The COVID-19 Commuter Benefits Distribution Act allows employees to receive a one-time tax-free payment from their employer-sponsored commuter benefit accounts to help cover transportation costs during the pandemic. This benefit is available to workers who have pre-tax savings in these accounts and is limited to the highest balance they held between March 13, 2020, and December 31, 2023. The legislation requires that this specific payment be treated as taxable income for the employee, while ensuring that the remaining funds in the account continue to qualify for tax-free use.
The Right Start Child Care and Education Act of 2026 creates a new federal tax credit to support individuals working in licensed child care facilities. This credit provides up to $4,500 annually for workers with a bachelor's degree in early childhood education or related fields, $3,000 for those with an associate's degree, and $1,500 for other eligible providers. To qualify, workers must perform at least 1,200 hours of child care services per year at a licensed facility that is not primarily their home, and the bill limits the credit to a maximum of three consecutive years per individual. The legislation applies to tax years beginning after December 31, 2026.
The Aging with Artificial Intelligence Act of 2026 directs the National Institute on Aging to conduct a comprehensive study on how artificial intelligence systems affect adults aged 65 and older. This research will examine both the benefits, such as improved caregiving and reduced social isolation, and the potential risks, including fraud, misinformation, and overreliance on technology. The study will also analyze impacts on families and caregivers while considering factors like digital literacy and accessibility needs. To fund this effort, the bill allocates up to $2 million from existing health funds for fiscal years 2027 and 2028. Finally, the bill requires the submission of a detailed report to Congress within one year outlining the study's findings and recommendations.
The Supporting Our Direct Care Workforce and Family Caregivers Act establishes a national technical assistance center and provides $1 billion in grants to help recruit, train, and retain workers who assist older adults and people with disabilities. These funds will support projects run by states, community colleges, and other organizations to create career pathways, offer apprenticeships, and provide educational resources for both direct care professionals and family caregivers. A key requirement is that at least 30% of the funded projects must focus on advancing the careers of direct care workers through professional development and clear career ladders. The bill also mandates that grant recipients include people with disabilities, older individuals, and caregivers in planning and advisory roles to ensure programs meet community needs. Additionally, the legislation allocates $2 million annually for the technical assistance center to develop training curricula and address data gaps in the workforce.
The Medicare Cost Cap Act of 2026 establishes a $5,000 annual limit on out-of-pocket costs for Medicare fee-for-service beneficiaries starting in 2028, after which Medicare will cover 100% of additional covered expenses. This protection applies to all individuals enrolled in Medicare Part A or Part B and includes tracking mechanisms to notify patients and providers once the cap is reached. The bill also modifies eligibility rules for low-income assistance programs, aligning income thresholds between Medicare Savings Programs and Medicaid and expanding data sharing to streamline enrollment for qualifying beneficiaries.
The Do Not Interfere in our Intelligence Act of 2026 establishes specific rules for who leads the Office of the Director of National Intelligence when the top position is empty. It clarifies that the Principal Deputy Director of National Intelligence automatically takes over if the Director is absent or the job is vacant, overriding previous legal restrictions. In rare situations where both the Director and the Deputy are unavailable, the President must appoint an acting leader from among other Senate-confirmed officials within the intelligence community or the broader intelligence community. The bill also provides a final fallback option for the President to appoint an acting director if no other qualified Senate-confirmed individuals are available to serve.
The Federal Workforce Reproductive Rights Protection Act prevents federal agencies from relocating headquarters or major operations to states with laws restricting or banning abortion, while also barring the use of funds to build or lease facilities in those locations. To support federal employees who need to access reproductive health care, the bill allows workers to decline transfers to restrictive states, grants up to 21 days of paid leave for travel to obtain such services, and provides reimbursement for travel costs without requiring disclosure of the specific medical procedure. Additionally, the legislation prohibits government agencies from investigating an employee's use of abortion services when reviewing security clearances or making personnel decisions and protects workers from retaliation if they exercise these new rights.
The Support our Firefighters Act establishes a new paid rest and recuperation leave program for federal wildland firefighters working for the Forest Service and the Department of the Interior. Under this law, these employees would receive paid time off immediately after completing a qualifying fire incident, with specific rules requiring a minimum number of rest days following periods of deployment. The bill also allows for the transfer of up to $5 million in funding from the Department of Agriculture to the Department of the Interior to help sustain salary increases for these workers. Additionally, the legislation updates existing overtime rules to remove specific year limits, ensuring that wildland firefighters can work extended hours without hitting caps in future years.
This bill, titled the Artificial Intelligence Data Center Moratorium Act, halts the construction and upgrading of large-scale artificial intelligence data centers until specific federal laws are passed. It defines these facilities as sites with high power capacity or advanced cooling systems used for developing AI models. The moratorium remains in effect until new legislation ensures federal safety reviews for AI products, mandates that economic benefits reach workers rather than just wealthy owners, prevents increases in utility bills, avoids environmental harm, requires community approval, bans government subsidies, and guarantees union jobs with strong labor standards. Additionally, the bill restricts the export of computing hardware, such as semiconductors and networking equipment, to countries that do not adopt these same protective laws for AI development.
The SAFE Training for OB-GYNs Act creates a new federal grant program to help medical residents who must leave their home states to receive training in reproductive health care due to local abortion restrictions. Funded with up to $10 million annually from 2027 to 2031, these grants support residency programs that offer specialized training in sexual and reproductive health, including abortion care. The funding can be used to expand existing programs or establish new ones specifically for out-of-state residents and to cover their travel expenses. This legislation directly affects health care professionals seeking specialized training and the medical residency programs that provide it.
This bill creates a federal grant program to help states and tribal governments improve their licensing systems for firearms dealers. To qualify for funding, a state must have laws requiring dealers to hold licenses valid for no more than three years, complete an application process, and allow for inspections with penalties for noncompliance. The Attorney General will award up to $2.5 million per year on a competitive basis to eligible applicants who submit detailed plans for developing or improving their programs. Recipients must provide annual reports on inspection numbers, violations, and license status, while the Attorney General must report grant details and denial reasons to Congress.
This bill, known as the COVID-19 Commuter Benefits Distribution Act, changes tax rules for employees who have employer-sponsored commuter benefits accounts. It allows these employees to take a one-time cash payment from their accounts during a six-month window starting when the law is passed, treating this money as taxable income rather than tax-free. The amount they can withdraw is limited to the highest balance in their account held between March 13, 2020, and December 31, 2023. Additionally, the bill ensures that taking this cash payment does not reduce the amount of future tax-free benefits the employee can receive from the same account.
