To amend the Internal Revenue Code of 1986 to allow certain credits and deductions to be taken as a refundable tax credit by Puerto Rico businesses or residents, and to extend such credits and deductions to possessions of the United States.
No Mandates Act This bill prohibits federal agencies and certain entities that receive federal funding from requiring COVID-19 vaccinations. Specifically, federal agencies may not issue rules, regulations, or guidance that require an individual to receive a COVID-19 vaccination. The bill also prohibits requiring a COVID-19 vaccination to access federal property and services or congressional grounds and services. Additionally, an entity that received federal COVID-19 relief funds or receives other federal funds after this bill's enactment may not require a COVID-19 vaccination as a condition of providing any service to an individual.