Small Business PPE Tax Credit Act This bill allows certain small businesses a tax credit for qualified personal protective equipment expenses, up to $25,000 in a taxable year. The entities eligible for such credit include farms, veterans organizations, and tribal business concerns. The bill defines qualified personal protective equipment expenses to include the cost of equipment for reducing the risk of coronavirus (i.e., the virus that causes COVID-19) transmission, including gloves, medical masks and protective gear, and cleaning supplies.
No Tax Breaks for Sanctuary Cities Act This bill denies a tax exclusion for the interest on bonds issued by sanctuary jurisdictions. A sanctuary jurisdiction is a governmental entity that has a statute in effect that restricts cooperation with the federal government regarding the citizenship or immigration status of any individual or that prohibits compliance with a request by the Department of Homeland Security with a detainer for, or notification about the release of, an individual.
This bill terminates the Department of Education on December 31, 2022.
Oversight for Members And Relatives Act or the OMAR Act This bill prohibits the use of campaign funds to compensate the spouse of a candidate or an individual holding federal office. It also requires disclosure of payments made to spouses or immediate family members. Specifically, the bill prohibits an authorized committee of a candidate or any other political committee that is established, maintained, or controlled by a candidate or an individual holding federal office from directly or indirectly compensating the spouse of the candidate or individual for services provided to or on behalf of the committee. The prohibition does not apply to a political committee of a political party. Next, the bill requires a political committee to report on disbursements to the spouse or an immediate family member of the candidate or the individual holding federal office. Finally, the bill requires any penalty for a violation of the bill to be imposed on the candidate or the individual holding federal office if the candidate or individual involved knew of the violation. Further, it prohibits the committee involved from reimbursing the candidate or individual for the penalty.
Education Freedom Scholarships and Opportunity Act This bill allows individual and corporate taxpayers a tax credit for cash contributions to tax-exempt scholarship-granting organizations for elementary and secondary education expenses. It imposes a cap of $5 billion on the amount of contributions that qualify for a tax credit. The bill directs the Department of Education, in coordination with the Department of the Treasury, to establish, host, and maintain a web portal that (1) lists all eligible scholarship-granting organizations; (2) enables contributions to such organizations; (3) provides information about the benefits of this bill; and (4) enables a state to submit and update information about its programs and scholarship-granting organizations, including information on student eligibility and allowable educational expenses.
Decreasing Employees Burdensome Taxes from Student Loans Act of 2021 or the DEBT Act of 2021 This bill modifies tax provisions relating to the exclusion from employee gross income for employer-provided educational assistance and the student loan interest tax deduction. Specifically, it (1) expands the tax exclusion for employer-provided educational assistance programs to include an employer's payment of any qualified education loan incurred by an employee, (2) increases the maximum amount that may be excluded from the gross income of an employee under employer-provided educational assistance programs, and (3) increases the maximum tax deduction and the income limitation for interest on education loans.
Gym Mitigation and Survival Act of 2021 or the GYMS Act of 2021 This bill establishes a grant program to provide economic support to eligible fitness facilities in response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. Specifically, the bill authorizes the Small Business Administration to make initial and supplemental grants to privately owned fitness facilities that primarily provide health or fitness services and that do not offer golf, hunting, sailing, or riding facilities. The total amount of grant funds for a recipient may not exceed $25 million, and the recipient must use these funds for payroll costs, rent or mortgage obligations, and other ordinary and necessary business expenses.
Expanding Medical Education Act This bill authorizes the Health Resources and Services Administration (HRSA) to award grants to institutions of higher education, or consortia of such institutions, to establish or expand medical schools. In awarding these grants, HRSA must prioritize minority-serving institutions or those that propose to establish or expand schools in medically underserved communities or areas with shortages of health professionals where no such schools exist.
Pandemics Require Evaluating, Planning, And Responding Effectively Act or the PREPARE Act This bill establishes the National Commission on the COVID-19 Pandemic in the legislative branch and sets out its duties and membership. The commission must investigate and report on the nation's preparedness for and response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. It terminates 60 days after the submission of its final report. The bill exempts the commission from certain requirements that apply to federal advisory committees.
Promoting Restoration of Emergency Preparedness and Advancing Response to Epidemics in Long-Term Care Act or the PREPARE LTC Act This bill provides statutory authority for certain infection control and emergency preparedness requirements for Medicare skilled nursing facilities and Medicaid nursing facilities, and expands certain requirements to apply to other infectious disease outbreaks beyond COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill provides statutory authority for regulations that require, and set standards for, infection control programs and emergency preparedness programs in such facilities. The bill requires facilities to report information concerning any infectious disease outbreak that results in a state or national emergency in accordance with the standards for COVID-19 reporting. It also prohibits the Centers for Medicare & Medicaid Services from reducing the frequency of compliance surveys or waiving direct care staffing reports during such outbreaks. Additionally, the Government Accountability Office must report on deficiencies relating to COVID-19 infection control and direct care staffing requirements for skilled nursing facilities.
Health Standards To Advance Transparency, Integrity, Science, Technology Infrastructure, and Confidential Statistics Act of 2021 or the Health STATISTICS Act of 2021 This bill requires efforts to standardize reporting of public health data, including for COVID-19 (i.e., coronavirus disease 2019) data. It also expands access to federal databases for health research. Specifically, the Centers for Disease Control and Prevention (CDC) must develop uniform standards for health departments and other entities that report public health data. The Department of Health and Human Services (HHS) may award grants to entities for adopting the uniform standards and otherwise improving their reporting capabilities. Furthermore, the CDC must, in consultation with the National Institutes of Health, establish specific standards within 30 days for reporting COVID-19 data. HHS must also disseminate this data subject to privacy and other requirements. Additionally, the Office of Management and Budget must issue guidance on federal health data collection that covers, for example, ensuring data quality and increasing access to health data for research. The National Center for Health Statistics (NCHS) must carry out a demonstration program to expand an existing program that links different federal data sets for statistical public health research, including research on food insecurity, housing instability, and other social determinants of health. In particular, the program must link to the National Death Index, a database of death records maintained by the NCHS. Finally, the bill requires the CDC to award grants to research entities and public health departments to increase their capacity for conducting statistical public health research.
Protecting Residents with Oversight, Transparency, and Enforcement for Compassionate Treatment in Long Term Care Facilities Act or the PROTECT Long Term Care Facilities Act This bill establishes a series of requirements for Medicare skilled nursing facilities and Medicaid nursing facilities during declared emergencies relating to infectious disease outbreaks. Specifically, the bill provides statutory authority for certain COVID-19 (i.e., coronavirus disease 2019) reporting requirements and requires facilities to report similar information with respect to any infectious disease outbreak that results in a state or national emergency. The bill requires compliance surveys to be conducted in accordance with a specified schedule during such outbreaks and subjects facilities to civil penalties for outbreak-specific violations, as determined under criteria from the Centers for Medicare & Medicaid Services. The bill also provides funds for state survey agencies to conduct related investigations.
