Del. Plaskett, Stacey E. [D-VI-At Large]

Federal Disaster Assistance Coordination Act

United States · United States Congress · 3 January 2025

Federal Disaster Assistance Coordination Act This bill requires the Federal Emergency Management Agency (FEMA) to streamline disaster information collection, convene a working group on preliminary damage assessments, and provide a report to Congress. FEMA must (1) conduct a study and develop a plan under which the collection of information from disaster assistance applicants and grantees will be made less burdensome, duplicative, and time consuming for applicants and grantees; and (2) develop a plan for the regular collection and reporting of information on federal disaster assistance awarded. Additionally, not later than two years after enactment of the bill, FEMA must convene a working group on a regular basis to (1) identify potential areas of duplication or fragmentation in preliminary damage assessments after disaster declarations; (2) determine the applicability of having one federal agency make the assessments for all agencies; and (3) identify potential emerging technologies, such as unmanned aircraft systems (i.e., drones), to expedite the administration of preliminary damage assessments. FEMA must submit a comprehensive report on the plans for streamlining and consolidating information collection and the findings and recommendations of the working group to Congress with a briefing. The report must be made available to the public and posted on FEMA's website.

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

Washington, D.C. Admission Act

United States · United States Congress · 3 January 2025

Washington, D.C. Admission Act This bill provides for the establishment of the State of Washington, Douglass Commonwealth, and its admission into the United States. The state is composed of most of the territory of the District of Columbia (DC), excluding a specified area that encompasses the U.S. Capitol, the White House, the U.S. Supreme Court building, federal monuments, and federal office buildings adjacent to the National Mall and the U.S. Capitol. The excluded territory shall be known as the Capital and serve as the seat of the government of the United States, as provided for in Article I of the Constitution. The state may not impose taxes on federal property except as Congress permits. The bill provides for the DC Mayor to issue a proclamation for the first elections to Congress of two Senators and one Representative of the state. The bill eliminates the office of Delegate to the House of Representatives. The bill applies current DC laws to the state. DC judicial proceedings and contractual obligations shall continue under the state’s authority. The bill also provides for specified federal obligations to transfer to the state upon its certification that it has funds and laws in place to assume the obligations. These include maintaining a retirement fund for judges and operating public defender services.  The bill establishes a commission that is generally comprised of members who are appointed by DC and federal government officials to advise on an orderly transition to statehood.

Commission to Study and Develop Reparation Proposals for African Americans Act

United States · United States Congress · 3 January 2025

Commission to Study and Develop Reparation Proposals for African Americans Act This bill establishes the Commission to Study and Develop Reparation Proposals for African Americans. The commission must (1) compile documentary evidence of slavery in the United States; (2) study the role of the federal and state governments in supporting the institution of slavery; (3) analyze discriminatory laws and policies against freed African slaves and their descendants; and (4) recommend ways the United States may recognize and remedy the effects of slavery and discrimination on African Americans, including through a formal apology and compensation (i.e., reparations). The commission consists of individuals from civil society and reparations organizations and individuals appointed by the President and congressional leadership; Members of Congress and governmental employees may not serve on the commission. The commission may hold hearings, subpoena witnesses and records, and contract with other entities to conduct its work. The commission must submit its final report within 18 months of its first meeting.

Post-Disaster Assistance Online Accountability Act

United States · United States Congress · 3 January 2025

Post-Disaster Assistance Online Accountability Act This bill establishes a centralized location to publish information on disaster assistance provided by federal agencies. The Small Business Administration, the Department of Housing and Urban Development, and any agencies providing disaster assistance must make available to the public on a quarterly basis information regarding (1) the total amount of assistance provided by the agency; (2) the amount provided that was expended or obligated; and (3) all projects or activities for which assistance was expended, obligated, or used.

ARC Act of 2025

United States · United States Congress · 9 January 2025

Amputation Reduction and Compassion Act of 2025 or the ARC Act of 2025  This bill provides for coverage of peripheral artery disease screening tests without cost-sharing under Medicare and Medicaid for certain at-risk individuals. It also requires the development of certain educational programs, a payment model, and Medicare quality measures to reduce amputations relating to such disease.

Health Care Affordability Act of 2025

United States · United States Congress · 9 January 2025

Health Care Affordability Act of 2025 This bill makes permanent temporary changes enacted by the American Rescue Plan Act of 2021 (ARPA) and the Inflation Reduction Act of 2022 (IRA) that generally expand eligibility for and increase the amount of the premium tax credit. Currently, eligible taxpayers may be able to claim the premium tax credit, which applies toward the cost of obtaining health insurance through health insurance exchanges. To be eligible for the premium tax credit, a taxpayer’s household income must meet or exceed 100% of the federal poverty level (FPL) and, after 2025, may not exceed 400% of the FPL (maximum income limit). For 2021-2025, the ARPA and IRA eliminated the maximum income limit, which generally expands eligibility for the premium tax credit. Further, under current law, the amount of the premium tax credit is (1) generally the plan premium (conditions apply), minus (2) the taxpayer’s household income multiplied by the applicable percentage. The applicable percentage is a specific percentage that varies depending on which of six income ranges (adjusted for inflation after 2025) the taxpayer’s household income falls within. For 2021-2025, the ARPA and IRA lowered the applicable percentages and eliminated the adjustment of the applicable percentages for inflation, which generally increases the amount of the premium tax credit. The bill makes permanent the elimination of the 400% maximum income limit, the lower applicable percentages, and the elimination of the inflation adjustment for the applicable percentages.

Territorial Tax Equity and Economic Growth Act of 2025

United States · United States Congress · 13 January 2025

Territorial Tax Equity and Economic Growth Act of 2025 This bill lowers the residency requirements and modifies the income sourcing rules related to taxation of income from U.S. territories. Currently, bona fide residents of a U.S. territory may exclude income sourced to the territory in calculating U.S. federal income tax. A bona fide resident of a territory is a person that, in part, is present in the territory for at least 183 days in a tax year. Income is sourced to a U.S. territory if it is not U.S.-sourced income or effectively connected with a U.S. trade or business. This bill reduces the presence requirement to 122 days, specifies that income is U.S.-sourced income or effectively connected to a U.S. trade or business only if attributable to an office or fixed place of business in the United States, and specifies that income from U.S.-based activities that are preparatory or auxiliary may not be considered U.S.-sourced income. Currently, income from certain personal property sales from a fixed place of business in a U.S. territory by a U.S. resident may be U.S.-sourced income unless an income tax of at least 10% is paid to the U.S. territory. The Internal Revenue Service (IRS) may limit the 10% tax payment requirement related to income from personal property sales in Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico. This bill expands the IRS’s authority to include limiting the tax requirement for personal property sales in the Virgin Islands.

To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States.

United States · United States Congress · 13 January 2025

Recognizing the 112th Anniversary of Delta Sigma Theta Sorority, Incorporated.

United States · United States Congress · 13 January 2025

This resolution recognizes the 112th anniversary of the founding of Delta Sigma Theta Sorority, Incorporated.

Territorial Tax Parity and Clarification Act

United States · United States Congress · 13 January 2025

Territorial Tax Parity and Clarification Act This bill authorizes the Internal Revenue Service (IRS) to limit the income tax payment to the Virgin Islands required to treat income from the sale of certain personal property as foreign-sourced income for federal tax purposes. As background, income from certain personal property sales from a fixed place of business in a U.S. territory by a U.S. resident may be U.S.-sourced income unless an income tax of at least 10% is paid to the U.S. territory. Under current law, the IRS may limit the 10% tax payment requirement related to income from such personal property sales in Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico. This bill expands the IRS’s authority to include limiting the tax requirement for personal property sales in the Virgin Islands.

Virgin Islands Visa Waiver Act of 2025

United States · United States Congress · 13 January 2025

Virgin Islands Visa Waiver Act of 2025 This bill authorizes the Department of Homeland Security (DHS) to establish a visa waiver program for nationals of certain countries to enter the U.S. Virgin Islands. Specifically, the bill expands an existing program that authorizes nonimmigrant visa waivers for nationals of certain countries to enter Guam or the Northern Mariana Islands to also authorize waivers for entry to the U.S. Virgin Islands. Under this program, DHS may provide a waiver admitting a nonimmigrant visitor for up to 45 days if the waiver does not represent a threat to the welfare, safety, or security of the United States or its territories or commonwealths.

Territorial Economic Recovery Act

United States · United States Congress · 13 January 2025

Territorial Economic Recovery Act This bill excludes the income of certain controlled foreign corporations in U.S. territories from the calculation of global intangible low-taxed income (GILTI) for federal tax purposes. Under current law, a U.S. shareholder of a controlled foreign corporation is required to include in gross income the GILTI of the shareholder. The calculation of GILTI is based, in part, on the controlled foreign corporation’s tested income (the controlled foreign corporation’s gross income less certain exclusions). Under the bill, the income from a qualified possession corporation that is effectively connected with an active trade or business within a U.S. territory (Puerto Rico, U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands) is excluded from gross income for purposes of calculating a controlled foreign corporation’s tested income. The bill defines a  qualified possession corporation as any controlled foreign corporation if, for a three-year period ending in the prior tax year (or for the existence of the controlled foreign corporation if less than three years) (1) 80% or more of the controlled foreign corporation’s gross income was derived from a U.S. territory, and (2) 75% or more of the controlled foreign corporation’s gross income was effectively connected to the active conduct of a trade or business within a U.S. territory.

Paycheck Fairness Act

United States · United States Congress · 25 March 2025

Territorial Tax Parity Act of 2025

United States · United States Congress · 13 January 2025

Territorial Tax Equity Parity Act of 2025 This bill modifies the income sourcing rules related to taxation of income from U.S. territories. Under the bill, income is U.S.-sourced income or effectively connected to a U.S. trade or business only if attributable to an office or fixed place of business in the United States. (Currently, income is sourced to a U.S. territory and, thus, may be excluded from the gross income of a bona fide resident of a U.S. territory in calculating U.S. federal income tax if it is not U.S.-sourced income or effectively connected with a U.S. trade or business.) Further, the bill authorizes the Internal Revenue Service (IRS) to limit the income tax payment to the Virgin Islands required to treat income from the sale of certain personal property as foreign-sourced income for federal tax purposes. (Currently, income from certain personal property sales from a fixed place of business in a U.S. territory by a U.S. resident may be U.S.-sourced income unless an income tax of at least 10% is paid to the U.S. territory. The Internal Revenue Service (IRS) may limit the 10% tax payment requirement related to income from personal property sales in Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico.)

Territorial Tax Parity and Fairness Act

United States · United States Congress · 13 January 2025

Territorial Tax Parity and Fairness Act This bill excepts individuals who are bona fide residents of the Virgin Islands from including in gross income for U.S. federal tax purposes subpart F income received from certain corporations if such income may be sourced to the Virgin Islands. Under current law, a U.S. shareholder of a controlled foreign corporation generally is required to include in gross income their pro rata share of dividends, interest, rent, royalties, and certain other types of income of the controlled foreign corporation (collectively known as subpart F income). A U.S. shareholder is a U.S. person (citizen, resident, domestic partnership or corporation, trust, or estate) that owns a certain percentage of stock in the controlled foreign corporation. However, under current law, the definition of a U.S. person does not include individuals who are bona fide residents of the U.S. territories of Puerto Rico, Guam, America Samoa, and the Northern Mariana Islands who receive subpart F income from controlled foreign corporations that meets certain requirements for being sourced to the territory or being connected to or derived from a trade or business in the territory. This bill expands the exceptions from the definition of a U.S. person for purposes of the subpart F income tax rules, to include individuals who are bona fide residents of the Virgin Islands and receive subpart F income from a controlled foreign corporation organized under the laws of the Virgin Islands if the subpart F income may be sourced to the Virgin Islands.

Richard L. Trumka Protecting the Right to Organize Act of 2025

United States · United States Congress · 5 March 2025

John R. Lewis Voting Rights Advancement Act of 2025

United States · United States Congress · 5 March 2025

John R. Lewis Voting Rights Advancement Act of 2025 This bill establishes new criteria for determining which states and political subdivisions must obtain preclearance before changes to voting practices may take effect. Preclearance is the process of receiving preapproval from the Department of Justice (DOJ) or the U.S. District Court for the District of Columbia before making legal changes that would affect voting rights. A state and all of its political subdivisions shall be subject to preclearance of voting practice changes for a 10-year period if, during the previous 25 years: 15 or more voting rights violations occurred in the state; 10 or more violations occurred, at least 1 of which was committed by the state itself; or 3 or more violations occurred and the state administers the elections. A political subdivision as a separate unit shall also be subject to preclearance for a 10-year period if three or more voting rights violations occurred there during the previous 25 years. States and political subdivisions that meet certain thresholds regarding minority groups must preclear covered practices before implementation, such as redistricting. States and political subdivisions must notify the public of changes to voting practices. The bill authorizes DOJ to require states or political subdivisions to provide certain documents or answers to questions for enforcing voting rights. The bill outlines factors courts must consider when hearing challenges to voting practices, such as the extent of any history of official voting discrimination in the state or political subdivision.

Affordable Shipping for All Act

United States · United States Congress · 14 January 2025

Affordable Shipping for All Act This bill limits shipping services from excluding service or charging higher prices to noncontiguous areas of the United States. Specifically, private shipping services (e.g., FedEx) and the U.S. Postal Service are prohibited from charging a higher rate to ship a consumer product or producer good (e.g., raw material) to a noncontiguous area of the United States than they charge to ship the same product to and from a location within the contiguous United States. Under the bill, a noncontiguous area includes Alaska and Hawaii and any commonwealth, territory, or possession of the United States (including Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, and the Northern Mariana Islands). Additionally, such shipping services may not exclude services to such a noncontiguous location. Consumer products or producer goods valued at more than $10,000 are exempt from the requirements of this bill.

Prevent Tariff Abuse Act

United States · United States Congress · 15 January 2025

Prevent Tariff Abuse Act This bill prohibits the President from exercising authorities under the International Emergency Economic Powers Act (IEEPA) to impose duties, tariff-rate quotas, or other quotas on imports entering the United States. (IEEPA provides the President with broad authority to regulate various economic transactions following a declaration of a national emergency.)

Muhammad Ali Congressional Gold Medal Act

United States · United States Congress · 16 January 2025

Muhammad Ali Congressional Gold Medal Act This bill provides for the posthumous award of a Congressional Gold Medal to Muhammad Ali. There is authorized to be charged against the U.S. Mint Public Enterprise Fund such amounts as may be necessary to pay for the costs of the medals struck under this bill. Sums received from the sale of duplicate bronze medals authorized by this bill shall be deposited into that fund.

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.

Honoring Reverend Dr. Martin Luther King, Jr., by celebrating diversity, promoting tolerance, and condemning hate.

United States · United States Congress · 16 January 2025

This resolution celebrates the 96th anniversary of the birthday of Dr. Martin Luther King Jr.

TAKE IT DOWN Act

United States · United States Congress · 22 January 2025

Tools to Address Known Exploitation by Immobilizing Technological Deepfakes On Websites and Networks Act or the TAKE IT DOWN Act This bill generally prohibits the nonconsensual online publication of intimate visual depictions of individuals, both authentic and computer-generated, and requires certain online platforms to promptly remove such depictions upon receiving notice of their existence.  Specifically, the bill prohibits the online publication of intimate visual depictions of an adult subject where publication is intended to cause or does cause harm to the subject, and where the depiction was published without the subject’s consent or, in the case of an authentic depiction, was created or obtained under circumstances where the adult had a reasonable expectation of privacy; or a minor subject where publication is intended to abuse or harass the minor or to arouse or gratify the sexual desire of any person.  Violators are subject to mandatory restitution and criminal penalties, including prison, a fine, or both. Threats to publish intimate visual depictions of a subject are similarly prohibited under the bill and subject to criminal penalties.   Separately, covered platforms must establish a process through which subjects of intimate visual depictions may notify the platform of the existence of, and request removal of, an intimate visual depiction including the subject that was published without the subject’s consent. Covered platforms must remove such depictions within 48 hours of notification. Under the bill,  covered platforms are defined as public websites, online services, or applications that primarily provide a forum for user-generated content.