Rep. Mike Gallagher

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 382, the "Pandemic is Over Act," terminates the federal public health emergency declaration for the COVID-19 pandemic. The bill ends the emergency status declared on January 31, 2020, effective upon the bill's enactment. This action directly ends the federal authority tied to the emergency, including related public health measures and funding mechanisms under the Public Health Service Act.

Maddy summaryHR 410, the Health Care PRICE Transparency Act, requires hospitals and health insurers to publicly disclose clear pricing information for healthcare services. Hospitals must list standard charges for at least 300 "shoppable services" (commonly scheduled procedures) in plain language, including gross charges, negotiated rates with insurers, discounted cash prices, and average negotiated rates - without requiring subscriptions or personal data. Insurers must provide consumers with online tools and paper summaries showing estimated out-of-pocket costs for in-network and out-of-network care, including balance billing risks. This law directly affects hospitals participating in Medicare and all health insurers offering plans under the Affordable Care Act. The goal is to make healthcare costs transparent before patients receive care, replacing opaque "chargemaster" pricing with accessible, standardized data.

Maddy summaryThe Educational Choice for Children Act creates tax credits for individuals and corporations that contribute to scholarship granting organizations providing education scholarships. Individuals can claim a credit up to $5,000 or 10% of their income, while corporations can claim up to 5% of taxable income. The scholarships are available to students from households with income up to 300% of the area median income, and can be used for private school tuition, tutoring, and other educational expenses at elementary and secondary schools. The bill includes strict requirements for scholarship organizations to verify income, conduct audits, and prevent misuse of funds, while also prohibiting government control over these organizations and protecting private and religious schools from discrimination in the program. It establishes a $10 billion annual cap on the total tax credits available.

Maddy summaryHR 496, the PELL Act, creates "Workforce Pell Grants" to support short-term workforce training programs instead of traditional college degrees. It directly affects students enrolled in qualifying short programs (150-600 hours, 8-15 weeks) that align with in-demand jobs. To qualify, programs must meet strict standards: 70%+ completion rates, 70%+ job placement rates, and demonstrate graduates earn at least 150% above the poverty line within three years. The bill also requires annual public reporting of program outcomes like completion rates, job placement, and graduate earnings to ensure accountability.

Maddy summaryThis bill requires healthcare providers to give the same medical care to infants born alive during abortions as they would to any newborn, and to immediately admit such infants to a hospital. It mandates reporting of non-compliance to law enforcement and imposes penalties including up to 5 years in prison for violations. Women who undergo abortions can file civil lawsuits seeking money damages for injuries, three times the abortion cost, and punitive damages if care standards are not met. The bill also clarifies that abortion includes intentionally killing an unborn child or terminating pregnancy without specific exceptions (e.g., after viability to preserve life or removing a dead fetus).

Life at Conception Act This bill declares that the right to life guaranteed by the Constitution is vested in each human being at all stages of life, including the moment of fertilization, cloning, or other moment at which an individual comes into being. Nothing in this bill shall be construed to authorize the prosecution of any woman for the death of her unborn child.

Supporting Mexico Against Corruption Act This bill directs the President to impose property- and visa-blocking sanctions on foreign persons who are current or former officials of the Mexican government and who are responsible for acts of significant corruption. These sanctions shall also apply to foreign persons acting on behalf of such a government official. The sanctions shall not apply to acts related to U.S. intelligence activities. The President may waive application of the sanctions for U.S. national security interests or to prevent undue economic harm to the people of Mexico.

Maddy summaryHR 348, the Transparency in COVID-19 Expenditures Act, requires a nonpartisan government auditor to review how federal funds from major pandemic relief laws were spent. The audit covers all money provided by key legislation including the CARES Act, Families First Act, and the American Rescue Plan. The auditor must produce a detailed report for Congress on how the funds were used, focusing on accountability and spending details. This bill does not change funding levels or create new programs - it only mandates a review of existing pandemic relief expenditures. The summary applies to all federal agencies that received these specific relief funds.

Maddy summaryThis bill establishes a new process for the Attorney General to designate foreign organizations as "significant transnational criminal organizations" based on their criminal activity affecting U.S. commerce or threatening U.S. security. Members of these designated organizations, as well as their spouses and children who knew about the membership, are barred from entering the United States. The designation process requires congressional notification, allows for review after 2 years, and permits asset freezes of the organization's U.S. assets. Organizations can seek judicial review of their designation, and Congress can revoke designations through a special procedure.