Maddy summaryThis bill modifies U.S. tax code to boost research and development (R&D) investment by businesses. It allows companies to immediately deduct R&D costs (instead of amortizing them over 5 years) and expands refundable tax credits for small businesses, raising the annual credit cap from $250,000 to $750,000 by 2032. Small businesses with gross receipts under $15 million can now qualify for higher credit rates (up to 20% of R&D costs) and may exclude years with no R&D expenses when calculating credits. The changes apply to taxable years beginning after December 2022, directly benefiting R&D-focused startups and small businesses.
Sponsored bills
Maddy summaryThis bill requires the Federal Communications Commission (FCC) to study whether edge providers (like social media, streaming services, and app stores) should contribute to the Universal Service Fund (USF), which supports affordable broadband in rural areas, schools, and low-income households. The FCC must submit a report to Congress within 180 days, examining factors like how contributions would be calculated, equity impacts on consumers, and effects on USF sustainability. The bill does not change current funding rules - it only mandates a study to assess the feasibility of shifting USF funding to digital services. This study would inform future policy decisions but does not enact any new contributions.
Maddy summaryThis is a ceremonial Senate resolution (SRES 110) honoring the late James George Abourezk, the first Arab American to serve in the U.S. Senate (1973-1979) from South Dakota. It commemorates his legacy, including his work re-establishing the Senate Committee on Indian Affairs and co-authoring key Native American rights legislation like the Indian Child Welfare Act. The resolution directs the Senate to adjourn in his memory and send a copy to his family, acknowledging his service as a representative and advocate for Native American communities. As a procedural resolution, it has no legislative effect beyond commemoration.
Maddy summaryThe SOAR Act requires high-altitude balloon operators (those flying above 10,000 feet) to install systems that continuously track and broadcast the balloon's altitude, location, and identity to air traffic controllers and other airspace users. Within 180 days of enactment, the FAA must form a committee with industry representatives and safety experts to recommend updates to existing FAA rules (like 14 CFR 91.215) for these tracking systems. The committee must submit its recommendations within 18 months, after which the FAA has 180 days to propose new regulations. Until final rules are issued, operators must comply with current FAA tracking standards for balloons.
Maddy summaryThis bill authorizes the minting of commemorative coins to mark the 100th anniversary of the U.S. Foreign Service. It specifies three coin types: up to 50,000 $5 gold coins (90% gold), 400,000 $1 silver coins (90% silver), and 750,000 half-dollar clad coins, all to be issued in 2025. A surcharge ($35 for gold, $10 for silver, $5 for half-dollars) will be added to each coin's sale price, with all funds going directly to the Association for Diplomatic Studies and Training to support its diplomatic history preservation work. The bill ensures no net cost to the government by requiring all design, production, and marketing expenses to be recovered through coin sales.
Maddy summaryThis bill allows physical therapists to use temporary replacement providers (locum tenens) under Medicare, aligning their coverage rules with those already available to physicians. It directly affects physical therapists and Medicare beneficiaries by enabling uninterrupted access to physical therapy services during provider shortages. The key change amends Medicare rules to treat outpatient physical therapy services the same as physician services for temporary staffing purposes. This policy shift takes effect after the bill's enactment, ensuring physical therapy care can continue without disruption during staffing gaps.
Maddy summarySRES 104 is a symbolic Senate resolution recognizing the heritage, culture, and contributions of Latinas in the United States. It highlights that nearly 30 million Latinas live in the U.S. (1 in 6 women), emphasizing their roles across diverse fields like business (over 2 million Latina-owned businesses), military service (45,710 active-duty Latinas), arts (Selena, Rita Moreno), and essential work during the pandemic. The resolution notes ongoing challenges, including Latinas earning only 57 cents for every dollar earned by White, non-Hispanic men. It formally celebrates Latinas' achievements while acknowledging the need for further progress toward equality. As a non-binding resolution, it does not create new laws or allocate funds.
This resolution designates March 9, 2023, as National Slam the Scam Day to raise awareness about scams involving individuals impersonating government employees, encourage policies to prevent such scams, recognize those who work to prevent such scams, and encourage the public to report and share information about such scams.
Maddy summaryThe Tax Fairness for Workers Act (S 738) allows employees to deduct certain work-related expenses from their taxable income. It creates an above-the-line deduction for union dues and adds a new exception permitting miscellaneous itemized deductions for other employee expenses, such as uniforms or tools, that were previously limited. This directly affects wage-earning workers who pay union dues or have unreimbursed job costs. The changes apply to taxable years beginning after December 31, 2022, and remove prior restrictions on these deductions.
Maddy summaryS 701, the Women’s Health Protection Act of 2023, prohibits states from imposing restrictions on abortion that are more burdensome than those for comparable medical procedures. It protects access to abortion before fetal viability (when a fetus could survive outside the womb) by banning requirements like unnecessary in-person visits, medically inaccurate counseling, or facility restrictions not applied to similar care. Post-viability abortions remain protected when medically necessary to safeguard a patient’s life or health. The bill preempts conflicting state laws and ensures enforcement through federal courts to uphold these access protections for patients and health care providers.