United States · United States Congress · 16 April 2021
This bill modifies the tax credit for carbon oxide sequestration. It increases the applicable dollar amount of such credit, repeals the placed-in-service deadline, expands the types of facilities to which the credit applies, and extends the credit period from 12 to 20 years.
United States · United States Congress · 15 April 2021
Affordable Housing Credit Improvement Act of 2021 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2021 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments, and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to increase state allocations of the credit; repeal the qualified census tract population cap; prohibit local approval and contribution requirements; increase the credit for certain projects designated to serve extremely low-income households; increase the credit for certain bond-financed projects designated by state agencies; eliminate the basis reduction for properties that receive certain energy-related tax benefits; and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, acquisition credits, and foreclosures.
United States · United States Congress · 15 April 2021
Accelerate Long-term Investment Growth Now Act or the ALIGN Act This bill makes permanent the expensing of certain new business equipment. Expensing allows the deduction of the full amount of an expense item in the same taxable year.
United States · United States Congress · 14 April 2021
This resolution expresses the sense of the House of Representatives that (1) clean water is a national priority, and (2) the 2020 final rule titled The Navigable Waters Protection Rule: Definition of "Waters of the United States" should not be withdrawn or vacated.
United States · United States Congress · 13 April 2021
No Taxpayer Funding for the U.N. Population Fund This bill prohibits the use of funds to provide contributions directly or indirectly to the United Nations Population Fund (UNFPA). The UNFPA is a United Nations agency that supports access to sexual and reproductive health services, including voluntary family planning, maternal health care, and sexuality education.
United States · United States Congress · 13 April 2021
Wage Equity Act of 2021 This bill addresses workplace wage discrimination based on sex. Specifically, it limits the acceptable reasons for wage disparities based on sex to legitimate business-related factors unrelated to sex. It also protects from liability for such discrimination those employers who conduct a job and wage analysis audit to identify wage disparities and take reasonable steps to remedy any such disparities. Further, the bill prohibits employers from relying on, or requesting, the wage history of a prospective employee for hiring and wage determination purposes unless it is voluntarily provided by the prospective employee. Employers generally may not prohibit employees from inquiring about, or discussing, wage information concerning another employee or from requesting information from an employer about wage differentials. Finally, the bill permits the Department of Labor to establish a grant program for negotiation skills education for women and girls. It also requires the Government Accountability Office to study and report on the causes and effects of sex-based wage disparities.
United States · United States Congress · 26 March 2021
State Tax Freedom Act This bill removes a prohibition on states and territories using COVID-19 relief funding under the American Rescue Plan Act of 2021 to offset a reduction in revenue resulting from a reduction in taxes or a delay in the imposition of a tax or tax increase. Additionally, the bill requires the Department of the Treasury to refund the state, territory, or tribal government any money that was repaid to the federal government since enactment of the American Rescue Plan Act of 2021 due to the state cutting taxes.
United States · United States Congress · 26 March 2021
Reopening America by Supporting Workers and Businesses Act of 2021 This bill permits states to provide a one-time lump sum payment, through July 1, 2021, to individuals who (1) were eligible for COVID-19 pandemic unemployment compensation during any week after enactment of this bill, and (2) are no longer eligible as a result of becoming thereafter reemployed. Payments of $1,200 shall be paid to individuals who work at least 30 hours and $600 to individuals who work at least 20 hours but less than 30. The payments are available for claimants (1) who are not employed by a government entity, (2) who return to work for at least four consecutive weeks, and (3) whose annual salary does not exceed $75,000. Before receipt of a payment, the individuals' employers must verify their hours and earnings. Additionally, the bill (1) accelerates a scheduled increase in funding for reemployment services and eligibility assessments (RESEA), (2) allows states to use RESEA funds to serve all workers receiving unemployment benefits, and not just those most likely to exhaust their benefits; and (3) allows states to provide reemployment services to individuals receiving pandemic unemployment assistance and pandemic emergency unemployment compensation. Finally, the bill reinstates the requirement that unemployment claimants certify they are able, available, and actively seeking work.
United States · United States Congress · 23 March 2021
Exit Tax Prevention Act of 2021 This bill prohibits a state, or taxing jurisdiction in the state, from imposing an income tax, wealth tax, or any similar tax on a resident who has relocated permanent residence to another state or taxing jurisdiction.
United States · United States Congress · 19 March 2021
COVID-19 Border Protection (CBP) Act This bill requires the Department of Homeland Security (DHS) to devise and implement a strategy to ensure that no alien with COVID-19 (i.e., coronavirus disease 2019) in DHS or Department of Health and Human Services custody may be released into the community during a public health emergency related to COVID-19. Funds previously provided to the Department of State for supporting international efforts to help migrants and refugees respond to COVID-19 shall be transferred to DHS to implement this strategy.
United States · United States Congress · 16 March 2021
Ensuring Lasting Smiles Act This bill requires private health insurance plans to cover diagnosis and treatment of congenital anomalies and birth defects, such as reconstructive services and items. Coverage must include services and items that functionally improve, repair, or restore any body part that is medically necessary for normal bodily functions or appearance, as determined by the treating physician. Coverage limits and cost-sharing requirements for such services and items may not be more restrictive than those applicable to all medical and surgical benefits under the plan.
United States · United States Congress · 16 March 2021
Stopping Border Surges Act This bill modifies immigration law provisions relating to unaccompanied alien minors and to asylum seekers. For certain unaccompanied inadmissible alien children, generally those not at risk of being trafficking victims nor having a fear of persecution, the Department of Homeland Security (DHS) shall repatriate the child. Currently, only inadmissible unaccompanied aliens from neighboring countries are subject to repatriation, and DHS has discretion whether to repatriate. When HHS releases an unaccompanied child to an individual, it shall provide DHS with certain information about that individual, including Social Security number and immigration status. The bill amends the definition of credible fear of persecution to require that such fear can be established by statements that are more probable than not. The bill also imposes certain rules relating to credible fear interviews, including requirements for recordings and interpreters. If an alien is granted asylum because of fear of persecution in a country, the alien shall be deemed to have renounced asylum status by returning to that country, if there has been no change in the country's conditions. The bill also (1) expands the definition of what constitutes a frivolous asylum application, (2) imposes additional limitations on eligibility for asylum, (3) shortens the deadline for applying for asylum, and (4) extends the time period an alien seeking asylum must wait before receiving employment authorization. Any individual who knowingly and willfully makes materially false statements or uses fraudulent documents in asylum-related proceedings shall be fined or imprisoned up to 10 years, or both.
United States · United States Congress · 16 March 2021
Medicare Multi-Cancer Early Detection Screening Coverage Act of 2021 This bill provides for Medicare coverage and payment for multi-cancer early detection screening tests that are approved by the Food and Drug Administration and that are used to screen for cancer across many cancer types.
United States · United States Congress · 12 March 2021
Violence Against Women Extension Act of 2021 This bill reauthorizes for FY2022 various programs and activities authorized by the Violence Against Women Act of 1994 and subsequent legislation and administered by the Office on Violence Against Women within the Department of Justice.
United States · United States Congress · 11 March 2021
Gun Owner Registration Information Protection Act This bill prohibits federal funding of, or support for, state databases that list (1) firearms lawfully owned or possessed by individuals, or (2) individuals who lawfully own or possess firearms.
United States · United States Congress · 10 March 2021
Developing Responsible Individuals for a Vibrant Economy Act or the DRIVE-SAFE Act This bill directs the Department of Transportation to promulgate regulations to implement an apprenticeship program for licensed commercial motor vehicle drivers under the age of 21. Under the program, an apprentice must complete two probationary periods that total 400 hours of on-duty time, of which at least 240 hours must be driving time in a commercial motor vehicle. Additionally, the apprentice must be accompanied in the cab of the commercial motor vehicle by an experienced driver. Further, the bill requires all commercial motor vehicles used in the program for training to be equipped with safety technology such as active braking collision mitigation systems and video event capturing systems. An employer shall not knowingly allow, require, permit, or authorize a driver under the age of 21 to operate a commercial motor vehicle unless the driver is participating in, or has completed, an apprenticeship program that meets the requirements set forth in this bill.
United States · United States Congress · 10 March 2021
CCUS Innovation Act This bill revises a Department of Energy loan guarantee program for carbon capture, utilization, and storage projects. Specifically, the bill specifies categories of projects that are eligible for loan guarantees, such as projects for developing infrastructure (e.g., pipelines) to enable carbon capture, utilization, or storage.
United States · United States Congress · 9 March 2021
Border Visibility and Security Act This bill directs the Department of Homeland Security (DHS) to install surveillance technology and take other actions with respect to the U.S.-Mexico border. DHS shall deploy the most practical and effective technology available to achieve situational awareness and operational control of the border. Such technology may include radar surveillance systems, tunnel detection technology, and unmanned aerial vehicles. DHS is authorized to waive legal requirements as necessary in order to implement the necessary surveillance technology along the border. DHS shall also (1) construct a navigable road along at least 700 miles of the southwest border, (2) permanently eradicate certain foliage that grows along the Rio Grande river, and (3) report to Congress a comprehensive strategy about the barriers and technologies needed to secure operational control along the border. Drug cartel funds that have been criminally forfeited to the U.S. government shall be reserved for security measures along the U.S.-Mexico border.
United States · United States Congress · 3 March 2021
Adoptee Citizenship Act of 2021 This bill provides for the automatic acquisition of citizenship for certain individuals adopted by a U.S. citizen. A child born outside the United States and adopted by a U.S. citizen shall automatically acquire citizenship upon meeting certain requirements, regardless of when the adoption was finalized. Currently, adoptees who were over the age of 18 on February 27, 2001, do not automatically acquire citizenship. An individual born outside the United States and residing in the United States shall automatically acquire citizenship if the individual (1) was adopted by a citizen before becoming 18 years old, (2) was physically present in the United States in the citizen parent's custody pursuant to lawful admission before becoming 18 years old, (3) never acquired citizenship before this bill's enactment, and (4) was lawfully residing in the United States on this bill's enactment date. An individual born outside the United States and residing outside the United States but who otherwise meets all of the requirements shall automatically acquire citizenship upon being physically present in the United States pursuant to lawful admission. Such an individual shall be subject to a background check. If the background check reveals the individual has committed a crime that was not properly resolved, the individual may not receive a visa unless the Department of Homeland Security and Department of State have coordinated with law enforcement to ensure that action was taken to resolve the issue.
United States · United States Congress · 3 March 2021
Protecting the Right to Keep and Bear Arms Act of 2021 This bill prohibits (1) the President or the Department of Health and Human Services from declaring emergencies or disasters for the purpose of imposing gun control; and (2) a federal officer or employee, or person operating under color of federal law, from banning the manufacture, sale, or transfer of firearms or ammunition while acting in support of relief from a major disaster or emergency.
United States · United States Congress · 3 March 2021
Pandemic Relief for Working Seniors Act of 2021 This bill increases the amount of income that individuals who are younger than full retirement age may earn in taxable years 2020 and 2021 without reductions to their Old-Age, Survivors, and Disability Insurance (OASDI) benefits. Under current law, these individuals are subject to the retirement earnings test, which reduces their OASDI benefits if their earnings exceed an annual limit. This limit is set at $18,240 for 2020 and $18,960 for 2021 for most individuals. However, the limit for individuals who reach full retirement age in 2020 or 2021 is $48,600 or $50,520, respectively. This bill increases the applicable income limits to equal the amount of the contribution and benefit base. The contribution and benefit base serves as a cap on both the amount of earnings subject to the Social Security payroll tax and the amount of earnings used to calculate benefits. It is set at $137,700 for 2020 and $142,800 for 2021.
United States · United States Congress · 3 March 2021
This concurrent resolution calls for the removal of retired Lieutenant General Russel Honoré, U.S. Army, from his interim role investigating the events at the U.S. Capitol on January 6, 2021. Further, it urges the Speaker of the House of Representatives to appoint a nonpartisan, bicameral panel of former Members of Congress, law enforcement officials, and military servicemen to investigate those events.
United States · United States Congress · 2 March 2021
La Paz County Solar Energy and Job Creation Act of 2021 This bill directs the Department of the Interior, after receiving a request from La Paz County, Arizona, to convey approximately 4,800 acres of identified land managed by the Bureau of Land Management to the county. Interior shall exclude from the conveyance any federal land that contains significant cultural, environmental, wildlife, or recreational resources. As a condition of the conveyance, La Paz County and any subsequent owner shall make good faith efforts to avoid disturbing tribal artifacts; minimize impacts on tribal artifacts if they are disturbed; coordinate with the Colorado River Indian Tribes Tribal Historic Preservation Office to identify artifacts of cultural and historic significance; and allow tribal representatives to rebury unearthed artifacts at, or near, where they were discovered. The federal land is withdrawn from the operation of U.S. mining and mineral leasing laws.
United States · United States Congress · 1 March 2021
Puppies Assisting Wounded Servicemembers for Veterans Therapy Act or the PAWS for Veterans Therapy Act This bill implements a program and a policy related to service dog therapy for veterans. Specifically, the bill requires the Department of Veterans Affairs (VA) to implement a five-year pilot program to assess the effectiveness of addressing post-deployment mental health and post-traumatic stress disorder through a method where veterans train service dogs for veterans with disabilities. The bill also authorizes the VA to provide service dogs to veterans with mental illnesses, regardless of whether they have a mobility impairment.
United States · United States Congress · 25 February 2021
Enhancing Entrepreneurship for the 21st Century Act This bill requires the Department of Commerce to conduct an assessment and analysis of the reasons underlying the decreasing rate of formation of new businesses (i.e., startups) in the United States.
United States · United States Congress · 25 February 2021
Patient Access to Higher Quality Health Care Act of 2021 This bill repeals provisions under the Stark law (i.e., the Physician Self-Referral Law) that limit, for purposes of Medicare participation, self-referrals by newly constructed or expanded physician-owned hospitals.
United States · United States Congress · 25 February 2021
Permanent Tax Relief for Working Families Act This bill makes permanent the modifications to the child tax credit that were included in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act). (The provisions increased the amounts of the credit and created a nonrefundable credit for a taxpayer's dependents who are not qualifying children. Under current law, the provisions are scheduled to expire at the end of 2025.)
United States · United States Congress · 25 February 2021
New Markets Tax Credit Extension Act of 2021 This bill makes the new markets tax credit permanent. It also modifies the credit to (1) provide for an inflation adjustment to the limitation amount for the credit after 2021, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2020).
United States · United States Congress · 24 February 2021
National Right-to-Work Act This bill repeals those provisions of the National Labor Relations Act and the Railway Labor Act that permit employers to make an agreement with a labor union to require employees to join such union as a condition of employment. Currently, at least 27 states have enacted laws prohibiting employers from compelling employees to become members of a union as a condition of employment.
United States · United States Congress · 24 February 2021
Fair and Open Competition Act or the FOCA Act This bill prohibits federal construction contracts or controlling documents for federally supported construction projects from requiring or prohibiting project labor agreements. Such documents also may not discriminate against or give preference to a bidder or contractor who signs or refuses to sign a project labor agreement. An agency may exempt a project from this prohibition to avert an imminent threat to public health or safety or to serve the national security.
United States · United States Congress · 24 February 2021
American Innovation and R&D Competitiveness Act of 2021 This bill eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.
United States · United States Congress · 23 February 2021
Return Excessive Migrants and Asylees to International Neighbors in Mexico Act of 2021 or the REMAIN in Mexico Act of 2021 This bill requires the Department of Homeland Security (DHS) to implement the Migrant Protection Protocols as outlined in the January 25, 2019, memo titled Policy Guidance for Implementation of the Migrant Protection Protocols . (The protocols generally required aliens who are not clearly admissible, including those seeking asylum, arriving by land along the U.S.-Mexico border to be returned to Mexico while their immigration proceedings are pending, rather than remain in the United States. On January 21, 2021, DHS stopped applying the protocols to newly-arrived individuals.)
United States · United States Congress · 22 February 2021
This resolution expresses the sense of the House of Representatives that it is U.S. policy to officially recognize and remember the Semele Massacre (the 1933 killing of up to 3,000 Assyrian Christian men, women, and children by the government of Iraq), to reject efforts to associate the U.S. government with denial of the massacre, and to encourage education and public understanding of the massacre and its relevance to modern-day crimes against humanity.
United States · United States Congress · 18 February 2021
This bill directs the Department of State to include additional information in its annual reports concerning Taiwan's participation at the World Health Organization's World Health Assembly (WHA) as an observer. The report shall describe changes and improvements to the State Department's plan to support Taiwan's observer status at the WHA, following any meetings at which Taiwan did not participate under such status. (China has opposed Taiwan's participation in the WHA.)
United States · United States Congress · 18 February 2021
This bill directs the Speaker of the House and the President pro tempore of the Senate to arrange for the award of three Congressional Gold Medals to the U.S. Capitol Police (USCP) and other law enforcement agencies that protected the U.S. Capitol on January 6, 2021. Following the award of these medals, one medal shall be given to the USCP, one medal shall be given to the Metropolitan Police Department of the District of Columbia, and one medal shall be given to the Smithsonian Institution and displayed with a plaque listing all law enforcement agencies that participated in protecting the Capitol on January 6, 2021.
United States · United States Congress · 18 February 2021
Iran Hostages Congressional Gold Medal Act This bill requires the Speaker of the House of Representatives and the President pro tempore of the Senate to arrange for the award of a Congressional Gold Medal commemorating the bravery and endurance of the 53 hostages of the Iran Hostage Crisis. Following its award, the medal shall be given to the National Museum of American History of the Smithsonian Institution for display and research. The Department of the Treasury must strike duplicate medals in silver for presentation to a hostage (or the personal representative of a deceased hostage), and Treasury may also strike and sell duplicate medals in bronze.
United States · United States Congress · 15 February 2021
Pain-Capable Unborn Child Protection Act This bill establishes a new criminal offense for performing or attempting to perform an abortion if the probable post-fertilization age of the fetus is 20 weeks or more. A violator is subject to criminal penalties—a fine, a prison term of up to five years, or both. The bill provides exceptions for an abortion (1) that is necessary to save the life of the pregnant woman, or (2) when the pregnancy is the result of rape or incest. A physician who performs or attempts to perform an abortion under an exception must comply with specified requirements. A woman who undergoes a prohibited abortion may not be prosecuted for violating or conspiring to violate the provisions of this bill.
United States · United States Congress · 11 February 2021
Life at Conception Act This bill declares that the right to life guaranteed by the Constitution is vested in each human being at all stages of life, including the moment of fertilization, cloning, or other moment at which an individual comes into being. Nothing in this bill shall be construed to authorize the prosecution of any woman for the death of her unborn child.
United States · United States Congress · 11 February 2021
This resolution condemns Iranian state-sponsored terrorist attacks against U.S. citizens and officials and Iranian dissidents and expresses support for the people of Iran who are engaged in legitimate and peaceful protests against the Iranian regime.
United States · United States Congress · 5 February 2021
No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2021 This bill modifies provisions relating to federal funding for, and health insurance coverage of, abortions. Specifically, the bill prohibits the use of federal funds for abortions or for health coverage that includes abortions. Such restrictions extend to the use of funds in the budget of the District of Columbia. Additionally, abortions may not be provided in a federal health care facility or by a federal employee. Historically, language has been included in annual appropriations bills for the Department of Health and Human Services (HHS) that prohibits the use of federal funds for abortions—such language is commonly referred to as the Hyde Amendment. Similar language is also frequently included in appropriations bills for other federal agencies and the District of Columbia. The bill makes these restrictions permanent and extends the restrictions to all federal funds (rather than specific agencies). The bill's restrictions regarding the use of federal funds do not apply in cases of rape, incest, or where a physical disorder, injury, or illness endangers a woman's life unless an abortion is performed. The Hyde Amendment provides the same exceptions. The bill also prohibits qualified health plans from including coverage for abortions. Currently, qualified health plans may cover abortion, but the portion of the premium attributable to abortion coverage is not eligible for subsidies.
United States · United States Congress · 4 February 2021
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
United States · United States Congress · 2 February 2021
Ghost Army Congressional Gold Medal Act This bill directs the Speaker of the House of Representatives and the President pro tempore of the Senate to award a Congressional Gold Medal to the 23rd Headquarters Special Troops and the 3133rd Signal Service Company, known as the Ghost Army , collectively, in recognition of its service during World War II.
United States · United States Congress · 2 February 2021
Keystone XL Pipeline Construction and Jobs Preservation Act This bill authorizes the TransCanada Keystone Pipeline to construct, connect, operate, and maintain the pipeline facilities in Phillips County, Montana, for the import of oil from Canada to the United States.
United States · United States Congress · 1 February 2021
Just and Unifying Solutions To Invigorate Communities Everywhere Act of 2021 or the JUSTICE Act This bill addresses policies and issues regarding policing practices and law enforcement accountability. The bill funds state and local grants, incentivizes state and local reporting on the use of certain policing practices, creates new federal offenses for certain misconduct, and establishes best practices and training requirements. The bill funds state and local grants, including to support the use of body-worn cameras, to implement information sharing systems for disciplinary records of law enforcement officers, and to prohibit officers from engaging in sexual acts under color of the law. Further, it requires state and local governments that receive grants under the Edward Byrne Memorial Justice Assistance Grant program to report information related to use-of-force incidents and the use of no-knock warrants. At the federal level, the bill establishes new criminal offenses related to falsifying police reports and engaging in sexual acts under color of law. The bill directs the Department of Justice to develop training on de-escalation tactics, behavioral health crises, alternatives to the use of force, and the duty to intervene when another officer uses excessive force. Finally, the bill establishes and funds the National Criminal Justice Commission. Among other tasks, the commission must develop best practices for policing tactics and procedures.
United States · United States Congress · 28 January 2021
Born-Alive Abortion Survivors Protection Act This bill establishes requirements for the degree of care a health care practitioner must provide in the case of a child born alive following an abortion or attempted abortion. Specifically, a health care practitioner who is present must (1) exercise the same degree of care as would reasonably be provided to any other child born alive at the same gestational age, and (2) ensure the child is immediately admitted to a hospital. Additionally, a health care practitioner or other employee who has knowledge of a failure to comply with the degree-of-care requirements must immediately report such failure to law enforcement. A health care practitioner who fails to provide the required degree of care, or a health care practitioner or other employee who fails to report such failure, is subject to criminal penalties—a fine, up to five years in prison, or both. An individual who intentionally kills or attempts to kill a child born alive is subject to prosecution for murder. The bill bars the criminal prosecution of a mother of a child born alive under this bill and allows her to bring a civil action against a health care practitioner or other employee for violations.
United States · United States Congress · 28 January 2021
Rebuilding Our Communities by Keeping aggregates Sustainable Act of 2021 or the ROCKS Act This bill directs the Department of Transportation to establish a working group of stakeholders (e.g., state, tribal, and local transportation and planning agencies) with knowledge and expertise in the production and transportation of materials used in the construction and maintenance of transportation infrastructure projects to conduct a study on access to such materials, including access to stone, sand, and gravel.
United States · United States Congress · 28 January 2021
Education Savings Accounts for Military Families Act of 2021 This bill directs the Department of Education (ED) to establish a program to provide children with parents on active duty in the uniformed services with funds to pay educational expenses. Specifically, ED must establish a tax-exempt Military Education Savings Account for dependent children of parents in the uniformed services for the payment of the children's educational expenses. Funds in the savings account may be used for specified purposes, including the cost of attendance at a private elementary or secondary school or institution of higher education, private tutoring, or costs associated with an apprenticeship or other vocational training program.