Rep. Max L. Miller

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 summaryThis bill requires the Treasury Secretary to regularly report to Congress about foreign countries that impose taxes on U.S. businesses or individuals considered unfair (extraterritorial or discriminatory taxes). For countries identified in these reports, it authorizes the U.S. to increase tax rates on income and withholdings from those countries, starting at 5% and increasing up to 20% over time. The bill also allows the U.S. to prohibit federal government purchases from entities in those countries and to consider these tax policies when negotiating tax treaties or trade agreements. It would directly affect U.S. businesses and individuals doing business with countries that have these tax policies, as well as those countries' businesses operating in the U.S.

Maddy summaryHRES 49 prohibits all House Members, Delegates, and Resident Commissioners from displaying or bringing foreign flags on the House floor during sessions. Exceptions allow lapel pins with foreign flags and flags shown as part of speeches or debates under House rules. The Sergeant-at-Arms enforces this rule, which applies to all visible foreign flags regardless of size, except for the specified exceptions. This is a procedural rule change affecting conduct on the House floor, not a policy on foreign relations.

Maddy summaryThis bill makes permanent the increased standard deduction amounts for individual income tax filers. It raises the single filer standard deduction from $4,400 to $18,000 and the married filing jointly amount from $3,000 to $12,000 under the Internal Revenue Code. The bill also requires annual inflation adjustments to these amounts, using a specific formula based on the cost-of-living adjustment. These changes directly affect millions of American households that use the standard deduction instead of itemizing deductions on their federal tax returns.

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 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 465, the "Old Glory Only Act," requires all U.S. diplomatic and consular posts abroad to fly only the United States flag. The bill directs the Secretary of State to ensure no other flags are displayed over these government facilities. This is a procedural change affecting the physical display of flags at U.S. embassies and consulates worldwide, with no other policy provisions. It mandates a specific practice without altering other diplomatic protocols or affecting citizens or organizations.

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 requires colleges and universities receiving federal funding to include a specific definition of antisemitism in all campus conduct documents. The definition states antisemitism is a perception of Jews that may manifest as hatred, targeting both Jewish individuals/non-Jewish people and property, as well as Jewish community institutions. It mandates that institutions explicitly state antisemitic conduct is prohibited, with student offenders facing expulsion and employees facing termination. The law directly affects all institutions covered by the Higher Education Act, setting clear consequences for antisemitic behavior on campus.

Maddy summaryHR 82, the Social Security Fairness Act of 2023, repeals two provisions that reduce Social Security benefits for certain government workers. It eliminates the Government Pension Offset (GPO), which cuts spousal or survivor benefits for people with pensions from jobs not covered by Social Security (like federal or state government roles), and the Windfall Elimination Provision (WEP), which lowers retirement benefits for those with similar pensions. The law takes effect for benefits paid after December 2023, requiring the Social Security Administration to adjust benefit calculations to remove these reductions. This change directly affects public-sector employees who previously had their Social Security benefits reduced due to their government pensions.