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
Chisholm National Historic Trail and Western National Historic Trail Designation Act This bill designates (1) the Chisholm National Historic Trail, and (2) the Western National Historic Trail. The Department of the Interior shall administer any portion of these trails that is located on nonfederal land only (1) with the voluntary consent of the owner of the nonfederal land, and (2) if the portion qualifies for certification as a component of the applicable trail. The approval by an owner of applicable nonfederal land of a certification agreement shall satisfy the voluntary consent requirement. A certification agreement may be terminated at any time. The establishment of these trails does not authorize any person to enter private property without the consent of the private property's owner. Interior may accept a donation of land or an interest in land for these trails, with specified exceptions. Land or an interest in land may not be acquired for these trails by eminent domain or condemnation.
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
Haulers of Agriculture and Livestock Safety Act of 2021 or the HAULS Act of 202 1 This bill modifies exemptions with respect to commercial motor vehicle safety regulations involving the transportation of agricultural commodities and farm supplies. The bill allows the federal hours-of-service rules exemption regarding maximum driving and on-duty time for drivers transporting agricultural commodities and farm supplies to apply year-round. Current law provides an exception from the federal hours-of-service rules for the transportation of agricultural commodities within a 150 air-mile radius of the normal work reporting location only during planting and harvest periods which are determined by each state. Additionally, the Department of Transportation must revise the definition of agricultural commodity to include specific commodities that are covered by the federal hours-of-service rules exception.
United States · United States Congress · 5 April 2021
Peace and Tolerance in Palestinian Education Act This bill requires the Department of State to report on the curriculum used in schools in areas controlled by the Palestinian Authority or located in Gaza and controlled by any other entity. Among other topics, the report must address (1) whether the materials used encourage violence or intolerance toward other nations or ethnic groups, (2) the steps the Palestinian Authority is taking to reform such materials, and (3) whether U.S. foreign assistance is used to fund the dissemination of the offending materials. The State Department must make such reports publicly available.
United States · United States Congress · 1 April 2021
Border Surge Response and Resilience Act This bill requires the Department of Homeland Security (DHS) to develop a plan for responding to irregular increases in migration at the border that present risks to border security. The plan shall include various elements including (1) a list of each agency, component, and office involved; (2) a process for quickly expanding capacity to temporarily process and hold individuals; and (3) a strategy for coordinating with local governments and other entities when DHS releases detained individuals. DHS must also identify metric thresholds for determining when to activate the plan and must activate the plan when such thresholds are satisfied. Furthermore, DHS must notify Congress no later than 14 days after activating the plan.
United States · United States Congress · 26 March 2021
National Science Foundation for the Future Act This bill reauthorizes the National Science Foundation (NSF) through FY2026 and authorizes programs and activities at the NSF. The bill establishes requirements for the NSF, including to enter into a contract with the National Academies of Science, Engineering, and Medicine to assess the status and opportunities for Pre-K through 12 science, technology, engineering, and mathematics, including computer science, (STEM) education research; award grants to establish no fewer than three multidisciplinary Centers for Tranformative Education Research and Translation to support research and development of STEM education innovations; award grants to establish a network of centers for science and technical education; carry out a national initiative to facilitate the development of networks and partnerships to broaden participation in STEM studies and careers of historically underrepresented groups; maintain a Research Security and Policy office to coordinate all research security policy issues across the NSF; award grants to support research to improve our understanding of the climate system and related human and environmental systems; support research to significantly advance our understanding of the food-energy-water system; and award grants to advance knowledge of risk assessment and predictability to improve our ability to predict extreme events and natural hazards, including pandemics. The bill also establishes within the NSF a Directorate for Science and Engineering Solutions to advance research and development solutions to address societal and national challenges.
United States · United States Congress · 26 March 2021
Flexible Financing for Rural America Act This bill allows rural utility service providers to submit to the Department of Agriculture (USDA) a request to adjust the interest rate or modify the terms of certain loans. The request shall include a report summarizing how the adjustment or modification will assist the borrower in providing critical utility services to a rural community. Specifically, on receipt of a request, USDA or the Department of the Treasury (in the case of a loan owned by the Federal Financing Bank) must adjust the interest rate on the loan to match certain interest rates for obligations of comparable maturity to the term remaining on the loan (or a higher rate requested by the borrower), and make modifications to the loan terms as necessary to address changes in the financial position of the borrower due to the COVID-19 public health emergency and to promote the financial sustainability of the borrower. In carrying out the adjustments or modifications, USDA or Treasury shall not impose or collect any fee from, or impose any penalty on, a borrower. The bill also provides funding to implement the adjustments and modifications and for the liquidation of residual intragovernmental amounts owed by the Federal Financing Bank in connection with certain loans.
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 · 26 March 2021
Emmett Till and Mamie Till-Mobley Congressional Gold Medal Act of 2021 This bill provides for the posthumous presentation of a Congressional Gold Medal in commemoration of Emmett Till and Mamie Till-Mobley. After the award the medal shall be given to the National Museum of African American History and Culture.
United States · United States Congress · 23 March 2021
Securing American Leadership in Science and Technology Act of 2021 This bill extends through FY2031 the Office of Science and Technology Policy (OSTP), the Office of Science of the Department of Energy, the Advanced Research Projects Agency-Energy, the National Institute of Standards and Technology (NIST), the National Oceanic and Atmospheric Administration (NOAA), and the National Science Foundation (NSF). The bill authorizes programs, projects, and activities, including those regarding (1) federal research security; (2) a National Supply Chain Database; (3) basic energy sciences research and advanced scientific computing research; (4) establishment and operation of Regional Energy Innovation Centers; (5) establishment of a carbon sequestration research initiative; (6) establishment of a NIST Foundation; (7) establishment of a technology transfer office in NOAA; (8) science, technology, engineering, and mathematics, including computer science (STEM) workforce development; and (9) establishment of an Energy Foundation. The OSTP shall submit a comprehensive national science and technology strategy, and complete a review of U.S. science and technology enterprise. The Office of Science shall continue to leverage U.S. participation in the Large Hadron Collider, prioritize international partnerships and investments in the Long-Baseline Neutrino Facility/Deep Underground Neutrino Experiment, and prioritize international collaboration that would provide U.S. researchers access to the most advanced accelerator facilities in the world. The Government Accountability Office shall evaluate NIST's Center for Neutron Research. The NSF shall contract the National Academy of Public Administration to study the organizational and management structure of the NSF.
United States · United States Congress · 23 March 2021
Safe Step Act This bill requires a group health plan to establish an exception to medication step-therapy protocol in specified cases. A medication step-therapy protocol establishes a specific sequence in which prescription drugs are covered by a group health plan or a health insurance issuer. A request for such an exception to the protocol must be granted if (1) an otherwise required treatment has been ineffective, (2) such treatment is expected to be ineffective and delaying effective treatment would lead to irreversible consequences, (3) such treatment will cause or is likely to cause an adverse reaction to the individual, (4) such treatment is expected to prevent the individual from performing daily activities or occupational responsibilities, (5) the individual is stable based on the prescription drugs already selected, or (6) there are other circumstances as determined by the Employee Benefits Security Administration. The bill requires a group health plan to implement and make readily available a clear process for an individual to request an exception to the protocol, including required information and criteria for granting an exception. The bill further specifies timelines under which plans must respond to such requests.
United States · United States Congress · 18 March 2021
Designates the facility of the United States Postal Service located at 17 East Main Street in Herington, Kansas, as the "Captain Emil J. Kapaun Post Office Building."
United States · United States Congress · 18 March 2021
This bill expands eligibility for Post-9/11 GI Bill benefits to members of the National Guard who perform certain full-time service at the request of the President or the Secretary of Defense (i.e., full-time National Guard duty). Specifically, the bill eliminates the existing requirement that eligible full-time service must be in response to a declared national emergency. The bill also specifies that training is not included as full-time service for purposes of eligibility for these members.
United States · United States Congress · 18 March 2021
Unauthorized Spending Accountability Act of 2021 This bill establishes a three-year budgetary level reduction schedule for unauthorized programs funded through the annual appropriations process. Under the bill, a budgetary level is an allocation provided to the congressional appropriations committees under Section 302(a) of the Congressional Budget Act of 1974 by a congressional budget resolution or a deeming resolution. The schedule applies to programs included in the Congressional Budget Office's annual report listing programs that are funded through the appropriations process and have an authorization of appropriations that has either expired or will expire during the year. For the first year after a program's authorization has expired, the bill requires the budgetary level to be reduced by 10% of the funds appropriated for the program in the expiring fiscal year. The bill then requires reductions of 15% in the second and third years before terminating the program at the end of the third unauthorized year. Programs that are reauthorized during the three-year period are exempt from the budgetary level reductions if the reauthorization contains a sunset provision limiting the authorization of appropriations period to no more than three years. The bill establishes the Spending and Accountability Commission to review all mandatory spending programs and submit to Congress a legislative proposal to establish an authorization cycle for discretionary spending programs. The commission may recommend legislation to replace the budgetary level reductions required by this bill with reductions in mandatory spending. The commission's reauthorization schedule must limit reauthorizations to three years, include the budgetary level reductions established by this bill, and establish a mechanism for replacing the budgetary level reductions with reductions to mandatory spending programs. The House of Representatives must consider the commission's proposal using specified expedited legislative procedures.
United States · United States Congress · 17 March 2021
Protecting Seniors Through Immunization Act of 2021 This bill specifies that certain deductible, coinsurance, initial coverage limit, and cost-sharing requirements that apply under the Medicare prescription drug benefit shall not apply with respect to vaccines that are recommended by the Advisory Committee on Immunization Practices of the Centers for Disease Control and Prevention. The Centers for Medicare & Medicaid Services must provide to Medicare beneficiaries specified information regarding (1) coverage of vaccines for seniors, and (2) access to recommended vaccines without cost-sharing.
United States · United States Congress · 17 March 2021
Enhancing Credit Opportunities in Rural America Act of 2021 or the ECORA Act of 2021 This bill modifies the requirements for calculating taxable income to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a leasehold mortgage (with a status as a lien) on agricultural real estate. Agricultural real estate includes real property that is substantially used for the production of one or more agricultural products. It also includes any single family residence that is (1) the principal residence of its occupant, (2) located in a rural area which is not within a Metropolitan Statistical Area and has a population of 2,500 or less, and (3) is purchased or improved with the proceeds of a loan secured by agricultural real estate or by a household mortgage.
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
Merit Systems Protection Board Reauthorization Act of 2021 This bill reauthorizes the Merit Systems Protection Board through FY2026 and modifies its authority. Specifically, the bill requires the board to establish and collect a filing fee to be paid by any individual filing a claim or appeal. The bill requires the board to make a decision in a matter after receiving the written representations of the parties and after an opportunity for a hearing, and the bill authorizes the board to grant a motion for summary judgment. With respect to an appeal from a performance or conduct-based adverse action, the bill prohibits the board from mitigating the personnel action unless it is so disproportionate as to be without justification. Further, the bill requires that all decisions of the agency be supported by substantial evidence. In addition, the bill limits furlough appeals and provides for the reappointment of board members (currently, board members may not be reappointed). The bill also makes the board the arbiter of appeals involving the removal, demotion, or suspension of an employee of the Department of Veterans Affairs.
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 · 16 March 2021
Cost Openness and Spending Transparency Act of 2021 or the COST Act This bill requires recipients of federal funds to disclose financing information relating to programs, projects, or activities carried out using such funds. Specifically, such a recipient (including a state or local government or a recipient of a federal research grant) must clearly state in any press release, request for proposal, bid solicitation, or other document describing the activity the amount and percentage of federal funding and the amount and percentage of nongovernmental funding. If the Office of Management and Budget determines that a recipient is failing to comply, it may direct each agency providing federal funds to withhold up to 25% of the funds until the recipient complies.
United States · United States Congress · 11 March 2021
Harriet Tubman Bicentennial Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue 50,000 $5 gold coins, 400,000 $1 silver coins, and 750,000 half-dollar clad coins emblematic of the legacy of Harriet Tubman as an abolitionist. The Secretary may issue coins under this bill only during the period of January 1, 2024, through December 31, 2024. All surcharges received by Treasury from the sale of such coins must be paid equally to the National Underground Railroad Freedom Center in Cincinnati, Ohio, and The Harriet Tubman Home, Inc. in Auburn, New York, for the purpose of accomplishing and advancing their missions.
United States · United States Congress · 11 March 2021
QUEST Act of 2021 This bill directs the Department of Energy to establish and carry out a program (to be known as the Quantum User Expansion for Science and Technology program or the QUEST program) to encourage and facilitate access to U.S. quantum computing hardware and quantum computing clouds for research purposes in order to (1) enhance the quantum research enterprise of the United States, (2) educate the future quantum computing workforce, and (3) accelerate the advancement of U.S. quantum computing capabilities.
United States · United States Congress · 11 March 2021
Quantum Network Infrastructure Act of 2021 This bill directs the Department of Energy (DOE) to carry out a research, development, and demonstration program to accelerate innovation in quantum network infrastructure in order to (1) facilitate the advancement of distributed quantum computing systems through the internet and intranet, (2) improve the precision of measurements of scientific phenomena and physical imaging technologies, and (3) develop secure national quantum communications technologies and strategies. DOE shall submit to Congress a four-year research plan that identifies and prioritizes basic research needs relating to quantum network infrastructure.
United States · United States Congress · 10 March 2021
Regulations from the Executive in Need of Scrutiny Act of 20 21 This bill revises provisions relating to congressional review of agency rulemaking. Specifically, the bill establishes a congressional approval process for a major rule. A major rule may only take effect if Congress approves of the rule. A major rule is a rule that results in (1) an annual effect on the economy of $100 million or more; (2) a major increase in costs or prices for consumers, individual industries, government agencies, or geographic regions; or (3) significant adverse effects on competition, employment, investment, productivity, innovation, or the ability of U.S.-based enterprises to compete with foreign-based enterprises. In addition, the bill establishes a congressional disapproval process for a nonmajor rule. A nonmajor rule may only take effect if Congress does not disapprove of the rule.
United States · United States Congress · 10 March 2021
Home Defense and Competitive Shooting Act of 2021 This bill removes short-barreled rifles (barrels of less than 16 inches in length) from the definition of firearms for purposes of the National Firearms Act. It also eliminates the prohibition on the transportation of such rifles in interstate commerce and treats persons who acquire or possess a short-barreled rifle as meeting the registration or licensing requirements for such rifle where such requirements are determined by reference to the National Firearms Act. The bill preempts state or local laws that impose a tax or recordkeeping requirements on short-barreled rifles. The Department of Justice must destroy records relating to the registration of certain rifles within one year after the enactment of this bill.
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
Fair Access to Banking Act This bill restricts certain banks, credit unions, and payment card networks from refusing to do business with a person who is in compliance with the law. Restrictions include prohibiting the use of certain lending programs, initiating the process of terminating an institution's depository insurance, and instituting specified civil penalties.
United States · United States Congress · 9 March 2021
Lawful Interstate Transportation of Firearms Act This bill revises criminal provisions related to the interstate transportation of firearms and ammunition. An individual may transport a firearm between two places (e.g., states) where it is legal to possess, carry, or transport the firearm. During transport, the firearm must be unloaded and secured or securely stored. Additionally, an individual may transport ammunition, or a detachable magazine or feeding device, between two places where it is legal to possess, carry, or transport the ammunition, magazine, or feeding device. During transport, the ammunition, magazine, or feeding device must not be loaded into a firearm and must be securely stored. The term transport includes staying in temporary lodging; stopping for food, fuel, vehicle maintenance, an emergency, or medical treatment; or any other activity incidental to the transport. The bill prohibits the arrest or detention of an individual for a state or local firearm or ammunition violation unless there is probable cause to believe the individual failed to comply with the provisions of this bill, and there is probable cause to believe the individual committed another crime.
United States · United States Congress · 9 March 2021
This resolution honors and recognizes Chaplain (Captain) Emil J. Kapaun for his heroic service to the country and expresses condolences to his family. The resolution also states that the House of Representatives will never cease in the task of recovering and remembering all prisoners of war and soldiers missing in action.
United States · United States Congress · 8 March 2021
Prevent Interruptions in Physical Therapy Act of 2021 This bill allows a physical therapist to receive payment under Medicare for services provided to the physical therapist's patients by another physical therapist through a qualifying temporary arrangement, regardless of the geographic area or population served. Currently, physical therapists may only receive payment with respect to such arrangements for services provided in medically underserved, rural, or health professional shortage areas.
United States · United States Congress · 8 March 2021
This bill requires the Federal Communications Commission (FCC) to analyze and report on the demands associated with edge provider data transmitted over rural broadband networks during a specified six-year period. An edge provider is an entity that provides content, applications, or services over the internet (e.g., search engine providers, streaming video or music services, social media platforms, and retailers). Some edge providers generate revenue by selling products or subscriptions to their content, while others offer their content for free and generate revenue by selling advertising to users based on user-provided information. In its analysis, the FCC must retrospectively and prospectively estimate the quantity of edge provider data transmitted over rural broadband networks. It must also calculate costs to rural broadband providers that are not otherwise recovered for transmitting such data. These costs include (1) initial deployment of rural broadband networks, (2) operation and maintenance of those networks, and (3) the delivery of services to users over those networks.
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 · 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 · 26 February 2021
This resolution calls on the President to abandon the One China policy in favor of one that recognizes Taiwan as an independent country that is not a part of China. The resolution also urges the President to bolster diplomatic and economic relations between the United States and Taiwan through specified means.
United States · United States Congress · 25 February 2021
Advanced Air Mobility Coordination and Leadership Act This bill directs the Department of Transportation to establish an Advanced Air Mobility (AAM) interagency working group to plan and coordinate efforts related to the safety, infrastructure, physical security, cybersecurity, and federal investment necessary to bolster the AAM ecosystem in the United States. Advanced Air Mobility refers to an air transportation system that moves people and cargo between places using new aircraft designs that are integrated into existing airspace operations as well as operated in local, regional, intraregional, rural, and urban environments.
United States · United States Congress · 25 February 2021
Telehealth Modernization Act This bill modifies requirements relating to coverage of telehealth services under Medicare. Specifically, the bill extends certain flexibilities that were initially authorized during the public health emergency relating to COVID-19 (i.e., coronavirus disease 2019). Among other things, the bill allows (1) rural health clinics and federally qualified health centers to serve as the distant site (i.e., the location of the health care practitioner); (2) the home of a beneficiary to serve as the originating site (i.e., the location of the beneficiary) for all services (rather than for only certain services); and (3) all types of practitioners to furnish telehealth services, as determined by the Centers for Medicare & Medicaid Services.
United States · United States Congress · 25 February 2021
Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.) Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.
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 · 25 February 2021
Hospitality and Commerce Job Recovery Act of 2021 This bill extends existing and establishes new tax credits that assist the hospitality and restaurant industry. Specifically, it allows a convention and trade show restart tax credit; extends the employee retention tax credit through 2021; suspends for taxable years 2021 through 2022, the limitation on entertainment expenses related to a trade or business, allows a restaurant and dining restart credit for businesses closed or forced to reduce services due to COVID-19 (i.e., coronavirus disease 2019); allows a 50% tax credit for travel expenditures; and allows a tax credit for unmerchantable inventory for the period between December 31, 2019, and before April 1, 2021.
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
Major Richard Star Act This bill provides that combat-disabled uniformed services retirees with fewer than 20 years of creditable service may concurrently receive, without reduction, veterans' disability compensation and retired pay or combat-related special compensation.
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
This resolution supports the designation of a National FFA Week. It also (1) recognizes the important role of the National FFA Organization (Future Farmers of America) in developing the next generation of leaders who will change the world, and (2) celebrates 50 years of National FFA alumni and supporters.
United States · United States Congress · 23 February 2021
ABLE Age Adjustment Act This bill increases from 26 to 46 the age threshold for tax-favored ABLE (Achieving a Better Life Experience) accounts. (ABLE accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses. To establish an account, an individual must have a qualifying impairment that began before the individual attained the age threshold.)
United States · United States Congress · 22 February 2021
Cardiovascular Advances in Research and Opportunities Legacy Act This bill expands research on valvular heart disease and its treatment. This disease is caused by damage to or disease affecting any valve that controls blood flow in the heart. The National Institutes of Health must consult with the National Heart, Lung, and Blood Institute to conduct or support research on the disease, including on mitral valve prolapse. This occurs when the valve between the chambers of the left side of the heart seals improperly. The Centers for Disease Control and Prevention (CDC) must develop best practices to treat valvular heart disease. The CDC may also carry out other projects to increase awareness of and reduce deaths from the disease.
