Rep. Troy Balderson

Maddy summaryThe ALIGN Act (HR 574) allows businesses to immediately deduct the full cost of certain qualifying equipment and property (like machinery or tools) instead of spreading the deduction over several years. This permanent tax change directly affects businesses that invest in eligible property placed in service after September 2017. The key provision eliminates the previous depreciation rules for these assets, providing an immediate tax benefit to encourage capital investment. It does not change tax rates or apply to all business expenses, only specific types of equipment meeting the defined criteria.

Maddy summaryHR 578, "Sarah’s Law," requires mandatory detention for certain non-citizens (aliens) charged with crimes resulting in death or serious bodily injury. It directly affects non-citizens facing such charges and their victims' families. Key provisions mandate that the Department of Homeland Security detain these individuals immediately and notify victims or their closest living relatives (like parents or spouses) about the alien’s identity, immigration status, custody details, and removal efforts. The bill adds specific categories of non-citizens to the mandatory detention list, including those whose visas were revoked or who are deportable for prior immigration violations. This creates a formal process for victim notification while expanding detention requirements under immigration law.

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

Maddy summaryHR 551, the "Make the Migrant Protection Protocols Mandatory Act of 2025," would require U.S. border officials to apply the Migrant Protection Protocols (MPP) to all eligible asylum seekers at the southern border, rather than allowing discretion. The bill amends the Immigration and Nationality Act to change the language from "may" to "shall" in Section 235(b)(2)(C), meaning officials must send asylum seekers back to Mexico to await their immigration hearings. This directly affects asylum seekers who would no longer have the option of remaining in the U.S. during processing. The key mechanism is a technical legal change to make the existing MPP policy mandatory for all applicable cases.

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 summaryHR 332, the Travel Trailer and Camper Tax Parity Act, would amend the tax code to allow business owners to claim a tax deduction for financing travel trailers and campers used for recreation. Specifically, it adds these vehicles to the definition of "floor plan financing" by clarifying that trailers/campers designed for temporary living (recreational, camping, or seasonal use) qualify, if towed or attached to a motor vehicle. This change directly affects small businesses and owners who finance such vehicles for commercial use, aligning their tax treatment with other similar vehicles. The provision would take effect for tax years beginning after December 31, 2024.

Maddy summaryThis bill prohibits federal funding under Title X (which supports family planning services) for clinics or organizations that perform or fund abortions, except in cases of rape, incest, or when a physician certifies a life-threatening condition. It requires grantees to certify compliance annually and mandates detailed annual reports to Congress on exceptions, including abortion counts by circumstance. The law directly affects Title X-funded providers who currently offer abortion services, potentially forcing them to stop providing abortions or lose federal funding. Key mechanisms include the certification requirement, exception criteria, and the new reporting obligations for the Secretary of Health and Human Services.

Maddy summaryHR 326, the Border Wall Waste Accountability Act, requires the Government Accountability Office (GAO) to study the cost of unused construction materials purchased for the U.S.-Mexico border wall between January 20, 2021, and January 20, 2025. The GAO must report these costs to Congress within 90 days of the bill's enactment. This procedural bill focuses solely on documenting financial details of unused materials, without making policy changes or affecting specific groups directly.

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 summaryHR 330, the Organ Donation Referral Improvement Act, mandates a study by the Secretary of Health and Human Services on using electronic automated referral systems to improve organ donation processes. The study will examine how systems that automatically identify potential deceased donors through hospital electronic health records and refer them to organ procurement organizations could save staff time, improve eligibility determination speed, and increase donation volumes. It will also assess benefits of using standardized clinical criteria, secure data transmission, and best practices for implementation. The study, due within one year of enactment, will produce recommendations for nationwide adoption and be reported to relevant congressional committees. This bill directly affects hospitals and organ procurement organizations by studying a potential process change for organ donor referrals.