Promotion and Expansion of Private Employee Ownership Act of 2021 This bill expands tax incentives and federal assistance for employee stock ownership plans (ESOPs) that are sponsored by S corporations. The bill provides additional tax incentives for ESOPs by (1) extending to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an ESOP; and (2) allowing a tax deduction for 50% of the interest received by a bank on loans to S corporation-sponsored ESOPs for the purchase of employer securities. The Department of the Treasury must establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. The bill defines an ESOP business concern for purposes of the Small Business Act as a business concern that was eligible for a loan, preference, or other program under such Act before more than 49% of the business concern was acquired by an ESOP.
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.
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.
U.S.-Greece Defense and Interparliamentary Partnership Act of 2021 This bill authorizes programs to provide defense-related assistance to Greece and addresses related issues. The bill authorizes providing to Greece from FY2022-FY2026 (1) assistance through the European Recapitalization Incentive Program to help Greece meet its defense needs and transition away from Russian-produced military equipment; and (2) International Military Education and Training assistance for various purposes, including to train future leaders and to establish rapport between the U.S. Armed Forces and Greece's military. The President may expedite the delivery of future purchases of F-35 aircraft by Greece. The bill also establishes a group consisting of Senators and Members of the House of Representatives to meet annually with representatives from Cyprus, Greece, and Israel to discuss various issues such as maritime security, defense cooperation, and energy.
Reducing Hereditary Cancer Act of 2021 This bill provides for Medicare coverage of germline mutation testing for individuals with a personal or family history of a hereditary cancer gene mutation or suspected history of hereditary cancer, as well as for associated coverage of risk-reducing surgeries and screenings.
Humane and Existing Alternatives in Research and Testing Sciences Act of 2021 or the HEARTS Act of 2021 This bill expands the responsibilities of the National Institutes of Health (NIH) to promote research methods that do not use animals. Specifically, the NIH must (1) provide incentives for nonanimal research, and (2) require the evaluation of viable nonanimal alternatives before approving any research that involves animals. Additionally, NIH applications for research grants involving animals must include an assurance that nonanimal methods for such research are not available.
Protecting Older Workers Against Discrimination Act of 2021 This bill revises the evidentiary standard for age discrimination by establishing an unlawful employment practice when the complaining party demonstrates that age or participation in an investigation, proceeding, or litigation related to an age discrimination claim was a motivating factor for an adverse practice, even though other factors also motivated the practice (thereby allowing what are commonly known as mixed motive claims). The bill (1) permits the complaining party to rely on any type or form of admissible evidence, which need only be sufficient for a reasonable trier of fact to find that an unlawful practice occurred; and (2) declares that the complaining party shall not be required to demonstrate that age or retaliation was the sole cause of the employment practice (thereby rejecting the Supreme Court's decision in Gross v. FBL Financial Services, Inc. , which requires the complainant to prove that age was the but-for cause for the employer's decision). The bill applies this evidentiary standard to other employment discrimination and retaliation claims, including claims under the Civil Rights Act of 1964, the Americans With Disabilities Act of 1990, and the Rehabilitation Act of 1973. In a claim in which age discrimination is shown, but where the employer demonstrates that it would have taken the same action absent the motivating factor of age, the bill authorizes courts to grant declaratory and injunctive relief, but prohibits the court from awarding damages or issuing an order requiring any admission, reinstatement, hiring, promotion, or payment. This limitation also applies to claims of discrimination based on disability. The bill also includes reporting requirements for the Equal Employment Opportunity Commission and the Department of Labor.
Veteran Families Health Services Act of 2021 This bill addresses fertility treatments, counseling, and other health-related programs for veterans and members of the Armed Forces. Specifically, the bill requires the Department of Defense (DOD) and the Department of Veterans Affairs (VA) to provide fertility treatments and counseling to covered veterans and active duty service members or a spouse, partner, or gestational surrogate of such veteran or service member. A covered veteran or service member is a former or current member of the Armed Forces who has an infertility condition, unless it is demonstrable that the individual was completely infertile prior to serving in the Armed Forces. In the case of in vitro fertilization treatment, DOD and the VA may not furnish more than three completed cycles or six attempted cycles, whichever occurs first. DOD must establish procedures related to gamete retrieval and storage. Additionally, DOD must provide service members with the opportunity to cryopreserve and store their gametes prior to deployment to a combat zone or a hazardous duty assignment. DOD and the VA must share best practices and facilitate referrals for the furnishing of fertility treatment and counseling to eligible individuals. Fertility counseling and treatment are included within authorized VA medical services. The VA may pay the adoption expenses (for up to three adoptions) for a covered member who is enrolled in the VA health care system. The VA must facilitate specified reproduction and infertility research conducted collaboratively by DOD and the Department of Health and Human Services.
Puppies Assisting Wounded Servicemembers Act of 2021 or the PAWS Act of 2021 This bill requires the Department of Veterans Affairs (VA) to implement a grant program for the purpose of pairing service dogs with eligible veterans. Organizations that receive grants shall provide veterinary health insurance coverage, hardware, and travel expenses for each service dog and veteran participating in the program. Eligible veterans are those who (1) are enrolled in the VA health care system, (2) have been evaluated and treated for post-traumatic stress disorder (PTSD) but remain diagnosed with PTSD, (3) may benefit from a service dog, and (4) agree to successfully complete training provided by an eligible organization. Veterans are required to see a VA health care provider at least once every 180 days to determine whether the veteran continues to benefit from a service dog. Eligible organizations are nonprofit organizations that are accredited by a widely recognized accreditation organization, meet publicly available standards set forth by the Association of Service Dog Providers for Military Veterans, have expertise in the needs of veterans with PTSD, agree to cover all costs in excess of the grant amount to guarantee the benefits of the program, agree to reaccept or replace a service dog provided to a veteran, and submit an application to the VA. Any improvement in PTSD symptoms as a result of the provision of a service dog shall not affect the veteran's eligibility for any other VA benefits. The Government Accountability Office must report on the grant program.
Puppies Assisting Wounded Servicemembers for Veterans Therapy Act or the PAWS for Veterans Therapy Act This bill implements a program and a policy related to service dog therapy for veterans. Specifically, the bill requires the Department of Veterans Affairs (VA) to implement a five-year pilot program to assess the effectiveness of addressing post-deployment mental health and post-traumatic stress disorder through a method where veterans train service dogs for veterans with disabilities. The bill also authorizes the VA to provide service dogs to veterans with mental illnesses, regardless of whether they have a mobility impairment.
Vanessa Guillén Military Justice Improvement and Increasing Prevention Act This bill modifies the process and policy related to the disposition of charges and convening of courts-martial for certain sexual assault cases and other specified offenses under the Uniform Code of Military Justice (UCMJ). Among other elements, the bill provides that the determinations on the preferral, disposition, and referral of charges for specified offenses under the UCMJ must be made by a commissioned officer of the Armed Forces who is designated as a court-martial convening authority (in grade O-6 or higher) and who is available for detail as trial counsel, has significant trial experience, and is outside the chain of command of the member subject to the charges.
Chronic Kidney Disease Improvement in Research and Treatment Act of 2021 This bill modifies provisions relating to Medicare coverage of treatments for chronic kidney disease. Specifically, the bill expands the Medicare annual wellness visit to include chronic kidney disease screening and allows certain Medicare beneficiaries who have End Stage Renal Disease (ESRD) to enroll in Medicare supplemental policies. It also (1) provides for alternative payment methodologies for certain new drugs, biologics, and devices that are renal dialysis services; (2) revises quality measures; (3) establishes an incentive payment methodology; and (4) increases access to kidney disease education services. The bill also extends the coordination period (from 30 months to 42 months) during which private health insurers may serve as the primary payers for Medicare beneficiaries with ESRD.
