Rep. David Schweikert

Maddy summaryHR 936, the Tanning Tax Repeal Act of 2023, repeals a 10% federal excise tax on indoor tanning services that was originally enacted under the Affordable Care Act. This bill directly affects tanning salons and businesses providing indoor tanning services by eliminating their obligation to pay this tax on customer services. The repeal applies to services performed after the bill's enactment date, removing the tax provision from the Internal Revenue Code. The bill does not create new requirements or alter other tax policies, solely removing this specific tax.

Maddy summaryHR 932 repeals two key congressional authorizations for military force in Iraq: the 1991 resolution (Public Law 102-1) and the 2002 resolution (Public Law 107-243). This bill removes the legal foundation that has permitted U.S. military operations in Iraq for over two decades. It directly affects the executive branch’s authority to conduct military actions under these specific resolutions, requiring future operations to seek new congressional approval. The repeal is a procedural change that would end the statutory basis for ongoing military engagement in Iraq without altering other laws or policies.

Maddy summaryHR 888, the IRS Funding Accountability Act, requires the Internal Revenue Service (IRS) to submit detailed spending plans to Congress before accessing certain funding. The bill imposes a 60-day moratorium on using specified IRS funds after enactment, requiring the IRS to submit a comprehensive plan within 60 days detailing how funds will be spent over five years - including metrics on taxpayer services, audits, and technology improvements. The IRS must also provide quarterly reports on fund usage, with daily funding reductions ($10 million per day for plan delays, $1 million per day for report delays) if deadlines are missed. This directly affects IRS budget management and reporting practices for funds allocated under Public Law 117-169.

Debt Explanation Before Taxwriters Act or the DEBT Act This bill requires the Secretary of the Treasury to appear before the House Ways and Means Committee and the Senate Finance Committee before the federal debt limit is reached or extraordinary measures are taken to prevent the United States from defaulting on its obligations. The term extraordinary measures generally refers to a series of actions that the Department of the Treasury may implement to allow the United States to borrow additional funds without exceeding the debt limit. The measures generally include suspensions or delays of debt sales and suspensions or redemptions of investments in certain government funds. The bill requires the Secretary of the Treasury to appear before the committees to provide a detailed explanation of (1) the extraordinary measures that Treasury will take and the administrative costs of taking the measures, and (2) any reversal of such measures and any other changes in the funding of federal government obligations.

Protecting Dogs Subjected to Experiments Act This bill prohibits the National Institutes of Health from funding biological, medical, or behavioral research that involves testing dogs.

Maddy summaryThis bill helps new car dealers affected by pandemic-era supply chain disruptions by changing tax rules for inventory sales. It allows dealers using LIFO accounting to treat certain sales of unsold vehicles (liquidations) between March 2020 and December 2021 as "qualified" for tax purposes. Dealers can defer recognizing income from these sales and have until 2026 to replace the sold vehicles before potential tax adjustments apply. The provision specifically targets dealers who couldn't replenish inventory during the supply chain crisis.

Protecting American Savers and Retirees Act This bill repeals the 1% excise tax on the repurchase of corporate stock enacted by the Inflation Reduction Act of 2022.

Maddy summaryThis bill requires healthcare providers to give the same medical care to infants born alive during abortions as they would to any newborn, and to immediately admit such infants to a hospital. It mandates reporting of non-compliance to law enforcement and imposes penalties including up to 5 years in prison for violations. Women who undergo abortions can file civil lawsuits seeking money damages for injuries, three times the abortion cost, and punitive damages if care standards are not met. The bill also clarifies that abortion includes intentionally killing an unborn child or terminating pregnancy without specific exceptions (e.g., after viability to preserve life or removing a dead fetus).

Maddy summaryHR 23, the Family and Small Business Taxpayer Protection Act, rescinds unobligated funds previously allocated to the Internal Revenue Service (IRS) under the Inflation Reduction Act of 2022. Specifically, it cancels unused balances from certain IRS funding provisions (sections 10301(1)(A)(ii), (iii), (B), (2), (3), (4), and (5)) of the Inflation Reduction Act. This bill does not change tax laws or directly affect taxpayers; it only redirects unspent IRS budget authority. The provision applies solely to funds that were not obligated by the IRS as of the bill’s enactment date.

Maddy summaryThis bill establishes Military Education Savings Accounts for children of active duty military members. Parents can use funds (starting at $6,000 for the first year, adjusted for inflation annually) to pay for private school tuition, online learning, tutoring, educational materials, and other approved educational expenses. Priority for funding is given to children of enlisted members and siblings of previously enrolled children if funds are limited. Account holders must agree to certain educational standards and not enroll their children full-time in public schools while using the accounts. Unused funds roll over annually, and any remaining funds at account termination return to the Treasury.