Family and Medical Insurance Leave Act or the FAMILY Act This bill entitles every employee to a family and medical leave insurance (FMLI) monthly benefit payment of two-thirds of the employee's regular pay, limited to a maximum of $4,000, for not more than 60 days of qualified caregiving. The bill establishes the Office of Paid Family and Medical Leave within the Social Security Administration to administer the FMLI program. An FMLI benefit payment must be coordinated with any periodic benefits received under a state or local temporary disability insurance or family leave program. The bill imposes a tax on employers, employees, and self-employed individuals to fund FMLI benefits. It also establishes the Federal Family and Medical Leave Insurance Trust Fund to hold tax revenues.
Retail Revitalization Act of 2021 This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries.
Growing Renewable Energy and Efficiency Now Act of 2021 or the GREEN Act of 202 1 This bill provides tax incentives for investment in renewable energy resources and energy efficiency programs. Among other provisions, the bill extends for five years the tax credit for production of electricity from certain renewable resources (e.g., wind facilities, biomass, landfill trash facilities), allows an election to treat certain tangible property as energy property for purposes of the energy tax credit, and modifies certain provisions of the energy tax credit and expands the credit for four years; expands the 30% energy tax credit to include energy storage technology or qualified biogas property; extends for one year the tax credit for carbon oxide sequestration; allows elective payments in lieu of certain energy-related tax credits; modifies the phaseout provisions of the income and excise tax credits for biodiesel and renewable diesel and alternative fuels and extends the termination date for such credits; extends and increases the tax credits for nonbusiness energy property and the new energy efficient home tax credit; extends for five years the residential energy efficient property tax credit; increases the tax deduction for energy efficient commercial buildings; modifies the limitations on new qualified plug-in electric drive motor vehicles tax credit and allows a new credit for such vehicles that are previously-owned; allows a new tax credit for zero emission heavy vehicles (vehicles with a gross weight rating of not less than 14,000 pounds and not powered by an internal combustion engine); extends for five years the tax credits for qualified fuel cell motor vehicles and alternative fuel cell refueling property; provides for additional allocations of the advanced energy project tax credit; allows a new tax credit for the labor costs of installing mechanical insulation property; allows a new tax credit to promote environmental justice programs (programs to improve health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities); and requires the Department of the Treasury to report on the utility of data from the Greenhouse Gas Reporting Program for determining the amount of greenhouse gases emitted by taxpayers for purposes of imposing a fee on them for such emissions.
Scientific Integrity Act This bill revises provisions regarding the release of scientific research results by federal agencies. Each agency that funds, conducts, or oversees scientific research must (1) adopt and enforce a scientific integrity policy that includes requirements such as that scientific conclusions are not based on political considerations, and (2) submit such policy to the Office of Science and Technology Policy (OSTP) for approval. Each agency must make such policy available to the public and submit such policy to Congress. Agencies and the OSTP must periodically review the policies. The Government Accountability Office shall review implementation of the policies. Each agency shall (1) appoint a Scientific Integrity Officer, (2) establish a process for dispute resolution consistent with the scientific integrity policy, and (3) establish a specified training program for current and new employees.
Safe Routes to School Expansion Act This bill expands eligibility under the Highway Safety Improvement Program to include certain safety projects related to safe routes to school infrastructure improvements such as sidewalks, crosswalks, signage, bus stop shelters or protected waiting areas. The bill increases the federal share for the Department of Transportation (DOT) to fund improvements for pedestrian or bicyclist safety, safety of people with disabilities, and safe routes to school infrastructure. DOT must also carry out a safe routes to school program for the benefit of children in primary, middle, and high schools.
FEMA Empowering Essential Deliveries Act or the FEED Act This bill authorizes the Federal Emergency Management Agency (FEMA) to approve state, local, and Indian tribal government plans to partner with small and mid-size restaurants and nonprofit organizations to provide nutritious meals to individuals in need. Specifically, during the period following the President's emergency declaration of March 13, 2020, and under any subsequent major disaster declaration that supersedes it, FEMA may approve plans from state, local, and Indian tribal governments that (1) establish contracts with small and mid-sized restaurants and nonprofits, including faith-based organizations and soup kitchens, to prepare healthy meals for people in need; and (2) provide for partnerships with nonprofit organizations to purchase directly from food producers and farmers. FEMA shall waive federal matching requirements under the Robert T. Stafford Disaster Relief and Emergency Assistance Act during such period.
Paycheck Fairness Act This bill addresses wage discrimination on the basis of sex. Specifically, it (1) limits an employer's defense that a pay differential is based on a factor other than sex to only bona fide job-related factors in wage discrimination claims, (2) enhances nonretaliation prohibitions, (3) makes it unlawful to require an employee to sign a contract or waiver prohibiting the employee from disclosing information about the employee's wages, and (4) increases civil penalties for violations of equal pay provisions. Additionally, the Equal Employment Opportunity Commission (EEOC) and the Office of Federal Contract Compliance Programs must train EEOC employees and other affected parties on wage discrimination. The bill directs the Department of Labor to (1) establish and carry out a grant program for negotiation skills training for girls and women, (2) conduct studies to eliminate pay disparities between men and women, and (3) make available information on wage discrimination to assist the public in understanding and addressing such discrimination. The bill also establishes the Secretary of Labor's National Award for Pay Equity in the Workplace for an employer who has made a substantial effort to eliminate pay disparities between men and women. Finally, the bill requires the EEOC to issue regulations for collecting from employers compensation and other employment data according to the sex, race, and national origin of employees for use in enforcing laws prohibiting pay discrimination.
Nonprofit Energy Efficiency Act This bill requires the Department of Energy to establish a pilot program to award grants for providing nonprofit buildings with energy-efficiency materials.
Spotlight Act This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations. The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors (persons who contribute more than $5,000 per year to such organizations) on their information returns. The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.
Access Technology Affordability Act of 2021 This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2022 and terminates after 2026.
Improving Access to Health Care in Rural and Underserved Areas Act This bill directs the Health Resources and Services Administration to award up to 100 grants for federally qualified health centers or rural health clinics to provide accredited continuing medical education to their primary care providers.
Relaunching America's Workforce Act This bill establishes several grant programs to address employment, the workforce, and education access in response to the COVID-19 national emergency. The Department of Labor must provide grants in response to the COVID-19 national emergency to provide training and employment for dislocated, unemployed, and underemployed workers; support youth employment; establish workforce information systems improvements; provide reentry employment opportunities for justice system-involved youth or young adults, formerly incarcerated youths or adults, and former offenders; and create or expand apprenticeship programs. Programs directed towards assisting Native Americans and migrant and seasonal farmworkers may be extended. The Department of Education must provide grants to expand the capacity of adult education providers to prioritize serving adults with low-literacy or numeracy levels negatively impacted by the COVID-19 national emergency, and to improve or expand career and technical education programs and programs of study to respond to state and local needs as a result of the COVID-19 national emergency.
