This bill imposes a 25% tax on U.S. companies making payments to foreign entities for services benefiting U.S. consumers, such as call center operations or software development. The tax revenue funds workforce programs including job retraining, apprenticeships, and state grants for communities impacted by job displacement. Companies cannot deduct these payments from their federal income taxes. The tax applies to payments made after December 31, 2025.
This bill eliminates federal income tax on Social Security benefits for seniors. It repeals the current tax treatment of Social Security payments by amending the Internal Revenue Code, meaning seniors receiving benefits would no longer pay taxes on those payments. To protect Social Security trust funds from revenue loss, the bill appropriates funds from the Treasury equal to the lost tax revenue each year. The legislation explicitly states Congress does not intend to use tax increases to cover these costs.
This bill mandates increased federal funding for two key education programs. It requires annual appropriations for Title I of the Elementary and Secondary Education Act (which supports schools serving disadvantaged students) and the Individuals with Disabilities Education Act (IDEA, which funds special education) starting in 2026. The bill sets specific, rising annual funding levels - based on a 2025 baseline and national per-student spending - to gradually reach 40% of the national average per-pupil expenditure for IDEA by 2035. These funds directly affect school districts receiving Title I support and those providing special education services under IDEA. The funding is made mandatory, not discretionary, ensuring consistent annual support for these programs.
HR 823, the Heroes’ Tax Exemption Act of 2025, would exempt active duty members of the U.S. Armed Forces from federal income tax on their military earnings. The bill adds a new section (139J) to the Internal Revenue Code, removing active duty pay from taxable income for service members. This change directly affects current active duty personnel, not veterans or reservists, and applies to income earned after the second October following the bill's enactment. The provision modifies the tax code without altering other tax rules or creating new administrative requirements. The bill focuses solely on removing income tax liability for active duty military compensation.
This bill extends existing federal water infrastructure programs through fiscal year 2031. It reauthorizes the Clean Water Infrastructure Resiliency Program (Title I) and two Drinking Water Infrastructure programs (Title II) by updating their funding periods from 2022-2026 to 2027-2031. The key mechanism is amending specific sections of the Federal Water Pollution Control Act and Safe Drinking Water Act to adjust the program timelines. These programs directly support communities and water systems working to maintain clean water and safe drinking water infrastructure resilience.
This bill provides temporary funding for military pay and certain civilian employee salaries during fiscal year 2026 if Congress hasn’t passed regular appropriations. It covers all active-duty military members, reserve personnel on active duty or training, and civilian employees of the Defense Department, Coast Guard, intelligence community (including the CIA and National Intelligence Director’s office). The funding remains available until either regular appropriations are enacted, the Intelligence Authorization Act passes, or September 30, 2026. It does not change existing pay policies but ensures continuous payment during budget gaps.
This bill allows disaster victims to use their previous year's income instead of current year's income when calculating eligibility for the child tax credit and earned income credit. It directly affects taxpayers whose homes or workplaces were in a federally declared disaster zone during the disaster period, or those displaced from their homes due to the disaster. Key provisions let eligible individuals elect to substitute their prior taxable year's earned income for the current year in credit calculations, simplifying access to relief after income disruptions. The changes apply to tax years beginning after December 31, 2024.
This bill amends the tax code to limit corporate tax deductions for certain executive compensation. It expands the definition of "covered individual" to include former top executives (like former CEOs or CFOs) who received high pay before 2021, as well as current executives whose compensation was reported to shareholders. The key change prevents companies from deducting excessive pay packages - such as multimillion-dollar bonuses - from taxable income for these covered individuals. The policy applies to publicly traded corporations and takes effect for tax years starting in 2025.
SJRES 94 proposes a constitutional amendment requiring U.S. Congress members to forfeit their salaries during any government shutdown caused by funding gaps. The bill would automatically withhold members' pay for the duration of the shutdown period, directly affecting all senators and representatives. Forfeited funds would be transferred to the federal treasury to reduce the national debt. This amendment must be ratified by three-fourths of state legislatures to become part of the Constitution.
This bill creates a 10% federal tax credit for businesses that install qualified combined heat and power (CHP) systems - systems generating both electricity and useful thermal energy (like steam or heating) with at least 60% overall efficiency. It directly affects commercial entities, industrial facilities, and organizations building new CHP systems that meet specific efficiency standards (producing at least 20% thermal energy and 20% electrical power). The credit includes a 10% bonus for systems using domestically manufactured components or located in designated energy communities, and excludes systems exceeding 50 megawatts in capacity. The credit applies to systems placed in service after December 31, 2024, with detailed definitions for qualifying systems in the tax code.
