HR 10512 would require the IRS Commissioner to appoint a Business Child Care Liaison to serve as a central point of contact for employers, state agencies, and other stakeholders regarding child care benefits. This official would provide public education on various employer-provided child care options, issue guidance for tax preparers, and coordinate with federal agencies to reduce information barriers, particularly for small businesses. The bill also mandates the creation of a dedicated resource page on the SAM.gov website within 120 days of enactment to help businesses understand available tax incentives. Finally, the liaison is required to submit an annual report to Congress detailing their activities, identifying operational challenges, and providing data on the utilization of these child care benefits by employers across the United States.
The Lower Commuting Costs Act of 2026 creates a new tax deduction for individuals who pay for travel between their home and workplace or for business purposes that are not reimbursed by an employer. This deduction is classified as "above-the-line," meaning taxpayers can claim it without itemizing their deductions, which directly benefits workers who currently bear these costs out of pocket. The bill sets a maximum annual deduction limit of $4,080 for single filers and twice that amount for married couples filing jointly, with the cap adjusted for inflation in years after 2026. To simplify compliance, the law requires the Treasury Department to issue guidance that may reduce the documentation burden for standard commuting expenses, while also preventing taxpayers from claiming other tax benefits for the same travel costs.
Referred to the House Committee on Ways and Means.
This Senate resolution proposes recognizing the third Friday of September as National POW/MIA Recognition Day to honor military personnel who are prisoners of war or missing in action. The bill cites Department of Defense data indicating that over 80,000 U.S. servicemembers remain unaccounted for across various conflicts, with the majority located in the Asia-Pacific region. It encourages Americans to observe the day by participating in local commemorative events, displaying the POW/MIA flag, and supporting the families of those who are missing.
This Senate resolution designates September 20, 2026, as National LGBTQ+ Servicemembers and Veterans Day to honor the service of lesbian, gay, bisexual, transgender, and queer individuals in the U.S. Armed Forces. The text acknowledges historical discrimination, including the "Don't Ask, Don't Tell" policy and bans on transgender service, which resulted in thousands of discharges and denied benefits. It urges the Department of Veterans Affairs and the Department of Defense to end the current ban on transgender military service and restore access to gender-affirming health care for veterans and active duty personnel. Additionally, the resolution calls for these agencies to improve outreach so that individuals discharged based on their sexual orientation or gender identity can receive the benefits they are owed.
This resolution designates the week of September 14 through September 20, 2026, as Interscholastic Athletic Administrators Week to honor the contributions of school sports leaders. It formally recognizes these administrators as essential educational figures who support student safety, academic success, and personal development. The Senate also commends the National Interscholastic Athletic Administrators Association for its work in providing professional training and advocacy for this group.
This Senate resolution condemns China for the arbitrary detention of American citizens, specifically highlighting the cases of seismologist Dr. Youlin Chen and think tank director Min Zin. It urges the U.S. government to prioritize securing their release and calls on the Secretary of State to use all available diplomatic tools to negotiate the freedom of detained Americans. The bill recommends raising the travel advisory level for China from Level 2 to Level 3 and adding a specific warning indicator regarding wrongful detention risks. Additionally, it suggests reviewing whether China should be formally designated as a state sponsor of wrongful detention under existing federal law.
This resolution expresses the U.S. Senate's support for designating the week of September 19 through September 26, 2026, as National Estuaries Week to raise public awareness about the importance of these coastal ecosystems. The bill highlights that estuaries support a significant portion of the nation's population, jobs, and economic output while providing critical services such as flood control, water filtration, and habitat for fish and wildlife. It acknowledges ongoing threats to these areas, including pollution, sea-level changes, and harmful algal blooms, which have led to the loss of wetlands and degraded water quality. The resolution also commends the efforts of federal, state, local, and tribal governments, as well as community organizations, in protecting and restoring estuary health.
Read twice and referred to the Committee on Health, Education, Labor, and Pensions.
Read twice and referred to the Committee on Finance.
Read twice and referred to the Committee on the Budget.
The Taxpayer Assistance and Service Act (TAS Act) proposes comprehensive reforms to the Internal Revenue Service's operations, focusing on modernizing customer service, expanding digital access, and strengthening oversight of tax return preparers. The bill requires the IRS to digitize paper returns, create a public dashboard for real-time wait times, and expand online account features so taxpayers can view documents and respond to notices electronically. It also mandates that the IRS identify taxpayers facing economic hardship and proactively inform them of collection alternatives such as installment agreements or offers-in-compromise.
Regarding tax return preparers, the legislation establishes new requirements for obtaining a valid preparer identification number, including background checks and continuing education, while authorizing the Treasury to suspend or revoke these numbers for misconduct. The bill further enhances judicial review by granting the Tax Court broader authority to issue refunds, hear refund suits, and provide de novo review of innocent spouse relief. Finally, it includes specific provisions to assist American citizens living abroad with tax compliance and offers tax deadline postponements for individuals who are hostages or wrongfully detained overseas.
