Expand American Educational Opportunity Act of 2021 This bill replaces the Hope Scholarship and Lifetime Learning tax credits with a modified American Opportunity Tax Credit that (1) allows an income tax credit of up to $2,500 of the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) allows a lifetime dollar limitation for the credit of $15,000 for all taxable years, and (3) increases the refundable portion of the credit to a maximum of $1,500. The bill defines qualified tuition and related expenses as tuition, fees, computer or peripheral equipment, child and dependent care expenses, and course materials for the taxpayer, the taxpayer's spouse, and dependents at certain postsecondary educational institutions. The bill also allows an exclusion from gross income, for income tax purposes, of any amount received as a Federal Pell Grant.
Better Care Better Jobs Act This bill establishes programs and provides funds for state Medicaid programs to improve home- and community-based services (HCBS), such as home health care, personal care, case management, and rehabilitative services. Specifically, the bill provides funds for the Centers for Medicare & Medicaid Services to award planning grants, develop quality measures, and provide technical assistance to states regarding specified HCBS improvements, particularly with respect to access, utilization, and the associated workforce. The bill also increases the Federal Medical Assistance Percentage (i.e., federal matching rate) for HCBS in states that develop plans and meet specified benchmarks for improvements. The bill also makes permanent (1) the Money Follows the Person Rebalancing Demonstration Program (a grant program to help states increase the use of HCBS for long-term care and decrease the use of institutional care), and (2) certain provisions regarding Medicaid eligibility that protect against spousal impoverishment for recipients of HCBS.
Therapeutic Fraud Prevention Act of 20 21 This bill prohibits commercial conversion therapy, which is a practice or treatment designed to change a person's sexual orientation or gender identity or otherwise change behaviors, thoughts, or expressions related to gender or sexual attraction. This prohibition does not apply to treatment that assists an individual undergoing a gender transition or facilitates identity exploration and development.
Insulin Access for All Act of 2021 This bill prohibits cost-sharing (e.g., copayments) under Medicaid and the Medicare prescription drug benefit for insulin and associated medical supplies.
This bill redesignates the Pulse Memorial located at 1912 South Orange Avenue in Orlando, Florida, as the National Pulse Memorial.
This resolution designates June 26, 2021, as the International Day against Drug Abuse and Illicit Trafficking and expresses support for efforts to address substance use and prevent drug trafficking and production.
Prevent All Soring Tactics Act of 2021 or the PAST Act of 2021 This bill addresses the practice of soring horses. The soring of horses includes various actions taken on horses' limbs to produce higher gaits that may cause pain, distress, inflammation, or lameness. Specifically, the bill expands soring regulation and enforcement at horse shows, exhibitions, sales, and auctions, including by establishing a new system for inspecting horses for soring. In addition, the bill increases penalties for violations.
Study on Cyber-Attack Response Options Act This bill directs the Department of Homeland Security to study and report on the potential benefits and risks of amending the federal statute commonly known as the Computer Fraud and Abuse Act to allow private entities to respond to an unlawful network breach, subject to federal regulation and oversight. The Computer Fraud and Abuse Act prohibits various categories of computer-related conduct by an individual without authority or in excess of authorization.
Unity through Service Act of 2021 This bill establishes a Council on Military, National, and Public Service in the Executive Office of the President to, among other things, advise the President on promoting and expanding opportunities for military service, national service, and public service. The council shall establish an internet-based platform to serve as a centralized resource and database for people to learn about and connect with service organizations and opportunities, and assist in the recruiting needs of service organizations. The council may carry out a pilot program to focus on recruiting individuals from underserved markets and demographic populations, such as those defined by gender, geography, socioeconomic status, and critical skills. The Department of Defense, the corporation, and the Peace Corps shall establish a joint plan to provide an applicant who is ineligible, or otherwise not selected, for service in the Armed Forces, in a national service program administered by the corporation or in the Peace Corps, with information about forms of service for which the applicant has not applied.
Historic Tax Credit Growth and Opportunity Act of 2021 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit to 30% for small projects (rehabilitation expenditures not exceeding $3.75 million) and caps the credit for such projects at $750,000 for all taxable years. The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to the eligibility of tax-exempt use property for the credit.
Therapeutic Fraud Prevention Act of 20 21 This bill prohibits commercial conversion therapy, which is a practice or treatment designed to change a person's sexual orientation or gender identity or otherwise change behaviors, thoughts, or expressions related to gender or sexual attraction. This prohibition does not apply to treatment that assists an individual undergoing a gender transition or facilitates identity exploration and development.
Zero-Emission Nuclear Power Production Credit Act of 2021 This bill allows a new business-related tax credit through 2031 for the production of electricity from zero-emission nuclear power. It also allows an election for direct payments of such credit and requires a recapture of the credit for contractors who pay their laborers or mechanics less than the prevailing wage rate. Contractors must ensure that at least 15% of their work force is composed of qualified apprentices. The bill requires the Government Accountability Office to report on the effectiveness the tax credit.
