Rep. Mike Kelly

Family and Small Business Taxpayer Protection Act This bill rescinds unobligated amounts appropriated to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement and other activities.

Maddy summaryThis bill designates the Department of Veterans Affairs clinic in Mishawaka, Indiana, as the "Jackie Walorski VA Clinic" to honor former U.S. Representative Jackie Walorski, who served on the House Committee on Veterans' Affairs and advocated for veterans. The law requires all federal references - including laws, documents, and maps - to use the new name for the clinic, effective upon enactment. It does not change the clinic’s services, funding, or operations, as it is a purely commemorative naming resolution.

This resolution supports the designation of National 4-H Week. It also (1) recognizes the important role of 4-H in youth development and education, and (2) encourages all citizens to recognize 4-H for the significant impact the organization and members have made and continue to make by empowering young people with the skills needed to lead for a lifetime.

Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act This bill repeals the 15% alternative minimum tax on corporations enacted by the Inflation Reduction Act of 2022.

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.

More Homes on the Market Act This bill increases the tax exclusion of gain from the sale of a principal residence and requires an annual inflation adjustment to such increased amount.

Educational Choice for Children Act This bill allows individuals and corporations a new tax credit after 2022 for charitable contributions to tax-exempt organizations that provide scholarships to elementary and secondary school students. Such students must be members of a household with incomes not greater 300% of the area median gross income and be eligible to enroll in a public elementary or secondary school. The bill excludes from the gross income of taxpayer dependents any scholarship amount for the elementary or secondary education expenses of eligible students. It also prohibits governmental control over scholarship granting organizations.

This resolution directs the Department of Health and Human Services to provide the House of Representatives with certain documents and information about the establishment of an Emergency Intake Site in Erie, Pennsylvania, at the Pennsylvania International Academy, to house unaccompanied migrant children.

Social Security Fairness Act of 2021 This bill repeals provisions that reduce Social Security benefits for individuals who receive other benefits, such as a pension from a state or local government. The bill eliminates the government pension offset , which in various instances reduces Social Security benefits for spouses, widows, and widowers who also receive government pensions of their own. The bill also eliminates the windfall elimination provision , which in some instances reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes. These changes are effective for benefits payable after December 2021.

TCJA Permanency Act This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent reductions in individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces. Additionally, the bill expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs); lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; reinstates after 2023 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.