Rep. Jason Smith

Protecting Family and Small Business Tax Cuts Act of 2022 This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent provisions that reduce individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction of charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and the moving expenses of servicemembers. Additionally, the bill lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; excludes from the gross income of student borrowers income attributable to the discharge after 2025 of loan debt due to death or disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.

Equal Access to Therapeutics Act This bill prohibits using race or ethnicity as a factor in decisions about an individual's access to COVID-19 treatments (e.g., monoclonal antibody therapies). Specifically, the Department of Health and Human Services (HHS) may not adopt any policy or guidance that allows race or ethnicity to be factored into such decisions. Furthermore, the Secretary of HHS shall be personally liable for the death of any individual who is denied access to COVID-19 treatments pursuant to a prohibited policy or guidance. The bill also prohibits hospitals or other health care providers that have policies restricting access to COVID-19 treatments based on race or ethnicity from receiving federal funds.

Eliminating Abusive and Rampant Neglect of Interactive Technologies Act of 2022 or the EARN IT Act of 2022 This bill revises the federal framework governing the prevention of online sexual exploitation of children. The bill establishes the National Commission on Online Child Sexual Exploitation Prevention. The commission must develop best practices for interactive computer services providers (e.g., Facebook and Twitter) to prevent, reduce, and respond to the online sexual exploitation of children. Additionally, the bill limits the liability protections of interactive computer service providers with respect to claims alleging violations of child sexual exploitation laws. The bill replaces various statutory references to child pornography and material that contains child pornography with child sexual abuse material . Finally, the bill makes changes to the reporting requirements for electronic communication service providers and remote computing service providers (providers) who report apparent instances of crimes involving the sexual exploitation of children to the National Center for Missing and Exploited Children. Among the changes, the bill requires providers to report facts and circumstances sufficient to identify and locate each minor and each involved individual. The bill also increases the amount of time that providers must preserve the contents of a report.

Child Tax Credit for Pregnant Moms Act of 2022 This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).

Human Trafficking Survivor Tax Relief Act This bill excludes from gross income, for income tax purposes, any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded pursuant to an order of mandatory restitution or in a criminal proceeding for peonage, slavery, or human trafficking.

Accelerating Access to Critical Therapies for ALS Act This bill establishes grant programs to address neurodegenerative diseases, such as amyotrophic lateral sclerosis (also known as ALS or Lou Gehrig's disease), and contains other related provisions. The Department of Health and Human Services (HHS) shall award grants to eligible entities for scientific research utilizing data from expanded access to investigational ALS treatments for individuals who are not otherwise eligible for clinical trials.  The Food and Drug Administration (FDA) shall award grants to public and private entities to cover the costs of research and development of drugs that diagnose or treat ALS and other rare neurodegenerative diseases. HHS shall also establish the Public-Private Partnership for Neurodegenerative Diseases between the National Institutes of Health, the FDA, and at least one eligible entity (generally, an institution of higher education or a nonprofit organization). The partnership shall support the development and regulatory review of drugs that address ALS and other rare neurodegenerative diseases. The FDA shall publish on its website a five-year action plan for fostering the development of drugs that improve or extend the lives of people living with rare neurodegenerative diseases. The Government Accountability Office must report to Congress about the grants provided under this bill, including an analysis of the impact of such grants on research and development of treatments for ALS.

This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies provide critical benefits to the people and communities of the United States and their work should continue to be promoted.

Protecting Our Democracy by Preventing Foreign Citizens from Voting Act This bill prohibits federal funds from being made available to state or local governments that allow noncitizens to vote in federal, state, or local elections.

This bill posthumously provides for the award of a Congressional Gold Medal in commemoration of the 13 service members who died on August 26, 2021, while stationed at Hamid Karzai International Airport in Afghanistan.

Preserving Rights Of Tenants by Ensuring Compliance To the Second Amendment Act or the PROTECT the Second Amendment Act This bill establishes a right for a resident of covered federally assisted rental housing to lawfully possess a firearm within the residential dwelling unit occupied by the resident and any common area of the federally assisted rental housing in which the resident resides in the course of entering or exiting the rental housing.