Vern Buchanan

AI Tax Integrity Act of 2026This bill requires the Internal Revenue Service to establish a pilot program to use artificial intelligence to identify inaccurate federal tax returns. Upon completion of the pilot program, the Government Accountability Office must submit a report to Congress describing theaggregate amount of improper tax refunds or reduced tax liability attributable to fraud detected by the pilot program,aggregate amount recovered as a result of the pilot program, andaccuracy of the artificial intelligence tools used in the pilot program in identifying fraudulent federal tax returns.

The Semiconductor Superiority Act clarifies that companies can claim federal tax credits for advanced semiconductor manufacturing facilities located in outer space, including those in low-Earth orbit. The bill amends the Internal Revenue Code to specify that equipment used to transport crew, supplies, and materials to and from space-based semiconductor facilities qualifies for the advanced manufacturing investment credit, as do support operations like flight control and crew habitation in space. The legislation takes effect for property placed in service after the bill's enactment and applies specifically to facilities owned by United States persons that were launched from within the United States. This change would allow companies investing in next-generation space-based semiconductor manufacturing to receive the same tax incentives available for terrestrial facilities, though the bill excludes launch vehicles themselves from the tax credit benefits.

The AI Fraud Accountability Act makes it a federal crime to use AI-generated deepfakes or digital impersonations to commit fraud, with violators facing up to three years in prison and fines. The bill defines "digital impersonation" as realistic synthetic audio or video of real or fictional people created through AI or similar technology and used to deceive people into surrendering money or valuables. The Federal Trade Commission will enforce violations as unfair or deceptive business practices, while the National Institute of Standards and Technology will establish a working group within 30 days to develop best practices for detecting and preventing such fraud, publishing recommendations within one year and updating them annually for ten years. The legislation also directs the FTC and Department of Justice to work with foreign law enforcement in the top ten countries where such fraud originates and to report to Congress annually on their efforts. The bill includes exceptions for law enforcement investigations and intelligence activities, and preserves protections for parody, satire, and journalism.

The Protecting Animals in Military Training Act would ban the Department of Defense from using live animals—including dogs, cats, primates, and marine mammals—in live fire trauma training exercises. The bill, introduced in December 2025, requires the Secretary of Defense to replace live animals with alternative training methods such as advanced simulators, mannequins, human cadavers, or actors. This legislation affects military medical and combat training programs across the Defense Department. The bill contains no specific funding allocation or implementation timeline beyond requiring compliance once it becomes law.

This bill amends the Animal Welfare Act to ban the captive breeding and sale of mink for fur production across the United States, prohibiting the transport, sale, and possession of farmed mink in interstate and foreign commerce. The legislation affects mink farmers and the fur industry, while excluding certain entities like zoos and research facilities from the prohibition. To ease the transition, the bill authorizes the Secretary of Agriculture to purchase privately owned mink farms at prices determined by calculating the average number of mink owned over the previous three years and the farm's infrastructure value. The legislation does not specify a timeline or dedicated funding amount, instead making any buyout purchases subject to available Congressional appropriations. The bill was introduced in December 2025 by Representatives Buchanan and DeLauro and referred to the House Agriculture Committee.

The Alzheimer's Screening and Prevention Act of 2025 (ASAP Act) would require Medicare to cover blood-based tests that detect early signs of Alzheimer's disease and related dementias, even before symptoms appear. The bill applies to seniors enrolled in Medicare and would make these screening tests available starting January 1, 2028. The tests covered would include blood tests analyzing cell-free nucleic acids, genomic sequencing, protein expression, and other FDA-approved equivalent tests designed to identify early-stage disease. The legislation does not specify dedicated funding amounts but directs Medicare to cover and pay for these tests once they are FDA-cleared or approved. This change aims to enable earlier diagnosis and potential intervention for dementia patients while the disease is in its earliest stages.

This bill directs the National Highway Traffic Safety Administration to create a grant and technical assistance program to help states develop systems for storing emergency contact information within driver's license and identification records. The program, which must be established within 180 days of the bill's enactment, is designed to allow people to voluntarily provide emergency contacts that can be accessed by authorized emergency personnel during crises. States receiving assistance must guarantee that participation is completely voluntary, implement strong data security protections, limit access to emergency responders only, and ensure that emergency contact information is never displayed on the physical card itself. The Secretary of Transportation must report to Congress within one year on how the program is being implemented across states and what technical support has been provided. The bill applies to all 50 states, Washington D.C., and U.S. territories including Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.

Health Care Efficiency Through Flexibility ActThis bill delays certain requirements relating to the reporting of quality measures by accountable care organizations (ACOs) under the Medicare Shared Savings Program. It also requires the Centers for Medicare & Medicaid Services (CMS) to establish a pilot program that tests alternative digital reporting methods for ACOs.The Medicare Shared Savings Program enables ACOs to receive payments for savings stemming from care coordination and management. In 2024, the CMS issued a rule requiring ACOs to report on quality measures using a certain electronic system beginning in 2025. The bill allows ACOs to continue to use prior methods of reporting quality measures through 2029. Additionally, the CMS must establish a pilot program to test other digital reporting methods from 2028-2032; ACOs that participate in the pilot program are exempt from using other methods. The CMS must publicly post an analysis of the program and any related recommendations for using the tested methods.

Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025 or the DETECT Act of 2025This bill directs the Government Accountability Office to submit a report to Congress within 180 days from the date of enactment on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.

The Small Nonprofit Retirement Security Act of 2025 extends two existing federal tax credits to tax-exempt organizations like nonprofits and charities that currently cannot access them. Specifically, the bill makes available the small employer pension plan startup credit and the retirement auto-enrollment credit to eligible small nonprofits, allowing these organizations to offset their payroll taxes by up to the amount of the credits they qualify for. This change applies to tax years beginning after December 31, 2024, and is designed to help smaller nonprofit employers establish or expand retirement benefits for their workers without additional out-of-pocket costs. The bill includes a provision to transfer any lost federal tax revenue to Social Security and disability trust funds to compensate for the reduced tax collections.

Hospital Inpatient Services Modernization ActThis bill extends the Acute Hospital Care at Home Program under Medicare and requires an additional study regarding the program. The program allows hospitals to treat certain patients from emergency departments or inpatient hospital beds at home.Specifically, the bill extends the program through FY2030 and requires the Centers for Medicare & Medicaid Services to conduct a study of the program with respect to several metrics, including the quality of care, incurred costs, types of services, and demographics of patients under the program compared to inpatient settings.

This bill temporarily eliminates tariffs (import taxes) on bicycle parts imported into the United States for assembly into complete bicycles, with the goal of boosting domestic bicycle manufacturing. The duty-free treatment applies to a specific list of components—including frames, wheels, motors, batteries, and other parts—when importers certify that these parts will be used to assemble bicycles for sale. The bill affects bicycle manufacturers and importers who currently pay tariffs on foreign-sourced components, potentially lowering production costs and encouraging more bicycles to be assembled domestically. The measure is set to last for ten years, and requires the International Trade Commission to report back within five years on whether the tariff suspension is effectively increasing U.S. bicycle production toward targets of two million bicycles annually by year five and five million by year ten. Customs and Border Protection will oversee compliance and can require documentation proving imported parts are actually used in U.S. bicycle assembly.

The FORCE-FIT Act directs the Department of Defense to run a five-year pilot program that provides continuous glucose monitoring technology to military members who are considered not medically ready or partially medically ready due to metabolic health issues, including those with prediabetes, type 2 diabetes, obesity, or a history of gestational diabetes. The goal is to track metabolic health in real time, provide early interventions, and improve both individual health and overall military readiness. The bill includes strong privacy protections, prohibiting the military from using this health data to discharge service members and requiring private companies providing the technology to delete all information after use. The Government Accountability Office will report on the program's effectiveness after three years and again at five years, while the Department of Defense must also submit findings on how the program affected force readiness and whether it should continue.

The Alzheimer's Law Enforcement Education Act of 2025 directs the Department of Justice's Office of Community Oriented Policing Services to develop an online training course for law enforcement, correctional officers, and probation officers on how to interact with people who have Alzheimer's disease and similar forms of dementia. The course must be completed within one year of the bill's enactment and will cover recognizing symptoms, communicating effectively with affected individuals, using alternatives to physical restraints, and identifying signs of abuse or neglect. The bill encourages state departments and agencies to count completion of this training toward the required continuing education hours that law enforcement and correctional officers need to maintain their positions. This legislation affects law enforcement and correctional personnel across the country who will have access to the training and potentially benefit from it counting toward their professional requirements.

This bill modifies federal tax rules for how residential construction companies account for their income. Currently, contractors building homes must use the "percentage of completion" accounting method, which requires them to report income as work progresses rather than when a project is finished. The bill expands this exception to include condominium construction contracts (not just single-family homes), allowing condo builders to use a simpler accounting method if their projects take up to three years to complete instead of the current two-year limit. The changes apply to the regular income tax system and the alternative minimum tax, affecting construction companies working on residential projects. These changes take effect for any construction contracts signed after the bill becomes law, giving builders more flexibility in how they report their earnings and potentially reducing their accounting complexity.

The Middle Class Mortgage Insurance Premium Act of 2025 increases tax benefits for homeowners who pay mortgage insurance premiums. Specifically, the bill doubles the income threshold for claiming the mortgage insurance premium deduction from $100,000 to $200,000 for single filers (and from $50,000 to $100,000 for married couples filing separately), and makes this deduction permanent rather than allowing it to expire. This change benefits middle-class homebuyers who typically put down less than 20 percent on their homes and must pay private mortgage insurance until they build sufficient equity. The provision takes effect for tax years beginning after December 31, 2025, meaning taxpayers can claim the expanded benefit starting with their 2026 tax returns.

The Protecting Local Communities from Harmful Algal Blooms Act would classify harmful algal blooms as a "major disaster" under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, the federal law that governs emergency aid and recovery funding. This change would allow communities experiencing harmful algal blooms to access the same federal disaster assistance programs currently available for other natural disasters like hurricanes, earthquakes, and droughts. The bill was introduced in March 2025 and referred to the House Committee on Transportation and Infrastructure. By expanding the definition of disasters to include algal blooms, the legislation aims to provide local governments and affected communities with federal resources to respond to and recover from these environmental events, which can damage water supplies, fisheries, and public health.

Preserving Patient Access to Home Infusion Act This bill specifically includes pharmacy services and home infusion drugs that are administered without a pump as part of covered home infusion therapy under Medicare. The bill also allows nurses and physician assistants to establish and review the plan of care for home infusion therapy, and it specifies that payment may be made regardless of whether a practitioner is physically present in the home at the time the drug is administered.

This bill requires the Defense Health Agency within the Department of Defense (DOD) to take actions to improve the transparency and frequency of military obesity reports.The bill requires DOD to conduct studies and submit reports to Congress onthe contribution of obesity to in-service injuries and medical discharges and annual costs to the Armed Forces associated with such obesity-related injuries and discharges,how it can transform its food procurement processes to procure healthier food that promotes better health outcomes, andissues relating to access to healthy foods for families of members of the Armed Forces.Additionally, DOD must submit a report to Congress regarding the impact on national security readiness of the rising levels of obesity among active-duty members of the Armed Forces.

This bill requires the Department of Defense (DOD) to develop a strategy to align its obesity-related programs with the classification of obesity as a medically accepted disease. Additionally, DOD must conduct an educational campaign to promote awareness, diagnosis, and treatment of obesity as a disease in the Armed Forces (the Army, Navy, Marine Corps, Air Force, and Space Force).The bill also requires DOD to include information regarding unmet weight standards in any reports it submits to Congress regarding disqualifications for enlistment in, disabilities incurred in, or medical discharges from the Armed Forces.DOD must submit a report to Congress on the effects of obesity on the readiness of the Armed Forces, including legislative recommendations to address such effects. The Defense Health Agency within DOD must report on the effectiveness of the obesity, food, and nutrition-related programs of DOD in reducing obesity and improving military readiness.The Government Accountability Office must submit to Congress an analysis of the existing obesity, food, and nutrition-related programs of DOD.

H.R. 1905 modifies the federal excise tax on private college and university endowments by changing how student enrollment is counted. Currently, private institutions with endowments exceeding a certain threshold are subject to a 1.4% excise tax on net investment income. This bill excludes certain students from the enrollment calculations used to determine whether schools owe this tax—specifically, it counts only students who meet eligibility requirements under federal financial aid rules. The changes take effect for tax years beginning after December 31, 2025, which means private colleges will likely benefit by reporting lower student enrollment figures when calculating their endowment tax obligation. Schools will also be required to report both the original student count and the adjusted count on their tax returns so regulators can track the impact of the change.

The American Innovation Act of 2025 simplifies and expands tax breaks for new businesses and startups. The bill increases the upfront deduction for startup and organizational expenses from $5,000 to $20,000 per year, with any amounts above $120,000 amortized over 15 years rather than the current longer timeline. Beginning in 2027, these dollar limits will automatically adjust annually for inflation. The bill also protects startup losses and tax credits from being forfeited when a company undergoes a change in ownership—a significant benefit for young businesses that attract new investors. These provisions apply to businesses beginning operations after December 31, 2025, and to tax years ending after January 31, 2025. The bill streamlines the tax code by eliminating duplicative provisions related to corporate organizational expenses and consolidating rules under the startup expenditure section.

Save America's Forgotten Equines Act of 2025 or the SAFE Act of 2025This bill permanently prohibits the slaughter of equines (e.g., horses and mules) for human consumption. (Current law prohibits the slaughter of dogs and cats for human consumption. This bill extends the prohibition to equines.)Specifically, this bill prohibits a person from knowingly (1) slaughtering an equine for human consumption; or (2) shipping, transporting, possessing, purchasing, selling, or donating an equine to be slaughtered for human consumption or equine parts for human consumption.The bill subjects a violator to a fine.The bill applies to conduct in or affecting interstate or foreign commerce or within the special maritime and territorial jurisdiction of the United States. However, it does not apply to an activity carried out by an Indian for a religious ceremony.As background, in recent years, the appropriations acts have prohibited the Department of Agriculture (USDA) from using federal funds to inspect horses before they are slaughtered for human consumption. Therefore, there are currently no USDA-inspected horse slaughter facilities in the United States.

Enhancing Domestic Drug Manufacturing Competitiveness ActThis bill requires the Government Accountability Office (GAO) to study and report to Congress on key regulatory barriers to pharmaceutical manufacturing in the United States. Specifically, GAO must identify and assess, including by engaging stakeholders, barriers that impede expansion or siting of pharmaceutical manufacturing facilities in the United States or make the United States less competitive than other countries as a location for such facilities. GAO must consider (1) whether environmental or other regulations significantly delay and increase the cost of expanding or siting pharmaceutical manufacturing facilities in the United States; (2) the potential impact of environmental and other regulations on pharmaceutical supply chain resiliency; and (3) specific actions for regulators to address the identified barriers. Finally, the report must include recommendations for streamlining regulatory barriers and facilitating technological solutions to foster U.S. pharmaceutical manufacturing.

Lung Cancer Screening and Prevention Act of 2025This bill authorizes Medicare coverage of additional types of lung cancer screening tests that are approved by the Food and Drug Administration, regardless of whether they are recommended by the United States Preventive Services Task Force. The Centers for Medicare & Medicaid Services must set coverage and payment limits for such tests. (Currently, Medicare covers screening tests for the early detection of lung cancer if they are recommended by the task force.)