Rep. Mark E. Green

Military Spouse Tax Act This bill provides that a spouse of a service member may retain their personal residence or domicile for purposes of taxation. The bill authorizes a service member and the spouse of the member to elect to use the following locations for purposes of taxation: the residence or domicile of the member, the residence or domicile of the spouse, or the permanent duty station of the member.

Payment Choice Act of 2021 This bill requires retail businesses to accept cash as a form of payment for sales in amounts less than $2,000, and it prohibits them from charging cash-paying customers a higher price compared to customers not paying with cash. Such businesses are those engaged in the business of selling or offering goods or services at retail to the public that accept in-person payments at a physical location. The bill provides for enforcement through preventative relief and civil penalties.

Land Between the Lakes Recreation and Heritage Act or the LBL Recreation and Heritage Act This bill addresses the administration of the Land Between the Lakes National Recreation Area in Kentucky and Tennessee. The bill decreases from 17 to 13 the number of members who compose the Land Between the Lakes Advisory Board. The bill permits members of the advisory board to serve multiple terms, but not serve consecutive terms. In addition to carrying out its current activities, the advisory board shall develop an annual work plan for recreation and environment education areas in the Recreation Area, including the heritage program, with the nonappropriated amounts in the Land Between the Lakes Management Fund; develop an annual forest management and harvest plan for the Recreation Area; and maintain the balance and status of the fund. The bill requires the advisory board to meet at least twice each year. The Department of Agriculture (USDA) shall charge (currently may charge) reasonable fees, as determined by the advisory board, for admission to and the use of the designated sites, or for activities, within the recreation area. The bill states that amounts in the fund shall be available to USDA to perform new work or deferred maintenance in the recreation area and shall not be available for the payment of salaries or other expenses. USDA, on request from a qualified resident or relative or a cemetery association, shall grant additional land for the expansion of existing cemeteries within the recreation area to allow for the burial of qualified residents or relatives.

Caribbean Basin Security Initiative Authorization Act This bill authorizes the allocation of certain funds for purposes related to the Caribbean Basin Security Initiative, requires the Department of State to develop a strategy for prioritizing efforts to increase disaster response and resilience in the Caribbean, and establishes monitoring and reporting requirements. Funds for carrying out the initiative shall be used for purposes that include (1) promoting citizen safety, security, and the rule of law in the Caribbean; (2) prioritizing efforts to combat corruption; and (3) promoting the rule of law in the Caribbean and countering influence from authoritarian regimes. The State Department shall develop a strategy that incorporates specific, measurable benchmarks demonstrating a prioritization of efforts to increase disaster response and resilience through carrying out specified coordination, resilience, and preparedness programs in beneficiary countries. The State Department must also submit an implementation plan that includes a timeline and stated objectives for such actions to be taken.

No Timber From Tyrants Act This bill prohibits the importation of wood and related articles from Russia and Belarus. It also directs the Department of the Interior and the Department of Agriculture (USDA) to replace these prohibited imports with timber production on certain lands. Specifically, the bill directs the President to prohibit the importation of all wood and related articles from Russia and Belarus. The President may terminate this prohibition upon certification to Congress that certain conditions have been met, including that Russia or Belarus (or both, as applicable) reached an agreement to withdraw forces in Ukraine. Additionally, the bill directs Interior and USDA to authorize timber harvest in an amount sufficient to equal the volume, with respect to calendar year 2021, of imports of wood and related articles from Russia and Belarus. Interior may authorize timber harvest only on public lands and USDA may authorize timber harvest only on National Forest System lands. The bill generally prohibits Interior and USDA from approving a plan that reduces the allowable sale quantity of timber.

Western Hemisphere Nearshoring Act This bill provides assistance for corporations to move operations from China to countries in Latin America or the Caribbean and addresses related issues. For example, the bill requires the U.S. International Development Finance Corporation to provide financing and other assistance to eligible corporations for costs associated with such a move. Tariffs collected for goods manufactured in China shall be used to pay for such assistance. The President may provide preferential treatment, including duty-free treatment, for goods produced in a Latin American or Caribbean country by a corporation that received relocation assistance under this bill.

Protection of Women and Girls in Sports Act of 2021 This bill makes it a violation of federal law for a recipient of federal funds who operates, sponsors, or facilitates athletic programs or activities to permit a person whose sex is male to participate in an athletic program or activity that is designated for women or girls. The bill specifies that sex shall be recognized based solely on a person's reproductive biology and genetics at birth.

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.

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.