Maddy summaryThis bill repeals the federal estate tax and generation-skipping transfer tax for estates of people who die on or after the bill's enactment date, directly affecting heirs of large estates (typically valued over $13 million for 2025). It also modifies the gift tax by establishing a $10 million lifetime exemption (adjusted for inflation), replacing the current exemption amount. The bill sets new tax brackets for gifts exceeding this threshold and adjusts the calculation method for gift tax liability. These changes apply to gifts made or estates settled after the bill becomes law, with no impact on existing estate plans or transfers before enactment.
Sponsored bills
Maddy summaryThe Supporting Adopted Children and Families Act amends the Social Security Act to provide enhanced pre- and post-adoption support services for adopted children and their families. It establishes a $20 million annual federal grant program (2026-2029) to fund mental health services, counseling, peer support groups, and crisis intervention for adopted children under 21. The bill requires states to collect detailed data on adoption disruptions and dissolutions to better understand causes and develop prevention strategies. These provisions directly affect adopted children, their adoptive families, and state child welfare agencies that administer adoption services.
Maddy summaryThe Safe Home Act of 2025 addresses unsupervised handovers of adopted children (called "unregulated custody transfers") by defining the practice and outlining associated risks. It requires federal agencies to improve public awareness, provide training for child welfare staff on identifying such transfers, and connect families to support services. The bill mandates a congressional report within two years, analyzing causes, impacts on children, state prevalence data, and policy recommendations. This focuses on preventing disruptions to adopted children’s safety and stability, particularly for those in intercountry adoptions or without formal custody assessments.
Maddy summaryThis bill prohibits federal agencies (like the Fish and Wildlife Service and Forest Service) from banning lead ammunition or tackle on public lands and waters used for hunting or fishing, directly affecting hunters and anglers who use federal lands. It blocks new federal regulations on lead levels in hunting gear, except in limited cases where a specific area's wildlife decline is linked to lead use and the state wildlife agency approves the restriction. The law requires federal agencies to explain in notices how any exception meets state wildlife department requirements or state law. It does not change existing state laws or allow federal bans on lead where states already prohibit it.
Maddy summaryThe ELITE Vehicles Act repeals three key tax credits for electric vehicles under the Internal Revenue Code: the clean vehicle credit (Section 30D), the credit for previously-owned clean vehicles (Section 25E), and the credit for qualified commercial clean vehicles (Section 45W). It also excludes electric vehicle recharging property from the alternative fuel vehicle refueling credit. These changes directly affect individuals and businesses purchasing new or used electric vehicles, as well as those installing EV charging infrastructure, by eliminating the associated tax benefits. The repeal applies to vehicles purchased or under binding contract after 30 days following the bill's enactment.
Maddy summaryS 542, the English Language Unity Act of 2025, designates English as the official language of the U.S. federal government. It requires all federal government functions - such as laws, regulations, and public communications - to be conducted in English, with exceptions for national security, census work, public health, and Native American language preservation. The bill also mandates that naturalization ceremonies be held in English and that applicants demonstrate understanding of foundational U.S. documents like the Constitution. This directly affects federal agencies, naturalization applicants, and government communications, while preserving existing language rights under specific circumstances.
Maddy summaryThis bill establishes a formal U.S.-Israel defense partnership focused on joint development of counter-unmanned systems technology, authorizing $150 million annually from 2026-2030 for a dedicated program. It directly affects U.S. and Israeli defense departments, contractors, and military personnel through collaborative research, joint training, and shared procurement of counter-drone systems. Additional provisions include extending existing anti-tunnel and counter-UAS cooperation with increased funding, creating a new emerging tech program for AI/cybersecurity collaboration, and establishing a U.S. Defense Innovation Unit office in Israel. The bill requires annual reports to Congress on program progress and mandates semiannual financial oversight for all joint activities.
Maddy summaryThis bill imposes new sanctions on foreign entities (including banks, insurers, and logistics companies) that knowingly facilitate Iran's oil, gas, LNG, or petrochemical exports. It blocks U.S. property of sanctioned entities and bars targeted individuals from entering the U.S. via visa restrictions or revocation. Exceptions cover goods imports and certain international obligations, while the President may grant limited 180-day waivers for national security reasons, subject to congressional reporting. The law aims to disrupt Iran's energy revenue streams used for terrorism, weapons programs, and repression, with enforcement coordinated through a new interagency working group.
Maddy summaryThe Financing Our Energy Future Act (S 510) expands tax-qualified activities for green energy publicly traded partnerships under the Internal Revenue Code. It directly affects businesses investing in renewable energy projects by adding specific eligible activities, such as generating power from qualified renewable sources (e.g., solar, wind, or advanced nuclear), storing energy using new technology, capturing carbon dioxide, and producing low-emission fuels. Key provisions require new fuels to achieve at least a 60% reduction in lifecycle greenhouse gas emissions compared to baseline standards, and mandate that carbon capture facilities capture at least 50% of their carbon oxide output. The changes take effect for taxable years beginning after December 31, 2025.
Maddy summaryThis bill creates a new federal offense for intentionally fleeing U.S. Border Patrol agents or assisting law enforcement while operating a vehicle within 100 miles of the U.S. border. It establishes tiered penalties: up to 2 years in prison for the basic offense, 5-20 years if serious injury occurs, and 10+ years or life if death results. The bill also links this offense to immigration consequences, making convictions trigger inadmissibility, deportability, and disqualification from seeking asylum. Additionally, it requires an annual report to Congress tracking prosecutions, apprehensions, and sentencing related to this new offense.