Rep. Doug LaMalfa

Maddy summaryHR 7477, the CERTS Tax Exemption Act, ensures that grants provided under the Coronavirus Economic Relief for Transportation Services Act are tax-free for eligible transportation service providers. The bill directly affects companies and organizations providing transportation services that receive these specific federal grants. Key provisions state that grant amounts cannot be counted as taxable income, deductions related to grant-funded costs cannot be denied, and tax attributes (like basis increases) must be treated as tax-free for partnerships and S corporations. This change simplifies tax treatment for recipients by preventing unintended tax liabilities on relief funds.

Increase Federal Disaster Cost Share Act of 2021 This bill increases the federal cost share from 75% to 90% for any emergency or major disaster declared by the President beginning on January 1, 2020, and ending on December 31, 2020.

Supply Chain Disruptions Relief Act This bill modifies the treatment of liquidations of new motor vehicle inventory as qualified LIFO (last in first out accounting method) inventory. It allows new motor vehicle dealers to elect to wait until the end of 2025 to replace their inventory for purposes of determining income attributable to the sale of such inventory during 2020 and 2021.

Maddy summaryHR 7355, the "Stopping Excessive Climate Reporting Act," prohibits public companies from being required under securities laws to disclose certain climate-related information. Specifically, it prevents issuers from having to report greenhouse gas emissions from their own operations (Scope 1 and 2) or their supply chains and consumers (Scope 3 emissions). The bill also removes requirements for independent certification of this emissions data. This directly affects publicly traded companies subject to securities regulations by eliminating these specific disclosure obligations.

Reversing Every Vaccine Emergency Requirement and Stopping Employee OSHA Mandates Act or the REVERSE OSHA Mandates Act This bill limits the authority of the Occupational Safety and Health Administration (OSHA) to regulate workplace safety and health matters. Specifically, the bill repeals OSHA's authority to issue emergency temporary standards related to workplace safety and health. The bill further specifies that OSHA may not, under its authority to regulate workplace safety and health, require the administration of any drug, vaccine, or other biological product to an employee.

Maddy summaryHRES 1016 is a House resolution honoring swimmer Emma Weyant as the rightful winner of the 2022 NCAA Division I Women’s 500-Yard Freestyle after her medal was stolen. It recognizes her Olympic silver medal, contributions to the University of Virginia’s 2022 NCAA championship, and role as a student-athlete role model. The resolution has no legal effect but formally acknowledges her achievement and the medal theft incident. It directly affects Weyant by providing symbolic recognition of her athletic accomplishment.

This resolution supports the preservation of the stepped-up basis tax rule that allows recipients of inherited assets such as land, equipment, or buildings to adjust the cost basis of the assets to reflect their fair market value. The resolution opposes any efforts to impose new taxes on family farms or small businesses and recognizes the importance of generational transfers of farm and family-owned businesses.

This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later). The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.

Maddy summaryHRES 1010 is a resolution proposing to remove the December 18, 2019, impeachment of President Donald Trump from the official record. It argues the impeachment lacked constitutional evidence of "high Crimes and Misdemeanors," claiming Articles I and II relied on vague accusations, hearsay, and political motives rather than proven misconduct. The resolution asserts the impeachment was improperly based on unsubstantiated claims about a phone call with Ukraine's president and an anonymous whistleblower complaint. As a symbolic procedural resolution, it does not alter legal outcomes but seeks to erase the impeachment from congressional history.

This resolution honors the life and legacy of the late Representative Don Young and directs the Sergeant at Arms to designate a Don Young Reserved Seat on the floor of the chamber of the House of Representatives.