Rep. Ryan Mackenzie

Maddy summaryHR 1424 increases the employer tax credit for providing paid family and medical leave under the Internal Revenue Code. It doubles the credit percentages - from 12.5% to 25% for smaller employers and 25% to 50% for larger employers - and makes the credit permanent by removing its temporary sunset provision. This bill directly affects employers who offer paid leave benefits, reducing their tax burden for providing such coverage. The changes apply to taxable years beginning after December 31, 2025.

Maddy summaryHR 1427 increases the federal adoption tax credit from $10,000 to $25,000 per child for both general adoptions and adoptions of children with special needs, effective for tax years beginning after December 31, 2024. It also creates a new tax credit for qualified in vitro fertilization (IVF) medical expenses, allowing taxpayers to claim a credit for IVF-related costs paid during the tax year. The bill includes a new inflation adjustment mechanism for the adoption credit starting in 2025 and specifies that IVF credit expenses cannot be claimed for other deductions or credits. This legislation directly affects individuals adopting children or undergoing IVF treatments who itemize deductions on their federal tax returns.

Maddy summaryHR 1421, the "Make American Flags in America Act of 2025," requires all flags of the United States displayed on federal property or procured by federal agencies to be 100% manufactured in the United States. This directly affects federal agencies (including executive departments, military branches, and legislative/judicial offices) by banning the use of foreign-made flags for official displays or purchases. The bill sets a 90-day deadline for procurement changes and a two-year timeline for display requirements, while excluding private entities from these rules. It also mandates a Federal Trade Commission study on enforcing country-of-origin labeling for flags, with a report due within one year of enactment.

Maddy summaryThe PURE Water Act (HR 1441) creates a federal tax credit for individuals who install qualifying home water filtration systems. It allows a 20% credit on primary residence filtration costs and 10% on secondary residence costs, capped at $2,500 per tax year, with unused portions carryable forward. The credit applies only to systems that remove at least 90% of lead, PFAS, and PFOA from drinking water, excluding maintenance costs. This directly affects individual taxpayers who purchase qualifying filters for their U.S. homes, effective for tax years beginning after December 31, 2024.

Maddy summaryThis bill doubles key tax benefits for child care expenses. It increases the maximum child and dependent care credit from $3,000 to $6,000 per child (and $6,000 to $12,000 for two or more children) and doubles the dependent care assistance program limit from $5,000 to $10,000 annually. It also doubles the employer credit for providing child care from $150,000 to $300,000 per year. These changes directly affect working parents paying for child care and employers offering on-site or subsidized care, applying to tax years starting in 2025.

Maddy summaryHR 1425 would significantly increase the federal child tax credit from $1,000 to $5,000 per qualifying child annually. It makes the credit fully refundable (meaning families with no tax liability can receive the full amount) and removes all income limits that previously restricted eligibility. This change would directly benefit low- and middle-income families with children, ensuring they receive the full credit regardless of earnings. The policy changes would take effect for tax years beginning after December 31, 2024.

Maddy summaryHR 1410 expands access to mental health care for 9/11 responders and survivors by allowing licensed mental health providers (not just physicians) to conduct initial health evaluations and certifications under the World Trade Center Health Program. It adjusts the program’s funding formula to account for changing enrollment numbers by linking annual funding to the previous year’s enrollment ratio, and clarifies that deceased individuals are excluded from enrollment counts. The bill also extends the timeframe for adding new health conditions to the program’s list and requires a 2028 report assessing long-term funding needs through 2090. These changes aim to streamline eligibility, improve care access, and ensure sustainable funding for the program.

Goldie's Act This bill expands enforcement provisions under the Animal Welfare Act (AWA). Specifically, the bill directs the Department of Agriculture (USDA) to document and record detailed descriptions of violations of the act observed during inspections and investigations. USDA must provide a copy of all records documenting violations to state, local, and municipal animal control or law enforcement officials within 24 hours of such inspections or investigations. Inspections must be held at least once a year of each research facility, the premises of each animal dealer, and each exhibitor of animals. If violations are found during inspections, then USDA must conduct any necessary follow-up inspections until all the violations are corrected. Inspectors must confiscate or destroy in a humane manner animals found to be suffering physical or psychological harm as a result of failure to comply with the AWA. Violators are subject to civil penalties as outlined in the bill.

This concurrent resolution declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over the air, or on any business for such public performance of sound recordings.

Maddy summaryThis bill reauthorizes the Delaware River Basin Restoration Program through 2032, extending funding for watershed restoration projects. It adds Maryland as a fifth Basin state (previously a 4-State program) and requires the program to prioritize projects benefiting small, rural, or disadvantaged communities. The bill also updates definitions and administrative provisions from the original 2016 program under the Water Infrastructure Improvements for the Nation Act. This affects restoration efforts across the Delaware River Basin states (Delaware, New Jersey, New York, Pennsylvania, and Maryland).