Budget & Taxes (Income Tax)

in committee · United States · House Oct 31, 2025

HR 5898: Lejeune Untaxed Compensation and Settlements Act of 2025

HR 5898, the Lejeune Untaxed Compensation and Settlements Act of 2025, ensures that compensation received under the Camp Lejeune Justice Act of 2022 is not subject to federal income tax. It directly affects individuals who filed lawsuits related to water contamination at Camp Lejeune, excluding their settlement amounts from taxable income. The bill amends the Internal Revenue Code to add a specific exclusion for these damages under Section 104(a). This change applies to settlements received after the bill’s enactment, providing tax relief for affected victims.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes Camp Lejeune settlement compensation from federal income tax, providing direct tax relief to affected individuals under Section 104(a).95% confidence

Sub-Topics Income Tax

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in committee · United States · House Nov 20, 2025

HR 6235: End Child Poverty Act

The End Child Poverty Act (HR 6235) establishes a universal child assistance program providing monthly payments to children under 19 who are U.S. citizens, nationals, or qualified aliens residing in the U.S. Payments equal 1/12 of the annual poverty guideline difference between a two-person household and a single individual, adjusted annually using federal poverty guidelines. The Social Security Administration’s new Office of Universal Child Assistance will automatically identify eligible children via IRS data sharing (with an opt-out option) and issue payments starting in 2026, including reconciliation payments when updated poverty guidelines are published. The bill also terminates the Child Tax Credit and Earned Income Tax Credit after 2025, replacing them with new refundable tax credits for adult dependents and families.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new federal spending program for child assistance, increasing government expenditure on poverty reduction through automatic payments.90% confidence

Sub-Topics Income Tax Tax Credits Tags Children

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in committee · United States · House Nov 20, 2025

HR 6227: Human Trafficking Survivor Tax Relief Act

HR 6227, the Human Trafficking Survivor Tax Relief Act, exempts certain compensation received by human trafficking survivors from federal income tax. Specifically, it excludes restitution or civil damages awarded under federal trafficking laws (18 U.S.C. §§1593 and 1595) from taxable income. This applies to payments survivors receive as compensation for trafficking, including criminal restitution or civil damages from lawsuits. The bill directly benefits survivors who receive these specific awards, ensuring they retain more of their compensation. The tax exclusion applies to taxable years beginning after the bill’s enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts trafficking survivors' restitution from federal income tax, providing direct tax relief for vulnerable individuals per 18 U.S.C. §§1593/1595.95% confidence ✓ Criminal JusticeSupports Criminal JusticeExempts trafficking survivors' restitution from taxes, supporting victim recovery and aligning with criminal justice reform goals like protecting civil rights.85% confidence

Sub-Topics Income Tax Human Trafficking Victims' Rights

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in committee · United States · House Oct 31, 2025

HR 5881: Double Dependents Relief Act

This bill creates a new tax credit for working caregivers of dependents with long-term care needs. It allows eligible caregivers (with over $7,500 in earned income) to claim a credit equal to 30% of qualified expenses exceeding $2,000, up to a $10,000 annual maximum. Qualified expenses include human assistance, home modifications, respite care, lost wages, and medical supplies for dependents certified by a healthcare provider as needing long-term care (e.g., due to functional limitations or severe health conditions). The credit phases out for higher-income taxpayers and applies to taxable years beginning after December 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit providing relief to middle-income caregivers (min $7,500 earned income), reducing taxable income for qualified care expenses per bill's tax credit structure.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for healthcare-related expenses (medical supplies, care) for dependents, reducing financial barriers to long-term care access.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credit for caregivers, reducing financial burden and supporting workers balancing employment with care responsibilities.75% confidence

Sub-Topics Income Tax Tax Credits Long-Term Care

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in committee · United States · House Mar 9, 2026

HR 7865: American Consumer Tariff Rebate Act of 2026

This bill would provide one-time refunds to eligible U.S. taxpayers for tariffs imposed without congressional approval, totaling up to $231 billion. Eligible taxpayers (those who filed income tax returns for the most recent year with adjusted gross income under $400,000) would receive payments based on filing status - ranging from 100% to 200% of a calculated base amount. Families with children would also receive an additional $125 per qualified child, funded by excluding high-income earners from the refund pool. All payments are capped at the $231 billion total, with automatic distribution via direct deposit or check.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax rebates to lower/middle-income taxpayers (AGI < $400k) with child payments, funded by excluding high earners. Direct tax relief aligns with support indicators.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · United States · Senate Jan 9, 2025

S 62: America First Act

The America First Act would restrict eligibility for numerous federal benefit programs based on immigration status. It requires verification of citizenship or lawful immigration status for programs including Medicaid, Medicare, Head Start, school meals, WIC, the Child Tax Credit, Earned Income Tax Credit, and housing assistance. The bill specifically would deny benefits to individuals who are unlawfully present in the U.S. or who have certain immigration statuses including parolees, Temporary Protected Status (TPS) recipients, DACA recipients, and asylum seekers. These provisions would directly affect millions of immigrants and their families who currently qualify for these programs. The bill would also prohibit use of FEMA assistance for certain non-citizens and limit access to postsecondary financial aid based on immigration status.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts eligibility for federal benefits including tax credits (EITC), reducing government spending on programs like Medicaid and WIC.95% confidence ✗ EducationOpposes EducationRestricts school meal and Head Start access by denying benefits to immigrants, limiting educational access for affected students95% confidence ✗ HealthcareOpposes HealthcareRestricts Medicaid, Medicare, and WIC eligibility for undocumented immigrants, directly limiting access to healthcare benefits and public health programs.95% confidence ✗ HousingOpposes HousingDenies housing assistance to undocumented immigrants and parolees, restricting access to federal housing benefits95% confidence ✗ ImmigrationOpposes ImmigrationRestricts federal benefits for undocumented and certain immigrant statuses, denying access to Medicaid, housing assistance, and other programs per bill summary.95% confidence

Sub-Topics Income Tax Tax Credits Early Childhood Student Financial Aid Student Health Medicaid Medicare Community Development Property Development Citizenship & Naturalization DACA & Dreamers Work Authorization

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in committee · United States · House Jan 13, 2026

HR 7034: To amend the Internal Revenue Code of 1986 to eliminate the dollar limitations on the exclusion of gain from sales of principal residences, and for other purposes.

HR 7034 would remove the current $250,000 (single filers) and $500,000 (married couples) tax exclusion limit for capital gains when selling a primary residence. This change would allow all homeowners to exclude their full profit from federal income tax upon selling their main home, regardless of the sale price. The bill amends Section 121 of the Internal Revenue Code to eliminate the dollar caps and adjusts related provisions to reflect this change. It directly affects homeowners who sell their primary residence, making the tax exclusion fully unlimited for qualifying sales after the bill's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates tax exclusion caps for home sales, providing broader tax relief to homeowners by removing income-based limits on capital gains exclusion.95% confidence

Sub-Topics Income Tax

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in committee · United States · House Feb 13, 2026

HR 7584: Multigenerational Family Tax Credit Act of 2026

The Multigenerational Family Tax Credit Act of 2026 would create a tax credit for homeowners who pay for home modifications to improve safety, accessibility, or mobility for elderly or disabled relatives living with them. The credit covers up to $8,000 per year, but is reduced for taxpayers earning over $200,000 (or $400,000 for joint filers). Half of the credit would be refundable, meaning it could be paid even if the taxpayer owes no income tax. This credit applies to expenses incurred after December 31, 2026, and directly benefits families supporting aging or disabled relatives in multigenerational households.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit for homeowners supporting elderly/disabled relatives, offering tax relief to middle-income families with income phase-outs.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credits for home modifications improving safety and accessibility for elderly/disabled relatives, enhancing healthcare access and support for those with mobility or health challenges.75% confidence

Sub-Topics Income Tax Tax Credits

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in committee · United States · House Feb 9, 2026

HR 7422: NEST Act

The NEST Act creates a new tax-advantaged savings account specifically for first-time homebuyers, allowing them to deduct contributions from their taxable income. Contributions would be limited to 20% of a state's median home price, with tax-free distributions available for qualified home ownership expenses like down payments and closing costs. Employer contributions to these accounts would be excluded from both income tax and employment taxes. The bill includes safeguards such as a 20% additional tax on funds withdrawn for non-homebuying purposes and rules preventing misuse of the accounts. It would take effect for taxable years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deductions and exclusions for first-time homebuyers, providing tax relief and promoting home ownership through fiscal incentives.92% confidence ✓ HousingSupports HousingCreates tax-advantaged savings for first-time homebuyers, lowering barriers to homeownership and increasing affordability through deductible contributions and employer tax exclusions.95% confidence

Sub-Topics Income Tax Affordable Housing Homeownership Housing Finance

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in committee · United States · House Feb 12, 2026

HR 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

HR 7559 would deny U.S. businesses a federal income tax deduction for payments made to foreign companies or individuals for labor or services primarily benefiting U.S. consumers. Specifically, it targets payments like fees, royalties, or service charges to foreign entities when the labor or services directly support consumers in the United States. The bill defines "outsourcing payments" broadly, including cases where services partially benefit foreign consumers, with the deductible portion calculated based on U.S.-focused service share. This rule applies to payments made after December 31, 2025, affecting businesses that outsource work to foreign providers for U.S. markets.

Topics ✓ Budget & TaxesSupports Budget & TaxesDenies tax deduction for outsourcing payments, closing a loophole that reduces business tax burden and increases federal revenue, aligning with fiscal responsibility indicators.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill denies tax deductions for outsourcing payments to foreign entities, incentivizing domestic hiring and preserving U.S. jobs, directly advancing employment standards.95% confidence

Sub-Topics Income Tax

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