Kevin Kiley

This resolution expresses gratitude to law enforcement agencies (including U.S. Immigration and Customs Enforcement) with respect to recent demonstrations in Los Angeles, California.

This resolution recognizes the goal of education in U.S. schools as that of ensuring that virtually every student achieves grade-level reading proficiency. It also encourages state and local governments, including educational agencies, to collaborate with private organizations that offer proven literacy programs to (1) identify and implement effective solutions to address illiteracy, and (2) create adult literacy initiatives for adults with reading skills below an 8th grade level.

**Supporting Affordable Fire Emergency Hardening through Optimized Mitigation Efforts Act or the SAFE HOME Act** This bill establishes a new refundable tax credit (through 2032) for costs incurred by an individual to improve the fire resistance of a primary residence. (Certain requirements and limitations apply.) The amount of the tax credit is 25% of unreimbursed qualified wildfire mitigation expenses up to $25,000. The tax credit begins to phase out for individuals with an adjusted gross income exceeding $200,000, such that the tax credit is completely phased out for individuals with an adjusted gross income of $300,000 or more. Wildfire mitigation expenses that qualify for the tax credit include * property to improve the fire-resistance of a roof; * installation of ignition-resistant property (e.g., sheathing, flashing, roof and attic vents, or certain exterior elements) or structure-specific water hydration systems; * services or equipment to create a buffer around the residence or to replace flammable vegetation with less flammable vegetation; * services or equipment for certain fire maintenance procedures; and * services or equipment to prevent smoke inhalation (e.g., air filters). Further, such expenses must be incurred with respect to a primary residence located (1) in the United States; and (2) in an area that, due to a wildfire, received a federal disaster declaration within the prior 10 years or that is adjacent to such area, that received certain hazard mitigation assistance in the tax year or the prior 10 years, or that is a community disaster resilience zone (or received such designation for any tax year).

**Student Empowerment Act** This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education. Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school. The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to homeschooling and the following expenses related to elementary, secondary, and homeschool education: * curriculum and curricular materials, * books or other instructional materials, * online educational materials, * tutoring or educational classes outside the home, * testing fees, * fees for dual enrollment in an institution of higher education, and * educational therapies for students with disabilities.

**Freedom to Cooperate Act** This bill addresses issues related to state and local government cooperation with federal immigration enforcement efforts. A state may not prohibit its personnel or another government entity from cooperating with federal immigration enforcement efforts or making inquiries about an individual's immigration status. Currently, a government entity is only barred from prohibiting the sharing of immigration-related information with the Department of Homeland Security (DHS). DHS may issue a detainer if there is probable cause to believe that an individual arrested for any criminal or motor vehicle offense is inadmissible or deportable. Furthermore, the bill provides legal immunity for a state or local government entity or official temporarily detaining a non-U.S. national under federal authority.

**National Human Trafficking Database Act** This bill establishes a framework to collect comprehensive data on human trafficking. At the federal level, the bill requires the Office for Victims of Crime (OVC) within the Department of Justice to establish an online database that includes human trafficking data for each state. At the state level, the bill authorizes grants for covered state agencies (e.g., a state bureau of investigation or similar law enforcement agency) to collect and report human trafficking data to the OVC.

**No Medicaid for Illegal Immigrants Act of 2025** This bill prohibits state Medicaid programs from covering individuals who are unlawfully present in the United States, except for certain emergency services for which federal payment is authorized under current law.