This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
Sponsored bills
Maddy summaryThe Retirement Savings for Americans Act of 2025 would establish a new government-managed retirement savings program called the American Worker Retirement Fund, primarily for workers without access to employer-sponsored retirement plans. It would automatically enroll eligible workers at a 3% contribution rate (with the option to opt-out) and provide a government match tax credit of up to 5% of income for contributions. The fund would be invested in various options including government securities, fixed-income, and stock index funds, managed by an independent board of experts. Participants would have access to their funds at retirement age with multiple withdrawal options, and the program would include financial literacy requirements to help participants make informed decisions. This program would directly affect qualifying workers (employees without retirement plans or independent contractors without retirement plans) and participating employers who would be required to enroll eligible workers.
Maddy summaryThis resolution designates the week of April 19-27, 2025, as "National Park Week" in the U.S. Senate. It encourages the public to responsibly visit, experience, and support national parks across the United States. The resolution highlights the National Park System’s role in preserving natural and cultural resources while acknowledging its economic impact and recreational value. It does not create new laws or alter funding, focusing solely on recognition and public engagement.
Maddy summaryThe Combating Organized Retail Crime Act amends federal law to strengthen legal tools for addressing organized retail crime, including theft from stores, online, and supply chains. It establishes a new Organized Retail and Supply Chain Crime Coordination Center within the Department of Homeland Security to coordinate Federal, State, local, and tribal law enforcement efforts. The Center will share information, assist with investigations, track crime trends, and provide training to combat these crimes. The bill expands legal definitions to include organized retail crime as a specific category and requires annual reports on the Center's activities. The Center will operate for 7 years before sunset.
Maddy summaryThis bill establishes the Michael Enzi Voluntary Protection Program (VEPP) under the Department of Labor, allowing employers to voluntarily participate in a safety recognition program. Employers must demonstrate comprehensive safety systems - including hazard assessments, prevention programs, worker management participation, and training - to join. Once approved, participating workplaces are exempt from routine safety inspections but must conduct annual self-evaluations, undergo periodic onsite reviews (without enforcement citations), and correct any identified hazards within 90 days. The program requires no fees for participation and mandates that at least 5% of OSHA’s annual funding support its administration, including modernizing application and reporting technology within two years.
Maddy summaryThe PROTECT Act of 2025 expands the review authority of the Committee on Foreign Investment in the United States (CFIUS) to cover specific real estate investments by foreign governments deemed "of concern." It requires mandatory filings for transactions involving the purchase or lease of U.S. real estate (for new construction or redevelopment) combined with establishing a U.S. business on that property, if the foreign government or its controlled entities hold a 5% or greater interest or influence over the business. This directly affects foreign entities seeking to invest in U.S. real estate for business operations tied to governments designated as security concerns under existing law. The bill amends the Defense Production Act to include these transactions under CFIUS review, requiring declarations before such deals can proceed.
Maddy summaryThe Returning Education to Our States Act would terminate the U.S. Department of Education and transfer its functions to other federal departments, including moving elementary and secondary education block grants to the Department of Health and Human Services, student financial assistance to the Department of Treasury, and career and technical education programs to the Department of Labor. The bill would repeal most of the General Education Provisions Act but preserve FERPA (Family Educational Rights and Privacy Act) protections for student records. Specific programs like Native American education would transfer to the Department of Interior, while special education programs would move to the Department of Health and Human Services. The transfer would occur one year after enactment, fundamentally reorganizing federal education administration by shifting oversight from the Department of Education to other executive branch departments.
Maddy summaryThis bill creates a refundable tax credit for homeowners who make specific disaster-prevention improvements to their primary residence. It allows a 50% credit on qualified expenses (up to $25,000 per household) for work like reinforcing roofs, installing flood barriers, adding fire-resistant materials, or creating storm shelters, as defined by FEMA standards. The credit applies only to homes located in areas with recent federal disaster declarations for wildfires, hurricanes, floods, or windstorms. Expenses covered by government funds are excluded, and the credit becomes available for 2025 tax returns and later.
Maddy summaryThis resolution (SRES 159) is a ceremonial Senate measure honoring the late Senator John Bennett Johnston, Jr. (1932-2024), who represented Louisiana in the U.S. Senate from 1972 to 1997. It commemorates his career, including his work on energy policy, flood control, and Louisiana conservation efforts, and requests the Senate adjourn in his memory while sending condolences to his family. As a non-binding resolution, it has no policy impact or direct effect on any individuals or laws.
Maddy summaryS 1307, the Police Officers Protecting Children Act, amends federal law to allow qualified active and retired law enforcement officers to carry concealed firearms in school zones. It specifically adds two exceptions to existing firearm restrictions: (1) active officers meeting Section 926B qualifications, and (2) retired officers meeting Section 926C qualifications, both while carrying concealed firearms. The bill directly affects these officers by expanding their existing federal exemptions for concealed carry in school zones. This is a policy change to federal firearm law (Title 18, Section 922(q)), not a new requirement for schools or students. The bill does not alter school safety protocols or affect non-law enforcement personnel.