Sen. Ruben Gallego

Maddy summaryThis bill, S 1613 (Tax Relief for New Businesses Act), simplifies tax deductions for new businesses forming corporations or partnerships. It combines "start-up" and "organizational" expenses into one deductible category, increasing the annual deduction limit from $5,000 to $50,000 (and the phaseout threshold from $50,000 to $150,000). It also creates special rules allowing new businesses to treat start-up/organizational losses separately when calculating net operating loss carryforwards, with more favorable tax treatment for these losses. The changes apply to expenses paid or incurred in taxable years beginning after December 31, 2025.

Maddy summaryS 1625 establishes a DHS working group to examine threats posed to U.S. security by the Chinese Communist Party (CCP), focusing on how the CCP exploits immigration systems (including identity theft and visa processes), engages in unfair trade practices (like forced labor and intellectual property theft), and supports drug trafficking and money laundering. The working group must assess DHS programs addressing these threats, identify gaps in security efforts, and coordinate across agencies, while ensuring privacy and civil liberties protections. It requires annual reports to Congress detailing the CCP’s activities and the group’s findings, with a classified annex allowed for sensitive information. The working group will terminate seven years after its creation, as specified in the bill.

Maddy summarySRES 201 is a non-binding Senate resolution designating the week of May 4-10, 2025, as "National Small Business Week." It honors small businesses and entrepreneurs across all U.S. communities for their economic contributions, citing that small businesses support over 59 million jobs. The resolution recognizes their resilience and celebrates their role in strengthening local economies. This symbolic gesture, consistent with annual presidential proclamations since 1963, does not create new laws or affect any specific group through policy changes.

Maddy summaryThis resolution designates May 5, 2025, as the "National Day of Awareness for Missing and Murdered Indigenous Women and Girls" to honor victims and support families. It calls on the public to commemorate affected individuals and demonstrates solidarity with their families. The resolution also recommends the Department of Justice commission a new study on the crisis, noting that a previous study (2016) is outdated. As a symbolic gesture, it does not create new laws or funding but aligns with existing efforts like Savanna’s Act.

Maddy summaryS 1570, the Help Hoover Dam Act, authorizes the Secretary of the Interior to use non-reimbursable funds recovered for Hoover Dam operations. It allows spending these funds - specifically from account XXXR5656P1 - on activities like maintenance, cleanup, and capital improvements at Hoover Dam or related land. The bill requires consultation with contractors identified under the 2011 Hoover Power Allocation Act. This change directly affects how Hoover Dam's operational funding is managed without creating new financial obligations.

Maddy summaryThis bill amends the Safe Drinking Water Act to require community water systems to implement cybersecurity training and planning. It directly affects public water suppliers serving residential areas by mandating training on protecting against cyberattacks and responding to incidents. Key provisions include adding specific cybersecurity topics to required training programs and extending the implementation timeframe for these requirements to 2026-2031. The changes update existing safety protocols to address evolving digital threats to water infrastructure.

This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.

Maddy summaryThis bill strengthens enforcement of the Animal Welfare Act by giving the Attorney General new authority to sue violators and seek penalties up to $10,000 per day for ongoing violations. It requires dealers and exhibitors to hold valid licenses for animal sales or transport and allows seized animals to be taken by the government if they’re harmed by violations. Fines collected from violations will fund temporary care for animals during legal cases. The law directly affects animal dealers, exhibitors, and enforcement agencies (USDA and DOJ), clarifying that violations include breaches of related rules and regulations.

Maddy summaryThe Housing Affordability Act (S 1527) updates inflation-adjusted monetary limits for multifamily housing programs under the National Housing Act. It increases specific dollar amounts - such as loan limits and income thresholds - by replacing outdated figures (e.g., raising a $38,025 limit to $167,310) with new values calculated using the Bureau of the Census' Price Deflator Index for Multifamily Residential Units. These adjustments, effective July 1, 2025, require the Secretary to publish the updated amounts in the Federal Register and round them to the next lower dollar. The bill directly affects federal housing programs that use these monetary thresholds, such as multifamily mortgage loans and rental assistance.

Maddy summaryS 1534 establishes a National Science Foundation grant program to increase participation of women, underrepresented minorities (including Black, Hispanic, Native American, Asian subgroups, LGBTQ+ individuals), and people with disabilities in STEM fields. It authorizes $15 million annually (2026-2030) for competitive grants to fund specific activities like mentoring programs, internships, online workshops, K-12 outreach, and faculty recruitment. The program directly affects eligible educational institutions and organizations seeking to address documented disparities in STEM degree completion and workforce retention. Key provisions require grantees to target underrepresented groups identified through NSF data showing persistent gaps in enrollment, graduation, and career retention. The bill focuses on actionable support mechanisms rather than legislative changes.