Maddy summaryThis bill helps new car dealers affected by pandemic-era supply chain disruptions by changing tax rules for inventory sales. It allows dealers using LIFO accounting to treat certain sales of unsold vehicles (liquidations) between March 2020 and December 2021 as "qualified" for tax purposes. Dealers can defer recognizing income from these sales and have until 2026 to replace the sold vehicles before potential tax adjustments apply. The provision specifically targets dealers who couldn't replenish inventory during the supply chain crisis.
Rep. Blake D. Moore
Sponsored bills
Maddy summaryHR 582, the Credit Union Board Modernization Act, changes the required meeting frequency for boards of directors at federal credit unions. It replaces a simple "monthly" requirement with tiered schedules based on each credit union's performance rating under the Uniform Financial Institutions Rating System. Top-rated credit unions (ratings 1 or 2) must meet at least six times yearly, with one meeting per fiscal quarter. Lower-rated credit unions (ratings 3, 4, or 5) must meet monthly, and new credit unions must meet monthly for their first five years. This directly affects all federal credit unions by adjusting their board meeting obligations based on their regulatory rating.
Maddy summaryThe HEAL Act (HR 603) requires the U.S. Holocaust Memorial Museum Director to study how public elementary and secondary schools teach about the Holocaust and related antisemitism. The study will examine curriculum requirements, teaching methods (like project-based learning), instructional materials, and assessment approaches across states and school districts. It specifically analyzes whether Holocaust education is mandatory, optional, or integrated across subjects, and how schools address antisemitism and genocide prevention. The resulting report, due within 180 days of the study or three years after enactment, will inform Congress but does not change current school policies. This is a data-gathering measure, not a policy mandate.
Maddy summaryThis bill would prohibit the FDA from approving new abortion medications or investigational uses of existing ones. It would restrict currently approved abortion drugs to in-person administration only in clinics, hospitals, or medical offices by certified providers who can handle complications like ectopic pregnancy or severe bleeding. The law requires detailed adverse event reporting (excluding patient identifiers) to the FDA by both manufacturers and prescribers, and mandates provider certification covering pregnancy assessment, surgical intervention capabilities, and patient safety documentation. These provisions apply directly to healthcare providers, patients seeking medication abortions, and manufacturers of abortion drugs.
Maddy summaryThe Educational Choice for Children Act creates tax credits for individuals and corporations that contribute to scholarship granting organizations providing education scholarships. Individuals can claim a credit up to $5,000 or 10% of their income, while corporations can claim up to 5% of taxable income. The scholarships are available to students from households with income up to 300% of the area median income, and can be used for private school tuition, tutoring, and other educational expenses at elementary and secondary schools. The bill includes strict requirements for scholarship organizations to verify income, conduct audits, and prevent misuse of funds, while also prohibiting government control over these organizations and protecting private and religious schools from discrimination in the program. It establishes a $10 billion annual cap on the total tax credits available.
Maddy summaryThis bill requires healthcare providers to give the same medical care to infants born alive during abortions as they would to any newborn, and to immediately admit such infants to a hospital. It mandates reporting of non-compliance to law enforcement and imposes penalties including up to 5 years in prison for violations. Women who undergo abortions can file civil lawsuits seeking money damages for injuries, three times the abortion cost, and punitive damages if care standards are not met. The bill also clarifies that abortion includes intentionally killing an unborn child or terminating pregnancy without specific exceptions (e.g., after viability to preserve life or removing a dead fetus).
Maddy summaryHR 23, the Family and Small Business Taxpayer Protection Act, rescinds unobligated funds previously allocated to the Internal Revenue Service (IRS) under the Inflation Reduction Act of 2022. Specifically, it cancels unused balances from certain IRS funding provisions (sections 10301(1)(A)(ii), (iii), (B), (2), (3), (4), and (5)) of the Inflation Reduction Act. This bill does not change tax laws or directly affect taxpayers; it only redirects unspent IRS budget authority. The provision applies solely to funds that were not obligated by the IRS as of the bill’s enactment date.
Maddy summaryHR 451, the Protecting Families from Fertility Fraud Act of 2023, creates a federal crime for knowingly misrepresenting the source or nature of DNA used in fertility treatments like IVF or sperm insemination. It directly affects fertility clinics, patients, and individuals who commit such fraud by making it punishable by fines or up to 10 years in prison. The law applies when the fraud involves interstate commerce (e.g., payments, communications, or materials crossing state lines) or occurs within U.S. territories. It also extends the statute of limitations for prosecution to 10 years after DNA identifies the perpetrator. This bill targets specific deceptive practices in assisted reproductive technology, not broader fertility care.
Maddy summaryHCONRES 3 is a non-binding congressional resolution expressing support for pro-life facilities, groups, and churches targeted by vandalism and threats following the Supreme Court's Dobbs decision. It condemns specific incidents like graffiti, window-smashing, and arson at pregnancy centers and churches (e.g., in Frederick, MD, and Portland, OR), while recognizing the role of these organizations in supporting pregnant women. The resolution calls on the Biden Administration to use law enforcement to protect these facilities but does not create new laws or policies. As a symbolic measure, it has no legal effect on the incidents described.
Maddy summaryHR 279, the Pharmacist Conscience Protection Act, protects pharmacists, pharmacy technicians, and pharmacy owners who refuse to dispense medications approved for abortion or that they believe may be used for abortion, based on moral, religious, or medical objections. The bill prohibits federal agencies and entities receiving federal funds (including state/local governments) from discriminating against, penalizing, or retaliating against these providers for such refusals. It does not require pharmacists to dispense these medications and explicitly preserves stronger state conscience protections. This law directly affects pharmacists and pharmacies seeking to align their practice with personal or religious beliefs regarding abortion-related medications.