TAXATION

Addresses

Joint Congressional Address: President Trump, S1490–S1495 [4MR], H966–H973 [4MR]

Amendments

Budget: use of budget reconciliation to extend tax relief, lower spending, reform entitlement programs, secure borders, improve energy policy, and roll back government regulations (H.R. 1), S3687, S3780, S3781, S3875, S3969, S3970, S3971, S3972, S3973, S3974, S3975, S3976, S3977, S3978, S3979, S3984, S3989, S3990, S3991, S3992, S3993, S3994, S3995, S3996, S3997, S3998, S3999, S4000, S4001, S4002, S4003, S4004, S4005, S4006, S4007, S4008, S4011, S4012, S4013, S4014, S4018, S4019, S4022, S4023, S4024, S4025, S4026, S4027, S4028, S4029, S4031, S4032 [28JN], S4046, S4047, S4048, S4049, S4051, S4056, S4060, S4061, S4063, S4064, S4065, S4066, S4068, S4069, S4070, S4071, S4072, S4089, S4091, S4092, S4095, S4096, S4097, S4098, S4099, S4103, S4109, S4110, S4111, S4115, S4116, S4117, S4118, S4119, S4120, S4121, S4122, S4123, S4124, S4125, S4126, S4129, S4130, S4131, S4132, S4133, S4139, S4140, S4141, S4142, S4143, S4144, S4145, S4146, S4235, S4236 [30JN], H3059 [2JY]

——— use of budget reconciliation to extend tax relief, lower spending, reform entitlements, secure borders, improve energy policy, and roll back regulations (H.R. 1), correction in engrossment (H. Res. 492)—adopt (H. Res. 499), H2646 [11JN]

Dept. of HHS: provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), S8679 [11DE]

Insurance: extend enhanced health insurance premium tax credit (S. 3385), S8627 [10DE], S8678 [11DE]

IRS: disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), consideration (H. Res. 211), H1092 [11MR]

Articles and editorials

Ghostbusting ACA Fraud—Millions Who Don’t Use Their Health Insurance Expose Abuse in the Program, E1220 [17DE]

House Republicans’ Plan To Cut Medicaid To Pay for Tax Cuts for the Rich Would Slash Incomes for the Bottom 40 Percent, H786 [25FE]

Used Car Prices Just Rose for the First Time in 30 Months. Here’s Why and What It Could Mean for Consumers in 2025, H1697 [29AP]

What Worries CT Hospital Leaders About Trump’s Big Beautiful Bill, H3720 [2SE]

Bills and resolutions

Abortion: prohibit taxpayer funded abortions (see S. 186), S302 [22JA] (see H.R. 7), H297 [22JA]

——— prohibit treatment of certain distributions and reimbursements for certain abortions as qualified medical expenses (see S. 251), S371 [24JA] (see H.R. 720), H394 [24JA]

——— prohibit use of taxpayer funds for entities that perform, provide referrals for, or provide funding for, abortions (see S. 125), S226 [16JA]

——— provide that amounts paid for abortion are not taken into account for purposes of the deduction for medical expenses (see S. 253), S371 [24JA] (see H.R. 73), H30 [3JA]

Advertising: impose tax on digital advertising services (see H.R. 6335), H4966 [1DE]

Agriculture: deny energy credit to property located on prime or unique farmland if such property is used for generating solar energy (see H.R. 1237), H674 [12FE]

——— establish credit for investments in innovative agricultural technology (see H.R. 1705), H915 [27FE]

——— establish domestic cotton consumption credit (see S. 1919), S3117 [22MY]

——— establish tax credit to incentivize purchase of American agricultural commodities (see H.R. 1707), H915 [27FE]

——— exclude from gross income certain gains and other income related to use of farmland by beginning farmers (see H.R. 6836), H6113 [18DE]

——— exclude from gross income interest received on certain loans secured by agricultural real property (see S. 838), S1496 [4MR] (see H.R. 1822), H974 [4MR]

——— exclude property and facilities located on prime farmland from certain credits relating to renewable energy production and investment (see H.R. 1080), H554 [6FE]

——— increase limitation to aggregate reduction in fair market value of farmland for purposes of estate tax (see S. 1927), S3205 [3JN]

Alcoholic beverages: extend temporary increase in limitation on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands (see S. 1986), S3284 [9JN] (see H.R. 1378), H714 [14FE]

——— remove differentiation between mead and low alcohol by volume wine for purposes of tax imposed on wines (see H.R. 4613), H3553 [22JY]

——— repeal limitation on cover over of certain distilled spirits taxes to Puerto Rico and Virgin Islands (see S. 1938), S3234 [4JN]

American Samoa: permanently extend economic development tax credit (see H.R. 399), H149 [14JA]

Animals: allow certain veterinary expenses for pets and service animals to be treated as amounts paid for medical care for purposes of health savings account or flexible savings account (see H.R. 1842), H975 [4MR]

——— make permanent three year depreciation schedule for racehorses regardless of age when put into service (see H.R. 1113), H583 [7FE]

——— reduce holding period used to determine whether horses qualify as certain assets (see H.R. 1112), H583 [7FE]

Appropriations: suspend Federal individual income taxes during lapse in appropriations (see H.R. 5695), H4522 [6OC]

Armed Forces: exclude enlistment and reenlistment bonuses for members from gross income (see H.R. 2565), H1403 [1AP]

——— exclude from gross income basic needs allowance of members (see H.R. 715), H387 [23JA]

——— exclude from gross income certain combat zone compensation of certain servicemembers relative to remotely piloted aircraft (see H.R. 6912), H6121 [19DE]

——— exclude military bonuses from gross income (see S. 1856), S3115 [22MY] (see H.R. 3515), H2198 [20MY]

——— exempt certain income of active or Reserve service members from tax (see S. 3246), S8274 [20NO] (see H.R. 6189), H4873 [20NO]

——— exempt servicemembers from income tax (see H.R. 823), H405 [28JA]

——— grant members deployed to Kenya, Mali, Burkina Faso, and Chad tax-free income status (see H.R. 2157), H1161 [14MR]

——— make employers of spouses of military personnel eligible for work opportunity credit (see S. 1027), S1742 [13MR] (see H.R. 2033), H1148 [11MR]

——— provide that regular compensation received for active service by Armed Forces members shall not be subject to income taxes (see H.R. 2670), H1459 [7AP]

Arts and humanities: increase adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees (see S. 1121), S1835 [25MR] (see H.R. 721), H394 [24JA]

ATF: establish administrative relief process for individuals whose applications for transfer and registration of firearm were denied (see S. 884), S1604 [6MR] (see H.R. 613), H298 [22JA]

Aviation: increase excise taxes on fuel used by private jets (see S. 173), S280 [21JA]

Bankruptcy: exclude certain discharges of indebtedness secured by real property from income (see H.R. 4115), H2922 [24JN]

Beauty service industry: simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens (see S. 1998), S3284 [9JN] (see H.R. 2603), H1412 [2AP]

Bicycles: modify employer-provided fringe benefits for bicycle commuting (see S. 2023), S3346 [11JN] (see H.R. 3936), H2654 [11JN]

Budget: constitutional amendment to require balanced (see S.J. Res. 97), S8275 [20NO] (see H.J. Res. 2, 3, 10), H35 [3JA] (see H.J. Res. 110), H3646 [23JY]

Business and industry: allow expensing of amounts paid to move business property from China to U.S. (see H.R. 508), H219 [16JA]

——— allow investment credit for certain domestic infant formula manufacturing projects and domestic production credit for certain infant formula (see H.R. 2008), H1066 [10MR]

——— create credit for carbon removal and storage for forest residues from wildfire management (see S. 1842), S3057 [21MY]

——— deny trade or business expense deduction for reimbursement of employee costs of child gender transition procedure or travel to obtain abortion (see H.R. 1208), H644 [11FE]

——— eliminate lead oxide, antimony, and sulfuric acid used as inputs in lead batteries as taxable chemicals under Superfund excise taxes (see H.R. 1264), H675 [12FE]

——— eliminate subsidies for domestic and foreign fossil-fuel production and taxpayer-funded research and development, and update below-market royalty rates (see S. 2444), S4699 [24JY] (see H.R. 4714), H3645 [23JY]

——— enhance tax benefits for research activities (see S. 1639), S2798 [7MY]

——— establish critical supply chains reshoring investment tax credit (see H.R. 1328), H707 [13FE]

——— establish refundable tax credit for qualified child care startup expenses (see H.R. 1296), H705 [13FE]

——— exclude round-tripped income for purposes of calculating global intangible low-taxed income (see S. 2021), S3346 [11JN]

——— expand ability to expense certain qualified productions (see S. 2530), S4904 [30JY] (see H.R. 4840), H3672 [1AU]

——— expand advanced manufacturing production credit to include black mass (see H.R. 6826), H6023 [17DE]

——— expand advanced manufacturing production credit to include fusion energy components (see S. 3088), S7850 [30OC] (see H.R. 5441), H4410 [17SE]

——— expand advanced manufacturing production credit to include recycled copper (see H.R. 6827), H6023 [17DE]

——— expand availability of employee stock ownership plans in S corporations (see S. 2461), S4699 [24JY] (see H.R. 3105), H1774 [30AP]

——— expand denial of deduction for certain excessive employee remuneration (see S. 1576), S2737 [1MY] (see H.R. 3140), H1808 [1MY]

——— improve electronic filing process for employment taxes (see H.R. 6458), H5050 [4DE]

——— improve rules related to partners and partnerships (see S. 2095), S3435 [17JN]

——— increase and expand deduction for qualified business income (see H.R. 110), H31 [3JA]

——— limit imposition of excise taxes and fees on money transmitting businesses (see H.R. 4274), H3188 [2JY]

——— make permanent deduction for qualified business income (see S. 213), S334 [23JA] (see H.R. 703), H386 [23JA]

——— modify application of base erosion and anti-abuse tax relative to certain entities connected to jurisdictions which have implemented extraterritorial tax (see H.R. 2423), H1335 [27MR]

——— permanently extend allowance for depreciation, amortization, or depletion for purposes of determining income limitation on deduction for business interest (see S. 559), S970 [13FE] (see S. 1688), S2837 [8MY] (see H.R. 1347), H708 [13FE]

——— promote new business innovation (see H.R. 1778), H943 [3MR]

——— provide incentives for relocating manufacturing to U.S. and make permanent full expensing for qualified property (see H.R. 2652), H1417 [3AP]

——— provide tax credit for employer-provided job training (see S. 3489), S8779 [16DE] (see H.R. 6752), H5941 [16DE]

——— provide tax credit for layer operation efficiency equipment (see H.R. 5776), H4540 [17OC]

——— repeal production tax credit and investment tax credit (see H.R. 310), H90 [9JA]

——— repeal scheduled reduction in deduction for foreign-derived intangible income (see H.R. 1062), H553 [6FE]

Carbon oxide sequestration credit: repeal (see H.R. 1946), H1038 [6MR]

Cargo transportation: impose tax on U.S.-bound circumvented cargo through Canada or Mexico and entering U.S. (see H.R. 3363), H1999 [13MY]

Casualty loss deduction: restore personal casualty loss tax deduction to all victims of theft and disaster (see H.R. 481), H218 [16JA]

Cemeteries and funerals: treat distributions from health savings accounts for funeral expenses of account beneficiary as qualified distributions (see H.R. 2436), H1335 [27MR]

CERCLA: eliminate certain excise taxes on certain taxable chemicals and substances (see S. 615), S1009 [18FE] (see H.R. 640), H299 [22JA]

Charities: allow charitable organizations to make statements on political campaigns if such statements are made in ordinary course of carrying out its tax-exempt purpose (see S. 1205), S1924 [31MR] (see H.R. 2501), H1373 [31MR]

——— allow charitable rollovers from individual retirement accounts to donor advised funds (see H.R. 2891), H1599 [10AP]

——— modify and extend deduction for charitable contributions for individuals not itemizing deductions (see S. 317), S481 [29JA] (see H.R. 801), H404 [28JA]

Child and dependent care tax credit: enhance and make credit fully refundable for certain taxpayers (see S. 1421), S2560 [10AP] (see H.R. 2994), H1623 [24AP]

Children and youth: allow certain child care expenses as qualified expenses (see H.R. 6272), H4895 [21NO]

——— allow refundable credit for individuals who have suffered stillborn child (see S. 2418), S4625 [23JY] (see H.R. 5397), H4362 [16SE]

——— allow refundable credit relative to any stillborn child of taxpayer (see H.R. 570), H256 [21JA]

——— create invest America accounts (see S. 1718), S2862 [12MY]

——— establish childcare provider startup credit and increase amount of, and make refundable, expenses for household and dependent care credit (see H.R. 1067), H553 [6FE]

——— establish credit for adult child caregivers (see S. 3295), S8447 [2DE]

——— establish Early Childhood Education Trust Fund consisting of amounts paid for estate tax and made available to fund child care services (see H.R. 4330), H3198 [10JY]

——— expand employer-provided child care credit and dependent care assistance exclusion (see S. 847), S1496 [4MR] (see H.R. 1827), H974 [4MR]

——— increase amount of child tax credit, make such credit fully refundable, and remove income limitations from such credit (see H.R. 1425), H722 [18FE]

——— increase and make fully refundable child and dependent care tax credit and increase maximum amount excludable from gross income for employer-provided dependent care assistance (see H.R. 2900), H1599 [10AP]

——— index dependent care assistance programs to inflation (see H.R. 413), H183 [15JA]

——— make permanent certain expiring provisions relative to child tax credit (see H.R. 782), H403 [28JA]

——— require individuals include Social Security numbers on income tax return as condition of claiming refundable portion of child tax credit (see H.R. 547), H220 [16JA]

Claims: suspend period of limitations on filing claim for credit or refund during collection proceedings, prohibit crediting of overpayments against disputed tax liability, and expand jurisdiction of U.S. Tax Court (see H.R. 6506), H5110 [9DE]

Climate: establish carbon fee to reduce greenhouse gas emissions (see S. 2712), S6320 [4SE]

Coastal zones: provide credit for hazard mitigation projects in connection with certain working waterfront property (see S. 2538), S4904 [30JY] (see H.R. 4861), H3673 [1AU]

Colleges and universities: allow married couples to apply student loan interest deduction limitation separately to each spouse (see H.R. 3285), H1943 [8MY]

——— apply excise tax on large endowments of certain private colleges and universities (see S. 936), S1663 [11MR]

——— exclude certain students from calculation to determine if certain private colleges and universities are subject to excise tax on net investment income (see H.R. 1905), H1036 [6MR]

——— impose excise tax on certain investments of private colleges and universities (see S. 2045), S3389 [12JN] (see H.R. 4462), H3367 [16JY]

——— impose penalties relative to civil rights violations by certain tax-exempt educational institutions (see H.R. 2686), H1459 [7AP]

——— increase excise tax on investment income of private colleges and universities (see H.R. 446), H184 [15JA]

——— increase rate of excise tax based on investment income of private colleges and universities and broaden definition of applicable educational institution (see H.R. 1128), H583 [7FE]

——— modify excise tax on investment income of private colleges and universities (see H.R. 1006), H503 [5FE]

——— provide collegiate housing and infrastructure grants (see H.R. 2355), H1300 [26MR]

Combat-Injured Veterans Tax Fairness Act: clarify application to members of Coast Guard when not in service of Dept. of the Navy (see S. 878), S1603 [6MR] (see H.R. 2973), H1617 [21AP]

Community development: establish neighborhood revitalization tax credit (see S. 1686), S2837 [8MY] (see H.R. 2854), H1597 [10AP]

——— establish special rules for capital gains invested in brownfield and superfund sites (see H.R. 2292), H1217 [24MR]

——— extend certain incentives related to empowerment zones to District of Columbia (see H.R. 6537), H5111 [9DE]

——— permanently extend new markets tax credit (see S. 479), S792 [5FE] (see H.R. 1103), H555 [6FE]

Computers: repeal certain provisions relative to semiconductor manufacturing incentives and science, technology, research, and innovation investments and limit Federal mandates imposed on entities seeking funding (see S. 1745), S2895 [13MY]

Congress: constitutional amendment to provide line-item veto authority for President, limit terms of Members of Congress, and require two-thirds vote to raise or impose new taxes or fees (see S.J. Res. 2), S67 [8JA]

——— expedite consideration of bill to address insolvency of Federal Old-Age and Survivors Insurance Trust Fund or Federal Disability Insurance Trust Fund in case that either trust fund becomes insolvent (see H.R. 963), H458 [4FE]

Conservation of energy: establish tax credit for qualified combined heat and power system property (see S. 3531), S8832 [17DE] (see H.R. 6824), H6023 [17DE]

——— modify energy efficient home improvement credit to include credit for natural carbon sinks (see S. 1964), S3254 [5JN] (see H.R. 3322), H1948 [9MY]

——— provide credit for labor costs of installing mechanical insulation property (see H.R. 2463), H1336 [27MR]

——— treat energy efficient kegs as efficient commercial building property for purposes of energy efficient commercial buildings deduction (see S. 1732), S2895 [13MY] (see H.R. 3325), H1998 [13MY]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 14), H91 [9JA]

Construction industries: provide exception to percentage of completion method of accounting for certain residential construction contracts (see S. 1687), S2837 [8MY] (see H.R. 2759), H1560 [9AP]

Consumers: establish refundable tax credit for residential energy expenditures (see H.R. 6758), H5941 [16DE]

Contracts: clarify that contractor providing services to educational organization is full time employee for purposes of requirements relative to employer’s responsibility to provide health coverage (see H.R. 3590), H2367 [23MY]

Corporate alternative minimum tax: repeal (see S. 796), S1429 [27FE]

Corporations: adjust income tax rate of publicly traded corporation based on ratio of compensation of highest paid employee to median compensation of all employees (see H.R. 5019), H3706 [22AU]

——— exclude certain amounts from tested income of controlled foreign corporations (see H.R. 363), H110 [13JA]

——— impose corporate tax increase based on compensation ratio between highest paid employee and median worker compensation and impose regulations to prevent manipulation of compensation ratio (see S. 2818), S6647 [16SE] (see H.R. 5298), H4263 [11SE]

——— increase number of eligible shareholders of S corporations (see S. 1371), S2520 [9AP] (see H.R. 2777), H1561 [9AP]

——— provide current year inclusion of net controlled foreign corporation tested income by ending tax breaks for exporting jobs and profits (see S. 409), S666 [5FE] (see H.R. 995), H502 [5FE]

——— provide for S corporation reform (see S. 2017), S3315 [10JN]

——— provide reduced rate of tax for corporations that maintain plan for distributing equity to employees (see H.R. 4739), H3646 [23JY]

——— repeal excise tax on repurchase of corporate stock (see H.R. 684), H385 [23JA]

Courts: exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact (see H.R. 2347), H1273 [25MR]

——— provide for certain rules on determination of tax in case of receivership (see H.R. 5146), H3861 [4SE]

Crime: establish sentencing enhancements for offenses relative to bank, mortgage, credit, and tax fraud committed by elected public officials (see S. 2680), S5514 [2AU]

——— make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (see S. 3261), S8275 [20NO] (see H.R. 6227), H4875 [20NO]

Dept. of Agriculture: reform appraisals for value of Federal payments to certain Minnesota counties for land located within Boundary Waters Canoe Area Wilderness (see S. 638), S1040 [19FE]

Dept. of Commerce: modify procedures for investigating claims of evasion of antidumping and countervailing duty orders (see H.R. 6446), H5049 [4DE]

Dept. of Education: audit institutions of higher learning and impose penalties relative to disclosures of foreign gifts and contracts (see S. 1684), S2837 [8MY] (see H.R. 3284), H1943 [8MY]

——— eliminate tuition at public colleges and universities, increase Pell Grant amounts, establish inclusive student success grants, and invest in low-income students and minority-serving institutions (see S. 1832), S3057 [21MY] (see H.R. 3543), H2360 [21MY]

Dept. of HHS: complete fraud risk assessments of advance premium tax credit (see S. 3384), S8529 [8DE]

——— improve training for Health Profession Opportunity Grant program to meet State and industry credentialing standards and exclude assistance provided from income tax (see H.R. 5382), H4361 [16SE]

——— provide for minimum monthly premium payment amount for individuals receiving health insurance premium tax credits and require additional enrollment verification procedures prior to enrollment in qualified plans (see S. 3380), S8507 [4DE]

——— provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (see S. 3386), S8529 [8DE]

——— streamline enrollment in health insurance affordability programs and minimum essential coverage (see S. 2057), S3389 [12JN] (see H.R. 3947), H2818 [12JN]

Dept. of Homeland Security: rescind certain immigration enforcement funds to provide for new credits related to expanding access to housing (see H.R. 6390), H5024 [3DE]

Dept. of HUD: collect and make publicly available data on properties receiving allocation of credit under low-income housing tax credit (see H.R. 3216), H1880 [6MY]

——— establish waiver program to allow for ZIP Code localization area median income calculations (see H.R. 5651), H4508 [30SE]

——— expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (see S. 3464), S8671 [11DE] (see H.R. 6644), H5808 [11DE]

——— increase low-income housing credit for projects that use water submetering (see H.R. 3126), H1775 [30AP]

——— make housing more affordable (see S. 934), S1663 [11MR] (see H.R. 2038), H1148 [11MR]

Dept. of the Interior: complete all actions necessary for certain land to be held in restricted fee status by Oglala Sioux Tribe and Cheyenne River Sioux Tribe (see S. 105), S185 [15JA] (see H.R. 165), H33 [3JA]

——— modify Payments in Lieu of Taxes program payment formula to increase funding for certain low-population counties without reducing funding for other counties (see S. 1175), S1905 [27MR]

——— submit report to Congress on National Park Service interpretation and application of Standards for Rehabilitation for use of Federal Historic Preservation Tax Incentives program (see H.R. 2448), H1336 [27MR]

Dept. of the Treasury: establish American Worker Retirement Plan to provide certain workers access to portable, tax-advantaged retirement savings accounts (see S. 1526), S2714 [30AP] (see H.R. 2696), H1460 [7AP]

——— establish Border Enforcement Trust Fund (see H.R. 3929), H2654 [11JN]

——— establish Donor State Protection Trust Fund, protect State funding from political retaliation, and implement funding formula linking State Federal tax contributions to Federal funding received (see H.R. 4208), H3010 [26JN]

——— issue Clean Energy Victory Bonds to increase investment in domestic development and deployment of clean energy technologies (see S. 1446), S2561 [10AP] (see H.R. 2946), H1611 [17AP]

——— regulate tax return preparers (see H.R. 1983), H1065 [10MR]

——— require certain determination by Treasury Inspector General for Tax Administration relative to imposition of Dept. of Homeland Security functions on IRS personnel (see H.R. 2421), H1335 [27MR]

——— terminate U.S.-People’s Republic of China Income Tax Convention if China initiates armed attack against Taiwan (see S. 2646), S5207 [1AU] (see H.R. 4848), H3672 [1AU]

Dept. of the Treasury and GAO: investigate and report on foreign government programs that facilitate Federal tax evasion (see H.R. 5978), H4584 [7NO]

Dept. of Transportation: carry out competitive grant and cost-sharing agreement program for eligible entities to carry out projects to produce, transport, blend, or store sustainable aviation fuel (see H.R. 1594), H876 [26FE]

——— condition receipt of grants by New York, NY, Metropolitan Transportation Authority on exempting New Jersey drivers from congestion fees and provide year-end tax credits for congestion taxes (see H.R. 344), H110 [13JA]

Diapers: treat as qualified medical expenses and prohibit States and local governments from imposing tax on retail sale of diapers (see H.R. 3128), H1775 [30AP]

Disabled: allow employers to contribute to ABLE accounts in lieu of retirement plan contributions (see S. 2459), S4699 [24JY] (see H.R. 4644), H3641 [23JY]

——— allow refundable income tax credit for purchase of qualified access technology for blind individuals (see S. 1918), S3117 [22MY] (see H.R. 1529), H767 [24FE]

——— make certain provisions relative to qualified ABLE programs permanent (see S. 627), S1040 [19FE] (see H.R. 1436), H722 [18FE]

——— provide refundable credit for certain home accessibility improvements (see S. 1315), S2456 [7AP] (see H.R. 2749), H1507 [8AP]

Disasters: allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for earned income credit and refundable portion of child tax credit (see S. 3432), S8669 [11DE] (see H.R. 6645), H5808 [11DE]

——— allow work opportunity tax credit for hiring displaced disaster victims (see H.R. 1914), H1036 [6MR]

——— codify and extend rules for personal casualty losses arising from major disasters and rules for exclusion from gross income of compensation for losses or damages resulting from certain wildfires (see S. 2744), S6469 [9SE] (see H.R. 5366), H4310 [15SE]

——— exclude from gross income amounts received from State-based catastrophe loss mitigation programs (see S. 336), S523 [30JA] (see H.R. 1849), H1007 [5MR]

——— exclude from gross income certain income from providing real property insurance following certain federally declared disasters (see H.R. 1070), H553 [6FE]

——— increase dollar threshold applicable to information reporting relative to payments for qualified natural disaster expenses (see H.R. 1093), H554 [6FE]

——— provide credit for disaster mitigation expenditures (see S. 1323), S2475 [8AP] (see S. 3497), S8779 [16DE] (see H.R. 6473), H5050 [4DE] (see H.R. 6763), H5941 [16DE]

——— provide critical businesses with credit for electric generators placed in service in certain high risk disaster areas (see H.R. 3549), H2360 [21MY]

——— provide for Residential Emergency Asset-Accumulation Deferred Taxation Yield (READY) accounts (see S. 1940), S3234 [4JN] (see H.R. 440), H184 [15JA]

——— provide lookback rule for amounts related to earned income for purposes of determining tax credits for certain federally declared disasters (see H.R. 3975), H2820 [12JN]

——— provide tax relief for damages relating to Hurricanes Helene and Milton (see H.R. 140), H32 [3JA]

——— provide tax relief relative to certain Federal disasters (see H.R. 6842), H6113 [18DE]

Drugs: decriminalize, expunge prior convictions, tax products to create programs for those adversely affected by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (see H.R. 5068), H3716 [29AU]

——— establish requirements relative to cost sharing for epinephrine injectors under group health plans and group and individual health insurance coverage (see H.R. 5139), H3860 [4SE]

——— establish requirements relative to cost-sharing for certain insulin products (see H.R. 6255), H4895 [21NO]

——— increase equity within cannabis policy and legal cannabis marketplace (see H. Res. 926), H5051 [4DE]

——— maintain prohibition on allowing any deduction or credit associated with trade or business involved in trafficking marijuana (see S. 471), S792 [5FE] (see H.R. 1447), H726 [21FE]

Earned income tax credit: establish permanent lookback provision (see H.R. 2898), H1599 [10AP]

——— expand and improve (see H.R. 2338), H1273 [25MR]

——— expand and make permanent certain modifications (see S. 1372), S2520 [9AP] (see H.R. 2764), H1561 [9AP]

——— increase (see H.R. 2800), H1562 [9AP]

Earned Income Tax Credit Awareness Day: designate (see H. Res. 88), H432 [31JA]

Ecology and environment: extend expensing of environmental remediation costs (see H.R. 815), H404 [28JA]

——— modify carbon oxide sequestration credit to ensure parity for different uses and utilizations of qualified carbon oxide (see S. 425), S667 [5FE] (see H.R. 1003), H502 [5FE]

Economy: impose minimum effective tax rate for high-income taxpayers (see S. 1243), S2093 [31MR] (see H.R. 2534), H1402 [1AP]

——— provide incentives and assistance to reduce cost of housing, energy, transportation, childcare, education, and health care, and to increase salaries (see H.R. 6900), H6115 [18DE]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (see S. 292), S480 [29JA] (see S. 1810), S3009 [20MY] (see H.R. 817), H404 [28JA] (see H.R. 833), H429 [31JA] (see H.R. 3519), H2198 [20MY]

——— allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling (see S. 152), S252 [20JA] (see H.R. 939), H457 [4FE]

——— allow qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses (see S. 1590), S2755 [5MY] (see H.R. 1818), H944 [3MR]

——— allow refundable tax credit for tuition expenses incurred for each qualifying child of taxpayer in attending public or private elementary or secondary school (see H.R. 2097), H1159 [14MR]

——— establish new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see S. 370), S544 [3FE]

——— establish refundable childhood education tax credit with monthly advance payments (see H.R. 6634), H5807 [11DE]

——— establish tax credit for charitable donations to nonprofit organizations providing workforce training (see H.R. 5493), H4454 [18SE]

——— establish temporary credit for eligible teachers who provide tutoring services (see H.R. 4507), H3473 [17JY]

——— exempt qualified student loan bonds from volume cap and alternative minimum tax (see H.R. 2660), H1458 [7AP]

——— expand exclusion of Federal Pell Grants from gross income and improve coordination with American Opportunity Tax Credit (see S. 1610), S2774 [6MY] (see H.R. 2543), H1402 [1AP]

——— expand expenses treated as qualified higher education expenses for 529 accounts to include certain postsecondary credentialing expenses (see S. 756), S1396 [26FE]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (see S. 3217), S8239 [19NO] (see H.R. 464), H185 [15JA]

——— increase and adjust for inflation above-the-line deduction for teachers (see H.R. 228), H62 [7JA]

——— increase deduction for certain elementary and secondary school teacher expenses (see H.R. 1054), H553 [6FE]

——— increase limitation on distributions from 529 accounts for qualified higher education expenses (see S. 2206), S4083 [30JN]

——— make exclusion for certain employer payments of student loans under educational assistance programs permanent (see S. 772), S1428 [27FE] (see H.R. 1801), H944 [3MR]

——— permit 529 college savings program funds to be used for certain transportation and parking expenses (see H.R. 3574), H2366 [23MY]

——— permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts (see H.R. 808), H404 [28JA]

Elections: prohibit certain tax-exempt organizations from providing funding for election administration (see H.R. 4943), H3688 [8AU]

Electric power: end investment tax credit for offshore wind facilities in U.S. inland navigable waters (see H.R. 2133), H1160 [14MR]

——— expand advanced manufacturing production credit to include distribution transformers (see S. 448), S791 [5FE] (see H.R. 4128), H2969 [25JN]

——— extend availability of certain clean energy credits (see S. 2681), S5514 [2AU]

Employment: allow credit to employers who hire individuals through apprenticeship program (see H.R. 3871), H2614 [10JN]

——— allow employers credit for wages paid to employees who participate in qualified apprenticeship programs (see H.R. 1662), H913 [27FE]

——— allow for deductions for performance of certain services by taxpayer (see H.R. 2173), H1168 [18MR]

——— allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions (see H.R. 1691), H914 [27FE]

——— allow workers above-the-line deduction for union dues and expenses and miscellaneous itemized deduction for unreimbursed expenses incurred in trade or business of being employee (see S. 1286), S2172 [3AP] (see H.R. 2671), H1459 [7AP]

——— amend minimum participation standards for pension plans and qualified trusts (see S. 1707), S2862 [12MY] (see H.R. 4718), H3645 [23JY]

——— clarify that wages paid to unauthorized aliens are not deductible (see H.R. 3715), H2467 [4JN]

——— clarify treatment of certain tips for purposes of tax deduction for qualified tips (see S. 2780), S6575 [11SE]

——— enhance employer-provided child care credit (see H.R. 3155), H1809 [1MY]

——— establish credit for certain employers of qualifying career and technical education students (see H.R. 4949), H3692 [12AU]

——— establish credit for hired critical employees (see H.R. 782), H403 [28JA]

——— establish incentivized tax breaks for employers offering cybersecurity training, increase cybersecurity scholarship program funding, and provide student loan repayment for certain cybersecurity employees (see H.R. 2447), H1336 [27MR]

——— establish procedures relating to attribution of errors in case of third party payors of payroll taxes (see H.R. 3223), H1880 [6MY]

——— establish qualifying workforce training project credit (see S. 2664), S5208 [1AU]

——— exclude compensation from secondary employment for certain taxpayers from income tax and payroll taxes (see H.R. 560), H231 [20JA]

——— exclude from gross income any judgments, awards, and settlements from sexual assault or sexual harassment claims (see S. 584), S971 [13FE] (see H.R. 1306), H706 [13FE]

——— extend work opportunity credit and make employers of Social Security disability insurance beneficiaries eligible for such credit (see H.R. 6524), H5110 [9DE]

——— improve and enhance work opportunity tax credit to encourage longer-service employment and make it more effective as hiring incentive for targeted workers (see S. 492), S819 [10FE] (see S. 3265), S8275 [20NO] (see H.R. 1177), H613 [10FE] (see H.R. 6231), H4875 [20NO]

——— include optional practical training for F–1 visa holders as employment for purposes of taxes under Federal Insurance Contribution Act and Social Security Act (see S. 2940), S6873 [30SE]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (see S. 1443), S2561 [10AP]

——— modify exception for de minimis payments by third party settlement organizations (see S. 1425), S2560 [10AP]

——— modify work opportunity credit for certain at-risk youth employees and extend empowerment zones to encourage hiring of at-risk youth in high poverty areas (see S. 1210), S1924 [31MR] (see H.R. 2507), H1373 [31MR]

——— permit certain excess plan assets to be used for benefits for active employees (see S. 2003), S3314 [10JN]

——— provide credit for increasing wages paid to child care providers (see S. 3534), S8832 [17DE]

——— provide work opportunity tax credit for hiring veterans receiving certain educational assistance (see S. 2494), S4817 [29JY] (see H.R. 6404), H5025 [3DE]

——— reinstate filing exception for payments made by third party settlement organizations to certain independent contract workers in effect prior to American Rescue Plan Act enactment (see S. 1375), S2520 [9AP] (see H.R. 1882), H1008 [5MR]

EPA: provide grants to reduce amount of food waste (see S. 3443), S8670 [11DE] (see H.R. 6684), H5840 [12DE]

FAA: exempt Clayton County, GA, from rule prohibiting collection of revenues for local and State general sales tax on aviation fuel (see H.R. 6673), H5809 [11DE]

Families and domestic relations: allow certain abused or abandoned spouses to file as unmarried or heads of households (see S. 2129), S3470 [18JN]

——— allow expenses for caregiving of aging parents to be taken into account as medical expenses (see S. 1565), S2737 [1MY] (see H.R. 138), H32 [3JA]

——— allow tax-advantaged distributions from health savings accounts to cover certain family or medical leave expenses (see H.R. 74), H30 [3JA]

——— create refundable credit for foster families (see H.R. 2438), H1335 [27MR]

——— enhance child tax credit (see S. 1382), S2520 [9AP] (see H.R. 353), H110 [13JA]

——— enhance credit to employers who provide paid family and medical leave (see S. 400), S594 [4FE] (see H.R. 996), H502 [5FE]

——— establish procedures for relief from joint and several liability on joint tax return for individuals requesting such relief due to domestic violence or abuse (see H.R. 6362), H4993 [2DE]

——— expand earned income and child tax credits (see H.R. 463), H185 [15JA]

——— increase amount allowed as credit under expenses for household and dependent care services credit and employer-provided child care credit (see H.R. 1426), H722 [18FE]

——— increase amount of adoption credit and establish in vitro fertilization expenses credit (see H.R. 1427), H722 [18FE]

——— increase and make child tax credit fully refundable, establish increased child tax credit for young children, index credits for inflation, and set up advance payments on monthly basis (see S. 1393), S2521 [9AP] (see H.R. 2763), H1560 [9AP]

——— increase earned income and child tax credits (see H.R. 2927), H1611 [17AP]

——— increase employer tax credit for paid family and medical leave (see H.R. 1424), H722 [18FE]

——— increase limitation of exclusion for dependent care assistance programs (see H.R. 5558), H4493 [23SE]

——— make credit for adoption of special needs children refundable (see H.R. 2153), H1161 [14MR]

——— provide for refundable adoption tax credit (see S. 1458), S2561 [10AP] (see H.R. 2833), H1596 [10AP]

——— provide income tax credit for fertility treatments (see H.R. 1878), H1008 [5MR]

——— provide nonrefundable credit for working family caregivers (see S. 925), S1662 [11MR] (see H.R. 2036), H1148 [11MR] (see H.R. 5881), H4565 [31OC]

——— recognize importance of stepped-up basis of certain inherited property in preserving family-owned farms and small businesses (see H. Res. 206), H1067 [10MR]

——— reduce estate, gift, and generation-skipping taxes (see H.R. 601), H297 [22JA]

——— repeal estate and generation-skipping taxes (see S. 587), S971 [13FE] (see H.R. 1301), H706 [13FE]

——— treat amounts paid for fertility treatments as medical expenses for purposes of health savings accounts (see H.R. 3091), H1773 [30AP]

——— treat certain assisted reproduction expenses as qualified medical expenses (see S. 2189), S3562 [26JN]

Federal agencies and departments: increase penalties for various violations of Federal law relative to improper access and retention of individuals’ personally identifiable information (see S. 1819), S3010 [20MY]

Federal aid programs: allow certain return information disclosed to institutions of higher education for financial aid purposes to also be used to determine eligibility for Federal TRIO programs (see H.R. 1490), H728 [21FE]

——— exclude from gross income certain relief payments to victims of Chiquita Canyon elevated temperature landfill event (see H.R. 1179), H614 [10FE]

——— modify Social Security number requirements for claiming child tax credit and earned income tax credit (see H.R. 778), H403 [28JA]

——— require taxpayers claiming child and earned income tax credits, and their qualifying children, to have valid Social Security number for employment purposes (see S. 268), S434 [28JA] (see S. 2974), S6933 [3OC]

Federal employees: allow Federal employees who are separated from Federal service to make certain penalty-free distributions from Thrift Savings Plans (see H.R. 6929), H6126 [23DE]

——— require annual report of Federal employees and retirees with delinquent tax debt (see S. 1444), S2561 [10AP]

Federal-State relations: modify limitation on amount individuals can deduct for State and local taxes (see H.R. 232), H62 [7JA]

Fire prevention: classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation (see S. 504), S819 [10FE] (see H.R. 173), H34 [3JA]

——— provide incentives for wildfire prevention to homeowners (see H.R. 4181), H3009 [26JN]

Firearms: allow tax credit for retail sales of safe firearm storage devices (see H.R. 169), H33 [3JA]

——— ban imposition of any State or local liability insurance, tax, or user fee requirement for firearm or ammunition ownership or commerce (see H.R. 943), H457 [4FE]

——— limit authority of States and localities to regulate conduct, or impose penalties or taxes, in relation to rifles or shotguns (see H.R. 373), H111 [13JA]

——— make it unlawful to sell firearms without promoting safe storage, disseminate safe storage best practices, create grants for safe storage device distribution, and allow tax credit for such device sales (see H.R. 4487), H3472 [17JY]

——— prohibit State excise taxes on firearms and ammunition manufacturers and dealers (see S. 1169), S1905 [27MR] (see H.R. 2442), H1335 [27MR]

——— prohibit use of merchant category code that separately identifies firearms merchants or ammunition merchants (see H.R. 1224), H673 [12FE]

——— provide refundable tax credit for certain gun safes (see H.R. 5099), H3757 [2SE]

——— provide that silencers be treated same as firearms accessories relative to registration and transfer laws (see S. 345), S524 [30JA] (see H.R. 850), H430 [31JA]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act (see S. 1162), S1905 [27MR] (see H.R. 2395), H1333 [27MR]

——— remove short-barreled shotguns from definition of firearms for purposes of National Firearms Act (see H.R. 3034), H1682 [28AP]

——— remove silencers from definition of firearms relative to taxation, registration, and transfer laws (see S. 364), S544 [3FE] (see H.R. 404), H182 [15JA] (see H.R. 3228), H1908 [7MY]

——— repeal elimination of tax on certain firearms under National Firearms Act and deposit savings into Medicare part A trust fund (see S. 3512), S8779 [16DE] (see H.R. 6743), H5941 [16DE]

——— repeal firearm transfer tax (see S. 1224), S2092 [31MR] (see H.R. 2552), H1402 [1AP]

——— require Federal firearms licensee to provide secure firearms storage information to prospective firearm transferee and provide gun safe tax credit (see H.R. 1272), H675 [12FE]

First responders: increase amount excluded from gross income for qualified payments to individuals providing volunteer firefighting or emergency medical services (see H.R. 2279), H1188 [21MR]

——— provide charitable deduction for service of volunteer firefighters and emergency medical and rescue personnel (see H.R. 5905), H4572 [4NO]

Fish and fishing: provide reduced excise tax rate for portable electronically-aerated bait containers (see S. 2972), S6933 [3OC]

Floods: allow tax credit for certain flood insurance expenses (see H.R. 5504), H4455 [18SE]

——— provide above-the-line deduction for flood insurance premiums (see S. 2313), S4420 [16JY] (see H.R. 4494), H3473 [17JY]

——— provide advance refundable credit to offset certain flood insurance premiums (see S. 586), S971 [13FE]

Food: allow charitable donations of food transportation vehicles and food storage equipment to receive same treatment as charitable donations of food inventory (see H.R. 5840), H4557 [28OC]

——— allow credit against tax for expenses relating to diversion of wasted food (see H.R. 3166), H1810 [1MY]

——— allow credit against tax for food donations (see H.R. 5809), H4548 [21OC]

——— establish tax credit and grant program to stimulate investment and healthy nutrition options in food deserts (see S. 1176), S1905 [27MR] (see H.R. 2473), H1337 [27MR]

Foreign countries: deny certain green energy tax benefits to companies connected to certain countries of concern (see S. 369), S544 [3FE] (see H.R. 524), H220 [16JA]

——— establish tax on remittance transfers (see S. 2002), S3314 [10JN]

——— impose excise tax on payments by U.S. taxpayers to foreign persons for services provided to U.S. consumers (see S. 2976), S6956 [6OC]

——— modify tax on remittance transfers (see H.R. 5595), H4500 [26SE]

——— prohibit allowance of advanced manufacturing production credit for components produced by foreign entities of concern (see H.R. 2871), H1598 [10AP]

——— prohibit use of foreign feedstocks for purposes of clean fuel production credit (see S. 1422), S2560 [10AP] (see H.R. 2867), H1598 [10AP]

——— provide enforcement of remedies against extraterritorial and discriminatory taxes of foreign countries (see H.R. 591), H257 [21JA]

——— provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments (see H.R. 1911), H1036 [6MR]

Foreign trade: authorize U.S. Trade Representative to impose remedial measures on certain entities that evade or may attempt to evade duties imposed relative to nonmarket economy countries (see S. 1886), S3116 [22MY] (see H.R. 3575), H2366 [23MY]

——— impose carbon border adjustment on energy intensive imports and incentivize decarbonization of domestic manufacturing (see S. 3523), S8831 [17DE] (see H.R. 6787), H6021 [17DE]

——— impose fee on certain imported products based on pollution intensity associated with production of such products (see S. 1325), S2475 [8AP]

——— require online retailers collect and remit Federal excise taxes on purchase of imported sportfishing and archery equipment (see S. 1649), S2799 [7MY] (see H.R. 1494), H728 [21FE]

Gambling: exempt sports betting from tax on authorized wagers (see S. 2773), S6575 [11SE]

——— increase information reporting threshold for slot winnings (see H.R. 2233), H1171 [18MR]

——— repeal certain taxes on sports wagering (see H.R. 1440), H722 [18FE]

——— restore one hundred percent deduction for wagering losses (see S. 2230), S4286 [9JY] (see H.R. 4304), H3194 [7JY]

——— restore wagering loss limitation rules (see H.R. 4630), H3641 [23JY]

GAO: report to appropriate congressional committees on potential of artificial intelligence (AI) to assist IRS in detecting tax fraud (see H.R. 4974), H3698 [15AU]

Government regulations: double value of certain tax benefits relating to children and dependents (see H.R. 1408), H721 [18FE]

——— eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (see S. 2845), S6696 [17SE] (see H.R. 5427), H4409 [17SE]

——— reform certain penalty and interest provisions (see H.R. 5346), H4309 [15SE]

Government-sponsored enterprises: clarify tax-exempt controlled entity rules relative to certain stock of Government-sponsored enterprises (see S. 1603), S2774 [6MY]

Harbors: establish credits to incentivize domestic production of port cranes (see H.R. 4589), H3551 [22JY]

Hazardous substances: provide tax credit for taxpayers who remove lead-based hazards from their homes (see H.R. 6784), H6021 [17DE]

Health: allow all individuals to contribute to health savings accounts (see H.R. 2419), H1335 [27MR]

——— allow both spouses to make catch-up contribution to same health savings account (see H.R. 2745), H1507 [8AP]

——— allow certain wearable devices to be purchased using health savings accounts and other spending arrangements and reimbursement accounts (see H.R. 4203), H3010 [26JN]

——— allow distributions from health flexible spending arrangement or health reimbursement arrangement directly to health savings account in connection with establishing coverage under high deductible health plan (see H.R. 2667), H1458 [7AP]

——— allow individuals only enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 6577), H5559 [10DE]

——— allow individuals with direct primary care service arrangements to remain eligible for purposes of health savings accounts (see H.R. 1026), H503 [5FE] (see H.R. 1140), H584 [7FE]

——— allow qualified distributions from health savings account for certain home care expenses (see H.R. 4243), H3032 [27JN]

——— allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see H.R. 2875), H1598 [10AP]

——— clarify that individuals who have access to certain healthcare services through worksite health clinic are eligible to make pre-tax contributions to health savings account (see S. 1944), S3234 [4JN]

——— codify certain rules relative to health reimbursement arrangements and other account-based group health plans (see H.R. 6708), H5898 [15DE]

——— establish health freedom accounts (see H.R. 317), H90 [9JA]

——— exclude certain dependent income when calculating modified adjusted gross income for purposes of eligibility for health insurance premium tax credits (see H.R. 3769), H2505 [5JN]

——— exempt telehealth services from certain high deductible health plan rules (see S. 763), S1428 [27FE] (see H.R. 1650), H912 [27FE]

——— expand and improve health savings accounts (see S. 276), S434 [28JA] (see H.R. 810), H404 [28JA]

——— extend and modify enhanced premium tax credit and amend Patient Protection and Affordable Care Act to make certain adjustments to operation of exchanges (see H.R. 6232), H4875 [20NO]

——— extend certain provisions of health insurance premium tax credit and rescind unobligated balances for providing assistance to Argentina (see H.R. 6050), H4704 [17NO]

——— extend premium tax credit and provide for advance payment of credit to taxpayers (see H.R. 6316), H4902 [25NO]

——— include over-the-counter oral healthcare products as qualified medical expenses which can be purchased with health savings account and flexible spending account funds (see H.R. 1219), H644 [11FE]

——— increase limitations on contributions to health savings accounts (see S. 3248), S8274 [20NO] (see S. 3362), S8507 [4DE]

——— modernize health savings accounts (see H.R. 548), H220 [16JA]

——— provide direct control over health care dollars through flexibility and choice, prohibit taxpayer funding for abortion and gender transition procedures, and reform Patient Protection and Affordable Care Act (see H.R. 6512), H5110 [9DE]

——— provide income tax credit for costs of infertility treatments (see H.R. 4639), H3641 [23JY]

——— provide refundable tax credit for non-directed living kidney donations (see H.R. 2687), H1459 [7AP]

——— reduce patient cost-sharing for prescription drug inhaler products used to treat breathing disorders such as asthma and chronic obstructive pulmonary disease (see S. 2756), S6537 [10SE] (see H.R. 5278), H4237 [10SE]

——— reform certain rules related to health savings accounts (see H.R. 6183), H4873 [20NO]

——— treat amounts paid for private umbilical cord blood or tissue banking services as medical care expenses (see H.R. 2810), H1596 [10AP]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see S. 1144), S1871 [26MR] (see H.R. 2369), H1301 [26MR]

——— treat direct primary care service arrangements as medical care and provide that such arrangements do not disqualify deductible health savings account contributions (see S. 1719), S2862 [12MY]

——— treat membership in health care sharing ministry as medical expense (see S. 653), S1126 [20FE] (see H.R. 2062), H1149 [11MR]

Health care facilities: establish new community benefit standards for tax-exempt hospital organizations (see H.R. 3019), H1624 [24AP]

Health care professionals: clarify treatment of locum tenens physicians and advanced care practitioners as independent contractors to help alleviate physician shortages, including in underserved areas (see H.R. 1160), H613 [10FE]

——— create tax credit for nurse preceptors (see S. 131), S226 [16JA] (see H.R. 392), H148 [14JA]

——— exclude certain health professions education scholarship and loan payments from gross income (see H.R. 593), H257 [21JA]

——— exclude from gross income certain federally subsidized loan repayments for dental school faculty (see S. 1080), S1777 [14MR] (see H.R. 1758), H917 [27FE]

——— provide deduction for certain charity care provided by physicians (see H.R. 6167), H4872 [20NO]

——— provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (see S. 1163), S1905 [27MR] (see H.R. 2398), H1334 [27MR]

Higher Education Act: require institution of higher education that is designated as 501(c)(3) organization to be deemed nonprofit institution of higher education (see H.R. 1852), H1007 [5MR]

Historic rehabilitation tax credit: improve (see S. 1459), S2562 [10AP] (see H.R. 2941), H1611 [17AP]

Housing: allow for tax credit for rent paid on personal residence of taxpayer (see S. 968), S1664 [11MR]

——— deny interest and depreciation deductions for taxpayers owning more than certain number of single family properties (see S. 969), S1664 [11MR] (see H.R. 4352), H3199 [10JY]

——— establish new first-time homebuyer credit and starter home construction credit (see H.R. 3475), H2108 [17MY]

——— establish permanent rural housing preservation and revitalization program (see S. 885), S1604 [6MR]

——— improve low-income housing credit (see S. 1515), S2664 [29AP]

——— improve safety of, affordability of, and access to, housing (see H.R. 4856), H3672 [1AU]

——— increase low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance (see S. 2638), S4996 [31JY]

——— increase low-income housing tax credit for projects designated to serve extremely low-income households (see H.R. 3964), H2819 [12JN]

——— provide credit for working families housing development (see H.R. 893), H432 [31JA]

——— provide for first-time homebuyer credit (see S. 2402), S4624 [23JY] (see H.R. 4717), H3645 [23JY]

——— provide investment credit for converting non-residential buildings to affordable housing (see H.R. 2410), H1334 [27MR]

——— provide tax credits for conversion of commercial buildings to residential units and for support and technical assistance to housing agencies to identify and advance certain housing conversion opportunities (see H.R. 537), H220 [16JA]

——— provide tax incentives for rental housing for members of Armed Forces (see H.R. 308), H90 [9JA]

——— provide that floor plan financing includes financing of certain trailers and campers (see S. 1314), S2456 [7AP] (see H.R. 332), H109 [13JA]

——— reform low-income housing credit (see H.R. 2725), H1505 [8AP]

——— repeal certain incentives to upgrade energy efficiency standards relative to taxpayer subsidies for home electrification (see S. 333), S523 [30JA]

——— repeal qualified contract exception to extended low-income housing commitment rules for purposes of low-income housing credit (see H.R. 4572), H3526 [21JY]

Hydroelectric power: support upgrades at existing hydroelectric dams to increase clean energy production, improve resiliency and reliability of electric grid, and enhance health of rivers and associated wildlife habitats (see S. 1183), S1906 [27MR] (see H.R. 2160), H1161 [14MR]

Immigration: codify Executive Order 14218 entitled ‘‘Ending Taxpayer Subsidization of Open Borders’’ (see H.R. 3837), H2568 [9JN]

——— fund southern border wall by requiring work-authorized Social Security number to claim refundable tax credits and welfare applicants to verify citizenship, and increasing illegal border crossing fines (see S. 293), S480 [29JA]

——— limit ability to issue any visa or provide any status under immigration laws until certain conditions are met (see H.R. 6225), H4874 [20NO]

——— modify eligibility for 501(c)(3) status for certain organizations knowingly providing financial assistance or other material support to individuals unlawfully present in U.S. (see S. 497), S819 [10FE]

Income: allow deduction for certain overtime compensation (see H.R. 4740), H3646 [23JY] (see H.R. 5475), H4453 [18SE]

——— allow deduction for qualified overtime compensation (see H.R. 3118), H1775 [30AP]

——— apply current income tax brackets breakpoints to capital gains brackets (see H.R. 2908), H1606 [14AP]

——— deny deduction for executive compensation unless employer maintains profit-sharing distributions for employees (see H.R. 6418), H5026 [3DE]

——— eliminate application of income tax on qualified tips through deduction allowed to all individual tax payers (see S. 129), S226 [16JA] (see H.R. 482), H218 [16JA]

——— ensure high-income individuals pay their fair share of taxes (see H.R. 6438), H5049 [4DE]

——— equalize treatment of capital gains and earned income (see H.R. 5336), H4264 [11SE]

——— establish deduction for certain amounts received as bonus (see H.R. 557), H231 [20JA]

——— establish deduction for certain overtime payments (see S. 1606), S2774 [6MY] (see H.R. 561), H231 [20JA]

——— establish deductions for tips, exclude overtime pay from taxation, repeal inclusion of Social Security benefits in gross income, and modify treatment of personal service income earned in pass-through entities (see H.R. 2621), H1416 [3AP]

——— establish tax on income from litigation which is received by third-party entities that provided financing for such litigation (see S. 1821), S3010 [20MY] (see H.R. 3512), H2197 [20MY]

——— exclude from gross income any interest paid on overpayment of taxes by individual or small business (see H.R. 4826), H3663 [29JY]

——— exclude from gross income certain compensation received by victims of Texas Panhandle fires (see S. 496), S819 [10FE] (see H.R. 1169), H613 [10FE]

——— exclude holiday bonuses from gross income (see H.R. 6872), H6114 [18DE]

——— exclude overtime compensation from gross income for purposes of income tax (see S. 1046), S1743 [13MR] (see H.R. 405), H183 [15JA]

——— exclude per- and polyfluoroalkyl substances (PFAS) remediation reimbursements from gross income (see H.R. 6669), H5809 [11DE]

——— impose tax on certain high net worth households and trusts and establish certain anti-evasion and avoidance measures (see H.R. 2912), H1607 [14AP]

——— increase limitation on deduction for State and local taxes (see H.R. 246), H87 [9JA]

——— make permanent certain expiring income tax rates and establish new top income tax rate (see H.R. 4280), H3188 [2JY]

——— modify application of sourcing rules for digital asset income of Puerto Rican residents (see H.R. 2982), H1618 [21AP]

——— provide individuals refundable credit for portion of Federal income tax liability (see H.R. 2802), H1562 [9AP]

——— provide that certain tips shall not be subject to income taxes for certain period (see H.R. 558), H231 [20JA]

——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 430), H184 [15JA]

——— repeal upper age limit on eligibility for earned income tax credit (see H.R. 2972), H1617 [21AP]

Indian Health Service: permit individuals eligible for assistance to qualify for health savings accounts (see H.R. 444), H184 [15JA]

Individual retirement accounts: increase amount that can be withdrawn without penalty as first-time homebuyer distributions (see H.R. 2748), H1507 [8AP]

Inflation Reduction Act: repeal (see H.R. 191), H34 [3JA]

——— repeal provisions relating to taxpayer subsidies for home electrification (see H.R. 4758), H3655 [25JY]

Information technology: allow refundable credit for purchase of communications signal boosters in areas with inadequate broadband Internet access service (see H.R. 1020), H503 [5FE]

——— exclude certain broadband grants from gross income (see S. 674), S1127 [20FE] (see H.R. 1873), H1008 [5MR]

Insurance: allow above-the-line deduction for health insurance premiums (see H.R. 111), H31 [3JA]

——— allow parental choice in selection of primary health insurance coverage or primary coverage under group health plan for newborn children (see H.R. 3910), H2653 [11JN]

——— ensure health care fairness and affordability for all Americans through universal access to equitable health insurance tax credits, reformed health savings accounts, and strengthened consumer protections (see H.R. 3080), H1727 [29AP]

——— establish system for taxation of catastrophic risk transfer companies to ensure sufficient capital to cover catastrophic insurance losses (see H.R. 1481), H727 [21FE]

——— exclude debt held by certain insurance companies from capital assets and extend capital loss carryovers for such companies (see S. 1335), S2475 [8AP] (see H.R. 2547), H1402 [1AP]

——— exclude from definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (see H.R. 2571), H1403 [1AP]

——— expand eligibility for refundable credit for coverage under qualified health plan (see S. 46), S79 [9JA] (see H.R. 247), H87 [9JA]

——— extend and modify enhanced health insurance premium tax credit (see S. 3391), S8576 [9DE] (see H.R. 6010), H4590 [10NO]

——— extend and modify enhanced health insurance premium tax credit and make certain adjustments to Patient Protection and Affordable Care Act exchanges (see H.R. 6501), H5110 [9DE] (see H.R. 6575), H5559 [10DE]

——— extend certain provisions of health insurance premium tax credit using tariff revenue (see H.R. 6246), H4894 [21NO]

——— extend enhanced health insurance premium tax credit (see S. 2824), S6648 [16SE] (see S. 3102), S7902 [4NO] (see S. 3385), S8529 [8DE] (see H.R. 5145), H3861 [4SE] (see H.R. 6016), H4590 [10NO] (see H.R. 6074), H4768 [18NO]

——— increase amount excluded from gross income by reason of distributions from governmental retirement plans for health and long-term care insurance for public safety officers (see H.R. 3327), H1998 [13MY]

——— increase oversight of pharmacy benefits manager services (see H.R. 2450), H1336 [27MR]

——— increase penalties for group health plans and health insurance issuers for practices that violate balance billing requirements (see S. 2420), S4625 [23JY] (see H.R. 4710), H3644 [23JY]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (see S. 2875), S6729 [18SE] (see H.R. 5463), H4453 [18SE]

——— provide health insurance benefits for outpatient and inpatient items and services relative to congenital anomaly or birth defect (see S. 1677), S2837 [8MY] (see H.R. 3277), H1942 [8MY]

——— provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under passive foreign investment company rules (see S. 1987), S3284 [9JN] (see H.R. 2567), H1403 [1AP]

——— provide tax credit or refund for certain Federal insurance taxes for employees who are members of religious faiths which oppose participation in such insurance (see H.R. 4389), H3314 [15JY]

——— provide that rule entitled ‘‘Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage’’ shall have no force or effect (see S. 2641), S5207 [1AU] (see H.R. 379), H148 [14JA]

——— require health insurance plans to provide coverage of certain items and services relating to breast or chest wall reconstruction furnished in connection with breast cancer treatment (see H.R. 5813), H4552 [24OC]

——— take certain Medicare premiums of household members into account in determining health care insurance premiums tax credit (see H.R. 6455), H5049 [4DE]

Intelligence services: expand treatment of moving expenses to employees and new appointees in intelligence community who move pursuant to change in assignment that requires relocation (see S. 2141), S3493 [23JN]

Internal Revenue Code: reform health provisions (see H.R. 955), H458 [4FE]

International economic relations: modify certain laws relative to taxation of international entities (see S. 1605), S2774 [6MY]

Interstate commerce: expand prohibition of State taxation relative to certain solicitation of orders (see S. 3027), S7699 [21OC] (see H.R. 427), H183 [15JA]

Investments: allow certain deductions to apply to qualified business development company interest dividends in same manner as qualified real estate investment trust dividends (see S. 2962), S6905 [1OC] (see H.R. 652), H384 [23JA]

——— allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (see S. 1839), S3057 [21MY] (see H.R. 2089), H1150 [11MR]

——— create exemption for money accounts for growth and advancement (see H.R. 3407), H2051 [14MY]

——— establish universal personal savings program with minimum employer contribution (see H.R. 5887), H4565 [31OC]

——— expand housing investment with mortgage revenue bonds (see S. 1511), S2664 [29AP]

——— impose tax on certain volatile, high-volume stock, bond, and derivative transactions (see S. 2127), S3470 [18JN] (see H.R. 4035), H2831 [17JN]

——— index certain assets for purposes of determining gain or loss (see S. 798), S1429 [27FE] (see H.R. 1857), H1007 [5MR]

——— limit rate of tax on adjusted net capital gain (see H.R. 4102), H2921 [24JN]

——— modify certain rules applicable to qualified small issue manufacturing bonds and expand certain exceptions to private activity bond rules for first-time farmers (see S. 2100), S3435 [17JN]

——— modify partnership rules for taxation of basis-shifting transactions involving related parties (see S. 2094), S3435 [17JN]

——— permanently allow tax deduction at time investment in qualified property is made (see S. 187), S302 [22JA] (see S. 2056), S3389 [12JN] (see H.R. 574), H256 [21JA] (see H.R. 3967), H2819 [12JN]

——— permit rollover contributions from Roth IRAs to designated Roth accounts (see S. 3352), S8507 [4DE] (see H.R. 6450), H5049 [4DE]

——— provide for proper tax treatment of personal service income earned in pass-through entities (see S. 445), S791 [5FE] (see H.R. 1091), H554 [6FE]

——— provide for school infrastructure finance and innovation tax credit bonds (see H.R. 2440), H1335 [27MR]

——— provide tax credit to issuers of American Infrastructure bonds (see S. 1480), S2562 [10AP]

——— restore tax exemption for advance refunding bonds (see S. 1481), S2562 [10AP] (see H.R. 1255), H675 [12FE]

——— treat as outstanding any employee-owned stock purchased by business enterprise pursuant to certain employee stock ownership retirement plans under tax on private foundation excess business holdings (see S. 1416), S2560 [10AP] (see H.R. 2014), H1066 [10MR]

——— treat certain gains and dividends derived from countries of concern as ordinary income (see S. 2047), S3389 [12JN]

——— treat certain postsecondary credentialing expenses as qualified higher education expenses for purposes of 529 accounts (see H.R. 1151), H584 [7FE]

IRS: allow Federal taxes to be paid in Bitcoin (see H.R. 6180), H4872 [20NO]

——— allow individuals filing for extension on Federal tax return to avoid penalty for failure to pay income tax by timely paying certain percent of income tax liability for prior year (see H.R. 990), H501 [5FE]

——— allow taxpayers to elect to receive certain replacement refunds electronically (see S. 2449), S4699 [24JY] (see H.R. 1155), H613 [10FE]

——— apply mailbox rule for contracts to documents and payments electronically submitted (see H.R. 1152), H612 [10FE]

——— clarify ability of National Taxpayer Advocate to hire and consult counsel as appropriate (see S. 1704), S2838 [8MY] (see H.R. 997), H502 [5FE]

——— clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in same manner as other married couples (see S. 2178), S3561 [26JN] (see H.R. 4157), H3008 [26JN]

——— codify guidance for treatment of certain services and items for chronic conditions as meeting preventive care deductible safe harbor for high deductible health plans relative to health savings accounts (see H.R. 919), H456 [4FE]

——— continue to implement Direct File program (see H.R. 4267), H3036 [30JN]

——— disapprove rule entitled ‘‘Estate Tax Closing Letter User Fee Update’’ (see S.J. Res. 72), S4997 [31JY]

——— disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (see H.J. Res. 25), H257 [21JA]

——— disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), consideration (see H. Res. 211), H1147 [11MR]

——— disapprove rule entitled ‘‘Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships’’ (see S.J. Res. 95), S8204 [18NO]

——— disapprove rule entitled ‘‘Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit’’ (see S.J. Res. 39), S1872 [26MR]

——— establish refundable tax credit for first-time parents (see H.R. 4653), H3642 [23JY]

——— exclude certain damages from gross income (see H.R. 5898), H4565 [31OC]

——— exclude strike benefits from gross income (see S. 2779), S6575 [11SE] (see H.R. 5561), H4493 [23SE]

——— expand surviving spouse filing status to individuals whose spouses have died within last five taxable years (see H.R. 5669), H4508 [30SE]

——— expand uses for 529 education savings accounts and encourage school choice (see S. 311), S480 [29JA] (see H.R. 750), H401 [28JA]

——— improve services provided to taxpayers by providing greater judicial review (see H.R. 5349), H4309 [15SE]

——— make improvements related to tax administration (see H.R. 1075), H554 [6FE]

——— make postponement of certain deadlines by reason of disasters applicable to limitation on credit or refund, and take postponements into account relative to collection notices (see S. 1438), S2561 [10AP] (see H.R. 1491), H728 [21FE]

——— modify procedural rules for penalties (see S. 2358), S4505 [21JY]

——— notify taxpayers of specific information being sought from third parties for purposes of tax administration (see S. 2629), S4996 [31JY] (see H.R. 6495), H5057 [5DE]

——— penalize improper compliance with certain taxpayer requirements (see H.R. 6323), H4907 [28NO]

——— prohibit certain activities constituting preparation of tax returns (see S. 96), S185 [15JA] (see H.R. 451), H184 [15JA]

——— prohibit hiring of additional employees until Sec. of the Treasury certifies that no IRS employee has seriously delinquent tax debt (see H.R. 371), H111 [13JA]

——— provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (see S. 132), S226 [16JA] (see H.R. 517), H219 [16JA]

——— provide that persons having seriously delinquent tax debts shall be ineligible for IRS employment (see S. 1427), S2561 [10AP]

——— repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 2498), H1372 [31MR]

——— require additional information on math and clerical error notices (see S. 608), S1009 [18FE] (see H.R. 998), H502 [5FE]

——— require electronically prepared tax returns to include scannable code when submitted on paper and require use of optical character recognition technology for paper documents (see S. 452), S791 [5FE]

——— rescind certain balances and redirect them to U.S. Customs and Border Protection (see H.R. 374), H111 [13JA]

——— rescind certain funds appropriated under Inflation Reduction Act (see H.R. 196), H34 [3JA]

——— rescind unobligated balances of amounts appropriated for IRS enhancements and use such funding for External Revenue Service (see S. 175), S280 [21JA]

——— restore and expand expensing of qualified environmental remediation expenditures (see H.R. 5472), H4453 [18SE]

——— specify that Council on America-Islamic Relations shall not be treated as nonprofit organization (see S. 3479), S8730 [15DE]

——— standardize certain filing deadlines and extend period of time for making S corporation elections (see S. 684), S1311 [24FE]

——— suspend collection of income taxes and related interest and penalties from U.S. nationals who are unlawfully or wrongfully detained abroad and reimburse such nationals for any penalties paid during detention (see S. 655), S1126 [20FE] (see H.R. 1868), H1008 [5MR]

——— terminate tax-exempt status of terrorist supporting organizations (see S. 3554), S8833 [17DE] (see H.R. 6800), H6022 [17DE]

Labor unions: classify business interference in worker organization campaigns as political speech and establish reporting requirement for employers who intervene in protected labor activities (see S. 1310), S2364 [4AP] (see H.R. 2692), H1460 [7AP]

Lawyers and attorneys: allow above-the-line deduction for attorney fees and costs in connection with consumer claim awards (see S. 467), S792 [5FE]

LGBTQ+: deny tax deductions and other Federal funding for costs of gender transition procedures (see S. 1551), S2737 [1MY] (see H.R. 3205), H1854 [5MY]

LGBTQI+: permit legally married same-sex couples to amend filing status for returns outside statute of limitations (see S. 2197), S3562 [26JN]

——— permit legally married same-sex couples to amend filing status for returns outside statute of limitations and clarify that all Internal Revenue Code provisions shall apply in same manner as other married couples (see H.R. 4163), H3008 [26JN]

Local government: deny tax exempt status for bonds issued by sanctuary jurisdictions (see H.R. 1879), H1008 [5MR]

——— ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (see S. 1192), S1906 [27MR] (see H.R. 2434), H1335 [27MR]

Low-income housing tax credit: sunset (see H.R. 3540), H2360 [21MY]

Marijuana: provide for new rules on regulation of marijuana (see H.R. 2934), H1611 [17AP]

Marriage penalty: eliminate in income tax rate brackets (see H.R. 320), H90 [9JA]

Medicaid: authorize States to provide swipe cards to recipients with funds designated for medical expenses, provide earned income tax credit for unused funds, and enroll patients in catastrophic plan (see H.R. 936), H457 [4FE]

——— repeal changes to State provider tax authority and State directed payments and provide increased funding for rural health transformation program (see S. 2279), S4368 [15JY]

Medical devices: establish refundable credit for expenses incurred for mobility devices (see H.R. 2320), H1272 [25MR]

Medicare: modify net investment income tax and transfer revenues to Federal Hospital Insurance Trust Fund (see H.R. 609), H298 [22JA]

Members of Congress: impose daily tax during lapse in appropriations (see S. 2973), S6933 [3OC]

——— reduce pay for failure to adopt concurrent budget resolution which does not provide for balanced budget and restrict tax increases (see S. 45), S79 [9JA]

Mining and mineral resources: establish mine methane capture incentive credit (see S. 2304), S4420 [16JY] (see H.R. 1881), H1008 [5MR]

Money: establish universal savings accounts (see S. 1581), S2737 [1MY] (see H.R. 3186), H1853 [5MY]

Mortgage insurance: create above the line deduction for certain homeowners insurance premiums (see S. 35), S67 [8JA]

Mortgages: make permanent deduction for mortgage insurance premiums (see H.R. 918), H456 [4FE]

——— make permanent exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 917), H456 [4FE]

Motion pictures: extend bonus depreciation for qualified film and television productions and require minimum in-State spending thresholds for such productions (see H.R. 3844), H2569 [9JN]

——— extend deduction for film and television productions and make certain changes relative to calculation of such deduction (see H.R. 4787), H3661 [29JY]

Motor vehicles: allow above-the-line deduction for qualified motor vehicle interest (see H.R. 3191), H1853 [5MY]

——— allow deduction for qualified automobile interest (see S. 1219), S2092 [31MR] (see S. 1653), S2799 [7MY] (see H.R. 2981), H1618 [21AP] (see H.R. 3570), H2361 [21MY]

——— equalize charitable mileage rate with business travel rate relative to deductibility of costs of operating motor vehicle (see S. 1177), S1906 [27MR] (see H.R. 1582), H836 [25FE]

——— establish enhanced deduction for wages paid to automobile manufacturing workers (see S. 711), S1345 [25FE] (see H.R. 2814), H1596 [10AP]

——— establish retreaded tire tax credit and require Federal agencies to consider use of retreaded tires (see S. 2790), S6575 [11SE] (see H.R. 3401), H2051 [14MY]

——— establish tax on sale of electric vehicles and batteries (see S. 536), S929 [12FE] (see H.R. 1253), H675 [12FE]

——— increase standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at risk individuals (see S. 895), S1604 [6MR] (see H.R. 1942), H1037 [6MR]

——— prohibit Federal funding to study, propose, establish, implement, or enforce any mileage tax, including through funding of mileage tracking program (see H.R. 781), H403 [28JA]

——— provide for special rules allowing taxpayers to deduct qualified passenger vehicle loan interest paid or accrued during taxable year on certain indebtedness (see H.R. 3450), H2103 [15MY]

——— provide gasoline tax holiday (see H.R. 3768), H2505 [5JN]

——— provide tax incentives and fees for increasing motor vehicle fuel economy (see H.R. 1293), H705 [13FE]

——— repeal certain credits relative to alternative fuel vehicles (see H.R. 312), H90 [9JA]

——— repeal clean vehicle credit (see S. 1229), S2092 [31MR] (see H.R. 2566), H1403 [1AP]

——— repeal credit for new clean vehicles (see S. 541), S930 [12FE] (see H.R. 1367), H714 [14FE]

National Firearms Act: modernize to account for advancements in technology and less-than-lethal weapons (see S. 3514), S8779 [16DE] (see H.R. 4242), H3032 [27JN]

——— repeal (see H.R. 335), H109 [13JA]

National Resilience and Recovery Fund: establish (see H.R. 5983), H4584 [7NO]

Native Americans: recognize Indian Tribal governments for purposes of determining under adoption credit whether child has special needs (see S. 757), S1397 [26FE]

——— treat Indian Tribal governments in same manner as State governments for certain Federal tax purposes (see S. 2022), S3346 [11JN]

Natural gas: provide credit for sale of renewable natural gas for use in certain motor vehicles (see S. 1252), S2140 [2AP] (see H.R. 2596), H1411 [2AP]

——— provide for permanent full expensing for property used to capture gas that would otherwise be flared or vented and to use such gas in value-added products (see S. 1188), S1906 [27MR]

——— repeal tax (see S. 143), S227 [16JA] (see H.R. 313), H90 [9JA]

Natural resources: establish credit for domestic production of high-performance rare earth magnets (see S. 1979), S3255 [5JN] (see H.R. 1496), H728 [21FE]

News media: provide tax incentives that support local newspapers and other local media (see H.R. 1753), H917 [27FE] (see H.R. 4514), H3473 [17JY]

Nonprofit organizations: exempt humanitarian care packages to members of Armed Forces stationed overseas from certain tariff and postal reporting requirements (see S. 3477), S8730 [15DE] (see H.R. 6216), H4874 [20NO]

——— specify that Council on American-Islamic Relations and similar organizations shall not be treated as 501(c)(3) organizations (see H.R. 5890), H4565 [31OC]

Nurses: exclude certain Nurse Corps payments from gross income (see S. 1548), S2736 [1MY] (see H.R. 3145), H1809 [1MY]

One Big Beautiful Bill Act: repeal certain health care provisions and permanently extend Patient Protection and Affordable Care Act enhanced tax credits (see S. 2556), S4905 [30JY] (see H.R. 4849), H3672 [1AU]

——— restore certain energy-related provisions as in effect prior to enactment (see H.R. 5862), H4558 [28OC]

Opportunity zones: renew and enhance (see H.R. 3687), H2418 [3JN]

Organ donation: provide refundable tax credit to individuals who donate certain life-saving organs and who are not reimbursed by any other entity (see H.R. 3698), H2419 [3JN]

Patient Protection and Affordable Care Act: provide exemptions for individual mandate for individuals residing in counties with fewer than 2 health insurance issuers offering plans on exchange (see H.R. 127), H32 [3JA]

——— repeal (see H.R. 114), H31 [3JA]

Pensions: allow certain governmental pension plans to include firefighters, emergency medical technicians, and paramedics (see H.R. 2382), H1301 [26MR]

——— amend laws regarding pension plans for independent workers (see S. 2217), S4286 [9JY]

——— establish exception for multiemployer plan participants to requirements for automatic enrollment (see H.R. 6685), H5840 [12DE]

——— establish parity in treatment of behavioral health and physical health conditions under disability benefit plans (see H.R. 3758), H2505 [5JN]

——— exclude from gross income any retirement income received by individuals who retired from service as law enforcement officer or member of Armed Forces and subsequently serve as school resource officers (see S. 3189), S8204 [18NO] (see H.R. 6120), H4770 [18NO]

——— exclude from gross income capital gains from sale of certain farmland property which are reinvested in individual retirement plans (see S. 930), S1663 [11MR]

——— make credit for small employer pension plan startup costs and retirement auto-enrollment credit available to tax-exempt eligible small employers (see S. 2365), S4505 [21JY] (see H.R. 4548), H3525 [21JY]

——— provide for microemployer pension plan startup credit (see S. 1840), S3057 [21MY]

——— provide for periodic automatic reenrollment under qualified automatic contribution arrangements (see S. 1831), S3057 [21MY] (see H.R. 6729), H5899 [15DE]

——— provide rules for automatic contribution retirement plans and arrangements (see H.R. 6722), H5899 [15DE]

——— simplify notice provided to individuals leaving employer and seeking distribution from certain retirement plans and provide for in-service rollovers for individual retirement annuity purchases (see H.R. 6324), H4907 [28NO]

——— waive early withdrawal penalties from retirement accounts for victims of fraud (see H.R. 2163), H1162 [14MR]

Personal casualty losses: reinstate deduction (see S. 1773), S2951 [15MY] (see H.R. 3469), H2103 [15MY]

Petroleum: clarify that products derived from tar sands are crude oil for purposes of Federal excise tax on petroleum (see S. 1026), S1742 [13MR] (see H.R. 2224), H1170 [18MR]

Pharmaceuticals: deny deduction for advertising and promotional expenses for certain drugs (see S. 1785), S2952 [15MY] (see H.R. 3010), H1623 [24AP]

——— establish generic drugs and biosimilars production credit (see S. 1891), S3116 [22MY] (see H.R. 1396), H715 [14FE]

——— provide rules for determining tax-exempt status of organizations that manufacture and distribute drugs and medical devices to meet public health needs (see S. 3325), S8483 [3DE]

Political campaigns: impose penalties relative to contributions to political committees from certain tax exempt organizations that receive contributions from foreign nationals (see H.R. 2265), H1188 [21MR]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see S. 538), S930 [12FE] (see H.R. 3311), H1944 [8MY]

Poverty: extend earned income tax credit to caregivers and qualifying students and establish Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 905), H432 [31JA]

Power resources: allow amortization of geological and geophysical expenditures in connection with exploration for, or development of, geothermal deposits (see H.R. 6873), H6114 [18DE]

——— allow for payments to certain individuals who dye fuel (see S. 1111), S1835 [25MR]

——— allow intangible drilling and development costs to be taken into account when computing adjusted financial statement income (see S. 224), S335 [23JA] (see H.R. 662), H384 [23JA]

——— disallow production tax credit and investment tax credit for offshore wind facilities placed in service in inland navigable waters of U.S. or coastal waters of U.S. (see H.R. 1462), H727 [21FE] (see H.R. 2187), H1169 [18MR]

——— double dollar limitation for energy efficient home improvement credit relative to heat pumps, heat pump water heaters, biomass stoves, and boilers (see H.R. 616), H298 [22JA]

——— eliminate certain fuel excise taxes and impose tax on greenhouse gas emissions to provide revenue for maintaining and building infrastructure (see H.R. 3338), H1998 [13MY]

——— establish emergency generator tax credit (see H.R. 2599), H1412 [2AP]

——— establish methane border adjustment mechanism to expand methane fee imposed on foreign oil and natural gas producers (see H.R. 480), H218 [16JA]

——— establish refundable credit for individuals for amounts paid for gas and electricity for primary residences (see H.R. 615), H298 [22JA]

——— establish tax credit for production of aviation gasoline that is free of tetra-ethyl-lead (see H.R. 2932), H1611 [17AP]

——— expand meaning and eligibility of energy communities for purposes of increased renewable electricity production and increased clean electricity investment credit rates (see H.R. 6474), H5050 [4DE]

——— extend biodiesel fuels credit and biodiesel mixture credit (see H.R. 3137), H1808 [1MY]

——— extend energy credit for qualified biogas property (see H.R. 536), H220 [16JA]

——— extend energy credit for qualified fuel cell property (see S. 1043), S1743 [13MR] (see H.R. 1752), H917 [27FE]

——— provide refunds for certain dyed fuels that are exempt from tax and for which tax was previously paid (see H.R. 2146), H1161 [14MR]

——— provide that energy credit shall not apply to certain types of energy production on agricultural land (see H.R. 1754), H917 [27FE]

——— reinstate special rate calculation of clean fuel production credit relative to sustainable aviation fuel (see H.R. 6518), H5110 [9DE]

——— repeal alcohol fuels credit, biodiesels fuel credit, sustainable aviation fuel credit, clean fuel production credit, and alcohol fuel, biodiesel, and alternative fuel mixtures credit (see H.R. 311), H90 [9JA]

——— repeal clean fuel production credit (see H.R. 549), H220 [16JA]

——— repeal fossil fuel subsidies for oil companies (see H.R. 383), H148 [14JA]

——— temporarily reinstate biodiesel fuels credit (see S. 3297), S8447 [2DE]

Precious metals: provide that income received by regulated investment company from precious metals shall be treated as qualifying income (see S. 989), S1704 [12MR]

Presidents of the U.S.: provide for examination and disclosure of Federal income tax returns by Presidents and candidates for office of President (see S. 588), S971 [13FE]

Public lands: permit States to impose sales taxes on qualifying purchases at any gift shop on Federal property (see H.R. 3650), H2376 [29MY]

Public utilities: modify private business use requirements for bonds issued for lead service line replacement projects (see S. 2007), S3315 [10JN] (see H.R. 3892), H2614 [10JN]

——— require adjusted financial statement income be reduced by amount of certain deductions relating to repair and maintenance of certain public utility property (see H.R. 2872), H1598 [10AP]

Puerto Rico: provide equitable treatment for residents of Puerto Rico relative to refundable portion of child tax credit (see H.R. 1697), H915 [27FE]

Railroads: modify railroad track maintenance credit (see S. 1532), S2714 [30AP] (see H.R. 516), H219 [16JA]

——— provide tax credit to encourage replacement or modernization of inefficient, outdated freight railcars (see S. 2758), S6537 [10SE] (see H.R. 1200), H644 [11FE]

Real estate: allow establishment of home down payment savings accounts (see H.R. 6542), H5111 [9DE]

——— eliminate dollar limitations on exclusion of gain from sales of principal residences (see H.R. 4327), H3198 [10JY]

——— establish recycling property investment credit (see H.R. 4466), H3367 [16JY]

——— exclude from gross income gain from sale of qualified real property interests acquired under Dept. of Defense Readiness and Environmental Protection Integration (REPI) program (see S. 439), S791 [5FE] (see H.R. 1083), H554 [6FE]

——— impose excise tax on failure of certain hedge funds owning excess single-family residences to dispose of such residences (see S. 788), S1428 [27FE] (see H.R. 1745), H917 [27FE]

——— increase exclusion from gain of sale of principal residence (see S. 3332), S8483 [3DE] (see H.R. 1340), H708 [13FE]

——— increase income cap for and make permanent mortgage insurance premium deduction (see H.R. 2760), H1560 [9AP]

——— increase limitation on qualified first-time homebuyers distributions (see S. 2867), S6729 [18SE] (see H.R. 3526), H2198 [20MY]

——— increase percentage limitation on assets of real estate investment trusts (REIT) which may be held in taxable REIT subsidiaries (see S. 1334), S2475 [8AP]

——— require all real estate purchases by non-citizens to be reported to IRS and impose tax on real estate purchases by certain non-citizens (see H.R. 3588), H2366 [23MY]

——— restore taxable real estate investment trust (REIT) subsidiary asset test (see H.R. 2198), H1169 [18MR]

Religion: protect citizenship of, and provide tax-exempt status to, any American elected as Supreme Pontiff of Roman Catholic Church (Pope) (see H.R. 4501), H3473 [17JY]

Renewable energy: exclude facilities placed in service on prime farmland from certain tax credits relative to clean energy (see S. 3227), S8274 [20NO] (see H.R. 3313), H1944 [8MY]

——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (see S. 510), S859 [11FE] (see H.R. 2545), H1402 [1AP]

——— increase limitation on credit for biomass stoves and boilers (see S. 1345), S2476 [8AP]

——— phase-out wind and solar energy clean electricity production and investment credits (see H.R. 2838), H1597 [10AP]

——— repeal green energy tax subsidies (see S. 1721), S2895 [13MY] (see H.R. 3330), H1998 [13MY]

——— terminate certain production and investment tax credits for wind, solar, and battery energy storage (see H.R. 4118), H2922 [24JN]

——— terminate clean electricity production credit and clean electricity investment credit relative to certain technologies (see H.R. 3291), H1943 [8MY]

Research: exclude from gross income certain compensation to clinical trial participants (see H.R. 4184), H3009 [26JN]

——— expand refundability and increase simplification of research credit for certain small businesses (see H.R. 4933), H3687 [8AU]

——— provide tax credit for translational research expenses relative to neurodegenerative diseases and psychiatric conditions (see H.R. 2085), H1150 [11MR]

——— restore amount of orphan drug tax credit (see H.R. 1414), H721 [18FE]

——— restore deduction for research and experimental expenditures (see H.R. 1990), H1065 [10MR]

Restaurants: treatment of expenses relating to purchase and installation of qualified emissions control devices on or in connection with qualified cook stoves or qualified char broilers of eligible small restaurant businesses (see H.R. 4537), H3474 [17JY]

Revenues: repeal income tax, abolish IRS, and institute national retail sales tax (see H.R. 25), H28 [3JA]

Rural areas: enhance rehabilitation credit for buildings in rural areas (see S. 631), S1040 [19FE] (see H.R. 1454), H726 [21FE]

Russia: deny any foreign tax credit or deduction relative to taxes paid or accrued to Russia (see S. 327), S523 [30JA]

Safety: treat qualified water competency and water safety lesson expenses as medical expenses (see H.R. 1506), H728 [21FE]

SBA: provide for collection and sharing of information, including tax return information, for purposes of criminal investigations relative to Paycheck Protection Program loans (see H.R. 324), H91 [9JA]

Schools: allow credit for charitable donations for creation or expansion of charter schools (see S. 1813), S3009 [20MY] (see H.R. 2798), H1562 [9AP]

——— create tax credit to address teacher and school leader shortage in early childhood, elementary, and secondary education (see S. 1676), S2837 [8MY] (see H.R. 3308), H1944 [8MY]

——— provide for exclusion from gross income for compensation of certain school resource officers and make school resource officers eligible for public safety officer death benefits (see H.R. 4248), H3033 [27JN]

Securities: restore limitation on downward attribution of stock ownership in applying constructive ownership rules to controlled foreign corporations (see H.R. 2186), H1169 [18MR]

Senior citizens: establish above-the-line tax deduction for seniors (see H.R. 559), H231 [20JA]

——— increase additional standard deduction for seniors (see H.R. 1130), H584 [7FE]

Ships and vessels: extend exemption from excise tax on alternative motorboat fuels sold as supplies for vessels or aircraft to include certain vessels serving only one coast (see S. 549), S930 [12FE] (see H.R. 2925), H1610 [17AP]

——— modify clean fuel production credit to provide special rate for sustainable vessel fuel (see S. 692), S1312 [24FE]

——— support U.S. national defense and economic security by supporting U.S. vessels, ports, and shipyards and U.S. maritime workforce (see S. 1536), S2714 [30AP]

Small business: establish tax credit for small businesses to provide diaper changing stations in restrooms (see H.R. 5440), H4410 [17SE]

——— increase business tax deduction limitation for startup and organizational expenditures (see S. 1613), S2774 [6MY]

——— increase limitations on expensing of depreciable business assets (see H.R. 354), H110 [13JA]

——— lower corporate tax rate for small businesses and close carried interest loophole (see H.R. 3275), H1942 [8MY]

——— modify exclusion for gain from qualified small business stock (see S. 695), S1312 [24FE] (see H.R. 1199), H644 [11FE]

——— modify qualified business income deduction (see H.R. 3249), H1909 [7MY]

——— modify rules governing State administration of self-employment assistance programs (see H.R. 6431), H5049 [4DE]

——— protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances (see H.R. 1959), H1038 [6MR]

——— provide credit for research activities related to mitigation of certain drug threats (see H.R. 4573), H3526 [21JY]

——— provide incentives for establishment and operation of small food retail businesses in areas with high food retail concentration and low levels of competition (see H.R. 701), H386 [23JA]

——— provide payroll tax deduction for certain small businesses (see S. 3459), S8670 [11DE]

——— provide taxpayer bill of rights for small businesses (see S. 1386), S2521 [9AP] (see H.R. 2782), H1561 [9AP]

——— repeal excise tax on indoor tanning services (see S. 1865), S3115 [22MY] (see H.R. 1940), H1037 [6MR]

Social Security: enhance benefits and ensure long-term solvency (see S. 770), S1428 [27FE] (see H.R. 1700), H915 [27FE]

——— establish long-term care insurance benefits (see H.R. 2082), H1150 [11MR]

——— exclude from creditable wages income earned by aliens for services illegally performed in U.S. or derived from illegal trade or business (see H.R. 1172), H613 [10FE]

——— improve old-age, survivors, and disability insurance program (see S. 2614), S4996 [31JY] (see H.R. 4968), H3693 [12AU]

——— improve retirement security by increasing benefits for current and future beneficiaries while making Social Security stronger for future generations (see S. 3462), S8670 [11DE]

——— increase exclusion from gross income of Social Security benefits (see H.R. 1129), H584 [7FE]

——— increase funding for Social Security and Medicare through modifications to income cap, increase to contributions by high-income earners, and closing of loopholes (see S. 1690), S2837 [8MY] (see H.R. 3271), H1942 [8MY]

——— increase threshold amounts for inclusion of Social Security benefits in income (see S. 358), S544 [3FE] (see H.R. 2266), H1188 [21MR]

——— protect senior citizens and increase solvency of trust funds (see S. 36), S67 [8JA]

——— provide for temporary reduction of inclusion in gross income of old-age and survivors insurance benefit payments and tier 1 railroad retirement benefits (see S. 1109), S1835 [25MR]

——— reform (see H.R. 3517), H2198 [20MY]

——— repeal inclusion of benefits in gross income (see S. 458), S792 [5FE] (see S. 2716), S6320 [4SE] (see H.R. 904), H432 [31JA] (see H.R. 1040), H552 [6FE] (see H.R. 2909), H1606 [14AP]

Sound recording and reproducing: provide for election to expense certain qualified sound recording costs otherwise chargeable to capital account (see S. 194), S302 [22JA] (see H.R. 761), H402 [28JA]

Space policy: treat spaceports like airports for purposes of exempt facility bond rules (see S. 1560), S2737 [1MY] (see H.R. 3142), H1809 [1MY]

Sports: allow nonrefundable credit for certain organized sport equipment expenses (see H.R. 2637), H1417 [3AP]

——— establish name, image, and likeness investment accounts for student-athletes (see S. 3378), S8507 [4DE]

——— make permanent 7-year depreciation recovery period for motorsport entertainment complexes (see S. 1763), S2927 [14MY] (see H.R. 2231), H1171 [18MR]

——— remove private or commercial golf courses and country clubs from list of uses for which certain proceeds cannot be used (see H.R. 1583), H836 [25FE]

SSA: establish baby bonus program (see H.R. 6234), H4875 [20NO]

Standard deduction: increase for certain taxable years by tariff rebate amount (see H.R. 6781), H6021 [17DE]

——— permanently increase (see H.R. 523), H220 [16JA]

——— rename as guaranteed deduction and add bonus amount to guaranteed deduction for certain taxable years (see H.R. 1833), H975 [4MR]

States: assess State by State impact of Federal taxation and spending (see H.R. 6741), H5941 [16DE]

Strategic materials: adjust percentage depletion rate for certain rare earths (see H.R. 4772), H3655 [25JY]

——— expand manufacture of, provide tax credits for investment in facilities for, and authorize research, development, and activities relating to, critical materials to secure U.S. supply chain (see H.R. 4350), H3199 [10JY]

Students: allow to take saver’s credit and receive saver’s match (see H.R. 2852), H1597 [10AP]

Taiwan: provide special rules for taxation of certain residents of Taiwan with income from sources within U.S. (see S. 199), S334 [23JA] (see H.R. 33), H28 [3JA]

Tariff: limit authority to impose duties on articles of food (see S. 3229), S8274 [20NO] (see H.R. 5446), H4410 [17SE]

——— prohibit imposition of duties on certain baby food items (see H.R. 4746), H3646 [23JY]

——— prohibit imposition of duties on certain baby hygiene items (see H.R. 4674), H3643 [23JY]

——— prohibit imposition of duties on certain baby sleep items (see H.R. 4654), H3642 [23JY]

——— prohibit imposition of duties on certain baby toy items (see H.R. 4726), H3645 [23JY]

——— provide rebates to individuals using tariff proceeds (see S. 2475), S4773 [28JY]

——— require approval of Congress for Presidents to impose duties on importation of articles into U.S. (see S. 1293), S2172 [3AP]

Tariff Act: repeal Presidential authority to impose tariffs in response to ‘‘discriminatory behavior’’ by foreign trading partners (see H.R. 2464), H1336 [27MR]

Tax Cuts and Jobs Act: make permanent certain provisions affecting individuals, families, and small businesses (see H.R. 137), H32 [3JA]

Tax-exempt organizations: clarify that certain tax exemptions are not treated as Federal financial assistance (see S. 1428), S2561 [10AP] (see H.R. 2896), H1599 [10AP]

——— exclude from value of taxable estates bequests to certain exempt organizations (see H.R. 2918), H1607 [14AP]

——— prohibit certain foreign nationals from serving on board of directors of tax-exempt organizations (see S. 2849), S6696 [17SE]

——— provide for public reporting of certain contributions received by charitable organizations from foreign governments and foreign political parties (see H.R. 3966), H2819 [12JN]

——— require public disclosure of names and partial addresses of contributors to tax exempt organizations that receive Federal funding (see H.R. 2841), H1597 [10AP]

Teachers: allow early childhood educators to take educator expense deduction (see S. 2791), S6575 [11SE] (see H.R. 5334), H4264 [11SE]

——— expand eligible educators who receive educator expense deduction for certain nonathletic supplies to include interscholastic sports administrators and coaches (see S. 1982), S3255 [5JN]

——— provide refundable tax credit for certain teachers as supplement to State effort to provide teachers with livable wage (see S. 1697), S2837 [8MY] (see H.R. 1611), H877 [26FE]

Technology: add qualified semiconductor design expenditures to advanced manufacturing investment credit (see H.R. 802), H404 [28JA]

——— allow tax credit for expenses relative to purchase of battery detectors (see H.R. 5686), H4516 [3OC]

——— expand advanced manufacturing investment credit to include materials integral to manufacturing of semiconductors or semiconductor manufacturing equipment (see S. 1642), S2799 [7MY] (see H.R. 6055), H4704 [17NO]

——— increase advanced manufacturing investment credit (see H.R. 3204), H1854 [5MY]

——— modify advanced manufacturing credit relative to production of battery components (see H.R. 3200), H1854 [5MY]

——— reform treatment of digital assets (see S. 2207), S4083 [30JN]

Television: provide credits for carriage of independent programmers by certain multichannel video programming distributors (see H.R. 2230), H1171 [18MR]

Territories: modify residence and source rules to provide for economic recovery (see H.R. 364), H110 [13JA]

——— modify source rules for personal property sales (see H.R. 367), H110 [13JA]

Timber: provide special rule for certain casualty losses of uncut timber (see S. 1141), S1871 [26MR] (see H.R. 262), H88 [9JA]

Tobacco products: establish tax for waterpipe tobacco (see H.R. 4404), H3315 [15JY]

——— provide tax rate parity among all tobacco products (see S. 819), S1459 [3MR] (see H.R. 1798), H944 [3MR]

Transportation: allow employers to deduct certain transportation fringe benefits (see H.R. 409), H183 [15JA]

——— incentivize innovative transportation corridors to reduce emissions, provide tax structure for investments in public transportation systems, and enable fossil fuel workforce to transition to sustainable work (see H.R. 6923), H6126 [23DE]

Trucking industry: establish refundable tax credit for commercial truck drivers (see H.R. 2391), H1301 [26MR]

——— repeal excise tax on heavy trucks and trailers (see H.R. 2424), H1335 [27MR]

U.N.: condemn International Maritime Organization for proposing global tax on shipping emissions (see H. Res. 812), H4541 [17OC]

——— provide for limitations on implementation and enforcement of global carbon tax relative to U.S. (see S. 3276), S8275 [20NO] (see H.R. 5888), H4565 [31OC]

Unemployment: expand availability of penalty-free distributions to unemployed individuals from retirement plans (see H.R. 329), H91 [9JA]

——— provide that individuals engaged in labor disputes may receive unemployment benefits (see S. 2731), S6401 [8SE] (see H.R. 5206), H3892 [8SE]

——— sunset Federal income tax on unemployment compensation (see H.R. 2655), H1418 [3AP]

Veterans: allow increased work opportunity credit for veterans (see H.R. 2801), H1562 [9AP]

——— disregard veteran disability compensation or pension payments in determining income for purposes of low income housing tax credit and qualified residential rental project bonds (see H.R. 5529), H4488 [19SE]

——— establish small business start-up tax credit for veterans creating businesses in underserved communities (see S. 2443), S4699 [24JY] (see H.R. 1298), H706 [13FE]

——— exclude all military retirement and related benefits from Federal income tax (see S. 1108), S1835 [25MR] (see H.R. 6190), H4873 [20NO]

Virgin Islands: cover into treasury revenue from tax on gasoline refined in Virgin Islands and entered into U.S. (see H.R. 366), H110 [13JA]

——— determine global intangible low-taxed income without regard to certain income derived from services performed in Virgin Islands (see H.R. 858), H430 [31JA]

——— provide that certain residents who are shareholders of certain corporations are not treated as U.S. persons for purposes of determining certain income inclusions relative to such corporations (see H.R. 368), H110 [13JA]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of certain fallen law enforcement officers (see H.R. 2330), H1272 [25MR]

Water: allow investment credit for certain water reuse projects (see H.R. 2940), H1611 [17AP]

——— establish tax credit for purchase and installation of certain water filtration systems in homes (see H.R. 1441), H723 [18FE]

——— expand exclusion for certain conservation subsidies to include subsidies for water conservation or efficiency measures and storm water and waste-water management measures (see S. 857), S1579 [5MR] (see H.R. 1871), H1008 [5MR]

Wildfires: exclude qualified wildfire relief payments from gross income (see S. 3372), S8507 [4DE] (see H.R. 5225), H4164 [9SE]

——— provide refundable credit for wildfire mitigation expenditures (see H.R. 948), H458 [4FE]

Cloture motions

Dept. of HHS: provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), motion to proceed, S8567 [9DE], S8654 [11DE]

Insurance: extend enhanced health insurance premium tax credit (S. 3385), motion to proceed, S8567 [9DE], S8654 [11DE]

Essays

State of the Union: Leo Beebe, S1341 [25FE]

Letters

Adjustment to Reconciliation Instruction for Committee on Ways and Means (House): Representative Arrington, Committee on the Budget (House), H2197 [20MY]

CBO analysis of substitute amendment to H.R. 1, One Big Beautiful Bill Act: Phillip L. Swagel, CBO, S4041 [30JN]

Clean energy tax credits funding: several Members of Congress, H3169 [2JY]

Expiring tax provisions relative to businesses: Main Street Employers Coalition, H808 [25FE]

Revenue estimates to extend permanently certain Tax Cuts and Jobs Act provisions affecting individuals, families, and small businesses: Thomas A. Barthold, Committee on Taxation (Joint), S2319 [4AP]

Lists

Committee on Taxation (Joint) staff, S3621 [28JN]

Memorandums

Pfizer’s Colossal Tax Avoidance—How Pfizer Used ‘‘Round Tripping’’ Scheme To Avoid Billions in Taxes on U.S. Drug Sales: Committee on Finance (Senate) Democratic Staff, S1885–S1887 [27MR]

Messages

Economic Report: President Biden, S88 [13JA], H98 [13JA]

Modifying Reciprocal Tariff Rates To Reflect Discussions With the People’s Republic of China: President Trump, S2969 [19MY], H2135 [19MY]

Notice of Certain Actions Taken To Deal With the Unusual and Extraordinary Threat to the U.S. Economy and National Security Posed by the Underlying Conditions of Our Trade With Foreign Nations: President Trump, S2455 [7AP], H1441 [7AP]

Motions

Budget: use of budget reconciliation to extend tax relief, lower spending, reform entitlement programs, secure borders, improve energy policy, and roll back government regulations (H.R. 1), S3612, S3676, S3677, S3678, S3679, S3680, S3681 [28JN], S4042, S4043, S4044, S4045, S4046, S4047, S4048, S4049, S4050, S4051, S4052, S4053, S4054, S4055, S4056, S4057, S4058, S4059, S4060, S4062, S4063, S4078, S4079, S4080, S4081 [30JN], H2356 [21MY], H3143 [2JY]

Dept. of HHS: provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), S8567 [9DE]

Insurance: extend enhanced health insurance premium tax credit (S. 3385), S8567 [9DE]

IRS: disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), S1856 [26MR]

Newsletters

Constituent legislative update: Representative Edwards, E525 [4JN], E543 [9JN], E552 [10JN], E567 [12JN], E605 [23JN]

Remarks in House

Agriculture: exclude property and facilities located on prime farmland from certain credits relating to renewable energy production and investment (H.R. 1080), H519 [6FE]

Armed Forces: provide that regular compensation received for active service by Armed Forces members shall not be subject to income taxes (H.R. 2670), H1553 [9AP]

Budget: allocation of funds, H638–H642 [11FE], H828–H831 [25FE], H1526–H1528 [9AP], H2138 [19MY]

——— reconciliation process, H79–H82 [9JA], H362 [23JA], H1228 [25MR], H1293 [26MR], H1367 [31MR], H1455–H1457 [7AP], H1801 [1MY], H1901–H1904 [7MY], H1939 [8MY], H1951, H1988, H1990–H1996 [13MY], H2011, H2036, H2038 [14MY], H2058, H2098–H2100 [15MY], H2109, H2111, H2139, H2141 [19MY], H3845 [4SE], H3885 [8SE]

——— use of budget reconciliation to extend tax relief, lower spending, reform entitlement programs, secure borders, improve energy policy, and roll back government regulations (H.R. 1), H2149, H2150, H2151, H2152, H2153, H2158, H2160–H2166, H2178, H2179, H2180, H2181, H2182, H2183, H2184, H2185, H2186, H2191–H2197 [20MY], H2201, H2204, H2205, H2208, H2209, H2212, H2235–H2357 [21MY], H2386, H2405, H2406, H2414 [3JN], H2427, H2428, H2429, H2432–H2439, H2459, H2461–H2465 [4JN], H2479, H2498 [5JN], H2525, H2529–H2532 [6JN], H2560 [9JN], H2574, H2575, H2577, H2578, H2579, H2582–H2587 [10JN], H2620, H2622 [11JN], H2800 [12JN], H2839, H2881 [23JN], H2892, H2896, H2902–H2905, H2915 [24JN], H2926, H2934, H2959, H2960 [25JN], H2975, H2979, H2981, H2982, H2996 [26JN], H3024, H3025, H3028–H3030 [27JN], H3233, H3237, H3238 [14JY], H3251 [15JY], E456 [20MY], E471 [23MY], E486 [29MY], E678 [16JY]

——— use of ‘‘current policy’’ v. ‘‘current law’’ baseline relative to extension of tax policy legislation, H1455–H1457 [7AP]

Business and industry: make 199A deduction for pass-through business income permanent, H97 [13JA]

California: gasoline price levels relative to taxes, mandates, and refinery closures, H2979 [26JN]

——— impact of illegal immigration on state budget, H1014 [6MR]

Colleges and universities: increase excise tax on investment income of private colleges and universities, H3045 [2JY]

Community development: extend certain incentives related to empowerment zones to District of Columbia (H.R. 6537), E1161 [9DE]

Corporations: impose corporate tax increase based on compensation ratio between highest paid employee and median worker compensation and impose regulations to prevent manipulation of compensation ratio, H4168 [10SE]

Democratic Party: national agenda, H844 [26FE], H1260–H1267 [25MR]

Dept. of HHS: provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs, H5829–H5832 [12DE]

Dept. of Homeland Security: rescind certain immigration enforcement funds to provide for new credits related to expanding access to housing (H.R. 6390), H5018 [3DE]

Dept. of HUD: low-income housing tax credits, H3233 [14JY]

Dept. of the Interior: complete all actions necessary for certain land to be held in restricted fee status by Oglala Sioux Tribe and Cheyenne River Sioux Tribe (H.R. 165), H246–H248 [21JA], E1225 [18DE]

Domestic policy: anti-hunger and anti-poverty programs funding, H266 [22JA], H621 [11FE], H3570 [23JY], H5060 [9DE]

Economy: address unequal distribution of wealth and income and growing threat of oligarchy in U.S., H517 [6FE], H1672 [28AP]

——— impact of tax cuts, H1849–H1852 [5MY], H1866–H1868 [6MY], H2212 [21MY]

——— national objectives priority assignments, H652 [12FE]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (H.R. 833), H1292 [26MR], H1934 [8MY], H2034 [14MY], H2525 [6JN]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (H.R. 464), H159 [15JA]

Employment: exclude certain reported tips from gross income for workers in eligible service sectors (see H.R. 6295), H4901 [25NO]

Families and domestic relations: allow expenses for caregiving of aging parents to be taken into account as medical expenses (H.R. 138), H4912 [1DE]

——— enhance child tax credit, H2496 [5JN]

——— enhance child tax credit (H.R. 353), H1767 [30AP]

——— establish incentives to encourage childbirth, H1913 [8MY], H2139 [19MY]

——— express that certain welfare programs discourage marriage and hurt institution of family and support elimination of financial penalties for married couples, H6015 [17DE]

——— recognize importance of stepped-up basis of certain inherited property in preserving family-owned farms and small businesses (H. Res. 206), H1861 [6MY]

Federal employees: allow Federal employees who are separated from Federal service to make certain penalty-free distributions from Thrift Savings Plans (H.R. 6929), E1243 [23DE]

Firearms: increase certain taxes, E615 [24JN]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act, H4999 [3DE]

——— remove silencers from definition of firearms relative to taxation, registration, and transfer laws, H2414 [3JN]

Gambling: restore one hundred percent deduction for wagering losses (H.R. 4304), H3234 [14JY]

Government regulations: eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (H.R. 5427), H4397 [17SE], E863 [16SE]

——— ensure transparency in public spending, H692 [13FE]

——— reform certain penalty and interest provisions (H.R. 5346), H4940–H4942 [1DE]

Health care professionals: exclude certain health professions education scholarship and loan payments from gross income (H.R. 593), H4766 [18NO]

House of Representatives: legislative priorities, H865 [26FE]

Housing: address inequities in access to homeownership, H1128 [11MR]

——— eliminate low-income housing credit, H1940 [8MY], H1989 [13MY], H2498 [5JN]

——— reform low-income housing credit, H2344 [21MY], H2979 [26JN]

Immigration: economic contributions of undocumented immigrants, H1501 [8AP]

——— limit ability to issue any visa or provide any status under immigration laws until certain conditions are met (H.R. 6225), H4870 [20NO], H5833 [12DE]

Income: double taxation of worker earnings remitted to foreign countries, H2149 [20MY]

——— repeal limitation on deductions for certain taxes, including State and local taxes, H286 [22JA], H1850, H1851 [5MY], H1864 [6MY], H1940 [8MY], H1989 [13MY], H2098 [15MY], H2349 [21MY], H2499 [5JN], H3169 [2JY]

Inflation Reduction Act: repeal renewable energy subsidies, H1306 [27MR]

Insurance: exclude from definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (H.R. 2571), H5974, H5976 [17DE]

——— expand eligibility for refundable credit for coverage under qualified health plan (H.R. 247), H6095 [18DE]

——— extend and modify enhanced health insurance premium tax credit (H.R. 6010), H5042 [4DE]

——— extend enhanced health insurance premium tax credit, H5855 [15DE], H6098 [18DE]

——— extend enhanced health insurance premium tax credit (H.R. 6074), H4720 [18NO], H4980–H4985 [2DE], H5129–H5133 [10DE], H5916 [16DE], H5948–H5954 [17DE]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage, H5970 [17DE]

Investments: establish American opportunity accounts, modify estate and gift tax rules, and reform taxation of capital income, H2139 [19MY]

IRS: allow taxpayers to elect to receive certain replacement refunds electronically (H.R. 1155), H1351–H1353 [31MR]

——— apply mailbox rule for contracts to documents and payments electronically submitted (H.R. 1152), H1354–H1356 [31MR]

——— clarify ability of National Taxpayer Advocate to hire and consult counsel as appropriate (H.R. 997), H1349–H1351 [31MR]

——— delay in processing tax returns and refunds, H2575 [10JN]

——— disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), H1099–H1102 [11MR], E215 [14MR]

——— disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), consideration (H. Res. 211), H1083–H1093 [11MR]

——— improve services provided to taxpayers by providing greater judicial review (H.R. 5349), H4942–H4944 [1DE]

——— provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (H.R. 517), H1347, H1348 [31MR]

——— require additional information on math and clerical error notices (H.R. 998), H1348, H1349 [31MR]

Medicare/Medicaid: funding, H3251 [15JY]

Mental health: require equity in the provision of mental health and substance-related disorder benefits under group health plans, H2659 [12JN]

Motor vehicles: establish retreaded tire tax credit and require Federal agencies to consider use of retreaded tires, H5127 [10DE]

——— establish truck fleet retreaded tire tax credit and require Federal agencies to consider use of retreaded tires, H3904 [9SE]

Newsom, Gavin: budget proposal by California Governor to extend California cap and trade program and authorize portion of program revenue for high-speed rail project, H2034 [14MY]

——— impact of policies by California Governor on economy and quality of life, H5043 [4DE], H5833 [12DE], H6111 [18DE]

Nonprofit organizations: prohibit funding and tax-exempt status to organizations that organize public demonstrations, H2997 [26JN]

One Big Beautiful Bill Act: impact, H3205, H3206, H3208 [14JY], H3320 [16JY], H3549 [22JY], H3569, H3570, H3627, H3628, H3639 [23JY], H3745–H3750 [2SE], H3869, H3885 [8SE], H4171 [10SE], H4254 [11SE], H4422 [18SE], H4834 [20NO], H6096 [18DE], E1218 [17DE]

——— repeal certain health care provisions and permanently extend Patient Protection and Affordable Care Act enhanced tax credits, H4324–H4328 [16SE], H4372, H4375, H4390–H4392 [17SE]

——— repeal certain health care provisions and permanently extend Patient Protection and Affordable Care Act enhanced tax credits (H.R. 4849), H3911, H3912 [9SE], H4302 [15SE], H6095 [18DE]

Patient Protection and Affordable Care Act: enhanced tax credits funding, H4596, H4597, H4603–H4608, H4653–H4663 [12NO], H4698, H4699–H4702 [17NO], H4763 [18NO], H4782 [19NO], H4834, H4851, H4852, H4853, H4860, H4863 [20NO], H4891 [21NO], H4957–H4962 [1DE], H4971 [2DE], H5000, H5001, H5003 [3DE], H5105–H5108 [9DE], H5121, H5530, H5556–H5558 [10DE], H5767 [11DE], H5814, H5822, H5824, H5829–H5832 [12DE], H5891–H5893 [15DE], H5908, H5917, H5918, H5938 [16DE], H5946, H5967–H5978, H6013, H6014, H6016 [17DE], H6028, H6063, H6064, H6096, H6098, H6105–H6111 [18DE], E1097 [19NO], E1218 [17DE]

——— impact, H3162 [2JY]

Phillips, Robert: D Magazine Volunteer of the Year award recipient, E836 [10SE]

Population: impact of projected demographic trends, H353–H356 [23JA], H1456 [7AP]

Rates, H143–H146 [14JA], H353–H356 [23JA], H1025–H1029 [6MR], H1130–H1133 [11MR], H1267 [25MR], H1366 [31MR], H1796 [1MY], H2407–H2411 [3JN], H4350 [16SE]

Real estate: allow establishment of home down payment savings accounts (H.R. 6542), H5062 [9DE]

Renewable energy: clean energy tax credits funding, H2620, H2651 [11JN]

Republican Party: national agenda, H98 [13JA], H265, H267 [22JA], H349 [23JA], H592 [10FE], H734 [24FE], H813–H815 [25FE], H868 [26FE], H958, H959 [4MR], H1363 [31MR], H1466 [8AP], H1586 [10AP], H3452 [17JY], H3869, H3885–H3889 [8SE], H4862 [20NO], H4883 [21NO], H4984 [2DE], H5001 [3DE], H5910, H5918 [16DE], H6014–H6017 [17DE]

Schools: allow credit for charitable donations for creation or expansion of charter schools (H.R. 2798), H1591 [10AP], H1934 [8MY], H2034 [14MY], H2523, H2525 [6JN], H5043 [4DE]

Shreve, Representative: summer recess report, H3834 [4SE]

Social Security: enhance benefits and ensure long-term solvency (H.R. 1700), H1899 [7MY]

——— protect system and improve benefits, H157 [15JA], H235 [21JA], H264 [22JA], H439 [4FE], H590 [10FE], H736 [24FE], H925 [3MR], H953 [4MR], H982 [5MR], H1193 [24MR], H1225, H1228 [25MR], H1278, H1287 [26MR], H1317 [27MR], H1400 [1AP], H1469, H1470 [8AP], H1555 [9AP], H1631, H1670 [28AP], H1739 [30AP], H1887, H1896 [7MY], H3567 [23JY], H3724 [2SE], E331 [21AP]

South Carolina: economic status, H592 [10FE]

SSA: establish baby bonus program (H.R. 6234), H4831 [20NO]

States: oppose tax cuts to encourage State and local governments to spend more money and raise taxes, H1900 [7MY]

Taiwan: provide special rules for taxation of certain residents of Taiwan with income from sources within U.S. (H.R. 33), H160–H168 [15JA], E39 [16JA], E49 [20JA]

Tax Cuts and Jobs Act: make permanent certain provisions affecting individuals, families, and small businesses, H1858, H1861, H1862, H1863 [6MY], H2009, H2038 [14MY]

Timber: provide special rule for certain casualty losses of uncut timber (H.R. 262), H3827 [3SE]

Trump, President: evaluation of administration, H954 [4MR], H1696 [29AP], H1735, H1739, H1761, H1764–H1767 [30AP], H1927–H1932 [8MY], H1952 [13MY], H2009 [14MY], H2901 [24JN], H4698 [17NO], H5914 [16DE]

——— evaluation of administration relative to economy, H497–H500 [5FE], H1424 [7AP], H2997 [26JN]

——— evaluation of administration relative to foreign policy, H682 [13FE]

——— evaluation of administration relative to foreign trade, H438, H440 [4FE], H573 [7FE], H587 [10FE], H1310 [27MR], H1389 [1AP], H1444, H1447 [7AP], H1476 [8AP], H1630 [28AP], H1697–H1699 [29AP], H3234 [14JY], H3637 [23JY], H4388–H4390 [17SE]

——— evaluation of administration relative to tariffs, H899 [27FE], H939, H941 [3MR], H956, H957, H960 [4MR], H1024 [6MR], H1063 [10MR], H1088, H1091, H1133 [11MR], H1280 [26MR], H1449–H1451 [7AP], H1465, H1492, H1493 [8AP], H1513, H1528–H1530, H1555 [9AP], H1568, H1586–H1588, H1593 [10AP], H1689 [29AP], H2207 [21MY], H2427 [4JN], H2619 [11JN], H2961 [25JN], H3564 [23JY], H4447 [18SE], H4672 [17NO], H5037 [4DE], H5530 [10DE], H5917 [16DE], H5945 [17DE], E220 [18MR], E336 [24AP]

——— Joint Congressional Address, H982, H983 [5MR], H1022 [6MR]

Remarks in Senate

Agriculture: establish domestic cotton consumption credit (S. 1919), S7124 [15OC]

——— extend small agri-biodiesel tax credit, S4263 [9JY]

Biden, Joseph R., Jr.: evaluation of administration, S261 [21JA]

Budget: create deficit-neutral reserve fund to allow legislation that does not reduce tax liability of taxpayers with income above certain amount, S1116, S1117 [20FE], S2347, S2348 [4AP]

——— create point of order against certain tax cuts paid for by defunding essential services, including senior hunger programs, child care assistance programs, and child abuse and neglect prevention programs, S2357 [4AP]

——— create point of order to prevent tax cuts for ultra-rich if Consumer Price Index shows increase in food prices, S1100 [20FE]

——— create point of order to prevent unwarranted tax cuts for ultra-rich, S1099 [20FE]

——— establish deficit-neutral reserve fund relative to extending vital enhanced advance premium health care tax credits, S2358 [4AP]

——— establish deficit-neutral reserve fund to provide tax relief for middle class, S2359 [4AP]

——— limit tax cuts to individuals making under $400,000 per year, S4059 [30JN]

——— limit use of tariffs to offset costs in reconciliation legislation, S2126–S2128 [2AP]

——— limit use of tariffs to offset costs in reconciliation legislation, unanimous-consent request, S2127 [2AP]

——— prevent unwarranted tax cuts for ultra-rich, S4058, S4059 [30JN]

——— prohibit any budget reconciliation provision that raises cost of health care for American families and small businesses to provide tax cuts for wealthy and big corporations, S4038, S4042 [30JN]

——— prohibit any budget reconciliation provision to cut Medicaid funding and ensure big corporations and ultra-wealthy pay fair share in taxes, S4044 [30JN]

——— reconciliation process, S46, S49 [8JA], S702 [5FE], S874 [12FE], S1016, S1020–S1023, S1029–S1037, S1053–S1060 [19FE], S1883 [27MR], S1919, S2017, S2063, S2064, S2070–S2072 [31MR], S2143–S2147, S2161–S2163, S2266 [3AP], S2316 [4AP], S2733 [1MY], S2789, S2794 [7MY], S2851 [12MY], S2871, S2877, S2884–S2886 [13MY], S2938 [15MY], S2958, S2960 [19MY], S4500–S4502 [21JY]

——— require adequate amount of deficit reduction as part of reconciliation, S1109, S1110 [20FE], S4059 [30JN]

——— use of budget reconciliation to extend tax relief, lower spending, reform entitlement programs, secure borders, improve energy policy, and roll back government regulations (H.R. 1), S2985 [20MY], S3019, S3020, S3023, S3036 [21MY], S3100, S3136 [22MY], S3158–S3160 [2JN], S3191, S3193 [3JN], S3211, S3212, S3215, S3220, S3222–S3225, S3227 [4JN], S3239, S3240 [5JN], S3277 [9JN], S3294 [10JN], S3326, S3328 [11JN], S3360 [12JN], S3408–S3410, S3414, S3444–S3448 [17JN], S3454–S3457 [18JN], S3484, S3485, S3488–S3490 [23JN], S3497, S3498, S3503–S3512, S3520–S3522 [24JN], S3523–S3528, S3537–S3543 [25JN], S3545–S3548, S3568–S3570 [26JN], S3580, S3582, S3599–S3601 [27JN], S3603–S3647, S3651–S3681 [28JN], S4037–S4076, S4078–S4081, S4236 [30JN], S4244–S4247 [8JY], S4268–S4273 [9JY], S4325, S4327–S4331 [14JY], S4488 [17JY], S4500–S4502 [21JY]

——— use of ‘‘current policy’’ v. ‘‘current law’’ baseline relative to extension of tax policy legislation, S1883 [27MR], S2161–S2163, S2266 [3AP], S2287, S2316, S2333, S2338–S2341 [4AP], S3537 [25JN], S3568–S3570 [26JN], S3613–S3617, S3623–S3626 [28JN], S4038–S4041 [30JN]

Business and industry: expand denial of deduction for certain excessive employee remuneration (S. 1576), S2739 [1MY]

Centers for Medicare & Medicaid Services: Rural Health Transformation Program funding, S6910 [2OC]

——— Rural Health Transformation Program funding through increase in highest individual tax rates, S4061 [30JN]

Child tax credit: impact, S2044, S2045 [31MR]

Children and youth: expand employer-provided child care credit and dependent care assistance exclusion (S. 847), S1499 [4MR], S2876 [13MY]

Committee on Taxation (Joint): tribute to staff, S3621 [28JN]

Congress: accomplishments of 119th Congress, S4264 [9JY], S4865 [30JY], S6043 [4SE], S8877–S8879 [18DE]

——— goals of 119th Congress, S52 [8JA]

——— joint session for Presidential address, S1503–S1506 [5MR]

Corporations: establish deficit-neutral reserve fund to prevent increase in tax breaks for wealthy corporations, S2348 [4AP]

Democratic Party: national agenda, S70 [9JA], S1811 [25MR]

Dept. of HHS: complete fraud risk assessments of advance premium tax credit (S. 3384), S8559 [9DE]

——— provide for minimum monthly premium payment amount for individuals receiving health insurance premium credits and require additional enrollment procedures prior to enrollment in plans (S. 3380), unanimous-consent request, S8610 [10DE]

——— provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), S8535, S8547 [8DE], S8557–S8559 [9DE]

——— provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), motion to proceed, S8567 [9DE], S8594–S8597, S8600, S8612–S8615 [10DE], S8643–S8648, S8650–S8654 [11DE]

——— provide health savings account contribution to certain Patient Protection and Affordable Care Act enrollees and reduce health care costs (S. 3386), unanimous-consent agreement, S8645 [11DE]

Dept. of the Interior: complete all actions necessary for certain land to be held in restricted fee status by Oglala Sioux Tribe and Cheyenne River Sioux Tribe (H.R. 165), S8684, S8685 [11DE]

Economy: address unequal distribution of wealth and income and growing threat of oligarchy in U.S., S575–S577 [4FE], S680–S685, S695–S704 [5FE], S838–S840 [11FE], S1816–S1818 [25MR], S2331 [4AP]

——— impact of tax cuts, S47 [8JA], S166–S174 [15JA], S698, S718 [5FE], S1031–S1037 [19FE], S1063 [20FE], S1414 [27FE], S1620–S1622 [10MR], S2013, S2016, S2031, S2044, S2045, S2070–S2072 [31MR], S2143–S2147 [3AP], S2275–S2285, S2316, S2324, S2335, S2341 [4AP], S2451–S2453 [7AP]

Education: eliminate nonrefundable tax credit for contributions made to public charities that primarily grant scholarships to students attending elementary and secondary schools, S4063 [30JN]

——— provide deduction for expenses of home educators, S4062 [30JN]

Employment: impose tax on companies that hire workers in foreign countries and use collected revenue to support apprenticeship and workforce development programs, S6629, S6630 [16SE]

——— impose tax on companies that hire workers in foreign countries and use collected revenue to support apprenticeship and workforce development programs, unanimous-consent request, S6630 [16SE]

Families and domestic relations: enhance child tax credit, S132–S134 [14JA]

——— enhance credit to employers who provide paid family and medical leave (S. 400), S756 [5FE]

——— increase and enhance child tax credit, S4060 [30JN]

——— repeal estate and generation-skipping taxes (S. 587), S977 [13FE]

Federal Disaster Tax Relief Act: impact, S1483 [4MR]

Firearms: remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act (S. 1162), S3241 [5JN]

——— remove silencers from definition of firearms relative to taxation, registration, and transfer laws, S3361 [12JN]

Foreign trade: importance of collaboration, coalitions, and capacity building in U.S. trade policy, S572–S574 [4FE]

Gambling: restore one hundred percent deduction for wagering losses (S. 2230), S4306–S4308 [10JY]

——— restore one hundred percent deduction for wagering losses (S. 2230), unanimous-consent request, S4307 [10JY]

Health: improve access to health care through prefunded flexible spending accounts, S8005–S8008 [7NO], S8038–S8040 [9NO], S8119–S8121 [10NO]

——— modernize health savings accounts, S4493 [21JY]

Immigration: fund southern border wall by requiring work-authorized Social Security number to claim refundable tax credits and welfare applicants to verify citizenship, and increasing illegal border crossing fines, S410 [28JA]

Income: eliminate application of income tax on qualified tips through deduction allowed to all individual tax payers (S. 129), S2993–S2995 [20MY]

——— permanently extend limitation on deduction for State and local taxes, S4072 [30JN]

——— repeal limitation on deductions for certain taxes, including State and local taxes, S238, S241 [17JA], S503 [30JA], S2984 [20MY], S3020 [21MY]

Insurance: expand eligibility for refundable credit for coverage under qualified health plan (S. 46), S885 [12FE], S8649 [11DE]

——— extend and modify enhanced health insurance premium tax credit (S. 3391), S8598, S8599 [10DE]

——— extend and modify enhanced health insurance premium tax credit (S. 3391), unanimous-consent request, S8599 [10DE]

——— extend enhanced health insurance premium tax credit (S. 3102), S7942–S7944 [6NO]

——— extend enhanced health insurance premium tax credit (S. 3102), unanimous-consent request, S7943 [6NO]

——— extend enhanced health insurance premium tax credit (S. 3385), S8522–S8527, S8535, S8547 [8DE], S8550–S8552, S8557–S8562 [9DE], S8702 [15DE], S8751 [16DE], S8799 [17DE]

——— extend enhanced health insurance premium tax credit (S. 3385), motion to proceed, S8567 [9DE], S8584–S8590, S8594–S8597, S8600–S8602, S8611–S8618, S8632–S8635 [10DE], S8643–S8648, S8650–S8655 [11DE]

——— extend enhanced premium health care tax credits and increase individual income tax rate, S4046, S4047 [30JN]

——— suspend recapture of overpayment of advanced premium tax credit, S4857 [30JY]

IRS: disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), S1791 [24MR], S1863, S1864 [26MR]

——— disapprove rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’ (H.J. Res. 25), motion to proceed, S1856 [26MR]

——— provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (H.R. 517), S4321 [10JY]

——— require additional information on math and clerical error notices (H.R. 998), S7168 [20OC]

Medicaid: prohibit any changes to State provider taxes and funding cuts that could force nursing homes closures, S4046 [30JN]

Medicare/Medicaid: funding, S3240 [5JN]

Motor vehicles: repeal credit for new clean vehicles (S. 541), S1415 [27FE], S7045 [9OC]

National objectives: oppose paying for tax cuts with cuts to Social Security, Medicare, or Medicaid, S1023 [19FE]

One Big Beautiful Bill Act: impact, S4264–S4266 [9JY], S4381 [16JY], S4433, S4435, S4446–S4448 [17JY], S4494 [21JY], S4521–S4524 [22JY], S4603, S4606, S4618 [23JY], S4786 [29JY], S4859, S4867 [30JY], S4965, S4971–S4973 [31JY], S5180, S5186 [1AU], S5995–S5997 [3SE], S6444 [9SE], S7613, S7650, S7652, S7679 [21OC], S7843 [30OC], S8226 [19NO], S8456, S8489 [3DE], S8699 [15DE]

——— repeal certain health care provisions and permanently extend Patient Protection and Affordable Care Act enhanced tax credits, S6657 [16SE], S6680–S6683, S6700–S6704 [17SE], S6710 [18SE]

——— repeal certain health care provisions and permanently extend Patient Protection and Affordable Care Act enhanced tax credits (S. 2556), S4858 [30JY], S4958 [31JY], S6049 [4SE], S6851 [30SE]

Patient Protection and Affordable Care Act: enhanced tax credits funding, S6806–S6808, S6816–S6822, S6824 [29SE], S6848–S6850, S6859–S6861, S6863–S6870, S6883–S6886 [30SE], S6890–S6893, S6895–S6903 [1OC], S6911–S6916 [2OC], S6922, S6924–S6929 [3OC], S6944, S6945 [6OC], S6962, S6966–S6972, S6990–S6992 [7OC], S6996, S6999–S7001, S7005 [8OC], S7043 [9OC], S7109, S7112 [14OC], S7120–S7124, S7127, S7132–S7135 [15OC], S7144, S7145, S7147–S7150 [16OC], S7162 [20OC], S7173–S7176, S7178, S7578–S7580, S7605, S7613, S7647–S7649, S7658–S7660, S7664, S7666, S7677–S7679, S7681–S7685, S7694 [21OC], S7707, S7709–S7715, S7719, S7722 [23OC], S7744, S7745, S7747 [27OC], S7758–S7760, S7774, S7788 [28OC], S7793, S7794, S7796, S7810–S7812 [29OC], S7834, S7843–S7847, S7855 [30OC], S7861, S7864–S7866 [3NO], S7878, S7883–S7890, S7892–S7894, S7896 [4NO], S7908, S7910, S7912 [5NO], S7932–S7934 [6NO], S7971–S7974, S7979–S7989, S8005–S8007 [7NO], S8010–S8032 [8NO], S8033–S8035, S8038–S8042 [9NO], S8114–S8124, S8126–S8127 [10NO], S8236 [19NO], S8250, S8254, S8256–S8258 [20NO], S8410, S8415 [1DE], S8426, S8430, S8431 [2DE], S8456, S8465, S8473 [3DE], S8494, S8495, S8518 [4DE], S8659–S8663 [11DE], S8879 [18DE]

——— establish deficit-neutral reserve fund to preserve and extend vital tax credits, S1111 [20FE]

Pfizer, Inc.: investigation of alleged tax avoidance practices, S1885–S1890 [27MR]

Power resources: allow intangible drilling and development costs to be taken into account when computing adjusted financial statement income (S. 224), S1373 [26FE]

——— protect tax credits for domestic renewable energy manufacturing jobs, S4064 [30JN]

——— restore wind and solar energy clean electricity production and investment credits, S4062, S4063 [30JN]

Renewable energy: clean energy tax credits funding, S2853–S2857 [12MY], S2905 [14MY], S3100 [22MY], S3192 [3JN], S3326 [11JN], S3642–S3645 [28JN]

——— maintain parity for wind and solar facilities, S4068 [30JN]

——— modify termination date for residential clean energy credit, S4069 [30JN]

——— prohibit any budget reconciliation provision to eliminate clean energy tax credits, S4081 [30JN]

——— repeal termination of certain clean energy credits, S4070 [30JN]

——— terminate wind and solar energy tax subsidies, S4064 [30JN]

Republican Party: national agenda, S45, S49 [8JA], S558–S565 [3FE], S1011–S1014 [18FE], S1125 [20FE], S1307 [24FE], S1484 [4MR], S1942, S1943, S2016 [31MR], S2145 [3AP], S2589 [28AP], S3190 [3JN], S3213 [4JN], S4309 [10JY], S4493 [21JY], S4973–S4978 [31JY], S6863 [30SE], S8213 [19NO], S8796–S8798 [17DE]

Senate: legislative priorities, S2591 [28AP], S3156 [2JN]

Social Security: create point of order against legislation to provide tax breaks to wealthy if Medicaid funding is cut, S1105 [20FE]

——— enhance benefits and ensure long-term solvency (S. 770), S1419, S1420 [27FE]

——— enhance benefits and ensure long-term solvency (S. 770), unanimous-consent request, S1420 [27FE]

——— increase threshold amounts for inclusion of Social Security benefits in income (S. 358), S2501 [9AP], S2687 [30AP]

——— protect system and improve benefits, S1095 [20FE], S1792 [24MR], S1811 [25MR], S1843 [26MR], S1880–S1883 [27MR], S1961–S1980, S2006, S2007, S2019, S2027, S2028, S2037, S2038, S2046, S2047 [31MR], S2279, S2324, S2325, S2333, S2336–S2338 [4AP], S4957 [31JY]

Tax Cuts and Jobs Act: impact, S1794 [24MR], S2593 [28AP], S2744 [5MY]

——— make permanent certain provisions affecting individuals, families, and small businesses, S2327 [4AP], S2789–S2791 [7MY], S3619–S3621 [28JN]

Trump, President: evaluation of administration, S308 [23JA], S355 [24JA], S810 [10FE], S958 [13FE], S1364–S1366 [26FE], S1447 [3MR], S1811 [25MR], S1880 [27MR], S1919 [31MR], S2106 [2AP], S2285, S2322–S2324 [4AP], S2613–S2617, S2631–S2642 [29AP], S2679 [30AP], S2724 [1MY], S3190 [3JN], S4292–S4295 [9JY], S6521 [10SE], S6949 [6OC], S6972 [7OC], S7132–S7134 [15OC], S7909 [5NO], S8879 [18DE]

——— evaluation of administration relative to economy, S2286, S2289, S2291, S2292 [4AP], S4858 [30JY], S8212 [19NO], S8586, S8601 [10DE]

——— evaluation of administration relative to energy policy, S6590 [15SE]

——— evaluation of administration relative to foreign trade, S531, S532 [3FE], S578–S581, S583 [4FE], S679 [5FE], S831 [11FE], S1919 [31MR], S2149 [3AP], S2468, S2469, S2472 [8AP], S2705–S2707 [30AP], S2724 [1MY], S2746 [5MY], S2808 [8MY], S2851 [12MY], S2938 [15MY], S2960 [19MY], S2985 [20MY], S4265 [9JY], S4758 [28JY], S4884–S4888 [30JY], S5487–S5490 [2AU], S5995 [3SE], S6513 [10SE], S6950 [6OC]

——— evaluation of administration relative to Social Security, S1819 [25MR], S2463 [8AP]

——— evaluation of administration relative to tariffs, S1466, S1470, S1475 [4MR], S1642 [11MR], S1693 [12MR], S1824 [25MR], S1900 [27MR], S2054, S2060, S2062, S2067 [31MR], S2106 [2AP], S2144 [3AP], S2288, S2290–S2300, S2303, S2304 [4AP], S2450 [7AP], S2462 [8AP], S2483, S2486, S2502–S2504 [9AP], S2534–S2536, S2539–S2541 [10AP], S2808 [8MY], S2871 [13MY], S4271 [9JY], S4579 [23JY], S4957, S4962 [31JY], S5177 [1AU], S6925 [3OC], S7654–S7656 [21OC], S7794 [29OC]

——— Joint Congressional Address, S1466–S1468 [4MR]

Wildfires: exclude qualified wildfire relief payments from gross income (S. 3372), S8514 [4DE]

Wright, Sec. of Energy: assessment of tenure, S2853–S2857 [12MY]

Reports filed

Adopt H. Res. 492, Corrections in Engrossment of H.R. 1, One Big Beautiful Bill Act: Committee on Rules (House) (H. Res. 499) (H. Rept. 119–152), H2653 [11JN]

Consideration of H.J. Res. 25, Disapprove IRS Rule Entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’: Committee on Rules (House) (H. Res. 211) (H. Rept. 119–15), H1147 [11MR]

Consideration of H.R. 1, One Big Beautiful Bill Act: Committee on Rules (House) (H. Res. 436) (H. Rept. 119–113), H2359 [21MY]

Consideration of Senate Amendment to H.R. 1, One Big Beautiful Bill Act: Committee on Rules (House) (H. Res. 566) (H. Rept. 119–179), H3188 [2JY]

Disapprove IRS Rule Entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’: Committee on Ways and Means (House) (H.J. Res. 25) (H. Rept. 119–7), H942 [3MR]

Disaster Related Extension of Deadlines Act: Committee on Ways and Means (House) (H.R. 1491) (H. Rept. 119–43), H1333 [27MR]

Electronic Filing and Payment Fairness Act: Committee on Ways and Means (House) (H.R. 1152) (H. Rept. 119–45), H1333 [27MR]

Fair and Accountable IRS Reviews Act: Committee on Ways and Means (House) (H.R. 5346) (H. Rept. 119–318), H4506 [30SE]

Filing Relief for Natural Disasters Act: Committee on Ways and Means (House) (H.R. 517) (H. Rept. 119–44), H1333 [27MR]

IRS Math and Taxpayer Help Act: Committee on Ways and Means (House) (H.R. 998) (H. Rept. 119–42), H1333 [27MR]

National Taxpayer Advocate Enhancement Act: Committee on Ways and Means (House) (H.R. 997) (H. Rept. 119–46), H1333 [27MR]

One Big Beautiful Bill Act: Committee on the Budget (House) (H.R. 1) (H. Rept. 119–106), H2197 [20MY]

Recovery of Stolen Checks Act: Committee on Ways and Means (House) (H.R. 1155) (H. Rept. 119–41), H1333 [27MR]

Reform Appraisals for Value of Federal Payments to Certain Minnesota Counties for Land Located Within Boundary Waters Canoe Area Wilderness: Committee on Agriculture, Nutrition, and Forestry (Senate) (S. 638), S7753 [27OC]

Self-Insurance Protection Act: Committee on Education and Workforce (House) (H.R. 2571) (H. Rept. 119–408), H5898 [15DE]

Tax Court Improvement Act: Committee on Ways and Means (House) (H.R. 5349) (H. Rept. 119–335), H4516 [3OC]

Wounded Knee Massacre Memorial and Sacred Site Act: Committee on Indian Affairs (Senate) (H.R. 165) (S. Rept. 119–72), S6919 [2OC]

——— Committee on Indian Affairs (Senate) (S. 105) (S. Rept. 119–71), S6919 [2OC]

Resolutions by organizations

One Big Beautiful Bill Act impact on Vermont health care system: Rutland, VT, Board of Aldermen, S8131 [10NO]

Rulings of the Chair

Statements

NAW Urges Congress To Support House Budget Resolution, Prevent Detrimental Tax Increases on American Workers: National Association of Wholesale-Distributors, H808 [25FE]

One Big Beautiful Bill Act: Senator Murkowski, H3170 [2JY]

Watchdog Report Uncovers Widespread Fraud in Obamacare: Committee on Ways and Means (House), E1221 [17DE]

Tables

Baseline adjustments for current tax policies, S3054 [21MY]

Estimated budgetary effects of H.R. 1, One Big Beautiful Bill Act, H2434 [4JN]

Estimated revenue effects of permanent extension of certain Tax Cuts and Jobs Act provisions and associated change in outlays for debt service costs, S2320 [4AP]

Texts of

H. Res. 211, consideration of H.J. Res. 25, disapprove IRS rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’, H1083 [11MR]

H. Res. 436, consideration of H.R. 1, One Big Beautiful Bill Act, H2220 [21MY]

H. Res. 492, correction in engrossment of H.R. 1, One Big Beautiful Bill Act, H2647 [11JN]

H. Res. 499, adopt H. Res. 492, correction in engrossment of H.R. 1, One Big Beautiful Bill Act, H2639 [11JN]

H. Res. 566, consideration of Senate amendment to H.R. 1, One Big Beautiful Bill Act, H3040 [2JY]

H.J. Res. 25, disapprove IRS rule entitled ‘‘Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales’’, H1099 [11MR]

H.R. 1, One Big Beautiful Bill Act, H2235–H2334 [21MY], H3059–H3143 [2JY]

H.R. 33, U.S.-Taiwan Expedited Double-Tax Relief Act, H160–H164 [15JA]

H.R. 165, Wounded Knee Massacre Memorial and Sacred Site Act, H246 [21JA]

H.R. 517, Filing Relief for Natural Disasters Act, H1347 [31MR]

H.R. 919, Chronic Disease Flexible Coverage Act, H964 [4MR]

H.R. 997, National Taxpayer Advocate Enhancement Act, H1349 [31MR]

H.R. 998, Internal Revenue Service Math and Taxpayer Help Act, H1348 [31MR]

H.R. 1152, Electronic Filing and Payment Fairness Act, H1355 [31MR]

H.R. 1155, Recovery of Stolen Checks Act, H1351 [31MR]

H.R. 1491, Disaster Related Extension of Deadlines Act, H1353 [31MR]

H.R. 5346, Fair and Accountable IRS Reviews Act, H4940 [1DE]

H.R. 5349, Tax Court Improvement Act, H4942 [1DE]

S. 129, No Tax on Tips Act, S2993 [20MY]

S. 425, Enhancing Energy Recovery Act, S668 [5FE]

S. 587, Death Tax Repeal Act, S977 [13FE]

S. 796, Book Minimum Tax Repeal Act, S1431 [27FE]

S. 819, End Tobacco Loopholes Act, S1462 [3MR]

S. 1144, Personal Health Investment Today (PHIT) Act, S1874 [26MR]

S. 1210, Helping To Encourage Real Opportunities (HERO) for Youth Act, S1926 [31MR]

S. 1443, Mobile Workforce State Income Tax Simplification Act, S2566 [10AP]

S. 1676, Retaining Educators Takes Added Investment Now (RETAIN) Act, S2839–S2841 [8MY]

S. 1688, Growing America’s Small Businesses and Manufacturing Act, S2841 [8MY]

S. 2556, Protecting Health Care and Lowering Costs Act, S4908 [30JY]

S. 2629, Taxpayer Notification and Privacy Act, S5000 [31JY]

S. 2681, Lowering Electric Bills Act, S5515 [2AU]

S. 2712, America’s Clean Future Fund Act, S6321–S6329 [4SE]

S. 3352, Retirement Rollover Flexibility Act, S8512 [4DE]

S. 3385, Lower Health Care Costs Act, S8530 [8DE]

S. 3514, Less Than Lethal Act, S8782 [16DE]