The Abortion Is Not Health Care Act of 2025 would amend the federal tax code to exclude abortion expenses from deductible medical costs on income tax returns. Specifically, it adds a provision stating that amounts paid for abortions cannot be included in the medical expense deduction under Section 213 of the Internal Revenue Code. This change would directly affect taxpayers who previously claimed abortion costs as deductible medical expenses. The provision would apply to taxable years beginning after the bill's enactment date.
This concurrent resolution declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over the air, or on any business for such public performance of sound recordings.
The Freedom from Unfair Gun Taxes Act of 2025 would prohibit states and local governments from imposing taxes on the sale of firearms, ammunition, or firearm parts during interstate or foreign commerce. This bill directly affects state tax policies and manufacturers or dealers selling these items across state lines. It explicitly states that the bill does not change the existing federal tax on firearms and ammunition that funds wildlife conservation programs. The key provision bans state-level taxes for these sales in interstate transactions while preserving current federal funding mechanisms.
HR 196, the Family and Small Business Taxpayer Protection Act, rescinds unobligated funds previously allocated to the Internal Revenue Service (IRS) under the Inflation Reduction Act of 2022. Specifically, it directs the cancellation of unused balances from six specific funding categories within the IRS's budget as of the bill's enactment date. This action reduces the IRS's available funding without creating new tax policies or altering taxpayer obligations. The bill is procedural, focusing solely on redirecting existing, unspent government funds rather than changing tax laws or affecting individual taxpayers directly.
This bill extends the federal tax deduction for film and television productions through 2030, replacing the previous 2025 expiration date. It increases the standard deduction limit from $15 million to $30 million per production and raises the special limit for projects in designated areas from $20 million to $40 million. The deduction amounts will automatically adjust for inflation after 2026 based on the Consumer Price Index. The policy directly affects producers of eligible U.S. film and television projects by providing extended tax benefits for qualifying productions commencing after enactment.
HR 409, the Supporting Transit Commutes Act, amends the federal tax code to improve tax treatment for employers providing transit benefits. It allows employers to deduct the full amount of qualified transit benefits (like bus or train passes) up to the existing limit, instead of a reduced amount, for benefits provided through salary reduction agreements. This directly affects employers who offer transit passes or similar commuting benefits to employees. The change takes effect for taxable years beginning after the bill's enactment date. The policy change simplifies tax deductions for these benefits without altering the benefit limits themselves.
This bill prohibits the United Nations or its affiliated bodies from levying any tax, tariff, fee, or penalty on U.S. citizens or U.S. entities without a Senate-approved treaty. It specifically blocks U.S. funding for any United Nations activities related to implementing or enforcing a global carbon tax, defined as a tax on vessel emissions under a global fuel regime. The bill directly affects U.S. citizens and businesses by preventing the UN from imposing such taxes or using U.S. funds to support global carbon tax systems. It establishes a clear legal barrier requiring Senate approval for any UN tax affecting U.S. interests.
This joint resolution nullifies requirements for persons effectuating decentralized financial (DeFi) transactions to report certain information regarding digital asset sales to the Internal Revenue Service (IRS). Specifically, the joint resolution nullifies the requirements included in the rule titled Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales and issued by the IRS on December 30, 2024. Decentralized finance refers to the suite of financial activities and services that are facilitated by cryptocurrency and intended to be conducted without any sort of reliance on traditional financial tools or intermediaries.
HR 2566, the "End Taxpayer Subsidies for Electric Vehicles Act," would repeal the federal tax credit that currently allows consumers to reduce their income tax when purchasing new electric vehicles. This credit, known as the clean vehicle credit under Section 30D of the Internal Revenue Code, has directly affected buyers of qualifying electric vehicles by lowering their purchase costs. The bill removes this credit entirely, meaning future buyers would no longer receive this tax benefit for new electric vehicle purchases. The repeal would apply to vehicles placed in service after the bill's enactment date, with minor technical adjustments to other tax code sections referencing the repealed credit.
HRES 36 creates a new House committee, the Committee on the Elimination of Nonessential Federal Programs, to review and recommend cutting underperforming or unnecessary federal programs. The committee, composed of 14 members (including four from key committees and a bipartisan chair/vice chair), must annually report findings and propose specific legislation to eliminate targeted programs. It establishes expedited rules for such legislation, including a 10-hour debate limit and no amendments, while dissolving after the 120th Congress. This resolution directly affects House procedures and future budget decisions by streamlining program-cutting efforts.