Sen. John Barrasso

Maddy summaryThis bill allows businesses to immediately deduct research and development (R&D) costs instead of spreading them over 60 months, directly benefiting companies investing in innovation. It increases the refundable R&D credit cap for small businesses from $250,000 to $750,000 over time, with specific phase-in amounts starting in 2025. Additionally, it expands access for startups by raising the gross receipts threshold for eligibility from $5 million to $15 million and increasing credit rates for qualified small businesses. These changes aim to make R&D tax incentives more accessible and valuable for smaller companies and new ventures.

Maddy summaryS 1649, the Sporting Goods Excise Tax Modernization Act, requires certain online marketplace platforms (like Amazon or eBay) to collect and pay the federal excise tax on sporting goods sold through their platforms, rather than individual sellers. It specifically targets platforms that host third-party listings, handle payments, and facilitate the import of goods from outside the U.S. (e.g., a platform selling a foreign-made golf club). The bill treats these platforms as the "importer and seller" for tax purposes, shifting responsibility to them for collecting the tax under Section 4161 of the tax code. This change applies to sales occurring 60 days after the bill's enactment, with exceptions if tax would otherwise apply to another party. The law aims to modernize tax collection for goods sold via digital marketplaces.

Maddy summarySRES 206 is a symbolic Senate resolution supporting National Nurses Week, to be observed May 6-12, 2025. It recognizes nurses’ contributions to healthcare, highlights their role as patient advocates and leaders in public health, and acknowledges their impact across all stages of life. The resolution encourages the public to observe the week with recognition and activities but does not create new laws or alter policies. It directly honors the nursing profession, which includes over 4.9 million registered nurses in the U.S., without imposing any requirements on government or institutions.

Maddy summaryThis bill (S 1612) prevents U.S. funding for United Nations agencies if Palestine gains any status beyond observer status. It amends existing laws to replace "full membership" with "any status, rights, or privileges beyond observer status" in U.S. funding rules for UN agencies. This would block U.S. financial support for UN bodies if Palestine achieves full membership or equivalent standing. The bill directly affects U.S. foreign aid policy toward UN agencies and Palestine's potential UN representation.

Maddy summarySRES 201 is a non-binding Senate resolution designating the week of May 4-10, 2025, as "National Small Business Week." It honors small businesses and entrepreneurs across all U.S. communities for their economic contributions, citing that small businesses support over 59 million jobs. The resolution recognizes their resilience and celebrates their role in strengthening local economies. This symbolic gesture, consistent with annual presidential proclamations since 1963, does not create new laws or affect any specific group through policy changes.

Maddy summaryThis Senate resolution (SRES 193) designates April 2025 as "Financial Literacy Month" to raise public awareness about the importance of personal financial education and the consequences of financial illiteracy. It does not create new laws or directly affect specific groups; instead, it calls on federal, state, local, school, nonprofit, and business entities to observe the month with educational programs. The resolution cites statistics on unbanked households, student debt, and the benefits of financial education as context, but the only action taken is the symbolic designation. This is a procedural resolution with no binding requirements.

Maddy summaryThe Stand with Israel Act would prohibit U.S. federal funds from being used to pay the U.S. share of United Nations dues or contributions to UN programs, specialized agencies, or related entities if the UN or a UN entity expels, downgrades, or suspends Israel's membership or restricts Israel's full and equal participation as a member state. This means the U.S. government would withhold payments to the UN in cases where the UN takes such actions against Israel. The bill directly affects the Department of State and other federal agencies responsible for UN funding, requiring them to block these payments under specified conditions. It does not compel the UN to act but would prevent U.S. financial support in response to UN decisions impacting Israel's membership status.

Maddy summaryThis bill directs the Department of Education to use the International Holocaust Remembrance Alliance (IHRA) definition of antisemitism when reviewing discrimination complaints under Title VI of the Civil Rights Act. It specifically applies to cases involving discrimination based on Jewish ancestry or ethnic characteristics in schools and programs receiving federal funding. The bill clarifies that this guidance does not expand the Department’s authority, alter existing discrimination standards, or affect First Amendment rights. It aims to ensure consistent enforcement against antisemitism in federally funded education settings, building on existing Department practices since 2019.

Maddy summaryThis resolution designates the week of April 19-27, 2025, as "National Park Week" in the U.S. Senate. It encourages the public to responsibly visit, experience, and support national parks across the United States. The resolution highlights the National Park System’s role in preserving natural and cultural resources while acknowledging its economic impact and recreational value. It does not create new laws or alter funding, focusing solely on recognition and public engagement.

Maddy summaryThis bill extends Medicare payment incentives for healthcare providers using alternative payment models, directly affecting Medicare participating doctors and hospitals. It updates specific years in payment formulas from 2026 to 2027 and adjusts the 2027 incentive rate from 1.88% to 3.53%. The key mechanism modifies Medicare payment rules to maintain existing financial incentives through 2028, ensuring continuity for providers participating in these models. The changes are technical amendments to the Social Security Act's Medicare provisions.