Sen. Bill Cassidy

Maddy summaryThe Main Street Tax Certainty Act permanently extends the 20% tax deduction for qualified business income (QBI), which currently applies to owners of pass-through businesses like sole proprietorships, partnerships, and S corporations. The bill achieves this by amending the tax code to remove an expiration date (via striking subsection (i) of Section 199A of the Internal Revenue Code). This change directly affects small business owners who rely on the QBI deduction to reduce their taxable income. The key provision eliminates uncertainty about the deduction’s future, ensuring continued eligibility without requiring future legislative action.

Maddy summaryThis bill bars federal funding for state or local databases that track lawfully owned firearms or their owners. It directly affects states and local governments maintaining such databases, preventing them from using federal money to create or maintain these records. The law includes an exception allowing funding for databases tracking lost or stolen firearms and their owners. The key provision is a federal funding prohibition targeting databases of legal gun ownership, not the databases themselves.

Stop Tax Penalties on American Hostages Act This bill postpones certain tax filing deadlines for U.S. nationals and their spouses who are unlawfully or wrongfully detained abroad or held hostage abroad. It also allows for reimbursement and abatement of penalties and fines paid by detained individuals.

Maddy summaryThe Reforming Disaster Recovery Act establishes a Long-Term Disaster Recovery Fund to provide grants for long-term recovery after major disasters, primarily benefiting low- and moderate-income households in communities most impacted by disasters. It creates a new Community Development Block Grant Disaster Recovery Program that requires grantees to allocate at least 70% of funds to help low- and moderate-income people, with funds distributed based on unmet needs for housing, economic revitalization, and infrastructure. The bill mandates detailed planning with public input before funds are distributed, requires grantees to prioritize mitigation activities in hazard-prone areas, and includes provisions for preliminary funding to speed up recovery before final assessments are complete. It also requires annual reporting on fund usage to ensure transparency and accountability, while coordinating with FEMA and other agencies to prevent duplication of benefits.

Maddy summaryThe Forest Data Modernization Act of 2023 requires the USDA Forest Service to update how it collects and reports forest data, particularly focusing on forest carbon and land use. It mandates new data collection methods like timber product studies and nationwide woodland owner surveys, and adds specific requirements for tracking forest carbon (including soil carbon) and improving data consistency across reports. The bill also requires the Secretary to submit updated strategic plans every 5 years, detailing plans to integrate remote sensing technology, expand data collection for carbon stocks at multiple levels, and improve transparency. All collected data must remain publicly accessible while protecting confidential information about plot locations and individual woodland owners.

Maddy summaryS 1703, the PACE Part D Choice Act of 2023, gives Medicare beneficiaries enrolled in PACE programs (who do not receive Medicaid) the option to choose an external prescription drug plan starting in 2025. It requires that any external plan chosen must have equal or lower estimated out-of-pocket costs and comparable federal subsidies compared to the PACE program's own drug plan. PACE programs must provide enrollment information and assistance to members, monitor drug use for those who switch, and share claims data with the external drug plan provider. This bill directly affects PACE enrollees who are Medicare-only beneficiaries seeking prescription drug coverage.

Maddy summaryThis bill extends Medicare reimbursement rate increases for ground ambulance services through 2028. It adjusts specific payment percentages for ambulance providers: maintaining a 26.7% rate increase for "super rural" ambulance services and setting 4.3% and 3.4% increases for other ground ambulance services during 2025-2028. These changes directly affect Medicare beneficiaries using ground ambulance services and the ambulance providers who serve them, particularly in rural areas. The bill modifies existing Social Security Act provisions to adjust payment rates without altering Medicare eligibility or coverage rules. It provides temporary rate adjustments to help sustain ambulance service availability during this period.

Maddy summaryThis bill modifies IRS reporting rules for third-party payment processors (like payment apps or platforms). It raises the threshold for reporting small transactions by changing the "de minimis" exception: processors no longer need to report transactions under $10,000 per payee or fewer than 50 total transactions annually. The change directly affects payment processors handling numerous small transactions, reducing their reporting burden. The new rules apply to transactions settled after December 31, 2023.

Maddy summarySRES 215 is a Senate resolution designating May 9, 2023, as National Fentanyl Awareness Day. It supports raising public awareness about the dangers of fake or counterfeit fentanyl pills, which are often disguised as legitimate medications and contribute to overdose deaths. The resolution encourages existing law enforcement efforts to combat counterfeit pill distribution and acknowledges the severe impact of fentanyl on young people, citing statistics on rising overdose deaths. It does not create new laws or funding but formally recognizes the issue through congressional support.

Maddy summaryThis resolution designates the week of May 14-20, 2023, as "National Police Week" to honor law enforcement officers who have died in the line of duty. It recognizes 444 officers killed in 2022 (including specific names listed in the resolution) and acknowledges 32 officers killed in 2023, while expressing support for law enforcement personnel. The resolution encourages the public to observe this week by honoring law enforcement officers and promoting awareness of their essential service. As a ceremonial resolution, it does not create new policy or alter existing laws.