This bill restricts states from taxing the income of individuals who live in one state but work remotely for employers located elsewhere. It establishes that a state can only tax an individual's compensation if they are physically present within that state during the time the work is performed, preventing taxation based on where the employer is headquartered. The legislation specifically prohibits states from using "convenience of the employer" tests to claim taxing rights over workers who are physically located in another jurisdiction. These rules apply immediately upon enactment and affect nonresident employees and independent contractors, while leaving corporate taxes and unearned income regulations unchanged.
The El Salvador TPS Act of 2026 requires the Secretary of Homeland Security to grant Temporary Protected Status (TPS) to individuals from El Salvador. This designation would remain in effect until a date 18 months after September 9, 2026. The bill directly affects eligible residents of El Salvador by providing them with legal protection and work authorization during this specified period.
The Stronger Start for Working Families Act amends the Internal Revenue Code to make the child tax credit fully refundable for all eligible taxpayers. By lowering the earned income threshold from $3,000 to $1, the bill removes the requirement that families must have a minimum level of earnings to receive the full credit amount. This change directly affects working families with children who previously had their refundable credit capped based on their income. The provision is scheduled to take effect for tax years beginning after December 31, 2025.
The Reducing Arbitrary Barriers to Apprenticeship Act of 2026 amends federal veterans' education benefits to remove financial and administrative obstacles for those pursuing apprenticeships or on-the-job training. The bill increases the monthly housing stipend for full-time apprentices to match the rate paid to military members with dependents, rather than the lower rate currently applied to students without dependents. Additionally, it waives the minimum monthly attendance requirement for veterans enrolled in construction industry programs, allowing them to receive benefits even if their on-site training hours fall below standard thresholds. These changes apply to recipients of Post-9/11 GI Bill, All-Volunteer Force, and Selected Reserve educational assistance.
The Family Leave for Parental Involvement in Education Act amends the Family and Medical Leave Act to grant eligible private-sector employees up to 48 hours of unpaid leave per year to attend school conferences or activities for their children or grandchildren. This additional time is capped at 8 hours within any 30-day period and can be taken in intermittent blocks rather than all at once. Employers may require employees to use accrued paid vacation, personal, or sick leave instead of taking this unpaid time off. The bill also extends similar leave provisions to federal employees, allowing them to substitute accumulated annual or sick leave for the new parental involvement entitlements.
The Fairness for Farm Workers Act amends the Fair Labor Standards Act to end the long-standing exemption that allows agricultural workers to be denied overtime pay. The bill introduces a phased schedule requiring employers to pay farm workers time-and-a-half for hours worked beyond a set threshold, which gradually decreases from 55 hours in 2027 to the standard 40 hours by 2030. Small farms with 25 or fewer employees are given a three-year delay, reaching full compliance by 2033. Additionally, the legislation removes several other exemptions that currently allow agricultural employers to bypass federal wage and hour protections.
The Workforce Mobility Act of 2026 generally prohibits employers from entering into or enforcing noncompete agreements with their employees and contractors, rendering such contracts void. The bill includes specific exceptions that allow for noncompetes in the context of selling a business entity or dissolving a partnership, as well as for senior executives involved in a business sale who receive substantial severance compensation. It explicitly preserves an employer's right to protect trade secrets through nondisclosure agreements and requires businesses to post notices about these new worker protections. Enforcement is shared between the Federal Trade Commission and the Department of Labor, which must establish joint standards within one year, while also granting individuals a private right of action to sue for damages and attorney fees. Additionally, the act invalidates any predispute arbitration or class action waiver agreements related to violations of these noncompete rules.
The Better Jobs through Evidence and Innovation Act amends the Workforce Innovation and Opportunity Act to create a competitive grant program that funds innovative employment and training services. The bill directs federal resources toward initiatives that have demonstrated improvements in participant earnings and job placement, with specific attention to individuals facing barriers to employment and underserved communities such as rural areas. Eligible recipients include state and local workforce boards, tribal organizations, colleges, and nonprofit groups that design or implement these field-initiated programs.
The legislation establishes a tiered funding structure based on the strength of existing evidence, offering early-phase grants for new pilots, mid-phase grants for refinement, and expansion grants for proven models. Grantees are required to partner with independent researchers to conduct rigorous impact evaluations, ensuring that at least 60 percent of each award is spent directly on program implementation rather than administrative costs. The bill authorizes appropriations for this initiative through fiscal year 2031.
Pennsylvania House Bill 2748 significantly expands the state's employer child care contribution tax credit for taxable years beginning after December 31, 2025. The bill increases the maximum amount of employee contributions that count toward the credit from $500 to $10,000 per employee and raises the credit rate from 30% to 100% of those qualifying contributions. To manage funding, the legislation caps total annual credits at $10 million and includes a proration mechanism that proportionally reduces individual claims if the total demand exceeds this limit.
Pennsylvania House Bill 2733, known as the Banked Use for Maternity Protection Act, requires employers to provide eligible employees with a dedicated account containing 24 hours of paid leave specifically for prenatal medical appointments and related travel. To qualify, an employee must have worked for the same employer in the Commonwealth for at least 30 days, after which the employer must establish this separate account within two days of notification. The bill mandates that this leave be compensated at the employee's regular rate and count toward seniority and benefits, while prohibiting employers from forcing staff to use other types of leave or retaliating against them for utilizing these protections. Employers with 15 or fewer employees may apply for a six-month hardship exemption, and violations of the act are subject to fines of up to $50,000 per instance.
