This bill establishes new procedural safeguards for the Internal Revenue Service when conducting tax inquiries or examinations of universities, requiring high-level Treasury approval based on reasonable belief that a university may not qualify for tax-exempt status. It mandates that the IRS provide written notice to the institution before beginning an inquiry and at least 15 days before starting a formal examination, offering the university the opportunity to hold a conference to discuss concerns. The legislation imposes strict time limits, requiring inquiries to be completed within 90 days and examinations within two years, while also restricting the ability to re-examine a university for five years if no significant tax issues are found. Additionally, it requires the Secretary of the Treasury to submit confidential reports to congressional committees detailing any new university tax investigations.
The Responsible Data Center Siting Act of 2026 directs the Secretary of Energy to create and publish best practices for selecting locations for new data centers. These guidelines must evaluate how proposed sites affect electricity prices, water availability, air quality, local communities, national security, and regional economies. The Department of Energy is required to release these initial recommendations within one year of the bill's passage and update them at least every two years thereafter.
The AI Tax Integrity Act of 2026 directs the Treasury Department to launch a pilot program using artificial intelligence to detect tax fraud, identity theft, and errors in returns prepared by third parties. This initiative is designed to target individual and business taxpayers who may file inaccurate returns, with the program running for a minimum of 18 months and a maximum of two years. Upon completion, the Comptroller General must submit a report detailing the amount of improper refunds recovered, the total government recovery, and the accuracy of the AI tools used during the pilot.
This bill establishes a fellowship program within the Internal Revenue Service to recruit private sector data scientists for a specialized task force aimed at improving tax administration. The program would hire at least 10 fellows on multi-year contracts to work on complex tax cases, develop data-driven audit methods, and train IRS staff in advanced analytics and artificial intelligence. Fellows would receive competitive pay comparable to senior government positions and could be permanently hired after their terms, while the IRS Commissioner must submit annual reports to Congress on the program's effectiveness and costs. The initiative focuses on using data analysis to enhance audit selection, detect offshore tax evasion, and improve overall tax collection efficiency.
HR 5267, the American Franchise Act, clarifies when franchisors can be considered joint employers of franchisee employees under federal labor laws. It defines "substantial direct and immediate control" over essential employment terms like wages, benefits, hours, hiring, and discipline - requiring franchisors to actively set these terms to be deemed joint employers. The bill explicitly excludes routine brand standards, training, or minimal safety requirements from constituting such control. This directly affects franchisors and franchisees by limiting joint employer liability to cases where franchisors exert significant, ongoing influence over core employment decisions. The law applies prospectively to new cases after enactment, not past disputes.
This House concurrent resolution formally denounces Sharia law and opposes its implementation within the United States. The text argues that Sharia functions as a comprehensive political and legal system that conflicts with the U.S. Constitution, specifically citing differences in criminal justice, gender equality, and individual liberties. It references historical examples of Islamic governance and recent statements by President Trump to support the claim that foreign legal systems incompatible with American values should not be applied domestically. As a concurrent resolution, this measure serves as an official expression of congressional sentiment rather than creating new binding laws or regulations.
This House resolution marks the 25th anniversary of the September 11, 2001 terrorist attacks by formally honoring the memory of the nearly 3,000 victims and recognizing the sacrifices made by first responders, military personnel, and the passengers of United Airlines Flight 93. The bill acknowledges the ongoing health challenges faced by survivors and responders, highlighting the role of the World Trade Center Health Program in providing long-term medical support. It also credits charitable organizations and community groups that have continued to assist victims' families and veterans over the past two decades. Finally, the resolution urges the American public to observe the anniversary with ceremonies and reaffirms Congress's commitment to remembering the events and lessons of that day.
The El Salvador TPS Act of 2026 requires the Secretary of Homeland Security to grant Temporary Protected Status (TPS) to individuals from El Salvador. This designation would remain in effect until a date 18 months after September 9, 2026. The bill directly affects eligible residents of El Salvador by providing them with legal protection and work authorization during this specified period.
The Rural Broadband Modernization Act amends the ReConnect program to ensure that broadband projects are eligible for federal loans and grants based on performance standards rather than the specific technology used. The bill requires that funded projects provide internet speeds of at least 100 Mbps downstream and 20 Mbps upstream, while prohibiting agencies from denying or deprioritizing applications because they use terrestrial, non-terrestrial, or low-Earth orbit satellite systems. This change directly affects rural communities and service providers by allowing a wider range of delivery methods to compete for funding. Additionally, the law mandates that the Secretary of Agriculture publish public reports on awarded projects within 30 days and issue final implementing regulations within 180 days of enactment.
The Fairness for Farm Workers Act amends the Fair Labor Standards Act to end the long-standing exemption that allows agricultural workers to be denied overtime pay. The bill introduces a phased schedule requiring employers to pay farm workers time-and-a-half for hours worked beyond a set threshold, which gradually decreases from 55 hours in 2027 to the standard 40 hours by 2030. Small farms with 25 or fewer employees are given a three-year delay, reaching full compliance by 2033. Additionally, the legislation removes several other exemptions that currently allow agricultural employers to bypass federal wage and hour protections.
The Taxpayer Relief from Big Oil Act would eliminate existing royalty relief programs for oil and gas companies operating in the Gulf of Mexico and Alaska, requiring these firms to pay full royalties on their production. The bill also mandates that the Department of Interior establish standardized transportation cost deductions for calculating royalties on federal lands and offshore waters, capping these deductions at either 30 percent of the total value of production or actual reasonable costs, whichever is lower. Additionally, the legislation requires the Bureau of Land Management and the Bureau of Ocean Energy Management to submit annual reports to Congress detailing the number of royalty relief applications processed, approved wells, and estimated impacts on government revenue.
The Penalties for Polluters Act significantly increases the maximum civil penalties for violations of federal mineral leasing, oil and gas royalty management, and offshore lands laws to better account for inflation. These higher fines apply to companies and individuals who fail to comply with regulations regarding natural resource extraction and environmental protection. The bill also establishes a Penalty Revenue Reinvestment Fund that collects the additional revenue generated by these increased penalties. Half of this fund is distributed to states, Indian tribes, and local governments harmed by violations, while the other half supports federal agencies in enforcing compliance and safety standards.
