Sen. Mike Crapo

End Government Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. For an initial 120-day period, the bill provides appropriations to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 120-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

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.

Recovering Fraudulent Claims Act This bill requires the Department of Justice to establish the COVID-19 Unemployment Insurance Fraud Task Force. The task force must investigate fraud related to COVID-19 unemployment insurance benefits, including fraud involving identity theft. The Government Accountability Office must study COVID-19 unemployment insurance fraud, including whether available funds are being utilized or underutilized by states to prevent fraud and recover fraudulent payments.

This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.

This resolution honors the bravery and dedication of the Ritchie Boys and the importance of their contributions to the success of the Allied Forces during World War II.

This resolution expresses the condolences of the Senate regarding the death of the Honorable Maurice Robert Gravel, former Senator from Alaska.

This resolution expresses the condolences of the Senate regarding the death of the Honorable Carl Levin, former Senator for Michigan.

This resolution expresses the condolences of the Senate regarding the death of the Honorable Mike Enzi, former Senator for Wyoming.

Fiscal State of the Nation Resolution This concurrent resolution requires the congressional budget committees to conduct an annual joint hearing to receive a presentation from the Comptroller General regarding (1) the Government Accountability Office's audit of the financial statement of the executive branch, and (2) the financial position and condition of the federal government.

Navigable Waters Protection Act of 2021 This bill enacts definitions that determine which bodies of water fall under the scope of the Clean Water Act and are thereby under federal jurisdiction. Specifically, the bill provides statutory authority for the definitions related to the waters of the United States, commonly known as WOTUS, in regulations when the bill is enacted.