Rep. Darin LaHood

Global Food Security Reauthorization Act of 2022 This bill reauthorizes through FY2028 activities to implement the Global Food Security Strategy, a whole-of-government strategy to promote global food security, resilience, and nutrition. The bill also modifies aspects of the strategy, such as requiring the strategy to seek to improve the efficiency and resilience of agricultural production. The bill also reauthorizes through FY2028 activities related to the Emergency Food Security Program, an international market-based assistance program.

Stop Our Scourge Act of 2022 or the SOS Act of 2022 This bill directs the Department of Homeland Security to designate illicit fentanyl as a weapon of mass destruction and requires the Office of National Drug Control Policy to conduct an assessment regarding that substance. Specifically, the office must assess foreign manufacturing of illicit fentanyl, the tools and capabilities across federal agencies to address trafficking of that substance, the capabilities of the Mexican military to conduct counterdrug missions with respect to that substance, the capacities and willingness of China to take specified actions with respect to that substance, and illicit fentanyl being trafficked into the United States from Mexico.

This bill prohibits the use of additional funds appropriated to the Internal Revenue Service under the Inflation Reduction Act of 2022 for audits of taxpayers with taxable incomes below $400,000.

This bill designates the facility of the United States Postal Service located at 3900 Crown Road Southwest in Atlanta, Georgia, as the John R. Lewis Post Office Building.

Family and Small Business Taxpayer Protection Act This bill rescinds unobligated amounts appropriated to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement and other activities.

Maddy summaryThis bill designates the Department of Veterans Affairs clinic in Mishawaka, Indiana, as the "Jackie Walorski VA Clinic" to honor former U.S. Representative Jackie Walorski, who served on the House Committee on Veterans' Affairs and advocated for veterans. The law requires all federal references - including laws, documents, and maps - to use the new name for the clinic, effective upon enactment. It does not change the clinic’s services, funding, or operations, as it is a purely commemorative naming resolution.

For Accurate Import Relief To Aid Retailers and Importers of Foreign Freights Act of 2022 or the FAIR TARIFF Act of 2022 This bill provides for the liquidation or reliquidation of certain entries of products (e.g., wine, spirits, and food) of European Union countries exported to the United States during specified time periods.

Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act This bill repeals the 15% alternative minimum tax on corporations enacted by the Inflation Reduction Act of 2022.

Protect Farmers from the SEC Act This bill prohibits the Securities and Exchange Commission from requiring the disclosure of greenhouse gas emissions related to agricultural products.

TCJA Permanency Act This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent reductions in individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces. Additionally, the bill expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs); lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; reinstates after 2023 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.