HR 5334, the SEED Act of 2025, expands the existing educator expense deduction under federal tax law to explicitly include early childhood educators. It revises the Internal Revenue Code to cover expenses for "early childhood educators" and broadens the educational levels affected to include "pre-kindergarten through grade 12." This change allows early childhood educators (such as preschool teachers) to deduct work-related expenses like classroom supplies and professional development costs, which they previously could not claim under the existing deduction for "kindergarten through grade 12" teachers. The amendment applies to expenses incurred in taxable years beginning after December 31, 2024.
This bill authorizes funding and sets policy guidelines for the U.S. Department of Defense and Department of Energy for fiscal year 2027, directly affecting military personnel, defense contractors, and federal agencies. Key provisions include authorizing specific appropriations for procurement, research, operations, and military construction, while establishing end-strength limits for active and reserve forces across all military branches. The legislation also mandates various strategic plans and reports on topics such as Arctic readiness, supply chain resilience, artificial intelligence integration, and environmental remediation at military installations. Additionally, the bill modifies personnel policies regarding promotions, retirements, and service obligations, and includes restrictions on the use of certain foreign-made equipment and connected vehicles on military bases.
The Secure America Act appropriates billions of dollars to U.S. Customs and Border Protection and Immigration and Customs Enforcement for fiscal year 2026 to expand staffing and operations. These funds are specifically designated for hiring agents to conduct functions other than immigration enforcement and customs duties, as well as for purchasing new technology to combat drug trafficking and improve border surveillance. The legislation includes restrictions that prohibit using the money to recruit processing coordinators after October 2028 and bans the deployment of untested autonomous surveillance towers. A portion of the funding is also set aside to hire investigators and analysts dedicated to identifying and rescuing victims of child sexual exploitation.
SJRES 95 is a congressional disapproval resolution targeting an Internal Revenue Service (IRS) rule. It seeks to block IRS Notice 2025-28, which provided "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships," by invoking procedures under Title 5, U.S. Code. If enacted, this resolution would prevent the IRS guidance from taking effect, directly affecting business partnerships that would have been subject to the Corporate Alternative Minimum Tax under the proposed rule. The resolution is procedural, focusing solely on halting the implementation of the specific IRS guidance without creating new tax law.
Department of Defense Appropriations Act, 2026 This bill provides FY2026 appropriations to the Department of Defense (DOD) for military activities. (The bill excludes military construction, military family housing, civil works projects of the Army Corps of Engineers, and nuclear warheads, which are all included in other appropriations bills.) Within the DOD budget, the bill provides appropriations for Military Personnel; Operation and Maintenance; Procurement; Research, Development, Test and Evaluation; and Revolving and Management Funds. The bill provides appropriations for Other Department of Defense Programs, including the Defense Health Program, Chemical Agents and Munitions Destruction, Drug Interdiction and Counter-Drug Activities, and the Office of the Inspector General. In addition, the bill provides appropriations for Related Agencies, including (1) the Central Intelligence Agency Retirement and Disability System Fund, and (2) the Intelligence Community Management Account. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.
