This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
Protecting Student Athletes From Concussions Act This bill conditions each state's receipt of federal funds, beginning in FY2023, on the state's enforcement of specified minimum requirements for the prevention and treatment of concussions in school-sponsored athletics and activities. Each local educational agency must develop and implement a standard plan for concussion safety and management that includes (1) the education of students, parents, and school personnel about concussions; (2) specified supports for each student recovering from a concussion; and (3) best practices designed to ensure the uniformity of safety standards, treatment, and management. Each public school must post on school grounds and publish on the school website specified information about concussions. If any public school personnel suspects that a student has sustained a concussion during a school-sponsored activity, the student must be immediately removed from participation in that activity and prohibited from participating in any school-sponsored athletic activities until the student submits a written release from a health care professional. Furthermore, the school personnel must report all available information regarding the injury to a concussion management team that will confirm and report details of the injury to the student's parents. The school's concussion management team shall consult with and make recommendations to relevant school personnel and the student to ensure that the student is receiving the appropriate academic supports.
Working Dog Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue 50,000 $5 gold coins, 500,000 $1 silver coins, and 750,000 half-dollar clad coins in commemoration of the service that working dogs provide to society. The designs of the coins minted under this bill shall be emblematic of the contributions of working dogs to society, including in detection, military service, therapy and assistance. Treasury may issue coins only during the one-year period beginning on January 1, 2023. All sales of coins shall include a surcharge, which shall be paid to America's VetDogs for general expenses associated with the fulfillment of its mission.
Renter Protection Act of 2021 This bill limits the use and availability of assistance provided under certain emergency rental assistance programs created in response to the COVID-19 pandemic. For example, rental assistance not yet used by grantees to assist eligible households as of July 1, 2021, must only be used for rental arrears after this date, and not for rent, utilities and home energy costs and arrears, or other expenses as allowed under current law. Further, the bill changes the deadline for distribution of these funds from September 30, 2022, to December 31, 2021.
Panama Canal Zone Veterans Act of 2021 This bill establishes a presumption of service-connection for specified conditions associated with active duty service in or near the Panama Canal Zone (zone) from January 1, 1958, through the latter of December 31, 1999, or the date on which the last service member departed from duty in the zone. Under a presumption of service-connection, specific conditions diagnosed in certain veterans are presumed to have been caused by the circumstances of their military service. Health care benefits and disability compensation may then be awarded. The presumption of service-connection applies to illnesses listed in the bill (e.g., Hodgkin's disease) or those that (1) have a positive association with exposure to an herbicide agent that is known or presumed to be associated with service in the zone during the specified time period, and (2) become manifest in a veteran who served in the zone during the specified time period and was exposed to an herbicide agent during such service. The Department of Veterans Affairs must prescribe regulations providing for a presumption of service-connection whenever there is a determination that a positive association exists between the exposure to an herbicide agent known or presumed to be associated with service in or near the zone and the occurrence of an illness in humans.
Safe Medicine Act This bill addresses issues related to the manufacture of drugs, including essential medicines. The Department of Health and Human Services, the Department of Defense, and the Department of Veterans Affairs must jointly develop and implement a strategy to increase the domestic production of essential medicines, medical countermeasures, and critical inputs. If the Food and Drug Administration determines that a drug or active pharmaceutical ingredient is manufactured in a country that may be producing contaminated drugs or ingredients due to systemic manufacturing-related problems, the labeling for that drug or ingredient must have a boxed warning about the potential for contamination. For government procurement purposes, the President's authority to waive certain purchasing requirements that discriminate against foreign products may not be used to waive any preferences for goods that are essential medicines, medical countermeasures, or critical inputs.
Veterans' Prostate Cancer Treatment and Research Act This bill requires the Department of Veterans Affairs (VA) to establish in its National Surgery Office an interdisciplinary clinical pathway for all stages of prostate cancer. Clinical pathways are health care management tools designed around research and evidence-based practices that provide direction for the care and treatment of a specific condition. The clinical pathway must include specified elements, such as a diagnosis pathway and a treatment pathway. The VA must consult with and incorporate feedback from (1) veterans who have received prostate cancer care at its medical facilities, and (2) experts in multidisciplinary cancer care and clinical research. Additionally, the VA must publish the clinical pathway on a public VA website and annually update the pathway as needed based on medical literature and evidence-based guidelines. The bill also requires the VA to submit a plan to establish a prostate cancer program using the comprehensive prostate cancer clinical pathway.
Protecting Benefits for Disabled Veterans Act of 2021 This bill provides statutory authority for the Department of Veterans Affairs (VA) to assign, for purposes of the disability compensation program, a disability rating of total to a veteran who meets certain parameters and is unable to secure or maintain substantially gainful employment due to a service-connected disability. Specifically, the VA may make such a disability determination if a veteran has a service-connected disability rated at least 60%, or has two or more service-connected disabilities with one being at least 40% and a combined total of at least 70%. The VA may also make a determination on the disability rating in circumstances where a veteran meeting the specified parameters maintains marginal employment (income is less than the poverty threshold), or if the veteran maintains substantially gainful employment (exceeds the poverty threshold) and the VA determines that the rating is appropriate. The bill prescribes what disabilities may be considered as one disability (e.g., disabilities incurred or aggravated as a prisoner of war). The VA may not consider the age of a veteran or eligibility for retirement benefits when making any determination related to disability rating.
Medicare Negotiation and Competitive Licensing Act of 2021 This bill establishes several requirements relating to the prices of prescription drugs. Specifically, the bill requires the Centers for Medicare & Medicaid Services (CMS) to negotiate with pharmaceutical companies regarding prices for drugs covered under Medicare. (Current law prohibits the CMS from doing so.) If the CMS is unable to negotiate the price of a drug, such drug is subject to competitive licensing in order to further its sale under health insurance programs, notwithstanding existing government-granted exclusivities. The negotiated prices also apply to other federal health care programs, private health insurance, and the uninsured; pharmacies that charge more than the negotiated price for uninsured individuals are subject to civil penalties. Manufacturers must also comply with specified reporting requirements relating to prices and licensing, subject to civil penalties. The bill also institutes an excise tax on drugs for which the price spikes beyond a certain limit, subject to specified exemptions, as well as on drugs for which the price exceeds the negotiated price.
Veterans' Culturally Competent Care Act This bill requires the Department of Veterans Affairs (VA) to establish standards and requirements for the provision of mental health care by non-VA providers in the Veterans Community Care Program (VCCP). The established standards must be the same as the standards applicable to VA employees who provide mental health care. The VA must require non-VA mental health care providers to complete training courses on military culture, core competencies for health care professionals, suicide evaluation and management, post-traumatic stress disorder, traumatic brain injury, and military sexual trauma after the provider becomes approved under the VCCP. The VA must also (1) identify additional training areas for which to develop courses, and (2) require the non-VA providers to complete such courses.
Guaranteeing Healthcare Access to Personnel Who Served Act This bill addresses the administration and provision of health care to veterans through the Department of Veterans Affairs (VA) and non-VA providers. First, the bill provides statutory authority for the eligibility thresholds for when a veteran must receive non-VA care under the Veterans Community Care Program (VCCP) for primary care, mental health care, noninstitutional extended care services, specialty care, or specialty services. Additionally, the bill establishes access to care standards for non-VA care under the VCCP, meaning a veteran's appointment must be within specified distances and time frames. Among other requirements, the VA must also implement an 18-month pilot program to allow certain veterans to use a website or mobile application to request, schedule, and confirm medical appointments with VCCP providers; ensure that VCCP third party administrators and credentials verification organizations comply with specified requirements to help ensure that certain health care providers are excluded from providing non-VA health care services; develop a strategic plan to ensure the effectiveness of the telehealth technologies and modalities delivered by the VA; and establish an online health care education portal for veterans. The bill requires the Government Accountability Office to report on (1) the VA program under which third parties provide transportation for veterans who are seeking VA services or benefits, (2) VA telehealth services, and (3) the VA's Foreign Medical Program. Finally, the Paperwork Reduction Act does not apply to the voluntary collection of information during research conducted by the Veterans Health Administration.
Supporting Expanded Review for Veterans In Combat Environments Act of 2021 or the SERVICE Act of 2021 This bill expands eligibility for Veterans Health Administration mammography screenings to veterans who served in certain locations during specified periods, including those who were exposed to toxic substances at such locations. The specified locations and corresponding time periods include Iraq between August 2, 1990, and February 28, 1991, and from March 19, 2003, until burn pits (areas used for burning solid waste in open air without equipment) are no longer used in Iraq; the Southwest Asia theater of operations, including Kuwait, Saudi Arabia, Oman, and Qatar, from August 2, 1990, until burn pits are no longer used in such locations; and Afghanistan, Djibouti, Syria, Jordan, Egypt, Lebanon, and Yemen from September 11, 2001, until burn pits are no longer used in such locations; and other locations and time periods as determined by the Airborne Hazards and Open Burn Pit Registry. The bill specifies that the listed locations do not include bodies of water around or airspace above such locations.
