Climate Stewardship Act of 20 21 This bill provides funding and incentives for states, Indian tribes, local governments, and other entities to carry out climate stewardship practices, including farm and ranch conservation practices, reforestation projects, and wetland restoration projects. For example, the bill extends through FY2030 the Conservation Reserve Program, the Agricultural Conservation Easement Program, the Environmental Quality Incentives Program, and the Conservation Stewardship Program. It also modifies and increases funding levels for some of these programs. The Forest Service must award cost-share grants to states, Indian tribes, local governments, and nonprofit entities to conduct projects to reforest certain land. The bill also establishes a civilian conservation corps to provide youth from low-income communities, indigenous communities, and communities of color with the academic, vocational, and social skills necessary to pursue long-term, productive careers in the forest sector and the wetland restoration sector. Further, the bill sets forth a grant program for states, Indian tribes, local governments, institutions of higher education, and nonprofit entities to conduct coastal wetland restoration projects, including projects that mitigate greenhouse gas emissions.
Sponsored bills
Remove the Stain Act This bill rescinds each Medal of Honor awarded for acts that occurred on December 29, 1890, at Wounded Knee Creek, Lakota Pine Ridge Indian Reservation, South Dakota. The bill requires the Army, Navy, Air Force, and Coast Guard to remove the names of those award recipients from the Medal of Honor Roll.
Asuncion Valdivia Heat Illness and Fatality Prevention Act of 2021 This bill requires the Department of Labor to promulgate an occupational safety or health standard on prevention of exposure to excessive heat. Excessive heat includes outdoor or indoor exposure to heat at levels that exceed the capacities of the body to maintain normal body functions and may cause heat-related injury, illness, or fatality. In addition, the bill establishes requirements concerning (1) training and education to prevent and respond to heat illness, and (2) whistle-blower protections.
This resolution condemns the acts of gun violence that led to the tragic loss of eight lives in Georgia on March 16, 2021.
Corporate Tax Dodging Prevention Act This bill modifies tax provisions relating to certain large domestic and foreign corporations to prevent offshoring of jobs and factories and tax evasion. Specifically, the bill restores higher tax rates on the taxable income of corporations and personal service corporations (up to 35% on taxable income exceeding $10 million); revises the definition of subpart F income for controlled foreign corporations to equalize tax rates on domestic and foreign corporations; requires multinational companies to disclose basic country-by-country information including revenues, profits, and number of employees; prohibits corporations from disregarding parts of their structure in determining whether they owe taxes in the current year or can defer payment (repeal of check-the-box rules); impose limitations on the tax deduction for the interest expense of members of financial reporting groups with excess domestic indebtedness; modifies rules relating to inverted corporations; treats corporations with gross assets of $50 million or more and managed and controlled in the United States as U.S. taxpayers; increases the rate and expands the applicability of the base erosion and anti-abuse excise tax; modifies foreign tax credit rules applicable to certain industries receiving specific economic benefits; and repeals the tax deduction for foreign-derived intangible income.
Climate Change Education Act This bill declares that the evidence for human-induced climate change is overwhelming and undeniable. The National Oceanic and Atmospheric Administration (NOAA) must establish a Climate Change Education Program to increase the climate literacy of the United States by broadening the understanding of human-induced climate change, including possible consequences, disproportionate impacts of such consequences, and potential solutions; apply the latest scientific and technological discoveries to provide learning opportunities to people of all ages; and help people understand and promote implementation of new technologies, programs, and incentives related to climate change, climate adaptation and mitigation, climate resilience, climate justice, and environmental justice. NOAA must also establish a grant program for climate change education.
Korematsu-Takai Civil Liberties Protection Act of 2021 This bill modifies the detention authority of the United States. Specifically, it prohibits detention or imprisonment based solely on an actual or perceived protected characteristic of an individual. A protected characteristic includes each of the following: race, ethnicity, national origin, religion, sex, gender identity, sexual orientation, disability, and any additional characteristic that the Department of Justice determines to be a protected characteristic.
Smarter Sentencing Act of 2021 This bill reduces statutory mandatory minimum penalties for certain drug offenses, requires reporting on the impact of cost savings from the reductions, and establishes a public database of federal criminal offenses. First, the bill reduces statutory mandatory minimum penalties for two types of offenders: (1) individuals who manufacture, distribute, or possess with intent to distribute a controlled substance; and (2) couriers who import or export a controlled substance. Second, the bill requires the Department of Justice (DOJ) to report on how the reduced expenditures on federal corrections and cost savings from the reductions in mandatory minimum sentences help to reduce overcrowding in federal prisons, increase investment in law enforcement and crime prevention, and reduce recidivism. Third, the bill requires DOJ and federal agencies to report on and create public databases of all criminal offenses—criminal statutory offenses and criminal regulatory offenses.
Equal Access to Abortion Coverage in Health Insurance Act of 2021 or the EACH Act of 2021 This bill requires federal health care programs to provide coverage for abortion services and requires federal facilities to provide access to those services. The bill also permits qualified health plans to use funds attributable to premium tax credits and reduced cost sharing assistance to pay for abortion services.
For the 99.5 Percent Act This bill imposes increased tax rates on decedent estates, gifts, and generation-skipping transfers. Estates with a value of over $1 billion are taxed at a 65% tax rate. The basic exclusion amount is reduced to $3.5 million. The bill increases (1) to $3 million the reduction in valuations of farmland for estate tax purposes and adjusts such increased amount for inflation, and (2) to $2 million the maximum estate tax exclusion for contributions of conservation easements. It also increases to 60% the applicable percentage for such exclusion. The bill requires (1) consistent basis reporting for property acquired by gift and transfers in trust, and (2) executors of estates and donors of gifts required to file a gift tax return to disclose to the Department of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received. The bill sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. The bill expands rules for valuing assets in grantor retained annuity trusts to require that (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and not more than the life expectancy of the annuitant plus 10 years, and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value when transferred that is not less than the the greater of 25% of the fair market value of the trust property or $500,000. The bill also sets forth rules for the application of transfer taxes to a grantor trust (a trust in which the grantor retains control over the trust assets and has the right to receive income from the trust). The bill eliminates the generation-skipping transfer tax exemption for any trust whose termination date is not greater than 50 years after its creation. The bill modifies the tax exclusion for annual gifts to eliminate the present interest requirement for such exclusion and to impose a new, aggregate per donor limit equal to twice the annual exclusion amount in effect for the taxable year.