Senate Committee on Finance

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Doug LaMalfa Federal Disaster Tax Relief Certainty Act This bill extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments. Under current law, unreimbursed personal casualty losses arising in a qualified disaster area (qualified disaster-related personal casualty losses) are deductible (as an itemized tax deduction or as part of the standard tax deduction) if such losses exceed $500 per casualty. A qualified disaster area is an area with respect to which a major disaster has been declared during the period beginning in 2020 and ending 60 days after July 4, 2025, if the incident period begins on or after December 28, 2019, and on or before July 4, 2025. The bill extends the federal tax deduction for qualified disaster-related personal casualty losses by defining a qualified disaster area as an area with respect to which a major disaster has been declared if the incident period begins on or after December 28, 2019, and before January 1, 2027. The bill provides that the exclusion from gross income of qualified wildfire relief payments applies to such payments attributable to forest or range fires declared a federal disaster after 2014 and before 2027, regardless of when such payments are received. (Currently, qualified wildfire relief payments attributable to forest or range fires declared a federal disaster after 2014 and received after 2019 and before 2026 may be excluded from gross income.) The bill also provides statutory authority for several related tax rules.

A bill to expand the sharing of information with respect to suspected violations of intellectual property rights in trade.

This bill expands the authority of U.S. Customs and Border Protection (CBP) to provide information to certain persons (e.g., trademark or copyright owners) regarding suspected violations of intellectual property rights in trade. Under current law, if CBP suspects that merchandise is being imported in violation of certain trademark and copyright laws, it may request assistance from specified persons when determining whether the merchandise is imported in violation of these laws. To permit the party to conduct examination and testing, CBP must provide them with specified information that appears on the merchandise and its packaging and labels. This bill (1) expands the definition of person to allow CBP to request assistance from any other appropriate party with an interest in the imported merchandise, and (2) expands the scope of information that CBP is authorized to share with others to include information on and images of packing materials and shipping containers. The bill allows CBP to request this assistance if it has a reasonable suspicion (currently, suspects) that the merchandise being imported is in violation of certain trademark and copyright laws. Additionally, CBP may provide a person with nonpublic information about the imported merchandise that was generated by an online marketplace or similar market platform, express consignment operator, freight forwarder, or any other entity that plays a role in the sale, importation, or facilitation of the merchandise into the United States and has been provided to, shared with, or obtained by CBP.

Affordable Housing Credit Carryback Act

HCBS Access Act

Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

Health Care Fraud Prevention and Enforcement Act

EGG SAVE Act of 2026

Back-to-School Supplies Affordability Act

Trade Deficit Elimination Act of 2026

Presidential Tax Accountability and Audit Integrity Act

Critical Mineral and Extraction Tax Parity Act

American Energy Independence and Tax Fairness Act

American Pharmaceutical Security Act

A resolution establishing a process to assure the long-term fiscal stability of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund.

Federal Tax Credit Scholarship Improvement Act

Pathways to Health Careers Act

Nurse Overtime and Patient Safety Act

Nurse Overtime and Patient Safety Act This bill requires certain providers, as a condition of Medicare participation, to limit mandatory overtime for nurses. Specifically, the bill prohibits hospitals, ambulatory surgical centers, home health agencies, rural health clinics, federally qualified health centers, and other specified providers from requiring nurses to work (1) more than a previously scheduled shift, 48 hours in a workweek, or 12 consecutive hours in a 24-hour period; or (2) during the 10 hours immediately following the 12th hour worked in a shift during a 24-hour period. Qualifying work hours include time spent in training, on call, and on standby. The bill's provisions do not apply during declared emergencies or disasters, subject to specified conditions, and do not preclude voluntary overtime. The bill also establishes (1) certain protections for nurses who file complaints against providers, (2) documentation and notice requirements for providers, and (3) potential civil penalties for violations.

Accountable Produce is Medicine Act of 2026

A bill to provide for the automatic establishment of Trump accounts using information collected under the Enumeration at Birth Program of the Social Security Administration.

Medicare Home Health Payment Integrity and Protection Act of 2026