Rep. Lisa C. McClain

Maddy summaryThe ALIGN Act (HR 2406) permanently allows businesses to deduct the full cost of qualified equipment and machinery in the year of purchase, rather than spreading the deduction over multiple years. This applies to property placed in service after September 27, 2017, directly affecting businesses that make capital investments in eligible assets like manufacturing equipment or commercial facilities. The bill eliminates the previous requirement to depreciate these costs over time, reducing taxable income in the purchase year. It makes a temporary 2017 tax provision permanent, impacting businesses across various industries that purchase qualifying property.

Maddy summaryThis bill requires the Veterans Affairs Secretary to expand or modify an existing national cemetery (under National Cemetery Administration control) before Arlington National Cemetery reaches capacity, ensuring it provides full military honors using the same standards and eligibility criteria that applied to Arlington as of March 31, 2023. It directly affects veterans and their families seeking burial with full military honors at national cemeteries nationwide. The bill also mandates a joint report within one year to Congress on expanding cemetery capacity and assessing whether interment criteria should recognize exceptional service, including impacts on women, non-combat veterans, and other groups. The key mechanism is preserving current military honors standards at alternative cemeteries to prevent Arlington's capacity limits from disrupting existing burial practices.

Maddy summaryHR 1139, the GUARD VA Benefits Act, amends federal law to strengthen penalties for individuals or organizations charging veterans unauthorized fees when helping with VA benefit claims. It directly affects veterans seeking assistance with VA claims and the representatives (like advocates or attorneys) who might charge them fees. The bill adds a new provision making it a violation to solicit, charge, or receive any fee for preparing, presenting, or prosecuting VA claims, punishable by fines under Title 18. This change specifically targets unauthorized fee-charging while excluding fees covered under existing exceptions in sections 5904 or 1984 of the law.

Maddy summaryHR 1777 establishes a $50 million annual fund (2024-2028) for collaborative defense research between the U.S. and Israel in emerging technologies like artificial intelligence, cybersecurity, directed energy, and automation. The bill directly supports U.S. and Israeli military forces by enabling joint development of new warfare capabilities to address current and future defense challenges. Key provisions include authorizing $50 million per year for collaborative projects, building on existing U.S.-Israel defense partnerships like counter-tunnel and counter-drone systems. This funding aims to strengthen bilateral defense innovation without altering existing military aid structures.

Maddy summaryThis bill creates a new visa category for temporary workers in mobile entertainment, such as carnival and circus staff who travel across the U.S. It directly affects carnival operators, seasonal workers, and food/concession vendors at fairs and festivals. The key provision requires Department of Labor certification to ensure U.S. workers are not displaced and that hiring foreign workers won’t lower wages or working conditions. It defines "mobile entertainment provider" to include traveling carnivals, circuses, and affiliated seasonal services like food concessions at local events.

Maddy summaryHCONRES 28 is a symbolic resolution expressing Congress's view that tax-exempt fraternal benefit societies - organizations providing life, health, and accident benefits to members - have long delivered critical community support. It states these societies, with about 7 million members nationwide, generate significant annual value through charitable work and volunteer activities (estimated at over $3.8 billion yearly). The resolution affirms that their tax-exempt status under Section 501(c)(8) of the tax code is essential for sustaining their volunteer-driven model and relieving pressure on government safety programs. As a non-binding expression of congressional sentiment, it does not alter existing laws or create new obligations.

Maddy summaryH.J. Res. 30 seeks to block a Department of Labor rule that would have required retirement plan managers (like those handling 401(k)s) to follow strict "prudence and loyalty" standards when selecting investments and voting on company matters. The rule, published in December 2022, aimed to protect retirement savings by ensuring fiduciaries prioritize participants' interests. This resolution, if passed, would prevent the rule from taking effect, avoiding new compliance requirements for retirement plan managers and sponsors. It directly affects retirement plan administrators and the millions of participants in these plans.

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.

Maddy summaryThis bill amends the Higher Education Act to require colleges and universities receiving foreign funds to publicly disclose more detailed information. Specifically, it mandates that institutions report the full identity of foreign sources (including individuals and organizations), the name of any foreign government involved, and the specific department, project, or division within the institution that receives the funds, along with the intended purpose of the payment. These changes apply to all foreign gifts and contracts reported under Section 117 of the Higher Education Act. The policy aims to increase transparency about foreign financial relationships with U.S. educational institutions.

Maddy summaryHRES 243 (March 22, 2023) is a non-binding House resolution expressing the sense of Congress that the U.S. President and Secretary of State should work with Canada to prevent permanent nuclear waste storage in the Great Lakes Basin. It specifically addresses Canada’s plan to build a deep geological repository for high-level nuclear waste near Lake Huron in South Bruce, Ontario, which could threaten the shared water resources used by over 40 million people. The resolution urges U.S. officials to take diplomatic action to ensure nuclear waste storage does not occur in the basin, citing environmental risks and the importance of protecting the Great Lakes, which are vital for drinking water, ecosystems, and treaty rights. It does not create new laws but formally states congressional concern about the proposed Canadian project.