Rep. Mike Levin

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

Maddy summaryHR 475 would impose U.S. sanctions on Russian individuals or entities that have endangered the safety or operational control of Ukraine’s Zaporizhzhia Nuclear Power Plant since Russia’s 2022 invasion. Key provisions include freezing assets of targeted persons and banning their entry into the U.S. via visa restrictions. The bill includes critical exceptions for humanitarian aid (food, medicine, medical supplies) and efforts to restore Ukrainian control of the plant. These sanctions aim to address nuclear safety risks highlighted by the IAEA, without affecting legitimate humanitarian operations.

Maddy summaryThe Prevent Tariff Abuse Act amends the International Emergency Economic Powers Act to prohibit the President from using emergency powers to impose tariffs or import quotas on goods entering the U.S. It adds a specific provision stating the President cannot impose duties, tariffs, or quotas under this law. This directly limits the executive branch's authority during emergencies, preventing the use of emergency powers for trade restrictions. The bill does not affect other trade policies or the President's other emergency authorities.

Maddy summaryHR 430, the SALT Deductibility Act, repeals the $10,000 cap on deducting state and local taxes (SALT) for federal income tax filers who itemize deductions. This change directly affects taxpayers in high-tax states who currently face the $10,000 limit on deducting their state income taxes, property taxes, and sales taxes. The bill amends the Internal Revenue Code to remove the specific deduction limit (Section 164(b)(6)), allowing these taxpayers to deduct their full state and local tax payments. The repeal applies to tax returns filed for taxable years beginning after December 31, 2024.

Maddy summaryThe TRUST in Congress Act requires current and new Members of Congress, along with their spouses and dependent children, to place certain investments - such as stocks, commodities, and derivatives - into a blind trust within 90 to 180 days of taking office. It excludes U.S. Treasury securities and widely held mutual funds from this requirement and exempts investments tied to a spouse’s or dependent child’s primary job. Members must certify the trust’s setup to the House Clerk or Senate Secretary within 15 days, with these records posted publicly online. The act also prohibits dissolving such trusts until 180 days after a member leaves office.

Maddy summaryThe LNG Public Interest Determination Act of 2025 requires the Secretary of Energy to approve natural gas exports only if they meet a public interest standard. This standard mandates three specific assessments: climate impact (including effects on global warming and clean energy investment), economic impact on U.S. consumers (with focus on low-income households and businesses), and environmental justice (assessing burdens on vulnerable communities). The Secretary must complete these assessments within one year of receiving environmental data and make a public finding. The bill also requires public participation in the process and treats export approvals as major federal actions under environmental law.

Maddy summaryThe End Oil and Gas Tax Subsidies Act of 2025 would eliminate several tax benefits currently available to oil and gas companies, including credits for enhanced oil recovery, deductions for intangible drilling costs, and percentage depletion allowances. It would also prohibit major integrated oil companies (defined as those meeting specific production and revenue thresholds) from using last-in, first-out accounting for inventory purposes. These changes would take effect for taxable years beginning after December 31, 2024, directly affecting oil and gas producers who currently claim these tax benefits. The legislation removes specific tax advantages that have been available to the oil and gas industry, potentially increasing their tax burden.

Maddy summaryHJRES 13 proposes a constitutional amendment to restrict the President's pardon power. It prohibits pardons for the President themselves, their close family (up to third-degree relatives), current or former administration staff, paid campaign employees, and individuals involved in offenses tied to the President's personal or financial interests. Any pardon granted for corrupt reasons would be invalid. If passed, Congress could create laws to enforce this amendment, requiring ratification by three-fourths of state legislatures to become part of the Constitution.

Maddy summaryThe Proxy Voting for New Parents Resolution (HRES 23) would allow U.S. House Members who have given birth or whose spouse has given birth to appoint another Member as a proxy to cast their vote or record their presence in the House and committees for up to 12 weeks after childbirth. To use this, the new parent must submit a signed letter to the Clerk detailing the birth or medical condition and naming the proxy; the proxy must vote exactly as instructed and announce the vote as "by proxy." The proxy vote does not count toward quorum, and the new parent can revoke the proxy at any time by submitting a new letter or casting their own vote. This resolution applies to all House Members, including Delegates and the Resident Commissioner, though they cannot cast votes for the House itself.

Maddy summaryHR 253, the Bipartisan Restoring Faith in Government Act, prohibits members of Congress, their spouses, and dependents from owning or trading most stocks, bonds, commodities, and derivatives. Covered individuals must divest such investments within 90 days of the bill’s enactment or when becoming covered, with exceptions for U.S. Treasury securities, state/local government bonds, and Thrift Savings Plan investments. The law requires divestment through sale or placement in a qualified blind trust (approved by the ethics office), mandates annual compliance certificates, and imposes civil penalties up to $50,000 for violations. It directly affects congressional staff and family members with financial holdings, aiming to prevent conflicts of interest in legislative decision-making.