LAST ACRE Act of 2025

S1748 — Kids Online Safety Act

Protecting minors online is the core aim of the Kids Online Safety Act, which would make platforms that serve young users adopt a legal duty of care, add parental controls and safeguards, and force more transparency about recommendation algorithms. The bill targets design features that boost minor engagement and limits certain research on children to reduce mental-health and harassment risks. - Families and minors: The bill would define a "child" as under 13 and a "minor" as under 17, require verifiable parental consent for known children, and give parents tools to control privacy, purchases, and autoplay for streaming. - Platforms and products: Covered services would face limits on personalized design features, a ban on market research involving children under 13, and public reporting and independent audits of safeguards, including detailed de-identified data on minor usage for platforms with over 10 million monthly U.S. users. - Regulators, schools, and tech oversight: The Federal Trade Commission would enforce the rules with state attorneys general able to act as well, a Kids Online Safety Council of 11 members would advise and report within 1 and 3 years, and a separate title would force notice and opt-outs for "opaque" algorithms and let users switch to input-transparent systems.

S1639 — American Innovation and Jobs Act

Immediate expensing of research and experimental expenditures would be restored and strengthened to let businesses deduct R&D costs sooner and speed tax relief for innovation. The bill also creates a fallback amortization path and updates how R&D deductions interact with the research tax credit. - Companies that fund research and development would be able to treat qualifying R&E spending as deductible in the year paid or incurred instead of capitalizing it, with an option to instead amortize certain costs over at least 60 months. - Tax accounting rules would let taxpayers adopt the section 174 method in their first year without Secretary approval or switch later with consent, and the chosen method must remain consistent across years unless officially changed. - Claimants of the research tax credit would see updated rules for how section 41 credits and section 174 deductions interact, including an irrevocable election to accept a reduced credit in certain cases and related basis adjustments. The changes would apply to amounts paid or incurred in taxable years beginning after December 31, 2021.

S1241 — Sanctioning Russia Act of 2025

Harsh, automatic sanctions and trade penalties would be triggered if Russia refuses to negotiate with Ukraine, violates a peace deal, invades again, or seeks to subvert Ukraine's government. The bill would require visa and property-blocking sanctions, target major Russian banks, ban U.S. energy exports to Russia, restrict U.S. investments and listings tied to Russia, and force duties of at least 500% on Russian imports.

S1816 — Improving Seniors’ Timely Access to Care Act of 2025

This bill would force Medicare Advantage plans to adopt a standardized, electronic prior authorization system and publish detailed approval and denial data to speed patient access and enable oversight. It sets deadlines for transparency and electronic processing and creates reporting and real-time decision rules to shrink delays and reveal how plans use automation.

S1261 — CONNECT for Health Act of 2025

Expands Medicare telehealth access by removing location limits and updating how telehealth is paid and overseen. It would also strengthen program integrity, require provider and beneficiary supports, modernize quality measures, and publish telehealth data. - Families, seniors, and underserved patients would gain broader access because the bill removes Medicare geographic and originating-site restrictions and lifts the six-month prior in-person rule for telemental health. It explicitly expands access for Indian Health Service and tribal facilities effective January 1, 2026. - Providers and clinics would see payment and staffing changes because telehealth furnishing at Federally Qualified Health Centers and Rural Health Clinics would be folded into existing payment systems and the Secretary could waive practitioner-type limits starting October 1, 2025 with public notice and periodic review. - Oversight, quality, and transparency would increase through a new fraud and advertising framework, outlier-billing thresholds with education and public reporting, dedicated HHS Office of Inspector General telehealth oversight funding through 2030, a quality-measure review within 180 days, and CMS quarterly public reporting of telehealth use and outcomes.

S629 — Emergency Conservation Program Improvement Act of 2025

Speeds and expands emergency conservation aid for farmers and private forest owners. This bill would broaden what counts as eligible emergency measures, allow larger upfront cost-share payments, extend a 60-day timing reference to 180 days, and make more wildfire scenarios eligible for assistance. - Farmers and agricultural producers would be able to claim more kinds of emergency measures beyond fencing and receive bigger advance payments for work. For replacements they could receive up to 75 percent of costs and for repairs or restoration up to 50 percent. - Owners of nonindustrial private forest land would gain an option for advance payments of up to 75 percent of emergency restoration costs and must return unused funds if not spent within 180 days. - Wildfire-related eligibility would expand to include wildfires not naturally caused when damage spreads by natural means and wildfires caused by the Federal Government, making those events eligible for payments.