Sen. Richard C. Shelby

This bill provides FY2021 emergency supplemental appropriations for federal agencies to respond to the events at the U.S. Capitol Complex on January 6, 2021. Specifically, the bill provides appropriations for the National Guard, the Capitol Police, and the Architect of the Capitol.

This resolution condemns the recent rise in anti-Semitic violence and harassment targeting Jewish Americans. The resolution (1) recommits to combating anti-Semitism in all forms; and (2) calls on elected officials, faith leaders, and civil society leaders to denounce and combat all manifestations of anti-Semitism. The resolution urges the President to continue the leadership role of the United States in combating anti-Semitism internationally, advance accurate Holocaust education and counter Holocaust denial and distortion, ensure the physical security of Jewish institutions and organizations, and produce an analysis that accounts for the level and scope of the threat that anti-Semitism poses to the people of the United States. The resolution urges law enforcement agencies to fully participate in the data collection process of the Federal Bureau of Investigation to improve anti-Semitic hate crime data collection.

This resolution offers the condolences of the Senate regarding the death of Senator John William Warner and expresses deep appreciation for his outstanding and important service to his country.

This resolution offers the condolences of the Senate regarding the death of Senator David Henry Gambrell and honors his life and legacy.

Don't Weaponize the IRS Act This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements; expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business; exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).

Simplified, Manageable, And Responsible Tax Act or the SMART Act This bill replaces the marginal income tax rates in the Internal Revenue Code with a single rate of 17% on individual taxable income. The bill redefines taxable income to mean the amount by which wages, retirement distributions, and unemployment compensation exceed the standard deduction. It also increases the basic standard deduction, includes an additional standard deduction for dependents, and includes the taxable income of each dependent child under the age of 14 in an individual's taxable income. The bill revises the tax on corporations to (1) replace it with a tax on every person engaged in a business activity equal to 17% of the business taxable income of such person; and (2) make the person engaged in the business activity liable for the tax, whether or not such person is an individual, a partnership, or a corporation. The bill imposes on employers a 17% tax on the value of excludable compensation provided during the year to employees. With respect to pension rules, the bill (1) repeals rules relating to non-discrimination, contribution limits, and restrictions on distributions; and (2) revises rules relating to transfers of excess pension assets. The bill also repeals the alternative minimum tax; all income tax credits; estate, gift, and generation-skipping transfer taxes; and income tax provisions, except certain provisions relating to retirement distributions and tax-exempt organizations. The bill prohibits Congress from considering legislation to make specified changes to tax policy unless Congress waives or suspends the prohibition with a three-fifths vote.

This resolution designates the week of May 9-May 15, 2021, as National Police Week.

Constitutional Concealed Carry Reciprocity Act of 2021 This bill allows a qualified individual to carry a concealed handgun into or possess a concealed handgun in another state that allows its residents to carry concealed firearms. A qualified individual must (1) be eligible to possess, transport, or receive a firearm under federal law; (2) carry a valid photo identification document; and (3) carry a valid state-issued concealed carry permit, or be eligible to carry a concealed firearm in his or her state of residence.

This resolution extends condolences to the family and friends of former Vice President Walter Mondale. The resolution acknowledges Mondale's lifetime service to the United States, including as a U.S. Senator and as the first presidential candidate from a major party to select a woman, Geraldine Ferraro, as his running mate.

This resolution honors the memory of U.S. Capitol Police Officer William Francis "Billy" Evans for the selfless acts of heroism he displayed on April 2, 2021.