Reopen Small Businesses Safely Act This bill requires the Small Business Administration to issue rules or guidance to ensure that an economic injury disaster loan recipient may use loan amounts for covered worker protection expenditures related to the COVID-19 (i.e., coronavirus disease 2019) pandemic.
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.
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.
Global Health, Empowerment and Rights Act This bill establishes that a foreign nongovernmental organization shall not be disqualified from receiving certain U.S. international development assistance solely because the organization provides medical services using non-U.S. government funds if the medical services are legal in both the United States and the country in which they are being provided. Such foreign organizations shall not be subject to requirements relating to their use of non-U.S. funds for advocacy or lobbying activities, other than those that apply to U.S. nongovernmental organizations. Current U.S. policy prohibits various foreign assistance from going to a foreign nongovernmental organization unless it agrees to not perform or actively promote abortions.
Pre-Apprenticeships To Hardhats Act or the PATH Act This bill directs the Department of Labor to provide grants to eligible entities to develop pre-apprenticeship programs in the building and construction trades that serve underrepresented populations, including individuals from low income and rural census tracts.
Next Generation Votes Act This bill prohibits a state from refusing to accept an individual's application to register to vote in federal elections on the grounds that the individual is under 18 years of age, so long as the individual is at least 16 years of age.
Child Care Workforce and Facilities Act of 2021 This bill requires the Department of Health and Human Services to provide states and tribal entities with grants to increase access to licensed child care services. The grants may be used to develop and expand the child care workforce or child care facilities in locations with insufficient available child care. Specifically, grants cover 50% of the cost of programs to support the education and training of caregivers or projects to build, expand, or renovate child care facilities in these areas.
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).
Family Poverty is Not Child Neglect Act This bill requires states receiving grants for child protective services systems to ensure that such systems are not used to separate a child from the child's parent for reasons of poverty.
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.
Protecting Life in Foreign Assistance Act This bill prohibits the use of federal funds for purposes outside the United States related to abortion. Specifically, the bill prohibits funding to certain foreign or domestic organizations that perform or promote abortions, furnish or develop items intended to procure abortions, or provide financial support for an entity that conducts such activities. Current U.S. policy prohibits the provision of federal funds to a foreign nongovernmental organization unless it agrees to not perform or actively promote abortions.
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.
