This bill creates a new tax deduction for cash tips received by workers in specific service occupations that traditionally accepted tips before 2024 (like servers, barbers, and beauticians). It allows a deduction of up to $25,000 per year for qualified tips included on employer statements, but excludes employees who earned over a certain threshold ($220,000 in 2023) from the same employer the previous year. The deduction applies to taxable years beginning after December 2024 and is designed to reduce taxable income for eligible workers. It directly affects service industry workers in qualifying tip-dependent jobs who receive cash tips, not the general public.
This bill makes permanent the increased standard deduction amounts for individual income tax filers. It raises the single filer standard deduction from $4,400 to $18,000 and the married filing jointly amount from $3,000 to $12,000 under the Internal Revenue Code. The bill also requires annual inflation adjustments to these amounts, using a specific formula based on the cost-of-living adjustment. These changes directly affect millions of American households that use the standard deduction instead of itemizing deductions on their federal tax returns.
Chiropractic Medicare Coverage Modernization Act of 2025 This bill expands Medicare coverage of chiropractic services to include all services provided by chiropractors, rather than only subluxation corrections through manual manipulation of the spine.
This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
HR 520 allows law enforcement agencies to use Byrne JAG funds for programs specifically targeting the demand behind sex trafficking, such as initiatives aimed at reducing the market for commercial sex acts involving trafficked individuals. This bill amends existing federal funding rules to explicitly authorize these funds for "programs to combat human trafficking (including programs to reduce the demand for trafficked persons)." It directly affects state and local law enforcement agencies that receive Byrne JAG grants by expanding how they can allocate those resources. The key change is creating a dedicated funding category for demand reduction efforts, moving beyond solely supporting victim services or investigations.
This bill codifies qualified immunity standards for law enforcement officers under federal law. It specifies that individual officers cannot be held liable in civil suits if they demonstrate either that the constitutional right at issue was not clearly established at the time of the incident, or that a prior court ruling already confirmed the conduct was lawful. Local government agencies also cannot be held liable if the officer is found not liable under these standards and was acting within their job duties. The law applies to all federal, state, tribal, and local officers with arrest powers, including police officers. The changes would take effect 180 days after enactment.
HR 506, the "Security First Act," allocates $110 million annually (2025-2028) for border security grants to state/local law enforcement through the Operation Stonegarden program, funded by a new trust fund using seized monetary instruments at the border. It requires the State Department to assess whether major Mexican cartels (like Sinaloa and Jalisco New Generation) and gangs (like Tren de Aragua) meet criteria for foreign terrorist organization designation. The bill mandates a detailed technology needs analysis by DHS within one year, evaluating border security tech gaps, new surveillance systems, and infrastructure to address threats like drug trafficking and human smuggling. This analysis must be updated biannually and includes assessing privacy impacts, staffing needs, and coordination with Mexican law enforcement.
This bill creates special tax rules for certain Taiwanese residents with income from U.S. sources, primarily addressing double taxation concerns. It reduces withholding tax rates on interest, dividends, and royalties from 30% to 10% (or 15% for certain dividends) for qualified Taiwanese residents, and eliminates tax on certain wages paid to Taiwanese workers in the U.S. It also sets a $30,000 annual limit on tax-free income from entertainment or athletic activities. To qualify, individuals must meet specific residency and ownership criteria, and the bill requires reciprocal tax benefits from Taiwan before taking effect. This legislation is designed to facilitate economic activity between the U.S. and Taiwan without requiring a formal tax treaty.
S 94, the "Miracle on Ice Congressional Gold Medal Act," authorizes three congressional gold medals for the 1980 U.S. Olympic Men's Ice Hockey Team members. The bill directs the Secretary of the Treasury to strike the medals, with one medal displayed at each of three locations: the Lake Placid Olympic Center, the U.S. Hockey Hall of Fame Museum in Minnesota, and the U.S. Olympic & Paralympic Museum in Colorado Springs. The legislation also permits the sale of bronze duplicates to cover costs, with proceeds going to the U.S. Mint. This is a commemorative measure recognizing the team's 1980 Olympic victory, not a policy change affecting current legislation or constituents.
HR 429, the Rosie the Riveter Commemorative Coin Act, authorizes the U.S. Treasury to mint and sell three types of commemorative coins ($5 gold, $1 silver, and half-dollar) to honor women who worked on the U.S. home front during World War II. The coins will be sold at face value plus surcharges ($35 for gold, $10 for silver, $5 for half-dollar), with all surcharge revenue directed to the Rosie the Riveter Trust to support the Rosie the Riveter WWII Home Front National Historical Park and related educational programs. The coins must be issued between January 1, 2028, and December 31, 2028, in specified quantities (50,000 gold, 400,000 silver, 750,000 half-dollar), with all costs covered by the sales revenue to avoid net government expense.
HR 404, the "Hearing Protection Act," reclassifies firearm silencers (devices that reduce gunfire noise) as firearms for federal tax and regulatory purposes. It imposes a 10% federal tax on silencers, requires the destruction of all existing federal silencer registration records within one year, and preempts state laws that tax or regulate silencers. The bill clarifies that silencers are treated as firearms under federal law, including for licensing and marking requirements, and defines "firearm silencer" to include specific components. Note: The bill’s title is misleading - it addresses firearm silencer regulation, not hearing protection for people.
HR 413, the CHILD Act of 2025, increases the annual tax benefit limit for dependent care assistance programs from $5,000 to $10,000 (with $2,500 to $5,000 for single filers) for taxpayers using employer-sponsored dependent care accounts. It adds automatic annual cost-of-living adjustments to these limits based on inflation, rounding increases to the nearest $50. The bill also removes an outdated provision (previously referenced as subparagraph (D)) from the tax code. These changes directly affect working parents and caregivers who use dependent care benefits, applying to tax years beginning after December 31, 2024.
