Wesley Hunt

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.

Congressional Records Protection Act of 2026

This bill generally prohibits the government from issuing a search warrant, grand jury subpoena, court order, statutory authorization, certification, subpoena, or an administrative order (i.e., executing legal process) that could reasonably return congressional records. Congressional records include (1) written materials and electronic or wire communications prepared by, shared with, or obtained by a Member of Congress or congressional employee in the course of official duties; and (2) records of an electronic or wire communications service related to accounts or certain communications of a Member of Congress or congressional employee.

The bill provides exceptions to the general prohibition. Specifically, the government may execute legal process that could reasonably return congressional records if (1) the subject of the process is the target of a criminal investigation, (2) the material sought pertains to a Member of Congress or congressional employee who is the target of a criminal investigation, or (3) the records are certain electronic or wire communications.

If the government executes legal process under an exception that could reasonably return or that unexpectedly returns congressional records, then the bill generally requires the government to notify the Member of Congress or congressional employee and delay or halt review of the materials for 30 days.

If the legal process could reasonably return certain congressional records from an electronic or wire communications service provider, then the bill requires a special master to be appointed to identify materials that are constitutionally protected from disclosure.

Love Lives On Act of 2025

This bill extends entitlement for various benefit programs and services for surviving spouses of deceased members of the Armed Forces or veterans.

The bill provides that the remarriage of a surviving spouse must not bar the furnishing of dependency and indemnity compensation or special pension benefits to such spouse.

Additionally, the Department of Defense may not terminate the payment of an annuity for a surviving spouse under the Survivor Benefit Plan solely because the surviving spouse remarries.

The bill also expands the definition of a dependent under TRICARE to include a remarried widow or widower whose subsequent marriage has ended due to death, divorce, or annulment.

This concurrent resolution expresses support for law enforcement officers. It also appreciates the contributions and recognizes the sacrifices of law enforcement officers.

This resolution honors the contributions of small businesses in the United States and supports the designation of National Small Business Week.

This resolution expresses support for police officers and other law enforcement personnel.

The resolution further recognizes

• law enforcement officers across the United States in the pursuit of preserving safe and secure communities;

• the need to ensure that such officers have the equipment, training, and resources necessary to protect their health and safety while they are protecting the public; and

• the law enforcement community for acts of sacrifice and heroism.

The resolution expresses condolences and appreciation to the loved ones of each law enforcement officer who has made the ultimate sacrifice in the line of duty.