US Representative

David Kustoff Authored & Sponsored Legislation

Session

Primary Sponsor of Legislation

US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB517

Introduced
1/16/25  
Refer
1/16/25  
Report Pass
2/26/25  
Filing Relief for Natural Disasters ActThis bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers.Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB684

Introduced
1/23/25  
Protecting American Savers and Retirees Act This bill repeals the excise tax on the repurchase of corporate stock (commonly known as a stock buyback) enacted by the Inflation Reduction Act of 2022.Under current law, a domestic corporation whose stock is traded on an established securities market (e.g., the New York Stock Exchange or NASDAQ) is required to pay an excise tax (that is not deductible) on the repurchase of its stock in the amount of 1% of the fair market value of such stock. (Some exceptions apply.)

Co-Sponsor 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 HB556

Introduced
1/16/25  
Refer
1/16/25  
Protecting Access for Hunters and Anglers Act of 2025
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 HB591

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

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB637

Introduced
1/22/25  
911 SAVES Act Supporting Accurate Views of Emergency Services Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB640

Introduced
1/22/25  
Chemical Tax Repeal Act
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB682

Introduced
1/23/25  
Heartbeat Protection Act of 2025
US

Us Congress 2025-2026 Regular Session

Us Congress House Bill HB7

Introduced
1/22/25  
No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025