Taxation and Internal Revenue
H.R. 7972 (Taxpayer Workforce Modernization Act):
Purpose: Modernizes the IRS workforce to address complex tax cases and emerging issues.
Key Provisions: Establishes a multi-year fellowship program for at least 10 qualified data scientists; creates an internal task force to develop data-driven audit selection methodologies; requires annual reports to Congress.
H.R. 9496:
Purpose: Provides tax relief to U.S. nationals who are unlawfully or wrongfully detained or held hostage abroad.
Key Provisions: Suspends tax deadlines and liabilities for the duration of detention; reimburses paid late fees; establishes a refund and abatement application program.
H.R. 9498 (Taxpayer Advocate Participation Act):
Purpose: Expands the advocacy role of the National Taxpayer Advocate in federal courts.
Key Provisions: Authorizes the Advocate to appear as amicus curiae in federal tax cases affecting broad taxpayer rights; mandates that federal courts grant these applications.
H.R. 9499 (Protecting Taxpayers from Ghost Preparers Act):
Purpose: Combats tax preparer fraud and penalizes improper return modifications.
Key Provisions: Applies tax return preparation penalties to improperly altered documents; limits deadline extensions for victims of preparer fraud.
H.R. 9501 (AI Tax Integrity Act of 2026):
Purpose: Enhances IRS tax fraud detection through artificial intelligence.
Key Provisions: Mandates a Government Accountability Office (GAO) report on AI utility; requires the IRS to launch an 18-month to 2-year AI pilot program to catch identity theft, fraud, and inaccurate returns.
Labor and Employment
H.R. 3495:
Purpose: Clarifies the statutory definition of an employee under the Fair Labor Standards Act (FLSA).
Key Provisions: Excludes "direct sellers" and "qualified real estate agents" from the definition of an employee, exempting them from specific labor regulations.
H.R. 5267:
Purpose: Preserves the franchise business model by clarifying joint-employer standards.
Key Provisions: Limits a franchisor's joint-employer status under the NLRA and FLSA strictly to instances of substantial direct and immediate control over essential employment terms (e.g., wages, hiring, hours); protects franchisees from external interference.
Education and Civil Rights
H.R. 5634:
Purpose: Limits federal educational assistance expenditures for flight training programs.
Key Provisions: Sets a $100,000 maximum cap on flight training fees for individuals at public institutions of higher learning; provides annual CPI inflation adjustments; applies to programs starting on or after August 1, 2026.
H.R. 8781:
Purpose: Clarifies the basis of sex discrimination under Title IX of the Education Amendments of 1972.
Key Provisions: Defines sex strictly based on biological reality (male or female) determined by gamete production.
H.R. 9203:
Purpose: Increases transparency and oversight in how colleges and universities handle civil rights complaints.
Key Provisions: Requires institutions to track and report Title VI complaint investigations to the Office for Civil Rights (OCR) within 30 days; establishes strict record-keeping standards and bimonthly congressional briefings.
Government Accountability and Separation of Powers
H.R. 9098 (Congressional Records Protection Act):
Purpose: Protects the constitutional separation of powers and prevents the surveillance of Members of Congress.
Key Provisions: Prohibits government entities from acquiring records, wire communications, or search warrants targeting Members of Congress without proper, formal notice.
Transportation and Safety
H.R. 10304 (Drone Safety Statement Modernization Act):
Purpose: Modernizes safety regulations for small unmanned aircraft systems (sUAS).
Key Provisions: Requires sUAS manufacturers to supply standardized safety disclosures to operators; mandates electronic acknowledgement of safety rules by operators; directs the FAA to review and update guidelines annually.
Law Enforcement and Judiciary
H.R. 7834:
Purpose: Protects entities storing sensitive evidence for law enforcement from undue civil and criminal liabilities.
Key Provisions: Limits legal liability for approved vendors storing child sexual abuse material for law enforcement agencies, provided they maintain strict cybersecurity standards, U.S.-based data residency, and encryption.
H.R. 9191:
Purpose: Designates official national fossil emblems for the United States.
Key Provisions: Formally designates the American mastodon as the national fossil mammal and the Tyrannosaurus rex as the national fossil dinosaur.
