Protecting Family and Small Business Tax Cuts Act of 2022 This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent provisions that reduce individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction of charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and the moving expenses of servicemembers. Additionally, the bill lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; excludes from the gross income of student borrowers income attributable to the discharge after 2025 of loan debt due to death or disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.
Sponsored bills
Accelerating Access to Critical Therapies for ALS Act This bill establishes grant programs to address neurodegenerative diseases, such as amyotrophic lateral sclerosis (also known as ALS or Lou Gehrig's disease), and contains other related provisions. The Department of Health and Human Services (HHS) shall award grants to eligible entities for scientific research utilizing data from expanded access to investigational ALS treatments for individuals who are not otherwise eligible for clinical trials. The Food and Drug Administration (FDA) shall award grants to public and private entities to cover the costs of research and development of drugs that diagnose or treat ALS and other rare neurodegenerative diseases. HHS shall also establish the Public-Private Partnership for Neurodegenerative Diseases between the National Institutes of Health, the FDA, and at least one eligible entity (generally, an institution of higher education or a nonprofit organization). The partnership shall support the development and regulatory review of drugs that address ALS and other rare neurodegenerative diseases. The FDA shall publish on its website a five-year action plan for fostering the development of drugs that improve or extend the lives of people living with rare neurodegenerative diseases. The Government Accountability Office must report to Congress about the grants provided under this bill, including an analysis of the impact of such grants on research and development of treatments for ALS.
Make Energy Affordable Act This bill requires the President to report on the rising energy prices. In addition, the President must provide updates on residential energy price trends, impacts of energy prices on low-income households, and actions by federal agencies to mitigate energy price increases.
This bill posthumously provides for the award of a Congressional Gold Medal in commemoration of the 13 service members who died on August 26, 2021, while stationed at Hamid Karzai International Airport in Afghanistan.
Ocean Shipping Reform Act of 2021 This bill revises provisions related to ocean shipping policies and is designed to support the growth and development of U.S. exports and promote reciprocal trade in the common carriage of goods by water in the foreign commerce of the United States. Among other provisions, the bill sets forth requirements for operating a shipping exchange involving ocean transportation in the foreign commerce of the United States; requires ocean common carriers to report to the Federal Maritime Commission (FMC) each calendar quarter on total import and export tonnage and the total loaded and empty 20-foot equivalent units per vessel that makes port in the United States; requires the FMC to publish and annually update all its findings of false certifications by ocean common carriers or marine terminal operators and all penalties assessed against such carriers or operators; revises annual reporting requirements for the FMC on foreign laws and practices to include practices by ocean common carriers; prohibits ocean common carriers and marine terminal operators from retaliating or discriminating against shippers because such shippers have patronized another carrier, or filed a complaint; directs the FMC to establish rules prohibiting ocean common carriers and marine terminal operators from adopting and applying unjust and unreasonable demurrage and detention fees; authorizes the FMC to initiate investigations of an ocean common carrier's fees or charges and apply enforcement measures, as appropriate; directs the Department of Transportation to seek to enter into an agreement with the National Academy of Sciences to study the U.S. supply chain industry, including data constraints that impede the flow of maritime cargo and add to supply chain inefficiencies; and provides authority for the FMC to issue an emergency order requiring ocean common carriers or marine terminal operators to share directly with relevant shippers, rail carriers, or motor carriers information relating to cargo throughput and availability.
This resolution states that the Chinese government is responsible for ongoing abuses against the Uyghurs and other ethnic and religious minority groups and that these abuses constitute genocide and crimes against humanity. The resolution also condemns such genocide and crimes against humanity and calls on the President to take certain actions to put an end to these atrocities.
Countering the People's Republic of China Maritime Militia Fleet Act This bill requires the Department of Defense to study and report on the challenges posed by the emergence of Chinese militia fleets in the South China Sea.
Providing Opportunities for Wider Economic Revitalization Act or the POWER Act This bill authorizes the Department of Energy (DOE) to release, without reimbursement or other consideration, a reversionary interest acquired by the United States when the National Nuclear Security Administration made a grant to support the acquisition of real property and construction of infrastructure located at 4170 Allium Court in Springfield, Ohio. The authority of DOE to release such reversionary interest is conditioned on, and may be exercised only after, the acquisition of title to the real property by the Community Improvement Corporation of Clark County.
Conscience Protection Act of 2021 This bill provides statutory authority for certain protections for health care providers that refuse to participate in abortions based on religious beliefs or other convictions. Health care providers include individual professionals, medical facilities, health insurance organizations, and social services providers that refer clients to health care services. The federal government and entities that receive federal funding for health-related activities, including state and local governments, may not discriminate against a health care provider that refuses to be involved in, or provide coverage for, abortions. Currently, similar requirements apply to various related activities, including certain employment or personnel decisions (the Church Amendments), abortion services training (the Coats-Snowe Amendment), qualified health plans offered through health insurance exchanges, and annual appropriations bills for the Department of Health and Human Services (HHS) and other federal agencies (the Weldon Amendment). The HHS Office for Civil Rights must investigate complaints of this kind of discrimination. Furthermore, HHS may terminate or reduce HHS funding for health-related activities if a person or entity fails to comply with nondiscrimination requirements. Additionally, the Department of Justice or any entity adversely affected by such discrimination may bring a civil action to obtain appropriate relief. A plaintiff does not need to seek or exhaust administrative remedies before bringing the action. A plaintiff may also bring an action, including one for money damages, against a governmental entity. In many cases, principles of sovereign immunity shield states and some localities from these kinds of actions.
Parents Bill of Rights Act This bill outlines various rights of parents and guardians regarding the elementary or secondary school education of their children. Among other requirements, the bill (1) directs local educational agencies to publicly post the curriculum for each elementary and secondary school grade level; and (2) requires schools to notify parents and guardians of their rights, including the right to review the school's curriculum and budget.