Mark Amodei

Freedom to Invest in Tomorrow’s Workforce Act

This bill expands the expenses eligible for tax-free withdrawals from a qualified tuition program (known as a 529 plan) to include tuition, fees (including test fees), books, supplies, equipment, and other expenses related to the enrollment or attendance in a recognized postsecondary credentialing program.

Under the bill, a recognized postsecondary credentialing program includes certain programs identified by a state as providing training services, a program listed in the Web Enabled Approval Management System (WEAMS) maintained by the Department of Veterans Affairs, certain examinations required to obtain or maintain a credential, and other reputable credentialing programs.

Further, under the bill, such programs must be designed for an individual to obtain

• an industry-recognized postsecondary employment credential (e.g., project management professional certificate, advanced emergency medical technician certificate, and welding supervisor certificate),

• a certificate of completion of a registered and certified apprenticeship,

• an occupational or professional license issued or recognized by a state or the federal government (and any certification required for obtaining such license), or

• an associate or baccalaureate degree.

No Tax on Tips Act

This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.

Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)

Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.

Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)

Certainty for Our Energy Future Act

This bill terminates federal tax credits for certain investments in and the production of electricity using wind and solar energy. The bill also prohibits certain entities connected with China, Russia, Iran, or North Korea from claiming various energy-related federal tax incentives.

The bill terminates the federal clean electricity investment tax credit and the federal clean electricity production tax credit for investments in and electricity produced by a facility (1) used to generate electricity using wind or solar energy, and (2) for which construction begins after 2030.

The bill also prohibits an entity that is created or organized under the laws of or controlled by the government of China, Russia, Iran, or North Korea, or an entity controlled by one or more of such entities, from claiming the federal tax credits for

• alternative fuel vehicle refueling property,

• second-generation biofuel,

• biodiesel fuel,

• sustainable aviation fuel,

• renewable electricity production,

• carbon sequestration,

• zero-emission nuclear power production,

• clean hydrogen production,

• clean commercial vehicles,

• advanced manufacturing production,

• clean electricity production,

• clean fuel production,

• investments in energy property,

• advanced energy projects,

• clean electricity investment,

• biodiesel mixtures,

• alternative fuel, or

• alternative fuel mixtures.

Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings.

Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.

This bill requires the U.S Postal Service to designate a single, unique ZIP Code for each of the following 74 communities:

• Canyon Lake, California

• Eastvale, California

• Hidden Hills, California

• Industry, California

• North Tustin, California

• Tehachapi, California

• Castle Pines, Colorado

• Centennial, Colorado

• Cherry Hills Village, Colorado

• Greenwood Village, Colorado

• Highlands Ranch, Colorado

• Keystone, Colorado

• Lone Tree, Colorado

• Mountain Village, Colorado

• Mt Crested Butte, Colorado

• Severance, Colorado

• Silver Cliff, Colorado

• Sterling Ranch, Colorado

• Superior, Colorado

• Telluride, Colorado

• Scotland, Connecticut

• Estero, Florida

• Ft Myers, Florida

• Hollywood, Florida

• Oakland Park, Florida

• Lighthouse Point, Florida

• Coconut Creek, Florida

• Parkland, Florida

• Deerfield Beach, Florida

• Wilton Manors, Florida

• Burr Ridge, Illinois

• Carmel, Indiana

• Noblesville, Indiana

• Westfield, Indiana

• Zionsville, Indiana

• Urbandale, Iowa

• Louisiana State University, Baton Rouge, Louisiana

• Montz, Louisiana

• Springwater Township, Minnesota

• Grass Valley, Nevada

• Swanzey, New Hampshire

• Kinnelon, New Jersey

• Mendham Township, New Jersey

• Flanders, New York

• Glendale, New York

• Riverside, New York

• Pendelton, New York

• Northampton, New York

• Harnett County, North Carolina

• Weddington, North Carolina

• Goose Creek, South Carolina

• Fairview, Texas

• Fate, Texas

• Heath, Texas

• Murphy, Texas

• Northlake, Texas

• Parker, Texas

• Sargent, Texas

• Fairlawn, Virginia

• Caledonia, Wisconsin

• Franklin, Wisconsin

• Glendale, Wisconsin

• Greenfield, Wisconsin

• Village of Mount Pleasant, Wisconsin

• Village of Somers, Wisconsin

• Village of Harrison, Wisconsin

• Mills, Wyoming

• Hochatown, Oklahoma

• North Enid, Oklahoma

• Green, Ohio

• Rochester, Wisconsin

• Quartzite Township, Minnesota

• Frederick, Colorado

• Camargo, Kentucky

Canadian Snowbird Act

This bill authorizes the Department of Homeland Security to admit into the United States qualifying Canadian citizens as long-term nonimmigrant visitors.

A qualifying Canadian citizen is an individual who (1) is at least 50 years old, (2) maintains a Canadian residence, (3) owns a U.S. residence or has rented a U.S. accommodation for the duration of the individual's stay, (4) is not inadmissible or deportable, (5) will not engage in employment or labor for hire in the United States other than for a non-U.S.-based person or entity by whom the Canadian citizen was employed in Canada or for whom the Canadian citizen performed services in Canada, and (6) will not seek certain forms of assistance or benefits. A qualified individual may be admitted for up to 240 days during any single 365-day period.

The spouse of such an individual may be admitted under the same terms, except that the spouse is not required to separately satisfy the requirement for owning or renting a residence in the United States.

An individual admitted into the United States under this bill shall have nonresident alien tax status.

The Adams Memorial-Great American Heroes Act

This bill extends through 2032 the Adams Memorial Commission, whose purpose is to establish a permanent memorial in Washington, DC, to honor John Adams and his legacy.

The bill specifies that the Adams Memorial shall be located within the area specified by the Adams Memorial Commission in a February 25, 2025 map (i.e., south of the White House, adjacent to Ellipse Road and near Pennsylvania Avenue and 15th Street, Northwest).

If the Commission determines that this location is not suitable or feasible due to physical or security constraints, the bill requires that the memorial be located in the Reserve, an area which generally extends from the United States Capitol to the Lincoln Memorial, and from the White House to the Jefferson Memorial.

This bill lengthens the amount of time for which drug products must have market approval in order for the products to qualify for negotiation under the Medicare Drug Price Negotiation Program.

The Medicare Drug Price Negotiation Program requires the Centers for Medicare & Medicaid Services to negotiate the prices of certain prescription drugs under Medicare beginning in 2026. Among other requirements, drugs must have had market approval for at least 7 years (for drug products) or 11 years (for biologics) to qualify for negotiation.

The bill modifies these provisions so as to require drug products to also have had at least 11 years of market approval in order to qualify for negotiation.

The bill's changes apply retroactively.

Federal Firearms Licensee Protection Act of 2025

This bill modifies criminal penalties for an offense involving the theft of a firearm from a licensed importer, manufacturer, or dealer, or from their business premises.

Specifically, the bill does the following:

• increases from 10 to 20 years the maximum prison term, and

• creates a 3- or 5-year mandatory minimum prison term for an offense that occurs during the commission of a burglary or robbery.

An attempt to commit an offense is subject to the same penalties as a substantive offense.

Combating Organized Retail Crime Act of 2025

This bill expands federal enforcement of criminal offenses related to organized retail and supply chain crime. The term organized retail and supply chain crime includes criminal offenses involving the interstate transportation of stolen property, the sale or receipt of stolen goods, or theft from an interstate or foreign shipment that is committed by, in coordination with, or at the instruction of an organization.

First, with respect to criminal offenses involving the interstate transportation of stolen property or the sale or receipt of stolen goods, the bill broadens the scope of conduct that qualifies as offenses by allowing prosecutions to be based on the aggregate value of stolen items over a 12-month period. Additionally, the bill makes the offenses predicate offenses (i.e., underlying offenses) for prosecutions under the federal money laundering statute and authorizes the criminal forfeiture of any property obtained from the proceeds of an offense.

Second, with respect to criminal offenses involving theft from an interstate or foreign shipment, the bill also makes an offense an underlying offense for prosecution under the federal money laundering statute and authorizes the criminal forfeiture of any associated property.

Third, the bill expands the federal money laundering statute to include offenses involving general-use prepaid cards, gift certificates, or store gift cards.

Finally, the bill temporarily establishes a center within the Department of Homeland Security to coordinate federal law enforcement activities related to organized retail and supply chain crime.

Homebuyers Privacy Protection Act

This act limits the circumstances in which credit reporting agencies may provide consumer credit reports to third parties in connection with residential mortgage transactions.

Specifically, the act prohibits a credit reporting agency from providing a consumer's credit report to a third party in connection with a residential mortgage transaction unless the transaction consists of a firm offer of credit or insurance and (1) the third party provides documentation certifying that it has the consumer's consent; or (2) the third party has originated a mortgage on behalf of the consumer, is a current mortgage loan servicer to the consumer, or has a current specified banking relationship with the consumer.

These provisions take effect 180 days after enactment.

The Government Accountability Office must study and report on the value of trigger leads (a marketing tactic facilitated by credit reporting agencies that may result in unsolicited credit offers to a consumer after a consumer applies for a separate type of credit) received by text message.

Medicare Patient Access and Practice Stabilization Act of 2025

This bill increases certain payment adjustments under the Medicare physician fee schedule for services furnished between April 1, 2025, and January 1, 2026.

Thin Blue Line Act

This bill expands the list of statutory aggravating factors in death penalty determinations to also include killing or targeting a law enforcement officer, firefighter, or other first responder.

Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025

This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.)

The bill defines prepare with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims.

However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns).

Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service.

Repealing Big Brother Overreach Act

This bill repeals the Corporate Transparency Act. The act requires existing companies and newly created companies to report beneficial ownership information to the Department of the Treasury’s Financial Crimes Enforcement Network for purposes of addressing the financing of terrorism and money laundering.

LEOSA Reform Act of 2025

This bill broadens the authority for certain law enforcement officers to carry concealed firearms across state lines.

Specifically, the bill allows qualified active and retired law enforcement officers to carry concealed firearms and ammunition (including magazines) in school zones; in national parks; on state, local, or private property that is open to the public; and in certain federal facilities that are open to the public.

Further, the bill permits states to reduce the frequency with which retired law enforcement officers must meet certain qualification standards.