This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
Sponsored bills
This resolution designates August 2021 as National Catfish Month. It also recognizes (1) the contributions of all workers, past and present, that produce, process, and provide catfish for the people of the United States; and (2) that purchasing U.S. farm-raised catfish supports farmers, jobs, and the economy of the United States.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Maurice Robert Gravel, former Senator from Alaska.
Physical Therapist Workforce and Patient Access Act of 2021 This bill makes physical therapists eligible for the National Health Service Corps Loan Repayment Program. This program assists primary care, mental health, and dental providers in repaying eligible student loans in exchange for working in areas with shortages of such providers.
Medicare Access to Radiology Care Act of 2021 This bill provides for Medicare coverage of services that are furnished by a certified radiologist assistant under the supervision of a radiologist. Payment must be made to the supervising radiologist.
Collegiate Housing and Infrastructure Act of 2021 This bill allows tax-exempt charitable or educational organizations to make collegiate housing and infrastructure grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) that apply such grants to their collegiate housing property. A collegiate housing and infrastructure grant is a grant to provide, improve, operate, or maintain collegiate housing property that may involve more than incidental social, recreational, or private purposes. The grant must be for purposes that would be permissible for a dormitory or other residential facility of the college or university with which the collegiate housing property is associated. The grant may not be used to provide physical fitness facilities.
Making Education Affordable and Accessible Act of 2021 This bill reauthorizes through FY2027 and revises the Fund for the Improvement of Postsecondary Education (FIPSE) program. The bill also authorizes new grants under the FIPSE program. Specifically, the Department of Education may award grants to institutions of higher education for dual or concurrent enrollment programs or early college high school programs that allow high school students to earn postsecondary credits.
Prevent Interruptions in Physical Therapy Act of 2021 This bill allows a physical therapist to receive payment under Medicare for services provided to the physical therapist's patients by another physical therapist through a qualifying temporary arrangement, regardless of the geographic area or population served. Currently, physical therapists may only receive payment with respect to such arrangements for services provided in medically underserved, rural, or health professional shortage areas.
This bill requires the Department of the Treasury to instruct the U.S. executive directors at certain multilateral development banks, such as the Asian Development Bank, to oppose providing a loan, financial assistance, or technical assistance to China. The executive directors must also advocate and vote to end lending and assistance to a country that has exceeded certain income thresholds.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Carl Levin, former Senator for Michigan.