This bill extends a tax credit for employer social security taxes paid on employee tips at beauty service businesses (including barbering, nail care, esthetics, and spa treatments), but only for tips customary in these services. It creates a "tip reporting safe harbor" requiring beauty businesses to implement quarterly employee training on tip reporting, monthly tip tracking, and proper tax filings to avoid IRS audits on tips. Additionally, it mandates businesses renting space to beauty service providers to report annual rental income over $600 to the IRS. These provisions directly affect beauty service establishments and landlords in this sector, applying to tax years beginning after 2022 or 2023.
HR 174 prohibits federal funding for labor organizations whose members are education professionals, such as teachers in public K-12 schools, colleges, or school districts. It directly affects teacher unions that represent these educators by blocking federal money they might otherwise receive. The bill defines "education professionals" using existing education law terms, ensuring it applies to unions representing school staff and higher education employees. This is a funding restriction, not a ban on unionization, and would only impact federal programs that currently provide money to such unions.
Commission to Study and Develop Reparation Proposals for African Americans Act This bill establishes the Commission to Study and Develop Reparation Proposals for African Americans. The commission must (1) compile documentary evidence of slavery in the United States; (2) study the role of the federal and state governments in supporting the institution of slavery; (3) analyze discriminatory laws and policies against freed African slaves and their descendants; and (4) recommend ways the United States may recognize and remedy the effects of slavery and discrimination on African Americans, including through a formal apology and compensation (i.e., reparations). The commission consists of individuals from civil society and reparations organizations and individuals appointed by the President and congressional leadership; Members of Congress and governmental employees may not serve on the commission. The commission may hold hearings, subpoena witnesses and records, and contract with other entities to conduct its work. The commission must submit its final report within 18 months of its first meeting.
FairTax Act of 2023 This bill imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2025, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property; for property or services purchased for business, export, or investment purposes; and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated among (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. No funding is authorized for the operations of the Internal Revenue Service after FY2027. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.
No Frivolous Application for Short-Barreled Shotguns Act or the NFA SBS Act This bill removes certain short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act. It also eliminates the prohibition on the sale or transportation of such shotguns in interstate commerce and treats persons who acquire or possess a short-barreled shotgun as meeting the registration or licensing requirements for such shotguns where such requirements are determined by reference to the National Firearms Act. The bill preempts state or local laws that impose a tax or recordkeeping requirements on short-barreled shotguns. The Department of Justice must destroy records relating to the registration of shotguns described by this bill within one year after the enactment of this bill.
This bill establishes nationwide recognition for valid concealed carry permits. It allows permit holders from any state to carry concealed handguns in states that either issue such permits or don't ban concealed carry, provided they carry a photo ID and their valid permit. Key provisions include making presentation of a valid permit and ID prima facie evidence of compliance, shifting the burden of proof to prosecutors if challenged, and requiring courts to award attorney fees to successful defendants. It does not override state laws prohibiting concealed carry on private property or government lands, nor does it affect restrictions on federal lands like national parks.
Jurists United to Stop Trafficking Imitation Child Exploitation Act of 2023 or the JUSTICE Act of 2023 This bill broadens the federal criminal prohibition on importation or transportation of obscene materials. Specifically, the bill makes it a crime to import, or knowingly use a common carrier or interactive computer service to transport, a child sex doll.
HR 146, the "Old Glory Only Act," prohibits U.S. diplomatic and consular posts from flying any flag other than the U.S. flag above the buildings. This law directly affects all U.S. embassies, consulates, and other official diplomatic facilities abroad. The Secretary of State is required to ensure compliance with this rule, mandating that only the U.S. flag be displayed at these locations. The bill makes no exceptions for foreign flags or other symbols at these specific government properties.
HR 130, the Thin Blue Line Act, amends federal death penalty law to add a new consideration for sentencing. It specifies that killing or targeting a law enforcement officer (including firefighters and other first responders) while they are performing official duties, because of their duties, or due to their status as a public official qualifies as an aggravating factor. This change directly affects defendants convicted of such killings, making the death penalty a potential sentence in these specific cases. The bill does not alter sentencing ranges but adds this circumstance as a factor judges must weigh during sentencing.
Cover Outstanding Vulnerable Expansion-eligible Residents Now Act or the COVER Now Act This bill establishes a demonstration program to allow local governments to provide health benefits to the Medicaid expansion population in states that have not expanded Medicaid. Under the program, local governments may provide coverage for individuals who are newly eligible for Medicaid under the Patient Protection and Affordable Care Act (i.e., the Medicaid expansion population) for a maximum of 10 years, or until their respective states expand Medicaid. The bill provides a 100% federal matching rate for the first three years of program participation. The bill prohibits states from taking certain actions against participating localities, such as withholding funding, increasing taxes, or restricting provider participation. States that violate these requirements are subject to certain funding penalties.
HR 53 (FIND Act) requires federal contractors to certify they do not refuse to work with firearm manufacturers, dealers, ammunition sellers, or related safety device companies based on bias. It prohibits main contractors from awarding subcontracts exceeding 10% of a contract’s value to entities that fail to make this certification, and bans efforts to circumvent the rule through complex subcontract tiers. The law applies to all federal procurement contracts, directly affecting businesses bidding on government work. Violations risk contract termination and suspension from future government contracts.
Emmett Till and Mamie Till-Mobley Congressional Gold Medal Act of 2021 This act provides for the posthumous presentation of a Congressional Gold Medal in commemoration of Emmett Till and Mamie Till-Mobley. After it is awarded, the medal shall be given to the National Museum of African American History and Culture.
