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 CIRCUIT Act amends the Internal Revenue Code to expand the advanced manufacturing production credit under Section 45X to include distribution transformers. The bill provides a 10 percent tax credi…
This bill amends the Internal Revenue Code to provide special tax treatment for financial guaranty insurance companies under the passive foreign investment company (PFIC) rules. Specifically, it allow…
This bill expands access to menstrual products (e.g., tampons) in certain locations and for particular groups, such as in schools and for low-income individuals, through federal programs and requireme…
The Buying American Cotton Act of 2025 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…
This bill immediately terminates de minimis treatment for goods originating in China and phases out such treatment for goods originating from all other countries. (Current law allows for U.S. imports…
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…
This bill amends the Internal Revenue Code to establish a new federal tax on income received by third-party litigation financing entities. The tax rate equals the highest individual income tax rate pl…
This bill amends the Internal Revenue Code to increase the maximum amount that first-time homebuyers can withdraw from individual retirement accounts (IRAs) without penalty from $10,000 to $50,000. Th…
This bill amends the Internal Revenue Code to reinstate the federal income tax deduction for personal casualty losses (such as those from crimes, scams, and disasters) that was suspended by the 2017 T…
This bill amends the Internal Revenue Code to reinstate the federal income tax deduction for personal casualty losses (such as those from crimes, scams, and disasters) that was suspended by the 2017 T…
This bill amends the Internal Revenue Code to increase the amount of distributions from governmental retirement plans that public safety officers can exclude from gross income for health and long-term…
Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of 2025 This bill establishes a refundable federal tax credit for eligible educators and increases and expands…
This bill amends the Internal Revenue Code to treat certain online marketplace providers as importers for purposes of the federal excise tax on sporting goods. Under the bill, when a marketplace provi…
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 expand the denial of tax deductions for excessive employee compensation at publicly held corporations. It broadens the definition of "covered individual"…
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…
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,…
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…
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 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…