This bill amends the Internal Revenue Code to double the maximum amount of the qualified elementary and secondary education scholarships tax credit for married couples who file a joint return. The change directly affects these taxpayers by allowing them to claim up to 200 percent of the standard credit limit, rather than the current cap. This provision is designed to increase the financial benefit available to families using this specific education credit. The new rules would apply to tax years beginning after December 31, 2025.
This bill amends the Internal Revenue Code to remove the requirement for states to formally opt in before their residents can claim a federal tax credit for qualified elementary and secondary education scholarships. By eliminating this state-level approval process, the legislation makes the scholarship credit available to taxpayers in all states without additional administrative steps from state governments. The change takes effect as if it were part of Public Law 119-21, ensuring immediate applicability for eligible families seeking tax relief for private school tuition or related educational expenses.
This bill directs the Secretary of Agriculture to allow farmers to receive prevented planting payments for acres left unplanted due to a lack of irrigation water, provided specific conditions are met. To qualify, producers must have functional irrigation equipment, a history of irrigating and planting those acres in recent years, and land that is unsuitable for dryland farming. The bill also requires the Department of Agriculture to update regulations to clarify that drought at the source of an irrigation supply counts as a qualifying disaster. Payment amounts are reduced by 50 percent after five consecutive eligible years, by 75 percent after nine years, and become permanently ineligible after ten years.
The Educating Future Nurses Act establishes a new federal program that reimburses eligible hospitals for the reasonable costs of providing clinical education to advanced practice registered nurses, including nurse practitioners and nurse-midwives. To participate, hospitals must lead regional "Graduate Nurse Education Hubs" that partner with accredited nursing schools and at least two non-hospital community-based care settings, such as rural health clinics or home health agencies. Payments are calculated using a per-student rate adjusted for inflation, but the total reimbursement is capped based on the increase in graduate nurse enrollments compared to a 2024-2025 baseline. The bill requires hospitals to submit annual reports detailing student outcomes and workforce placement, with a 25% payment reduction imposed if reporting requirements are not met.
The Lethal Means Safety Training Act requires the Department of Veterans Affairs to update its suicide prevention and lethal means safety training within 180 days of enactment, ensuring the content is culturally appropriate and based on current best practices. The bill mandates that specific VA employees, including those in health and benefits administration, compensation examiners, and staff at vocational rehabilitation facilities, complete this training within 90 days of hiring and annually thereafter. Additionally, the legislation extends these requirements to non-VA community care providers and family caregivers who receive federal support, making completion of the course a condition for their participation in VA programs. The Secretary of Veterans Affairs must also publish annual reports on training completion rates and make the course materials publicly available online.
The Guam-Federal Consultation Act amends the Organic Act of Guam to require regular consultations between the President and the Governor on matters affecting the relationship between the United States and Guam. The bill mandates that designated special representatives from both governments meet at least every five years, or upon request by either side, to discuss specific issues in good faith. These representatives must submit a report with recommendations to Congress within 180 days of concluding their meetings. Additionally, the law requires consultations at least one year before ongoing federal financial assistance expires to plan for future multi-year funding.
The Childcare Cost Relief Act of 2026 amends existing law to provide additional federal funding to states and territories with disproportionately high child care costs relative to their median incomes. This extra money is distributed only in years when the total budget for the Child Care and Development Block Grant increases, excluding any supplemental appropriations. The Secretary of Health and Human Services must annually identify which jurisdictions qualify as "affected" by evaluating local cost data and workforce capacity. Each year, the Secretary is required to submit a report to Congress detailing the median child care costs, workforce assessments, and the specific list of states receiving these additional funds.
The Jimmy Lai Hong Kong Political Prisoner Accountability Act of 2026 mandates that the Secretary of State impose financial sanctions on Chinese or Hong Kong officials if a political prisoner dies in custody due to medical neglect, abuse, or poor conditions. The bill defines "political prisoners" as individuals detained for exercising protected rights or convicted under specific national security laws, establishing a presumption of political status for those charged under these statutes. It requires the U.S. government to coordinate with international allies and use its influence at the United Nations to investigate such deaths and advocate for the release of detainees. Additionally, the legislation directs annual reports on the health and legal access of prisoners like Jimmy Lai and authorizes visa restrictions on the family members of sanctioned officials.
The Kylie's Voices for Childhood Cancer Act requires state comprehensive cancer control coalitions to include at least two pediatric cancer experts as a condition for receiving federal funding. It also establishes a temporary advisory committee within the Department of Health and Human Services, composed of representatives from federal agencies and individuals with experience in pediatric cancer care or survival. This committee is tasked with developing best practices and recommendations for addressing pediatric cancer in state plans, including specific guidance on using existing block grant funds for these initiatives. The bill further amends maternal and child health services block grants to explicitly allow states to use funds for pediatric-specific cancer control goals and to implement the advisory committee's recommendations.
The 504 Modernization and Small Manufacturer Enhancement Act of 2026 amends the Small Business Investment Act to expand eligibility for federal financing programs, specifically allowing loans to support workforce training, disaster recovery areas, and small businesses with ten or fewer employees. The bill streamlines loan closing procedures by permitting certified development companies to make minor adjustments to project costs and borrower details without restarting the approval process, while also authorizing approved attorneys to handle closings for priority lenders. Additionally, it relaxes occupancy requirements for new facilities and existing buildings, allowing small manufacturers to lease up to 50 percent of a new facility and other businesses to lease up to 66 percent of an existing building under specific conditions. Finally, the legislation requires the Small Business Administration to implement a marketing plan to improve loan awareness and exempts certain development company loans from standard credit availability rules.
The Ensuring SBA Implementation of GAO Recommendations Act of 2026 requires the Small Business Administration to develop and implement specific policies within 60 days of its enactment. This action is directed at the Associate Administrator for Veterans Business Development and aims to ensure compliance with reporting requirements established by the Veterans Entrepreneurship and Small Business Development Act of 1999. The bill specifically targets the SBA's internal procedures regarding veteran-owned small businesses.
The Digital Asset Tax Certainty Act amends the Internal Revenue Code to clarify how cryptocurrency and other digital assets are taxed, creating a framework that treats them more like traditional financial securities for many purposes. Key provisions include allowing taxpayers to ignore small transaction fees under $10, offering simplified annual accounting methods for widely traded cryptocurrencies, and treating U.S. dollar stablecoins as cash for tax basis calculations. The bill also extends existing anti-abuse rules, such as wash sale restrictions, to digital assets and establishes a voluntary disclosure program that allows individuals to correct past reporting errors in exchange for reduced penalties. These changes aim to reduce compliance burdens for individual investors while ensuring that professional traders and dealers face tax obligations similar to those in the traditional stock market.
