Claudia Tenney

Deport Alien Gang Members Act

This bill makes non-U.S. nationals (aliens under federal law) associated with criminal gangs inadmissible for entry into the United States and deportable. The bill also establishes procedures to designate groups as criminal gangs.

An individual shall be inadmissible if certain officers or agencies know or have reason to believe that the individual is or was a criminal gang member or has participated or aided such a group's illegal activities. An individual who is or was a member of such a gang, has participated or aided such a group's illegal activities, or seeks to enter or has entered the United States in furtherance of such activity shall be deportable.

Such individuals must be subject to mandatory detention. Furthermore, such individuals shall not be eligible for (1) asylum; (2) temporary protected status; (3) special immigrant juvenile visas; or (4) parole, unless they are assisting the government in a law enforcement matter.

The bill defines a criminal gang as a group of five or more persons (1) where one of its primary purposes is committing specified criminal offenses and its members have engaged in a continuing series of such offenses within the past five years, or (2) that has been designated as a criminal gang by the Department of Homeland Security (DHS).

The bill also establishes procedures for DHS to designate a group as a criminal gang, including notifying Congress, publishing a notice in the Federal Register, and providing an opportunity for the group to petition for review of the designation.

Consequences for Social Security Fraud Act

This bill adds additional criminal offences to the grounds upon which a non-U.S. national (alien under federal law) may be barred from admission into the United States or deported. Specifically, an individual who has been convicted of, or admits to committing, Social Security fraud, identification document fraud, or fraud related to COVID-19 financial assistance programs is inadmissible or deportable under the bill.

TCJA Permanency Act

This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act.

The bill makes permanent the

• individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%;

• increased standard deduction;

• personal exemption allowance repeal;

• exclusion from income of student loans discharged due to death or disability;

• qualified business income tax deduction (199A tax deduction);

• allowance of ABLE account contributions in excess of the annual gift tax exclusion amount;

• base estate and gift tax exclusion amount of $10 million (adjusted annually); and

• alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers.

The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit.

The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.g., instructional materials, tutoring, test and enrollment fees, and educational therapies).

The bill permanently eliminates certain miscellaneous itemized deductions and makes permanent the

• state and local tax deduction limit of $10,000 ($5,000 for married individuals filing separately),

• mortgage interest tax deduction limit of $750,000 ($375,000 for married individuals filing separately),

• limit on the deduction of cash charitable contributions to 60% of a taxpayer’s adjusted gross income, and

• certain limits on casualty loss tax deductions.

The bill also permanently eliminates the exclusion from income for employer-reimbursed bicycle commuting expenses.