Rep. Ron Estes

Maddy summaryThis bill, titled "Secure Family Futures Act of 2025" but actually focused on tax code changes, primarily affects a specific subset of insurance companies. It amends the Internal Revenue Code to exclude certain debts (like bonds or notes) held by these companies from being counted as capital assets (Section 2), and extends their capital loss carryover period to 10 years for losses from foreign expropriation or losses incurred by these companies (Section 3). The changes apply to debts acquired and losses arising after December 31, 2025. The bill's title is misleading, as it does not relate to family policy but is a technical tax amendment targeting defined insurance industry entities.

Maddy summaryThis bill requires colleges receiving federal financial aid to prohibit events promoting antisemitism, using the International Holocaust Remembrance Alliance's 2016 working definition (including contemporary examples). It bans institutions from authorizing, funding, or otherwise supporting such events on campus. The policy change applies directly to all higher education institutions covered by the Higher Education Act of 1965. This amendment modifies existing federal funding requirements for colleges.

Maddy summaryHR 2423, the Unfair Tax Prevention Act, amends the U.S. tax code to modify how the base erosion tax applies to certain foreign-owned businesses. It directly affects foreign-controlled entities operating under specific foreign tax systems that impose taxes based on ownership chains, such as those linked to foreign corporations. Key provisions include treating these entities as "applicable taxpayers" for tax purposes, changing a deadline from December 31, 2025, to the bill's enactment date, and counting 50% of their cost of goods sold as a tax benefit while excluding certain other tax rules. The changes apply to taxable years beginning after the bill becomes law.

Maddy summaryThis bill amends the U.S. Code to define key terms like "sex," "male," and "female" based on biological characteristics present at conception, specifically referencing reproductive anatomy. It requires all federal agencies, courts, and Congress to use these biological definitions when interpreting laws, regulations, or agency actions - replacing current interpretations that consider gender identity. The bill explicitly states that "gender identity" does not constitute a valid basis for determining sex under federal law. This change would directly affect how federal agencies implement existing laws related to healthcare, education, employment, and civil rights by mandating biological sex definitions in their operations.

Maddy summaryThis bill prohibits doctors from performing abortions based solely on a Down syndrome diagnosis. It requires providers to ask patients about such diagnoses before an abortion and inform them of the ban. Violations could result in criminal penalties (up to 5 years in prison) or civil lawsuits seeking damages for the patient or family. The law applies to all abortions performed in the U.S. or transported across state lines for this specific purpose. It does not restrict other abortion procedures or create a new right to abortion.

Maddy summaryThe Innovative FEED Act of 2025 establishes a new regulatory category for "zootechnical animal food substances" - additives in animal feed that affect digestive byproducts, reduce foodborne pathogens, or alter an animal's gut microbiome without providing nutrition. These substances would be regulated as food additives (not drugs) under the Federal Food, Drug, and Cosmetic Act, requiring manufacturers to submit specific safety and efficacy data for approval. The bill mandates labeling stating "Not for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in animals" and allows optional claims about intended effects on animal body function. It explicitly excludes existing drugs, hormones, ionophores, and other substances from this category, ensuring no mandatory use of these additives.

Maddy summaryHR 2186 amends the tax code to clarify ownership rules for certain foreign-owned companies. It prevents U.S. shareholders from being treated as owning stock held by non-U.S. persons in foreign corporations (ending "downward attribution"). This directly affects "foreign controlled U.S. shareholders" - U.S. persons who would qualify as shareholders under modified ownership rules - requiring them to include specific foreign earnings in their gross income under new Section 951B. The changes apply to tax years ending after December 31, 2024.

Maddy summaryThis bill changes a tax rule for Real Estate Investment Trusts (REITs) that use taxable subsidiaries. It increases the percentage limit for assets held in these subsidiaries from 20% to 25% of a REIT's total assets, directly affecting REIT companies that operate through such subsidiaries. The key provision amends the Internal Revenue Code to restore this higher asset threshold, which had been reduced earlier. The change applies to taxable years starting after December 31, 2025.

Maddy summaryHR 1156, the Pandemic Unemployment Fraud Enforcement Act, extends the time limit for prosecuting fraud related to pandemic unemployment programs. It adds a 10-year window for criminal or civil actions against individuals who falsely claimed benefits under Pandemic Unemployment Assistance (PUA), Federal Pandemic Unemployment Compensation (FPUC), or Mixed Earner Unemployment Compensation (MEUC). The law applies only to fraud committed during these specific pandemic-era programs and does not revive cases where the original statute of limitations had already expired before this bill passed. This change gives authorities more time to pursue fraud cases without altering the programs' core eligibility rules.

Maddy summaryThis bill changes how individual investors in mutual funds (regulated investment companies) are taxed on certain dividends. It allows investors to defer paying tax on capital gain dividends that are automatically reinvested in additional fund shares through a dividend reinvestment plan. The deferred tax is recognized later when the investor sells shares or upon their death. It also establishes that shares acquired through this reinvestment are treated as held for over one year from the start, potentially qualifying for long-term capital gains rates. The rule applies only to individual investors (not estates, trusts, or dependents claimed by others).