Sen. Raphael G. Warnock

Maddy summaryThis bill disallows tax deductions for interest and depreciation on rental properties owned by individuals or entities holding 50 or more single-family homes (defined as properties with four or fewer units). It directly affects large-scale landlords, including corporations or investors who own extensive rental portfolios, by removing these deductions from taxable income. Exceptions apply if the property is sold to an individual for their primary residence or to a qualified nonprofit organization focused on affordable housing (like community land trusts or housing nonprofits). The law aims to limit tax benefits for investors who own many rental homes, while preserving deductions for sales that support housing affordability. It takes effect for taxable years after enactment.

Maddy summaryS. 925 (Credit for Caring Act of 2025) creates a 30% tax credit for eligible family caregivers incurring qualified expenses to care for a certified relative with long-term care needs. It directly affects caregivers who earn over $7,500 annually and pay expenses exceeding $2,000 per year for care recipients certified by a healthcare professional as needing at least 180 days of care during the tax year. The credit covers costs like human assistance, home modifications, transportation, and respite care, with a maximum annual credit of $5,000 (adjusted for inflation). The credit phases out for taxpayers with modified adjusted gross income above $75,000 ($150,000 for joint filers). The bill applies to taxable years beginning after December 31, 2024.

Maddy summaryThis bill amends the Combat-Injured Veterans Tax Fairness Act of 2016 to clarify and expand coverage for Coast Guard veterans with combat-related injuries. It ensures veterans who received severance payments while the Coast Guard operated under the Department of Homeland Security (not the Navy) or the Department of Transportation are treated the same as those under the Defense Department for tax purposes. The bill updates which agency secretaries (Defense, Homeland Security, or Transportation) are responsible for identifying and refunding improperly withheld taxes. It requires these agencies to complete these actions within one year of the bill's enactment. The bill directly affects Coast Guard veterans with combat injuries who had tax issues due to the Coast Guard's changing departmental oversight.

Maddy summaryThe Choice in Affordable Housing Act of 2025 aims to improve the Housing Choice Voucher program by increasing landlord participation, particularly in high-opportunity neighborhoods (census tracts with poverty rates below 20%). It authorizes one-time payments to landlords (up to 200% of monthly housing assistance), security deposit payments to reduce tenant barriers, and bonuses for public housing agencies that employ dedicated landlord liaisons. The bill establishes a $100 million annual fund (2025-2029) to support these initiatives through the Herschel Lashkowitz Housing Partnership Fund. This legislation directly affects low-income families using vouchers, landlords who participate in the program, and public housing agencies administering the program.

Maddy summaryThis bill requires all U.S. flags displayed on federal property or purchased by federal agencies to be "made in the United States," defined as 100% manufactured in the U.S. from U.S.-produced materials. Federal agencies must comply with this rule for flag procurement within 90 days of enactment and for display within two years. The bill also directs the Federal Trade Commission to study current country-of-origin labeling enforcement for flags and report findings within one year. It explicitly excludes private entities from these requirements. The law aims to ensure federal flag use supports domestic manufacturing, with no impact on private flag sales or displays.

Maddy summaryThis resolution (SRES 108) is a non-binding Senate statement affirming constitutional principles regarding judicial review. It specifically affirms that Article III establishes federal courts, cites *Marbury v. Madison* as establishing judicial review (where courts interpret the law), and states that the executive branch must comply with federal court rulings. The resolution responds to recent public remarks suggesting the executive branch could disregard court decisions. It does not change laws or affect any specific group; it is a symbolic declaration of support for the judiciary's role in the constitutional system.

Maddy summaryThis bill, the Richard L. Trumka Protecting the Right to Organize Act of 2025, aims to strengthen workers' rights to organize and bargain collectively. It would make it harder for employers to classify workers as independent contractors by changing the definition of "employee," restricts employers from threatening to permanently replace workers who strike, and prohibits them from requiring employees to give up their right to pursue class or collective claims. The bill also changes election procedures to make it easier for workers to form unions, requires employers to post notices about workers' rights in conspicuous locations, and increases penalties for unfair labor practices. It directly affects employers and workers across various industries by altering the landscape of labor organizing and collective bargaining.

Maddy summarySRES 105 is a Senate resolution condemning the February 2025 mass terminations of 2,400 Department of Veterans Affairs (VA) employees by Secretary Doug Collins, without justification or analysis of impacts on veterans. The resolution states the Senate opposes these terminations - specifically noting the lack of transparency about effects on critical services like mental health care, claims processing, and cybersecurity - and calls for all affected employees to be reinstated. This resolution does not change VA policy but expresses the Senate’s formal disapproval of the terminations and demands accountability. It was introduced by 30 Senators on March 4, 2025.

Maddy summaryThe School Bus Safety Act of 2025 requires all school buses with a gross vehicle weight over 10,000 pounds to be equipped with 3-point seat belts at every seating position, fire suppression systems for engine fires, and reinforced firewalls to prevent flames from reaching passengers. It also mandates automatic emergency braking systems, event data recorders, electronic stability control, and 8 hours of behind-the-wheel driver training for school bus operators. The bill establishes a grant program to help schools purchase or retrofit buses with these safety features and requires studies on pedestrian detection systems and seat belt alert systems. These requirements will apply to new school buses manufactured or imported after the Transportation Secretary finalizes the rules.

Maddy summaryThe SBA Disaster Transparency Act (S 371) requires the Small Business Administration (SBA) to publish specific disaster assistance reports on its website. It amends existing law to mandate that the SBA "publish on the website of the Administration" reports related to disaster loans and assistance, which previously only needed to be submitted to Congress. This change directly affects the SBA by altering its reporting process and makes disaster aid data more accessible to the public without creating new programs or eligibility rules. The bill focuses solely on increasing transparency through online publication of existing reports.