PREP Act of 2025

United States · United States Congress · 15 January 2025

Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025 This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.) The bill defines prepare with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims. However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns). Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service.  

Repealing Big Brother Overreach Act

United States · United States Congress · 15 January 2025

Repealing Big Brother Overreach Act This bill repeals the Corporate Transparency Act. The act requires existing companies and newly created companies to report beneficial ownership information to the Department of the Treasury’s Financial Crimes Enforcement Network for purposes of addressing the financing of terrorism and money laundering.

NO GOTION Act

United States · United States Congress · 16 January 2025

No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act This bill prohibits an entity that is created in, organized in, or controlled (in the aggregate) by China, Russia, Iran, or North Korea, or an entity controlled (in the aggregate) by one or more of such entities, from claiming multiple energy-related federal tax credits and incentives. Specifically, the bill prohibits such entities from claiming the federal tax credits for alternative fuel vehicle refueling property, second-generation biofuel, biodiesel fuel, sustainable aviation fuel, renewable electricity production, carbon sequestration, zero-emission nuclear power production, clean hydrogen production, clean commercial vehicles, advanced manufacturing production, clean electricity production, clean fuel production, investments in energy property, advanced energy projects, clean electricity investment, biodiesel mixtures, alternative fuel, and alternative fuel mixtures. Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings. Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.

Health Care Efficiency Through Flexibility Act

United States · United States Congress · 16 January 2025

Health Care Efficiency Through Flexibility Act This bill requires the Centers for Medicare & Medicaid Services (CMS) to delay certain requirements relating to the reporting of quality measures by accountable care organizations (ACOs) under the Medicare Shared Savings Program and to also test alternative reporting methods for ACOs. (The Medicare Shared Savings Program enables ACOs to receive payments for savings stemming from care coordination and management.) Specifically, the CMS must delay the requirement that ACOs use a specified electronic system for reporting quality measures until January 1, 2030. Additionally, the CMS must establish a pilot program to test other digital reporting methods; ACOs that participate in the pilot program are exempt from using the existing electronic system.  The CMS must also implement standards for digital reporting by January 1, 2030, that ensure all electronic health record systems used by ACOs are able to support reporting across a range of practice sizes, specialties, and geographic locations. ACOs may use existing reporting methods until the standards are implemented.

To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

United States · United States Congress · 16 January 2025

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

Chiropractic Medicare Coverage Modernization Act of 2025

United States · United States Congress · 16 January 2025

Chiropractic Medicare Coverage Modernization Act of 2025 This bill expands Medicare coverage of chiropractic services to include all services provided by chiropractors, rather than only subluxation corrections through manual manipulation of the spine.

Permanent Tax Cuts for American Families Act of 2025

United States · United States Congress · 16 January 2025

Permanent Tax Cuts for American Families Act of 2025 This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act. Under current law, the standard tax deduction consists of a statutory base amount that is adjusted annually for inflation. For tax years 2018-2025, the Tax Cuts and Jobs Act increased the standard tax deduction statutory base amounts to $24,000 (from $6,000) for joint filers, $18,000 (from $4,400) for head-of-household filers, and $12,000 (from $3,000) for single filers, which almost doubled the inflation-adjusted standard tax deduction amount for most taxpayers. Under the bill, the increased standard tax deduction statutory base amounts of $24,000 for joint filers, $18,000 for head-of-household filers, and $12,000 for single filers are made permanent. The bill also makes permanent the annual adjustments to such amounts for inflation.

No Retaining Every Gun In a System That Restricts Your Rights Act

United States · United States Congress · 20 January 2025

No Retaining Every Gun In a System That Restricts Your Rights Act This bill modifies the retention requirements for firearm transaction records of federal firearms licensees (FFLs) that go out of business. Current law generally requires FFLs that go out of business to deliver their firearm transaction records to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). This bill removes the requirement for FFLs that go out of business to deliver their firearm transaction records to the ATF. Further, the bill requires the ATF to destroy all out-of-business records it has collected from FFLs.

Defending American Jobs and Investment Act

United States · United States Congress · 21 January 2025

Defending American Jobs and Investment Act This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes. Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes. Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill). The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report. The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report, directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.

ALIGN Act

United States · United States Congress · 21 January 2025

Increased TSP Access Act of 2025

United States · United States Congress · 21 January 2025

Increased TSP Access Act of 2025 This bill directs the Department of Agriculture (USDA) to modify the certification process for Technical Service Providers (TSPs) at the Natural Resources Conservation Service (NRCS) by establishing an approval process for nonfederal certifying entities and a streamlined certification process for TSPs that hold certain specialty certifications. As background, TSPs are third-party service providers, such as private businesses, Indian tribes, and nonprofit organizations, that work on behalf of customers to offer planning, design, and implementation services that meet NRCS criteria. The bill specifies that USDA must ensure, to the maximum extent practicable, third-party providers with expertise in the technical aspects of conservation practice design, implementation, and evaluation are eligible to become approved TSPs. USDA must provide a streamlined certification process for TSPs who hold appropriate specialty certifications (e.g., certified crop advisors). In determining the eligibility of a nonfederal certifying entity, USDA must consider the ability, experience, expertise, and history of the entity. USDA must decide whether to approve an application submitted by a nonfederal certifying entity to certify TSPs within a specified time period.   USDA must also review a TSP's certification by a nonfederal certifying entity within a specified time period. If the certification is satisfactory, USDA must include the TSP on a USDA-maintained registry of certified TSPs. The bill also specifies that TSPs must be paid at rates equivalent to technical assistance provided by USDA. Further, USDA must provide accessible public information on TSPs, including information on funding, certification results, and utilization rates.

Chemical Tax Repeal Act

United States · United States Congress · 22 January 2025

Chemical Tax Repeal Act This bill repeals the Hazardous Substance Superfund excise tax imposed on certain chemicals and chemical substances. Under current law, an excise tax is imposed through December 31, 2031, on taxable chemicals and taxable chemical substances that are (1) manufactured or produced in the United States, or (2) imported into the United States. The excise tax rate varies between 44 cents per ton to $9.74 per ton, depending on the chemical and certain other variables. (There are 42 listed taxable chemicals and 151 listed taxable chemical substances.) Further, under current law, amounts collected from the excise tax on taxable chemicals and taxable chemical substances are deposited into the Hazardous Substance Superfund, which finances the remediation of certain environmentally contaminated sites.

LICENSE Act of 2025

United States · United States Congress · 22 January 2025

Licensing Individual Commercial Exam-takers Now Safely and Efficiently Act of 2025 or the LICENSE Act of 2025 This bill requires the Federal Motor Carrier Safety Administration (FMCA) to revise regulations to relax certain requirements related to commercial driver's license (CDL) testing. Specifically, the FMCA must allow a state or third-party examiner who has maintained a valid CDL test examiner certification and has previously completed a CDL skills test examiner training course to administer the CDL knowledge test, so long as they have completed one unit of instruction regarding the CDL knowledge test. The FMCA must also allow a state to administer a driving skills test to any CDL applicant regardless of the applicant's state of domicile or where the applicant received driver training. As background, the FMCA implemented temporary waivers for similar CDL testing-related requirements in response to the COVID-19 pandemic. These waivers have since expired.

Promoting Domestic Energy Production Act

United States · United States Congress · 23 January 2025

Promoting Domestic Energy Production Act This bill allows corporations to reduce their adjusted financial statement income to account for certain intangible costs related to oil, gas, or geothermal well drilling and development for purposes of calculating the corporate alternative minimum tax. Under current law, a 15% corporate alternative minimum tax is imposed on a corporation with adjusted financial statement income exceeding an average of $1 billion for a consecutive three-year period (or an average of $100 million for a U.S. corporation that is part of a foreign parent multinational group if the adjusted financial statement income of such group exceeds an average of $1 billion for a consecutive three-year period). Adjusted financial statement income generally is the net income or loss reported on the corporation’s applicable financial statement for a tax year, with adjustments for specific items. This bill expands the reductions that may be made to a corporation’s adjusted financial statement income to include (1) intangible drilling and development costs incurred by an operator of a domestic oil, gas, or geothermal well that are allowed as a deduction in the current tax year when computing regular taxable income; and (2) any depletion expenses related to the intangible oil, gas, or geothermal well drilling and development costs.

Heartbeat Protection Act of 2025

United States · United States Congress · 23 January 2025

Heartbeat Protection Act of 2025 This bill makes it a crime for a physician to knowingly perform an abortion (1) without determining whether the unborn child has a detectable heartbeat, (2) without informing the mother of the results, or (3) after determining that an unborn child has a detectable heartbeat. A physician who performs a prohibited abortion is subject to criminal penalties—a fine, up to five years in prison, or both. The bill provides an exception for an abortion that is necessary to save the life of a mother whose life is endangered by a physical (but not psychological or emotional) disorder, illness, or condition. It also provides exceptions for certain pregnancies that are the result of rape or incest. A physician who performs or attempts to perform an abortion under an exception must comply with specified requirements. A woman who undergoes a prohibited abortion may not be prosecuted for violating or conspiring to violate the provisions of this bill.

Main Street Tax Certainty Act

United States · United States Congress · 23 January 2025

Main Street Tax Certainty Act This bill makes permanent the qualified business income (QBI) tax deduction. Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.) However, under current law, the QBI tax deduction expires after December 31, 2025.

SAVE Moms and Babies Act of 2025

United States · United States Congress · 23 January 2025

Support And Value Expectant Moms and Babies Act of 2025 or the SAVE Moms and Babies Act of 2025 This bill prohibits the Food and Drug Administration (FDA) from approving any new drug (either as a brand-name drug or a generic) intended to terminate a pregnancy and imposes additional restrictions on such drugs that are already approved. Under the bill, an already-approved drug intended to terminate a pregnancy may be dispensed to a patient only with a prescription. Furthermore, the FDA may not approve any labeling change that would authorize (1) using the drug after 70 days of gestation, or (2) dispensing the drug by any means other than in-person administration by the prescribing health care practitioner. The FDA must also impose additional restrictions on such already-approved drugs, including by (1) requiring the prescribing health care practitioner to receive a special certification, (2) prohibiting the practitioner from also acting as the dispensing pharmacist, and (3) requiring the practitioner to have the ability to provide surgical intervention to the patient. The bill also rescinds any investigational use exemption already granted to such a drug if the bill would have prohibited the FDA from granting the exemption. (Currently, the FDA may grant an exemption to certain market approval requirements if a drug is intended solely for use in safety and effectiveness investigations.)

Life at Conception Act

United States · United States Congress · 24 January 2025

Life at Conception Act This bill declares that the right to life guaranteed by the Constitution is vested in each human being at all stages of life, including the moment of fertilization, cloning, or other moment at which an individual comes into being. Nothing in this bill shall be construed to authorize the prosecution of any woman for the death of her unborn child.

Charitable Act

United States · United States Congress · 28 January 2025

Charitable Act This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply). Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.) The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)

Preserving Patient Access to Accountable Care Act

United States · United States Congress · 28 January 2025

Preserving Patient Access to Accountable Care Act This bill extends through 2027 certain incentive payments for health professionals who participate in eligible alternative payment models under Medicare.

To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.

United States · United States Congress · 28 January 2025

Educational Choice for Children Act of 2025 This bill establishes a nonrefundable tax credit for contributions (cash or stock) made by an individual to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations. Under the bill, the tax credit is limited to the greater of $5,000 or 10% of adjusted gross income. Further, the bill establishes a $5 billion annual volume cap (for 2025-2028) for the tax credit (which may be increased under certain circumstances). The volume cap is allocated by the Department of the Treasury for the tax credit on a first-come, first-serve basis (based on the contribution date). However, under the bill, 10% of the volume cap must be divided evenly among states for allocation to individuals residing in those states. The bill allows any portion of the tax credit that exceeds the individual’s tax liability (less certain other tax credits) to be carried forward for up to five tax years. The bill also establishes specific requirements for a scholarship granting organization, requires a scholarship granting organization to distribute all contributions within a specific timeframe (exceptions apply), and excludes from gross income scholarships received by an individual from a scholarship granting organization. Finally, the bill prohibits federal, state, and local government entities, officers, and employees from imposing requirements that prevent the use of scholarship funds for private or religious elementary or secondary education expenses or discouraging the use of scholarship funds at such education institutions.

Expressing the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States.

United States · United States Congress · 28 January 2025

This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies serve as a private economic and social support system, providing benefits to their members is necessary to support the charitable and fraternal activities of the volunteer chapters, and their work should continue to be promoted.