Every bill below is the public record. Take the 2-minute values quiz and DeepSyte scores each one — and every vote your reps cast on them — against the issues you care about.
Federal legislation · 119th Congress
The bill amends Section 7874 of the Internal Revenue Code to treat certain foreign corporations as domestic corporations for federal tax purposes. Under the bill, a foreign corporation would be treate…
The bill amends Section 7874 of the Internal Revenue Code to treat certain foreign corporations as domestic corporations for federal tax purposes. Under the revised rules, a foreign corporation is tre…
This bill extends the enhanced federal premium tax credits for Affordable Care Act health insurance marketplace plans through 2028, moving the expiration date from the end of 2025 to the end of 2028.…
The bill amends the Internal Revenue Code to allow distributions from long-term qualified tuition (529) programs to be used, without the usual non-qualified-withdrawal penalty treatment, for the purch…
The Airborne Act of 2026 creates a federal tax credit for indoor air quality improvements at commercial, public, and nonprofit properties. The credit covers three categories: indoor air quality assess…
This bill prohibits federal agencies from awarding contracts to inverted domestic corporations—foreign-incorporated entities that acquired substantially all assets of a U.S. company but retain signifi…
This bill amends the Internal Revenue Code to allow certain taxpayers affected by federally declared disasters occurring after December 31, 2023, to transfer a portion of their general business credit…
The American Business for American Companies Act of 2026 prohibits federal agencies from awarding contracts to inverted domestic corporations—foreign-incorporated entities that acquired substantially…
The Affordable Housing Bond Enhancement Act amends the Internal Revenue Code to expand the use of mortgage revenue bonds and mortgage credit certificates for affordable housing. Key provisions include…
This bill amends the Internal Revenue Code to impose a 100 percent tax on damages received by current or former U.S. Presidents, their family members, and entities they control from civil lawsuits fil…
This bill amends the Internal Revenue Code to exclude from gross income certain Social Security benefits restored by the Social Security Fairness Act of 2023. Specifically, it exempts from taxation mo…
This bill amends federal aviation law to clarify how local general sales taxes can be used in relation to airport revenues. Specifically, it exempts revenues from local general sales taxes from certai…
The Buying American Cotton Act of 2026 establishes a federal tax credit for businesses that sell products made from U.S.-grown cotton. The credit is calculated based on the volume of qualified cotton…
The Make American Housing Affordable (MAHA) Act of 2026 establishes a new federal tax credit for first-time homebuyers. Eligible individuals who purchase a principal residence in a given tax year may…
This bill repeals certain funding increases provided to Immigration and Customs Enforcement under the One Big Beautiful Bill Act and reallocates those funds to extend healthcare tax credits under sect…
This bill amends the Internal Revenue Code to allow charitable tax deductions for donations of property use to community learning centers. Specifically, it permits deductions for the use of real prope…
This is a comprehensive omnibus bill containing twelve titles addressing diverse policy areas. Title I establishes a carbon tax on fossil fuel emissions starting at $35 per metric ton in 2027, with re…
This bill amends the Internal Revenue Code to repeal the limitation on deductions for personal casualty losses and to provide enhanced tax relief for victims of theft involving fraud, deceit, or misre…
This bill amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate organizations as 'terrorist supporting organizations' and terminate their tax-exempt status if they h…
The All American Metal Act amends the Internal Revenue Code to expand the advanced manufacturing production credit under Section 45X to include recycled copper that meets a minimum purity standard of…
This bill amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate organizations as 'terrorist supporting organizations' and terminate their tax-exempt status if they p…
This bill amends the Internal Revenue Code to establish a new 10 percent investment tax credit for qualified combined heat and power (CHP) system property placed in service after December 31, 2024. Th…
This bill amends the Internal Revenue Code to establish a 10 percent investment tax credit for qualified combined heat and power system property placed in service after December 31, 2024. The credit a…
The ROBINHOOD Act amends the Internal Revenue Code to impose a 20 percent excise tax on secured loans and lines of credit (such as loans backed by stocks or other capital assets) for individuals with…
This bill amends the Internal Revenue Code to promote electronic filing of employment tax returns. It requires the IRS to establish a fully automated electronic filing system for all employment tax fo…