Rep. James Comer

Maddy summaryHR 703, the Main Street Tax Certainty Act, makes a key tax deduction permanent for small business owners. It removes the temporary sunset provision (subsection (i)) from Section 199A of the tax code, ensuring the qualified business income deduction remains available for eligible small businesses. This change directly affects pass-through business owners (like S-corps, partnerships, and sole proprietorships) who currently qualify for this deduction. The permanent change takes effect for tax years starting after December 31, 2025.

Maddy summaryHR 563 requires the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) to destroy all firearm transaction records from discontinued businesses within 90 days of the law's enactment. It also amends a federal law to prevent future registration of such transactions by removing language that required these records to be delivered to the Attorney General. The bill mandates that the ATF submit a report to Congress detailing how many records were destroyed. This legislation directly affects ATF record-keeping procedures, not individual gun owners or firearm ownership rights.

Maddy summaryHR 473, the SHOW UP Act of 2025, requires federal executive agencies to return to pre-pandemic telework policies within 30 days of enactment, limiting work-from-home options to those in place on December 31, 2019. Agencies must then conduct a 6-month study analyzing pandemic-era telework impacts - including effects on mission performance, costs from underused office space, and employee productivity tools - and submit a plan to Congress if they seek to expand telework beyond these baseline levels. The plan requires certification from the Office of Personnel Management confirming it will improve mission performance, reduce real estate costs, lower locality pay expenses, and ensure secure remote work capabilities without increasing agency costs. This bill directly affects all federal executive agencies (excluding the Government Accountability Office) and their employees by restricting telework flexibility and imposing strict requirements for any future expansion.

Chiropractic Medicare Coverage Modernization Act of 2025 This bill expands Medicare coverage of chiropractic services to include all services provided by chiropractors, rather than only subluxation corrections through manual manipulation of the spine.

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.

Maddy summaryHR 404, the "Hearing Protection Act," reclassifies firearm silencers (devices that reduce gunfire noise) as firearms for federal tax and regulatory purposes. It imposes a 10% federal tax on silencers, requires the destruction of all existing federal silencer registration records within one year, and preempts state laws that tax or regulate silencers. The bill clarifies that silencers are treated as firearms under federal law, including for licensing and marking requirements, and defines "firearm silencer" to include specific components. Note: The bill’s title is misleading - it addresses firearm silencer regulation, not hearing protection for people.

Maddy summaryHR 28, the *Protection of Women and Girls in Sports Act of 2025*, amends Title IX to prohibit federally funded schools from allowing male-identified individuals (based on biological sex at birth) to compete on women’s or girls’ sports teams. It explicitly states that such participation would violate federal civil rights law, with exceptions only for training/practice that doesn’t displace female athletes from roster spots, competitions, scholarships, or other benefits. The bill mandates a Comptroller General study to define "other benefits" lost by girls when males compete in single-sex sports, including impacts on psychological well-being, scholarship access, and safe participation environments. This bill directly affects all athletic programs receiving federal funding, requiring compliance with its biological-sex-based eligibility rules.

Maddy summaryThe D.C. Robert F. Kennedy Memorial Stadium Campus Revitalization Act transfers administrative control of the 174-acre Robert F. Kennedy Memorial Stadium Campus from the federal government to the District of Columbia. This allows the District to develop the campus for residential, commercial, and public purposes, including designating at least 30% as "Robert F. Kennedy Memorial Park" for recreation. The District must pay all transfer and development costs, maintain public access to the Anacostia River, and follow specific environmental and development requirements. The transfer is for a minimum of 99 years, with provisions for federal reversion if the District fails to meet requirements. The bill also repeals the 1957 Stadium Act and terminates a 1988 lease agreement.

Maddy summaryThis proposed constitutional amendment would limit Members of Congress to serving a maximum of three terms in the House of Representatives or two terms in the Senate. It directly affects current and future members by preventing those who have already served the maximum terms from seeking re-election. Key provisions include counting vacancies filled for more than a year (House) or three years (Senate) as a full term toward the limit, while excluding terms served before ratification from the count. As a constitutional amendment proposal, it requires approval by three-fourths of state legislatures to become law.

Maddy summaryHR 82, the Social Security Fairness Act of 2023, repeals two provisions that reduce Social Security benefits for certain government workers. It eliminates the Government Pension Offset (GPO), which cuts spousal or survivor benefits for people with pensions from jobs not covered by Social Security (like federal or state government roles), and the Windfall Elimination Provision (WEP), which lowers retirement benefits for those with similar pensions. The law takes effect for benefits paid after December 2023, requiring the Social Security Administration to adjust benefit calculations to remove these reductions. This change directly affects public-sector employees who previously had their Social Security benefits reduced due to their government pensions.