VA Infrastructure Powers Exceptional Research Act of 2021 or the VIPER Act of 2021 This bill addresses research activities of the Department of Veterans Affairs (VA), particularly those within the Veterans Health Administration (VHA). First, the bill provides statutory authority for the VHA's Office of Research and Development to serve veterans through a full spectrum of research, technology transfer, and application. Next, the bill exempts VA research activities from the Paperwork Reduction Act, including research conducted via the Office of Research and Development The VA is authorized to appoint statisticians, economists, data scientists, and other professionals within the VHA. The bill provides a three-year authorization for the VA to enter into transactions, other than contracts, cooperative agreements, and grants, with nontraditional contractors to carry out extramural basic or applied research. Such transactions must meet specified criteria (e.g., the research must not be duplicative of other VA research under another program). Additionally, the VA must notify Congress within 30 days of entering into a transaction and must provide specified information and records to the Government Accountability Office (GAO) and Congress upon request. The Office of Research and Development is authorized to establish a grant program for certain individuals employed by specified research institutions to conduct research related to health care furnished by the VA. The GAO must study the amount of time dedicated for research for clinician-scientists appointed by the VA. Finally, the bill updates the process by which the VA uses commercial institutional review boards in sponsored clinical trials.