Rep. Rudy Yakym III

Maddy summaryHR 1581, the America Works Act of 2023, modifies work requirement exemptions for the Supplemental Nutrition Assistance Program (SNAP). It expands direct exemptions to include individuals medically certified as unfit for work, parents or caregivers of children under 7, and pregnant women, while removing a specific enforcement clause (Section 6(o)(4)(A)(ii)). The bill adjusts existing exemption rules to clarify that certain exemptions apply retroactively to cases beginning before the bill's enactment date. These changes directly affect SNAP recipients who would otherwise face work requirements under federal law.

Maddy summaryThe ALIGN Act (HR 2406) permanently allows businesses to deduct the full cost of qualified equipment and machinery in the year of purchase, rather than spreading the deduction over multiple years. This applies to property placed in service after September 27, 2017, directly affecting businesses that make capital investments in eligible assets like manufacturing equipment or commercial facilities. The bill eliminates the previous requirement to depreciate these costs over time, reducing taxable income in the purchase year. It makes a temporary 2017 tax provision permanent, impacting businesses across various industries that purchase qualifying property.

Maddy summaryThis bill requires the Veterans Affairs Secretary to expand or modify an existing national cemetery (under National Cemetery Administration control) before Arlington National Cemetery reaches capacity, ensuring it provides full military honors using the same standards and eligibility criteria that applied to Arlington as of March 31, 2023. It directly affects veterans and their families seeking burial with full military honors at national cemeteries nationwide. The bill also mandates a joint report within one year to Congress on expanding cemetery capacity and assessing whether interment criteria should recognize exceptional service, including impacts on women, non-combat veterans, and other groups. The key mechanism is preserving current military honors standards at alternative cemeteries to prevent Arlington's capacity limits from disrupting existing burial practices.

Maddy summaryHR 1818, the Aviation Workforce Development Act, expands tax-advantaged savings plans (529 plans) to cover costs for specific aviation training programs. It allows funds from these plans to pay for tuition, fees, and required materials at FAA-certified aviation maintenance technician schools (Part 147) or commercial pilot training programs (Part 61 or 141). This directly affects students pursuing careers as aircraft maintenance technicians or commercial pilots by making these training costs more affordable through existing tax-advantaged savings. The bill amends the tax code to include these programs under "qualified higher education expenses" for 529 plan distributions.

Investing in Our Communities Act This bill reinstates the exclusion from gross income for interest on certain bonds issued to advance the refunding of a prior bond issue. The exclusion was repealed for bonds issued after 2017.

Maddy summaryHR 1806, the Small LENDER Act, reduces reporting burdens for small lenders by creating a phased transition period for new data collection rules under the Equal Credit Opportunity Act. It requires regulators to give qualifying small lenders a 3-year period to comply with new rules and a subsequent 2-year "safe harbor" period during which they aren’t penalized for non-compliance. A "small business lender" is defined as one originating at least 500 small business loans (defined as loans to entities with $1 million or less in annual revenue) in each of the two prior calendar years. This directly affects small lenders meeting these volume thresholds, easing their administrative burden without changing existing lending standards.

Historic Tax Credit Growth and Opportunity Act of 2023 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit for qualified rehabilitation expenditures in taxable years beginning after December 31, 2020, and before January 1, 2028, after which the rate reverts to 20%. The bill increases the rate of the credit to 30% for certain small projects whose qualified rehabilitation expenditures do not exceed $2.5 million. The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to tax-exempt use property eligible for the credit.

Maddy summaryHR 1777 establishes a $50 million annual fund (2024-2028) for collaborative defense research between the U.S. and Israel in emerging technologies like artificial intelligence, cybersecurity, directed energy, and automation. The bill directly supports U.S. and Israeli military forces by enabling joint development of new warfare capabilities to address current and future defense challenges. Key provisions include authorizing $50 million per year for collaborative projects, building on existing U.S.-Israel defense partnerships like counter-tunnel and counter-drone systems. This funding aims to strengthen bilateral defense innovation without altering existing military aid structures.

Maddy summaryThis bill creates a new visa category for temporary workers in mobile entertainment, such as carnival and circus staff who travel across the U.S. It directly affects carnival operators, seasonal workers, and food/concession vendors at fairs and festivals. The key provision requires Department of Labor certification to ensure U.S. workers are not displaced and that hiring foreign workers won’t lower wages or working conditions. It defines "mobile entertainment provider" to include traveling carnivals, circuses, and affiliated seasonal services like food concessions at local events.

Let Experienced Pilots Fly Act of 2023 This bill raises the mandatory retirement age for pilots engaged in commercial aviation operations from 65 to 67 years of age, unless the operation takes place in (1) the territorial airspace of a foreign county where such operations are prohibited by the foreign country, or (2) international airspace where such operations are not in compliance with the Annexes to the Convention on International Civil Aviation. The Federal Aviation Administration must also submit a report to Congress on further increasing the age limitation for pilots engaged in commercial aviation operations.