Workers' Memorial Day This bill establishes Workers' Memorial Day as a federal holiday.
Restoring Faith in Elections Act This bill establishes certain standards for voting, including voting by mail, in federal elections. It also establishes certain requirements for voter registration and maintenance of official lists of eligible voters. First, the bill establishes certain requirements for voting by mail in federal elections, including by requiring mail-in ballots to be received by the time the polls close on election day. Additionally, the bill makes it unlawful to possess or return a mail-in ballot completed by another person (commonly referred to as ballot harvesting), with exceptions. A violator is subject to criminal penalties—a fine, a prison term of up to one year, or both. Further, the bill establishes certain requirements for reporting results of federal elections, including by requiring states to count all eligible ballots within 24 hours after the election. Next, the bill provides for the automatic registration of eligible voters. The Election Assistance Commission must make grants to states to implement these automatic voter registration programs. The bill requires voters to present photo identification to vote. It also requires states and jurisdictions to use standards that apply equally to all methods of voting used in federal elections, including standards related to signature verification. Finally, the bill establishes the National Deconfliction Voting Database and Clearinghouse to serve as a database and clearinghouse for voter registration records and lists of eligible voters. Additionally, each state must certify that it has removed ineligible voters from the official lists of eligible voters prior to the federal election.
Jobs and Childcare for Military Families Act of 2021 This bill allows an employer a work opportunity tax credit for hiring the spouse or domestic partner of a member of the Armed Forces and requires the creation of programs for service members to pay for childcare on a pretax basis. Specifically, an employer may receive a tax credit equal to 40% of a new employee's first-year wages if the employer hires a service member's spouse or domestic partner (as recognized under state law or by the Armed Forces). Currently, a similar tax credit exists for employers who hire certain disadvantaged individuals, including disadvantaged veterans. The Department of Defense and the Department of Homeland Security (with respect to the Coast Guard) must implement flexible spending arrangements that permit members of the Armed Forces to use basic pay and compensation to pay on a pretax basis for dependent childcare.
Expanding Penalty Free Withdrawal Act This bill expands the exceptions in the Internal Revenue Code that permit penalty-free distributions to unemployed individuals from retirement plans. The 10% additional tax on early distributions from retirement plans does not apply to an individual after separation from employment if (1) the individual has received federal or state unemployment compensation for 26 consecutive weeks or, if less, the maximum period available under state law; and (2) the distributions are made during the year or the succeeding year in which the compensation is paid. The exception is limited to the lesser of (1) $50,000 from all plans of the individual over a one-year period, or (2) the greater of $10,000 or one-half of the fair market value of the individual's retirement plans and the nonforfeitable portion of the individual's defined contribution plans. The exception does not apply to distributions that are (1) included in the existing exception for distributions to unemployed individuals for health insurance premiums, or (2) are made after the individual has been employed for at least 60 days after the separation.
EITC Modernization Act This bill extends the earned income tax credit to taxpayers with certain dependents, including children and aged dependents, and to qualifying students. It also establishes a matching grant program for tax return preparation assistance for low-income taxpayers.
Care Packages for Our Heroes Act of 2021 This bill directs the U.S. Postal Service to establish rates of postage for packages shipped by priority mail from the United States to a foreign Army Post Office, Fleet Post Office, or Diplomatic Post Office address that limit the charge for distance traveled.
Ensuring Homeowner and Occupant Monetary Encouragement and Stability Act or the Ensuring HOMES Act This bill sets forth additional housing protections during the COVID-19 (i.e., coronavirus disease 2019) emergency period. Mortgage holders and lenders are prohibited from requiring payment on a mortgage deferred during the COVID-19 emergency period until the later of (1) the last day of the loan term, or (2) the end of the deferral period. The bill establishes the Tenant Protection Program that provides loans to landlords who waive rent during the COVID-19 emergency period. The bill also provides for forgiveness of these loans if the landlord provides lease extensions and agrees not to evict tenants. This bill applies retroactively to the beginning of the COVID-19 emergency period and applies to any future declared COVID-19 emergency period.
Bonuses for Cost-Cutters Act of 2021 This bill expands the awards program for cost-saving identifications by federal employees of fraud, waste, or mismanagement to include identifications of certain operational expenses that are wasteful. An agency must propose any such identified wasteful expenses for rescission. The bill also doubles the maximum cash award that may be made under the program.
