Rep. John R. Carter

"Six Triple Eight" Congressional Gold Medal Act of 2021 This bill directs 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 in honor of the women of the 6888th Central Postal Directory Battalion (commonly known as the Six Triple Eight) in recognition of their pioneering military service, devotion to duty, and contributions to increase the morale of personnel stationed in the European theater of operations during World War II. The medal shall be given to the Smithsonian Institution and made available for display and research.

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.

Protecting Americans from Unnecessary Spread upon Entry from COVID-19 Act of 2021 or the PAUSE Act of 2021 This bill maintains immigration restrictions put in place under public health emergency authorities to prevent the introduction of COVID-19 (i.e., coronavirus disease 2019) from foreign countries. Specifically, the bill prohibits the Department of Health and Human Services from rescinding or reducing the stringency of the restrictions. It also prohibits the Department of Homeland Security from stopping or reducing enforcement of the restrictions. These prohibitions remain in effect until (1) federal and state COVID-19 emergency orders are lifted, and (2) the risk of introducing COVID-19 in or from Canada and Mexico is minimal.

Protecting Life in Crisis Act This bill specifies that federal funds allocated for COVID-19 (i.e., coronavirus disease 2019) response efforts may not, in general, be used for abortions. Current law generally prohibits the use of federal funds for abortions through language included in appropriations bills, such as the Hyde Amendment. The bill also restricts the use of federal tax credits or other federal funding for health insurance coverage if the coverage includes abortions.

School Security Enhancement Act This bill allows local educational agencies to use specified portions of Student Support and Academic Enrichment grants for planning and designing school buildings and facilities, installing infrastructure, and implementing other measures to strengthen security on school premises. Further, the bill prohibits the use of these grant funds for the provision of a firearm or training in the use of a firearm.

This resolution expresses the gratitude of the House of Representatives to the members of the National Guard and law enforcement agencies who were deployed to the District of Columbia to ensure a safe and secure environment for the 59th inauguration.

Education Savings Accounts for Military Families Act of 2021 This bill directs the Department of Education (ED) to establish a program to provide children with parents on active duty in the uniformed services with funds to pay educational expenses. Specifically, ED must establish a tax-exempt Military Education Savings Account for dependent children of parents in the uniformed services for the payment of the children's educational expenses. Funds in the savings account may be used for specified purposes, including the cost of attendance at a private elementary or secondary school or institution of higher education, private tutoring, or costs associated with an apprenticeship or other vocational training program.

FairTax Act of 2021 This bill imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2023, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property; for property or services purchased for business, export, or investment purposes; and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated among (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. No funding is authorized for the operations of the Internal Revenue Service after FY2025. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.