Protecting Family and Small Business Tax Cuts Act of 2022 This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent provisions that reduce individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction of charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and the moving expenses of servicemembers. Additionally, the bill lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; excludes from the gross income of student borrowers income attributable to the discharge after 2025 of loan debt due to death or disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.
Rep. Madison Cawthorn
Sponsored bills
Close Biden's Open Border Act This bill provides $15 billion for the Department of Homeland Security to construct a border wall along the southern border of the United States. It also imposes a two-year moratorium on funding for U.S. contributions to the United Nations (U.N.). During the two-year period, funds may not be authorized or otherwise made available for contributions to the U.N.
Blockchain Solutions for Small Businesses Act This bill requires the Small Business Administration to study the current and potential uses of blockchain technology (i.e., the technology that supports digital currencies such as Bitcoin) in making loans to qualified small businesses.
Responsible Path to Full Obamacare Repeal Act This bill repeals the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, effective at the beginning of FY2023. Provisions of law amended by those acts are restored.
Crime Doesn't Fly Act of 2022 This bill prohibits the use of warrants for the arrest, removal, or deportation of an alien as proof of identity at an airport security checkpoint unless the alien is being removed from the United States pursuant to immigration laws.
Child Tax Credit for Pregnant Moms Act of 2022 This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).
Medical Equality and Discrimination Stoppage Act or the MEDS Act This bill prohibits the Department of Health and Human Services (HHS) from discriminating against or providing preferential treatment to any person or group on the basis of race, color, ethnicity, or national origin. The prohibitions also apply to the administration of HHS programs, including HHS-funded programs administered by states, territories, and private entities. An individual aggrieved by conduct prohibited under the bill may commence a civil action in the appropriate U.S. district court to obtain relief.
No Mandates Act This bill prohibits federal agencies and certain entities that receive federal funding from requiring COVID-19 vaccinations. Specifically, federal agencies may not issue rules, regulations, or guidance that require an individual to receive a COVID-19 vaccination. The bill also prohibits requiring a COVID-19 vaccination to access federal property and services or congressional grounds and services. Additionally, an entity that received federal COVID-19 relief funds or receives other federal funds after this bill's enactment may not require a COVID-19 vaccination as a condition of providing any service to an individual.
Accelerating Access to Critical Therapies for ALS Act This bill establishes grant programs to address neurodegenerative diseases, such as amyotrophic lateral sclerosis (also known as ALS or Lou Gehrig's disease), and contains other related provisions. The Department of Health and Human Services (HHS) shall award grants to eligible entities for scientific research utilizing data from expanded access to investigational ALS treatments for individuals who are not otherwise eligible for clinical trials. The Food and Drug Administration (FDA) shall award grants to public and private entities to cover the costs of research and development of drugs that diagnose or treat ALS and other rare neurodegenerative diseases. HHS shall also establish the Public-Private Partnership for Neurodegenerative Diseases between the National Institutes of Health, the FDA, and at least one eligible entity (generally, an institution of higher education or a nonprofit organization). The partnership shall support the development and regulatory review of drugs that address ALS and other rare neurodegenerative diseases. The FDA shall publish on its website a five-year action plan for fostering the development of drugs that improve or extend the lives of people living with rare neurodegenerative diseases. The Government Accountability Office must report to Congress about the grants provided under this bill, including an analysis of the impact of such grants on research and development of treatments for ALS.
Protecting Our Democracy by Preventing Foreign Citizens from Voting Act This bill prohibits federal funds from being made available to state or local governments that allow noncitizens to vote in federal, state, or local elections.