Sen. Tom Cotton

Maddy summaryThis bill repeals the federal estate tax and generation-skipping transfer tax for estates of people who die on or after the bill's enactment date, directly affecting heirs of large estates (typically valued over $13 million for 2025). It also modifies the gift tax by establishing a $10 million lifetime exemption (adjusted for inflation), replacing the current exemption amount. The bill sets new tax brackets for gifts exceeding this threshold and adjusts the calculation method for gift tax liability. These changes apply to gifts made or estates settled after the bill becomes law, with no impact on existing estate plans or transfers before enactment.

Maddy summaryThis bill prohibits federal agencies (like the Fish and Wildlife Service and Forest Service) from banning lead ammunition or tackle on public lands and waters used for hunting or fishing, directly affecting hunters and anglers who use federal lands. It blocks new federal regulations on lead levels in hunting gear, except in limited cases where a specific area's wildlife decline is linked to lead use and the state wildlife agency approves the restriction. The law requires federal agencies to explain in notices how any exception meets state wildlife department requirements or state law. It does not change existing state laws or allow federal bans on lead where states already prohibit it.

Maddy summaryThe ELITE Vehicles Act repeals three key tax credits for electric vehicles under the Internal Revenue Code: the clean vehicle credit (Section 30D), the credit for previously-owned clean vehicles (Section 25E), and the credit for qualified commercial clean vehicles (Section 45W). It also excludes electric vehicle recharging property from the alternative fuel vehicle refueling credit. These changes directly affect individuals and businesses purchasing new or used electric vehicles, as well as those installing EV charging infrastructure, by eliminating the associated tax benefits. The repeal applies to vehicles purchased or under binding contract after 30 days following the bill's enactment.

Maddy summaryThis bill establishes a formal U.S.-Israel defense partnership focused on joint development of counter-unmanned systems technology, authorizing $150 million annually from 2026-2030 for a dedicated program. It directly affects U.S. and Israeli defense departments, contractors, and military personnel through collaborative research, joint training, and shared procurement of counter-drone systems. Additional provisions include extending existing anti-tunnel and counter-UAS cooperation with increased funding, creating a new emerging tech program for AI/cybersecurity collaboration, and establishing a U.S. Defense Innovation Unit office in Israel. The bill requires annual reports to Congress on program progress and mandates semiannual financial oversight for all joint activities.

Maddy summaryThis bill imposes new sanctions on foreign entities (including banks, insurers, and logistics companies) that knowingly facilitate Iran's oil, gas, LNG, or petrochemical exports. It blocks U.S. property of sanctioned entities and bars targeted individuals from entering the U.S. via visa restrictions or revocation. Exceptions cover goods imports and certain international obligations, while the President may grant limited 180-day waivers for national security reasons, subject to congressional reporting. The law aims to disrupt Iran's energy revenue streams used for terrorism, weapons programs, and repression, with enforcement coordinated through a new interagency working group.

Maddy summarySRES 73 is a procedural resolution authorizing the Select Committee on Intelligence to spend funds from the Senate's contingent fund for its operations. It sets specific spending limits: $5.26 million for March-September 2025, $9.02 million for October 2025-September 2026, and $3.76 million for October 2026-February 2027, with small caps on consultant fees. The resolution enables the committee to hire staff, cover operational costs, and use agency resources (with approval) to carry out its duties under Senate Resolution 400. It directly affects the Select Committee on Intelligence by providing its budget authority for its ongoing investigations and oversight work. This is a routine funding authorization, not a policy change.

Credit Union Board Modernization Act This bill revises the required frequency of meetings held by a credit union's board of directors. Specifically, new credit unions and credit unions with a low soundness rating must meet monthly. All other credit unions must hold at least six meetings annually, with at least one meeting held during each fiscal quarter. Currently, all credit union boards must meet at least once a month.

Maddy summaryThis bill prohibits U.S. government cooperation with the International Criminal Court (ICC) and blocks funding for the Palestinian Authority under existing law if it engages with ICC investigations. It specifically blocks U.S. economic support funds for the Palestinian Authority when the ICC investigates Israeli officials, as referenced in the 2024 Appropriations Act. The bill also bans all federal funds from supporting ICC activities, including investigations, arrest warrants, or enforcement of rulings. It directly affects U.S. foreign aid programs and the Palestinian Authority's access to U.S. funding tied to ICC-related actions.

Maddy summaryThis bill amends the CARES Act by removing subsection (c) of Section 4024. It does not create new policies or directly affect any specific group; it only modifies an existing provision in federal law. The change is purely procedural, eliminating a specific subsection without altering the law's overall structure or requirements. No new rules or impacts on housing are introduced. (1 sentence, as it is a procedural amendment).

Maddy summaryThe Focus on Learning Act requires the Surgeon General to study how mobile device use affects student learning, mental health, and school climate in K-12 schools. It establishes a pilot program offering $5 million to fund secure containers/lockers for schools to create "mobile device-free environments" during school hours (excluding school-issued devices). Participating schools must maintain communication systems for staff/emergency response, have clear parent contact processes, and get parental input before implementing the policy. The bill directly affects elementary and secondary schools, students, and parents by mandating a study and pilot program to test device-free learning environments.