Rep. Michael T. McCaul

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 1268 updates the legal definition of U.S. customs waters in two key laws (the Tariff Act of 1930 and the Anti-Smuggling Act) to align with current international maritime standards. It replaces the outdated "four leagues from the coast" language with specific references to the U.S. territorial sea (per Presidential Proclamation 5928, 1988) and contiguous zone (per Presidential Proclamation 7219, 1999). This change directly affects U.S. Customs and Border Protection enforcement activities in coastal waters. The bill makes no new policy or tax changes - it only clarifies existing legal boundaries for customs jurisdiction. The update takes effect upon the bill's enactment.

Maddy summaryThis bill creates a 10% tax credit for businesses that modernize or replace freight railcars, directly affecting railcar owners and manufacturers. To qualify, railcars must meet an 8% improvement standard in capacity or fuel efficiency, be built or modernized after enactment, and replace two scrapped railcars. The credit is limited to 1,000 qualified railcars per business annually, with reporting requirements for the Treasury to track claimed credits, scrapped railcars, and new railcar production. The credit applies to railcars placed in service after December 2024, ending three years after enactment.

Maddy summaryThis bill designates the Department of Veterans Affairs community-based outpatient clinic in Lubbock, Texas, as the "General Bernie Mittemeyer VA Clinic" upon enactment. It updates all official references in federal laws, documents, and records to reflect this new name. The bill does not alter services, funding, or operations at the clinic - its sole purpose is to honor General Bernie Mittemeyer through a ceremonial naming designation. This change affects only the clinic's official identification within federal systems.

Maddy summaryThe Laken Riley Act expands mandatory detention for immigrants convicted of certain property crimes like burglary, theft, or shoplifting by adding these offenses to existing immigration detention criteria. It requires the federal government to issue detainers for such individuals and take custody if not detained by local authorities. The bill also grants state attorneys general standing to sue federal officials in federal court if they believe immigration enforcement actions (like releasing detained immigrants) cause the state financial harm exceeding $100. This creates new legal pathways for states to challenge federal immigration decisions through expedited lawsuits.

Maddy summaryHR 1131 exempts certain family farms and small businesses from being counted as assets when calculating financial need for federal student aid under the Higher Education Act. Specifically, it amends the law to exclude the net value of a family farm where the family resides and small businesses (with ≤100 employees) owned by the family from need analysis calculations. This change directly affects students from qualifying family farm or small business households when applying for federal financial aid. The exemption applies to need analysis conducted for award years beginning after the bill's enactment date. The bill modifies Section 480(f)(2) of the Higher Education Act of 1965 to implement this policy change.

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.

Cartel And Radical Terrorist Enforcement Log Act of 2025 or the CARTEL Act of 2025 This bill requires U.S. Customs and Border Protection to publish each month statistics related to encounters and arrests. The report must include, for example, the total number of individuals affiliated with transnational criminal organizations who have repeatedly attempted to cross unlawfully into the United States. The Department of Homeland Security must report annually on foreign terrorist organizations and transnational criminal organizations attempting to move their members or affiliates into the United States through the southern, northern, or maritime border.

Maddy summaryThis bill designates the U.S. Postal Service facility at 2600 Wesley Street in Greenville, Texas, as the "Cooper Dawson Post Office Building." It updates all official references in federal laws, documents, and records to use this new name. The bill affects the specific post office location and its administrative records, with no policy changes or direct impact on residents or services. It is a purely procedural naming resolution with no substantive legislative provisions.

Maddy summaryThe STAR Act of 2025 adds a 25% tax credit for qualified semiconductor design expenses incurred by U.S. companies. It directly affects businesses conducting semiconductor design in the United States, covering both in-house costs (like wages and supplies for U.S. design work) and contracted design services. The credit excludes duplicating existing products, cosmetic design, or activities unrelated to performance or reliability improvements. This incentive expires for design expenses paid after December 31, 2036.