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HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

H.R.5376 - Inflation Reduction Act of 2022 This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, child care, health care, taxes, immigration, and the environment. For example, the bill provides funding for management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

H.R.5376 - Inflation Reduction Act of 2022 This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, child care, health care, taxes, immigration, and the environment. For example, the bill provides funding for management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare. HR 2617, the Consolidated Appropriations Act of 2023 This bill revises provisions regarding agency reporting of performance goals. Specifically, the description of how the performance goals are to be achieved shall include (1) the human capital, training, data and evidence, information technology, and skill sets required to meet such goals; and (2) the technology modernization investments, system upgrades, staff technology skills and expertise, stakeholder input and feedback, and other resources and strategies required to meet such goals. The bill requires an agency's chief performance improvement office to provide the description (currently, the description is provided by an agency's chief human capital office).

HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

H.R.8152 - To provide consumers with foundational data privacy rights, create strong oversight mechanisms, and establish meaningful enforcement. A legislative analyst in the Congressional Research Service will begin analyzing this legislation after text becomes available.

H.R.8152 - To provide consumers with foundational data privacy rights, create strong oversight mechanisms, and establish meaningful enforcement. A legislative analyst in the Congressional Research Service will begin analyzing this legislation after text becomes available.

H.R.8152 - To provide consumers with foundational data privacy rights, create strong oversight mechanisms, and establish meaningful enforcement. A legislative analyst in the Congressional Research Service will begin analyzing this legislation after text becomes available.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP).

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP).

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP). HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP). HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards.

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards.

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress

HR 1816 Information Transparency & Personal Data Control Act: Summary is in progress

HR 1816 Information Transparency & Personal Data Control Act: Summary is in progress

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP). HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

HR 1319 American Rescue Plan 0f 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically, the bill provides funding for agriculture and nutrition programs, including the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); schools and institutions of higher education; child care and programs for older Americans and their families; COVID-19 vaccinations, testing, treatment, and prevention; mental health and substance-use disorder services; emergency rental assistance, homeowner assistance, and other housing programs; payments to state, local, tribal, and territorial governments for economic relief; multiemployer pension plans; small business assistance, including specific programs for restaurants and live venues; programs for health care workers, transportation workers, federal employees, veterans, and other targeted populations; international and humanitarian responses; tribal government services; scientific research and development; state, territorial, and tribal capital projects that enable work, education, and health monitoring in response to COVID-19; and health care providers in rural areas. The bill also includes provisions that extend unemployment benefits and related services; make up to $10,200 of 2020 unemployment compensation tax-free; make student loan forgiveness tax-free through 2025; provide a maximum recovery rebate of $1,400 per eligible individual; expand and otherwise modify certain tax credits, including the child tax credit and the earned income tax credit; provide premium assistance for certain health insurance coverage; and require coverage, without cost-sharing, of COVID-19 vaccines and treatment under Medicaid and the Children's Health Insurance Program (CHIP). HR5376--Build Back Better Act: This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build Back Better Act.). For example, the bill provides funding for: management of the National Forest System; job placement and career services; safe drinking water, energy-efficiency, and weatherization projects; electric vehicles and zero-emission, heavy-duty vehicles; public health infrastructure and supply chain resiliency; housing, rental, and homeowner assistance programs; cybersecurity programs; tribal infrastructure, housing, environmental, and health programs; wildfire prevention, drought relief, conservation efforts, and climate change research; small business assistance and development; transit services and clean energy projects in low-income communities; and infrastructure and administration of the Department of Veterans Affairs. Additionally, the bill establishes programs to provide up to six semesters of free community college, free childcare for children under the age of six, free universal preschool services, and health benefits for eligible individuals who reside in states that have not expanded Medicaid. The bill also includes provisions that establish a methane fee for certain petroleum and natural gas facilities; expand Medicare to cover dental, hearing, and vision care; provide certain aliens with a path to permanent resident status (e.g., those who entered the United States as minors); provide up to 12 weeks of paid family and medical leave; restructure and increase the tax rates for certain corporations and high-income individuals (e.g., individuals with income over $400,000); and require the Department of Health and Human Services to negotiate maximum prices for certain brand-name drugs under Medicare.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. S 1870 Enhancing Emergency and Retirement Savings Act of 2021 (Benet/Lankford): This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress.

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress

HR 1799 PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. Currently, the program is set to expire on March 31, 2021. For the final 30 days of the program (i.e., from June 1 until June 30), the Small Business Administration may only process applications submitted prior to June 1, and it may not accept any new loan applications. The bill excludes the budgetary effects of this bill from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010 and from Senate PAYGO scorecards. S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress