Recovering Excessive Funds for Unused and Needless Drugs Act of 2021 or the REFUND Act of 2021 This bill requires drug manufacturers to issue rebates to the Centers for Medicare & Medicaid Services (CMS) in relation to discarded amounts (i.e., amounts remaining after administration) of single-dose vial drugs that are covered under Medicare. Manufacturers that fail to comply are subject to civil penalties. The CMS must determine rebate amounts based on payment claims from providers. (Currently, providers may receive payment under Medicare for discarded amounts of single-dose vial drugs through the use of a specific claims modifier.)
Remote and Mobile Worker Relief Act of 2021 This bill prohibits the wages or other remuneration earned by an employee who is a resident of a taxing jurisdiction (i.e., states, localities, the District of Columbia, territories or possessions) and performs employment duties in more than one taxing jurisdiction from being subject to income tax in any other taxing jurisdiction other than (1) the taxing jurisdiction of the employee's residence, and (2) the taxing jurisdiction within which the employee is present and performing employment duties for more than 30 days during the calendar year in which the wages or remuneration are earned. The 30-day requirement is extended to 90 days in 2020 and 2021 for employees performing duties outside the taxing jurisdiction of their residence during the COVID-19 pandemic. The bill exempts employers from income tax withholding and information reporting requirements for employees not subject to income tax in the taxing jurisdiction. For purposes of determining penalties related to withholding and information reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent in the taxing jurisdiction in the absence of the employer's actual knowledge of fraud or collusion between the employer and employee to evade tax. For the purposes of this bill, the term employee excludes professional athletes, professional entertainers, production employees who perform services in connection with certain film, television, or other commercial video productions, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis. The bill also sets forth a rule for the classification of wages earned by employees working remotely.
Fourth Amendment Is Not For Sale Act This bill generally prohibits law enforcement and intelligence agencies from obtaining U.S. customer or subscriber records or any illegitimately obtained information from a third party in exchange for anything of value (e.g., purchasing such information). Records or information obtained in violation of this bill are inadmissible as evidence in any trial, hearing, or other legal proceeding.
Medicare at 50 Act This bill establishes a Medicare buy-in option for certain qualifying individuals and also repeals restrictions relating to prescription drug prices under the Medicare prescription drug benefit. Specifically, the bill allows individuals aged 50 to 64 to enroll in Medicare if such individuals would otherwise qualify for Medicare at the age of 65. The Centers for Medicare & Medicaid Services (CMS) must determine enrollment periods and set premiums for the buy-in option established under the bill, in accordance with specified requirements. The CMS must also award grants to states and nonprofit organizations for outreach and enrollment activities relating to the buy-in option. The bill also repeals provisions that prohibit the CMS from negotiating the prices of prescription drugs or from establishing a formulary under the Medicare prescription drug benefit.
Natural Gas Export Expansion Act This bill revises requirements regarding natural gas imports or exports to expand the expedited application and approval process to any nation, even if not a party to a free trade agreement with the United States, that is not specifically excluded by this bill. The bill excludes any nation subject to sanctions or trade restrictions imposed by the United States or excluded by the President or Congress for national security reasons.
Real Estate Valuation Fairness and Improvement Act of 2021 This bill establishes the Interagency Task Force on Real Estate Valuation to harmonize among specified agencies and entities the underwriting standards that govern residential and commercial real estate valuations. The task force must also study racial disparities in the valuation and price of certain residential real estate. The bill also establishes a grant program for states, nonprofit organizations, and institutions of higher education to promote diversity and inclusion in the appraisal profession.
PPP Flexibility for Farmers, Ranchers, and the Self-Employed Act This bill makes various changes to the Paycheck Protection Program (PPP) with respect to certain loans, loan applicants, and loan recipients. First, the bill permits farming partnerships with gross farming income from self-employment to request a recalculation of the amount of their PPP loans based on the partners' distributive shares of gross income from the partnership. The recalculation is available retroactively for loans made on or before the date of enactment of this bill. Additionally, applicants for PPP loans may calculate their maximum loan amount based on the applicant's Internal Revenue Service Form 1040, Schedule C (i.e., profit or loss from a business). This applies retroactively to PPP loans made or approved on or before December 27, 2020. The bill also increases the maximum amount of a second draw PPP loan for individuals who received PPP loan forgiveness. The maximum second draw PPP loan amount for an eligible individual includes the increased PPP loan amount the individual would have received under the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act had the individual not already received loan forgiveness. This applies retroactively to second draw loans made on for before the date of enactment of this bill. The bill changes from a quarterly period to any contiguous 90-day period the calculation of revenue loss in determining eligibility for a second draw PPP loan. The bill also extends certain dates with respect to the administration of the PPP.
Construction Consensus Procurement Improvement Technical Corrections Act This bill prohibits the federal government from using reverse auctions for complex, specialized, or substantial design and construction services. Reverse auctions allow the sellers to bid down the price of a project and typically result in the contractor with the lowest bid winning the contract. The Federal Acquisition Regulatory Council must define complex, specialized, or substantial design and construction services . The General Services Administration shall report to specified congressional committees on this bill's effectiveness.
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Access to Contraception for Servicemembers and Dependents Act of 2021 This bill addresses Department of Defense (DOD) contraceptive care and family planning services. Specifically, the bill prohibits cost-sharing requirements with respect to TRICARE beneficiaries for specified prescription contraceptives. Additionally, the bill prohibits cost-sharing requirements for TRICARE Select and TRICARE Prime beneficiaries in relation to any in-network method of contraception or contraceptive care (including with respect to insertion, removal, and follow-up), any sterilization procedure, or any related patient education or counseling service. The bill requires DOD to provide information on all methods of emergency contraception and care to sexual assault survivors at its medical treatment facilities. Upon request by a sexual assault survivor, DOD must provide such emergency contraception or a prescription for emergency contraception. Finally, DOD must establish a uniform standard curriculum for education programs on family planning for all members of the Armed Forces. Such education programs must be provided to service members during their first year of service and at other appropriate times, as determined by each military department.
Domenic and Ed's Law This bill requires the Department of Education (ED) to discharge a parent borrower's liability on Federal Family Education Loans if the student on whose behalf the parent incurred the loans becomes disabled. Specifically, ED must discharge the liability on loans that parents incurred on behalf of a student who (1) has become permanently and totally disabled, or (2) is unable to engage in any substantial gainful activity due to a physical or mental impairment that can be expected to result in death or has lasted or is expected to last continuously for at least 60 months. Under current law, ED is required to discharge a parent borrower's liability on these loans only if the student dies.
Manufacturing USA Expansion Act of 2021 This bill expands the Manufacturing USA Program, which is a network of research institutes that collaborate to develop advanced manufacturing technologies. Specifically, the bill authorizes the National Institute of Standards and Technology, in coordination with other relevant federal agencies, to establish new institutes under the program and provide financial assistance awards and other supports for the program. The Department of Commerce must integrate into the program minority-serving institutions, historically Black colleges or universities, and tribal colleges or universities. Further, Commerce must establish policies to promote the domestic production of technologies developed through the program. Additionally, the bill establishes an advisory council for the program to make recommendations related to the manufacturing workforce.
