This bill creates a HUD grant program to help developers offset state and local taxes and infrastructure fees for new housing projects. Developers must secure commitments from local governments to reduce property taxes by at least 50% on qualifying projects to qualify. Priority is given to projects increasing affordable housing, located near transit or job centers, using infill sites, or targeting workforce/senior housing needs. The program allocates $300 million annually (2027-2031) to cover up to 50% of eligible costs or $150,000 per developer, with grants lasting up to five years.
This bill creates a 50% tax credit for individuals purchasing qualified mobility devices, such as wheelchairs, walkers, canes, braces, or prosthetics. The credit applies to costs paid after the bill's enactment, covers up to three devices per year, and prevents double benefits by reducing other deductions for the same expenses. It directly affects people who buy these devices for mobility needs, allowing them to claim the credit on their federal income tax returns. The credit is designed to offset out-of-pocket costs for essential mobility equipment.
This bill provides back pay to federal employees, military personnel, and certain contractors who lost compensation due to a government funding lapse during the period from October 1, 2025, through the bill's enactment date. It appropriates funds from the Treasury to cover "standard employee compensation" (including base pay, allowances, and benefits) for all covered individuals during the shutdown period, requiring agencies to distribute payments within 7 days of enactment. The funds may only be used for this specific purpose and cannot be redirected to other agency needs. The pay is retroactive to September 30, 2025, treating affected individuals as if they had received full pay continuously during the shutdown.
This bill ensures uninterrupted food assistance benefits for SNAP recipients during a government funding gap. If Congress fails to pass full funding for the Department of Agriculture by September 30, 2025, the bill directs the Treasury to provide necessary funds to keep SNAP benefits flowing without interruption. It also covers missed benefits retroactively from September 30, 2025, through the bill’s enactment date. The funding stops once Congress enacts actual fiscal year 2026 appropriations for the Department of Agriculture. This directly affects approximately 40 million low-income individuals and families who rely on SNAP benefits.
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.
