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.
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.
Medicare Negotiation and Competitive Licensing Act of 2021 This bill establishes several requirements relating to the prices of prescription drugs. Specifically, the bill requires the Centers for Medicare & Medicaid Services (CMS) to negotiate with pharmaceutical companies regarding prices for drugs covered under Medicare. (Current law prohibits the CMS from doing so.) If the CMS is unable to negotiate the price of a drug, such drug is subject to competitive licensing in order to further its sale under health insurance programs, notwithstanding existing government-granted exclusivities. The negotiated prices also apply to other federal health care programs, private health insurance, and the uninsured; pharmacies that charge more than the negotiated price for uninsured individuals are subject to civil penalties. Manufacturers must also comply with specified reporting requirements relating to prices and licensing, subject to civil penalties. The bill also institutes an excise tax on drugs for which the price spikes beyond a certain limit, subject to specified exemptions, as well as on drugs for which the price exceeds the negotiated price.
This resolution expresses support for robustly funding programs to increase access to affordable housing and address homelessness, including in any infrastructure package housing investments to serve families with the lowest incomes, and expanding renters' rights.
Protecting Access to Lifesaving Screenings Act of 2021 or the PALS Act This bill makes a series of changes relating to health insurance coverage of screening mammography. Specifically, the bill requires that any provision of law referring to current recommendations of the U.S. Preventive Services Task Force (USPSTF) with respect to breast cancer screening mammography be administered as if (1) the provision referred to USPSTF recommendations last issued before 2009; and (2) those recommendations applied to any screening mammography modality, including any digital modality of such a procedure. This requirement shall also apply to the Veterans Health Administration's policy on mammography screening for veterans. In addition, the bill preserves Medicare coverage for screening mammography, without a requirement for coinsurance, and expands the definition of screening mammography to include any digital modality of such a procedure. Further, the Centers for Medicare & Medicaid Services may not decrease the frequency with which screening mammography may be paid by Medicare for a woman over 39 years of age. In 2009, the USPSTF updated its guidelines to recommend against routine screening mammography for women between 40 to 49 years of age and to recommend biennial, instead of annual, screening mammography for most women between 50 to 74 years of age. In 2015, through the appropriations process, a three-year moratorium was placed on implementing the guidelines; the moratorium was subsequently renewed until January 1, 2023.
Access to Infertility Treatment and Care Act This bill requires private health insurance plans to cover (1) specified infertility treatments (e.g., in vitro fertilization), if the plan also covers obstetrical services; and (2) fertility preservation services for individuals who undergo medically necessary treatment that may cause impairment of fertility. Private health insurance plans must apply cost sharing for such services that does not exceed the amount for similar services covered by the plan. Further, plans are prohibited from (1) providing incentives for plan holders to forego infertility treatment, or (2) reducing the reimbursement rate to providers of such treatments. The bill also extends infertility treatment and fertility preservation coverage to Medicaid enrollees, federal employees, members of the military, and veterans.
Chaplains Memorial Preservation Act This bill authorizes the National Conference on Ministry to the Armed Forces (NCMAF) to update and make corrections to certain memorials in Arlington National Cemetery in Virginia. Specifically, NCMAF may update the memorial to Protestant chaplains with a granite, marble or other stone base to host the bronze plaque of the memorial; add another plaque to such base that includes the name of each chaplain who died while on active duty since the original memorial was placed; make updates and corrections to the memorials to Catholic chaplains and Jewish chaplains as needed; and make other updates as needed. Additionally, NCMAF is authorized to verify the names of chaplains with their respective military branch for memorialization in Arlington National Cemetery.
Improving Medicare Coverage Act This bill temporarily expands eligibility for Medicare. It also temporarily establishes a premium and cost-sharing assistance program for low-income beneficiaries. Specifically, the bill lowers the age of eligibility for Medicare from 65 to 60. The Centers for Medicare & Medicaid Services must establish procedures to provide for automatic enrollment of qualifying individuals. Enrollment must be completed within 11 months of the bill's enactment. The bill also establishes a program under Medicare to assist low-income Medicare beneficiaries with premiums, coinsurance, deductibles, and other costs. Currently, such assistance is provided through Medicare Savings Programs, which are administered by state Medicaid programs. The bill also establishes a related special enrollment period under Medicare, expands eligibility for assistance to beneficiaries with income up to 200% of the federal poverty line, and provides for joint eligibility determinations with respect to the bill's program and the low-income subsidy program under the Medicare prescription drug benefit. The bill's provisions generally take effect six months after the bill's enactment and terminate five years later.
This resolution expresses support for historically Black colleges and universities (HBCUs) and recognizes National HBCU Conference Week.
National Commission on United States Involvement in Afghanistan Act of 2021 This bill establishes the independent National Commission on United States Involvement in Afghanistan. The commission shall assess and report on issues related to U.S. involvement in Afghanistan since 2001, specifically (1) U.S. strategic goals and interests and whether such goals were achieved, (2) U.S. assessments of the situation and whether those assessments were accurately communicated to policymakers and the public, (3) efforts by the United States and its allies to withdraw from Afghanistan, (4) U.S. efforts to evacuate U.S. citizens and Afghan allies, and (5) recommendations for corrective measures for future foreign policy endeavors. The commission terminates 60 days after submitting its final report to Congress.
Incentivizing Solar Deployment Act of 2021 This bill extends the tax credit for the production of electricity from solar energy.
