Rep. Nathaniel Moran

Maddy summaryThe WAGES Act of 2026 creates a new tax credit to encourage employers to hire and train workers through registered apprenticeship programs. Eligible businesses can claim a credit equal to 50% of qualified wages and program expenses for each apprentice, with specific caps on the amount that can be claimed per quarter. The bill also clarifies that certain awards given to apprentices, such as those for completing training milestones, are treated as non-taxable employee achievement awards rather than taxable income. These changes are designed to provide financial incentives for companies to invest in on-the-job training while expanding career pathways for workers without four-year degrees.

Maddy summaryThe Save America's Family Forests Act of 2026 provides tax incentives to encourage landowners to replant forests damaged by natural disasters. It increases the standard tax deduction for routine reforestation projects from $10,000 to $30,000 per property and adjusts these amounts annually for inflation. Additionally, the bill allows a special deduction of up to $1 million for expenses related to replanting trees destroyed by federally declared disasters, with specific rules to prevent double-dipping with other tax benefits. These financial benefits are designed to help taxpayers recover costs and promote forest regeneration without changing the underlying laws governing disaster relief or timber management.

Maddy summaryThe Fuel STAR Act of 2026 amends the Renewable Fuel Standard to limit the volume of non-advanced biofuel required each year to match projected domestic ethanol consumption. It extends the use of credits earned between 2020 and 2022 for compliance through five additional years, while prohibiting the use of electric vehicle credits. The bill also expands exemptions for small refineries by adding specific economic hardship criteria and requiring the EPA to automatically approve exemption requests if it fails to respond within 90 days. Furthermore, the legislation allows for the year-round sale of E15 fuel blends containing 10 to 15 percent ethanol by removing previous restrictions on Reid vapor pressure limitations.

Maddy summaryThis bill, the IRS Whistleblower Program Improvement Act, aims to strengthen protections and incentives for individuals who report tax violations to the Internal Revenue Service. It directly affects whistleblowers who submit information about tax evasion or avoidance schemes and the IRS officials who evaluate those reports. Key changes include requiring Tax Court reviews of whistleblower awards to be conducted de novo based on the original administrative record, granting whistleblowers anonymity before the Tax Court unless a societal interest outweighs potential harm, and adding interest to award amounts if the IRS delays providing preliminary recommendations. The legislation also modifies IRS annual reports to include descriptions of top tax avoidance schemes disclosed by whistleblowers and corrects a provision regarding attorney fee deductions for whistleblowers.

Maddy summaryThis bill modifies state unemployment programs to help job seekers start businesses. It removes the requirement that participants must first exhaust regular unemployment benefits before accessing self-employment assistance. States must now approve business plans or require entrepreneurial training/counseling for participants, who must also certify weekly participation. The bill also raises the cap on program participants from 5% to 10% of unemployed individuals. These changes aim to expand access to business ownership support through state unemployment systems.

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Maddy summaryThis bill establishes a framework to protect American-owned closed-source AI models from unauthorized extraction by foreign entities, particularly those from China and Russia. It requires the Secretary of State to conduct assessments identifying which foreign entities are conducting model extraction attacks or facilitating them through fraudulent account networks, then publish a public list of these actors for up to five years. The legislation authorizes the President to impose economic sanctions on identified entities and their affiliates, while also creating mechanisms for industry coordination and sharing information about threats. Importantly, the bill distinguishes between legitimate AI research conducted under contractual terms and unauthorized extraction attempts that bypass access controls or violate usage agreements.

Maddy summaryThe MATCH Act requires U.S. agencies to align export controls on semiconductor manufacturing equipment with allied nations to prevent adversaries from accessing critical technology. It mandates a 150-day period for diplomatic efforts to secure countrywide denial policies from allied suppliers, after which U.S. jurisdiction would extend to equipment exported from countries not complying with these controls. The bill specifically targets semiconductor manufacturing equipment that the U.S. cannot currently produce in high volume and includes a list of Chinese companies deemed to warrant comprehensive restrictions. If allies fail to implement matching controls, the Act would allow the U.S. to regulate equipment exported from non-compliant allied countries and restrict servicing of restricted items at facilities in adversary nations. The legislation includes a sunset provision that expires five years after enactment, with annual reporting requirements to Congress on progress and compliance.

Stop Stealing our Chips Act This bill creates a whistleblower incentive program and establishes whistleblower protections for individuals who provide information to the Department of Commerce's Bureau of Industry and Security (BIS) related to violations of U.S. export control laws.  Currently, BIS administers and enforces controls on the export of dual-use goods (e.g., items with both civilian and military uses) and certain military parts and components. These export controls are implemented primarily under the Export Control Reform Act of 2018 (ECRA) through the Export Administration Regulations. Under the bill, BIS must establish a whistleblower incentive program to reward individuals who voluntarily report original information that results in BIS (1) imposing fines under ECRA on persons that violate, attempt to violate, conspire to violate, or cause a violation of ECRA or any related regulation, order, license, or authorization; or (2) requiring the forfeiture of property that results in net proceeds. Additionally, BIS must establish a secure online portal for whistleblowers to report violations of ECRA. The bill outlines requirements for BIS to review, investigate, and provide status updates related to these reports. The bill requires BIS to pay an award to certain whistleblowers who voluntarily reported original information that led to the imposition of a fine under ECRA. The bill establishes the Export Compliance Accountability Fund for paying these awards and funding related activities. The bill also sets forth whistleblower protections by (1) prohibiting employers from impeding communication or retaliating against individuals who act as whistleblowers, and (2) establishing confidentiality requirements.

Maddy summaryThis bill, HR 8403, amends the Food and Nutrition Act of 2008 to modify the definition of eligible food items for the Supplemental Nutrition Assistance Program (SNAP). It directly affects SNAP recipients by expanding the types of food they can purchase with their benefits. The key provision explicitly adds "hot rotisserie chicken" to the list of items considered SNAP-eligible food. This change would allow individuals using SNAP to buy prepared hot rotisserie chickens from authorized retailers.