Rep. A. Drew Ferguson IV

This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.

Truth in Employment Act of 2021 This bill specifies that the prohibitions against unfair labor practices by employers do not require an employer to employ any person who seeks or has sought employment with the employer in furtherance of other employment or agency status.

Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 This bill expands the purposes for which small employers may combine their contributions under a multiple employer welfare arrangement to include paid family and medical leave benefits.

Harlem Hellfighters Congressional Gold Medal Act This bill provides for the award of a Congressional Gold Medal to the 369th Infantry Regiment, commonly known as the Harlem Hellfighters, in recognition of their bravery and outstanding service during World War I.

Puppies Assisting Wounded Servicemembers for Veterans Therapy Act or the PAWS for Veterans Therapy Act This bill implements a program and a policy related to service dog therapy for veterans. Specifically, the bill requires the Department of Veterans Affairs (VA) to implement a five-year pilot program to provide canine training to eligible veterans diagnosed with post-traumatic stress disorder as an element of a complementary and integrative health program. Eligible veterans are those who are enrolled in the VA health care system and have been recommended for participation by a qualified mental health care provider or clinical team. The VA must seek to enter agreements containing specified elements with accredited nongovernmental entities that have demonstrated ability to provide canine training. Veterans who participate in the program are authorized to adopt the dog they assisted in training if their health provider determines it is in the best interest of the veteran. The VA must establish processes to document and track the progress of participating veterans with respect to health benefits and improvements. The Government Accountability Office must brief Congress and submit a report on the program. The bill also authorizes the VA to provide service dogs to veterans with mental illnesses, regardless of whether they have a mobility impairment.

This resolution condemns the President's failure to heed military and intelligence advisors about the speed and nature of the Taliban offense in Afghanistan and urges the President to commit to maintaining the evacuation operation as long as necessary to evacuate any U.S. citizen, lawful permanent resident, or Afghan partner who requests evacuation assistance .

The Pioneering Antimicrobial Subscriptions To End Up surging Resistance Act of 2021 or the PASTEUR Act of 2021 This bill authorizes the Department of Health and Human Services (HHS) to enter into subscription contracts for critical-need antimicrobial drugs, provides $11 billion in appropriations for activities under the bill, and contains other related provisions. A manufacturer of a Food and Drug Administration-approved antimicrobial drug may apply to HHS to have the drug designated as a critical-need antimicrobial, and HHS may enter into a subscription contract for such a critical-need antimicrobial. The bill imposes certain requirements related to such contracts, including a mechanism to lower payments under the contract in certain instances to limit the manufacturer's revenue from the drug. Furthermore, HHS and the Centers for Disease Control and Prevention (CDC) shall award grants to support efforts to encourage the appropriate use of antimicrobial drugs and efforts to combat antimicrobial resistance. The CDC shall also track and assess data relating to antibacterial resistance and human antibiotic use and make such data publicly available. HHS shall also establish a Committee on Critical Need Antimicrobials. The committee shall develop a list of prioritized infections for which new antimicrobial drug development is needed, among other duties. Within six years of the bill's enactment, the Government Accountability Office shall report to Congress a study on the bill's effectiveness in developing priority antimicrobial drugs.

Don't Weaponize the IRS Act This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements; expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business; exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).

VA Caregiver Transparency Act This bill modifies the Department of Veterans Affairs (VA) Program of Comprehensive Assistance for Family Caregivers and Program of General Caregiver Support Services, including by requiring any assistance or support decisions to be subject to the VA's clinical appeals process.

Motorsports Fairness and Permanency Act of 2021 This bill modifies the requirements for calculating taxable income to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.