The American Shipyard Investment Act of 2026 creates a federal tax credit to encourage investment in U.S. shipyard facilities and related manufacturing. Companies that construct, repair, or maintain commercial or military vessels, or manufacture critical vessel components and equipment, can claim a tax credit equal to 25 percent of their qualified investment in these facilities, with the credit increasing to 35 percent for facilities located in economically distressed areas. The bill affects shipbuilders, vessel manufacturers, and equipment suppliers across the country by reducing their federal tax liability on investments in qualifying shipyard infrastructure. The tax credit is available for property placed in service after the bill's introduction through December 31, 2033, providing an eight-year window for companies to take advantage of the incentive. This legislation aims to strengthen domestic shipbuilding capacity as part of U.S. national defense and economic security.

This bill requires Medicare Advantage insurance plans to disclose detailed financial information to consumers starting in 2029. Plans must publicly report how much revenue they receive, how much they spend on actual medical claims, overhead costs, and their medical loss ratio (the percentage of premium dollars spent on care versus administrative expenses). The Secretary of Health and Human Services will establish a consumer-friendly format for this disclosure, which plans must publish on their own websites and submit to the government. The bill also requires that benefit information provided electronically by Medicare Advantage plans use the same uniform format as other health insurance plans when practicable, making it easier for consumers to compare coverage options across different insurers. These transparency requirements aim to give Medicare beneficiaries better information to evaluate and compare insurance plans.

# Summary of H.R. 9477: AI Incident Reporting Act This bill requires major artificial intelligence model developers to report certain dangerous AI incidents to the Secretary of Commerce. The Secretary has 180 days to establish rules determining which AI models pose significant risks to national security or public safety and must be reported, with developers having seven days to report incidents once they discover them. Reportable incidents include AI systems that try to evade human control, steal their own code, enable cyberattacks or weapons development, or demonstrate other serious capabilities. Companies must submit initial reports within seven days and supplemental reports with updates, and the Secretary must inform Congress within 48 hours for imminent threats or within 30 days for other incidents. The bill protects reported information from public disclosure and shields companies from using their own reports against them in lawsuits or regulatory enforcement, though the government can still use the information to address security threats. Developers who fail to report face civil penalties up to two million dollars per violation.

This bill authorizes the Army to enter into partnerships with private companies to extract strategic and critical minerals from Army industrial facilities and properties. Companies would be able to recover minerals from land, facilities, waste streams, and byproducts under Army control, with the Army receiving compensation in the form of cash payments, minerals, equipment, infrastructure improvements, or other support for its industrial operations. The private companies would be responsible for complying with all environmental laws and regulations, and must provide financial assurance such as bonding or insurance to protect the government from liability related to contamination or environmental damage. Any cash payments received by the Army can be retained and used for facility operations, maintenance, modernization, and environmental cleanup without requiring additional congressional appropriation. The Secretary of the Army must submit an annual report to Congress beginning one year after enactment, identifying the number of mineral extraction partnerships established and describing the types of minerals involved.

The WAGES Act of 2026 creates a new tax credit to encourage employers to hire and train apprentices through registered apprenticeship programs, addressing workforce shortages in high-demand fields like construction, manufacturing, healthcare, and IT. Employers can claim a credit equal to 50 percent of qualified apprentice wages (capped at $5,000 per apprentice per quarter) plus program expenses (capped between $5,000 and $50,000 per quarter) for the first two years of apprenticeship, with credits in excess of tax liability refundable as tax overpayments. The bill also allows employers to provide tax-free awards up to $1,500 to apprentices as part of their training and increases the limit for qualified plan apprenticeship awards to $5,000. To prevent misuse, the law extends IRS audit periods to six years for credit claims, prohibits employers from claiming both the credit and wage deductions for the same expenses, and bars employers receiving other federal workforce funding from using the credit. The tax credit becomes effective in the calendar quarter after the bill becomes law, with administrative guidance from the Treasury and Labor Departments to help employers and payroll processors understand and access the new incentive.

The SPONSOR Act would hold tax-exempt nonprofit organizations (501(c)(3) groups) criminally and civilly liable for activities funded through fiscal sponsorships if those activities involve terrorism support, force-based interference with constitutional rights, or disruption of interstate commerce. The bill applies when a nonprofit receives tax-deductible donations specifically designated for fiscal sponsorship purposes—meaning the nonprofit acts as a financial intermediary for projects that aren't independently tax-exempt. Under the legislation, nonprofits would be presumed responsible for ensuring their sponsored funds comply with all applicable laws, though they could defend themselves by demonstrating due diligence and reasonable oversight. The bill contains no specific funding allocations or implementation timelines, as it primarily creates new legal liability rather than establishing a funded program.

H.R. 7800 establishes a White House Council on Fathers and Sons within the Executive Office of the President to address challenges facing fathers and sons in America. The bill cites concerns including declining male educational attainment, suicide and overdose rates among men, and economic disadvantages for children raised without fathers. The Council will be chaired by the Deputy Assistant to the President and include representatives from major federal agencies like State, Defense, Labor, and Education, along with representatives from faith communities. The Council's duties include reviewing federal programs to ensure they address issues affecting fathers and sons, combating "deaths of despair," reporting to the President on legislative impacts, and developing relevant policy proposals. The bill authorizes funding through existing Department of Health and Human Services appropriations, with each participating federal department covering its own expenses, with an initial report required within 150 days of enactment.

H.R. 7509, the Deterring Adversarial Access to Americans' Data Act, amends the federal tax code to penalize U.S. businesses that use technology controlled by foreign adversaries—such as certain Chinese, Russian, Iranian, or North Korean entities. The bill denies these companies several valuable tax benefits, including bonus depreciation (accelerated deductions for equipment), full expensing of research costs, research and development tax credits, and certain business interest deductions. The legislation defines "foreign adversary-controlled technology" broadly to include any information technology or service designed by hostile foreign governments or entities, as well as systems dependent on such technology for core functions. The restrictions apply to taxable years beginning one year after the bill's enactment, giving businesses a transition period to comply. While the bill contains no new direct federal spending, it reduces tax revenue by limiting deductions and credits for affected companies.

The Grave Injustice Parity Act allows individuals to receive federal tax deductions when they donate money or property to nonprofit cemeteries through their estates or as gifts during their lifetime. Currently, the tax code does not recognize these cemetery donations as deductible charitable contributions, which puts cemeteries at a disadvantage compared to other nonprofits like schools and hospitals. The bill modifies the Internal Revenue Code to allow deductions for transfers to cemetery companies and burial corporations that are not operated for profit and are exclusively owned and operated for their members' benefit. The bill also allows private charitable foundations to distribute funds to qualifying cemeteries without tax penalties. These changes take effect for donations made after the bill is signed into law, potentially encouraging more financial support for cemetery maintenance and operations.

Taxpayer Due Process Enhancement ActThis bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the Internal Revenue Service (IRS) from applying tax overpayments to a tax liability that is disputed in such proceedings, and expands the Tax Court’s jurisdiction.As background, IRS collection actions and the underlying tax liability (in some circumstances) may be disputed in a CDP hearing. Collection actions are suspended during CDP proceedings, but the IRS may apply tax overpayments from other tax years to the disputed tax liability. The Tax Court may review an appeal of a CDP hearing determination. However, the Supreme Court held in Commissioner v. Zuch that the Tax Court loses jurisdiction over a CDP appeal if the CDP hearing determination is revoked because tax overpayments are applied to and fully satisfy the tax liability. In such circumstances, the taxpayer may claim a refund and seek redress in federal district court. Currently, the limitations period to file a refund claim is not suspended during CDP proceedings.The billsuspends the limitations period for claiming a tax refund during CDP proceedings (with exceptions),prohibits the IRS from applying tax overpayments to a properly disputed tax liability during CDP proceedings (unless waived or an exception applies),expands the Tax Court's jurisdiction in CDP cases to include jurisdiction over the underlying tax liability amount (if properly disputed), andprovides that the Tax Court retains its jurisdiction if the IRS abandons collection actions.

The Hidden Foster Care Transparency Act requires states to track and publicly report on "hidden foster care arrangements"—situations where children are separated from their parents without court involvement or formal state custody, often when child protective services agencies suggest or pressure families to place children with relatives or others during investigations. States must report detailed data to the federal government including the number of children affected, types of allegations involved, whether parents received legal help, how long separations lasted, and outcomes such as reunification or entry into formal foster care. The Secretary of Health and Human Services must compile this state data into annual reports to Congress and the public, ensuring standardized national measurement of these informal arrangements. The bill makes these reporting requirements a condition for states to receive federal foster care funding, creating a compliance mechanism to bring transparency to practices that currently occur largely outside the formal child welfare system.

Tax Court Improvement ActThis bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.The bill alsoexpands the type of Tax Court proceedings for which special trial judges may be appointed,authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, andrequires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Tariff Revenue Used to Secure Tomorrow Act or TRUST ActThis bill establishes the Tariff Trust Fund within the Treasury and requires certain revenues collected from duties (e.g., tariffs) to be deposited into the fund and used for deficit reduction.If the federal government maintains a budget deficit for any fiscal year beginning with FY2026 and continues to maintain a budget deficit for the subsequent fiscal year, the bill requires amounts collected from the imposition of duties for the subsequent fiscal year that exceed the amounts collected from duties for FY2025 to be deposited into the fund established by this bill. Any amounts deposited into the fund must be transferred to the general fund of the Treasury and may only be used for deficit reduction.

This joint resolution proposes a constitutional amendment that requires federal expenditures and receipts to be balanced, which may occur over more than one year. Under the amendment, expenditures include all federal expenditures except those for payment of debt. Receipts do not include receipts derived from borrowing. The amendment requires Congress to achieve balance within 10 years of the ratification of the amendment. In an emergency situation, two-thirds of the House of Representatives and the Senate may authorize additional expenditures that are not otherwise permitted by the amendment. The additional expenditures must be for a limited time, and debts incurred from the expenditures must be paid as soon as practicable.

H.R. 4239 directs the Comptroller General to conduct a study of weather monitoring systems in rural America and submit findings to Congress within 120 days of the bill's enactment. The study will examine the current capacity and effectiveness of rural weather monitoring systems, identify geographic gaps in coverage, assess available resources for improvements, and document barriers that rural communities face when obtaining or upgrading weather equipment. This legislation affects rural farmers, communities, and emergency management officials who rely on accurate weather data but often lack adequate monitoring infrastructure. The bill does not authorize specific funding or implementation of new systems—it is purely a fact-finding measure intended to establish a baseline understanding of rural weather monitoring needs and challenges to inform future policy decisions.

H.R. 3781 significantly increases criminal and financial penalties for people who violate U.S. immigration laws, particularly those who overstay their visas. The bill makes several key changes: it raises civil fines for illegal entry from $50-$250 to $500-$1,000, and it creates new criminal penalties for visa overstays of just 10 days or more, with potential prison sentences of up to 6 months for a first offense and up to 2 years for subsequent offenses. Additionally, violators would face civil penalties ranging from $500-$1,000 per violation, or double that amount if they have previous violations. The legislation affects foreign nationals who enter or remain in the United States illegally or fail to comply with the terms of their visa status. The bill contains no specific funding allocation or implementation timeline, but would apply to immigration enforcement going forward.

Strong Communities Act of 2025This bill allows funds under the Community Oriented Policing Services grant program to be used to make competitive grants for local law enforcement agencies to provide training to officers and recruits who agree to serve in law enforcement agencies in their communities.

Promoting and Respecting Economically Vital American Innovation Leadership Act or the PREVAIL ActThis bill addresses various issues relating to the U.S. Patent and Trademark Office (USPTO), including by imposing additional requirements on administrative patent validity challenges (proceedings to review and potentially cancel issued patents) at the USPTO.The bill modifies provisions relating to inter partes reviews (IPRs) and other administrative patent validity proceedings, including byprohibiting an administrative patent judge who participated in deciding whether to institute an IPR (i.e., whether to allow the IPR to proceed based on the initial petition) from also participating in deciding the final outcome of the same IPR;prohibiting a person (individual or entity) from petitioning for an IPR against a patent unless the person meets certain standing requirements (currently, any person may petition for an IPR);prohibiting a person who has challenged a patent's validity in an IPR from raising the same challenges against the patent in other proceedings (e.g., district court) if the IPR has been instituted; andraising the burden that the petitioner in an IPR must meet to invalidate a previously issued patent claim.The bill also makes institutions of higher education (IHEs) and nonprofit entities that hold patents on behalf of IHEs eligible for reduced patent-related fees, including filing fees. (Currently, employees of IHEs are eligible for reduced fees but not the IHEs themselves.)The bill also makes fees collected by the USPTO available for the USPTO's use without further appropriations from Congress.

The No Tax on Overtime Act would allow workers to deduct qualifying overtime compensation from their federal income taxes. The deduction applies to overtime pay required under the Fair Labor Standards Act and is capped at 300 hours of overtime per year; for married couples filing jointly, each spouse can claim the deduction separately for up to 300 hours. However, the deduction phases out for higher earners, reducing by $100 for every $1,000 of income above $100,000 (or $200,000 for joint returns), meaning it primarily benefits middle-income and lower-income workers who earn overtime. The bill requires employers to report overtime compensation separately on W-2 forms and takes effect for tax years beginning after December 31, 2024. No specific funding is allocated, as the bill reduces federal tax revenue rather than appropriating money.

H.R. 2456 would eliminate the Department of Education by October 1, 2026, and distribute its functions across multiple federal agencies, including the Department of Health and Human Services, Treasury, National Science Foundation, Department of Labor, Department of Interior, and Department of Justice. The bill argues that the Education Department has failed to improve U.S. education outcomes over its 45-year existence and proposes returning education authority to states and local communities. To accomplish the shutdown, the bill requires the President to develop a comprehensive liquidation plan within 180 days and establishes a new Office of Education within HHS to oversee the transition, led by a presidentially-appointed Director with two assistants. Specific programs would transfer to different agencies—for example, special education and K-12 programs to HHS, higher education grants to Treasury and the National Science Foundation, vocational programs to Labor, and the Office for Civil Rights to the Department of Justice. The legislation includes provisions to ensure that existing contracts, legal proceedings, and lawsuits continue without interruption under the receiving agencies.

H.R. 2380 amends federal workforce development law to expand training opportunities for young people aged 16-21 who are still in school, as well as out-of-school youth of any age. The bill allows local workforce areas to use a funding mechanism called individual training accounts to pay for job training services from approved providers, similar to how these accounts currently work for adults and workers who have lost jobs. This change gives youth more direct access to federal workforce funds for skills training in fields aligned with local job market needs. The legislation, introduced by Representatives Moran and Smucker in March 2025, does not specify new funding amounts or timelines for implementation beyond amending the existing Workforce Innovation and Opportunity Act.

No Dollars to Uyghur Forced Labor ActThis bill prohibits the Department of State and the U.S. Agency for International Development from spending funds on a policy, program, or contract that knowingly uses goods from China's Xinjiang Uyghur Autonomous Region (XUAR) or produced by entities associated with forced labor in XUAR.This prohibition includes goods from (1) the XUAR; (2) entities that source materials from the XUAR; or (3) entities involved with forced labor from the XUAR, such as entities in the XUAR that manufacture goods with forced labor or entities working with the XUAR government to transport forced laborers.The State Department may waive this prohibition, after notifying Congress, if it obtains written assurance that the relevant program partner (1) will not use goods produced in the XUAR for the program, and (2) will develop a system to ensure compliance with the bill's prohibitions.

Realizing Engineering, Science, and Technology Opportunities by Restoring Exclusive Patent Rights Act of 2025 or the RESTORE Patent Rights Act of 2025This bill establishes a rebuttable presumption for injunctive relief in patent infringement cases. Specifically, if a court enters a final judgment finding infringement of a right secured by patent, the patent owner shall be entitled to a rebuttable presumption that the court should grant a permanent injunction with respect to that infringing conduct.(In 2006, the U.S. Supreme Court held in eBay v. MercExchange that patent holders do not have an automatic right to a permanent injunction in a patent infringement case.)

Border Security Investment ActThis bill imposes a fee on the electronic transfer of funds (i.e., remittances) sent to certain countries and provides funding for border security activities from the collected amounts.Specifically, the fee shall apply to remittances sent through money services business to one of the five countries that had the most citizens or nationals unlawfully enter the United States in the previous fiscal year, as determined by U.S. Customs and Border Protection. The fee must be 37% of the amount sent.Half of the money collected by the fee must be placed in a trust fund for reimbursing border states for expenses incurred for border security enforcement measures. The other half must be placed in another trust fund for (1) deploying technology and installing physical barriers along the U.S.-Mexico border, and (2) paying the wages and salaries of U.S. Border Patrol agents.If the amount in the trust funds exceeds a certain threshold, the excess money must be used only for deficit reduction.