Recognizing and Ensuring Taxpayer Access to Infrastructure Necessary for GPS and Satellite Communications Act of 2021 or the RETAIN GPS and Satellite Communications Act of 2021 This bill places conditions on entities that deploy commercial terrestrial operations in the 1525-1559 megahertz (MHz) band or the 1626.5-1660.6 MHz band of the electromagnetic spectrum. These frequency bands are traditionally used for satellite operations, including the global positioning system (GPS). On April 19, 2020, the Federal Communications Commission approved an application for a low-power 5G wireless network in such bands despite concerns about the network interfering with GPS and other operations on adjacent bands. In its application, the entity committed to update, repair, or replace federal devices, platforms, or systems affected by its operations. This bill requires an entity (including the previously approved entity) that deploys terrestrial operations in the designated bands to reimburse a federal agency or a person for certain costs if the entity's operations interfere with or otherwise affect the operations of the agency or person. These costs may include necessary upgrades, repairs, or replacements to satellite communication devices and related equipment, as well as expenses for engineering studies and labor. Reimbursable costs owed by the entity transfer to any assignee, successor, or purchaser of its license to deploy terrestrial operations in the designated bands. The bill also expressly authorizes federal agencies to directly accept from the entity reimbursements for incurred costs.
Securing Universal Communications Connectivity to Ensure Students Succeed Act or the SUCCESS Act This bill provides additional funding for the Emergency Connectivity Fund, which supports remote learning during the COVID-19 emergency period by covering reasonable costs of laptop and tablet computers, Wi-Fi hotspots, modems, routers, and broadband connectivity purchases for off-campus use by students, school staff, and library patrons.
This bill revises the royalty rates for leases on federal land to produce coal, oil, and gas. Specifically the bill caps the royalty rate for coal and establishes a royalty rate for oil and gas.
This resolution supports the designation of Gold Star Children's Day to honor the sacrifices and hardships of the children of fallen service members.
This resolution recognizes Bump Day, an annual social media campaign that celebrates baby bumps and healthy pregnancies while raising awareness of unmet needs for maternal health care.
Tax-Free Pell Grant Act This bill excludes from gross income, for income tax purposes, any amount received as a federal Pell Grant. It also expands the definition of qualified tuition and related expenses under the American Opportunity and Lifetime Learning tax credit to include computer or peripheral equipment (up to a maximum of $1,000), child and dependent care expenses, and course materials.
Encouraging Americans to Save Act This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill.
Local Journalism Sustainability Act This bill allows individual taxpayers a tax credit up to $250 in any taxable year for subscriptions to one or more local newspapers for the taxpayer's personal use. It also allows a local news journalist employer a payroll credit for wages paid to local news journalists. The bill allows certain small businesses a tax credit for amounts paid for advertising in a local newspaper or through a broadcast of a radio or television station serving a local community.
Women's Retirement Protection Act This bill modifies the requirements for employer-sponsored pension plans to (1) extend spousal consent requirements that currently apply to defined benefit pension plans to defined contribution pension plans; and (2) allow certain long-term, part-time workers to participate in pension plans that include either a qualified cash or deferred arrangement or a salary reduction agreement. Financial product or service providers who sell retirement financial products or services must provide purchasers of their products or services an easily accessible link to the website of the Consumer Financial Protection Bureau to obtain information relating to retirement planning or later life economic security. The Women's Bureau of the Department of Labor shall award grants to certain community-based organizations to (1) improve the financial literacy of women who are working age or in retirement, and (2) assist low-income women and survivors of domestic violence in obtaining qualified domestic relations orders and the benefits they are entitled to through the orders.
Tax Credit Restoration Act of 2021 This bill requires the calculation of the base erosion minimum tax amount without regard to any offsetting credits. The base erosion and anti-abuse tax is levied on certain large corporations with deductions for amounts paid or accrued to foreign-related parties that are greater than 3% of their total deductions (2% in the case of certain banks or registered securities dealers).
American Workforce Investment in Next Generation of Students Act This bill directs the Secretary of Education to award grants to eligible entities to carry out a program for students to enroll in and complete science, technology, engineering, and mathematics (STEM) courses, STEM-focused career and technical education courses, and other career pathway courses during grades 11 and 12 at a secondary school served by a local educational agency (LEA) partner; enroll in a course of study related to such a career pathway or in a youth apprenticeship program at a partner community college upon graduating from the secondary school; enroll, for a two-year period, in the youth apprenticeship program or the joint-labor management training program upon receiving an associate's degree from a partner community college; receive assistance from a student career workforce navigator; and receive work training and job placement through a workforce development consortium employer established under the bill. An eligible entity is a partnership (1) among at least one LEA, at least one community college, and at least one youth apprenticeship program or joint labor-management training program; and (2) that works with an employer in a state-identified high-skill, high-wage, or in-demand industry sector or occupation that is serving, or seeking to expand its capacity to serve, youth apprenticeship programs.
Passport Emergency Extension Act of 2021 This bill requires the Department of State to establish an expedited procedure for providing individuals who wish to use their U.S. passport that expired during the COVID-19 emergency (or that is scheduled to expire by March 31, 2022) with a marker to be affixed to such passport indicating a renewal or extension of validity through July 31, 2022.
