Don Bacon

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit.

Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025.

The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

This resolution recognizes National Mentoring Month.

Truth and Healing Commission on Indian Boarding School Policies Act of 2026

This bill establishes the Truth and Healing Commission on Indian Boarding School Policies in the United States within the legislative branch and sets forth its powers, duties, and membership.

Among other duties, the commission must investigate the impacts and ongoing effects of the Indian Boarding School Policies (federal policies under which American Indian, Alaska Native, and Native Hawaiian children were forcibly removed from their family homes and placed in boarding schools).

Further, the commission must develop recommendations on ways to (1) protect unmarked graves and accompanying land protections; (2) support repatriation and identify the tribal nations from which children were taken; and (3) discontinue the removal of American Indian, Alaska Native, and Native Hawaiian children from their families and tribal communities by state social service departments, foster care agencies, and adoption agencies.

25th Anniversary of 9/11 Commemorative Coin Act

This bill directs the Department of the Treasury to mint and issue coins to commemorate the 25th anniversary of the September 11, 2001, terrorist attacks on the United States and the establishment of the National September 11 Memorial and Museum at the World Trade Center.

The sale of all coins issued under this bill must include a surcharge to be paid to the National September 11 Memorial and Museum at the World Trade Center to support operations and maintenance. However, if the issuance of this commemorative coin exceeds certain annual limits, no surcharge may be included.

Gerald's Law Act

This bill requires the Department of Veterans Affairs (VA) to provide a burial and funeral allowance for a veteran who dies in a home or other setting at which the veteran was receiving VA hospice care (if such care was directly preceded by VA hospital or nursing home care).

Ensuring Access to General Surgery Act of 2026

This bill requires the Health Resources and Services Administration (HRSA) to study access to general surgeons by underserved populations.

Specifically, HRSA must study (1) whether the health professional shortage area designation under the National Health Service Corps (NHSC) program accurately assesses adequacy of access to general surgeons, (2) whether another measure would be more accurate, and (3) potential methodologies for designating general surgery shortage areas. (The NHSC provides scholarships and student loan repayment awards to primary care, dental care, and mental health care providers who agree to work in areas that HRSA designates as having a shortage of those particular types of providers.)

HRSA must also publish data comparing the availability and need of general surgery services in urban, suburban, and rural areas.

On the basis of its study, HRSA may establish a methodology for designating general surgery shortage areas and make such designations. If any designations are made, HRSA must publish a list of general surgery shortage areas.

Essential Caregivers Act of 2025

This bill prohibits certain health care facilities from limiting the access of essential caregivers to residents of those facilities, including during designated emergency periods.

Specifically, the bill generally prohibits Medicare skilled nursing facilities, Medicaid nursing facilities, Medicaid intermediate care facilities, and associated inpatient rehabilitation facilities from restricting the access of essential caregivers to residents of the facilities, including during emergency periods in which visitation rights are otherwise restricted. During emergency periods, facilities may restrict access for an initial period of up to seven days and for one additional maximum seven-day period (if the additional period is approved by the state health department). Facilities may restrict access for a total of 7 days (or 14 days with the approval of the state health department) during an emergency period.

Essential caregivers must agree to comply with any safety protocols set by the facility, which may be no more stringent for caregivers compared to those for staff. Caregivers who fail to comply with these requirements may be denied access, subject to an appeals process.

This resolution condemns Iran’s use of military force to suppress civilian protestors and commends the Iranian people in their fight for a democratic Iran. The resolution calls for Iran to cease all threats, intimidation, and violence against peaceful protesters and urges expansion of unrestricted internet access and lines of communication. Lastly, the resolution urges the United States to coordinate with its allies to consider and implement measures to prevent further violence against protesters.

Ending Importation of Laundered Russian Oil Act

This bill prohibits the importation of energy products that were produced at any refinery that uses crude oil originating in Russia.

Current law prohibits the importation of Russian products that are classified under Chapter 27 of the Harmonized Tariff Schedule of the United States (which includes mineral fuels, mineral oils and products of their distillation, bituminous substances, and mineral waxes) unless the President terminates the prohibition after meeting certain requirements. The bill extends this prohibition and the termination provisions to products that were produced at any refinery that uses crude oil originating in Russia.

Under the termination provisions, the President may terminate this prohibition, subject to congressional disapproval, if the President certifies that Russia (1) has reached an agreement with Ukraine to withdraw Russian forces and cease military hostilities in Ukraine, (2) poses no immediate military threat of aggression to any North Atlantic Treaty Organization member, and (3) recognizes the right of the Ukrainian people to independently and freely choose their own government.