Rep. David Kustoff

Maddy summaryThe Small Business Taxpayer Bill of Rights Act of 2025 strengthens protections for small businesses in their interactions with the IRS. Key provisions include expanding eligibility for cost awards to small businesses regardless of net worth (with a $50 million gross receipts threshold), increasing civil damages for IRS misconduct from $1 million to $5 million, and banning ex parte communications between IRS staff. The bill establishes new rights for taxpayers including the right to independent conferences with IRS Appeals, limits lien enforcement against primary residences, and requires consideration of economic hardship when releasing levies. It also creates alternative dispute resolution procedures and repeals the partial payment requirement for offers-in-compromise.

Maddy summaryHR 2724, the "Protecting Our Supreme Court Justices Act of 2025," amends federal law to increase penalties for obstructing justice through picketing or parading near Supreme Court justices. It changes Section 1507 of Title 18 U.S. Code to raise the maximum prison sentence for such obstruction from one year to five years. This bill directly affects individuals who engage in protests or demonstrations that physically block, harass, or impede Supreme Court justices or their property, making the criminal penalty more severe. The key provision is the specific increase in the maximum sentence for these actions.

Maddy summaryThe Affordable Housing Credit Improvement Act of 2025 would reform the Low-Income Housing Credit program, which provides tax credits to developers of affordable housing. It would increase state allocations based on population with annual cost-of-living adjustments, modify tenant eligibility rules to allow higher income limits for some residents, and add protections for domestic violence victims in housing. The bill would simplify rules for rural and Native American housing projects, clarify credit eligibility requirements, and require greater transparency in program administration. These changes would directly affect developers, property owners, and low-income tenants in housing projects that receive LIHC tax credits.

Maddy summaryThe Small Business Tax Fairness and Compliance Simplification Act (HR 2603) extends a tax credit for employer social security taxes on employee tips in beauty service businesses (like salons, barbershops, and spas) if tips exceed 15% of the business's gross receipts from those services. It creates a "safe harbor" for employers: if they educate employees on tip reporting, track monthly tip income (for amounts $20+), and maintain records for four years, the IRS cannot audit them for tip reporting issues. Additionally, landlords renting space to beauty service businesses must report annual rental payments of $600+ per tenant to the IRS, including tenant details and payment history, with a statement provided to each tenant by January 31. These provisions target small beauty service businesses and their landlords to simplify tax compliance and clarify reporting requirements.

Maddy summaryHR 2574, the "No Iranian Energy Act," amends existing sanctions law to explicitly prohibit U.S. sanctions on natural gas transactions involving Iran. It expands the Iran Freedom and Counter-Proliferation Act of 2021 by adding natural gas to the list of energy sectors subject to sanctions under Sections 1244 and 1247 of the law. The bill directly affects foreign entities or governments that engage in the sale, supply, or transfer of natural gas to or from Iran. This change modifies existing legal provisions without creating new sanctions, targeting Iran's gas industry as part of broader sanctions policy.

Maddy summaryThis bill creates a new Medicare payment model (the "Comprehensive Alternative Response for Emergencies Model") that allows Medicare Part B to cover ground ambulance services provided in response to emergency medical calls *without* a full transport. It directly affects Medicare beneficiaries receiving emergency ambulance care and ambulance providers, ensuring they are paid for services like dispatch and initial response that don't include transport. The model requires payment rates to align with standard transport payments, mandates compliance with state protocols, and operates for a 5-year test period. A report by the Comptroller General will evaluate the model's impact on beneficiary access, outcomes, and regional differences after 4 years.

Maddy summaryHR 2575 terminates specific financial authorizations related to Iran. It ends a 2023 waiver allowing funds transfer from South Korea to Qatar and all related licenses issued by the Treasury's Office of Foreign Assets Control (OFAC). The bill also prohibits the President from reissuing similar waivers or licenses that would permit the Iranian government or Iranian individuals to access certain financial accounts. This directly affects Iran's ability to access designated funds previously authorized under prior legislation. The law creates a permanent restriction on these financial arrangements without requiring new congressional approval.

Maddy summaryThis bill, titled "Secure Family Futures Act of 2025" but actually focused on tax code changes, primarily affects a specific subset of insurance companies. It amends the Internal Revenue Code to exclude certain debts (like bonds or notes) held by these companies from being counted as capital assets (Section 2), and extends their capital loss carryover period to 10 years for losses from foreign expropriation or losses incurred by these companies (Section 3). The changes apply to debts acquired and losses arising after December 31, 2025. The bill's title is misleading, as it does not relate to family policy but is a technical tax amendment targeting defined insurance industry entities.

Maddy summaryThe Recovery of Stolen Checks Act (HR 1155) allows taxpayers who have lost or had a paper tax refund check stolen to choose receiving a replacement refund via direct deposit instead of a paper check. Taxpayers must make this election within six months of the law's enactment, and the Treasury Department will establish the required procedures. The bill amends the Internal Revenue Code to require the Secretary of the Treasury to create regulations for this process, directly affecting individuals eligible for a replacement paper check due to loss or theft. This change simplifies the replacement method without altering eligibility for refunds.

Maddy summaryThe SHORT Act (HR 2395) redefines federal firearm definitions to exclude antique and collector firearms from being classified as firearms, and removes distinctions between short-barreled rifles and shotguns in federal regulations. It prevents state laws from imposing taxes or registration requirements on short-barreled rifles and shotguns, requiring state rules to align with federal compliance instead. The bill also mandates the federal government to destroy specific records related to these firearms within one year of enactment.