Sen. Tom Cotton

Afghanistan Counterterrorism, Oversight, and Accountability Act of 2021 This bill imposes sanctions involving Afghanistan and addresses related issues. The President must impose, with certain exceptions, visa- and property-blocking sanctions on any foreign individual or entity that (1) provides support to any terrorist group in Afghanistan, (2) is responsible for or complicit in serious human rights abuses in Afghanistan, or (3) plays a significant role in international narcotics trafficking centered in Afghanistan. The President may also impose such sanctions on any foreign individual or entity that provides certain support for (1) the Taliban or any Taliban member, or (2) any agency of the Taliban-controlled government of Afghanistan. Additionally, the Department of State must (1) require U.S. representatives to the United Nations to advocate and vote to maintain sanctions against the Taliban, and (2) encourage allies and partner countries to impose sanctions against the Taliban. The State Department may suspend the sanctions imposed under this bill upon certifying to Congress that the Taliban has taken certain actions, such as breaking all ties with other terrorist groups. The State Department must establish a task force to (1) implement a strategy relating to the evacuation of Afghanistan, and (2) identify individuals in Afghanistan who have sought admission into the United States as a refugee or humanitarian parolee. The bill requires various reports, including on (1) a revised strategy for engagement with South and Central Asian countries after the U.S. withdrawal from Afghanistan, (2) a counterterrorism strategy for Afghanistan, and (3) the extent of Taliban human rights abuses.

This resolution honors the life of Robert Dove, Parliamentarian Emeritus of the Senate, and offers the condolences of the Senate regarding his death.

This bill requires the Department of State to designate the Taliban as a foreign terrorist organization. (Among other things, such a designation allows the Department of the Treasury to require financial institutions to block transactions involving the organization.)

Consumer Financial Protection Bureau Accountability Act of 2021 This bill changes the source of funding for the Consumer Financial Protection Bureau (CFPB) from Federal Reserve System transfers to annual appropriations. Under current law, the transfers from the Federal Reserve System permit the CFPB to be funded outside of the annual appropriations process.

No Harbor for Terror Act This bill repeals authority granted to the President to except Iran's energy, shipping, and shipbuilding sectors from sanctions in order to provide for reconstruction assistance or economic development in Afghanistan.

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.

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 designates August 2021 as National Catfish Month. It also recognizes (1) the contributions of all workers, past and present, that produce, process, and provide catfish for the people of the United States; and (2) that purchasing U.S. farm-raised catfish supports farmers, jobs, and the economy of the United States.

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

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.