Sen. John Hoeven

Maddy summaryS 187, the ALIGN Act, permanently allows businesses to immediately deduct the full cost of qualified property (like machinery or equipment) instead of depreciating it over time. This directly affects businesses that purchase qualifying property after September 27, 2017, by eliminating the previous requirement to spread deductions across multiple years. The key provision changes the tax code to set the "applicable percentage" for such property at 100% permanently. This simplifies tax treatment for eligible investments without altering other tax rules. The bill does not change tax rates or affect individual taxpayers.

Maddy summaryS 6, the Born-Alive Abortion Survivors Protection Act, requires healthcare providers at facilities performing abortions to provide the same medical care to infants born alive during or after an abortion as they would to any newborn, including immediate hospital admission. The bill mandates that any provider or facility employee who witnesses a failure to provide this care must report it to law enforcement, with violations punishable by fines up to $5,000 or up to 5 years in prison. It also allows women who undergo abortions to pursue civil lawsuits for damages if providers fail to comply, including three times the abortion cost plus punitive damages. The bill defines "abortion" as procedures intended to kill the unborn child or terminate pregnancy without preserving the child's life after viability.

Maddy summaryS 157, the CONTAINER Act, allows border states (adjacent to the U.S. northern or southern border) to place movable, temporary structures on federal land for border security without needing a special use permit from federal agencies. The bill requires border states to provide 45 days' notice to the relevant federal agency (like the Bureau of Land Management or Forest Service) before placing such structures, which can remain for up to one year and be extended in 90-day increments if U.S. Customs and Border Protection determines operational control has not been achieved. This directly affects border states managing border security and federal land management agencies overseeing borderlands. The law streamlines the process for temporary border barriers by removing a permitting requirement, focusing on rapid deployment rather than permanent infrastructure.

Maddy summaryThis bill would require the U.S. Secretary of State to re-designate Yemen's Houthi group (Ansarallah) as a foreign terrorist organization within 90 days of enactment. It mandates the President to impose existing sanctions under two executive orders - blocking property under E.O. 13224 and restricting travel under E.O. 13780 - on Ansarallah and its members, agents, affiliates, or entities they own or control. These sanctions would apply to the group and its associated individuals or organizations, directly affecting the Houthi leadership and their operational networks. The bill does not create new sanctions but directs the re-imposition of existing measures previously revoked by the Biden administration.

Maddy summaryS 167, the "Protect and Serve Act of 2025," creates new federal criminal penalties for individuals who assault law enforcement officers causing serious injury or attempt to do so under specific circumstances. It directly affects law enforcement officers (including federal, state, and local officers) and those who commit violent acts against them. Key provisions include enhanced penalties (up to life in prison if death or kidnapping occurs) when the crime involves crossing state lines, using interstate commerce, weapons that traveled across state lines, or interfering with the officer's duties. Federal prosecution requires certification from the Attorney General or designee, ensuring states are notified or have declined jurisdiction before federal action. The bill aims to strengthen federal authority to prosecute such offenses when they impact interstate commerce or involve federal officers.

Maddy summaryS 117 (AMERICANS Act) prevents the military from discharging or taking adverse action against service members who refuse the COVID-19 vaccine. It revises discharge rules to allow adjustments to honorable status for those separated solely over vaccine refusal, reinstates members to prior ranks, and expunges related records from service files. The bill also requires the military to retain unvaccinated members equally, creates exemption processes for natural immunity, health conditions, or religious beliefs, and cancels bonus repayment obligations for those separated over vaccine refusal. It directly affects active-duty service members and veterans separated under prior vaccine mandates.

Safeguard American Voter Eligibility Act or the SAVE Act This bill requires individuals to provide documentary proof of U.S. citizenship when registering to vote in federal elections. Specifically, the bill prohibits states from accepting and processing an application to register to vote in a federal election unless the applicant presents documentary proof of U.S. citizenship. The bill specifies what documents are considered acceptable proof of U.S. citizenship, such as identification that complies with the REAL ID Act of 2005 that indicates U.S. citizenship. Further, the bill (1) prohibits states from registering an individual to vote in a federal election unless, at the time the individual applies to register to vote, the individual provides documentary proof of U.S. citizenship; and (2) requires states to establish an alternative process under which an applicant may submit other evidence to demonstrate U.S. citizenship. Each state must take affirmative steps on an ongoing basis to ensure that only U.S. citizens are registered to vote, which shall include establishing a program to identify individuals who are not U.S. citizens using information supplied by certain sources. Additionally, states must remove noncitizens from their official lists of eligible voters. The bill allows for a private right of action against an election official who registers an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship. The bill establishes criminal penalties for certain offenses, including registering an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship.

Maddy summaryThis bill modifies IRS rules to provide tax filing extensions after major natural disasters. It allows state governors (or the DC mayor) to request 120-day extensions for federal tax deadlines when they declare a "qualified disaster" like hurricanes, floods, or earthquakes. The extension period increases from 60 to 120 days for affected taxpayers in the impacted state or territory. The change applies to all U.S. states, territories, and the District of Columbia, effective after the bill's enactment.

Firearm Industry Non-Discrimination Act or the FIND Act This bill prohibits the federal government from entering into contracts with an entity that discriminates against firearm trade associations or businesses that deal in firearms, ammunition, or related products. Specifically, the bill requires a federal agency to include in each contract for the procurement of goods or services awarded by the agency a clause requiring the prime contractor to certify that it (1) has no policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association; and (2) will not adopt a policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association during the term of the contract. The bill establishes (1) a similar requirement with respect to subcontracts, and (2) penalties for violations. The bill makes such prohibition inapplicable to a contract for the procurement of goods or services that is a sole-source contract.

Maddy summaryThis bill repeals Section 136 of the Clean Air Act, which established an incentive program for reducing methane emissions and waste in natural gas and petroleum systems. It directly affects natural gas and petroleum companies that previously participated in this program by eliminating their eligibility for related incentives. The bill also rescinds any unobligated funds allocated under that program before its repeal. This is a direct policy change removing a specific federal incentive mechanism, not a tax change.