Rep. Jason Smith

New Markets Tax Credit Extension Act of 2021 This bill makes the new markets tax credit permanent. It also modifies the credit to (1) provide for an inflation adjustment to the limitation amount for the credit after 2021, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2020).

Keystone XL Pipeline Construction and Jobs Preservation Act This bill authorizes the TransCanada Keystone Pipeline to construct, connect, operate, and maintain the pipeline facilities in Phillips County, Montana, for the import of oil from Canada to the United States.

Fair and Open Competition Act or the FOCA Act This bill prohibits federal construction contracts or controlling documents for federally supported construction projects from requiring or prohibiting project labor agreements. Such documents also may not discriminate against or give preference to a bidder or contractor who signs or refuses to sign a project labor agreement. An agency may exempt a project from this prohibition to avert an imminent threat to public health or safety or to serve the national security.

American Innovation and R&D Competitiveness Act of 2021 This bill eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

Saving America's Energy Future Act This bill prohibits the Department of Agriculture and the Department of the Interior from declaring a moratorium on issuing new oil and gas leases and drill permits on certain federal lands. In addition, the bill prohibits the departments from declaring a moratorium on renewals of such permits.

ABLE Age Adjustment Act This bill increases from 26 to 46 the age threshold for tax-favored ABLE (Achieving a Better Life Experience) accounts. (ABLE accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses. To establish an account, an individual must have a qualifying impairment that began before the individual attained the age threshold.)

This resolution honors the life and legacy of Rush Limbaugh and commends him for his devotion to the United States.

Easy Access to Mail Act This bill establishes procedures for the U.S. Postal Service (USPS) regarding the use of centralized delivery of the mail with respect to residential housing units. Specifically, the bill provides that, for any housing development with respect to which the primary mode of mail delivery is any such mode except for centralized delivery on the date of this bill's enactment, the USPS may not change such mode of delivery to centralized delivery; and prohibits the USPS from requiring centralized delivery with respect to any housing development constructed after this bill's enactment without prior approval from the local legislative body, or, in the absence of a local legislative body, the legislature of the state with jurisdiction over the affected property. If approval for centralized delivery is granted, at least 60 days before commencing such delivery the local postmaster shall provide (1) written notice to any other units of local government and any planning commissions located within the applicable county; and (2) a period of 60 days for public comment from residents, property owners, and home builders within such county regarding the use of centralized delivery at the applicable housing development. The Postal Regulatory Commission shall ensure that the USPS does not change any USPS policy in effect on the date of enactment that would result in a disproportionate negative affect on rural, lower income, elderly, disabled, or predominately minority communities.

This resolution requests that the President transmit to the House of Representatives documents related to the amount of funding that was provided in specified laws regarding COVID-19 (i.e., coronavirus disease 2019) and is currently unspent. The specified laws include the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; the Families First Coronavirus Response Act; the Coronavirus Aid, Relief, and Economic Security Act (CARES Act); the Paycheck Protection Program and Health Care Enhancement Act; and Division N of the Consolidated Appropriations Act, 2021.

This resolution urges the U.S. Postal Service to take steps to ensure the continuation of its six-day mail delivery service.