Protecting Homeowners from Disaster Act of 2025 This bill repeals the limit on the itemized tax deduction for unreimbursed personal casualty losses. Specifically, the bill repeals a provision that generally limits the deduction for tax years 2018-2025 to losses that are attributable to a federally declared disaster. The bill applies to losses sustained after 2024. 

Western Hemisphere Nearshoring Act

Permanent Tax Cuts for American Families Act of 2025 This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act. Under current law, the standard tax deduction consists of a statutory base amount that is adjusted annually for inflation. For tax years 2018-2025, the Tax Cuts and Jobs Act increased the standard tax deduction statutory base amounts to $24,000 (from $6,000) for joint filers, $18,000 (from $4,400) for head-of-household filers, and $12,000 (from $3,000) for single filers, which almost doubled the inflation-adjusted standard tax deduction amount for most taxpayers.Under the bill, the increased standard tax deduction statutory base amounts of $24,000 for joint filers, $18,000 for head-of-household filers, and $12,000 for single filers are made permanent. The bill also makes permanent the annual adjustments to such amounts for inflation.

Maintaining Innovation and Safe Technologies ActThis bill requires the Centers for Medicare & Medicaid Services (CMS) to issue guidance on payment requirements for certain remote monitoring devices (e.g., glucose monitors) under Medicare medical services. Specifically, the CMS must issue guidance on payment requirements for devices that use artificial intelligence components and that transmit information to health care providers.

This bill provides a tax deduction for health insurance premiums paid to provide medical insurance coverage for an individual, the individual’s spouse, and the individual’s dependents. Under the bill, the tax deduction may be claimed as an adjustment to income (also known as an above-the-line tax deduction), which does not require the individual to itemize deductions. 

FairTax Act of 2025

Abortion Is Not Health Care Act of 2025

Reclaiming Congress’s Constitutional Mandate in Trade ResolutionThis concurrent resolution establishes a process for transferring the functions and responsibilities of the Office of the Trade Representative (USTR) from the executive branch to the legislative branch. The concurrent resolution establishes the Joint Ad Hoc Committee on Trade Responsibilities and the Congressional Advisory Board on Trade Responsibilities to plan for and implement the transfer.The Joint Ad Hoc Committee on Trade Responsibilities shall consist of 14 members of Congress appointed by majority and minority party leaders of the two chambers of Congress and meeting qualifications specified in the bill. The committee shall develop a plan under which the functions and responsibilities of the USTR shall be moved and provide its plan in a report to Congress within 16 months after the committee is appointed. The bill also establishes a 21-member Congressional Advisory Board on Trade Responsibilities responsible for advising the committee in its development of the plan. Individuals meeting qualifications specified in the bill shall be appointed by the Trade Representative and majority and minority party leaders.The concurrent resolution also provides that the USTR shall provide such information and assistance the committee and the advisory board may reasonably require to carry out their activities.The transition of the USTR to the legislative branch occurs four years after the committee submits its report.

Lowering Costs for Caregivers Act of 2025

People CARE Act People-Centered Assistance Reform Effort Act

United States-Taiwan Tax Agreement Authorization Act United States-Taiwan Expedited Double-Tax Relief Act

Low Income Housing for Defense Communities Act

SALT Fairness for Working Families ActThis bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $15,000 ($30,000 for married individuals filing a joint federal income tax return). Under current law, the SALT deduction cap is $10,000 ($5,000 for a married individuals filing separate federal income tax returns).

Disaster Reforestation Act

Expanding Penalty Free Withdrawal ActThis bill allows an individual who is unemployed for a certain period of time to take early distributions from a qualified retirement plan without paying an additional tax on such distributions, subject to limitations.Under current law, a 10% additional tax is imposed on early distributions from a qualified retirement plan unless an exception applies. This bill expands the list of exceptions to include distributions from a qualified retirement plan made (1) to an individual who is unemployed and receives federal or state unemployment compensation for 26 consecutive weeks (or the maximum number of weeks allowed under state law) and (2) in the same tax year that the unemployment compensation is paid or the following tax year. However, under the bill, the 10% additional tax applies to distributions from a qualified retirement plan made after an individual is employed for at least 60 days following a period of unemployment.The bill limits the amount that may be distributed to an unemployed individual from a qualified retirement plan free from the 10% additional tax to the lesser of (1) $50,000 in distributions from all of an individual’s qualified plans over a one-year period, or (2) the greater of $10,000 or half the fair market value of an individual’s qualified retirement plans and the nonforfeitable portion of an individual's defined contribution plans.