Maddy summaryThe Employer Reporting Improvement Act amends tax code provisions to simplify how employers report health insurance coverage to the IRS and protect employee dependent privacy. It allows employers to use an employee's full name and date of birth instead of a Taxpayer Identification Number (TIN) when the TIN cannot be collected, and it streamlines electronic delivery of health insurance statements with prior written consent. The bill also gives employers 90 days to respond to proposed penalties for failing to provide health insurance and extends the deadline for assessing such penalties to six years from the return's due date. These changes primarily affect large employers required to comply with Affordable Care Act reporting rules.
Rep. Adrian Smith
Sponsored bills
Maddy summaryThis bill, HR 1097 (Everett Alvarez, Jr. Congressional Gold Medal Act of 2023), authorizes the award of a Congressional Gold Medal to Everett Alvarez, Jr., in recognition of his service as a U.S. Navy pilot and Vietnam War prisoner of war. It directly honors Alvarez, who was the first U.S. pilot shot down in the Vietnam War, spent over 8.5 years in captivity, and later served in the Peace Corps and Veterans Administration. The bill’s key mechanism is directing the U.S. Mint to strike a gold medal bearing his name and image, with bronze duplicates available for sale to cover costs. It does not create new policies or affect any group beyond the honoree.
Maddy summaryThe ELITE Vehicles Act (HR 10516) repeals three federal tax credits for electric vehicles: one for new clean vehicles (Section 30D), one for previously-owned clean vehicles (Section 25E), and one for commercial clean vehicles (Section 45W). It also removes tax credit eligibility for electric vehicle recharging infrastructure under Section 30C. These changes take effect 30 days after the bill’s enactment, eliminating tax benefits for individuals and businesses purchasing or contracting for eligible electric vehicles or charging equipment after that date. The bill directly affects consumers, dealers, and manufacturers who previously claimed these credits.
Maddy summaryHR 7513, the Protecting America’s Seniors’ Access to Care Act, prohibits the Department of Health and Human Services from implementing or enforcing a proposed rule that would have set minimum staffing requirements for nursing homes and other long-term care facilities receiving Medicare or Medicaid funding. The bill specifically blocks the September 2023 proposed rule (88 Fed. Reg. 61352-61429) and any substantially similar rule. This directly affects long-term care facilities that rely on federal healthcare program payments. The key mechanism is a clear statutory prohibition preventing the rule from taking effect, without altering existing staffing standards or requirements.
Maddy summaryThe America's Wildlife Habitat Conservation Act creates new funding mechanisms to support wildlife habitat conservation across the United States. It establishes a $300 million annual subaccount for states, territories, and the District of Columbia to restore habitat for species listed as threatened or endangered under federal or state law, and to prevent species from needing such listings, with at least 15% of funds dedicated to endangered species recovery. The bill also creates a $20 million annual account specifically for tribal wildlife conservation programs. Funds must be used for habitat restoration, species conservation, invasive species management, and must be tracked through annual reporting requirements to demonstrate effectiveness.
Maddy summaryThis bill amends Medicare rules to temporarily waive distance requirements for certain rural hospitals seeking Critical Access Hospital (CAH) status. Specifically, it allows rural community hospitals participating in a Medicare demonstration program as of the bill's enactment date to be designated as CAHs during a one-year window after the law takes effect. The change modifies existing Medicare regulations to simplify eligibility for these hospitals, which directly affects rural healthcare providers in the designated demonstration program. This policy adjustment aims to improve access to care in underserved areas by making CAH status more attainable for qualifying facilities.
Maddy summaryHR 9125, the Patient Access to LTCH Care Act, adjusts Medicare payments for long-term care hospitals (LTCHs) treating patients with complex medical conditions. It increases payment rates by 5% or 10% for LTCHs based on the number of major complications or comorbidities a patient has, with specific thresholds tied to Medicare coding. The bill also sets annual caps on payment increases ($50,000 for 2025-2026, 110% of prior year for later years) and creates exceptions to ensure patients with severe wounds, specific diagnoses (like septicemia or pulmonary issues), or post-COVID care receive appropriate coverage. This directly affects LTCHs and Medicare beneficiaries with high-acuity conditions requiring specialized care.
Maddy summaryThe University Accountability Act imposes penalties on tax-exempt universities found in federal court to have violated Title VI of the Civil Rights Act of 1964, requiring them to pay $100,000 or 5% of their administrative compensation per violation. It mandates the IRS to review the tax-exempt status of institutions with more than two such violations and requires these institutions to report civil rights violations on their tax returns. If a violation determination is overturned, the penalty must be refunded. The bill applies to most public and private universities that are tax-exempt under federal law, directly affecting their financial obligations and reporting requirements.
Maddy summaryHR 8815, the Youth and Family Engagement in Child Welfare Act, requires states to develop child welfare plans with direct input from youth and families who have experienced the system. Specifically, states must consult with children/youth in care, foster parents, adoptive parents, kinship caregivers, and community organizations during planning, and publicly post how they used youth feedback on state websites. The bill mandates these changes for all state child welfare programs, directly affecting how states design services for children in foster care, reunification, and adoption. It takes effect on October 1, 2026.
Maddy summaryThis bill requires Medicare Advantage plans to implement electronic prior authorization systems by 2027 and publish detailed data on their approval and denial rates for medical services by 2026. It directly affects Medicare Advantage plans (private insurers offering Medicare coverage) and their enrollees (seniors 65+), mandating transparency about prior authorization decisions, processing times, and appeal outcomes. Key provisions include requiring plans to report annual statistics on request approvals/denials, average processing times, and use of technology, with this data published publicly by the Centers for Medicare & Medicaid Services. The bill also sets timelines for plan responses to prior authorization requests and mandates reports to Congress on implementation and impacts.