Budget & Taxes

The Tax Relief for Fraud Victims Act helps individuals who suffer financial losses due to theft involving fraud, deceit, or misrepresentation by changing how they can claim tax deductions. It allows taxpayers to treat these theft losses as occurring when they discover them rather than when the theft happens, giving them more time to file for refunds. The bill also extends the deadline for filing refund claims related to these losses and provides special rules for withdrawing retirement funds to cover such losses without immediate tax penalties. Additionally, the legislation includes specific provisions for victims of pyrrhotite-related home damage, allowing them to claim deductions and file refunds based on discovery dates rather than the standard future effective date.

This bill authorizes the Department of Veterans Affairs to construct a major medical facility project in St. Louis, Missouri, during fiscal year 2026. It specifically funds a new bed tower, expanded clinical buildings, a consolidated administrative building, warehouse, utility plant, and parking garages, with a maximum funding limit of $1,762,668,000. The bill directly affects veterans receiving care at the St. Louis VA medical facility by enabling physical infrastructure upgrades. It does not change existing VA benefits or policies but provides the necessary funding authorization for these construction projects. The authorization is for fiscal year 2026, not fiscal year 2025 as referenced in the bill's title.

This bill authorizes the U.S. Mint to produce commemorative $5 gold and $1 silver coins marking the 25th anniversary of the September 11, 2001, terrorist attacks. The coins must feature designs honoring victims and first responders (including the inscription "Never Forget") and will be sold only during 2027-2028. All surcharges ($35 per gold coin, $10 per silver coin) collected from sales will fund the National September 11 Memorial and Museum at the World Trade Center, with no net cost to the federal government. The coins are legal tender but primarily intended for collectors, not circulation.

This bill, the IRS Whistleblower Program Improvement Act, aims to strengthen protections and incentives for individuals who report tax violations to the Internal Revenue Service. It directly affects whistleblowers who submit information about tax evasion or avoidance schemes and the IRS officials who evaluate those reports. Key changes include requiring Tax Court reviews of whistleblower awards to be conducted de novo based on the original administrative record, granting whistleblowers anonymity before the Tax Court unless a societal interest outweighs potential harm, and adding interest to award amounts if the IRS delays providing preliminary recommendations. The legislation also modifies IRS annual reports to include descriptions of top tax avoidance schemes disclosed by whistleblowers and corrects a provision regarding attorney fee deductions for whistleblowers.

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

This joint resolution proposes a constitutional amendment prohibiting total federal expenditures for a year from exceeding the average annual federal receipts collected in the three prior years, adjusted for changes in the population of U.S. citizens and inflation. Expenditures for payment of debt and receipts derived from borrowing are excluded. Under the amendment, Congress may authorize specific expenditures in excess of the limit with (1) a roll call vote of two-thirds of each chamber, or (2) a roll call vote for any year in which a declaration of war is in effect. The amendment also prohibits any bill to levy a new tax or increase the rate of any tax from becoming law unless it has been approved by a roll call vote of two-thirds of the whole number of each chamber of Congress. The requirements take effect in the fifth year beginning after ratification of the amendment.

HRES 1075 is a procedural resolution that enables the House to debate and vote on two specific bills. It allows consideration of H.R. 4626, which would prevent the Energy Secretary from setting new appliance efficiency standards unless they are both technologically possible and economically reasonable for manufacturers. It also enables consideration of H.R. 4758, which would eliminate federal tax subsidies for home electrification projects under Public Law 117-169. This resolution waives objections to debating these bills and sets rules for their floor consideration. The resolution itself does not change policy but facilitates the legislative process for these two bills.

This joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law. As background, DC generally automatically adopts changes to federal tax law (known as rolling conformity). Therefore, upon enactment of the 2025 reconciliation act (commonly known as the One Big Beautiful Bill Act), many of its tax provisions became DC law. DC subsequently enacted its own legislation (the DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025) that decoupled DC tax law from these federal provisions. This joint resolution nullifies the DC legislation, thereby generally realigning DC tax law with the tax provisions of the 2025 reconciliation act. Specifically, the joint resolution reinstates for DC provisions that •    increase the higher basic standard deduction; •    increase deductible charitable cash contributions (for taxpayers who take the standard deduction); •    establish a $6,000 tax deduction for taxpayers 65 years and older; •    allow a tax deduction of qualified tips, qualified overtime pay, and qualified car loan interest; •    authorize an elective 100% depreciation allowance for nonresidential real property; and •    authorize businesses to deduct 100% of research and experimental costs retroactive to tax year 2022. The DC legislation also amended several other provisions of DC tax law, including restoring the DC child tax credit. The joint resolution negates these changes.

# Summary of U.S. Department of State, Foreign Operations, and Related Programs Appropriations Bill This document is a comprehensive federal appropriations bill for the Department of State, foreign operations, and related programs for fiscal year 2026. It contains detailed provisions governing the allocation, use, and reporting requirements for foreign assistance funds. ## Key Provisions 1. **Funding Restrictions**: - Prohibits funding for abortions as a method of family planning or involuntary sterilization - Bans direct assistance to governments of Cuba, North Korea, or Iran - Prohibits assistance to countries that have experienced a military coup d'état - Restricts assistance to countries in default on U.S. loans - Prohibits funding for countries supporting international terrorism 2. **Notification Requirements**: - Mandates 15-day advance notification to Congress for program changes exceeding $1 million or 10% - Requires prior consultation for major program changes or reprogramming - Requires notification for assistance to specific countries including Afghanistan, Iran, Syria, and others 3. **Funding Allocation Rules**: - Specifies minimum funding levels for various programs - Limits deviations from designated amounts to 10% (up to 50% for national security emergencies) - Requires detailed reports on fund allocation at program, project, and activity levels 4. **Prohibited Expenditures**: - Bans first-class travel in contravention of federal regulations - Prohibits use of funds for tobacco promotion - Restricts use of funds for entertainment at recreational events - Requires computer network filters to block sexually explicit websites 5. **Reporting and Transparency**: - Requires posting of reports on public websites within 45 days - Mandates detailed beneficiary feedback collection for assistance programs - Requires impact evaluations of foreign assistance programs - Requires coordination of foreign assistance with Department of State programs 6. **Transfer Authorities**: - Allows limited transfers between appropriations accounts (up to 5%) - Requires prior consultation for significant transfers - Prohibits transfers to other departments without specific authorization This bill represents a comprehensive framework for U.S. foreign assistance, emphasizing accountability, transparency, national security considerations, and restrictions on certain types of funding. It contains numerous specific prohibitions and requirements aimed at ensuring U.S. foreign aid serves American interests while adhering to specific policy constraints.

Disaster Related Extension of Deadlines Act This act requires the Internal Revenue Service (IRS) to treat the postponement of the federal tax return deadline due to a federally declared disaster or certain other events as an extension of such deadline for purposes of calculating the limit on a tax refund. The act also provides that the IRS’s deadline for sending certain notices includes such postponement. Under current law, a tax refund claim must be filed within three years of the date that the federal tax return is filed. (Some exceptions apply.) The tax refund amount generally is limited to federal taxes paid within the three years preceding the tax refund claim plus any extension of the federal tax return deadline (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable. Under the act, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period. Further, under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.  The act provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.