Sen. Mike Lee

Maddy summaryS.1108, the Death Tax Repeal Act of 2023, repeals the federal estate tax and generation-skipping transfer tax for estates of people who die after the bill's enactment. It also modifies the gift tax by establishing a $10 million lifetime exemption (adjusted for inflation) and creating a new tax rate schedule for gifts. This bill directly affects high-net-worth individuals who would have paid estate or gift taxes on large transfers of wealth. The changes take effect after the bill's passage, with the exemption adjusted annually for inflation.

Maddy summaryThis bill prohibits the Department of Homeland Security (DHS) from awarding grant funds to any entity that would use those funds for: (1) programming promoting partisan political advocacy or discrimination based on political views, or (2) programming designed to counter specific political viewpoints on topics like COVID-19, vaccination, immigration, or crime. It directly affects organizations receiving DHS grants by restricting how they can spend federal funds. The policy change limits grant usage to non-partisan activities, banning funds from supporting political campaigning or narrative counter-messaging on defined topics.

Maddy summarySRES 523 is a Senate resolution honoring the late Senator Herb Kohl of Wisconsin. The resolution expresses the Senate's sorrow at his death, directs the Secretary of the Senate to communicate it to the House of Representatives and send a copy to his family, and instructs the Senate to adjourn as a mark of respect. This procedural resolution does not create new laws or affect policy, but formally commemorates Kohl's service and legacy. It was introduced by a bipartisan group of Senators and passed unanimously on January 11, 2024.

Maddy summaryS 3619, the GUARD Act, restricts abortion access for Coast Guard members and their dependents. It prohibits using Coast Guard funds or facilities for abortions except when the mother's life is endangered or the pregnancy results from rape or incest. The bill also bans covering travel, lodging, or related expenses for abortion care under these same limited exceptions. This directly affects Coast Guard personnel and their dependents seeking abortion services through military channels. The law imposes these restrictions on all Coast Guard medical and administrative operations.

Maddy summaryS 3624, the Protecting Life in Foreign Assistance Act, restricts U.S. federal funding for organizations that perform, promote, or support abortions internationally. It prohibits federal funds from being provided to foreign or domestic groups (including NGOs and multilateral organizations) that conduct abortion services, provide related counseling or referrals, develop abortion tools, or financially support such activities. The bill also blocks funding for groups that fail to maintain strict separation between abortion-related work and other programs receiving U.S. aid. This directly affects foreign aid recipients and domestic organizations administering international programs that involve abortion-related services.

Maddy summaryThis bill amends federal law to ensure military offenses under the Uniform Code of Military Justice (UCMJ) are treated equally with civilian offenses in child exploitation cases. It updates references throughout Title 18 to replace outdated phrasing (like "section 920 of title 10") with "the Uniform Code of Military Justice" in key provisions. The changes directly affect military personnel facing federal prosecution for child exploitation, ensuring their cases align with civilian legal standards. The bill makes no new penalties but clarifies that UCMJ offenses are considered equivalent to state offenses under federal sentencing guidelines.

Maddy summaryThis bill restricts health savings account (HSA) and similar account reimbursements for abortions, except in specific cases. It amends tax code provisions to exclude most abortion expenses from qualified HSA distributions, Archer MSAs, health flexible spending accounts, health reimbursement arrangements, and retiree health accounts. Exceptions allow reimbursement for abortions resulting from rape or incest, or when a physician certifies the pregnancy poses a life-threatening physical condition to the woman. The changes apply to expenses incurred after December 31, 2024. The bill directly affects individuals using these tax-advantaged health accounts seeking abortion coverage.

Maddy summaryS 3604, the Safeguarding Charity Act, clarifies that tax exemptions under IRS Section 501(c) or 401(a) do not count as "Federal financial assistance" for regulatory purposes. The bill amends U.S. Code to explicitly exclude tax-exempt status from definitions of federal assistance in all federal laws, rules, or regulations. This directly affects tax-exempt charities and nonprofits that rely on IRS 501(c) status, ensuring their tax exemptions are not treated as government funding when applying federal programs or requirements.

Maddy summaryThis bill amends the federal tax code to exclude abortion costs from medical expense deductions. It prevents taxpayers from deducting abortion expenses on their federal income tax returns, directly affecting individuals who pay for abortions. The bill includes exceptions for abortions needed to save a woman's life (due to pregnancy-related conditions), or in cases of rape or incest, as certified by a physician. The policy change applies to taxable years starting after the bill's enactment. This alters how abortion expenses are treated for tax purposes but does not affect access to abortion services.

Maddy summaryThe Mandatory Removal Proceedings Act (S 3587) requires the Secretary of Homeland Security to immediately start removal proceedings for non-citizens whose visas are revoked due to security concerns. It removes the previous discretion of the Secretary to decide whether to proceed, mandating automatic removal when a visa revocation occurs under specific security grounds outlined in immigration law. This policy directly affects foreign nationals with visas revoked on security-related grounds, such as those posing threats to national security. The bill changes the procedural step after visa revocation without altering the grounds for revocation itself.