S 199 would create special tax rules for "qualified residents of Taiwan" with income from U.S. sources. It would lower tax rates on interest, dividends, and royalties from 30% to 10% (15% for some dividends), provide tax relief for certain wages paid to Taiwan residents working in the U.S., and exempt income from entertainment or athletic activities up to $30,000. The bill establishes specific requirements for entities to qualify for these benefits, including ownership and income criteria. It also creates a process for the U.S. to negotiate a formal tax agreement with Taiwan to further address double taxation concerns.
The SWAG Act prohibits federal agencies from using taxpayer funds to purchase or distribute "swag" (free promotional items like stickers, hats, or candy) or to create/maintain mascots for advertising purposes, with limited exceptions. Exceptions include items that generate a positive return on investment for agency goals, military recruitment materials, and Census Bureau items. Agencies must annually report their public relations and advertising spending to Congress, including estimated return on investment. The bill specifically defines prohibited items (e.g., keychains, stress balls) and excludes items like military challenge coins or informational brochures. It applies directly to all federal agencies and entities using federal funds for promotional activities.
S 213, the Main Street Tax Certainty Act, makes the qualified business income deduction permanent for small business owners. It directly affects pass-through business owners (like sole proprietors and small partnerships) who currently benefit from this tax break. The bill removes the temporary expiration of Section 199A of the tax code, providing long-term certainty for these taxpayers by ensuring they can continue deducting up to 20% of their qualified business income.
No Tax Dollars for Terrorists Act This bill requires the Department of State to develop and implement a strategy to discourage foreign countries and nongovernmental organizations from providing financial or material support to the Taliban, including by using U.S.-provided foreign assistance to discourage countries and organizations from providing such support to the Taliban. The State Department must report to Congress on (1) foreign countries and nongovernmental organizations that have provided financial or material support to the Taliban and U.S. efforts to oppose such support; (2) the strategy to discourage such support and a plan for the strategy's implementation; (3) U.S.-funded direct cash assistance programs in Afghanistan; and (4) the Afghan Fund, including Taliban influence over Da Afghanistan Bank (the Afghan central bank).
The DTC Act of 2025 requires pharmaceutical companies to disclose the wholesale acquisition cost (WAC) for a 30-day supply (or typical treatment course) of prescription drugs in direct-to-consumer advertisements. This applies to drugs covered by Medicare or Medicaid, excluding those with a WAC under $35 per 30-day supply. The bill mandates clear, conspicuous display of the WAC in ads, along with a note that actual patient costs may vary based on insurance coverage. It takes effect July 1, 2026, and includes penalties for noncompliance, such as civil fines up to $100,000 per violation. The law aims to increase price transparency for consumers seeing drug ads, particularly affecting patients with high-deductible plans or Medicare beneficiaries.
HR 679 nullifies specific changes the Food and Drug Administration (FDA) made in January 2023 to the safety rules (REMS) for the abortion pill mifepristone. The bill prohibits the FDA from implementing any future safety rules for mifepristone that are substantially similar to the nullified changes. This directly affects the FDA's regulatory authority over mifepristone, which could impact how healthcare providers prescribe the medication and how patients access it. The bill focuses solely on reversing the FDA's 2023 modifications without altering the drug's broader approval status.
HR 661, the MIRACLE Medical Technology Act of 2025, establishes a formal US-Israel program to coordinate collaboration on developing and delivering healthcare products and services. It directs the Secretary of Health and Human Services to create joint initiatives - including shared research on medical devices and pharmaceuticals, regulatory alignment (like FDA-Israel regulatory data sharing), innovation hubs for startups, and telemedicine infrastructure - leveraging $8 million annually from 2026-2030. The bill directly affects US health agencies (HHS, FDA), Israeli health authorities, and medical technology companies in both countries. Key mechanisms include creating a US-Israel Health Care Collaboration Center, promoting joint manufacturing facilities for biological products, and standardizing data sharing for research. This focuses on concrete policy changes to enhance bilateral medical innovation and healthcare delivery.
HR 685, the SAVE Moms and Babies Act of 2025, prohibits the FDA from approving new abortion drugs or allowing investigational use of existing ones. It restricts existing abortion drugs to in-person administration by certified healthcare providers in clinics or hospitals (not pharmacies), limits use to pregnancies under 70 days gestation, and requires providers to certify they can handle complications like severe bleeding or ectopic pregnancies. The bill mandates reporting of adverse events (such as hospitalizations or infections) to the FDA without patient identifiers and defines "abortion drug" broadly as any drug intended to terminate pregnancy, excluding specific medical exceptions. This directly affects FDA approval processes, healthcare providers prescribing these drugs, and drug manufacturers.
HR 703, the Main Street Tax Certainty Act, makes a key tax deduction permanent for small business owners. It removes the temporary sunset provision (subsection (i)) from Section 199A of the tax code, ensuring the qualified business income deduction remains available for eligible small businesses. This change directly affects pass-through business owners (like S-corps, partnerships, and sole proprietorships) who currently qualify for this deduction. The permanent change takes effect for tax years starting after December 31, 2025.
HR 682, the Heartbeat Protection Act of 2025, prohibits physicians from performing abortions without first checking for a detectable fetal heartbeat according to standard medical practice and informing the patient of the results. It directly affects physicians and clinics performing abortions, requiring them to document heartbeat checks and comply with strict exceptions for life-threatening conditions, rape (with 48-hour documentation of counseling/treatment), or incest involving minors (with proof of prior report to authorities). Violations could result in fines or up to five years in prison, though the bill explicitly states it does not create or recognize a right to abortion. The law adds detailed documentation requirements for exceptions and mandates retention of medical records per federal health privacy rules.
HJRES 27 is a procedural resolution seeking to block an Environmental Protection Agency (EPA) rule regulating Trichloroethylene (TCE), a chemical used in industrial cleaning. It asks Congress to disapprove the EPA's final rule (published December 17, 2024, in Federal Register 89 Fed. Reg. 102568) under the Toxic Substances Control Act (TSCA), which would have restricted TCE use. If passed, this resolution would prevent the EPA rule from taking effect, directly affecting industries and facilities that use TCE. The bill does not create new rules but aims to halt an existing EPA regulation through congressional disapproval.
HJRES 28 proposes a constitutional amendment to permanently fix the number of justices on the U.S. Supreme Court at nine. This would require ratification by 38 state legislatures (three-fourths of states) within seven years to become part of the Constitution. The amendment directly affects the structure of the Supreme Court, which has had nine justices since 1869 but could otherwise be altered by future congressional action. It does not change current court operations or create new laws, but instead seeks to make the nine-justice composition a permanent constitutional requirement.
