Rep. Darin LaHood

Maddy summaryHR 1494, the Sporting Goods Excise Tax Modernization Act, requires online marketplaces (like Amazon or eBay) to collect the federal excise tax on sporting goods sold through their platforms, rather than leaving this responsibility to individual sellers. It specifically targets platforms that host third-party seller listings and facilitate transactions for goods imported from outside the U.S. The bill treats these marketplaces as the "importer" for tax purposes, making them liable for the tax on qualifying sporting goods sales. This change applies to sales after a 60-day grace period following the bill's enactment, with no impact on taxes already owed by other parties.

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 summaryThis bill makes permanent Medicare telehealth services that allow patients to receive care from home, removing temporary pandemic-era restrictions. It eliminates geographic limitations and expands where telehealth can originate, so beneficiaries in rural or remote areas can consistently access virtual care without needing to travel. The key change modifies Medicare rules to remove expiration dates tied to public health emergencies, ensuring home-based telehealth remains covered indefinitely. This directly affects Medicare beneficiaries, particularly seniors and people with mobility challenges in underserved communities. The policy change simplifies access to routine care without requiring in-person visits.

Lung Cancer Screening and Prevention Act of 2025 This bill authorizes Medicare coverage of additional types of lung cancer screening tests that are approved by the Food and Drug Administration, regardless of whether they are recommended by the United States Preventive Services Task Force. The Centers for Medicare & Medicaid Services must set coverage and payment limits for such tests. (Currently, Medicare covers screening tests for the early detection of lung cancer if they are recommended by the task force.)

This concurrent resolution declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over the air, or on any business for such public performance of sound recordings.

Maddy summaryHR 1301, the Death Tax Repeal Act, would eliminate the federal estate tax and generation-skipping transfer tax for estates of individuals dying on or after its enactment date. It directly affects individuals inheriting significant assets, as it removes taxes on estates exceeding $10 million (adjusted for inflation) and repeals taxes on large transfers between generations. The bill modifies the gift tax by establishing a $10 million lifetime exemption with annual inflation adjustments, replacing previous tax brackets. It applies to estates, gifts, and transfers occurring on or after the bill's effective date.

Maddy summaryHR 1347, the AIMM Act, permanently extends a tax provision allowing businesses to deduct depreciation, amortization, or depletion when calculating their business interest expense limit. This change directly affects manufacturers and other businesses that use these deductions for tax purposes. The bill amends the tax code to remove the previous expiration date (which applied only to years before 2022), making the deduction rule permanent for all future taxable years. The key change is eliminating a temporary provision, providing ongoing certainty for business tax calculations.

More Homes on the Market Act This bill increases the amount of gain from the sale of a principal residence that an individual may exclude from gross income (for federal tax purposes). Under the bill, an individual may exclude from gross income gain from the sale of a principal residence of up to $500,000 (currently $250,000), and taxpayers who are married and file a joint federal income tax return may exclude up to $1 million (currently $500.000). The bill also requires these amounts to be adjusted annually for inflation.

Maddy summaryHR 1267, the Water Systems PFAS Liability Protection Act, exempts certain water and wastewater treatment facilities from liability under the federal environmental cleanup law (CERCLA) for releases of specific PFAS chemicals. It directly affects public water systems, wastewater treatment plants, municipalities with stormwater permits, and their contractors who handle PFAS while following all applicable laws. The exemption applies only if facilities manage PFAS in compliance with existing federal or state water quality rules, such as through proper biosolids disposal or treated water discharge under permits. However, the bill does not protect facilities that act with gross negligence or willful misconduct in handling PFAS. This law changes liability rules for water systems but does not alter PFAS regulation standards.

Maddy summaryThis bill creates a 10% tax credit for businesses that modernize or replace freight railcars, directly affecting railcar owners and manufacturers. To qualify, railcars must meet an 8% improvement standard in capacity or fuel efficiency, be built or modernized after enactment, and replace two scrapped railcars. The credit is limited to 1,000 qualified railcars per business annually, with reporting requirements for the Treasury to track claimed credits, scrapped railcars, and new railcar production. The credit applies to railcars placed in service after December 2024, ending three years after enactment.