ATF Accountability Act of 2021 This bill establishes a federal statutory process for licensed gun dealers, importers, or manufacturers to appeal a ruling or determination by the Bureau of Alcohol, Tobacco, Firearms and Explosives.
This resolution offers the condolences of the Senate regarding the death of Senator David Henry Gambrell and honors his life and legacy.
Children Have Opportunities in Classrooms Everywhere Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with elementary or secondary school. The bill also allows certain federal funds for elementary and secondary education to follow a student from a low-income household to the public school that the student attends or for tax-exempt educational expenses. Under current law, tax-exempt distributions in connection with elementary or secondary school are limited to tuition for a public, private, or religious school. The bill allows these distributions to be used additionally for curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities. Distributions may also be used for tuition and the purposes above in connection with a home school (whether treated as a home school or a private school under state law). In addition, the bill directs state educational agencies to allocate grant funds to ensure the funding follows students to their public school or for other tax-exempt educational expenses outlined by the bill. Each state that carries out these allocations must establish a plan that allows the parent or guardian of an eligible child to apply for grant funds.
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).
Audit the Pentagon Act of 2021 This bill requires the Department of Defense (DOD) to reduce spending for any department, agency, or other DOD element that DOD determines has not achieved an unqualified opinion on its full financial statements for the calendar year ending during that fiscal year. Specifically, the amount available to such department, agency, or element for the fiscal year when the determination is made must be 1% less than the amount otherwise authorized to be appropriated. Amounts unavailable to such department, agency, or element must be applied on a pro rata basis against each program, project, and activity. DOD must deposit such unavailable amounts in the general fund of the Department of the Treasury for purposes of deficit reduction.
This resolution designates the week of May 9-May 15, 2021, as National Police Week.
This bill authorizes the construction of a naval vessel in a foreign shipyard if the shipyard is located within the boundaries of a member country of the North Atlantic Treaty Organization and the cost of construction of such vessel in such shipyard will be less than the cost of construction of the vessel in a domestic shipyard.
Enhancing Coast Guard Readiness Act This bill provides an exception to the restriction on construction of U.S. Coast Guard vessels in foreign shipyards. Specifically, the bill allows Coast Guard vessels to be constructed in foreign shipyards that are located in NATO countries if the cost of construction is less than the cost would be if such construction occurred in a domestic shipyard.
Open America's Waters Act This bill repeals certain limitations on the types of vessels that may engage in coastwise trade, which is the domestic transportation of merchandise or passengers by vessels. The bill directs the U.S. Coast Guard to issue regulations that require all vessels permitted to engage in coastwise trade to meet all appropriate safety and security requirements.
Protecting Access to American Products Act This bill revises coastwise laws, commonly known as the Jones Act, that govern domestic transportation of merchandise or passengers by vessels. The Jones Act requires vessels transporting merchandise or passengers between Puerto Rico and other U.S. ports to be built in the Unites States, at least 75% owned by U.S. citizens, and mostly crewed by U.S. citizens. Specifically, the bill requires the head of a federal agency to temporarily waive Jones Act requirements upon request if there is no product carrier that meets such requirements and a good faith effort was made to locate a product carrier that complies with such requirements, approve or deny a waiver within 60 days after receiving a request, and notify Congress of any request it receives for a temporary waiver.
