This bill restores a rule limiting tax deductions for gambling losses to the amount of gambling winnings. It affects individuals and businesses engaged in wagering activities, such as sports betting or casino gambling. The key provision requires that losses from wagering transactions can only offset gains from those same transactions, eliminating deductions for excess losses. The rule applies to tax years beginning after December 31, 2025.
S 2225, the Prevent Interruptions in Physical Therapy Act of 2025, allows physical therapists to use temporary replacement therapists (locum tenens) under Medicare for outpatient physical therapy services. The bill amends Medicare rules to apply the same provisions currently used for physicians' services to physical therapy services, meaning therapists can now fill in gaps during staff shortages without disrupting patient care. This directly affects physical therapists providing Medicare-covered outpatient therapy and Medicare beneficiaries receiving those services. The change takes effect after the bill is enacted, ensuring continuity of care when therapists are unavailable.
This bill amends the Fair Labor Standards Act (FLSA) to clarify key definitions. It adds "as determined under the usual common law rules" to the definition of "employee" (Section 3(e)(1)) and inserts "employee" after "permit" in the definition of "employ" (Section 3(g)). These changes aim to standardize how worker classification is determined under existing law, directly affecting how the FLSA's minimum wage and overtime protections apply to workers. The bill does not create new benefits but refines the legal framework for applying current protections.
The Independent Retirement Fairness Act (S 2217) creates new retirement savings options for independent workers - such as freelancers, gig workers, and contractors - who typically lack employer-sponsored plans. It allows these workers to join "pooled employer plans" (managed by trade associations or employers) as if they were employees, without changing their independent status, and adjusts Simplified Employee Pension (SEP) plans to include them. Key provisions let employers treat independent workers as eligible for retirement contributions, exclude them from employee count calculations for plan rules, and redirect cash bonuses into retirement savings. The bill also establishes pilot programs to automate retirement savings through rounding down payments or scheduled deductions.
This bill reauthorizes two existing federal diabetes programs through 2027. It provides $160 million annually for fiscal years 2026 and 2027 for the Special Diabetes Program for Type I Diabetes (serving people with Type I diabetes) and the Special Diabetes Program for Indians (serving Native American communities through Indian Health Services). A final $40 million is allocated for October-December 2027 for both programs, with all funds remaining available until expended. The bill extends current funding levels without changing program eligibility or structure.
This bill changes how federal law determines if an independent worker (like a freelancer or gig worker) is classified as an employee. It prevents employers from using portable benefits (such as health insurance or retirement plans maintained without ongoing work) as a factor in that determination. Specifically, it prohibits considering whether a worker has access to benefits common to full-time employees, receives employer contributions to benefits, or contributes to benefits. As a result, independent workers who currently lack employee status for benefits may become eligible for protections like minimum wage, overtime, and unemployment insurance under federal law.
HRES 565 designates the week of June 30-July 4, 2025, as "National Tire Safety Week" to promote education about tire maintenance for American motorists. The resolution supports existing safety practices like checking tire pressure monthly (when tires are cold), verifying tread depth (using the penny test), and rotating tires per manufacturer guidelines. It encourages drivers to inspect tires for damage and follow recommended maintenance to reduce risks like underinflation, hydroplaning, and premature wear. As a non-binding resolution, it expresses congressional support for public awareness efforts but does not create new legal requirements.
HRES 564 is a non-binding House resolution calling on the U.S. government to prioritize the return of Ukrainian children abducted by Russia before any peace agreement is finalized. It cites 19,546 confirmed reports of unlawful child deportations to Russia or occupied territories as of April 2025, noting only 1,274 have been returned. The resolution condemns Russia's actions as violations of the Geneva Convention and Genocide Convention, including forced adoptions and Russification policies. It urges that all abducted children be returned prior to concluding peace talks, emphasizing this as a necessary condition for a just resolution to the war. The resolution does not create new law but expresses congressional position on a key issue in U.S. diplomatic efforts.
S 2207 defines digital assets for tax purposes and creates a de minimis rule allowing taxpayers to exclude small gains or losses from digital asset transactions (under $300 per transaction, with a $5,000 annual limit). The bill amends tax treatment for digital asset lending agreements, wash sales (with specific exceptions for payment stablecoins), and creates a mark-to-market election for dealers and traders in digital assets. It also defers income recognition for digital asset mining and staking activities until the assets are sold, and allows charitable contributions of actively traded digital assets. These provisions apply to taxable years beginning after 2025 and will terminate after December 31, 2035.
The Expanding Access to Mental Health Services in Schools Act of 2025 creates a federal grant program to help high-need schools hire and retain mental health professionals like counselors, psychologists, and social workers. It targets schools in the top 15% of need (based on student poverty or counts) that lack required staff ratios, such as one counselor per 250 students. Grants fund recruitment incentives (e.g., student loan repayment), retention programs, and evidence-based mental health services, with recipients required to contribute 25% of costs from non-federal funds. Schools must report annually on staff numbers, student-to-staff ratios, and retention rates to track progress toward improved mental health access.
HR 4265, the Reproductive Health Travel Fund Act of 2025, would provide $350 million annually (2026-2030) in federal grants to cover travel and logistical costs for people seeking abortion care in states with bans or severe restrictions. The bill directly affects individuals who must travel across state lines for abortion services, particularly those facing systemic barriers like Black, Indigenous, and low-income people. Grants can cover round-trip travel, lodging, childcare, meals, translation, and lost wages, but cannot fund the abortion procedure itself. Eligible recipients are community-based abortion funds meeting specific criteria, with priority given to organizations serving those impacted by state abortion bans.
The VA Flood Preparedness Act allows the Department of Veterans Affairs to provide funding to local authorities for projects that reduce flood risks near VA medical facilities, including risks from rising sea levels. This directly affects VA medical facilities nationwide and the local governments managing flood infrastructure adjacent to those sites. The bill requires the VA Secretary to submit a report within two years assessing flood risks at each facility and determining if additional resources are needed for mitigation.
