Rep. David Rouzer

Maddy summaryHR 2033, the Military Spouse Hiring Act, expands the Work Opportunity Tax Credit to include spouses of active-duty military personnel. It adds "qualified military spouse" as an eligible category for the tax credit, meaning employers who hire such spouses can claim the credit. A "qualified military spouse" is defined as someone certified by a local agency as married to an active-duty service member at the time of hire. The credit applies to hires occurring after the bill's enactment date. This directly affects military spouses seeking employment and employers hiring them, providing a tax incentive to encourage their hiring.

Maddy summaryThe FLASH Act authorizes construction of navigable roads along federal border lands to improve U.S. Customs and Border Protection access and operational control. It requires federal agencies to develop protocols for reducing trash accumulation and environmental degradation from unauthorized border crossings, while targeting illegal cannabis cultivation sites with environmental response initiatives. The bill prohibits using federal funds to provide housing for undocumented immigrants on federal lands and establishes criminal penalties for illegal pesticide use. The legislation affects how federal land management agencies (National Park Service, Bureau of Land Management, etc.) operate along the southern border, with specific reporting requirements for environmental impacts and trash collection.

Maddy summaryHR 1940, the Tanning Tax Repeal Act of 2025, removes a federal excise tax on indoor tanning services. It directly affects tanning salons and businesses providing these services by eliminating the tax they previously paid. The bill repeals Chapter 49 of the Internal Revenue Code, which imposed the tax, and the change takes effect for services provided after the bill becomes law. This is a straightforward tax repeal with no new requirements or funding mechanisms.

Maddy summaryThis bill authorizes a posthumous Congressional Gold Medal for actor James Earl Jones to recognize his career achievements in theater and film. It directs the Treasury Secretary to strike a gold medal bearing his name, which will be presented to his son, Flynn Earl Jones, following Jones' passing. The bill also permits the sale of bronze duplicates to cover costs. As a ceremonial honor with no policy changes, it does not affect legislation or government operations.

Maddy summaryHR 1873, the Broadband Grant Tax Treatment Act, excludes certain federal broadband grants from taxable income for recipients. It directly affects entities (like internet providers or local governments) receiving qualifying grants under specific programs, including the Broadband Equity, Access, and Deployment Program and State Digital Equity Capacity Grants established by the Infrastructure Investment and Jobs Act. The bill prevents double tax benefits by disallowing deductions for expenses covered by these excluded grants and reduces the adjusted basis of related property. This change applies to grants received in taxable years ending after March 11, 2023.

Maddy summaryHRES 153 is a ceremonial resolution expressing condolences to the families and loved ones of the 67 victims who died in two aviation incidents: American Eagle Flight 5342 and U.S. Army flight PAT 25, which crashed near Washington, D.C.'s Reagan National Airport on January 29, 2025. It specifically honors the victims - many connected to Wichita, Kansas (known as the "Air Capital of the World") - and extends sympathies to affected communities including Wichita, Kansas, and the National Capital Region. The resolution also commends first responders who aided in the recovery efforts. As a non-binding expression of sympathy with no policy changes, it does not affect laws or regulations.

Maddy summaryHR 1818, the Aviation Workforce Development Act, expands tax-advantaged 529 college savings plans to cover costs for aviation maintenance and commercial pilot training. It allows families to use 529 funds for tuition, fees, books, and equipment at qualifying schools - specifically aviation maintenance technician programs under FAA Part 147 rules or commercial pilot courses at FAA-certified flight schools (Part 61 or Part 141). The bill directly affects students pursuing these aviation careers by making their training more affordable through existing tax-advantaged savings accounts. The change applies to distributions made after the law's enactment date.

Federal Firearms Licensee Protection Act of 2025 This bill modifies criminal penalties for an offense involving the theft of a firearm from a licensed importer, manufacturer, or dealer, or from their business premises. Specifically, the bill does the following: increases from 10 to 20 years the maximum prison term, and creates a 3- or 5-year mandatory minimum prison term for an offense that occurs during the commission of a burglary or robbery. An attempt to commit an offense is subject to the same penalties as a substantive offense.

Maddy summaryThe PLUS for Veterans Act of 2025 regulates how agents and attorneys can represent veterans in claims for benefits with the Department of Veterans Affairs. It establishes new requirements for these representatives, including application processes, conditional recognition periods while verification occurs, and caps on fees (limiting them to $12,500 or 5 times the monthly benefit increase). The bill reinstates penalties for unauthorized fee charging, including fines up to $50,000 and bars from representation for repeat violations. This legislation directly affects veterans seeking benefits, their representatives, and the Department of Veterans Affairs in handling claims. The bill also preempts state laws that conflict with these new federal regulations.

Maddy summaryHJRES 65 is a congressional resolution disapproving an Internal Revenue Service (IRS) rule published in the Federal Register on December 23, 2024 (89 Fed. Reg. 104419). The resolution blocks the IRS rule that established procedures for supervisory approval of penalties imposed on taxpayers. If passed, this resolution would immediately invalidate the IRS rule, preventing it from taking effect. The bill directly affects the IRS’s penalty enforcement process and taxpayers subject to IRS penalties. This is a procedural disapproval measure, not a new tax law.