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).
Sponsored bills
This resolution affirms U.S. support for Israel's right to peace and security as well as its right to defend itself and its civilians against terror.
Rural Jobs Act This bill allocates an additional $500 million in 2022 and 2023 for new markets tax credit investments in the Rural Jobs Zone (an area comprised of low-income communities with populations not greater than 50,000 that are not adjacent to an urbanized area). The bill also requires that at least 25% of such investments be made in areas that are persistent poverty counties, high migration rural counties, or both.
Military Retiree Survivor Comfort Act This bill addresses the overpayment of retired or retainer pay to a joint account (bearing the name of the decedent and the decedent's designated beneficiary) during the month of the death of a retired member of the armed forces. Specifically, the bill authorizes the Department of Defense (DOD) to forgive or offset the overpayment if the decedent was enrolled in the Survivor Benefit Plan (SBP). In the case of an offset, each of the first 12 SBP annuity payments after the death of the retired service member must be reduced by one-twelfth of the overpayment. If the decedent was not enrolled in the SBP, DOD is authorized to forgive the overpayment.
This resolution welcomes President Moon Jae-in of South Korea to the United States. It also reaffirms the importance of the U.S.-South Korea relationship to peace, security, and prosperity on the Korean Peninsula and in the Indo-Pacific region.
This resolution designates the week of May 9-May 15, 2021, as National Police Week.
Promising Pathway Act This bill establishes a provisional approval pathway for medicines intended for serious or life-threatening diseases, including illnesses posing a threat of epidemic or pandemic. The period of the provisional approval is for two years and is potentially renewable. The Food and Drug Administration (FDA) must establish a priority review system to evaluate completed provisional approval applications within 90 days of receipt. A provisional approval application may be approved if the FDA determines that (1) there is substantial evidence of safety for the drug; and (2) there is relevant early evidence of efficacy, based on adequate and well-controlled investigations. During the COVID-19 (i.e., coronavirus disease 2019) pandemic, or another epidemic or pandemic, the FDA must accept and review various portions of a provisional approval application on a rolling basis. The manufacturer of a provisionally approved drug must require patients to participate in an observational registry. A manufacturer that fails to comply with registry requirements is subject to civil penalties. A provisionally approved drug must be labeled as such. If a drug that receives provisional approval status is not brought to market within 180 days of the approval, the approval must be rescinded. The bill also limits the liability of a manufacturer of a provisionally approved drug with respect to any claim under state law alleging that the drug is unsafe or ineffective. Private health insurers and federal health care programs shall not deny coverage of a provisionally approved drug on the basis of it being experimental.
Estate Tax Rate Reduction Act This bill reduces the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.) The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.
This resolution expresses support for the goals and ideals of National Nurses Week.
Ensuring Access to General Surgery Act of 2021 This bill requires the Health Resources and Services Administration (HRSA) to study access by underserved populations to general surgeons. Specifically, HRSA must study (1) whether the health professional shortage area designation under the National Health Service Corps (NHSC) program accurately assesses adequacy of access to general surgeons, (2) whether another measure would be more accurate, and (3) potential methodologies for designating general surgery shortage areas. (The NHSC provides scholarships and student loan repayment awards to primary care, dental care, and mental health care providers who agree to work in areas that HRSA designates as having a shortage of those particular types of providers.) HRSA must also publish data comparing the availability and need of general surgery services in urban, suburban, and rural areas. On the basis of its study, HRSA may establish a methodology for designating general surgery shortage areas and make such designations. If any designations are made, HRSA must publish a list of general surgery shortage areas.