Paying a Fair Share Act of 2021 This bill requires an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2021. The bill also expresses the sense of the Senate that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.
Middle Class Savings Act This bill modifies the tax brackets that apply to taxes on capital gains. The bill aligns the thresholds with the brackets for the regular income tax rates enacted in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act).
Combatting COVID Unemployment Fraud Act of 2021 This bill requires additional documentation for individuals seeking pandemic unemployment assistance, requires state unemployment agencies to use designated fraud prevention tools, and otherwise addresses pandemic-related unemployment benefits.
Non-Opioids Prevent Addiction In the Nation Act or the NOPAIN Act This bill temporarily establishes separate payments for certain non-opioid treatments under the Medicare prospective payment system for hospital outpatient department services and the payment system for ambulatory surgical center services. The bill applies to pain management treatments that are able to replace or reduce opioid consumption, as shown through clinical trials or data.
Harmful Algal Bloom Essential Forecasting Act This bill requires the Harmful Algal Bloom Operational Forecast System to continue to operate during a government shutdown by designating certain services related to the system as excepted services under the Anti-Deficiency Act.
Pregnant Workers Fairness Act This bill prohibits employment practices that discriminate against making reasonable accommodations for qualified employees affected by pregnancy, childbirth, or related medical conditions. A qualified employee is an employee or applicant who, with or without reasonable accommodation, can perform the essential functions of the position, with specified exceptions. Specifically, the bill declares that it is an unlawful employment practice to fail to make reasonable accommodations to known limitations of such employees unless the accommodation would impose an undue hardship on an entity's business operation; require a qualified employee affected by such condition to accept an accommodation other than any reasonable accommodation arrived at through an interactive process; deny employment opportunities based on the need of the entity to make such reasonable accommodations to a qualified employee; require such employees to take paid or unpaid leave if another reasonable accommodation can be provided; or take adverse action in terms, conditions, or privileges of employment against a qualified employee requesting or using such reasonable accommodations. The bill sets forth enforcement procedures and remedies that cover different types of employees in relation to such unlawful employment practices. The Equal Employment Opportunity Commission must provide examples of reasonable accommodations that shall be provided to affected employees unless the employer can demonstrate that doing so would impose an undue hardship. The bill prohibits state immunity under the Eleventh Amendment to the Constitution from an action for a violation of this bill.
This bill eliminates federal pandemic unemployment compensation on May 31, 2021. Under current law, this supplementary compensation is available to claimants in participating states until September 6, 2021.
Contents of Our Character Act of 2021 This bill prohibits agencies from using federal funds to conduct or promote specified workplace training related to race or sex.
Defund the Wuhan Institute of Virology Act This bill prohibits making federal funds available to the Wuhan Institute of Virology in China. The Government Accountability Office must report to Congress on federal funds given to the institute over the past 15 years. The report must list any such funds that the institute provided to the Chinese government, the Chinese Communist Party, or affiliates of these entities.
This bill waives certain eligibility requirements for hospitals participating in the 340B drug discount program (i.e., a program that allows entities to receive covered outpatient drugs at reduced prices from manufacturers) during the COVID-19 (i.e., coronavirus disease 2019) public health emergency. Specifically, the bill waives the required minimum proportion of low-income patients served for hospitals that began participating in the program during or prior to the COVID-19 emergency.
COVID-19 Origin Act of 2021 This bill requires the Office of the Director of National Intelligence (ODNI) to declassify all information relating to potential links between the Wuhan Institute of Virology and the origin of COVID-19. The ODNI shall submit to Congress an unclassified report containing such information, with redactions only as necessary to protect sources and methods.
Providing Assistance for Vital Enhancements Act or the PAVE Act This bill provides FY2021 supplemental appropriations to the Department of Transportation for providing emergency assistance to states with transportation projects and activities. Funds may be used for certain projects that are otherwise eligible for funding through the Surface Transportation Block Grant program (e.g., construction of highways, bridges, and tunnels and some transit capital projects). Funds may also be used for administrative and operating expenses, including employee salaries. Additionally, the federal share of the funds shall be up to 100% (at the election of the recipient) and shall be available for any nonfederal share of other transportation grants, programs, and projects. The bill designates the funding as emergency spending, which is exempt from discretionary spending limits. Additionally, the amounts provided by the bill are designated as an emergency requirement pursuant to the Statutory Pay-As-You-Go Act of 2010 (PAYGO) and the Senate PAYGO rule. (This exempts the budget effects from being counted for the purposes of enforcing the PAYGO rules.)
