No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that modify calculations of the gross income of U.S. shareholders to include net CFC tested income in the current taxable year, apply limitations on the foreign tax credit on a country-by-country basis, limit the tax deduction for the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), modify the rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.
Safe Line Speeds During COVID-19 Act of 202 1 This bill directs the Food Safety and Inspection Service of the Department of Agriculture (USDA) to temporarily suspend any waivers and not issue new waivers related to line speeds in meat and poultry establishments and inspection staffing requirements for such establishments through 90 days after the date on which the COVID-19 (i.e., coronavirus disease 2019) emergency period is lifted. Additionally, the implementation of, and conversion to, the New Swine Slaughter Inspection System must be suspended. No funds made available to USDA during such emergency period shall be used to develop, propose, finalize, issue, amend, or implement any policy, regulation, directive, constituent update, or any other agency program that would increase line speeds at meat and poultry establishments. Not later than 90 days after the end of the emergency period, the Government Accountability Office shall conduct a review of actions taken by specific federal departments or agencies, including USDA, in response to the COVID-19 pandemic to determine the effectiveness of such actions in protecting animal, food, and worker safety.
Educational Equity Challenge Grant Act of 2021 This bill establishes a program through which the Department of Education must award grants to eligible entities (e.g., state and local educational agencies) to address students' academic, social, emotional, mental, behavioral, and physical health needs related to the COVID-19 (i.e., coronavirus disease 2019) pandemic.
Civics Secures Democracy Act of 2021 This bill provides resources to expand educational programs in American civics and history, including by establishing grant and fellowship programs and reauthorizing various programs. First, the bill authorizes the Department of Education (ED) to award grants to states, qualified nonprofit organizations, institutions of higher education (IHEs), and qualified researchers to support and expand access to civics and history education. Next, the bill establishes a fellowship program to diversify the civics and history education workforce. In addition, the bill reauthorizes through FY2027 and revises the American History for Freedom grant program. The bill renames the program as the American Civics Education Program. The bill revises the grant program to authorize ED to award grants to IHEs once every three years to establish or strengthen academic programs to promote American political thought and history; the history, achievements, and impact of American representative democracy and constitutional democracies globally; and the means of participation in political and civic life. IHEs may use grants to support additional activities, such as collaborating with federal or state humanities programs and using open educational resources. Further, the bill reauthorizes through FY2022 and revises the Harry S. Truman Memorial Scholarship Trust Fund and the James Madison Memorial Fellowship Trust Fund. Finally, the bill requires the National Assessment of Educational Progress in civics and history to be administered every two years to certain grade levels.
Public School Green Rooftop Program This bill directs the Department of Energy (DOE) to establish a grant program for installing and maintaining green roof systems on public elementary and secondary school buildings. Green roof refers to a layer of vegetation that is planted over a waterproofing system or to a waterproof management practice that is installed on a roof and may support plant growth. Specifically, DOE must award grants to public elementary and secondary schools, local educational agencies, and partnerships with nonprofit organizations to (1) pay the costs of planning assistance for green roof systems on school buildings (e.g., assessing structures, conducting financial and engineering analyses, and receiving cost estimates), and (2) install green roof systems on these buildings. Additionally, a grant recipient must complete the installation of a green roof system within four years of receiving the grant. A grant recipient that completes this installation requirement shall receive additional funding for maintenance activities, such as conducting routine inspections to monitor the condition of the green roof.
Reserve Employers Comprehensive Relief and Uniform Incentives on Taxes Act of 2021 or the RECRUIT Act of 2021 This bill allows employers with less than 500 employees a new tax credit for 40% of the wages paid to a member of the National Guard or a reserve component of the Armed Forces. The employer may elect to claim a payroll tax credit for wages paid to such service members.
Stop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. Among other provisions, the bill expands reporting requirements for certain foreign investments and accounts held by U.S. persons, establishes a rebuttable presumption against the validity of transactions by institutions that do not comply with reporting requirements under the Foreign Account Tax Compliance Act, treats certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes, treats swap payments sent offshore as taxable U.S. source income, requires corporations to disclose certain financial information on a country-by-country basis, imposes penalties for failing to disclose offshore holdings, modifies the base erosion anti-abuse tax to lower the gross receipts applicability threshold from $500 million to $100 million, makes investment advisers and persons engaged in forming new business entities subject to new anti-money laundering requirements, requires reporting of U. S. beneficial owners of foreign-owned financial accounts, and imposes additional requirements for third party summonses used to obtain information in tax investigations that do not identify the person with respect to whose liability the summons is issued (i.e., John Doe summons).
COVID Community Care Act This bill provides FY2021 supplemental appropriations for the Department of Health and Human Services (HHS) to prevent, prepare for, and respond to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill provides appropriations to the HHS Public Health and Social Services Emergency Fund and the Indian Health Service for implementing programs to prevent, prepare for, and respond to COVID-19 in medically underserved communities and among tribal populations, respectively. The bill designates the funding as emergency spending, which is exempt from discretionary spending limits.
No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that modify calculations of the gross income of U.S. shareholders to include net CFC tested income in the current taxable year, apply limitations on the foreign tax credit on a country-by-country basis, limit the tax deduction for the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), modify the rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.
Protecting the Right to Organize Act of 20 21 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. Among other things, it (1) revises the definitions of employee , supervisor , and employer to broaden the scope of individuals covered by the fair labor standards; (2) permits labor organizations to encourage participation of union members in strikes initiated by employees represented by a different labor organization (i.e., secondary strikes); and (3) prohibits employers from bringing claims against unions that conduct such secondary strikes. The bill also allows collective bargaining agreements to require all employees represented by the bargaining unit to contribute fees to the labor organization for the cost of such representation, notwithstanding a state law to the contrary; and expands unfair labor practices to include prohibitions against replacement of, or discrimination against, workers who participate in strikes. The bill makes it an unfair labor practice to require or coerce employees to attend employer meetings designed to discourage union membership and prohibits employers from entering into agreements with employees under which employees waive the right to pursue or a join collective or class-action litigation. The bill further prohibits employers from taking adverse actions against an employee, including employees with management responsibilities, in response to that employee participating in protected activities related to the enforcement of the prohibitions against unfair labor practices (i.e., whistleblower protections). Such protected activities include providing information about a potential violation to an enforcement agency, participating in an enforcement proceeding, initiating a proceeding concerning an alleged violation or assisting in such a proceeding, or refusing to participate in an activity the employee reasonably believes is a violation of labor laws. Finally, the bill addresses the procedures for union representation elections, provides employees with the ability to vote in such elections remotely by telephone or the internet, modifies the protections against unfair labor practices that result in serious economic harm, and establishes penalties and permits injunctive relief against entities that fail to comply with National Labor Relations Board orders.
For the People Act of 2021 This bill addresses voter access, election integrity and security, campaign finance, and ethics for the three branches of government. Specifically, the bill expands voter registration (e.g., automatic and same-day registration) and voting access (e.g., vote-by-mail and early voting). It also limits removing voters from voter rolls. The bill requires states to establish independent redistricting commissions to carry out congressional redistricting. Additionally, the bill sets forth provisions related to election security, including sharing intelligence information with state election officials, supporting states in securing their election systems, developing a national strategy to protect U.S. democratic institutions, establishing in the legislative branch the National Commission to Protect United States Democratic Institutions, and other provisions to improve the cybersecurity of election systems. Further, the bill addresses campaign finance, including by expanding the prohibition on campaign spending by foreign nationals, requiring additional disclosure of campaign-related fundraising and spending, requiring additional disclaimers regarding certain political advertising, and establishing an alternative campaign funding system for certain federal offices. The bill addresses ethics in all three branches of government, including by requiring a code of conduct for Supreme Court Justices, prohibiting Members of the House from serving on the board of a for-profit entity, and establishing additional conflict-of-interest and ethics provisions for federal employees and the White House. The bill requires the President, the Vice President, and certain candidates for those offices to disclose 10 years of tax returns.
This resolution recognizes the centennial of the Tulsa Race Massacre of 1921. The resolution acknowledges the historical significance of this event as one of the largest single instances of state-sanctioned violence against Black people in American history; honors the lives and legacies of the estimated 300 Black individuals who were killed during the massacre and the nearly 9,000 who were left homeless and penniless; condemns efforts to cover up the truth and shield the white community, especially government officials, from accountability; condemns the continued legacy of racism and white supremacy against Black people in the United States, particularly in the form of police brutality; encourages education about the massacre, the history of white supremacy that fueled the massacre, and subsequent attempts to deny or cover up the massacre, in all elementary and secondary education settings and in institutions of higher education; and recognizes the commitment of Congress to acknowledge and learn from the history of racism and racial violence to reverse the legacy of white supremacy and fight for racial justice.
