Maddy summaryThis bill amends the tax code to permanently establish a 7-year depreciation period for motorsports entertainment complexes, replacing a temporary provision. It directly affects businesses operating these facilities by allowing them to deduct the cost of qualifying assets over seven years instead of a shorter period. The key change is removing a temporary rule (subparagraph D) from the tax code, making the longer recovery period permanent for these specific properties. The bill focuses solely on clarifying and extending this tax treatment without additional policy changes.
Rep. Norma J. Torres
Sponsored bills
Maddy summaryHRES 216 is a resolution condemning the leadership of the House Republican Conference for allowing a social media post that falsely questioned the immigration status and patriotism of Congressman Adriano Espaillat (Chairman of the Congressional Hispanic Caucus). The resolution specifically names House Speaker Mike Johnson, Majority Leader Steve Scalise, Majority Whip Tom Emmer, and other top Republican leaders as responsible for the post. It characterizes the post as xenophobic and inappropriate, stating such rhetoric violates the standards of conduct expected of members of Congress.
Maddy summaryThe Credit for Caring Act of 2025 creates a federal tax credit for family caregivers of elderly or disabled relatives. It allows eligible caregivers (with over $7,500 in earned income) to claim a credit equal to 30% of qualified caregiving expenses exceeding $2,000, capped at $5,000 per year. Qualified expenses include human assistance, home modifications, respite care, counseling, lost wages for unpaid time off, and transportation, all requiring certification from a licensed healthcare provider that the care recipient has long-term needs. The credit phases out for higher earners (over $75,000 single/$150,000 joint) and requires documentation of expenses and care recipient certification.
Metastatic Breast Cancer Access to Care Act This bill expedites payment of Social Security Disability Insurance (SSDI) benefits and eligibility for Medicare coverage for those with metastatic breast cancer (i.e., breast cancer that has spread to other sites in the body). Specifically, the bill eliminates the 5-month waiting period for SSDI benefits and the subsequent 24-month waiting period for Medicare coverage for individuals with metastatic breast cancer. Under current law, individuals generally must wait 5 months after the onset of disability to begin receiving SSDI benefits and an additional 24 months to become eligible for Medicare.
Maddy summaryThe Thriving Communities Act of 2025 establishes a federal grant program to help fast-growing communities develop infrastructure projects, particularly those connecting housing with public transit. It authorizes $100 million annually for the Transportation Secretary and $5.5 million for the Housing Secretary to provide technical assistance and capacity-building support. The program requires regular reports to Congress on funding methods, coordination between agencies, and metrics used to distribute grants. This directly affects local governments in rapidly expanding areas seeking to improve transportation and housing infrastructure through federal support.
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 summaryThis bill amends the calculation method for the Basic Allowance for Housing (BAH) for uniformed service members living off-base in the United States. It requires the Secretary of Defense to set BAH amounts based directly on the actual monthly cost of adequate housing in each area, matching the member's pay grade and dependency status. This change ensures BAH rates more accurately reflect local housing expenses rather than using a previous formula. The bill directly affects all service members receiving BAH for off-base housing across the U.S., particularly those in high-cost areas where current rates may not cover actual rent.
Maddy summaryThe JUDGES Act of 2025 authorizes the creation of 66 new district court judgeships across multiple federal judicial districts to address rising caseloads. It specifies phased additions of judges to districts in California, Florida, Texas, New York, and other states from 2029 through 2039, with the total number of new judges increasing over time. The bill also establishes temporary judgeships in Oklahoma, authorizes funding for these positions, and requires the Judicial Conference's judgeship recommendations to be made publicly available. The legislation directly affects federal courts in the specified districts by increasing judicial staffing to reduce case backlogs.
Maddy summaryHR 1954, the "Do No Harm Act," amends the Religious Freedom Restoration Act (RFRA) to clarify that RFRA does not override specific federal laws protecting against harm. It explicitly exempts provisions related to anti-discrimination (like the Civil Rights Act), workplace protections (wages, leave, collective activity), child safety, and healthcare access from RFRA's requirements. The bill ensures RFRA cannot be used to challenge government programs or contracts that provide these essential protections. It also clarifies that RFRA applies only to disputes involving government as a party, not private disputes between individuals. This change preserves existing legal safeguards while modifying RFRA's scope.
Maddy summaryHR 1871, the Water Conservation Rebate Tax Parity Act, changes federal tax rules to allow homeowners to exclude certain water-related rebates from taxable income. It expands the existing tax exclusion to cover rebates for water conservation measures (like efficient fixtures), storm water management (such as rain gardens), and wastewater management (like septic system upgrades), but only for the homeowner's principal residence. These rebates must come from public utilities, storm water providers, or state/local governments. The changes apply to rebates received after December 31, 2021, and do not affect tax treatment for rebates received before 2022.