Juneteenth National Independence Day Act This bill establishes Juneteenth Independence Day as a federal holiday.
Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.) Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.
Hospitality and Commerce Job Recovery Act of 2021 This bill extends existing and establishes new tax credits that assist the hospitality and restaurant industry. Specifically, it allows a conventionand trade show restart tax credit; extends the employee retention tax credit through 2021; suspends for taxable years 2021 through 2022, the limitation on entertainment expenses related to a trade or business, allows a restaurant and dining restart credit for businesses closed or forced to reduce services due to COVID-19 (i.e., coronavirus disease 2019); allows a 50% tax credit for travel expenditures; and allows a tax credit for unmerchantable inventory for the period between December 31, 2019, and before April 1, 2021.
American Innovation and R&D Competitiveness Act of 2021 This bill eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.
Direct Interstate Retail Exemption for Certain Transactions Act or the DIRECT Act This bill allows meat and poultry products inspected by State Meat and Poultry Inspection programs to be sold by retail stores, restaurants, or similar retail-type establishments over the internet and shipped by a carrier in commerce (other than for export to a foreign country), provided the meat and poultry products so inspected are shipped directly to household consumers and in normal retail quantities. (Under the inspection programs, the Department of Agriculture Food Safety and Inspection Service allows states that meet certain requirements to inspect meat and poultry. The state-inspected products are currently limited to intrastate commerce, unless a state opts into a separate Cooperative Interstate Shipment Program.)
Paycheck Protection Clarification for Producers Act This bill expands eligibility for agricultural producers under the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), to include certain agricultural producers such as partnerships or limited liability companies. Currently, only certain agricultural producers that are sole proprietorships, independent contractors, or self-employed individuals may receive support under the program.
Iran Hostages Congressional Gold Medal Act This bill requires the Speaker of the House of Representatives and the President pro tempore of the Senate to arrange for the award of a Congressional Gold Medal commemorating the bravery and endurance of the 53 hostages of the Iran Hostage Crisis. Following its award, the medal shall be given to the National Museum of American History of the Smithsonian Institution for display and research. The Department of the Treasury must strike duplicate medals in silver for presentation to a hostage (or the personal representative of a deceased hostage), and Treasury may also strike and sell duplicate medals in bronze.
Improving Confidence in Veterans' Care Act This bill prescribes oversight requirements for the Department of Veterans Affairs (VA) regarding health care professionals at VA medical centers. Specifically, the bill requires the VA to ensure each VA medical center consistently compiles, verifies, and reviews specified documentation for each VA health care professional (including contractors). The VA shall ensure that specified health care professionals hold an active Drug Enforcement Administration registration. Each VA medical center must implement (1) monitoring of the performance and quality of the health care delivered by each health care professional at the center, and (2) reviews of such care if an individual notifies the VA of any potential concerns relating to a failure to meet generally accepted standards of clinical practice. The bill imposes notification requirements in situations where the VA substantiates a concern relating to the clinical competency of, or quality of care delivered by, a current or former VA health care professional. The VA is prohibited from entering into a settlement agreement relating to an adverse action against a VA health care professional if such agreement includes terms that require the VA to conceal certain information from the employee's personnel file. Such prohibition does not apply to adverse actions determined to be prohibited personnel practices. The VA must provide mandatory training, at least biannually, to employees of each medical center who are responsible for specified tasks (e.g., those who are responsible for compiling, validating, or reviewing the credentials of VA health care professionals).
Charitable Giving Tax Deduction Act This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law.
Helping Gig Economy Workers Act of 2021 This bill temporarily permits digital marketplace companies (e.g., Lyft, DoorDash, Airbnb, etc.) to provide benefits to workers during the COVID-19 (i.e., coronavirus disease 2019) pandemic without such actions establishing those workers as employees or independent contractors or establishing the company as a joint employer under federal, state, or local laws. This bill applies to digital marketplace companies that provide, among other things, financial assistance, health benefits, training, health checks and personal protective equipment to individuals working through such marketplaces during the period beginning on March 15, 2020, and ending on the later of December 31, 2021, or the expiration of the COVID-19 public health emergency.
