IRS Accountability and Taxpayer Protection Act This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.
Maddy summaryThe Combating Violent and Dangerous Crime Act amends federal criminal statutes to clarify legal standards and increase penalties for specific violent crimes. It clarifies that assaults on federal officers are general intent crimes (removing the need to prove defendants specifically intended to harm officers), increases carjacking penalties to 20 years for first offenses (up from 15) and up to 40 years when weapons are used, and creates a new offense for distributing candy-flavored controlled substances to minors with penalties of up to 20 years for repeat violations. The bill also updates sentencing guidelines to require a 2-level enhancement for the new candy-flavored drug offense. These changes apply to existing federal criminal codes without creating new crime categories beyond the specified provisions.
Maddy summaryThis bill establishes a new framework for "industry-recognized apprenticeship programs" under federal law. It creates a process for the Secretary of Labor to recognize private or public entities (standards recognition entities) that can approve apprenticeship programs meeting specific standards. Programs must include paid work, on-the-job learning, mentorship, classroom instruction, written training plans, safety components, and provide industry-recognized credentials. The bill directly affects employers, training providers, and apprentices by setting minimum quality standards for these programs and streamlining recognition. Existing registered apprenticeship programs remain unaffected by this new framework.
Maddy summaryThis bill amends key labor laws to strengthen worker protections and clarify union election processes. It requires employers to provide voter lists for union elections with only one employee-chosen contact detail (like email or phone), mandates secret ballot elections for union representation, and restricts union dues from funding non-representational activities without written employee consent for at least 35 days. The bill also clarifies joint employment standards, making it harder for companies to avoid responsibility for workers' pay and conditions, and adds tribal sovereignty protections to labor law definitions. These changes directly affect employers, unions, and employees in collective bargaining contexts.
Maddy summaryThis bill amends the Public Health Service Act to give the Secretary of Health and Human Services authority to temporarily restrict people and property entering the U.S. from specific foreign countries. It directly affects border crossings from nations identified as sources of significant fentanyl smuggling that poses a serious public health danger. The key provision allows the Secretary to prohibit or limit these entries for a set period, based on their determination that such restrictions are necessary to avert the risk of fentanyl introduction. The measure focuses on public health protection related to fentanyl trafficking, not broader immigration policy.
Maddy summarySRES 161 is a symbolic Senate resolution designating April 22-30, 2023, as "National Park Week." It does not create new laws or affect specific groups, but formally recognizes the National Park System's significance. The resolution highlights the parks' historical value, visitor impact (312 million visits in 2022), and economic contributions ($42.5 billion in 2021). It encourages public engagement with national parks but contains no funding, regulatory changes, or policy mechanisms. As a procedural resolution, it serves purely to honor the parks' legacy.
Maddy summarySRES 120 is a ceremonial Senate resolution designating March 23, 2023, as "National Women in Agriculture Day." It recognizes the significant contributions of women in U.S. agriculture, citing that they represent over one-third of agricultural producers and generated $148 billion in sales in 2017. The resolution encourages citizens to acknowledge women in the field and supports their roles as producers, educators, mentors, and leaders. As a symbolic gesture, it does not create new laws or funding but aims to highlight their impact on the agricultural workforce and food systems.
Maddy summaryThis bill restricts federal funding for state and local governments that qualify as "sanctuary jurisdictions" under its definition. A sanctuary jurisdiction is defined as any state or local area that prohibits sharing immigration status information or refusing to comply with federal immigration detainers (with an exception for crime victims/witnesses). The bill blocks funding for Economic Development Administration grants and Community Development Block Grants if projects are located in such jurisdictions or if recipients become sanctuary jurisdictions during the grant period. Recipients must return funds if they become sanctuary jurisdictions, and the U.S. government will reallocate those funds to non-sanctuary areas.
Maddy summaryThe ALIGN Act (S 1117) permanently allows businesses to immediately deduct the full cost of qualified property (like equipment or machinery) purchased and placed in service after September 27, 2017, instead of depreciating it over time. This tax provision directly affects businesses that invest in qualifying assets, reducing their taxable income in the year of purchase. The bill amends the Internal Revenue Code to set a 100% "applicable percentage" for these deductions, making the change permanent. Conforming updates to related tax code sections ensure the provision works with existing rules, effective as if included in prior legislation.
Maddy summaryThe Health Savings Act of 2023 makes several key changes to health savings accounts (HSAs) to increase accessibility and flexibility. It renames "high deductible health plans" to "HSA-qualified health plans" and allows both spouses to make catch-up contributions to the same HSA account. The bill increases the maximum annual HSA contribution limit to match the deductible and out-of-pocket limit, and expands qualifying medical expenses to include exercise equipment, certain nutritional supplements, and periodic provider fees. It also clarifies how HSAs interact with other health accounts like flexible spending accounts (FSAs) and health reimbursement arrangements (HRAs). These changes primarily affect individuals who use HSAs, their families, and healthcare providers who work with these accounts.
