HR 1306, the Tax Fairness for Survivors Act, exempts certain payments received by survivors of sexual assault or harassment from federal income taxation. Specifically, it excludes from gross income any judgment, award, or settlement (including backpay, frontpay, punitive damages, and attorney fees) related to these claims, as defined under federal, tribal, state, or local law. The bill amends multiple tax codes (including income tax, Social Security, railroad retirement, unemployment, and wage withholding) to ensure these excluded payments are not subject to those taxes. This directly affects survivors who receive such compensation through legal settlements or court awards. The exemption applies to taxable years beginning after the bill's enactment.
Replacing Essential Passports and Licenses After Certain Emergencies Act or the REPLACE Act This bill automatically waives the fees to replace certain federal documents (e.g., passports, visas, or immigration documents) destroyed by a major disaster. Under current law, the Department of State and U.S. Citizenship and Immigration Services (USCIS) may waive replacement fees for these critical documents for individuals or households adversely affected by a major disaster. The bill requires the State Department and USCIS to waive these replacement fees when the documents are destroyed by a major disaster for which assistance is provided under the Federal Emergency Management Agency’s Individuals and Households Program. The agencies must notify the public of the availability of these waivers on their respective websites. The bill also requires the State Department and USCIS to annually report to Congress the number of such fee waivers granted and the resulting cost to the respective agencies.
HR 1347, the AIMM Act, permanently extends a tax provision allowing businesses to deduct depreciation, amortization, or depletion when calculating their business interest expense limit. This change directly affects manufacturers and other businesses that use these deductions for tax purposes. The bill amends the tax code to remove the previous expiration date (which applied only to years before 2022), making the deduction rule permanent for all future taxable years. The key change is eliminating a temporary provision, providing ongoing certainty for business tax calculations.
This bill requires federal agencies administering water infrastructure funding (like the WIFIA program) to ensure projects have construction payment and performance security. It directly affects contractors working on federally assisted water projects and state/local governments with construction requirements. The key provision mandates that projects must have security covering at least 50% of the construction contract value - either through state/local rules or federal bonds meeting specific standards under 40 U.S.C. §3131(b). This aims to protect taxpayers by reducing the risk of unpaid subcontractors or project failures. The bill modifies existing federal requirements without creating new funding or altering project eligibility.
Improving Care and Access to Nurses Act or the I CAN Act This bill allows other health care providers besides physicians (e.g., nurses) to provide certain services under Medicare and Medicaid. Among other changes, the bill (1) allows a nurse practitioner or physician assistant to fulfill documentation requirements for Medicare coverage of special shoes for diabetic individuals; (2) expedites the ability of physician assistants, nurse practitioners, and clinical nurse specialists to supervise Medicare cardiac, intensive cardiac, and pulmonary rehabilitation programs; and (3) allows nurse practitioners to certify the need for inpatient hospital services under Medicare and Medicaid.
HR 1330 establishes the Smithsonian National Museum of the American Latino, authorizing its location within the National Mall's "Reserve" area. The bill requires the Smithsonian Board to coordinate with federal agencies managing potential museum sites, including notifying relevant congressional committees before land transfers. It mandates that the museum's exhibits and programs accurately represent the diverse cultures, histories, and viewpoints of Hispanic and Latino communities in the U.S., seeking input from a broad range of community experts. The Smithsonian must also submit regular reports to Congress detailing compliance with these representation requirements.
The SASS Act (HR 1334) creates a single application process for two federal school safety grant programs: one administered by the COPS Office and the other by the Bureau of Justice Assistance (BJA). Schools and school districts seeking funding for safety improvements will no longer need to submit separate applications for these programs. The bill requires the COPS Office and BJA to provide technical assistance to help applicants complete the unified application. This change reduces administrative burden for schools applying for safety grants under these programs.
More Homes on the Market Act This bill increases the amount of gain from the sale of a principal residence that an individual may exclude from gross income (for federal tax purposes). Under the bill, an individual may exclude from gross income gain from the sale of a principal residence of up to $500,000 (currently $250,000), and taxpayers who are married and file a joint federal income tax return may exclude up to $1 million (currently $500.000). The bill also requires these amounts to be adjusted annually for inflation.
HR 1313, the "One Flag for All Act," prohibits displaying any flag other than the U.S. flag on the exterior or in publicly accessible areas (like lobbies or hallways) of covered public buildings, including government offices, military bases, and embassies. The bill allows specific exceptions, such as POW/MIA flags, state flags for congressional offices, historical U.S. flags (like the Betsy Ross flag), and flags representing military units or tribal governments. This law directly affects how flags are displayed in federal and public spaces, requiring exclusive use of the U.S. flag in those designated areas while preserving established exceptions.
Fighting Trade Cheats Act of 2025 This bill increases penalties for, and establishes additional enforcement mechanisms related to, fraudulent and grossly negligent violations of U.S. customs laws. Specifically, the bill increases the maximum civil penalty for a fraudulent violation to three times the domestic value of the merchandise. (Currently, the maximum penalty is the domestic value of the merchandise.) It prohibits a person who commits a fraudulent violation from importing merchandise into the United States for a five-year period. Additionally, the bill increases the maximum civil penalty for a grossly negligent violation to the lesser of (1) 3 times the domestic value of the merchandise; or (2) 10 times the lawful duties, taxes, and fees. (Currently, the maximum penalty is the lesser of the domestic value of the merchandise or four times the lawful duties, taxes, and fees.) It prohibits a person who commits a grossly negligent violation from importing merchandise into the United States for a two-year period. Further, the bill applies these importation bans to an affiliated person (e.g., a family member or employee) of the person who committed the fraudulent or grossly negligent violation. The bill establishes a private right of action for an interested party (e.g., a manufacturer) affected by customs fraud or grossly negligent violations. The bill prohibits any person (or an affiliated person) who commits a fraudulent or grossly negligent violation from participating in the U.S. Customs and Border Protection's Importer of Record program, and further requires revocation of their importer of record numbers.
HR 1339, the Safeguarding Social Security and Medicare Act, requires the Comptroller General to conduct a study within one year of enactment on how inflation and rising living costs impact Social Security and Medicare benefits. The study will examine these effects and provide Congress with specific recommendations for legislative actions to maintain full benefits for these programs. This study directly addresses the needs of 71.7 million Social Security recipients and 66.6 million Medicare beneficiaries, focusing on financial pressures faced by seniors and disabled individuals. The bill itself does not change current benefits but aims to inform future policy decisions through evidence-based analysis.
The Veterans Jobs Opportunity Act creates a tax credit for veterans or their spouses starting small businesses in underserved communities. It allows eligible businesses to claim a 15% credit on up to $50,000 of qualifying start-up costs (like equipment or lease payments) during their first two years of operation. To qualify, the business must be owned and controlled by a veteran or spouse, located in an underserved area (such as a HUBZone or persistent poverty county), and meet small business size limits (under $5 million in annual revenue or 50 employees). The credit is claimed as part of the general business credit, requires taxpayer election, and the Treasury must evaluate its effectiveness every four years.
