Historic Tax Credit Growth and Opportunity Act of 2021 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit to 30% for small projects (rehabilitation expenditures not exceeding $3.75 million) and caps the credit for such projects at $750,000 for all taxable years. The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to the eligibility of tax-exempt use property for the credit.
Therapeutic Fraud Prevention Act of 20 21 This bill prohibits commercial conversion therapy, which is a practice or treatment designed to change a person's sexual orientation or gender identity or otherwise change behaviors, thoughts, or expressions related to gender or sexual attraction. This prohibition does not apply to treatment that assists an individual undergoing a gender transition or facilitates identity exploration and development.
Women and Minorities in STEM Booster Act of 2021 This bill requires the National Science Foundation to award competitive grants to enable eligible entities to carry out the activities specified below in order to increase the participation of women and underrepresented minorities in the fields of science, technology, engineering, and mathematics (STEM). An eligible entity that receives a grant shall use grant funds to carry out one or more of the following activities designed to increase the participation of women or minorities underrepresented in science and engineering, or both: online workshops, mentoring programs that partner STEM professionals with students, internships for undergraduate and graduate students in STEM fields, outreach programs providing elementary and secondary school students with opportunities to increase their exposure to STEM fields, and programs to increase the recruitment and retention of underrepresented faculty.
Know Your Social Security Act This bill requires the Social Security Administration to provide Social Security account statements by mail to each individual who is 25 or older and who is eligible for, but not currently receiving, Social Security retirement benefits. Individuals may choose to receive their account statements electronically.
Zero-Emission Nuclear Power Production Credit Act of 2021 This bill allows a new business-related tax credit through 2031 for the production of electricity from zero-emission nuclear power. It also allows an election for direct payments of such credit and requires a recapture of the credit for contractors who pay their laborers or mechanics less than the prevailing wage rate. Contractors must ensure that at least 15% of their work force is composed of qualified apprentices. The bill requires the Government Accountability Office to report on the effectiveness the tax credit.
Minor League Baseball Relief Act This bill establishes a program for the relief of certain minor league baseball clubs and independent professional baseball clubs that experienced large business losses. The bill provides funding for the Small Business Administration to make grants to such clubs that experienced decreases in gross revenue in 2020 of at least 75%, as measured against revenues in 2019 (or, if revenues were negatively affected by a natural disaster or weather disruption in 2019, by the average of revenues over the prior three-year period). The source of funding for the grants shall be funds appropriated under enacted COVID-19 relief legislation that have not been obligated and are no longer being used to carry out activities authorized under those laws. Grant amounts provided to any club may not exceed $10 million.
Expanding Access to Diabetes Self-Management Training Act of 2021 This bill expands Medicare coverage of diabetes outpatient self-management training. It also requires the Center for Medicare and Medicaid Innovation to test a model in which such training is provided virtually.
LGBTQ Data Inclusion Act This bill requires federal agencies that collect information through a survey that includes demographic data (where subjects self-report information or a proxy provides information about the subject or responds for all persons in a household) to review existing data sets to determine in which data sets information about sexual orientation and gender identity is not included, and to assess needed changes in survey methods related to asking questions on sexual orientation and gender identity. Agencies that publish reports relying on survey demographic data must include information on sexual orientation and gender identity.
College Equity Act of 2021 This bill requires the Department of Education (ED) to establish grant programs for reviewing and addressing inequities in student recruitment, admissions, and support at institutions of higher education (IHEs). Specifically, ED must award grants to IHEs to conduct equity audits that review IHEs' policies, practices, and resources (e.g., admission policies, financial aid, and faculty diversity) to identify areas that might produce gaps in access and outcomes by certain factors. These factors include, among others, gender, race, ethnicity, national origin, and age. In addition, ED must award grants to IHEs for executing improvement plans that address inequities. Finally, higher education accrediting agencies and associations must assess the findings from the audits and assist IHEs in addressing inequities.
Charitable Conservation Easement Program Integrity Act of 2021 This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.
Break the Cycle of Violence Act This bill establishes federal grant programs and related entities to support violence intervention initiatives. Specifically, the bill directs the Department of Health and Human Services (HHS) to award grants for coordinated community violence intervention initiatives in communities disproportionately impacted by homicides and community violence. HHS must also establish several related entities, including an Office of Community Violence Intervention to administer programs and activities related to violence intervention; the Community Violence Intervention Advisory Committee to advise and assist the office and HHS; and the National Community Violence Response Center to provide training and technical assistance, coordinate research, and develop data collection policies. Additionally, the bill directs the Department of Labor to award grants for job training and workforce programs in communities disproportionately affected by gun violence to connect youth ages 16 to 24 to in-demand occupations.
Better Care Better Jobs Act This bill establishes programs and provides funds for state Medicaid programs to improve home- and community-based services (HCBS), such as home health care, personal care, case management, and rehabilitative services. Specifically, the bill provides funds for the Centers for Medicare & Medicaid Services to award planning grants, develop quality measures, and provide technical assistance to states regarding specified HCBS improvements, particularly with respect to access, utilization, and the associated workforce. The bill also increases the Federal Medical Assistance Percentage (i.e., federal matching rate) for HCBS in states that develop plans and meet specified benchmarks for improvements. The bill also makes permanent (1) the Money Follows the Person Rebalancing Demonstration Program (a grant program to help states increase the use of HCBS for long-term care and decrease the use of institutional care), and (2) certain provisions regarding Medicaid eligibility that protect against spousal impoverishment for recipients of HCBS.
