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Bill Summary · HR 1426

Summary — H.R. 1426 (Introduced Feb 18, 2025)

Title: Commemorating the dedication of the Jocelyn Nungaray National Wildlife Refuge.
Classification: Resolution
Sponsor: Rep. Ryan Mackenzie (primary)

Overview

H.R. 1426 is nominally presented as a commemorative resolution honoring the dedication of the Jocelyn Nungaray National Wildlife Refuge. However, the legislative text included with the bill (the “version content”) contains an amendment to the Internal Revenue Code (IRC) rather than the text of a ceremonial resolution. The procedural record shows the measure was introduced, referred, placed on local/consent calendars, adopted, and reported enrolled in late May–June 2025.

Key provisions (text provided)

The bill text supplied would amend section 21(c) of the Internal Revenue Code of 1986 as follows:
- In IRC section 21(c)(1), replace “$3,000” with “$6,000.”
- In IRC section 21(c)(2), replace “$6,000” with “$12,000.”
- The amendments apply to taxable years beginning after the date of enactment.

Effectively, the specified statutory dollar amounts in section 21(c) are doubled.

Who or what would be affected

  • Taxpayers subject to the rules in IRC section 21(c) (the specific beneficiary population depends on the substance of that subsection) would face higher statutory dollar limits under the provision cited.
  • Federal revenues and budgetary outlays could be affected to the extent the change increases allowable tax benefits or credits; a formal Congressional Budget Office (CBO) estimate would be needed to quantify the fiscal impact.
  • If the bill is intended as a commemorative resolution, entities tied to the refuge (local governments, stakeholders) would be the intended honorees — but no commemorative text appears in the provided legislative text.

Timeline & procedural status

  • Introduced in House: 2025-02-18 (referred to House Ways and Means Committee)
  • Filed: 2025-05-28; Referred to Local & Consent Calendars: 2025-05-29
  • Considered on Local & Consent Calendars: 2025-05-30
  • Laid before House / Adopted / Reported enrolled / Placed on Congratulatory & Memorial Resolutions Calendar: 2025-06-01

Notes & observations

  • There is a clear discrepancy between the bill’s title/classification (a commemorative resolution) and the substantive text provided (an amendment to the Internal Revenue Code raising dollar amounts in IRC §21(c)). This may reflect a clerical or drafting error in the public record.
  • Readers seeking the final intent or fiscal effects should consult the enrolled bill text, committee report (if any), and any CBO score or official statements to resolve the discrepancy and obtain authoritative details.

Compiled from official sources — confirm details with the bill’s official record.

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