Freight RAILCAR Act of 2025
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Act of 2025 establishes a 10 percent federal tax credit for freight railroad companies that replace or modernize outdated railcars.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…
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Federal legislation · 119th Congress
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Act of 2025 establishes a 10 percent federal tax credit for freight railroad companies that replace or modernize outdated railcars.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 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 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 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 food items (e.g., baby bottles, breast pumps, and baby formula) pursuant to certain presidential powers. Specifically, t…
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…
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…
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 increase the maximum amount that first-time homebuyers can withdraw from individual retirement accounts (IRAs) without penalty from $10,000 to $50,000. Th…