Rep. Gwen Moore

Audit the Pentagon Act of 2021 This bill requires defense spending reductions during any fiscal year after FY2022 where the Comptroller of the Department of Defense (DOD) fails to certify that a department, agency, or other element of DOD has achieved an unqualified opinion on its full financial statements. The amount of any reductions must be deposited in the General Fund of the Department of the Treasury and must be available for deficit reduction. The bill excludes from any reductions accounts related to military personnel, reserve personnel, National Guard personnel, and the Defense Health Program. The President may waive a reduction if the President certifies that a reduction would negatively affect (1) national security or members of the Armed Forces who are deployed in combat zones, or (2) the Defense Health Program account.

Better Care Better Jobs Act This bill establishes programs and provides funds for state Medicaid programs to improve home- and community-based services (HCBS), such as home health care, personal care, case management, and rehabilitative services. Specifically, the bill provides funds for the Centers for Medicare & Medicaid Services to award planning grants, develop quality measures, and provide technical assistance to states regarding specified HCBS improvements, particularly with respect to access, utilization, and the associated workforce. The bill also increases the Federal Medical Assistance Percentage (i.e., federal matching rate) for HCBS in states that develop plans and meet specified benchmarks for improvements. The bill also makes permanent (1) the Money Follows the Person Rebalancing Demonstration Program (a grant program to help states increase the use of HCBS for long-term care and decrease the use of institutional care), and (2) certain provisions regarding Medicaid eligibility that protect against spousal impoverishment for recipients of HCBS.

Therapeutic Fraud Prevention Act of 20 21 This bill prohibits commercial conversion therapy, which is a practice or treatment designed to change a person's sexual orientation or gender identity or otherwise change behaviors, thoughts, or expressions related to gender or sexual attraction. This prohibition does not apply to treatment that assists an individual undergoing a gender transition or facilitates identity exploration and development.

Promotion and Expansion of Private Employee Ownership Act of 2021 This bill expands tax incentives and federal assistance for employee stock ownership plans (ESOPs) that are sponsored by S corporations. The bill provides additional tax incentives for ESOPs by (1) extending to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an ESOP; and (2) allowing a tax deduction for 50% of the interest received by a bank on loans to S corporation-sponsored ESOPs for the purchase of employer securities. The Department of the Treasury must establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. The bill defines an ESOP business concern for purposes of the Small Business Act as a business concern that was eligible for a loan, preference, or other program under such Act before more than 49% of the business concern was acquired by an ESOP.

Lead-Free America Bonds Act of 2021 This bill allows issuers of qualified lead drinking water service line bonds a credit for interest payments under such bonds. The bill defines qualified lead drinking water service line bond as any bond issue (other than a private activity bond) if 100% of the available project proceeds of such issue are used to replace lead components of one or more eligible public water systems that are not lead free.

Reducing Hereditary Cancer Act of 2021 This bill provides for Medicare coverage of germline mutation testing for individuals with a personal or family history of a hereditary cancer gene mutation or suspected history of hereditary cancer, as well as for associated coverage of risk-reducing surgeries and screenings.

School Infrastructure Modernization Act of 2021 This bill allows rehabilitation expenditures for public school buildings to qualify for the rehabilitation tax credit during a specified five-year period.

Cultivating Opportunity and Recovery from the Pandemic through Service Act or the CORPS Act This bill makes several changes to AmeriCorps programs during the COVID-19 health emergency. Specifically, the bill: increases living allowance payments to program participants; increases educational awards for program participants; relaxes program requirements, including reducing the age requirement for AmeriCorps Seniors to 45 and older; creates a pilot program to allow state commissions to directly place individuals in approved AmeriCorps programs; and allows for targeted AmeriCorps grants to fund recovery projects in communities disproportionately affected by COVID-19. The bill also excludes AmeriCorps living allowance payments and educational awards from taxable income for program participants.

Vanessa Guillén Military Justice Improvement and Increasing Prevention Act This bill modifies the process and policy related to the disposition of charges and convening of courts-martial for certain sexual assault cases and other specified offenses under the Uniform Code of Military Justice (UCMJ). Among other elements, the bill provides that the determinations on the preferral, disposition, and referral of charges for specified offenses under the UCMJ must be made by a commissioned officer of the Armed Forces who is designated as a court-martial convening authority (in grade O-6 or higher) and who is available for detail as trial counsel, has significant trial experience, and is outside the chain of command of the member subject to the charges.

Tribal Tax and Investment Reform Act of 2021 This bill treats Indian tribal governments as states for purposes of the annual allocation of the tax-exempt bond volume cap. It also repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments. The bill (1) treats employee benefit or pension plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law; and (2) treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations. The bill gives Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. It makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from individual tax refunds. An Indian tribal government may determine whether a child has special needs for the purpose of the tax credit for the adoption of a child with special needs.