Rep. Sharice Davids

Promotion and Expansion of Private Employee Ownership Act of 2021 This bill expands tax incentives and federal assistance for employee stock ownership plans (ESOPs) that are sponsored by S corporations. The bill provides additional tax incentives for ESOPs by (1) extending to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an ESOP; and (2) allowing a tax deduction for 50% of the interest received by a bank on loans to S corporation-sponsored ESOPs for the purchase of employer securities. The Department of the Treasury must establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. The bill defines an ESOP business concern for purposes of the Small Business Act as a business concern that was eligible for a loan, preference, or other program under such Act before more than 49% of the business concern was acquired by an ESOP.

Tribal Tax and Investment Reform Act of 2021 This bill treats Indian tribal governments as states for purposes of the annual allocation of the tax-exempt bond volume cap. It also repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments. The bill (1) treats employee benefit or pension plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law; and (2) treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations. The bill gives Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. It makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from individual tax refunds. An Indian tribal government may determine whether a child has special needs for the purpose of the tax credit for the adoption of a child with special needs.

Water Quality Protection and Job Creation Act of 2021 This bill addresses water infrastructure and the discharge of pollution (e.g., wastewater or stormwater) into waters of the United States, including by reauthorizing through FY2026 and revising the Clean Water State Revolving Fund (SRF) program. The clean water SRF program provides communities low-cost financing for water quality infrastructure projects.

Puppy Protection Act of 2021 This bill requires the Department of Agriculture to expand standards that govern the humane handling, care, treatment, and transportation of animals to include new requirements for commercial dog dealers. Specifically, the standards must require dog dealers to provide to dogs adequate housing, exercise, and veterinary care; appropriate and nutritious food; continuous access to potable water; and meaningful socialization with humans and compatible dogs for at least 30 minutes each day. The standards must also include requirements for breeders to use safe breeding practices and make all reasonable efforts to find humane placement for retired breeding dogs.

This resolution recognizes the historical significance to the nation of Juneteenth Independence Day (commemorating the end of slavery in the United States).

Sustainable Skies Act This bill allows a business-related tax credit through 2031 for each gallon of sustainable aviation fuel used by a taxpayer in the production of a qualified mixture (i.e., a mixture of sustainable aviation fuel and kerosene that is sold for use in certain U.S. aircraft). The bill generally defines sustainable aviation fuel as liquid fuel that consists of synthesized hydrocarbons, meets certain recognized international standards, is derived from biomass, waste streams, renewable energy sources, or gaseous carbon oxides, is not derived from palm fatty acid distillates, and achieves at least a 50% life cycle greenhouse gas emissions reduction in comparison with petroleum-based jet fuel. To be eligible for such credit, a taxpayer must meet certification requirements showing that the sustainable aviation fuel conforms with one of the life cycle greenhouse gas emissions reduction tests set forth in this bill.

Shark Fin Sales Elimination Act of 20 21 This bill addresses the sale of shark fins and the inclusion of rays and skates in the Seafood Traceability Program. The Seafood Traceability Program has data reporting and recordkeeping requirements at the time of entry for imported fish or fish products entered into U.S. commerce. The bill makes it illegal to possess, buy, or sell shark fins or any product containing shark fins, except for certain dogfish fins. A person may possess a shark fin that was lawfully taken consistent with a license or permit under certain circumstances. Penalties are imposed for violations under the Magnuson-Stevens Fishery Conservation and Management Act. The Department of Commerce must revise its regulations to include rays and skates as species that are subject to the Seafood Traceability Program.

Flexible Financing for Rural America Act This bill allows rural utility service providers to submit to the Department of Agriculture (USDA) a request to adjust the interest rate or modify the terms of certain loans. The request shall include a report summarizing how the adjustment or modification will assist the borrower in providing critical utility services to a rural community. Specifically, on receipt of a request, USDA or the Department of the Treasury (in the case of a loan owned by the Federal Financing Bank) must adjust the interest rate on the loan to match certain interest rates for obligations of comparable maturity to the term remaining on the loan (or a higher rate requested by the borrower), and make modifications to the loan terms as necessary to address changes in the financial position of the borrower due to the COVID-19 public health emergency and to promote the financial sustainability of the borrower. In carrying out the adjustments or modifications, USDA or Treasury shall not impose or collect any fee from, or impose any penalty on, a borrower. The bill also provides funding to implement the adjustments and modifications and for the liquidation of residual intragovernmental amounts owed by the Federal Financing Bank in connection with certain loans.

American Dream and Promise Act of 2021 This bill provides certain aliens with a path to receive permanent resident status and contains other immigration-related provisions. The Department of Homeland Security (DHS) or the Department of Justice (DOJ) shall provide conditional permanent resident status for 10 years to a qualifying alien who entered the United States as a minor and (1) is deportable or inadmissible, (2) has deferred enforced departure (DED) status or temporary protected status (TPS), or (3) is the child of certain classes of nonimmigrants. The bill imposes various qualifying requirements, such as the alien being continuously physically present in the United States since January 1, 2021, passing a background check, and being enrolled in or having completed certain educational programs. DHS shall remove the conditions placed on permanent resident status granted under this bill if the alien applies and meets certain requirements, such as completing certain programs at an educational institution, serving in the military, or being employed. Furthermore, DHS and DOJ shall cancel the removal of certain aliens who had TPS, were eligible for TPS, or were eligible for DED status on certain dates. Such an alien shall receive permanent resident status upon meeting certain requirements and applying for such status within three years of this bill's enactment. For an alien seeking permanent resident status under this bill, DHS may (1) waive certain grounds of inadmissibility, or (2) provisionally deny the application if the alien poses a danger to public safety or has knowingly participated in certain offenses involving a criminal street gang. An alien shall have the right to administrative and judicial review of a denial or revocation of permanent resident status granted under this bill. An alien seeking judicial review of a provisional denial shall be appointed counsel upon request. An alien who appears to be prima facie eligible for relief under this bill shall receive a reasonable chance to apply for such relief and may not be removed until there is a final decision on that application for relief. DHS may not use information from applications filed under this bill or for Deferred Action for Childhood Arrivals status for immigration enforcement purposes. DHS shall establish a grant program for nonprofit organizations that assist individuals with certain immigration-related issues. This bill also repeals a restriction that bars a state from providing higher education benefits to undocumented aliens unless those benefits are available to all U.S. nationals without regard to residency in the state.

National Heritage Area Act of 2021 This bill establishes a National Heritage Areas System to recognize certain areas of the United States that tell nationally significant stories and to conserve, enhance, and interpret the areas' natural, historic, scenic, and cultural resources that illustrate significant aspects of U.S. heritage, and authorizes appropriations through FY2034 for each National Heritage Area. Through such system, the Department of the Interior may provide technical and financial assistance to local coordinating entities to support the establishment, development, and continuity of such areas. The bill extends the authority for the Erie Canalway National Heritage Corridor Commission and the Gullah/Geechee Cultural Heritage Corridor Commission until September 30, 2034. The local coordinating entity of a National Heritage Area, not later than three years after the area is included in the National Heritage Area System, shall submit to Interior a management plan for approval. Interior, not later than one year before the authorization for federal funding expires for a National Heritage Area, shall (1) conduct an evaluation of the accomplishments of that area, and (2) submit a report detailing the evaluation to specified congressional committees. Based upon the evaluation, Interior shall prepare a report with recommendations for the National Park Service's continued role, if any, with respect to the area. Interior may carry out or certify a study to assess the suitability and feasibility of designating a specific geographic area as a National Heritage Area to be included in the National Heritage Area System.