Providing for congressional disapproval of the rule submitted by the Office of Energy Efficiency and Renewable Energy, Department of Energy relating to “Energy Conservation Program: Energy Conservation Standards for Commercial Refrigerators, Freezers, and Refrigerator-Freezers”

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H. J. Res.

Providing for congressional disapproval of the rule submitted by the Office of Energy Efficiency and Renewable Energy, Department of Energy relating to “Energy Conservation Program: Energy Conservation Standards for Commercial Refrigerators, Freezers, and Refrigerator-Freezers”

Mar 27, 2025

Votes and Legislation

outcome

Bill Passed

how i voted

Voted Yes

what it means for you

This joint resolution nullifies the final rule issued by the Department of Energy’s Office of Energy Efficiency and Renewable Energy titled Energy Conservation Program: Energy Conservation Standards for Commercial Refrigerators, Freezers, and Refrigerator-Freezers and published on January 21, 2025. Under the rule, the office adopted new and amended energy conservation standards for commercial refrigeration equipment in order to achieve the maximum improvement in energy efficiency that is technologically feasible and economically justified.

Link to bill here.

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Recent Positions

H.R.

1491

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Disaster Related Extension of Deadlines Act

outcome

Bill Passed

how i voted

Voted Yes

what it means for you

This bill requires the Internal Revenue Service (IRS) to treat the postponement of the federal tax return deadline due to a federally declared disaster or certain other events as an extension of such deadline for purposes of calculating the limit on a tax refund. The bill also provides that the IRS’s deadline for sending certain notices includes such postponement.

Under current law, a tax refund claim must be filed within three years of the date that the federal tax return is filed. (Some exceptions apply.) The tax refund amount generally is limited to federal taxes paid within the three years preceding the tax refund claim plus any extension of the federal tax return deadline (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)

Under the bill, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period.

Under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.

The bill provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.

Link to bill here.

H.R.

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Mar 31, 2025

Votes and Legislation

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outcome

Bill Passed

how i voted

Voted Yes

what it means for you

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.

Link to bill here.

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Mar 31, 2025

Votes and Legislation

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outcome

Bill Passed

how i voted

Voted Yes

what it means for you

This 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.

Link to bill here.