No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that modify calculations of the gross income of U.S. shareholders to include net CFC tested income in the current taxable year, apply limitations on the foreign tax credit on a country-by-country basis, limit the tax deduction for the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), modify the rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.
Sponsored bills
This resolution recognizes the centennial of the Tulsa Race Massacre of 1921. The resolution acknowledges the historical significance of this event as one of the largest single instances of state-sanctioned violence against Black people in American history; honors the lives and legacies of the estimated 300 Black individuals who were killed during the massacre and the nearly 9,000 who were left homeless and penniless; condemns efforts to cover up the truth and shield the white community, especially government officials, from accountability; condemns the continued legacy of racism and white supremacy against Black people in the United States, particularly in the form of police brutality; encourages education about the massacre, the history of white supremacy that fueled the massacre, and subsequent attempts to deny or cover up the massacre, in all elementary and secondary education settings and in institutions of higher education; and recognizes the commitment of Congress to acknowledge and learn from the history of racism and racial violence to reverse the legacy of white supremacy and fight for racial justice.
Hello Girls Congressional Gold Medal Act of 2021 This bill provides for the award of a single Congressional Gold Medal in honor of the female telephone operators of the Army Signal Corps, commonly known as the Hello Girls , in recognition of their military service, devotion to duty, and 60-year struggle for veterans' benefits and recognition as soldiers.
Connecting America's Active Transportation System Act This bill directs the Department of Transportation (DOT) to carry out an active transportation investment program to provide competitive grants to state, local, and regional government entities, and Indian tribes to construct projects that connect walking and bicycling infrastructure within and between communities, metropolitan regions, or states. The bill sets forth various limitations on the use of funds by DOT, including that it must obligate at least 30% of funds to projects that connect people with public transportation, businesses, workplaces, schools, residences, recreation areas, and other community activity centers; set aside at least $3 million to provide planning grants for eligible entities; and set aside at least $2 million to cover the costs of administration, research, technical assistance, communications, and training activities under the program. The federal share of grants must not exceed 80% of the total project cost. However, DOT may increase the federal share to 100% for disadvantaged communities with a poverty rate of over 40%.
COVID-19 in Immigration Detention Data Transparency Act This bill requires U.S. Immigration and Customs Enforcement (ICE), U.S. Customs and Border Protection (CBP), and the Office of Refugee Resettlement (ORR) to collect and report various information about detained individuals, including data on COVID-19 (i.e., coronavirus disease 2019) testing. During the COVID-19-related declared public health emergency and for one year after, ICE, CBP, and ORR shall publicly post on a website certain data about its detention facilities, including COVID-19 testing numbers for detained individuals and detention facility staff, COVID-19 case outcomes, vaccinations, and COVID-19-related information about detained individuals who were released or removed from the United States. The Centers for Disease Control and Prevention (CDC) shall issue guidance as to the COVID-19-related data that ICE, CBP, and ORR must collect and report weekly to the CDC. The CDC shall periodically report to Congress a summary of this data and an analysis of the trends and pattern of the spread of the disease. ICE, CPB, and ORR shall ensure that each detained individual receives all medical records related to any COVID-19 test administered to the individual. ICE, CPB, and ORR shall also report to Congress on (1) the COVID-19 safety protocols in its facilities, and (2) information relating to their efforts to ensure that each detained individual has access to legal counsel. This bill's data collection and reporting requirements that apply to ICE, CPB, and ORR shall also apply to any contract facilities that they use to hold detained individuals.
This bill directs the Joint Committee on the Library to accept from the Harriet Tubman Statue Commission of Maryland the donation of a statue of Harriet Tubman, which the Architect of the Capitol shall place in a prominent, permanent location in the U.S. Capitol.
Public Health Infrastructure Saves Lives Act This bill provides annual funding for the Centers for Disease Control and Prevention (CDC) to strengthen core public health infrastructure. Core public health infrastructure includes the elements and workforce capabilities that enable health departments to perform critical functions such as disease surveillance and emergency response. Specifically, the CDC must award grants to health departments for their core infrastructure needs. In addition, the CDC must support the development of accreditation standards for health departments that emphasize core public health infrastructure. Health departments must meet those (or similar) standards as a condition of receiving grants beginning in FY2025. The CDC must also take steps to expand and improve its own public health infrastructure.
Biliteracy Education Seal and Teaching Act or the BEST Act This bill directs the Department of Education to award renewable two-year grants to states to establish or improve, and carry out, Seal of Biliteracy programs to recognize student proficiency in speaking, reading, and writing in both English and a second language. Further, these programs must allow speakers of any official Native American language to use equivalent proficiency in speaking, reading, and writing in such language in lieu of proficiency in English.
Disability Employment Incentive Act This bill expands tax credits and deductions that are available for employers who hire and retain employees with disabilities. The bill expands the work opportunity tax credit to include the hiring of employees who receive Social Security Disability Insurance (SSDI) benefits. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or SSDI recipients, the bill also (1) increases the amount of wages that may be taken into account for the credit, and (2) allows an additional credit for second-year wages. With respect to the tax credit for expenditures by eligible small businesses to provide access to disabled individuals, the bill increases the limits that apply to (1) the amount of expenditures that are eligible for the credit, and (2) the gross receipts and full-time employees of eligible small businesses. The bill also expands the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. The bill modifies the deduction to (1) increase the limitation on the amount of the deduction, and (2) allow the deduction to be used for certain improvements in the accessibility of i nternet or telecommunications services to handicapped and elderly individuals.
American Dream Employment Act of 2021 This bill permits the compensation of congressional employees who hold a current employment authorization document that was issued pursuant to a grant of (1) deferred action, including under the Deferred Action for Childhood Arrivals Program; (2) deferred enforced departure; or (3) temporary protected status. (Generally, these programs and statuses allow eligible aliens to remain and work in the United States.)