The Shipbuilding Investment and Workforce Act amends federal tax law to create "maritime prosperity zones" that can be designated as qualified opportunity zones, which are areas that receive special tax incentives to encourage investment and economic development. Under this bill, up to 100 maritime census tracts that support shipbuilding, port operations, vessel repair, and related industries can qualify for these tax benefits, allowing investors to defer or reduce capital gains taxes on investments made in these zones. The Secretary of Commerce, in consultation with the Departments of Defense, Navy, and Transportation, along with other federal officials, will nominate and designate these zones, with the process required to begin by July 1, 2027. The bill specifically includes industries involved in ship and boat building, metal fabrication, navigation systems, water transportation, and engineering services. These changes take effect after December 31, 2026, and are designed to stimulate investment and job creation in maritime communities.

This resolution honors the memory of Corey Comperatore from Sarver, Pennsylvania, who died on July 13, 2024. Comperatore was a volunteer firefighter with the Buffalo Township Volunteer Fire Department, a U.S. Army Reserves veteran, and an active member of his community through his church. He is survived by his wife Helen and two daughters, Allyson and Kaylee. The House of Representatives formally mourns his loss and celebrates his legacy of service to his country and community, noting that he died heroically while protecting his family from danger.

This bill would exempt qualified religious institutions from paying a federal excise tax on investment income. Currently, certain organizations including colleges and universities with large endowments must pay a 1.25 percent excise tax on their net investment income, but this bill would create an exception for religious institutions that meet specific criteria. To qualify, an institution must have been established after 1776 in association with a religious organization, have at least 25 percent of its governing board appointed or approved by that religious organization, maintain a formal agreement with the organization, and have a published mission based on religious tenets. The exemption would take effect for tax years beginning after December 31, 2025, and the Treasury Department must issue implementing regulations by the end of 2026.

This bill exempts certain digital assets from federal appraisal requirements when donors contribute them to qualified charities. Specifically, donors who give "widely traded digital assets" such as major cryptocurrencies to charities can claim tax deductions without obtaining the expensive independent appraisals normally required for large charitable donations. To qualify, digital assets must be fungible, have readily available price quotes on exchanges, have a market capitalization exceeding $500 million, and the donor cannot own more than 10 percent of the asset's total units. The provision takes effect for tax years beginning after December 31, 2026, and applies to major cryptocurrencies that meet the bill's stability and market requirements, while allowing the Treasury Secretary to exclude assets prone to price manipulation or lacking reliable pricing. The bill also establishes comprehensive definitions for various types of digital assets and wrapped tokens to clarify how these rules apply across different cryptocurrency structures.

The Congressional Records Protection Act would prohibit federal and state government agencies from obtaining search warrants, subpoenas, court orders, or other legal processes to access records belonging to members of Congress or congressional employees, with limited exceptions. The bill applies to records created in the course of official duties and communications involving members or staff. The main exceptions allow authorities to obtain such records only when investigating a Member of Congress or congressional employee as a criminal suspect, or when seeking records from third parties about a congressional target of a criminal investigation. When records are obtained, government agencies must notify the affected member or employee within 10 days, and cannot review the materials for 30 days after notification, though courts can delay notification briefly if it would jeopardize an active criminal investigation. The bill aims to strengthen constitutional protections for congressional independence while maintaining law enforcement authority to investigate criminal activity.

The Concurrent Care for Comfort Act clarifies Medicare's coverage and payment for palliative dialysis services provided to individuals with end-stage renal disease who elect hospice care. Currently, Medicare rules create confusion about whether patients can receive comfort-focused dialysis alongside hospice services. This bill allows Medicare to cover and separately pay for palliative dialysis services furnished by dialysis facilities or providers, up to a maximum of ten sessions per patient, while the patient is receiving hospice care. The Secretary of Health and Human Services must establish a payment methodology by 2026 that considers the cost of providing these palliative services and may adjust the ten-session limit starting in 2029 based on data and stakeholder feedback. Standard Medicare cost-sharing rules, such as deductibles and coinsurance, will apply to these palliative dialysis services.

This resolution expresses support for tax policies that support working families and recognizes the tax relief enacted as part of the 2025 reconciliation act.

IRS Whistleblower Program Improvement ActThis bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.Specifically, the billrevises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence,allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower),modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, andrequires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)

H.R. 6446 modifies how U.S. Customs and Border Protection investigates potential violations of antidumping and countervailing duty orders—laws designed to protect American industries from unfairly priced or subsidized imports. The bill gives the Customs Commissioner the authority to launch investigations on their own initiative when they have reason to believe imported goods are being brought into the country illegally to avoid these duties, rather than waiting only for complaints from other parties. It also changes the rules for judicial review by requiring that anyone challenging an evasion determination must first pay all duties and fees that were collected, preventing companies from disputing a ruling while keeping the imported goods. The legislation, introduced in December 2025 by Representatives Kelly and Deluzio, affects importers and U.S. companies competing against these imports, though it contains no specific appropriations or implementation timeline.

This resolution expresses support for the designation of Rare Cancer Day.

The Diagnostic Accuracy in Sepsis Act of 2025 amends Medicare rules to classify blood culture contamination as a hospital-acquired condition starting in fiscal year 2026. This means hospitals will be held accountable for blood culture contamination under Medicare's quality and safety standards, similar to other hospital-acquired infections. The bill requires the Secretary of Health and Human Services to establish a measure defining acceptable contamination rates, setting a benchmark that hospitals should not exceed a 1 percent contamination rate. The legislation affects all Medicare-participating hospitals and aims to improve the accuracy of sepsis diagnosis by reducing contamination in blood cultures, which can lead to misdiagnosis and unnecessary antibiotic use. No specific new funding is appropriated in the bill; instead, it creates a new performance metric that hospitals must meet to comply with existing Medicare quality standards.

H.R. 4566 directs the Secretary of the Interior to study whether Washington's Trail–1753 should be designated as a national historic trail. The trail covers approximately 500 miles from Williamsburg, Virginia, to Fort LeBoeuf (now Waterford), Pennsylvania, and follows the route that George Washington traveled during a 1753-1754 diplomatic mission to French forces on behalf of Virginia's governor, just before the French and Indian War began. The bill amends the National Trails System Act to add this trail to the list of routes eligible for feasibility study. This legislation would enable the federal government to assess the historical significance, resource management needs, and practicality of establishing this trail as an official national historic trail. No specific funding amount or timeline for completion of the study is mentioned in the bill text.

H.R. 4547 is a special military honors bill that advances Captain Thomas B. Hagen from the U.S. Navy into the rank of rear admiral (lower half) on the retired list. The bill was introduced by Representative Kelly of Pennsylvania in July 2025 and referred to the House Armed Services Committee for consideration. This advancement is purely honorary and does not increase Hagen's retirement pay, other military benefits, or affect any benefits owed to family members or other individuals based on his service. The legislation essentially upgrades Hagen's official rank designation for purposes of recognition and status, though his actual compensation and entitlements remain unchanged from what he already receives as a retired naval officer.

H.Res. 571 is a congressional resolution marking the one-year anniversary of an attempted assassination of President Donald Trump that occurred on July 13, 2024, in Butler, Pennsylvania, and acknowledging a second attempt on September 15, 2024, in West Palm Beach, Florida. The resolution honors Corey D. Comperatore, who died protecting his family during the Pennsylvania shooting, and David Dutch and James Copenhaver, who were critically injured in the attack. It expresses gratitude to law enforcement, first responders, and medical personnel who responded to the incidents and affirms the role of the U.S. Secret Service in protecting the nation's elected officials. The resolution also broadly condemns violence against political officials and calls on Americans to reject political violence and divisive rhetoric that threatens democratic processes and endangers public servants. This is a symbolic resolution with no funding or programmatic requirements; it simply states the House's official position on these events and related matters.

Treat and Reduce Obesity Act of 2025This bill expands Medicare coverage of intensive behavioral therapy for obesity. Specifically, the bill allows coverage for therapy that is provided by (1) a physician who is not a primary care physician; or (2) other health care providers (e.g., physician assistants and nurse practitioners) and approved counseling programs, if provided upon a referral from, and in coordination with, a physician or primary care practitioner. Currently, such therapy is covered only if provided by a primary care practitioner.The bill also allows coverage under Medicare's prescription drug benefit of drugs used for the treatment of obesity or for weight loss management for individuals who are overweight.

H.R. 4184 would exclude certain clinical trial compensation from federal income taxes, making it tax-free for participants. Specifically, individuals participating in approved clinical trials—or their dependents—would not owe taxes on money they receive as payment for participation or for reimbursement of trial-related expenses. The bill also protects these payments from counting as income when determining eligibility for federal assistance programs like Medicaid, SNAP, or housing subsidies, ensuring that participating in clinical trials doesn't disqualify someone from or reduce their government benefits. The tax exclusion takes effect for payments made after December 31, 2025. This change affects anyone enrolled in clinical trials and could make it easier for people to participate in medical research without financial penalties.

H.R. 3687 renews the opportunity zones tax incentive program, which is set to expire at the end of 2026, by creating a new round of designations beginning January 1, 2027, allowing states to nominate up to 25% of their low-income communities as zones with a requirement that at least one-third be rural areas. The bill enhances tax benefits by offering rural opportunity funds a 30% tax basis increase compared to 10% for other investments after 2026, and allows investors to defer up to $10,000 in ordinary income annually. To ensure accountability, the legislation requires qualified opportunity funds and businesses to file annual reports detailing their investments and activities, with penalties ranging from $500 to $2,500 per day for noncompliance, and mandates that the Treasury Department publish annual public reports on fund performance metrics including job creation and economic impact. These provisions aim to incentivize private investment in economically distressed communities while maintaining transparency about the program's effectiveness.

Improving Seniors' Timely Access to Care Act of 2025This bill establishes several requirements and standards relating to prior authorization processes under Medicare Advantage (MA) plans.Specifically, MA plans must (1) establish an electronic prior authorization program that meets specified standards; (2) annually submit to the CMS for publication specified prior authorization information, including the percentage of requests approved and the average response time; and (3) meet other standards, as set by the Centers for Medicare & Medicaid Services (CMS), relating to the quality and timeliness of prior authorization determinations.The CMS and the Office of the National Coordinator for Health Information Technology must publish on the CMS' website a report that analyzes the information received from MA plans, the feasibility of implementing real-time decision making with respect to prior authorization requests, and the impact of decisions that are made using artificial intelligence on patient access.

H.R. 3450 would allow taxpayers to deduct up to $10,000 per year in interest paid on car loans for vehicles purchased after December 31, 2024, through the end of 2028. The deduction applies to loans on passenger vehicles—including cars, motorcycles, minivans, and recreational vehicles—that were finally assembled in the United States, but excludes commercial vehicles, fleet purchases, and salvage-title vehicles. The deduction phases out for higher earners, reducing by $200 for each $1,000 of modified adjusted gross income above $100,000 ($200,000 for joint returns). The bill also requires lenders to report vehicle loan interest of $600 or more annually to the IRS. This change primarily benefits middle-income car buyers by making vehicle financing costs deductible, similar to mortgage interest, and is set to expire at the end of 2028 unless extended.

The Promotion and Expansion of Private Employee Ownership Act of 2025 aims to encourage employee ownership of S corporations through employee stock ownership plans (ESOPs). The bill removes a tax deferral deadline that was set to expire in 2027, allowing business owners to indefinitely defer capital gains taxes when selling stock to employee-owned plans. It also changes Small Business Administration rules so that companies remain eligible for small business benefits even after an ESOP acquires more than 49 percent ownership, as long as the company still meets other size requirements. The legislation creates two new federal positions—a Treasury Department office to provide technical assistance on S corporation ESOPs and a Labor Department Advocate for Employee Ownership to educate workers and employers about these ownership opportunities. The bill takes effect immediately for tax provisions and January 1 of the following year for Small Business Act changes, with no specific funding amount mandated but authorization for necessary appropriations included.

H.R. 3006 would limit out-of-pocket costs for Medicare patients receiving surgery at ambulatory surgical centers (outpatient surgery facilities). Currently, patients can face coinsurance charges that exceed the standard annual deductible for hospital inpatient care; this bill would cap those charges at the inpatient hospital deductible amount, preventing them from paying more. Medicare would cover the difference between the reduced coinsurance and what would have been charged. The change affects Medicare beneficiaries undergoing procedures at ambulatory surgical centers and takes effect on January 1, 2026. The bill was introduced by Representatives Kelly, Menendez, Balderson, and Larson and referred to the committees on Energy and Commerce and Ways and Means.

H.R. 2854 creates a new federal tax credit to encourage construction and rehabilitation of affordable homes in low-income neighborhoods, addressing the housing shortage that disproportionately affects disadvantaged communities. The credit covers 1-4 unit homes sold to buyers earning up to 140% of area median income and equals the lesser of: development costs exceeding the sale price, 40% of eligible costs, or 32% of the national median home price. State housing agencies manage allocations based on population, with credit priority given to projects that serve local housing needs and support small builders and remodelers. Homeowners who sell within five years must repay a portion of tax benefits, though hardship waivers are available, while a separate credit incentivizes contractors to rehabilitate homes for low-to-moderate income owners. The tax benefits take effect for tax years beginning after December 31, 2025, with the Treasury Secretary authorized to issue rules preventing abuse.

The Personal Health Investment Today Act of 2025 allows Americans to use pre-tax dollars from health savings accounts and flexible spending accounts to pay for fitness and exercise expenses, treating these health activities like other medical care deductions. The bill covers gym memberships, fitness instruction, exercise equipment, and fitness videos, with an annual spending limit of $1,000 per person ($2,000 for joint filers or heads of household). Qualifying fitness facilities must be open to the public, comply with anti-discrimination laws, and cannot be private clubs or facilities primarily offering golf, hunting, sailing, or riding. The law takes effect for any tax year that begins after Congress passes the legislation, aiming to reduce healthcare costs by promoting preventive health and encouraging Americans to engage in physical activity by lowering its out-of-pocket cost.

H.R. 2198 would modify tax rules for Real Estate Investment Trusts (REITs) by increasing the asset threshold for their taxable subsidiaries from 20 percent to 25 percent of total assets. REITs are investment vehicles that own income-producing real estate and pass earnings to shareholders, while taxable REIT subsidiaries allow them to conduct certain non-real estate business activities. This change would give REITs more flexibility to invest in taxable subsidiaries without violating tax code requirements. The bill has no associated funding since it is a tax code amendment, and the change would take effect for tax years beginning after December 31, 2025. The legislation is supported by a bipartisan group of House members and has been referred to the Committee on Ways and Means.

Restore Protections for Dialysis Patients ActThis bill specifies certain requirements for private health insurers regarding coverage of individuals with end stage renal disease (ESRD) who are also covered under Medicare. In particular, the bill specifies that insurers may not limit benefits, including limiting network composition, in a manner that will affect ESRD Medicare beneficiaries differently compared to others without ESRD. The bill additionally specifies that insurers are not required to include a particular renal dialysis provider or a particular number of such providers as part of their networks.