Rep. Mike Kelly

This resolution supports the preservation of the stepped-up basis tax rule that allows recipients of inherited assets such as land, equipment, or buildings to adjust the cost basis of the assets to reflect their fair market value. The resolution opposes any efforts to impose new taxes on family farms or small businesses and recognizes the importance of generational transfers of farm and family-owned businesses.

Maddy summaryHRES 243 (March 22, 2023) is a non-binding House resolution expressing the sense of Congress that the U.S. President and Secretary of State should work with Canada to prevent permanent nuclear waste storage in the Great Lakes Basin. It specifically addresses Canada’s plan to build a deep geological repository for high-level nuclear waste near Lake Huron in South Bruce, Ontario, which could threaten the shared water resources used by over 40 million people. The resolution urges U.S. officials to take diplomatic action to ensure nuclear waste storage does not occur in the basin, citing environmental risks and the importance of protecting the Great Lakes, which are vital for drinking water, ecosystems, and treaty rights. It does not create new laws but formally states congressional concern about the proposed Canadian project.

Discriminatory Gaming Tax Repeal Act of 2023 This bill repeals the excise tax on wagering. The term wager includes bets on a sporting event or contest that is conducted for profit and a lottery conducted for profit.

Maddy summaryThis bill authorizes a Congressional Gold Medal to honor the "Hello Girls" - female telephone operators who served in the Army Signal Corps during World War I. They provided critical battlefield communications in France (connecting 26 million calls), wore military uniforms, and faced combat risks, but were denied veteran benefits for 60 years due to being classified as civilian contractors. The medal recognizes their pioneering service, devotion, and the decades-long struggle to gain military recognition. The award follows similar recognition for other WWII women veterans and aims to correct the historical injustice they faced.

Maddy summaryThe PHIT Act of 2023 allows individuals and families to deduct certain fitness expenses as medical costs on their federal taxes. It covers gym memberships, fitness classes, and specific equipment used exclusively for exercise (like home workout gear), with a yearly limit of $1,000 ($2,000 for joint returns). Expenses for activities like golf, hunting, or non-exercise-focused facilities (e.g., private clubs) are excluded, and equipment must be used solely for physical activity. This directly affects taxpayers who pay for qualifying fitness programs, making these costs partially tax-deductible under revised IRS rules.

Maddy summaryThis bill expands the use of 529 college savings accounts to cover career training and credentialing costs. It allows funds to pay for tuition, fees, books, and testing expenses related to recognized postsecondary credential programs (like vocational certifications) that meet specific standards under the Workforce Innovation and Opportunity Act. The change directly affects workers seeking industry-recognized credentials - such as nursing certifications or IT certifications - instead of traditional degrees. It treats these expenses the same as traditional college costs for 529 account withdrawals, making it easier to save for career-focused training. The provision applies to expenses paid after the bill's enactment date.

Maddy summaryHR 1475, the Hospital Adoption Education Act of 2023, requires the Secretary of Health and Human Services to develop and distribute educational resources for hospital staff about adoption sensitivities and best practices for interacting with prospective birth mothers and adoptive families. The bill mandates creation of digital and print materials, a dedicated webpage for healthcare workers, and a committee including adoption experts, maternal health professionals, and social workers to guide development. It also directs HHS to provide hospital staff with adoption-focused training and consultation services through grants to eligible health education organizations (excluding child-placing agencies or abortion providers), with a $5 million authorization for 2023-2026. The law includes an evaluation to track hospitals adopting the training and staff receiving education, reporting results to Congress within three years.

Maddy summaryHR 1388 authorizes the minting of commemorative coins to honor the 1865 Sultana steamboat disaster, the deadliest maritime tragedy in U.S. history. It specifies three coin types ($5 gold, $1 silver, and half-dollar) with defined weights and compositions, to be sold at face value plus surcharges ($35, $10, and $5 per coin, respectively). All surcharges collected will fund the Sultana Historical Preservation Society for museum development, including exhibits, artifact preservation, and facility construction. The coins are legal tender but intended for collectors, with sales limited to a one-year period starting January 2023.

Maddy summaryThe IRS Whistleblower Program Improvement Act of 2023 (HR 1336) makes several key changes to the IRS whistleblower program. It requires Tax Court reviews of award decisions to be "de novo" (full new review) based on the original record, exempts whistleblower awards from budget sequestration cuts, and strengthens privacy protections by allowing whistleblowers to proceed anonymously in court unless a "heightened societal interest" justifies disclosure. The bill also mandates that the IRS annually report the top 10 tax avoidance schemes identified by whistleblowers and adds interest to delayed awards starting 12 months after tax collection is finalized. These changes directly affect whistleblowers reporting tax fraud, the IRS, and Tax Court proceedings.

This resolution supports the designation of National FFA Week. It also (1) recognizes the important role of the National FFA Organization (Future Farmers of America) in developing the next generation of leaders who will change the world, and (2) celebrates the 90th anniversary of the iconic FFA jacket.