Restore the Rights of Property Owners under the Eviction Moratorium Issued by the CDC Act of 2021 This bill nullifies beginning on July 1, 2021, the emergency order (and any extensions of the order) issued by the Centers for Disease Control and Prevention on September 4, 2020, that restricted residential evictions during the COVID-19 emergency. It also prohibits the order from being reissued unless specifically authorized by law.
Disaster Reforestation Act This bill sets forth a special rule for the tax deduction for casualty losses of uncut timber (including pre-merchantable timber). It provides that in losses of any uncut timber from fire, storm, insects, invasive species, drought, or other casualty, or from theft, the basis for determining the amount of the deduction for such loss shall not be less than the excess of the value of such timber determined immediately before such loss was sustained, over the salvage value of such timber. To be eligible for the casualty loss deduction, the uncut timber subject to the loss must be reforested not later than the close of the five-year period beginning on the date of the loss.
Respect for Peace Corps Volunteers Act This bill allows the official seal or emblem of the Peace Corps and the name Peace Corps to be used on any death announcement, plaque, grave stone, or other grave marker of a former volunteer, officer, or employee of the Peace Corps.
Pandemic Unemployment Assistance Fraud Protection Act This bill creates several requirements for states to address fraudulent claims for Pandemic Unemployment Assistance (PUA), temporarily increases penalties for fraud related to PUA, and requires each state to establish a hotline for victims of unemployment fraud. Specifically, the bill requires states to cross reference PUA claims with federal and state prison records and E-Verify to ensure that claimants are eligible for PUA, submit to the Department of Labor plans to recover fraudulently obtained PUA, develop an anti-fraud task force to investigate and recover fraudulently obtained PUA, make restitution to Labor for the amount of any overpayment of PUA made by the state, and establish a hotline designed to encourage individuals who are victims of unemployment fraud and have received an incorrect statement of unemployment compensation to report that fraud. The bill also temporarily enhances the maximum penalty for fraud related to PUA through December 31, 2021, so that the offense is classified as fraud in relation to a presidentially declared major disaster or emergency and punishable by up to 30 years imprisonment, a fine of up to $1,000,000, or both.
Tax-Free Pell Grant Act This bill excludes from gross income, for income tax purposes, any amount received as a federal Pell Grant. It also expands the definition of qualified tuition and related expenses under the American Opportunity and Lifetime Learning tax credit to include computer or peripheral equipment (up to a maximum of $1,000), child and dependent care expenses, and course materials.
CBP Workload Staffing Model Act This bill requires the U.S. Customs and Border Protection (CBP) to develop and implement a workload staffing model for each of the U.S. Border Patrol and Air and Marine Operations. Such model shall include (1) consideration for essential frontline operator activities and functions, (2) variations in operating environments, and (3) present and planned infrastructure and technology. The CBP must also develop standard operating procedures for a workforce tracking system, train the workforce on the use of such system, and implement internal controls to ensure timely and accurate scheduling and reporting. The Department of Homeland Security (DHS) must review the model and provide feedback regarding the degree to which it is responsive to certain DHS recommendations.
This resolution designates June 21-June 25, 2021, as National Cybersecurity Education Week and encourages increased awareness about and acknowledgement of the importance of cybersecurity education.
Historic Tax Credit Growth and Opportunity Act of 2021 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit to 30% for small projects (rehabilitation expenditures not exceeding $3.75 million) and caps the credit for such projects at $750,000 for all taxable years. The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to the eligibility of tax-exempt use property for the credit.
Know Your Social Security Act This bill requires the Social Security Administration to provide Social Security account statements by mail to each individual who is 25 or older and who is eligible for, but not currently receiving, Social Security retirement benefits. Individuals may choose to receive their account statements electronically.
Save Our Afghan Allies Act This bill requires the Department of Defense to report to Congress a plan for admitting and relocating to the United States citizens of Afghanistan under an existing program. (The program provides special immigrant visas to eligible individuals who worked for U.S. or NATO forces in Afghanistan on or after October 7, 2001.)
Task Force on the Impact of the Affordable Housing Crisis Act of 2021 This bill establishes the Task Force on the Impact of the Affordable Housing Crisis and requires the task force to make recommendations on how to use affordable housing to improve the effectiveness of federal programs and improve life outcomes.
This bill revises provisions related to the required certification to the Securities and Exchange Commission by certain publicly traded companies that they are not owned or controlled by a foreign government. Under current law, a company must make this certification if the Public Company Accounting Oversight Board is unable to audit specified reports because the company has retained a foreign public accounting firm not subject to inspection by the board due to a position taken by an authority in that foreign jurisdiction. Under this bill, a company must submit this certification if a position taken by any foreign government (not only the foreign government in which the firm is located) prevents inspection of the firm. Furthermore, under current law, if the board is unable to inspect the company's public accounting firm for three consecutive years, the company's securities are banned from trade on a national exchange or through other methods. The bill reduces this time to two consecutive years.
