LEOSA Reform Act

HR703 — Main Street Tax Certainty Act

This bill would permanently preserve the qualified business income (QBI) deduction by removing the sunset provision in Internal Revenue Code section 199A. The change would apply to taxable years beginning after December 31, 2025, so the deduction would be available for 2026 and later tax years. It achieves this by striking subsection (i) of section 199A and setting that effective date. Taxpayers with qualified business income would continue to claim the QBI deduction under the existing Section 199A rules for those years.

HR452 — Miracle on Ice Congressional Gold Medal Act

This law awards Congressional Gold Medals to the 1980 U.S. Olympic Men's Ice Hockey Team as a formal recognition of their Lake Placid victory and its lasting effect on American morale and the sport of hockey. It directs the Treasury to strike the medals and sets rules for duplicates, display, and funding. - Team legacy and public recognition: The Act honors the 1980 team with a symbolic national award that reinforces their historical and cultural significance for fans, players, and communities connected to the game. - Museum displays and research access: One gold medal goes to the Lake Placid Olympic Center, one to the United States Hockey Hall of Fame Museum in Eveleth, Minnesota, and one to the United States Olympic & Paralympic Museum in Colorado Springs for display and research. - Mint operations and collectibles: The Secretary of the Treasury will strike the medals, may sell bronze duplicates at prices that cover costs, and classifies the medals as national and numismatic items. The U.S. Mint Public Enterprise Fund pays for production and receives proceeds from duplicate sales.

HR21 — Born-Alive Abortion Survivors Protection Act

Mandates care and penalties for infants born alive after an abortion. This bill would set standards of care, require reporting, create criminal penalties, and allow civil suits when an infant is born alive following an abortion. - Women and families: A woman on whom an abortion is performed may sue anyone who violates the law and recover objectively verifiable medical and psychological damages, punitive damages, and statutory damages equal to three times the cost of the abortion. Courts must award reasonable attorney's fees to prevailing plaintiffs and may award fees to defendants if a suit is frivolous. - Health care practitioners and facility employees: Any practitioner present at a birth resulting from an abortion must exercise the same professional skill, care, and diligence as for any other live-born infant of the same gestational age. Practitioners or employees who know of a failure to comply must immediately report the violation to appropriate State or Federal law enforcement. - Criminal and statutory consequences: Violators face fines, up to 5 years in prison, or both, and anyone who intentionally kills a born-alive infant is punished under the murder statute. The bill also updates chapter headings and adds statutory definitions for "abortion" and "attempt."

HR1301 — Death Tax Repeal Act

This bill would repeal the federal estate tax and the generation‑skipping transfer tax. It would also reshape gift tax rules by keeping tiered rates but creating a $10 million lifetime exemption indexed for inflation. - Heirs of people who die on or after enactment would not owe the federal estate tax. This removes that tax from those estates. - Donors and high‑net‑worth individuals would still face a gift tax, but under a tiered schedule from 18% to 35% and a $10 million lifetime exemption that is indexed for inflation after 2011. - Generation‑skipping transfers made on or after enactment would not be subject to the GST tax. Qualified domestic trusts for surviving spouses of decedents who died before enactment would follow transitional rules, including changed treatment of distributions after a 10‑year period beginning on the enactment date.

HR38 — Constitutional Concealed Carry Reciprocity Act of 2025

National concealed-carry reciprocity. This bill would create nationwide recognition of state concealed-carry licenses so people with a valid photo ID and a state permit or the right to carry in their home State could carry a concealed handgun in many other States. - Gun owners and travelers: People not federally prohibited from firearms possession who hold a state concealed-carry license or are entitled to carry in their home State could carry a concealed handgun in States that issue permits or do not ban concealed carry. Machine guns and destructive devices are excluded. It would take effect 90 days after enactment. - State and property rights: States would keep the power to prohibit or restrict concealed carry on private property and on State or local government property. The bill also lists federal public lands and agencies where carrying would be allowed in publicly accessible areas, including National Park units and Forest Service land. - Criminal and civil protections: Officers may not arrest absent probable cause that the carry falls outside the law and prosecutors must prove beyond a reasonable doubt when the defense is raised. Prevailing defendants can recover reasonable attorney fees and may sue for deprivation of rights with damages.

HR1422 — Enhanced Iran Sanctions Act of 2025

Targets Iran's energy revenue through global sanctions. This bill would create a broad sanctions framework to punish foreign persons who process, export, or sell Iran-origin oil, condensates, gas, LNG, or petrochemical products. It pairs blocking of assets and visa bans with ownership-based triggers, waivers, humanitarian carve-outs, and new reporting to limit Iran's access to energy markets and finance for weapons and terrorism. - Foreign energy firms and financial institutions would face blocking of property and bans on transactions if they knowingly handle Iran-origin energy or are 50% or more owned by such actors. Associated aliens could become inadmissible and have visas revoked. - Maritime operators, insurers, flag registries, and LNG pipeline facilities would be exposed to sanctions risk when linked to Iran-origin shipments, though safety-of-crew rules and specific exemptions for imports remain. - Humanitarian organizations would keep explicit exemptions for agricultural commodities, food, medicine, medical devices, and humanitarian assistance to avoid disrupting aid. - U.S. agencies and private companies would see new duties: an interagency working group and multilateral contact group would coordinate enforcement, and private-sector reporting would be required to flag evasion and proceeds from intercepted Iran-origin energy sales.