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.
This bill modifies rules relating to the constructive ownership of assets in a real estate investment trust.
This resolution expresses the sense of the House of Representatives that the United States shall recognize kind actions in our country, encourage kindness, spread love, and foster a culture of being kind to one another.
This resolution celebrates the contributions of small businesses in every U.S. community and supports the designation of National Small Business Week. Further, it supports efforts to provide small businesses with aid and assistance through certain programs and initiatives.
This resolution calls on all Americans to observe the 20th anniversary of the September 11 attacks and honor those who lost their lives.
Relief for Working Families Act This bill modifies the tax credit for employer-paid family and medical leave. Specifically, it extends the credit for a five-year period after an employer plan for payment of family and medical leave benefits is established. The bill also provides for an increased credit for plans established by certain small employers (i.e., employers with gross receipts not exceeding $25 million and 50 or fewer employees during the taxable year).
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.
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.
