Sen. Jon Ossoff

Maddy summaryThis bill excludes certain federal broadband grants from recipients' taxable income, directly affecting internet service providers, local governments, tribes, and other entities receiving qualifying grants under specific programs. Key provisions clarify that grant money from programs like the Infrastructure Investment and Jobs Act's Broadband Equity, Access, and Deployment Program (Section 60102) or State Digital Equity Grants (Section 60304) is not counted as income. It also prevents double tax benefits by disallowing deductions for expenses covered by these grants and reducing the adjusted basis of related property. The rule applies to grants received after March 11, 2021, and covers grants funded through federal broadband initiatives or state/local programs using specific federal funds.

Maddy summaryThis bill allows timber landowners to claim a tax deduction for losses of uncut timber caused by disasters like fire, storms, insects, or drought. It sets a minimum deduction based on the pre-loss appraised value minus salvage value, requiring certified appraisals within one year (with an option to estimate initially). Crucially, landowners must reforest the affected area with hardwoods or softwoods within five years to maintain the deduction, or face recapture of the tax benefit. The provision applies only to timber held for business sale, not passive investments.

Maddy summaryThe JOBS Act of 2023 expands Federal Pell Grant eligibility to short-term job training programs that provide 150-600 clock hours (8-15 weeks) of instruction aligned with in-demand local industries. It directly affects students enrolled in eligible career-focused programs at institutions of higher education, requiring programs to offer industry-recognized credentials and meet validation standards from employers or sector partnerships. Key provisions include mandatory industry validation of program quality, institutional credit articulation for noncredit programs, and lowering the minimum Pell Grant percentage from 10% to 5% for qualifying students. The bill ensures these programs count toward students’ total Pell Grant eligibility period while maintaining standard Pell Grant terms and conditions.

Maddy summaryS 173, "Ethan's Law," requires firearm owners to store guns securely in homes where minors (under 18) or individuals ineligible to own firearms might access them. It amends federal law to make non-compliant storage an offense punishable by a $500 fine per violation, with enhanced penalties (up to 5 years in prison) if injury or death results. The bill creates a federal grant program to support states with laws matching its secure storage requirements, offering funding incentives for states that enact similar measures. It directly affects homeowners with firearms in households containing minors or prohibited persons, aiming to reduce accidental child access and firearm-related injuries.

Maddy summaryThis bill increases funding for two key U.S. agricultural export promotion programs. It raises the annual budget for the Market Access Program from $200 million to $400 million and for the Foreign Market Development Cooperator Program from $34.5 million to $69 million, extending these funding levels through 2029 (previously capped at 2023). The bill directly affects U.S. agricultural producers and exporters, including those growing commodities like soybeans, beef, dairy, and wheat, by providing more resources to access international markets. These changes aim to counter competitive disadvantages from foreign competitors and address years of stagnant funding adjusted for inflation.

Maddy summaryThis bill authorizes the posthumous award of a Congressional Gold Medal to Fred Korematsu, a Japanese American civil rights advocate who challenged the WWII internment of Japanese Americans. It directs the Treasury Secretary to create a single gold medal bearing Korematsu's image and name, which will be displayed at the Smithsonian Institution. The bill also permits the sale of bronze duplicates to cover production costs. The medal recognizes Korematsu's lifelong advocacy for civil liberties and his role in exposing the government's misleading claims that led to the Supreme Court's 1944 Korematsu v. United States decision. This is a commemorative measure with no new legal requirements or policy changes.

This resolution congratulates the University of Georgia Bulldogs football team for an incredible season and winning the 2023 National Collegiate Athletic Association College Football National Championship.

Maddy summaryThis bill establishes a federal grant program to help state and local governments protect witnesses in serious crime cases. It provides competitive grants (up to 75% federal funding) to jurisdictions with high rates of witness intimidation, homicide, violent crime, drug offenses, or organized crime, prioritizing areas lacking protection infrastructure. Grantees must report on their programs, and the Justice Department will develop and share best practices for witness safety, relocation, and financial assistance. The program is authorized for $30 million annually through 2027.

Maddy summaryThis bill would admit Washington, D.C. as the 51st state, officially named "State of Washington, Douglass Commonwealth," granting it full representation in Congress with two Senators and one Representative. It would establish a "Capital" area within the new state that remains under federal jurisdiction, including the White House, Capitol Building, and other key government properties. The bill would repeal the District of Columbia's congressional delegate position and the 23rd Amendment, which currently provides D.C. with electoral votes in presidential elections. It would also provide for the transition of federal properties, courts, and government functions while maintaining federal control over the Capital area.

Maddy summaryS 45 extends a tax credit for employer social security taxes paid on employee tips to beauty service establishments (like salons, spas, and barbershops), directly affecting businesses where tipping is customary for services such as hair care, nail care, or esthetics. It creates a "safe harbor" that protects businesses from IRS tip audits if they implement employee tip reporting training, monthly tip tracking, and maintain records for four years. The bill also requires businesses renting space to beauty service providers (e.g., salon landlords) to report annual rental income over $600 to the IRS. Finally, it mandates a 5-year GAO study on how the tax credit impacts small business tax compliance and employee benefits.