Sen. Andy Kim

Maddy summaryThis bill, known as the Direct File Act of 2026, would establish a government-run online platform for taxpayers to prepare and file their individual income tax returns for free. It requires the Treasury Department to create a user-friendly system that uses IRS data to simplify the process, offers customer support, and is available in multiple languages and on mobile devices. The legislation also prohibits the Treasury from entering into agreements that would limit its ability to provide these tax preparation and filing services. Additionally, the bill allows eligible states to integrate their state tax filing with the federal system and provides funding to states that meet certain standards for doing so.

Maddy summarySRES 615 is a Senate resolution celebrating Black History Month, acknowledging the historical contributions of African Americans to U.S. society across fields like civil rights, arts, science, and leadership. The resolution encourages all citizens to reflect on this history as part of the nation's ongoing journey toward equality, without creating new laws or policies. It specifically recognizes figures such as Frederick Douglass, Maya Angelou, and Rosa Parks, and emphasizes the importance of Black History Month in February as a time for communal learning and inspiration. This ceremonial resolution was introduced by multiple senators and passed unanimously by the Senate in 2026.

Maddy summarySRES 602 is a symbolic Senate resolution expressing support for the U.S. Olympic and Paralympic Teams (Team USA) competing in the 2026 Winter Games in Milano Cortina, Italy. It formally applauds Team USA athletes, coaches, and their supporters, commends Italy for hosting the event, and commits to ensuring safety for future U.S. host events (2028 Los Angeles Summer Games and 2034 Utah Winter Games). The resolution does not create new policies, funding, or obligations - it is purely a statement of congressional support. It directly affects Team USA athletes and organizers by acknowledging their efforts and achievements. This is a procedural resolution with no binding effect on government actions.

Maddy summaryS 3905, the Tariff Refund Act of 2026, requires U.S. Customs and Border Protection (CBP) to refund all duties unlawfully collected under the International Emergency Economic Powers Act (IEEPA) to importers within 180 days of the bill's enactment, including interest. It mandates CBP to reliquidate previously processed imports to calculate refunds and prioritizes small businesses for faster processing, with coordinated outreach to them via the Small Business Administration. The bill also requires CBP to submit regular reports to Congress detailing refund progress and timelines. This directly affects importers who paid IEEPA duties, with specific provisions to streamline refunds for small business importers.

Maddy summaryThe American Homeownership Act restricts tax deductions for interest and depreciation on residential properties owned by institutional investment entities or "large owners" (defined as those holding 50+ single-family units). It creates exceptions for new construction, rehabilitation of uninhabitable properties, sales to individuals for primary residence, and properties serving affordable housing through tax credit programs. The bill also prohibits federal housing agencies from selling properties or providing mortgage loans to these large investors and allocates savings from these tax changes to fund affordable housing programs. These provisions aim to encourage homeownership by limiting tax benefits for large-scale rental property ownership while directing resources toward affordable housing development.

Maddy summaryThis concurrent resolution (SCONRES 25) commemorates the 15th anniversary of the January 8, 2011, Tucson shooting that killed six people and injured 13, including former Congresswoman Gabby Giffords. It honors the victims (such as Judge John Roll, Gabriel Zimmerman, and 9-year-old Christina-Taylor Green), survivors like Giffords and Ron Barber (who later became a U.S. Representative), and the community's response. The resolution expresses support for survivors, recognizes Giffords’ advocacy against gun violence, and reaffirms commitment to respectful dialogue and opposing political violence. As a symbolic gesture, it does not enact new laws or policy changes.

Maddy summaryThe Healthy Families Act would require most private employers and certain government entities to provide employees with earned paid sick time, allowing workers to take up to 56 hours per year for their own health needs, caring for family members, or addressing domestic violence, sexual assault, or stalking. Employees would earn 1 hour of paid sick time for every 30 hours worked, with the ability to use it for medical appointments, caring for family members with health needs, or seeking safety from violence. The bill prohibits employers from retaliating against workers who use this time and requires employers to post clear notices about the policy. It applies to most private employers, with specific provisions for government entities like the Library of Congress and Government Accountability Office.

Maddy summaryThis bill establishes minimum nurse staffing requirements for nursing homes participating in Medicare and Medicaid. It requires facilities to provide 24-hour registered nurse coverage (transitioning from 8-hour daily coverage within 180 days of enactment) and maintain a minimum of 3.48 hours of nursing care per resident daily. The bill mandates a study every four years to review staffing standards based on resident needs and safety data, with findings informing future regulations. Additionally, it directs states to use a portion of collected civil penalties to fund workforce programs like student loan repayment and career pathway development for nursing home staff.

Maddy summarySRES 606 is a U.S. Senate resolution condemning the Iranian government for violently suppressing peaceful protests and the right to assemble, which has resulted in at least 6,126 reported deaths and 41,800 arrests since December 2025. It highlights Iran's use of internet blackouts, extrajudicial killings, arbitrary detentions, and censorship to crush nationwide demonstrations sparked by economic hardship. The resolution calls on Iran to hold free elections, allow citizens to determine their future, and hold human rights violators accountable, while commending protesters' courage. As a symbolic resolution (not a law), it expresses the Senate's stance without imposing new legal requirements.

Maddy summaryThe TRUST Act of 2026 modifies the Federal Deposit Insurance Act to increase the asset threshold for well-managed financial institutions subject to routine examinations. It raises the current $3 billion threshold to $6 billion for determining which institutions qualify for less frequent supervisory examinations. This change directly affects larger, well-managed banks and credit unions by potentially reducing the frequency of federal regulatory reviews they undergo. The bill focuses solely on adjusting these examination thresholds without altering other regulatory requirements.