cheaptrix/billsum-US_congress_and_house huggingface dataset:
REST Act

To amend the Internal Revenue Code of 1986 to increase the qualified business income deduction for taxpayers whose taxable income does not exceed $100,000, and for other purposes. 1. Short title This Act may be cited as the Relief and Equity for Small businesses through Tax Act REST Act 2. Increased qualified business income deduction for certain taxpayers (a) In general Section 199A (h) Increased deduction for certain individuals (1) In general In the case of a taxpayer whose taxable income does not exceed $100,000, subsections (a)(2) and (b) shall be applied by substituting 25 percent 20 percent (2) Inflation adjustment In the case of any taxable year beginning after 2022, the dollar amount in paragraph (1) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2021 calendar year 2016 If any increase determined under this paragraph is not a multiple of $1,000, such increase shall be rounded to the nearest multiple of $1,000. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Relief and Equity for Small businesses through Tax Act or the REST Act This bill increases from 20% to 25% the rate of the tax deduction for the business income of taxpayers whose taxable income does not exceed $100,000.
To amend title 49, United States Code, to establish a Center of Excellence to advance rail research and development.

To amend title 49, United States Code, to establish a Center of Excellence to advance rail research and development. 1. Rail research and development center of excellence Section 20108 of title 49, United States Code, is amended by adding at the end the following: (d) Rail research and development center of excellence (1) Center of excellence The Secretary shall establish a center of excellence to carry out research and development that improves the safety, efficiency and reliability of passenger and freight rail transportation. (2) Selection of host institution (A) In general The Secretary shall select an institution of higher education, or a consortium of institutions of higher education, to host and maintain the center of excellence established under paragraph (1). (B) Selection criteria In selecting a such an institution, the Secretary shall— (i) give preference to applicants with strong past performance related to rail research, education, and workforce development activities; (ii) consider the extent to which the applicant would involve public and private sector passenger and freight railroad operators; and (iii) consider the regional and national impacts of the applicant’s proposed research and development activities. (3) Use of funds The institution of higher education may use funds provided under this subsection to carry out basic and applied research, evaluation, education, workforce development, and training efforts related to safety, efficiency, reliability, resiliency, and sustainability of commuter rail, intercity high-speed rail, and freight rail transportation, including advances in rolling stock, advanced positive train control, human factors, rail infrastructure, shared corridors, grade crossing safety, inspection technology, remote sensing, rail systems maintenance, network resiliency, operational reliability, energy efficiency, and advanced technologies. (4) Federal share The Federal share of a grant under this subsection shall not exceed 50 percent of the costs of establishing and operating the center of excellence and related research activities carried out by the grant recipient. (5) Authorization of appropriations (A) Fiscal year 2022 There is authorized to be appropriated to the Secretary $7,500,000 for fiscal year 2022 for a grant under this subsection. (B) Fiscal years 2023 through 2026 There are authorized to be appropriated to the Secretary such sums as may be necessary for each of the fiscal years 2022 through 2026 for a grant under this subsection. (C) Availability Amounts appropriated pursuant to this paragraph shall remain available until expended. (6) Institution of higher education defined In this subsection, the term institution of higher education 20 U.S.C. 1001 .

Summary: This bill requires the Department of Transportation to establish a center of excellence through one or more institutions of higher education for research and development relating to the safety, efficiency, and reliability of commuter rail, intercity high-speed rail, and freight rail transportation.
Fair-Value Accounting and Budget Act

To amend the Congressional Budget and Impoundment Control Act of 1974 to provide for fair-value credit estimates, and for other purposes. 1. Short title This Act may be cited as the Fair-Value Accounting and Budget Act 2. Fair-value credit estimates (a) Fair-Value estimates Part A of title IV of the Congressional Budget and Impoundment Control Act of 1974 is amended by adding at the end the following: 407. Fair-value credit estimates (a) Fair-Value estimates Upon the request of the chair or the ranking member of the Committee on the Budget of the House of Representatives or the Senate, any estimate prepared by the Director of the Congressional Budget Office for a measure that establishes or modifies any program providing loans or loan guarantees shall, as a supplement to such estimate and to the extent practicable, provide a fair-value estimate of such loan or loan guarantee program. (b) Baseline estimates The Congressional Budget Office shall include estimates of loan and loan guarantee programs, on a fair-value and credit reform basis, as practicable, in its The (c) Enforcement If the Director of the Congressional Budget Office provides an estimate pursuant to subsection (a), the chair of the Committee on the Budget of the House of Representatives or the Senate may use such estimate to determine compliance with this Act and other budget enforcement requirements. (d) Annual report In 2021 and each year thereafter, not later than 90 days after the date the President submits to Congress a budget under section 1105(a) of title 31, United States Code, the Director of the Office of Management and Budget shall submit a report, to the Committees on the Budget of the House of Representatives and the Senate, on fair-value estimates of the cost of Federal credit programs. (e) Definition of fair-Value In carrying out this section, the Director of the Congressional Budget Office and the Director of the Office of Management and Budget shall use the definition of fair-value Fair Value Measurement and Application . (b) Clerical amendment The table of contents for the Congressional Budget and Impoundment Control Act of 1974 Act set forth in section 1(b) of such Act is amended by inserting after the item relating to section 406 the following new item: Sec. 407. Fair-value credit estimates. .

Summary: Fair-Value Accounting and Budget Act This bill requires the Congressional Budget Office to provide certain fair-value estimates of federal loan and loan guarantee programs. Under the bill, the fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair-value estimates generally use private-market interest rates to estimate the cost of a loan program rather than rates based on Treasury securities.
To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.

To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits. 1. Inclusion of certain face coverings and disinfectants as medical expenses for certain Federal tax benefits (a) In general For purposes of section 213 (b) Qualified COVID–19 prevention items For purposes of this section, the term qualified COVID–19 prevention items (1) face masks which are recommended by the Director of the Centers for Disease Control and Prevention for use by the general public to reduce the spread of COVID–19, and (2) hand sanitizers which are recommended by the Commissioner of Food and Drugs for use by general public to reduce the spread of COVID–19. (c) Specified period For purposes of this section— (1) In general The term specified period (2) COVID– 19 The term COVID–19 public health emergency 42 U.S.C. 247d (d) Treatment of plan amendments A plan or other arrangement that otherwise satisfies all applicable requirements of sections 106 and 125 of the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan or health flexible spending arrangement merely because such plan or arrangement is amended pursuant to a provision under this section and such amendment is retroactive, if— (1) such amendment is adopted no later than the last day of the plan year in which the amendment is effective, and (2) the plan or arrangement is operated consistent with the terms of such amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted.

Summary: This bill allows a medical expense tax deduction for face masks and hand sanitizers during the period of the COVID-19 (i.e., coronavirus disease 2019) public health emergency beginning on the enactment of this bill and ending when the COVID-19 emergency period has terminated.
E-Filing Standards Improvement Act

To amend the Internal Revenue Code of 1986 to provide electronic filing receipts to taxpayers who file tax returns via electronic filing process, and for other purposes. 1. Short title This Act may be cited as the E-Filing Standards Improvement Act 2. Electronic filing requirements amended to include receipts, rejection explanations (a) In general Section 6011(f) (3) The Secretary shall promote the use of electronically filed returns by requiring that all taxpayers submitting returns of tax via electronic filing process shall be issued an e-filing receipt via the taxpayer’s chosen method of correspondence which shall indicate the acceptance or rejection of a return, and if such return is rejected— (A) such receipt shall provide information about the steps necessary to resolve the issue causing such rejection, (B) the taxpayer shall be allowed 15 business days to correct and re-submit such return, and (C) if such return is not re-submitted within 15 business days, such return shall be treated as a paper return. . (b) Conforming amendment Section 6651 of such Code is amended by adding at the end the following new paragraph: (k) Treatment of returns granted extension or treated as paper returns under section 6011(f) In the case of a return granted a 15 business day extension or treated as a paper return under section 6011(f), such return shall be treated as timely filed by the taxpayer and not subject to the addition to the tax under subsection (a). . (c) Effective date The amendments made by this section shall apply to returns of tax submitted filing via electronic filing process after the date of the enactment of this Act.

Summary: E-Filing Standards Improvement Act This bill modifies requirements for electronic filing of tax returns. Specifically, it requires the Internal Revenue Service to issue an e-filing receipt to taxpayers who submit returns electronically that indicates acceptance or rejection of a return. If a return is rejected, the filing receipt must provide information for resolving the issue causing the rejection. The taxpayer shall be allowed 15 business days to correct and resubmit the return electronically.
Coast Guard Combat-Injured Tax Fairness Act

To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy. 1. Short title This Act may be cited as the Coast Guard Combat-Injured Tax Fairness Act 2. Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries (a) Application to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy The Combat-Injured Veterans Tax Fairness Act of 2016 ( Public Law 114–292 10 U.S.C. 1212 (1) in section 3(a), in the matter preceding paragraph (1), by inserting (or the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy) the Secretary of Defense (2) in section 4— (A) in the heading, by inserting and Secretary of Homeland Security Secretary of Defense (B) by inserting or the Secretary of Homeland Security The Secretary of Defense (C) by striking made by the Secretary made by that Secretary (b) Deadlines The Secretary of Homeland Security shall carry out the amendments made by subsection (a)— (1) in paragraph (1), not later than one year after the date of the enactment of this Act; and (2) in paragraph (2), on and after the date of the enactment of this Act.

Summary: Coast Guard Combat-Injured Tax Fairness Act This bill extends the provisions of the Combat-Injured Veterans Tax Fairness Act of 2016 to the Department of Homeland Security, with respect to the U.S. Coast Guard when it is not operating in the Department of the Navy. That act directed the Department of Defense to identify (1) certain disability severance payments paid after January 17, 1991, to veterans with combat-related injuries, from which it withheld amounts for tax purposes; and (2) the individuals to whom such severance payments were made.
World Health Organization Accountability Act

To prohibit the availability of United States contributions to the World Health Organization until Congress receives a full report on China and the COVID–19 pandemic, and for other purposes. 1. Short title This Act may be cited as the World Health Organization Accountability Act 2. Prohibition No Federal funds authorized to be appropriated or otherwise made available for United States contributions to the World Health Organization or for United States participation in any of the activities of the World Health Organization may be obligated or expended until the date on which the Secretary of State and the Secretary of Health and Human Services jointly submit to Congress a report describing the manner and extent to which the handling by the World Health Organization and the Government of the People’s Republic of China of the COVID–19 outbreak prior to March 11, 2020, contributed to the emergence of the COVID–19 global pandemic.

Summary: World Health Organization Accountability Act This bill prohibits using federal funds for contributions to the World Health Organization (WHO) or for U.S. participation in WHO activities until the Department of State and the Department of Health and Human Services report to Congress on the extent to which the WHO and the Chinese government's handling of the COVID-19 (i.e., coronavirus disease 2019) outbreak contributed to the global pandemic.
Vaccine INFO Act

To require the Secretary of Health and Human Services to issue revised regulations to require the dissemination of information on ACIP recommended immunizations to staff of nursing facilities. 1. Short title This Act may be cited as the Vaccine Information for Nursing Facility Operators Act Vaccine INFO Act 2. Requiring dissemination of information on ACIP recommended immunizations to staff of nursing facilities Not later than 6 months after the date of the enactment of this Act, the Secretary of Health and Human Services shall revise section 483.80 of title 42, Code of Federal Regulations, to require that the policies and procedures that are required under such section to be developed by a facility described in such section as part of the infection prevention and control program described in such section shall include policies and procedures to ensure that— (1) all individuals who are staff of the facility (as defined for purposes of such section) are provided information on the benefits and potential side effects for each immunization recommended by the Advisory Committee on Immunization Practices for health care personnel; (2) in the case that the facility offers such an immunization to an individual described in paragraph (1), the information described in such paragraph for the respective immunization so offered is provided to such individual before such immunization is offered to such individual by such facility; and (3) in the case that the facility does not offer such an immunization to individuals who are described in paragraph (1), the facility includes with the information required to be provided to such individuals under such paragraph for the respective immunization that is not so offered, information on the availability of such immunization, including locations for receiving such immunization, and the associated costs to the individual for such immunization.

Summary: Vaccine Information for Nursing Facility Operators Act or the Vaccine INFO Act This bill requires the Centers for Medicare & Medicaid Services to revise specified regulations that govern infection prevention and control programs in Medicare skilled nursing facilities and Medicaid nursing facilities to ensure that facilities provide their staff with specified information about certain immunizations. For each immunization recommended for health care personnel by the Advisory Committee on Immunization Practices, facilities must provide their staff with information about the benefits and potential side effects of each immunization. Additional requirements apply based on whether or not a facility offers any of the recommended immunizations to its staff. Facilities that offer such immunizations must provide the information to staff before offering the immunization. Facilities that do not offer such immunizations must also provide information to staff about the availability and costs of the immunizations.
Supporting the Foundation for the National Institutes of Health and the Reagan-Udall Foundation for the Food and Drug Administration Act

To increase funding for the Reagan-Udall Foundation for the Food and Drug Administration and for the Foundation for the National Institutes of Health. 1. Short title This Act may be cited as the Supporting the Foundation for the National Institutes of Health and the Reagan-Udall Foundation for the Food and Drug Administration Act 2. Reagan-Udall Foundation and Foundation for the National Institutes of Health (a) Reagan-Udall Foundation for the Food and Drug Administration Section 770(n) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 379dd(n) $500,000 and not more than $1,250,000 $1,250,000 and not more than $5,000,000 (b) Foundation for the National Institutes of Health Section 499(l) of the Public Health Service Act ( 42 U.S.C. 290b(l) $500,000 and not more than $1,250,000 $1,250,000 and not more than $5,000,000 November 30, 2021 Reported from the Committee on Energy and Commerce

Summary: Supporting the Foundation for the National Institutes of Health and the Reagan-Udall Foundation for the Food and Drug Administration Act This bill increases the amount of funds each fiscal year that the Food and Drug Administration (FDA) must transfer to the Reagan-Udall Foundation for the FDA and that the National Institutes of Health (NIH) must transfer to the Foundation for the NIH. Specifically, it requires each agency to increase the amount transferred to its respective foundation (1) from a minimum of $500,000 to a minimum of $1,250,000, and (2) from a maximum of $1,250,000 to a maximum of $5,000,000.
Katherine’s Law for Lung Cancer Early Detection and Survival Act of 2021

To amend title XXVII of the Public Health Service Act to expand the availability of coverage for lung cancer screenings without the imposition of cost sharing. 1. Short title This Act may be cited as the Katherine’s Law for Lung Cancer Early Detection and Survival Act of 2021 2. Findings Congress finds the following: (1) Lung cancer is the number 1 killer of all cancers. (2) Lung cancer causes more deaths than prostate cancer, breast cancer, and colorectal cancer combined. (3) The reason for the extremely low 5-year survival rate in lung cancer patients is the difficulty to find it at early stages (as patients have no symptoms at early stages). (4) For all stages of lung cancer, the overall 5-year survival rate is 19 percent, while such rate is 98 percent for prostate cancer and 90 percent for breast cancer (all stages). (5) Early detection of lung cancer through screening could dramatically increase survival rates for patients. 3. Expanding the availability of coverage for lung cancer screenings without the imposition of cost sharing (a) In general Section 2713 of the Public Health Service Act ( 42 U.S.C. 300gg–13 (1) in subsection (a)— (A) in paragraph (2), by striking and (B) in paragraph (3), by striking the period at the end and inserting a semicolon; (C) in paragraph (4), by striking the period at the end and inserting ; and (D) by redesignating paragraph (5) as paragraph (6); and (E) by inserting after paragraph (4) the following new paragraph: (5) lung cancer screenings, in addition to any coverage for such screenings provided pursuant to paragraph (1), for individuals who have a high risk of lung cancer due to genetic, occupational, family history, or other exposures and who has a referral from a specialist (such as a pulmonary medicine physician), provided that such specialist explains the benefits and harms of such screenings and the individual’s risk of lung cancer. ; and (2) by adding at the end the following new subsection: (d) Special rule for certain lung cancer screenings In the case of a lung cancer screening furnished to an individual that would be a service described under subsection (a)(1) but for the fact that the individual stopped smoking more than 15 years prior to the date of such screening or is 80 years of age or older as of such date, such screening shall be deemed to be a service so described under such subsection. . (b) Effective date The amendments made by subsection (a) shall apply with respect to plan years beginning on or after January 1, 2022.

Summary: Katherine's Law for Lung Cancer Early Detection and Survival Act of 2021 This bill requires private health insurance plans to cover, without cost sharing, screenings for the detection of lung cancer for certain high-risk individuals.
No Mask Mandates Act

To provide that no person may be required to wear a face covering on Federal property or while traveling in interstate commerce, and for other purposes. 1. Short title This Act may be cited as the No Mask Mandates Act 2. Prohibition on Federal mask mandates Notwithstanding any other provision of law, no person may be required to wear a face covering on Federal property or while traveling in interstate commerce.

Summary: No Mask Mandates Act This bill prohibits mandates that require individuals to wear a mask or other face covering on federal property or while traveling in interstate commerce.