Rep. Lloyd Smucker

More Homes on the Market Act This bill increases the amount of gain from the sale of a principal residence that an individual may exclude from gross income (for federal tax purposes). Under the bill, an individual may exclude from gross income gain from the sale of a principal residence of up to $500,000 (currently $250,000), and taxpayers who are married and file a joint federal income tax return may exclude up to $1 million (currently $500.000). The bill also requires these amounts to be adjusted annually for inflation.

Maddy summaryHR 1232, the National Right-to-Work Act, would make union membership voluntary for workers in most private-sector jobs by removing legal requirements for employees to join a union or pay dues as a condition of employment. It directly affects workers in unionized workplaces covered by the National Labor Relations Act (including most private employers) and railroad workers covered by the Railway Labor Act. The key change eliminates provisions that allowed "union security agreements" (requiring dues or membership), meaning workers could no longer be forced to pay union fees to keep their jobs. This bill does not change other labor rights or create new programs - it only modifies existing laws to allow workers to opt out of union membership and financial obligations.

Maddy summaryHR 1256, the Long-Term Care Transparency Act, requires the federal Assistant Secretary to annually submit a consolidated report to Congress summarizing findings from state long-term care ombudsman programs. This report aggregates all state-level reports submitted under existing law and provides a summary of their key findings. The bill directly affects state ombudsman programs by requiring them to submit annual reports, and it affects Congress by mandating an annual summary of those reports for oversight purposes. This is a procedural requirement focused on transparency, not a change to long-term care services or regulations.

Maddy summaryThis bill amends the Higher Education Act to set a new limit on clock hours for training programs preparing students for recognized professions. It requires that such programs cannot exceed 150% of either the state's minimum clock hour requirement or the relevant federal agency's requirement for that profession. The change directly affects vocational and career-focused training programs that already meet state standards but were previously allowed to offer significantly more hours. The rule applies starting with the 2024-2025 academic year for federal financial aid purposes.

Maddy summaryHR 1177, the "Improve and Enhance the Work Opportunity Tax Credit Act," increases tax credits for employers hiring from targeted groups. It raises the credit rate from 40% to 50% for qualified first-year wages up to $6,000, plus 50% for wages between $6,000 and $12,000. The bill also creates higher credit limits for veterans (up to $24,000/$48,000), removes an age cap for Supplemental Nutrition Assistance Program (SNAP) recipients, and adjusts rules for summer youth workers and long-term family assistance recipients. These changes apply to employees hired after December 31, 2024, directly benefiting employers who hire from these eligible groups.

Maddy summaryThis bill clarifies that states may use direct primary care arrangements under Medicaid, where patients pay a fixed fee for primary care only (not for other services). It requires the HHS Secretary to issue implementation guidance within one year and submit a report to Congress within two years analyzing state contracting practices and outcomes of these arrangements. The bill directly affects state Medicaid programs and managed care organizations by removing barriers to adopting this payment model. It does not change Medicaid eligibility, funding, or cost-sharing requirements. The focus is on enabling states to explore new primary care delivery methods through clear regulatory guidance.

Maddy summaryHR 1137, the "No Kill Switches in Cars Act," repeals Section 24220 of the Infrastructure Investment and Jobs Act (Public Law 117-58), which previously required vehicle manufacturers to implement advanced impaired driving technology. This bill directly affects car manufacturers by removing a mandate to integrate specific safety technology designed to detect driver impairment. The key provision is the repeal itself, eliminating the requirement without creating new obligations or altering existing vehicle safety standards.

Maddy summaryThis bill expands 529 college savings account flexibility by allowing funds to cover costs for industry-recognized postsecondary credentials, not just traditional degrees. It defines "qualified expenses" to include tuition/fees for recognized credential programs (like certifications or apprenticeships), required testing fees, and continuing education needed to maintain credentials. To qualify, programs must meet specific criteria, such as appearing on state lists under the Workforce Innovation and Opportunity Act or being listed in VA or Defense directories. The change applies to 529 distributions made after the law's enactment, giving families more options to use these accounts for job-focused training.

This resolution supports the designation of Career and Technical Education Month to celebrate career and technical education across the United States.

Growing and Preserving Innovation in America Act of 2025 This bill makes permanent the increased percentage rates at which a domestic corporation may deduct (for federal tax purposes) foreign-derived intangible income and global intangible low-taxed income (GILTI). As background, for tax years beginning after 2017 and before 2026, a domestic corporation generally is allowed a tax deduction equal to the sum of (1) 37.5% of the corporation’s foreign-derived intangible income, and (2) 50% of the corporation’s GILTI and any dividends that are attributable to the corporation’s GILTI. However, under current law, the tax deduction decreases starting in 2026, to the sum of (1) 21.875% of the corporation’s foreign-derived intangible income, and (2) 37.5% of the corporation’s GILTI and any dividends that are attributable to the corporation’s GILTI. Under the bill, for tax years beginning in 2026, a domestic corporation generally may claim a tax deduction equal to the sum of (1) 37.5% of the corporation’s foreign-derived intangible income, and (2) 50% of the corporation’s GILTI and any dividends that are attributable to the corporation’s GILTI.