The world's political record
Person
United States · Official source
United States · United States Congress · 18 July 2026
United States · United States Congress · 18 July 2026
TCJA Permanency Act This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act. The bill makes permanent the individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%; increased standard deduction; personal exemption allowance repeal; exclusion from income of student loans discharged due to death or disability; qualified business income tax deduction (199A tax deduction); allowance of ABLE account contributions in excess of the annual gift tax exclusion amount; base estate and gift tax exclusion amount of $10 million (adjusted annually); and alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers. The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit. The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.g., instructional materials, tutoring, test and enrollment fees, and educational therapies). The bill permanently eliminates certain miscellaneous itemized deductions and makes permanent the state and local tax deduction limit of $10,000 ($5,000 for married individuals filing separately), mortgage interest tax deduction limit of $750,000 ($375,000 for married individuals filing separately), limit on the deduction of cash charitable contributions to 60% of a taxpayer’s adjusted gross income, and certain limits on casualty loss tax deductions. The bill also permanently eliminates the exclusion from income for employer-reimbursed bicycle commuting expenses.
United States · United States Congress · 10 August 2026
Born-Alive Abortion Survivors Protection Act This bill establishes requirements for the degree of care a health care practitioner must provide in the case of a child born alive following an abortion or attempted abortion. Specifically, a health care practitioner who is present must (1) exercise the same degree of care as would reasonably be provided to any other child born alive at the same gestational age, and (2) ensure the child is immediately admitted to a hospital. Additionally, a health care practitioner or other employee who has knowledge of a failure to comply with the degree-of-care requirements must immediately report such failure to law enforcement. A health care practitioner who fails to provide the required degree of care, or a health care practitioner or other employee who fails to report such failure, is subject to criminal penalties—a fine, up to five years in prison, or both. An individual who intentionally kills or attempts to kill a child born alive is subject to prosecution for murder. The bill bars the criminal prosecution of a mother of a child born alive under this bill and allows her to bring a civil action against a health care practitioner or other employee for violations.
United States · United States Congress · 18 July 2026
Constitutional Concealed Carry Reciprocity Act This bill establishes a federal statutory framework to regulate the carry or possession of concealed firearms across state lines. Specifically, an individual who is eligible to carry a concealed firearm in one state may carry or possess a concealed handgun (other than a machine gun or destructive device) in another state that allows its residents to carry concealed firearms. It sets forth requirements for lawful concealed carry across state lines. The bill preempts most state and local laws related to concealed carry and establishes a private right of action for a person adversely affected by interference with a concealed-carry right established by this bill.
United States · United States Congress · 18 July 2026
This joint resolution proposes an amendment to the Constitution establishing term limits for individuals serving in the Senate and the House of Representatives. The proposed amendment makes an individual who has served two terms in the Senate ineligible for appointment or election to the Senate and an individual who has served three terms as a Member of the House of Representatives ineligible for election to the House of Representatives. The joint resolution provides that the amendment shall be valid when ratified by the legislatures of three-fourths of the states within seven years after the date of its submission for ratification. Under Article V of the Constitution, both chambers of Congress may propose an amendment by a vote of two-thirds of all Members present for such vote. A proposed amendment must be ratified by the states as prescribed in Article V and as specified by Congress.
United States · United States Congress · 18 July 2026
Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.
United States · United States Congress · 25 August 2026
National Law Enforcement Officers Remembrance, Support and Community Outreach Act. [ sic ] This bill temporarily directs the Department of the Interior to award a grant to the National Law Enforcement Officers Memorial Fund for the expenses associated with operating and enhancing the community outreach, public education, and officer safety and wellness programs of the National Law Enforcement Museum.
United States · United States Congress · 5 December 2025
Travel Trailer and Camper Tax Parity Act This bill expands the exclusion of interest on floor plan financing from the limit on the tax deduction for business interest expenses to include interest on floor plan financing of certain non-motorized, towable campers and trailers. Under current law, the tax deduction for business interest expenses is generally limited to 30% of adjusted taxable income. (Some exceptions apply.) However, under current law, interest on floor plan financing (financing used to acquire inventory for sale or lease) of motorized vehicles (e.g., self-propelled vehicles designed to transport people) is excluded from the limit on the tax deduction for business interest expenses. Under the bill, the exclusion of interest on floor plan financing from the limit on the tax deduction for business interest expenses is expanded to include interest on floor plan financing of any camper or trailer designed to (1) provide temporary living quarters for recreational, camping, or seasonal use; and (2) be towed by, or affixed to, a motor vehicle.
United States · United States Congress · 18 July 2026
Thin Blue Line Act This bill expands the list of statutory aggravating factors in death penalty determinations to also include killing or targeting a law enforcement officer, firefighter, or other first responder.
United States · United States Congress · 18 July 2026
This joint resolution recognizes the sacrifice of veterans of the Vietnam War and commends them for their sacrifice to the United States. The joint resolution also urges the President to formally acknowledge the widespread mistreatment of such veterans as part of the ongoing Vietnam War Commemoration and issue a formal apology to the veterans and their families. Additionally, the joint resolution expresses urgent support for increased education to better reflect the sacrifice and treatment of Vietnam veterans.
United States · United States Congress · 18 July 2026
Miracle on Ice Congressional Gold Medal Act This bill provides for the award of Congressional Gold Medals to the members of the 1980 U.S. Olympic men's ice hockey team in recognition of the team's achievement at the 1980 Winter Olympic Games.
United States · United States Congress · 18 July 2026
Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025 This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.) The bill defines prepare with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims. However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns). Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service.
United States · United States Congress · 20 August 2026
Repealing Big Brother Overreach Act This bill repeals the Corporate Transparency Act. The act requires existing companies and newly created companies to report beneficial ownership information to the Department of the Treasury’s Financial Crimes Enforcement Network for purposes of addressing the financing of terrorism and money laundering.
United States · United States Congress · 18 July 2026
Rosie the Riveter Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue coins in recognition and celebration of the women who contributed to the U.S. home front during World War II. All sales of coins issued under this bill must include a surcharge to be paid to the Rosie the Riveter Trust to support the National Park Service in maintaining and repairing the Rosie the Riveter WWII Home Front National Historical Park.
United States · United States Congress · 21 August 2026
This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
United States · United States Congress · 4 August 2026
Chiropractic Medicare Coverage Modernization Act of 2025 This bill expands Medicare coverage of chiropractic services to include all services provided by chiropractors, rather than only subluxation corrections through manual manipulation of the spine.
United States · United States Congress · 10 July 2026
This joint resolution nullifies the rule titled Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales and issued by the Internal Revenue Service (IRS) on December 30, 2024. The rule generally requires persons effectuating decentralized financial (DeFi) transactions to report certain information regarding digital asset sales to the IRS.
United States · United States Congress · 16 July 2025
Defending American Jobs and Investment Act This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes. Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes. Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill). The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report. The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report, directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.
United States · United States Congress · 5 December 2025
United States · United States Congress · 9 June 2026
Chemical Tax Repeal Act This bill repeals the Hazardous Substance Superfund excise tax imposed on certain chemicals and chemical substances. Under current law, an excise tax is imposed through December 31, 2031, on taxable chemicals and taxable chemical substances that are (1) manufactured or produced in the United States, or (2) imported into the United States. The excise tax rate varies between 44 cents per ton to $9.74 per ton, depending on the chemical and certain other variables. (There are 42 listed taxable chemicals and 151 listed taxable chemical substances.) Further, under current law, amounts collected from the excise tax on taxable chemicals and taxable chemical substances are deposited into the Hazardous Substance Superfund, which finances the remediation of certain environmentally contaminated sites.
United States · United States Congress · 18 May 2026
Promoting Domestic Energy Production Act This bill allows corporations to reduce their adjusted financial statement income to account for certain intangible costs related to oil, gas, or geothermal well drilling and development for purposes of calculating the corporate alternative minimum tax. Under current law, a 15% corporate alternative minimum tax is imposed on a corporation with adjusted financial statement income exceeding an average of $1 billion for a consecutive three-year period (or an average of $100 million for a U.S. corporation that is part of a foreign parent multinational group if the adjusted financial statement income of such group exceeds an average of $1 billion for a consecutive three-year period). Adjusted financial statement income generally is the net income or loss reported on the corporation’s applicable financial statement for a tax year, with adjustments for specific items. This bill expands the reductions that may be made to a corporation’s adjusted financial statement income to include (1) intangible drilling and development costs incurred by an operator of a domestic oil, gas, or geothermal well that are allowed as a deduction in the current tax year when computing regular taxable income; and (2) any depletion expenses related to the intangible oil, gas, or geothermal well drilling and development costs.
United States · United States Congress · 16 August 2025
Main Street Tax Certainty Act This bill makes permanent the qualified business income (QBI) tax deduction. Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.) However, under current law, the QBI tax deduction expires after December 31, 2025.
United States · United States Congress · 6 February 2026
Performing Artist Tax Parity Act of 2025 This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.) Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less. The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026). However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.) Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.
United States · United States Congress · 5 December 2025
Charitable Act This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply). Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.) The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
United States · United States Congress · 21 July 2025
Educational Choice for Children Act of 2025 This bill establishes a nonrefundable tax credit for contributions (cash or stock) made by an individual to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations. Under the bill, the tax credit is limited to the greater of $5,000 or 10% of adjusted gross income. Further, the bill establishes a $5 billion annual volume cap (for 2025-2028) for the tax credit (which may be increased under certain circumstances). The volume cap is allocated by the Department of the Treasury for the tax credit on a first-come, first-serve basis (based on the contribution date). However, under the bill, 10% of the volume cap must be divided evenly among states for allocation to individuals residing in those states. The bill allows any portion of the tax credit that exceeds the individual’s tax liability (less certain other tax credits) to be carried forward for up to five tax years. The bill also establishes specific requirements for a scholarship granting organization, requires a scholarship granting organization to distribute all contributions within a specific timeframe (exceptions apply), and excludes from gross income scholarships received by an individual from a scholarship granting organization. Finally, the bill prohibits federal, state, and local government entities, officers, and employees from imposing requirements that prevent the use of scholarship funds for private or religious elementary or secondary education expenses or discouraging the use of scholarship funds at such education institutions.
United States · United States Congress · 4 August 2026
This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies serve as a private economic and social support system, providing benefits to their members is necessary to support the charitable and fraternal activities of the volunteer chapters, and their work should continue to be promoted.
United States · United States Congress · 5 December 2025
United States · United States Congress · 10 April 2026
Medicare Patient Access and Practice Stabilization Act of 2025 This bill increases certain payment adjustments under the Medicare physician fee schedule for services furnished between April 1, 2025, and January 1, 2026.
United States · United States Congress · 18 July 2026
Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act This bill allows, beginning in 2028, for Medicare coverage and payment for multi-cancer early detection screening tests that are approved by the Food and Drug Administration and that are used to screen for cancer across many cancer types, if the Centers for Medicare & Medicaid Services determines such coverage is appropriate. Coverage is limited to those under a certain age (age 68 in 2028, increased by one year every year thereafter) and to one test every 11 months.
United States · United States Congress · 9 September 2025
250 Years of Service and Sacrifice Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue coins in recognition of the United States’ semiquincentennial. All surcharges received by Treasury from the sale of such coins must be paid to the Stephen Siller Tunnel to Towers Foundation.
United States · United States Congress · 4 March 2026
United States · United States Congress · 11 August 2026
This joint resolution nullifies the Environmental Protection Agency (EPA) rule titled Waste Emissions Charge for Petroleum and Natural Gas Systems: Procedures for Facilitating Compliance, Including Netting and Exemptions and published on November 18, 2024. The rule outlines compliance requirements under the Methane Emissions Reduction Program. Under the program, the EPA collects an annual charge on emissions of methane and other greenhouse gases from the oil and gas sector if the emissions exceed specified waste emissions thresholds.
United States · United States Congress · 10 August 2026
Crime Victims Fund Stabilization Act of 2025 This bill adds a new source of revenue for the Crime Victims Fund (CVF). Specifically, the bill requires certain civil monetary penalties collected from settlements and judgments in cases involving fraud and false claims against the federal government to be deposited into the CVF through FY2029. The CVF supports federal, state, and local programs and activities to compensate and assist victims of crimes. Currently, the CVF is funded by deposits from a variety of sources, including federal criminal fines, penalties, and assessments; forfeited bail bonds; and certain other gifts, donations, and bequests.
United States · United States Congress · 17 July 2026
Antisemitism Awareness Act of 2025 This bill provides statutory authority for the requirement that the Department of Education’s Office for Civil Rights take into consideration the International Holocaust Remembrance Alliance's (IHRA's) working definition of antisemitism when reviewing or investigating complaints of discrimination based on race, color, or national origin in programs or activities that receive federal financial assistance. According to the IHRA's working definition, antisemitism is a certain perception of Jews, which may be expressed as hatred toward Jews.
United States · United States Congress · 5 May 2025
United States · United States Congress · 18 July 2026
AM Radio for Every Vehicle Act of 2025 This bill requires the Department of Transportation (DOT) to issue a rule requiring AM radio capabilities to be standard in all new passenger vehicles. (AM radio is often used to deliver emergency alerts and news and entertainment programming; some newer vehicles do not include AM equipment.) Specifically, this bill applies to passenger vehicles (1) manufactured in the United States for sale in the United States, imported into the United States, or shipped in interstate commerce; and (2) manufactured after the rule's effective date. The rule must require all such vehicles to have devices that can receive signals and play content transmitted by AM stations or digital audio AM stations installed as standard equipment and made easily accessible to drivers. Prior to the rule's effective date, manufacturers that do not include devices that can access AM radio as standard equipment (1) must inform purchasers of this fact through clear and conspicuous labeling, and (2) may not charge an additional or separate fee for AM radio access. DOT may assess civil penalties for any violation of the rule. The Department of Justice may also bring a civil action to enjoin a violation. The rule, including DOT’s authority to enforce it, must expire 10 years after the bill’s enactment. Further, the Government Accountability Office must study and report on the dissemination of emergency alerts to the public, including by conducting an assessment of AM radio relative to other Integrated Public Alert and Warning System communication technologies.
United States · United States Congress · 6 December 2025
Combating the Lies of Authoritarians in School Systems Act or the CLASS Act This bill prohibits public elementary and secondary schools, as a condition of receiving federal elementary and secondary education funds, from accepting funds from or entering into a contract with the Chinese government, the Chinese Communist Party (CCP), or any individual or entity acting on behalf of the Chinese government or the CCP. The bill also requires schools to disclose funding from or contracts with a foreign source to the Department of Education.
United States · United States Congress · 21 August 2026
Love Lives On Act of 2025 This bill extends entitlement for various benefit programs and services for surviving spouses of deceased members of the Armed Forces or veterans. The bill provides that the remarriage of a surviving spouse must not bar the furnishing of dependency and indemnity compensation or special pension benefits to such spouse. Additionally, the Department of Defense may not terminate the payment of an annuity for a surviving spouse under the Survivor Benefit Plan solely because the surviving spouse remarries. The bill also expands the definition of a dependent under TRICARE to include a remarried widow or widower whose subsequent marriage has ended due to death, divorce, or annulment.
United States · United States Congress · 10 December 2025
United States · United States Congress · 18 December 2025