The Protecting Taxpayers from Ghost Preparers Act aims to stop tax preparers from fraudulently changing filed tax returns without the taxpayer's knowledge. It does this by broadening the legal definition of a "return" to include various administrative documents and by preventing the statute of limitations from being extended when a preparer commits fraud. These changes ensure that the time limit for the government to collect unpaid taxes remains fixed even if a dishonest preparer tries to alter a return after it has been submitted. The bill also includes a minor technical adjustment to another tax deadline provision.
The End Tax Penalties on American Hostages Act modifies the Internal Revenue Code to protect United States nationals who are wrongfully detained or held hostage abroad from tax penalties and interest. It achieves this by disregarding the time spent in captivity when calculating tax deadlines, interest accruals, and penalty amounts, while also requiring the Treasury Department to update its systems to suspend collection activities for these individuals. Additionally, the bill establishes a program to refund or abate any taxes, penalties, or interest that eligible individuals paid during the period from January 1, 2021, to the date of the law's enactment. To implement these changes, the Secretary of State and the Attorney General must provide lists of affected individuals to the Treasury by January 1, 2027, and notify them of their eligibility for refunds.
This bill directs the Department of Homeland Security to conduct a large-scale exercise within four years of enactment to test preparedness for agroterrorism, which involves terrorist attacks using biological agents against the U.S. agriculture and food supply systems. The exercise will simulate scenarios where such agents are smuggled into the country or deployed domestically, requiring participants from federal, state, local, and private sectors to practice coordinating responses and managing widespread disruptions. Following the drill, the Secretary of Homeland Security must submit a report to Congress detailing the findings, lessons learned, and recommendations for improving national security measures to better counter agroterrorism threats.
This bill requires the U.S. Customs and Border Protection Commissioner to connect applications for family members living in the same household during the NEXUS trusted traveler program process. Under the new rules, eligible relatives such as parents, children, and siblings can schedule interviews together and may choose to attend joint interviews, while children under 14 are exempt from appearing in person. The changes aim to streamline the application experience for families by allowing them to manage their travel credentials as a unit rather than submitting separate, disconnected requests.
The PEARL Act directs the U.S. Customs and Border Protection agency to create a pilot program that adopts dogs from local animal shelters to serve as support animals for its existing canine unit. This initiative is designed to provide emotional assistance to the handlers and agents who work with these dogs, with the program set to run for a three-year period. By requiring the adoption of shelter dogs, the legislation also aims to support local animal welfare organizations while enhancing the well-being of CBP personnel.
The Regional Great Lakes Partnership Act of 2026 officially designates the Great Lakes Commission as a formal Regional Great Lakes Partnership. This change recognizes the commission, which is made up of representatives from eight states, as a key entity for coordinating regional efforts. The bill achieves this by adding a specific provision to existing federal law that acknowledges the commission's role. No new funding or operational changes are introduced; the act serves primarily to clarify the commission's official status within the federal framework.
The American Reserve Modernization Act of 2026 directs the U.S. Treasury to create two new accounts: a Strategic Bitcoin Reserve for Bitcoin acquired through government forfeiture and a Digital Asset Stockpile for other digital assets. The bill mandates that all Bitcoin held in the reserve be kept for at least 20 years, with strict rules against selling or disposing of these assets during that time. It also establishes a transparency system requiring quarterly public reports and third-party audits to verify the government's holdings and management of these digital assets.
This concurrent resolution directs the President to withdraw U.S. military forces from hostilities with Iran. It invokes Section 5(c) of the War Powers Resolution, which allows Congress to end ongoing military engagements. The bill permits keeping troops only if they are needed to defend the U.S. or its allies from an immediate attack, provided the President follows specific reporting rules. All other forces must be removed unless Congress has passed a formal declaration of war or a specific authorization for using military force against Iran.
The Nitrous Oxide Safety Act of 2026 would classify consumer products containing nitrous oxide as banned hazardous items under federal law, except for specific exceptions. The bill prohibits the sale of nitrous oxide products for recreational use while allowing continued sales for medical and dental treatments, food production in commercial kitchens, research and development activities, and food propellant applications. This legislation directly affects manufacturers, retailers, and consumers by restricting access to nitrous oxide in consumer products after 180 days from enactment. The law defines nitrous oxide as the gas known as laughing gas or whippits and specifies which entities and activities are exempt from the ban.
The Recycled Materials Attribution Act of 2026 allows companies to use mass balance accounting to support claims about recycled content in their products, provided they follow independent third-party certification rules. This method lets manufacturers mix recycled materials with conventional ones in the same supply chain while still crediting the final product with a specific amount of recycled content based on documented inputs. The Federal Trade Commission will update its existing environmental marketing guidelines to reflect these new standards and will enforce the rules against misleading recycled content claims. Additionally, the law prevents states from passing their own conflicting regulations on how recycled content claims are made or enforced.
This bill amends the National Housing Act to expand mortgage insurance eligibility to include mental health hospitals, allowing them to access the same federal loan programs as general hospitals. It directly affects mental health facilities seeking financing for construction or renovation by adding them to the existing hospital mortgage insurance program. The key change modifies Section 242(b)(1) to include mental health hospitals under the insurance rules, with the amendment taking effect 9 months after enactment. A report on the program's effectiveness must be submitted to Congress within two years of enactment. The bill does not create new funding but adjusts existing program rules to improve access to capital for mental health infrastructure.
The Packaging and Claims Knowledge Act of 2025 requires companies to ensure that recyclable, compostable, and reusable claims on consumer product packaging are accurate and supported by third-party certification. The bill mandates that recyclable claims must include information about local recycling availability, while compostable claims must be backed by scientific evidence and clearly explain disposal limitations. Companies must also provide actual reuse systems or products for reusable packaging claims, and the Federal Trade Commission will issue guidance on compliance without creating binding regulations.
