Funding for Aviation Screeners and Threat Elimination Restoration Act or the FASTER Act This bill repeals the requirement that a portion of aviation security service fees collected from passengers be credited as offsetting receipts and deposited in the general fund of the Treasury. It requires such fees to be deposited into a separate account in the Treasury for expenditure to pay only the costs of activities and services for which the fee is imposed (i.e., aviation security screening).
Youth Mental Health and Suicide Prevention Act of 2021 This bill authorizes the award of matching grants to enhance services in secondary schools for students with mental and behavioral health issues that can lead to failure in school, such as depression and substance abuse. The Substance Abuse and Mental Health Services Administration may award these grants on a competitive basis to state or local educational agencies that serve at least one secondary school.
Foster Youth Dental Act of 2021 This bill expands Medicaid coverage of current and former foster youth, particularly with respect to dental services. Specifically, the bill requires state Medicaid programs to cover early and periodic screening, diagnostic, and treatment services, including dental services, for current and former foster youth under the age of 26. States must set a special payment rate, based on rates in the private sector, for dental services provided to such individuals; the bill provides an enhanced Federal Medical Assistance Percentage (i.e., federal matching rate) for excess expenses that result from such payments. The bill's requirements take effect 80 days after the date of enactment of the bill. The bill also accelerates the application of certain provisions that require a state Medicaid program to cover former foster youth from other states until the age of 26; such provisions currently apply to former foster youth who reach the age of 18 on or after January 1, 2023. The bill instead applies these provisions to former foster youth who reach the age of 18 on or after the date of enactment of the bill.
This resolution condemns the February 1, 2021, military coup in Burma (Myanmar) and calls on Burmese authorities to allow journalists, human rights organizations, United Nations monitors, and humanitarian actors full and safe access to every part of the country. The resolution also asks neighboring countries to provide immediate and direct cross-border assistance to address the humanitarian needs of refugees.
Stop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. Among other provisions, the bill expands reporting requirements for certain foreign investments and accounts held by U.S. persons, establishes a rebuttable presumption against the validity of transactions by institutions that do not comply with reporting requirements under the Foreign Account Tax Compliance Act, treats certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes, treats swap payments sent offshore as taxable U.S. source income, requires corporations to disclose certain financial information on a country-by-country basis, imposes penalties for failing to disclose offshore holdings, modifies the base erosion anti-abuse tax to lower the gross receipts applicability threshold from $500 million to $100 million, makes investment advisers and persons engaged in forming new business entities subject to new anti-money laundering requirements, requires reporting of U. S. beneficial owners of foreign-owned financial accounts, and imposes additional requirements for third party summonses used to obtain information in tax investigations that do not identify the person with respect to whose liability the summons is issued (i.e., John Doe summons).
Assault Weapons Ban of 2021 This bill makes it a crime to knowingly import, sell, manufacture, transfer, or possess a semiautomatic assault weapon (SAW) or large capacity ammunition feeding device (LCAFD). The prohibition does not apply to a firearm that is (1) manually operated by bolt, pump, lever, or slide action; (2) permanently inoperable; (3) an antique; or (4) a rifle or shotgun specifically identified by make and model. The bill also exempts from the prohibition the following, with respect to a SAW or LCAFD: importation, sale, manufacture, transfer, or possession related to certain law enforcement efforts, or authorized tests or experiments; importation, sale, transfer, or possession related to securing nuclear materials; and possession by a retired law enforcement officer. The bill permits continued possession, sale, or transfer of a grandfathered SAW, which must be securely stored. A licensed gun dealer must conduct a background check prior to the sale or transfer of a grandfathered SAW between private parties. The bill permits continued possession of, but prohibits sale or transfer of, a grandfathered LCAFD. Newly manufactured LCAFDs must display serial number identification. Newly manufactured SAWs and LCAFDs must display the date of manufacture. The bill also allows a state or local government to use Edward Byrne Memorial Justice Assistance Grant Program funds to compensate individuals who surrender a SAW or LCAFD under a buy-back program.
No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that modify calculations of the gross income of U.S. shareholders to include net CFC tested income in the current taxable year, apply limitations on the foreign tax credit on a country-by-country basis, limit the tax deduction for the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), modify the rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.
This bill requires that the provision of Wi-Fi access on school buses be made eligible for support under the E-Rate program, which allots broadband discounts to schools and libraries.
Civics Secures Democracy Act of 2021 This bill provides resources to expand educational programs in American civics and history, including by establishing grant and fellowship programs and reauthorizing various programs. First, the bill authorizes the Department of Education (ED) to award grants to states, qualified nonprofit organizations, institutions of higher education (IHEs), and qualified researchers to support and expand access to civics and history education. Next, the bill establishes a fellowship program to diversify the civics and history education workforce. In addition, the bill reauthorizes through FY2027 and revises the American History for Freedom grant program. The bill renames the program as the American Civics Education Program. The bill revises the grant program to authorize ED to award grants to IHEs once every three years to establish or strengthen academic programs to promote American political thought and history; the history, achievements, and impact of American representative democracy and constitutional democracies globally; and the means of participation in political and civic life. IHEs may use grants to support additional activities, such as collaborating with federal or state humanities programs and using open educational resources. Further, the bill reauthorizes through FY2022 and revises the Harry S. Truman Memorial Scholarship Trust Fund and the James Madison Memorial Fellowship Trust Fund. Finally, the bill requires the National Assessment of Educational Progress in civics and history to be administered every two years to certain grade levels.
COVID Community Care Act This bill provides FY2021 supplemental appropriations for the Department of Health and Human Services (HHS) to prevent, prepare for, and respond to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill provides appropriations to the HHS Public Health and Social Services Emergency Fund and the Indian Health Service for implementing programs to prevent, prepare for, and respond to COVID-19 in medically underserved communities and among tribal populations, respectively. The bill designates the funding as emergency spending, which is exempt from discretionary spending limits.
No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that modify calculations of the gross income of U.S. shareholders to include net CFC tested income in the current taxable year, apply limitations on the foreign tax credit on a country-by-country basis, limit the tax deduction for the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), modify the rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.
Protecting the Right to Organize Act of 20 21 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. Among other things, it (1) revises the definitions of employee , supervisor , and employer to broaden the scope of individuals covered by the fair labor standards; (2) permits labor organizations to encourage participation of union members in strikes initiated by employees represented by a different labor organization (i.e., secondary strikes); and (3) prohibits employers from bringing claims against unions that conduct such secondary strikes. The bill also allows collective bargaining agreements to require all employees represented by the bargaining unit to contribute fees to the labor organization for the cost of such representation, notwithstanding a state law to the contrary; and expands unfair labor practices to include prohibitions against replacement of, or discrimination against, workers who participate in strikes. The bill makes it an unfair labor practice to require or coerce employees to attend employer meetings designed to discourage union membership and prohibits employers from entering into agreements with employees under which employees waive the right to pursue or a join collective or class-action litigation. The bill further prohibits employers from taking adverse actions against an employee, including employees with management responsibilities, in response to that employee participating in protected activities related to the enforcement of the prohibitions against unfair labor practices (i.e., whistleblower protections). Such protected activities include providing information about a potential violation to an enforcement agency, participating in an enforcement proceeding, initiating a proceeding concerning an alleged violation or assisting in such a proceeding, or refusing to participate in an activity the employee reasonably believes is a violation of labor laws. Finally, the bill addresses the procedures for union representation elections, provides employees with the ability to vote in such elections remotely by telephone or the internet, modifies the protections against unfair labor practices that result in serious economic harm, and establishes penalties and permits injunctive relief against entities that fail to comply with National Labor Relations Board orders.
