Rep. Lloyd Smucker

Delivering for Rural Seniors Act of 2025 This bill directs the Food and Nutrition Service (FNS) to award competitive grants to state agencies under a home delivery pilot program for participants in the Commodity Supplemental Food Program (CSFP).  As background, the CSFP works to improve the health of low-income persons at least 60 years of age by supplementing their diets with nutritious Department of Agriculture foods. Under the pilot program, a state agency must distribute grant funds to an eligible entity (i.e., a local agency or subdistributing agency) to operate projects that facilitate home delivery of commodities to CSFP participants. Grant funds may be used for costs associated with transportation and distribution of commodities to CSFP participants, staffing required to operate home delivery services, and home delivery outreach to CSFP participants or potential participants. A state agency must prioritize eligible entities that serve CSFP participants who reside in rural areas. A state agency must also submit an annual report to FNS about the project, including best practices regarding the use of home delivery to improve the effectiveness of the CSFP.

Maddy summaryThis bill amends the Workforce Innovation and Opportunity Act to clarify eligibility for online training providers. It requires that online-only training providers must be listed on a state's approved provider list to receive funding, specifically if a participant chooses such a provider outside their state's local area where the training was approved. The provision directly affects online training providers and participants seeking federally funded training outside their home state. Key mechanism: Providers not on the state's approved list for their program type become ineligible for payment, even if the participant selects them. (Based on HR 2465, Section 122(c)(3) amendment)

Maddy summaryHR 2423, the Unfair Tax Prevention Act, amends the U.S. tax code to modify how the base erosion tax applies to certain foreign-owned businesses. It directly affects foreign-controlled entities operating under specific foreign tax systems that impose taxes based on ownership chains, such as those linked to foreign corporations. Key provisions include treating these entities as "applicable taxpayers" for tax purposes, changing a deadline from December 31, 2025, to the bill's enactment date, and counting 50% of their cost of goods sold as a tax benefit while excluding certain other tax rules. The changes apply to taxable years beginning after the bill becomes law.

Maddy summaryThis bill amends the Workforce Innovation and Opportunity Act to expand access to job training funds for young people. It allows local workforce programs to use existing individual training accounts - previously used for adult workers - to pay for career training for youth aged 16-21 who are still in school or not in school. The training must be provided by approved providers for skills aligned with local job market needs. This change directly affects young people seeking work experience or education beyond high school, making it easier to access subsidized training through existing systems.

Maddy summaryHR 2242 requires states administering Temporary Assistance for Needy Families (TANF) programs to follow the same fraud prevention standards as federal agencies under the Payment Integrity Information Act of 2019. This applies directly to state TANF programs, mandating they implement measures to detect and prevent improper payments - such as payments to ineligible recipients or overpayments. The law takes effect on October 1, 2026, and requires the Health and Human Services Secretary to submit a 10-year plan to Congress for reducing improper TANF payments within one year of the bill’s enactment. The bill focuses on strengthening program integrity through existing federal payment oversight mechanisms.

Maddy summaryThis bill modifies Medicare's physician self-referral rules to improve access for rural communities. It creates a new exemption for "covered rural hospitals" (defined as facilities in rural areas more than 35 miles from another hospital or critical access hospital) from certain restrictions on physicians owning hospitals. The bill also removes a prohibition on expanding existing physician-owned hospitals, allowing such expansions after the law's enactment. These changes directly affect rural hospitals seeking Medicare participation and physicians who own or operate hospitals in underserved areas.

Maddy summaryThe FOCA Act of 2025 prohibits federal agencies from requiring or banning contractors from using union agreements in construction project bids or contracts. It directly affects federal agencies, contractors, and subcontractors working on federally funded or assisted construction projects (like buildings or infrastructure). The law requires bid documents to not favor or penalize contractors based on whether they have union agreements, aiming to promote open competition and prevent discrimination. This changes how agencies structure bids but does not affect union agreements themselves. The bill applies to all new contracts and subcontracts after enactment, with limited exemptions only for public health/safety emergencies or national security.

Maddy summaryHR 1156, the Pandemic Unemployment Fraud Enforcement Act, extends the time limit for prosecuting fraud related to pandemic unemployment programs. It adds a 10-year window for criminal or civil actions against individuals who falsely claimed benefits under Pandemic Unemployment Assistance (PUA), Federal Pandemic Unemployment Compensation (FPUC), or Mixed Earner Unemployment Compensation (MEUC). The law applies only to fraud committed during these specific pandemic-era programs and does not revive cases where the original statute of limitations had already expired before this bill passed. This change gives authorities more time to pursue fraud cases without altering the programs' core eligibility rules.

Maddy summaryThis bill changes how individual investors in mutual funds (regulated investment companies) are taxed on certain dividends. It allows investors to defer paying tax on capital gain dividends that are automatically reinvested in additional fund shares through a dividend reinvestment plan. The deferred tax is recognized later when the investor sells shares or upon their death. It also establishes that shares acquired through this reinvestment are treated as held for over one year from the start, potentially qualifying for long-term capital gains rates. The rule applies only to individual investors (not estates, trusts, or dependents claimed by others).

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.