Accurate Reporting of Smoking Variants Act of 2021 This bill requires the Office of the National Coordinator for Health Information Technology to include, in the Federal Health IT Strategic Plan, relevant strategies to capture in electronic health records an individual's use of electronic cigarettes, vaping devices, or other smoking variants in the same manner as the use of traditional tobacco products is captured in such records. Currently, the collection of information about a patient's smoking status with respect to cigarettes or other traditional tobacco products is one of the measures used to determine meaningful use of electronic health records by health care providers.