Refund Equality Act of 2021 This bill permits legally married same sex couples to amend their tax returns to file as married filing jointly for returns outside of the statute of limitations.
Medical Nutrition Equity Act of 2021 This bill expands coverage under Medicare, Medicaid, other specified federal health care programs, and private health insurance to include foods, vitamins, and individual amino acids that are medically necessary for the management of certain digestive and metabolic disorders and conditions.
Digital Equity Act of 2021 This bill requires the National Telecommunications and Information Administration to establish grant programs for promoting digital equity, supporting digital inclusion activities, and building capacity for state-led efforts to increase adoption of broadband by their residents. Specifically, the bill establishes the State Digital Equity Capacity Grant Program to make distributions to states based on their populations, demographics, and availability and adoption of broadband. The bill also establishes the Digital Equity Competitive Grant Program for supporting efforts to achieve digital equity, promote digital inclusion, and stimulate adoption of broadband.
Hunger-Free Summer for Kids Act of 2021 This bill revises the Summer Food Service Program to direct the Department of Agriculture to permanently establish electronic benefit transfer (EBT) cards and off-site consumption as two alternative delivery options for certain children through schools and service institutions in the program. These options shall be available to a child only if (1) the child lives or attends school in a rural area or outside of an area in which poor economic conditions exist, and (2) the child is eligible for a free or reduced price lunch and breakfast. In the case of off-site consumption, the option is also available if the summer program is available to the child at a congregate feeding site but (1) the site is closed due to extreme weather conditions, (2) violence or other public safety concerns in the area prevent the child from traveling safely to the site, (3) the site is open not more than four days a week, or (4) the site provides only one meal per day. A state may not operate the EBT card option and the off-site consumption option simultaneously in the same area. Each state desiring to participate in the summer food service program shall include in its annual management and administration plan the state's plans for using one or both of these alternative delivery options.
Processing Revival and Intrastate Meat Exemption Act or the PRIME Act This bill expands the exemption of custom slaughtering of animals from federal inspection requirements. Under current law, the exemption applies if the meat is slaughtered for personal, household, guest, and employee uses. The bill expands the exemption to include meat that is slaughtered and prepared at a custom slaughter facility in accordance with the laws of the state where the facility is located; and prepared exclusively for distribution to household consumers in the state or restaurants, hotels, boarding houses, grocery stores, or other establishments in the state that either prepare meals served directly to consumers or offer meat and food products for sale directly to consumers in the state. The bill does not preempt any state law concerning (1) the slaughter of animals or the preparation of carcasses, parts thereof, meat and meat food products at a custom slaughter facility; or (2) the sale of meat or meat food products.
Afghan Allies Protection Act of 2021 This bill modifies a program providing special immigrant visas to eligible citizens or nationals of Afghanistan who assisted U.S. efforts there and addresses related issues. The bill extends the program through 2023 and increases the number of visas available. An individual may become eligible for a visa after assisting U.S. efforts in Afghanistan for one year, whereas currently some individuals must have served for two years. Furthermore, for an applicant qualifying for a visa by performing duties with a NATO mission in Afghanistan, the bill eliminates a requirement that the duties performed qualify as sensitive and trusted duties. The bill removes a requirement that the individual has experienced or is facing an ongoing serious threat due to their assistance to the United States or NATO. The Department of State or the Department of Homeland Security may postpone the program's medical examination requirement. An individual who received a postponement must undergo a medical exam within 90 days of admission into the United States. The bill also expands surviving family member benefits for the Afghanistan program (and a similar program for Iraq) to a surviving spouse or child of an individual who submitted an application to the Chief of Mission that would have been approved but for the individual's death. Currently, such survivor benefits only apply if the deceased individual's petition was approved.
Accelerating Charitable Efforts Act or the ACE Act This bill modifies tax rules relating to donor advised funds (DAFs) (separately identified funds maintained and operated by a tax-exempt charitable organization for which a donor retains advisory privileges with respect to the distribution of funds and the investment of assets). Specifically, the bill places certain restrictions on charitable contribution deductions for gifts made to a nonqualified DAF. It also sets forth rules for the treatment of private foundation administrative expenses paid to disqualified persons and for the treatment of distributions to DAFs from private foundations. The bill imposes a 50% penalty on contributions held in a DAF that are not timely distributed. The bill also sets forth special rules for the treatment of contributions from DAFs for purposes of meeting the public support test (the requirement that charitable organizations receive a certain percentage of their support from public sources). The bill exempts from the tax on the investment income of a private foundation (1) distributions to a DAF of not less than 7% of the foundation's assets, and (2) for foundations that have a duration, specified in their governing documents, of not more than 25 years.
This bill revises requirements for the tax exclusion for contributions to the capital of a corporation. Specifically, the bill allows an exclusion for certain amounts received by a regulated public utility that provides water or sewerage disposal services.
This resolution expresses support for the rights, freedoms, and equal treatment of lesbian, gay, bisexual, transgender, and queer (LGBTQ) individuals. The resolution r ecognizes that LGBTQ rights are human rights and protected by the laws of the United States and international treaties. Additionally, the resolution encourages the celebration of LGBTQ Pride Month in June.
Women's Health Protection Act of 2021 This bill prohibits governmental restrictions on the provision of, and access to, abortion services. Specifically, governments may not limit a provider's ability to prescribe certain drugs, offer abortion services via telemedicine, or immediately provide abortion services when the provider determines a delay risks the patient's health. Furthermore, governments may not require a provider to perform unnecessary medical procedures, provide medically inaccurate information, comply with credentialing or other conditions that do not apply to providers whose services are medically comparable to abortions, or carry out all services connected to an abortion. In addition, governments may not (1) require patients to make medically unnecessary in-person visits before receiving abortion services or disclose their reasons for obtaining such services, or (2) prohibit abortion services before fetal viability or after fetal viability when a provider determines the pregnancy risks the patient's life or health. The bill also prohibits other governmental measures that are similar to the bill's specified restrictions or that otherwise single out and impede access to abortion services, unless a government demonstrates that the measure significantly advances the safety of abortion services or health of patients and cannot be achieved through less restrictive means. The Department of Justice, individuals, or providers may bring a lawsuit to enforce this bill, and states are not immune from suits for violations. The bill applies to restrictions imposed both prior and subsequent to the bill's enactment.
