Emergency Funding for Child Protection Act This bill funds additional grants to states for child abuse or neglect prevention and treatment programs in response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. Specifically, states may use such grants to expand services, provide support to community-based organizations, purchase emergency supplies, and provide temporary direct payments to families caring for children under protective services supervision that are awaiting approval for government assistance, among other uses. The bill does not require states to match funding under these grants. The bill also provides funding to operate and expand the national child abuse hotline.
Higher Wages for American Workers Act of 2021 This bill increases the federal minimum wage, permanently establishes the E-Verify system and requires its use, and contains other related provisions. Specifically, the bill increases the minimum wage to $10 per hour, phased in over three years (five years for businesses with fewer than 20 employees), up from $7.25 per hour. The bill also phases in over three years an increase of the minimum wage for new employees less than 20 years old from $4.25 to $6 per hour, and increases the length of time an employee may be paid this lower minimum wage. Both minimum wages shall be adjusted for inflation every two years. All employers shall use E-Verify to electronically verify the employment eligibility of new employees, with phased-in deadlines that generally require all employers to comply within 18 months of this bill's enactment. This bill provides for various requirements related to E-Verify, including requiring employers to examine and verify certain identifying documents belonging to the employee. The bill increases civil penalties for various violations related to hiring, recruiting, and referring ineligible employees. Repeated violators may be debarred from receiving federal contracts, grants, or cooperative agreements. The bill also increases criminal fines for violators that engage in a pattern or practice of violations. If a state does not provide the Department of Homeland Security access to that state's driver's license and identity card information for E-Verify purposes, that state (and its local government entities) shall be ineligible for certain grants related to public works and economic development.
Family Support Services for Addiction Act of 2021 This bill directs the Substance Abuse and Mental Health Services Administration to award grants to certain nonprofits to develop or expand services for individuals with substance use disorders and their families.
New Markets Tax Credit Extension Act of 2021 This bill makes the new markets tax credit permanent. It also modifies the credit to (1) provide for an inflation adjustment to the limitation amount for the credit after 2021, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2020).
Iran Sanctions Relief Review Act of 2021 This bill restricts the President's authority to unilaterally undertake certain actions with respect to Iran and increases congressional oversight of those actions. Specifically, the President must report to Congress before terminating or waiving sanctions related to Iran or taking a licensing action that significantly alters U.S. foreign policy with respect to Iran. Each report must (1) describe the proposed action and its rationale, and (2) indicate whether or not the action is intended to significantly alter foreign policy concerning Iran. If the intention is to alter that policy, the report must provide additional information about the policy objectives and anticipated effects of the action. After the President submits a report, the bill provides Congress with a 30-day period to review it; this period is extended to 60 days for reports submitted between July 10 and September 7. During this period, Congress may enact a joint resolution approving or disapproving the action. During the review period, the President may not take the action unless Congress passes a joint resolution of approval; if Congress enacts a joint resolution of disapproval, the bill prohibits the President from taking the action. The bill also outlines procedures for the introduction and consideration of these types of joint resolutions.
Hospitality and Commerce Job Recovery Act of 2021 This bill extends existing and establishes new tax credits that assist the hospitality and restaurant industry. Specifically, it allows a conventionand trade show restart tax credit; extends the employee retention tax credit through 2021; suspends for taxable years 2021 through 2022, the limitation on entertainment expenses related to a trade or business, allows a restaurant and dining restart credit for businesses closed or forced to reduce services due to COVID-19 (i.e., coronavirus disease 2019); allows a 50% tax credit for travel expenditures; and allows a tax credit for unmerchantable inventory for the period between December 31, 2019, and before April 1, 2021.
Permanent Tax Relief for Working Families Act This bill makes permanent the modifications to the child tax credit that were included in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act). (The provisions increased the amounts of the credit and created a nonrefundable credit for a taxpayer's dependents who are not qualifying children. Under current law, the provisions are scheduled to expire at the end of 2025.)
K2 Veterans Care Act of 2021 This bill establishes a presumption of service-connection for certain diseases becoming manifest in a veteran who served on active duty at Karshi-Khanabad (K2) Air Base in Uzbekistan between January 1, 2001, and December 31, 2005. Specifically, there must be a presumption of service-connection for veterans who manifest illnesses that have a positive association with exposure to jet fuel, volatile organic compounds, high levels of particulate matter, depleted uranium, asbestos, or lead-based paint, as determined by the National Academies of Sciences, Engineering, and Medicine (NASEM). Under a presumption of service-connection, specific conditions diagnosed in certain veterans are presumed to have been caused by the circumstances of their military service. Health care benefits and disability compensation may then be awarded. Veterans who served at K2 Air Base during the specified period are eligible for Department of Veterans Affairs hospital care, medical services, and nursing home care for an illness that has been determined by NASEM to have a positive association with exposure to jet fuel, volatile organic compounds, high levels of particulate matter, depleted uranium, asbestos, or lead-based paint.
Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.) Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.
New Markets Tax Credit Extension Act of 2021 This bill makes the new markets tax credit permanent. It also modifies the credit to (1) provide for an inflation adjustment to the limitation amount for the credit after 2021, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2020).
Hospitality and Commerce Job Recovery Act of 2021 This bill extends existing and establishes new tax credits that assist the hospitality and restaurant industry. Specifically, it allows a conventionand trade show restart tax credit; extends the employee retention tax credit through 2021; suspends for taxable years 2021 through 2022, the limitation on entertainment expenses related to a trade or business, allows a restaurant and dining restart credit for businesses closed or forced to reduce services due to COVID-19 (i.e., coronavirus disease 2019); allows a 50% tax credit for travel expenditures; and allows a tax credit for unmerchantable inventory for the period between December 31, 2019, and before April 1, 2021.
Keystone XL Pipeline Construction and Jobs Preservation Act This bill authorizes the TransCanada Keystone Pipeline to construct, connect, operate, and maintain the pipeline facilities in Phillips County, Montana, for the import of oil from Canada to the United States.