Sen. Angus S. King, Jr.

Maddy summaryThis bill enhances the Child and Dependent Care Tax Credit to help more families afford childcare. It increases the credit percentage to 50% for lower-income families (up from 35%), raises the income threshold for full credit ($125,000 to $400,000 phaseout), and doubles the maximum credit amounts ($3,000/$6,000 to $8,000/$16,000 for one/two or more children). The credit becomes refundable for qualifying families, meaning those who owe little or no income tax can receive the full credit as a refund. It also includes annual inflation adjustments to maintain the credit's value over time.

Maddy summaryThis bill increases the federal tax credit for rehabilitating historic buildings from 20% to 30% for projects under $3.75 million (or $5 million in rural areas), up from the current rate. It allows property owners to transfer unused credits to other taxpayers and expands eligibility to include more building types. The bill also removes certain tax adjustments for these projects and simplifies rules for tax-exempt properties. These changes primarily affect developers and owners of small historic properties, especially in rural communities seeking tax incentives for rehabilitation.

Maddy summaryThe New England Coastal Protection Act prohibits the federal government from issuing new leases for oil and gas exploration, development, or production in the Outer Continental Shelf off the coasts of Maine, New Hampshire, Massachusetts, Rhode Island, and Connecticut. This bill directly affects energy companies seeking offshore drilling permits and the federal government, which would no longer be allowed to grant such leases. The key mechanism amends the Outer Continental Shelf Lands Act to add a specific prohibition banning all new oil and gas leasing in the designated coastal states. The bill would prevent future oil and gas development in these waters but does not impact existing leases or operations.

Maddy summaryThis bill makes the federal adoption tax credit refundable, allowing eligible taxpayers to receive a refund even if they owe no income tax. It directly affects families who paid qualified adoption expenses (like court fees or agency costs) but previously couldn't claim the full credit due to its non-refundable status. Key provisions include redesignating the credit in tax law as "section 36C" (making it refundable), adding standardized third-party affidavits to verify adoptions, and ensuring existing credit carryforwards are treated as refundable starting in 2025. The changes take effect for tax years beginning after December 31, 2024.

Maddy summaryThe COAST Anti-Drilling Act of 2025 prohibits new oil and gas leasing in four specific coastal planning areas of the outer Continental Shelf: the North Atlantic, Mid-Atlantic, South Atlantic, and Straits of Florida. It amends the Outer Continental Shelf Lands Act to require the Secretary not to issue any leases or authorizations for exploration or production in these areas. The bill directly affects oil and gas companies seeking to develop resources in these coastal regions by blocking new federal leasing activities. This policy change prevents future drilling permits in these designated zones, as defined in the 2023 Bureau of Ocean Energy Management leasing program.

Maddy summaryThis bill amends federal meat and poultry inspection laws to allow state-inspected meat and poultry products to be sold across state lines. It removes the previous restriction that limited such products to sales only within the state where they were inspected, enabling interstate commerce for products meeting state inspection standards. The bill requires the Secretary of Agriculture to permit interstate shipments of properly inspected state products and prohibits states from blocking the movement or sale of these items. It directly affects small meat and poultry producers, processors, and retailers who rely on state inspection programs instead of federal oversight. The change aims to expand market access for these businesses without altering inspection standards.

Maddy summaryThis is a symbolic Senate resolution (SRES 167), not a binding bill. It formally recognizes the Arctic Council's role as a key forum for international cooperation on Arctic environmental protection, sustainable development, and Indigenous engagement. The resolution reaffirms the U.S. commitment to active participation in the Council, urges continued funding for U.S. Arctic Council activities, and emphasizes the importance of U.S. leadership - including maintaining the Arctic Ambassador-at-Large position - to address climate change and geopolitical challenges in the region. It directly affects U.S. diplomatic engagement with the Arctic Council and its member states.

Maddy summaryThe GOSAFE Act prohibits the import, sale, manufacture, transfer, or possession of gas-operated semi-automatic firearms and large capacity ammunition feeding devices (those holding more than 10 rounds). It defines gas-operated firearms as those using gas pressure to cycle the action and requires the Attorney General to publish a list of prohibited firearms within 180 days. The bill includes exemptions for single-shot weapons, muzzle-loaders, firearms with permanently fixed magazines under 10 rounds, and certain other specific types. Manufacturers must now seek approval for new semi-automatic firearms through a process requiring detailed documentation, and the bill establishes a Firearm Safety Trust Fund to cover administrative costs. Violations of these provisions can result in fines up to $5,000 or up to 12 months in prison.

Maddy summaryThe BUMP Act (S 1374) bans devices that increase the firing rate of semiautomatic firearms to mimic machineguns, directly affecting owners of modified firearms. It prohibits importing, selling, or possessing devices (like "bump stocks") that speed up firing or eliminate the need for separate trigger pulls, and requires registration of existing modified semiautomatics within 120 days. The law exempts government agencies and pre-enactment modifications that are registered. This targets specific firearm modifications, not all semiautomatic weapons.

Maddy summaryThis bill, the Tax Cut for Workers Act of 2025, expands the Earned Income Credit (EIC) to make it more accessible and generous for low-income workers without children. It lowers the minimum age for the credit from 25 to 19 (with exceptions for students, former foster youth, and homeless youth), removes the maximum age limit, and increases the credit amount and income thresholds. The bill also adjusts these amounts for inflation and allows taxpayers to use their prior year’s earned income if it was higher, applying to taxable years starting after 2025. These changes extend the credit to U.S. territories like Puerto Rico and American Samoa without prior time limits.