The Supporting Newborn Parents Act of 2026 creates a new tax credit of $2,000 for each child born to a taxpayer during the tax year. To receive this credit, parents must have earned income, with the maximum amount limited to 20% of their earnings, and the benefit phases out as family income rises. The bill allows parents to request an advance payment of the credit shortly after a child's birth by providing their information when applying for a Social Security number. Additionally, the legislation requires the Treasury to establish an online portal to help parents understand how to make elections regarding advance payments and estimated income figures.
The ICE FROST Act provides financial incentives to immigration enforcement officers by offering a 25% supplemental payment to all covered employees and an additional 15% for those working in designated hazardous duty areas. These high-risk zones include major metropolitan areas such as Chicago, New York, and Los Angeles, with the authority to add or remove locations based on factors like violent crime levels and threats from criminal organizations. The bill also imposes a surcharge on remittance transfers sent to specific foreign countries or nations with high visa overstay rates, aiming to increase the cost of sending money to designated recipients.
This bill establishes a compensation fund to provide financial support to law enforcement officers who actively defended the U.S. Capitol on January 6, 2021, and suffered injuries, emotional distress, or death as a result. The program is administered by a Special Master appointed by the Attorney General, who will review individual claims for economic and non-economic losses while ignoring any questions of negligence. Eligible officers can receive specific payments for their injuries or the death of a colleague, with a guaranteed minimum of $4.975 million for death claims, plus an additional equal distribution to all qualifying officers regardless of injury status. The legislation also includes provisions to reduce payouts by any other compensation the claimant has already received and grants the federal government the right to recover funds if they are later paid out in related legal settlements.
The Universal School Meals Program Act of 2026 mandates that all public schools provide free breakfast and lunch to every enrolled student, regardless of income. It establishes specific funding rates for these meals, adjusts payments based on the use of locally sourced food, and eliminates the ability of schools to collect debt for unpaid charges. Additionally, the bill expands free meal access to summer programs, afterschool care, and incarcerated juveniles while updating poverty measurement standards across various federal education and nutrition laws.
The American Families Gas Tax Relief Act temporarily eliminates federal excise taxes on gasoline, diesel, and kerosene for a period of 120 days starting on the date of enactment. This tax break is intended to lower fuel prices for consumers, with provisions requiring producers and dealers to pass the savings directly to buyers. The President has the authority to extend this holiday by an additional 90 days if economic conditions warrant it. To maintain funding for infrastructure and environmental programs, the government will transfer the lost tax revenue from the general treasury to the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund.
The Multigenerational Caregiving Data Act requires the U.S. government to add a specific question to major national surveys to identify people who provide unpaid care to both children and older adults. This change aims to better track individuals who juggle responsibilities for dependents across different generations, addressing a gap in current data collection. Before the question is fully used, the government will test it to ensure it is clear and not too burdensome for respondents, and all answers will remain voluntary. Within three years of passing, the survey must include this new question, and within two years of its inclusion, the government must report to Congress on how well the data works and suggest any needed adjustments. Ultimately, the bill seeks to improve official statistics on caregiving to help policymakers make more informed decisions about health, work, and family support.
The IGNITE HBCU Excellence Act authorizes federal grants to Historically Black Colleges and Universities (HBCUs) to fund long-term improvements to their campus facilities and infrastructure. These grants are awarded competitively to eligible HBCUs based on criteria such as the age of their facilities, deferred maintenance needs, financial capacity, and student enrollment levels. Recipients may use the funds to construct or renovate buildings, upgrade technology and broadband systems, improve safety measures, and develop workforce training hubs, while being prohibited from using the money for routine maintenance or athletic facilities. The legislation also includes provisions for reporting on project outcomes and requires institutions to create comprehensive master plans that involve consultation with diverse campus and community stakeholders.
This bill requires the Department of Defense to review and eventually ban contracts with retailers that use payment processing systems from specific countries deemed a national security risk, such as China, Russia, Iran, and North Korea. Effective January 1, 2027, the Defense Department will be prohibited from entering into agreements for payment equipment or services if those tools rely on technology developed, owned, or controlled by entities in these nations. The law defines covered systems broadly to include hardware, software, and firmware linked to these countries, aiming to prevent potential foreign access to sensitive military financial data. Retailers wishing to continue working with the Department of Defense must replace their payment processing infrastructure with systems that do not involve these restricted technologies.
The Bereaved Parents Rights Act requires hospitals and birth centers to notify parents of miscarriages or stillbirths about their options for burial, cremation, or hospital disposal. This notification must occur within six hours of the event or the parent's discharge, using a standardized form provided by the government. If parents choose burial or cremation within 72 hours, the facility must follow the same state laws that apply to other fetal deaths. The bill also allows parents to sue in federal court if these notification requirements are not met.
This bill allows individuals aged 70 and a half or older to donate money directly from their employer-sponsored retirement accounts to qualified charities without counting the donation as taxable income. It expands an existing tax provision by including various types of employer plans, such as 403(b) and 457(b) plans, alongside traditional qualified plans. Under the new rules, the amount excluded from gross income is limited to the excess of the annual standard distribution limit over any other tax-free distributions the person made that year. The legislation applies to distributions made in taxable years beginning after the bill is enacted.
The Critical Mineral and Extraction Tax Parity Act expands a federal tax credit for advanced manufacturing to include eleven new critical minerals, such as boron, copper, and uranium, while also adding specific rules for phosphate. It allows companies that extract ore in the United States to claim these credits for the extraction costs themselves, provided they certify that the ore is refined into a qualifying mineral and sold to an unrelated buyer. Additionally, the bill removes a previous penalty that reduced tax credit amounts for metallurgical coal, ensuring these materials receive the same financial support as other critical minerals. These changes are designed to encourage domestic production and processing of essential raw materials and will take effect for minerals produced and sold after December 31, 2025.
The Officer Wellness and Peer Support Act of 2026 directs the Attorney General to submit a report on strategies for improving mental health support for law enforcement officers. This report, due within 270 days of enactment, will outline best practices for reducing mental health stigma, encouraging access to counseling and screening, and ensuring the confidentiality of these services. The requirement involves consulting with various law enforcement agencies, professional organizations, and mental health groups to gather input. Additionally, the bill defines "law enforcement officer" broadly to include police, corrections, probation, parole, and judicial officers. Ultimately, the legislation mandates the collection of information and recommendations rather than establishing new federal programs or funding.
