This resolution designates September 2021 as National Student Parent Month.
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.
Diversifying Investigations Via Equitable Research Studies for Everyone Trials Act or the DIVERSE Trials Act This bill requires activities to increase diversity in clinical trials. It also expands reporting by laboratories that test for and diagnose COVID-19 and requires a study on data collection and data sharing during public health emergencies. Specifically, the Food and Drug Administration (FDA) must issue guidance on decentralized clinical trials to promote meaningful demographic and geographic diversity in patient engagement, enrollment, and participation. Decentralized clinical trials include those executed through telemedicine or other digital technologies to allow for the remote collection and assessment of clinical trial data. The FDA may also work with foreign regulators to harmonize international regulations governing decentralized clinical trials and the use of digital health technology. In addition, the Department of Health and Human Services (HHS) may support community education, outreach, and recruitment activities for clinical trials of treatments for conditions that disproportionately impact populations underrepresented in clinical trials. The bill also specifies that drug or device manufacturers may provide, subject to some limits, free digital health technologies and other remuneration to patients in approved clinical trials without violating laws that address fraud and abuse in federal programs. Furthermore, laboratories that test for and diagnose COVID-19 must report additional demographic data, including information about social determinants of health. HHS must also contract with the National Academy of Medicine to study and propose a design for an interoperable platform to facilitate data sharing during public health emergencies.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Maurice Robert Gravel, former Senator from Alaska.
Collegiate Housing and Infrastructure Act of 2021 This bill allows tax-exempt charitable or educational organizations to make collegiate housing and infrastructure grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) that apply such grants to their collegiate housing property. A collegiate housing and infrastructure grant is a grant to provide, improve, operate, or maintain collegiate housing property that may involve more than incidental social, recreational, or private purposes. The grant must be for purposes that would be permissible for a dormitory or other residential facility of the college or university with which the collegiate housing property is associated. The grant may not be used to provide physical fitness facilities.
Harlem Hellfighters Congressional Gold Medal Act This bill provides for the award of a Congressional Gold Medal to the 369th Infantry Regiment, commonly known as the Harlem Hellfighters, in recognition of their bravery and outstanding service during World War I.
This joint resolution repeals specified authorizations for the use of military force against Iraq.
Healthy Dog Importation Act This bill imposes requirements on the importation of live dogs. Specifically, the bill prohibits the importation of a live dog into the United States unless the Department of Agriculture (USDA) determines the dog (1) is in good health, (2) has received all necessary vaccinations and demonstrated negative test results as evidenced by a certificate from a licensed veterinarian, and (3) is officially identified by a permanent method approved by USDA. Additionally, dogs entering the United States for transfer must be at least six months of age and accompanied by a USDA permit. Transfer is defined as a change of ownership or control of an imported dog to another person, including by sale, adoption, exchange, or donation. USDA must provide an exception to any requirements under the bill for dogs that are transferred for (1) research purposes; (2) veterinary treatment under certain conditions, including appropriate quarantining; or (3) lawful importation into the state of Hawaii if the dog is not transported out of Hawaii for transfer at less than six months of age. USDA also has enforcement authority under the bill.
This bill requires the Department of the Treasury to instruct the U.S. executive directors at certain multilateral development banks, such as the Asian Development Bank, to oppose providing a loan, financial assistance, or technical assistance to China. The executive directors must also advocate and vote to end lending and assistance to a country that has exceeded certain income thresholds.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Carl Levin, former Senator for Michigan.
