Rep. Albio Sires

Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year). The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.

American Family Act of 2021 This bill modifies the child tax credit to (1) make the credit fully refundable, (2) increase the amount of the credit and allow an additional credit for children who are under six years of age, (3) require the amount of the credit to be adjusted annually for inflation, and (4) require the Department of the Treasury to establish a program for making advance payments of the credit on a monthly basis.

COVID-19 Diaper Assistance Act This bill provides additional funding for FY2021 for the Social Services Block Grant to provide diapers, wipes, and other diapering supplies to families in need. This grant is a flexible funding stream used by states and territories to support a wide range of social services.

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.

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.

Gun Violence Prevention Research Act of 2021 This bill authorizes the Centers for Disease Control and Prevention to conduct or support research on firearms safety or gun violence prevention.

This resolution calls on the President to take executive action to cancel up to $50,000 in federal student loan debt for borrowers. Further, it encourages the President to (1) ensure that borrowers have no tax liability from the debt cancellation, (2) ensure that the debt cancellation helps close racial wealth gaps, and (3) pause student loan payments and interest accumulation on federal student loans for the duration of the COVID-19 (i.e., coronavirus disease 2019) pandemic.

This resolution removes Representative Marjorie Taylor Greene from the House Committee on the Budget and the House Committee on Education and Labor.

Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive Act of 2021 or the RESTAURANTS Act of 2021 This bill temporarily establishes and provides funding for the Restaurant Revitalization Fund, from which the Department of the Treasury shall make grants to eligible food and beverage purveyors to cover specified costs such as payroll, operational expenses, and paid sick leave. For the grant program's initial period, Treasury must (1) prioritize awarding grants to marginalized and underrepresented communities, and (2) only award grants to eligible food and beverage purveyors with annual revenues of less than $1.5 million in 2019. For tax purposes, grant amounts are excluded from the recipient's gross income. An entity that received a loan under the Paycheck Protection Program established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019) may not apply for or use a restaurant revitalization grant for the same expenses for which the entity received the paycheck protection loan. Further, a grant applicant may request an additional amount to cover the cost of providing 10 days of paid sick leave to its employees. Treasury must report a list of grant recipients with the amount each recipient received, as well as demographics and other specified information.

Coronavirus Assistance for American Families Act This bill provides individual taxpayers with additional recovery rebates in 2021. The amount of such rebates is $1,400 per individual ($2,800 for married individuals filing joint tax returns) and $1,400 for each dependent of the taxpayer. The rebate is phased out for individuals whose adjusted gross income exceeds $75,000 ($150,000 for joint returns). To be eligible for the rebate, taxpayers must include a valid Social Security account number on their tax returns. The bill directs the Department of the Treasury to conduct a public awareness campaign to inform taxpayers of the availability of the rebate.