A bill to amend the Internal Revenue Code of 1986 to maintain the prohibition on allowing any deduction or credit associated with a trade or business involved in trafficking marijuana.

Social Engagement and Network Initiatives for Older Relief Act or the SENIOR ActThis bill expands the scope of authorized Administration on Aging (AOA) grants to include services addressing loneliness in older individuals (i.e., aged 60 or older), and requires a report evaluating whether certain federal programs are adequately addressing this topic.Under current law, the AOA provides grants to states for disease prevention and health promotion services for older individuals, including services addressing the negative health effects of social isolation. The bill expands the scope of the services eligible for these grants to include services addressing the negative health effects of loneliness.Also, the bill requires the Department of Health and Human Services to submit to Congress a report (1) evaluating whether its programs for older individuals are adequately addressing loneliness, and (2) recommending measures for reducing the negative health effects of loneliness and fostering multigenerational family connections. 

Fair Funding for Rural Hospitals ActThis bill establishes a minimum funding allotment for Medicaid disproportionate-share hospitals (DSHs). (DSHs are hospitals that receive additional payments under Medicaid for treating a large share of low-income patients.)Specifically, the bill establishes a minimum allotment of $20 million per state for FY2025-FY2029, increased for inflation in subsequent years, despite any required reductions or other applicable funding calculations.

Ski Hill Resources for Economic Development ActThis bill allows National Forest System (NFS) units to keep the majority of ski area permit rental fees that were generated within their boundaries and outlines how revenues from those fees may be used. Such fees are collected by the Department of Agriculture (USDA) from ski area operators on NFS land.Within the NFS unit where the fees were generated, USDA must expend (1) 60%-48% of the collected fees for activities such as administration of the ski area permit program, visitor information, or reducing the likelihood of wildfire in or adjacent to a recreation site; and (2) 20% of the collected fees for activities such as repair of a Forest Service-owned facility, habitat restoration, or search and rescue activities.The remainder of the collected fees must be expended by USDA at any NFS unit for any of the activities specified in this bill.

Improve and Enhance the Work Opportunity Tax Credit Act This bill increases the work opportunity tax credit (WOTC) for wages paid during the first year of employment to certain employees. The bill also eliminates the maximum age limit applicable to Supplemental Nutrition Assistance Program (SNAP) benefit recipients for purposes of the WOTC.Under current law, an employer generally may claim a WOTC in the amount of 40% of up to $6,000 (or of up to $24,000 for certain veterans, $3,000 for summer youth employees, and $10,000 for long-term family aid recipients) of qualified wages paid during the first year of employment to an employee who is a member of a targeted group. (Exceptions and limitations apply.)The bill increases the WOTC to (1) 50% of up to $6,000 (or of up to $24,000 for certain veterans) of qualified first-year wages paid to an employee who is a member of a targeted group (other than a summer youth employee or recipient of long-term family aid), and (2) 50% of up to $12,000 (or of up to $48,000 for certain veterans) of qualified wages paid during the first year of employment to such employee if the employee works at least 400 hours during the year.Finally, the bill eliminates the maximum age limit applicable to SNAP benefit recipients and, thus, allows an employer to claim the WOTC for qualified first-year wages paid to an employee who is at least 18 years old and receiving SNAP benefits for a certain period of time.

A bill to prohibit United States cooperation with the International Criminal Court, the use of the Economic Support Fund to support the Palestinian Authority, and any Federal funding for the ICC.

Securing our Border ActThis bill addresses issues concerning border security and immigration, including by transferring unobligated funds from the Internal Revenue Service to certain border-related projects.Specifically, the bill transfers certain unobligated funds previously appropriated for tax enforcement activities (e.g., collecting owed taxes and conducting criminal investigations) to fund (1) nonintrusive inspection systems along the northern border and southwest border of the United States, and (2) the construction of a border wall system along the southwest border.The bill also authorizes the U.S. Customs and Border Protection to pay recruitment, retention, and relocation bonuses, subject to various requirements and limitations. For example, a relocation bonus may not exceed 15% of the agent's annual basic bay and must be conditioned on the agent agreeing to serve for at least three years at the new duty station.The bill also modifies the treatment of non-U.S. nationals (aliens under federal law) arriving by land from a country next to the United States. Specifically, if such an individual is not clearly entitled to admission into the United States, the Department of Justice must (1) return the individual to that neighboring country or a safe third country while removal proceedings are pending, or (2) detain the individual while the individual's asylum application is under consideration. (Current law authorizes DOJ to return the individual to the neighboring country but does not require such action or detention.)

Prove It Act of 2025This bill expands the requirements for federal agency rulemaking with respect to small businesses, organizations, and governmental jurisdictions.Specifically, when conducting an initial regulatory flexibility analysis, agencies must include, where feasible, any reasonably foreseeable indirect costs the proposed rule may impose on small entities.Further, if an agency certifies that an initial regulatory flexibility analysis is not required because the rule will not have a significant economic impact on a substantial number of small entities, the agency must provide such certification within 10 days to the Office of Advocacy of the Small Business Administration. A small entity or group of small entities may petition the Office of Advocacy to review such certification. The petition must include specified information, such as the issues the petitioner believes should be addressed and a proposed solution to the issues raised.If the Office of Advocacy ultimately determines, upon a full review of the petition, that the proposed rule would have a significant economic impact on a substantial number of small entities, the agency promulgating the rule must perform an initial and final regulatory flexibility analysis for the rule. Additionally, if the agency does not participate or assist in the full review process, the finalized rule shall not apply to small entities.The bill also requires agencies to publish, and allow for comments on, all guidance documents with respect to any rule an agency determines is likely to have a significant economic impact on a substantial number of small entities.

Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act or the FENCE ActThis bill denies federal tax-exempt status under Internal Revenue Code (IRC) Section 501(c)(3) to an organization that engages in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals that such organization knows or reasonably should know are unlawfully present in the United States. However, the bill does not require an organization to verify an individual’s citizenship or immigration status, or act in violation of religious beliefs.As background, an organization may be exempt from federal income tax under IRC Section 501(c)(3) if it is organized and operated exclusively (1) for religious, charitable, scientific, literary, or educational purposes; (2) for testing for public safety; (3) for the prevention of cruelty to children or animals; or (4) to foster national or international amateur sports competition (subject to limitations). However, under current law, a tax-exempt organization may not be organized for an illegal purpose or engage in substantial illegal activity.

Wildfire Victim Tax Relief and Recovery ActThis bill allows farmers to defer taxes on gain from the sale or exchange of livestock because of a fire. (Conditions apply.) The bill also allows individuals to exclude from gross income (for tax purposes) certain disaster relief payments received in connection with specific Texas wildfires.Currently, farmers may defer gain on the sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes due to drought, flood, or other weather-related conditions for two years (four years if attributable to a federally-declared disaster). Otherwise, under current law, gain on the sale of livestock (including poultry) due to such weather-related conditions attributable to a federally-declared disaster may be deferred for one year. (Conditions apply.)The bill adds fire to the list of circumstances for which the gain on the sale or exchange of livestock may be deferred, thus allowing farmers to defer such gains for up to four years (depending on the type of livestock and whether the sale is attributable to a federally-declared disaster).The bill also allows individuals to exclude from gross income payments received from federal, state, or local government agencies or Xcel Energy (or any subsidiary, insurer, or agent of Xcel Energy) as compensation for unreimbursed losses, damages, and certain expenses attributable to theSmokehouse Creek, 687 Reamer, and Roughneck Fires (Hutchinson County, Texas, February and March 2024);Windy Deuce Fire (Moore County, Texas, February 2024); andGrape Vine Creek Fire (Gray County, Texas, February 2024).

A bill to require the Secretary of Health and Human Services to develop a strategy for public health preparedness and response to artificial intelligence threats, and for other purposes.

Rural Hospital Closure Relief Act of 2025This bill temporarily allows additional hospitals to qualify as critical access hospitals (CAHs) that receive special payment under Medicare.Currently, in order to qualify as a CAH under Medicare, a hospital must either (1) be located more than 35 miles (or 15 miles in mountainous regions or areas with only secondary roads) from another hospital, or (2) have been certified prior to January 1, 2006, by the state as a necessary provider of services in the area.The bill allows a hospital to also qualify if the hospital is a small, rural hospital that (1) serves a health professional shortage area, or a high number of low-income individuals or Medicare beneficiaries; (2) has experienced financial losses for two consecutive years; and (3) attests to having a strategic plan to address financial solvency and to committing to provide a service that is in high demand in the hospital's service area. This authority expires nine years after the bill's enactment.The Government Accountability Office must study the effects of the bill's implementation. In addition, the Medicare Payment Advisory Commission must study and recommend payment systems for rural hospitals under Medicare. The Centers for Medicare & Medicaid Services must subsequently establish a mechanism and issue guidance on how newly designated CAHs may transition to different payment models under Medicare, including any new payment models recommended by the commission.

Network Equipment Transparency Act or the NET ActThis bill requires the Federal Communications Commission (FCC) to report biennially on the impact of network equipment availability on the deployment of advanced telecommunications capabilities (i.e., broadband). This assessment must be included in the FCC’s reports on the state of the communications marketplace, which are submitted to Congress and published publicly every other year. 

A bill to amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation.

Protect Small Businesses from Excessive Paperwork Act of 2025This bill extends the deadline for certain companies that are required to file beneficial ownership information with the Financial Crimes Enforcement Network (FinCEN). Specifically, the bill requires companies formed or registered before January 1, 2024, to submit this information to FinCEN by January 1, 2026, instead of by January 1, 2025, as required under current regulations.