Restoring the IRS Act This bill provides additional appropriations after FY2021 for the expenses of the Internal Revenue Service (IRS) for taxpayer services, enforcement activities, and business systems modernization. The bill establishes new reporting requirements for certain banks or other financial institutions and increases enforcement penalties for accuracy-related underpayments of tax up to a maximum of 40% of the underpayment for taxpayers with taxable incomes greater than $5 million. The IRS must report to Congress annually on plans to shift more of its auditing and enforcement assets toward high-income tax filers. The report must also include a tax gap analysis and a comprehensive analysis and description of whether there are any racial disparities in its enforcement activities or audits. The bill also applies false claims rules to claims, records, or statements made by taxpayers whose gross income equals or exceeds $10 million for the taxable year, and the damages sustained by the government due to such false claims exceed $1 million.
Sponsored bills
Pursuing Equity in Mental Health Act This bill establishes and expands programs to address racial and ethnic disparities in mental health. Specifically, the Department of Health and Human Services (HHS) must award grants to establish interprofessional behavioral health care teams in areas with a high proportion of racial and ethnic minority groups. In addition, HHS may award grants to incorporate best practices and competencies to address mental health disparities in curricula for training social workers, psychologists, and other behavioral health professionals. HHS must also promote behavioral and mental health and reduce stigma associated with mental health conditions and substance use disorder through outreach to racial and ethnic minority groups. HHS must consult with appropriate advocacy groups and behavioral health organizations to develop a strategy for this outreach. The bill also (1) reauthorizes the minority fellowship program to support the education of mental health professionals who provide services to racial and ethnic minorities, and (2) requires studies on mental health disparities and the effects of social media use on adolescents.
Rescuing Every Contributor from Unwanted Recurrences (RECUR) Act This bill requires certain disclosures for recurring political contributions or donations. Specifically, the bill requires any person who is soliciting a recurring contribution or donation for a political committee, an independent expenditure, or an electioneering communication to receive the affirmative consent of the contributor or donor. This affirmative consent cannot be a passive action by the contributor or donor, such as failing to uncheck a prechecked box. In addition, any person who accepts a recurring contribution or donation must (1) provide a receipt for the initial contribution or donation and for each recurrence that clearly and conspicuously discloses all material terms, (2) provide all information needed to cancel the recurring contribution or donation in each communication with the contributor or donor, and (3) immediately cancel recurring contributions or donations upon request of the contributor or donor.
Diversifying by Investing in Educators and Students To Improve Outcomes For Youth Act or the Diversify Act This bill revises the Teacher Education Assistance for College and Higher Education (TEACH) grant program. The TEACH program awards grants to undergraduate and graduate students who commit to teaching in a high-need field and in an elementary or secondary school that serves low-income students. First, the bill raises the maximum amount for TEACH grants. Second, the bill allows TEACH grants to cover the full cost of attendance. Currently, these grants may be used only for tuition, fees, and on-campus housing. The bill allows teaching in a high-need early childhood education program to count toward service requirements for the program. Next, the bill eliminates the process for converting a TEACH grant to a loan if a recipient does not complete the requirements of the program. Further, the bill prohibits the Department of Education (ED) from instituting or creating a monetary penalty for failure or refusal to complete the service requirement. In addition, the bill requires ED to send an electronic certificate to grant recipients who have completed their service requirement. The bill also exempts the TEACH program from sequestration, which is a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals.
COVID - 19 Hate Crimes Act This bill requires a designated officer or employee of the Department of Justice (DOJ) to facilitate the expedited review of hate crimes and reports of hate crimes. DOJ must issue guidance for state, local, and tribal law enforcement agencies on establishing online hate crime reporting processes, collecting data disaggregated by protected characteristic (e.g., race or national origin), and expanding education campaigns. Additionally, DOJ and the Department of Health and Human Services must issue guidance aimed at raising awareness of hate crimes during the COVID-19 (i.e., coronavirus disease 2019) pandemic. The bill establishes grants for states to create state-run hate crimes reporting hotlines. It also authorizes grants for states and local governments to implement the National Incident-Based Reporting System and to conduct law enforcement activities or crime reduction programs to prevent, address, or respond to hate crimes. Finally, in the case of an individual convicted of a hate crime offense and placed on supervised release, the bill allows a court to order that the individual participate in educational classes or community service as a condition of supervised release.
This bill establishes a pilot program to facilitate community involvement in transportation planning by supporting partnerships between one or more transportation planning agencies (e.g., local and regional metropolitan planning organizations) and community-based organizations. To carry out the program, the Department of Transportation must award grants to such partnerships for, among other purposes, facilitating public meetings and stipends to cover expenses of community participants related to their engagement in transportation planning processes.
Postal Service Reform Act of 2021 This bill addresses the finances and operations of the U.S. Postal Service (USPS). The bill requires the Office of Personnel Management to establish, within the Federal Employees Health Benefits Program, the Postal Service Health Benefits Program for USPS employees and retirees and provides for coordinated enrollment of retirees under this program and Medicare. The bill repeals the requirement that the USPS annually prepay future retirement health benefits. Additionally, the USPS may establish a program to enter into agreements with an agency of any state government, local government, or tribal government, and with other government agencies, to provide certain nonpostal products and services that reasonably contribute to the costs of the USPS and meet other specified criteria. The USPS must develop and maintain a publicly available dashboard to track service performance and must report regularly on its operations and financial condition. The bill requires mail delivery to occur at least six days a week. The Postal Regulatory Commission must annually submit to the USPS a budget of its expenses. It must also conduct a study to identify the causes and effects of postal inefficiencies relating to flats (e.g., large envelopes). The USPS Office of Inspector General shall perform oversight of the Postal Regulatory Commission.
This resolution expresses the sense of the Senate that the United States must (1) accelerate the electrification of households, buildings, and businesses; (2) modernize the electricity grid; and (3) continue on the path towards decarbonizing electricity generation by 2035.
This resolution expresses support for the goals and ideals of National Sexual Assault Awareness and Prevention Month.
Federal Home Loan Banks' Mission Implementation Act This bill generally expands the ability of Federal Home Loan Banks (FHLBs) to provide advances and grants for activities related to small businesses, affordable housing, and community development. The 11 regional FHLBs serve as government-sponsored enterprises to support mortgage lending and related community investment through advances to member financial institutions. These advances are secured by assets such as mortgages and other loans. Specifically, the bill allows FHLBs to provide advances that are secured by (1) loans guaranteed by the Small Business Administration, and (2) certain loans made in response to the economic impact of the COVID-19 pandemic and guaranteed or insured by the federal government. The bill also expands the availability of advances to certain community development financial institutions and credit unions. It also gives the Federal Housing Finance Agency discretion in setting the average asset maximum for certain community financial institutions to qualify for an advance. However, this maximum must not be more than $10 billion. Currently, a community financial institution must have less than $1 billion in average total assets to qualify. Furthermore, the bill exempts from taxation for two years after the conclusion of the COVID-19 emergency period certain municipal bonds guaranteed by an FHLB. The bill also increases the percentage of earnings FHLBs must annually contribute to the Affordable Housing Program and sets aside a specified percentage to benefit tribes under this program.