This bill exempts taxpayers whose modified adjusted gross income does not exceed $400,000 in a taxable year from the 80% taxable income limit on net operating loss carryovers.
Veterinary Medicine Loan Repayment Program Enhancement Act This bill modifies the requirements for calculating taxable income to exclude from gross income payments under the federal veterinary medicine loan repayment program or any state loan repayment or forgiveness program that is intended to provide for increased access to veterinary services in such state.
Farmers Fighting Climate Change Act This bill expands the Conservation Stewardship Program of the Department of Agriculture (USDA) to provide for the establishment of climate change mitigation bundles. Climate change mitigation bundle is defined as a group of conservation activities carried out together to achieve substantial progress toward reducing greenhouse gas emissions or increasing carbon sequestration and improving soil health. Specifically, USDA must make state- or region-specific climate change mitigation bundles available to producers in all regions of the country to promote agricultural practices that increase carbon sequestration and reduce green gas emissions, including by making available bundles that are appropriate for cropland, pastureland, rangeland, and forestland.
Taxpayer Research and Coronavirus Knowledge Act of 2021 This bill requires the Department of Health and Human Services (HHS) to coordinate with specified federal entities to compile a public database of federal contracts, tax benefits, and other support for COVID-19 (i.e., coronavirus disease 2019) biomedical research and development. HHS must develop the database within one month and update it every two weeks.
Advancing Uniform Transportation Opportunities for Veterans Act or the AUTO for Veterans Act This bill authorizes the Department of Veterans Affairs (VA) to provide (or assist in providing) an eligible veteran or service member with an additional automobile or other conveyance under the VA automobile allowance and adaptive equipment program. Currently, a veteran or service member with a specified service-connected disability or impairment may not receive more than one automobile or other conveyance under the program. The bill authorizes the additional benefit for such veterans and service members if 10 years have passed since the person last received such benefit.
Supporting Eating Disorders Recovery Through Vital Expansion Act or the SERVE Act This bill provides for inpatient and outpatient treatment of eating disorders under TRICARE for dependents of members of the uniformed services. Dependents are eligible for such care regardless of (1) their age, except with respect to residential service; and (2) whether the eating disorder is their primary or secondary diagnosis. The bill also requires the Department of Defense (DOD) and the Department of Homeland Security (with respect to the Coast Guard) to identify, treat, and rehabilitate members of the armed forces who have an eating disorder. Finally, DOD and the Department of Veterans Affairs must jointly develop, publish, and disseminate clinical practice criteria and guidelines on the identification and treatment of eating disorders.
Veterans 2nd Amendment Protection Act This bill prohibits the Department of Veterans Affairs (VA) from transmitting certain information to the National Instant Criminal Background Check System (NICS) utilized by licensed importers or dealers of firearms. Specifically, the bill prohibits the VA from transmitting personally identifying information of a veteran or a beneficiary to the NICS solely on the basis that such veteran or beneficiary has an appointed fiduciary to manage their benefits, unless there is an order or finding of a judicial authority that such veteran or beneficiary is a danger to themselves or others.
This resolution expresses support for the goals and ideals of National Youth HIV & AIDS Awareness Day.
Gluten in Medicine Disclosure Act of 2021 This bill prohibits the sale of any drug intended for human use that contains an ingredient derived from a gluten-containing grain unless the drug's label (1)states that the drug contains such an ingredient, and (2)identifies the type of grain from which the ingredient is derived.
U.S.-Israel Cooperation Expansion Act This bill states U.S. policy concerning U.S. and Israeli law enforcement training and threats to U.S. and Israeli security and embassy protection. Specifically, the bill provides that it is U.S. policy to (1) support bilateral training between U.S. and Israeli law enforcement for sharing best practices related to anti-terrorism, community policing, and managing mass casualties; and (2) continue to counter threats to U.S. and Israeli security and embassy protection posed by illicit cross-border tunneling and unmanned aerial systems.
Collegiate Housing and Infrastructure Act of 2021 This bill allows tax-exempt charitable or educational organizations to make collegiate housing and infrastructure grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) that apply such grants to their collegiate housing property. A collegiate housing and infrastructure grant is a grant to provide, improve, operate, or maintain collegiate housing property that may involve more than incidental social, recreational, or private purposes. The grant must be for purposes that would be permissible for a dormitory or other residential facility of the college or university with which the collegiate housing property is associated. The grant may not be used to provide physical fitness facilities.
SALT Fairness for Working Families Act This bill increases the limit on the individual income tax deduction for certain state and local taxes, which is currently $10,000 per year ($5,000 for a married taxpayer filing a separate return). The bill increases the limit to $15,000 (twice that amount in the case of a joint return) and requires the increased limit to be adjusted for inflation after 2021.
