Rep. W. Gregory Steube

Maddy summaryThe Save America's Family Forests Act of 2026 provides tax incentives to encourage landowners to replant forests damaged by natural disasters. It increases the standard tax deduction for routine reforestation projects from $10,000 to $30,000 per property and adjusts these amounts annually for inflation. Additionally, the bill allows a special deduction of up to $1 million for expenses related to replanting trees destroyed by federally declared disasters, with specific rules to prevent double-dipping with other tax benefits. These financial benefits are designed to help taxpayers recover costs and promote forest regeneration without changing the underlying laws governing disaster relief or timber management.

Maddy summaryThis bill requires the IRS to specify exactly what information it seeks from third parties (like banks or employers) before contacting them, rather than making vague requests. It gives taxpayers a minimum 45-day window to provide that specific information themselves before the IRS contacts others. Exceptions apply for cases involving tax collection or when the IRS determines information is necessary regardless of whether the taxpayer could provide it. The law applies to notices issued after a 12-month delay from its enactment date. It directly affects taxpayers whose information is sought by the IRS from third parties.

Maddy summaryThe PRIMATE Act prohibits the importation of live nonhuman primates into the United States, with specific exceptions for accredited zoos and aquariums. Under this law, importers must certify that these animals will not be used for experiments, testing, or breeding for such purposes. U.S. Customs and Border Protection will deny entry to shipments containing these animals, and violators face civil penalties of up to $50,000 per violation or forfeiture of the animals. The Department of the Treasury is required to issue detailed regulations to enforce these rules within one year of the bill's enactment.

Maddy summaryThe Small Business Tax Cut Act increases the qualified business income deduction from 20 percent to 23 percent for eligible taxpayers, directly affecting small business owners and investors. The bill modifies income thresholds that limit this deduction for higher earners and extends the phase-in rules for taxable income above certain limits. Additionally, it allows dividends from qualified business development companies to be treated similarly to qualified REIT dividends for deduction purposes. These changes apply to taxable years beginning after December 31, 2026.

Maddy summaryThe Equal Treatment for Farmers Act removes references to 'socially disadvantaged farmers and ranchers' from multiple federal agricultural laws and programs. This bill amends various statutes including the Federal Crop Insurance Act, Consolidated Farm and Rural Development Act, and other agricultural legislation to eliminate special preferences or categories based on social disadvantage status. The legislation also prohibits the USDA from providing any preference, priority consideration, or enhanced benefits based on race or gender in its programs. These changes affect how federal agricultural assistance, loans, and benefits are categorized and distributed to farmers and ranchers.

Maddy summaryThe DEPORT Act of 2026 proposes changes to U.S. immigration law regarding terrorism-related offenses. It would require all naturalization applicants to attest under oath that they have not committed, have charges pending for, or intend to commit specific terrorism-related crimes. The bill also establishes new procedures for denaturalizing U.S. citizens, allowing convictions or credible evidence of these offenses to be used as grounds for revoking citizenship, with certain presumptions of illegal procurement. Furthermore, it would make individuals convicted of such offenses inadmissible to the U.S., deportable if denaturalized, ineligible for most immigration benefits, and permanently barred from future admission. These provisions directly affect naturalization applicants, naturalized citizens, and aliens seeking admission or other immigration benefits.

Maddy summaryThe Stop Climate Shakedowns Act of 2026 prohibits state and local governments from suing energy companies for damages related to climate change or greenhouse gas emissions. This bill declares that regulating emissions is exclusively a federal responsibility and voids any state laws that hold energy businesses liable for alleged climate harms. Consequently, all pending lawsuits of this nature against energy producers must be dismissed immediately, preventing states from imposing retroactive penalties for past lawful operations. The legislation directly affects companies involved in the production, refinement, and sale of oil, gas, and coal by shielding them from civil liability in both state and federal courts.

Maddy summaryThe OPTIONS Act establishes a new type of employer-sponsored benefit arrangement called a Qualified Benefit Options Plan (QBOP), affecting employers and their employees. Under a QBOP, employees can choose how their employer's contributions are allocated among various pre-tax qualified benefits, such as contributions to retirement plans, health savings accounts, or educational assistance programs. A key distinction is that employees cannot opt to receive cash or other taxable benefits instead of these qualified benefits. Employer contributions made through a QBOP are excluded from an employee's taxable income, offering a tax-advantaged way for employers to provide flexible benefit options. The bill includes rules to ensure benefits are not disproportionately skewed towards highly compensated employees and applies to taxable years beginning after December 31, 2025.

Maddy summaryHR 8295, the Protecting Families from Fertility Fraud Act of 2026, creates a new federal crime for knowingly misrepresenting the nature or source of DNA used in assisted reproductive technology or assisted insemination. This directly affects fertility clinics, practitioners, and patients undergoing such procedures. Individuals found guilty could face up to 10 years in prison, a fine, or both. The bill defines federal jurisdiction for these offenses, primarily involving interstate commerce, and extends the statute of limitations to 10 years after identification through DNA testing. It also adds this new crime to the list of "racketeering activities" under federal law.

Maddy summaryThe SEPTIC Act proposes to make financial assistance received by homeowners from state or local governments for certain wastewater management improvements tax-free. It would amend current tax law to exclude from taxable income any direct or indirect subsidy provided to a resident for the purchase or installation of wastewater management measures on their primary residence. These measures are defined as installations or modifications primarily designed to manage wastewater, such as septic tanks and cesspools. This change means homeowners would not have to pay federal income tax on such financial aid.