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Taxation

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1,251 records in US in 2021

Records

Bill· HRH.R. 698 (117th)referred

EV CHARGE Act of 2021

United States · United States Congress · 2 February 2021

Electric Vehicle Charging Helps Access to Renewable Green Energy Act of 2021 or the EV CHARGE Act of 2021 This bill reinstates and extends through 2026, the 30% tax credit for the cost of alternative fuel vehicle refueling property. The bill allows an additional 20% credit for excess costs attributable to refueling property that is intended for general public use or for use exclusively by fleets of commercial or government vehicles.

Bill· HRH.R. 685 (117th)referred

Coronavirus Unemployment Benefits Tax Relief Act

United States · United States Congress · 2 February 2021

Coronavirus Unemployment Benefits Tax Relief Act This bill excludes from gross income, for income tax purposes, up to $10,200 of unemployment compensation received by an individual in a taxable year beginning in 2020.

Resolution· SCONRESS.Con.Res. 5 (117th)passed

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030.

United States · United States Congress · 2 February 2021

This concurrent resolution establishes the congressional budget for the federal government for FY2021, sets forth budgetary levels for FY2022-FY2030, and provides reconciliation instructions for legislation that increases the deficit. The resolution recommends levels and amounts for FY2021-FY2030 for federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. It also recommends levels and amounts for Social Security and Postal Service discretionary administrative expenses for the purpose of budget enforcement in the Senate. The resolution includes reconciliation instructions that direct several House and Senate committees to submit changes in laws within their jurisdictions that will increase the deficit over FY2021-FY2030 by no more than an amount specified for each committee. The committees must submit the legislation to their respective budget committees by February 16, 2021. (Under current law, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) The resolution establishes reserve funds that allow (1) the chairs of the House and Senate Budget Committees to revise committee allocations, aggregates, and other budgetary levels to accommodate reconciliation legislation that complies with the instructions in this resolution; and (2) the chair of the House Budget Committee to make similar adjustments for deficit-neutral legislation. The resolution also exempts reconciliation legislation that complies with this resolution from various budget points of order, including the congressional pay-as-you-go (PAYGO) rules.

Bill· HRH.R. 725 (117th)referred

Personalized Care Act of 2021

United States · United States Congress · 2 February 2021

Personalized Care Act of 2021 This bill revises provisions relating to health savings accounts (HSAs), including to redefine eligible individual for HSA purposes to allow increased participation in HSAs, increase the limit on contributions to HSAs, permit the payment of health insurance premiums from HSAs, include within the definition of qualified medical expenses periodic fees paid for medical services and amounts paid by a member of a health care sharing ministry, treat periodic provider fees as deductible medical expenses, and lower the 20% penalty for nonqualified distributions from HSAs to 10%.

Bill· SS. 148 (117th)referred

Dependent Income Exclusion Act of 2021

United States · United States Congress · 2 February 2021

Dependent Income Exclusion Act of 2021 This bill excludes certain wages or self-employment earnings of a dependent of a taxpayer for purposes of determining the taxpayer's eligibility for premium tax credits used to purchase insurance on Patient Protection and Affordable Care Act exchanges. To qualify for the exclusion, the dependent must be under 18 years of age or have not attained age 24 during a specified five-year period, and be a full- or part-time student or apprentice or participant in a job training program.

Bill· SS. 147 (117th)referred

CARES Windfall for the Wealthiest Repeal Act

United States · United States Congress · 2 February 2021

CARES Windfall for the Wealthiest Repeal Act This bill restores and makes permanent the limitation on excess businesses losses of noncorporate taxpayers. It also allows taxpayers a carryback of their net operating losses arising in 2019 and 2020.

Bill· SS. 159 (117th)referred

Inaugural Committee Transparency Act of 2021

United States · United States Congress · 2 February 2021

Inaugural Committee Transparency Act of 2021 This bill requires the presidential inaugural committee to disclose to the Federal Election Commission, by 90 days after the presidential inaugural ceremony, any disbursement made in an amount equal to or greater than $200 and the purpose of each disbursement. The committee must also disclose the name and address of the person to whom the disbursement was made, the date of the disbursement, and the total amount and purpose of the disbursement. The bill prohibits (1) an inaugural committee from soliciting or receiving a donation from a foreign national, in addition to the current ban on a committee accepting such a donation; (2) a person from making a donation to an inaugural committee in the name of another; (3) a foreign national from making a donation or making a promise to make a donation to such a committee; or (4) converting a donation to an inaugural committee to personal use. The committee must disburse any remaining donated funds not later than 90 days after the inaugural ceremony to tax-exempt charitable organizations, but may request an extension of such 90-day period.

Bill· SS. 175 (117th)referred

Coronavirus Unemployment Benefits Tax Relief Act

United States · United States Congress · 2 February 2021

Coronavirus Unemployment Benefits Tax Relief Act This bill excludes from gross income, for income tax purposes, up to $10,200 of unemployment compensation received by an individual in a taxable year beginning in 2020.

Bill· SS. 153 (117th)referred

Personalized Care Act of 2021

United States · United States Congress · 2 February 2021

Personalized Care Act of 2021 This bill revises provisions relating to health savings accounts (HSAs), including to redefine eligible individual for HSA purposes to allow increased participation in HSAs, increase the limit on contributions to HSAs, permit the payment of health insurance premiums from HSAs, include within the definition of qualified medical expenses periodic fees paid for medical services and amounts paid by a member of a health care sharing ministry, treat periodic provider fees as deductible medical expenses, and lower the 20% penalty for nonqualified distributions from HSAs to 10%.

Bill· SS. 178 (117th)referred

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 2 February 2021

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act This bill extends the $1 million limit on the deductibility of executive compensation to all employees of publicly traded corporations.

Resolution· HCONRESH.Con.Res. 11 (117th)open

Establishing the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030.

United States · United States Congress · 1 February 2021

This concurrent resolution establishes the congressional budget for the federal government for FY2021, sets forth budgetary levels for FY2022-FY2030, and provides reconciliation instructions for legislation that increases the deficit. The resolution recommends levels and amounts for FY2021-FY2030 for federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. It also recommends levels and amounts for Social Security and Postal Service discretionary administrative expenses for the purpose of budget enforcement in the Senate. The resolution includes reconciliation instructions that direct 12 House committees to submit changes in laws within their jurisdictions that will increase the deficit over FY2021-FY2030 by no more than an amount specified for each committee. The committees must submit the legislation to the House Budget Committee by February 16, 2021. (Under current law, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) The resolution establishes reserve funds that allow the chair of the House Budget Committee to revise committee allocations, aggregates, and other budgetary levels to accommodate (1) reconciliation legislation that complies with the instructions in this resolution, and (2) deficit-neutral legislation. It also includes provisions that (1) exempt reconciliation legislation reported by the House Budget Committee under this resolution from the House pay-as-you-go (PAYGO) point of order, and (2) extend a limitation on advance appropriations in the House.

Bill· HRH.R. 663 (117th)referred

Refundable Child Tax Credit Eligibility Verification Reform Act of 2021

United States · United States Congress · 1 February 2021

Refundable Child Tax Credit Eligibility Verification Reform Act of 2021 This bill requires taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security account number on their tax returns.

Bill· HRH.R. 664 (117th)referred

Tax Transparency Act of 2021

United States · United States Congress · 1 February 2021

Tax Transparency Act of 2021 This bill requires the President, the Vice President, Members of Congress, and candidates for such offices to publicly disclose their individual tax returns for the previous seven years.

Bill· HRH.R. 638 (117th)referred

Cost Estimates Improvement Act

United States · United States Congress · 1 February 2021

Cost Estimates Improvement Act This bill requires cost estimates prepared by the Congressional Budget Office or the Joint Committee on Taxation to include (1) the cost of servicing the public debt; and (2) a list of any federal agencies, programs, and initiatives with fragmented, overlapping, or duplicative goals or activities covered by the legislation.

Bill· HRH.R. 604 (117th)open

Rebuild America’s Schools Act of 2022

United States · United States Congress · 28 January 2021

Reopen and Rebuild America's Schools Act of 2021 This bill provides support for long-term improvements to public elementary and secondary school facilities. First, the bill sets forth allocations to states and establishes a need-based grant program for local educational agencies (LEAs) to improve school facilities. Further, the bill specifies allowable uses of grant funds, including carrying out major repairs, improving indoor air quality, and making facilities accessible to disabled individuals. Additionally, the bill requires LEAs that receive funds for new construction, modernization, or renovation projects to comply with hazard-resistance building codes and performance criteria under the WaterSense program of the Environmental Protection Agency. Further, the bill requires LEAs to adopt certain green practices (environmental standards) and requires the use of iron, steel, and manufactured products that are made in the United States (Buy America). The bill restores school infrastructure tax credit bonds. The bill also sets forth reporting requirements, including annual reports on grant program projects and a report by the Government Accountability Office that requires a study of the geographic distribution of projects, the impact of projects on student and staff health and safety, and the accessibility of projects to high-poverty schools. Next, the bill extends through FY2026 the Impact Aid Construction program. Finally, the bill establishes a grant program to assist LEAs with repairing or replacing concrete foundations affected by pyrrhotite (an iron sulfide material linked to crumbling foundations).

Bill· HRH.R. 560 (117th)referred

Northern Mariana Islands Legal Residents Relief Act of 2021

United States · United States Congress · 28 January 2021

Northern Mariana Islands Legal Residents Relief Act of 2021 This bill expands eligibility for obtaining Commonwealth of the Northern Mariana Islands (CNMI) Resident status, provides a path for holders of such status to obtain U.S. permanent resident status, and makes CNMI-only transitional workers eligible to receive government relief or assistance in connection with a declared emergency. CNMI Resident status was available to qualifying individuals who applied for such status between February 19, 2020, and August 17, 2020. Among other requirements, a qualifying individual must have (1) been lawfully present in the CNMI on certain dates, and (2) continually and lawfully resided in the CNMI from November 28, 2009, through June 25, 2019. The bill reopens the period for applying for such status for 180 days and authorizes the Department of Homeland Security to waive this deadline in certain instances. The bill allows additional classes of individuals to qualify for CNMI Resident status, including an individual who (1) was admitted as a transitional worker during FY2015 and each subsequent fiscal year through FY2018, (2) is a qualified investor, or (3) resided in the CNMI as a guest worker for certain periods and is currently a transitional worker. The bill also waives the continual residence requirement for certain individuals and allows an individual lawfully present on December 31, 2020, to qualify. A qualifying alien with CNMI Resident status may obtain U.S. permanent resident status after holding CNMI Resident status for five years or after this bill has been enacted for five years, whichever is later.

Bill· HRH.R. 507 (117th)referred

Innovative Energy Manufacturing Act of 2021

United States · United States Congress · 28 January 2021

Innovative Energy Manufacturing Act of 2021 This bill provides for additional annual allocations, in 2022 through 2026, of the qualifying advanced energy project tax credit. A qualifying advanced energy project is a project that reequips, expands, or establishes a manufacturing facility for the production of energy from alternative sources, including solar, wind, or other renewable resources. The Department of the Treasury must report to Congress by the end of 2027 on domestic job creation attributable to the credit allocations made by this bill.

Bill· HRH.R. 590 (117th)referred

RAM Act of 2021

United States · United States Congress · 28 January 2021

Reshoring American Manufacturing Act of 2021 or the RAM Act of 2021 This bill allows business taxpayers a tax credit, up to $25 million in a taxable year, for the cost of eligible reshoring expenses. The bill defines eligible reshoring expenses as amounts paid for the transportation (including any import duties, fees, or tariffs imposed with respect to such transportation) of manufacturing equipment from China to the United States. The credit expires after 2024.

Bill· HRH.R. 600 (117th)referred

Presidential Inaugural Committee Oversight Act

United States · United States Congress · 28 January 2021

Presidential Inaugural Committee Oversight Act This bill requires disbursements by presidential inaugural committees to be reasonable, related to the inaugural ceremony, and reported to the Federal Election Commission (FEC). Currently, these committees are required to report only donations to the FEC. Upon termination, a committee's remaining funds must be donated to a tax-exempt 501(c)(3) nonprofit organization.

Bill· HRH.R. 542 (117th)referred

Save Education Jobs Act

United States · United States Congress · 28 January 2021

Save Education Jobs Act This bill establishes through FY2030 the Education Jobs Fund, from which the Department of Education (ED) must award grants to state educational agencies and, through them, subgrants to local educational agencies (LEAs) to retain and create education jobs. ED must also provide grants to outlying areas and the Bureau of Indian Education. Specifically, LEAs must use subgrants for compensation and benefits to retain existing employees, rehire former employees, and hire new employees. Further, subgrants may be used for certain activities such as training and professional development, providing salary increases to cover extended days or school years to make up for lost instructional time due to COVID-19 (i.e., coronavirus disease 2019), and developing teacher leadership roles in high-need schools. The bill prohibits the use of subgrants for certain activities, such as funding voucher programs, tax-credit scholarships, or education savings accounts.

Bill· HRH.R. 615 (117th)referred

Keeping the Lights On Act of 2021

United States · United States Congress · 28 January 2021

Keeping the Lights On Act of 2021 This bill allows an eligible employer a payroll tax credit equal to 50% of a limited amount of qualified fixed expenses paid by such employer in a calendar quarter. Qualified fixed expenses include a mortgage, rent, or a utility payment. An employer is eligible for such payroll credit if the employer was carrying on a trade or business that had not more than 1,500 full-time employees or not more than $41.5 million in gross receipts in 2019. The employer's business must have been suspended in a calendar quarter due to COVID-19 (i.e., coronavirus disease 2019) and have experienced a significant decline in gross receipts due to that pandemic. The credit may not be claimed by the federal government or by any state or tribal government, or by U.S. possessions, but may be claimed by tax-exempt organizations.

Bill· HRH.R. 601 (117th)referred

Invest Now Act

United States · United States Congress · 28 January 2021

Invest Now Act This bill reduces to 5% the capital gains tax rate for property purchased in 2021 and held by the taxpayer for more than five years.

Bill· HRH.R. 625 (117th)referred

Military Child Educational Freedom Act

United States · United States Congress · 28 January 2021

Military Child Educational Freedom Act This bill modifies the requirements for tax-exempt Coverdell education savings accounts to permit members of the Armed Forces serving on extended active duty or their spouses to use the accounts for certain education expenses incurred in connection with a home school that provides elementary or secondary education. The home school must be treated under state law as a home school or a private school.

Bill· HRH.R. 524 (117th)referred

Restore America’s Main Street Act of 2021

United States · United States Congress · 28 January 2021

Restore America's Main Street Act of 2021 This bill provides a small business with $1.5 million or less in gross receipts and not more than 50 full-time employees a refundable tax credit (rebate) equal to the lesser of 30% of its gross receipts for the first taxable year beginning in 2021, or $120,000. The credit is also available to certain charitable organizations.

Bill· HRH.R. 605 (117th)referred

Student Empowerment Act

United States · United States Congress · 28 January 2021

Student Empowerment Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school. (Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities. Distributions may also be used for tuition and the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

Bill· HRH.R. 613 (117th)referred

SALT Deductibility Act

United States · United States Congress · 28 January 2021

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.

Bill· HRH.R. 606 (117th)referred

No Abortion Bonds Act

United States · United States Congress · 28 January 2021

No Abortion Bonds Act This bill denies a tax exclusion for the interest paid on state and local bonds that are used to provide a facility owned or used (for any purpose) by an abortion provider for more than 30 days during a year in which interest is paid on the bonds. An entity is not considered an abortion provider solely as a result of performing abortions if (1) the pregnancy is the result of an act of rape or incest; or (2) a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself. The Department of the Treasury may exempt certain hospitals from being considered an abortion provider by making the name of the hospital available on Treasury's public website.

Bill· HRH.R. 535 (117th)referred

Special Districts Provide Essential Services Act

United States · United States Congress · 28 January 2021

Special Districts Provide Essential Services Act This bill makes special districts eligible for the Coronavirus Relief Fund and the Municipal Liquidity Facility program. Specifically, the bill makes special districts eligible for payments from amounts paid to states from any new appropriations to the fund. A special district must submit a request for payment to the state with information demonstrating that the special district has experienced or is likely to experience during the COVID-19 (i.e., coronavirus disease 2019) emergency reduced revenue or operational funding derived from provided services, taxes, fees, or other sources of revenue; reduced indirect funding from the federal government, the state, or a unit of general government below the state level; or as a result of the COVID-19 emergency, increased expenditures necessary to continue operations. The Board of Governors of the Federal Reserve System shall include special districts as eligible issuers in the Municipal Liquidity Facility program, which was created in response to the COVID-19 emergency to buy municipal securities.

Bill· HRH.R. 583 (117th)referred

Green Bus Tax Credit Act of 2021

United States · United States Congress · 28 January 2021

Green Bus Tax Credit Act of 2021 This bill allows a manufacturer a zero-emission bus tax credit through 2026. The credit is equal to 10% of the sales price of a zero-emission bus. The credit only applies to the first $1 million of a vehicle's sales price and to buses used primarily in the United States and its possessions. The bill defines zero-emission bus as a motor vehicle that has a gross vehicle weight rating of not less than 14,000 pounds, is not powered or charged by an internal combustion engine, is propelled solely by an electric motor that draws electricity from a battery or fuel cell, and is designed to carry 15 or more passengers.

Bill· HRH.R. 499 (117th)referred

Education Savings Accounts for Military Families Act of 2021

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.

Bill· HRH.R. 504 (117th)referred

To direct the Secretary of State to establish a unit within the Office of the Inspector General to audit United States contributions to multilateral and international organizations, and for other purposes.

United States · United States Congress · 28 January 2021

This bill requires the Department of State to establish the Unit to Audit US Contributions to Multilateral and International Organizations to audit and report on the contributions to those organizations during the preceding fiscal year.

Bill· HRH.R. 574 (117th)referred

Earned Income and Child Tax Credits Outreach Act of 2021

United States · United States Congress · 28 January 2021

Earned Income and Child Tax Credits Outreach Act of 2021 This bill directs the Department of the Treasury, not later than March 1, 2021, to carry out a public outreach program to inform certain individual taxpayers of their potential eligibility for the earned income and child tax credits. The Inspector General for Tax Administration of Treasury must study the outreach program and make recommendations for improving it.

Bill· SS. 105 (117th)referred

Government Shutdown Prevention Act of 2021

United States · United States Congress · 28 January 2021

Government Shutdown Prevention Act of 2021 This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. For an initial 90-day period, the bill provides continuing appropriations at 99% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 90-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

Bill· SS. 122 (117th)referred

Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act

United States · United States Congress · 28 January 2021

Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act This bill allows employers a payroll tax credit in each calendar quarter through 2021 equal to 50% of the cost of qualified ventilation, zoning, and air filtration and purification expenses. This includes the purchase and installation of a heating, ventilation, and air conditioning system, updates to such systems, and the purchase of any air filter, air cleaner, or air purifier. The maximum amount of this credit for any employer may not exceed $15,000 for all calendar quarters. The bill requires the Environmental Protection Agency to establish a framework and guidelines for a voluntary label to certify that air pressure, ventilation, zoning, fresh air intake, purification, or filtration systems meet the standards established by this bill.

Bill· SS. 94 (117th)referred

Hire Student Veterans Act

United States · United States Congress · 28 January 2021

Hire Student Veterans Act This bill allows a work opportunity tax credit for hiring a veteran attending an educational institution using educational assistance provided under certain programs administered by the Department of Defense or the Department of Veterans Affairs. It also modifies the minimum employment period required for veterans who qualify for the credit under this bill.

Bill· SS. 141 (117th)referred

End Taxpayer Subsidies for Drug Ads Act

United States · United States Congress · 28 January 2021

End Taxpayer Subsidies for Drug Ads Act This bill prohibits a tax deduction for expenses relating to direct-to-consumer advertising of prescription drugs. Direct-to-consumer advertising is any dissemination, by or on behalf of a sponsor of a prescription drug product, of an advertisement that is in regard to the drug product and primarily targeted to the general public.

Bill· SS. 131 (117th)referred

Skills Investment Act of 2021

United States · United States Congress · 28 January 2021

Skills Investment Act of 2021 This bill expands tax-favored Coverdell education savings accounts to allow the accounts to be used for educational or skill development expenses such as training services, career and technical education activities, career services, youth workforce investment activities, and adult education and literacy activities. The bill also renames the accounts Coverdell lifelong learning accounts , increases contribution limits, modifies the age-based contribution restrictions, allows a tax credit for a portion of an employer's contributions to an employee's account, and allows beneficiaries to deduct contributions made by or on behalf of the beneficiary.

Bill· SS. 85 (117th)referred

SALT Deductibility Act

United States · United States Congress · 28 January 2021

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.

Bill· SS. 132 (117th)referred

Skills Renewal Act

United States · United States Congress · 28 January 2021

Skills Renewal Act This bill allows a refundable tax credit for qualified training services received by certain individuals who are unemployed in 2020 due to the coronavius (i.e., the virus that causes COVID-19) pandemic.The bill defines qualified training service as a course or program of study identified by the Workforce Innovation and Opportunity Act for a state, or as a course or program of study relating to computer science, technology, or another high need area, such as a coding boot camp, that has been precertified by the Department of Labor.

Bill· SS. 96 (117th)referred

Reopen and Rebuild America’s Schools Act of 2021

United States · United States Congress · 28 January 2021

Reopen and Rebuild America's Schools Act of 2021 This bill provides support for long-term improvements to public elementary and secondary school facilities. First, the bill sets forth allocations to states and establishes a need-based grant program for local educational agencies (LEAs) to improve school facilities. Further, the bill specifies allowable uses of grant funds, including carrying out major repairs, improving indoor air quality, and making facilities accessible to disabled individuals. Additionally, the bill requires LEAs that receive funds for new construction, modernization, or renovation projects to comply with hazard-resistance building codes and performance criteria under the WaterSense program of the Environmental Protection Agency. Further, the bill requires LEAs to adopt certain green practices (environmental standards) and requires the use of iron, steel, and manufactured products that are made in the United States (Buy America). The bill restores school infrastructure tax credit bonds. The bill also sets forth reporting requirements, including annual reports on grant program projects and a report by the Government Accountability Office that requires a study of the geographic distribution of projects, the impact of projects on student and staff health and safety, and the accessibility of projects to high-poverty schools. Next, the bill extends through FY2026 the Impact Aid Construction program. Finally, the bill establishes a grant program to assist LEAs with repairing or replacing concrete foundations affected by pyrrhotite (an iron sulfide material linked to crumbling foundations).

Bill· SS. 87 (117th)referred

Protecting Life in Crisis Act

United States · United States Congress · 28 January 2021

Protecting Life in Crisis Act This bill specifies that federal funds allocated for COVID-19 (i.e., coronavirus disease 2019) response efforts may not, in general, be used for abortions. Current law generally prohibits the use of federal funds for abortions through language included in appropriations bills, such as the Hyde Amendment. The bill also restricts the use of federal tax credits or other federal funding for health insurance coverage if the coverage includes abortions.

Bill· SS. 98 (117th)referred

Neighborhood Homes Investment Act

United States · United States Congress · 28 January 2021

Neighborhood Homes Investment Act This bill establishes a new business-related tax credit to finance home building and rehabilitation in neighborhoods that meet certain eligibility criteria relating to poverty rates, income, and home values. The credit is limited to 35% of the lesser of the qualified development cost (i.e., the cost of construction, substantial rehabilitation, demolition, and environmental remediation of residential properties) or 80% of the national median sale price for new homes. The credit applies to single family homes containing four or fewer residential units, condominiums, or houses or apartments owned by cooperative housing corporations.

Bill· SS. 91 (117th)referred

Special Districts Provide Essential Services Act

United States · United States Congress · 28 January 2021

Special Districts Provide Essential Services Act This bill makes special districts eligible for the Coronavirus Relief Fund and the Municipal Liquidity Facility program. Specifically, the bill makes special districts eligible for payments from amounts paid to states from any new appropriations to the fund. A special district must submit a request for payment to the state with information demonstrating that the special district has experienced or is likely to experience during the COVID-19 (i.e., coronavirus disease 2019) emergency reduced revenue or operational funding derived from provided services, taxes, fees, or other sources of revenue; reduced indirect funding from the federal government, the state, or a unit of general government below the state level; or as a result of the COVID-19 emergency, increased expenditures necessary to continue operations. The Board of Governors of the Federal Reserve System shall include special districts as eligible issuers in the Municipal Liquidity Facility program, which was created in response to the COVID-19 emergency to buy municipal securities.

Bill· SS. 125 (117th)referred

Protecting Life in Health Savings Accounts Act

United States · United States Congress · 28 January 2021

Protecting Life in Health Savings Accounts Act This bill prohibits payment of expenses from specified tax-exempt savings accounts, including health savings accounts and health flexible spending arrangements and reimbursement arrangements, for abortions, except for abortions to end a pregnancy due to rape or incest or to protect the life or health of the mother.

Bill· SS. 124 (117th)referred

Abortion Is Not Health Care Act of 2021

United States · United States Congress · 28 January 2021

Abortion Is Not Health Care Act of 2021 This bill prohibits a tax deduction for medical expenses relating to an abortion, with specified exceptions for rape or incest, or to protect the life or health of the mother.

Bill· SS. 126 (117th)referred

A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.

United States · United States Congress · 28 January 2021

This bill makes permanent several tax provisions for individual taxpayers that were enacted by the Tax Cuts and Jobs Act of 2017 and are scheduled to expire at the end of 2025. These provisions include reduction of individual income tax rates, increase in the child tax credit, limitations on the tax deduction for state and local taxes and the mortgage interest deduction, and increase in the exemption amount for estate and gift taxes.

Bill· SS. 128 (117th)referred

Primary Care Enhancement Act of 2021

United States · United States Congress · 28 January 2021

Primary Care Enhancement Act of 2021 This bill allows a medical expense tax deduction for direct primary care service arrangements and provides that participation in such arrangements does not disqualify patients from making tax deductible contributions to health savings accounts.

Bill· SS. 67 (117th)referred

Support for Global Financial Institution Pandemic Response Act of 2021

United States · United States Congress · 27 January 2021

Support for Global Financial Institution Pandemic Response Act of 2021 This bill requires each U.S. Executive Director at an international financial institution to take certain actions in support of the global response to COVID-19 (i.e., coronavirus disease 2019). Specifically, each U.S. Executive Director at an international financial institution (e.g., the International Bank for Reconstruction and Development or the International Finance Corporation) must seek the suspension of debt service payments to the institution and the relaxation of fiscal targets for certain programs, oppose programs or loan agreements that would reduce countries' health care spending or other spending related to their responses to COVID-19, and require approval of all Special Drawing Rights (a currency support tool) allocation transfers from wealthier member countries to countries that are emerging or developing to ensure the allocations are used for the public good and in response to the global pandemic. Further, the U.S. Executive Director at the International Monetary Fund must support the issuance of Special Drawing Rights so that governments may access additional resources to finance their responses to COVID-19.

Bill· SS. 51 (117th)open

Washington, D.C. Admission Act

United States · United States Congress · 26 January 2021

Washington, D.C. Admission Act This bill provides for admission into the United States of the state of Washington, Douglass Commonwealth, composed of most of the territory of the District of Columbia. The commonwealth shall be admitted to the Union on an equal footing with the other states. The Mayor of the District of Columbia shall issue a proclamation for the first elections to Congress of two Senators and one Representative of the commonwealth. The bill applies current District laws to the commonwealth and continues pending judicial proceedings. The commonwealth (1) shall consist of all District territory, with specified exclusions for federal buildings and monuments, including the principal federal monuments, the White House, the Capitol Building, the U.S. Supreme Court Building, and the federal executive, legislative, and judicial office buildings located adjacent to the Mall and the Capitol Building; and (2) may not impose taxes on federal property except as Congress permits. District territory excluded from the commonwealth shall be known as the Capital and shall be the seat of the federal government. The bill maintains the federal government's authority over military lands and specified other property. The bill provides for expedited consideration of a joint resolution repealing the Twenty-third Amendment to the Constitution, which provides for the appointment of electors of the President and Vice President. The bill continues certain federal authorities and responsibilities, including regarding employee benefits, agencies, courts, and college tuition assistance, until the commonwealth certifies that it is prepared to take over the authorities and responsibilities. The bill establishes the Statehood Transition Commission to advise the President, Congress, and District and commonwealth leaders on the transition.

Bill· SS. 48 (117th)referred

Balanced Budget Accountability Act

United States · United States Congress · 26 January 2021

Balanced Budget Accountability Act This bill requires the Office of Management and Budget (OMB), upon adoption by a chamber of Congress of a concurrent budget resolution for a fiscal year, to certify to the Speaker of the House of Representatives or the President pro tempore of the Senate whether that chamber has adopted a balanced budget. Balanced budget means a concurrent budget resolution providing that for FY2031 and each succeeding fiscal year to which the resolution applies total outlays do not exceed total receipts and are not more than 18% of the projected domestic product for such fiscal year. The bill requires the salary of Members of Congress to be held in escrow if OMB determines a chamber has not adopted a balanced budget for FY2022 before April 16, 2021, and for FY2023 before April 16, 2022. The bill also provides for the release of these funds to the Members. Beginning in FY2024, if OMB does not certify that a chamber has adopted a balanced budget before April 16 of the prior fiscal year, each Member of that chamber shall be paid at the rate of $1 annually for pay periods after that date in the same calendar year. The bill also requires that legislation in either chamber to increase revenue be agreed upon by an affirmative vote of three-fifths of the Members of that chamber.

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