Rep. Adrian Smith

Maddy summaryThe Death Tax Repeal Act would eliminate the federal estate tax and generation-skipping transfer tax for estates of people who die on or after the bill's enactment date, and for generation-skipping transfers made after that date. It would also establish a new $10 million lifetime gift tax exemption (adjusted annually for inflation) and replace the existing gift tax rate schedule with a revised structure. These changes would primarily affect high-net-worth individuals and their heirs, as the estate tax and gift tax typically apply to large estates or gifts exceeding the new exemption threshold. The bill's provisions would take effect on the date of enactment, with transitional rules for the year the bill is signed into law.

Maddy summaryThe RIFLE Act of 2024 changes how the federal government handles violations by firearms licensees, affecting gun dealers and manufacturers who hold federal licenses. It creates a graduated penalty system where non-willful violations require the Attorney General to work with licensees to fix issues before taking action, while willful violations may lead to license suspension or revocation only after proper notice, hearing, and evidence of continued noncompliance. The bill establishes new procedures for administrative hearings, defines "willful" violations more clearly, and gives licensees 90 days to liquidate inventory after license expiration or revocation, with extensions possible for reasonable cause. These changes aim to create a more transparent process for addressing violations while maintaining public safety standards.

Maddy summaryThis bill establishes a 16-member Fiscal Commission in Congress to develop bipartisan recommendations for improving the federal budget and debt situation. The Commission must identify policies to balance the budget, stabilize the debt-to-GDP ratio at or below 100%, and improve long-term fiscal outlook, with recommendations requiring approval from at least 3 Republican and 3 Democratic members. The Commission must submit its report and legislative language by November 15, 2024, including economic and budgetary effects, after which Congress would consider the proposals through expedited procedures. The Commission would terminate 30 days after submitting its final report.

Maddy summaryHR 1709, the Tribal Firearm Access Act, allows members of federally recognized tribes to use their Tribal government-issued ID instead of a state-issued ID when purchasing firearms from licensed dealers. It amends federal law (18 U.S.C. § 922(t)(1)(D)) to explicitly accept tribal identification documents as valid proof of identity for firearm transactions. The bill defines "Tribal government" to include recognized tribes listed under the Federally Recognized Indian Tribe List Act of 1994. This change directly affects tribal members seeking to purchase firearms and federally licensed dealers who must now accept tribal IDs as valid identification. The law takes effect 90 days after enactment.

Maddy summaryH.J.Res. 92 seeks congressional disapproval of a 2022 rule from the Food and Nutrition Service (FNS) that updated how discrimination complaints are processed in federal nutrition programs (like SNAP) following the *Bostock v. Clayton County* Supreme Court decision. The bill aims to block the rule’s implementation, which would have required agencies to handle discrimination complaints under the expanded protections established by *Bostock* (covering LGBTQ+ individuals). If passed, the resolution would make the FNS policy update ineffective, maintaining the previous complaint processing approach. This affects how federal nutrition programs address discrimination claims but does not change the underlying anti-discrimination law.

Maddy summaryHJRES 64 reappoints Roger W. Ferguson as a citizen regent on the Board of Regents of the Smithsonian Institution, filling a vacancy caused by his previous term expiration. The bill extends his service for a six-year term, beginning April 25, 2023, or the law's enactment date (December 21, 2023). This procedural resolution directly affects the Smithsonian Institution's governance structure by maintaining Ferguson's position on its Board of Regents. It does not create new policies or alter existing laws, solely addressing the appointment of a specific board member.

Maddy summaryH.J. Res. 63 appoints Antoinette Bush of the District of Columbia to fill a vacant seat on the Board of Regents of the Smithsonian Institution, which became open when Steve Case's term expired on April 25, 2023. The appointment is for a six-year term beginning on the later of April 25, 2023, or the bill's enactment date (December 21, 2023). This procedural resolution directly affects the Smithsonian Institution's governance by filling a specific vacancy on its governing board. It contains no policy changes beyond authorizing this appointment.

Maddy summaryH.J. Res. 62 reappoints Michael Govan as a citizen regent of the Smithsonian Institution's Board of Regents for a six-year term beginning May 6, 2023. This procedural resolution fills the vacancy created when Govan's prior term expired, without changing Smithsonian policies or affecting other individuals. The bill follows standard procedure under 20 U.S.C. § 43 for reappointing an incumbent regent. (H.J. Res. 62, enacted December 21, 2023)

Maddy summaryHR 6734 prohibits the use of federal funds to finalize, implement, or enforce the Bureau of Alcohol, Tobacco, Firearms, and Explosives' (ATF) proposed rule (2022R-17) defining "engaged in the business as a dealer in firearms." This bill directly affects the ATF by blocking funding for this specific regulatory rule, which was proposed in August 2023. The legislation does not create new requirements but prevents federal resources from being used to advance this particular ATF regulation.

Maddy summaryThis bill establishes tax relief for qualified residents of Taiwan earning income in the United States by reducing tax rates on interest, dividends, and royalties to 10% or 15% (instead of the standard 30%). It also exempts certain wages and income from entertainment activities under $30,000 from U.S. taxation. To qualify, individuals must meet specific residency requirements, and entities must demonstrate substantial business activity in Taiwan. The bill modifies withholding tax procedures to implement these new rates and requires reciprocal tax benefits from Taiwan to be in place.