Rep. Adrian Smith

Maddy summaryHR 538, the Critical Access Hospital Relief Act of 2025, removes a Medicare requirement that hospitals needed a physician's certification within 96 hours for inpatient services. This change directly affects critical access hospitals (CAHs) and their patients by simplifying billing processes for Medicare reimbursement. The bill amends the Social Security Act to eliminate this specific certification rule, reducing administrative burden on CAHs. The change will take effect for services provided on or after January 1, 2026.

Maddy summaryThis bill creates special tax rules for certain Taiwanese residents with income from U.S. sources, primarily addressing double taxation concerns. It reduces withholding tax rates on interest, dividends, and royalties from 30% to 10% (or 15% for certain dividends) for qualified Taiwanese residents, and eliminates tax on certain wages paid to Taiwanese workers in the U.S. It also sets a $30,000 annual limit on tax-free income from entertainment or athletic activities. To qualify, individuals must meet specific residency and ownership criteria, and the bill requires reciprocal tax benefits from Taiwan before taking effect. This legislation is designed to facilitate economic activity between the U.S. and Taiwan without requiring a formal tax treaty.

Maddy summaryHR 404, the "Hearing Protection Act," reclassifies firearm silencers (devices that reduce gunfire noise) as firearms for federal tax and regulatory purposes. It imposes a 10% federal tax on silencers, requires the destruction of all existing federal silencer registration records within one year, and preempts state laws that tax or regulate silencers. The bill clarifies that silencers are treated as firearms under federal law, including for licensing and marking requirements, and defines "firearm silencer" to include specific components. Note: The bill’s title is misleading - it addresses firearm silencer regulation, not hearing protection for people.

Maddy summaryThis bill changes tax rules to allow Native Americans receiving care through the Indian Health Service (IHS) to qualify for Health Savings Accounts (HSAs). Previously, individuals using IHS services might have been disqualified from HSAs solely because of that care. The law amends the tax code to explicitly state that IHS eligibility does not disqualify someone from an HSA. The change takes effect for tax years starting after December 31, 2024.

Maddy summaryThe FAIR PREP Act of 2025 prohibits the IRS from preparing individual tax returns or refund claims, except for the existing IRS Free File Program and certain qualified return preparation services. It clarifies that the IRS may still provide fillable tax forms with automated calculations and correct mathematical or clerical errors without violating the prohibition. The bill also bans the IRS from developing or operating new electronic tax preparation services after enactment without explicit new congressional authorization. This directly affects how the IRS delivers tax filing assistance, preserving current free options while restricting new government-run tools.

Maddy summaryHR 377, the Regulation Reduction Act of 2025, requires federal agencies to repeal three existing rules before issuing new ones that impose costs or responsibilities on businesses, state/local governments, or individuals. For major new rules, agencies must also certify that the new rule’s cost does not exceed the cost of the repealed rules. Agencies must publish all repealed rules in the Federal Register and submit a 90-day review to Congress identifying costly, ineffective, duplicative, or outdated regulations. This bill directly affects how federal agencies develop new rules, aiming to reduce regulatory burden by mandating rule removal before new rule creation.

Maddy summaryHR 354, the Small Business Growth Act, increases tax deduction limits for small businesses purchasing equipment. It raises the annual deduction cap from $1 million to $2 million and the phaseout threshold from $2.5 million to $3.5 million under Section 179 of the tax code. These changes directly affect small businesses that buy qualifying depreciable assets like machinery or vehicles, allowing them to deduct more of the cost upfront. The provisions apply to property placed in service after December 31, 2025, with inflation adjustments updated to reference 2025 and 2026.

Maddy summaryThis bill directs the Department of Homeland Security to implement the Migrant Protection Protocols (MPP) as outlined in a 2019 policy memo. It requires migrants seeking asylum at the U.S. border to remain in Mexico while their cases are processed, rather than being allowed to stay in the U.S. pending a hearing. The bill does not create new rules but mandates the reinstatement of a policy that was previously in effect from 2019 to 2021. This would directly affect asylum seekers arriving at the U.S.-Mexico border. The policy change would apply to all migrants covered by the existing MPP framework.

Maddy summaryThe Supporting America's Children and Families Act reauthorizes federal child welfare programs through 2029, with new provisions to improve services for children in foster care and families. It directly affects states, tribes, child welfare agencies, foster youth, and families through requirements to address poverty-related neglect, expand family preservation services, strengthen kinship care support, and improve court technology for remote hearings. Key mechanisms include new funding for regional partnerships addressing parental substance use, streamlined administrative processes, and demonstration projects for maintaining relationships between incarcerated parents and their children in foster care. The bill also strengthens tribal child support enforcement and improves implementation of the Indian Child Welfare Act, aiming to reduce bureaucracy while improving outcomes for children and families.

Maddy summaryThis bill designates the United States Postal Service facility at 203 East 6th Street in Lexington, Nebraska, as the "William E. and Elsie L. Barrett Post Office Building." It updates all federal references to the building to reflect this new name, honoring William E. and Elsie L. Barrett. The bill has no substantive policy impact - it solely changes the building's official designation.