Summer Meals Alternative Relief and Transportation Act of 2021 or the SMART Act of 2021 This bill expands the Summer Food Service Program, which provides meals to children and teens in low-income areas during the summer months when school is not in session, to include a home-delivery option in certain states. Qualifying states must have areas in which meals are inaccessible at program sites and in which electronic benefit transfer funds are not able to be fully used (e.g., due to the distance of eligible retailers). The Department of Agriculture must borrow from similar demonstration projects in its administration of the expanded program (e.g., the Meals-To-You Demonstration Project).
Carried Interest Fairness Act of 2021 This bill modifies the tax treatment of carried interest, which is compensation that is typically received by a partner of a private equity or hedge fund and is based on a share of the fund's profits. (Under current law, carried interest is taxed as investment income rather than at ordinary income tax rates.) This bill includes provisions that set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest, exempt income from investment services partnership interests from treatment as qualifying income of a publicly traded partnership, exempt certain family partnerships from the application of this bill, increase the penalty for underpayments of tax resulting from failure to treat income from an investment services partnership interest as ordinary income, and include income and loss from an investment services partnership interest for purposes of determining net earnings from self-employment and applicable self-employment taxes. The bill defines investment services partnership interest as any interest in a partnership held by a person who provides services to a partnership by (1) advising the partnership about investing in, purchasing, or selling specified assets; (2) managing, acquiring, or disposing of specified assets; or (3) arranging financing with respect to acquiring specified assets.
Citizenship for Essential Workers Act This bill establishes a mechanism for eligible aliens who worked as essential workers during the declared COVID-19 (i.e., coronavirus disease 2019) public health emergency to apply for and obtain permanent resident status. The bill also narrows certain grounds for deportability and inadmissibility. To be eligible for permanent resident status under this bill, an alien must have earned income at any point during the COVID-19 emergency period doing work deemed essential by the Department of Homeland Security (DHS) or a state or local government. An alien may also be eligible if that alien is a parent, spouse, or child of (1) an eligible alien who died from COVID-19, or (2) a member of the Armed Forces. Certain aliens shall be ineligible, such as an alien who was a refugee on January 1, 2021. To obtain permanent resident status under this bill, an applying alien must satisfy additional requirements, including by passing a background check. Furthermore, the bill repeals provisions providing for three-year bars and permanent bars to admission into the United States. (Generally, these bars apply to aliens who were previously removed or unlawfully present in the United States.) The bill also narrows the scope of certain crime-based grounds for inadmissibility or deportability, such as by redefining the term conviction to exclude expunged convictions. The Department of Justice or DHS may waive certain grounds of inadmissibility or deportability (1) for humanitarian purposes, (2) to ensure family unity, or (3) for the public interest.
Designates the facility of the United States Postal Service located at Block 1025, Lots 18 & 19, Northeast Corner of US Route 9 South and Main Street in the Township of Middle, County of Cape May, New Jersey, as the "George Henry White Post Office Building."
Designates the facility of the United States Postal Service located at 1087 Route 47 South in Rio Grande, New Jersey, as the "Carlton H. Hand Post Office Building."
Tax Parity for U.S. Mutual Funds Act of 2021 This bill establishes international regulated investment companies (IRICs) and specifies rules for the taxation of such companies. An IRIC is a regulated investment company (i.e., a mutual fund) that has all of its outstanding stock held by foreign shareholders, including nonresident alien individuals (and their foreign estates) and qualified foreign pension funds, and meets other specified requirements.
Safer Neighborhoods Gun Buyback Act of 2021 This bill authorizes the Department of Justice's Bureau of Justice Assistance (BJA) to make grants to states, local governments, or gun dealers to conduct gun buyback programs. The BJA may distribute smart prepaid cards for use by a state, local government, or gun dealer to compensate individuals who dispose of firearms. Additionally, the bill establishes a new criminal offense for using or accepting a smart prepaid card in the acquisition or transfer of a firearm or ammunition. A violator is subject to a fine, up to two years in prison, or both.
Combatting Racist Training in the Military Act of 2021 This bill prohibits the Armed Forces and academic institutions of the Department of Defense from promoting specified anti-American and racist theories (e.g., that any race is inherently superior or inferior to any other race). Specifically, the bill prohibits including anti-American and racist theories or materials in curricula, reading lists, seminars, workshops, trainings, or other educational or professional settings in a manner that could appear as sponsorship, approval, or endorsement; contracting with, hiring, or otherwise engaging speakers, consultants, diversity trainers, and other persons for the purpose of advocating anti-American and racist theories; compelling members of the Armed Forces to affirm or profess belief in anti-American and racist theories; and segregating members of the Armed Forces by race in any setting, including educational and training sessions.
Healthy Maternity and Obstetric Medicine Act or the Healthy MOM Act This bill expands health insurance coverage availability for pregnant individuals. It requires health insurers, health insurance exchanges, and group health plans to offer a special enrollment period to pregnant individuals. The special enrollment period offered by an insurer or exchange must begin when the pregnancy is reported to the insurer or exchange. The special enrollment period offered by a group health plan must begin when the pregnancy is reported to the plan or is confirmed by a health care provider. The bill also makes pregnancy a qualifying life event for the purpose of enrolling in a federal employee health benefit plan. Additionally, a group health plan or health insurer that covers dependents must provide coverage for maternity care to all covered individuals. Any individual who is eligible for Medicaid and is, or becomes, pregnant maintains such eligibility for one year after the end of the pregnancy. The bill revises the range in which a state must establish a maximum level of family income for pregnant women and infants to be eligible for Medicaid. The upper limit of the range is eliminated and the lower limit is set to the level in place on January 1, 2014.
Accelerating Kids' Access to Care Act This bill requires state Medicaid programs to establish a process through which qualifying out-of-state providers may enroll as participating providers without undergoing additional screening requirements. Among other things, a qualifying provider must (1) serve minors, or adults whose condition began as a minor; and (2) have previously been screened for Medicare participation or for participation in the Medicaid program of the state in which the provider is located.
Medical Nutrition Therapy Act of 2021 This bill expands Medicare coverage of medical nutrition therapy services. Currently, Medicare covers such services for individuals with diabetes or kidney disease under certain circumstances; such services must also be provided by a registered dietitian or nutrition professional pursuant to a physician referral. The bill extends coverage to individuals with other diseases and conditions, including obesity, eating disorders, cancer, and HIV/AIDS; such services may also be referred by a physician assistant, nurse practitioner, clinical nurse specialist, or (for eating disorders) a clinical psychologist.
Breast Cancer Patient Equity Act This bill provides for Medicare coverage of custom fabricated breast prostheses following the surgical removal of the breast (i.e., a mastectomy), including replacements of such prostheses. Currently, Medicare covers surgically implanted breast prostheses, as well as some external breast prostheses (e.g., post-surgical bras).
