Small Business Relief Accessibility Act This bill requires the Small Business Administration (SBA) to establish a Community Navigator pilot program for increasing awareness of and participation in SBA programs that are made available to small businesses in response to COVID-19 (i.e., coronavirus disease 2019).
Protecting Gold Star Spouses Act of 20 21 This bill provides interim appropriations for the Coast Guard Retired Serviceman's Family Protection and Survivor Benefits Plans if a bill providing appropriations for the plans has not been enacted before the fiscal year begins. The bill provides the appropriations at the rate of operations and under the terms and conditions provided by the most recent law making full-year appropriations for the plans. The appropriations provided by this bill are not available after a bill is enacted that (1) provides appropriations for the plans, or (2) provides appropriations for the Coast Guard without funding the plans.
Invasive Species Prevention and Forest Restoration Act This bill directs the Department of Agriculture (USDA) to award competitive grants to certain institutions for research to promote the restoration of tree species affected by non-native plant pests and noxious weeds. USDA may also award competitive grants to implement the research or other solutions to restore forest tree species native to the United States that have suffered severe levels of mortality caused by non-native plant pests and noxious weeds. The bill also expands the authority of USDA to transfer funds to respond to an emergency involving an outbreak of a plant pest or noxious weed. Further, USDA must enter into an agreement with the National Academy of Sciences or another nongovernmental entity to analyze available resources in federal agencies for research of, and solutions to, non-native forest pests and pathogens.
Water Affordability, Transparency, Equity, and Reliability Act of 2021 This bill increases funding for water infrastructure, including funding for several programs related to controlling water pollution or protecting drinking water. Specifically, it establishes a Water Affordability, Transparency, Equity, and Reliability Trust Fund. The fund may be used for specified grant programs. The bill increases the corporate income tax rate to 24.5% to provide revenues for the fund. In addition, the bill revises requirements concerning the clean water state revolving fund (SRF) and the drinking water SRF. It also creates or reauthorizes several grant programs for water infrastructure.
HIV Epidemic Loan-Repayment Program Act of 2021 or the HELP Act of 2021 This bill directs the Health Resources and Services Administration (HRSA) to carry out a loan repayment program for certain health care providers who agree to provide HIV treatment or HIV dental care in (1) a designated health professional shortage area, (2) a clinical site that is funded under the Ryan White HIV/AIDS Program, or (3) an area that meets requirements specified by HRSA. For each qualifying year of service, HRSA pays one-fifth of the principal and interest on any eligible loan, with total loan repayment after five years; repayment is capped at $250,000 per borrower.
International Human Rights Defense Act of 2021 This bill establishes in the Department of State a permanent Special Envoy for the Human Rights of LGBTQI (lesbian, gay, bisexual, transgender, queer, or intersex) Peoples who shall serve as the principal State Department advisor regarding human rights for LGBTQI people and represent the United States in diplomatic matters relevant to the human rights of LGBTQI people. The special envoy shall periodically provide Congress with a U.S. global strategy to prevent and respond to criminalization, discrimination, and violence against LGBTQI people. The State Department and the U.S. Agency for International Development may provide assistance to prevent and respond to such activities against LGBTQI people. The bill also requires that annual country reports on human rights practices include information on criminalization, discrimination, and violence based on sexual orientation and gender identity.
Public Servants Protection and Fairness Act of 2021 This bill establishes an alternative formula to calculate Social Security retirement benefits for those who receive pensions for certain non-covered employment. (The existing formula is known as the windfall elimination provision.) The alternative formula adjusts an individual's total lifetime earnings based on the proportion of covered earnings (i.e., earnings subject to Social Security payroll taxes). It applies to individuals who (1) first become eligible for benefits after 2022, (2) have earnings from non-covered service performed after 1977, and (3) have less than 30 years of coverage (i.e., years in which a beneficiary is considered to have contributed a substantial amount into the Social Security trust funds). Beneficiaries receive the higher benefit amount as calculated under the alternative method or the existing formula. In addition, the bill provides rebates for certain beneficiaries currently impacted by the existing formula. The Social Security Administration must include non-covered earnings in Social Security account statements, and the Government Accountability Office must study the availability of certain information related to retirement plans maintained by state and local governments.
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.
Senior Accessible Housing Act This bill allows a refundable income tax credit to individual taxpayers who have attained age 60 for expenditures in their residences for the installation of entrance and exit ramps, the widening of doorways, the installation of handrails, grab bars, and non-slip flooring. The amount of the credit is reduced if a taxpayer's adjusted gross income exceeds certain threshold amounts and is limited to a lifetime amount of $30,000 over amounts paid in previous taxable years.
EMS Counts Act This bill requires the Department of Labor to revise the broad description under the occupational series 33-2011 Firefighters of the 2018 Standard Occupational Classification System of the Bureau of Labor Statistics to include the following detailed occupations Firefighters; Firefighter/EMTs; Firefighter/Paramedics; and Firefighters, All Other.
