Sen. Bill Cassidy

Maddy summaryS 796, the Book Minimum Tax Repeal Act, repeals a corporate minimum tax provision in the Internal Revenue Code that previously applied to certain businesses. The bill removes the requirement for corporations to pay a minimum tax based on their alternative minimum taxable income, effectively eliminating this specific tax obligation for affected corporations. Key provisions amend Section 55 of the tax code to delete corporate minimum tax calculations and related references, treating corporations as having a zero tentative minimum tax. This change directly affects corporations that would have been subject to this minimum tax, with the repeal taking effect for taxable years beginning after December 31, 2024.

Maddy summaryThis bill extends duty-free access for Haitian apparel exports under the Caribbean Basin Economic Recovery Act until September 30, 2035. It modifies eligibility rules to maintain a 60% or higher "applicable percentage" for preferential treatment and caps annual apparel imports at 1.25% of U.S. apparel imports. The bill also restores eligibility for specific Haitian products that lost duty-free status due to past tariff schedule changes, requiring the President to update tariff schedules and report to Congress before implementation. These changes directly affect Haitian apparel manufacturers and U.S. importers of Haitian-made goods.

Maddy summaryThis bill establishes the Agricultural Trade Enforcement Task Force to address foreign trade barriers harming U.S. agricultural exports, with immediate focus on India’s WTO-violating price supports for rice, wheat, and other crops. The Task Force, to be created within 30 days, identifies systemic trade barriers, develops enforcement strategies, and collaborates with like-minded countries to file WTO disputes. It requires quarterly reports to Congress on progress, including specific plans for consulting with India on its price supports (which exceeded WTO limits by 80-90% for key commodities). The bill directly affects U.S. farmers and exporters by targeting barriers that reduce market access and competitiveness, particularly in rice and wheat markets dominated by India. It mandates concrete action through the WTO dispute process rather than new trade rules.

Maddy summaryThis bill creates a new Medicaid health home program specifically for people with sickle cell disease (SCD), beginning January 1, 2026. It requires states to provide dental and vision services to SCD patients enrolled in these health homes, regardless of whether they offer such services generally to other Medicaid beneficiaries. States must also report on care quality, access, and costs for SCD patients using these specialized health homes, and the federal government must publish best practices for implementing the program by June 2026. The bill directly affects Medicaid patients diagnosed with SCD and state Medicaid programs managing these specialized care services.

Maddy summaryThis Senate resolution (SRES 91) commemorates the third anniversary of Russia's full-scale invasion of Ukraine (launched February 24, 2022) and expresses U.S. Senate support for Ukraine. It symbolically affirms U.S. solidarity with Ukraine, rejects Russia's territorial seizures, reaffirms U.S. support for Ukraine's sovereignty and territorial integrity within its 1991 borders, and encourages continued international efforts to counter Russian aggression. As a non-binding resolution, it does not create new laws or directly affect any individuals or groups but serves as a formal statement of congressional support for Ukraine.

Federal Prisons Accountability Act of 2025  This bill modifies the appointment procedures and term of service for the Director of the Bureau of Prisons. Currently, the director is appointed by the Attorney General. This bill requires the director to be appointed by the President and confirmed by the Senate. The bill also limits the director to a single term of 10 years.

Maddy summaryS 655, the Stop Tax Penalties on American Hostages Act of 2025, prevents U.S. citizens wrongfully detained or held hostage abroad from facing tax penalties during their detention. It postpones tax deadlines and refunds penalties paid for tax years during detention (starting January 2021), directly affecting individuals identified under the Robert Levinson Hostage Recovery Act. Key mechanisms include requiring the State Department and Attorney General to provide Treasury with lists of affected individuals by January 2026, and enabling refunds for penalties paid during detention via a new Treasury program. The law applies to tax years ending before the bill's enactment, with refunds processed like standard overpayment refunds.

Maddy summaryThe Fatal Overdose Reduction Act of 2025 establishes a Medicaid demonstration program to create "Health Engagement Hubs" that provide comprehensive, drop-in services for people with opioid use disorder and other substance use disorders. These hubs would offer harm reduction services, medication-assisted treatment, counseling, and social services like housing assistance and job training, with a focus on communities disproportionately impacted by overdose deaths. States would develop payment systems for these services, with up to 10 states selected to participate for 5 years, and would be required to report on outcomes like overdose rates and treatment access. The program would be funded through a $60 million planning grant and would require states to track demographic and health outcomes to assess effectiveness.

Maddy summaryThis bill adds a new provision to the Social Security Act to provide retirement benefits for U.S. citizens wrongfully detained or held hostage abroad. It treats each qualifying month of detention as if the person earned wages equal to 1/12th of the national average wage index for that period, allowing them to qualify for Social Security benefits they would have earned had they been working. To qualify, individuals must provide federal agency documentation confirming their detention or hostage status under existing laws (the Robert Levinson Hostage Recovery Act). The policy applies to those detained before or after the bill's enactment, but excludes months after retirement age, and takes effect 24 months after enactment.

Maddy summaryThis bill (S 614) designates a specific street area in Washington, D.C. (Sumner Row NW between 16th Street and L Street NW) as "Alexei Navalny Way." It directly affects the physical location by requiring the District of Columbia to install new street signs bearing this name, replacing references to the area in official records. The bill honors Alexei Navalny, a Russian anti-corruption activist and dissident who died in a Russian prison in February 2024 after enduring government persecution, including poisoning attempts. The designation serves as a symbolic gesture of U.S. solidarity with Russian citizens advocating for democratic freedoms.