Sen. Jerry Moran

Maddy summaryThis bill provides tax relief to new car dealers who sold inventory due to supply chain disruptions between March 2020 and January 2022. It allows dealers using the LIFO tax accounting method to avoid recognizing income from those sales in the year they occurred, instead deferring tax consequences until they replace the sold vehicles. Dealers have until 2026 to repurchase similar vehicles; if they fail to fully replace the inventory within this window, they must pay back the tax plus interest. The relief directly affects new car dealers who held LIFO inventory during the specified period and are subject to IRS tax rules.

Maddy summaryS 444 requires the U.S. Senate to approve any World Health Organization (WHO) pandemic preparedness treaty before it becomes binding on the United States. The bill mandates that agreements resulting from the WHO’s pandemic treaty negotiations (currently led by the International Negotiating Body) must be treated as treaties under the U.S. Constitution, requiring Senate ratification with a two-thirds vote. It directly affects U.S. foreign policy implementation by ensuring congressional oversight of international pandemic agreements. The bill responds to concerns about WHO’s pandemic management and aims to prevent executive agreements from bypassing Senate review.

Maddy summaryThis bill prohibits the IRS from requiring financial institutions to report new types of account activity, such as deposits, withdrawals, balances, or transaction details. It directly affects banks and other financial institutions that might otherwise be mandated to share this data. The law blocks any new reporting requirements but allows existing programs (in place when the bill passes) to continue. It does not change current IRS data collection practices under existing laws. The bill aims to limit the scope of financial data the government can access from financial institutions.

Maddy summaryThis resolution (SRES 63) is a symbolic Senate measure formally celebrating Black History Month. It acknowledges the contributions of African Americans to U.S. history and society, recognizes the origins of Black History Month (beginning as Negro History Week in 1926), and encourages nationwide reflection on this history. The resolution does not create new laws or policies but serves as a formal Senate acknowledgment of the significance of Black History Month in February. It aims to honor the legacy of African American pioneers and promote learning about their impact on the nation.

Maddy summaryThe Hearing Protection Act (S 401) reclassifies firearm silencers as firearms under federal tax law, requiring them to be taxed at 10% like other firearms starting 90 days after enactment. It mandates the destruction of all existing federal silencer registration records within one year and preempts state laws that tax, regulate, or require registration of silencers. The bill directly affects silencer owners, manufacturers, and dealers by changing federal tax treatment, eliminating federal registration requirements, and overriding conflicting state regulations. Key provisions include updated definitions for silencers, new marking requirements for manufacturers, and removal of federal registration barriers.

Maddy summaryThis joint resolution (SJRES 7) seeks congressional disapproval of a 2023 rule defining "Waters of the United States" (WOTUS), which would have changed how federal agencies regulate wetlands and waterways. It targets a rule jointly issued by the Army Corps of Engineers, EPA, and other agencies (88 Fed. Reg. 3004, Jan. 18, 2023), directly affecting landowners, developers, and environmental regulators by altering jurisdiction over water resources. If passed, the resolution would nullify the rule under a specific disapproval process in Title 5 of U.S. Code, preventing it from taking effect. The resolution does not create new regulations but aims to block an existing federal rule. This is a procedural step, not a new law.

Maddy summaryThis joint resolution (SJRES 12) seeks congressional disapproval of the District of Columbia Council’s approval of the Revised Criminal Code Act of 2022 (D.C. Act 24-789). It directly affects D.C. residents and local government, as the resolution targets the District’s newly enacted criminal code. The mechanism is a formal congressional disapproval under the District of Columbia Home Rule Act, requiring passage by both chambers to block the D.C. law from taking effect. The resolution does not alter the D.C. code itself but aims to halt its implementation through federal action.

Maddy summaryThe Apprenticeships to College Act (S 343) creates a voluntary "Registered Apprenticeship College Consortium" to connect apprenticeship programs with colleges. It requires the Labor and Education Secretaries to work together on data sharing, align funding from education laws (like the Higher Education Act), and establish agreements allowing apprentices to earn college credit for their on-the-job training. This directly affects community colleges, four-year universities, apprenticeship sponsors, and apprentices by making it easier to transfer skills into college credits. Participation by schools or sponsors is optional, and the bill focuses on creating tools and information, not mandating changes.

Maddy summaryThis bill authorizes a Congressional Gold Medal to honor the volunteers and donors who supported the North Platte Canteen during World War II. It directs the Treasury Secretary to strike a gold medal commemorating the approximately 55,000 individuals (mostly women) from Nebraska, Colorado, and Kansas who provided food, hospitality, and donations to over 6 million troops between 1941 and 1946. The medal will be presented to the Lincoln County Historical Museum in North Platte, Nebraska, for public display and research. The bill is purely commemorative and does not create new programs or obligations.

Maddy summaryThis bill allows veterans with combat-related disabilities and less than 20 years of service to receive both military retired pay and VA disability compensation simultaneously. Previously, such veterans had their retired pay reduced to avoid "concurrent receipt" of both benefits. The bill removes the 20-year service requirement for this group, applying specifically to those retired under Chapter 61 of Title 10 with a combat-related disability as defined in existing law. It does not change eligibility for veterans with non-combat disabilities or those with 20+ years of service.