Maddy summaryThis bill modifies U.S. tax code to boost research and development (R&D) investment by businesses. It allows companies to immediately deduct R&D costs (instead of amortizing them over 5 years) and expands refundable tax credits for small businesses, raising the annual credit cap from $250,000 to $750,000 by 2032. Small businesses with gross receipts under $15 million can now qualify for higher credit rates (up to 20% of R&D costs) and may exclude years with no R&D expenses when calculating credits. The changes apply to taxable years beginning after December 2022, directly benefiting R&D-focused startups and small businesses.
Sen. Roger Marshall
Sponsored bills
Maddy summaryThis joint resolution (SJRES 20) seeks to block a 2023 rule from the Department of Justice and Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) that classified certain firearms with stabilizing braces as rifles under federal law. If passed, it would nullify the rule, meaning firearms equipped with these braces would no longer be subject to the rule’s classification requirements. The resolution uses the congressional disapproval process under Title 5, U.S. Code, to stop the rule from taking effect, directly affecting firearm manufacturers and owners who use stabilizing braces on weapons.
Maddy summaryThis is a ceremonial Senate resolution (SRES 110) honoring the late James George Abourezk, the first Arab American to serve in the U.S. Senate (1973-1979) from South Dakota. It commemorates his legacy, including his work re-establishing the Senate Committee on Indian Affairs and co-authoring key Native American rights legislation like the Indian Child Welfare Act. The resolution directs the Senate to adjourn in his memory and send a copy to his family, acknowledging his service as a representative and advocate for Native American communities. As a procedural resolution, it has no legislative effect beyond commemoration.
Maddy summarySRES 107 is a non-binding Senate resolution recognizing that the Equal Rights Amendment (ERA), proposed by Congress in March 1972, expired when its 7-year ratification deadline passed without enough states approving it. It affirms that Congress has no constitutional authority to alter the terms of a proposed amendment after it is submitted to states or after it expires. The resolution cites legal precedents, including Supreme Court rulings and a 2020 Department of Justice opinion, stating that ratification deadlines are binding and cannot be extended retroactively. It concludes that any future effort to adopt the ERA would require a new congressional proposal, not modifications to the 1972 version. This resolution does not change current law or affect ongoing state ratification efforts for a new ERA proposal.
Maddy summaryThis bill (S 827) prohibits the use of federal funds to implement, administer, or enforce a specific Department of Justice rule concerning firearms equipped with stabilizing braces. It directly affects the DOJ and federal agencies responsible for enforcing this rule, preventing them from using taxpayer money to carry out the regulation. The key mechanism is a funding restriction: federal money cannot be spent on any aspect of the rule's enforcement. This does not repeal the rule itself but blocks its practical application by cutting off financial resources.
Maddy summaryThis bill revises a federal regulation to allow small meat processors to own local market agencies. It directly affects small-scale meat packers with annual slaughter volumes below specific limits: fewer than 700,000 cattle/sheep or 3 million hogs per year. The key change requires the Agriculture Secretary to exempt qualifying packers from existing ownership restrictions in federal regulations. This would enable smaller processors to more easily operate or own local meat marketing facilities without violating current rules. The policy change is purely procedural, modifying an existing regulation rather than creating new programs or funding.
Maddy summaryThe GAS PRICE Act (S 783) requires the Energy Information Administration (EIA) to produce annual reports detailing federal policies, regulations, or executive orders issued since January 2021 that may increase U.S. energy prices. These reports must be submitted to Congress and made public within 60 days of the bill's enactment and yearly thereafter. The bill does not change energy prices or create new regulations; it only mandates documentation of existing policies potentially affecting prices. The EIA is directly responsible for compiling and publishing these reports.
Maddy summaryThis bill amends the Clean Air Act to modify how the EPA grants waivers for fuel formulations. It creates a new pathway allowing fuels to enter commerce if they meet Reid Vapor Pressure standards (a measure of fuel volatility) either by matching certified vehicle fuels or by complying with existing waiver conditions. The changes directly affect fuel retailers and manufacturers seeking EPA approval for fuel blends. Key provisions update waiver procedures and clarify Reid Vapor Pressure requirements, specifically adjusting percentage thresholds and notification timelines for certain fuel types. The bill does not create new regulations but adjusts existing processes for fuel approval under the Clean Air Act.
Maddy summaryThe PHIT Act of 2023 would allow taxpayers to deduct certain fitness expenses as medical costs on federal tax returns. It defines "qualified sports and fitness expenses" to include gym memberships, exercise classes, and equipment used exclusively for physical activity, with a yearly limit of $1,000 ($2,000 for joint filers). To qualify, fitness facilities must focus on health (not offer golf or hunting) and comply with anti-discrimination laws, while equipment costs are capped at $250 per item. This change would take effect for tax years beginning after the bill's enactment.
Maddy summaryThis bill, S 758 (Moving Americans Privacy Protection Act), requires the removal of personally identifiable information (like Social Security numbers and passport details) from shipping manifests before they are made public. It directly affects shipping companies and government agencies handling shipment data, as they must ensure this information is scrubbed from manifests. The law adds two specific conditions under which such data cannot be disclosed: if the Treasury Secretary finds disclosure would threaten personal injury or property damage, or if the data is already exempt under federal privacy laws. The changes take effect 30 days after the bill becomes law.