Rep. Nathaniel Moran

Maddy summaryThe ELITE Vehicles Act repeals federal tax credits for purchasing new electric vehicles, used clean vehicles, and commercial clean vehicles. It also eliminates the tax credit for installing electric vehicle charging infrastructure. These changes apply to vehicles purchased or with a binding contract entered into 30 days after the bill's enactment. The bill directly affects consumers and businesses that previously used these credits to offset the cost of electric vehicles and charging stations.

This concurrent resolution declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over the air, or on any business for such public performance of sound recordings.

Maddy summaryHR 1303, the Protecting America’s Seniors’ Access to Care Act, would block the federal government from enforcing a 2024 rule requiring nursing homes to meet minimum staffing standards and mandating Medicaid programs to report payment transparency details. This bill directly affects long-term care facilities and Medicaid programs by preventing the implementation of these specific requirements. The legislation prohibits the Secretary of Health and Human Services from carrying out the rule published on May 10, 2024, which was designed to improve care quality and accountability in senior healthcare. It stops the rule from taking effect without creating new policies or regulations.

Maddy summaryHR 1301, the Death Tax Repeal Act, would eliminate the federal estate tax and generation-skipping transfer tax for estates of individuals dying on or after its enactment date. It directly affects individuals inheriting significant assets, as it removes taxes on estates exceeding $10 million (adjusted for inflation) and repeals taxes on large transfers between generations. The bill modifies the gift tax by establishing a $10 million lifetime exemption with annual inflation adjustments, replacing previous tax brackets. It applies to estates, gifts, and transfers occurring on or after the bill's effective date.

Maddy summaryHR 1347, the AIMM Act, permanently extends a tax provision allowing businesses to deduct depreciation, amortization, or depletion when calculating their business interest expense limit. This change directly affects manufacturers and other businesses that use these deductions for tax purposes. The bill amends the tax code to remove the previous expiration date (which applied only to years before 2022), making the deduction rule permanent for all future taxable years. The key change is eliminating a temporary provision, providing ongoing certainty for business tax calculations.

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.

Fighting Trade Cheats Act of 2025 This bill increases penalties for, and establishes additional enforcement mechanisms related to, fraudulent and grossly negligent violations of U.S. customs laws. Specifically, the bill increases the maximum civil penalty for a fraudulent violation to three times the domestic value of the merchandise. (Currently, the maximum penalty is the domestic value of the merchandise.) It prohibits a person who commits a fraudulent violation from importing merchandise into the United States for a five-year period. Additionally, the bill increases the maximum civil penalty for a grossly negligent violation to the lesser of (1) 3 times the domestic value of the merchandise; or (2) 10 times the lawful duties, taxes, and fees. (Currently, the maximum penalty is the lesser of the domestic value of the merchandise or four times the lawful duties, taxes, and fees.) It prohibits a person who commits a grossly negligent violation from importing merchandise into the United States for a two-year period. Further, the bill applies these importation bans to an affiliated person (e.g., a family member or employee) of the person who committed the fraudulent or grossly negligent violation. The bill establishes a private right of action for an interested party (e.g., a manufacturer) affected by customs fraud or grossly negligent violations. The bill prohibits any person (or an affiliated person) who commits a fraudulent or grossly negligent violation from participating in the U.S. Customs and Border Protection's Importer of Record program, and further requires revocation of their importer of record numbers.

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 summaryThis bill expands eligibility for death and disability benefits under the public safety officers' death benefits program to include retired law enforcement officers who die or become permanently disabled from targeted attacks directly related to their past service. It specifically covers officers who retired in good standing from public agencies, including those who served without compensation. The policy change applies retroactively to cases occurring since August 28, 2012, and amends the Omnibus Crime Control and Safe Streets Act of 1968. This provides financial support to retired officers and their families affected by violence targeting their law enforcement careers.

Maddy summaryHR 1274, the PROTECT Our Children Reauthorization Act of 2025, reauthorizes and updates key provisions of the 2008 PROTECT Our Children Act to strengthen efforts against child exploitation. The bill requires the Department of Justice to update its National Strategy for Child Exploitation Prevention and Interdiction every four years instead of every two years, with detailed requirements for analyzing trends, assessing resources, and reviewing Internet Crimes Against Children (ICAC) task force effectiveness. It establishes annual funding levels of $70 million for 2026, $80 million for 2027, and $90 million for 2028 for the ICAC Task Force Program, which directly affects federal, state, local, tribal, and military law enforcement agencies working on child exploitation cases. The legislation also includes limited liability protections for ICAC task forces and their personnel when making prioritization decisions about child exploitation cases. These changes aim to improve coordination, resource allocation, and effectiveness in combating child exploitation crimes across multiple jurisdictions.