The Build the Wall Act of 2025 redirects unused Coronavirus relief funds to create a dedicated account for constructing physical barriers along the southern U.S. border. It mandates that the Department of Homeland Security use these redirected funds - specifically unobligated amounts from the Social Security Act's pandemic recovery programs - to build and maintain border walls. The bill directly affects the Department of Homeland Security (as the agency responsible for implementation) and U.S. taxpayers (as the source of redirected funds). This is a funding mechanism, not a new policy, repurposing existing pandemic relief money for border infrastructure.
This bill, titled the Expanding Support for Living Donors Act of 2026, amends the Public Health Service Act to expand financial assistance for individuals who donate organs while alive. It directly affects living organ donors by removing income restrictions and increasing the maximum reimbursement amount for their qualifying medical expenses. The legislation sets a new maximum reimbursement of $10,000 for fiscal year 2027, with automatic annual adjustments based on inflation, and requires the Secretary of Health and Human Services to submit detailed annual reports on program funding, participation, and outcomes. Additionally, the bill mandates a Government Accountability Office study to examine how Medicare could potentially cover costs currently reimbursed through this program.
This bill, titled the Healthcare is Human Act of 2026, creates a tax credit for licensed health care professionals who work in qualifying facilities, including Veterans Affairs medical facilities and those located in health professional shortage areas. The credit amount varies based on the number of hours worked each month, ranging from $300 to $500 per month depending on whether the professional works between 80-120, 120-160, or more than 160 hours of qualifying health care services. To receive the credit, professionals must work at least 80 hours in at least 8 months during the tax year, and their modified adjusted gross income must not exceed $200,000 for single filers or $400,000 for joint filers. The credit is available for taxable years beginning after December 31, 2025, and expires after December 31, 2030, with a requirement for a Government Accountability Office study to evaluate its impact on health care retention and access.
This resolution recognizes the importance of fully funding the Department of Homeland Security (DHS). The resolution also (1) cautions that Americans are at greater risk each day DHS is subject to a lapse in appropriations, and (2) expresses gratitude to DHS employees for their commitment to protect the United States.
This bill, the IRS Whistleblower Program Improvement Act, aims to strengthen protections and incentives for individuals who report tax violations to the Internal Revenue Service. It directly affects whistleblowers who submit information about tax evasion or avoidance schemes and the IRS officials who evaluate those reports. Key changes include requiring Tax Court reviews of whistleblower awards to be conducted de novo based on the original administrative record, granting whistleblowers anonymity before the Tax Court unless a societal interest outweighs potential harm, and adding interest to award amounts if the IRS delays providing preliminary recommendations. The legislation also modifies IRS annual reports to include descriptions of top tax avoidance schemes disclosed by whistleblowers and corrects a provision regarding attorney fee deductions for whistleblowers.
This bill authorizes $150 million annually for fiscal years 2026 through 2031 to fund fundamental plant biology research at the National Science Foundation. The funds will be distributed through competitive grants to universities, nonprofit groups, private companies, and government agencies for research on plant and microbial biology relevant to agriculture, food, and biotechnology. The legislation also updates the legal definition of a nonprofit organization within the NSF's governing statute to align with current tax code requirements.
This bill, known as the Stop Presidential Embezzlement Act, imposes a 100 percent federal tax on civil damages received by high-ranking government officials, including the President, Vice President, members of Congress, and top executive branch leaders. The tax applies specifically to money these officials receive from lawsuits filed against the United States government, covering settlements, verdicts, or judgments obtained during their tenure in office. The legislation amends the Internal Revenue Code to treat these damages as taxable income while simultaneously excluding them from gross income calculations, effectively creating a special tax category for this specific type of compensation. The changes take effect for any damages received after the bill is enacted, targeting financial recovery from civil actions rather than criminal penalties or other forms of compensation.
This bill reauthorizes funding for the State Offices of Rural Health Program, which supports state-level efforts to improve healthcare access in rural areas. It authorizes $12.5 million annually for fiscal years 2023 through 2027 and increases funding to $13.5 million per year for fiscal years 2028 through 2032. The money will be distributed through grants to states that operate offices focused on rural health initiatives. This legislation directly affects state health departments and organizations working to address healthcare disparities in rural communities. The bill makes no changes to eligibility requirements or program goals, only extending and adjusting the funding levels.
This bill establishes a fellowship program within the Internal Revenue Service to recruit private sector data scientists for a specialized task force aimed at improving tax administration. The program would hire at least 10 fellows on multi-year contracts to work on complex tax cases, develop data-driven audit methods, and train IRS staff in advanced analytics and artificial intelligence. Fellows would receive competitive pay comparable to senior government positions and could be permanently hired after their terms, while the IRS Commissioner must submit annual reports to Congress on the program's effectiveness and costs. The initiative focuses on using data analysis to enhance audit selection, detect offshore tax evasion, and improve overall tax collection efficiency.
This bill provides temporary funding to ensure Transportation Security Administration employees receive their regular pay, benefits, and allowances during a potential government funding gap in fiscal year 2026. It allows the agency to use Treasury funds to cover salaries and benefits starting February 14, 2026, until a full-year budget is passed or the fiscal year ends on September 30, 2026. The legislation prevents employees from receiving duplicate payments by restricting these funds to periods when no other pay sources are available and requires any costs to be transferred to the permanent budget once enacted. The bill takes effect retroactively as if it were passed on February 13, 2026, to cover the initial days of the potential funding lapse.
