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201 records in US in 2021
United States · United States Congress · 23 September 2021
Black Lung Benefits Disability Trust Fund Solvency Act of 2021 This bill extends until December 31, 2031, the excise tax on coal from U.S. mines. This tax is a source of funding for the Black Lung Disability Trust Fund.
United States · United States Congress · 23 September 2021
Veterans Jobs Opportunity Act This bill allows a new business-related tax credit for the start-up expenses of a veteran-owned small business in an underserved community. The allowable amount of such credit is 15% of start-up expenditures that do not exceed $50,000. To be eligible for the credit, the small business must (1) be owned and controlled by one or more veterans or their spouses, and (2) have its principal place of business in an underserved community. An underserved community is any area located within (1) a HUBZone (as defined by the Small Business Act), (2) an empowerment zone or an enterprise community, (3) an area of low income or moderate income (as recognized by the Federal Financial Institutions Examination Council), or (4) a county with persistent poverty (as classified by the Economic Research Service of the Department of Agriculture).
United States · United States Congress · 22 September 2021
Saving Money and Accelerating Repairs Through Leasing Act or the SMART Leasing Act This bill authorizes the General Services Administration (GSA) to establish a pilot program that allows federal agencies to lease underutilized properties with GSA approval and to use the rent payments to help fund capital projects and facilities maintenance. The GSA may not enter into a lease under the pilot program unless it certifies that the lease will not have a negative impact on its mission or that of the applicable federal agency. The bill provides for a maximum of six leases under the program during each fiscal year, with a term of up to 15 years.
United States · United States Congress · 22 September 2021
Intergenerational Financial Obligations Reform Act This bill requires the Congressional Budget Office, the Office of Management and Budget, and the Government Accountability Office to provide various reports that include a fiscal gap analysis and a generational accounting analysis. Under the bill, the fiscal gap generally refers to the sum of (1) the total amount of Treasury liabilities outstanding on the last day of the budget year, and (2) the discounted present value of the projected difference between federal spending and revenues during the period of the budget year and at least the next 75 fiscal years (excluding spending for net interest and principal payments on Treasury liabilities). A generational accounting analysis addresses the fiscal impact that projected federal spending and tax burdens will have on various generations of individuals.
United States · United States Congress · 22 September 2021
Portable Retirement and Investment Account Act of 2021 or the PRIA Act of 2021 This bill provides for the establishment of portable retirement and investment accounts, which are tax-exempt retirement savings accounts that will be established for each individual who has been issued a Social Security number.
United States · United States Congress · 22 September 2021
End Government Shutdowns Act 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 120-day period, the bill provides appropriations 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 120-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.
United States · United States Congress · 22 September 2021
Prime Cancel Unnecessary Transactions and Spending Act or the Prime CUTS Act This bill restricts certain spending by federal agencies. It also authorizes the U.S. Mint to modify the metallic composition of circulating coins to a new metallic composition under specified circumstances and terminates the Presidential Election Campaign Fund. Specifically, the bill limits the amount of discretionary spending that an executive agency may obligate in the two-month period immediately preceding the end of a fiscal year. The bill authorizes the Department of Defense to consolidate infrastructure at its distribution centers to improve the effectiveness and efficiency of the supply chain and inventory management. The bill prohibits specified federal spending to purchase, acquire, or distribute swag and requires each agency to report on public relations and advertising spending. Swag is merchandise (typically displaying an agency's name or seal) that is commonly distributed to all employees or participants at a particular event for the sole purpose of promoting or advertising the agency or organization. The bill prohibits the use of federal funds for certain transit and rail projects.
United States · United States Congress · 22 September 2021
National Defense Authorization Act for Fiscal Year 2022 This bill authorizes Department of Defense (DOD) activities for FY2022 and addresses related issues. For example, the bill provides or extends procurement authority for certain helicopters and amphibious shipbuilding programs; requires DOD to establish executive education activities on emerging technologies for certain officers and civilian leaders; provides statutory authority related to DOD Science and Technology Reinvention Laboratories, including direct hire authority with respect to advanced degree holders for positions at such laboratories; establishes within DOD a working group to develop a plan for creating a digital development infrastructure that supports tools and processes for developing and fielding applications powered by artificial intelligence; requires DOD core processes, such as acquisition and infrastructure planning, to fully consider and make needed adjustments to account for current and emerging climate and environmental challenges and to ensure climate resilience; expands Selective Service registration to include women; requires DOD to track allegations of retaliation against individuals who have made complaints of sexual assault or sexual harassment; requires DOD to implement certain recommendations from the Independent Review Commission on Sexual Assault in the Military; repeals a preference for fixed-price contracts in the Defense Federal Acquisition Regulation Supplement; prohibits DOD from acquiring personal protective equipment from non-allied foreign nations, with some exceptions; extends and modifies authorities to assist vetted Syrian groups and individuals, provide assistance to counter the Islamic State of Iraq and Syria, and support the activities of the Office of Security Cooperation in Iraq; and extends and modifies the Indo-Pacific Maritime Security Initiative and the Pacific Deterrence Initiative.
United States · United States Congress · 22 September 2021
Balance the Highway Trust Fund Act This bill prohibits the Department of Transportation from obligating more funding from the Highway Trust Fund and the Mass Transit Account for federal-aid highway and highway safety construction projects and mass transit activities than the fund receives in tax revenue.
United States · United States Congress · 22 September 2021
Transportation Empowerment Act This bill limits federal support available through the Highway Trust Fund to highways and surface transportation systems designated as part of the Interstate System and correspondingly reduces the taxes on gasoline and other fuels that generate revenue for the fund. The bill phases in these changes over five years. In addition, the bill eliminates various programs, such as the Congestion and Air Quality Mitigation Improvement Program, that currently receive funding through the Highway Trust Fund; removes requirements for states to comply with federal standards, environmental provisions, and related matters with respect to the design, construction, and maintenance of highways and surface transportation systems that are not part of the Interstate System; and transfers unobligated COVID-19 relief funding to the Highway Trust Fund for unpaid obligations incurred prior to the bill's enactment.
United States · United States Congress · 21 September 2021
Protecting Our Democracy Act This bill addresses issues involving (1) abuses of presidential power; (2) checks and balances, accountability, and transparency; and (3) foreign interference in elections. Specifically, regarding abuses of presidential power, the bill requires the Department of Justice (DOJ) and the President to submit to Congress specified materials relating to certain pardons, prohibits self-pardons by the President, suspends the statute of limitations for federal offenses committed by a sitting President or Vice President, prohibits the acceptance of foreign or domestic emoluments, and sets forth provisions regarding Office of Government Ethics and Office of Special Counsel jurisdiction and enforcement authority. To address checks and balances, accountability, and transparency, the bill authorizes specified actions to enforce congressional subpoenas, imposes limits on presidential declarations of emergencies, requires DOJ to maintain a log of specified communications between it and the White House, requires cause for removal of inspectors general, increases whistleblower protections, requires a candidate for President or Vice President to submit to the Federal Election Commission a copy of the individual's income tax returns for the 10 most recent taxable years, and establishes penalties for political appointees who engage in prohibited political activities. To protect against foreign interference in elections, the bill requires federal campaign reporting of foreign contacts, requires federal campaigns to establish a foreign contacts compliance policy, and specifies that foreign donations to political campaigns and candidates of nonpublic information relating to a candidate are prohibited.
United States · United States Congress · 21 September 2021
Commonsense Reporting Act of 2021 This bill addresses the eligibility verification process for the premium assistance tax credit and cost-sharing subsidy under the Patient Protection and Affordable Care Act (PPACA). It requires the Department of the Treasury to develop and implement a reporting system that allows employers to voluntarily report information about their health plans for the current plan year prior to the beginning of open enrollment. The bill also allows electronic transmission of employee and enrollee statements and permits Treasury to accept full names and dates of birth in lieu of dependents' and spouses' Social Security numbers. The bill also allows certain large employers who do not offer their employees minimum health care coverage 90 days to appeal an assessment for not providing such coverage. The Government Accountability Office must evaluate (1) for the period beginning on January 1, 2015, and ending on December 31, 2020, the notification of employers by PPACA exchanges of the eligibility of employees for advance payments of the premium assistance tax credit or cost-sharing subsidies; and (2) for calendar year 2022, the functionality of the prospective reporting system established by this bill, including the accuracy of information collected.
United States · United States Congress · 21 September 2021
Government Shutdown Prevention Act of 2021 This concurrent resolution sets forth a framework for automatically providing 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 framework would provide 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. It would then reduce 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.
United States · United States Congress · 21 September 2021
Sets forth the rule for consideration of the bill (H.R. 3755) to protect a person's ability to determine whether to continue or end a pregnancy, and to protect a health care provider's ability to provide abortion services; providing for consideration of the bill (H.R. 4350) to authorize appropriations for fiscal year 2022 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 5305) making continuing appropriations for the fiscal year ending September 30, 2022, and for providing emergency assistance, and for other purposes.
United States · United States Congress · 21 September 2021
Off shore Wind American Manufacturing Act of 2021 This bill provides tax credits for investment in manufacturing facilities that produce offshore wind turbine components.
United States · United States Congress · 21 September 2021
Acting on the Annual Duplication Report Act of 2021 This bill establishes requirements to facilitate the implementation of certain recommendations made by the Government Accountability Office. Specifically, the Department of Defense, through the Defense Security Cooperation Agency, must review options for expanding the use of administrative surcharges under the foreign military sales program. The bill modifies the calculation of military housing contractor pay for privatized military housing. With respect to the Department of Education, the bill revises requirements regarding forbearance rules and default rates. The Department of Energy must conduct a review of options for a long-range target for the optimal size and configuration of the Strategic Petroleum Reserve. The Department of Housing and Urban Development must report on the Government National Mortgage Association (Ginnie Mae), including (1) the adequacy of Ginnie Mae's guarantee fee for single-family mortgage-backed securities, (2) Ginnie Mae's workforce, and (3) alternate ways of overseeing Ginnie Mae. The Department of the Treasury must prescribe certain standards for the security of tax return information and information technology systems. The bill establishes a penalty for authorized providers of electronic filing services that fail to comply with electronic return security standards. The Internal Revenue Service must develop an organizational plan to coordinate all aspects of its efforts to protect return information while it is being held or transmitted by authorized providers of electronic filing services.
United States · United States Congress · 21 September 2021
Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or the HELLPP Act This bill adds podiatrists as covered physicians under the Medicaid program. Additionally, the bill revises certain documentation requirements related to Medicare coverage of therapeutic shoes for individuals with diabetes. Finally, the bill subjects payments made to a Medicaid provider or supplier to a continuing levy for federal taxes owed by the provider or supplier.
United States · United States Congress · 21 September 2021
Disaster Reforestation Act This bill sets forth a special rule for the tax deduction for casualty losses of uncut timber (including pre-merchantable timber). It provides that in losses of any uncut timber from fire, storm, wood-destroying insects or invasive species, severe drought, or from theft, the basis for determining the amount of the deduction for such loss shall not be less than the excess of the appraised value of such timber determined immediately before such loss was sustained, over the salvage value of such timber. To be eligible for the casualty loss deduction, the uncut timber subject to the loss must be reforested not later than the close of the five-year period beginning on the date of the loss.
United States · United States Congress · 20 September 2021
No Budget, No Pay Act This bill prohibits Members of Congress from being paid in a fiscal year until both chambers approve the budget resolution and pass all regular appropriations bills for that fiscal year. Retroactive pay is prohibited for such a period.
United States · United States Congress · 20 September 2021
Stock Buyback Accountability Act of 2021 This bill imposes a 2% excise tax on the value of any stock of certain publicly-traded domestic and foreign corporations repurchased (i.e., redeemed) by such corporations. The bill allows exemptions from the tax for repurchases that are part of a reorganization, for repurchased stock that is contributed to an employer-sponsored retirement plan or employee stock ownership plan, for repurchased stock whose value does not exceed $1 million, and for repurchases treated as dividends.
United States · United States Congress · 20 September 2021
End Government Shutdowns Act 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 120-day period, the bill provides appropriations 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 120-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.
United States · United States Congress · 17 September 2021
Climate Security Jobs Act This bill provides that for FY2022 and the fiscal years thereafter, the baseline personnel limitations for certain Department of Defense offices must not apply to personnel deemed as necessary to accommodate increases in workload or modify the type of personnel required to accomplish specified work related to military resilience to environmental risks.
United States · United States Congress · 17 September 2021
Home Educators are Teachers Act of 2021 This bill expands the tax deduction for certain expenses of elementary and secondary school teachers to include home school teachers and home schooling expenses.
United States · United States Congress · 14 September 2021
This bill reauthorizes through FY2026 certain activities under the Impact Aid Program. The program provides funding to local educational agencies that have lost property tax revenue due to the presence of tax-exempt federal property or to those that have experienced increased expenditures due to enrollment of federally connected children (e.g., children living on Indian lands or military bases).
United States · United States Congress · 14 September 2021
Supporting Early-childhood Educators' Deductions Act or the SEED Act This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.
United States · United States Congress · 14 September 2021
Prevent Government Shutdowns Act of 2021 This bill provides continuing appropriations to prevent a government shutdown if any of the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. The bill also limits official travel, congressional recesses or adjournments, and the consideration of legislation that is unrelated to appropriations after the beginning of a fiscal year if the appropriations process has not been completed.
United States · United States Congress · 14 September 2021
Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 days. For purposes of this bill, a state includes the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
United States · United States Congress · 13 September 2021
This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
United States · United States Congress · 13 September 2021
Fiscal Analysis by Income and Race Scoring Act or the FAIR Scoring Act This bill requires the Congressional Budget Office's (CBO's) cost estimates for legislation to include a distributional analysis by race and income if the legislation will have a gross budgetary effect of at least 0.1% of gross domestic product in any fiscal year during the 10-year budget window. CBO's analysis must show the transfers that would result by race and income level, and the effects must be shown both in dollars and as a percent change in after-tax-and-transfer-income. The bill also requires CBO to report to Congress on methods for conducting such a distributional analysis by gender.
United States · United States Congress · 13 September 2021
This bill modifies rules relating to the constructive ownership of assets in a real estate investment trust.
United States · United States Congress · 13 September 2021
This bill provides funds for the administration of the earned income tax credit in Puerto Rico.
United States · United States Congress · 10 September 2021
Social Security Stabilization and Enhancement Act This bill increases benefits and certain taxes related to the Social Security program. Changes to benefits include (1) increasing the primary insurance amount for certain beneficiaries; (2) revising the method of calculating cost-of-living adjustments; (3) establishing a new minimum benefit for certain low earners; and (4) allowing certain children of retired, deceased, or disabled workers to receive benefits until age 22 if they are a full-time student. Changes to taxes include increasing the net investment income tax for certain taxpayers and extending payroll taxes on wages, salaries, and self-employment earnings to income above $250,000. Under current law, the maximum amount subject to the Social Security payroll tax is $142,800 for 2021. The bill also combines the existing Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund.
United States · United States Congress · 10 September 2021
Relief for Working Families Act This bill modifies the tax credit for employer-paid family and medical leave. Specifically, it extends the credit for a five-year period after an employer plan for payment of family and medical leave benefits is established. The bill also provides for an increased credit for plans established by certain small employers (i.e., employers with gross receipts not exceeding $25 million and 50 or fewer employees during the taxable year).
United States · United States Congress · 10 September 2021
Negate Emissions to Zero Act of 2021 or the NET Zero Act of 2021 This bill extends through 2031 the tax credit for carbon oxide sequestration. It also modifies requirements for direct air capture facilities.
United States · United States Congress · 10 September 2021
Affordable Housing Equity Act of 2021 This bill requires allocations through 2031 of low-income housing credit amounts for buildings designated to serve certain low-income households (i.e., aggregate household income does not exceed the greater of 30% of area median gross income, or 100% of an amount equal to the federal poverty line). The bill also increases the rate of the low-income housing credit for projects designated to serve such low-income households.
United States · United States Congress · 10 September 2021
This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
United States · United States Congress · 10 September 2021
Promoting Sustainable Energy Projects for Tribal Communities Act of 2021 This bill allows Indian tribal governments to elect to receive payments, in lieu of tax credits, for energy property and electricity produced from certain renewable resources.
United States · United States Congress · 10 September 2021
This bill allows expenditures from health savings accounts and flexible spending and health reimbursement arrangements for dietary supplements (i.e., products, other than tobacco, intended to supplement the diet that bear or contain either vitamins, minerals, herbs or other botanicals, or an amino acid, and are labeled as dietary supplements).
United States · United States Congress · 10 September 2021
This bill expands the tax credit for nonbusiness energy property to include a credit for home energy audits. The amount of such credit is 30% of the cost of a home energy audit, not to exceed $150. The bill defines home energy audit to mean an inspection and written report for a dwelling located in the United States that is owned and used by a taxpayer as the taxpayer's principal residence. The audit must identify the most significant and cost-effective energy efficiency improvements for such dwelling, including an estimate of the energy and cost savings for each improvement, and be conducted and prepared by a certified home energy auditor.
United States · United States Congress · 7 September 2021
Carbon Capture and Sequestration Expansion Act This bill extends through 2031 the tax credit for carbon oxide sequestration. It also modifies carbon oxide capture requirements.
United States · United States Congress · 7 September 2021
New Home Energy Efficiency Act of 2021 This bill extends the new energy efficient home credit through 2031 and revises requirements for the credit, including increasing the credit amount and modifying energy savings requirements.
United States · United States Congress · 7 September 2021
Low-Income Housing Renewable Energy Credit Act This bill increases the rate of the energy tax credit for solar facilities placed in low-income communities.
United States · United States Congress · 7 September 2021
Restore Environmental Vitality and Improve Volatile Economy by the Civilian Conservation Corps Act or the REVIVE the CCC Act This bill permits AmeriCorps to establish the Civilian Conservation Corps (CCC) to address unemployment and environmental conservation and requires the Department of Agriculture to establish an agricultural workforce development program to incentivize apprenticeships in agriculture. The CCC must make grants to local host entities to allow those entities to select applicants to participate in conservation-related service projects. Local entities eligible for grants include, among others, state and local offices, nonprofit organizations, sponsors of apprenticeship programs, and individual farmers. A prospective CCC member must apply for placement with an approved local host for a service position hosted by that local entity. Applicants selected are considered CCC members but are not considered employees of the local host. The local host must provide CCC members with an allowance of $15 per hour of service and must provide a basic healthcare plan to full-time members. A CCC member who completes a term of service with a local host may be eligible to receive an award of up to $5,000 from AmeriCorps towards the costs of an apprenticeship program. These awards and allowances are not considered income for purposes of federal income taxation. The bill also requires the Department of Agriculture to establish an agricultural workforce development program to encourage agricultural businesses to employ apprentices by reimbursing up to 50% of apprenticeship costs.
United States · United States Congress · 7 September 2021
Green Vehicle Adoption Nationwide Act of 2021 or the Green VAN Act of 2021 This bill allows a new tax credit through 2031 for an amount equal to 30% of the basis of a qualified commercial electric vehicle. A qualified commercial electric vehicle must meet certain eligibility requirements, and must be mobile machinery and primarily propelled by an electric motor that draws electricity from a battery that (1) has a capacity of not less than 30 kilowatt hours, (2) is capable of being recharged from an external source of electricity, and (3) is not powered or charged by an internal combustion engine.
United States · United States Congress · 7 September 2021
Negating Emissions to Zero Act of 2021 or the NET Zero Act of 2021 This bill extends through 2031 the tax credit for carbon oxide sequestration. It also modifies carbon oxide capture requirements and sets forth a special rule for determining the applicable dollar amount for the deduction of costs relating to direct air capture facilities.
United States · United States Congress · 7 September 2021
Clean Hydrogen Production and Investment Tax Credit Act of 2021 This bill allows a new tax credit for the production of qualified clean hydrogen. The bill defines qualified clean hydrogen as hydrogen produced through a process that, as compared to hydrogen produced by steam-methane reforming, achieves a percentage reduction in lifecycle greenhouse gas emissions that is not less than 40%. The bill also (1) expands the tax credit for electricity produced from renewable resources if the electricity is used to produce clean hydrogen, (2) allows an election to treat clean hydrogen production facilities as energy property for purposes of the energy tax credit, and (3) eliminates the excise tax credit for liquefied hydrogen.
United States · United States Congress · 7 September 2021
Energy Efficient Commercial Buildings Act of 2021 This bill temporarily modifies the tax deduction for energy efficient commercial buildings for taxable years beginning after December 31, 2021, and before January 1, 2032. Among other provisions, the bill provides for a lower (25%) reduction of annual energy and power costs for certain energy systems, revises the maximum amount of the deduction, and allows an alternative deduction for costs relating to energy efficient retrofit building property.
United States · United States Congress · 7 September 2021
Creating Opportunities in Research for Environmental Justice Act of 2021 or the CORE Justice Act of 2021 This bill allows certain educational institutions a tax credit for up to 30% of amounts paid that are necessary for a qualified environmental justice program. The bill defines qualified environmental justice program as a program conducted by educational institutions that is designed to address, or improve data about, qualified environmental stressors (e.g., contaminations of air, water, soil, or food) for the primary purpose of improving health and economic outcomes of individuals residing in low-income areas or areas at risk of experiencing multiple exposures to environmental stressors. The bill requires (1) the allocation of credit amounts to educational institutions over a five-year period, and (2) public disclosure of the identity of educational institutions receiving allocations and the amount of each allocation.
United States · United States Congress · 7 September 2021
Home Energy Savings Act of 2021 This bill extends the nonbusiness energy property tax credit through 2031 and increases the credit percentage from 10% to 30% for qualified energy efficiency improvements. The bill also imposes a $1,200 annual limitation on the credit and limits for windows and doors. The bill allows a credit for 30% of the cost of home energy audits. A home energy audit is an inspection and written report for a taxpayer's principal residence that identifies the most significant and cost-effective energy efficiency improvements and is conducted and prepared by a certified home energy auditor. The bill also requires that energy property placed in service after 2023 be produced by a qualified manufacturer and that the taxpayer includes the qualified product identification number for such property on the return of tax.
United States · United States Congress · 3 September 2021
Care for Her Act This bill allows an eligible taxpayer to claim the Child Tax Credit for the tax year preceding the year the child is born. It also sets out other activities to support parents and pregnant women. Specifically, the bill establishes the Pregnancy Support Collaborative, which consists of representatives from the Department of Health and Human Services (HHS) and states that elect to participate. The collaborative must maintain a clearinghouse of information on providers of pregnancy and parenting supports and services. States must identify providers in their jurisdictions who meet applicable criteria for inclusion. In addition, the collaborative must share information about education and training opportunities for parents and pregnant women and identify successful programs (including workplace policies) to support them. Furthermore, the collaborative must award grants to states for local programs to improve maternal and infant health outcomes. If a community demonstrates that its program reduces Medicaid costs, it retains a portion of those savings. If approved by the collaborative, HHS must award grants to providers in the clearinghouse for mentoring and training pregnant women and new mothers and addressing gaps in the availability of maternity housing. Additionally, HHS may award grants for pregnancy and parenting supports and services. The Centers for Disease Control and Prevention and the Centers for Medicare & Medicaid Services must jointly maintain a database of de-identified epidemiological and Medicaid claims data to evaluate the effect of maternity homes on maternal and infant health outcomes.