David Kustoff

Small Business Tax Cut Act

The legislation would reduce taxes for small businesses, allowing them to keep more of their earnings and potentially reinvest in their operations, equipment, or workforce. The proposal aims to help small business owners and entrepreneurs by lowering their tax burden compared to current law. The bill is currently under review by the House Committee on Ways and Means to determine its specific details and likely impact on federal revenues.

Save Struggling Hospitals Act

This bill would provide financial assistance to hospitals that are struggling financially, likely through increased Medicare payments, grants, or other federal funding mechanisms. The aid would help keep rural and urban hospitals operating that might otherwise close, protecting access to medical care for patients in underserved areas. Hospitals across the country, particularly smaller facilities in less populated regions, would be the primary beneficiaries of this support.

Authorizing the use of Emancipation Hall in the Capitol Visitor Center for a ceremony as part of the commemoration of the days of remembrance of victims of the Holocaust.

This bill would allow a Holocaust remembrance ceremony to be held in Emancipation Hall, a public space in the Capitol Visitor Center. The authorization would enable Congress and the public to gather for an official commemoration honoring Holocaust victims during the annual days of remembrance.

DO NOT Call Act

This bill would strengthen the national "Do Not Call" registry, which allows people to opt out of receiving telemarketing calls, by updating rules and enforcement mechanisms to better protect consumers from unwanted sales calls. The legislation would likely give the Federal Trade Commission and other agencies stronger tools to penalize companies that violate do-not-call rules and would modernize the system to address newer calling technologies like robocalls and text messages. Consumers, particularly older adults who are frequent targets of scams, would benefit from reduced unwanted contact attempts.

To repeal the Second Chance Amendment Act of 2022 and the Incarceration Reduction Amendment Act of 2016.

This bill would undo two previous laws that were designed to reduce incarceration rates and give people with criminal records a second chance at employment and other opportunities. By repealing these laws, the bill would reverse criminal justice reforms that had made it easier for formerly incarcerated individuals to find jobs and rebuild their lives after serving their sentences. The change would primarily affect people with prior convictions and organizations that had been required to consider hiring them.

Filing Relief for Natural Disasters Act

Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers. Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections. The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines. Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area. The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.

Restoring the Armed Career Criminal Act

Restoring the Armed Career Criminal Act This bill expands the criminal offenses that qualify as prior convictions for the purpose of enhanced sentencing under the Armed Career Criminal Act (ACCA). Currently, the ACCA imposes a 15-year mandatory minimum prison term on a defendant who possesses, receives, or transports a firearm as a prohibited person (e.g., felon) and has three or more prior convictions for a serious drug offense or violent felony (or both) committed on separate occasions. The term serious drug offense means a federal or state offense with a statutory maximum prison term of 10 years or more. A state offense must involve the manufacture, distribution, or possession of a controlled substance as defined in the Controlled Substances Act. The term violent felony means any crime punishable by a prison term of more than one year that (1) has as an element the use, attempted use, or threatened use of physical force; or (2) is burglary, arson, or extortion, or involves explosives. This bill replaces serious drug offense and violent felony with a new category of qualifying prior offense: serious felony convictions. The term serious felony conviction means (1) any conviction that, at the time of sentencing, was a felony offense punishable by a statutory maximum prison term of 10 years or more; or (2) any group of convictions imposed in the same proceeding or in consolidated proceedings with a total prison term of 10 years of more, regardless of how many years the defendant served.

RPM Access Act

Rural Patient Monitoring Access Act or the RPM Access Act This bill conditions Medicare payment for remote patient monitoring services on certain requirements. Specifically, the bill conditions payment on (1) the ability of certain health care practitioners to be available in real time to respond to any detected anomalies; (2) the use of a system that can transmit relevant data in a format that is compatible with electronic health records, as needed; and (3) the reporting of such data, as required by the Centers for Medicare & Medicaid Services (CMS), to evaluate any cost savings as a result of such services. The bill also establishes a floor for certain payment calculations with respect to such services. The CMS must report on cost savings realized and expenses incurred from the use of such services over a four-year period.

Protecting Our Supreme Court Justices Act of 2025

Protecting Our Supreme Court Justices Act of 2025 This bill increases the statutory maximum prison term—from one year to five years—for picketing or parading in or near a building or residence used by a judge, juror, witness, or court officer with the intent of interfering with, obstructing, or impeding the administration of justice, or with the intent of influencing a judge, juror, witness, or court officer, in the discharge of his or her duty.

Authorizing the use of Emancipation Hall in the Capitol Visitor Center for a ceremony as part of the commemoration of the days of remembrance of victims of the Holocaust.

This bill would allow a Holocaust remembrance ceremony to be held in Emancipation Hall, a public space in the Capitol Visitor Center that tourists and the public can access. The measure is a one-time authorization for Congress to host an official commemoration event honoring Holocaust victims. This affects visitors and the general public who may attend or learn about the ceremony.

Grown in America Act of 2025

Grown in America Act of 2025 This bill establishes a new tax credit (as part of the general business tax credit) for domestically produced agriculture. Specifically, the bill allows a tax credit for the lesser of (1) 25% of domestically produced agricultural commodity expenses multiplied by the ratio of such expenses to total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically), or (1) $100 million. (Conditions apply). To qualify for the tax credit, a business’s average expenses (over three years) for domestically produced agricultural commodities must exceed a certain percentage of total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically). The required percentage is 50% for 2026 and increases by 5% each year until it reaches 85% for tax years beginning after 2033. Under the bill, agricultural commodities include horticultural, viticultural, and dairy products; livestock and livestock products (excluding live animals); poultry and bee raising products; and farm-raised fish products. In addition, the general business tax credit limit based on a business’s tax liability is calculated separately for the domestically produced agriculture tax credit, and the credit is generally limited to 50% of a business’s net regular tax liability. Finally, domestically produced agriculture tax credit amounts in excess of such limitation may be carried forward for 10 years (rather than the 20 years allowed for other business tax credits).

Rural Health Innovation Act of 2025

This bill would provide funding and support to improve healthcare services in rural areas, where hospitals and clinics often struggle to attract doctors and afford modern equipment. It likely aims to help rural communities access better emergency care, mental health services, and specialty treatments by offering grants, loan programs, or incentives for healthcare providers to work in these regions. The changes would primarily affect rural hospitals, rural patients, and healthcare workers considering whether to practice in less populated areas.

Investing in Our Communities Act

This bill likely proposes changes to tax policy aimed at directing more federal funding or tax benefits toward local communities and infrastructure projects. Based on the taxation focus, it probably involves adjusting how tax revenue is collected or distributed to support community development, though the specific mechanisms would depend on the bill's detailed provisions. The proposal would affect both taxpayers and communities receiving the investments.

Small Business Investment Act of 2025

Small Business Investment Act of 2025 This bill reduces the time period a noncorporate taxpayer is required to hold qualified small business stock (QSBS) before a percentage of the gain on the sale or exchange of such stock may be excluded from gross income. (Limitations apply.) The bill also expands QSBS to include qualified debt instruments and certain corporate stock. Under current law, a noncorporate taxpayer may exclude from gross income 100% of the gain from the sale or exchange of QSBS acquired after September 27, 2010 (or a smaller percentage if acquired on or before such date) and held for more than five years. Further, under current law, QSBS must be C corporation stock. (Exclusions and other requirements apply.) The bill allows a noncorporate taxpayer to exclude from gross income 50% of the gain on the sale or exchange of QSBS (purchased after the enactment date of the bill) held for three years, 75% of the gain on the sale or exchange of such stock held for four years, and 100% of the gain on the sale or exchange of such stock held for five years. Further, the bill expands QSBS to include stock acquired through the conversion of a qualified convertible debt instrument (e.g., bond converted into stock). Under the bill, the holding period of such stock includes the time period during which the qualified convertible debt instrument is held. Finally, the bill expands QSBS to include corporate stock, not just C corporation stock. (Limitations apply.).

Rural America Health Corps Act

This bill would create a program to recruit and train healthcare workers to serve in rural areas where doctors and medical professionals are in short supply. Participants would receive education support or loan forgiveness in exchange for committing to work in underserved rural communities for a set period. The program aims to improve healthcare access for millions of Americans living outside cities and towns.

Preserving Safe Communities by Ending Swatting Act of 2025

This bill would make "swatting"—the practice of making false emergency calls to send armed police to someone's home or workplace—a federal crime with serious penalties. The law would target people who deliberately file fake reports of violent crimes, hostage situations, or other emergencies to harass, intimidate, or endanger others. It affects anyone who might engage in this dangerous prank as well as the communities and emergency responders who waste resources responding to false calls.