119-hr-6824·119th Congress·taxes+2
AI summaryThis 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…
119-hr-6827·119th Congress·taxes+2
AI summaryThe 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…
119-hr-6438·119th Congress·taxes+1
AI summaryThe 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…
119-hr-6458·119th Congress·taxes+1
AI summaryThis 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…
119-hr-6390·119th Congress·housing+2
AI summaryThis bill rescind approximately $175.7 billion in previously appropriated immigration enforcement funds across multiple federal agencies, including border infrastructure, personnel, detention capacity…
119-hr-6418·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to deny employers a tax deduction for executive compensation unless they maintain profit-sharing distributions for employees. Employers meeting a gross recei…
119-s-3332·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to increase the capital gains exclusion for the sale of a principal residence from $250,000 to $500,000 for single filers and from $500,000 to $1,000,000 for…
119-hr-6246·119th Congress·healthcare+2
AI summaryThis bill amends the Internal Revenue Code to extend the health insurance premium tax credit beyond its current income limit of 400% of the federal poverty line, allowing higher-income households to r…
119-hr-6231·119th Congress·economy+1
AI summaryThis bill amends the Work Opportunity Tax Credit (WOTC) to increase the credit rate from 40% to 50% for the first $6,000 of qualified wages, with an additional 50% credit for wages exceeding $6,000 fo…
119-hr-6235·119th Congress·economy+2
AI summaryThe End Child Poverty Act establishes a universal child assistance program administered by the Social Security Administration that would provide monthly cash payments to all qualifying children under…
119-s-3265·119th Congress·economy+1
AI summaryThis bill amends the Work Opportunity Tax Credit (WOTC) to increase the credit rate from 40% to 50% for the first $6,000 of qualified first-year wages, and adds a second tier providing 50% credit for…
119-hr-6050·119th Congress·healthcare+1
AI summaryThe HEALTH Act extends the federal health insurance premium tax credit beyond its current 400% of poverty line income cap and increases premium assistance amounts. The bill ties the extension duration…
119-hr-6055·119th Congress·taxes+2
AI summaryThis bill amends the Internal Revenue Code to expand the advanced manufacturing investment credit to include materials integral to semiconductor manufacturing, and extends the credit period from Decem…
119-s-3166·119th Congress·economy+1
CRS summaryThis bill rescinds certain unobligated funds that were provided to address COVID-19 and requires the funds to be used for deficit reduction.
Specifically, the bill rescinds unobligated funds that we…
119-s-2962·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to allow the Section 199A deduction (a 20% deduction for qualified business income) to apply to qualified interest dividends from Business Development Compan…
119-hr-5558·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to increase the annual exclusion limit for dependent care assistance programs from $7,500 to $10,500 for married couples filing jointly (and from $3,750 to $…
119-hr-5475·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to allow workers to deduct qualified overtime compensation from their federal taxable income. Qualified overtime includes compensation paid at rates above an…
119-hr-5298·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to impose a corporate tax rate increase on companies with a CEO-to-median-worker pay ratio exceeding 50-to-1. The increase ranges from 0.5 percentage points…
119-s-2758·119th Congress·taxes+2
AI summaryThe Freight RAILCAR Act of 2025 establishes a 10 percent federal tax credit for freight railroad companies that replace or modernize outdated railcars. The credit applies to the cost of newly built re…
119-s-2744·119th Congress·taxes+1
AI summaryThe Federal Disaster Tax Relief Act of 2025 amends the Internal Revenue Code to provide tax relief for individuals affected by major disasters and wildfires. The bill codifies and extends rules allowi…
119-hr-4899·119th Congress·economy+1
CRS summaryCreating Access to Necessary American-Canadian Duty Adjustments Act or the CANADA Act
This bill exempts goods imported by or for the use of small business concerns from duties (i.e., tariffs) imposed…
119-hr-4849·119th Congress·healthcare+1
CRS summaryProtecting Health Care and Lowering Costs Act 2025
This bill makes permanent temporary provisions that generally expand eligibility for and increase the amount of the premium tax credit. This bill al…
119-s-2556·119th Congress·healthcare+1
CRS summaryThis bill makes permanent temporary provisions that generally expand eligibility for and increase the amount of the premium tax credit. This bill also repeals multiple Medicaid, Medicare, and health-r…
119-hr-4765·119th Congress·immigration+2
CRS summaryThis bill addresses issues concerning border security and immigration, including by transferring unobligated funds from the Internal Revenue Service to certain border-related projects.
Specifically,…
119-hr-4738·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby safety items (i.e., baby carriages, strollers, carriers, and car seats) pursuant to certain presidential powers.
Specifi…