Rep. Michael Guest

Maddy summaryHR 703, the Main Street Tax Certainty Act, makes a key tax deduction permanent for small business owners. It removes the temporary sunset provision (subsection (i)) from Section 199A of the tax code, ensuring the qualified business income deduction remains available for eligible small businesses. This change directly affects pass-through business owners (like S-corps, partnerships, and sole proprietorships) who currently qualify for this deduction. The permanent change takes effect for tax years starting after December 31, 2025.

Maddy summaryHR 682, the Heartbeat Protection Act of 2025, prohibits physicians from performing abortions without first checking for a detectable fetal heartbeat according to standard medical practice and informing the patient of the results. It directly affects physicians and clinics performing abortions, requiring them to document heartbeat checks and comply with strict exceptions for life-threatening conditions, rape (with 48-hour documentation of counseling/treatment), or incest involving minors (with proof of prior report to authorities). Violations could result in fines or up to five years in prison, though the bill explicitly states it does not create or recognize a right to abortion. The law adds detailed documentation requirements for exceptions and mandates retention of medical records per federal health privacy rules.

Maddy summaryThis bill prohibits U.S. federal funds from being used to support the United Nations Population Fund (UNFPA). It bans all contributions - direct or indirect - from any department or agency, including the State Department, that might reach the UNFPA. The law directly affects how federal agencies manage international aid budgets and prevents taxpayer money from flowing to the UNFPA. It does not alter existing funding for other UN programs or create new requirements.

Maddy summaryHJRES 28 proposes a constitutional amendment to permanently fix the number of justices on the U.S. Supreme Court at nine. This would require ratification by 38 state legislatures (three-fourths of states) within seven years to become part of the Constitution. The amendment directly affects the structure of the Supreme Court, which has had nine justices since 1869 but could otherwise be altered by future congressional action. It does not change current court operations or create new laws, but instead seeks to make the nine-justice composition a permanent constitutional requirement.

Maddy summaryThis bill prohibits federal funding from being provided to Planned Parenthood Federation of America or its related clinics. It redirects funds previously allocated to Planned Parenthood to other eligible providers like community health centers, hospitals, and clinics that offer women's health services. These services include contraception, cancer screenings, prenatal care, STI testing, and family planning - particularly in underserved areas. The bill explicitly states it does not reduce overall federal funding for women's health care or affect existing abortion-related funding restrictions.

Maddy summaryHR 632 prohibits federal funding (directly or indirectly) for colleges and universities that host or are affiliated with campus health clinics providing abortion drugs or abortions to students or employees. Institutions must annually certify to federal education and health agencies that no such services are offered at their campus sites. The bill defines "abortion drugs" broadly as any medication intended to terminate pregnancy (excluding cases for live birth, miscarriage management, or ectopic pregnancy treatment). This policy directly affects institutions receiving federal funds, requiring them to ensure campus health services comply with the prohibition to maintain eligibility.

Supporting Accurate Views of Emergency Services Act of 2025 or the 911 SAVES Act This bill requires the Office of Management and Budget to categorize public safety telecommunicators as a protective service occupation under the Standard Occupational Classification system no later than 30 days after the enactment of this bill. (The Standard Occupational Classification system is a federal statistical standard used by federal agencies to classify workers into occupational categories for the purpose of collecting, calculating, or disseminating data.)

Maddy summaryHR 7 prohibits federal funds from being used for abortions or health insurance plans covering abortion, with exceptions for pregnancies resulting from rape, incest, or when a woman's life is endangered. It blocks federal premium tax credits under the Affordable Care Act for health plans covering abortion (except in specified cases) and requires clear disclosure of abortion coverage and related surcharges in plan materials. The bill allows individuals or employers to purchase separate abortion coverage using non-federal funds, such as out-of-pocket payments, without affecting federal subsidies. It directly affects federal health programs, ACA marketplace plans, and health insurance issuers offering coverage that includes abortion services.

Birthright Citizenship Act of 2025 This bill limits birthright citizenship by redefining what it means to be subject to the jurisdiction of the United States. Currently, a person born in the United States and subject to U.S. jurisdiction is entitled to citizenship. Under the bill, a person is subject to U.S. jurisdiction if he or she is born to a parent who is (1) a U.S. citizen or national, (2) a lawful permanent resident residing in the United States, or (3) a non-U.S. national ( alien under federal law) with a lawful immigration status who is performing active service in the Armed Forces. The bill does not affect the citizenship or nationality status of any person born before the bill's enactment date.

Maddy summaryThe ALIGN Act (HR 574) allows businesses to immediately deduct the full cost of certain qualifying equipment and property (like machinery or tools) instead of spreading the deduction over several years. This permanent tax change directly affects businesses that invest in eligible property placed in service after September 2017. The key provision eliminates the previous depreciation rules for these assets, providing an immediate tax benefit to encourage capital investment. It does not change tax rates or apply to all business expenses, only specific types of equipment meeting the defined criteria.