Union Accountability Act This bill nullifies the executive order titled Protecting the Federal Workforce , which was issued on January 22, 2021. The order revoked previous executive orders concerning federal-employee collective bargaining and classifications. Specifically, it revoked orders that limited the use of unrestricted grants for union activity, specified objectives for agencies to negotiate collective-bargaining agreements and established the Interagency Labor Relations Working Group, established principles for the removal and discipline of federal employees and other personnel issues, and placed certain executive agency positions under a new schedule in the excepted service instead of the competitive service. The order also instructs agencies to engage in collective bargaining negotiations over certain non-mandatory subjects, and requires the Office of Personnel Management to provide the President with recommendations to promote a minimum wage of $15 an hour for federal employees.
United States-Israel PTSD Collaborative Research Act This bill establishes a grant program for collaborative efforts between the United States and Israel to advance research on post-traumatic stress disorders. The Department of Defense, in coordination with the Department of Veterans Affairs and the Department of State, shall award grants to eligible academic institutions or nonprofit entities in the United States. Work shall be conducted by the eligible entity and an entity in Israel under a joint research agreement.
Tax Identity Protection Act This bill directs the Internal Revenue Service to report on the Taxpayer Identification Number Perfection Program, including an explanation of the extent to which program information could be used to identify individuals receiving wages without work authorization.
No Vote, No Raise Act This bill eliminates automatic pay adjustments for Members of Congress.
COVID-19 Whistleblower Protection Act This bill establishes whistleblower protections for government contractors and private sector workers who may witness waste, fraud, or abuse or be victims of misconduct with respect to a COVID-19 (i.e., coronavirus disease 2019) pandemic-related program, project, or activity. Specifically, employers may not discharge, demote, or otherwise discriminate against such protected individuals who disclose information concerning fraud, misuse, or other misconduct related to COVID-19 program funds. A protected individual may submit to the Department of Labor a complaint alleging a violation of these protections and Labor may adjudicate such complaints and award relief in accordance with the Internal Revenue Service whistleblower procedures.
Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive Act of 2021 or the RESTAURANTS Act of 2021 This bill temporarily establishes and provides funding for the Restaurant Revitalization Fund, from which the Department of the Treasury shall make grants to eligible food and beverage purveyors to cover specified costs such as payroll, operational expenses, and paid sick leave. For the grant program's initial period, Treasury must (1) prioritize awarding grants to marginalized and underrepresented communities, and (2) only award grants to eligible food and beverage purveyors with annual revenues of less than $1.5 million in 2019. For tax purposes, grant amounts are excluded from the recipient's gross income. An entity that received a loan under the Paycheck Protection Program established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019) may not apply for or use a restaurant revitalization grant for the same expenses for which the entity received the paycheck protection loan. Further, a grant applicant may request an additional amount to cover the cost of providing 10 days of paid sick leave to its employees. Treasury must report a list of grant recipients with the amount each recipient received, as well as demographics and other specified information.
Wage Increase Fairness Act This bill prohibits a state or municipality from establishing minimum wage requirements that treat independently owned franchises differently than other businesses based on the status of such franchises under federal law as distinct enterprises from their franchisors.
Supporting State and Local Leaders Act This bill repeals the prohibition against granting state and local governments a tax credit for paid sick and paid family and medical leave.
Stop Corrupt Iranian Oligarchs and Entities Act This bill directs the Department of the Treasury to report to Congress on Iranian individuals and parastatal groups that have close relationships with the Iranian government, including information regarding (1) their known sources of income, (2) their indices of corruption, (3) their involvement in key U.S. economic sectors, (4) the structures and ownership of the parastatal groups, and (5) the potential effects of imposing sanctions on these entities and individuals.
This bill requires the President, Vice President, and all officers and employees in the executive branch to comply with each executive order that imposes a mandate on the people of the United States. The bill makes an exception with respect to members of the uniformed services.
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Coronavirus Assistance for American Families Act This bill provides individual taxpayers with additional recovery rebates in 2021. The amount of such rebates is $1,400 per individual ($2,800 for married individuals filing joint tax returns) and $1,400 for each dependent of the taxpayer. The rebate is phased out for individuals whose adjusted gross income exceeds $75,000 ($150,000 for joint returns). To be eligible for the rebate, taxpayers must include a valid Social Security account number on their tax returns. The bill directs the Department of the Treasury to conduct a public awareness campaign to inform taxpayers of the availability of the rebate.
