Rep. Ann M. Kuster

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.

Maddy summaryHR 660, "Ethan's Law," requires gun owners in homes where minors (under 18) or individuals prohibited from owning firearms under federal/state law reside to store firearms securely. It makes unsecured storage unlawful if a minor or prohibited person could access the firearm, with fines of $500 per violation and enhanced penalties (up to 5 years in prison) if injury or death occurs. The bill also establishes a federal grant program to help states implement similar secure storage laws and provides funding incentives for states that already have such laws in place.

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.

Maddy summaryThis bill prohibits the possession, sale, or transfer of most large-capacity ammunition magazines (holding more than 15 rounds) for the general public, while exempting law enforcement officers (including campus security officers), retired officers, and certain licensed entities like nuclear facility security. It requires new magazines manufactured after enactment to have serial numbers and manufacturing dates, and allows federal grant funds to support buy-back programs for these devices. Existing owners of such magazines lawfully possessed before the law's enactment are exempt from the prohibition. The law applies to devices not already covered under current exemptions for law enforcement, nuclear security, and retired officers.

Maddy summaryThe HEAL Act (HR 603) requires the U.S. Holocaust Memorial Museum Director to study how public elementary and secondary schools teach about the Holocaust and related antisemitism. The study will examine curriculum requirements, teaching methods (like project-based learning), instructional materials, and assessment approaches across states and school districts. It specifically analyzes whether Holocaust education is mandatory, optional, or integrated across subjects, and how schools address antisemitism and genocide prevention. The resulting report, due within 180 days of the study or three years after enactment, will inform Congress but does not change current school policies. This is a data-gathering measure, not a policy mandate.

Maddy summaryThe Buy Low and Sell High Act establishes an Economic Petroleum Reserve of up to 350 million barrels of crude oil, to be purchased domestically at a maximum price of $60 per barrel. It creates Strategic Refined Petroleum Product Reserves for gasoline and diesel across different districts with specific storage requirements, and authorizes sales when certain price conditions are met. The bill restricts exports of petroleum products to countries like China, Russia, and Iran, and requires Federal agencies to gradually increase the percentage of alternative fuel vehicles in their fleets, with specific targets for light- and medium/heavy-duty vehicles. It also provides funding for state transportation electrification plans and assistance for refineries in Western Hemisphere countries to increase crude oil refining capacity, while increasing the Northeast Home Heating Oil Reserve capacity from 2 million to 4 million barrels.

Maddy summaryThis bill adjusts federal employee pay rates for 2024. It increases basic pay for all federal workers under statutory pay systems and prevailing rate systems by 4.7%, and raises locality pay adjustments by 4.0%. These changes directly affect all federal employees covered by the specified pay systems, including those in wage areas and under sections 5348/5349 of Title 5. The bill implements these raises without altering existing pay system structures or requirements.

Maddy summaryHR 286, the Health Care Providers Safety Act of 2023, provides federal grants to healthcare providers to improve security at their facilities. The bill authorizes the Secretary to fund security services and physical/cyber security enhancements, including video surveillance, data privacy measures, and structural improvements. These grants directly help healthcare facilities, personnel, and patients by addressing safety concerns. The law specifies that funds must be used for necessary security costs to ensure safe access to healthcare services. It does not create new mandates but offers financial support for security upgrades.

Maddy summaryThis bill prohibits the export or sale of petroleum products drawn from the U.S. Strategic Petroleum Reserve to specific countries and entities, including China, Russia, North Korea, Iran, and any nation under U.S. sanctions. It also bans exports to entities owned or controlled by these countries or the Chinese Communist Party. The Secretary of Energy must enforce this ban, though they may issue a national security waiver for specific exports. The bill requires the Secretary to issue implementing rules within 60 days of enactment. It directly affects the Secretary of Energy, oil exporters seeking to use the Strategic Petroleum Reserve, and the listed countries/entities.

Capitol Remembrance Act This bill requires the Architect of the Capitol (AOC) to design and install in a prominent location in the U.S. Capitol a permanent exhibit that depicts the January 6, 2021, attack on the Capitol. To the extent possible, the AOC must preserve property that was damaged during the attack and include it in the exhibit. The AOC must also include (1) existing photographic records relating to the attack; and (2) a plaque to honor the U.S. Capitol Police and other law enforcement agencies that protected the Capitol, the individuals who died or sustained injuries to protect the Capitol, and the staff who helped restore the Capitol complex after the attack.