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HR 228

COMMENDATIONS: Commends the Simpson High School boys' track team for an outstanding 2025 season

2025 Regular Session Introduced by Rodney Schamerhorn

Raises monetary thresholds in specified IRC provisions from $250 to $1,000 and updates year references for taxable years after 2024.

Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
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Bill Summary · HR 228

Summary — H.R. 228 (Introduced Jan. 7, 2025) — Resolution / Mixed Texts

Note up front: the available document for H.R. 228 appears to contain multiple, disparate items combined into one file — (1) short amendments to the Internal Revenue Code (IRC), (2) an Illinois House resolution honoring a retiring village president, and (3) a Georgia House resolution honoring Nellie Dunaway Duke — plus a separate caption (Commendation for Simpson High School boys’ track team) that is not supported by the body text. Because the submitted file mixes multiple texts, this summary treats each substantive portion separately and flags the inconsistency. Verify the official enrolled text for definitive legislative effect.

Purpose and intent

  • Tax-code portion: Amend specified subsections of the Internal Revenue Code to increase certain dollar amounts from $250 to $1,000 and update statutory year references.
  • Ceremonial portions: Express formal congratulations and commendations for (a) Kevin Richardson on his retirement as Village President of Lake Barrington, Illinois, and (b) to honor the life and memory of Nellie Dunaway Duke (Georgia). The document header also references a commendation for the Simpson High School boys’ track team (2025), but no supportive text is present.

Key provisions / changes

  1. IRC Amendments (explicit text included)
    • Section 62(a)(2)(D) of the Internal Revenue Code of 1986: strike “$250” and insert “$1000”.
    • Section 62(d)(3) of the Internal Revenue Code of 1986:
      • replace “2015” with “2025”;
      • change “$250” to “$1000”;
      • replace “calendar year 2014” with “calendar year 2024”.
    • Effective date: these amendments apply to taxable years beginning after December 31, 2024.

(The bill text does not identify the substantive subject matter of the affected paragraphs beyond the statutory citations; the text only changes numeric dollar amounts and year references.)

  1. Illinois House Resolution (embedded)

    • Congratulates Kevin Richardson on retirement after 20 years as Village President of Lake Barrington; recounts his open-space initiatives and civic service; directs a suitable copy to be presented.

  2. Georgia House Resolution (embedded)

    • Honors the life and public service of Nellie Dunaway Duke (dates and biographical details provided); directs copies be made available to family.

Who or what is affected

  • Tax-code amendments: taxpayers and tax practitioners affected are those governed by the specific IRC paragraphs amended (the text increases the monetary threshold referenced). The exact class of taxpayers depends on the statutory subject matter of the cited subsections.
  • Ceremonial resolutions: no legal or regulatory effect; they honor individuals and are purely commemorative.

Procedural / timeline status (as reported)

  • Introduced in House: 2025-01-07; referred to House Ways and Means.
  • Multiple chamber and calendar actions between Feb–May 2025 (Placed on Congratulatory & Memorial Resolutions calendar; adopted April 9, 2025; enrolled and signed by the Speaker May 28, 2025).
  • 2025-05-30: Taken by Clerk and presented to the Secretary of State in accordance with House rules.
  • Sponsors listed in the file include H. Morgan Griffith and several state legislators (Carolyn Hugley, Debra Bazemore, Park Cannon, Tanya Miller, Karen Bennett, Rodney Schamerhorn), reflecting the mixed multi-jurisdictional nature of the embedded texts.

Impact and considerations

  • The numeric IRC changes (from $250 to $1,000 and updated years) could increase or alter the monetary threshold for the provision(s) referenced, affecting the tax treatment of whoever is covered by those subsections beginning in taxable years after 2024.
  • The resolutions honoring individuals are ceremonial only and carry no regulatory or fiscal impact.
  • Because the submitted document combines unrelated materials and captions, consult the official Congressional Record or enrolled bill text to confirm which provisions were enacted and to identify the precise tax-code subsections affected.

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

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