Rep. David Schweikert

Maddy summaryHR 1990, the American Innovation and R&D Competitiveness Act of 2025, amends tax rules for businesses to make research and development (R&D) costs more flexible. It allows companies to deduct R&D expenses immediately as business costs (instead of capitalizing them) or to spread these costs over a minimum 60-month period. The bill clarifies which R&D expenses qualify, excludes land improvements and mineral exploration costs, and ensures companies can claim R&D tax credits without conflict with expense treatment. This directly affects businesses that conduct R&D, changing how they account for these costs on tax returns starting for 2022 taxable years.

Maddy summaryThe MATCH IT Act of 2025 establishes national standards to improve patient matching accuracy in healthcare, directly affecting hospitals, clinics, health IT vendors, and federal agencies like CMS and HHS. It requires the Secretary of Health and Human Services to develop a uniform definition for measuring patient match rates within 180 days, accounting for duplicate records, overlaid records, and mismatch rates. The bill mandates health IT vendors to incorporate a standardized data set into their systems to support 99.9% matching accuracy, with Medicare providers earning voluntary bonus payments for achieving at least 90% matching accuracy through anonymous reporting. This aims to reduce medical errors, prevent unnecessary tests, and cut costs linked to patient misidentification, which currently cost the healthcare system over $6.7 billion annually.

Maddy summaryThis bill modifies tax reporting rules for gig economy platforms (like Uber or DoorDash) by reinstating a pre-American Rescue Plan threshold. It requires third-party payment platforms to report income to the IRS only if a gig worker earns over $20,000 in a year or completes more than 200 transactions. This directly affects low-earning gig workers who would no longer receive tax forms for smaller earnings. The change simplifies reporting for platforms and reduces administrative burden on workers with minimal income from these platforms.

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.

Maddy summaryHR 1707, the Grown in America Act of 2025, creates a new tax credit for agricultural businesses that use predominantly domestically produced inputs. The credit equals 25% of a business's domestic agricultural input costs (capped at $100 million annually), but only if the business meets a 3-year average threshold for domestic sourcing (starting at 50% in 2026 and rising to 85% after 2033). It directly affects food and agricultural producers who source inputs like crops or fish raised in the U.S. for products sold domestically without further processing. The bill defines "domestic agricultural input costs" as expenses for U.S.-produced commodities used in U.S.-made food products, excluding certain commodities listed by the Secretary of Agriculture.

Maddy summaryThe PAST Act of 2025 amends the Horse Protection Act to ban harmful practices known as "soring," which deliberately cause pain to horses to exaggerate their gait for shows. It specifically prohibits devices like action devices (e.g., boots causing friction) and weighted shoes on Tennessee Walking Horses, Racking Horses, and Spotted Saddle Horses at events. The bill increases penalties, including escalating disqualifications for repeat offenses (180 days → 1 year → 3 years) and raises fines for violations to $5,000 per offense. It also requires stricter licensing for inspectors and mandates public posting of violation records to help event organizers enforce rules.

Maddy summaryThis bill awards a Congressional Gold Medal to the 761st Tank Battalion (known as the "Black Panthers"), the first predominantly Black armored unit in World War II's European Theater. It recognizes their combat service from 1944-1946, including key roles in the Battle of the Bulge and breaking the Siegfried Line, despite facing racial prejudice during and after the war. The medal will be displayed at the National Museum of African American History and Culture, with bronze duplicates available for sale to cover costs. The bill commemorates the battalion's 130,000 enemy casualties inflicted, 50% casualty rate, and their 1978 Presidential Unit Citation. It does not create new laws or affect current policies.

Maddy summaryHR 1502 authorizes the creation of a Congressional Gold Medal to honor the volunteers and communities (primarily from Nebraska, Colorado, and Kansas) who supported the North Platte Canteen during World War II. The bill directs the Treasury Secretary to design and strike the medal, which will be presented to the individuals who contributed to the canteen’s operations and then permanently displayed at the Lincoln County Historical Museum in North Platte, Nebraska. It also permits the sale of bronze duplicates to cover production costs, with proceeds going to the U.S. Mint. This is a commemorative measure recognizing historical service, not a policy change affecting current laws or programs.

Maddy summaryHR 479, the Healthy SNAP Act of 2025, revises which foods are eligible for purchase using Supplemental Nutrition Assistance Program (SNAP) benefits. It prohibits SNAP benefits from being used for alcoholic beverages, tobacco, soft drinks, candy, ice cream, and prepared desserts like cakes or pies. The bill requires the Secretary of Agriculture to establish regulations within 180 days designating specific foods that contain nutrients lacking in U.S. diets, promote health based on nutrition science, and align with cultural eating patterns, while limiting fat, sugar, and salt. The Secretary must also review and update these designations at least every five years to reflect current science, and states may substitute culturally appropriate foods if nutritionally equivalent. This directly affects SNAP recipients and the program's food eligibility rules.

Maddy summaryHR 1330 establishes the Smithsonian National Museum of the American Latino, authorizing its location within the National Mall's "Reserve" area. The bill requires the Smithsonian Board to coordinate with federal agencies managing potential museum sites, including notifying relevant congressional committees before land transfers. It mandates that the museum's exhibits and programs accurately represent the diverse cultures, histories, and viewpoints of Hispanic and Latino communities in the U.S., seeking input from a broad range of community experts. The Smithsonian must also submit regular reports to Congress detailing compliance with these representation requirements.