Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act This bill repeals the 15% alternative minimum tax on corporations enacted by the Inflation Reduction Act of 2022.
Educational Choice for Children Act This bill allows individuals and corporations a new tax credit after 2022 for charitable contributions to tax-exempt organizations that provide scholarships to elementary and secondary school students. Such students must be members of a household with incomes not greater 300% of the area median gross income and be eligible to enroll in a public elementary or secondary school. The bill excludes from the gross income of taxpayer dependents any scholarship amount for the elementary or secondary education expenses of eligible students. It also prohibits governmental control over scholarship granting organizations.
Strengthening Courts for Kids and Families Act This bill reauthorizes through FY2027 and revises the Court Improvement Program, including providing for state courts to implement training for judges, attorneys, and other legal personnel to improve parent, family, and youth engagement in child welfare proceedings.
TCJA Permanency Act This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent reductions in individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces. Additionally, the bill expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs); lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; reinstates after 2023 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.
No Surprises for Survivors Act of 2022 This bill requires health insurance plans to cover, with no cost sharing, medical forensic examinations for sexual assault patients.
Protect the UNBORN (Undo the Negligent Biden Orders Right Now) Act or the Protect the UNBORN Act This bill prohibits federal implementation of and funding for specified executive orders that address access to reproductive health care services, including services related to pregnancy or the termination of a pregnancy.
Improving Seniors' Timely Access to Care Act of 2022 This bill establishes several requirements and standards relating to prior authorization processes under Medicare Advantage (MA) plans. Specifically, MA plans must (1) establish an electronic prior authorization program that meets specified standards, including the ability to provide real-time decisions in response to requests for items and services that are routinely approved; (2) annually publish specified prior authorization information, including the percentage of requests approved and the average response time; and (3) meet other standards, as set by the Centers for Medicare & Medicaid Services, relating to the quality and timeliness of prior authorization determinations.
Assistance for Rural Community Hospitals Act of 2022 or the ARCH Act of 2022 This bill extends certain payment adjustments for Medicare-dependent hospitals and low-volume hospitals until the end of FY2027 (the adjustments currently expire at the end of FY2022).
Community Mentors for Moms Act This bill requires the Health Resources & Services Administration to make grants for demonstration projects that provide community-based maternal mentoring, which may include dedicated individual mentors and networks of peer and community support groups.
Safeguarding Treatment for the Restoration of Ecosystems from Abandoned Mines Act or the STREAM Act This bill allows a state to set aside up to 30% of its annual grant for abandoned mine reclamation provided under the Infrastructure Investment and Jobs Act for the treatment and abatement of acid mine drainage, which is the release of acidic water from abandoned coal mines.
