To amend the Internal Revenue Code of 1986 to provide for an election to expense certain qualified sound recording costs otherwise chargeable to capital account.

To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.

To abolish the United States African Development Foundation.

To make certain repairs, replacements, and restorations of private roads and bridges eligible for reimbursement under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes.

To provide funding for administrative expenses of the Department of Homeland Security during any lapse in appropriations during fiscal year 2026, to require that the Department be responsive to congressional offices during such a lapse in appropriations, and for other purposes.

To amend title 54, United States Code, to modify certain cost-sharing requirements for grant programs under the American Battlefield Protection Program, and for other purposes.

<p><strong>Snap Back Inaccurate SNAP Payments Act</strong></p><p>This bill requires states to recoup any overpayments of benefits made to Supplemental Nutrition Assistance Program (SNAP) recipients and adjusts the formula for determining a state's liability rate for overpayments.</p><p>As background, the SNAP quality control system measures how accurately SNAP state agencies determine a household’s eligibility and benefit amount and determines overpayments of benefits and underpayments. States that have comparatively high payment error rates for two consecutive years are assessed a penalty (i.e., liability amount). The Food and Nutrition Service (FNS) must use a statutory formula to determine the liability amount.</p><p>Under current law, FNS must set a tolerance level for excluding small payment errors in the calculation of payment error rates (e.g., $56 or less in FY2024). This bill reduces the tolerance level for excluding small errors to $0 for FY2025 and each succeeding fiscal year.</p><p>The bill also requires state agencies to recoup any overpayments of benefits made to SNAP beneficiaries.</p><p>The bill adjusts the liability rate formula to reduce the state payment error rate based on the percentage of overpayments recouped by the state. Further, the bill increases the multiplier used in the liability rate&nbsp;formula to 25% (from 10%).</p>

<p><strong>Fund and Complete the Border Wall Act</strong></p><p>This bill establishes funding for a U.S.-Mexico border barrier and revises how border patrol agents are compensated for overtime.</p><p>The Department of the Treasury shall set up an account for funding the design, construction, and maintenance of the barrier. The funds in the account are appropriated only for that purpose and for vehicles and equipment for border patrol agents.</p><p>For each fiscal year, financial assistance to a country shall be reduced by $2,000 for each citizen or national of that country apprehended for illegally entering the United States through its southern border. The reduced amount shall be transferred to the border barrier account. The Department of State may opt not to reduce amounts appropriated to Mexico for various military and law enforcement-related activities.</p><p>This bill establishes a 5% fee on foreign remittance transfers and increases the fee for the arrival/departure I-94 form for various aliens entering the United States, with part of the fees going to the border barrier account.</p><p>By December 31, 2025, the Department of Homeland Security shall (1) take all actions necessary, including constructing barriers, to prevent illegal crossings along the U.S.-Mexico barrier; and (2) achieve operational control over all U.S. international borders.</p><p>The bill changes how border patrol agents receive overtime pay when working up to 100 hours in a two-week period. For hours worked above 80, an agent shall receive at least 150% of the agent's regular hourly rate.</p>

To provide a private right of action for children and the parents of children whose healthy body parts have been damaged by medical professionals practicing or participating in certain interventions.

To support marine carbon dioxide removal activities, and for other purposes.

To direct the Secretary of Defense to provide funds to the National Diaper Bank Network for the establishment of a Military Family Diaper Fund to provide diapers and diapering supplies to military families in need, and for other purposes.

To amend the Elementary and Secondary Education Act of 1965 to prohibit the use of funds provided under such Act to develop, implement, facilitate, host, or promote any program or activity for, or to provide or promote literature or other materials to, children under the age of 18 that includes sexually oriented material, and for other purposes.

To establish an entitlement to a supplemental period of unpaid parental leave for employees of the Department of Veterans Affairs.

To provide for individual rights relating to privacy of personal information, to establish privacy and security requirements for covered entities relating to personal information, and to establish an agency to be known as the Digital Privacy Agency to enforce such rights and requirements, and for other purposes.

To amend the Omnibus Crime Control and Safe Streets Act of 1968 to provide for priority consideration for certain grants for applicants who have entered into section 287(g) agreements.