House Committee on Ways and Means

Bright Beginnings Act

Fire Service Workforce Stability Act of 2026

Clergy Act

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Historic Preservation and Land Conservation Certainty Act

To impose sanctions with respect to oil and gas extraction and refinement by the Russian Federation, and for other purposes.

Choices for Increased Mobility Act of 2026

Choices for Increased Mobility Act of 2025 This bill requires the Centers for Medicare & Medicaid Services (CMS) to establish specific billing codes under Medicare for certain materials used in ultralightweight manual wheelchairs. Specifically, the CMS must establish at least two billing codes for the base of the wheelchair, with at least one code for a base with titanium or carbon fiber construction material and at least one code for a base without these materials. Suppliers receive the same payment under Medicare for these wheelchairs as would otherwise apply, but may bill beneficiaries for any difference between the payment and the actual charge for the wheelchair. The CMS may require suppliers to inform beneficiaries of their potential financial liability in these cases.

End Tax Penalties on American Hostages Act

End Tax Penalties on American Hostages Act This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention. Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines for filing a return for and paying federal income, estate, gift, employment, or excise taxes; a tax credit or refund claim; and the determination, assessment, and collection of additional taxes, interest, or penalties. The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension. The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025 This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS. Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury.

Claiming Age Clarity Act

Claiming Age Clarity Act This bill changes certain terms that are used by the Social Security Administration (SSA) to describe the ages at which a worker may claim Social Security retirement benefits. First, the SSA must use minimum monthly benefit age instead of early eligibility age . This refers to the earliest age (62 under current law) at which a worker may claim benefits. (Currently, the benefit amount of a worker who claims benefits early is reduced to account for the longer period during which the worker is expected to receive benefits.) Second, the SSA must use standard monthly benefit age instead of full retirement age and normal retirement age . These terms refer to the age at which a worker may claim benefits without a reduction in the benefit amount. (Currently, this age ranges from 65 to 67, depending on the worker's year of birth.) Finally, the SSA must use the term maximum monthly benefit age for any reference to age 70 as the maximum age at which a worker may receive delayed retirement credits. The SSA may not use the term delayed retirement credit. These terms refer to the mechanism that increases the benefit amount of a worker who delays claiming benefits after reaching the full retirement age. (Currently, a worker receives a credit for each month between the full retirement age and age 70 that the worker delays claiming benefits. Each credit increases the benefit amount that the worker will receive after claiming benefits by a specified percentage.)

To abolish the Department of Homeland Security and establish a Department of Community Safety, and for other purposes.

Medicare Home Health Payment Integrity and Protection Act of 2026

School Freedom Act of 2026

STORK Act

To amend the Internal Revenue Code of 1986 to provide home ownership assistance, and for other purposes.

RELA Act of 2026

To amend the Internal Revenue Code of 1986 to establish a credit to incentivize the use of certain low-emission anesthetic gases by health care facilities, and for other purposes.

Lower Premiums, Faster Payments Act

Access to Medical Supplies Act

Improving Social Security’s Service to Victims of Identity Theft Act

Improving Social Security's Service to Victims of Identity Theft Act This act requires the Social Security Administration to provide a single point of contact for any individual whose Social Security number has been misused or whose Social Security card has been lost in transport. The point of contact must track cases to completion and coordinate with other units to resolve issues as quickly as possible. The point of contact must consist of a team or subset of specially trained employees. Staffing may change provided there are procedures in place to ensure continuity of records and notify affected individuals when appropriate.

Tariff Relief for American Development and Employment Act of 2026