Rep. Darin LaHood

David Dorn Thin Blue Line Retention Act This bill reauthorizes for FY2024-FY2028 and modifies Department of Justice grants to provide family support services to law enforcement personnel. Among other changes, the bill allows grants to support the hiring and retaining of law enforcement personnel and to increase their salaries.

Maddy summaryThe CERTS Tax Exemption Act (HR 3510) exempts certain grants received by transportation service providers from federal taxation under the Coronavirus Economic Relief for Transportation Services Act. It directly affects eligible transportation providers who receive these specific grants by excluding the grant amounts from their gross income and preventing related tax deductions or basis adjustments from being denied. Key provisions ensure that for partnerships and S corporations, excluded grant amounts are treated as tax-exempt income, and partner basis increases align with grant-funded costs. This creates a clear tax treatment for these grants without altering the underlying grant program.

Maddy summaryHR 3435, the Charitable Act, creates a temporary tax deduction for charitable contributions for individual taxpayers who do not itemize deductions. It allows these taxpayers to deduct up to one-third of their standard deduction amount for charitable gifts in 2023 and 2024. The bill directly affects millions of filers who typically take the standard deduction instead of itemizing, making charitable giving more tax-advantageous for them during these two years. The provision expires after 2024 and does not change the standard deduction amount itself.

National Law Enforcement Officers Remembrance, Support and Community Outreach Act This bill directs the Department of Justice (DOJ) to establish a National Law Enforcement Officers Remembrance, Support, and Community Outreach Program. The bill further directs DOJ to award a grant under the program to the National Law Enforcement Officers Memorial Fund for the expenses associated with community outreach, public education, and officer safety and wellness programs operated by the of the National Law Enforcement Officers Memorial Fund and National Law Enforcement Museum.

Permanent Tax Cuts for American Families Act of 2023 This bill permanently increases the standard tax deduction for nonitemizing taxpayers. It also requires an inflation adjustment to the increased deduction amounts.

Maddy summaryHR 3213, the Rural Education Investment Act, creates grants to establish teaching residency programs in rural school districts. It defines "rural local educational agencies" as schools meeting criteria under existing federal programs (Small, Rural School Achievement or Rural and Low-Income School Programs). The bill requires that a minimum percentage of grant funds - based on the proportion of K-12 students in rural areas - must be awarded to partnerships involving these rural schools. This directly affects rural school districts and their higher education partners seeking to train and retain teachers.

Maddy summaryHR 3238, the Affordable Housing Credit Improvement Act of 2023, updates the Low-Income Housing Tax Credit (LIHTC) program to increase the availability of affordable housing across the United States. The bill makes several key changes including increasing state funding formulas, modifying tenant eligibility rules to better serve vulnerable populations (such as domestic violence victims and students), and expanding credit eligibility for projects in rural and Native American communities. Specific provisions raise the credit for properties serving extremely low-income households, clarify rules around tenant income increases, and require housing providers to protect victims of domestic violence. The bill also updates terminology from "low-income" to "affordable" throughout the tax code and enhances program transparency through data sharing requirements. These changes aim to make the LIHTC program more effective at creating and preserving affordable housing units for low-income households nationwide.

Maddy summaryThe Protecting Taxpayers and Victims of Unemployment Fraud Act allows states to retain 25% of funds recovered from fraudulent unemployment claims (for pandemic-related benefits) to improve fraud prevention systems. States can use these retained funds to modernize unemployment systems, hire fraud investigators, reimburse administrative costs, or conduct other fraud prevention activities. The bill requires states to use specific data matching systems like the National Directory of New Hires to detect fraud more effectively. It modifies federal rules to ensure states can use recovered funds without violating deposit requirements. This legislation aims to reduce unemployment fraud while protecting taxpayers and victims of fraud.

Maddy summaryHRES 376 is a non-binding resolution expressing the House of Representatives' view that the U.S. Postal Service (USPS) must maintain door-to-door delivery for all residential and business customers. It cites concerns that ending this service would disproportionately affect elderly and disabled individuals who rely on secure, convenient mail access for essential items like medications. The resolution notes that voluntary shifts to centralized pickup in 2013 affected only 0.8% of businesses, highlighting dependence on in-person delivery for security and revenue. It urges USPS to avoid reducing door delivery or requiring customers to pay for it.

Maddy summaryThe ACRE Act of 2023 amends the tax code to exclude interest income from certain rural and agricultural loans from taxable income for eligible lenders. It directly affects banks, savings associations, and their wholly-owned entities that provide qualified loans secured by rural or agricultural real estate, including single-family homes in designated rural areas (with a $750,000 loan balance cap) or aquaculture facilities. The key provision allows these lenders to exclude interest earned on qualifying loans from their gross income, effectively reducing their tax liability on such lending activity. The bill applies to loans made after its enactment date and aligns with existing definitions of rural property from the Agricultural Credit Act of 1987.