Rep. Mike Kelly

Maddy summaryThe IRS Whistleblower Program Improvement Act of 2023 updates the process for whistleblowers reporting tax fraud to the IRS. It requires the Tax Court to review award decisions from the beginning using the original record and new evidence, exempts whistleblower awards from automatic spending cuts (sequestration), and mandates that whistleblowers remain anonymous in Tax Court unless a strong public interest requires disclosure. The bill also requires the IRS to include a list of the top tax avoidance schemes reported by whistleblowers in its annual report and adds interest to awards if the IRS fails to provide a preliminary award recommendation within 12 months. These changes directly affect whistleblowers who report tax violations and the IRS in handling their cases.

Maddy summaryHR 1321, the "More Homes on the Market Act," increases the tax exclusion for gains from selling a primary residence. It doubles the exclusion amount from $250,000 to $500,000 for single filers and from $500,000 to $1,000,000 for married couples filing jointly. The bill also adds automatic annual inflation adjustments to these amounts starting in 2023, ensuring the exclusion keeps pace with rising costs. This change directly affects homeowners who sell their primary residence and meet the ownership and use requirements under current tax law. The policy modifies the Internal Revenue Code to make selling a home less financially burdensome for qualifying homeowners.

Maddy summaryThe Military Spouse Hiring Act expands the Work Opportunity Tax Credit to include military spouses. Employers who hire a spouse of an active-duty military member - certified by a local agency as meeting eligibility requirements on the hiring date - can claim this tax credit. The credit reduces the employer's federal tax liability for hiring such individuals. This provision applies to new hires after the bill's enactment date.

Maddy summaryHR 1200, the National Right-to-Work Act, prohibits requiring workers to join a union or pay dues as a condition of employment in both private-sector workplaces (covered by the National Labor Relations Act) and railroad industries (covered by the Railway Labor Act). The bill amends key sections of these laws to eliminate provisions that allowed union security agreements, meaning workers in unionized settings would no longer be forced to pay dues to retain their jobs. This directly affects employees in unionized workplaces across the U.S., particularly those in industries with existing union contracts that included mandatory dues. The law changes the legal framework to ensure union membership and dues payment remain voluntary for all workers.

Maddy summaryThis resolution (HRES 139) celebrates the 75th anniversary of NASCAR, marking its founding on February 21, 1948. It commends NASCAR's contributions to the U.S. economy and society, highlighting its role as a global motorsports leader that hosts over 1,200 races annually, supports community initiatives (like donating $43 million to children via the NASCAR Foundation), and drives tourism and entertainment. As a ceremonial resolution, it does not create new laws or affect any individuals or entities. The House formally recognizes NASCAR's historical significance and ongoing impact through this symbolic gesture.

Maddy summaryHR 902, "Ellie’s Law," authorizes $10 million annually from fiscal years 2024 through 2028 for the National Institute of Neurological Disorders and Stroke to conduct broader research on unruptured brain aneurysms. The funding aims to study diverse patient populations by age, sex, and race, supplementing existing research budgets without replacing them. This bill directly affects researchers and future patients by increasing federal investment in a condition impacting 6.6 million Americans, with current federal spending at only $2.08 per affected person yearly. The legislation focuses on advancing scientific understanding to improve prevention and treatment, citing the high mortality rate (50% fatal) and significant healthcare costs ($4.1 billion annually in direct costs) associated with brain aneurysm ruptures.

Maddy summaryHR 972, the Outpatient Surgery Quality and Access Act of 2023, updates Medicare payment rules for outpatient surgery centers and hospital outpatient departments. It requires Medicare to publicly compare quality data for these facilities in the same geographic area on Medicare.gov, allows facilities to review data before release, and mandates that the Secretary cite specific criteria when excluding procedures from coverage. The bill also caps patient out-of-pocket costs for outpatient surgery at the hospital deductible amount and aligns annual payment updates between surgery centers and hospitals. These changes aim to improve transparency for beneficiaries and standardize payment adjustments.

Prohibiting IRS Financial Surveillance Act This bill prohibits the Department of the Treasury from requiring a financial institution to report the transfers into and out of a financial account. This prohibition does not apply to laws or regulations in effect on January 1, 2023.

Maddy summaryThis bill authorizes a single Congressional Gold Medal to honor all U.S. Army Dustoff crews who served during the Vietnam War (1962-1973). It recognizes their critical role in evacuating nearly 900,000 wounded personnel, including U.S., South Vietnamese, and allied forces, under extreme combat conditions. The medal, designed with input from the Secretary of Defense, will be presented to the U.S. Army Medical Department Museum for permanent display. Duplicate bronze medals may be sold to cover costs, but the primary action is the commemorative recognition of these crews' service.

Protect Farmers from the SEC Act This bill prohibits the Securities and Exchange Commission from requiring the disclosure of greenhouse gas emissions related to agricultural products.