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.  

Allowing Military Exemptions, Recognizing Individual Concerns About New Shots Act of 2025 or the AMERICANS ActThis bill prohibits the Department of Defense (DOD) from issuing any COVID-19 vaccine mandate as a replacement for the rescinded vaccine mandate of August 24, 2021, unless the mandate is expressly authorized by Congress. The bill also provides that DOD must establish an application process for remedies for members of the Armed Forces who were discharged or subject to adverse action under the rescinded mandate.Any administrative discharge of a member on the sole basis of a failure to receive a COVID-19 vaccine must be categorized as an honorable discharge, and DOD is prohibited from taking any adverse action against such a member for that reason.DOD must try to retain unvaccinated members and provide such members with professional development, promotion and leadership opportunities, and consideration equal to that of their peers.Additionally, DOD may only consider the COVID-19 vaccination status of members in making certain decisions (e.g., deployments in countries where it is the law) and must establish a process to provide exemptions to certain members for such decisions.Members who were separated from the Armed Forces for refusing to receive a COVID-19 vaccine are not required to repay any bonuses and must be reimbursed if they repaid any portion of a bonus prior to this bill's enactment.This bill applies to all members of the Armed Forces, regardless of whether they sought an accommodation to any DOD COVID-19 vaccination policy.

Post-Disaster Reforestation and Restoration Act of 2025

Promoting Resilient Buildings Act of 2025This bill amends the authority of the Federal Emergency Management Agency’s (FEMA’s) Building Resilient Infrastructure and Communities (BRIC) and Safeguarding Tomorrow Revolving Loan Fund (RLF) programs regarding building codes, including authorizing funding to implement the two most recent editions of building codes, and establishes a pilot program for residential resilience retrofits under the BRIC program.Under current law, funding provided under the BRIC and Safeguarding Tomorrow RLF programs may be used to establish and carry out the latest published editions of building codes and standards. The bill authorizes the BRIC program to fund carrying out the latest two published editions (i.e., either the current edition of a code or the previous edition) and requires BRIC to consider adoption of the latest two editions when determining whether to provide assistance. The bill also authorizes the Safeguarding Tomorrow RLF program to fund implementation of the latest two published editions of building codes and allows for jurisdictions to amend such codes.Additionally, the bill establishes under the BRIC program a pilot program for states and local governments to provide grants to individuals for residential resilience retrofits (i.e., projects that increase a home’s resilience to natural hazards). To provide this assistance, FEMA may use up to 10 percent of the assistance made available to BRIC applicants annually. The pilot program terminates at the end of FY2028.