Rep. Carol D. Miller

Maddy summaryHR 1990, the American Innovation and R&D Competitiveness Act of 2025, amends tax rules for businesses to make research and development (R&D) costs more flexible. It allows companies to deduct R&D expenses immediately as business costs (instead of capitalizing them) or to spread these costs over a minimum 60-month period. The bill clarifies which R&D expenses qualify, excludes land improvements and mineral exploration costs, and ensures companies can claim R&D tax credits without conflict with expense treatment. This directly affects businesses that conduct R&D, changing how they account for these costs on tax returns starting for 2022 taxable years.

Maddy summaryThis bill extends current Medicare payment rates for durable medical equipment (like wheelchairs and oxygen) in non-rural areas through December 2025. It delays implementing a new payment rule for all areas until January 2026. The law directly affects Medicare beneficiaries needing equipment and the suppliers who provide it by maintaining existing reimbursement rates for an additional year. This avoids immediate payment reductions for non-rural areas while postponing the full transition to new rates.

Maddy summaryThis bill amends Medicare eligibility rules to clarify that beneficiaries needing occupational therapy *or* speech therapy qualify for home health services. It updates two sections of the Social Security Act (Parts A and B) to replace "need occupational therapy or speech therapy" with "need occupational, or speech therapy," ensuring both therapies are explicitly covered. The change directly affects Medicare beneficiaries requiring either therapy for home-based care, removing potential confusion about eligibility. The updated rules will take effect for services provided on or after January 1, 2026.

Maddy summaryThe MATCH IT Act of 2025 establishes national standards to improve patient matching accuracy in healthcare, directly affecting hospitals, clinics, health IT vendors, and federal agencies like CMS and HHS. It requires the Secretary of Health and Human Services to develop a uniform definition for measuring patient match rates within 180 days, accounting for duplicate records, overlaid records, and mismatch rates. The bill mandates health IT vendors to incorporate a standardized data set into their systems to support 99.9% matching accuracy, with Medicare providers earning voluntary bonus payments for achieving at least 90% matching accuracy through anonymous reporting. This aims to reduce medical errors, prevent unnecessary tests, and cut costs linked to patient misidentification, which currently cost the healthcare system over $6.7 billion annually.

Maddy summaryHR 1940, the Tanning Tax Repeal Act of 2025, removes a federal excise tax on indoor tanning services. It directly affects tanning salons and businesses providing these services by eliminating the tax they previously paid. The bill repeals Chapter 49 of the Internal Revenue Code, which imposed the tax, and the change takes effect for services provided after the bill becomes law. This is a straightforward tax repeal with no new requirements or funding mechanisms.

Maddy summaryHR 1905, the Protecting American Students Act, modifies how private colleges and universities calculate whether they owe an excise tax on investment income. It specifies that only students meeting specific eligibility requirements under the Higher Education Act (20 U.S.C. 1091(a)(5)) can be counted toward the tax threshold, excluding others from the calculation. The bill also requires these institutions to report both the pre- and post-adjustment student counts on their tax returns. This affects private colleges subject to the investment income tax, changing their tax calculation method and adding reporting obligations starting in 2026. The bill does not directly protect students or alter student aid but adjusts tax compliance for educational institutions.

Maddy summaryThis bill amends Medicare payment rules for long-term care hospitals to ensure they receive full payments for treating seniors in critical condition. It adds a new "high acuity criterion" requiring discharges to be assigned to a specific Medicare payment category (MS-LTC-DRG) with a relative weight of at least 0.8, effective October 1, 2026. Hospitals meeting this criterion for eligible discharges will avoid reduced payments ("site-neutral payments") that would otherwise apply. The change directly affects long-term care hospitals treating Medicare patients with high-acuity conditions and ensures these facilities receive full reimbursement for critical care services.

Maddy summaryHR 1881, the Methane Reduction and Economic Growth Act, creates a new tax credit for businesses that capture methane emissions from mining operations. It directly affects mining facilities (including underground, abandoned, or surface mines) that install methane capture equipment and capture at least 2,500 metric tons of methane annually. The bill provides a tax credit by modifying existing carbon capture tax rules to apply specifically to methane, requiring captured methane to be used for energy (e.g., in pipelines meeting safety standards or for industrial heat) with minimal atmospheric release. The credit applies to methane captured after December 2024, aiming to incentivize reducing methane emissions from mining sources.

Maddy summaryThis bill modifies tax reporting rules for gig economy platforms (like Uber or DoorDash) by reinstating a pre-American Rescue Plan threshold. It requires third-party payment platforms to report income to the IRS only if a gig worker earns over $20,000 in a year or completes more than 200 transactions. This directly affects low-earning gig workers who would no longer receive tax forms for smaller earnings. The change simplifies reporting for platforms and reduces administrative burden on workers with minimal income from these platforms.

Maddy summaryHRES 153 is a ceremonial resolution expressing condolences to the families and loved ones of the 67 victims who died in two aviation incidents: American Eagle Flight 5342 and U.S. Army flight PAT 25, which crashed near Washington, D.C.'s Reagan National Airport on January 29, 2025. It specifically honors the victims - many connected to Wichita, Kansas (known as the "Air Capital of the World") - and extends sympathies to affected communities including Wichita, Kansas, and the National Capital Region. The resolution also commends first responders who aided in the recovery efforts. As a non-binding expression of sympathy with no policy changes, it does not affect laws or regulations.