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 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 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…
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 resolution supports preserving the stepped-up basis of certain inherited assets (such as land, equipment, or buildings), opposes any efforts to impose new taxes on family farms or small businesse…
This bill excludes from gross income (for federal tax purposes) certain grants received for broadband deployment. As background, contributions of capital to a corporation generally are not taxable in…
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 establishes a temporary business tax credit for expenses incurred by an eligible small business to advertise in local media. The bill also establishes a temporary refundable tax credit for a…
The LEAP Act creates a $1,500 per-employee tax credit for employers who hire workers participating in qualified apprenticeship programs, limited to 2 years per employee. The credit applies only to the…
This bill establishes a new tax credit (as part of the general business tax credit) for domestically produced agriculture. Specifically, the bill allows a tax credit for the lesser of (1) 25% of dome…
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…
The PAR Act amends the Internal Revenue Code to remove restrictions on using proceeds from certain tax-exempt bonds for private or commercial golf courses and country clubs. Currently, Section 144 of…
This bill amends the Internal Revenue Code to create a refundable tax credit for individuals who purchase qualified access technology for the blind. The credit allows up to $2,000 per qualified blind…
The SWIM Act of 2025 amends the Internal Revenue Code to allow taxpayers to treat qualified water competency and water safety lesson expenses as medical expenses for tax purposes. Eligible expenses in…
This bill excludes from gross income (for federal tax purposes) certain grants received for broadband deployment. As background, contributions of capital to a corporation generally are not taxable in…
This bill doubles the maximum amount that an individual may claim as a federal tax credit for qualified child and dependent care expenses and increases the maximum amount an employer may claim as a fe…
Cameron's Law This bill increases the orphan drug tax credit to 50% (from 25%) of qualified clinical testing expenses paid or incurred in the development of drugs to treat certain rare diseases or co…
This bill repeals the excise tax imposed on wagers (also known as the handle tax) and the occupational tax imposed on businesses receiving taxable wagers. As background, an excise tax on wagers is im…
This bill would repeal the federal estate tax and generation-skipping transfer tax, effective upon enactment. It would also modify the gift tax by establishing a $10 million lifetime exemption (adjust…
This bill increases the amount of gain from the sale of a principal residence that an individual may exclude from gross income (for federal tax purposes). Under the bill, an individual may exclude f…
This bill creates a refundable tax credit for the purchase of a new (2027 model year or later) qualified high energy performance motor vehicle. The bill also modifies the calculation of the excise tax…
This bill establishes a tax credit for qualified investments made in certain facilities that are located in a U.S. possession and manufacture drugs, pharmaceuticals, semiconductors, or certain other i…