Rep. C. A. Dutch Ruppersberger

Maddy summaryHR 7477, the CERTS Tax Exemption Act, ensures that grants provided under the Coronavirus Economic Relief for Transportation Services Act are tax-free for eligible transportation service providers. The bill directly affects companies and organizations providing transportation services that receive these specific federal grants. Key provisions state that grant amounts cannot be counted as taxable income, deductions related to grant-funded costs cannot be denied, and tax attributes (like basis increases) must be treated as tax-free for partnerships and S corporations. This change simplifies tax treatment for recipients by preventing unintended tax liabilities on relief funds.

Burma Unified through Rigorous Military Accountability Act of 2022 or the BURMA Act of 2022 This bill imposes sanctions pertaining to Burma (Myanmar) and addresses related issues. The President must impose property- and visa-blocking sanctions on certain foreign persons (i.e., an individual or entity), including those that (1) knowingly operate in Burma's defense sector, (2) are responsible for or complicit in undermining Burma's democratic processes, or (3) are senior leaders in Burma's military or government. The Department of the Treasury must prohibit or impose strict conditions on certain accounts used to facilitate transactions for such sanctioned persons. The President may impose sanctions on Myanma Oil and Gas Enterprise if such sanctions would support certain objectives, including reducing the Burmese military's ability to undermine democracy in Burma. Before removing certain foreign persons from a list of specially designated nationals and blocked persons (commonly known as the SDN list), the President must certify to Congress that the person in question has not knowingly engaged in certain activities, such as supporting terrorism. The bill authorizes Department of State and U.S. Agency for International Development activities in Burma and the surrounding region to support democracy activists, humanitarian assistance, and reconciliation efforts. The State Department may (1) continue to assist organizations supporting political prisoners in Burma, and (2) provide assistance to entities investigating crimes against humanity. The President must direct U.S. representatives to the United Nations to vote and advocate for certain actions related to Burma, such as cutting off assistance to Burma's government.

This resolution expresses support for legislation to provide child care assistance to all working families that need it; make childcare affordable and available to meet various job schedules; guarantee that all families eligible for childcare will receive it; improve the quality of childcare; expand access to Head Start and preschool services; and provide sufficient federal, state, and local investment to ensure resources for both high-quality jobs and affordable childcare.

Federal Contracting for Peace and Security Act This bill requires executive agencies to terminate their contracts with companies conducting business operations in Russia. This requirement ends when Russia takes steps to restore the safety, sovereignty, and condition of Ukraine. The bill shall not apply to the procurement of products or services for (1) the benefit, either directly or through the efforts of regional allies, of Ukraine; or (2) humanitarian purposes to meet basic human needs. The bill provides for a waiver where in the national interest of the United States.

Postal Service Reform Act of 202 2 This bill addresses the finances and operations of the U.S. Postal Service (USPS). The bill requires the Office of Personnel Management (OPM) to establish the Postal Service Health Benefits Program within the Federal Employees Health Benefits Program under which OPM may contract with carriers to offer health benefits plans for USPS employees and retirees. The bill provides for coordinated enrollment of retirees under this program and Medicare. The bill repeals the requirement that the USPS annually prepay future retirement health benefits. Additionally, the USPS may establish a program to enter into agreements with an agency of any state government, local government, or tribal government, and with other government agencies, to provide certain nonpostal products and services that reasonably contribute to the costs of the USPS and meet other specified criteria. The USPS must develop and maintain a publicly available dashboard to track service performance and must report regularly on its operations and financial condition. The Postal Regulatory Commission must annually submit to the USPS a budget of its expenses. It must also conduct a study to identify the causes and effects of postal inefficiencies relating to flats (e.g., large envelopes). The USPS Office of Inspector General shall perform oversight of the Postal Regulatory Commission.

Educators Expense Deduction Modernization Act of 2022 This bill increases the tax deduction for the expenses of eligible educators from $250 to $1,000, An eligible educator is, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

Ensuring Lasting Smiles Act This bill requires private health insurance plans to cover diagnosis and treatment of congenital anomalies and birth defects, such as reconstructive services and items. Coverage must include services and items that functionally improve, repair, or restore any body part that is medically necessary for normal bodily functions or appearance, as determined by the treating physician. Coverage limits and cost-sharing requirements for such services and items may not be more restrictive than those applicable to all medical and surgical benefits under the plan.

Supply Chain Disruptions Relief Act This bill modifies the treatment of liquidations of new motor vehicle inventory as qualified LIFO (last in first out accounting method) inventory. It allows new motor vehicle dealers to elect to wait until the end of 2025 to replace their inventory for purposes of determining income attributable to the sale of such inventory during 2020 and 2021.

Baltic Defense and Deterrence Act This bill requires the Department of State to establish and implement an initiative to increase security and economic ties with the Baltic countries (i.e., Estonia, Latvia, and Lithuania). The bill also requires the Department of Defense to establish and implement an initiative to deepen security cooperation with the Baltic countries.

Securing a Strong Retirement Act of 2022 This bill makes various changes with respect to employer-sponsored retirement plans, including providing for the automatic enrollment of employees in certain plans and increasing the age at which participants are required to begin receiving mandatory distributions.