Rep. Ilhan Omar

Maddy summaryThe Equal Tax Act (HR 5336) changes how capital gains are taxed on inherited property and gifts. It treats property transferred by gift or death as if sold at fair market value on the date of transfer, creating a taxable event for most transfers. The bill limits preferential tax rates on dividends and capital gains to incomes of $1 million or less, and provides a $1 million exclusion for capital gains from transfers at death, with special rules for qualifying family farms or businesses. It also eliminates carryover basis for gifts after 2025 and allows for 5-year installment payments for the tax on these gains.

Maddy summaryThis bill establishes advance funding for key tribal programs starting in fiscal year 2026. It requires the Department of the Interior and Indian Health Service to include in each year's budget request sufficient funding for the *next* fiscal year's operations, specifically for accounts like "Operation of Indian Programs," "Contract Support Costs," and "Indian Health Services." The bill mandates annual reports by July 31 each year, assessing resource sufficiency and including workload estimates for the following fiscal year. These changes directly affect tribal programs administered by the Bureau of Indian Affairs, Bureau of Indian Education, and Indian Health Service, ensuring funding for future needs is planned and requested in advance.

Maddy summaryHR 5309, the Congressional Tribute to Constance Baker Motley Act of 2025, authorizes a posthumous Congressional gold medal for Constance Baker Motley, a pioneering civil rights attorney and judge. The bill directs the Treasury Secretary to strike the medal with her image and name, to be presented to her son, Joel W. Motley III, and her niece, Constance Royster. It also permits the sale of bronze duplicates at cost to cover expenses, with proceeds going to the U.S. Mint fund. This is a commemorative measure with no substantive policy changes, honoring Motley’s legacy as the first African-American woman appointed to a federal judgeship.

Maddy summaryThis bill imposes a corporate tax penalty on large companies where CEO pay exceeds 50 times the average worker's pay. Specifically, corporations with a pay ratio above 50:1 face a tax rate increase of 0.5% to 5% (depending on how high the ratio is), effective for taxable years starting after 2025. It applies only to corporations with average annual revenue of at least $100 million over the prior three years, exempting smaller businesses. The penalty is calculated using a 5-year average of compensation data from SEC filings, and the Treasury will issue rules to prevent avoidance tactics like shifting to contractor workforces.

Maddy summaryThis bill directs the U.S. President to identify Pakistani officials responsible for undermining democracy and human rights within 180 days of enactment, then impose Global Magnitsky sanctions on them. It targets senior government, military, or security officials found to have committed gross human rights violations or interfered with democratic processes, such as during Pakistan’s 2024 elections or through constitutional changes. Sanctions would include asset freezes and travel bans, with exceptions for humanitarian aid, UN obligations, and national security activities. The bill expires on September 30, 2030, and aims to pressure Pakistan to uphold democratic norms, human rights, and judicial independence.

Maddy summaryHR 5220, the Congressional Power of the Purse Act, strengthens Congress's authority over federal spending by preventing the executive branch from withholding appropriated funds. The bill requires federal agencies to report on budget management, adds penalties for failing to comply with congressional oversight requirements, and establishes new procedures for congressional review of national emergencies. It directly affects federal agencies, the executive branch, and the balance of power between Congress and the President regarding budget authority. The law aims to increase transparency and accountability in how government funds are managed and spent.

Maddy summaryThis bill amends the Social Security Act to remove a payment limitation for certain Medicaid Home and Community-Based Services (HCBS) waivers. Specifically, it strikes a provision (subparagraph (C) of Section 1915(c)(11)) that restricted how states could fund these waivers under Medicaid. The change directly affects state Medicaid programs that use HCBS waivers to provide home and community care for people with disabilities or elderly individuals. By removing this restriction, states gain more flexibility in allocating Medicaid funds for these services, without altering eligibility or service requirements.

Maddy summaryThe Empowering Striking Workers Act of 2025 would expand unemployment insurance eligibility to workers unable to work due to labor disputes, including strikes or lockouts. It sets a 14-day waiting period (or earlier if replacements are hired, a lockout starts, or the dispute ends) before benefits begin, treating these workers as "unemployed" under federal law. The bill also removes the standard requirement for these workers to actively seek other employment to qualify for benefits. This directly affects workers involved in labor disputes, such as those on strike or unable to work due to employer lockouts.

Maddy summaryThis bill prohibits Members of Congress, their spouses, and dependent children from owning or trading certain investments, including stocks, commodities, and derivatives (referred to as "covered investments"). It requires affected individuals to divest these investments within 90-180 days, with specific exemptions for Treasury bonds, diversified mutual funds, small business interests, and family trusts meeting strict conditions. Violations incur penalties of 10% of the investment's value plus disgorgement of profits, paid directly to the U.S. Treasury. The law applies to all covered individuals during federal service, with exceptions for investments acquired through inheritance or occupational trading (e.g., a spouse’s finance job).

Maddy summaryThis House resolution (HRES 669) honors the victims and survivors of the August 27, 2025, mass shooting at Annunciation Catholic Church and School in Minneapolis, which killed 2 children and injured 21 others. It condemns the violence, offers condolences to affected families, and commends first responders, medical staff, and community members who aided victims. The resolution expresses solidarity with the Minneapolis Catholic community and affirms that everyone deserves safety in places of worship and schools. As a symbolic gesture with no policy changes, it does not impose new laws or funding requirements.