Nicole Malliotakis

To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes.

This proposal would allow older homeowners to exclude more of their profits from taxes when they sell their primary residence during certain years, reducing the capital gains taxes they owe on the sale. The tax break would be temporary and apply only to seniors who meet specific eligibility requirements. The change would primarily benefit older Americans downsizing or relocating by letting them keep more of the money from their home sale.

Smithsonian American Women’s History Museum Act

Smithsonian American Women’s History Museum Act This bill authorizes the Smithsonian American Women's History Museum to be located on a particular site within the Reserve of the National Mall in Washington, DC. Specifically, the bill designates the South Monument site as the location for the museum; however, the President may designate an alternative site within 180 days of the bill's enactment. (The site is the undeveloped land across the National Mall from the National Museum of African American History and Culture.) Administrative jurisdiction of the site must be transferred to the Smithsonian Institution. The Board of Regents of the Smithsonian Institution must have the approval of specified federal entities (e.g., the Commission of Fine Arts) to plan, design, and construct a museum building. The bill (1) outlines the criteria for considering site and design proposals, and (2) requires the Smithsonian Institution to reimburse for costs resulting from the building approval process. The bill directs the museum to be dedicated to preserving, researching, and presenting the history, achievements, and lived experiences of biological women in the United States. Under this bill, the museum may not identify, present, describe, or depict any biological male as a female. In carrying out its duties, the museum's advisory council must (1) seek and utilize guidance from a broad array of knowledgeable and respected sources reflecting the diversity of the political viewpoints and authentic experiences held by women in the United States, and (2) seek guidance for the creation and substantial revision of exhibits and programs.

End Government Pensions for Sexual Abusers Act of 2026

Members of Congress who are convicted of sexual offenses would lose their federal retirement benefits and pensions under this proposal. The bill would prevent these lawmakers from receiving the taxpayer-funded retirement pay they would normally earn after leaving office, applying the same standards that already exist for other federal employees convicted of certain crimes.

Federal Halo Act

I don't have enough information to write an accurate summary. The bill title "Federal Halo Act" and its referral to the House Judiciary Committee don't provide clear details about what the legislation would actually do or who it would affect. To write a factual summary, I would need the bill's actual text or a description of its specific provisions and purposes.

Gas Tax Relief Act

The proposal would temporarily eliminate federal taxes on gasoline and diesel fuel, reducing what drivers pay at the pump. This tax break would apply to all consumers who buy these fuels for vehicles, potentially saving money on gas and heating oil during the holiday period. The change would reduce federal tax revenue collected from fuel sales.

LOVE Act

I don't have enough information to write an accurate summary. The bill's title "LOVE Act" is too vague to determine what policy it actually addresses, and the subjects listed only indicate it relates to health without specifying the particular health issue or reform involved. To provide a meaningful summary, I would need the bill's actual text or a more detailed description of its provisions.

SNAP Payment Security and Fraud Prevention Act of 2026

This bill would strengthen security measures and fraud prevention systems for SNAP (food stamps), the federal program that helps low-income people buy groceries. It likely aims to reduce theft, unauthorized use of benefits, and other fraud while maintaining access for eligible recipients. The changes would affect both SNAP participants and retailers who accept the benefits.

Commending Sail250® for its advancement of goodwill among nations, its dedication to continuing the legacy of commemorating the history of the United States, and its effort to educate the next generation of Americans about the Nation's maritime heritage.

This resolution honors Sail250®, an organization working to promote international goodwill and educate young Americans about the country's maritime history and naval heritage. The measure recognizes the group's efforts to keep alive the traditions and historical significance of American seafaring and sailing. The bill has been referred to the congressional subcommittee that oversees Coast Guard and maritime matters for further consideration.

Electronic Filing Improvement and Logistical Efficiency Act of 2025

The proposal would modernize how people and businesses file their taxes by improving the electronic filing systems used by the IRS, making the process faster and easier for taxpayers. It aims to reduce paperwork, speed up processing times, and cut down on errors that can occur with manual filing. The changes would affect millions of Americans who file taxes annually, as well as tax professionals and the IRS itself.

EGG SAVE Act of 2025

The bill would allow people to set aside money in special tax-advantaged savings accounts specifically for egg freezing and other fertility preservation procedures, similar to how health savings accounts work for medical expenses. This would let individuals and families reduce their taxable income while saving for reproductive health treatments that are often expensive and not covered by insurance. The change would primarily benefit people who want to preserve their fertility options for future use.

No Tax on Overtime for All Workers Act

This bill would prevent the federal government from taxing overtime pay that workers earn beyond their regular 40-hour work week. The change would apply to all workers across the country, potentially putting more money in the pockets of people who work extra hours. The proposal is currently being reviewed by the House committee that handles tax policy.

Federal Animal Research Accountability Act of 2025

This bill would require federal agencies that fund animal research to increase oversight and transparency by publicly reporting details about how research animals are treated and what results the studies produce. The measure aims to ensure that taxpayer-funded animal experiments meet higher standards for justification and humane care, affecting research institutions, pharmaceutical companies, and government agencies that conduct or fund medical and scientific studies.

Better CARE for Animals Act of 2025

The bill would establish new standards and requirements for how animals are treated and cared for, likely covering areas such as animal welfare in agriculture, research facilities, and other settings. It would affect farmers, researchers, pet owners, and companies that handle animals by potentially requiring them to meet higher care standards or follow new regulations. The specific provisions would be determined as the bill moves through the House Agriculture Committee.

COMPLETE Care Act

Connecting Our Medical Providers with Links to Expand Tailored and Effective Care or the COMPLETE Care Act This bill increases payments and establishes certain requirements to support integrated behavioral health services under Medicare. Specifically, the bill increases payments for integrated behavioral health services that are provided by physicians under Medicare for 2027-2029, with payments increased by 175% in 2027, 150% in 2028, and 125% in 2029. The bill provides funds for FY2025-FY2029 for the Centers for Medicare & Medicaid Services to contract with entities to provide technical assistance to primary care practices that want to adopt models for behavioral health integration.

SPARE Act

Safeguard Pets, Animals, and Research Ethics Act or the SPARE Act This bill prohibits federal departments, agencies, contractors, subcontractors, and grantees from engaging in research and testing using animals. This prohibition takes effect 3 years after the bill’s enactment for biomedical experimenting and drug testing, and 18 months after enactment for other research including cosmetics and toxicity testing. The prohibition does not apply to clinical veterinary research or certain activities related to military or service animals. Upon an application from a federal entity, contractor, or grantee, Congress may authorize animal research for a limited period if the research relates to an infectious disease or national security, would use animals sparingly, and for which no alternative exists. The bill establishes a civil penalty for certain violations of the prohibition, and permits the Department of Agriculture (USDA) and the National Institutes of Health (NIH) to impose other specified sanctions on violators. The bill also requires federally funded research facilities that have used animals in research to release any such animal to a specified animal organization or eligible individual within one year of the bill’s enactment, after having consulted with an accredited sanctuary or animal behavioral specialist. The USDA and NIH must make available a public database with information on animals released under these provisions. Finally, the bill requires the National Science Foundation to establish a competitive grant program to support the transition of animal research to non-animal research, and to establish a program to support the validation and standardization of non-animal research.

Employer Participation in Repayment Act

The legislation would allow employers to contribute money directly toward paying off their employees' student loans without those contributions being counted as taxable income to the workers. This would make it more affordable for companies to help their staff manage student debt while giving employees a financial benefit similar to other workplace benefits like health insurance. The change would apply to employers of all sizes and could help both workers struggling with loan payments and companies looking to attract and retain talent.

Goldie’s Act

Goldie's Act This bill expands enforcement provisions under the Animal Welfare Act (AWA). Specifically, the bill directs the Department of Agriculture (USDA) to document and record detailed descriptions of violations of the act observed during inspections and investigations. USDA must provide a copy of all records documenting violations to state, local, and municipal animal control or law enforcement officials within 24 hours of such inspections or investigations. Inspections must be held at least once a year of each research facility, the premises of each animal dealer, and each exhibitor of animals. If violations are found during inspections, then USDA must conduct any necessary follow-up inspections until all the violations are corrected. Inspectors must confiscate or destroy in a humane manner animals found to be suffering physical or psychological harm as a result of failure to comply with the AWA. Violators are subject to civil penalties as outlined in the bill.

Supply Chain Security and Growth Act of 2025

Supply Chain Security and Growth Act of 2025 This bill establishes a tax credit for qualified investments made in certain facilities that are located in a U.S. possession and manufacture drugs, pharmaceuticals, semiconductors, or certain other items, subject to limitations. The bill also increases the deemed-paid foreign tax credit for taxes paid to a U.S. possession. Specifically, under the bill, a taxpayer (other than a prohibited foreign entity) is allowed a tax credit for 40% of an investment in certain property that is placed into service during the tax year; integral to the operation of a critical supply chain facility; and constructed, reconstructed, or erected by the taxpayer, or property acquired for original used by the taxpayer. The bill defines critical supply chain facility as a facility that (1) manufactures active pharmaceutical ingredients, drugs, biologic products, medical countermeasures, medical diagnostic devices, semiconductors, semiconductor manufacturing equipment, aerospace equipment, or artificial nanomaterials; and (2) is located in Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, or the Virgin Islands. Under the bill, the tax credit is transferable and may be claimed as a direct cash payment (i.e., elective payment). (Limitations apply.) Finally, the bill increases to 100% (from 80%) the deemed-paid foreign tax credit for income taxes paid or accrued by a controlled foreign corporation (CFC) to a U.S. possession. (Under current law, a U.S. shareholder of a CFC is allowed a tax credit for income taxes paid by a CFC on certain income attributable to the U.S. shareholder.)

Smithsonian National Museum of the American Latino Act

The proposal would establish a new Smithsonian museum dedicated to Latino American history, culture, and contributions to the United States. This museum would join the Smithsonian Institution's other museums on the National Mall in Washington, D.C., and would serve as a major cultural institution for preserving and sharing Latino heritage with the public. The bill is currently being reviewed by House committees to determine how to move forward with the project.

U.S. Park Police Modernization Act

The bill would update how the U.S. Park Police operates and is managed, likely including changes to their equipment, training, staffing, or organizational structure to better serve the parks and monuments they protect. The changes would affect Park Police officers and potentially visitors to federal parks and public lands. The specific modernizations would be determined as the bill moves through Congress.

Bonus Tax Relief for America’s Seniors Act

Bonus Tax Relief for America’s Seniors Act This bill increases to $5,000 (adjusted for inflation) the amount of the additional standard deduction allowed for individual taxpayers who are 65 years old or older. Under the bill, the additional standard deduction amount of $5,000 applies to each individual taxpayer who is 65 years or older, regardless of filing status. Thus, married spouses who are both 65 years old or older and who file a joint income tax return may claim an additional standard deduction amount of $10,000 (adjusted for inflation). As background, the basic standard deduction amount may be increased for taxpayers who attain the age of 65 before the end of the tax year (generally referred to as the additional standard deduction). Under current law, for 2025, the additional standard deduction amount is (1) $1,600 for individuals who are 65 years old or older, or (2) $2,000 if the individual is also unmarried and not a surviving spouse.

HELP PETS Act

Higher Education Loses Payments for Painful Experiments, Tests and Studies Act or the HELP PETS Act This bill prohibits an institution of higher education (IHE) from receiving federal funds if the IHE conducts or funds painful research on dogs or cats. Painful research refers to any research, biomedical training, experimentation, or biological testing classified in specified pain categories by the Department of Agriculture.

High Rise Fire Sprinkler Incentive Act of 2025

This bill would provide tax incentives to encourage building owners to install or upgrade fire sprinkler systems in high-rise buildings, making it more affordable for them to improve fire safety. The tax breaks would apply to the costs of purchasing and installing sprinkler equipment, helping offset expenses that might otherwise discourage these safety upgrades. The goal is to reduce fire risks in tall buildings where evacuation can be difficult and fires can spread quickly.