Maddy summaryHR 2872 (the RESILIENCE Act of 2025) amends the tax code to change how public utilities can deduct repair and maintenance costs for certain infrastructure. It requires utilities to reduce their taxable income by the same amount they deduct for these repairs on their financial statements, specifically for property owned by the utility and accounted for as depreciation. This applies to utilities owning infrastructure covered under Section 168(i)(10) of the tax code, aligning their tax deductions with financial reporting. The change takes effect for taxable years starting after December 31, 2024.
Rep. Bradley Scott Schneider
Sponsored bills
Maddy summaryHR 2831, the Small Business Energy Loan Enhancement Act, doubles the maximum loan amounts for certain small business energy projects under the Small Business Investment Act of 1958, raising the cap from $5.5 million to $10 million for two specific loan categories. This directly affects small businesses seeking financing for energy-related investments, such as efficiency upgrades or renewable energy installations. The bill requires the Small Business Administration (SBA) to annually report to Congress on which industries and geographic areas receive these loans. These changes aim to increase access to capital for qualifying energy projects without altering eligibility criteria.
Maddy summaryHR 2888, the "Stopping a Rogue President on Trade Act," terminates specific executive orders imposing tariffs (EOs 14257, 14193, and 14194) and requires congressional approval for new tariffs or trade restrictions. It directly affects the President, who can no longer unilaterally impose or increase tariffs without Congress passing a joint resolution approving the action. Key mechanisms include mandating a formal joint resolution process for tariff decisions (with limited exceptions for existing antidumping duties and trade agreements) and applying expedited congressional procedures. This bill shifts authority from the executive branch to Congress for major trade policy changes.
Maddy summaryThis bill prevents the U.S. government from diverting, delaying, or reassigning federal funds specifically designated for the National Weather Service and Great Lakes programs without new congressional approval. It directly affects NOAA’s operations in these areas by requiring that existing appropriations cannot be altered without explicit new legislation referencing this bill. The law mandates annual certification from NOAA’s Administrator to five congressional committees confirming compliance with these funding protections. This is a procedural measure focused on safeguarding current funding streams, not creating new programs or altering weather service operations.
Maddy summaryH.J. Res. 91 terminates the national emergency declared by the President on April 2, 2025, under Executive Order 14257. The resolution ends this emergency status by invoking Section 202 of the National Emergencies Act (50 U.S.C. 1622). This action would halt the use of emergency powers associated with the declaration, such as special authorities or funding mechanisms. The bill directly affects federal agencies and the executive branch by removing the legal basis for operating under the emergency framework.
Maddy summaryHRES 314 is a resolution requesting the President and Secretary of Health and Human Services to provide documents to the House of Representatives about the so-called Department of Government Efficiency (DOGE) seeking access to two federally protected data systems: the National Directory of New Hires (NDNH) and Federal Parent Locator Service (FPLS). The resolution seeks records on DOGE's requests for taxpayer and child support data, data security measures, legal opinions, and staff changes related to these systems, which store sensitive information on over 40 million Americans. This procedural resolution focuses on transparency around access to legally protected data, not on enacting new policy.
Maddy summaryThis non-binding resolution encourages the U.S. Department of State to work with Middle Eastern countries - including the UAE, Bahrain, Morocco, and others - to reform school curricula by removing antisemitic content and promoting peace education, building on existing changes in those nations under the Abraham Accords. It urges diplomatic engagement to prioritize educational reforms that foster tolerance and reduce hate speech, aligning with the Israel Relations Normalization Act of 2021. The resolution specifically supports expanding these efforts to countries like Saudi Arabia and Indonesia, where similar educational reforms are underway.
Maddy summaryThe GOSAFE Act prohibits the sale, manufacture, transfer, and possession of gas-operated semi-automatic firearms and large capacity ammunition feeding devices (those holding more than 10 rounds). It defines gas-operated firearms as those that use gas from fired cartridges to cycle the action, requiring the Attorney General to publish a list of prohibited firearms within 180 days. The bill establishes a process for manufacturers to seek approval for new firearm designs before selling to civilians and creates a "Firearm Safety Trust Fund" to cover related costs. Certain firearms are exempt, including single-shot, muzzle-loading, and firearms with permanently fixed magazines holding 10 or fewer rounds. Violations could result in fines up to $5,000 or up to 12 months in prison.
Maddy summaryThis bill increases the income limit for deducting mortgage insurance premiums on federal income taxes. It doubles the cap from $100,000 (or $50,000 for married filing separately) to $200,000 (or $100,000 for married filing separately) under IRS Code Section 163(h)(3)(E), making the deduction permanent for qualifying taxpayers. The change directly affects middle-income homeowners who pay mortgage insurance premiums and itemize deductions on their tax returns. The policy takes effect for tax years beginning after December 31, 2025.
Maddy summaryThe American Family Act (HR 2763) establishes a new refundable child tax credit that provides monthly payments to eligible families with children. It would pay $300 per month for each child under age 6 and $360 per month (120% of $300) for each child age 6 or older, with income limits of $150,000 for joint filers and $112,500 for other filers. The bill creates a "period of presumptive eligibility" to determine eligibility for monthly payments, allowing families to receive advance payments based on information from previous tax returns. This would directly affect millions of families with children who meet the income requirements, providing more consistent financial support throughout the year rather than an annual tax credit.