Sen. Raphael G. Warnock

Maddy summaryS 1649, the Sporting Goods Excise Tax Modernization Act, requires certain online marketplace platforms (like Amazon or eBay) to collect and pay the federal excise tax on sporting goods sold through their platforms, rather than individual sellers. It specifically targets platforms that host third-party listings, handle payments, and facilitate the import of goods from outside the U.S. (e.g., a platform selling a foreign-made golf club). The bill treats these platforms as the "importer and seller" for tax purposes, shifting responsibility to them for collecting the tax under Section 4161 of the tax code. This change applies to sales occurring 60 days after the bill's enactment, with exceptions if tax would otherwise apply to another party. The law aims to modernize tax collection for goods sold via digital marketplaces.

Maddy summaryS 1618, the Precision Agriculture Loan Act of 2025, amends existing farm loan programs to specifically include funding for precision agriculture. It expands loan eligibility for farmers to adopt precision agriculture practices (like GPS-guided equipment) and acquire related technologies (such as soil sensors). The bill adds new provisions allowing these loans to also support participation in environmental incentive programs under the Food Security Act of 1985. It streamlines administration by enabling the Farm Service Agency's Deputy Administrator to handle these loans and simplifying approvals with conservation agencies. This directly affects farmers seeking to modernize operations with technology, with the program now authorized through 2029.

Maddy summarySRES 201 is a non-binding Senate resolution designating the week of May 4-10, 2025, as "National Small Business Week." It honors small businesses and entrepreneurs across all U.S. communities for their economic contributions, citing that small businesses support over 59 million jobs. The resolution recognizes their resilience and celebrates their role in strengthening local economies. This symbolic gesture, consistent with annual presidential proclamations since 1963, does not create new laws or affect any specific group through policy changes.

Maddy summaryThis bill expands the use of 529 college savings plans to cover tuition and related costs for specific aviation training. It allows students to use 529 funds for qualified aviation maintenance courses at FAA-approved Part 147 schools and qualified commercial pilot courses at FAA-approved flight schools (Part 61 or Part 141). The change directly affects students pursuing careers as aircraft maintenance technicians or commercial pilots by making these training costs eligible for tax-advantaged savings. The provision amends the Internal Revenue Code to include these specific aviation programs under existing 529 plan rules, effective after the bill's enactment.

Maddy summaryThis bill requires colleges and universities to improve their net price calculators - tools that help prospective students estimate actual college costs after aid. It mandates clearer website placement, detailed cost breakdowns (including tuition, room/board, books, and available aid), and data updated within two academic years. Calculators must also prominently display privacy protections, stating no personal information is sold or stored. These changes directly affect all institutions of higher education that operate such calculators, aiming to make cost estimates more transparent and user-friendly for students and families.

Maddy summaryThis bill establishes uniform standards for electronic and remote notarizations across state lines. It requires notaries to use communication technology for remote notarizations, verify identities through two methods (like ID checks or witness testimony), and create audio-visual recordings of the process. The law ensures courts and states recognize valid remote notarizations performed under these rules, treating them as equivalent to in-person notarizations. It explicitly preserves state authority over notary practices and does not force notaries to offer remote services.

Maddy summaryThis Senate resolution (SRES 193) designates April 2025 as "Financial Literacy Month" to raise public awareness about the importance of personal financial education and the consequences of financial illiteracy. It does not create new laws or directly affect specific groups; instead, it calls on federal, state, local, school, nonprofit, and business entities to observe the month with educational programs. The resolution cites statistics on unbanked households, student debt, and the benefits of financial education as context, but the only action taken is the symbolic designation. This is a procedural resolution with no binding requirements.

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

Assault Weapons Ban of 2025 This bill makes it a crime to knowingly import, sell, manufacture, transfer, or possess a semiautomatic assault weapon (SAW) or large capacity ammunition feeding device (LCAFD). The prohibition does not apply to a firearm that is (1) manually operated by bolt, pump, lever, or slide action, except for certain shotguns; (2) permanently inoperable; (3) an antique; (4) only capable of firing rimfire ammunition; or (5) a rifle or shotgun specifically identified by make and model. The bill also exempts from the prohibition the following, with respect to a SAW or LCAFD: importation, sale, manufacture, transfer, or possession related to certain law enforcement efforts, or authorized tests or experiments; importation, sale, transfer, or possession related to securing nuclear materials; and possession by a retired law enforcement officer. The bill permits continued possession, sale, or transfer of a grandfathered SAW, which must be securely stored. A licensed gun dealer must conduct a background check prior to the sale or transfer of a grandfathered SAW between private parties. The bill permits continued possession of, but prohibits sale or transfer of, a grandfathered LCAFD. Newly manufactured LCAFDs must display serial number identification. Newly manufactured SAWs and LCAFDs must display the date of manufacture. The bill also allows a state or local government to use Edward Byrne Memorial Justice Assistance Grant Program funds to compensate individuals who surrender a SAW or LCAFD under a buy-back program.

Maddy summarySRES 186 designates April 29, 2025, as National Fentanyl Awareness Day to raise public awareness about the dangers of counterfeit fentanyl pills. The resolution specifically aims to inform families and young people about how fake pills - often disguised as legitimate medications - contribute to overdose deaths, citing that illicit fentanyl was involved in 81% of drug deaths among youth aged 14-23 in 2023. It does not create new laws or funding but formally supports existing efforts to combat counterfeit pills and encourages awareness campaigns. The resolution highlights alarming statistics, including 51,010 fentanyl-related overdose deaths in 2024 and low youth awareness (only 55% of teens knew about counterfeit pills).