This bill would remove the federal volume cap that currently limits the amount of qualified mortgage bonds that states and municipalities can issue. By exempting these bonds from the volume cap, states would have more flexibility to issue bonds used to finance affordable mortgages for first-time homebuyers. The legislation applies to any qualified mortgage bonds issued after the bill becomes law. The changes amend the Internal Revenue Code's rules on state and local bond issuances to help increase the availability of affordable mortgage financing. No specific funding amounts or sunset dates are included in the legislation.

The Health Savings for Families Act of 2026 modifies the tax rules governing Health Savings Accounts (HSAs) to allow one spouse to contribute to an HSA even if the other spouse is enrolled in a health flexible spending account (FSA). Currently, federal tax law generally prohibits HSA contributions when a spouse has an FSA, but this bill creates an exception as long as the FSA's reimbursements for the year stay within normal limits. The change affects married couples where one person wants to save money in an HSA for medical expenses while their spouse uses an FSA. The bill has no specified federal funding requirements since it adjusts tax eligibility rules. The amendment takes effect for plan years beginning after December 31, 2026.

Boxing Therapy for Parkinson's Access ActThis bill requires the Department of Veterans Affairs (VA) to furnish boxing-based exercise classes to veterans who (1) are enrolled in the VA health care system, (2) have been diagnosed with Parkinson's disease (or a similar movement disorder), and (3) elect to participate in such classes to treat the disease or disorder.

This bill modernizes federal tax rules for manufacturing and agricultural development bonds. It expands the definition of manufacturing facilities to include production of intangible property like software and patents, and increases the dollar limits for qualified small issue bonds from $10 million to $30 million per project, with an aggregate limit rising from $40 million to $120 million per taxpayer. For first-time farmers, the bill raises the maximum bond amount from $450,000 to $1 million and eliminates separate, lower limits on used farm equipment financing. The legislation also establishes automatic inflation adjustments for these limits starting in 2025 and 2026, ensuring they keep pace with economic changes. These changes take effect for bonds issued after the bill's enactment, making it easier for small manufacturers and beginning farmers to access tax-advantaged financing for equipment and facilities.

The Dietary Supplements Access Act would allow Americans to use pre-tax dollars from three types of health savings accounts to purchase dietary supplements, up to an annual limit of $500 per person ($250 for married individuals filing separately). The bill modifies the Internal Revenue Code to treat dietary supplements as qualified medical expenses for Health Savings Accounts, Archer Medical Savings Accounts, Health Flexible Spending Arrangements, and Health Reimbursement Arrangements. The legislation specifically excludes energy drinks, soft drinks, and sodas from this benefit and uses the federal definition of dietary supplements already established under food and drug law. These changes would take effect for expenses and distributions made after December 31, 2025, affecting individuals who have these employer-sponsored or self-directed health savings accounts.

This resolution supports designating April 20 through April 24, 2026, as "National Home Visiting Week" to recognize the importance of home visiting programs for early childhood development. Home visiting programs connect trained professionals with families to support child development, strengthen parent-child relationships, and reduce risks of abuse and neglect, particularly during critical early brain development years. The resolution highlights that federal home visiting programs currently operate across all 50 states, the District of Columbia, five territories, and Indigenous communities, serving over 150,000 families annually through nearly one million home visits. More than 20,000 home visitors and supervisors delivered these evidence-based services nationwide in 2024, with demonstrated positive outcomes for participating children and families according to federal program evaluations. This resolution does not create new funding or programs but rather expresses congressional support for recognizing and promoting the work of home visiting services.

H.Res. 1127 is a symbolic resolution expressing congressional support for designating the week of March 22-28, 2026, as "National Cleaning Week." The resolution recognizes the importance of cleaning and disinfection for public health, citing evidence that routine cleaning reduces virus-contaminated surfaces by 62 percent and helps prevent disease transmission. It honors the work of cleaning professionals and manufacturers who provide essential hygiene products and services in schools, hospitals, workplaces, and other public spaces. This is a non-binding resolution with no direct funding or regulatory requirements—it simply calls attention to the cleaning industry's role in maintaining safe, sanitary environments. The measure was introduced by Representatives LaHood and Krishnamoorthi and referred to the Committee on Energy and Commerce.

The CHEERS Act modifies tax depreciation rules to help restaurants, bars, and entertainment venues reduce their equipment costs. Specifically, it allows businesses to depreciate energy-efficient draft alcohol equipment—such as stainless steel or aluminum containers and commercial tap systems—over 15 years instead of longer periods, which accelerates their tax deductions. This applies to equipment installed in U.S. buildings and placed into service after December 31, 2025. The bill provides no direct federal funding but offers tax savings to hospitality businesses by speeding up depreciation write-offs on qualifying alcohol service equipment. The Treasury Department is directed to issue guidance on how the tax rule applies, including for businesses that rent or lease rather than own such equipment.

The Workforce Development Through Post-Graduation Scholarships Act of 2026 amends the tax code to allow certain post-graduation scholarship grants to be excluded from an individual's taxable income, similar to how traditional scholarships are treated. These grants must be provided by tax-exempt nonprofit organizations or community trusts and must require recipients to work and live in economically disadvantaged areas (those with below-average college degree attainment rates) while the organization repays a portion of their student loan debt. The bill prevents double tax benefits by prohibiting individuals from claiming the same interest payments under both this program and existing education deductions, and it exempts these grants from counting as taxable expenditures for private foundations. The Treasury Department must report on the program's implementation within three years, and the Government Accountability Office must conduct a comprehensive study within five years examining grant duration, amounts distributed, and loan holder benefits, with the tax changes effective for years beginning after the bill's enactment.

Foster Youth Housing Opportunity ActThis bill expands states' permissible uses of federal funds under the John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee program) to include supportive housing services.The Chafee program is administered by the Department of Health and Human Services (HHS) Children's Bureau and provides funding to support youth and young adults who are in, or were formerly in, foster care with their transition to adulthood. The program is funded through formula grants awarded to child welfare agencies in states, certain territories, and participating tribes.The bill allows states to use such funds to provide supportive services (e.g., financial counseling) for youth up to the age of 26 who are seeking to obtain or retain housing and who have experienced foster care and receive assistance under the Department of Housing and Urban Development (HUD) Section 8 Family Unification Program. Additionally, HHS and HUD must jointly develop and issue guidance to state public child welfare agencies and public housing authorities to improve alignment and coordination of housing supportive services.HHS, in consultation with HUD, also must report information about foster youth who are receiving federal housing assistance and the outcomes for such youth, including the extent to which such youth are able to access stable housing and the rates of homelessness. The report must include findings from any evaluations of state programs and recommendations for improving coordination between public child welfare agencies and federal housing programs.

This resolution supports the goals of National Catholic Schools Week, an event cosponsored by the National Catholic Educational Association and the U.S. Conference of Catholic Bishops and established to recognize the contributions of Catholic elementary and secondary schools in the United States.

The Retirement Rollover Flexibility Act would allow people to move money directly from Roth IRAs into designated Roth accounts within employer retirement plans, a transfer option currently not permitted under federal tax law. The bill specifically applies to individuals who have only one Roth IRA and whose account balance meets certain thresholds, and it includes special rules for automatic portability transfers between retirement plans. The changes would take effect immediately after the bill becomes law for any distributions made after that date. This legislation primarily affects retirement savers and workers who want more flexibility in consolidating their retirement savings across different account types without triggering tax penalties or complications. The bill includes technical provisions to ensure that funds transferred this way are treated fairly under tax rules, particularly regarding how earnings are taxed and when the funds become eligible for tax-free withdrawal.

This bill designates Route 66 as a National Historic Trail under the National Trails System Act. The trail spans approximately 2,400 miles from Chicago, Illinois, to Santa Monica, California, encompassing all alignments of U.S. Highway 66 that existed between 1926 and 1985. The National Park Service, under the Department of the Interior, would administer the trail while respecting its unique character and consulting with affected Indian tribes on decisions with substantial tribal impacts. The legislation includes significant protections for private property owners and other interests: the federal government cannot acquire private land without owner consent, cannot use eminent domain, cannot create buffer zones around the trail, and cannot restrict energy development, pipelines, or renewable energy projects in the area. The bill also clarifies that the designation does not create new federal permit requirements or limit existing authorities for granting easements and rights-of-way over the trail.

The Federal Receivership Fairness Act amends tax law to establish new procedures for determining federal tax liabilities when a court-appointed receiver takes control of a business or estate in receivership proceedings. Under this bill, courts overseeing receiverships can resolve disputes about unpaid federal taxes, penalties, and fines—giving receivers a streamlined way to settle tax obligations rather than having those disputes drag on indefinitely. The bill requires tax authorities to respond within 60 days if they want to audit a tax return filed by a receiver, and they must complete any examination within 180 days; if they miss these deadlines, the tax liability is considered discharged upon payment. The legislation also limits the government's ability to claim sovereign immunity in receivership cases, allowing courts to enforce their decisions and offset government claims against claims the government owes to the receivership estate. The law applies to tax returns for which the assessment period is still open as of the bill's enactment and to all future tax returns filed by receivers.

This bill designates the community-based outpatient clinic of the Department of Veterans Affairs in Bloomington, Illinois, as the Andrew Jackson Smith Medal of Honor Department of Veterans Affairs Clinic.

This bill directs the National Security Agency to develop an "AI Security Playbook" — a comprehensive strategy to protect advanced artificial intelligence technologies from theft by foreign governments and other major threat actors. The playbook will identify vulnerabilities in AI data centers and development facilities, pinpoint what information would be most valuable to steal, and recommend detection and prevention methods for cyber attacks targeting AI systems. The NSA must also analyze whether highly advanced AI systems need to be developed in secure government facilities and outline what that would look like, including cybersecurity measures, personnel vetting, and counterintelligence protocols. The agency will work with major AI companies and researchers to gather information and must submit a progress report to Congress within 90 days and a final report within 270 days of the law's enactment, with both classified and unclassified versions available to the private sector and public.

This bill encourages the use of retreaded tires—used tires that have been refurbished and resold—by offering tax credits to businesses that purchase them and requiring federal agencies to prioritize them in government procurement. Businesses that buy qualified retreaded tires (which must be retreaded and purchased in the United States) can claim a tax credit worth up to 30 percent of their purchase costs or $30 per tire, whichever is less, for tires placed in service after December 31, 2025. The credit expires after December 31, 2028. Additionally, federal agencies must purchase retreaded tires from the General Services Administration's approved list whenever they're available in the needed specifications, rather than buying new tires—with federal procurement rules to be updated within one year of the law's enactment. The bill aims to boost jobs in the tire retreading industry, reduce supply chain dependency on new tire manufacturing, and promote environmental sustainability by extending tire life.

The CHEERS Act allows restaurants, bars, and entertainment venues to claim federal tax deductions for energy-efficient kegs and draft equipment—specifically stainless steel or aluminum containers and commercial tap systems used to serve alcohol. This change amends the existing energy efficient commercial buildings tax deduction under the Internal Revenue Code to treat these items as qualifying property. The bill affects business owners in the hospitality industry who invest in this equipment, potentially reducing their federal tax liability. The legislation carries no new federal spending since it operates through existing tax deduction mechanisms, and it applies to property installed after December 31, 2024. The bill was introduced in May 2025 and referred to the House Ways and Means Committee.

Jobs and Opportunity with Benefits and Services (JOBS) for Success Act of 2025This bill reauthorizes the Temporary Assistance for Needy Families (TANF) program through FY2030, establishes new metrics for measuring states’ performance within the program, and makes other changes to the program’s requirements.Under current law, states participating in TANF are required to meet certain minimum participation rates, or percentages of beneficiaries engaged in work. The bill eliminates minimum participation rates and replaces them with metrics tied to employment outcomes, such as former beneficiaries’ rates of unsubsidized employment and earnings at particular points in time. The Department of Health and Human Services must publish a website with information on each state’s performance. The bill also requires states to create an individual opportunity plan for each beneficiary and to meet with each work-eligible beneficiary at least every 90 days to review the individual’s progress under their plan. (Under current law, individual plans are optional.)Further, the bill prohibits states from using TANF funds to provide benefits to families with monthly incomes that exceed twice the poverty line.Finally, the bill requires states to spend at least 25% of their TANF grant funds on certain activities, including work supports, education and training, and apprenticeships. The bill also lowers the percentage of TANF funds that a state may spend on administrative costs to 10%, with an exception for costs related to case management necessary to assist in the development of individual opportunity plans.

The Advancing Water Reuse Act creates a federal tax credit equal to 30 percent of qualified investment costs for water reuse projects undertaken by businesses and municipalities. The credit applies to companies in industrial, manufacturing, data center, and food processing facilities that install or upgrade systems to recycle water instead of using freshwater, as well as to municipalities that build or expand water recycling systems. The legislation also allows businesses to claim the credit when they transfer water reuse equipment to utilities under a written agreement, ensuring the property owner rather than the utility receives the tax benefit. The tax credit applies to property placed in service starting after the bill's enactment through December 31, 2032. This incentive is designed to encourage private and public investment in water conservation infrastructure by reducing the upfront costs of transitioning to recycled water systems.

This bill expands and improves the federal historic tax credit, which encourages property owners to rehabilitate historic buildings. The legislation increases the standard credit from 20 percent to 30 percent for qualifying small projects (up to $3.75 million in rehabilitation costs, or $5 million in rural areas), allowing these credits to be transferred to other taxpayers who can use them. The bill also broadens eligibility by allowing more building types to qualify and removes certain tax penalties associated with claiming the credit. These changes take effect immediately for buildings placed in service after the bill's enactment, except for one provision applying retroactively to 2024. The bill is intended to make historic preservation more economically attractive and accessible to smaller developers and rural communities.

This resolution designates the week of April 21-25, 2025, as "National Home Visiting Week" to recognize the importance of home visiting programs for families with young children. Home visiting programs connect trained professionals with parents to support healthy child development, strengthen family relationships, and prevent abuse and neglect. According to the resolution, these programs reached over 139,000 families in fiscal year 2023, delivered more than 919,000 home visits across all 50 states and several territories, and employed over 20,000 home visitors nationwide. The resolution has no direct funding or implementation requirements—it is a symbolic measure expressing Congress's support for home visiting services and their role in helping young children develop and families thrive. The resolution was introduced by Representatives LaHood, Davis of Illinois, Yakym, and Chu on April 17, 2025.

The Affordable Housing Credit Improvement Act significantly expands federal support for affordable housing by nearly tripling state funding allocations—raising per capita amounts to $4.25 and minimum state grants to $4.876 million annually, adjusted for inflation each year. The bill broadens eligibility and protections by allowing more low-income families to remain in housing even if their incomes rise, creating exceptions for vulnerable populations including veterans, people with disabilities, domestic violence survivors, and foster youth, and designating rural areas as eligible for tax credits. It also improves developer incentives by allowing relocation costs and longer reconstruction periods after disasters to count toward tax credits, removing population limits in distressed areas, and providing higher credits for housing serving the poorest households. Additionally, the bill streamlines financing by allowing multiple refinancings of housing bonds and gives state agencies greater flexibility in selecting projects based on community need rather than local government opposition. The changes take effect immediately or in 2025, with Congress signaling that future efforts should focus on program transparency and ending discriminatory zoning practices that prevent affordable housing development.

H.Res. 305 is a symbolic resolution expressing congressional support for designating the fourth Wednesday of February as "Hypertrophic Cardiomyopathy Awareness Day." The resolution does not create any new programs, funding, or legal requirements; instead, it acknowledges the importance of raising awareness about hypertrophic cardiomyopathy (HCM), a genetic heart condition that causes thickening of the heart muscle and affects an estimated 700,000 to 1.65 million Americans, though 85 percent remain undiagnosed. The resolution highlights that HCM symptoms such as shortness of breath, chest pain, and fainting are easily confused with other conditions, and that untreated HCM significantly increases mortality risk. By supporting this awareness day, Congress aims to encourage Americans to seek appropriate medical care and help patients, caregivers, and families better understand the disease and available treatment options.

The Small Business Tax Fairness and Compliance Simplification Act extends and modifies tax credits and reporting requirements primarily for the beauty service industry. The bill expands an existing employer tax credit for social security taxes paid on employee tips to include beauty services (such as barbering, nail care, and esthetics) alongside food and beverage establishments, effective for tax years after December 31, 2024. It also creates a "safe harbor" for beauty service employers who conduct tip education programs, maintain proper employee records, and ensure compliance with tax laws—protecting them from IRS tip examinations except in cases involving current or former employees, effective after December 31, 2025. Additionally, the legislation requires beauty service space rental owners who receive $600 or more annually from two or more individuals to report those rental payments to the IRS and furnish statements to renters by January 31 of the following year, also effective for payments after December 31, 2025. Together, these provisions aim to reduce compliance burdens on small beauty service businesses while improving tax reporting transparency in an industry with significant informal employment.