US Representative

Adrian Smith 2025-2026 Regular Session - Authored & Sponsored Legislation (Page 7)

Legislative Session

Primary Sponsor 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 HB4772

Introduced
7/25/25  
Critical Minerals Investment Tax Modernization Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4773

Introduced
7/25/25  
ACO Assignment Improvement Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4864

Introduced
8/1/25  
Ethanol for America Act of 2025
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.

Co-Sponsor of Legislation

US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB452

Introduced
1/15/25  
Refer
1/15/25  
Miracle on Ice Congressional Gold Medal Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4601

Introduced
7/22/25  
Seasonal Agriculture CDL Modernization Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4621

Introduced
7/22/25  
320th Barrage Balloon Battalion Gold Medal Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4673

Introduced
7/23/25  
Save Our Bacon Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4950

Introduced
8/12/25  
To direct the Federal Communications Commission to incorporate into the National Broadband Map of the Commission a layer that presents data on the location of agricultural areas, and for other purposes.
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 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 HB539

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

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB563

Introduced
1/20/25  
No Retaining Every Gun In a System That Restricts Your Rights Act
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