US Representative

Adrian Smith 2025-2026 Regular Session - Authored & Sponsored Legislation (Page 4)

Legislative Session

Cosponsor of Legislation

US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB451

Introduced
1/15/25  
Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025This 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.  
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB534

Introduced
1/16/25  
Refer
1/16/25  
CONTAINER Act Creating Obstructions Necessary To Address Illegal and Nefarious Entry Rapidly Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB538

Introduced
1/16/25  
Critical Access Hospital Relief Act of 2025This bill repeals the 96-hour physician-certification requirement for inpatient critical access hospital services under Medicare. Under current law, as a condition for Medicare payment for such services, a physician must certify that a patient may reasonably be expected to be discharged or transferred to a hospital within 96 hours after admission to the critical access hospital.
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB574

Introduced
1/21/25  
ALIGN Act Accelerate Long-term Investment Growth Now Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB6

Introduced
1/3/25  
Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of theTreasury Inspector General for Tax Administration,Office of Tax Policy,U.S. Tax Court, andoffices within the Department of the Treasury that provide oversight and support for the IRS.  
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB817

Introduced
1/28/25  
Educational Choice for Children Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB833

Introduced
1/31/25  
Educational Choice for Children Act of 2025

Original Cosponsor of Legislation

US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB523

Introduced
1/16/25  
Permanent Tax Cuts for American Families Act of 2025 This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act. Under current law, the standard tax deduction consists of a statutory base amount that is adjusted annually for inflation. For tax years 2018-2025, the Tax Cuts and Jobs Act increased the standard tax deduction statutory base amounts to $24,000 (from $6,000) for joint filers, $18,000 (from $4,400) for head-of-household filers, and $12,000 (from $3,000) for single filers, which almost doubled the inflation-adjusted standard tax deduction amount for most taxpayers.Under the bill, the increased standard tax deduction statutory base amounts of $24,000 for joint filers, $18,000 for head-of-household filers, and $12,000 for single filers are made permanent. The bill also makes permanent the annual adjustments to such amounts for inflation.
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB539

Introduced
1/16/25  
Chiropractic Medicare Coverage Modernization Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB589

Introduced
1/21/25  
Refer
1/21/25  
FACE Act Repeal Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB591

Introduced
1/21/25  
Defending American Jobs and Investment Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB597

Introduced
1/21/25  
PURR Act of 2025 Pet Food Uniform Regulatory Reform Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB624

Introduced
1/22/25  
RIFLE Act of 2025 Reining In Federal Licensing Enforcement Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB939

Introduced
2/4/25  
Student Empowerment Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB953

Introduced
2/4/25  
United States Trade Leadership in the Indo-Pacific Act