Sen. Cindy Hyde-Smith

Maddy summaryThis bill amends U.S. law to make the American Community Survey (ACS) truly voluntary. It removes penalties for households that refuse to answer ACS questions and requires the Census Bureau to include a clear statement on the survey itself stating participation is voluntary. The bill directly affects all households receiving the ACS, which collects detailed demographic data for communities. Key changes are: (1) eliminating civil penalties for non-response, and (2) mandating a voluntary participation notice on the survey form. These changes apply to the current ACS and any future successor survey.

Maddy summaryThe Saving American Workers’ Benefits Act of 2025 requires taxpayers claiming the Child Tax Credit or Earned Income Credit to provide Social Security Numbers (SSNs) that confirm the individual is authorized to work in the United States. Specifically, the SSN must be issued to a U.S. citizen or under specific Social Security Act provisions indicating work eligibility, and must be issued before the tax return deadline. The bill updates tax code references to replace "TIN" (Taxpayer Identification Number) with "SSN" in certain procedures and removes an exception for SSNs that do not indicate work authorization. These changes apply to tax returns for taxable years beginning after December 31, 2025, directly affecting individuals seeking these federal tax credits.

Maddy summaryS 271, the "Stop Illegal Reentry Act," increases penalties for immigrants who re-enter the U.S. after being denied entry, deported, or removed without authorization. It directly affects individuals previously removed or excluded from the U.S. who return without prior consent from the Secretary of Homeland Security. Key provisions include raising maximum prison terms to 10 years for re-entry after prior removals linked to drug crimes, violent offenses, or multiple removals, and mandating a minimum 5-year sentence for those convicted twice of re-entry or of serious crimes before removal. The bill also clarifies that "removal" includes agreements made during criminal trials, expanding the scope of affected individuals.

Maddy summaryThis bill changes U.S. tax law by removing abortion expenses from the list of medical costs taxpayers can deduct. It specifically states that amounts paid for abortions cannot be counted toward medical expense deductions on federal tax returns, affecting individuals who pay for abortions and might have claimed them as deductible medical expenses. Exceptions apply for abortions needed to treat life-endangering physical conditions related to pregnancy, or in cases of rape or incest, as certified by a physician. The law would take effect for tax years beginning after its enactment. This is a tax policy change, not a restriction on abortion access.

Maddy summaryThis bill restricts health savings accounts (HSAs), Archer MSAs, health flexible spending accounts, and health reimbursement arrangements from covering most abortion expenses. It allows exceptions only for abortions resulting from rape or incest, or when a pregnancy poses a life-endangering risk to the woman (as certified by a physician). The law amends tax code provisions to exclude non-exempt abortion costs from being treated as qualified medical expenses for tax purposes. These changes take effect for taxable years beginning after December 31, 2025, directly affecting individuals using these specific tax-advantaged health accounts.

Maddy summaryS 199 would create special tax rules for "qualified residents of Taiwan" with income from U.S. sources. It would lower tax rates on interest, dividends, and royalties from 30% to 10% (15% for some dividends), provide tax relief for certain wages paid to Taiwan residents working in the U.S., and exempt income from entertainment or athletic activities up to $30,000. The bill establishes specific requirements for entities to qualify for these benefits, including ownership and income criteria. It also creates a process for the U.S. to negotiate a formal tax agreement with Taiwan to further address double taxation concerns.

Protecting Individuals with Down Syndrome Act This bill creates new federal crimes related to the performance of an abortion on an unborn child who has Down syndrome. It subjects a violator to criminal penalties—a fine, a prison term of up to five years, or both. It also authorizes civil remedies, including damages and injunctive relief. A woman who undergoes such an abortion may not be prosecuted or held civilly liable.

Maddy summaryThis bill prohibits federal funding (directly or indirectly) for colleges and universities that host or are affiliated with campus health clinics providing abortion drugs or abortions to students or staff. Institutions must submit annual reports certifying no such services are offered to remain eligible for federal funds. The law also prevents states from penalizing schools for complying with this funding restriction. It specifically defines "abortion drugs" and "school-based service sites" (excluding hospitals) to clarify coverage.

Maddy summaryThis bill amends immigration law to make non-citizens subject to deportation if convicted of assaulting a law enforcement officer, firefighter, or first responder while they were performing official duties, due to their duties, or because of their status. It defines "assault" under local law and expands "law enforcement officer" to include those preventing, investigating, or prosecuting crimes. The bill also requires the Department of Homeland Security to annually report the number of such deportations to Congress and the public. The policy directly affects non-citizens convicted of qualifying assaults against covered personnel, with no new enforcement mechanisms beyond existing deportation procedures.

Maddy summaryS 213, the Main Street Tax Certainty Act, makes the qualified business income deduction permanent for small business owners. It directly affects pass-through business owners (like sole proprietors and small partnerships) who currently benefit from this tax break. The bill removes the temporary expiration of Section 199A of the tax code, providing long-term certainty for these taxpayers by ensuring they can continue deducting up to 20% of their qualified business income.