Rep. Trent Kelly

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.

Disaster Reforestation Act This bill sets forth a special rule for the tax deduction for casualty losses of uncut timber (including pre-merchantable timber). It provides that in losses of any uncut timber from fire, storm, insects, invasive species, drought, or other casualty, or from theft, the basis for determining the amount of the deduction for such loss shall not be less than the excess of the value of such timber determined immediately before such loss was sustained, over the salvage value of such timber. To be eligible for the casualty loss deduction, the uncut timber subject to the loss must be reforested not later than the close of the five-year period beginning on the date of the loss.

Protecting Life and Integrity in Research Act of 2023 This bill restricts research that uses human fetal tissue from an induced abortion. Specifically, it prohibits the Department of Health and Human Services from conducting or supporting such research. Additionally, the bill applies requirements on the research of transplantation of fetal tissue for therapeutic purposes to research on fetal tissue in general. The bill also prohibits soliciting or acquiring a donation of human fetal tissue from an induced abortion, other than for purposes of an autopsy or burial.

Maddy summaryThis bill would prohibit the FDA from approving new abortion medications or investigational uses of existing ones. It would restrict currently approved abortion drugs to in-person administration only in clinics, hospitals, or medical offices by certified providers who can handle complications like ectopic pregnancy or severe bleeding. The law requires detailed adverse event reporting (excluding patient identifiers) to the FDA by both manufacturers and prescribers, and mandates provider certification covering pregnancy assessment, surgical intervention capabilities, and patient safety documentation. These provisions apply directly to healthcare providers, patients seeking medication abortions, and manufacturers of abortion drugs.

Protecting Life and Taxpayers Act of 2023 This bill requires federally funded entities to certify that they will not, subject to certain exceptions, perform abortions or provide funding to other entities that perform abortions. The bill provides exceptions for abortions (1) in cases of rape or incest; or (2) when the life of the woman is in danger due to a physical disorder, injury, or illness.

Maddy summaryThis bill prohibits federal funding to Planned Parenthood Federation of America and its affiliates for one year unless they certify they won't perform or fund abortions (with exceptions for rape/incest or life-threatening conditions). It redirects $235 million in existing funding to community health centers for women's health services like contraception, cancer screenings, and prenatal care. The bill explicitly states that redirected funds will continue to support all women's health services previously provided by Planned Parenthood. It also requires repayment of funds if Planned Parenthood violates the certification, and clarifies that overall federal funding for women's health services remains unchanged.

Protecting Life from Chemical Abortions Act This bill nullifies certain changes made by the Food and Drug Administration (FDA) to dispensing requirements for mifepristone. (Mifepristone is a drug that is approved to end pregnancies through 10 weeks gestation when used in conjunction with the drug misoprostol. The procedure is often referred to as medication abortion or the abortion pill.) The FDA regulates the use of mifepristone through the Mifepristone Risk Evaluation and Mitigation Strategy (REMS) program. The program requires health care providers to comply with certain requirements in order to prescribe or dispense mifepristone to end a pregnancy; the program previously included an in-person dispensing requirement that required mifepristone to be directly dispensed to patients in clinics, medical offices, or hospitals. During the COVID-19 public health emergency, the FDA temporarily stopped enforcing the in-person dispensing requirement, which allowed mail-order pharmacies to fill and dispense mifepristone prescriptions. In January 2023, the FDA modified program requirements so as to (1) remove the in-person dispensing requirement, and (2) require pharmacies to be certified in the program in order to dispense mifepristone. The modifications allow retail pharmacies, after receiving certification, to dispense mifepristone pursuant to prescriptions that are written by program-certified prescribers. The bill nullifies the January 2023 changes and prohibits the FDA from (1) exercising any enforcement discretion with respect to program requirements, or (2) reducing program protections until every state submits certain data regarding abortions to the Centers for Disease Control and Prevention. The bill also generally prohibits the declaration of a public health emergency with respect to abortions.

This resolution reaffirms the commitment of the United States to the independence, territorial integrity, and sovereignty of Uzbekistan. It also recognizes Uzbekistan's progress in recent years on important political, economic, democratic, and social reforms.

Maddy summaryHRES 63 is a symbolic resolution honoring Sergeant Steven Robin and Officer Branden Estorffe, Mississippi police officers who died in the line of duty on December 14, 2022. The resolution expresses condolences to their families and recognizes their service, including their roles with the Bay St. Louis Police Department and other agencies. It does not create new laws or policies but formally acknowledges their sacrifice and affirms support for all law enforcement officers. The measure directly affects their families and the broader law enforcement community by providing a formal expression of remembrance.

Maddy summaryThe Educational Choice for Children Act creates tax credits for individuals and corporations that contribute to scholarship granting organizations providing education scholarships. Individuals can claim a credit up to $5,000 or 10% of their income, while corporations can claim up to 5% of taxable income. The scholarships are available to students from households with income up to 300% of the area median income, and can be used for private school tuition, tutoring, and other educational expenses at elementary and secondary schools. The bill includes strict requirements for scholarship organizations to verify income, conduct audits, and prevent misuse of funds, while also prohibiting government control over these organizations and protecting private and religious schools from discrimination in the program. It establishes a $10 billion annual cap on the total tax credits available.