Rep. Mario Diaz-Balart

TCJA Permanency Act This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent reductions in individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces. Additionally, the bill expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs); lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; reinstates after 2023 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.

This bill retroactively applies the Generalized System of Preferences (a U.S. trade preference program that provides duty-free access to imports on products from certain developing countries) for the period after December 31, 2020, and before September 1, 2022. These covered articles shall be liquidated or reliquidated as though entry occurred on December 31, 2020. A request for liquidation or reliquidation must be filed with U.S. Customs and Border Protection (CBP) and such request must contain sufficient information for CBP to locate the entry or, if the entry cannot be located, reconstruct the entry. Any amounts owed by the United States pursuant to liquidation or reliquidation of an entry of a covered article shall be paid without interest.

This resolution expresses the sense of the House of Representatives that the President should classify synthetic fentanyl-related substances as weapons of mass destruction.

DHS Restrictions on Confucius Institutes and Chinese Entities of Concern Act This bill restricts funding to an institution of higher education (IHE) that has a relationship with a Confucius Institute (a cultural institute directly or indirectly funded by the Chinese government). It also requires certain disclosures related to Chinese entities of concern (generally, universities or colleges involved in China's military, police, or intelligence activities). Specifically, the Department of Homeland Security (DHS) must ensure that an IHE that has awarded a contract to, entered into an agreement with, or received an in-kind donation or gift from a Confucius Institute is ineligible to receive specified funds from DHS, unless the IHE terminates the relationship. The IHE may regain eligibility for these funds upon termination of the relationship. DHS may waive this funding restriction, on a case-by-case basis and for a period of not more than one year, if it is in the national security interests of the United States. Additionally, an IHE that has a relationship with a Chinese entity of concern and is seeking to receive or receives specified DHS funds must notify DHS about the relationship. DHS must provide outreach and, upon request, technical assistance to IHEs related to compliance with this bill.

Public Safety Officer Support Act of 2022 This act extends death and disability benefits under the Public Safety Officers' Benefits (PSOB) program to certain public safety officers and survivors of public safety officers who suffer or suffered from post-traumatic stress disorder, acute stress disorder, or trauma and stress-related disorders following an exposure to one or more traumatic events while on duty. The PSOB program provides death, disability, and education benefits to public safety officers and survivors of public safety officers who die or become disabled as a direct and proximate result of a personal injury in the line of duty. The act specifies that post-traumatic stress disorder, acute stress disorder, or trauma and stress-related disorders suffered by a public safety officer following an exposure to a traumatic event while on duty constitutes a personal injury in the line of duty if exposure to the traumatic event was a substantial factor in the disorder. Further, for the purposes of death and disability benefits, the act creates a presumption that an officer's death or permanent disability was directly caused by a personal injury in the line of duty if the officer took an action intended to bring about his or her death and exposure to a traumatic event was a substantial factor in that action or that action occurred within 45 days of an exposure and was consistent with a psychiatric disorder. Finally, the act requires the Government Accountability Office to report on the details of benefits issued pursuant to this act, including recommendations to improve the PSOB program.

Harriet Tubman Bicentennial Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue 50,000 $5 gold coins, 400,000 $1 silver coins, and 750,000 half-dollar clad coins emblematic of the legacy of Harriet Tubman as an abolitionist. The Secretary may issue coins under this bill only during the period of January 1, 2024, through December 31, 2024. All surcharges received by Treasury from the sale of such coins must be paid equally to the National Underground Railroad Freedom Center in Cincinnati, Ohio, and The Harriet Tubman Home, Inc. in Auburn, New York, for the purpose of accomplishing and advancing their missions.

National World War II Memorial Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue up to 50,000 $5 coins, 400,000 $1 silver coins, and 750,000 half-dollar clad coins in commemoration of the National World War II Memorial in the District of Columbia. The design of the coins shall be emblematic of the memorial and the service and sacrifice of American soldiers and civilians during World War II. All surcharges received from the sale of such coins shall be paid to the Friends of the National World War II Memorial to support the National Park Service in maintaining and repairing the memorial, and for educational and commemorative programs.

This resolution commends the bravery, courage, and resolve of the pro-democracy movement and all freedom activists in Cuba for risking everything to bring freedom to the Cuban people. The resolution condemns the repression of the hundreds of pro-democracy activists and political prisoners, including children, that the Cuban regime is unjustly detaining and subjecting to physical and psychological torture, and calls for the immediate and unconditional release of such prisoners. The resolution calls for the international community to stand with the Cuban people and speak out against the totalitarian Communist regime in Cuba for infringing on the freedom of thought, will, expression, assembly, and prosperity of the Cuban people. Finally, the resolution urges the President to firmly declare that the U.S. government will not consider any more concessions or sanctions relief to the brutal, illegitimate Communist regime in Cuba until all conditions for removing sanctions are met in accordance with the laws of the United States.

VA Loan Informed Disclosure Act of 2022 or the VALID Act of 2022 The bill requires a Federal Housing Administration mortgage notice to a veteran to contain comparative rate and fee information about loans available under the Veterans Affairs home loan program.

Access to Safe Contraception Act of 2022 This bill prohibits states from banning any form of contraception that is approved by the Food and Drug Administration. The bill does not preempt state laws that protect the right of any entity to opt out of providing contraception due to the entity's religious or moral beliefs.