Nathaniel Moran

Taxpayer Due Process Enhancement Act

Taxpayer Due Process Enhancement Act This bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the Internal Revenue Service (IRS) from applying tax overpayments to a tax liability that is disputed in such proceedings, and expands the Tax Court’s jurisdiction. As background, IRS collection actions and the underlying tax liability (in some circumstances) may be disputed in a CDP hearing. Collection actions are suspended during CDP proceedings, but the IRS may apply tax overpayments from other tax years to the disputed tax liability. The Tax Court may review an appeal of a CDP hearing determination. However, the Supreme Court held in Commissioner v. Zuch that the Tax Court loses jurisdiction over a CDP appeal if the CDP hearing determination is revoked because tax overpayments are applied to and fully satisfy the tax liability. In such circumstances, the taxpayer may claim a refund and seek redress in federal district court. Currently, the limitations period to file a refund claim is not suspended during CDP proceedings. The bill suspends the limitations period for claiming a tax refund during CDP proceedings (with exceptions), prohibits the IRS from applying tax overpayments to a properly disputed tax liability during CDP proceedings (unless waived or an exception applies), expands the Tax Court's jurisdiction in CDP cases to include jurisdiction over the underlying tax liability amount (if properly disputed), and provides that the Tax Court retains its jurisdiction if the IRS abandons collection actions.

To amend title 10, United States Code, to authorize cooperative partnerships for mineral extraction activities at Army organic industrial base facilities, and for other purposes.

The proposal would allow the Army to partner with private companies to extract minerals from land at military industrial facilities, potentially generating revenue while maintaining military operations. This could affect both military personnel who work at these facilities and private companies interested in mining opportunities on Army property. The bill is currently under review by the House Armed Services Committee.

To amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs.

Companies that hire and train apprentices would receive a tax credit that reduces the payroll taxes they owe to the federal government, making it cheaper for businesses to invest in apprenticeship programs. This would affect employers across various industries who participate in formal apprenticeship training, potentially encouraging more companies to create these programs and give workers hands-on job training while they earn wages. The credit would apply to wages paid to apprentices and other costs associated with running the apprenticeship programs.

White House Council on Fathers and Sons Act of 2026

This bill would establish a White House Council focused on supporting fathers and their relationships with their sons, likely through research, policy recommendations, and coordination of federal programs related to fatherhood and family engagement. The council would bring together government officials and experts to identify ways to strengthen father-child relationships and address challenges facing families. This would affect families across the country by potentially influencing how federal programs support parenting and child development.

SPONSOR Act

Without access to the specific legislative text, this bill appears to address taxation policy, though the exact provisions are unclear from the title alone. Based on its referral to the House Ways and Means Committee, it likely proposes changes to federal tax law that could affect individuals, businesses, or specific industries. To understand the concrete impact—such as whether it raises or lowers taxes, who benefits, and what activities it targets—you would need to review the full bill text.

Deterring Adversarial Access to Americans’ Data Act

This bill would likely impose taxes or financial penalties on companies that sell Americans' personal data to foreign governments or entities considered adversaries to the United States, making it more expensive for businesses to profit from sharing sensitive information with countries like China or Russia. The measure aims to protect Americans' privacy and national security by creating a financial disincentive for data sales that could be used for surveillance or espionage purposes.

Grave Injustice Parity Act

This bill would change how the federal government taxes certain types of income or financial transactions to create more equal treatment across different groups or situations. The specific details of what income or transactions would be affected depend on the bill's full text, but the goal appears to be eliminating what supporters see as unfair differences in the current tax code. The changes would likely impact individuals or businesses that are currently taxed differently under existing law.

TRUST Act

Tariff Revenue Used to Secure Tomorrow Act or TRUST Act This bill establishes the Tariff Trust Fund within the Treasury and requires certain revenues collected from duties (e.g., tariffs) to be deposited into the fund and used for deficit reduction. If the federal government maintains a budget deficit for any fiscal year beginning with FY2026 and continues to maintain a budget deficit for the subsequent fiscal year, the bill requires amounts collected from the imposition of duties for the subsequent fiscal year that exceed the amounts collected from duties for FY2025 to be deposited into the fund established by this bill. Any amounts deposited into the fund must be transferred to the general fund of the Treasury and may only be used for deficit reduction.

Proposing a balanced budget amendment to the Constitution of the United States.

This proposal would add a new amendment to the Constitution requiring the federal government to balance its budget each year, meaning it cannot spend more money than it collects in taxes and revenue unless Congress votes to override this requirement. The amendment would affect how Congress makes decisions about spending on everything from defense to Social Security to infrastructure, potentially forcing difficult choices about which programs to fund or whether to raise taxes. It would apply to all future presidents and Congresses, fundamentally changing how the federal government manages its finances.

Strong Communities Act of 2025

The proposal would strengthen law enforcement resources and community safety programs to help reduce crime in local neighborhoods. It would likely provide funding or support for police departments, crime prevention initiatives, and community-based programs that work to keep streets safer. The bill affects law enforcement agencies, community organizations, and residents in neighborhoods across the country.

Building Youth Workforce Skills Act

This bill would create or expand programs to help young people develop job skills and prepare for careers, likely through training partnerships between schools and employers. It would affect students, job training providers, and potentially businesses that participate in workforce development initiatives. The goal is to give teenagers and young adults better pathways into good-paying jobs.