Thomas Suozzi

Performing Artist Tax Parity Act of 2025

This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)

Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less.

The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026).

However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.)

Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.

Guarding Unprotected Aging Retirees from Deception Act of 2026 or the GUARD Act of 2026

This bill allows state, local, and tribal law enforcement agencies and grantees that receive funds from certain law enforcement grant programs to use the funds to investigate general financial fraud, elder financial fraud, and pig butchering. Pig butchering refers to a confidence and investment fraud in which a victim is gradually lured into transferring increasing amounts of money, generally in the form of cryptocurrency, into a fake virtual investment.

The bill allows federal law enforcement agencies to assist state, local, and tribal law enforcement agencies and fusion centers in the use of tracing tools for blockchain and related technology tools.

Finally, the bill requires the Financial Crimes Enforcement Network (FinCEN) to report on efforts to combat general financial fraud, elder financial fraud, pig butchering, and scams, including an evaluation of any legislative recommendations to improve the efforts. The bill also requires FinCEN to report on the state of general financial fraud, elder financial fraud, pig butchering, and scams in the United States, including trends in the crimes.

American Apprenticeship Act

This bill authorizes the Department of Labor to make grants to assist states in carrying out projects that defray the cost of pre-apprenticeship or related instruction for qualified apprenticeship programs.

Labor shall (1) establish performance measures and an evaluation system for such grant program; and (2) identify in-demand occupations that lack the use of apprenticeships, analyze the use of the qualified apprenticeship program model in those occupations, and report on such analysis to states and Congress.

Ethan's Law

This bill establishes a framework to regulate the storage of firearms on residential premises at the federal, state, and tribal levels.

At the federal level, the bill establishes statutory requirements for firearms on residential premises to be safely stored if a minor is likely to gain access without permission or if a resident is ineligible to possess a firearm.

An individual who violates the requirements is subject to criminal penalties. A firearm stored in violation of the requirements is subject to seizure and forfeiture.

At the state and tribal levels, the bill requires the Department of Justice to award grants to implement functionally identical requirements for the safe storage of firearms.

Reforming and Enhancing Sustainable Updates to Laboratory Testing Services Act of 2025 or the RESULTS Act

This bill requires the use of particular data from the private sector to inform Medicare payment rates for certain widely available laboratory tests.

Specifically, the Centers for Medicare & Medicaid Services (CMS) must contract with an entity that maintains a database of claims data for clinical diagnostic laboratory tests that (1) are not advanced diagnostic tests, and (2) were furnished by more than 100 providers and suppliers of such services over a specified six-month period (i.e., widely available tests).

The database must meet specified requirements, such as having data that is representative of the entire country and from more than 50 private payors and claims administrators. The contracted entity must be a nonprofit entity that is not affiliated with any government agency, any insurance issuer or provider, or any other organization in the health care sector.

Beginning January 1, 2028, the CMS must use the information obtained from the database to inform Medicare payment rates for these widely available laboratory tests.

The bill additionally specifies processes for determining payment rates for laboratory tests that are not advanced diagnostic tests, are not widely available, and lack adequate claims data. The CMS must use certain existing processes to set appropriate rates.

The bill also delays scheduled payment reductions for laboratory tests until 2028 and allows for judicial and administrative review of payment rates.

Preserving Safe Communities by Ending Swatting Act of 2025

This bill makes it a crime to intentionally convey false or misleading information in circumstances where the information may reasonably be expected to cause an emergency response and the information indicates the occurrence of criminal conduct or a threat to health or safety (commonly referred to as swatting).

Secretary General Jens Stoltenberg Congressional Gold Medal Act

This bill provides for the award of a Congressional Gold Medal to Jens Stoltenberg in recognition of his contributions to the security, unity, and defense of the North Atlantic Treaty Organization.

Amateur Radio Emergency Preparedness Act

This bill limits the adoption and enforcement of private land use restrictions (e.g., rules of a homeowners' association) that prohibit, restrict, or impair the installation, maintenance, or operation of an amateur station antenna on property controlled by an amateur radio operator.

Private land use restrictions are deemed to prohibit, restrict, or impair the installation, maintenance, or operation of an amateur station antenna if they unreasonably delay, prevent, or increase the cost or difficulty of such installation, maintenance, or operation; or if they prevent or degrade the reception or transmission of a signal acceptable to the operator.

However, the bill permits certain private land use restrictions, including restrictions that require amateur station antennas (1) to be maintained in a structurally safe condition; or (2) to be installed in compliance with manufacturer specifications, applicable zoning ordinances, amateur radio tower ordinances, and building codes.

The bill also establishes certain limits on the adoption and enforcement of private land use restrictions that require an amateur radio operator to obtain prior approval before installing an amateur station antenna, and exempts certain categories of amateur station antenna from prior approval requirements altogether.

Finally, the bill sets forth procedures for the enforcement of these provisions and provides a private right of action for individuals harmed by violations of the provisions.