Accelerating Carbon Capture and Extending Secure Storage through 45Q Act or the ACCESS 45Q Act This bill extends the tax credit for carbon oxide sequestration through 2035 and allows taxpayers an election to receive payments in lieu of the credit. The bill also permits an allowance of the carbon oxide tax credit against the base erosion minimum tax. The base erosion minimum tax is a tax on large corporation that is calculated after adding back to taxable income certain deductible payments made to related foreign persons.
Carried Interest Fairness Act of 2021 This bill modifies the tax treatment of carried interest, which is compensation that is typically received by a partner of a private equity or hedge fund and is based on a share of the fund's profits. (Under current law, carried interest is taxed as investment income rather than at ordinary income tax rates.) This bill includes provisions that set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest, exempt income from investment services partnership interests from treatment as qualifying income of a publicly traded partnership, exempt certain family partnerships from the application of this bill, increase the penalty for underpayments of tax resulting from failure to treat income from an investment services partnership interest as ordinary income, and include income and loss from an investment services partnership interest for purposes of determining net earnings from self-employment and applicable self-employment taxes. The bill defines investment services partnership interest as any interest in a partnership held by a person who provides services to a partnership by (1) advising the partnership about investing in, purchasing, or selling specified assets; (2) managing, acquiring, or disposing of specified assets; or (3) arranging financing with respect to acquiring specified assets.
America Votes Act of 2021 This bill permits the use of sworn written statements to meet identification requirements for voting in federal elections. Specifically, an individual who is required to present identification as a condition of voting in a federal election may meet this requirement by presenting a sworn written statement attesting to the individual's identification and that he or she is registered to vote in the election. An individual who wants to vote by mail may submit such a statement with the ballot. States with an identification requirement must make copies of a preprinted version of the statement available for individuals to complete. Additionally, states must provide these individuals with a regular ballot instead of a provisional ballot. The bill does not apply to first-time voters registering by mail.
This resolution impeaches President Donald John Trump for high crimes and misdemeanors. Specifically, the resolution sets forth an article of impeachment stating that President Trump incited an insurrection against the government of the United States. The article states that prior to the joint session of Congress held on January 6, 2021, to count the votes of the electoral college, President Trump repeatedly issued false statements asserting that the presidential election results were fraudulent and should not be accepted by the American people or certified by state or federal officials; shortly before the joint session commenced, President Trump reiterated false claims to a crowd near the White House and willfully made statements to the crowd that encouraged and foreseeably resulted in lawless action at the Capitol; members of the crowd, incited by President Trump, unlawfully breached and vandalized the Capitol and engaged in other violent, destructive, and seditious acts, including the killing of a law enforcement officer; President Trump's conduct on January 6, 2021, followed his prior efforts to subvert and obstruct the certification of the presidential election, which included a threatening phone call to the Secretary of State of Georgia on January 2, 2021; President Trump gravely endangered the security of the United States and its institutions of government, threatened the integrity of the democratic system, interfered with the peaceful transition of power, and imperiled a coequal branch of government; and by such conduct, President Trump warrants impeachment and trial, removal from office, and disqualification to hold U.S. office.
This resolution recognizes the benefits of vitamin D to the immune system and the correlation between vitamin D deficiencies and poor COVID-19 (i.e., coronavirus disease 2019) outcomes. It also encourages federal agencies to issue guidance on vitamin D intake during the COVID-19 pandemic.
Stopping Doctor Shortages Act This bill makes certain full-time health care practitioners eligible for the Public Service Loan Forgiveness program. Specifically, the bill extends program eligibility to health care practitioners who work at a nonprofit or public hospital or facility but are prohibited under state law from being directly employed by the hospital or facility.
Recreational Lands Self-Defense Act of 2021 This bill requires the U.S. Army Corps of Engineers to allow an individual to possess a firearm at a Corps water resources development project as long as the individual's possession of the firearm is in compliance with the law of the state in which the project is located.
This joint resolution nullifies the action of the District of Columbia Council in approving the Minor Consent for Vaccinations Amendment Act of 2020, enacted by the council on December 23, 2020, and transmitted on February 1, 2021, to Congress pursuant to the District of Columbia Home Rule Act. The act authorizes a minor, 11 years of age or older, to consent to receive a vaccine if the minor is capable of meeting the informed consent standard and the vaccine is recommended by the United States Advisory Committee on Immunization Practices and will be provided in accordance with its recommended immunization schedule.
This resolution urges the U.S. Postal Service to take steps to ensure the continuation of its six-day mail delivery service.
This resolution expresses the sense of the House of Representatives that the U.S. Postal Service should restore mail delivery service standards to those of July 1, 2012.
This resolution recognizes the cultural and historical significance of the Lunar New Year. The resolution expresses, in observance of this Lunar New Year, the Year of the Ox, the deepest respect of the House of Representatives for Asian Americans and all individuals throughout the world who celebrate this significant occasion. The resolution wishes Asian Americans and all individuals who observe this holiday a happy and prosperous new year.
This resolution acknowledges the importance of the U.S.-Egypt partnership and Egypt's role in the fight against terrorism and violent extremism. It also urges the Egyptian government to (1) enact serious and legitimate reforms to ensure that Coptic Christians have the same rights and opportunities as other Egyptian citizens, (2) complete the process of church certification, and (3) take steps to end the culture of impunity for attacks on Christians.
