Sen. Mike Lee

Maddy summaryThe ALIGN Act (S 1117) permanently allows businesses to immediately deduct the full cost of qualified property (like equipment or machinery) purchased and placed in service after September 27, 2017, instead of depreciating it over time. This tax provision directly affects businesses that invest in qualifying assets, reducing their taxable income in the year of purchase. The bill amends the Internal Revenue Code to set a 100% "applicable percentage" for these deductions, making the change permanent. Conforming updates to related tax code sections ensure the provision works with existing rules, effective as if included in prior legislation.

Maddy summaryThe AMERICA Act (S 1073) establishes new rules for large digital advertising companies to increase transparency and competition in digital advertising markets. It prohibits companies with over $20 billion in annual digital advertising revenue from owning both a digital advertising exchange and a brokerage service, or from owning a brokerage while also being a buyer or seller of ad space. Companies with over $5 billion in annual revenue must act in their customers' best interests, provide detailed transparency about bid data and routing practices, and maintain separate business functions to avoid conflicts of interest. The bill creates private rights of action for harmed customers and requires annual certification of compliance to the Attorney General. It directly affects major digital advertising companies and their business customers who buy or sell digital advertisements.

Maddy summaryThe Smarter Sentencing Act of 2023 reduces mandatory minimum prison sentences for certain non-violent drug offenses under federal law. It redefines "courier" as someone whose role is limited to transporting drugs or money, setting lower sentencing ranges for couriers (5-10 years for first offenses, 10-20 years for repeat offenses) compared to other drug traffickers. The bill allows courts to reduce sentences for people already convicted of covered drug offenses, and directs the Sentencing Commission to update federal sentencing guidelines to align with these changes. It also requires reports on federal criminal offenses and their penalties to improve transparency. This primarily affects individuals convicted of federal drug crimes, particularly those acting as couriers or facing mandatory minimums.

Maddy summaryS 1076 expands the Federal Trade Commission's (FTC) authority to seek specific remedies for consumer harm caused by unfair or deceptive business practices. It allows the FTC to request restitution for consumer losses, contract rescission, refunds, or return of property within a 3-year window after the violation occurs. The bill also clarifies that courts can order disgorgement of unjust profits (offset by prior restitution), while requiring the FTC to prove a reasonable consumer would have known the practice was deceptive and relied on it. These changes directly affect consumers harmed by deceptive business actions and streamline the FTC's process for seeking relief, including referrals to the Attorney General for additional damages under the Clayton Act.

Maddy summaryThis bill repeals two specific legal authorizations for U.S. military force against Iraq: the 1991 authorization (Public Law 102-1) and the 2002 authorization (Public Law 107-243). If enacted, it would end the legal basis for military operations in Iraq under these two resolutions. The repeal directly affects the executive branch’s authority to use military force against Iraq under these specific laws. It does not create new policy but removes existing legal permissions.

Global Trade Accountability Act This bill requires congressional approval of any proposed unilateral trade action that has the effect of increasing trade barriers.

Maddy summaryS 1048 designates nine specific Mexican drug cartels - including the Sinaloa Cartel, Jalisco New Generation Cartel, and Gulf Cartel - as foreign terrorist organizations under existing law (Section 219 of the Immigration and Nationality Act). This designation would enable federal authorities to use new legal tools, such as prosecuting drug traffickers who fund these groups, freezing cartel assets, and imposing penalties on financial institutions that fail to block their funds. The bill also creates an interagency task force led by the Director of National Intelligence to coordinate intelligence, strategy, and enforcement across agencies like Homeland Security and the Treasury. This directly targets the cartels’ operations and funding streams, aiming to disrupt the flow of fentanyl and other drugs into the U.S.

Maddy summaryThe Natural GAS Act of 2023 requires the Department of Energy to conduct a full fuel cycle analysis and disclose the results on appliance labels when developing new energy efficiency standards for water heaters, furnaces, boilers, and gas cooktops/ranges/ovens. It mandates that the Department certify new rules won’t cause a significant shift from gas to electric appliances in residential, commercial, or replacement markets. The bill exempts small manufacturers (as defined by federal regulations) from the rule application and requires the analysis results to be prominently displayed on energy efficiency labels at the point of sale. This directly affects federal agencies, appliance manufacturers, and consumers by shaping how future efficiency standards are created and communicated.

Maddy summaryThis bill amends federal pretrial detention rules for drug-related cases by updating a legal citation reference and reorganizing detention condition provisions. It directly affects federal courts and prosecutors handling drug charges, as it modifies Section 3142 of Title 18 (which governs pretrial release decisions). The key changes involve replacing outdated statutory references and restructuring the order of detention condition criteria. This is a technical procedural update to existing law, not a substantive policy change.

Maddy summaryThis bill would block U.S. federal funding for two international environmental agreements until China's classification in those treaties changes. Specifically, it prohibits funds for the Montreal Protocol (ozone layer protection) until China is removed from "developing country" status, and blocks funds for the UN Climate Change Convention until China is added to Annex I (the list of developed nations). The bill requires the President to certify to Congress that these treaty changes have occurred before funding can resume. It affects only U.S. government spending on these agreements, not direct policy changes for citizens or businesses.