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
This bill amends the Internal Revenue Code to establish procedures for attributing payroll tax errors to third-party payors (such as payroll processors and professional employer organizations). The bi…
This bill amends the Internal Revenue Code to expand the tax exclusion for federal Pell Grants. Currently, Pell Grants are excluded from gross income only to the extent they are used for qualified tui…
This bill amends the Internal Revenue Code to create a new tax credit for individuals who purchase qualified residential food recycling appliances or subscribe to organic waste collection services. Th…
This bill amends the Internal Revenue Code to expand the denial of tax deductions for excessive employee compensation at publicly held corporations. It broadens the definition of "covered individual"…
The Improving Diaper Affordability Act of 2025 amends the Internal Revenue Code to treat diapers as qualified medical expenses under Health Savings Accounts, Archer MSAs, Health Flexible Spending Arra…
This bill amends the Internal Revenue Code to create a 30 percent investment tax credit for qualifying water reuse projects. Eligible projects include installing or modifying onsite water recycling sy…
This bill amends the federal historic rehabilitation tax credit to expand its use and increase its value. It allows taxpayers to claim the full 20% credit in the year a building is placed in service,…
The Neighborhood Homes Investment Act establishes a federal tax credit for developers and builders who construct or substantially rehabilitate affordable homes in distressed communities and sell them…
This bill amends the Internal Revenue Code to allow charitable rollovers from individual retirement accounts (IRAs) directly to donor-advised funds (DAFs). Currently, federal law prohibits IRA distrib…
This bill increases the federal energy efficient home improvement tax credit amount allowed for installing a biomass stove or biomass boiler in a principal residence. The bill also establishes a new f…
This bill amends the Internal Revenue Code to allow workers two new tax deductions. First, it permits an above-the-line deduction for union dues and expenses, which reduces taxable income before the s…
This bill excludes from the tax deduction for ordinary and necessary business expenses amounts paid or incurred to influence employees with respect to labor organizations or labor organization activit…
The Secure Family Futures Act of 2025 amends the Internal Revenue Code to exclude debt instruments (notes, bonds, debentures, and other evidence of indebtedness) held by certain insurance companies fr…
This bill amends the Internal Revenue Code to allow distributions from health savings accounts (HSAs) to pay for funeral expenses of the account beneficiary without tax penalties. The bill defines qua…
This bill prohibits states and their political subdivisions from imposing excise taxes on the sale of firearms, ammunition, and firearm parts or components by manufacturers or dealers engaged in inter…
This bill addresses housing affordability and availability through grants, housing programs, and oversight of financial institutions. The bill also makes certain changes to the estate tax, such as by…
The PHIT Act of 2025 amends the Internal Revenue Code to allow taxpayers to treat certain qualified sports and fitness expenses as medical care expenses eligible for tax-advantaged health savings acco…
This bill amends the Internal Revenue Code to allow charitable organizations to make grants for collegiate housing and infrastructure improvements without losing their tax-exempt status. The bill perm…
This bill amends the Internal Revenue Code to penalize tax-exempt organizations that make contributions to political committees if those organizations have received contributions from foreign national…
This bill amends the Internal Revenue Code to make permanent a 7-year depreciation recovery period for motorsports entertainment complexes. Currently, this favorable depreciation schedule is temporary…
This bill prohibits the use of federal funds for gender transition procedures, defined to include hormonal treatments, surgeries, and other medical interventions related to gender transition. It appli…
This bill amends the Internal Revenue Code to treat income received by regulated investment companies (RICs) from precious metals as qualifying income for tax purposes. Currently, RICs can count incom…
This bill prohibits a taxpayer who owns (directly or indirectly) 50 or more single-family residential rental properties (disqualified single-family property owner) from claiming a federal tax deductio…
This bill amends the Internal Revenue Code to allow individuals to defer recognizing capital gains taxes on reinvested capital gain distributions from mutual funds and other regulated investment compa…
The Credit for Caring Act of 2025 establishes a new federal tax credit for working family caregivers. Eligible caregivers with earned income over $7,500 can claim a credit equal to 30 percent of quali…