Maddy summaryThis bill extends a tax credit for employer social security taxes related to tips earned by employees in beauty service businesses (including barbering, nail care, esthetics, and spa treatments). It requires that tips from these services exceed 15% of the business's gross receipts to qualify for the credit. The bill also creates a "tip reporting safe harbor" for beauty service employers who implement training programs, monthly tip reporting by employees, and maintain records for four years, shielding them from IRS tip examinations unless an employee complaint arises. Additionally, it mandates that landlords renting space to two or more beauty service businesses (with $600+ in annual rent) must report rental income details to the IRS. These provisions apply to taxable years beginning after 2024 or 2025, depending on the section.
Sponsored bills
Maddy summaryThis bill expands tax benefits for educators by adding coaches and sports administrators to the list of eligible professionals who can claim an above-the-line deduction for work-related expenses. It modifies IRS Code Section 62 to include "interscholastic sports administrator or coach" and removes restrictions that previously excluded nonathletic supplies for health/PE classes. The change allows these educators to deduct expenses like uniforms, training materials, and travel costs related to their instructional roles. The policy change applies to tax years beginning after December 31, 2023.
Maddy summaryS 1944, the Employee Access to Worksite Health Services Act, clarifies that employees using on-site health services at their workplace will not be automatically considered covered under a health plan for tax purposes. It defines specific "qualified items and services" available at employer-owned or employee-focused clinics, including physical exams, immunizations, basic injury treatment, drug testing, and preventive care for chronic conditions (as defined by IRS guidelines). The bill applies to clinics operated at facilities owned or leased by the employer or primarily serving the employer’s employees. This change affects employees at workplaces with on-site health services and modifies how these services are treated under the Internal Revenue Code, effective for tax years starting after December 2025.
Maddy summaryThis resolution designates June as "Life Month" each year, recognizing the inherent dignity of all human life. It urges Congress to acknowledge that every life is a sacred gift and to commend organizations and individuals supporting pregnant mothers and families. The resolution does not create new laws or policies but serves as a symbolic statement affirming life as a fundamental right.
Maddy summaryThis resolution (SRES 255) is a ceremonial Senate measure honoring former U.S. Senator Christopher "Kit" Bond of Missouri, who died on May 13, 2025. It recognizes his 40+ years of public service, including his roles as Missouri Governor (1973-1977, 1981-1985) and U.S. Senator (1987-2011). The resolution directs the Senate to adjourn briefly as a mark of respect and transmit a copy to his family. It has no policy impact or direct effect on constituents, as it is purely commemorative.
Maddy summaryThis bill (S 1889) repeals the expiration date ("sunset") of the Iran Sanctions Act of 1996, making those sanctions permanent. It directly affects U.S. sanctions policy toward Iran, keeping in place existing penalties for Iran's weapons programs, ballistic missile development, and support for terrorism. The key mechanism is amending Section 13 of the 1996 Act to remove the sunset provision and related language, ensuring the sanctions remain enforceable indefinitely. Congress states this policy is necessary due to Iran's acquisition of weapons and support for proxies threatening U.S. allies.
Maddy summaryThis bill changes how lawsuits challenge LNG facility approvals. It prevents courts from invalidating permits for LNG export facilities or related infrastructure during environmental reviews, requiring courts instead to send cases back to the agency for correction. It also limits lawsuits to a 90-day window after permit finalization and mandates expedited review by the court in the facility's location. The bill directly affects LNG developers seeking permits and environmental groups challenging projects, altering the legal process for these specific approvals under federal law.
Maddy summaryS 1847, the Association Health Plans Act, redefines how certain employer groups can form health insurance plans. It allows associations of employers (even across industries) or groups of self-employed individuals to create group health plans, provided they meet specific requirements: at least 51 total employees after aggregation, 2 years of existence, no health-based discrimination, and 75% employer control of the governing board. Self-employed individuals meeting work-hour and business criteria (e.g., 10+ hours/week) can join as both employers and plan participants. The bill requires plans to use community-based pricing (with limited employer-specific adjustments) and prohibits denying coverage or charging more due to health status or pre-existing conditions. This primarily affects small businesses, industry associations, and self-employed workers seeking affordable group health coverage.
Maddy summaryThis bill allows individual investors to defer paying taxes on capital gains from mutual fund dividends when they automatically reinvest those dividends through a dividend reinvestment plan. The deferred tax is triggered only when the investor sells shares or dies, rather than at the time of dividend receipt. It applies to most individual investors in regulated investment companies (like mutual funds) but excludes dependents and estates. The bill also adjusts holding period rules for reinvested shares, treating them as held for one year and a day from the date of reinvestment.
Maddy summarySRES 238 is a non-binding Senate resolution congratulating charter school students, parents, teachers, and leaders for their contributions to education during the 26th Annual National Charter Schools Week (May 11-17, 2025). It formally recognizes charter schools as public schools that provide diverse educational options, citing their role in improving student achievement and closing achievement gaps, particularly for disadvantaged students. The resolution has no policy impact - it solely expresses support through symbolic recognition and encourages public observance during the designated week. It directly affects the charter school community nationwide, as acknowledged in the resolution’s text.