COVID-19 Whistleblower Protection Act This bill establishes whistleblower protections for government contractors and private sector workers who may witness waste, fraud, or abuse or be victims of misconduct with respect to a COVID-19 (i.e., coronavirus disease 2019) pandemic-related program, project, or activity. Specifically, employers may not discharge, demote, or otherwise discriminate against such protected individuals who disclose information concerning fraud, misuse, or other misconduct related to COVID-19 program funds. A protected individual may submit to the Department of Labor a complaint alleging a violation of these protections and Labor may adjudicate such complaints and award relief in accordance with the Internal Revenue Service whistleblower procedures.
Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive Act of 2021 or the RESTAURANTS Act of 2021 This bill temporarily establishes and provides funding for the Restaurant Revitalization Fund, from which the Department of the Treasury shall make grants to eligible food and beverage purveyors to cover specified costs such as payroll, operational expenses, and paid sick leave. For the grant program's initial period, Treasury must (1) prioritize awarding grants to marginalized and underrepresented communities, and (2) only award grants to eligible food and beverage purveyors with annual revenues of less than $1.5 million in 2019. For tax purposes, grant amounts are excluded from the recipient's gross income. An entity that received a loan under the Paycheck Protection Program established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019) may not apply for or use a restaurant revitalization grant for the same expenses for which the entity received the paycheck protection loan. Further, a grant applicant may request an additional amount to cover the cost of providing 10 days of paid sick leave to its employees. Treasury must report a list of grant recipients with the amount each recipient received, as well as demographics and other specified information.
Supporting State and Local Leaders Act This bill repeals the prohibition against granting state and local governments a tax credit for paid sick and paid family and medical leave.
Stop Corrupt Iranian Oligarchs and Entities Act This bill directs the Department of the Treasury to report to Congress on Iranian individuals and parastatal groups that have close relationships with the Iranian government, including information regarding (1) their known sources of income, (2) their indices of corruption, (3) their involvement in key U.S. economic sectors, (4) the structures and ownership of the parastatal groups, and (5) the potential effects of imposing sanctions on these entities and individuals.
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Free Speech Fairness Act This bill permits a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt status under section 501(c)(3) of the Internal Revenue Code or be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement that (1) is made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose, and (2) results in the organization incurring not more than de minimis incremental expenses.
Family and Medical Insurance Leave Act or the FAMILY Act This bill entitles every employee to a family and medical leave insurance (FMLI) monthly benefit payment of two-thirds of the employee's regular pay, limited to a maximum of $4,000, for not more than 60 days of qualified caregiving. The bill establishes the Office of Paid Family and Medical Leave within the Social Security Administration to administer the FMLI program. An FMLI benefit payment must be coordinated with any periodic benefits received under a state or local temporary disability insurance or family leave program. The bill imposes a tax on employers, employees, and self-employed individuals to fund FMLI benefits. It also establishes the Federal Family and Medical Leave Insurance Trust Fund to hold tax revenues.
Scientific Integrity Act This bill revises provisions regarding the release of scientific research results by federal agencies. Each agency that funds, conducts, or oversees scientific research must (1) adopt and enforce a scientific integrity policy that includes requirements such as that scientific conclusions are not based on political considerations, and (2) submit such policy to the Office of Science and Technology Policy (OSTP) for approval. Each agency must make such policy available to the public and submit such policy to Congress. Agencies and the OSTP must periodically review the policies. The Government Accountability Office shall review implementation of the policies. Each agency shall (1) appoint a Scientific Integrity Officer, (2) establish a process for dispute resolution consistent with the scientific integrity policy, and (3) establish a specified training program for current and new employees.
Restoring Communities Left Behind Act This bill directs the Department of Housing and Urban Development to establish a grant program for local partnerships to carry out neighborhood revitalization support activities in economically distressed areas. Eligible activities include weatherization and energy efficiency improvements; housing accessibility improvements for seniors and persons with disabilities; purchasing delinquent mortgages; purchasing and developing vacant or distressed properties to create affordable rental housing and for other purposes; and improving parks, sidewalks, and street lighting.
States Afforded Funding Extensions To Oppose Driving Recklessly In Vehicular Engagements Act or the SAFE TO DRIVE Act This bill requires the Department of Transportation to use up to 25% of the amounts available for national priority safety program grants to award grants to any state that certifies it has enacted a distracted driving statute that (1) is applicable to drivers of all ages, (2) makes a violation of the statute a primary offense, and (3) prohibits texting or all non-navigational viewing of a personal wireless communications device.
Rural Maternal and Obstetric Modernization of Services Act or the Rural MOMS Act This bill expands initiatives to address maternal health in rural areas. The bill provides funding through FY2026 for the Health Resources and Services Administration (HRSA) to establish rural obstetric networks. These networks must foster collaboration to improve birth outcomes and reduce maternal morbidity in rural areas. HRSA also must award demonstration grants to medical schools and other health professional training programs to support education and training on maternal health in rural areas. In addition, the bill incorporates maternal health services in certain telehealth grant programs. It also revises various research and other activities of the Department of Health and Human Services that pertain to maternal health. Furthermore, the Government Accountability Office must report on maternal health topics, including health inequities and data issues.
FEMA Climate Change Preparedness Act This bill requires the Federal Emergency Management Agency (FEMA) to (1) revise its 2018-2022 Strategic Plan to ensure that the plan explicitly mentions climate change and addresses the implications of climate change on homeland security and near- and long-term national disaster risk, and (2) ensure that future strategic plans do likewise. The Department of Homeland Security must establish, as a subcommittee of the National Advisory Council, the Climate Change Subcommittee, which shall advise FEMA on how to best incorporate climate change, including risk assessments and strategies for adaptation and mitigation, into and throughout FEMA's policies, plans, programs, and operations. FEMA must publish as a report, submit to specified congressional committees, and make available to Congress and the public, a comprehensive assessment of climate change risks and preparedness.
