This resolution requests that the President transmit to the House of Representatives documents related to the amount of funding that was provided in specified laws regarding COVID-19 (i.e., coronavirus disease 2019) and is currently unspent. The specified laws include the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; the Families First Coronavirus Response Act; the Coronavirus Aid, Relief, and Economic Security Act (CARES Act); the Paycheck Protection Program and Health Care Enhancement Act; and Division N of the Consolidated Appropriations Act, 2021.
Accelerating Carbon Capture and Extending Secure Storage through 45Q Act or the ACCESS 45Q Act This bill extends the tax credit for carbon oxide sequestration through 2035 and allows taxpayers an election to receive payments in lieu of the credit. The bill also permits an allowance of the carbon oxide tax credit against the base erosion minimum tax. The base erosion minimum tax is a tax on large corporation that is calculated after adding back to taxable income certain deductible payments made to related foreign persons.
Teacher Victims' Family Assistance Act of 2021 This bill establishes the Teacher Victims' Family Trust Fund, from which the Department of Education (ED) must provide financial assistance to certain family members of elementary and secondary school teachers and staff members who are killed by an act of violence while performing their school duties. The bill also increases from 11% to 13% the excise tax on shells and cartridges and provides the trust fund with funding equivalent to the revenues received from the tax increase. Specifically, ED must provide victims' families with (1) funeral assistance; (2) a death benefit payment for the surviving spouse, dependent child, or other next of kin; (3) a monthly living allowance for the surviving spouse until death or remarriage or, if there is no surviving spouse, for each dependent child until age 18; and (4) undergraduate education assistance for each dependent child for five years. Additionally, the bill excludes from a victim's income, for tax purposes, the amount of wages earned in the year of death. It also excludes victims' family assistance received under the bill from gross income for any taxable year.
Charitable Giving Tax Deduction Act This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law.
Helping Gig Economy Workers Act of 2021 This bill temporarily permits digital marketplace companies (e.g., Lyft, DoorDash, Airbnb, etc.) to provide benefits to workers during the COVID-19 (i.e., coronavirus disease 2019) pandemic without such actions establishing those workers as employees or independent contractors or establishing the company as a joint employer under federal, state, or local laws. This bill applies to digital marketplace companies that provide, among other things, financial assistance, health benefits, training, health checks and personal protective equipment to individuals working through such marketplaces during the period beginning on March 15, 2020, and ending on the later of December 31, 2021, or the expiration of the COVID-19 public health emergency.
America Votes Act of 2021 This bill permits the use of sworn written statements to meet identification requirements for voting in federal elections. Specifically, an individual who is required to present identification as a condition of voting in a federal election may meet this requirement by presenting a sworn written statement attesting to the individual's identification and that he or she is registered to vote in the election. An individual who wants to vote by mail may submit such a statement with the ballot. States with an identification requirement must make copies of a preprinted version of the statement available for individuals to complete. Additionally, states must provide these individuals with a regular ballot instead of a provisional ballot. The bill does not apply to first-time voters registering by mail.
This resolution impeaches President Donald John Trump for high crimes and misdemeanors. Specifically, the resolution sets forth an article of impeachment stating that President Trump incited an insurrection against the government of the United States. The article states that prior to the joint session of Congress held on January 6, 2021, to count the votes of the electoral college, President Trump repeatedly issued false statements asserting that the presidential election results were fraudulent and should not be accepted by the American people or certified by state or federal officials; shortly before the joint session commenced, President Trump reiterated false claims to a crowd near the White House and willfully made statements to the crowd that encouraged and foreseeably resulted in lawless action at the Capitol; members of the crowd, incited by President Trump, unlawfully breached and vandalized the Capitol and engaged in other violent, destructive, and seditious acts, including the killing of a law enforcement officer; President Trump's conduct on January 6, 2021, followed his prior efforts to subvert and obstruct the certification of the presidential election, which included a threatening phone call to the Secretary of State of Georgia on January 2, 2021; President Trump gravely endangered the security of the United States and its institutions of government, threatened the integrity of the democratic system, interfered with the peaceful transition of power, and imperiled a coequal branch of government; and by such conduct, President Trump warrants impeachment and trial, removal from office, and disqualification to hold U.S. office.
Protect Act This bill duplicates certain requirements for private health insurance plans with respect to preexisting conditions, enrollment eligibility, genetic testing, and discrimination based on health-related factors.
Stopping Doctor Shortages Act This bill makes certain full-time health care practitioners eligible for the Public Service Loan Forgiveness program. Specifically, the bill extends program eligibility to health care practitioners who work at a nonprofit or public hospital or facility but are prohibited under state law from being directly employed by the hospital or facility.
Border Business COVID-19 Rescue Act This bill requires the Small Business Administration to establish a loan program to assist border businesses that are directly impacted by the COVID-19 (i.e., coronavirus disease 2019) pandemic. For the purposes of this bill, the term border business refers to a business that (1) is eligible for an economic injury disaster loan, (2) has its principal office located in the contiguous United States and is located within 25 miles of the U.S. border, (3) has fewer than 50 employees and annual revenue of $1 million or less, and (4) demonstrates a reduction in revenue from specified prior periods. Recipients must use loan funds for purposes related to COVID-19 such as (1) providing sick leave to employees, (2) meeting increased costs arising from interrupted supply chains, or (3) paying for logistical expenses associated with border closures.
No Fencing at the United States Capitol Complex Act This bill prohibits the use of federal funds for permanent fencing around the perimeter of any U.S. Capitol buildings or grounds. On January 7, 2021, in response to the previous day's events, razor wire fencing was erected to secure the perimeter of the U.S. Capitol; the fencing was initially to remain in place for 30 days and has since been kept in place through periodic extensions.
Recreational Lands Self-Defense Act of 2021 This bill requires the U.S. Army Corps of Engineers to allow an individual to possess a firearm at a Corps water resources development project as long as the individual's possession of the firearm is in compliance with the law of the state in which the project is located.
