Sen. Roger Marshall

American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. The bill increases the maximum amount eligible for the tax credit for new and small businesses and increases to 20% the rate of the credit for business startups.

This resolution designates March 8-March 14, 2021, as Women of the Aviation Workforce Week and encourages educational and training institutions to recruit women to join the aviation workforce.

Let States Cut Taxes Act This bill removes a prohibition on states and territories using COVID-19 (i.e., coronavirus disease 2019) relief funding under the American Rescue Plan Act of 2021 to offset a reduction in revenue resulting from a reduction in taxes or a delay in the imposition of a tax or tax increase.

Sister City Transparency Act This bill requires the Government Accountability Office to study the activities of sister city partnerships involving foreign communities in countries that received a score of 45 or less on Transparency International's 2019 Corruption Perceptions Index. A sister city partnership is a formal agreement between a U.S. community and a foreign community that is recognized by Sister Cities International and that is operating within the United States. Among other elements, the required study must (1) identify oversight practices that U.S communities implement to mitigate the risks of foreign espionage and economic coercion within sister city partnerships, (2) assess the extent to which U.S. communities ensure transparency regarding sister city partnership contracts and activities, and (3) review the range of activities conducted within sister city partnerships.

Gun Owner Registration Information Protection Act This bill prohibits federal funding of, or support for, state databases that list (1) firearms lawfully owned or possessed by individuals, or (2) individuals who lawfully own or possess firearms.

English Language Unity Act of 2021 This bill establishes English as the official language of the United States. It establishes a framework for implementation and enforcement, including by testing English as part of the naturalization process.

Developing Responsible Individuals for a Vibrant Economy Act or the DRIVE Safe Act This bill directs the Department of Transportation to promulgate regulations to implement an apprenticeship program for licensed commercial motor vehicle drivers under the age of 21. Under the program, an apprentice must complete two probationary periods that total 400 hours of on-duty time, of which at least 240 hours must be driving time in a commercial motor vehicle. Additionally, the apprentice must be accompanied in the cab of the commercial motor vehicle by an experienced driver. Further, the bill requires all commercial motor vehicles used in the program for training to be equipped with safety technology such as active braking collision mitigation systems and video event capturing systems. An employer shall not knowingly allow, require, permit, or authorize a driver under the age of 21 to operate a commercial motor vehicle unless the driver is participating in, or has completed, an apprenticeship program that meets the requirements set forth in this bill.

Child Welfare Provider Inclusion Act of 2021 This bill generally prohibits the federal government, states, tribal nations, or localities from discriminating or taking adverse action against a child welfare provider that declines to provide services due to the provider's sincerely held religious beliefs or moral convictions. However, government entities may still take adverse action against a provider that declines to provide adoption or foster care services based on race, color, or national origin. The Department of Health and Human Services must withhold a portion of federal funding for family services and child welfare activities from a government entity that discriminates against a child welfare provider in violation of this bill. Child welfare providers may also sue the government entity for such discrimination. A prevailing provider may recover reasonable attorney's fees and costs. Furthermore, government entities that accept certain federal funding for family services and child welfare activities must waive sovereign immunity as a defense to lawsuits brought under this bill. (In many cases, sovereign immunity shields states, territories, tribal nations, and some localities against private suits.)

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.

Concerns Over Nations Funding University Campus Institutes in the United States Act or the CONFUCIUS Act This bill addresses China's influence on postsecondary educational institutions through Confucius Institutes, which are cultural institutes directly or indirectly funded by the Chinese government. Specifically, the bill establishes requirements for postsecondary educational institutions that receive federal funding and that have contracts or agreements with Confucius Institutes. The contracts or agreements must include clear provisions that (1) protect the academic freedom of the institutions; (2) prohibit the application of foreign law on the institutions' campuses; and (3) grant full managerial authority of the institutes to the institutions, including full control over teaching plans, activities, research grants, and employment decisions.