This bill restricts states from taxing the income of individuals who live in one state but work remotely for employers located elsewhere. It establishes that a state can only tax an individual's compensation if they are physically present within that state during the time the work is performed, preventing taxation based on where the employer is headquartered. The legislation specifically prohibits states from using "convenience of the employer" tests to claim taxing rights over workers who are physically located in another jurisdiction. These rules apply immediately upon enactment and affect nonresident employees and independent contractors, while leaving corporate taxes and unearned income regulations unchanged.
This bill amends the Congressional Budget and Impoundment Control Act of 1974 to impose stricter time limits on the legislative process for annual spending bills. In the Senate, debate on any annual appropriation bill is capped at 20 hours, including all related amendments and motions. In the House of Representatives, members are prohibited from voting to adjourn for more than three days during July until all new budget authority for the upcoming fiscal year has been approved. These provisions directly affect the scheduling and procedural rules governing how Congress passes its annual spending legislation.
The Water Authority Cybersecurity Protection Act extends the Drinking Water Infrastructure Risk and Resilience Program through fiscal years 2028 and 2029, replacing the previous expiration dates of 2020 and 2021. The bill doubles the authorized funding for technical assistance to $10 million and for grants to small water systems to $20 million. Additionally, it increases the total annual authorization of appropriations for the program from $25 million to $50 million. These changes directly affect public water utilities by providing continued financial support for cybersecurity improvements and risk management.
The STORMWATER Act extends the funding period for stormwater control infrastructure technology centers from fiscal years 2022-2026 to 2027-2031. It mandates that exactly five of these centers be established, rather than a range of three to five as previously allowed. Additionally, the bill requires that one of the designated centers be located in and focused on the Great Lakes region.
The 9-8-8 Call Center Improvement Act directs the Secretary of Health and Human Services to provide grants to new or existing crisis call centers that serve regional or local communities. These funds are intended to help centers purchase or upgrade technology, train staff, improve daily operations, and hire additional personnel. The bill authorizes $441 million in appropriations for fiscal year 2027 to support these efforts, with the money remaining available until it is fully spent.
The 9-8-8 Crisis Response Act expands federal funding for mental health crisis response and broadens Medicaid coverage to include regional lifeline call centers and crisis stabilization facilities. The bill increases the annual budget for the Mental Health Crisis Response Partnership Pilot Program from $10 million to $100 million for fiscal years 2027 through 2029. It also allows states to use Medicaid funds to pay for these new services, with the federal government covering 85 percent of the costs. To qualify, crisis stabilization facilities must provide 24-hour care without rejecting patients based on their ability to pay or other factors, and they must maintain an average patient stay of less than 150 hours.
The Stronger Start for Working Families Act amends the Internal Revenue Code to make the child tax credit fully refundable for all eligible taxpayers. By lowering the earned income threshold from $3,000 to $1, the bill removes the requirement that families must have a minimum level of earnings to receive the full credit amount. This change directly affects working families with children who previously had their refundable credit capped based on their income. The provision is scheduled to take effect for tax years beginning after December 31, 2025.
The Access to School Supplies Act of 2026 establishes a five-year pilot program that provides competitive grants to up to ten local school districts serving high-poverty schools. These funds are intended to help districts purchase books, supplies, and other materials for students and instructional staff at no cost. The legislation authorizes $100 million annually from fiscal years 2027 through 2031 and requires recipients to submit annual reports detailing how the money was spent and which schools benefited. A small portion of the total funding is reserved for outlying areas and Bureau of Indian Education schools, while the program sunsets on September 30, 2031.
The Affordable Housing Incentives Act allows property owners to avoid paying capital gains taxes when they sell real estate to qualified housing operators for use as affordable housing. To qualify, the property must be subject to a binding legal agreement that ensures it remains affordable or used as a homeless shelter for at least 30 years. The sale price cannot exceed the value determined by a professional appraisal, and the seller must notify the Treasury Department within 90 days of the transfer. The Treasury is required to audit these properties every five years to verify they continue to meet the affordability requirements throughout the 30-year period.
The Native American Housing Assistance and Self-Determination Modernization Act of 2026 reauthorizes federal housing assistance for Indian tribes and Native Hawaiians through fiscal year 2033 while expanding eligibility to include families with incomes up to 120 percent of the area median. The bill grants tribes greater autonomy by allowing them to set their own rent, procurement, and environmental review policies, and it streamlines regulatory processes by consolidating environmental reviews and exempting certain small-scale projects from specific federal requirements. Additionally, the legislation establishes new grant programs for homeless American Indians, Alaska Natives, and Native Hawaiians, creates a rental assistance program for homeless Indian veterans, and extends leasehold interests on trust lands to 99 years to improve financing options.
