HR 3166 creates a 30% federal tax credit for homeowners who install qualified food recycling appliances or use organic waste collection services. It directly affects individual taxpayers in U.S. principal residences by covering 30% of costs for appliances that process food waste (via dehydration/size reduction) and services that collect pre-processed organic waste. The credit is capped at $300 per appliance and $120 total for services annually, expires after 2031, and prevents double benefits with other deductions. This policy aims to reduce landfill waste from household food scraps through tax incentives, effective for 2026 tax years and later.
The SALT Fairness for Working Families Act raises the federal income tax deduction limit for state and local taxes (SALT) from $10,000 to $15,000 for single filers and married individuals filing separately, and to $30,000 for married couples filing jointly. This change applies to tax returns filed for taxable years beginning after December 31, 2024. The bill directly affects individual taxpayers in high-tax states who itemize deductions, allowing them to deduct more of their state and local property, income, or sales taxes.
This bill, S 3072 (No Coffee Tax Act), prevents new tariffs on coffee imports from countries with normal trade relations with the U.S. It freezes the existing tariff rate for coffee products at the level effective as of January 19, 2025, prohibiting any increase. The bill directly affects U.S. coffee importers, roasters, and businesses that rely on imported coffee beans or products. Key provisions require that no additional duty or tariff may be imposed above this frozen rate, regardless of emergency circumstances or other tariff authorities.
HR 228 increases the tax deduction for elementary and secondary school teachers from $250 to $1,000 annually for out-of-pocket classroom expenses. This change directly affects teachers who pay for supplies, materials, or other work-related costs using their own money. The bill amends the Internal Revenue Code to raise the deduction amount and adjusts related provisions for inflation, effective for tax years starting after December 31, 2024. It provides a concrete tax benefit to qualifying teachers without altering other tax rules.
This bill, formally titled the Spotted Wing Abatement Trust Act of 2026 (though referred to as the "SWAT Act" in the title), creates a new $6.5 million fund within the USDA to address the spotted wing drosophila pest. The fund will support research and mitigation efforts targeting this invasive insect, which causes significant crop damage to berries (strawberries, raspberries, blackberries, blueberries) and stone fruits (cherries, peaches, plums), leading to an estimated 20% revenue loss for affected growers. The fund will operate for five years (the year of enactment plus four subsequent fiscal years) and authorize the USDA to award grants or enter cooperative agreements with eligible research entities. This directly affects fruit growers in states with vulnerable crops and USDA research programs focused on agricultural pest management.
This bill amends the EB-5 immigrant investor visa program to prioritize housing projects. It redefines "housing project" to include rental housing or homes for purchase as primary residences and directs U.S. Citizenship and Immigration Services to prioritize processing applications for such projects, especially those using federal housing programs like Section 42 tax credits or HOME funds. The bill requires annual reports from Homeland Security on housing-related EB-5 applications and impacts, and mandates a GAO review after three years to assess whether the changes increase immigrant investment in housing. It does not change visa quotas or create new funding but streamlines processing for housing-focused investments.
The SROS Act (S 3189) excludes retirement income from gross income for eligible school resource officers during their employment. It applies to individuals who retired from military or law enforcement roles, cleared required background checks, and comply with state peace officer training standards. The bill creates a tax exclusion for retirement payments received while working as a school resource officer, with an additional lifetime exemption for those serving 10+ years in that role. Law enforcement agencies must report employment start/end dates to the IRS, and the changes take effect for taxable years after enactment.
This bill extends two key Affordable Care Act provisions. It delays the expiration of temporary subsidies that help lower-income people afford health insurance premiums, moving the deadline from 2026 to 2028 (affecting millions buying coverage through health insurance marketplaces). It also extends the open enrollment period for 2026 health plans until January 15, 2026. The changes apply to tax years beginning after December 31, 2025, ensuring continued access to subsidies and enrollment flexibility through 2028.
Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to excepted employees for work performed during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). An excepted employee is an employee who is required to work during a government shutdown. Under current law, excepted employees are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term excepted employee includes certain contractors who support federal employees during a government shutdown and members of the Armed Forces who are on active duty. A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025.
This bill amends an existing tax law provision to clarify that any business activity facilitating order solicitation (e.g., online ordering systems or marketing) counts as "solicitation" for sales tax purposes - even if the activity also serves other business functions. It directly affects businesses selling goods or services across state lines, particularly those operating online or with out-of-state customers. The key change adds a specific definition to Section 101(d) of the 1959 tax law, simplifying how states determine when sales tax applies to remote transactions. This is a procedural clarification, not a new tax or regulation.
