SEMI Investment Act
This 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…
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Federal legislation · 119th Congress
This 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…
The 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…
This 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…
This 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…
This 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 $…
This 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…
This 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…
The 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Act of 2025 establishes a 10 percent federal tax credit for freight railroad companies that replace or modernize outdated railcars.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…
The 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…
Creating 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…
Protecting 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…
This 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…
This bill addresses issues concerning border security and immigration, including by transferring unobligated funds from the Internal Revenue Service to certain border-related projects. Specifically,…
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby clothing items (e.g., baby garments and clothing accessories, socks and booties, and shoes) pursuant to certain president…
This 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…
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby sleep items (e.g., cribs, toddler beds, and baby monitors) pursuant to certain presidential powers. Specifically, the bi…
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby hygiene items (e.g., diapers, baby wipes, and baby changing tables) pursuant to certain presidential powers. Specificall…
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby toy items (e.g., products for children under the age of three, baby swings, and educational toys for babies and children)…
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby food items (e.g., baby bottles, breast pumps, and baby formula) pursuant to certain presidential powers. Specifically, t…
Creating 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…
The CIRCLE Act establishes a 30 percent federal investment tax credit for businesses that invest in recycling infrastructure and equipment. The credit applies to qualified recycling property placed in…
This bill amends the Dingell-Johnson Sport Fish Restoration Act to extend certain funding provisions through 2031, increase funding for interstate fisheries commission activities, expand boating infra…
Houses Over Middle-Class Exploitation Schemes Act or the HOMES Act This bill prohibits a taxpayer who owns (directly or indirectly) 50 or more single-family residential rental properties (disqualifi…
This bill amends the Internal Revenue Code to allow qualified distributions from health savings accounts (HSAs) to pay for certain home care expenses. Specifically, it permits HSA withdrawals for cont…
The WEAR IT Act amends the Internal Revenue Code to allow certain wearable devices to be purchased using health savings accounts (HSAs), Archer Medical Savings Accounts (MSAs), health flexible spendin…