Rep. Max L. Miller

Maddy summaryHR 2033, the Military Spouse Hiring Act, expands the Work Opportunity Tax Credit to include spouses of active-duty military personnel. It adds "qualified military spouse" as an eligible category for the tax credit, meaning employers who hire such spouses can claim the credit. A "qualified military spouse" is defined as someone certified by a local agency as married to an active-duty service member at the time of hire. The credit applies to hires occurring after the bill's enactment date. This directly affects military spouses seeking employment and employers hiring them, providing a tax incentive to encourage their hiring.

Maddy summaryHR 1990, the American Innovation and R&D Competitiveness Act of 2025, amends tax rules for businesses to make research and development (R&D) costs more flexible. It allows companies to deduct R&D expenses immediately as business costs (instead of capitalizing them) or to spread these costs over a minimum 60-month period. The bill clarifies which R&D expenses qualify, excludes land improvements and mineral exploration costs, and ensures companies can claim R&D tax credits without conflict with expense treatment. This directly affects businesses that conduct R&D, changing how they account for these costs on tax returns starting for 2022 taxable years.

Maddy summaryHR 1940, the Tanning Tax Repeal Act of 2025, removes a federal excise tax on indoor tanning services. It directly affects tanning salons and businesses providing these services by eliminating the tax they previously paid. The bill repeals Chapter 49 of the Internal Revenue Code, which imposed the tax, and the change takes effect for services provided after the bill becomes law. This is a straightforward tax repeal with no new requirements or funding mechanisms.

Maddy summaryThis bill modifies tax reporting rules for gig economy platforms (like Uber or DoorDash) by reinstating a pre-American Rescue Plan threshold. It requires third-party payment platforms to report income to the IRS only if a gig worker earns over $20,000 in a year or completes more than 200 transactions. This directly affects low-earning gig workers who would no longer receive tax forms for smaller earnings. The change simplifies reporting for platforms and reduces administrative burden on workers with minimal income from these platforms.

Maddy summaryHJRES 66 is a congressional resolution seeking to reject an Environmental Protection Agency (EPA) rule related to Ohio's air quality program. Specifically, it targets the EPA's approval of Ohio's withdrawal of a technical amendment to its air plan, as published in the Federal Register on January 21, 2025. If passed, the resolution would block the EPA rule from taking effect under a specific federal procedure for congressional disapproval. This action directly affects Ohio's implementation of air quality regulations by preventing the EPA from formally approving the state's technical amendment change. The resolution does not create new policy but aims to halt a specific administrative action.

Maddy summaryHRES 153 is a ceremonial resolution expressing condolences to the families and loved ones of the 67 victims who died in two aviation incidents: American Eagle Flight 5342 and U.S. Army flight PAT 25, which crashed near Washington, D.C.'s Reagan National Airport on January 29, 2025. It specifically honors the victims - many connected to Wichita, Kansas (known as the "Air Capital of the World") - and extends sympathies to affected communities including Wichita, Kansas, and the National Capital Region. The resolution also commends first responders who aided in the recovery efforts. As a non-binding expression of sympathy with no policy changes, it does not affect laws or regulations.

Maddy summaryThe American Innovation Act of 2025 modifies tax rules to support new businesses by changing how start-up and organizational costs can be deducted. It allows businesses to deduct up to $20,000 (adjusted for inflation) of initial costs in the first year, with remaining costs amortized over 15 years (180 months). The bill also preserves net operating losses and tax credits for new businesses after ownership changes, helping startups maintain tax benefits when sold or restructured. This primarily affects new businesses, startups, and small companies forming new ventures beginning after December 31, 2025.

Federal Firearms Licensee Protection Act of 2025 This bill modifies criminal penalties for an offense involving the theft of a firearm from a licensed importer, manufacturer, or dealer, or from their business premises. Specifically, the bill does the following: increases from 10 to 20 years the maximum prison term, and creates a 3- or 5-year mandatory minimum prison term for an offense that occurs during the commission of a burglary or robbery. An attempt to commit an offense is subject to the same penalties as a substantive offense.

Maddy summaryThis resolution urges the European Union to formally designate Iran's Islamic Revolutionary Guard Corps (IRGC) as a terrorist organization under the EU's Common Position 931 framework, which allows for such designations. It cites the U.S. (2019) and Canada (2024) as precedents for designating the IRGC, noting the EU has only sanctioned individual IRGC members, not the entity itself. The resolution emphasizes the IRGC's documented ties to terrorism, human rights abuses in Iran, support for proxy groups like Hamas and Hezbollah, and its role in supplying drones to Russia for its war in Ukraine. The House requests the EU expedite this designation and encourages U.S. diplomatic efforts to prioritize it.

Maddy summaryThis bill protects firearm trace data maintained by the ATF's National Trace Center and related licensee information from public disclosure under FOIA. It directly affects licensed firearms dealers, state/local governments, and other entities that handle this data. Key provisions include adding a new FOIA exemption for this data, imposing fines of $10,000-$25,000 for unauthorized disclosures, and allowing licensed dealers to sue for triple damages or $25,000 per disclosure. The law also prevents sovereign immunity from blocking such lawsuits and specifies that fines apply per individual disclosure.