Randy Feenstra

This resolution expresses support for recognizing a Day of Tears and lowering flags to half-staff to honor unborn lives lost to abortion.

This resolution condemns the June 1, 2025, targeted act of terror in Boulder, Colorado, as an act of ideologically motivated violence and reaffirms the House of Representatives' commitment to protecting the rights of all Americans to assemble peacefully and practice their faith without fear of violence.

This resolution expresses the sense of Congress that Congress and the Administration must work together to pursue effective food and agricultural trade policies that include specified components. Among others, these components include (1) a renewed commitment to secure market access and maintain global competitiveness for the U.S. food and agriculture industries; and (2) consideration of comprehensive trade agreements, enforcement of existing trade agreements, and elimination of certain nontariff trade barriers.

**Internal Revenue Service Math and Taxpayer Help Act** This bill requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error. Under the bill, a notice sent by the IRS regarding a math or clerical error must include * a clear description of the error, including the type of error and the specific federal tax return line on which the error was made; * an itemized computation of adjustments required to correct the error; * the telephone number for the automated transcript service; and * the deadline for requesting an abatement of any tax assessed due to the error. Further, the bill requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error. This bill also requires the IRS to * provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error; * implement a pilot program to send notices of a math or clerical error by certified or registered mail; and * report to Congress certain information about the pilot program.

**National Taxpayer Advocate Enhancement Act of 2025** This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS. Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury.

**No User Fees for Gun Owners Act** This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge on the manufacture, import, acquisition, transfer, or continued ownership of a firearm or ammunition. The bill includes an exception for a generally applicable sales tax that is assessed against firearms or ammunition in the same proportion to which the tax applies to other goods or services.

**Jeremy and Angel Seay and Sergeant Brandon Mendoza Protect Our Communities from DUIs Act of 2025** This bill makes driving while intoxicated or impaired a ground for (1) barring a non-U.S. national (*alien* under federal law) from admission into the United States, or (2) deporting the individual. The bar to admission shall apply to an individual who has been convicted of the offense or has admitted to having committed the acts which constitute the elements of the offense. As a ground for deportability, the individual must have been convicted of the offense.

**Educational Choice for Children Act of 2025** This bill establishes a nonrefundable tax credit for contributions (cash or stock) made by an individual to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations. Under the bill, the tax credit is limited to the greater of $5,000 or 10% of adjusted gross income. Further, the bill establishes a $5 billion annual volume cap (for 2025-2028) for the tax credit (which may be increased under certain circumstances). The volume cap is allocated by the Department of the Treasury for the tax credit on a first-come, first-serve basis (based on the contribution date). However, under the bill, 10% of the volume cap must be divided evenly among states for allocation to individuals residing in those states. The bill allows any portion of the tax credit that exceeds the individual’s tax liability (less certain other tax credits) to be carried forward for up to five tax years. The bill also * establishes specific requirements for a scholarship granting organization, * requires a scholarship granting organization to distribute all contributions within a specific timeframe (exceptions apply), and * excludes from gross income scholarships received by an individual from a scholarship granting organization. Finally, the bill prohibits federal, state, and local government entities, officers, and employees from imposing requirements that prevent the use of scholarship funds for private or religious elementary or secondary education expenses or discouraging the use of scholarship funds at such education institutions.

**Snap Back Inaccurate SNAP Payments Act** This bill requires states to recoup any overpayments of benefits made to Supplemental Nutrition Assistance Program (SNAP) recipients and adjusts the formula for determining a state's liability rate for overpayments. As background, the SNAP quality control system measures how accurately SNAP state agencies determine a household’s eligibility and benefit amount and determines overpayments of benefits and underpayments. States that have comparatively high payment error rates for two consecutive years are assessed a penalty (i.e., liability amount). The Food and Nutrition Service (FNS) must use a statutory formula to determine the liability amount. Under current law, FNS must set a tolerance level for excluding small payment errors in the calculation of payment error rates (e.g., $56 or less in FY2024). This bill reduces the tolerance level for excluding small errors to $0 for FY2025 and each succeeding fiscal year. The bill also requires state agencies to recoup any overpayments of benefits made to SNAP beneficiaries. The bill adjusts the liability rate formula to reduce the state payment error rate based on the percentage of overpayments recouped by the state. Further, the bill increases the multiplier used in the liability rate formula to 25% (from 10%).