Safeguarding Against Fraud, Exploitation, Threats, Extremism, and Consumer Harms Act or the SAFE TECH Act This bill limits federal liability protection that applies to a user or provider of an interactive computer service (e.g., a social media company) for claims related to content provided by third parties. Specifically, the bill applies the liability protection to claims arising from third-party speech rather than third-party information. Additionally, the liability protection shall not apply if a user or provider (1) accepts payment to make the speech available, or (2) creates or funds (in whole or in part) the speech. The bill changes legal procedures concerning the liability protection by (1) requiring a defendant in a lawsuit to raise the liability protection as an affirmative defense, and (2) placing the burden of proving that the defense applies on the defendant. Some courts have held that the current liability protection bars claims for civil penalties and injunctive relief. The bill expressly excludes from the liability protection requests for injunctive relief arising from a provider's failure to remove, restrict access to, or prevent dissemination of material likely to cause irreparable harm. However, the bill protects a provider from liability for actions taken to comply with such injunctions. Under current law, the liability protection does not apply to federal criminal law, intellectual property law, and other designated areas of law. The bill further specifies that the liability protection shall not apply to civil rights law; antitrust law; stalking, harassment, or intimidation laws; international human rights law; and civil actions for wrongful death.
Parental Notification and Intervention Act This bill restricts the performance of an abortion on an unemancipated minor under 18 years of age. Specifically, it prohibits a person or organization from performing, facilitating, or assisting with an abortion on an unemancipated minor without first complying with certain requirements, including parental notification and a 96-hour waiting period. It establishes penalties—a fine, up to one year in prison, or both—for each willful violation. A parent who is required to be notified of an abortion of an unemancipated minor may sue in federal court to prohibit the abortion. Parental notification requirements may be waived in a medical emergency or in a case of physical abuse.
Unemployed Worker Lifeline Act This bill extends COVID-19 pandemic unemployment assistance through October 3, 2021. Specifically, the bill extends federal-state agreements under which the aggregate amount of weekly unemployment compensation included an additional $300 in federal pandemic unemployment compensation. The bill increases such weekly amount to $400 for weeks of unemployment ending after March 14, 2021, and ending on or before October 3, 2021. Under current law, this assistance expired on September 6, 2021. The bill also extends through October 3, 2021, the additional $100 in mixed earner unemployment compensation for certain recipients of self-employment income.
Wildland Firefighter Recognition Act This bill requires the Office of Personnel Management to develop a distinct wildland firefighter occupational series. The series must apply to the following positions forestry technician; range technician; other positions related to significant prevention, preparedness, control, suppression, or management activities for wildland firefighters; and other positions conducting activities necessary to meet any other emergency incident. The Department of the Interior and the Department of Agriculture must use the series in the advertising and hiring of a wildland firefighter. The bill requires an employee in a wildland firefighter occupational series to receive a pay differential based on the unusual physical hardship or hazardous nature of the position. An individual employed as a wildland firefighter on the date on which the occupational series takes effect may (1) remain in the occupational series in which the individual is working, or (2) be included in the wildland firefighter occupational series.
This bill makes individual taxpayers who receive unemployment compensation during 2021 eligible for the refundable tax credit for coverage under a qualified health plan.
Reforming America's Fiscal Toolkit Act of 2021 or the RAFT Act of 2021 This bill modifies the federal budget process to provide for the establishment of a target for the ratio of the public debt to the estimated gross domestic product (GDP). Specifically, the bill requires congressional budget resolutions to include a recommended ratio of public debt to GDP. In addition, congressional budget resolutions for even-numbered fiscal years must either (1) instruct one or more congressional committees to recommend changes in existing laws necessary to achieve the target ratio, or (2) request the establishment of a Joint Select Committee on Fiscal Responsibility to make the recommendations. The bill also sets forth requirements for (1) establishing the Joint Select Committee on Fiscal Responsibility if it is requested, and (2) considering the recommendations of the joint committee or other congressional committees using expedited legislative procedures in the Senate.
Chinese Research Funds Accounting Act This bill directs the Government Accountability Office (GAO) to conduct a study on federal funding made available to entities located in China or majority owned or controlled by the Chinese Communist Party for research in the five years prior to enactment of this bill. Not later than 120 days after the enactment of this bill, the GAO shall brief Congress on the data that is available with respect to federal funding made available to such entities for research.
Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year). The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.
This bill suspends for 2020 the recapture of any overpayment of the tax credit for coverage under a qualified health care plan.
This bill provides supplemental funding to the Department of Health and Human Services for the Maternal, Infant, and Early Childhood Home Visiting Program. This program supports voluntary home visits by social workers and other professionals for families with young children in at-risk communities. The funds may be used to expand access to virtual visits, such as by acquiring necessary technology for participating families; provide for specified training and administrative costs, including hazard pay; and meet emergency needs of participating families for diapers, prepaid grocery cards, and other supplies. An entity that receives these funds must maintain existing staffing and funding levels, coordinate as practicable with local diaper banks when providing emergency supplies, and meet other conditions.
Emergency Unemployment Relief for Nonprofits Act This bill extends funding through October 3, 2021, for the reimbursement to state unemployment funds of amounts otherwise required of certain government entities and nonprofit organizations. Under current law, this period ends on September 6, 2021. The bill also increases the amount of these reimbursements from 50% to 75% of amounts paid for weeks of unemployment beginning after March 31, 2021, and ending on or before October 3, 2021.
Child and Dependent Care Tax Credit Enhancement Act of 2021 This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2022; and (5) make the credit refundable.
