Rep. Darin LaHood

Maddy summaryThis bill increases the federal tax credit for rehabilitating historic buildings. It raises the standard credit rate from 20% to 30% for qualifying small projects (with a $3.75 million expenditure cap) and further increases the cap to $5 million for projects in rural areas. The bill also allows taxpayers to transfer all or part of this credit to another taxpayer, creating a new market for the credit. These changes apply to properties placed in service after the bill's enactment date. The bill directly affects developers and owners of historic properties seeking tax incentives for rehabilitation projects.

Maddy summaryThe Neighborhood Homes Investment Act creates a new tax credit for developers who build or rehabilitate affordable homes in distressed communities. The credit is calculated as the lesser of (1) the difference between development costs and sale price, (2) 40% of development costs, or (3) 32% of the national median home price. It applies only to homes sold to qualified homeowners with income up to 140% of area median income in designated "qualified census tracts" (areas with high poverty rates, low median home values, and low median family income). Developers must meet quality standards and repay the credit if the home is sold within 5 years of the affordable sale. This credit aims to address the "value gap" that prevents housing development in distressed communities by incentivizing affordable home construction and rehabilitation.

Safeguard American Voter Eligibility Act or the SAVE Act This bill requires individuals to provide documentary proof of U.S. citizenship when registering to vote in federal elections. Specifically, the bill prohibits states from accepting and processing an application to register to vote in a federal election unless the applicant presents documentary proof of U.S. citizenship. The bill specifies what documents are considered acceptable proof of U.S. citizenship, such as identification that complies with the REAL ID Act of 2005 that indicates U.S. citizenship. Further, the bill (1) prohibits states from registering an individual to vote in a federal election unless, at the time the individual applies to register to vote, the individual provides documentary proof of U.S. citizenship; and (2) requires states to establish an alternative process under which an applicant may submit other evidence to demonstrate U.S. citizenship. Each state must take affirmative steps on an ongoing basis to ensure that only U.S. citizens are registered to vote, which shall include establishing a program to identify individuals who are not U.S. citizens using information supplied by certain sources. Additionally, states must remove noncitizens from their official lists of eligible voters. The bill allows for a private right of action against an election official who registers an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship. The bill establishes criminal penalties for certain offenses, including registering an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship.

Maddy summaryThis resolution designates the fourth Wednesday of February as "Hypertrophic Cardiomyopathy Awareness Day" to highlight a common but often undiagnosed heart condition. It aims to increase public awareness about hypertrophic cardiomyopathy (HCM), which affects 700,000-1.65 million Americans and can lead to serious complications if untreated. The resolution does not create new laws or policies but encourages Americans to seek medical evaluation for heart-related symptoms. It focuses on raising recognition of HCM's prevalence and the importance of early diagnosis through standard medical screening.

Maddy summaryThe Affordable Housing Credit Improvement Act of 2025 would reform the Low-Income Housing Credit program, which provides tax credits to developers of affordable housing. It would increase state allocations based on population with annual cost-of-living adjustments, modify tenant eligibility rules to allow higher income limits for some residents, and add protections for domestic violence victims in housing. The bill would simplify rules for rural and Native American housing projects, clarify credit eligibility requirements, and require greater transparency in program administration. These changes would directly affect developers, property owners, and low-income tenants in housing projects that receive LIHC tax credits.

Maddy summaryHR 2729, the "Carnivals are Real Entertainment Act," creates a new temporary work visa category for carnival and circus workers. It directly affects mobile entertainment providers (like traveling carnivals, circuses, and affiliated food/game concession services) and their workers who perform essential tasks such as transporting, assembling, operating, and maintaining rides and equipment at seasonal fairs and festivals. The bill amends immigration law to define "mobile entertainment workers" as those entering temporarily for functions integral to these operations, subject to labor program requirements similar to other temporary work visas. It requires the Departments of Homeland Security and Labor to issue implementing rules within one year of enactment.

Maddy summaryHR 2117, the "Crop Insurance for Future Farmers Act," extends enhanced crop insurance support to beginning farmers and veteran farmers. It increases the definition of "beginning farmer" from 5 to 10 crop years and updates veteran farmer definitions similarly. The bill adds tiered premium reductions: for the first two years of participation, insurance costs are reduced by 15 percentage points each year, decreasing to 10 percentage points for years five through ten. This directly affects new and veteran farmers by lowering their insurance costs during early years of operation.

Maddy summaryThis bill, HR 2102 (Major Richard Star Act), allows veterans with combat-related disabilities to receive both full military retired pay and veterans' disability compensation simultaneously, without the previous offset that reduced retired pay. It directly affects veterans already eligible for both benefits due to combat-related injuries, removing the requirement that their retired pay be reduced by the disability compensation amount. The key provision amends Title 10 and Title 38 to eliminate the offset rule (sections 5304 and 5305 of Title 38) for these veterans. The change applies to payments starting after the bill’s enactment date, effective for all qualifying veterans. This is a policy change to increase financial support for affected veterans, not a new benefit.

Maddy summaryHR 2596 creates a $1.00 per gallon tax credit for renewable natural gas (RNG) used as transportation fuel in vehicles, boats, or aircraft. The credit applies to producers and businesses that sell or use RNG meeting specific requirements, including registration under existing rules and producer certification. RNG must be derived from biomass and produced within the U.S., with blended fuel treated as RNG only under strict contractual and certification conditions. The credit expires for sales or uses after December 31, 2035, and applies to fuel sold or used after December 31, 2025.

Maddy summaryThe Small Business Tax Fairness and Compliance Simplification Act (HR 2603) extends a tax credit for employer social security taxes on employee tips in beauty service businesses (like salons, barbershops, and spas) if tips exceed 15% of the business's gross receipts from those services. It creates a "safe harbor" for employers: if they educate employees on tip reporting, track monthly tip income (for amounts $20+), and maintain records for four years, the IRS cannot audit them for tip reporting issues. Additionally, landlords renting space to beauty service businesses must report annual rental payments of $600+ per tenant to the IRS, including tenant details and payment history, with a statement provided to each tenant by January 31. These provisions target small beauty service businesses and their landlords to simplify tax compliance and clarify reporting requirements.