Trusted Professional

Regulatory Roundup - May 18-24

AICPA

AICPA Requests Additional Relief for Taxpayers Affected by Pandemic
AICPA submitted a letter to the Department of the Treasury and the IRS urging specific, additional penalty relief measures for millions of taxpayers affected by the COVID-19 pandemic.
May 17, 2021

CBO

Report

Three Scenarios for the Budget as Specified by Senator Graham

May 21, 2021

Senator Graham asked how recently enacted legislation and certain amounts of additional spending would change the budget projections that CBO released on February 11, 2021. This letter details those changes.

Presentation

An Overview of the 2021 Long-Term Budget Outlook

May 20, 2021

Interactive

CBO’s Interactive Force Structure Tool

May 20, 2021

This tool allows the user to see the effects on the Department of Defense’s total operation and support costs and on the size of the military of adding or subtracting tanks, ships, aircraft, and other units.

Cost Estimate

S. 163, Telecommunications Skilled Workforce Act

May 20, 2021

As ordered reported by the Senate Committee on Commerce, Science, and Transportation on April 28, 2021

Report

The U.S. Military’s Force Structure: A Primer, 2021 Update

May 20, 2021

This update of CBO’s 2016 primer on the structure of the U.S. military describes the size, functions, and operation and support costs of every major element of the armed forces.

Cost Estimate

H.R. 1087, Shareholder Political Transparency Act of 2021

May 19, 2021

As ordered reported by the House Committee on Financial Services on April 21, 2021

Cost Estimate

H.R. 1948, VA Employee Fairness Act of 2021

May 19, 2021

As ordered reported by the House Committee on Veterans’ Affairs on May 4, 2021

Cost Estimate

H.R. 2570, Climate Risk Disclosure Act of 2021

May 19, 2021

As ordered reported by the House Committee on Financial Services on May 12, 2021

Cost Estimate

S. 1251, Growing Climate Solutions Act of 2021

May 19, 2021

As ordered reported by the Senate Committee on Agriculture, Nutrition, and Forestry on April 22, 2021

Cost Estimate

S. 735, a bill to amend the Scientific and Advanced-Technology Act of 1992 to further support advanced technological manufacturing, and for other purposes

May 18, 2021

As ordered reported by the Senate Committee on Commerce, Science, and Transportation on April 28, 2021

Cost Estimate

CBO’s Estimate of the Statutory Pay-As-You-Go Effects of H.R. 1711, the Financial Inclusion in Banking Act of 2021, as Amended

May 18, 2021

As Posted on the Website of the Clerk of the House on May 14, 2021

Cost Estimate

H.R. 1228, Libya Stabilization Act

May 18, 2021

As ordered reported by the House Committee on Foreign Affairs on April 21, 2021

Cost Estimate

H.R. 2545, a bill to amend title 38, United States Code, to clarify the role of doctors of podiatric medicine in the Department of Veterans Affairs, and for other purposes

May 18, 2021

As ordered reported by the House Committee on Veterans’ Affairs on May 4, 2021

Cost Estimate

H.R. 2726, VA FOIA Reform Act of 2021

May 18, 2021

As ordered reported by the House Committee on Veterans’ Affairs on May 4, 2021

Cost Estimate

S. 1511, Protecting America's First Responders Act of 2021

May 18, 2021

As ordered reported by the Senate Committee on the Judiciaryon May 13, 2021

Cost Estimate

S. 814, Ukraine Security Partnership Act of 2021

May 18, 2021

As reported by the Senate Committee on Foreign Relations on April 26, 2021

Report

Testimony on Options for Funding and Financing Highway Spending

May 18, 2021

Joseph Kile, CBO’s Director of Microeconomic Analysis, testifies before the Committee on Finance, United States Senate.

Cost Estimate
CBO’s Estimate of the Statutory Pay-As-You-Go Effects of H.R. 2878, Native VetSuccess at Tribal Colleges and Universities Pilot Program Act

As posted to the website of the House Majority Leader, dated May 12, 2021 at 2:24 p.m.

Cost Estimate
Discretionary Spending in H.R. 3237 - Emergency Security Supplemental to Respond to January 6th Appropriations Act, 2021
As introduced on May 14, 2021

Cost Estimate
H.R. 1917, Hazard Eligibility and Local Projects Act
As ordered reported by the House Committee on Transportation and Infrastructure on March 24, 2021

Cost Estimate
H.R. 40, Commission to Study and Develop Reparation Proposals for African Americans Act


As ordered reported by the House Committee on the Judiciary on April 14, 2021

FASB


FASB Virtual Credit Losses Roundtable Recap  [05/20/21]
Media Advisory

GAO

Military Housing Privatization

DOD Should Improve Oversight of Property Insurance and Natural Disaster Recovery

GAO-21-418

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found This is a public version of a sensitive report that GAO issued in February 2021. Much of the business and financial information in GAO's February 2021 report has been omitted because it was deemed sensitive by DOD.

Biodefense

DHS Exploring New Methods to Replace BioWatch and Could Benefit from Additional Guidance

GAO-21-292

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found The Department of Homeland Security (DHS) is following the agency's acquisition policy and guidance to acquire Biological Detection for the 21st Century (BD21).

Cyber Insurance

Insurers and Policyholders Face Challenges in an Evolving Market

GAO-21-477

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found Key trends in the current market for cyber insurance include the following: Increasing take-up.

NASA

Assessments of Major Projects

GAO-21-306

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found The National Aeronautics and Space Administration's (NASA) portfolio of major projects in the development stage of the acquisition process continues to experience cost increases and schedule delays.

President's Emergency Plan for AIDS Relief

State Should Improve Data Quality and Assess Long-term Resource Needs

GAO-21-374

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found While HIV infection rates have declined in Sub-Saharan Africa since 2010, the doubling of the youth population—a group particularly vulnerable to acquiring new HIV infections—partially offset the rate of decline, according to the Joint United Nations Program on HIV/AIDS (UNAIDS).

COVID-19 Pandemic

VA Provides Health Care Assistance to Civilians as Part of the Federal Response

GAO-21-395

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found As part of its federal response to COVID-19, the Department of Veterans Affairs (VA) participates in a multiagency council, which includes the Federal Emergency Management Agency (FEMA).

Pedestrians and Cyclists

Better Information to States and Enhanced Performance Management Could Help DOT Improve Safety

GAO-21-405

Published: May 20, 2021.

Publicly Released: May 20, 2021.

What GAO Found The behavior of drivers, pedestrians, and cyclists—including driving speed, impairment due to alcohol or drug use, and distracted driving—affect pedestrian and cyclist safety. Some aspects of these road users' behaviors are well understood.

Released on May. 19, 2021

COVID-19 in Nursing Homes

Most Homes Had Multiple Outbreaks and Weeks of Sustained Transmission from May 2020 through January 2021

GAO-21-367

Published: May 19, 2021.

Publicly Released: May 19, 2021.

What GAO Found GAO analysis of data from the Centers for Disease Control and Prevention (CDC) shows that, from May 2020 through January 2021, nursing homes commonly experienced multiple COVID-19 outbreaks.

Puerto Rico Recovery

FEMA Made Progress in Approving Projects, But Should Identify and Assess Risks to the Recovery

GAO-21-264

Published: May 19, 2021.

Publicly Released: May 19, 2021.

Para la versión de esta página en español, ver a GAO-21-442. What GAO Found As of January 15, 2021, FEMA obligated $23.8 billion in Public Assistance funds to Puerto Rico for the 2017 hurricanes ($23.5 billion), 2019 and 2020 earthquakes ($243.8 million) and 2020 COVID-19 response ($59.7 million).

Medicare and Medicaid

COVID-19 Program Flexibilities and Considerations for Their Continuation

GAO-21-575T

Published: May 19, 2021.

Publicly Released: May 19, 2021.

What GAO Found In response to the COVID-19 pandemic, the Centers for Medicare & Medicaid Services (CMS), the federal agency responsible for overseeing Medicare and Medicaid, made widespread use of program waivers and other flexibilities to expand beneficiary access to care.

Disaster Block Grants

Factors to Consider in Authorizing a Permanent Program

GAO-21-569T

Published: May 19, 2021.

Publicly Released: May 19, 2021.

What GAO Found In March 2019, GAO reported that because the Community Development Block Grant Disaster Recovery (CDBG-DR) program lacks permanent authority and regulations—unlike other disaster assistance programs—appropriations require the Department of Housing and Urban Development (HUD) to customize...

Kennedy Center Facilities

Life-Cycle Cost Analysis and Other Capital-Planning Practices Could Help Minimize Long-term Costs

GAO-21-446

Published: May 19, 2021.

Publicly Released: May 19, 2021.

What GAO Found The John F. Kennedy Center for the Performing Arts partially or fully met most selected practices for capital planning, procurement, and maintaining its facilities, but could take action to help ensure efficiency in future projects.

La Recuperación de Puerto Rico

FEMA progresó en la aprobación de proyectos, pero debería identificar y evaluar los riesgos para la recuperación

GAO-21-442

Published: May 19, 2021.

Publicly Released: May 19, 2021.

This is the Spanish language highlights associated with GAO-21-264. Conclusiones de la GAO Al 15 de enero de 2021, la Agencia Federal para el Manejo de Emergencias (FEMA, por sus siglas en inglés) comprometió $23.

Retirement Security
Debt Increased for Older Americans over Time, but the Implications Vary by Debt Type

GAO-21-170
Published: Apr 16, 2021Publicly Released: May 17, 2021.
What GAO Found Americans age 50 or older had significantly more debt in 2016 than in 1989, according to GAO's analysis of Survey of Consumer Finances (SCF) data. Debt. The share of older households with debt was 71 percent in 2016 compared to 58 percent in 1989 (see figure). 

Home Mortgage Disclosure Act
Reporting Exemptions Had a Minimal Impact on Data Availability, but Additional Information Would Enhance Oversight

GAO-21-350
Published: May 17, 2021.
Publicly Released: May 17, 2021.
What GAO Found According to federal financial regulators, the additional Home Mortgage Disclosure Act (HMDA) data that some lenders have been required to report since 2018—such as debt-to-income ratio and credit score—help the regulators oversee and enforce fair lending laws.

Medicaid
HHS's Preliminary Analyses Offer Incomplete Picture of Behavioral Health Demonstration's Effectiveness

GAO-21-394
Published: May 17, 2021.
Publicly Released: May 17, 2021.
What GAO Found The Protecting Access to Medicare Act of 2014 (PAMA) established the Certified Community Behavioral Health Clinics (CCBHC) demonstration and tasked the Department of Health and Human Services (HHS) with its implementation.

Other Written Product
Veterans' Growing Demand for Mental Health Services

GAO-21-545SP
Published: May 17, 2021.
Publicly Released: May 17, 2021.
What GAO Found This capsule examines how VA plans to meet the need for mental health care among veterans. In this capsule, GAO cites policy considerations and reiterates recommendations to the Department of Veterans Affairs.

IASB

Webcast: Explicando o Documento de Discussão sobre Combinações de Negócios sob Controle Comum

IRS

With the May 17 deadline in the past, file taxes now to get refund or cut penalties and interest

IR-2021-117, May 20, 2021 — The Internal Revenue Service reminds taxpayers who missed the recent tax-filing deadline who are due a refund that there is no penalty for filing late. 

IRS urges groups to share information to help those without permanent addresses get benefits including Economic Impact Payments, upcoming advance Child Tax Credit

IR-2021-116, May 19, 2021 — The Internal Revenue Service today continued an ongoing effort to help those experiencing homelessness by reminding people who don’t have a permanent address or a bank account that they may still qualify for stimulus payments and other credits, including the advance Child Tax Credit.

IRS provides guidance on premium assistance and tax credit for continuation health coverage

IR-2021-115, May 18, 2021 — The Internal Revenue Service today provided guidance on tax breaks under the American Rescue Plan Act of 2021 for continuation health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA).

IRS reminds taxpayers of May 17 deadline for individual income tax returns: extensions, other help available

IR-2021-114, May 17, 2021 — The Internal Revenue Service reminds taxpayers that the deadline for filing most individual income tax returns this year is May 17.

PCAOB

PCAOB announces webinar for investors on international issues.
May 19, 2021

SEC

Remarks at 2021 FINRA Annual Conference
By Chair Gary Gensler

May 20, 2021

SEC Charges Healthcare Company and Its Founder with Multimillion Dollar Fraud

2021-87, May 19, 2021 — The Securities and Exchange Commission today charged a New Jersey-based healthcare company and its founder with fraudulently raising nearly $4 million from over 130 investors nationwide through the sale of membership units in the company.

SEC Awards More Than $28 Million to Whistleblower Who Aided SEC and Other Agency Actions

2021-86, May 19, 2021 —The Securities and Exchange Commission today announced an award to a whistleblower totaling more than $28 million in connection with an SEC enforcement action and a related action by another federal agency.

 

SEC Awards More Than $31 Million to Whistleblowers in Two Enforcement Action
2021-85, May 17, 2021 —The Securities and Exchange Commission today announced whistleblower awards to four individuals totaling more than $31 million.