Taxation

SROS Act

United States · United States Congress · 18 November 2025

To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

United States · United States Congress · 18 November 2025

Aviation Funding Solvency Act

United States · United States Congress · 18 November 2025

Aviation Funding Solvency Act This bill provides continuing appropriations to the Federal Aviation Administration (FAA) if (1) an appropriations bill for the FAA has not been enacted before a fiscal year begins, or (2) a law making continuing appropriations for the FAA is not in effect. Specifically, the bill provides appropriations from the Aviation Insurance Revolving Fund at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year. The FAA may use the balance of the fund, minus $1 billion. If the FAA determines that the amounts from the fund are insufficient to continue all programs, projects, or activities, then the FAA must prioritize compensation payments for employees of the Air Traffic Organization (e.g., air traffic controllers). The bill provides the appropriations until the date on which either (1) specified appropriations legislation for the fiscal year becomes law, or (2) a bill making continuing appropriations becomes law. Finally, the bill permanently extends the FAA Non-premium War Risk Insurance Program. This program provides aviation insurance without a premium to eligible air carriers at the request of the Department of Defense or another federal agency, provided that the agency agrees to indemnify the FAA from all losses covered under the insurance. Eligible air carriers include those whose operations are under a federal contract and are necessary for national security or to carry out U.S. foreign policy.

Social Security Guarantee Act of 2025

United States · United States Congress · 18 November 2025

Social Security Guarantee Act of 2025 This bill requires the Department of the Treasury to issue certificates to Social Security beneficiaries that guarantee them the full monthly benefit amount to which they are entitled and at least an annual cost-of-living increase to their benefits. It also provides additional mandatory funding for those benefits. Currently, Social Security beneficiaries are entitled to their benefits, but benefits are primarily funded through a payroll tax (including assets derived from the tax held in reserve). Actuarial projections reported by the Social Security Board of Trustees indicate that in 2035 there will be insufficient tax revenue and reserved assets to cover the full amount of benefit payments.

CBO Oversight Act

United States · United States Congress · 18 November 2025

CBO Oversight Act This bill requires the Director of the Congressional Budget Office (CBO) to provide testimony annually at hearings held by the House and Senate Budget Committees. Specifically, at the request of the chair of either committee, the Director must provide testimony at two hearings held by the committee by the end of the calendar year. The hearings may address any issue that the committee deems appropriate, including reviewing the accuracy of the baseline projections and estimates prepared by CBO during the most recently completed fiscal year.

SROS Act

United States · United States Congress · 18 November 2025

SEMI Investment Act

United States · United States Congress · 17 November 2025

HEALTH Act

United States · United States Congress · 17 November 2025

Providing for consideration of the Senate amendment to the bill (H.R. 5371) making continuing appropriations and extensions for fiscal year 2026, and for other purposes.

United States · United States Congress · 12 November 2025

This resolution provides for House consideration of S.Amdt. 3937, a Senate amendment to H.R. 5371, Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026.

To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credit, and for other purposes.

United States · United States Congress · 10 November 2025

Keep Healthcare Affordable Act

United States · United States Congress · 10 November 2025

HSAs For Heroes Act

United States · United States Congress · 7 November 2025

Foreign Remittance Accountability and Transparency Act

United States · United States Congress · 7 November 2025

Bureau of Prisons Pay Protection Act

United States · United States Congress · 7 November 2025

Bureau of Prisons Pay Protection Act This bill provides appropriations for the salaries of Bureau of Prisons (BOP) personnel during any lapse in discretionary appropriations for any fiscal year (i.e., a government shutdown). During a lapse in appropriations, the bill provides appropriations for the salaries of correctional and non-correctional personnel at BOP facilities. 

National Resilience and Recovery Fund Act

United States · United States Congress · 7 November 2025

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

United States · United States Congress · 4 November 2025

Helping Our Heroes Act

United States · United States Congress · 4 November 2025

UNtaxed Act

United States · United States Congress · 31 October 2025

Double Dependents Relief Act

United States · United States Congress · 31 October 2025

Prevent Government Shutdowns Act

United States · United States Congress · 31 October 2025

Prevent Government Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. Specifically, the bill provides appropriations at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year. The bill also limits official travel, congressional recesses or adjournments, and the consideration of legislation that is unrelated to appropriations after the beginning of a fiscal year if the appropriations process has not been completed.

No Tax Exemptions For Terror Act

United States · United States Congress · 31 October 2025

Lejeune Untaxed Compensation and Settlements Act of 2025

United States · United States Congress · 31 October 2025

Fusion Advanced Manufacturing Parity Act

United States · United States Congress · 30 October 2025

Armed Forces Pay Act of 2025

United States · United States Congress · 30 October 2025

Armed Forces Pay Act of 2025 This bill provides continuing appropriations to pay members of the Armed Forces and civilian employees of the Department of Defense (DOD) and intelligence agencies during any period in which interim or full-year appropriations for FY2026 are not in effect (i.e., a government shutdown). Specifically, the bill provides continuing appropriations for the pay and allowances of (1) members of the Armed Forces, including reserve components, who perform active service or inactive-duty training during the period; and (2) civilian employees of DOD, the Coast Guard, the Office of the Director of National Intelligence, and the Central Intelligence Agency. The appropriations provided by the bill are available until the earlier of (1) the enactment into law of specified appropriations legislation, or (2) September 30, 2026.  The bill also specifies that the funds provided by this bill for intelligence or intelligence-related activities are deemed to be specifically authorized by the Congress during FY2026 until the enactment of the Intelligence Authorization Act for Fiscal Year 2026.

No Coffee Tax Act

United States · United States Congress · 29 October 2025

Pay the People Act

United States · United States Congress · 28 October 2025

Pay the People Act This bill provides appropriations to pay federal employees during a government shutdown due to a lapse in appropriations. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to agency employees (including contractors and members of the Armed Forces on active duty) during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025. 

American Energy Independence and Affordability Act

United States · United States Congress · 28 October 2025

Feed the Community Act

United States · United States Congress · 28 October 2025

Thalidomide Survivors Compensation Act of 2025

United States · United States Congress · 28 October 2025

Thalidomide Survivors Compensation Act of 2025 This bill establishes a program to compensate individuals injured by exposure to thalidomide. (Thalidomide is a medication previously used to treat nausea in pregnant women until the 1960s when it was discovered thalidomide causes severe, life-threatening birth defects. Thalidomide is still used to treat multiple myeloma and leprosy, with federal restrictions to prevent use during pregnancy.) Specifically, individuals seeking compensation may submit a petition to the Department of Health and Human Services (HHS) by May 31, 2034, with documentation from a health professional of an injury caused by exposure to thalidomide. HHS must provide $150,000 to individuals showing such injury, as determined by an expert panel. Eligible individuals must have been a U.S. citizen or permanent resident at the time of exposure and at the time the petition was submitted. HHS may pay individuals compensated under the program additional compensation for ongoing medical or other needs as funds allow after HHS' annual review of the program, as required by the bill. Compensation provided under the bill may not be considered when calculating income or assets under any federal program designed to provide assistance exclusively to low-income individuals (i.e., means-tested programs), including certain programs and funds specified in the bill. Compensation under the program is also excluded from gross income for federal tax purposes.

Guaranteed Income Pilot Program Act of 2025

United States · United States Congress · 24 October 2025

To advance bipartisan, common sense solutions.

United States · United States Congress · 24 October 2025

Edith Nourse Rogers STEM Scholarship Opportunity Act of 2025

United States · United States Congress · 23 October 2025

Edith Nourse Rogers STEM Scholarship Opportunity Act of 2025 This bill expands eligibility for and modifies administration of the Edith Nourse Rogers STEM Scholarship. The scholarship allows individuals who are entitled to Post-9/11 GI Bill educational assistance and are pursuing eligible degrees in science, technology, engineering, mathematics, or health care to receive up to nine additional months of benefits (capped at $30,000). The bill eliminates the requirement that an individual must have less than 180 days of remaining educational assistance entitlement (or no entitlement remaining) to be eligible for the scholarship. Additionally, the bill reduces by 25% the number of credits an individual must have completed in order to be eligible for the scholarship. In situations where there are insufficient funds available in a fiscal year, the bill authorizes the Department of Veterans Affairs to give priority to individuals who have used the most months of their educational assistance entitlement and those who are using their entitlement to pursue a program of post-secondary education in specified fields (e.g., engineering). The bill specifies that individuals who receive the scholarship benefit may only use the benefit after they have used all of their educational assistance entitlement under the Post-9/11 GI Bill.

Interstate Commerce Simplification Act of 2025

United States · United States Congress · 22 October 2025

Interstate Commerce Simplification Act of 2025 This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller. Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term  solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases. Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation. 

Shutdown Fairness Act

United States · United States Congress · 21 October 2025

Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to excepted employees for work performed during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). An excepted employee is an employee who is required to work during a government shutdown. Under current law, excepted employees are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term  excepted employee includes certain contractors who support federal employees during a government shutdown and members of the Armed Forces who are on active duty.  A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025. 

Fight Hunger Act

United States · United States Congress · 21 October 2025

BALL Act

United States · United States Congress · 17 October 2025

White House Building Activities Locked-out in Lapse Act or the BALL Act This bill prohibits federal funds from being used for construction or renovation in the White House, on White House grounds, or within any structure on White House grounds during a lapse in appropriations for a fiscal year (i.e., government shutdown) unless the construction or renovation is directly related to matters of health or safety.

Condemning the United Nations and International Maritime Organization for proposing a global tax on shipping emissions, threatening United States sovereignty, trade, and economic interests.

United States · United States Congress · 17 October 2025

EGG SAVE Act of 2025

United States · United States Congress · 17 October 2025

504 Program Risk Oversight Act

United States · United States Congress · 17 October 2025

504 Program Risk Oversight Act This bill requires the Small Business Administration (SBA) to annually conduct a risk analysis of all loans guaranteed under the 504 loan program. The 504 loan program provides long-term, fixed-rate financing to qualifying small businesses for major fixed assets, such as land, buildings, equipment, and machinery. The SBA must annually report the results of the risk analysis for each preceding fiscal year, including the steps taken by the SBA to mitigate the risks identified in the analysis.

Shutdown Fairness Act

United States · United States Congress · 15 October 2025

Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to excepted employees for work performed during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). An excepted employee is an employee who is required to work during a government shutdown. Under current law, excepted employees are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term  excepted employee includes certain contractors who support federal employees during a government shutdown and members of the Armed Forces who are on active duty.  A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025. 

No Budget, No Pay Act

United States · United States Congress · 14 October 2025

No Budget, No Pay Act This bill prohibits Members of Congress from being paid in a fiscal year until both chambers approve the budget resolution and pass all regular appropriations bills for that fiscal year. Retroactive pay is prohibited for such a period. 

HEATS Act

United States · United States Congress · 14 October 2025

Home Energy Assistance in Times of Shutdown Act or the HEATS Act This bill provides appropriations for the Low Income Home Energy Assistance Program (LIHEAP) during any period in which there is a lapse in discretionary appropriations for any fiscal year (i.e., a government shutdown). Under LIHEAP, the federal government makes annual grants to states, tribes, and territories to operate home energy assistance programs for low-income households. The bill provides appropriations for LIHEAP payments to continue during a government shutdown. 

No Budget, No Pay Act

United States · United States Congress · 10 October 2025

No Budget, No Pay Act This bill prohibits Members of Congress from being paid in a fiscal year until both chambers approve the budget resolution and pass all regular appropriations bills for that fiscal year. Retroactive pay is prohibited for such a period. This bill takes effect on September 29, 2027.

Keep Air Travel Safe Act

United States · United States Congress · 10 October 2025

Keep Air Travel Safe Act This bill provides continuing appropriations for the Transportation Security Administration (TSA) during any period in which there is a lapse in appropriations for TSA. It also requires the continuing appropriations to be funded using certain unobligated funds that were provided to U.S. Immigration and Customs Enforcement by the One Big Beautiful Bill Act.   The bill provides the appropriations for TSA to continue all programs, projects, or activities (including the costs of direct loans and loan guarantees) that were funded in the preceding fiscal year. The appropriations provided by this bill are available from the first day of a lapse in appropriations for TSA until the earlier of the date on which the applicable regular appropriations bill for the fiscal year becomes law or a joint resolution making continuing appropriations becomes law, or  the date that is 180 days after the first day of a lapse in appropriations.

Shutdown Fairness Act

United States · United States Congress · 9 October 2025

Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide pay and allowances to excepted employees who are required to work during any period in which interim or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown).  Under current law, excepted employees are required to work during a government shutdown and are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term excepted employee includes certain contractors who support federal employees during a government shutdown.  A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency.

Stop MPT Act

United States · United States Congress · 8 October 2025

Federal Employees Civil Relief Act

United States · United States Congress · 8 October 2025

Federal Employees Civil Relief Act This bill establishes a framework to temporarily suspend certain judicial and administrative proceedings against a federal employee or contractor during a shutdown. Under the bill, a shutdown is a period in which (1) there is more than a 24-hour lapse in appropriations for any federal agency or department because a regular appropriations bill or a continuing resolution has not been enacted, or (2) the debt of the federal government is greater than the statutory limit. A federal worker (i.e., an employee of a government agency or contractor) who is furloughed or required to work without pay during a shutdown may apply to a court for a temporary stay, postponement, or suspension with respect to any payment of rent, mortgage, tax, fine, penalty, insurance premium, student loan repayment, or other civil obligation or liability that the worker owes or would owe during the duration of the shutdown. The bill includes related provisions that restrict evictions, foreclosures, the enforcement of liens, and the termination of insurance policies during a shutdown. It also provides for the deferral of federal income taxes and student loan payments during a shutdown. The Department of Justice may commence a civil action against any person who engages in (1) a pattern or practice of violating the requirements of this bill, or (2) a violation that raises an issue of significant public importance. A person aggrieved by a violation of this bill's requirements may also bring a private right of action.

To provide for interim appropriations for the National Capital Planning Commission and the Commission of Fine Arts with respect to any fiscal year for which appropriations are not otherwise provided for the commissions.

United States · United States Congress · 8 October 2025

This bill provides continuing appropriations to the National Capital Planning Commission and the Commission of Fine Arts for any year in which the commissions were funded in the prior fiscal year and appropriations have not otherwise been provided to the commissions for the current fiscal year.  The bill provides the appropriations at the rate and under the terms and conditions that were provided for the previous fiscal year. The continuing appropriations would exempt the commissions from a government shutdown due to a lapse in appropriations for the federal government.

Federal Employees Civil Relief Act

United States · United States Congress · 7 October 2025

Federal Employees Civil Relief Act This bill establishes a framework to temporarily suspend certain judicial and administrative proceedings against a federal employee or contractor during a shutdown. Under the bill, a shutdown is a period in which (1) there is more than a 24-hour lapse in appropriations for any federal agency or department because a regular appropriations bill or a continuing resolution has not been enacted, or (2) the debt of the federal government is greater than the statutory limit. A federal worker (i.e., an employee of a government agency or contractor) who is furloughed or required to work without pay during a shutdown may apply to a court for a temporary stay, postponement, or suspension with respect to any payment of rent, mortgage, tax, fine, penalty, insurance premium, student loan repayment, or other civil obligation or liability that the worker owes or would owe during the duration of the shutdown. The bill includes related provisions that restrict evictions, foreclosures, the enforcement of liens, and the termination of insurance policies during a shutdown. It also provides for the deferral of federal income taxes and student loan payments during a shutdown. The Department of Justice may commence a civil action against any person who engages in (1) a pattern or practice of violating the requirements of this bill, or (2) a violation that raises an issue of significant public importance. A person aggrieved by a violation of this bill's requirements may also bring a private right of action.

HIRE Act

United States · United States Congress · 6 October 2025

Halting International Relocation of Employment Act or the HIRE Act This bill imposes a 25% federal excise tax on and disallows tax deductions related to payments made to foreign persons for labor or services benefiting consumers in the United States (outsourcing payments). The bill also provides funding for workforce development initiatives. Specifically, the excise tax applies to outsourcing payments , which the bill defines as any premium, fee, royalty, service charge, or other payment made in the course of a trade or business, to a foreign person (excluding a corporation or partnership organized under the laws of the United States or a U.S. possession), and for labor or services which benefit (directly or indirectly) U.S. consumers. Further, a federal tax deduction is not allowed for outsourcing payments or the excise tax on such payments. Under the bill, the Internal Revenue Service may require persons to report information related to outsourcing payments. The bill imposes penalties for failing to report such information or pay the excise tax. The bill also establishes and provides funding for the Domestic Workforce Fund, which is to be used for workforce development and retraining programs, apprenticeship programs and partnerships with industry to expand domestic employment in sectors impacted by outsourcing, and  state grants for workforce development for communities with high levels of job displacement. The funding provided by the bill for the Domestic Workforce Fund is equivalent to the amounts received from the tax and penalties imposed by the bill.