The Scratch Cooked Meals for Students Act of 2026 creates a five-year pilot program to provide grants to school districts that prepare meals using unprocessed or minimally processed ingredients. To receive funding, schools must apply and prioritize those serving low-income students and those committed to self-operation or collective bargaining agreements. The grants cover costs for staff training, kitchen equipment, employee wages, and technology, while recipients must work with a technical assistance center to create implementation plans. Schools receiving the money will report on their progress by tracking the percentage of whole ingredients used and the number of scratch-cooked menu items served. The program is authorized to receive $20 million annually from fiscal years 2027 through 2031.
The Western Tribal Water Act of 2026 directs federal funding to improve drinking water infrastructure for tribes in the Upper Colorado River Basin. Specifically, it amends an existing program to include ten eligible projects within this region and allocates $60 million for each of fiscal years 2027 and 2028. This legislation aims to address critical water supply needs and aging infrastructure, such as the $50 million project planned for the Ute Mountain Ute Tribe. The bill does not create new agencies or alter tribal sovereignty, but rather expands financial resources available through current federal mechanisms.
This resolution expresses the House of Representatives' desire to eliminate child poverty and establish a national target to guide future policy. It recognizes the significant drop in poverty during 2021 caused by expanded federal support, such as the Child Tax Credit, and calls for making these investments permanent. The document highlights disparities affecting Black, Hispanic, and immigrant children, as well as those living in U.S. territories, and advocates for increased federal spending on early childhood education and essential services like nutrition and housing. Ultimately, it encourages states and localities to adopt policies that align with these goals to ensure all children have access to basic necessities and educational opportunities.
The Critical Mineral and Extraction Tax Parity Act expands a federal tax credit for advanced manufacturing to include eleven new critical minerals, such as boron, copper, and uranium, while also adding specific rules for phosphate. It allows companies that extract ore in the United States to claim these credits for the extraction costs themselves, provided they certify that the ore is refined into a qualifying mineral and sold to an unrelated buyer. Additionally, the bill removes a previous penalty that reduced tax credit amounts for metallurgical coal, ensuring these materials receive the same financial support as other critical minerals. These changes are designed to encourage domestic production and processing of essential raw materials and will take effect for minerals produced and sold after December 31, 2025.
The Protecting Circuit Boards and Substrates Act creates a new federal tax credit for businesses that purchase printed circuit boards manufactured in the United States. This credit allows companies to claim 25 percent of the cost they incur for these domestically fabricated electronic components, which are defined as layered structures connecting various electronic parts. The provision is designed to encourage the use of American-made circuit boards by making them more financially attractive for taxpayers. It will take effect for purchases made after December 31, 2025, and the Treasury Department will issue necessary regulations to implement the rule.
The Evidence-Based Youth Suicide Prevention Act of 2026 directs the Secretary of Health and Human Services to fund demonstration programs that test suicide prevention strategies specifically in schools and other youth-serving settings. To ensure effectiveness, the bill requires that funded programs be supported by strong, moderate, or promising evidence from rigorous studies and mandates coordination with state and local educational agencies. Recipients must track various outcomes, including mental health safety, academic performance, and student engagement, while submitting annual reports to Congress on their findings. Funding is authorized for fiscal years 2027 through 2032 to support these evidence-based initiatives and innovative approaches that include rigorous evaluation plans.
The Traumatic Births Research Act of 2026 directs the Department of Health and Human Services to study how traumatic birth experiences and post-traumatic stress disorder affect mothers, infants, and families. This legislation expands research funding to include states, Indian Tribes, and Tribal organizations, requiring that study results be broken down by race and ethnicity. Additionally, the bill authorizes a pilot program to compare midwife-led care models against traditional medical care regarding their impact on birth trauma and mental health. To monitor progress, the Secretary must submit an interim report by the end of fiscal year 2028 and a final report by the end of fiscal year 2030.
The Semiconductor Superiority Act expands the advanced manufacturing investment credit to include semiconductor facilities located in outer space, specifically low-Earth orbit. This provision allows companies to claim tax credits for equipment used in space-based manufacturing, even if some components are not physically located in orbit or are used for transporting crew and supplies. The bill also clarifies that flight control, crew habitation, and repair activities in space count as manufacturing functions for the purpose of this credit. Additionally, the law excludes rockets and launch vehicles from qualifying as eligible property under this new rule. These changes apply only to facilities and equipment placed in service after the act is enacted.
The Skill Savings Account Act of 2026 creates a new type of tax-advantaged account designed to help eligible U.S. employees save money specifically for qualified education expenses. Under this bill, both employers and employees can contribute cash to these accounts without immediately paying income tax, provided the total contributions do not exceed $5,250 for employer contributions and $10,000 for employee contributions in a single year. Funds withdrawn from the account must be used exclusively for education costs to remain tax-free; otherwise, the distribution is taxed as income and subject to an additional 20% penalty for beneficiaries under age 65. The legislation also establishes specific rules for trust management and requires the Treasury Department to issue regulations within one year of enactment.
The No Tax on Border Patrol Agent Overtime Act modifies federal tax laws to exclude certain overtime pay earned by border patrol agents from taxation. Specifically, the bill defines "qualified overtime compensation" to include various forms of extra pay, such as premium pay and supplemental rates, that exceed an agent's standard basic salary. This change means that eligible border patrol agents will not have to pay income taxes on these specific overtime earnings starting in the 2026 tax year. The legislation directly affects federal border patrol agents by altering how their compensation is treated under the Internal Revenue Code.
