Rep. Gregory F. Murphy

Maddy summaryHR 10380, the Disaster Relief and Resilience Act, allows businesses affected by federally declared disasters in 2024 to use unused tax credits (carryforwards) more flexibly. It treats certain carryforwards as transferrable credits for expenses paid or incurred before 2028 in qualified disaster areas - defined as regions with major disasters declared after December 31, 2023, and before the bill's enactment. The bill applies to all members of a consolidated tax group as a single entity and removes registration requirements for the relevant portion of carryforwards tied to recent tax filings. This provides immediate tax relief to affected businesses without creating new credits or changing existing tax rates.

Maddy summaryThis bill (HR 1432, the VETT Act) amends the tax code to allow members of the Armed Forces to deduct charitable contributions made to certain military service organizations. Specifically, it adds qualifying federally chartered military service organizations (under IRS section 501(c)(19)) as deductible charities for active duty and retired service members. The change applies to tax returns filed for taxable years beginning after the bill's enactment date (December 12, 2024). It directly affects military personnel who make donations to these designated organizations, expanding their eligible charitable deductions.

Maddy summaryHR 7438 directs the U.S. Treasury to mint commemorative coins for the 2026 FIFA World Cup, including 100,000 $5 gold coins, 500,000 $1 silver coins, and 750,000 half-dollar coins. The coins will be sold to the public at face value plus surcharges ($35, $10, and $5 per coin, respectively), with all surcharge revenue paid to FWC2026 US, Inc. for U.S. soccer programs. These funds must support soccer initiatives, particularly in underserved communities and youth development, as specified in the bill. The coins are legal tender but will only be issued during 2026, with no net cost to the U.S. government.

Maddy summaryThis bill reinstates a pre-American Rescue Plan Act (ARP) tax reporting rule for gig economy platforms. It requires third-party payment platforms (like Uber or DoorDash) to report transactions to the IRS only if a gig worker earns over $20,000 in total or completes more than 200 transactions in a year. This directly affects gig workers whose income falls below these thresholds, exempting them from the reporting requirement. The provision effectively reverses a change made by the ARP, reducing administrative burden for both platforms and lower-earning gig workers. The bill amends IRS Code Section 6050W to restore these specific de minimis payment thresholds.

Maddy summaryHR 6751 authorizes the U.S. Mint to produce commemorative coins honoring Roberto Clemente, a Hall of Fame baseball player and humanitarian, including 50,000 $5 gold coins, 400,000 $1 silver coins, and 750,000 half-dollar coins. The coins must feature Clemente's image and inscriptions like "Roberto Clemente" and "2027," with all sales including a surcharge ($5-$35 per coin) paid to the Roberto Clemente Foundation. The foundation, which supports youth sports, education, and disaster relief programs, will use these funds for its mission, while the U.S. Treasury must recover all production costs. The coins will be sold exclusively in 2027, with no net cost to the government.

Maddy summaryHR 10273 directs the Secretary of Defense to study the health effects of indoor mold in military housing, specifically focusing on risks to service members, their families, and children living in covered housing (including unaccompanied and family housing). The study must examine harmful mold types, detection methods, health impacts like respiratory illnesses, and the effect on military readiness. Based on the study, the Department of Defense must develop model standards for preventing, detecting, and remediating mold, including new construction requirements to control moisture and ventilation. The bill also requires training military health professionals on mold-related illnesses and mandates public review of proposed standards.

Maddy summaryThe Restoring Benefits to Defrauded Veterans Act requires the Department of Veterans Affairs (VA) to repay the estates of deceased veterans for benefits that were paid to a fiduciary (such as a guardian or trustee) but then misused by that fiduciary. It applies specifically to veterans who died before receiving benefits intended for them, where a fiduciary diverted the funds. The law directs the VA to pay the estate directly - instead of the misusing fiduciary - for the misused amount, using existing procedures under VA law. This ensures families of deceased veterans can recover funds improperly taken by those managing the veteran’s finances.

Maddy summaryThe Working Dog Commemorative Coin Act (HR 807) directs the U.S. Treasury to mint three types of commemorative coins honoring working dogs' service: $5 gold coins, $1 silver coins, and half-dollar coins with specific weight and composition requirements. Each coin will carry a surcharge ($35 for $5 coins, $10 for $1 coins, $5 for half-dollars) that will be paid directly to America's VetDogs to support their programs providing service dogs for veterans, the disabled, and others. The coins will be issued in 2027 with designs reflecting working dogs' roles in military, detection, therapy, and assistance work. The legislation specifies that all surcharge revenue must fund America's VetDogs' operations without creating new government programs. This is a commemorative measure focused on honoring working dogs' contributions through coin sales, with all surcharge funds going to a specific nonprofit organization.

Maddy summaryHR 10210 establishes a National Plan for Epilepsy to coordinate federal efforts in preventing, diagnosing, treating, and curing epilepsy. It requires the Secretary to create an Advisory Council with patient representatives, caregivers, medical experts, and researchers, and mandates annual assessments and reports to Congress on progress and recommendations. The law directly affects millions of people with epilepsy in the U.S. (nearly 3 million adults and 456,000 children) and directs federal agencies like NIH and CDC to share data and improve services. Annual reports will track progress toward reducing uncontrolled seizures, improving care access, and addressing disparities in epilepsy care.

Maddy summaryThis bill provides tax relief for individuals who lived in areas affected by Hurricanes Helene and Milton during September 28-November 2, 2024, and suffered economic losses. It allows taxpayers to use their previous year's income to calculate the Earned Income Credit, increases limits on charitable contributions for disaster relief, and permits penalty-free withdrawals up to $100,000 from retirement accounts with repayment options within three years. The bill also establishes special rules for claiming hurricane-related personal casualty losses. These provisions apply to residents of areas declared disaster zones by the President under the Stafford Act due to these hurricanes.