TAXATION

Addresses

State of the Union: President Trump, S645–S649 [24FE], H2287–H2295 [24FE]

Amendments

Budget: constitutional amendment to require balanced (H.J. Res. 139), consideration (H. Res. 1115), H2544 [17MR]

Dept. of HUD: 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 (H.R. 6644), S764, S765, S766 [3MR], S774, S775, S805, S806, S836, S837, S838, S839, S840, S843, S845, S846, S847, S848, S849, S850 [4MR], S888, S890, S891, S893, S894, S896, S897, S898, S899, S902, S903, S904, S905 [5MR], S918, S919, S932, S933, S934, S936, S938, S939, S941 [9MR], S967 [10MR], S2816, S2821, S2859 [16JN], S2900, S2903 [17JN], H4151 [23JN]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (H. Res. 1032), H1958 [3FE]

Families and domestic relations: express support for tax policies that support working families (H. Res. 1156), consideration (H. Res. 1174), H2897 [15AP]

Food industry: classify qualified energy-efficient draft alcohol property as 15-year property for purposes of depreciation (S. 4688), S4529 [6AU]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (H. Res. 1075), H2276 [24FE]

One Big Beautiful Bill Act: anniversary (H. Res. 1383), consideration (H. Res. 1398), H4343 [30JN]

Teachers: allow early childhood educators to take educator expense deduction (H.R. 5334), S4339, S4346, S4347, S4349, S4350 [29JY], S4394, S4395, S4396, S4397 [30JY], S4411 [3AU], S4540 [7AU]

Articles and editorials

Amazon’s Tax Bill Plunges After GOP Tax Cuts, H5371 [1SE]

Big, Beautiful Success Story—Rural America Rebound on the Horizon With New Opportunity Zone Incentives, H5370 [1SE]

Trump’s Tariffs Are Bigger Than His Tax Cuts for Most Americans, H5374 [1SE]

Bills and resolutions

Abortion: revoke tax-exempt status of organizations that provide, or provide funding for, abortion (see H.R. 7286), H1921 [30JA]

African Americans: address hardships and disparities faced by Black women in order to encourage more inclusive policymaking (see H. Res. 1292), H3531 [14MY]

Agriculture: establish domestic cotton consumption credit (see H.R. 7230), H1350 [22JA]

Airplanes: disallow deductions with respect to certain expenses relating to private planes (see H.R. 8644), H3330 [30AP]

Alcoholic beverages: establish small distiller domestic sourcing credit (see H.R. 9407), H4206 [23JN]

——— exempt home distillery establishments from taxation and other requirements (see H.R. 10157), H5256 [27AU]

American dream accounts: create for purpose of setting aside tax-deferred contributions for purchase of new home (see S. 4026), S915 [9MR] (see H.R. 9895), H5195 [23JY]

Armed Forces: exclude from gross income compensation received in connection with inactive-duty training (see H.R. 7897), H2481 [12MR]

——— exclude from gross income earnings from certain overseas deployments of members (see H.R. 6970), H134 [7JA]

——— extend time period for contribution of military death benefits to Roth IRAs and Coverdell education savings accounts (see H.R. 9489), H4262 [25JN]

Aviation: strengthen domestic unmanned aircraft system manufacturing and reduce reliance on unmanned aircraft systems produced by certain foreign countries by directing use of certain tariff revenues (see H.R. 9430), H4244 [24JN]

Benefits: exclude from gross income certain restored benefits received by public-sector employees (see H.R. 7361), H2030 [4FE]

Budget: constitutional amendment to require balanced (see H.J. Res. 139), H615 [9JA]

——— constitutional amendment to require balanced (H.J. Res. 139), consideration (see H. Res. 1115), H2529 [16MR]

——— strengthen and enhance budgetary savings by providing for super PAYGO reductions (see H.R. 9879), H5176 [22JY]

Business and industry: apply floor plan financing interest rules to semitrailers (see H.R. 7944), H2530 [16MR]

——— deny deduction for outsourcing payments (see H.R. 7559), H2219 [12FE]

——— enhance qualified business income deduction for domestic manufacturers (see H.R. 8755), H3392 [12MY]

——— establish tax credit for grocery stores located in food deserts (see H.R. 9378), H4125 [18JN]

——— establish tax credits for production of, and investment in, certain renewable materials (see H.R. 8137), H2789 [27MR]

——— establish that employers may offer employees choice among tax-favored employer contributions (see H.R. 8314), H2924 [15AP]

——— expand and improve advanced manufacturing production tax credit (see S. 5330), S4515 [6AU] (see H.R. 8780), H3452 [13MY]

——— impose excise tax on systemically important artificial intelligence (AI) activity and deposit such amounts into American AI Sovereign Wealth Fund (see S. 4825), S2935 [18JN]

——— impose tax on artificial intelligence (AI) token usage and establish Work Protection Administration within Dept. of Labor (see H.R. 10044), H5220 [6AU]

——— increase and expand deduction for qualified business income (see H.R. 8415), H3045 [21AP]

——— increase excise tax for repurchase of corporate stock by large oil and gas companies (see S. 4588), S2415 [20MY]

——— limit access of employers to Federal funds and tax credits while engaged in lock-out of employees (see H.R. 10194), H5361 [31AU]

——— modify certain percentage depletion rules relative to oil and gas wells (see S. 4604), S2416 [20MY] (see H.R. 8034), H2627 [20MR]

——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (see S. 3847), S577 [11FE] (see H.R. 7493), H2185 [11FE]

——— promote new business innovation (see S. 4207), S1614 [25MR]

——— provide credit for businesses that contribute to educational and workforce training consortia programs (see H.R. 9438), H4245 [24JN]

——— provide tax credit for layer operation efficiency equipment (see S. 5346), S4516 [6AU]

——— repeal modification of definition of adjusted taxable income for purposes of limitation on business interest (see S. 4221), S1668 [26MR] (see H.R. 8101), H2775 [26MR]

Carbon oxide sequestration credit: expand to include solid or liquid carbon capture facilities (see S. 3778), S489 [4FE]

Cemeteries and funerals: allow for deductions for transfers from estates or gifts to certain cemeteries (see H.R. 7087), H918 [15JA]

Charities: allow charitable rollovers from individual retirement accounts to donor advised funds (see S. 3975), S762 [3MR]

——— ensure fair treatment of certain charitable organizations (see H.R. 9722), H4622 [16JY]

——— except digital assets from appraisal requirement applicable to certain charitable contributions (see H.R. 9173), H3990 [8JN]

——— exclude from gross income charitable distributions from certain employer-sponsored retirement plans (see S. 4511), S2277 [13MY] (see H.R. 8783), H3452 [13MY]

——— require reporting by certain charitable organizations relative to fiscal sponsorship arrangements (see S. 5083), S4231 [22JY] (see H.R. 9721), H4622 [16JY]

Chemicals: provide credits for production of renewable chemicals and investments in renewable chemical production facilities (see S. 3632), S220 [14JA]

Children and youth: allow general contributions to tax-advantaged investment accounts for children (Trump Accounts) for foster children (see H.R. 9920), H5196 [23JY]

——— establish credit for adult child caregivers (see H.R. 7610), H2233 [20FE]

——— establish deduction for qualified youth program expenditures (see H.R. 9426), H4244 [24JN]

——— establish grant program and allow tax credits to be used for recreational youth sports (see H.R. 6979), H251 [8JA]

——— establish New Child Tax Credit and provide for American Dream Accounts (see S. 3770), S470 [3FE]

——— establish tax credit for families welcoming newborn child (see H.R. 8806), H3453 [13MY]

——— increase child care credit and credit for establishing workplace child care and provide incentives for students to earn child care-related degrees and to work in child care facilities (see S. 4918), S3201 [24JN]

Churches, synagogues, and mosques: exempt qualified religious institutions from excise tax on investment income (see H.R. 9353), H4124 [18JN]

Coal: extend credit period for production of refined coal (see S. 4112), S1090 [17MR] (see H.R. 7070), H893 [14JA]

Colleges and universities: allow married couples to apply student loan interest deduction limitation separately to each spouse (see S. 4119), S1090 [17MR]

——— expand deduction for student loan interest to include payments toward principal and increase value of deduction (see H.R. 7536), H2218 [12FE]

——— increase excise tax on investment income of private colleges and universities and provide greater funding to career and technical education (see S. 4907), S3200 [24JN]

——— permit fees for admissions applications to higher education institutions to be paid from 529 plans (see H.R. 7205), H1349 [22JA]

——— provide legal framework necessary for growth of innovative private financing options for students to fund postsecondary education (see S. 4943), S3202 [24JN] (see H.R. 9469), H4262 [25JN]

Commission on Americans Living Abroad: establish (see H.R. 8561), H3132 [28AP]

Community development: modify rules for investments in qualified opportunity funds (see H.R. 7820), H2470 [5MR]

Congress: advance commonsense policies (see H.R. 7314), H1948 [2FE]

——— advance policy priorities (see H.R. 7315), H1948 [2FE]

——— require incumbent and aspiring Members of Congress to disclose income tax returns (see H.R. 8637), H3330 [30AP]

Conservation of energy: improve access to home energy-efficiency rebates for working families, renters, and owners of older homes (see H.R. 7197), H1349 [22JA]

——— restore and extend certain home energy credits to incentivize energy efficiency (see S. 3722), S376 [29JA]

Conservation of natural resources: allow credit for qualified conservation contributions which include national scenic trails (see S. 4700), S2664 [8JN] (see H.R. 9168), H3910 [4JN]

Construction industries: establish mass timber plant investment credit, mass timber workforce development credit, and mass timber construction credit (see H.R. 7245), H1914 [27JA]

Consumers: reinstate energy improvement tax credits, incentivize energy efficiency, assist low-income households with energy bills, crack down on price gouging, and ensure high-consumption facilities pay their own costs (see H.R. 7977), H2596 [18MR]

Corporations: end tax-free treatment of certain corporate reorganizations that involve large corporations (see S. 4185), S1614 [25MR]

——— increase rate of excise tax on repurchase of corporate stock (see S. 4796), S2818 [16JN]

——— provide for S corporation reform (see H.R. 9840), H5174 [22JY]

Courts: adjust threshold for conducting Tax Court proceedings relating to small disputes (see S. 5078), S4231 [22JY]

——— authorize de novo review of innocent spouse relief by U.S. Tax Court and other courts (see S. 4759), S2756 [11JN]

——— clarify authority of U.S. Tax Court to order relief from judgment or order (see S. 4761), S2756 [11JN]

——— impose tax on damages received by certain officers of U.S. on account of any civil action filed against U.S. (see S. 3817), S552 [10FE] (see S. 4125), S1090 [17MR]

Crime: repeal limitation on deductions for personal casualty losses and provide for increased taxpayer relief relative to theft losses involving fraud, deceit, or misrepresentation (see H.R. 6999), H615 [9JA] (see H.R. 9500), H4315 [29JN]

Currency: exclude from gross income de minimis gains from certain sales or exchanges of virtual currency (see S. 4171), S1580 [24MR]

Dept. of Energy: carry out program to provide payments to communities in which nuclear powerplant that has ceased generating electricity and that stores spent nuclear fuel on-site is located (see H.R. 7796), H2419 [4MR]

Dept. of HHS: require displaying of insurance claim denial rates (see H.R. 9396), H4206 [23JN]

Dept. of HUD: establish grant program to provide amounts to developers to offset State and local taxes associated with building of housing developments (see H.R. 7243), H1914 [27JA]

——— expand low-income housing tax credit, provide tenant support, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), concur in Senate amendment (see H. Res. 1299), H3627 [19MY]

Dept. of the Interior: modify Payments in Lieu of Taxes program payment formula to increase funding for certain low-population counties without reducing funding for other counties (see H.R. 8257), H2884 [14AP]

Dept. of the Treasury: establish Survivor Tax Portal (see H.R. 8725), H3346 [11MY]

——— modernize and strengthen criminal laws against money laundering, update counterfeiting statutes, and enhance tools to crack down on smugglers and tax evaders to combat terrorism and organized crime (see S. 3801), S509 [5FE]

——— submit fraud prevention reports and annual analyses of sources of tax law complexity (see S. 5073), S4230 [22JY]

Dept. of Transportation: establish minimum guarantee for fuel tax revenue received by States tied to percentage of total funds paid into Highway Trust Fund (see S. 3972), S762 [3MR] (see H.R. 7776), H2369 [3MR]

Depts. of Homeland Security and the Treasury: furnish certain information to House relating to implementation and enforcement of ‘‘Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement’’ (see H. Res. 1097), H2369 [3MR]

Disabled: make expiring ABLE provisions permanent and improve accessibility and education for families (see S. 4498), S2236 [12MY]

——— modify disabled access credit (see H.R. 9809), H5022 [21JY]

——— provide matching payments for ABLE account contributions by certain low-income disabled individuals (see S. 4492), S2236 [12MY] (see H.R. 9801), H5022 [21JY]

——— replace term ‘‘sheltered workshop’’ with ‘‘community rehabilitation program’’ in certain Federal laws and regulations to improve wage rates for disabled individuals (see H.R. 9315), H4117 [15JN]

Disasters: allow portion of general business credit carryforwards to be transferred by certain taxpayers affected by federally declared disasters (see S. 3605), S115 [8JA] (see H.R. 7450), H2095 [9FE]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (see S.J. Res. 102), S291 [27JA] (see H.J. Res. 142), H1350 [22JA]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (see H. Res. 1032), H1975 [3FE]

——— prohibit congestion toll (see H.R. 8801), H3453 [13MY]

——— require resolution of approval by Congress for legislation to impose or increase taxes or fees (see H.R. 9720), H4621 [16JY]

Domestic policy: express sense that U.S. must act urgently to end political and economic dominance of billionaire oligarchs, halt corporate subsidies and tax advantages, and reinvest in needs of American people (see H. Res. 1028), H1921 [30JA]

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 S. 5022), S4137 [16JY]

——— ensure cost sharing for drug does not exceed nationwide average of consumer purchase prices for such drugs (see H.R. 10133), H5248 [20AU]

——— require out-of-pocket expenditures for drugs to count towards individual’s deductible and out-of-pocket maximum (see H.R. 8270), H2885 [14AP]

Ecology and environment: establish business tax credit for purchase of zero-emission electric lawn, garden, and landscape equipment (see S. 4021), S881 [5MR] (see H.R. 7821), H2470 [5MR]

——— terminate Hazardous Substance Superfund financing rate (see S. 3863), S609 [12FE] (see H.R. 7527), H2217 [12FE]

Education: allow credit for elementary and secondary school supply expenses (see H.R. 10029), H5212 [3AU]

——— establish Jumpstart Programs for saving for apprenticeship and trade occupation training (see H.R. 7115), H919 [15JA]

——— exclude certain post graduation scholarship grants from gross income in same manner as qualified scholarships to promote economic growth (see H.R. 7594), H2228 [17FE]

——— exempt qualified student loan bonds from volume cap and alternative minimum tax (see S. 3761), S470 [3FE]

——— increase and adjust for inflation above-the-line deduction for teachers (see H.R. 10030), H5212 [3AU]

——— modify credit amount for qualified elementary and secondary education scholarships (see S. 5322), S4515 [6AU]

——— repeal tax credit for contributions of individuals to scholarship granting organizations and associated income exclusion (see S. 4297), S1784 [15AP] (see H.R. 9289), H4110 [11JN]

Employment: establish skill savings accounts (see H.R. 8714), H3341 [7MY]

——— extend and expand work opportunity credit (see H.R. 7998), H2620 [19MR]

——— 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 H.R. 8972), H3723 [21MY]

——— permit employee stock ownership plan participants to benefit from beneficial ownership that can be accrued in plan while also fully realizing benefits of saving for retirement in defined contribution plan (see H.R. 9792), H4681 [20JY]

——— provide credit for increasing wages paid to child care providers (see H.R. 8023), H2621 [19MR]

——— provide refundable tax credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs (see S. 4463), S2170 [30AP] (see H.R. 8624), H3330 [30AP]

——— require payroll tax withholding on independent contractors of certain large businesses (see H.R. 9114), H3774 [2JN]

——— simplify filing of Form 5500 for employee benefit plan administrators (see S. 4953), S3742 [13JY] (see H.R. 7362), H2030 [4FE]

Eximbank: prohibit provision of financing to persons with seriously delinquent tax debt (see S. 4308), S1785 [15AP]

Families and domestic relations: allow additional catch-up contributions for certain family caregivers (see S. 4291), S1740 [14AP] (see H.R. 8273), H2885 [14AP]

——— allow certain family caregivers to contribute to Roth IRA (see S. 4292), S1740 [14AP] (see H.R. 8274), H2885 [14AP]

——— eliminate State and local tax deduction marriage penalty (see H.R. 9626), H4379 [9JY]

——— exempt certain retirement plan distributions used to pay qualified fertility treatment expenses from early withdrawal tax (see H.R. 9753), H4623 [16JY]

——— express support for tax policies that support working families (see H. Res. 1156), H2830 [9AP]

——— express support for tax policies that support working families (H. Res. 1156), consideration (see H. Res. 1174), H2923 [15AP]

——— increase estate, gift, and generation-skipping taxes on certain wealthy estates and deposit such revenues in Social Security Trust Fund (see S. 4196), S1614 [25MR]

——— modify earned income threshold for refundable child tax credit (see S. 3596), S115 [8JA]

Federal agencies and departments: prohibit awarding of contracts to inverted domestic corporations (see S. 3811), S533 [9FE] (see H.R. 7424), H2094 [9FE]

Federal aid programs: adjust amounts in ABLE accounts excluded from consideration relative to SSI Program (see H.R. 9384), H4130 [22JN]

——— modify matching funds requirement for grants provided to low-income taxpayer clinics (see S. 4881), S3200 [24JN]

Financial institutions: provide special rules relative to net operating losses of certain financial institutions (see H.R. 9383), H4130 [22JN]

Firearms: 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. 8619), H3330 [30AP]

——— modify and eliminate certain taxes imposed under National Firearms Act (see H.R. 8921), H3668 [20MY]

Food industry: classify qualified energy-efficient draft alcohol property as 15-year property for purposes of depreciation (see S. 4688), S2576 [4JN] (see H.R. 7620), H2234 [20FE]

——— provide for regulation of hemp-derived beverages (see H.R. 10079), H5229 [10AU]

Foreign countries: include certain foreign oil, gas, and mineral extraction income in net controlled foreign corp., tested income, foreign oil and gas extraction income, and foreign oil related income (see S. 5350), S4516 [6AU]

Foreign trade: prohibit imposition of additional tariffs on agricultural inputs imported from countries to which U.S. has extended normal trade relations (see H.R. 7716), H2328 [25FE]

Forests: allow for limited full expensing of certain reforestation expenditures (see S. 4442), S2129 [29AP] (see H.R. 8538), H3131 [28AP]

Gambling: restore one hundred percent deduction for wagering losses (see H.R. 6985), H251 [8JA]

GAO: report to appropriate congressional committees on potential of artificial intelligence (AI) to assist IRS in detecting tax fraud (see H.R. 9501), H4315 [29JN]

Grantor trusts: modify rules (see S. 4287), S1740 [14AP]

Hazardous substances: impose excise tax on sale of per- and polyfluoroalkyl substances and establish credit for expenditures paid or incurred for removal of such substances from public water systems (see H.R. 8632), H3330 [30AP]

Health: allow contributions to health savings accounts in case of individuals with spouses who have health flexible spending accounts (see H.R. 9518), H4316 [29JN]

——— allow individuals enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 10072), H5229 [10AU]

——— expand eligibility for health savings accounts (see S. 4353), S1857 [21AP] (see H.R. 7681), H2327 [25FE]

——— make sex offenders ineligible for refundable credit for coverage under qualified health plans and federally funded medical assistance under Medicaid (see H.R. 7453), H2095 [9FE]

——— modify health savings accounts and provide for hospital and insurer price transparency (see H.R. 10015), H5212 [3AU]

——— permit expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements (see S. 4587), S2415 [20MY] (see H.R. 8933), H3669 [20MY]

——— provide credit for certain indoor air quality assessments and improvements (see H.R. 7460), H2118 [10FE]

——— remove certain limitations on health savings accounts contributions, provide for hospital and insurer price transparency, promote marketplace competition, and emphasize preventive care and wellness programs (see H.R. 8324), H2958 [16AP]

——— require coverage of self-measured blood pressure monitoring for pregnant and postpartum individuals (see H.R. 8716), H3341 [7MY]

Health care facilities: establish additional reporting requirements for hospital organizations (see H.R. 9504), H4315 [29JN]

Health care professionals: provide tax credit to health care professionals that provide health care services in qualifying facilities (see H.R. 7884), H2476 [9MR]

Health Coverage Tax Credit: extend (see H.R. 8242), H2830 [9AP]

Home savings accounts: allow deduction for amounts contributed (see H.R. 9480), H4262 [25JN]

House of Representatives: implement budget and appropriations process reforms (see H.R. 9452), H4245 [24JN]

Housing: allow business credit for gain from sale of real property for use as manufactured home community to promote resident-owned cooperatives (see S. 4613), S2416 [20MY] (see H.R. 8988), H3723 [21MY]

——— allow credit against tax for qualified accessible housing expenses (see H.R. 9554), H4363 [30JN]

——— allow distributions from qualified tuition programs for qualified housing expenses (see H.R. 7393), H2040 [5FE]

——— allow establishment of homeownership savings accounts (see H.R. 8709), H3341 [7MY]

——— allow five-year carrybacks for low-income housing tax credit (see S. 5366), S4563 [7AU] (see H.R. 9012), H3730 [22MY]

——— allow for nonrecognition of gain on real property sold for use as affordable housing (see H.R. 9870), H5175 [22JY]

——— allow tax credit for qualified multigenerational housing expenses (see H.R. 7584), H2224 [13FE]

——— create incentives that encourage renovation of older, existing rental properties to preserve them as affordable housing (see H.R. 9573), H4368 [2JY]

——— establish deduction for certain amounts paid for rent for primary residence (see H.R. 7768), H2368 [3MR]

——— establish housing affordability credit (see H.R. 7216), H1349 [22JA]

——— establish tax-advantaged homeowner savings accounts (see H.R. 7756), H2368 [3MR] (see H.R. 8221), H2829 [9AP]

——— exclude from gross income gains on sale of real property to first-time homebuyers by individuals who have attained age 65 (see H.R. 7051), H892 [14JA]

——— exempt qualified mortgage bonds from volume cap (see H.R. 10075), H5229 [10AU]

——— give individuals with deceased spouses same exclusion of gain from sale of principal residence as is allowed to married couples, regardless of how much time has passed since such death (see H.R. 7349), H2029 [4FE]

——— impose tax on purchase of single-family homes by certain large investors (see S. 3754), S419 [30JA]

——— improve low-income housing credit (see S. 5285), S4514 [6AU] (see H.R. 10049), H5220 [6AU]

——— modify low-income housing tax credit to incentivize affordable and transit-oriented development and development in certain difficult development areas (see H.R. 9267), H4110 [11JN]

——— prohibit deduction of certain expenses for, and impose excise tax on sale of, homes owned by large investors, prohibit Federal mortgage assistance for such investors, and establish neighborhood homes tax credit (see H.R. 7138), H924 [16JA]

——— provide bonus depreciation for long-term residential rental housing (see S. 4080), S1046 [12MR] (see H.R. 8996), H3723 [21MY]

——— provide credit for middle-income housing (see H.R. 8626), H3330 [30AP]

——— provide elective exception from volume cap on tax-exempt bonds for certain exempt facility bonds for qualified residential rental projects (see H.R. 9906), H5195 [23JY]

Income: adjust minimum wage for tipped workers and expand and make permanent qualified tip tax deduction (see H.R. 7577), H2224 [13FE]

——— allow deduction for certain overtime compensation (see S. 4310), S1785 [15AP]

——— ensure that high net-worth individuals cannot avoid paying taxes on their income and assets (see S. 4662), S2496 [2JN]

——— equalize treatment of capital gains and earned income (see S. 4122), S1090 [17MR]

——— establish refundable young adult tax credit with monthly advance payment (see H.R. 9031), H3734 [26MY]

——— exclude compensation received by poll workers from gross income for Federal income tax purposes (see H.R. 8342), H2959 [16AP]

——— exclude crop insurance indemnity payments from gross income (see S. 4502), S2237 [12MY]

——— exclude micro-grants for food security from gross income (see S. 4780), S2784 [15JN]

——— exclude pensions of Armed Forces members from gross income (see H.R. 9207), H3991 [8JN]

——— impose excise tax on excessively disparate wages paid to chief executive officers (see S. 5011), S4137 [16JY]

——— impose surtax on high income individuals (see S. 4306), S1785 [15AP] (see H.R. 8294), H2923 [15AP]

——— impose tax on assets of trusts (see S. 4490), S2236 [12MY]

——— impose tax on certain high net worth households and trusts and establish certain anti-evasion and avoidance measures (see S. 4246), S1669 [26MR] (see H.R. 8085), H2710 [25MR]

——— impose tax on certain high net worth households and trusts and use revenue to address issues of working families (see S. 3956), S731 [2MR] (see H.R. 7767), H2368 [3MR]

——— impose tax on damages received by President on account of any civil action filed against U.S. (see H.R. 7381), H2030 [4FE]

——— make certain modifications to tax income required to fund basic living expenses (see S. 4083), S1046 [12MR] (see H.R. 7937), H2529 [16MR]

——— modify limitation on individual deductions for certain State and local taxes and allow deduction for qualified special assessment taxes (see H.R. 7561), H2219 [12FE]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (see H. Res. 1075), H2295 [24FE]

Information technology: condemn imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against U.S. companies (see H. Res. 1340), H3910 [4JN]

——— establish data center electricity excise tax (see H.R. 10102), H5235 [13AU]

——— establish program to populate downloadable tax forms with taxpayer return information (see H.R. 8299), H2924 [15AP]

Insurance: limit eligibility for premium tax credit to individuals enrolled in qualified health plans that offer at least one qualified health plan which provides option to make monthly cost-sharing payments (see H.R. 9455), H4261 [25JN]

——— make permanent expansion of health insurance premium tax credit (see H.R. 7909), H2482 [12MR]

——— prevent abuse of life insurance tax rules (see S. 4279), S1712 [13AP]

——— provide for certain health coverage of newborns (see H.R. 9996), H5207 [30JY]

——— provide for certain number of primary care and behavioral health care visits without application of any cost-sharing requirement (see S. 4754), S2756 [11JN] (see H.R. 9257), H4109 [11JN]

——— require group health plans and group and individual health insurance provide benefits for items and services to address harms caused by sex-rejecting procedures and restore healthy human form and functioning (see S. 5030), S4138 [16JY] (see H.R. 9743), H4622 [16JY]

——— require group health plans and health insurance issuers providing coverage for mental health and substance use disorder services to eliminate cost-sharing from pregnancy diagnosis to 1-year postpartum (see S. 3698), S290 [27JA] (see H.R. 7227), H1350 [22JA]

——— require health insurance coverage of drugs indicated for treatment of autoimmune diseases and certain blood disorders (see H.R. 9192), H3990 [8JN]

Investments: expand housing investment with mortgage revenue bonds (see H.R. 7414), H2094 [9FE]

——— expand new markets tax credit to promote investment in capital projects for low-income communities (see S. 4584), S2415 [20MY]

——— impose contribution limit for individual retirement plans of high-income taxpayers with large account balances and increase minimum required distributions (see S. 5040), S4187 [21JY] (see H.R. 9813), H5022 [21JY]

——— impose tax on net capital gain accrued while serving as U.S. President (see H.R. 9529), H4316 [29JN]

——— make permanent Trump accounts contribution pilot program (see H.R. 8313), H2924 [15AP]

——— modernize tax treatment of derivatives and their underlying investments (see S. 4331), S1821 [16AP]

——— modify certain rules applicable to qualified small issue manufacturing bonds and expand certain exceptions to private activity bond rules for first-time farmers (see H.R. 9100), H3773 [2JN]

——— modify rules relating to certain exempt facility bonds (see S. 5203), S4370 [30JY]

——— permit certain population census tracts containing former military installations to be designated as qualified opportunity zones (see S. 4606), S2416 [20MY] (see H.R. 10006), H5207 [30JY]

——— provide for automatic establishment of Trump accounts using information collected under SSA Enumeration at Birth Program (see S. 5243), S4474 [5AU]

——— provide tax credit to issuers of American Infrastructure bonds (see H.R. 8864), H3550 [15MY]

——— restore treatment of State and local bonds guaranteed by Federal Home Loan Bank as not federally guaranteed for purposes of determining their tax-exempt status (see S. 3941), S706 [26FE] (see H.R. 7769), H2368 [3MR]

——— revise tax treatment of partnership interests received in connection with performance of services (see S. 4330), S1821 [16AP]

IRS: apply tax return preparation penalties to improperly altered returns (see H.R. 9499), H4315 [29JN]

——— authorize National Taxpayer Advocate to appear as amicus curiae in Federal tax cases (see H.R. 9498), H4315 [29JN]

——— clarify that exception to general statute of limitations for fraudulent returns applies only when taxpayers seek to evade tax obligations (see S. 4964), S3939 [14JY]

——— codify Direct File program (see S. 3948), S706 [26FE] (see H.R. 7806), H2420 [4MR]

——— create Business Child Care Liaison to help more businesses take advantage of Federal child care tax incentives (see S. 4071), S1046 [12MR]

——— disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for applicable wind and solar facilities (see S.J. Res. 107), S610 [12FE]

——— eliminate installment agreement fees for certain individuals (see S. 5144), S4297 [28JY]

——— enhance authority of National Taxpayer Advocate (see S. 5162), S4336 [29JY]

——— establish fellowship program to recruit data scientists to partner with tax law specialists to provide insights and identify emerging and complex issues in tax administration and improve services and enforcement (see H.R. 7972), H2595 [18MR]

——— exclude strike benefits from gross income (see H.R. 8816), H3530 [14MY]

——— improve notice and review procedure relative to multi-year bans on claiming credits (see S. 5141), S4297 [28JY]

——— improve process for providing refunds to taxpayers (see S. 5142), S4297 [28JY]

——— improve responses to claims for refund (see H.R. 9481), H4262 [25JN]

——— improve services provided to taxpayers (see S. 4302), S1784 [15AP]

——— improve services provided to taxpayers by providing greater judicial review (see S. 3931), S706 [26FE]

——— increase amount of earned income tax credit for parents of young children (see H.R. 8305), H2924 [15AP]

——— increase penalties for unauthorized disclosure of taxpayer information (see S. 4752), S2756 [11JN]

——— limit participation of staff in conferences being carried out by Independent Office of Appeals for purposes of resolving taxpayer dispute (see H.R. 8134), H2789 [27MR]

——— maintain operations of Office of the Taxpayer Advocate during lapse in appropriations (see H.R. 8208), H2825 [6AP]

——— modify penalties relating to disclosure of tax return information relating to contributors to certain tax-exempt organizations (see S. 4539), S2305 [14MY]

——— modify procedural requirements for penalties and disallowance periods (see S. 5143), S4297 [28JY]

——— modify time for filing certain information returns (see S. 5133), S4283 [27JY]

——— prohibit orders or agreements relating to release of tax claims by President and related persons (see S. 5275), S4513 [6AU] (see H.R. 10060), H5220 [6AU]

——— provide additional support to whistleblowers who report information about noncompliance with Federal tax laws (see S. 4639), S2443 [21MY]

——— provide appropriations to overhaul technology and strengthen enforcement (see S. 4298), S1784 [15AP] (see H.R. 9736), H4622 [16JY]

——— provide exemption from gross income for interest paid to taxpayers by IRS following audit or litigation in which taxpayer prevailed (see S. 3587), S89 [7JA]

——— provide for modernization and technological improvements of services (see H.R. 7971), H2595 [18MR]

——— reform individual income tax rates (see H.R. 7303), H1921 [30JA]

——— 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 H.R. 6956), H134 [7JA]

——— require validation of electronic filing identification numbers used to electronically file tax returns and other documents (see S. 5111), S4266 [23JY]

——— send quarterly notices to taxpayers with unpaid balances (see S. 5072), S4230 [22JY]

——— suspend collection of income taxes and related interest and penalties from U.S. nationals unlawfully or wrongfully detained abroad and reimburse such nationals for any penalties paid during detention (see H.R. 9496), H4315 [29JN]

——— temporarily suspend clean electricity production credit to support Strategic Petroleum Reserve (see S. 4158), S1443 [20MR]

——— treat tax penalties as assessable in same manner as taxes and provide notice requirements for certain penalties for unintentionally failing to file certain tax forms while residing in foreign countries (see S. 5173), S4369 [30JY]

Kombucha: exempt from excise taxes and regulations imposed on alcoholic beverages (see S. 4457), S2170 [30AP] (see H.R. 8631), H3330 [30AP]

Land use: provide election to resolve certain open partnership controversies involving donations of conservation easements (see H.R. 9398), H4206 [23JN]

Law enforcement officers: exclude certain income of law enforcement officers from gross income (see H.R. 7210), H1349 [22JA]

——— provide tax relief relative to public safety officers’ death benefits (see S. 4497), S2236 [12MY] (see H.R. 9308), H4111 [11JN]

——— provide tax relief to families of public safety officers who died as result of injuries sustained in line of duty (see S. 4510), S2277 [13MY]

——— provide that overtime pay provided to certain border patrol agents is qualified overtime compensation (see S. 4580), S2415 [20MY] (see H.R. 8917), H3668 [20MY]

LGBTQI+: impose excise tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events (see H.R. 10090), H5234 [13AU]

Local government: protect local governments from legal claims relative to justified denial of data center applications and require community benefit agreements as condition for Federal tax incentives (see H.R. 9262), H4109 [11JN]

Medical devices: allow credit against income tax for purchase of hearing aids (see H.R. 7770), H2369 [3MR]

Merchant marine industry: treat income earned by U.S. merchant mariners as foreign earned income (see H.R. 10153), H5256 [27AU]

Mining and mineral resources: designate copper as applicable critical mineral and include ore extraction costs relative to advanced manufacturing production credit (see H.R. 8277), H2885 [14AP]

Money: modify excise tax on remittance transfers sent by aliens back to their countries (see H.R. 8995), H3723 [21MY]

Mortgage insurance: create above-the-line deduction for certain homeowners insurance premiums (see H.R. 9978), H5206 [30JY]

Motion pictures: establish tax credit to incentivize investments in movie theaters (see H.R. 9938), H5196 [23JY]

Motor vehicles: allow deduction for loan interest payments made relative to recreational vehicles (see S. 4653), S2496 [2JN] (see H.R. 8672), H3340 [7MY]

——— exclude automobiles from being treated as collectibles for purposes of capital gains tax (see H.R. 7582), H2224 [13FE]

——— extend and enhance certain tax credits for electric vehicles (see S. 5215), S4407 [3AU]

——— impose mileage-based user fee for mobile mounted concrete boom pumps in lieu of tax on taxable fuels (see H.R. 9258), H4109 [11JN]

——— provide diesel fuel tax holiday (see H.R. 8772), H3393 [12MY]

——— provide for withholding of funds for noncompliance with State gas tax restriction (see H.R. 8252), H2834 [13AP]

——— provide gasoline tax holiday (see S. 4032), S915 [9MR] (see H.R. 7919), H2482 [12MR] (see H.R. 8572), H3294 [29AP]

National security: deny certain credits and deductions to businesses that use foreign adversary-controlled technology (see H.R. 7509), H2186 [11FE]

Native Americans: treat Indian Tribal governments in same manner as State governments for certain Federal tax purposes (see H.R. 7705), H2327 [25FE]

Net worth: impose net worth tax on all individuals and trusts with net worth over certain amount (see H.R. 8316), H2924 [15AP]

New Jersey: create tax credit for taxpayers selling products that promote New Jersey and direct port authorities to give retail space preference to businesses that sell such products (see H.R. 8655), H3336 [4MY]

Nuclear energy: modify certain investment credit rules relative to nuclear facilities (see H.R. 8482), H3091 [23AP]

Olympic Games: remove income limitation on exclusion from gross income of any medal or prize money won in competition in Olympic Games or Paralympic Games (see H.R. 7731), H2332 [26FE]

One Big Beautiful Bill Act: anniversary (see H. Res. 1383), H4245 [24JN]

——— anniversary (H. Res. 1383), consideration (see H. Res. 1398), H4362 [30JN]

Patient Protection and Affordable Care Act: enhanced tax credits funding through rescissions in Immigration and Customs Enforcement funding (see H.R. 7071), H893 [14JA]

Pensions: establish cap on income taxes on certain pensions (see H.R. 9750), H4623 [16JY]

——— establish exception for multiemployer plan participants to requirements for automatic enrollment (see S. 3615), S130 [12JA]

——— exclude from gross income certain retirement plan distributions used for down payment or closing costs for principal residence (see H.R. 7185), H1171 [21JA]

——— exempt individual account plans from certain prohibited transaction rules (see S. 5204), S4370 [30JY] (see H.R. 10039), H5213 [3AU]

——— provide for microemployer pension plan startup credit (see H.R. 8837), H3531 [14MY]

——— 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 S. 5156), S4336 [29JY]

Petroleum: eliminate penalties for sale for use and use of dyed fuel in taxable use (see H.R. 10104), H5235 [13AU]

——— impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (see S. 4111), S1090 [17MR] (see H.R. 7960), H2550 [17MR]

——— impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers until all hostilities with Iran have ceased and Strait of Hormuz is fully reopened (see H.R. 8803), H3453 [13MY]

——— provide tax holiday for gasoline and diesel fuel (see S. 4485), S2200 [11MY] (see H.R. 8753), H3392 [12MY] (see H.R. 8795), H3452 [13MY]

——— suspend certain fuel excise taxes when national average gasoline price exceeds certain amount and prohibit certain credits or deductions for oil and gas companies during such periods (see H.R. 8600), H3329 [30AP]

Political action committees: impose penalties on political committees that accept foreign contributions (see H.R. 9771), H4631 [18JY]

——— require disclosure by certain tax-exempt organizations of information relating to foreign contributions to such organizations (see H.R. 9772), H4631 [18JY]

Political ethics: impose tax on specified settlement fund payments (see S. 4616), S2443 [21MY] (see H.R. 8910), H3627 [19MY]

——— impose tax on specified settlement fund payments established as result of civil action filed by President against IRS (see H.R. 9075), H3740 [29MY]

Power resources: establish energy burden credit (see H.R. 7044), H717 [13JA]

——— extend biodiesel and renewable diesel incentives (see S. 4408), S2080 [28AP] (see H.R. 8497), H3122 [27AP]

——— extend clean fuel production credit and reinstate special rate calculation relative to sustainable aviation fuel (see S. 3759), S442 [2FE]

——— provide for end date for credit for certain qualified carbon oxide (see S. 4222), S1668 [26MR] (see H.R. 8108), H2776 [26MR]

——— provide investment and production credits for open- and closed-loop biomass facilities (see H.R. 9746), H4623 [16JY]

——— reverse certain energy-related modifications enacted in One Big Beautiful Bill Act (see H.R. 8477), H3091 [23AP]

Precious metals: provide that income received by regulated investment company from precious metals shall be treated as qualifying income (see H.R. 9060), H3739 [29MY]

Public utilities: allow deduction of taxes and State-mandated surcharges included on gas or electric utility bills (see H.R. 8350), H2959 [16AP]

Rates: adjust individual income tax rates to reflect regional differences in cost-of-living (see H.R. 9179), H3990 [8JN]

Real estate: allow certain distributions from long-term qualified tuition programs for first home purchases (see S. 5227), S4432 [4AU] (see H.R. 7468), H2118 [10FE]

——— allow distributions from qualified tuition programs for first home purchases (see H.R. 7402), H2040 [5FE]

——— allow establishment of first-time homebuyer savings accounts (see H.R. 7422), H2094 [9FE]

——— allow refundable credit for qualified home acquisition expenses (see H.R. 8677), H3340 [7MY]

——— allow tax credit for qualified residence interest paid or accrued during taxable year (see H.R. 9555), H4363 [30JN]

——— deny interest and depreciation deductions for certain taxpayers (see S. 3904), S650 [24FE]

——— eliminate dollar limitations on exclusion of gain from sales of principal residences (see H.R. 7034), H717 [13JA] (see H.R. 7131), H924 [16JA]

——— establish first-time homebuyer refundable tax credit (see H.R. 7160), H948 [20JA]

——— exclude all gain from sale of principal residence or any residence which is sold to first-time homebuyer (see H.R. 7400), H2040 [5FE]

——— exclude from gross income certain proceeds of shared appreciation mortgage contracts (see H.R. 8116), H2776 [26MR]

——— exclude from gross income gain from conversion of property by reason of eminent domain (see H.R. 7687), H2327 [25FE]

——— impose excise tax on acquisition of single-family residences by hedge fund taxpayers (see S. 3930), S706 [26FE]

——— impose excise tax on failure of certain hedge funds owning excess single-family residences to dispose of such residences (see H.R. 9657), H4408 [13JY]

——— provide charitable deduction for contribution of use of certain property by community learning centers (see H.R. 7093), H919 [15JA]

——— provide exclusion from gross income of gain from sale of qualified farm property to qualified family members (see H.R. 8591), H3329 [30AP]

——— treat certain spouses and surviving spouses of military veterans as veterans for exception to 3-year ownership look-back limitation for qualified mortgage bonds and mortgage credit certificates (see H.R. 9861), H5175 [22JY]

Renewable energy: extend clean electricity production credit and clean electricity investment credit based on increases in price of and demand for electricity (see S. 4175), S1580 [24MR]

Research: exclude from gross income certain compensation to clinical trial participants (see S. 5127), S4266 [23JY]

Russia: deny any foreign tax credit or deduction relative to taxes paid or accrued to Russia (see H.R. 9764), H4623 [16JY]

SBA: establish program to encourage small business concerns to make business succession plans (see H.R. 9051), H3739 [29MY]

Schools: allow certain advance refunding bonds for public school districts to be tax-exempt (see H.R. 7570), H2224 [13FE]

——— allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (see H.R. 8501), H3122 [27AP]

SEC: require corporations to publicly disclose financial reporting on country-by-country basis to provide transparency on use of tax havens or offshoring jobs (see S. 5019), S4137 [16JY] (see H.R. 9761), H4623 [16JY]

Securities: modernize rules related to publicly traded partnerships (see H.R. 9841), H5174 [22JY]

Senior citizens: allow credit against tax for qualified accessible housing expenses (see S. 5216), S4407 [3AU]

——— make Social Security tax deduction for seniors permanent (see H.R. 7550), H2219 [12FE]

——— provide tax credit for eldercare expenses (see S. 4647), S2476 [1JN]

——— temporarily increase capital gains exclusion for any qualifying senior who sells principal residence during qualifying year (see H.R. 9064), H3739 [29MY]

Ships and vessels: allow deduction for loan interest payments made relative to certain watercraft (see H.R. 9537), H4363 [30JN]

——— allow maritime prosperity zones to be designated as qualified opportunity zones (see H.R. 9911), H5195 [23JY]

——— include watercraft as applicable passenger vehicles for purpose of deducting personal loan interest (see H.R. 7222), H1350 [22JA]

——— permit imposition of taxes on vessels operating as tourist accommodations (see H.R. 9543), H4363 [30JN]

——— support national defense and economic security by incentivizing construction of U.S. shipyards (see H.R. 9921), H5196 [23JY]

Small business: modify rules governing State administration of self-employment assistance programs (see S. 5010), S4137 [16JY]

——— provide credit to certain small employers for startup costs of dependent care flexible spending plans (see H.R. 7922), H2482 [12MR]

Social Security: apply inflation adjustments to additional hospital insurance tax on high income taxpayers (see S. 5085), S4231 [22JY]

——— apply inflation adjustments to base amount and adjusted base amount for purposes of determining taxable benefits (see S. 5084), S4231 [22JY]

——— establish process to assure long-term stability of Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund (see S. 4979), S3939 [14JY] (see S. Res. 832), S4516 [6AU]

——— improve retirement security by increasing benefits for current and future beneficiaries while making Social Security stronger for future generations (see H.R. 9415), H4206 [23JN]

——— protect system and improve benefits (see S. 5042), S4187 [21JY] (see H.R. 9519), H4316 [29JN]

——— provide assisted living assistance through Medicaid and low-income housing tax credit (see S. 4479), S2171 [30AP] (see H.R. 8662), H3336 [4MY]

Southern Poverty Law Center, Inc.: revoke tax-exempt status (see H.R. 9254), H4085 [10JN]

Sports: establish name, image, and likeness investment accounts for student-athletes (see H.R. 9568), H4364 [30JN]

——— impose tax on income earned from competing in global athletic events on behalf of foreign entities of concern (see H.R. 7707), H2328 [25FE]

——— prohibit amortization of any professional women’s sports franchise which allows biological males to participate (see H.R. 9487), H4262 [25JN]

——— require income tax withholding at source for name, image, and likeness payments to independent contractors who are student athletes (see H.R. 10236), H5478 [2SE]

Standard deduction: increase (see S. 4042), S958 [10MR]

States: exclude from gross income payments from funds established by State for purposes of welfare of individual residents of such State (see H.R. 7760), H2368 [3MR]

——— limit extent to which States may tax compensation earned by nonresident telecommuters and other multi-State workers (see H.R. 10142), H5252 [24AU]

——— prohibit imposing retroactive tax on assets of nonresident individuals (see H.R. 7619), H2233 [20FE]

——— regulate certain State taxation of interstate commerce (see H.R. 9244), H4084 [10JN]

Strategic materials: adjust percentage depletion rate for certain rare earths (see S. 4033), S958 [10MR]

——— incentivize domestic production and use of permanent magnets (see H.R. 9227), H4053 [9JN]

——— provide for credits against tax for domestic manufacturing of critical medical supplies and drugs (see S. 4994), S4107 [15JY]

Tariff: establish individual tariff refund credit (see H.R. 7636), H2234 [20FE]

——— impose additional duties on imported goods (see H.R. 6991), H252 [8JA]

——— provide rebates to individuals using tariff proceeds (see S. 4093), S1047 [12MR]

——— require process for exclusion of certain articles used in home constructions from certain duties (see S. 3943), S706 [26FE]

——— treat certain amounts of tariff revenue as overpayment of tax (see H.R. 9768), H4623 [16JY]

Tax code: simplify and provide for equal tax treatment of income and capital gains (see H. Res. 1468), H5207 [30JY]

Tax-exempt organizations: clarify that certain tax exemptions are not treated as Federal financial assistance (see H.R. 10148), H5252 [24AU]

——— deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries (see H.R. 8166), H2817 [30MR]

——— provide that 501(c)(3) organizations are liable for use of funding provided as fiscal sponsor (see S. 3942), S706 [26FE] (see H.R. 7799), H2419 [4MR]

——— require reporting of information on activities relating to resettlement or relocation of noncitizens into U.S. (see H.R. 8329), H2958 [16AP]

Teachers: exclude from gross income up to first $50,000 wages from employment as K–12 public school teacher (see H.R. 7157), H948 [20JA]

Technology: apply wash sale and constructive sale rules to digital assets (see H.R. 9172), H3990 [8JN]

——— clarify application of advanced manufacturing investment credit relative to semiconductor manufacturing facilities located in outer space (see S. 4750), S2756 [11JN] (see H.R. 8959), H3722 [21MY]

——— clarify application of certain rules relative to trading of digital assets (see H.R. 9176), H3990 [8JN]

——— establish credit for workforce artificial intelligence (AI) training (see H.R. 7576), H2224 [13FE]

——— modify advanced manufacturing credit relative to production of battery components (see H.R. 7473), H2118 [10FE]

——— provide for treatment of digital assets (see H.R. 8899), H3627 [19MY]

——— provide rules for taxation of income relating to mining and staking of digital assets (see H.R. 9175), H3990 [8JN]

——— reduce certain tax compliance burdens relative to digital asset ownership (see H.R. 9178), H3990 [8JN]

——— require artificial intelligence (AI) data centers to disclose energy and water consumption and other impacts and condition bonus depreciation on meeting efficiency and sustainability standards (see S. 5054), S4188 [21JY]

——— treat digital asset indexes as eligible investments for purposes of Trump accounts (see H.R. 7737), H2332 [26FE]

Transportation: allow for one-time distributions from certain transportation fringe benefit accounts (see S. 4928), S3201 [24JN] (see H.R. 9428), H4244 [24JN]

Trucking industry: repeal excise tax on heavy trucks and trailers (see S. 4657), S2496 [2JN]

Veterans: establish tax credit for expenses paid or incurred by private cemeteries to attach veteran medallions to headstones (see H.R. 9356), H4125 [18JN]

——— establish ‘‘Veterans Tax Relief Weekends’’ that coincide with certain holidays to allow communities to provide financial assistance to veterans in recognition for their service (see H.J. Res. 158), H3045 [21AP]

——— provide work opportunity credit for hiring veterans in field of renewable energy (see H.R. 8786), H3452 [13MY]

Volunteer workers: provide exclusion from gross income for AmeriCorps educational awards (see H.R. 7878), H2476 [9MR]

Voting: treat certain tax return preparers as voter registration agencies for purpose of distributing voter registration application forms (see H.R. 8130), H2776 [26MR]

Waste water management subsidies: exclude from gross income (see H.R. 8280), H2885 [14AP]

Water: allow investment credit for certain water reuse projects (see S. 4506), S2277 [13MY]

Whistleblowing: make improvements relative to treatment of whistleblowers (see H.R. 7959), H2550 [17MR]

Wildfires: exclude qualified wildfire relief payments from gross income (see H.R. 7825), H2470 [5MR]

Cloture motions

Teachers: allow early childhood educators to take educator expense deduction (H.R. 5334), motion to proceed, S4253 [23JY], S4292 [28JY]

Cost Estimates

Housing for the 21st Century Act (H.R. 6644): CBO, H2071 [9FE]

21st Century ROAD to Housing Act (H.R. 6644): CBO, H3619 [19MY]

Essays

State of the Union: Quinten Drugach, S758 [3MR]

Letters

Catching Up Family Caregivers Act: Andy Blocker, Edward D. Jones & Co., L.P., S1743 [14AP]

——— Cindy Hounsell, Women’s Institute for a Secure Retirement (WISER), S1742 [14AP]

——— Lynn Dudley, American Benefits Council, S1742 [14AP]

——— Paul J. Richman and John B. Jennings, Insured Retirement Institute (IRI), S1742 [14AP]

——— Rachel Conant, Alzheimer’s Association and Alzheimer’s Impact Movement (organization), S1742 [14AP]

CBO analysis of changes in individual health insurance coverage in title VII of H.R. 1, One Big Beautiful Bill Act: Phillip L. Swagel, CBO, H5137 [22JY]

CBO analysis of Medicaid-related provisions in Title IV of H.R. 1, One Big Beautiful Bill Act: Phillip L. Swagel, CBO, H3157 [29AP]

CBO analysis of Medicaid-related provisions in title IV of H.R. 1, One Big Beautiful Bill Act: Phillip L. Swagel, CBO, H5136 [22JY]

Disapprove District of Columbia actions relative to decoupling District tax code from certain Federal tax provisions: Glen Lee, District of Columbia Chief Financial Officer, H2005 [4FE]

——— Muriel Bowser, District of Columbia Mayor and Phil Mendelson, Council of the District of Columbia, H2006 [4FE]

——— several organizations, H2006 [4FE]

Improving Retirement Security for Family Caregivers Act: Andy Blocker, Edward D. Jones & Co., L.P., S1743 [14AP]

——— Cindy Hounsell, Women’s Institute for a Secure Retirement (WISER), S1742 [14AP]

——— Lynn Dudley, American Benefits Council, S1742 [14AP]

——— Paul J. Richman and John B. Jennings, Insured Retirement Institute (IRI), S1742 [14AP]

——— Rachel Conant, Alzheimer’s Association and Alzheimer’s Impact Movement (organization), S1742 [14AP]

Innovate Less Lethal to De-Escalate Tax Modernization Act: several organizations, H2194, H2203 [12FE]

Opposition to Trump administration tariffs: National Taxpayers Union, E96 [3FE]

Lists

State, local, and correctional law enforcement agencies using firearm-classified taser, H2201 [12FE]

Motions

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), S571 [11FE]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), H2305 [25FE]

IRS: disapprove rule entitled ‘‘Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships’’ (S.J. Res. 95), S543 [10FE]

One Big Beautiful Bill Act: anniversary (H. Res. 1383), consideration (H. Res. 1398), H4344 [30JN]

Teachers: allow early childhood educators to take educator expense deduction (H.R. 5334), S4253 [23JY]

Notices

Intention to object to S. 4979, Protecting Retirement Opportunities and Maintaining Income Security for Everyone (PROMISE) Act: Senator Wyden, S4233 [22JY]

Remarks in House

Budget: constitutional amendment to require balanced (H.J. Res. 139), H2560–H2568 [18MR]

——— constitutional amendment to require balanced (H.J. Res. 139), consideration (H. Res. 1115), H2538–H2544 [17MR]

——— reconciliation process, H3460 [14MY]

——— use of ‘‘current policy’’ v. ‘‘current law’’ baseline relative to extension of tax policy legislation, H4356 [30JN]

California: condemn wealth tax proposal, H614 [9JA], H915 [15JA], H2321 [25FE]

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 (H.R. 2501), H712 [13JA]

Children and youth: establish credit for adult child caregivers, H1970 [3FE]

——— establish deduction for qualified youth program expenditures (H.R. 9426), E612 [24JN]

——— tribute to tax-advantaged investment accounts for children (Trump Accounts), H2413 [4MR], H4697 [21JY]

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 (H.R. 6506), H3564–H3567 [19MY]

Colleges and universities: strike provision of American Opportunity Tax Credit that denies credit to students with felony drug convictions, E334 [16AP]

Congress: accomplishments of 119th Congress, H5370, H5371 [1SE]

——— importance of bipartisanship, H144 [8JA]

Courts: exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact (H.R. 2347), H3110, H3111 [27AP]

Democratic Party: national agenda, H2538 [17MR], H3156 [29AP], H4267 [29JN]

Dept. of Commerce: publish report on high costs of fuel, fishing gear, and retaliatory tariffs on U.S. fishing businesses and price of seafood, H5400 [1SE]

Dept. of Energy: require certification that imposed tariffs are not increasing costs or disrupting supply chain for critical minerals, H2153 [11FE]

Dept. of HUD: expand low-income housing tax credit, provide tenant support, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), concur in Senate amendment (H. Res. 1299), H3588–H3624 [19MY]

——— 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 (H.R. 6644), H2050–H2074, H2090–H2093 [9FE], H2173, H2175 [11FE], H2613 [19MR], H3713, H3714 [21MY], H5412 [1SE], H5464 [2SE]

——— 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 (H.R. 6644), Senate amendment, H4151–H4193 [23JN], H4216, H4224, H4225, H4229, H4239 [24JN], H4249, H4254–H4257 [25JN], H4326, H4337, H4355 [30JN], H4414 [14JY], H4722, H4723 [21JY], E608 [23JN], E615 [24JN], E641, E645 [30JN], E739 [27JY]

Disasters: 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 (H.R. 5366), H3107–H3110 [27AP]

——— exclude from gross income amounts received from State-based catastrophe loss mitigation programs (H.R. 1849), H2011 [4FE]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), H2002–H2008 [4FE], E113 [9FE]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (H. Res. 1032), H1951–H1960 [3FE]

Domestic policy: anti-hunger and anti-poverty programs funding, H621 [12JA], H1131 [21JA], H1969 [3FE], H2345 [3MR], H2537 [17MR], H3782 [3JN], H4423 [14JY]

Economy: address unequal distribution of wealth and income, H3136 [29AP], H4004 [9JN]

Employment: enhance employer-provided child care credit, H5464 [2SE]

——— extend and expand work opportunity credit (H.R. 7998), H3077 [23AP]

Families and domestic relations: expand earned income and child tax credits (H.R. 463), H2556 [18MR], H3000 [21AP], H5354 [31AU]

——— express support for tax policies that support working families (H. Res. 1156), H2913–H2920 [15AP]

——— express support for tax policies that support working families (H. Res. 1156), consideration (H. Res. 1174), H2892–H2899 [15AP]

——— express that certain welfare programs discourage marriage and hurt institution of family and support elimination of financial penalties for married couples, H810 [14JA], H2210 [12FE], H2612 [19MR], H3718 [21MY]

——— modify and eliminate certain taxes imposed under National Firearms Act (H.R. 8921), H3664 [20MY]

Gambling: restore one hundred percent deduction for wagering losses (H.R. 6985), H2916 [15AP]

Health: expand and improve health savings accounts, H713 [13JA]

Health care facilities: rural community hospitals funding, H105 [7JA]

House of Representatives: legislative priorities, H143 [8JA], H1127 [21JA], H3978 [8JN]

Housing: allow credit against tax for qualified accessible housing expenses (H.R. 9554), H4413 [14JY]

——— deny interest and depreciation deductions for taxpayers owning more than certain number of single family properties (H.R. 4352), H724 [14JA], H5354 [31AU]

——— modify low-income housing tax credit to incentivize affordable and transit-oriented development and development in certain difficult development areas (H.R. 9267), E570 [11JN]

——— 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 (H.R. 537), H2451 [5MR]

Immigration: limit ability to issue any visa or provide any status under immigration laws until certain conditions are met (H.R. 6225), H710 [13JA], H2460, H2462 [5MR]

Income: adjust minimum wage for tipped workers and expand and make permanent qualified tip tax deduction (H.R. 7577), H2916 [15AP]

——— allow deduction for certain overtime compensation (H.R. 4740), H3000 [21AP], H5354 [31AU]

——— allow deduction for certain overtime compensation (H.R. 5475), H2916 [15AP]

——— ensure high-income individuals pay their fair share of taxes (H.R. 6438), H2537 [17MR]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), H2301–H2306 [25FE]

——— repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (H. Res. 1075), H2269–H2276 [24FE]

Insurance: require group health plans and health insurance issuers providing coverage for mental health and substance use disorder services to eliminate cost-sharing from pregnancy diagnosis to 1-year postpartum (H.R. 7227), H2989 [20AP]

IRS: funding, H2043 [9FE]

——— notify taxpayers of specific information being sought from third parties for purposes of tax administration (H.R. 6495), H3106, H3107 [27AP]

——— provide for modernization and technological improvements of services (H.R. 7971), H3101–H3104 [27AP]

Long Island Association, Inc.: anniversary, H4673–H4675 [20JY]

Maui County, HI: impact of tarriffs on construction costs for Olowalu Fire Station, H5436 [2SE]

Motor vehicles: provide gasoline tax holiday (H.R. 7919), H2706 [25MR]

National Firearms Act: modernize to account for advancements in technology and less-than-lethal weapons, H2197–H2199 [12FE]

Newsom, Gavin: impact of policies by California Governor on economy and quality of life, H229 [8JA], H613 [9JA], H2320 [25FE], H4229 [24JN], H4471 [15JY], H5166 [22JY], H5412 [1SE]

One Big Beautiful Bill Act: anniversary (H. Res. 1383), consideration (H. Res. 1398), H4335–H4344 [30JN], H4402 [13JY]

——— impact, H117, H118, H120 [7JA], H150 [8JA], H672 [13JA], H727, H803, H804 [14JA], H1991, H2021 [4FE], H2046 [9FE], H2101 [10FE], H2206 [12FE], H2489 [16MR], H2540, H2543 [17MR], H2839 [14AP], H2894, H2913–H2920 [15AP], H3098 [27AP], H3153, H3157, H3158, H3170, H3172, H3173 [29AP], H4018, H4020, H4022 [9JN], H4265 [29JN], H4330 [30JN], H4423 [14JY], H4547, H4616 [16JY], H4691, H4704 [21JY], H5355, H5359 [31AU], H5372 [1SE], H5464–H5466 [2SE]

Patient Protection and Affordable Care Act: enhanced tax credits funding, H103, H107, H111, H116, H118, H124–H126, H127, H130–H132 [7JA], H145, H146, H149, H150, H217–H226, H239–H244 [8JA], H606 [9JA], H618 [12JA], H713 [13JA], H929 [20JA], H1127 [21JA], H1191 [22JA], H2205 [12FE], H2672 [24MR], H2682 [25MR]

Petroleum: impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (S. 4111), H2560 [18MR]

Population: impact of projected demographic trends, H4357 [30JN]

Power resources: establish national cap on State gas taxes, H2216 [12FE], H2320 [25FE]

Real estate: allow tax credit for qualified residence interest paid or accrued during taxable year (H.R. 9555), H4413 [14JY]

——— eliminate dollar limitations on exclusion of gain from sales of principal residences (H.R. 4327), H1157 [21JA]

——— increase exclusion from gain of sale of principal residence (H.R. 1340), H5412 [1SE]

——— increase limitation on qualified first-time homebuyers distributions (H.R. 3526), H5412 [1SE]

Republican Party: national agenda, H115, H116, H119, H129 [7JA], H711–H713 [13JA], H803, H804 [14JA], H1159–H1162 [21JA], H2539 [17MR], H2565 [18MR], H2695 [25MR], H2893 [15AP], H3053–H3057 [22AP], H3417 [13MY], H4006, H4011 [9JN], H4700, H4701 [21JY], E169 [26FE]

Research: provide tax credit for translational research expenses relative to neurodegenerative diseases and psychiatric conditions (H.R. 2085), E242 [19MR]

Ships and vessels: permit imposition of taxes on vessels operating as tourist accommodations (H.R. 9543), E638 [30JN]

Small business: modify rules governing State administration of self-employment assistance programs (H.R. 6431), H3114, H3115 [27AP]

Social Security: protect system and improve benefits, H2105 [10FE]

South Carolina: economic status, H5441 [2SE]

——— release of State budget, E69 [22JA]

Standard deduction: rename as guaranteed deduction and add bonus amount to guaranteed deduction for certain taxable years (H.R. 1833), H4420 [14JY]

States: prohibit imposing retroactive tax on assets of nonresident individuals (H.R. 7619), H2321 [25FE]

——— prohibit to impose retroactive tax on assets of nonresident individuals (H.R. 7619), H614 [9JA]

Teachers: allow early childhood educators to take educator expense deduction (H.R. 5334), H3111–H3113 [27AP]

Texas: tribute to 30th Congressional District Volunteer Income Tax Assistance (VITA) volunteers, E413 [4MY]

Trucking industry: repeal excise tax on heavy trucks and trailers (H.R. 2424), H3311 [30AP]

Trump, President: evaluation of administration, H671 [13JA], H1130 [21JA], H2321–H2324 [25FE], H2683 [25MR], H3000 [21AP], H3403 [13MY], H3640 [20MY], H4229 [24JN], H4700 [21JY], H5028, H5145 [22JY]

——— evaluation of administration relative to conflicts of interest, H4221 [24JN]

——— evaluation of administration relative to economy, H620 [12JA], H669, H674, H675 [13JA], H2104, H2110, H2113 [10FE], H3159 [29AP], H4340–H4342 [30JN], H5375 [1SE]

——— evaluation of administration relative to foreign policy, H5428 [2SE]

——— evaluation of administration relative to foreign trade, H803 [14JA], H1181, H1343 [22JA], H2175 [11FE], H2272, H2273 [24FE], H2300, H2308 [25FE], E96 [3FE]

——— evaluation of administration relative to tariffs, H602 [9JA], H2155–H2161 [11FE], H3460 [14MY], H5436 [2SE]

——— immunity from IRS investigation relative to Dept. of Justice settlement of lawsuit against IRS, H3665 [20MY], H3788 [3JN]

——— State of the Union Message, H2309 [25FE]

Washington (State): condemn wealth tax proposal, H1127 [21JA]

Whistleblowing: make improvements relative to treatment of whistleblowers (H.R. 7959), H3104–H3106 [27AP]

Remarks in Senate

Agriculture: establish domestic cotton consumption credit (S. 1919), S1763 [15AP]

Blanche, Todd: nomination to be Attorney General, S4403 [3AU]

Budget: reconciliation process, S2318 [18MY], S2432–S2434 [21MY]

Business and industry: impose excise tax on systemically important artificial intelligence (AI) activity and deposit such amounts into American AI Sovereign Wealth Fund (S. 4825), S2467 [1JN], S3026 [22JN]

——— provide tax credit for employer-provided job training (S. 3489), S4179 [21JY]

Children and youth: tribute to tax-advantaged investment accounts for children (Trump Accounts), S2502 [3JN], S2673 [9JN], S4483 [6AU]

Corporations: increase rate of excise tax on repurchase of corporate stock, S2743 [11JN]

Courts: exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact (H.R. 2347), S3905 [13JY], S3913 [14JY]

——— impose tax on damages received by certain officers of U.S. on account of any civil action filed against U.S. (S. 4125), S1146 [17MR], S1161 [18MR]

Democracy: improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for District of Columbia, S4157–S4159 [20JY]

Democratic Party: national agenda, S770 [4MR], S2513 [3JN], S4205 [22JY], S4483 [6AU]

Dept. of HUD: 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 (H.R. 6644), S625 [23FE], S635 [24FE], S773–S775, S777 [4MR], S855, S877 [5MR], S911 [9MR], S943–S946, S948 [10MR], S969, S975–S977, S999, S1004 [11MR], S1017, S1021–S1025 [12MR], S1202 [18MR], S1701 [13AP], S1773 [15AP]

——— 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 (H.R. 6644), House amendment, S2804, S2813–S2816 [16JN], S2913–S2917, S2924 [18JN], S2977, S2981, S2982–S2984 [22JN], S3171, S3181 [24JN]

——— 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 (H.R. 6644), motion to proceed, S692 [26FE], S719, S720 [2MR], S741, S742 [3MR], S769, S770 [4MR], S2815 [16JN]

——— expand low-income housing tax credit, provide tenant support through rental assistance, combat homelessness, and prohibit discrimination based on income and English proficiency (H.R. 6644), unanimous-consent agreement, S914 [9MR]

Dept. of Justice: nullify order relating to immunity of President Trump from IRS investigation relative to settlement of lawsuit against IRS, S2567 [4JN]

——— prohibit grant of immunity from IRS investigation to President Trump, S2546 [4JN]

——— codify and extend rules for personal casualty losses from major disasters and rules for exclusion from gross income of compensation for losses or damages resulting from certain wildfires (H.R. 5366), unanimous-consent request, S4487–S4489 [6AU]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), S560, S566–S571 [11FE], S587 [12FE]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), unanimous-consent agreement, S616 [12FE]

Ecology and environment: terminate Hazardous Substance Superfund financing rate (S. 3863), S947 [10MR]

Economy: address unequal distribution of wealth and income, S411 [30JA]

——— address unequal distribution of wealth and income and growing threat of oligarchy in U.S., S331 [28JA]

——— revitalize middle class, S2283 [13MY]

Employment: improve and enhance work opportunity tax credit to encourage longer-service employment and make it more effective as hiring incentive for targeted workers (S. 3265), S4180 [21JY]

Families and domestic relations: allow additional catch-up contributions for certain family caregivers (S. 4291), S1741 [14AP]

——— allow certain family caregivers to contribute to Roth IRA (S. 4292), S1741 [14AP]

Health: implement Money and Value for Patients Plan to reduce premiums and out of pocket health care costs, S2507 [3JN], S3041 [23JN], S4219 [22JY]

——— improve price transparency for health insurance premiums, S3923 [14JY]

Housing: impose tax on purchase of single-family homes by certain large investors (S. 3754), S420 [30JA]

Income: impose tax on certain high net worth households and trusts and use revenue to address issues of working families (S. 3956), S1317 [19MR]

Insurance: extend enhanced health insurance premium tax credit (S. 3385), S5 [5JA]

——— increase penalties for group health plans and health insurance issuers for practices that violate balance billing requirements (S. 2420), S2679 [9JN]

IRS: codify Direct File program (S. 3948), S1769–S1772 [15AP]

——— codify Direct File program (S. 3948), unanimous-consent request, S1771 [15AP]

——— disapprove rule entitled ‘‘Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships’’ (S.J. Res. 95), motion to proceed, S542–S544 [10FE]

——— disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for wind and solar facilities (S.J. Res. 107), motion to proceed, S1599 [25MR]

Long Island Association, Inc.: anniversary, S4150 [20JY]

One Big Beautiful Bill Act: impact, S4 [5JA], S19 [6JA], S102 [8JA], S185, S188 [14JA], S281 [27JA], S301–S303, S326 [28JA], S357, S366 [29JA], S447 [3FE], S540 [10FE], S691 [26FE], S779 [4MR], S952 [10MR], S979 [11MR], S1701 [13AP], S1747–S1753, S1772 [15AP], S1808 [16AP], S1833 [20AP], S1878, S1898, S1902 [22AP], S2060 [28AP], S2207 [12MY], S2284–S2286 [13MY], S2289 [14MY], S2344 [19MY], S2672 [9JN], S2707, S2709 [10JN], S2802 [16JN], S2915 [18JN], S2978–S2979 [22JN], S3028 [23JN], S3172 [24JN], S4121, S4129 [16JY], S4166 [21JY], S4205, S4206, S4223 [22JY], S4415 [4AU], S4447, S4467 [5AU]

Patient Protection and Affordable Care Act: anniversary, S1528 [23MR]

——— enhanced tax credits funding, S65, S68 [7JA], S121, S123 [12JA], S142, S146–S151 [13JA], S187, S194, S195 [14JA], S235, S246 [15JA], S1529 [23MR]

Real estate: deny interest and depreciation deductions for certain taxpayers (S. 3904), S653 [24FE]

Republican Party: national agenda, S2679 [9JN], S4483 [6AU]

Russia: deny any foreign tax credit or deduction relative to taxes paid or accrued to Russia (S. 327), S953 [10MR]

Senate: legislative accomplishments, S4542 [7AU]

Social Security: allow workers to allocate earnings to investments of their choosing in lieu of existing program taxes, S4316–S4318 [29JY]

——— establish process to assure long-term stability of Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund, S4301 [29JY]

——— establish process to assure long-term stability of Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund (S. 4979), S3942 [14JY], S4206, S4220, S4226 [22JY], S4418, S4419 [4AU], S4470 [5AU], S4485, S4486 [6AU]

——— establish process to assure long-term stability of Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund (S. Res. 832), S4485, S4486 [6AU]

——— establish process to assure long-term stability of Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund (S. Res. 832), unanimous-consent request, S4485, S4486 [6AU]

——— protect system and improve benefits, S2718 [10JN]

——— repeal inclusion of benefits in gross income (S. 458), S4317 [29JY]

Socialism: denounce, S4544 [7AU]

States: comparison between political and economic policies in Illinois and Indiana relative to potential relocation of Chicago Bears (football team) stadium from Chicago, IL, to Hammond, IN, S2751–S2753 [11JN]

Tariff: limit authority to impose duties on articles of food (S. 3229), S103, S104 [8JA]

——— limit authority to impose duties on articles of food (S. 3229), unanimous-consent request, S103 [8JA]

Teachers: allow early childhood educators to take educator expense deduction (H.R. 5334), S3905 [13JY], S3914 [14JY], S4532–S4540, S4545 [7AU]

——— allow early childhood educators to take educator expense deduction (H.R. 5334), motion to proceed, S4253 [23JY], S4287–S4290, S4292 [28JY], S4301, S4323 [29JY]

——— allow early childhood educators to take educator expense deduction (H.R. 5334), unanimous-consent agreement, S4323 [29JY]

Technology: require artificial intelligence (AI) data centers to disclose energy and water consumption and other impacts and condition bonus depreciation on meeting efficiency and sustainability standards (S. 5054), S4178 [21JY]

Trump, President: evaluation of administration, S635–S641 [24FE], S2715 [10JN]

——— evaluation of administration relative to economy, S188 [14JA], S447 [3FE], S1872 [22AP], S2155 [30AP], S2673 [9JN], S2926 [18JN], S4450 [5AU], S4489 [6AU]

——— evaluation of administration relative to energy policy, S1598 [25MR]

——— evaluation of administration relative to foreign trade, S623 [23FE], S633 [24FE], S4242 [23JY], S4534 [7AU]

——— evaluation of administration relative to health care affordability, S4403 [3AU]

——— immunity from IRS investigation relative to Dept. of Justice settlememt of lawsuit against IRS, S2502 [3JN]

——— State of the Union Message, S658–S663 [25FE], S714 [26FE]

Reports

Patient Protection and Affordable Care Act—Preliminary Results From Ongoing Review Suggest Fraud Risks in the Advance Premium Tax Credit Persist: GAO, H222–H224 [8JA]

Reports filed

Barcode Automation for Revenue Collection To Organize Disbursement and Enhance Efficiency (BARCODE) Act: Committee on Ways and Means (House) (H.R. 6956) (H. Rept. 119–508), H2233 [20FE]

Consideration of H. Res. 1156, Express Support for Tax Policies That Support Working Families: Committee on Rules (House) (H. Res. 1174) (H. Rept. 119–609), H2923 [15AP]

Consideration of H. Res. 1383, One Big Beautiful Bill Act Anniversary: Committee on Rules (House) (H. Res. 1398) (H. Rept. 119–718), H4362 [30JN]

Consideration of H.J. Res. 139, Constitutional Amendment To Require Balanced Budget: Committee on Rules (House) (H. Res. 1115) (H. Rept. 119–554), H2529 [16MR]

Consideration of H.J. Res. 142, Disapprove District of Columbia Actions Relative to Decoupling District Tax Code From Certain Federal Tax Provisions: Committee on Rules (House) (H. Res. 1032) (H. Rept. 119–478), H1975 [3FE]

Consideration of H.R. 4758, Homeowner Energy Freedom Act: Committee on Rules (House) (H. Res. 1075) (H. Rept. 119–515), H2295 [24FE]

Constitutional Amendment To Require Balanced Budget: Committee on the Judiciary (House) (H.J. Res. 139) (H. Rept. 119–520), H2325 [25FE]

Disapprove District of Columbia Actions Relative to Decoupling District of Columbia Tax Code From Certain Federal Tax Provisions: Committee on Homeland Security and Governmental Affairs (Senate) (S.J. Res. 102), S489 [4FE]

Fair Treatment of Religious Organizations Act: Committee on Ways and Means (House) (H.R. 9722) (H. Rept. 119–779), H5256 [27AU]

Federal Disaster Tax Relief Act: Committee on Ways and Means (House) (H.R. 5366) (H. Rept. 119–605), H2828 [9AP]

Foreign Funding Transparency Act: Committee on Ways and Means (House) (H.R. 9772) (H. Rept. 119–765), H5255 [27AU]

Homeowner Energy Freedom Act: Committee on Energy and Commerce (House) (H.R. 4758) (H. Rept. 119–484), H2028 [4FE]

Housing for the 21st Century Act: Committee on Financial Services (House) (H.R. 6644) (H. Rept. 119–457), H918 [15JA]

Innovate Less Lethal to De-Escalate Tax Modernization Act: Committee on Ways and Means (House) (H.R. 4242) (H. Rept. 119–476), H1948 [2FE]

IRS Whistleblower Program Improvement Act: Committee on Ways and Means (House) (H.R. 7959) (H. Rept. 119–606), H2829 [9AP]

New Opportunities for Business Ownership and Self-Sufficiency Act: Committee on Ways and Means (House) (H.R. 6431) (H. Rept. 119–509), H2233 [20FE]

Small County PILT Parity Act: Committee on Energy and Natural Resources (Senate) (S. 1175), S4264 [23JY]

Stopping Foreign Influence in Elections Act: Committee on Ways and Means (House) (H.R. 9771) (H. Rept. 119–768), H5256 [27AU]

Supporting Early-Childhood Educators’ Deductions (SEED) Act: Committee on Ways and Means (House) (H.R. 5334) (H. Rept. 119–600), H2828 [9AP]

Survivor Justice Tax Prevention Act: Committee on Ways and Means (House) (H.R. 2347) (H. Rept. 119–599), H2828 [9AP]

Taxpayer Due Process Enhancement Act: Committee on Ways and Means (House) (H.R. 6506) (H. Rept. 119–428), H133 [7JA]

Taxpayer Experience Improvement Act: Committee on Ways and Means (House) (H.R. 7971) (H. Rept. 119–607), H2829 [9AP]

Taxpayer Notification and Privacy Act: Committee on Ways and Means (House) (H.R. 6495) (H. Rept. 119–427), H133 [7JA]

Texts of

H. Res. 1032, consideration of H.J. Res. 142, disapprove District of Columbia actions relative to decoupling District tax code from certain Federal tax provisions, H1951 [3FE]

H. Res. 1075, consideration of H.R. 4758, Homeowner Energy Freedom Act, H2269 [24FE]

H. Res. 1115, consideration of H.J. Res. 139, constitutional amendment to require balanced budget, H2538 [17MR]

H. Res. 1156, express support for tax policies that support working families, H2913 [15AP]

H. Res. 1174, consideration of H. Res. 1156, express support for tax policies that support working families, H2892 [15AP]

H. Res. 1299, concur in Senate amendment to H.R. 6644, 21st Century ROAD to Housing Act, H3588–H3619 [19MY]

H. Res. 1398, consideration of H.R. 1383, One Big Beautiful Bill Act anniversary, H4335 [30JN]

H.J. Res. 139, constitutional amendment to require balanced budget, H2560 [18MR]

H.J. Res. 142, disapprove District of Columbia actions relative to decoupling District of Columbia tax code from certain Federal tax provisions, H2002 [4FE]

H.R. 2347, Survivor Justice Tax Prevention Act, H3110 [27AP]

H.R. 4758, Homeowner Energy Freedom Act, H2301 [25FE]

H.R. 5334, Supporting Early-Childhood Educators’ Deductions (SEED) Act, H3111 [27AP]

H.R. 5366, Federal Disaster Tax Relief Certainty Act, H3107 [27AP]

H.R. 6431, New Opportunities for Business Ownership and Self-Sufficiency Act, H3114 [27AP]

H.R. 6495, Taxpayer Notification and Privacy Act, H3106 [27AP]

H.R. 6506, Taxpayer Due Process Enhancement Act, H3564 [19MY]

H.R. 6644, Housing for the 21st Century Act, H2050–H2070 [9FE]

H.R. 6644, 21st Century ROAD to Housing Act, H4151–H4187 [23JN]

H.R. 6956, Barcode Automation for Revenue Collection To Organize Disbursement and Enhance Efficiency (BARCODE) Act, H3100 [27AP]

H.R. 7959, IRS Whistleblower Program Improvement Act, H3104 [27AP]

H.R. 7971, Taxpayer Experience Improvement Act, H3102 [27AP]

S. 327, Hindering Oppressive Nations From Obtaining Revenue (HONOR) Act, S953 [10MR]

S. 3811, American Business for American Companies Act, S535–S537 [9FE]

S. 3847, Stop Corporate Inversions Act, S579 [11FE]

S. 3863, Pay Less at the Pump Act, S611 [12FE]

S. 4796, Stock Buyback Accountability Act, S2821 [16JN]

S. 4979, Protecting Retirement Opportunities and Maintaining Income Security for Everyone (PROMISE) Act, S3943–S3946 [14JY]

S. 5204, Simplifying Modern Access to Retirement Tools (SMART) for Savings Act, S4390 [30JY]

S. Res. 832, establish process to assure long-term stability of Social Security Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund, S4521–S4523 [6AU]