Rep. Larry Bucshon

Affordable Housing Credit Improvement Act of 2021 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2021 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments, and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to increase state allocations of the credit; repeal the qualified census tract population cap; prohibit local approval and contribution requirements; increase the credit for certain projects designated to serve extremely low-income households; increase the credit for certain bond-financed projects designated by state agencies; eliminate the basis reduction for properties that receive certain energy-related tax benefits; and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, acquisition credits, and foreclosures.

Accelerate Long-term Investment Growth Now Act or the ALIGN Act This bill makes permanent the expensing of certain new business equipment. Expensing allows the deduction of the full amount of an expense item in the same taxable year.

Paris Transparency and Accountability Act This bill restricts the President's authority to unilaterally establish or revise actions the United States plans to take to meet its obligations under the Paris Agreement (a climate change treaty adopted in 2015) and increases congressional oversight of those actions. The bill also prohibits any legal cause of action in U.S. courts pursuant to the Paris Agreement. Specifically, the President must report to Congress before proposing new or revised actions under the agreement. The report must describe the proposed actions, including their impact on global emissions, and outline a detailed plan to address economic effects and related considerations of the actions. If a proposed action results in increased energy or manufacturing costs, the report must include specific policy measures (and timelines for implementing the measures) to prevent (1) job displacement, (2) reduced global competitiveness of U.S. goods, and (3) leaked emissions that may occur as a result of the proposed action. After the President submits a report, the bill provides Congress with a 60-day period to review it. During the review period, Congress may block the actions proposed in the report by enacting a joint resolution of disapproval. The bill also outlines procedures for the introduction and consideration of this type of joint resolution.

BUILDER Act of 2021 or the Building United States Infrastructure through Limited Delays and Efficient Reviews Act of 2021 This bill places limits on the environmental review of proposed major federal actions under the National Environmental Policy Act of 1969 (NEPA) and establishes deadlines and other requirements to expedite the environmental review of such actions. Specifically, the bill limits the scope of the environmental review of major federal actions significantly affecting the quality of the human environment as specified by the bill. The bill also specifies the thresholds that trigger when agencies must issue environmental assessments and environmental impact statements for proposed agency actions, outlines when agencies are not required to prepare environmental documents for such actions, and establishes deadlines to complete such documents. The bill also establishes a process for designating a lead federal agency as well as a joint lead agency, such as a state government, to supervise the environmental review under NEPA. A lead agency may allow a project sponsor to prepare environmental documents under specified circumstances. Additionally, the bill revises requirements concerning the judicial review of NEPA cases, including by establishing deadlines to file lawsuits under NEPA.

Wage Equity Act of 2021 This bill addresses workplace wage discrimination based on sex. Specifically, it limits the acceptable reasons for wage disparities based on sex to legitimate business-related factors unrelated to sex. Italso protects from liability for such discrimination those employers who conduct a job and wage analysis audit to identify wage disparities and take reasonable steps to remedy any such disparities. Further, the bill prohibits employers from relying on, or requesting, the wage history of a prospective employee for hiring and wage determination purposes unless it is voluntarily provided by the prospective employee. Employers generally may not prohibit employees from inquiring about, or discussing, wage information concerning another employee or from requesting information from an employer about wage differentials. Finally, the bill permits the Department of Labor to establish a grant program for negotiation skills education for women and girls. It also requires the Government Accountability Office to study and report on the causes and effects of sex-based wage disparities.

Realizing the Economic Opportunities and Value of Expanding Recycling Act or the RECOVER Act This bill authorizes the Environmental Protection Agency (EPA) to establish a Recycling Infrastructure Program. Under the program, the EPA may award financial assistance to states, local governments, and tribal governments to support and expand their recycling infrastructure and programs.

Better Wound Care at Home Act This bill modifies the Medicare payment methodology for disposable negative pressure wound therapy devices. In particular, the bill specifies that payment must be a national payment rate for the device itself and not for related professional services or visits, and must be made as an add-on payment for the device under the prospective payment system for home health services.

This resolution condemns Iranian state-sponsored terrorist attacks against U.S. citizens and officials and Iranian dissidents and expresses support for the people of Iran who are engaged in legitimate and peaceful protests against the Iranian regime.

Historic Tax Credit Growth and Opportunity Act of 2021 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit for qualified rehabilitation expenditures in taxable years beginning after December 31, 2019, and before January 1, 2027, after which the rate reverts to 20%. The bill increases the rate of the credit to 30% for certain small projects whose qualified rehabilitation expenditures do not exceed $2.5 million. The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to tax-exempt use property eligible for the credit.

PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards.