This bill, titled the No Federal Tax Dollars for Illegal Aliens Health Insurance Act of 2026, amends the Affordable Care Act to restrict the use of federal taxpayer funds for health insurance coverage. It directly affects states that receive funding under the ACA and individuals seeking health insurance coverage through federal programs. The key provision prohibits states from using pass-through funding to pay for health insurance or related benefits for individuals who are not U.S. citizens, nationals, or lawfully present aliens. Additionally, the bill requires the Secretary of Health and Human Services to rescind any existing waivers that would have allowed such funding for unauthorized individuals had the new restrictions been in place at the time of approval.
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.
This bill, titled the Federal Taxpayer Funds Protection and Clawback Act, aims to improve oversight and accountability for federal funds distributed through state block grants and other pass-through mechanisms. It directly affects states, local governments, and organizations that receive federal funding by requiring them to comply with stricter rules regarding inspections, audits, and record-keeping. Key provisions include expanding the definition of claims under the False Claims Act to cover funds passed through intermediaries, mandating that states temporarily return disputed federal funds within 180 days of a legal challenge, and establishing automatic penalties for violations of immigration laws or other federal requirements. The bill also gives federal agencies clearer authority to withhold payments, suspend awards, or terminate funding when recipients fail to meet compliance standards.
This bill creates a business tax credit for companies that purchase zero-emission electric lawn, garden, and landscaping equipment. The credit equals 40 percent of the equipment's cost, with annual limits of $25,000 and a ten-year aggregate cap of $100,000 per business. Eligible equipment includes electric-powered mowers, trimmers, and other landscaping tools powered by solar, batteries, fuel cells, or grid electricity, as well as batteries and generators used to power them. The credit applies to equipment placed in service after December 31, 2024, and expires five years after the bill is enacted.
This bill excludes capital gains from the sale of certain property rights when sold to organizations participating in the Department of Defense's REPI program. The REPI program helps military bases protect environmentally sensitive land while maintaining training readiness. Landowners selling qualifying property - including full ownership, remainder interests, or perpetual land use restrictions - to REPI-participating organizations can exclude the sale profit from taxable income. It directly affects property owners who sell to REPI programs, with specific rules for family-owned entities.
HR 169, the Prevent Family Fire Act of 2025, creates a 10% tax credit for manufacturers selling qualifying safe firearm storage devices. The credit applies to the first retail sale of each device per year, capped at $400 per device, and excludes sales tax. A qualifying device must be designed to prevent unauthorized access or render firearms inoperable using an integrated combination, key, or biometric lock (excluding devices built into firearms or under recall). The credit is available for taxable years beginning after the bill's enactment through 2032, with annual reporting required by the Treasury.
HR 368, the Territorial Tax Parity and Fairness Act, amends the Internal Revenue Code to change how income from Virgin Islands corporations is taxed for certain residents. It specifically excludes bona fide Virgin Islands residents from being treated as non-residents for tax purposes when receiving dividends from Virgin Islands corporations, ensuring such dividends are taxed as if sourced within the territory. This change applies to taxable years beginning after December 31, 2024, for both individuals and related corporate tax years. The bill directly affects Virgin Islands residents who receive dividends from local corporations, adjusting their tax treatment under existing IRS rules.
HR 549 repeals a tax credit for clean fuel production from the Internal Revenue Code. It directly affects companies that produce clean fuel, removing a financial incentive they previously received. The bill eliminates Section 45Z of the tax code, which provided this credit, meaning businesses will no longer qualify for this specific tax benefit. The repeal takes effect for tax years beginning after December 31, 2024.
This bill modifies corporate tax rules to prevent companies from avoiding US taxes by moving operations overseas. It targets tax breaks that companies currently use when they outsource work to foreign countries or reorganize as foreign entities (so-called "inverted corporations"). The bill requires companies to pay tax on foreign profits based on each country where they operate, limits tax deductions for interest by multinational corporations, and treats foreign corporations managed in the US as domestic for tax purposes. These changes aim to close loopholes that allow companies to reduce their US tax burden through foreign operations.
This bill creates a new tax deduction for cash tips received by workers in specific service occupations that traditionally accepted tips before 2024 (like servers, barbers, and beauticians). It allows a deduction of up to $25,000 per year for qualified tips included on employer statements, but excludes employees who earned over a certain threshold ($220,000 in 2023) from the same employer the previous year. The deduction applies to taxable years beginning after December 2024 and is designed to reduce taxable income for eligible workers. It directly affects service industry workers in qualifying tip-dependent jobs who receive cash tips, not the general public.
