Rep. Hillary J. Scholten

Maddy summaryHR 51, the Washington, D.C. Admission Act, would admit Washington, D.C. as the 51st state, named "Washington, Douglass Commonwealth," granting its residents full representation in Congress with two Senators and one Representative. The bill establishes procedures for admission, including elections for state officials, with the state initially having one Representative until the next congressional apportionment. It would create a "Capital" area (including the White House, Capitol, and other key federal buildings) that remains under federal jurisdiction as the seat of the U.S. government, while the rest of the District becomes the new state. The bill also includes provisions to ensure continuity of federal services, property management, and legal procedures during the transition to statehood.

Maddy summaryThis bill extends a tax credit for employer social security taxes paid on employee tips at beauty service businesses (including barbering, nail care, esthetics, and spa treatments), but only for tips customary in these services. It creates a "tip reporting safe harbor" requiring beauty businesses to implement quarterly employee training on tip reporting, monthly tip tracking, and proper tax filings to avoid IRS audits on tips. Additionally, it mandates businesses renting space to beauty service providers to report annual rental income over $600 to the IRS. These provisions directly affect beauty service establishments and landlords in this sector, applying to tax years beginning after 2022 or 2023.