H.R. 9176, the PAR Act, creates a tax exemption for foreign investors who trade digital assets through U.S. brokers or on their own accounts, treating such trading similarly to how the tax code currently handles securities and commodities trading. The exemption prevents foreign persons from being classified as engaged in a U.S. trade or business solely based on digital asset trading activity, which would otherwise trigger U.S. tax obligations. The provision takes effect for tax years beginning after December 31, 2025. The bill also clarifies that its digital asset tax definitions do not change how digital assets are regulated under securities or commodities laws and do not apply to tax periods before the law takes effect, preserving existing regulatory frameworks alongside the new tax rules.

The Small Business Tax Cut Act increases the tax deduction for qualified business income from 20 percent to 23 percent, allowing small business owners and self-employed individuals to reduce their taxable income by a larger amount. The bill also eases income limitations on who can claim this deduction by creating a phase-in structure for higher earners and expanding eligibility to include certain interest dividends from business development companies. These changes apply to taxable years beginning after December 31, 2026, meaning they would take effect for tax returns filed in 2027. The legislation does not specify additional federal spending or revenue impacts, as it primarily adjusts existing tax code provisions. The bill was introduced in April 2026 and referred to the House Ways and Means Committee.

The Save Struggling Hospitals Act would make permanent a Medicare policy designed to help hospitals in low-wage areas. Under current rules, hospitals in regions with below-average worker wages receive reduced Medicare payments because payment formulas are based on local wage levels. This bill would codify an existing temporary policy that increases payments to hospitals in areas below the 25th percentile in wages by half the difference between their local wage index and the national 25th percentile standard, effective from October 2019 forward. The adjustment would be applied in a budget-neutral manner, meaning any increases to low-wage hospitals would be offset by adjustments elsewhere, though hospitals below the 75th percentile wage threshold cannot have their payments decreased. This legislation primarily affects rural and economically disadvantaged hospitals that struggle to compete financially due to lower local wage costs, helping them maintain operations and services in their communities.

This legislation authorizes the use of Emancipation Hall in the Capitol Visitor Center for a Holocaust remembrance ceremony on April 14, 2026. The ceremony is part of the annual Days of Remembrance, which commemorates victims of the Holocaust. The bill affects those organizing and participating in the memorial event, allowing them to use this prominent congressional venue for the ceremony. The Architect of the Capitol will oversee any physical preparations needed for the event and may set conditions for the hall's use. No federal funding is specified in the resolution, as it simply grants permission to use the existing facility.

H.R. 6800 would amend the tax code to allow the Treasury Secretary to revoke the tax-exempt status of organizations that provide material support to designated terrorist groups. Under the bill, organizations that provide more than a minimal amount of support to terrorist entities within a three-year period could be designated as "terrorist supporting organizations" and lose their tax benefits. Before making such a designation, the Treasury Secretary must notify the organization in writing and give it 90 days to either prove it didn't provide the support, return the support and certify it won't do so again, or challenge the government's evidence in court. Organizations can appeal Treasury's decision through the IRS appeals process and can seek judicial review in federal court, with protections for classified national security information. The bill would take effect immediately upon enactment for any future designations.

The DO NOT Call Act of 2025 strengthens penalties for violations of the Telephone Consumer Protection Act, which regulates unwanted calls and text messages. The bill adds new criminal penalties for people who willfully violate telemarketing laws, creating a baseline punishment of up to one year in prison and fines, with enhanced penalties of up to three years in prison for serious violations involving prior convictions, massive call volumes (over 100,000 calls in 24 hours or 1 million in 30 days), intent to further felonies, or financial losses exceeding $5,000. The legislation also doubles the existing civil penalties for providing false caller identification information, increasing fines from $10,000 to $20,000 per violation. This bill affects telemarketers, scammers, and robocallers while protecting consumers from unwanted calls and texts. The bill contains no specific funding allocations or implementation timelines beyond the penalty structure itself.

Improving Social Security's Service to Victims of Identity Theft ActThis bill requires the Social Security Administration to provide a single point of contact for any individual whose Social Security account number has been misused. The single point of contact must consist of a team or subset of specially trained employees, and must track the individual's case to completion and coordinate with other specialized units to resolve issues as quickly as possible.

This bill repeals District of Columbia (DC) laws related to sealing and expunging criminal records, sentencing of individuals under age 18, and traffic enforcement measures.First, the bill repeals expanded eligibility in DC for sealing or expunging records of certain citations, charges, arrests, and criminal convictions. (An expunged record is erased; a sealed record may remain accessible to law enforcement but not the public.) The bill also repeals related enforcement provisions, including civil penalties against background check companies for reporting on sealed or expunged offenses.Next, the bill reinstates mandatory minimum sentences and life imprisonment (without the possibility of parole or release) for individuals under age 18 at the time an offense was committed. The bill also eliminates requirements for the Metropolitan Police Department to provide records to the DC Criminal Justice Coordinating Council (CJCC) and for the Department of Corrections to provide the CJCC with access to individuals under age 21 for a report on youth crime. Further, the bill repeals a legal process by which a defendant who was convicted as an adult and who was under the age of 18 at the time the offense was committed may seek a reduced sentence.Additionally, the bill eliminates DC's automated traffic enforcement systems for the detection of moving violations (e.g., speed cameras), including vehicle owners' liability to pay fines for such violations. The bill also repeals a DC law prohibiting right turns at red traffic signals on DC streets.

Restoring the Armed Career Criminal Act This bill expands the criminal offenses that qualify as prior convictions for the purpose of enhanced sentencing under the Armed Career Criminal Act (ACCA). Currently, the ACCA imposes a 15-year mandatory minimum prison term on a defendant who possesses, receives, or transports a firearm as a prohibited person (e.g., felon) and has three or more prior convictions for a serious drug offense or violent felony (or both) committed on separate occasions.The term serious drug offense means a federal or state offense with a statutory maximum prison term of 10 years or more. A state offense must involve the manufacture, distribution, or possession of a controlled substance as defined in the Controlled Substances Act.The term violent felony means any crime punishable by a prison term of more than one year that (1) has as an element the use, attempted use, or threatened use of physical force; or (2) is burglary, arson, or extortion, or involves explosives.This bill replaces serious drug offense and violent felony with a new category of qualifying prior offense: serious felony convictions. The term serious felony conviction means (1) any conviction that, at the time of sentencing, was a felony offense punishable by a statutory maximum prison term of 10 years or more; or (2) any group of convictions imposed in the same proceeding or in consolidated proceedings with a total prison term of 10 years of more, regardless of how many years the defendant served.

This resolution honors the life, achievements, and legacy of Frederick W. Smith, the founder of the company FedEx. The resolution also honors his dedication to the city of Memphis, Tennessee.

The NCAA Accountability Act of 2025 establishes federal due process standards for how the NCAA and similar large athletic organizations investigate and punish member institutions and student athletes for rule violations. The bill requires the NCAA to provide written notice of investigations within 60 days, limit investigations to violations from the previous two years, issue detailed charges within eight months, and hold hearings before penalties take effect—all while prohibiting the use of confidential sources as evidence. Member institutions can appeal punishments through binding arbitration and have the right to disclose investigation details if they choose. The U.S. Attorney General is tasked with enforcing the law, investigating complaints against the NCAA, and imposing civil penalties ranging from $10,000 to $15 million for violations, with implementation required within one year of the bill's enactment. This legislation directly affects the NCAA and its member colleges and universities by significantly constraining how athletic enforcement operates and giving institutions more legal protections during disciplinary proceedings.

This bill increases tax credits that employers can claim for providing child care to their workers. Currently, employers can deduct 25 percent of eligible child care expenses; this bill raises that to 40 percent for most employers, 50 percent for small businesses with 500 or fewer employees, and 60 percent for businesses in rural areas or economically distressed neighborhoods. The bill also raises the maximum annual credit an employer can claim from current levels to $1.2 million, with a cap of $2 million in qualifying child care expenses per year. The changes take effect for tax years beginning after the bill's enactment. Additionally, the Treasury Department must launch a public awareness campaign within one year to inform employers about the credit, and the Government Accountability Office must study state and local child care regulations within 12 months to identify ways to reduce barriers that discourage employer participation in child care programs.

Rural Patient Monitoring Access Act or the RPM Access ActThis bill conditions Medicare payment for remote patient monitoring services on certain requirements.Specifically, the bill conditions payment on (1) the ability of certain health care practitioners to be available in real time to respond to any detected anomalies; (2) the use of a system that can transmit relevant data in a format that is compatible with electronic health records, as needed; and (3) the reporting of such data, as required by the Centers for Medicare & Medicaid Services (CMS), to evaluate any cost savings as a result of such services.The bill also establishes a floor for certain payment calculations with respect to such services.The CMS must report on cost savings realized and expenses incurred from the use of such services over a four-year period.

The Holocaust Insurance Accountability Act of 2025 creates new legal avenues for beneficiaries of insurance policies issued during Nazi Germany's control (1933-1945) and in occupied territories to recover unpaid policy proceeds. The bill specifically overrides a 2003 Supreme Court ruling that had blocked such claims based on foreign policy concerns, and it allows beneficiaries—including U.S. citizens and their heirs—to file civil suits in federal court against insurers and related companies. Claimants can pursue either state law or federal common law remedies, with successful plaintiffs receiving the policy proceeds plus 6 percent annual interest and potential triple damages if bad faith is proven; attorney's fees are also awarded to prevailing beneficiaries. The bill establishes a uniform 10-year filing deadline from enactment and invalidates prior court judgments and settlement agreements that had dismissed similar claims, though it preserves valid settlements made through the International Commission on Holocaust Era Insurance Claims for non-humanitarian payments. No specific federal funding is allocated in the legislation, as it primarily creates a legal mechanism for private recovery from insurance companies.

The Winter Canola Study Act of 2025 directs the U.S. Department of Agriculture to research how winter canola and other cold-weather oilseed crops can be incorporated into crop insurance programs that support double-cropping and rotational farming systems. The bill recognizes that winter canola produces oil for renewable fuels like biodiesel that emit significantly lower greenhouse gases than conventional fuel, while also improving farm profitability and using land that would otherwise sit idle. The legislation allocates $10 million annually from fiscal years 2024 through 2029 for research through the National Institute of Food and Agriculture, with a focus on evaluating insurance costs, risk management benefits, soil health, and biodiversity improvements. Within 13 months of passage, the USDA must report findings and recommendations to Congress regarding the feasibility of supporting these alternative crop systems. The bill primarily affects farmers, agricultural researchers, crop insurers, and renewable fuel producers interested in expanding sustainable biofuel production.

The Small Business Taxpayer Bill of Rights Act of 2025 provides significant protections and remedies for small businesses (those with average annual gross receipts under $50 million) in disputes with the IRS. The bill removes net worth limits preventing small businesses from recovering attorney's fees and costs, increases civil damages from $1 million to $5 million for reckless IRS employee conduct with an extended 5-year statute of limitations, and strengthens penalties for unauthorized IRS disclosures and misconduct. Additional reforms include annual inflation adjustments to penalty thresholds, restrictions on IRS authority to raise new issues during appeals or place liens on primary residences, mandatory leave for employees who improperly review tax-exempt applications, and new deductions for audit defense expenses up to $5,000. The bill also requires Treasury Inspector General oversight of IRS audit selection for potential discrimination and expands economic hardship protections for business owners facing IRS levies.

Protecting Our Supreme Court Justices Act of 2025 This bill increases the statutory maximum prison term—from one year to five years—for picketing or parading in or near a building or residence used by a judge, juror, witness, or court officer with the intent of interfering with, obstructing, or impeding the administration of justice, or with the intent of influencing a judge, juror, witness, or court officer, in the discharge of his or her duty.

This bill would allow state and federal prisons and jails to use cellphone jamming equipment without Federal Communications Commission (FCC) interference. Currently, the FCC prohibits jamming technology because it can disrupt legitimate wireless communications. The legislation removes that FCC restriction, allowing correctional facilities to block contraband phone calls and communications from inmates within housing units. Facilities would be required to consult with local law enforcement before deploying jamming systems and notify federal authorities of their use, while state correctional facilities must fund the equipment and operations themselves. The bill aims to help prison administrators combat the use of smuggled cellphones, which are often used to coordinate criminal activity, but would eliminate broad FCC oversight of these communications-disrupting technologies.

This concurrent resolution authorizes the use of Emancipation Hall in the Capitol Visitor Center on April 23, 2025, for a ceremony as part of the commemoration of the days of remembrance of victims of the Holocaust.

Grown in America Act of 2025This bill establishes a new tax credit (as part of the general business tax credit) for domestically produced agriculture.Specifically, the bill allows a tax credit for the lesser of (1) 25% of domestically produced agricultural commodity expenses multiplied by the ratio of such expenses to total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically), or (1) $100 million. (Conditions apply).To qualify for the tax credit, a business’s average expenses (over three years) for domestically produced agricultural commodities must exceed a certain percentage of total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically). The required percentage is 50% for 2026 and increases by 5% each year until it reaches 85% for tax years beginning after 2033.Under the bill, agricultural commodities includehorticultural, viticultural, and dairy products;livestock and livestock products (excluding live animals);poultry and bee raising products; andfarm-raised fish products.In addition, the general business tax credit limit based on a business’s tax liability is calculated separately for the domestically produced agriculture tax credit, and the credit is generally limited to 50% of a business’s net regular tax liability.Finally, domestically produced agriculture tax credit amounts in excess of such limitation may be carried forward for 10 years (rather than the 20 years allowed for other business tax credits).

The Rural Health Innovation Act of 2025 establishes two federal grant programs to strengthen healthcare in rural areas. The first program provides grants of up to $500,000 per year to rural health clinics and Federally qualified health centers to operate as urgent care and emergency triage centers, with up to $750,000 available in the first year for new facilities. The second program awards up to $500,000 annually to rural public health departments to enhance emergency services, primary care, and medical equipment in rural areas. Both programs fund five-year grant periods with renewal options and prioritize entities already operating on the date of application. The legislation authorizes $25 million in funding for each fiscal year from 2026 through 2030 for both programs combined and requires the Secretary of Health and Human Services to report to Congress within three years on program outcomes, including impacts on access to care and federal healthcare savings.

H.R. 1255 reinstates the ability of states and local governments to issue "advance refunding bonds," a financing tool that was previously restricted. Advance refunding bonds allow communities to refinance existing municipal bonds early, typically to save money on debt payments. The bill restores this practice for most municipal bonds while including safeguards: it limits how many times a bond can be refinanced, requires issuers to achieve real debt-service savings (not just profit from interest rate arbitrage), and sets specific rules for managing proceeds and redemption timelines. The legislation applies to bonds issued after its enactment, with no specific federal funding required since advance refunding bonds are primarily a state and local financing mechanism. By expanding this refinancing option, the bill aims to help municipalities reduce borrowing costs and free up resources for community investments.

Small Business Investment Act of 2025 This bill reduces the time period a noncorporate taxpayer is required to hold qualified small business stock (QSBS) before a percentage of the gain on the sale or exchange of such stock may be excluded from gross income. (Limitations apply.) The bill also expands QSBS to include qualified debt instruments and certain corporate stock.Under current law, a noncorporate taxpayer may exclude from gross income 100% of the gain from the sale or exchange of QSBS acquired after September 27, 2010 (or a smaller percentage if acquired on or before such date) and held for more than five years. Further, under current law, QSBS must be C corporation stock. (Exclusions and other requirements apply.)The bill allows a noncorporate taxpayer to exclude from gross income50% of the gain on the sale or exchange of QSBS (purchased after the enactment date of the bill) held for three years,75% of the gain on the sale or exchange of such stock held for four years, and100% of the gain on the sale or exchange of such stock held for five years.Further, the bill expands QSBS to include stock acquired through the conversion of a qualified convertible debt instrument (e.g., bond converted into stock). Under the bill, the holding period of such stock includes the time period during which the qualified convertible debt instrument is held.Finally, the bill expands QSBS to include corporate stock, not just C corporation stock. (Limitations apply.).

The Rural America Health Corps Act would establish a five-year demonstration program to help healthcare professionals pay off student loans if they work in rural areas with health shortages. The program targets doctors, nurses, and other health professionals who qualify for the existing National Health Service Corps Loan Repayment Program but aren't currently participating in it. Participants must commit to five years of full-time work in a rural health professional shortage area, and the government would repay up to $200,000 of their eligible student loans—paying one-fifth each year and the remainder after completing all five years. The bill authorizes $50 million per year for fiscal years 2026 through 2030 and requires the Department of Health and Human Services to report back to Congress within five years on whether the program improved healthcare access in rural communities.

H.R. 949 directs the federal government to study a 163-mile segment of the Hatchie River in Tennessee—from the Tennessee-Mississippi state line to where it meets the Mississippi River—to determine whether it should be added to the National Wild and Scenic Rivers System. The Secretary of the Interior must complete this study within three years of receiving funding and submit findings to Congress. The study should specifically examine how the river segment could be managed through partnerships with state, local, and community organizations. This bill does not add the river to the protected system automatically; it simply authorizes and requires a formal evaluation process that could lead to future protection if Congress approves.