Rep. Brian J. Mast

Maddy summaryThe Military Child Educational Freedom Act amends the tax code to allow active duty military families to deduct home school expenses as private school costs for federal income tax purposes. It specifically applies to military members or their spouses on active duty who use home schools recognized by state law as home or private schools. The bill changes the Internal Revenue Code definition of "private school" to include such home schools for education expense deductions. This change takes effect for tax years beginning after the bill's enactment.

Maddy summaryHR 526, the Health Freedom for All Act, prohibits the Occupational Safety and Health Administration (OSHA) from issuing emergency temporary standards requiring employers to mandate COVID-19 vaccination or testing for employees. This bill directly affects private-sector employers covered by OSHA’s emergency rulemaking authority, preventing new mandates after September 23, 2021. The key provision amends the OSH Act to explicitly ban such requirements in emergency temporary standards, making any rules issued after that date unenforceable. The bill does not affect existing rules issued before September 23, 2021, or permanent workplace safety standards. It focuses solely on blocking specific emergency measures related to pandemic health protocols.

Maddy summaryThis bill prohibits all federal funding from being provided to EcoHealth Alliance, Inc. and its directly controlled subsidiaries, related organizations, or subgranted entities. It directly affects EcoHealth Alliance by cutting its access to federal grants, contracts, or other funding sources. The bill also requires the Government Accountability Office (GAO) to study and report on all federal funds provided to EcoHealth Alliance - whether intentionally or accidentally - to Chinese entities like the Wuhan Institute of Virology or the Chinese Communist Party, during the prior decade. The report must detail these funds and include any related agreements involving foreign entities. The bill focuses on restricting funding flows and requiring transparency, not on policy outcomes or advocacy.

Maddy summaryThis bill requires healthcare providers to give the same medical care to infants born alive during abortions as they would to any newborn, and to immediately admit such infants to a hospital. It mandates reporting of non-compliance to law enforcement and imposes penalties including up to 5 years in prison for violations. Women who undergo abortions can file civil lawsuits seeking money damages for injuries, three times the abortion cost, and punitive damages if care standards are not met. The bill also clarifies that abortion includes intentionally killing an unborn child or terminating pregnancy without specific exceptions (e.g., after viability to preserve life or removing a dead fetus).

Maddy summaryHR 23, the Family and Small Business Taxpayer Protection Act, rescinds unobligated funds previously allocated to the Internal Revenue Service (IRS) under the Inflation Reduction Act of 2022. Specifically, it cancels unused balances from certain IRS funding provisions (sections 10301(1)(A)(ii), (iii), (B), (2), (3), (4), and (5)) of the Inflation Reduction Act. This bill does not change tax laws or directly affect taxpayers; it only redirects unspent IRS budget authority. The provision applies solely to funds that were not obligated by the IRS as of the bill’s enactment date.

Maddy summaryHR 175, the Heartbeat Protection Act of 2023, prohibits physicians from performing abortions without first checking for a detectable fetal heartbeat using standard medical practice and informing the patient of the results. It allows exceptions only for abortions necessary to save a mother’s life due to physical conditions (not psychological ones), or for pregnancies resulting from rape or incest against an adult or minor, which require specific documentation like counseling records or police reports. Physicians violating the law face up to five years in prison, while patients cannot be prosecuted. The bill defines "unborn child" as beginning at fertilization and mandates detailed medical documentation for all exceptions. It explicitly excludes psychological conditions from life-threatening exceptions and requires physicians to retain records per federal health privacy rules.

Maddy summaryHCONRES 3 is a non-binding congressional resolution expressing support for pro-life facilities, groups, and churches targeted by vandalism and threats following the Supreme Court's Dobbs decision. It condemns specific incidents like graffiti, window-smashing, and arson at pregnancy centers and churches (e.g., in Frederick, MD, and Portland, OR), while recognizing the role of these organizations in supporting pregnant women. The resolution calls on the Biden Administration to use law enforcement to protect these facilities but does not create new laws or policies. As a symbolic measure, it has no legal effect on the incidents described.

No Taxpayer Funding for the U.N. Population Fund This bill prohibits the use of funds to provide contributions directly or indirectly to the United Nations Population Fund (UNFPA). The UNFPA is a United Nations agency that supports access to sexual and reproductive health services, including voluntary family planning, maternal health care, and sexuality education.

Life at Conception Act This bill declares that the right to life guaranteed by the Constitution is vested in each human being at all stages of life, including the moment of fertilization, cloning, or other moment at which an individual comes into being. Nothing in this bill shall be construed to authorize the prosecution of any woman for the death of her unborn child.

Maddy summaryThis bill denies tax deductions for employers covering two specific expenses: travel costs for employees obtaining abortions, and medical procedures related to gender transition for minor children (under age 18). It defines "gender transition procedure" broadly to include surgeries, hormones, and puberty blockers, but excludes medically necessary treatments for disorders of sex development or complications from such procedures. The law applies to taxable years starting after its enactment, directly affecting employers who provide health coverage for these services. It does not ban the procedures themselves but removes tax benefits for employer-paid expenses related to them.