Maddy summaryThe Small Business Taxpayer Bill of Rights Act of 2023 provides new protections for small business taxpayers by expanding eligibility to recover IRS costs and fees, increasing civil damages for IRS violations (up to $5 million for reckless or intentional disregard of tax laws), and creating new dispute resolution mechanisms. It limits IRS enforcement actions against small business primary residences, prohibits raising new issues during tax appeals, and increases penalties for IRS employees who violate tax laws. The bill also establishes a new $5,000 deduction for small businesses related to audit expenses and extends the term limit for the National Taxpayer Advocate. These changes aim to make the tax system more equitable for small businesses while increasing accountability for IRS actions.
Sponsored bills
Maddy summaryThis bill creates a new incentive pay program for Department of Justice (DOJ) employees with specialized cyber skills needed to combat online fentanyl trafficking. It allows the Attorney General to award up to 25% of an employee's base pay as a bonus for positions requiring expertise in computers, networks, or internet technology to detect, prevent, or prosecute fentanyl trafficking. The incentive pay is excluded from standard pay limits for calculating annual compensation and is treated as base pay for retirement purposes. The program requires funding through annual appropriations and applies only to DOJ roles directly focused on digital aspects of fentanyl trafficking.
This resolution expresses the sense of the Senate that the United States should negotiate and enforce rules on digital trade and the digital economy with like-minded countries as part of its broader trade and economic strategy.
Maddy summarySRES 120 is a ceremonial Senate resolution designating March 23, 2023, as "National Women in Agriculture Day." It recognizes the significant contributions of women in U.S. agriculture, citing that they represent over one-third of agricultural producers and generated $148 billion in sales in 2017. The resolution encourages citizens to acknowledge women in the field and supports their roles as producers, educators, mentors, and leaders. As a symbolic gesture, it does not create new laws or funding but aims to highlight their impact on the agricultural workforce and food systems.
Maddy summaryThis bill restricts federal funding for state and local governments that qualify as "sanctuary jurisdictions" under its definition. A sanctuary jurisdiction is defined as any state or local area that prohibits sharing immigration status information or refusing to comply with federal immigration detainers (with an exception for crime victims/witnesses). The bill blocks funding for Economic Development Administration grants and Community Development Block Grants if projects are located in such jurisdictions or if recipients become sanctuary jurisdictions during the grant period. Recipients must return funds if they become sanctuary jurisdictions, and the U.S. government will reallocate those funds to non-sanctuary areas.
Maddy summaryThis bill authorizes the U.S. Forest Service to fund native seed collection, seed maintenance, and seedling production for habitat restoration through contracts, grants, or agreements with state forestry agencies, local nonprofits, private entities, and universities. It specifically adds these seed-related activities to the existing Collaborative Forest Landscape Restoration Program. The key mechanism allows federal funding to support the creation of native plant materials needed for ecological restoration projects. This directly affects organizations that collect seeds or grow seedlings for land rehabilitation efforts. The policy change streamlines federal support for sustainable habitat restoration by expanding eligible activities under current law.
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.
Maddy summaryThis bill (SJRES 22) seeks to block a specific rule issued by the Department of Education regarding federal student loan modifications. It targets the rule titled "Waivers and Modifications of Federal Student Loans," which included a one-time debt relief program announced in October 2022. The resolution requests Congress disapprove the rule under the Congressional Review Act, preventing the Department from implementing it. If approved, the rule would have no legal effect, directly affecting how student loan borrowers could access modifications or debt relief under that specific policy.
Maddy summaryThis bill prohibits public colleges and universities from denying religious student groups access to campus facilities or official recognition that is available to other student organizations. It directly affects public institutions of higher education and religious student organizations by requiring equal treatment based on the institution's policies for non-religious groups. The key provision states that no federal funds can be withheld from an institution that denies a religious group access to facilities or recognition due to its religious beliefs, practices, speech, leadership standards, or conduct codes. The law applies to all public colleges receiving funds under the Higher Education Act of 1965.
Maddy summaryThe Success for Rural Students and Communities Act of 2023 establishes a federal grant program to improve educational outcomes and economic opportunities in rural areas. It authorizes $60 million annually for competitive grants to partnerships between rural-serving colleges, local schools, economic development groups, and community organizations. Grantees must use funds to support at least two of four key activities: boosting college enrollment and graduation rates for rural students (including nontraditional learners), developing workforce-aligned academic programs, or creating local economic opportunities. Grants require 20% non-federal matching funds and must be implemented over 5-9 years to address rural education gaps and connect education to regional job markets.