Death Tax Repeal Act of 2021 This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax.
Stop Forced Organ Harvesting Act of 2021 This bill establishes specified measures to combat forced organ harvesting and the international trafficking in persons for the purpose of removing their organs. These measures include (1) establishing property-blocking and visa-blocking sanctions, (2) prohibiting exports of certain surgery devices to entities that are identified as being responsible for forced organ harvesting or related human trafficking, and (3) requiring the Department of State to report on these practices.
Keeping Critical Connections Act of 2021 This bill provides funds with which the Federal Communications Commission shall reimburse small business broadband providers for costs incurred during the COVID-19 (i.e., coronavirus disease 2019) emergency period to voluntarily (1) provide free or discounted service to students in need of distance learning capacity, or (2) refrain from disconnecting low-income households that cannot afford to make a full payment.
United States Anti-Doping Agency Reauthorization Act of 2021 This bill authorizes appropriations for the U.S. Anti-Doping Agency (USADA) through FY2030. The bill adds requirements that USADA be responsible for certifying in advance any testing conducted by international organizations under the World Anti-Doping Code for international amateur athletes and athletic competitions occurring within the jurisdiction of the United States; and promote a positive youth sport experience by using a portion of its funding to provide educational materials on sportsmanship, character building, and healthy performance for those participating in youth sports. The bill requires any action taken by USADA to enforce a policy, procedure, or requirement against a person with respect to a violation of federal law, including an investigation, disciplinary action, sanction, or any other administrative action, to be carried out in a manner that provides due process protection. The Department of Justice, the Department of Homeland Security, and the Food and Drug Administration must provide to USADA information relating to the prevention of the use of performance-enhancing drugs or the prohibition of performance-enhancing methods.
Railroad Employee Equity and Fairness Act or the REEF Act This bill permanently exempts payments made from the Railroad Unemployment Insurance Account from sequestration. Sequestration is a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals. Currently, this exemption ends 30 days after the termination of the COVID-19 national emergency period.
This resolution supports the designation of February 20-February 27, 2021, as National FFA Week. It also (1) recognizes the important role of the National FFA Organization (Future Farmers of America) in developing the next generation of leaders who will change the world, and (2) celebrates 50 years of National FFA alumni and supporters.
Lifting Our Communities through Advance Liquidity for Infrastructure Act or the LOCAL Infrastructure Act This bill reinstates tax provisions relating to advance refunding bonds. An advance refunding bond is a tax-exempt bond issued by a state or municipality to refinance or consolidate existing bond obligations.
Safe Step Act This bill requires a group health plan to establish an exception to medication step-therapy protocol in specified cases. A medication step-therapy protocol establishes a specific sequence in which prescription drugs are covered by a group health plan or a health insurance issuer. A request for such an exception to the protocol must be granted if (1) an otherwise required treatment has been ineffective, (2) such treatment is expected to be ineffective and delaying effective treatment would lead to irreversible consequences, (3) such treatment will cause or is likely to cause an adverse reaction to the individual, (4) such treatment is expected to prevent the individual from performing daily activities or occupational responsibilities, (5) the individual is stable based on the prescription drugs already selected, or (6) there are other circumstances as determined by the Employee Benefits Security Administration. The bill requires a group health plan to implement and make readily available a clear process for an individual to request an exception to the protocol, including required information and criteria for granting an exception. The bill further specifies timelines under which plans must respond to such requests.
Kelsey Smith Act This bill requires a mobile or internet voice service provider to disclose the location information of a device pursuant to certain requests. Specifically, a provider must disclose this information at the request of an investigative or law enforcement officer (or public safety employee or agent on behalf of such officer) if the officer asserts (1) that the device was used to place a 911 call, or (2) reasonable suspicion that the device is in the possession of an individual who is in an emergency situation. A provider that discloses a device location in response to such a request may not be held liable in legal or administrative proceedings related to the disclosure.
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).
