Proposed legislation related to taxes and tariffs: July 17, 2025 – August 15, 2025

H.R.4494 – Flood Insurance Relief Act. To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for flood insurance premiums.
Introduced July 17, 2025 by Byron Donalds (R-FL). No cosponsors. Referred to Ways and Means the same day. Still in committee.
Comment: In other words, this would reduce your taxable income. I wonder why Donalds didn’t make this bill applicable to all insurance premiums? Just kidding. We know why.

H.R.4507 – TUTOR Act (Teachers Utilizing Tutoring Opportunities for Relief Act). To amend the Internal Revenue Code of 1986 to establish a temporary tax credit for eligible teachers who provide tutoring services.
Introduced July 17, 2025 by Jennifer Kiggans (R-VA). Cosponsored by Eugene Vindman (D-VA), Lucy McBath (D-GA), and Laura Gillen (D-NY). Referred to Ways and Means the same day. Still in committee.
Comment: Why doesn’t this bill have 50,000 cosponsors? The absolute maximum amount that teachers who also work as paid tutors could claim as a tax credit is a whopping $1000. And that is the maximum!

H.R.4514 – Local Journalism Sustainability Act. To provide tax incentives that support local newspapers and other local media.
Introduced July 17, 2025 by John Mannion (D-NY). No cosponsors. Referred to Ways and Means the same day. Still in committee.
Comment: In light of the defunding of Corporation for Public Broadcasting, why not encourage local media with tax cuts? Do only Democrats have local media in their towns?

H.R.4537 – CHEFS Act. Cutting Harmful Emissions in Food Service Act. To amend the Internal Revenue Code of 1986 to allow a credit against tax for expenses relating to the purchase and installation of qualified emissions control devices on or in connection with qualified cook stoves or qualified char broilers of eligible small restaurant businesses.
Introduced July 17, 2025 by Ritchie Torres (D-NY). No cosponsors. Referred to Ways and Means the same day. Still in committee.
Comment: I truly do not understand the quixotic legislation introduced by some of our Democratic representatives. Wait until there’s a strong Democratic majority, Ritchie! This is not a bad idea, but it’s dead in the water. Save your energy. Pun intended.

H.R.4548 – Small Nonprofit Retirement Security Act of 2025. To amend the Internal Revenue Code of 1986 to make the credit for small employer pension plan startup costs and the retirement auto-enrollment credit available to tax-exempt eligible small employers.
Introduced July 21, 2025 by Vern Buchanan (R-FL). Cosponsored by six Democrats and one Republican (Blake Moore-UT). Referred to Ways and Means the same day. Still in committee.
Comment: As I read it, this bill merely puts small nonprofits on the same footing as other small businesses regarding retirement plans. It does not appear to grant small nonprofits any special favors.

H.R.4572 – Save Affordable Housing Act of 2025. To amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit.
Introduced July 21, 2025 by Joe Neguse (D-CO). No cosponsors. Referred to Ways and Means the same day. Still in committee.

H.R.4573 – Innovate to Save Lives Act. To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.
Introduced July 21, 2025 by Joe Neguse (D-CO). Cosponsored by three Republicans and two Democrats. Referred to Ways and Means the same day. Still in committee.
Comment: This bill specifically targets fentanyl, fentanyl-related substance, or methamphetamine.

H.R.4589 – Port Crane Tax Credit Act of 2025. To amend the Internal Revenue Code of 1986 to establish tax credits to incentivize the domestic production of port cranes.
Introduced July 22, 2025 by Mike Ezell (R-MS). Cosponsored by four Republicans and no Democrats. Referred to Ways and Means the same day. Still in committee.
Comment: All four Republicans who cosponsored this bill represent states along either the East Coast or the Gulf of Mexico: Randy Weber (R-TX); Nicole Malliotakis (R-NY); Jennifer Kiggans (R-VA); and David Rouzer (R-NC).
Historical comment: In the summer of 2024, none other than President Joe Biden was talking to a major Asian port crane manufacturer (Marubeni) about building cranes in… Gulfport, Mississippi. President Biden was working on a $20 billion investment in MS. Sigh.
Snarky comment: I guess it’s only good for America if it’s sponsored by Republicans. Heaven help us if Democrats try to do something to benefit red states. We should just stop doing so.

H.R.4606 – Ally’s Act. To amend title XXVII of the Public Health Service Act, the Employee Retirement Income Security Act of 1974, the Internal Revenue Code of 1986, and the Patient Protection and Affordable Care Act to require coverage of hearing devices and systems in certain private health insurance plans.
Introduced July 22, 2025 by Joe Neguse (D-CO). Cosponsored by nine Republicans and fifty-seven Democrats. Referred to Ways and Means and Education and Workforce and Energy and Commerce the same day. Still in committee.
Comment: Where is John Joyce?

H.R.4613 – Bubble Tax Modernization Act of 2025. To amend the Internal Revenue Code of 1986 to remove the differentiation between mead and low alcohol by volume wine for purposes of the tax imposed on wines.
Introduced July 22, 2025 by Andrea Salinas (D-OR). Cosponsored by five Republicans and four Democrats. Referred to Ways and Means the same day. Still in committee.
Comment: Surprisingly, of the ten legislators, only one is from California.

EC1506: July 22, 2025. From the Section Chief, Internal Revenue Service, transmitting the Service’s IRB only rule – Withholding and Reporting With Respect to Uncashed Retirement Plan Distribution Checks (and Subsequent Checks). Communication sent to the Committee on Ways and Means.

S.2399 - Loggers Economic Assistance and Relief Act. To establish a payment program for unexpected loss of markets and revenues to timber harvesting and timber hauling businesses due to major disasters.
Introduced July 23, 2025 by Susan Collins (R-ME). Cosponsored by Angus King (I-ME), Peter Welch (D-VT), and Jeanne Shaheen (D-NH), and no Republicans. Referred to the Committee on Agriculture, Nutrition, and Forestry. Still in committee.
Snarky comment: You would think with the way tariffs are killing the pulp and construction industries in the USA, that Republicans would be on board with this bill. Maybe they like paying more for toilet paper? And Amazon boxes?

H.R.4630 – WAGER Act of 2025 (Winnings And Gains Expense Restoration Act of 2025). To amend the Internal Revenue Code of 1986 to restore wagering loss limitation rules.
Introduced July 23, 2025 by Andy Barr (R-KY). Cosponsored by three Democrats and two Republicans. Referred to Ways and Means the same day. Still in committee.
Comment: The Senate added a provision to Trump’s One Big Awful Spending Bill that limited deduction of gambling losses to 90%, meaning that bettors could owe taxes that they had not owed before. Andy Barr wants to undo this injustice. It hurts horse racing same as it hurts casinos.

H.R.4639 – Infertility Treatment Affordability Act of 2025. To amend the Internal Revenue Code of 1986 to provide an income tax credit for the costs of infertility treatments.
Introduced July 23, 2025 by Mike Carey (R-OH). Cosponsored by Greg Landsman (D-OH), Eugene Vindman (D-VA), Laura Gillen (D-NY), and Max Miller (R-OH). Referred to Ways and Means the same day. Still in committee.
Comment: What I am reading is that Democrats think health insurers (including Medicare and Medicaid) should cover certain items – fertility treatments, hearing aids, prosthetics – while Republicans merely want to provide people a small tax credit for those same items. Two very different approaches.
It is a tax credit, not a tax deduction, which means it is subtracted directly from taxes owed. However, it’s limited to 50% of what a taxpayer paid during the tax year, capped at $40,000 total deduction. I am guessing that it would be far cheaper if insurance covered it from start to finish. See H.R.4648 below.

H.R.4644 – ABLE Employment Flexibility Act. To amend the Internal Revenue Code of 1986 to allow employers to contribute to ABLE accounts in lieu of retirement plan contributions.
Introduced July 23, 2025 by Sharice Davids (D-KS). Cosponsored by Brian Fitzpatrick (R-PA). Referred to Ways and Means the same day. Still in committee.
Comment: ABLE accounts are savings-investments programs for people with disabilities whose disability began before age 46 (was age 26). Money saved in ABLE accounts does not affect most federally funded benefits based on need. The money in the account may be used to pay for qualified disability expenses.

H.R.4653 – First-Time Parents Tax Credit Act. To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for first-time parents.
Introduced July 23, 2025 by Shomari Figures (D-AL). No cosponsors. Referred to Ways and Means the same day. Still in committee.

COMMENT FOR THE SIX “BABY” BILLS below: On July 23, 2025, six Democratic representatives, with no Republicans joining them, introduced multiple bills, all of which were to exempt specific baby-related items from Trump’s tariffs. One person would introduce one bill and the other five cosponsor, rotating sponsor and cosponsors. These were: Shomari Figures (D-AL), Jimmy Gomez (D-CA), Steven Horsford (D-NV), Bradley Scott Schneider (D-IL), Suhas Subramanyam (D-VA), and Derek Tran (D-CA).. For those six bills, I will name the person who introduced, and then state, “Cosponsored by the other five Democrats.” Timothy Kennedy (D-NY) and Setha Magaziner (D-RI) cosponsored some, but not, all bills after July 23, 2025.
All six bills would exempt baby-related items from Trump’s tariffs. And once again, House Republicans did not step up.

H.R.4654 – Baby Sleep Tax Relief Act. To prohibit the imposition of duties on certain baby sleep items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Shomari Figures (D-AL). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include cribs, toddler beds, mattresses and bedding, bassinets, cradles, and baby monitors.

H.R.4666 – Baby Clothing Tax Relief Act. To prohibit the imposition of duties on certain baby clothing items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Jimmy Gomez (D-CA). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include baby garments and clothing accessories, baby socks and booties, baby shoes, baby shirts and blouses, baby pants and trousers, baby swimsuits, baby sweaters, baby dresses, baby onesies and bodysuits, and baby hats.

H.R.4674 - Baby Hygiene Tax Relief Act. To prohibit the imposition of duties on certain baby hygiene items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Steven Horsford (D-NV). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include diapers, diaper liners, diaper cream, diaper bags, changing tables, baby wipes, baby soap, baby shampoo, baby changing tables, baby bathtubs, and baby towels.

H.R.4710 - No Surprises Act Enforcement Act. To amend title XXVII of the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code of 1986 to increase penalties for group health plans and health insurance issuers for practices that violate balance billing requirements.
Introduced July 23, 2025 by Gregory Murphy (R-NC). Cosponsored by seven Democrats and five Republicans. Referred to Ways and Means and Energy and Commerce and Education and Workforce the same day. Still in committee.
Comment: Like the “no Rx ads on TV,” I would wager that if a nationwide referendum were held regarding this proposed legislation, it would pass in a landslide. And, it adds teeth by substantially increasing penalties to health insurers that violate the law.

H.R.4717 - First-Time Homebuyer Tax Credit Act of 2025. To amend the Internal Revenue Code of 1986 to provide for a first-time homebuyer credit.
Introduced July 23, 2025 by Jimmy Panetta (D-CA). Cosponsored by 35 Democrats and no Republicans. Referred to Ways and Means the same day. Still in committee.
Comment: Again, why is this a Democratic issue? What happened to “family first” Republicans? When did they stop being Americans first?

H.R.4718 - Helping Young Americans Save for Retirement Act. To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 with respect to minimum participation standards for pension plans and qualified trusts.
Introduced July 23, 2025 by Brittany Pettersen (D-CO). Cosponsored by Michael Rulli (R-OH). Referred to Ways and Means and Education and Workforce the same day. Still in committee.
Comment: The bill would lower the age when adults could participate in pension plans and qualified trusts from 21 to 18, and would only require 2 consecutive 12-month periods during each of which the employee has at least 500 hours of service.

H.R.4726 - Educational Toy Tax Relief Act. To prohibit the imposition of duties on certain baby toy items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Bradley Scott Schneider (D-IL). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include products for children under the age of three; tricycles, scooters, and pedal cars for babies and children; playpens, play yards, and enclosures; baby swings; and, educational toys for babies and children.

H.R.4738 - Baby Safety Tax Relief Act. To prohibit the imposition of duties on certain baby safety items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Suhas Subramanyam (D-VA). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include baby carriages, strollers, baby carriers, and baby car seats.

H.R.4739 - SHARE Plan Act. Share Holder Allocation for Rewards to Employees Plan Act. To amend the Internal Revenue Code of 1986 to provide a reduced rate of tax for corporations that maintain a plan for distributing equity to employees.
Introduced July 23, 2025 by Thomas Suozzi (D-NY). Cosponsored by six Democrats and seven Republicans. Referred to Ways and Means the same day. Still in committee.

H.R.4740 - No Tax on Overtime for All Workers Act. To amend the Internal Revenue Code of 1986 to allow a deduction for certain overtime compensation.
Introduced July 23, 2025 by Emilia Strong Sykes (D-OH). No cosponsors. Referred to Ways and Means the same day. Still in committee.
Snarky comment: I thought this was a Republican issue? Strong Sykes wishes to codify exactly what Trump et al said they were doing or had done already. So why no Republican cosponsors? The bill is short and sweet. No hidden agendas or catches.

H.R.4746 - Baby Food Tax Relief Act. To prohibit the imposition of duties on certain baby food items pursuant to the International Emergency Economic Powers Act.
Introduced July 23, 2025 by Derek Tran (D-CA). Cosponsored by seven Democrats and no Republicans. Referred to Ways and Means and Foreign Affairs the same day. Still in committee.
Comment: Items that would be exempted include baby bottles, breast pumps, highchairs and booster seats, nursing nipples, and baby formula.

H.R.4765 – Securing our Border Act. To reprogram all remaining unobligated funds from the IRS enforcement account.
Introduced July 25, 2025 by Tim Moore (R-NC). Cosponsored by three Republicans and no Democrats. Referred to Ways and Means and Judiciary and Homeland Security the same day. Still in committee.
Comment and ALERT: No! Just NO!
One-third of the unobligated balances … from amounts made available under section 10301(1)(A)(ii) of Public Law 117–169 shall be transferred to U.S. Customs and Border Protection during the period beginning on the date of the enactment of this Act and ending on February 6, 2034, for nonintrusive inspection systems to achieve a 100 percent nonintrusive inspection scanning rate at all northern border and southwest border land ports of entry by February 6, 2034.
Two-thirds of the unobligated balances … from amounts made available under section 10301(1)(A)(ii) of Public Law 117–169 shall be transferred to the Department of Homeland Security during the period beginning on the date of the enactment of this Act and ending on February 6, 2034, for activities related to the construction of a border wall system along the southwest international border of the United States. (Emphases mine.)
NONONONONONONO! If we have extra money, why were the cuts so drastic in the BBB?

H.R.4772 – Critical Minerals Investment Tax Modernization Act of 2025. To amend the Internal Revenue Code of 1986 to adjust the percentage depletion rate for certain rare earths, and for other purposes.
Introduced July 25, 2025 by Adrian Smith (R-NE). Cosponsored by Jimmy Panetta (D-CA), Eugene Vindman (D-VA), and Guy Reschenthaler (R-PA). Referred to Ways and Means the same day. Still in committee.
Comment: Currently, the minerals defined as “rare earth minerals” are not listed in the IRS schedule regarding depletion rates. This bill would add the “15 lanthanide elements,” otherwise known as rare earth minerals, to the top tier in the schedule, granting them 22% depletion rate.
Since depletion rate for those fifteen minerals has not been defined to date, companies involved in the mining of these minerals may wish to consult with their tax CPAs to determine which depletion rate has been used to date.
For a party and a president who seem to make “rare earth minerals” front and center of so much policy, you’d think they’d have been all over this bill! Guess it has to be their idea.

H.R.4787 - To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction. (No short title.)
Introduced July 29, 2025 by Judy Chu (D-CA). No cosponsors. Referred to the House Committee on Ways and Means the same day. Still in committee.

H.R.4826 - Cutting Paperwork for Taxpayers Act. To amend the Internal Revenue Code of 1986 to exclude from gross income any interest paid on an overpayment of tax in the case of an individual or small business.
Introduced July 29, 2025 by Eugene Vindman (D-VA). Cosponsored by Young Kim (R-CA). Referred to the House Committee on Ways and Means. Still in committee.
Comment: This bill essentially is one sentence long, once definitions are done. “In the case of an individual or an eligible small business described in section 44(b)(1), gross income shall not include any interest allowed and paid upon an overpayment of tax pursuant to section 6611.”
Sounds reasonable to me!

H.R.4840 - CREATE Act (Creative Relief and Expensing for Artistic Entertainment Act). To amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Introduced August 1, 2025 by Judy Chu (D-CA). Cosponsored by five Democrats and four Republicans. Referred to the House Committee on Ways and Means the same day. Still in committee.
Comment: Writers and poets, indie producers, don’t get too excited. This bill only assists large productions like TV, movies, and Broadway show. It would increase the investment credit from $15MM to $30MM in one section of the Big Bad Bill, and from $30MM to $40MM in a separate section.
There is absolutely no benefit to small artists or indie productions. C’mon, Judy, you’re better than this!

H.R.4849 - Protecting Health Care and Lowering Costs Act of 2025. To repeal health-related portions of An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Introduced August 1, 2025 by Adam Gray (D-CA). Cosponsored by 136 Democrats and no Republicans. Referred to the Committee on Ways and Means and Energy and Commerce the same day. Still in committee.
Comment: This is an amendment to the table in the 1986 tax code regarding premium deductions.

H.R.4861 - Working Waterfront Disaster Mitigation Tax Credit Act. To amend the Internal Revenue Code of 1986 to provide a credit for hazard mitigation projects in connection with certain working waterfront property.
Introduced August 1, 2025 by Chellie Pingree (D-ME). Cosponsored by Gregory Murphy (R-NC). Referred to the House Committee on Ways and Means the same day. Still in committee.

H.R.4899 - CANADA Act (Creating Access to Necessary American-Canadian Duty Adjustments Act). To exempt goods imported by or for the use of small business concerns from the duties imposed by the national emergency declared on February 1, 2025, by the President.
Introduced August 5, 2025 by Chris Pappas (D-NH). Cosponsored by Maggie Goodlander (D-NH). Referred to the House Committee on Ways and Means the same day. Still in committee.
Serious comment: This bill would exempt from tariffs all companies defined as small businesses. As a refresher, that definition is—
For the purposes of this chapter, a small-business concern, including but not limited to enterprises that are engaged in the business of production of food and fiber, ranching and raising of livestock, aquaculture, and all other farming and agricultural related industries, shall be deemed to be one which is independently owned and operated and which is not dominant in its field of operation.
There are additional criteria, such as number of employees, gross revenue, and profits. But the above is the standard definition.
Snarky comment: I have a better idea. Why don’t we declare the national emergency done and over with, and REQUIRE President Trump to actually prove it as he’s supposed to by law?

H.R.4933 - Research and Development Tax Credit Expansion Act of 2025. To amend the Internal Revenue Code of 1986 to expand eligibility and increase simplification of the research credit for certain small businesses.
Introduced August 8, 2025 by Joe Neguse (D-CO). No cosponsors. Referred to the House Committee on Ways and Means the same day. Still in committee.
Comment: #1, why aren’t there cosponsors for this bill? #2, R&D took a huge hit during the first Trump administration. I haven’t yet seen any analyses of the effects on R&D from the Big Bad Bill, but I would assume it’s more of the same. AICPA, please weigh in!

H.R.4943 - Safeguarding Trust in Our Politics Act. To amend the Internal Revenue Code of 1986 to prohibit certain tax-exempt organizations from providing funding for election administration.
Introduced August 8, 2025 by Claudia Tenney (R-NY). No cosponsors. Referred to the House Committee on Ways and Means the same day. Still in committee.
Comment: The current 501( c)(3) code defines tax-exempt nonprofits as, “Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or … which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
Tenney wants it to read, “Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or … which does not participate and which does not provide direct funding to any State or unit of local government for the purpose of the administration of elections for public office or any funding to any State or unit of local government in a case in which it is reasonable to expect such funding will be used for the purpose of the administration of elections for public office (except with respect to the donation of space to a State or unit of local government to be used as a polling place in an election for public office).”
The ellipses leave out exactly the same words in both. Otherwise it would be too long. Italicized words are her addition.
I am trying to figure out which 501( c)(3) organizations do so, other than those run by Republicans. Because, seriously, that is her entire bill.

EC1677 - August 8, 2025. From the President, transmitting an Executive Order Further Modifying The Reciprocal Tariff Rates.

EC1678 - August 8, 2025. From the President, transmitting an Executive Order Suspending Duty-Free De Minimis Treatment For All Countries.

H.R.4949 - Apprenticeships for Small Businesses Act of 2025. To amend the Internal Revenue Code of 1986 to establish a credit for certain employers of qualifying career and technical education students.
Introduced August 12, 2025 by Josh Harder (D-CA). Cosponsored by Jennifer Kiggans (R-VA) and Brian Fitzpatrick (R-PA). Referred to the House Committee on Ways and Means the same day. Still in committee.

H.R.4962 - Toll of Tariffs Act of 2025. To direct the United States International Trade Commission to carry out a study on the inflationary impact of the tariffs imposed by certain executive orders and to report to Congress the findings of such study.
Introduced August 12, 2025 by Hillary Scholten (D-MI). Cosponsored by Greg Landsman (D-OH) and Derek Tran (D-CA). Referred to the House Committee on Ways and Means the same day. Still in committee.
Comment: Yes please! And while you’re at it, research the mental toll of this presidency on the United States of America. We need major subsidies for PTSD research.

H.R.4974 - DETECT Act of 2025 (Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025). To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.
Introduced August 15, 2025 by Vern Buchanan (R-FL). Cosponsored by six Republicans and one Democrat (Adam Smith-WA). Referred to the House Committee on Ways and Means the same day. Still in committee.
Comment: Adam, no! Just no! We do not need AI involved in anything else.

H.R.4978 - Secure Trade Act. To impose additional duties on imports of goods into the United States.
Introduced August 15, 2025 by Jared Golden (D-ME). Cosponsored by Gregory Steube (R-FL). Referred to the Committee on Ways and Means and Financial Services and Foreign Affairs and Energy and Commerce the same day. Still in committee.
Puzzled comment: Why would Jared Golden introduce this bill? I saw Gregory Steube’s name first and assumed it’s a bill supporting and codifying Trump’s tariffs. Which it indeed appears to be. This bill would also do away with the de minimis exception. Although it is so poorly written (and long), that that deletion appears only in the bill’s long title and not in the text.

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