Raphael Warnock

This bill would change how the federal government taxes compensation paid by professional sports franchises. Specifically, it would exempt athletes and other individuals who perform services in athletics from the existing cap on tax deductions for employee compensation at sports organizations. Currently, businesses can only deduct up to $1 million in annual compensation for their top five highest-paid employees, but this bill would create an exemption allowing sports franchises to deduct unlimited compensation paid to athletes. The changes would take effect for tax years beginning after December 31, 2026. While the bill text does not specify funding amounts, the primary effect would be to reduce tax revenue by allowing sports organizations larger deductions for player salaries and other athletic compensation.

This Senate resolution celebrates the 80th anniversary of the Centers for Disease Control and Prevention, marking the agency's founding on July 1, 1946, in Atlanta, Georgia. The resolution highlights the CDC's major public health achievements over eight decades, including the eradication of smallpox, preventing over 1.1 million deaths through the Vaccines for Children program, combating HIV/AIDS globally through PEPFAR which has saved 26 million lives, and helping 1 million people quit smoking. The resolution also condemns a violent shooting attack on the CDC's Atlanta headquarters on August 8, 2025, that killed DeKalb County Officer David Rose and caused significant damage to the facility. The Senate expresses its commitment to supporting the CDC's mission to protect public health through scientific research and innovation, and authorizes transmitting the resolution to the CDC Director. This is a symbolic measure with no direct fiscal impact or funding allocation.

The Securing America's Water Supply Act creates a new Office of Water Supply, Water Conservation, and Drought Resiliency within the Army Corps of Engineers to be established within 180 days of the law's enactment. This office will be led by a dedicated Program Manager and will work to identify ways the Corps can better manage water supplies, conserve water, and build resilience to droughts across the nation's water resource projects. The office's main responsibilities include reviewing Corps policies to improve water management, helping states and communities access water-related programs and assistance, clearing backlogs in water supply studies, and coordinating with local governments and stakeholders to develop alternative water sources and drought preparedness strategies. The Secretary of the Army must submit a detailed report to Congress within two years describing the office's progress, staffing levels, and the status of all water supply studies and projects being managed by the Corps, including any obstacles that could affect their completion timelines. The bill does not specify dedicated funding amounts but requires the office to receive sufficient budgetary support from the Corps to carry out its duties.