in the senate of the united states, · 2021. 3. 9. · sec. 2302. funding for vaccine confidence...
TRANSCRIPT
In the Senate of the United States, March 6 (legislative day, March 5), 2021.
Resolved, That the bill from the House of Representa-
tives (H.R. 1319) entitled ‘‘An Act to provide for reconcili-
ation pursuant to title II of S. Con. Res. 5.’’, do pass with
the following
AMENDMENT:
Strike all after the first word and insert the fol-
lowing:
1. SHORT TITLE. 1
This Act may be cited as the ‘‘American Rescue Plan 2
Act of 2021’’. 3
SEC. 2. TABLE OF CONTENTS. 4
The table of contents for this Act is as follows: 5
Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND
FORESTRY
Subtitle A—Agriculture
Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
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Sec. 1004. Funding for the USDA Office of Inspector General for oversight of
COVID–19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged farmers,
ranchers, forest land owners and operators, and groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and associ-
ated expenses.
Subtitle B—Nutrition
Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and technology im-
provements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who have not
attained the age of 25.
Sec. 1108. Pandemic EBT program.
TITLE II—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND
PENSIONS
Subtitle A—Education Matters
PART 1—DEPARTMENT OF EDUCATION
Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary institutions of
higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.
PART 2—MISCELLANEOUS
Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.
Subtitle B—Labor Matters
Sec. 2101. Funding for Department of Labor worker protection activities.
Subtitle C—Human Services and Community Supports
Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
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Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the National
Service Trust.
Subtitle D—Public Health
Sec. 2301. Funding for COVID–19 vaccine activities at the Centers for Disease
Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID–19 vaccines, therapeutics, and
medical supplies.
Sec. 2304. Funding for COVID–19 vaccine, therapeutic, and device activities at
the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.
Subtitle E—Testing
Sec. 2401. Funding for COVID–19 testing, contact tracing, and mitigation ac-
tivities.
Sec. 2402. Funding for SARS–CoV–2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.
Subtitle F—Public Health Workforce
Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.
Subtitle G—Public Health Investments
Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate medical edu-
cation.
Sec. 2605. Funding for family planning.
Subtitle H—Mental Health and Substance Use Disorder
Sec. 2701. Funding for block grants for community mental health services.
Sec. 2702. Funding for block grants for prevention and treatment of substance
abuse.
Sec. 2703. Funding for mental health and substance use disorder training for
health care professionals, paraprofessionals, and public safety of-
ficers.
Sec. 2704. Funding for education and awareness campaign encouraging healthy
work conditions and use of mental health and substance use dis-
order services by health care professionals.
Sec. 2705. Funding for grants for health care providers to promote mental health
among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use disorder
services.
Sec. 2707. Funding for community-based funding for local behavioral health
needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
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Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community behavioral
health clinics.
Subtitle I—Exchange Grant Program
Sec. 2801. Establishing a grant program for Exchange modernization.
Subtitle J—Continued Assistance to Rail Workers
Sec. 2901. Additional enhanced benefits under the Railroad Unemployment In-
surance Act.
Sec. 2902. Extended unemployment benefits under the Railroad Unemployment
Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits under the
Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector General fund-
ing.
Subtitle K—Ratepayer Protection
Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.
Subtitle L—Assistance for Older Americans, Grandfamilies, and Kinship
Families
Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and Kinship
Families.
TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN
AFFAIRS
Subtitle A—Defense Production Act of 1950
Sec. 3101. COVID–19 emergency medical supplies enhancement.
Subtitle B—Housing Provisions
Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan borrowers.
Sec. 3208. Fair housing activities.
Subtitle C—Small Business (SSBCI)
Sec. 3301. State Small Business Credit Initiative.
Subtitle D—Public Transportation
Sec. 3401. Federal Transit Administration grants.
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TITLE IV—COMMITTEE ON HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal contractors.
Sec. 4016. Eligibility for workers’ compensation benefits for Federal employees di-
agnosed with COVID–19.
TITLE V—COMMITTEE ON SMALL BUSINESS AND
ENTREPRENEURSHIP
Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.
TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID–19 pan-
demic.
Sec. 6003. United States Fish and Wildlife Service.
TITLE VII—COMMITTEE ON COMMERCE, SCIENCE, AND
TRANSPORTATION
Subtitle A—Transportation and Infrastructure
Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.
Subtitle B—Aviation Manufacturing Jobs Protection
Sec. 7201. Definitions.
Sec. 7202. Payroll support program.
Subtitle C—Airlines
Sec. 7301. Air Transportation Payroll Support Program Extension.
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Subtitle D—Consumer Protection and Commerce Oversight
Sec. 7401. Funding for consumer product safety fund to protect consumers from
potentially dangerous products related to COVID–19.
Sec. 7402. Funding for E-Rate support for emergency educational connections
and devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID–19 related work.
Subtitle E—Science and Technology
Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.
Subtitle F—Corporation for Public Broadcasting
Sec. 7601. Support for the Corporation for Public Broadcasting.
TITLE VIII—COMMITTEE ON VETERANS’ AFFAIRS
Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of Inspector
General.
Sec. 8006. Covid–19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans during emer-
gency relating to COVID–19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund.
TITLE IX—COMMITTEE ON FINANCE
Subtitle A—Crisis Support for Unemployed Workers
PART 1—EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS
Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental entities
and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of compensable reg-
ular unemployment for States with no waiting week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.
Sec. 9017. Extension of temporary financing of short-time compensation pay-
ments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation agree-
ments for States without programs in law.
PART 2—EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS
Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment com-
pensation.
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PART 3—DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND
EQUITABLE PAYMENT
Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely payment
to eligible workers.
PART 4—OTHER PROVISIONS
Sec. 9041. Extension of limitation on excess business losses of noncorporate tax-
payers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.
Subtitle B—Emergency Assistance to Families Through Home Visiting
Programs
Sec. 9101. Emergency assistance to families through home visiting programs.
Subtitle C—Emergency Assistance to Children and Families
Sec. 9201. Pandemic Emergency Assistance.
Subtitle D—Elder Justice and Support Guarantee
Sec. 9301. Additional funding for aging and disability services programs.
Subtitle E—Support to Skilled Nursing Facilities in Response to COVID–19
Sec. 9401. Providing for infection control support to skilled nursing facilities
through contracts with quality improvement organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in skilled
nursing facilities.
Subtitle F—Preserving Health Benefits for Workers
Sec. 9501. Preserving health benefits for workers.
Subtitle G—Promoting Economic Security
PART 1—2021 RECOVERY REBATES TO INDIVIDUALS
Sec. 9601. 2021 recovery rebates to individuals.
PART 2—CHILD TAX CREDIT
Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.
PART 3—EARNED INCOME TAX CREDIT
Sec. 9621. Strengthening the earned income tax credit for individuals with no
qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case of quali-
fying children who fail to meet certain identification require-
ments.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of the United
States.
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Sec. 9626. Temporary special rule for determining earned income for purposes of
earned income tax credit.
PART 4—DEPENDENT CARE ASSISTANCE
Sec. 9631. Refundability and enhancement of child and dependent care tax credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care assistance.
PART 5—CREDITS FOR PAID SICK AND FAMILY LEAVE
Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed individuals.
PART 6—EMPLOYEE RETENTION CREDIT
Sec. 9651. Extension of employee retention credit.
PART 7—PREMIUM TAX CREDIT
Sec. 9661. Improving affordability by expanding premium assistance for con-
sumers.
Sec. 9662. Temporary modification of limitations on reconciliation of tax credits
for coverage under a qualified health plan with advance pay-
ments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals receiving un-
employment compensation during 2021.
PART 8—MISCELLANEOUS PROVISIONS
Sec. 9671. Repeal of election to allocate interest, etc. on worldwide basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party network trans-
actions.
Sec. 9675. Modification of treatment of student loan forgiveness.
Subtitle H—Pensions
Sec. 9701. Temporary delay of designation of multiemployer plans as in endan-
gered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and rehabilitation
periods for multiemployer pension plans in critical and endan-
gered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially troubled multiem-
ployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for single em-
ployer plans.
Sec. 9707. Modification of special rules for minimum funding standards for com-
munity newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.
Subtitle I—Child Care for Workers
Sec. 9801. Child care assistance.
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Subtitle J—Medicaid
Sec. 9811. Mandatory coverage of COVID–19 vaccines and administration and
treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for pregnant and
postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile crisis
intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under State Med-
icaid plans which begin to expend amounts for certain manda-
tory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance percentage to
Urban Indian Health Organizations and Native Hawaiian
Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source drugs
and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based services
during the COVID–19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee safety in
nursing facilities.
Sec. 9819. Special rule for the period of a declared public health emergency re-
lated to coronavirus.
Subtitle K—Children’s Health Insurance Program
Sec. 9821. Mandatory coverage of COVID–19 vaccines and administration and
treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant and
postpartum women.
Subtitle L—Medicare
Sec. 9831. Floor on the Medicare area wage index for hospitals in all-urban
States.
Sec. 9832. Secretarial authority to temporarily waive or modify application of
certain Medicare requirements with respect to ambulance serv-
ices furnished during certain emergency periods.
Sec. 9833. Funding for Office of Inspector General.
Subtitle M—Coronavirus State and Local Fiscal Recovery Funds
Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.
Subtitle N—Other Provisions
Sec. 9911. Funding for providers relating to COVID–19.
Sec. 9912. Extension of customs user fees.
TITLE X—COMMITTEE ON FOREIGN RELATIONS
Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.
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TITLE XI—COMMITTEE ON INDIAN AFFAIRS
Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for Native
Americans.
Sec. 11004. COVID–19 response resources for the preservation and maintenance
of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native education.
TITLE I—COMMITTEE ON AGRI-1
CULTURE, NUTRITION, AND 2
FORESTRY 3
Subtitle A—Agriculture 4
SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PAN-5
DEMIC RESPONSE. 6
(a) APPROPRIATION.—In addition to amounts other-7
wise available, there is appropriated to the Secretary of Ag-8
riculture for fiscal year 2021, out of any money in the 9
Treasury not otherwise appropriated, $4,000,000,000, to re-10
main available until expended, to carry out this section. 11
(b) USE OF FUNDS.—The Secretary of Agriculture 12
shall use the amounts made available pursuant to sub-13
section (a)— 14
(1) to purchase food and agricultural commod-15
ities; 16
(2) to purchase and distribute agricultural com-17
modities (including fresh produce, dairy, seafood, 18
eggs, and meat) to individuals in need, including 19
through delivery to nonprofit organizations and 20
through restaurants and other food related entities, as 21
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determined by the Secretary, that may receive, store, 1
process, and distribute food items; 2
(3) to make grants and loans for small or 3
midsized food processors or distributors, seafood proc-4
essing facilities and processing vessels, farmers mar-5
kets, producers, or other organizations to respond to 6
COVID–19, including for measures to protect workers 7
against COVID–19; and 8
(4) to make loans and grants and provide other 9
assistance to maintain and improve food and agricul-10
tural supply chain resiliency. 11
(c) ANIMAL HEALTH.— 12
(1) COVID–19 ANIMAL SURVEILLANCE.—The 13
Secretary of Agriculture shall conduct monitoring 14
and surveillance of susceptible animals for incidence 15
of SARS–CoV–2. 16
(2) FUNDING.—Out of the amounts made avail-17
able under subsection (a), the Secretary shall use 18
$300,000,000 to carry out this subsection. 19
(d) OVERTIME FEES.— 20
(1) SMALL ESTABLISHMENT; VERY SMALL ESTAB-21
LISHMENT DEFINITIONS.—The terms ‘‘small establish-22
ment’’ and ‘‘very small establishment’’ have the mean-23
ing given those terms in the final rule entitled 24
‘‘Pathogen Reduction; Hazard Analysis and Critical 25
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Control Point (HACCP) Systems’’ published in the 1
Federal Register on July 25, 1996 (61 Fed. Reg. 2
38806). 3
(2) OVERTIME INSPECTION COST REDUCTION.— 4
Notwithstanding section 10703 of the Farm Security 5
and Rural Investment Act of 2002 (7 U.S.C. 2219a), 6
the Act of June 5, 1948 (21 U.S.C. 695), section 25 7
of the Poultry Products Inspection Act (21 U.S.C. 8
468), and section 24 of the Egg Products Inspection 9
Act (21 U.S.C. 1053), and any regulations promul-10
gated by the Department of Agriculture implementing 11
such provisions of law and subject to the availability 12
of funds under paragraph (3), the Secretary of Agri-13
culture shall reduce the amount of overtime inspection 14
costs borne by federally-inspected small establishments 15
and very small establishments engaged in meat, poul-16
try, or egg products processing and subject to the re-17
quirements of the Federal Meat Inspection Act (21 18
U.S.C. 601 et seq.), the Poultry Products Inspection 19
Act (21 U.S.C. 451 et seq.), or the Egg Products In-20
spection Act (21 U.S.C. 1031 et seq.), for inspection 21
activities carried out during the period of fiscal years 22
2021 through 2030. 23
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(3) FUNDING.—Out of the amounts made avail-1
able under subsection (a), the Secretary shall use 2
$100,000,000 to carry out this subsection. 3
SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR 4
RURAL HEALTH CARE. 5
(a) GRANTS.—The Secretary of Agriculture (in this 6
section referred to as the ‘‘Secretary’’) shall use the funds 7
made available by this section to establish an emergency 8
pilot program for rural development not later than 150 9
days after the date of enactment of this Act to provide 10
grants to eligible applicants (as defined in section 11
3570.61(a) of title 7, Code of Federal Regulations) to be 12
awarded by the Secretary based on rural development needs 13
related to the COVID–19 pandemic. 14
(b) USES.—An eligible applicant to whom a grant is 15
awarded under this section may use the grant funds for 16
costs, including those incurred prior to the issuance of the 17
grant, as determined by the Secretary, of facilities which 18
primarily serve rural areas (as defined in section 19
343(a)(13)(C) of the Consolidated Farm and Rural Devel-20
opment Act (7 U.S.C. 1991(a)(13)(C)), which are located 21
in a rural area, the median household income of the popu-22
lation to be served by which is less than the greater of the 23
poverty line or the applicable percentage (determined under 24
section 3570.63(b) of title 7, Code of Federal Regulations) 25
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of the State nonmetropolitan median household income, and 1
for which the performance of any construction work com-2
pleted with grant funds shall meet the condition set forth 3
in section 9003(f) of the Farm Security and Rural Invest-4
ment Act of 2002 (7 U.S.C. 8103(f)), to— 5
(1) increase capacity for vaccine distribution; 6
(2) provide medical supplies to increase medical 7
surge capacity; 8
(3) reimburse for revenue lost during the 9
COVID–19 pandemic, including revenue losses in-10
curred prior to the awarding of the grant; 11
(4) increase telehealth capabilities, including un-12
derlying health care information systems; 13
(5) construct temporary or permanent structures 14
to provide health care services, including vaccine ad-15
ministration or testing; 16
(6) support staffing needs for vaccine adminis-17
tration or testing; and 18
(7) engage in any other efforts to support rural 19
development determined to be critical to address the 20
COVID–19 pandemic, including nutritional assist-21
ance to vulnerable individuals, as approved by the 22
Secretary. 23
(c) FUNDING.—In addition to amounts otherwise 24
available, there is appropriated to the Secretary for fiscal 25
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year 2021, out of any money in the Treasury not otherwise 1
appropriated, $500,000,000, to remain available until Sep-2
tember 30, 2023, to carry out this section, of which not more 3
than 3 percent may be used by the Secretary for adminis-4
trative purposes and not more than 2 percent may be used 5
by the Secretary for technical assistance as defined in sec-6
tion 306(a)(26) of the Consolidated Farm and Rural Devel-7
opment Act (7 U.S.C. 1926(a)(26)). 8
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS. 9
In addition to amounts otherwise available, there are 10
appropriated for fiscal year 2021, out of any money in the 11
Treasury not otherwise appropriated, $47,500,000, to re-12
main available until expended, for necessary administrative 13
expenses associated with carrying out this subtitle. 14
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR 15
GENERAL FOR OVERSIGHT OF COVID–19-RE-16
LATED PROGRAMS. 17
In addition to amounts otherwise made available, 18
there is appropriated to the Office of the Inspector General 19
of the Department of Agriculture for fiscal year 2021, out 20
of any money in the Treasury not otherwise appropriated, 21
$2,500,000, to remain available until September 30, 2022, 22
for audits, investigations, and other oversight activities of 23
projects and activities carried out with funds made avail-24
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able to the Department of Agriculture related to the 1
COVID–19 pandemic. 2
SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DIS-3
ADVANTAGED FARMERS AND RANCHERS. 4
(a) PAYMENTS.— 5
(1) APPROPRIATION.—In addition to amounts 6
otherwise available, there is appropriated to the Sec-7
retary for fiscal year 2021, out of amounts in the 8
Treasury not otherwise appropriated, such sums as 9
may be necessary, to remain available until expended, 10
for the cost of loan modifications and payments under 11
this section. 12
(2) PAYMENTS.—The Secretary shall provide a 13
payment in an amount up to 120 percent of the out-14
standing indebtedness of each socially disadvantaged 15
farmer or rancher as of January 1, 2021, to pay off 16
the loan directly or to the socially disadvantaged 17
farmer or rancher (or a combination of both), on 18
each— 19
(A) direct farm loan made by the Secretary 20
to the socially disadvantaged farmer or rancher; 21
and 22
(B) farm loan guaranteed by the Secretary 23
the borrower of which is the socially disadvan-24
taged farmer or rancher. 25
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(b) DEFINITIONS.—In this section: 1
(1) FARM LOAN.—The term ‘‘farm loan’’ 2
means— 3
(A) a loan administered by the Farm Serv-4
ice Agency under subtitle A, B, or C of the Con-5
solidated Farm and Rural Development Act (7 6
U.S.C. 1922 et seq.); and 7
(B) a Commodity Credit Corporation Farm 8
Storage Facility Loan. 9
(2) SECRETARY.—The term ‘‘Secretary’’ means 10
the Secretary of Agriculture. 11
(3) SOCIALLY DISADVANTAGED FARMER OR 12
RANCHER.—The term ‘‘socially disadvantaged farmer 13
or rancher’’ has the meaning given the term in section 14
2501(a) of the Food, Agriculture, Conservation, and 15
Trade Act of 1990 (7 U.S.C. 2279(a)). 16
SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY 17
DISADVANTAGED FARMERS, RANCHERS, FOR-18
EST LAND OWNERS AND OPERATORS, AND 19
GROUPS. 20
(a) APPROPRIATION.—In addition to amounts other-21
wise available, there is appropriated to the Secretary of Ag-22
riculture for fiscal year 2021, out of any money in the 23
Treasury not otherwise appropriated, $1,010,000,000, to re-24
main available until expended, to carry out this section. 25
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(b) ASSISTANCE.—The Secretary of Agriculture shall 1
use the amounts made available pursuant to subsection (a) 2
for purposes described in this subsection by— 3
(1) using not less than 5 percent of the total 4
amount of funding provided under subsection (a) to 5
provide outreach, mediation, financial training, ca-6
pacity building training, cooperative development 7
training and support, and other technical assistance 8
on issues concerning food, agriculture, agricultural 9
credit, agricultural extension, rural development, or 10
nutrition to socially disadvantaged farmers, ranchers, 11
or forest landowners, or other members of socially dis-12
advantaged groups; 13
(2) using not less than 5 percent of the total 14
amount of funding provided under subsection (a) to 15
provide grants and loans to improve land access for 16
socially disadvantaged farmers, ranchers, or forest 17
landowners, including issues related to heirs’ property 18
in a manner as determined by the Secretary; 19
(3) using not less than 0.5 percent of the total 20
amount of funding provided under subsection (a) to 21
fund the activities of one or more equity commissions 22
that will address racial equity issues within the De-23
partment of Agriculture and its programs; 24
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(4) using not less than 5 percent of the total 1
amount of funding provided under subsection (a) to 2
support and supplement agricultural research, edu-3
cation, and extension, as well as scholarships and 4
programs that provide internships and pathways to 5
Federal employment, by— 6
(A) using not less than 1 percent of the total 7
amount of funding provided under subsection (a) 8
at colleges or universities eligible to receive funds 9
under the Act of August 30, 1890 (commonly 10
known as the ‘‘Second Morrill Act’’) (7 U.S.C. 11
321 et seq.), including Tuskegee University; 12
(B) using not less than 1 percent of the 13
total amount of funding provided under sub-14
section (a) at 1994 Institutions (as defined in 15
section 532 of the Equity in Educational Land- 16
Grant Status Act of 1994 (7 U.S.C. 301 note; 17
Public Law 103–382)); 18
(C) using not less than 1 percent of the total 19
amount of funding provided under subsection (a) 20
at Alaska Native serving institutions and Native 21
Hawaiian serving institutions eligible to receive 22
grants under subsections (a) and (b), respec-23
tively, of section 1419B of the National Agricul-24
20
† HR 1319 EAS
tural Research, Extension, and Teaching Policy 1
Act of 1977 (7 U.S.C. 3156); 2
(D) using not less than 1 percent of the 3
total amount of funding provided under sub-4
section (a) at Hispanic-serving institutions eligi-5
ble to receive grants under section 1455 of the 6
National Agricultural Research, Extension, and 7
Teaching Policy Act of 1977 (7 U.S.C. 3241); 8
and 9
(E) using not less than 1 percent of the 10
total amount of funding provided under sub-11
section (a) at the insular area institutions of 12
higher education located in the territories of the 13
United States, as referred to in section 1489 of 14
the National Agricultural Research, Extension, 15
and Teaching Policy Act of 1977 (7 U.S.C. 16
3361); and 17
(5) using not less than 5 percent of the total 18
amount of funding provided under subsection (a) to 19
provide financial assistance to socially disadvantaged 20
farmers, ranchers, or forest landowners that are 21
former farm loan borrowers that suffered related ad-22
verse actions or past discrimination or bias in De-23
partment of Agriculture programs, as determined by 24
the Secretary. 25
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(c) DEFINITIONS.—In this section: 1
(1) NONINDUSTRIAL PRIVATE FOREST LAND.— 2
The term ‘‘nonindustrial private forest land’’ has the 3
meaning given the term in section 1201(a)(18) of the 4
Food Security Act of 1985 (16 U.S.C. 3801(a)(18)). 5
(2) SOCIALLY DISADVANTAGED FARMER, RANCH-6
ER, OR FOREST LANDOWNER.—The term ‘‘socially dis-7
advantaged farmer, rancher, or forest landowner’’ 8
means a farmer, rancher, or owner or operator of 9
nonindustrial private forest land who is a member of 10
a socially disadvantaged group. 11
(3) SOCIALLY DISADVANTAGED GROUP.—The 12
term ‘‘socially disadvantaged group’’ has the meaning 13
given the term in section 2501(a) of the Food, Agri-14
culture, Conservation, and Trade Act of 1990 (7 15
U.S.C. 2279(a)). 16
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION 17
FOR COMMODITIES AND ASSOCIATED EX-18
PENSES. 19
In addition to amounts otherwise made available, 20
there are appropriated for fiscal year 2021, out of any 21
money in the Treasury not otherwise appropriated, 22
$800,000,000, to remain available until September 30, 23
2022, to use the Commodity Credit Corporation to acquire 24
and make available commodities under section 406(b) of the 25
22
† HR 1319 EAS
Food for Peace Act (7 U.S.C. 1736(b)) and for expenses 1
under such section. 2
Subtitle B—Nutrition 3
SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PRO-4
GRAM. 5
(a) VALUE OF BENEFITS.—Section 702(a) of division 6
N of the Consolidated Appropriations Act, 2021 (Public 7
Law 116–260) is amended by striking ‘‘June 30, 2021’’ and 8
inserting ‘‘September 30, 2021’’. 9
(b) SNAP ADMINISTRATIVE EXPENSES.—In addition 10
to amounts otherwise available, there is hereby appro-11
priated for fiscal year 2021, out of any amounts in the 12
Treasury not otherwise appropriated, $1,150,000,000, to re-13
main available until September 30, 2023, with amounts to 14
be obligated for each of fiscal years 2021, 2022, and 2023, 15
for the costs of State administrative expenses associated 16
with carrying out this section and administering the sup-17
plemental nutrition assistance program established under 18
the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), 19
of which— 20
(1) $15,000,000 shall be for necessary expenses of 21
the Secretary of Agriculture (in this section referred 22
to as the ‘‘Secretary’’) for management and oversight 23
of the program; and 24
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(2) $1,135,000,000 shall be for the Secretary to 1
make grants to each State agency for each of fiscal 2
years 2021 through 2023 as follows: 3
(A) 75 percent of the amounts available 4
shall be allocated to States based on the share of 5
each State of households that participate in the 6
supplemental nutrition assistance program as 7
reported to the Department of Agriculture for the 8
most recent 12-month period for which data are 9
available, adjusted by the Secretary (as of the 10
date of the enactment of this Act) for participa-11
tion in disaster programs under section 5(h) of 12
the Food and Nutrition Act of 2008 (7 U.S.C. 13
2014(h)); and 14
(B) 25 percent of the amounts available 15
shall be allocated to States based on the increase 16
in the number of households that participate in 17
the supplemental nutrition assistance program 18
as reported to the Department of Agriculture 19
over the most recent 12-month period for which 20
data are available, adjusted by the Secretary (as 21
of the date of the enactment of this Act) for par-22
ticipation in disaster programs under section 23
5(h) of the Food and Nutrition Act of 2008 (7 24
U.S.C. 2014(h)). 25
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SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE 1
PURCHASING AND TECHNOLOGY IMPROVE-2
MENTS. 3
(a) FUNDING.—In addition to amounts otherwise 4
made available, there is appropriated for fiscal year 2021, 5
out of any amounts in the Treasury not otherwise appro-6
priated, $25,000,000 to remain available through Sep-7
tember 30, 2026, to carry out this section. 8
(b) USE OF FUNDS.—The Secretary of Agriculture 9
may use the amounts made available pursuant to subsection 10
(a)— 11
(1) to make technological improvements to im-12
prove online purchasing in the supplemental nutri-13
tion assistance program established under the Food 14
and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.); 15
(2) to modernize electronic benefit transfer tech-16
nology; 17
(3) to support the mobile technologies demonstra-18
tion projects and the use of mobile technologies au-19
thorized under section 7(h)(14) of the Food and Nu-20
trition Act of 2008 (7 U.S.C. 2016(h)(14)); and 21
(4) to provide technical assistance to educate re-22
tailers on the process and technical requirements for 23
the online acceptance of the supplemental nutrition 24
assistance program benefits, for mobile payments, and 25
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† HR 1319 EAS
for electronic benefit transfer modernization initia-1
tives. 2
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSIST-3
ANCE PROGRAMS. 4
Section 704 of division N of the Consolidated Appro-5
priations Act, 2021 (Public Law 116–260) is amended— 6
(1) by striking ‘‘In addition’’ and inserting the 7
following: 8
‘‘(a) COVID–19 RESPONSE FUNDING.—In addition’’; 9
and 10
(2) by adding at the end the following— 11
‘‘(b) ADDITIONAL FUNDING.—In addition to any other 12
funds made available, there is appropriated for fiscal year 13
2021, out of any money in the Treasury not otherwise ap-14
propriated, $1,000,000,000 to remain available until Sep-15
tember 30, 2027, for the Secretary of Agriculture to provide 16
grants to the Commonwealth of Northern Mariana Islands, 17
Puerto Rico, and American Samoa for nutrition assistance, 18
of which $30,000,000 shall be available to provide grants 19
to the Commonwealth of Northern Mariana Islands for such 20
assistance.’’. 21
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM. 22
In addition to amounts otherwise made available, 23
there is appropriated for fiscal year 2021, out of any money 24
in the Treasury not otherwise appropriated, $37,000,000, 25
26
† HR 1319 EAS
to remain available until September 30, 2022, for activities 1
authorized by section 4(a) of the Agriculture and Consumer 2
Protection Act of 1973 (7 U.S.C. 612c note). 3
SEC. 1105. IMPROVEMENTS TO WIC BENEFITS. 4
(a) DEFINITIONS.—In this section: 5
(1) APPLICABLE PERIOD.—The term ‘‘applicable 6
period’’ means a period— 7
(A) beginning after the date of enactment of 8
this Act, as selected by a State agency; and 9
(B) ending not later than the earlier of— 10
(i) 4 months after the date described in 11
subparagraph (A); or 12
(ii) September 30, 2021. 13
(2) CASH-VALUE VOUCHER.—The term ‘‘cash- 14
value voucher’’ has the meaning given the term in sec-15
tion 246.2 of title 7, Code of Federal Regulations (as 16
in effect on the date of the enactment of this Act). 17
(3) PROGRAM.—The term ‘‘program’’ means the 18
special supplemental nutrition program for women, 19
infants, and children established by section 17 of the 20
Child Nutrition Act of 1966 (42 U.S.C. 1786). 21
(4) QUALIFIED FOOD PACKAGE.—The term 22
‘‘qualified food package’’ means each of the following 23
food packages (as defined in section 246.10(e) of title 24
27
† HR 1319 EAS
7, Code of Federal Regulations (as in effect on the 1
date of the enactment of this Act)): 2
(A) Food package III–Participants with 3
qualifying conditions. 4
(B) Food Package IV–Children 1 through 4 5
years. 6
(C) Food Package V–Pregnant and par-7
tially (mostly) breastfeeding women. 8
(D) Food Package VI–Postpartum women. 9
(E) Food Package VII–Fully breastfeeding. 10
(5) SECRETARY.—The term ‘‘Secretary’’ means 11
the Secretary of Agriculture. 12
(6) STATE AGENCY.—The term ‘‘State agency’’ 13
has the meaning given the term in section 17(b) of the 14
Child Nutrition Act of 1966 (42 U.S.C. 1786(b)). 15
(b) AUTHORITY TO INCREASE AMOUNT OF CASH- 16
VALUE VOUCHER.—During the public health emergency de-17
clared by the Secretary of Health and Human Services 18
under section 319 of the Public Health Service Act (42 19
U.S.C. 247d) on January 31, 2020, with respect to the 20
Coronavirus Disease 2019 (COVID–19), and in response to 21
challenges relating to that public health emergency, the Sec-22
retary may, in carrying out the program, increase the 23
amount of a cash-value voucher under a qualified food pack-24
age to an amount that is less than or equal to $35. 25
28
† HR 1319 EAS
(c) APPLICATION OF INCREASED AMOUNT OF CASH- 1
VALUE VOUCHER TO STATE AGENCIES.— 2
(1) NOTIFICATION.—An increase to the amount 3
of a cash-value voucher under subsection (b) shall 4
apply to any State agency that notifies the Secretary 5
of— 6
(A) the intent to use that increased amount, 7
without further application; and 8
(B) the applicable period selected by the 9
State agency during which that increased 10
amount shall apply. 11
(2) USE OF INCREASED AMOUNT.—A State agen-12
cy that makes a notification to the Secretary under 13
paragraph (1) shall use the increased amount de-14
scribed in that paragraph— 15
(A) during the applicable period described 16
in that notification; and 17
(B) only during a single applicable period. 18
(d) SUNSET.—The authority of the Secretary under 19
subsection (b), and the authority of a State agency to in-20
crease the amount of a cash-value voucher under subsection 21
(c), shall terminate on September 30, 2021. 22
(e) FUNDING.—In addition to amounts otherwise made 23
available, there is appropriated to the Secretary, out of 24
funds in the Treasury not otherwise appropriated, 25
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† HR 1319 EAS
$490,000,000 to carry out this section, to remain available 1
until September 30, 2022. 2
SEC. 1106. WIC PROGRAM MODERNIZATION. 3
In addition to amounts otherwise available, there are 4
appropriated to the Secretary of Agriculture, out of 5
amounts in the Treasury not otherwise appropriated, 6
$390,000,000 for fiscal year 2021, to remain available until 7
September 30, 2024, to carry out outreach, innovation, and 8
program modernization efforts, including appropriate 9
waivers and flexibility, to increase participation in and re-10
demption of benefits under programs established under sec-11
tion 17 of the Child Nutrition Act of 1966 (7 U.S.C. 1431), 12
except that such waivers may not relate to the content of 13
the WIC Food Packages (as defined in section 246.10(e) of 14
title 7, Code of Federal Regulations (as in effect on the date 15
of enactment of this Act)), or the nondiscrimination re-16
quirements under section 246.8 of title 7, Code of Federal 17
Regulations (as in effect on the date of enactment of this 18
Act). 19
SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS 20
FOR INDIVIDUALS WHO HAVE NOT ATTAINED 21
THE AGE OF 25. 22
(a) PROGRAM FOR AT-RISK SCHOOL CHILDREN.—Be-23
ginning on the date of enactment of this section, notwith-24
standing paragraph (1)(A) of section 17(r) of the Richard 25
30
† HR 1319 EAS
B. Russell National School Lunch Act (42 U.S.C. 1766(r)), 1
during the COVID–19 public health emergency declared 2
under section 319 of the Public Health Service Act (42 3
U.S.C. 247d), the Secretary shall reimburse institutions 4
that are emergency shelters under such section 17(r) (42 5
U.S.C. 1766(r)) for meals and supplements served to indi-6
viduals who, at the time of such service— 7
(1) have not attained the age of 25; and 8
(2) are receiving assistance, including non-resi-9
dential assistance, from such emergency shelter. 10
(b) PARTICIPATION BY EMERGENCY SHELTERS.—Be-11
ginning on the date of enactment of this section, notwith-12
standing paragraph (5)(A) of section 17(t) of the Richard 13
B. Russell National School Lunch Act (42 U.S.C. 1766(t)), 14
during the COVID–19 public health emergency declared 15
under section 319 of the Public Health Service Act (42 16
U.S.C. 247d), the Secretary shall reimburse emergency shel-17
ters under such section 17(t) (42 U.S.C. 1766(t)) for meals 18
and supplements served to individuals who, at the time of 19
such service have not attained the age of 25. 20
(c) DEFINITIONS.—In this section: 21
(1) EMERGENCY SHELTER.—The term ‘‘emer-22
gency shelter’’ has the meaning given the term under 23
section 17(t)(1) of the Richard B. Russell National 24
School Lunch Act (42 U.S.C. 1766(t)(1)). 25
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† HR 1319 EAS
(2) SECRETARY.—The term ‘‘Secretary’’ means 1
the Secretary of Agriculture. 2
SEC. 1108. PANDEMIC EBT PROGRAM. 3
Section 1101 of the Families First Coronavirus Re-4
sponse Act (7 U.S.C. 2011 note; Public Law 116–127) is 5
amended— 6
(1) in subsection (a)— 7
(A) by striking ‘‘During fiscal years 2020 8
and 2021’’ and inserting ‘‘In any school year in 9
which there is a public health emergency des-10
ignation’’; and 11
(B) by inserting ‘‘or in a covered summer 12
period following a school session’’ after ‘‘in ses-13
sion’’; 14
(2) in subsection (g), by striking ‘‘During fiscal 15
year 2020, the’’ and inserting ‘‘The’’; 16
(3) in subsection (h)(1)— 17
(A) by inserting ‘‘either’’ after ‘‘at least 1 18
child enrolled in such a covered child care facil-19
ity and’’; and 20
(B) by inserting ‘‘or a Department of Agri-21
culture grant-funded nutrition assistance pro-22
gram in the Commonwealth of the Northern 23
Mariana Islands, Puerto Rico, or American 24
32
† HR 1319 EAS
Samoa’’ before ‘‘shall be eligible to receive assist-1
ance’’; 2
(4) by redesignating subsections (i) and (j) as 3
subsections (j) and (k), respectively; 4
(5) by inserting after subsection (h) the fol-5
lowing: 6
‘‘(i) EMERGENCIES DURING SUMMER.—The Secretary 7
of Agriculture may permit a State agency to extend a State 8
agency plan approved under subsection (b) for not more 9
than 90 days for the purpose of operating the plan during 10
a covered summer period, during which time schools par-11
ticipating in the school lunch program under the Richard 12
B. Russell National School Lunch Act or the school break-13
fast program under section 4 of the Child Nutrition Act 14
of 1966 (42 U.S.C. 1773 ) and covered child care facilities 15
shall be deemed closed for purposes of this section.’’; 16
(6) in subsection (j) (as so redesignated)— 17
(A) by redesignating paragraphs (2) 18
through (6) as paragraphs (3) through (7), re-19
spectively; 20
(B) by inserting after paragraph (1) the fol-21
lowing: 22
‘‘(2) COVERED SUMMER PERIOD.—The term ‘cov-23
ered summer period’ means a summer period that fol-24
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† HR 1319 EAS
lows a school year during which there was a public 1
health emergency designation.’’; and 2
(C) in paragraph (5) (as so redesignated), 3
by striking ‘‘or another coronavirus with pan-4
demic potential’’; and 5
(7) in subsection (k) (as so redesignated), by in-6
serting ‘‘Federal agencies,’’ before ‘‘State agencies’’. 7
TITLE II—COMMITTEE ON 8
HEALTH, EDUCATION, LABOR, 9
AND PENSIONS 10
Subtitle A—Education Matters 11
PART 1—DEPARTMENT OF EDUCATION 12
SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMER-13
GENCY RELIEF FUND. 14
(a) IN GENERAL.—In addition to amounts otherwise 15
available through the Education Stabilization Fund, there 16
is appropriated to the Department of Education for fiscal 17
year 2021, out of any money in the Treasury not otherwise 18
appropriated, $122,774,800,000, to remain available 19
through September 30, 2023, to carry out this section. 20
(b) GRANTS.—From funds provided under subsection 21
(a), the Secretary shall— 22
(1) use $800,000,000 for the purposes of identi-23
fying homeless children and youth and providing 24
homeless children and youth with— 25
34
† HR 1319 EAS
(A) wrap-around services in light of the 1
challenges of COVID–19; and 2
(B) assistance needed to enable homeless 3
children and youth to attend school and partici-4
pate fully in school activities; and 5
(2) from the remaining amounts, make grants to 6
each State educational agency in accordance with this 7
section. 8
(c) ALLOCATIONS TO STATES.—The amount of each 9
grant under subsection (b) shall be allocated by the Sec-10
retary to each State in the same proportion as each State 11
received under part A of title I of the Elementary and Sec-12
ondary Education Act of 1965 in the most recent fiscal 13
year. 14
(d) SUBGRANTS TO LOCAL EDUCATIONAL AGEN-15
CIES.— 16
(1) IN GENERAL.—Each State shall allocate not 17
less than 90 percent of the grant funds awarded to the 18
State under this section as subgrants to local edu-19
cational agencies (including charter schools that are 20
local educational agencies) in the State in proportion 21
to the amount of funds such local educational agencies 22
and charter schools that are local educational agencies 23
received under part A of title I of the Elementary and 24
35
† HR 1319 EAS
Secondary Education Act of 1965 in the most recent 1
fiscal year. 2
(2) AVAILABILITY OF FUNDS.—Each State shall 3
make allocations under paragraph (1) to local edu-4
cational agencies in an expedited and timely manner 5
and, to the extent practicable, not later than 60 days 6
after the receipt of such funds. 7
(e) USES OF FUNDS.—A local educational agency that 8
receives funds under this section— 9
(1) shall reserve not less than 20 percent of such 10
funds to address learning loss through the implemen-11
tation of evidence-based interventions, such as sum-12
mer learning or summer enrichment, extended day, 13
comprehensive afterschool programs, or extended 14
school year programs, and ensure that such interven-15
tions respond to students’ academic, social, and emo-16
tional needs and address the disproportionate impact 17
of the coronavirus on the student subgroups described 18
in section 1111(b)(2)(B)(xi) of the Elementary and 19
Secondary Education Act of 1965 (20 U.S.C. 20
6311(b)(2)(B)(xi)), students experiencing homeless-21
ness, and children and youth in foster care; and 22
(2) shall use the remaining funds for any of the 23
following: 24
36
† HR 1319 EAS
(A) Any activity authorized by the Elemen-1
tary and Secondary Education Act of 1965. 2
(B) Any activity authorized by the Individ-3
uals with Disabilities Education Act. 4
(C) Any activity authorized by the Adult 5
Education and Family Literacy Act. 6
(D) Any activity authorized by the Carl D. 7
Perkins Career and Technical Education Act of 8
2006. 9
(E) Coordination of preparedness and re-10
sponse efforts of local educational agencies with 11
State, local, Tribal, and territorial public health 12
departments, and other relevant agencies, to im-13
prove coordinated responses among such entities 14
to prevent, prepare for, and respond to 15
coronavirus. 16
(F) Activities to address the unique needs of 17
low-income children or students, children with 18
disabilities, English learners, racial and ethnic 19
minorities, students experiencing homelessness, 20
and foster care youth, including how outreach 21
and service delivery will meet the needs of each 22
population. 23
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† HR 1319 EAS
(G) Developing and implementing proce-1
dures and systems to improve the preparedness 2
and response efforts of local educational agencies. 3
(H) Training and professional development 4
for staff of the local educational agency on sani-5
tation and minimizing the spread of infectious 6
diseases. 7
(I) Purchasing supplies to sanitize and 8
clean the facilities of a local educational agency, 9
including buildings operated by such agency. 10
(J) Planning for, coordinating, and imple-11
menting activities during long-term closures, in-12
cluding providing meals to eligible students, pro-13
viding technology for online learning to all stu-14
dents, providing guidance for carrying out re-15
quirements under the Individuals with Disabil-16
ities Education Act and ensuring other edu-17
cational services can continue to be provided 18
consistent with all Federal, State, and local re-19
quirements. 20
(K) Purchasing educational technology (in-21
cluding hardware, software, and connectivity) 22
for students who are served by the local edu-23
cational agency that aids in regular and sub-24
stantive educational interaction between students 25
38
† HR 1319 EAS
and their classroom instructors, including low- 1
income students and children with disabilities, 2
which may include assistive technology or adapt-3
ive equipment. 4
(L) Providing mental health services and 5
supports, including through the implementation 6
of evidence-based full-service community schools. 7
(M) Planning and implementing activities 8
related to summer learning and supplemental 9
afterschool programs, including providing class-10
room instruction or online learning during the 11
summer months and addressing the needs of low- 12
income students, children with disabilities, 13
English learners, migrant students, students ex-14
periencing homelessness, and children in foster 15
care. 16
(N) Addressing learning loss among stu-17
dents, including low-income students, children 18
with disabilities, English learners, racial and 19
ethnic minorities, students experiencing home-20
lessness, and children and youth in foster care, 21
of the local educational agency, including by— 22
(i) administering and using high-qual-23
ity assessments that are valid and reliable, 24
to accurately assess students’ academic 25
39
† HR 1319 EAS
progress and assist educators in meeting 1
students’ academic needs, including through 2
differentiating instruction; 3
(ii) implementing evidence-based ac-4
tivities to meet the comprehensive needs of 5
students; 6
(iii) providing information and assist-7
ance to parents and families on how they 8
can effectively support students, including 9
in a distance learning environment; and 10
(iv) tracking student attendance and 11
improving student engagement in distance 12
education. 13
(O) School facility repairs and improve-14
ments to enable operation of schools to reduce 15
risk of virus transmission and exposure to envi-16
ronmental health hazards, and to support stu-17
dent health needs. 18
(P) Inspection, testing, maintenance, re-19
pair, replacement, and upgrade projects to im-20
prove the indoor air quality in school facilities, 21
including mechanical and non-mechanical heat-22
ing, ventilation, and air conditioning systems, 23
filtering, purification and other air cleaning, 24
40
† HR 1319 EAS
fans, control systems, and window and door re-1
pair and replacement. 2
(Q) Developing strategies and implementing 3
public health protocols including, to the greatest 4
extent practicable, policies in line with guidance 5
from the Centers for Disease Control and Preven-6
tion for the reopening and operation of school fa-7
cilities to effectively maintain the health and 8
safety of students, educators, and other staff. 9
(R) Other activities that are necessary to 10
maintain the operation of and continuity of 11
services in local educational agencies and con-12
tinuing to employ existing staff of the local edu-13
cational agency. 14
(f) STATE FUNDING.—With funds not otherwise allo-15
cated under subsection (d), a State— 16
(1) shall reserve not less than 5 percent of the 17
total amount of grant funds awarded to the State 18
under this section to carry out, directly or through 19
grants or contracts, activities to address learning loss 20
by supporting the implementation of evidence-based 21
interventions, such as summer learning or summer 22
enrichment, extended day, comprehensive afterschool 23
programs, or extended school year programs, and en-24
sure that such interventions respond to students’ aca-25
41
† HR 1319 EAS
demic, social, and emotional needs and address the 1
disproportionate impact of the coronavirus on the stu-2
dent subgroups described in section 1111(b)(2)(B)(xi) 3
of the Elementary and Secondary Education Act of 4
1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experi-5
encing homelessness, and children and youth in foster 6
care, including by providing additional support to 7
local educational agencies to fully address such im-8
pacts; 9
(2) shall reserve not less than 1 percent of the 10
total amount of grant funds awarded to the State 11
under this section to carry out, directly or through 12
grants or contracts, the implementation of evidence- 13
based summer enrichment programs, and ensure such 14
programs respond to students’ academic, social, and 15
emotional needs and address the disproportionate im-16
pact of the coronavirus on the student populations de-17
scribed in section 1111(b)(2)(B)(xi) of the Elementary 18
and Secondary Education Act of 1965 (20 U.S.C. 19
6311(b)(2)(B)(xi)), students experiencing homeless-20
ness, and children and youth in foster care; 21
(3) shall reserve not less than 1 percent of the 22
total amount of grant funds awarded to the State 23
under this section to carry out, directly or through 24
grants or contracts, the implementation of evidence- 25
42
† HR 1319 EAS
based comprehensive afterschool programs, and ensure 1
such programs respond to students’ academic, social, 2
and emotional needs and address the disproportionate 3
impact of the coronavirus on the student populations 4
described in section 1111(b)(2)(B)(xi) of the Elemen-5
tary and Secondary Education Act of 1965 (20 6
U.S.C. 6311(b)(2)(B)(xi)), students experiencing 7
homelessness, and children and youth in foster care; 8
and 9
(4) may reserve not more than one-half of 1 per-10
cent of the total amount of grant funds awarded to 11
the State under this section for administrative costs 12
and the remainder for emergency needs as determined 13
by the State educational agency to address issues re-14
sponding to coronavirus, which may be addressed 15
through the use of grants or contracts. 16
(g) REALLOCATION.—A State shall return to the Sec-17
retary any funds received under this section that the State 18
does not award within 1 year of receiving such funds and 19
the Secretary shall reallocate such funds to the remaining 20
States in accordance with subsection (c). 21
(h) DEFINITIONS.—In this section— 22
(1) the terms ‘‘child’’, ‘‘children with disabil-23
ities’’, ‘‘distance education’’, ‘‘elementary school’’, 24
‘‘English learner’’, ‘‘evidence-based’’, ‘‘secondary 25
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school’’, ‘‘local educational agency’’, ‘‘parent’’, ‘‘Sec-1
retary’’, ‘‘State educational agency’’, and ‘‘tech-2
nology’’ have the meanings given those terms in sec-3
tion 8101 of the Elementary and Secondary Edu-4
cation Act of 1965 (20 U.S.C. 7801); 5
(2) the term ‘‘full-service community school’’ has 6
the meaning given that term in section 4622(2) of the 7
Elementary and Secondary Education Act of 1965 8
(20 U.S.C. 7272(2)); and 9
(3) the term ‘‘State’’ means each of the 50 States, 10
the District of Columbia, and the Commonwealth of 11
Puerto Rico. 12
(i) SAFE RETURN TO IN-PERSON INSTRUCTION.— 13
(1) IN GENERAL.—A local educational agency re-14
ceiving funds under this section shall develop and 15
make publicly available on the local educational agen-16
cy’s website, not later than 30 days after receiving the 17
allocation of funds described in paragraph (d)(1), a 18
plan for the safe return to in-person instruction and 19
continuity of services. 20
(2) COMMENT PERIOD.—Before making the plan 21
described in paragraph (1) publicly available, the 22
local educational agency shall seek public comment on 23
the plan and take such comments into account in the 24
development of the plan. 25
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(3) PREVIOUS PLANS.—If a local educational 1
agency has developed a plan for the safe return to in- 2
person instruction before the date of enactment of this 3
Act that meets the requirements described in para-4
graphs (1) and (2), such plan shall be deemed to sat-5
isfy the requirements under this subsection. 6
SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC 7
SCHOOLS. 8
(a) IN GENERAL.—In addition to amounts otherwise 9
available through the Emergency Assistance to Non-Public 10
Schools Program, there is appropriated to the Department 11
of Education for fiscal year 2021, out of any money in the 12
Treasury not otherwise appropriated, $2,750,000,000, to re-13
main available through September 30, 2023, for making al-14
locations to Governors under the Emergency Assistance to 15
Non-Public Schools Program to provide services or assist-16
ance to non-public schools that enroll a significant percent-17
age of low-income students and are most impacted by the 18
qualifying emergency. 19
(b) LIMITATIONS.—Funds provided under subsection 20
(a) shall not be used to provide reimbursements to any non- 21
public school. 22
SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND. 23
In addition to amounts otherwise available, there is 24
appropriated to the Department of Education for fiscal 25
45
† HR 1319 EAS
year 2021, out of any money in the Treasury not otherwise 1
appropriated, $39,584,570,000, to remain available through 2
September 30, 2023, for making allocations to institutions 3
of higher education in accordance with the same terms and 4
conditions of section 314 of the Coronavirus Response and 5
Relief Supplemental Appropriations Act, 2021 (division M 6
of Public Law 116–260), except that— 7
(1) subsection (a)(1) of such section 314 shall be 8
applied by substituting ‘‘91 percent’’ for ‘‘89 percent’’; 9
(2) subsection (a)(2) of such section 314 shall be 10
applied— 11
(A) in the matter preceding subparagraph 12
(A), by substituting ‘‘under the heading ‘Higher 13
Education’ in the Department of Education Ap-14
propriations Act, 2020’’ for ‘‘in the Further Con-15
solidated Appropriations Act, 2020 (Public Law 16
116–94)’’; and 17
(B) in subparagraph (B), by substituting 18
‘‘under the heading ‘Higher Education’ in the 19
Department of Education Appropriations Act, 20
2020’’ for ‘‘in the Further Consolidated Appro-21
priations Act, 2020 (Public Law 116–94)’’; 22
(3) an institution that receives an allocation ap-23
portioned in accordance with clause (iii) of subsection 24
(a)(2)(A) of such section 314 that has a total endow-25
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† HR 1319 EAS
ment size of less than $1,000,000 (including an insti-1
tution that does not have an endowment) shall be 2
treated by the Secretary as having a total endowment 3
size of $1,000,000 for the purposes of such clause (iii); 4
(4) subsection (a)(4) of such section 314 shall be 5
applied by substituting ‘‘1 percent’’ for ‘‘3 percent’’; 6
(5) except as provided in paragraphs (7) and (9) 7
of subsection (d) of such section 314, an institution 8
shall use a portion of funds received under this sec-9
tion to— 10
(A) implement evidence-based practices to 11
monitor and suppress coronavirus in accordance 12
with public health guidelines; and 13
(B) conduct direct outreach to financial aid 14
applicants about the opportunity to receive a fi-15
nancial aid adjustment due to the recent unem-16
ployment of a family member or independent 17
student, or other circumstances, described in sec-18
tion 479A of the Higher Education Act of 1965 19
(20 U.S.C. 1087tt); 20
(6) the following shall not apply to funds pro-21
vided or received in accordance with this section— 22
(A) subsection (b) of such section 314; 23
(B) paragraph (2) of subsection (c) of such 24
section 314; 25
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(C) paragraphs (1), (2), (4), (5), (6), and 1
(8) of subsection (d) of such section 314; 2
(D) subsections (e) and (f) of such section 3
314; and 4
(E) section 316 of the Coronavirus Response 5
and Relief Supplemental Appropriations Act, 6
2021 (division M of Public Law 116–260); and 7
(7) an institution that receives an allocation 8
under this section apportioned in accordance with 9
subparagraphs (A) through (D) of subsection (a)(1) of 10
such section 314 shall use not less than 50 percent of 11
such allocation to provide emergency financial aid 12
grants to students in accordance with subsection 13
(c)(3) of such section 314. 14
SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE 15
OF EQUITY. 16
(a) STATE MAINTENANCE OF EFFORT.— 17
(1) IN GENERAL.—As a condition of receiving 18
funds under section 2001, a State shall maintain sup-19
port for elementary and secondary education, and for 20
higher education (which shall include State funding 21
to institutions of higher education and State need- 22
based financial aid, and shall not include support for 23
capital projects or for research and development or 24
tuition and fees paid by students), in each of fiscal 25
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† HR 1319 EAS
years 2022 and 2023 at least at the proportional lev-1
els of such State’s support for elementary and sec-2
ondary education and for higher education relative to 3
such State’s overall spending, averaged over fiscal 4
years 2017, 2018, and 2019. 5
(2) WAIVER.—For the purpose of relieving fiscal 6
burdens incurred by States in preventing, preparing 7
for, and responding to the coronavirus, the Secretary 8
of Education may waive any maintenance of effort 9
requirements associated with the Education Stabiliza-10
tion Fund. 11
(b) STATE MAINTENANCE OF EQUITY.— 12
(1) HIGH-NEED LOCAL EDUCATIONAL AGEN-13
CIES.—As a condition of receiving funds under sec-14
tion 2001, a State educational agency shall not, in 15
fiscal year 2022 or 2023, reduce State funding (as 16
calculated on a per-pupil basis) for any high-need 17
local educational agency in the State by an amount 18
that exceeds the overall per-pupil reduction in State 19
funds, if any, across all local educational agencies in 20
such State in such fiscal year. 21
(2) HIGHEST POVERTY LOCAL EDUCATIONAL 22
AGENCIES.—Notwithstanding paragraph (1), as a 23
condition of receiving funds under section 2001, a 24
State educational agency shall not, in fiscal year 25
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2022 or 2023, reduce State funding (as calculated on 1
a per-pupil basis) for any highest poverty local edu-2
cational agency below the level of funding (as cal-3
culated on a per-pupil basis) provided to each such 4
local educational agency in fiscal year 2019. 5
(c) LOCAL EDUCATIONAL AGENCY MAINTENANCE OF 6
EQUITY FOR HIGH-POVERTY SCHOOLS.— 7
(1) IN GENERAL.—As a condition of receiving 8
funds under section 2001, a local educational agency 9
shall not, in fiscal year 2022 or 2023— 10
(A) reduce per-pupil funding (from com-11
bined State and local funding) for any high-pov-12
erty school served by such local educational agen-13
cy by an amount that exceeds— 14
(i) the total reduction in local edu-15
cational agency funding (from combined 16
State and local funding) for all schools 17
served by the local educational agency in 18
such fiscal year (if any); divided by 19
(ii) the number of children enrolled in 20
all schools served by the local educational 21
agency in such fiscal year; or 22
(B) reduce per-pupil, full-time equivalent 23
staff in any high-poverty school by an amount 24
that exceeds— 25
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(i) the total reduction in full-time 1
equivalent staff in all schools served by such 2
local educational agency in such fiscal year 3
(if any); divided by 4
(ii) the number of children enrolled in 5
all schools served by the local educational 6
agency in such fiscal year. 7
(2) EXCEPTION.—Paragraph (1) shall not apply 8
to a local educational agency in fiscal year 2022 or 9
2023 that meets at least 1 of the following criteria in 10
such fiscal year: 11
(A) Such local educational agency has a 12
total enrollment of less than 1,000 students. 13
(B) Such local educational agency operates 14
a single school. 15
(C) Such local educational agency serves all 16
students within each grade span with a single 17
school. 18
(D) Such local educational agency dem-19
onstrates an exceptional or uncontrollable cir-20
cumstance, such as unpredictable changes in stu-21
dent enrollment or a precipitous decline in the 22
financial resources of such agency, as determined 23
by the Secretary of Education. 24
(d) DEFINITIONS.—In this section: 25
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(1) ELEMENTARY EDUCATION; SECONDARY EDU-1
CATION.—The terms ‘‘elementary education’’ and 2
‘‘secondary education’’ have the meaning given such 3
terms under State law. 4
(2) HIGHEST POVERTY LOCAL EDUCATIONAL 5
AGENCY.—The term ‘‘highest poverty local educational 6
agency’’ means a local educational agency that is 7
among the group of local educational agencies in the 8
State that— 9
(A) in rank order, have the highest percent-10
ages of economically disadvantaged students in 11
the State, on the basis of the most recent satisfac-12
tory data available from the Department of 13
Commerce (or, for local educational agencies for 14
which no such data are available, such other 15
data as the Secretary of Education determines 16
are satisfactory); and 17
(B) collectively serve not less than 20 per-18
cent of the State’s total enrollment of students 19
served by all local educational agencies in the 20
State. 21
(3) HIGH-NEED LOCAL EDUCATIONAL AGENCY.— 22
The term ‘‘high-need local educational agency’’ means 23
a local educational agency that is among the group 24
of local educational agencies in the State that— 25
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(A) in rank order, have the highest percent-1
ages of economically disadvantaged students in 2
the State, on the basis of the most recent satisfac-3
tory data available from the Department of 4
Commerce (or, for local educational agencies for 5
which no such data are available, such other 6
data as the Secretary of Education determines 7
are satisfactory); and 8
(B) collectively serve not less than 50 per-9
cent of the State’s total enrollment of students 10
served by all local educational agencies in the 11
State. 12
(4) HIGH-POVERTY SCHOOL.— 13
(A) IN GENERAL.—The term ‘‘high-poverty 14
school’’ means, with respect to a school served by 15
a local educational agency, a school that is in 16
the highest quartile of schools served by such 17
local educational agency based on the percentage 18
of economically disadvantaged students served, 19
as determined by the State in accordance with 20
subparagraph (B). 21
(B) DETERMINATION.—In making the deter-22
mination under subparagraph (A), a State shall 23
select a measure of poverty established for the 24
purposes of this paragraph by the Secretary of 25
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Education and apply such measure consistently 1
to all schools in the State. 2
(5) OVERALL PER-PUPIL REDUCTION IN STATE 3
FUNDS.—The term ‘‘overall per-pupil reduction in 4
State funds’’ means, with respect to a fiscal year— 5
(A) the amount of any reduction in the 6
total amount of State funds provided to all local 7
educational agencies in the State in such fiscal 8
year compared to the total amount of such funds 9
provided to all local educational agencies in the 10
State in the previous fiscal year; divided by 11
(B) the aggregate number of children en-12
rolled in all schools served by all local edu-13
cational agencies in the State in the fiscal year 14
for which the determination is being made. 15
(6) STATE.—The term ‘‘State’’ means each of the 16
50 States, the District of Columbia, and the Common-17
wealth of Puerto Rico. 18
SEC. 2005. OUTLYING AREAS. 19
In addition to amounts otherwise available, there is 20
appropriated to the Department of Education for fiscal 21
year 2021, out of any money in the Treasury not otherwise 22
appropriated, $850,000,000, to remain available through 23
September 30, 2023, for the Secretary of Education to allo-24
cate awards to the outlying areas on the basis of their re-25
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† HR 1319 EAS
spective needs, as determined by the Secretary, to be allo-1
cated not more than 30 calendar days after the date of en-2
actment of this Act. 3
SEC. 2006. GALLAUDET UNIVERSITY. 4
In addition to amounts otherwise available, there is 5
appropriated to the Department of Education for fiscal 6
year 2021, out of any money in the Treasury not otherwise 7
appropriated, $19,250,000, to remain available through 8
September 30, 2023, for the Kendall Demonstration Ele-9
mentary School, the Model Secondary School for the Deaf, 10
and Gallaudet University to prevent, prepare for, and re-11
spond to coronavirus, including to defray expenses associ-12
ated with coronavirus (including lost revenue, reimburse-13
ment for expenses already incurred, technology costs associ-14
ated with a transition to distance education, faculty and 15
staff trainings, and payroll) and to provide financial aid 16
grants to students, which may be used for any component 17
of the student’s cost of attendance. 18
SEC. 2007. STUDENT AID ADMINISTRATION. 19
In addition to amounts otherwise available, there is 20
appropriated to the Department of Education for fiscal 21
year 2021, out of any money in the Treasury not otherwise 22
appropriated, $91,130,000, to remain available through 23
September 30, 2023, for Student Aid Administration with-24
in the Department of Education to prevent, prepare for, 25
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and respond to coronavirus including direct outreach to 1
students and borrowers about financial aid, economic im-2
pact payments, means-tested benefits, unemployment assist-3
ance, and tax benefits, for which the students and borrowers 4
may be eligible. 5
SEC. 2008. HOWARD UNIVERSITY. 6
In addition to amounts otherwise available, there is 7
appropriated to the Department of Education for fiscal 8
year 2021, out of any money in the Treasury not otherwise 9
appropriated, $35,000,000, to remain available through 10
September 30, 2023, for Howard University to prevent, pre-11
pare for, and respond to coronavirus, including to defray 12
expenses associated with coronavirus (including lost rev-13
enue, reimbursement for expenses already incurred, tech-14
nology costs associated with a transition to distance edu-15
cation, faculty and staff trainings, and payroll) and to pro-16
vide financial aid grants to students, which may be used 17
for any component of the student’s cost of attendance. 18
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE 19
DEAF. 20
In addition to amounts otherwise available, there is 21
appropriated to the Department of Education for fiscal 22
year 2021, out of any money in the Treasury not otherwise 23
appropriated, $19,250,000, to remain available through 24
September 30, 2023, for the National Technical Institute 25
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for the Deaf to prevent, prepare for, and respond to 1
coronavirus, including to defray expenses associated with 2
coronavirus (including lost revenue, reimbursement for ex-3
penses already incurred, technology costs associated with a 4
transition to distance education, faculty and staff training, 5
and payroll) and to provide financial aid grants to stu-6
dents, which may be used for any component of the student’s 7
cost of attendance. 8
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES. 9
In addition to amounts otherwise available, there is 10
appropriated to the Department of Education for fiscal 11
year 2021, out of any money in the Treasury not otherwise 12
appropriated, $100,000,000, to remain available through 13
September 30, 2023, for the Institute of Education Sciences 14
to carry out research related to addressing learning loss 15
caused by the coronavirus among the student subgroups de-16
scribed in section 1111(b)(2)(B)(xi) of the Elementary and 17
Secondary Education Act of 1965 (20 U.S.C. 18
6311(b)(2)(B)(xi)) and students experiencing homelessness 19
and children and youth in foster care, and to disseminate 20
such findings to State educational agencies and local edu-21
cational agencies and other appropriate entities. 22
SEC. 2011. PROGRAM ADMINISTRATION. 23
In addition to amounts otherwise available, there is 24
appropriated to the Department of Education for fiscal 25
57
† HR 1319 EAS
year 2021, out of any money in the Treasury not otherwise 1
appropriated, $15,000,000, to remain available through 2
September 30, 2024, for Program Administration within 3
the Department of Education to prevent, prepare for, and 4
respond to coronavirus, and for salaries and expenses nec-5
essary to implement this part. 6
SEC. 2012. OFFICE OF INSPECTOR GENERAL. 7
In addition to amounts otherwise available, there is 8
appropriated to the Department of Education for fiscal 9
year 2021, out of any money in the Treasury not otherwise 10
appropriated, $5,000,000, to remain available until ex-11
pended, for the Office of Inspector General of the Depart-12
ment of Education, for salaries and expenses necessary for 13
oversight, investigations, and audits of programs, grants, 14
and projects funded under this part carried out by the Of-15
fice of Inspector General. 16
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS 17
FOR PROPRIETARY INSTITUTIONS OF HIGH-18
ER EDUCATION. 19
(a) IN GENERAL.—Section 487(a)(24) of the Higher 20
Education Act of 1965 (20 U.S.C. 1094(a)(24)) is amended 21
by striking ‘‘funds provided under this title’’ and inserting 22
‘‘Federal funds that are disbursed or delivered to or on be-23
half of a student to be used to attend such institution (re-24
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† HR 1319 EAS
ferred to in this paragraph and subsection (d) as ‘Federal 1
education assistance funds’)’’. 2
(b) IMPLEMENTATION OF NON-FEDERAL REVENUE RE-3
QUIREMENT.—Section 487(d) of the Higher Education Act 4
of 1965 (20 U.S.C. 1094(d)) is amended— 5
(1) in the subsection heading, by striking ‘‘Non- 6
title IV’’ and inserting ‘‘Non-Federal’’; and 7
(2) in paragraph (1)(C), by striking ‘‘funds for 8
a program under this title’’ and inserting ‘‘Federal 9
education assistance funds’’. 10
(c) EFFECTIVE DATE.—The amendments made under 11
this section shall— 12
(1) be subject to the master calendar require-13
ments under section 482 of the Higher Education Act 14
of 1965 (20 U.S.C. 1089) and the public involvement 15
and negotiated rulemaking requirements under sec-16
tion 492 of the Higher Education Act of 1965 (20 17
U.S.C. 1098a), except that such negotiated rule-18
making shall commence not earlier than October 1, 19
2021; and 20
(2) apply to institutional fiscal years beginning 21
on or after January 1, 2023. 22
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SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABIL-1
ITIES EDUCATION ACT. 2
(a) AMOUNTS FOR IDEA.—There is appropriated to 3
the Secretary of Education for fiscal year 2021, out of any 4
money in the Treasury not otherwise appropriated— 5
(1) $2,580,000,000 for grants to States under 6
part B of the Individuals with Disabilities Education 7
Act; 8
(2) $200,000,000 for preschool grants under sec-9
tion 619 of the Individuals with Disabilities Edu-10
cation Act; and 11
(3) $250,000,000 for programs for infants and 12
toddlers with disabilities under part C of the Individ-13
uals with Disabilities Education Act. 14
(b) GENERAL PROVISIONS.—Any amount appro-15
priated under subsection (a) is in addition to other 16
amounts appropriated or made available for the applicable 17
purpose. 18
PART 2—MISCELLANEOUS 19
SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS. 20
In addition to amounts otherwise available, there is 21
appropriated for fiscal year 2021, out of any money in the 22
Treasury not otherwise appropriated, $135,000,000, to re-23
main available until expended, under the National Founda-24
tion on the Arts and the Humanities Act of 1965, as follows: 25
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(1) Forty percent shall be for grants, and rel-1
evant administrative expenses, to State arts agencies 2
and regional arts organizations that support organi-3
zations’ programming and general operating expenses 4
to cover up to 100 percent of the costs of the programs 5
which the grants support, to prevent, prepare for, re-6
spond to, and recover from the coronavirus. 7
(2) Sixty percent shall be for direct grants, and 8
relevant administrative expenses, that support organi-9
zations’ programming and general operating expenses 10
to cover up to 100 percent of the costs of the programs 11
which the grants support, to prevent, prepare for, re-12
spond to, and recover from the coronavirus. 13
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES. 14
In addition to amounts otherwise available, there is 15
appropriated for fiscal year 2021, out of any money in the 16
Treasury not otherwise appropriated, $135,000,000, to re-17
main available until expended, under the National Founda-18
tion on the Arts and the Humanities Act of 1965, as follows: 19
(1) Forty percent shall be for grants, and rel-20
evant administrative expenses, to State humanities 21
councils that support humanities organizations’ pro-22
gramming and general operating expenses to cover up 23
to 100 percent of the costs of the programs which the 24
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grants support, to prevent, prepare for, respond to, 1
and recover from the coronavirus. 2
(2) Sixty percent shall be for direct grants, and 3
relevant administrative expenses, that support hu-4
manities organizations’ programming and general op-5
erating expenses to cover up to 100 percent of the 6
costs of the programs which the grants support, to 7
prevent, prepare for, respond to, and recover from the 8
coronavirus. 9
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES. 10
In addition to amounts otherwise available, there is 11
appropriated to the Institute of Museum and Library Serv-12
ices for fiscal year 2021, out of any money in the Treasury 13
not otherwise appropriated, $200,000,000, to remain avail-14
able until expended, for necessary expenses to carry out mu-15
seum and library services. The Director of the Institute of 16
Museum and Library Services shall award not less than 17
89 percent of such funds to State library administrative 18
agencies by applying the formula in section 221(b) of the 19
Museum and Library Services Act, except that— 20
(1) section 221(b)(3)(A) of such Act shall be ap-21
plied by substituting ‘‘$2,000,000’’ for ‘‘$680,000’’ 22
and by substituting ‘‘$200,000’’ for ‘‘$60,000’’; and 23
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(2) section 221(b)(3)(C) and subsections (b) and 1
(c) of section 223 of such Act shall not apply to funds 2
provided under this section. 3
Subtitle B—Labor Matters 4
SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER 5
PROTECTION ACTIVITIES. 6
(a) APPROPRIATION.—In addition to amounts other-7
wise made available, out of any funds in the Treasury not 8
otherwise appropriated, there are appropriated to the Sec-9
retary of Labor for fiscal year 2021, $200,000,000, to re-10
main available until September 30, 2023, for the Wage and 11
Hour Division, the Office of Workers’ Compensation Pro-12
grams, the Office of the Solicitor, the Mine Safety and 13
Health Administration, and the Occupational Safety and 14
Health Administration to carry out COVID–19 related 15
worker protection activities, and for the Office of Inspector 16
General for oversight of the Secretary’s activities to prevent, 17
prepare for, and respond to COVID–19. 18
(b) ALLOCATION OF AMOUNTS.—Amounts appro-19
priated under subsection (a) shall be allocated as follows: 20
(1) Not less than $100,000,000 shall be for the 21
Occupational Safety and Health Administration, of 22
which $10,000,000 shall be for Susan Harwood train-23
ing grants and not less than $5,000,000 shall be for 24
enforcement activities related to COVID–19 at high 25
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risk workplaces including health care, meat and poul-1
try processing facilities, agricultural workplaces and 2
correctional facilities. 3
(2) $12,500,000 shall be for the Office of Inspec-4
tor General. 5
Subtitle C—Human Services and 6
Community Supports 7
SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT 8
PROGRAM. 9
(a) CHILD CARE AND DEVELOPMENT BLOCK GRANT 10
FUNDING.—In addition to amounts otherwise available, 11
there is appropriated for fiscal year 2021, out of any 12
amounts in the Treasury not otherwise appropriated, 13
$14,990,000,000, to remain available through September 14
30, 2021, to carry out the program authorized under section 15
658C of the Child Care and Development Block Grant Act 16
of 1990 (42 U.S.C. 9858a) without regard to requirements 17
in sections 658E(c)(3)(E) or 658G of such Act (42 U.S.C. 18
9858c(c)(3)(E), 9858e). Payments made to States, terri-19
tories, Indian Tribes, and Tribal organizations from funds 20
made available under this subsection shall be obligated in 21
fiscal year 2021 or the succeeding 2 fiscal years. States, ter-22
ritories, Indian Tribes, and Tribal organizations are au-23
thorized to use such funds to provide child care assistance 24
to health care sector employees, emergency responders, sani-25
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tation workers, and other workers deemed essential during 1
the response to coronavirus by public officials, without re-2
gard to the income eligibility requirements of section 3
658P(4) of the Child Care and Development Block Grant 4
Act (42 U.S.C. 9858n(4)). 5
(b) ADMINISTRATIVE COSTS.—In addition to amounts 6
otherwise available, there is appropriated for fiscal year 7
2021, out of any amounts in the Treasury not otherwise 8
appropriated, $35,000,000, to remain available through 9
September 30, 2025, for the costs of providing technical as-10
sistance and conducting research and for the administrative 11
costs to carry out this section and section 2202 of this sub-12
title. 13
(c) SUPPLEMENT NOT SUPPLANT.—Amounts made 14
available to carry out this section shall be used to supple-15
ment and not supplant other Federal, State, and local pub-16
lic funds expended to provide child care services for eligible 17
individuals. 18
SEC. 2202. CHILD CARE STABILIZATION. 19
(a) DEFINITIONS.—In this section: 20
(1) COVID–19 PUBLIC HEALTH EMERGENCY.— 21
The term ‘‘COVID–19 public health emergency’’ 22
means the public health emergency declared by the 23
Secretary of Health and Human Services under sec-24
tion 319 of the Public Health Service Act (42 U.S.C. 25
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247d) on January 31, 2020, with respect to COVID– 1
19, including any renewal of the declaration. 2
(2) ELIGIBLE CHILD CARE PROVIDER.—The term 3
‘‘eligible child care provider’’ means— 4
(A) an eligible child care provider as de-5
fined in section 658P of the Child Care and De-6
velopment Block Grant Act of 1990 (42 U.S.C. 7
9858n); or 8
(B) a child care provider that is licensed, 9
regulated, or registered in the State, territory, or 10
Indian Tribe on the date of enactment of this Act 11
and meets applicable State and local health and 12
safety requirements. 13
(b) CHILD CARE STABILIZATION FUNDING.—In addi-14
tion to amounts otherwise available, there is appropriated 15
for fiscal year 2021, out of any amounts in the Treasury 16
not otherwise appropriated, $23,975,000,000, to remain 17
available through September 30, 2021, for grants under this 18
section in accordance with the Child Care and Development 19
Block Grant Act of 1990. 20
(c) GRANTS.—From the amounts appropriated to 21
carry out this section and under the authority of section 22
658O of the Child Care and Development Block Grant Act 23
of 1990 (42 U.S.C. 9858m) and this section, the Secretary 24
shall award to each lead agency a child care stabilization 25
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grant, without regard to the requirements in subparagraphs 1
(C) and (E) of section 658E(c)(3), and in section 658G, 2
of the Child Care and Development Block Grant Act of 1990 3
(42 U.S.C. 9858c(c)(3), 9858e). Such grant shall be allotted 4
in accordance with section 658O of the Child Care and De-5
velopment Block Grant Act of 1990 (42 U.S.C. 9858m). 6
(d) STATE RESERVATIONS AND SUBGRANTS.— 7
(1) RESERVATION.—A lead agency for a State 8
that receives a child care stabilization grant pursuant 9
to subsection (c) shall reserve not more than 10 per-10
cent of such grant funds to administer subgrants, pro-11
vide technical assistance and support for applying for 12
and accessing the subgrant opportunity, publicize the 13
availability of the subgrants, carry out activities to 14
increase the supply of child care, and provide tech-15
nical assistance to help child care providers imple-16
ment policies as described in paragraph (2)(D)(i). 17
(2) SUBGRANTS TO QUALIFIED CHILD CARE PRO-18
VIDERS.— 19
(A) IN GENERAL.—The lead agency shall 20
use the remainder of the grant funds awarded 21
pursuant to subsection (c) to make subgrants to 22
qualified child care providers described in sub-23
paragraph (B), regardless of such a provider’s 24
previous receipt of other Federal assistance, to 25
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support the stability of the child care sector dur-1
ing and after the COVID–19 public health emer-2
gency. 3
(B) QUALIFIED CHILD CARE PROVIDER.— 4
To be qualified to receive a subgrant under this 5
paragraph, a provider shall be an eligible child 6
care provider that on the date of submission of 7
an application for the subgrant, was either— 8
(i) open and available to provide child 9
care services; or 10
(ii) closed due to public health, finan-11
cial hardship, or other reasons relating to 12
the COVID–19 public health emergency. 13
(C) SUBGRANT AMOUNT.—The amount of 14
such a subgrant to a qualified child care pro-15
vider shall be based on the provider’s stated cur-16
rent operating expenses, including costs associ-17
ated with providing or preparing to provide 18
child care services during the COVID–19 public 19
health emergency, and to the extent practicable, 20
cover sufficient operating expenses to ensure con-21
tinuous operations for the intended period of the 22
subgrant. 23
(D) APPLICATION.—The lead agency shall— 24
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(i) make available on the lead agency’s 1
website an application for qualified child 2
care providers that includes certifications 3
that, for the duration of the subgrant— 4
(I) the provider applying will, 5
when open and available to provide 6
child care services, implement policies 7
in line with guidance from the cor-8
responding State, Tribal, and local au-9
thorities, and in accordance with 10
State, Tribal, and local orders, and, to 11
the greatest extent possible, implement 12
policies in line with guidance from the 13
Centers for Disease Control and Pre-14
vention; 15
(II) for each employee, the pro-16
vider will pay not less than the full 17
compensation, including any benefits, 18
that was provided to the employee as of 19
the date of submission of the applica-20
tion for the subgrant (referred to in 21
this subclause as ‘‘full compensation’’), 22
and will not take any action that re-23
duces the weekly amount of the employ-24
ee’s compensation below the weekly 25
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amount of full compensation, or that 1
reduces the employee’s rate of com-2
pensation below the rate of full com-3
pensation, including the involuntary 4
furloughing of any employee employed 5
on the date of submission of the appli-6
cation for the subgrant; and 7
(III) the provider will provide re-8
lief from copayments and tuition pay-9
ments for the families enrolled in the 10
provider’s program, to the extent pos-11
sible, and prioritize such relief for fam-12
ilies struggling to make either type of 13
payment; and 14
(ii) accept and process applications 15
submitted under this subparagraph on a 16
rolling basis, and provide subgrant funds in 17
advance of provider expenditures, except as 18
provided in subsection (e)(2). 19
(E) OBLIGATION.—The lead agency shall 20
notify the Secretary if it is unable to obligate at 21
least 50 percent of the funds received pursuant to 22
subsection (c) that are available for subgrants de-23
scribed in this paragraph within 9 months of the 24
date of enactment of this Act. 25
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(e) USES OF FUNDS.— 1
(1) IN GENERAL.—A qualified child care pro-2
vider that receives funds through such a subgrant 3
shall use the funds for at least one of the following: 4
(A) Personnel costs, including payroll and 5
salaries or similar compensation for an employee 6
(including any sole proprietor or independent 7
contractor), employee benefits, premium pay, or 8
costs for employee recruitment and retention. 9
(B) Rent (including rent under a lease 10
agreement) or payment on any mortgage obliga-11
tion, utilities, facility maintenance or improve-12
ments, or insurance. 13
(C) Personal protective equipment, cleaning 14
and sanitization supplies and services, or train-15
ing and professional development related to 16
health and safety practices. 17
(D) Purchases of or updates to equipment 18
and supplies to respond to the COVID–19 public 19
health emergency. 20
(E) Goods and services necessary to main-21
tain or resume child care services. 22
(F) Mental health supports for children and 23
employees. 24
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(2) REIMBURSEMENT.—The qualified child care 1
provider may use the subgrant funds to reimburse the 2
provider for sums obligated or expended before the 3
date of enactment of this Act for the cost of a good 4
or service described in paragraph (1) to respond to 5
the COVID–19 public health emergency. 6
(f) SUPPLEMENT NOT SUPPLANT.—Amounts made 7
available to carry out this section shall be used to supple-8
ment and not supplant other Federal, State, and local pub-9
lic funds expended to provide child care services for eligible 10
individuals. 11
SEC. 2203. HEAD START. 12
In addition to amounts otherwise available, there is 13
appropriated for fiscal year 2021, out of any amounts in 14
the Treasury not otherwise appropriated, $1,000,000,000, 15
to remain available through September 30, 2022, to carry 16
out the Head Start Act, including for Federal administra-17
tive expenses. After reserving funds for Federal administra-18
tive expenses, the Secretary shall allocate all remaining 19
amounts to Head Start agencies for one-time grants, and 20
shall allocate to each Head Start agency an amount that 21
bears the same ratio to the portion available for allocations 22
as the number of enrolled children served by the Head Start 23
agency bears to the number of enrolled children served by 24
all Head Start agencies. 25
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SEC. 2204. PROGRAMS FOR SURVIVORS. 1
(a) IN GENERAL.—Section 303 of the Family Violence 2
Prevention and Services Act (42 U.S.C. 10403) is amended 3
by adding at the end the following: 4
‘‘(d) ADDITIONAL FUNDING.—For the purposes of car-5
rying out this title, in addition to amounts otherwise made 6
available for such purposes, there are appropriated, out of 7
any amounts in the Treasury not otherwise appropriated, 8
for fiscal year 2021, to remain available until expended ex-9
cept as otherwise provided in this subsection, each of the 10
following: 11
‘‘(1) $180,000,000 to carry out sections 301 12
through 312, to be allocated in the manner described 13
in subsection (a)(2), except that— 14
‘‘(A) a reference in subsection (a)(2) to an 15
amount appropriated under subsection (a)(1) 16
shall be considered to be a reference to an 17
amount appropriated under this paragraph; 18
‘‘(B) the matching requirement in section 19
306(c)(4) and condition in section 308(d)(3) 20
shall not apply; and 21
‘‘(C) each reference in section 305(e) to ‘the 22
end of the following fiscal year’ shall be consid-23
ered to be a reference to ‘the end of fiscal year 24
2025’; and 25
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‘‘(D) funds made available to a State in a 1
grant under section 306(a) and obligated in a 2
timely manner shall be available for expenditure, 3
by the State or a recipient of funds from the 4
grant, through the end of fiscal year 2025; 5
‘‘(2) $18,000,000 to carry out section 309. 6
‘‘(3) $2,000,000 to carry out section 313, of 7
which $1,000,000 shall be allocated to support Indian 8
communities.’’. 9
(b) COVID–19 PUBLIC HEALTH EMERGENCY DE-10
FINED.—In this section, the term ‘‘COVID–19 public health 11
emergency’’ means the public health emergency declared by 12
the Secretary of Health and Human Services under section 13
319 of the Public Health Service Act (42 U.S.C. 247d) on 14
January 31, 2020, with respect to COVID–19, including 15
any renewal of the declaration. 16
(c) GRANTS TO SUPPORT CULTURALLY SPECIFIC POP-17
ULATIONS.— 18
(1) IN GENERAL.—In addition to amounts other-19
wise made available, there is appropriated, out of any 20
amounts in the Treasury not otherwise appropriated, 21
to the Secretary of Health and Human Services (in 22
this section referred to as the ‘‘Secretary’’), 23
$49,500,000 for fiscal year 2021, to be available until 24
expended, to carry out this subsection (excluding Fed-25
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eral administrative costs, for which funds are appro-1
priated under subsection (e)). 2
(2) USE OF FUNDS.—From amounts appro-3
priated under paragraph (1), the Secretary acting 4
through the Director of the Family Violence Preven-5
tion and Services Program, shall— 6
(A) support culturally specific community- 7
based organizations to provide culturally specific 8
activities for survivors of sexual assault and do-9
mestic violence, to address emergent needs result-10
ing from the COVID–19 public health emergency 11
and other public health concerns; and 12
(B) support culturally specific community- 13
based organizations that provide culturally spe-14
cific activities to promote strategic partnership 15
development and collaboration in responding to 16
the impact of COVID–19 and other public health 17
concerns on survivors of sexual assault and do-18
mestic violence. 19
(d) GRANTS TO SUPPORT SURVIVORS OF SEXUAL AS-20
SAULT.— 21
(1) IN GENERAL.—In addition to amounts other-22
wise made available, there is appropriated, out of any 23
amounts in the Treasury not otherwise appropriated, 24
to the Secretary, $198,000,000 for fiscal year 2021, to 25
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be available until expended, to carry out this sub-1
section (excluding Federal administrative costs, for 2
which funds are appropriated under subsection (e)). 3
(2) USE OF FUNDS.—From amounts appro-4
priated under paragraph (1), the Secretary acting 5
through the Director of the Family Violence Preven-6
tion and Services Program, shall assist rape crisis 7
centers in transitioning to virtual services and meet-8
ing the emergency needs of survivors. 9
(e) ADMINISTRATIVE COSTS.—In addition to amounts 10
otherwise made available, there is appropriated to the Sec-11
retary, out of any amounts in the Treasury not otherwise 12
appropriated, $2,500,000 for fiscal year 2021, to remain 13
available until expended, for the Federal administrative 14
costs of carrying out subsections (c) and (d). 15
SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT. 16
In addition to amounts otherwise available, there is 17
appropriated to the Secretary of Health and Human Serv-18
ices for fiscal year 2021, out of any money in the Treasury 19
not otherwise appropriated, the following amounts, to re-20
main available through September 30, 2023: 21
(1) $250,000,000 for carrying out the program 22
authorized under section 201 of the Child Abuse Pre-23
vention and Treatment Act (42 U.S.C. 5116), which 24
shall be allocated without regard to section 204(4) of 25
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such Act (42 U.S.C. 5116d(4)) and shall be allotted 1
to States in accordance with section 203 of such Act 2
(42 U.S.C. 5116b), except that— 3
(A) in subsection (b)(1)(A) of such section 4
203, ‘‘70 percent’’ shall be deemed to be ‘‘100 5
percent’’; and 6
(B) subsections (b)(1)(B) and (c) of such 7
section 203 shall not apply; and 8
(2) $100,000,000 for carrying out the State 9
grant program authorized under section 106 of the 10
Child Abuse Prevention and Treatment Act (42 11
U.S.C. 5106a), which shall be allocated without re-12
gard to section 112(a)(2) of such Act (42 U.S.C. 13
5106h(a)(2)). 14
SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY 15
SERVICE AND THE NATIONAL SERVICE 16
TRUST. 17
(a) CORPORATION FOR NATIONAL AND COMMUNITY 18
SERVICE.—In addition to amounts otherwise made avail-19
able, there is appropriated for fiscal year 2021, out of any 20
money in the Treasury not otherwise appropriated, to the 21
Corporation for National and Community Service, 22
$852,000,000, to remain available through September 30, 23
2024, to carry out subsection (b), except that amounts to 24
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carry out subsection (b)(7) shall remain available until 1
September 30, 2026. 2
(b) ALLOCATION OF AMOUNTS.—Amounts provided by 3
subsection (a) shall be allocated as follows: 4
(1) AMERICORPS STATE AND NATIONAL.— 5
$620,000,000 shall be used— 6
(A) to increase the living allowances of par-7
ticipants in national service programs; and 8
(B) to make funding adjustments to existing 9
(as of the date of enactment of this Act) awards 10
and award new and additional awards to enti-11
ties to support programs described in para-12
graphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) 13
of subsection (a), and subsection (b)(2), of section 14
122 of the National and Community Service Act 15
of 1990 (42 U.S.C. 12572), whether or not the 16
entities are already grant recipients under such 17
provisions on the date of enactment of this Act, 18
and notwithstanding section 122(a)(1)(B)(vi) of 19
the National and Community Service Act of 20
1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by— 21
(i) prioritizing entities serving commu-22
nities disproportionately impacted by 23
COVID–19 and utilizing culturally com-24
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petent and multilingual strategies in the 1
provision of services; and 2
(ii) taking into account the diversity of 3
communities and participants served by 4
such entities, including racial, ethnic, socio-5
economic, linguistic, or geographic diver-6
sity. 7
(2) STATE COMMISSIONS.—$20,000,000 shall be 8
used to make adjustments to existing (as of the date 9
of enactment of this Act) awards and new and addi-10
tional awards, including awards to State Commis-11
sions on National and Community Service, under sec-12
tion 126(a) of the National and Community Service 13
Act of 1990 (42 U.S.C. 12576(a)). 14
(3) VOLUNTEER GENERATION FUND.— 15
$20,000,000 shall be used for expenses authorized 16
under section 501(a)(4)(F) of the National and Com-17
munity Service Act of 1990 (42 U.S.C. 18
12681(a)(4)(F)), which, notwithstanding section 19
198P(d)(1)(B) of that Act (42 U.S.C. 20
12653p(d)(1)(B)), shall be for grants awarded by the 21
Corporation for National and Community Service on 22
a competitive basis. 23
(4) AMERICORPS VISTA.—$80,000,000 shall be 24
used for the purposes described in section 101 of the 25
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Domestic Volunteer Service Act of 1973 (42 U.S.C. 1
4951), including to increase the living allowances of 2
volunteers, described in section 105(b) of the Domestic 3
Volunteer Service Act of 1973 (42 U.S.C. 4955(b)). 4
(5) NATIONAL SENIOR SERVICE CORPS.— 5
$30,000,000 shall be used for the purposes described 6
in section 200 of the Domestic Volunteer Service Act 7
of 1973 (42 U.S.C. 5000). 8
(6) ADMINISTRATIVE COSTS.—$73,000,000 shall 9
be used for the Corporation for National and Commu-10
nity Service for administrative expenses to carry out 11
programs and activities funded by subsection (a). 12
(7) OFFICE OF INSPECTOR GENERAL.— 13
$9,000,000 shall be used for the Office of Inspector 14
General of the Corporation for National and Commu-15
nity Service for salaries and expenses necessary for 16
oversight and audit of programs and activities funded 17
by subsection (a). 18
(c) NATIONAL SERVICE TRUST.—In addition to 19
amounts otherwise made available, there is appropriated for 20
fiscal year 2021, out of any money in the Treasury not 21
otherwise appropriated, $148,000,000, to remain available 22
until expended, for administration of the National Service 23
Trust, and for payment to the Trust for the provision of 24
educational awards pursuant to section 145(a)(1)(A) of the 25
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National and Community Service Act of 1990 (42 U.S.C. 1
12601(a)(1)(A)). 2
Subtitle D—Public Health 3
SEC. 2301. FUNDING FOR COVID–19 VACCINE ACTIVITIES AT 4
THE CENTERS FOR DISEASE CONTROL AND 5
PREVENTION. 6
(a) IN GENERAL.—In addition to amounts otherwise 7
available, there is appropriated to the Secretary of Health 8
and Human Services (in this subtitle referred to as the 9
‘‘Secretary’’) for fiscal year 2021, out of any money in the 10
Treasury not otherwise appropriated, $7,500,000,000, to re-11
main available until expended, to carry out activities to 12
plan, prepare for, promote, distribute, administer, monitor, 13
and track COVID–19 vaccines. 14
(b) USE OF FUNDS.—The Secretary, acting through 15
the Director of the Centers for Disease Control and Preven-16
tion, and in consultation with other agencies, as applicable, 17
shall, in conducting activities referred to in subsection 18
(a)— 19
(1) conduct activities to enhance, expand, and 20
improve nationwide COVID–19 vaccine distribution 21
and administration, including activities related to 22
distribution of ancillary medical products and sup-23
plies related to vaccines; and 24
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(2) provide technical assistance, guidance, and 1
support to, and award grants or cooperative agree-2
ments to, State, local, Tribal, and territorial public 3
health departments for enhancement of COVID–19 4
vaccine distribution and administration capabilities, 5
including— 6
(A) the distribution and administration of 7
vaccines licensed under section 351 of the Public 8
Health Service Act (42 U.S.C. 262) or author-9
ized under section 564 of the Federal Food, 10
Drug, and Cosmetic Act (21 U.S.C. 360bbb–3) 11
and ancillary medical products and supplies re-12
lated to vaccines; 13
(B) the establishment and expansion, in-14
cluding staffing support, of community vaccina-15
tion centers, particularly in underserved areas; 16
(C) the deployment of mobile vaccination 17
units, particularly in underserved areas; 18
(D) information technology, standards-based 19
data, and reporting enhancements, including im-20
provements necessary to support standards-based 21
sharing of data related to vaccine distribution 22
and vaccinations and systems that enhance vac-23
cine safety, effectiveness, and uptake, particu-24
larly among underserved populations; 25
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(E) facilities enhancements; 1
(F) communication with the public regard-2
ing when, where, and how to receive COVID–19 3
vaccines; and 4
(G) transportation of individuals to facili-5
tate vaccinations, including at community vac-6
cination centers and mobile vaccination units, 7
particularly for underserved populations. 8
(c) SUPPLEMENTAL FUNDING FOR STATE VACCINA-9
TION GRANTS.— 10
(1) DEFINITIONS.—In this subsection: 11
(A) BASE FORMULA.—The term ‘‘base for-12
mula’’ means the allocation formula that applied 13
to the Public Health Emergency Preparedness 14
cooperative agreement in fiscal year 2020. 15
(B) ALTERNATIVE ALLOCATION.—The term 16
‘‘alternative allocation’’ means an allocation to 17
each State, territory, or locality calculated using 18
the percentage derived from the allocation re-19
ceived by such State, territory, or locality of the 20
aggregate amount of fiscal year 2020 Public 21
Health Emergency Preparedness cooperative 22
agreement awards under section 319C–1 of the 23
Public Health Service Act (42 U.S.C. 247d–3a). 24
(2) SUPPLEMENTAL FUNDING.— 25
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(A) IN GENERAL.—Not later than 21 days 1
after the date of enactment of this Act, the Sec-2
retary shall, out of amounts described in sub-3
section (a), provide supplemental funding to any 4
State, locality, or territory that received less of 5
the amounts that were appropriated under title 6
III of division M of Public Law 116–260 for 7
vaccination grants to be issued by the Centers for 8
Disease Control and Prevention than such State, 9
locality, or territory would have received had 10
such amounts been allocated using the alter-11
native allocation. 12
(B) AMOUNT.—The amount of supplemental 13
funding provided under this subsection shall be 14
equal to the difference between— 15
(i) the amount the State, locality, or 16
territory received, or would receive, under 17
the base formula; and 18
(ii) the amount the State, locality, or 19
territory would receive under the alternative 20
allocation. 21
SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVI-22
TIES. 23
In addition to amounts otherwise available, there is 24
appropriated to the Secretary for fiscal year 2021, out of 25
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any money in the Treasury not otherwise appropriated, 1
$1,000,000,000, to remain available until expended, to 2
carry out activities, acting through the Director of the Cen-3
ters for Disease Control and Prevention— 4
(1) to strengthen vaccine confidence in the 5
United States, including its territories and posses-6
sions; 7
(2) to provide further information and education 8
with respect to vaccines licensed under section 351 of 9
the Public Health Service Act (42 U.S.C. 262) or au-10
thorized under section 564 of the Federal Food, Drug, 11
and Cosmetic Act (21 U.S.C. 360bbb–3); and 12
(3) to improve rates of vaccination throughout 13
the United States, including its territories and posses-14
sions, including through activities described in section 15
313 of the Public Health Service Act, as amended by 16
section 311 of division BB of the Consolidated Appro-17
priations Act, 2021 (Public Law 116–260). 18
SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID–19 VAC-19
CINES, THERAPEUTICS, AND MEDICAL SUP-20
PLIES. 21
In addition to amounts otherwise available, there is 22
appropriated to the Secretary for fiscal year 2021, out of 23
any money in the Treasury not otherwise appropriated, 24
$6,050,000,000, to remain available until expended, for nec-25
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essary expenses with respect to research, development, man-1
ufacturing, production, and the purchase of vaccines, thera-2
peutics, and ancillary medical products and supplies to 3
prevent, prepare, or respond to— 4
(1) SARS–CoV–2 or any viral variant mutating 5
therefrom with pandemic potential; and 6
(2) COVID–19 or any disease with potential for 7
creating a pandemic. 8
SEC. 2304. FUNDING FOR COVID–19 VACCINE, THERA-9
PEUTIC, AND DEVICE ACTIVITIES AT THE 10
FOOD AND DRUG ADMINISTRATION. 11
In addition to amounts otherwise available, there is 12
appropriated to the Secretary for fiscal year 2021, out of 13
any money in the Treasury not otherwise appropriated, 14
$500,000,000, to remain available until expended, to be 15
used for the evaluation of the continued performance, safety, 16
and effectiveness, including with respect to emerging 17
COVID–19 variants, of vaccines, therapeutics, and 18
diagnostics approved, cleared, licensed, or authorized for use 19
for the treatment, prevention, or diagnosis of COVID–19; 20
facilitation of advanced continuous manufacturing activi-21
ties related to production of vaccines and related materials; 22
facilitation and conduct of inspections related to the manu-23
facturing of vaccines, therapeutics, and devices delayed or 24
cancelled for reasons related to COVID–19; review of devices 25
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authorized for use for the treatment, prevention, or diag-1
nosis of COVID–19; and oversight of the supply chain and 2
mitigation of shortages of vaccines, therapeutics, and de-3
vices approved, cleared, licensed, or authorized for use for 4
the treatment, prevention, or diagnosis of COVID–19 by the 5
Food and Drug Administration. 6
SEC. 2305. REDUCED COST-SHARING. 7
(a) IN GENERAL.—Section 1402 of the Patient Protec-8
tion and Affordable Care Act is amended by redesignating 9
subsection (f) as subsection (g) and by inserting after sub-10
section (e) the following new subsection: 11
‘‘(f) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE 12
UNEMPLOYMENT COMPENSATION DURING 2021.—For pur-13
poses of this section, in the case of an individual who has 14
received, or has been approved to receive, unemployment 15
compensation for any week beginning during 2021, for the 16
plan year in which such week begins— 17
‘‘(1) such individual shall be treated as meeting 18
the requirements of subsection (b)(2), and 19
‘‘(2) for purposes of subsections (c) and (d), there 20
shall not be taken into account any household income 21
of the individual in excess of 133 percent of the pov-22
erty line for a family of the size involved.’’. 23
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(b) EFFECTIVE DATE.—The amendment made by this 1
section shall apply to plan years beginning after December 2
31, 2020. 3
Subtitle E—Testing 4
SEC. 2401. FUNDING FOR COVID–19 TESTING, CONTACT 5
TRACING, AND MITIGATION ACTIVITIES. 6
(a) IN GENERAL.—In addition to amounts otherwise 7
available, there is appropriated to the Secretary of Health 8
and Human Services (in this subtitle referred to as the 9
‘‘Secretary’’) for fiscal year 2021, out of any money in the 10
Treasury not otherwise appropriated, $47,800,000,000, to 11
remain available until expended, to carry out activities to 12
detect, diagnose, trace, and monitor SARS–CoV–2 and 13
COVID–19 infections and related strategies to mitigate the 14
spread of COVID–19. 15
(b) USE OF FUNDS.—From amounts appropriated by 16
subsection (a), the Secretary shall— 17
(1) implement a national, evidence-based strat-18
egy for testing, contact tracing, surveillance, and 19
mitigation with respect to SARS–CoV–2 and 20
COVID–19, including through activities authorized 21
under section 319(a) of the Public Health Service Act; 22
(2) provide technical assistance, guidance, and 23
support, and award grants or cooperative agreements 24
to State, local, and territorial public health depart-25
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ments for activities to detect, diagnose, trace, and 1
monitor SARS–CoV–2 and COVID–19 infections and 2
related strategies and activities to mitigate the spread 3
of COVID–19; 4
(3) support the development, manufacturing, 5
procurement, distribution, and administration of tests 6
to detect or diagnose SARS–CoV–2 and COVID–19, 7
including through— 8
(A) support for the development, manufac-9
ture, procurement, and distribution of supplies 10
necessary for administering tests, such as per-11
sonal protective equipment; and 12
(B) support for the acquisition, construc-13
tion, alteration, or renovation of non-federally 14
owned facilities for the production of diagnostics 15
and ancillary medical products and supplies 16
where the Secretary determines that such an in-17
vestment is necessary to ensure the production of 18
sufficient amounts of such supplies; 19
(4) establish and expand Federal, State, local, 20
and territorial testing and contact tracing capabili-21
ties, including— 22
(A) through investments in laboratory ca-23
pacity, such as— 24
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(i) academic and research laboratories, 1
or other laboratories that could be used for 2
processing of COVID–19 testing; 3
(ii) community-based testing sites and 4
community-based organizations; or 5
(iii) mobile health units, particularly 6
in medically underserved areas; and 7
(B) with respect to quarantine and isola-8
tion of contacts; 9
(5) enhance information technology, data mod-10
ernization, and reporting, including improvements 11
necessary to support sharing of data related to public 12
health capabilities; 13
(6) award grants to, or enter into cooperative 14
agreements or contracts with, State, local, and terri-15
torial public health departments to establish, expand, 16
and sustain a public health workforce; and 17
(7) to cover administrative and program support 18
costs necessary to conduct activities related to sub-19
paragraph (a). 20
SEC. 2402. FUNDING FOR SARS–COV–2 GENOMIC SEQUENC-21
ING AND SURVEILLANCE. 22
(a) IN GENERAL.—In addition to amounts otherwise 23
available, there is appropriated to the Secretary for fiscal 24
year 2021 out of any money in the Treasury not otherwise 25
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appropriated, $1,750,000,000, to remain available until ex-1
pended, to strengthen and expand activities and workforce 2
related to genomic sequencing, analytics, and disease sur-3
veillance. 4
(b) USE OF FUNDS.—From amounts appropriated by 5
subsection (a), the Secretary, acting through the Director 6
of the Centers for Disease Control and Prevention, shall— 7
(1) conduct, expand, and improve activities to 8
sequence genomes, identify mutations, and survey the 9
circulation and transmission of viruses and other or-10
ganisms, including strains of SARS–CoV–2; 11
(2) award grants or cooperative agreements to 12
State, local, Tribal, or territorial public health de-13
partments or public health laboratories— 14
(A) to increase their capacity to sequence 15
genomes of circulating strains of viruses and 16
other organisms, including SARS–CoV–2; 17
(B) to identify mutations in viruses and 18
other organisms, including SARS–CoV–2; 19
(C) to use genomic sequencing to identify 20
outbreaks and clusters of diseases or infections, 21
including COVID–19; and 22
(D) to develop effective disease response 23
strategies based on genomic sequencing and sur-24
veillance data; 25
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(3) enhance and expand the informatics capa-1
bilities of the public health workforce; and 2
(4) award grants for the construction, alteration, 3
or renovation of facilities to improve genomic se-4
quencing and surveillance capabilities at the State 5
and local level. 6
SEC. 2403. FUNDING FOR GLOBAL HEALTH. 7
In addition to amounts otherwise available, there is 8
appropriated to the Secretary for fiscal year 2021, out of 9
any amounts in the Treasury not otherwise appropriated, 10
$750,000,000, to remain available until expended, for ac-11
tivities to be conducted acting through the Director of the 12
Centers for Disease Control and Prevention to combat 13
SARS–CoV–2, COVID–19, and other emerging infectious 14
disease threats globally, including efforts related to global 15
health security, global disease detection and response, global 16
health protection, global immunization, and global coordi-17
nation on public health. 18
SEC. 2404. FUNDING FOR DATA MODERNIZATION AND 19
FORECASTING CENTER. 20
In addition to amounts otherwise available, there is 21
appropriated to the Secretary for fiscal year 2021, out of 22
any money in the Treasury not otherwise appropriated, 23
$500,000,000, to remain available until expended, for ac-24
tivities to be conducted acting through the Director of the 25
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Centers for Disease Control and Prevention to support pub-1
lic health data surveillance and analytics infrastructure 2
modernization initiatives at the Centers for Disease Control 3
and Prevention, and establish, expand, and maintain ef-4
forts to modernize the United States disease warning system 5
to forecast and track hotspots for COVID–19, its variants, 6
and emerging biological threats, including academic and 7
workforce support for analytics and informatics infrastruc-8
ture and data collection systems. 9
Subtitle F—Public Health 10
Workforce 11
SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE. 12
(a) IN GENERAL.—In addition to amounts otherwise 13
available, there is appropriated to the Secretary of Health 14
and Human Services (in this subtitle referred to as the 15
‘‘Secretary’’) for fiscal year 2021, out of any money in the 16
Treasury not otherwise appropriated, $7,660,000,000, to re-17
main available until expended, to carry out activities re-18
lated to establishing, expanding, and sustaining a public 19
health workforce, including by making awards to State, 20
local, and territorial public health departments. 21
(b) USE OF FUNDS FOR PUBLIC HEALTH DEPART-22
MENTS.—Amounts made available to an awardee pursuant 23
to subsection (a) shall be used for the following: 24
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(1) Costs, including wages and benefits, related 1
to the recruiting, hiring, and training of individ-2
uals— 3
(A) to serve as case investigators, contact 4
tracers, social support specialists, community 5
health workers, public health nurses, disease 6
intervention specialists, epidemiologists, program 7
managers, laboratory personnel, informaticians, 8
communication and policy experts, and any 9
other positions as may be required to prevent, 10
prepare for, and respond to COVID–19; and 11
(B) who are employed by— 12
(i) the State, territorial, or local public 13
health department involved; or 14
(ii) a nonprofit private or public orga-15
nization with demonstrated expertise in im-16
plementing public health programs and es-17
tablished relationships with such State, ter-18
ritorial, or local public health departments, 19
particularly in medically underserved 20
areas. 21
(2) Personal protective equipment, data manage-22
ment and other technology, or other necessary sup-23
plies. 24
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(3) Administrative costs and activities necessary 1
for awardees to implement activities funded under 2
this section. 3
(4) Subawards from recipients of awards under 4
subsection (a) to local health departments for the pur-5
poses of the activities funded under this section. 6
SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS. 7
In addition to amounts otherwise available, there is 8
appropriated to the Secretary for fiscal year 2021, out of 9
any money in the Treasury not otherwise appropriated, 10
$100,000,000, to remain available until expended, for car-11
rying out section 2813 of the Public Health Service Act (42 12
U.S.C. 300hh–15). 13
Subtitle G—Public Health 14
Investments 15
SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS 16
AND COMMUNITY CARE. 17
(a) IN GENERAL.—In addition to amounts otherwise 18
available, there is appropriated to the Secretary of Health 19
and Human Services (in this subtitle referred to as the 20
‘‘Secretary’’) for fiscal year 2021, out of any money in the 21
Treasury not otherwise appropriated, $7,600,000,000, to re-22
main available until expended, for necessary expenses for 23
awarding grants and cooperative agreements under section 24
330 of the Public Health Service Act (42 U.S.C. 254b) to 25
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be awarded without regard to the time limitation in sub-1
section (e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), 2
and (r)(2)(B) of such section 330, and for necessary ex-3
penses for awarding grants to Federally qualified health 4
centers, as described in section 1861(aa)(4)(B) of the Social 5
Security Act (42 U.S.C.1395x(aa)(4)(B)), and for awarding 6
grants or contracts to Papa Ola Lokahi and to qualified 7
entities under sections 4 and 6 of the Native Hawaiian 8
Health Care Improvement Act (42 U.S.C. 11703, 11705). 9
Of the total amount appropriated by the preceding sentence, 10
not less than $20,000,000 shall be for grants or contracts 11
to Papa Ola Lokahi and to qualified entities under sections 12
4 and 6 of the Native Hawaiian Health Care Improvement 13
Act (42 U.S.C. 11703, 11705). 14
(b) USE OF FUNDS.—Amounts made available to an 15
awardee pursuant to subsection (a) shall be used— 16
(1) to plan, prepare for, promote, distribute, ad-17
minister, and track COVID–19 vaccines, and to carry 18
out other vaccine-related activities; 19
(2) to detect, diagnose, trace, and monitor 20
COVID–19 infections and related activities necessary 21
to mitigate the spread of COVID–19, including ac-22
tivities related to, and equipment or supplies pur-23
chased for, testing, contact tracing, surveillance, miti-24
gation, and treatment of COVID–19; 25
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(3) to purchase equipment and supplies to con-1
duct mobile testing or vaccinations for COVID–19, to 2
purchase and maintain mobile vehicles and equip-3
ment to conduct such testing or vaccinations, and to 4
hire and train laboratory personnel and other staff to 5
conduct such mobile testing or vaccinations, particu-6
larly in medically underserved areas; 7
(4) to establish, expand, and sustain the health 8
care workforce to prevent, prepare for, and respond to 9
COVID–19, and to carry out other health workforce- 10
related activities; 11
(5) to modify, enhance, and expand health care 12
services and infrastructure; and 13
(6) to conduct community outreach and edu-14
cation activities related to COVID–19. 15
(c) PAST EXPENDITURES.—An awardee may use 16
amounts awarded pursuant to subsection (a) to cover the 17
costs of the awardee carrying out any of the activities de-18
scribed in subsection (b) during the period beginning on 19
the date of the declaration of a public health emergency by 20
the Secretary under section 319 of the Public Health Service 21
Act (42 U.S.C. 247d) on January 31, 2020, with respect 22
to COVID–19 and ending on the date of such award. 23
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SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE 1
CORPS. 2
(a) IN GENERAL.—In addition to amounts otherwise 3
available, there is appropriated to the Secretary for fiscal 4
year 2021, out of any money in the Treasury not otherwise 5
appropriated, $800,000,000, to remain available until ex-6
pended, for carrying out sections 338A, 338B, and 338I of 7
the Public Health Service Act (42 U.S.C. 254l, 254l–1, 8
254q–1) with respect to the health workforce. 9
(b) STATE LOAN REPAYMENT PROGRAMS.— 10
(1) IN GENERAL.—Of the amount made available 11
pursuant to subsection (a), $100,000,000 shall be 12
made available for providing primary health services 13
through grants to States under section 338I(a) of the 14
Public Health Service Act (42 U.S.C. 254q–1(a)). 15
(2) CONDITIONS.—With respect to grants de-16
scribed in paragraph (1) using funds made available 17
under such paragraph: 18
(A) Section 338I(b) of the Public Health 19
Service Act (42 U.S.C. 254q–1(b)) shall not 20
apply. 21
(B) Notwithstanding section 338I(d)(2) of 22
the Public Health Service Act (42 U.S.C. 254q– 23
1(d)(2)), not more than 10 percent of an award 24
to a State from such amounts, may be used by 25
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the State for costs of administering the State 1
loan repayment program. 2
SEC. 2603. FUNDING FOR NURSE CORPS. 3
In addition to amounts otherwise available, there is 4
appropriated to the Secretary for fiscal year 2021, out of 5
any money in the Treasury not otherwise appropriated, 6
$200,000,000, to remain available until expended, for car-7
rying out section 846 of the Public Health Service Act (42 8
U.S.C. 297n). 9
SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS 10
THAT OPERATE GRADUATE MEDICAL EDU-11
CATION. 12
(a) IN GENERAL.—In addition to amounts otherwise 13
available, and notwithstanding the capped amount ref-14
erenced in sections 340H(b)(2) and 340H(d)(2) of the Pub-15
lic Health Service Act (42 U.S.C. 256h(b)(2) and (d)(2)), 16
there is appropriated to the Secretary for fiscal year 2021, 17
out of any money in the Treasury not otherwise appro-18
priated, $330,000,000, to remain available until September 19
30, 2023, for the program of payments to teaching health 20
centers that operate graduate medical education under sec-21
tion 340H of the Public Health Service Act (42 U.S.C. 22
256h) and for teaching health center development grants au-23
thorized under section 749A of the Public Health Service 24
Act (42 U.S.C. 293l–1). 25
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(b) USE OF FUNDS.—Amounts made available pursu-1
ant to subsection (a) shall be used for the following activi-2
ties: 3
(1) For making payments to establish new ap-4
proved graduate medical residency training programs 5
pursuant to section 340H(a)(1)(C) of the Public 6
Health Service Act (42 U.S.C. 256h(a)(1)(C)). 7
(2) To provide an increase to the per resident 8
amount described in section 340H(a)(2) of the Public 9
Health Service Act (42 U.S.C. 256h(a)(2)) of $10,000. 10
(3) For making payments under section 11
340H(a)(1)(A) of the Public Health Service Act (42 12
U.S.C. 256h(a)(1)(A))) to qualified teaching health 13
centers for maintenance of filled positions at existing 14
approved graduate medical residency training pro-15
grams. 16
(4) For making payments under section 17
340H(a)(1)(B) of the Public Health Service Act (42 18
U.S.C. 256h(a)(1)(B)) for the expansion of existing 19
approved graduate medical residency training pro-20
grams. 21
(5) For making awards under section 749A of 22
the Public Health Service Act (42 U.S.C. 293l–1) to 23
teaching health centers for the purpose of establishing 24
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new accredited or expanded primary care residency 1
programs. 2
(6) To cover administrative costs and activities 3
necessary for qualified teaching health centers receiv-4
ing payments under section 340H of the Public 5
Health Service Act (42 U.S.C. 256h) to carry out ac-6
tivities under such section. 7
SEC. 2605. FUNDING FOR FAMILY PLANNING. 8
In addition to amounts otherwise available, there is 9
appropriated to the Secretary for fiscal year 2021, out of 10
any money in the Treasury not otherwise appropriated, 11
$50,000,000, to remain available until expended, for nec-12
essary expenses for making grants and contracts under sec-13
tion 1001 of the Public Health Service Act (42 U.S.C. 300). 14
Subtitle H—Mental Health and 15
Substance Use Disorder 16
SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY 17
MENTAL HEALTH SERVICES. 18
In addition to amounts otherwise available, there is 19
appropriated to the Secretary of Health and Human Serv-20
ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal 21
year 2021, out of any money in the Treasury not otherwise 22
appropriated, $1,500,000,000, to remain available until ex-23
pended, for carrying out subpart I of part B of title XIX 24
of the Public Health Service Act (42 U.S.C. 300x et seq.), 25
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subpart III of part B of title XIX of such Act (42 U.S.C. 1
300x–51 et seq.), and section 505(c) of such Act (42 U.S.C. 2
290aa–4(c)) with respect to mental health. Notwithstanding 3
section 1952 of the Public Health Service Act (42 U.S.C. 4
300x–62), any amount awarded to a State out of amounts 5
appropriated by this section shall be expended by the State 6
by September 30, 2025. 7
SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION 8
AND TREATMENT OF SUBSTANCE ABUSE. 9
In addition to amounts otherwise available, there is 10
appropriated to the Secretary for fiscal year 2021, out of 11
any money in the Treasury not otherwise appropriated, 12
$1,500,000,000, to remain available until expended, for car-13
rying out subpart II of part B of title XIX of the Public 14
Health Service Act (42 U.S.C. 300x–21 et seq.), subpart III 15
of part B of title XIX of such Act (42 U.S.C. 300x–51 et 16
seq.), section 505(d) of such Act (42 U.S.C. 290aa–4(d)) 17
with respect to substance abuse, and section 515(d) of such 18
Act (42 U.S.C. 290bb–21(d)). Notwithstanding section 1952 19
of the Public Health Service Act (42 U.S.C. 300x–62), any 20
amount awarded to a State out of amounts appropriated 21
by this section shall be expended by the State by September 22
30, 2025. 23
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SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE 1
USE DISORDER TRAINING FOR HEALTH CARE 2
PROFESSIONALS, PARAPROFESSIONALS, AND 3
PUBLIC SAFETY OFFICERS. 4
(a) IN GENERAL.—In addition to amounts otherwise 5
available, there is appropriated to the Secretary for fiscal 6
year 2021, out of any money in the Treasury not otherwise 7
appropriated, $80,000,000, to remain available until ex-8
pended, for the purpose described in subsection (b). 9
(b) USE OF FUNDING.—The Secretary, acting through 10
the Administrator of the Health Resources and Services Ad-11
ministration, shall, taking into consideration the needs of 12
rural and medically underserved communities, use amounts 13
appropriated by subsection (a) to award grants or contracts 14
to health professions schools, academic health centers, State 15
or local governments, Indian Tribes and Tribal organiza-16
tions, or other appropriate public or private nonprofit enti-17
ties (or consortia of entities, including entities promoting 18
multidisciplinary approaches), to plan, develop, operate, or 19
participate in health professions and nursing training ac-20
tivities for health care students, residents, professionals, 21
paraprofessionals, trainees, and public safety officers, and 22
employers of such individuals, in evidence-informed strate-23
gies for reducing and addressing suicide, burnout, mental 24
health conditions, and substance use disorders among health 25
care professionals. 26
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SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS 1
CAMPAIGN ENCOURAGING HEALTHY WORK 2
CONDITIONS AND USE OF MENTAL HEALTH 3
AND SUBSTANCE USE DISORDER SERVICES 4
BY HEALTH CARE PROFESSIONALS. 5
(a) IN GENERAL.—In addition to amounts otherwise 6
available, there is appropriated to the Secretary for fiscal 7
year 2021, out of any money in the Treasury not otherwise 8
appropriated, $20,000,000, to remain available until ex-9
pended, for the purpose described in subsection (b). 10
(b) USE OF FUNDS.—The Secretary, acting through 11
the Director of the Centers for Disease Control and Preven-12
tion and in consultation with the medical professional com-13
munity, shall use amounts appropriated by subsection (a) 14
to carry out a national evidence-based education and 15
awareness campaign directed at health care professionals 16
and first responders (such as emergency medical service 17
providers), and employers of such professionals and first re-18
sponders. Such awareness campaign shall— 19
(1) encourage primary prevention of mental 20
health conditions and substance use disorders and sec-21
ondary and tertiary prevention by encouraging health 22
care professionals to seek support and treatment for 23
their own mental health and substance use concerns; 24
and 25
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(2) help such professionals to identify risk factors 1
in themselves and others and respond to such risks. 2
SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PRO-3
VIDERS TO PROMOTE MENTAL HEALTH 4
AMONG THEIR HEALTH PROFESSIONAL 5
WORKFORCE. 6
(a) IN GENERAL.—In addition to amounts otherwise 7
available, there is appropriated to the Secretary for fiscal 8
year 2021, out of any money in the Treasury not otherwise 9
appropriated, $40,000,000, to remain available until ex-10
pended, for the purpose described in subsection (b). 11
(b) USE OF FUNDS.—The Secretary, acting through 12
the Administrator of the Health Resources and Services Ad-13
ministration, shall, taking into consideration the needs of 14
rural and medically underserved communities, use amounts 15
appropriated by subsection (a) to award grants or contracts 16
to entities providing health care, including health care pro-17
viders associations and Federally qualified health centers, 18
to establish, enhance, or expand evidence-informed pro-19
grams or protocols to promote mental health among their 20
providers, other personnel, and members. 21
SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR 22
LOCAL SUBSTANCE USE DISORDER SERVICES. 23
(a) IN GENERAL.—In addition to amounts otherwise 24
available, there is appropriated to the Secretary for fiscal 25
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year 2021, out of any money in the Treasury not otherwise 1
appropriated, $30,000,000, to remain available until ex-2
pended, to carry out the purpose described in subsection (b). 3
(b) USE OF FUNDS.— 4
(1) IN GENERAL.—The Secretary, acting through 5
the Assistant Secretary for Mental Health and Sub-6
stance Use and in consultation with the Director of 7
the Centers for Disease Control and Prevention, shall 8
award grants to support States; local, Tribal, and 9
territorial governments; Tribal organizations; non-10
profit community-based organizations; and primary 11
and behavioral health organizations to support com-12
munity-based overdose prevention programs, syringe 13
services programs, and other harm reduction services. 14
(2) USE OF GRANT FUNDS.—Grant funds award-15
ed under this section to eligible entities shall be used 16
for preventing and controlling the spread of infectious 17
diseases and the consequences of such diseases for in-18
dividuals with substance use disorder, distributing 19
opioid overdose reversal medication to individuals at 20
risk of overdose, connecting individuals at risk for, or 21
with, a substance use disorder to overdose education, 22
counseling, and health education, and encouraging 23
such individuals to take steps to reduce the negative 24
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personal and public health impacts of substance use 1
or misuse. 2
SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR 3
LOCAL BEHAVIORAL HEALTH NEEDS. 4
(a) IN GENERAL.—In addition to amounts otherwise 5
available, there is appropriated to the Secretary for fiscal 6
year 2021, out of any money in the Treasury not otherwise 7
appropriated, $50,000,000, to remain available until ex-8
pended, to carry out the purpose described in subsection (b). 9
(b) USE OF FUNDS.— 10
(1) IN GENERAL.—The Secretary, acting through 11
the Assistant Secretary for Mental Health and Sub-12
stance Use, shall award grants to State, local, Tribal, 13
and territorial governments, Tribal organizations, 14
nonprofit community-based entities, and primary 15
care and behavioral health organizations to address 16
increased community behavioral health needs wors-17
ened by the COVID–19 public health emergency. 18
(2) USE OF GRANT FUNDS.—Grant funds award-19
ed under this section to eligible entities shall be used 20
for promoting care coordination among local entities; 21
training the mental and behavioral health workforce, 22
relevant stakeholders, and community members; ex-23
panding evidence-based integrated models of care; ad-24
dressing surge capacity for mental and behavioral 25
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health needs; providing mental and behavioral health 1
services to individuals with mental health needs (in-2
cluding co-occurring substance use disorders) as deliv-3
ered by behavioral and mental health professionals 4
utilizing telehealth services; and supporting, enhanc-5
ing, or expanding mental and behavioral health pre-6
ventive and crisis intervention services. 7
SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC 8
STRESS NETWORK. 9
In addition to amounts otherwise available, there is 10
appropriated to the Secretary for fiscal year 2021, out of 11
any money in the Treasury not otherwise appropriated, 12
$10,000,000, to remain available until expended, for car-13
rying out section 582 of the Public Health Service Act (42 14
U.S.C. 290hh–1) with respect to addressing the problem of 15
high-risk or medically underserved persons who experience 16
violence-related stress. 17
SEC. 2709. FUNDING FOR PROJECT AWARE. 18
In addition to amounts otherwise available, there is 19
appropriated to the Secretary for fiscal year 2021, out of 20
any money in the Treasury not otherwise appropriated, 21
$30,000,000, to remain available until expended, for car-22
rying out section 520A of the Public Health Service Act 23
(42 U.S.C. 290bb–32) with respect to advancing wellness 24
and resiliency in education. 25
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SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION. 1
In addition to amounts otherwise available, there is 2
appropriated to the Secretary for fiscal year 2021, out of 3
any money in the Treasury not otherwise appropriated, 4
$20,000,000, to remain available until expended, for car-5
rying out sections 520E and 520E–2 of the Public Health 6
Service Act (42 U.S.C. 290bb–36, 290bb–36b). 7
SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORK-8
FORCE EDUCATION AND TRAINING. 9
In addition to amounts otherwise available, there is 10
appropriated to the Secretary for fiscal year 2021, out of 11
any money in the Treasury not otherwise appropriated, 12
$100,000,000, to remain available until expended, for car-13
rying out section 756 of the Public Health Service Act (42 14
U.S.C. 294e–1). 15
SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH 16
CARE ACCESS. 17
In addition to amounts otherwise available, there is 18
appropriated to the Secretary for fiscal year 2021, out of 19
any money in the Treasury not otherwise appropriated, 20
$80,000,000, to remain available until expended, for car-21
rying out section 330M of the Public Health Service Act 22
(42 U.S.C. 254c–19). 23
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SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CER-1
TIFIED COMMUNITY BEHAVIORAL HEALTH 2
CLINICS. 3
In addition to amounts otherwise available, there is 4
appropriated to the Secretary, acting through the Assistant 5
Secretary for Mental Health and Substance Use, for fiscal 6
year 2021, out of any money in the Treasury not otherwise 7
appropriated, $420,000,000, to remain available until ex-8
pended, for grants to communities and community organi-9
zations that meet the criteria for Certified Community Be-10
havioral Health Clinics pursuant to section 223(a) of the 11
Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a 12
note). 13
Subtitle I—Exchange Grant 14
Program 15
SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EX-16
CHANGE MODERNIZATION. 17
(a) IN GENERAL.—Out of funds appropriated under 18
subsection (b), the Secretary of Health and Human Services 19
(in this subtitle referred to as the ‘‘Secretary’’) shall award 20
grants to each American Health Benefits Exchange estab-21
lished under section 1311(b) of the Patient Protection and 22
Affordable Care Act (42 U.S.C. 18031(b)) (other than an 23
Exchange established by the Secretary under section 1321(c) 24
of such Act (42 U.S.C. 18041(c))) that submits to the Sec-25
retary an application at such time and in such manner, 26
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and containing such information, as specified by the Sec-1
retary, for purposes of enabling such Exchange to modernize 2
or update any system, program, or technology utilized by 3
such Exchange to ensure such Exchange is compliant with 4
all applicable requirements. 5
(b) FUNDING.—In addition to amounts otherwise 6
available, there is appropriated, for fiscal year 2021, out 7
of any money in the Treasury not otherwise appropriated, 8
$20,000,000, to remain available until September 30, 2022, 9
for carrying out this section. 10
Subtitle J—Continued Assistance to 11
Rail Workers 12
SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE 13
RAILROAD UNEMPLOYMENT INSURANCE ACT. 14
(a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad 15
Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 16
amended— 17
(1) in the first sentence— 18
(A) by striking ‘‘March 14, 2021’’ and in-19
serting ‘‘September 6, 2021’’; 20
(B) by striking ‘‘or July 1, 2020’’ and in-21
serting ‘‘July 1, 2020, or July 1, 2021’’; and 22
(2) in the fourth sentence, by striking ‘‘March 23
14, 2021’’ and inserting ‘‘September 6, 2021’’. 24
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(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 1
Funds appropriated under subparagraph (B) of section 2
2(a)(5) of the Railroad Unemployment Insurance Act (45 3
U.S.C. 352(a)(5)) shall be available to cover the cost of re-4
covery benefits provided under such section 2(a)(5) by rea-5
son of the amendments made by subsection (a) as well as 6
to cover the cost of such benefits provided under such section 7
2(a)(5) as in effect on the day before the date of enactment 8
of this Act. 9
SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER 10
THE RAILROAD UNEMPLOYMENT INSURANCE 11
ACT. 12
(a) IN GENERAL.—Section 2(c)(2)(D) of the Railroad 13
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is 14
amended— 15
(1) in clause (i)— 16
(A) in subclause (I), by striking ‘‘185 days’’ 17
and inserting ‘‘330 days’’; 18
(B) in subclause (II), 19
(i) by striking ‘‘19 consecutive 14-day 20
periods’’ and inserting ‘‘33 consecutive 14- 21
day periods’’; and 22
(ii) by striking ‘‘6 consecutive 14-day 23
periods’’ and inserting ‘‘20 consecutive 14- 24
day periods’’; 25
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(2) in clause (ii)— 1
(A) by striking ‘‘120 days of unemploy-2
ment’’ and inserting ‘‘265 days of unemploy-3
ment’’; 4
(B) by striking ‘‘12 consecutive 14-day peri-5
ods’’ and inserting ‘‘27 consecutive 14-day peri-6
ods’’; and 7
(C) by striking ‘‘6 consecutive 14-day peri-8
ods’’ and inserting ‘‘20 consecutive 14-day peri-9
ods’’; 10
(3) in clause (iii)— 11
(A) by striking ‘‘June 30, 2021’’ and insert-12
ing ‘‘June 30, 2022’’; and 13
(B) by striking ‘‘the provisions of clauses (i) 14
and (ii) shall not apply to any employee whose 15
extended benefit period under subparagraph (B) 16
begins after March 14, 2021, and shall not apply 17
to any employee with respect to any registration 18
period beginning after April 5, 2021.’’ and in-19
serting ‘‘the provisions of clauses (i) and (ii) 20
shall not apply to any employee with respect to 21
any registration period beginning after Sep-22
tember 6, 2021.’’; and 23
(4) in clause (v), by adding at the end the fol-24
lowing: ‘‘In addition to the amount appropriated by 25
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the preceding two sentences, out of any funds in the 1
Treasury not otherwise appropriated, there are ap-2
propriated $2,000,000 to cover the cost of additional 3
extended unemployment benefits provided under this 4
subparagraph, to remain available until expended.’’. 5
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 6
Funds appropriated under the first, second, or third sen-7
tence of clause (v) of section 2(c)(2)(D) of the Railroad Un-8
employment Insurance Act shall be available to cover the 9
cost of additional extended unemployment benefits provided 10
under such section 2(c)(2)(D) by reason of the amendments 11
made by subsection (a) as well as to cover the cost of such 12
benefits provided under such section 2(c)(2)(D) as in effect 13
on the day before the date of enactment of this Act. 14
SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING 15
PERIOD FOR BENEFITS UNDER THE RAIL-16
ROAD UNEMPLOYMENT INSURANCE ACT. 17
(a) IN GENERAL.—Section 2112(a) of the CARES Act 18
(15 U.S.C. 9030(a)) is amended by striking ‘‘March 14, 19
2021’’ and inserting ‘‘September 6, 2021’’. 20
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 21
Funds appropriated under section 2112(c) of the CARES 22
Act (15 U.S.C. 9030(c)) shall be available to cover the cost 23
of additional benefits payable due to section 2112(a) of such 24
Act by reason of the amendments made by subsection (a) 25
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as well as to cover the cost of such benefits payable due to 1
such section 2112(a) as in effect on the day before the date 2
of enactment of this Act. 3
SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF 4
THE INSPECTOR GENERAL FUNDING. 5
In addition to amounts otherwise made available, 6
there are appropriated for fiscal year 2021, out of any 7
money in the Treasury not otherwise appropriated— 8
(1) $27,975,000, to remain available until ex-9
pended, for the Railroad Retirement Board, to pre-10
vent, prepare for, and respond to coronavirus, of 11
which— 12
(A) $6,800,000 shall be for additional hir-13
ing and overtime bonuses as needed to admin-14
ister the Railroad Unemployment Insurance Act; 15
and 16
(B) $21,175,000 shall be to supplement, not 17
supplant, existing resources devoted to operations 18
and improvements for the Information Tech-19
nology Investment Initiatives of the Railroad Re-20
tirement Board; and 21
(2) $500,000, to remain available until ex-22
pended, for the Railroad Retirement Board Office of 23
Inspector General for audit, investigatory and review 24
activities. 25
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Subtitle K—Ratepayer Protection 1
SEC. 2911. FUNDING FOR LIHEAP. 2
In addition to amounts otherwise available, there is 3
appropriated for fiscal year 2021, out of any amounts in 4
the Treasury not otherwise appropriated, $4,500,000,000, 5
to remain available through September 30, 2022, for addi-6
tional funding to provide payments under section 2602(b) 7
of the Low-Income Home Energy Assistance Act of 1981 8
(42 U.S.C. 8621(b)), except that— 9
(1) $2,250,000,000 of such amounts shall be allo-10
cated as though the total appropriation for such pay-11
ments for fiscal year 2021 was less than 12
$1,975,000,000; and 13
(2) section 2607(b)(2)(B) of such Act (42 U.S.C. 14
8626(b)(2)(B)) shall not apply to funds appropriated 15
under this section for fiscal year 2021. 16
SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM. 17
(a) IN GENERAL.—In addition to amounts otherwise 18
available, there is appropriated to the Secretary of Health 19
and Human Services (in this section referred to as the ‘‘Sec-20
retary’’) for fiscal year 2021, out of any amounts in the 21
Treasury not otherwise appropriated, $500,000,000, to re-22
main available until expended, for grants to States and In-23
dian Tribes to assist low-income households, particularly 24
those with the lowest incomes, that pay a high proportion 25
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of household income for drinking water and wastewater 1
services, by providing funds to owners or operators of public 2
water systems or treatment works to reduce arrearages of 3
and rates charged to such households for such services. 4
(b) ALLOTMENT.—The Secretary shall— 5
(1) allot amounts appropriated in this section to 6
a State or Indian Tribe based on— 7
(A) the percentage of households in the 8
State, or under the jurisdiction of the Indian 9
Tribe, with income equal or less than 150 per-10
cent of the Federal poverty line; and 11
(B) the percentage of households in the 12
State, or under the jurisdiction of the Indian 13
Tribe, that spend more than 30 percent of 14
monthly income on housing; and 15
(2) reserve up to 3 percent of the amount appro-16
priated in this section for Indian Tribes and tribal 17
organizations. 18
(c) DEFINITION.—In this section, the term ‘‘State’’ 19
means each of the 50 States of the United States, the Dis-20
trict of Columbia, the Commonwealth of Puerto Rico, Amer-21
ican Samoa, Guam, the United States Virgin Islands, and 22
the Commonwealth of the Northern Mariana Islands. 23
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Subtitle L—Assistance for Older 1
Americans, Grandfamilies, and 2
Kinship Families 3
SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR 4
FAMILIES. 5
(a) APPROPRIATION.—In addition to amounts other-6
wise available, there is appropriated for fiscal year 2021, 7
out of any money in the Treasury not otherwise appro-8
priated, $1,434,000,000, to remain available until ex-9
pended, to carry out the Older Americans Act of 1965. 10
(b) ALLOCATION OF AMOUNTS.—Amounts made avail-11
able by subsection (a) shall be available as follows: 12
(1) $750,000,000 shall be available to carry out 13
part C of title III of such Act. 14
(2) $25,000,000 shall be available to carry out 15
title VI of such Act, including part C of such title. 16
(3) $460,000,000 shall be available to carry out 17
part B of title III of such Act, including for— 18
(A) supportive services of the types made 19
available for fiscal year 2020; 20
(B) efforts related to COVID–19 vaccination 21
outreach, including education, communication, 22
transportation, and other activities to facilitate 23
vaccination of older individuals; and 24
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(C) prevention and mitigation activities re-1
lated to COVID–19 focused on addressing ex-2
tended social isolation among older individuals, 3
including activities for investments in techno-4
logical equipment and solutions or other strate-5
gies aimed at alleviating negative health effects 6
of social isolation due to long-term stay-at-home 7
recommendations for older individuals for the 8
duration of the COVID–19 public health emer-9
gency. 10
(4) $44,000,000 shall be available to carry out 11
part D of title III of such Act. 12
(5) $145,000,000 shall be available to carry out 13
part E of title III of such Act. 14
(6) $10,000,000 shall be available to carry out 15
the long-term care ombudsman program under title 16
VII of such Act. 17
SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON 18
GRANDFAMILIES AND KINSHIP FAMILIES. 19
(a) IN GENERAL.—In addition to amounts otherwise 20
available, there is appropriated to the Secretary of Health 21
and Human Services for fiscal year 2021, out of any money 22
in the Treasury not otherwise appropriated, $10,000,000, 23
to remain available through September 30, 2025, for the 24
Secretary, acting through the Administrator of the Admin-25
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istration for Community Living, to establish, directly or 1
through grants or contracts, a National Technical Assist-2
ance Center on Grandfamilies and Kinship Families (in 3
this section referred to as the ‘‘Center’’) to provide training, 4
technical assistance, and resources for government pro-5
grams, nonprofit and other community-based organiza-6
tions, and Indian Tribes, Tribal organizations, and urban 7
Indian organizations, that serve grandfamilies and kinship 8
families to support the health and well-being of members 9
of grandfamilies and kinship families, including caregivers, 10
children, and their parents. The Center shall focus pri-11
marily on serving grandfamilies and kinship families in 12
which the primary caregiver is an adult age 55 or older, 13
or the child has one or more disabilities. 14
(b) ACTIVITIES OF THE CENTER.—The Center shall— 15
(1) engage experts to stimulate the development 16
of new and identify existing evidence-based, evidence- 17
informed, and exemplary practices or programs re-18
lated to health promotion (including mental health 19
and substance use disorder treatment), education, nu-20
trition, housing, financial needs, legal issues, dis-21
ability self-determination, caregiver support, and 22
other issues to help serve caregivers, children, and 23
their parents in grandfamilies and kinship families; 24
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(2) encourage and support the implementation of 1
the evidence-based, evidence-informed, and exemplary 2
practices or programs identified under paragraph (1) 3
to support grandfamilies and kinship families and to 4
promote coordination of services for grandfamilies 5
and kinship families across systems that support 6
them; 7
(3) facilitate learning across States, territories, 8
Indian Tribes, Tribal organizations, and urban In-9
dian organizations for providing technical assistance, 10
resources, and training related to issues described in 11
paragraph (1) to individuals and entities across sys-12
tems that directly work with grandfamilies and kin-13
ship families; 14
(4) help government programs, nonprofit and 15
other community-based organizations, and Indian 16
Tribes, Tribal organizations, and urban Indian orga-17
nizations, serving grandfamilies and kinship families, 18
to plan and coordinate responses to assist 19
grandfamilies and kinship families during national, 20
State, Tribal, territorial, and local emergencies and 21
disasters; and 22
(5) assist government programs, and nonprofit 23
and other community-based organizations, in pro-24
moting equity and implementing culturally and lin-25
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guistically appropriate approaches as the programs 1
and organizations serve grandfamilies and kinship 2
families. 3
TITLE III—COMMITTEE ON BANK-4
ING, HOUSING, AND URBAN 5
AFFAIRS 6
Subtitle A—Defense Production Act 7
of 1950 8
SEC. 3101. COVID–19 EMERGENCY MEDICAL SUPPLIES EN-9
HANCEMENT. 10
(a) SUPPORTING ENHANCED USE OF THE DEFENSE 11
PRODUCTION ACT OF 1950.—In addition to funds otherwise 12
available, there is appropriated, for fiscal year 2021, out 13
of any money in the Treasury not otherwise appropriated, 14
$10,000,000,000, to remain available until September 30, 15
2025, to carry out titles I, III, and VII of such Act in ac-16
cordance with subsection (b). 17
(b) MEDICAL SUPPLIES AND EQUIPMENT.— 18
(1) TESTING, PPE, VACCINES, AND OTHER MATE-19
RIALS.—Except as provided in paragraph (2), 20
amounts appropriated in subsection (a) shall be used 21
for the purchase, production (including the construc-22
tion, repair, and retrofitting of government-owned or 23
private facilities as necessary), or distribution of 24
medical supplies and equipment (including durable 25
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medical equipment) related to combating the COVID– 1
19 pandemic, including— 2
(A) in vitro diagnostic products for the de-3
tection of SARS–CoV–2 or the diagnosis of the 4
virus that causes COVID–19, and the reagents 5
and other materials necessary for producing, 6
conducting, or administering such products, and 7
the machinery, equipment, laboratory capacity, 8
or other technology necessary to produce such 9
products; 10
(B) face masks and personal protective 11
equipment, including face shields, nitrile gloves, 12
N–95 filtering facepiece respirators, and any 13
other masks or equipment (including durable 14
medical equipment) needed to respond to the 15
COVID–19 pandemic, and the materials, ma-16
chinery, additional manufacturing lines or fa-17
cilities, or other technology necessary to produce 18
such equipment; and 19
(C) drugs, devices, and biological products 20
that are approved, cleared, licensed, or author-21
ized for use in treating or preventing COVID–19 22
and symptoms related to COVID–19, and any 23
materials, manufacturing machinery, additional 24
manufacturing or fill-finish lines or facilities, 25
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technology, or equipment (including durable 1
medical equipment) necessary to produce or use 2
such drugs, biological products, or devices (in-3
cluding syringes, vials, or other supplies or 4
equipment related to delivery, distribution, or 5
administration). 6
(2) RESPONDING TO PUBLIC HEALTH EMER-7
GENCIES.—After September 30, 2022, amounts appro-8
priated in subsection (a) may be used for any activity 9
authorized by paragraph (1), or any other activity 10
necessary to meet critical public health needs of the 11
United States, with respect to any pathogen that the 12
President has determined has the potential for cre-13
ating a public health emergency. 14
Subtitle B—Housing Provisions 15
SEC. 3201. EMERGENCY RENTAL ASSISTANCE. 16
(a) FUNDING.— 17
(1) APPROPRIATION.—In addition to amounts 18
otherwise available, there is appropriated to the Sec-19
retary of the Treasury for fiscal year 2021, out of any 20
money in the Treasury not otherwise appropriated, 21
$21,550,000,000, to remain available until September 22
30, 2027, for making payments to eligible grantees 23
under this section— 24
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(2) RESERVATION OF FUNDS.—Of the amount 1
appropriated under paragraph (1), the Secretary 2
shall reserve— 3
(A) $305,000,000 for making payments 4
under this section to the Commonwealth of Puer-5
to Rico, the United States Virgin Islands, Guam, 6
the Commonwealth of the Northern Mariana Is-7
lands, and American Samoa; 8
(B) $30,000,000 for costs of the Secretary 9
for the administration of emergency rental as-10
sistance programs and technical assistance to re-11
cipients of any grants made by the Secretary to 12
provide financial and other assistance to renters; 13
(C) $3,000,000 for administrative expenses 14
of the Inspector General relating to oversight of 15
funds provided in this section; and 16
(D) $2,500,000,000 for payments to high- 17
need grantees as provided in this section. 18
(b) ALLOCATION OF FUNDS TO ELIGIBLE GRANT-19
EES.— 20
(1) ALLOCATION FOR STATES AND UNITS OF 21
LOCAL GOVERNMENT.— 22
(A) IN GENERAL.—The amount appro-23
priated under paragraph (1) of subsection (a) 24
that remains after the application of paragraph 25
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(2) of such subsection shall be allocated to eligi-1
ble grantees described in subparagraphs (A) and 2
(B) of subsection (f)(1) in the same manner as 3
the amount appropriated under section 501 of 4
subtitle A of title V of division N of the Consoli-5
dated Appropriations Act, 2021 (Public Law 6
116–260) is allocated to States and units of local 7
government under subsection (b)(1) of such sec-8
tion, except that section 501(b) of such subtitle A 9
shall be applied— 10
(i) without regard to clause (i) of 11
paragraph (1)(A); 12
(ii) by deeming the amount appro-13
priated under paragraph (1) of subsection 14
(a) of this Act that remains after the appli-15
cation of paragraph (2) of such subsection 16
to be the amount deemed to apply for pur-17
poses of applying clause (ii) of section 18
501(b)(1)(A) of such subtitle A; 19
(iii) by substituting ‘‘$152,000,000’’ 20
for ‘‘$200,000,000’’ each place such term 21
appears; 22
(iv) in subclause (I) of such section 23
501(b)(1)(A)(v), by substituting ‘‘under sec-24
tion 3201 of the American Rescue Plan Act 25
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of 2021’’ for ‘‘under section 501 of subtitle 1
A of title V of division N of the Consoli-2
dated Appropriations Act, 2021’’; and 3
(v) in subclause (II) of such section 4
501(b)(1)(A)(v), by substituting ‘‘local gov-5
ernment elects to receive funds from the Sec-6
retary under section 3201 of the American 7
Rescue Plan Act of 2021 and will use the 8
funds in a manner consistent with such sec-9
tion’’ for ‘‘local government elects to receive 10
funds from the Secretary under section 501 11
of subtitle A of title V of division N of the 12
Consolidated Appropriations Act, 2021 and 13
will use the funds in a manner consistent 14
with such section’’. 15
(B) PRO RATA ADJUSTMENT.—The Sec-16
retary shall make pro rata adjustments in the 17
amounts of the allocations determined under sub-18
paragraph (A) of this paragraph for entities de-19
scribed in such subparagraph as necessary to en-20
sure that the total amount of allocations made 21
pursuant to such subparagraph does not exceed 22
the remainder appropriated amount described in 23
such subparagraph. 24
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(2) ALLOCATIONS FOR TERRITORIES.—The 1
amount reserved under subsection (a)(2)(A) shall be 2
allocated to eligible grantees described in subsection 3
(f)(1)(C) in the same manner as the amount appro-4
priated under section 501(a)(2)(A) of subtitle A of 5
title V of division N of the Consolidated Appropria-6
tions Act, 2021 (Public Law 116–260) is allocated 7
under section 501(b)(3) of such subtitle A to eligible 8
grantees described under subparagraph (C) of such 9
section 501(b)(3), except that section 501(b)(3) of such 10
subtitle A shall be applied— 11
(A) in subparagraph (A), by inserting ‘‘of 12
section 3201 of the American Rescue Plan Act of 13
2021’’ after ‘‘the amount reserved under sub-14
section (a)(2)(A)’’; and 15
(B) in clause (i) of subparagraph (B), by 16
substituting ‘‘the amount equal to 0.3 percent of 17
the amount appropriated under subsection 18
(a)(1)’’ with ‘‘the amount equal to 0.3 percent of 19
the amount appropriated under subsection (a)(1) 20
of section 3201 of the American Rescue Plan Act 21
of 2021’’. 22
(3) HIGH-NEED GRANTEES.—The Secretary shall 23
allocate funds reserved under subsection (a)(2)(D) to 24
eligible grantees with a high need for assistance under 25
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this section, with the number of very low-income 1
renter households paying more than 50 percent of in-2
come on rent or living in substandard or overcrowded 3
conditions, rental market costs, and change in em-4
ployment since February 2020 used as the factors for 5
allocating funds. 6
(c) PAYMENT SCHEDULE.— 7
(1) IN GENERAL.—The Secretary shall pay all 8
eligible grantees not less than 40 percent of each such 9
eligible grantee’s total allocation provided under sub-10
section (b) within 60 days of enactment of this Act. 11
(2) SUBSEQUENT PAYMENTS.—The Secretary 12
shall pay to eligible grantees additional amounts in 13
tranches up to the full amount of each such eligible 14
grantee’s total allocation in accordance with a proce-15
dure established by the Secretary, provided that any 16
such procedure established by the Secretary shall re-17
quire that an eligible grantee must have obligated not 18
less than 75 percent of the funds already disbursed by 19
the Secretary pursuant to this section prior to dis-20
bursement of additional amounts. 21
(d) USE OF FUNDS.— 22
(1) IN GENERAL.—An eligible grantee shall only 23
use the funds provided from payments made under 24
this section as follows: 25
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(A) FINANCIAL ASSISTANCE.— 1
(i) IN GENERAL.—Subject to clause (ii) 2
of this subparagraph, funds received by an 3
eligible grantee from payments made under 4
this section shall be used to provide finan-5
cial assistance to eligible households, not to 6
exceed 18 months, including the payment 7
of— 8
(I) rent; 9
(II) rental arrears; 10
(III) utilities and home energy 11
costs; 12
(IV) utilities and home energy 13
costs arrears; and 14
(V) other expenses related to hous-15
ing, as defined by the Secretary. 16
(ii) LIMITATION.—The aggregate 17
amount of financial assistance an eligible 18
household may receive under this section, 19
when combined with financial assistance 20
provided under section 501 of subtitle A of 21
title V of division N of the Consolidated Ap-22
propriations Act, 2021 (Public Law 116– 23
260), shall not exceed 18 months. 24
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(B) HOUSING STABILITY SERVICES.—Not 1
more than 10 percent of funds received by an eli-2
gible grantee from payments made under this 3
section may be used to provide case management 4
and other services intended to help keep house-5
holds stably housed. 6
(C) ADMINISTRATIVE COSTS.—Not more 7
than 15 percent of the total amount paid to an 8
eligible grantee under this section may be used 9
for administrative costs attributable to providing 10
financial assistance, housing stability services, 11
and other affordable rental housing and eviction 12
prevention activities, including for data collec-13
tion and reporting requirements related to such 14
funds. 15
(D) OTHER AFFORDABLE RENTAL HOUSING 16
AND EVICTION PREVENTION ACTIVITIES.—An eli-17
gible grantee may use any funds from payments 18
made under this section that are unobligated on 19
October 1, 2022, for purposes in addition to 20
those specified in this paragraph, provided 21
that— 22
(i) such other purposes are affordable 23
rental housing and eviction prevention pur-24
poses, as defined by the Secretary, serving 25
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very low-income families (as such term is 1
defined in section 3(b) of the United States 2
Housing Act of 1937 (42 U.S.C. 1437a(b))); 3
and 4
(ii) prior to obligating any funds for 5
such purposes, the eligible grantee has obli-6
gated not less than 75 percent of the total 7
funds allocated to such eligible grantee in 8
accordance with this section. 9
(2) DISTRIBUTION OF ASSISTANCE.—Amounts 10
appropriated under subsection (a)(1) of this section 11
shall be subject to the same terms and conditions that 12
apply under paragraph (4) of section 501(c) of sub-13
title A of title V of division N of the Consolidated Ap-14
propriations Act, 2021 (Public Law 116–260) to 15
amounts appropriated under subsection (a)(1) of such 16
section 501. 17
(e) REALLOCATION OF FUNDS.— 18
(1) IN GENERAL.—Beginning March 31, 2022, 19
the Secretary shall reallocate funds allocated to eligi-20
ble grantees in accordance with subsection (b) but not 21
yet paid in accordance with subsection (c)(2) accord-22
ing to a procedure established by the Secretary. 23
(2) ELIGIBILITY FOR REALLOCATED FUNDS.— 24
The Secretary shall require an eligible grantee to have 25
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obligated 50 percent of the total amount of funds allo-1
cated to such eligible grantee under subsection (b) to 2
be eligible to receive funds reallocated under para-3
graph (1) of this subsection. 4
(3) PAYMENT OF REALLOCATED FUNDS BY THE 5
SECRETARY.—The Secretary shall pay to each eligible 6
grantee eligible for a payment of reallocated funds de-7
scribed in paragraph (2) of this subsection the 8
amount allocated to such eligible grantee in accord-9
ance with the procedure established by the Secretary 10
in accordance with paragraph (1) of this subsection. 11
(4) USE OF REALLOCATED FUNDS.—Eligible 12
grantees may use any funds received in accordance 13
with this subsection only for purposes specified in 14
paragraph (1) of subsection (d). 15
(f) DEFINITIONS.—In this section: 16
(1) ELIGIBLE GRANTEE.—The term ‘‘eligible 17
grantee’’ means any of the following: 18
(A) The 50 States of the United States and 19
the District of Columbia. 20
(B) A unit of local government (as defined 21
in paragraph (5)). 22
(C) The Commonwealth of Puerto Rico, the 23
United States Virgin Islands, Guam, the Com-24
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monwealth of the Northern Mariana Islands, and 1
American Samoa. 2
(2) ELIGIBLE HOUSEHOLD.—The term ‘‘eligible 3
household’’ means a household of 1 or more individ-4
uals who are obligated to pay rent on a residential 5
dwelling and with respect to which the eligible grant-6
ee involved determines that— 7
(A) 1 or more individuals within the house-8
hold has— 9
(i) qualified for unemployment bene-10
fits; or 11
(ii) experienced a reduction in house-12
hold income, incurred significant costs, or 13
experienced other financial hardship during 14
or due, directly or indirectly, to the 15
coronavirus pandemic; 16
(B) 1 or more individuals within the house-17
hold can demonstrate a risk of experiencing 18
homelessness or housing instability; and 19
(C) the household is a low-income family 20
(as such term is defined in section 3(b) of the 21
United States Housing Act of 1937 (42 U.S.C. 22
1437a(b)). 23
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(3) INSPECTOR GENERAL.—The term ‘‘Inspector 1
General’’ means the Inspector General of the Depart-2
ment of the Treasury. 3
(4) SECRETARY.—The term ‘‘Secretary’’ means 4
the Secretary of the Treasury. 5
(5) UNIT OF LOCAL GOVERNMENT.—The term 6
‘‘unit of local government’’ has the meaning given 7
such term in section 501 of subtitle A of title V of di-8
vision N of the Consolidated Appropriations Act, 9
2021 (Public Law 116–260). 10
(g) AVAILABILITY.—Funds provided to an eligible 11
grantee under a payment made under this section shall re-12
main available through September 30, 2025. 13
(h) EXTENSION OF AVAILABILITY UNDER PROGRAM 14
FOR EXISTING FUNDING.—Paragraph (1) of section 501(e) 15
of subtitle A of title V of division N of the Consolidated 16
Appropriations Act, 2021 (Public Law 116–260) is amend-17
ed by striking ‘‘December 31, 2021’’ and inserting ‘‘Sep-18
tember 30, 2022’’. 19
SEC. 3202. EMERGENCY HOUSING VOUCHERS. 20
(a) APPROPRIATION.—In addition to amounts other-21
wise available, there is appropriated to the Secretary of 22
Housing and Urban Development (in this section referred 23
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 24
money in the Treasury not otherwise appropriated, 25
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$5,000,000,000, to remain available until September 30, 1
2030, for— 2
(1) incremental emergency vouchers under sub-3
section (b); 4
(2) renewals of the vouchers under subsection (b); 5
(3) fees for the costs of administering vouchers 6
under subsection (b) and other eligible expenses de-7
fined by notice to prevent, prepare, and respond to 8
coronavirus to facilitate the leasing of the emergency 9
vouchers, such as security deposit assistance and other 10
costs related to retention and support of participating 11
owners; and 12
(4) adjustments in the calendar year 2021 sec-13
tion 8 renewal funding allocation, including main-14
stream vouchers, for public housing agencies that ex-15
perience a significant increase in voucher per-unit 16
costs due to extraordinary circumstances or that, de-17
spite taking reasonable cost savings measures, would 18
otherwise be required to terminate rental assistance 19
for families as a result of insufficient funding. 20
(b) EMERGENCY VOUCHERS.— 21
(1) IN GENERAL.—The Secretary shall provide 22
emergency rental assistance vouchers under subsection 23
(a), which shall be tenant-based rental assistance 24
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under section 8(o) of the United States Housing Act 1
of 1937 (42 U.S.C. 1437f(o)). 2
(2) QUALIFYING INDIVIDUALS OR FAMILIES DE-3
FINED.—For the purposes of this section, qualifying 4
individuals or families are those who are— 5
(A) homeless (as such term is defined in sec-6
tion 103(a) of the McKinney-Vento Homeless As-7
sistance Act (42 U.S.C. 11302(a)); 8
(B) at risk of homelessness (as such term is 9
defined in section 401(1) of the McKinney-Vento 10
Homeless Assistance Act (42 U.S.C. 11360(1))); 11
(C) fleeing, or attempting to flee, domestic 12
violence, dating violence, sexual assault, stalking, 13
or human trafficking, as defined by the Sec-14
retary; or 15
(D) recently homeless, as determined by the 16
Secretary, and for whom providing rental assist-17
ance will prevent the family’s homelessness or 18
having high risk of housing instability. 19
(3) ALLOCATION.—The Secretary shall notify 20
public housing agencies of the number of emergency 21
vouchers provided under this section to be allocated to 22
the agency not later than 60 days after the date of the 23
enactment of this Act, in accordance with a formula 24
that includes public housing agency capacity and en-25
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sures geographic diversity, including with respect to 1
rural areas, among public housing agencies admin-2
istering the Housing Choice Voucher program. 3
(4) TERMS AND CONDITIONS.— 4
(A) ELECTION TO ADMINISTER.—The Sec-5
retary shall establish a procedure for public 6
housing agencies to accept or decline the emer-7
gency vouchers allocated to the agency in accord-8
ance with the formula under subparagraph (3). 9
(B) FAILURE TO USE VOUCHERS PROMPT-10
LY.—If a public housing agency fails to lease its 11
authorized vouchers under subsection (b) on be-12
half of eligible families within a reasonable pe-13
riod of time, the Secretary may revoke and redis-14
tribute any unleased vouchers and associated 15
funds, including administrative fees and costs re-16
ferred to in subsection (a)(3), to other public 17
housing agencies according to the formula under 18
paragraph (3). 19
(5) WAIVERS AND ALTERNATIVE REQUIRE-20
MENTS.—The Secretary may waive or specify alter-21
native requirements for any provision of the United 22
States Housing Act of 1937 (42 U.S.C. 1437 et seq.) 23
or regulation applicable to such statute other than re-24
quirements related to fair housing, nondiscrimina-25
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tion, labor standards, and the environment, upon a 1
finding that the waiver or alternative requirement is 2
necessary to expedite or facilitate the use of amounts 3
made available in this section. 4
(6) TERMINATION OF VOUCHERS UPON TURN-5
OVER.—After September 30, 2023, a public housing 6
agency may not reissue any vouchers made available 7
under this section when assistance for the family as-8
sisted ends. 9
(c) TECHNICAL ASSISTANCE AND OTHER COSTS.—The 10
Secretary may use not more $20,000,000 of the amounts 11
made available under this section for the costs to the Sec-12
retary of administering and overseeing the implementation 13
of this section and the Housing Choice Voucher program 14
generally, including information technology, financial re-15
porting, and other costs. Of the amounts set aside under 16
this subsection, the Secretary may use not more than 17
$10,000,000, without competition, to make new awards or 18
increase prior awards to existing technical assistance pro-19
viders to provide an immediate increase in capacity build-20
ing and technical assistance to public housing agencies. 21
(d) IMPLEMENTATION.—The Secretary may implement 22
the provisions of this section by notice. 23
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SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING. 1
In addition to amounts otherwise available, there is 2
appropriated to the Secretary of Agriculture for fiscal year 3
2021, out of any money in the Treasury not otherwise ap-4
propriated, $100,000,000, to remain available until Sep-5
tember 30, 2022, to provide grants under section 521(a)(2) 6
of the Housing Act of 1949 or agreements entered into in 7
lieu of debt forgiveness or payments for eligible households 8
as authorized by section 502(c)(5)(D) of the Housing Act 9
of 1949, for temporary adjustment of income losses for resi-10
dents of housing financed or assisted under section 514, 515, 11
or 516 of the Housing Act of 1949 who have experienced 12
income loss but are not currently receiving Federal rental 13
assistance. 14
SEC. 3204. HOUSING COUNSELING. 15
(a) APPROPRIATION.—In addition to amounts other-16
wise available, there is appropriated to the Neighborhood 17
Reinvestment Corporation (in this section referred to as the 18
‘‘Corporation’’) for fiscal year 2021, out of any money in 19
the Treasury not otherwise appropriated, $100,000,000, to 20
remain available until September 30, 2025, for grants to 21
housing counseling intermediaries approved by the Depart-22
ment of Housing and Urban Development, State housing 23
finance agencies, and NeighborWorks organizations for pro-24
viding housing counseling services, as authorized under the 25
Neighborhood Reinvestment Corporation Act (42 U.S.C. 26
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8101–8107) and consistent with the discretion set forth in 1
section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to de-2
sign and administer grant programs. Of the grant funds 3
made available under this subsection, not less than 40 per-4
cent shall be provided to counseling organizations that— 5
(1) target housing counseling services to minor-6
ity and low-income populations facing housing insta-7
bility; or 8
(2) provide housing counseling services in neigh-9
borhoods having high concentrations of minority and 10
low-income populations. 11
(b) LIMITATION.—The aggregate amount provided to 12
NeighborWorks organizations under this section shall not 13
exceed 15 percent of the total of grant funds made available 14
by subsection (a). 15
(c) ADMINISTRATION AND OVERSIGHT.—The Corpora-16
tion may retain a portion of the amounts provided under 17
this section, in a proportion consistent with its standard 18
rate for program administration in order to cover its ex-19
penses related to program administration and oversight. 20
(d) HOUSING COUNSELING SERVICES DEFINED.— For 21
the purposes of this section, the term ‘‘housing counseling 22
services’’ means— 23
(1) housing counseling provided directly to 24
households facing housing instability, such as evic-25
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tion, default, foreclosure, loss of income, or homeless-1
ness; 2
(2) education, outreach, training, technology up-3
grades, and other program related support; and 4
(3) operational oversight funding for grantees 5
and subgrantees that receive funds under this section. 6
SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE 7
SERVICES PROGRAM. 8
(a) APPROPRIATION.—In addition to amounts other-9
wise available, there is appropriated to the Secretary of 10
Housing and Urban Development (in this section referred 11
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 12
money in the Treasury not otherwise appropriated, 13
$5,000,000,000, to remain available until September 30, 14
2025, except that amounts authorized under subsection 15
(d)(3) shall remain available until September 30, 2029, for 16
assistance under title II of the Cranston-Gonzalez National 17
Affordable Housing Act (42 U.S.C. 12721 et seq.) for the 18
following activities to primarily benefit qualifying individ-19
uals or families: 20
(1) Tenant-based rental assistance. 21
(2) The development and support of affordable 22
housing pursuant to section 212(a) of the Cranston- 23
Gonzalez National Affordable Housing Act (42 U.S.C. 24
12742(a)) (‘‘the Act’’ herein). 25
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(3) Supportive services to qualifying individuals 1
or families not already receiving such supportive serv-2
ices, including— 3
(A) activities listed in section 401(29) of the 4
McKinney-Vento Homeless Assistance Act (42 5
U.S.C. 11360(29)); 6
(B) housing counseling; and 7
(C) homeless prevention services. 8
(4) The acquisition and development of non-con-9
gregate shelter units, all or a portion of which may— 10
(A) be converted to permanent affordable 11
housing; 12
(B) be used as emergency shelter under sub-13
title B of title IV of the McKinney-Vento Home-14
less Assistance Act (42 U.S.C. 11371–11378); 15
(C) be converted to permanent housing 16
under subtitle C of title IV of the McKinney- 17
Vento Homeless Assistance Act (42 U.S.C. 18
11381–11389); or 19
(D) remain as non-congregate shelter units. 20
(b) QUALIFYING INDIVIDUALS OR FAMILIES DE-21
FINED.—For the purposes of this section, qualifying indi-22
viduals or families are those who are— 23
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(1) homeless, as defined in section 103(a) of the 1
McKinney-Vento Homeless Assistance Act (42 U.S.C. 2
11302(a)); 3
(2) at-risk of homelessness, as defined in section 4
401(1) of the McKinney-Vento Homeless Assistance 5
Act (42 U.S.C. 11360(1)); 6
(3) fleeing, or attempting to flee, domestic vio-7
lence, dating violence, sexual assault, stalking, or 8
human trafficking, as defined by the Secretary; 9
(4) in other populations where providing sup-10
portive services or assistance under section 212(a) of 11
the Act (42 U.S.C. 12742(a)) would prevent the fam-12
ily’s homelessness or would serve those with the great-13
est risk of housing instability; or 14
(5) veterans and families that include a veteran 15
family member that meet one of the preceding cri-16
teria. 17
(c) TERMS AND CONDITIONS.— 18
(1) FUNDING RESTRICTIONS.—The cost limits in 19
section 212(e) (42 U.S.C. 12742(e)), the commitment 20
requirements in section 218(g) (42 U.S.C. 12748(g)), 21
the matching requirements in section 220 (42 U.S.C. 22
12750), and the set-aside for housing developed, spon-23
sored, or owned by community housing development 24
organizations required in section 231 of the Act (42 25
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† HR 1319 EAS
U.S.C. 12771) shall not apply for amounts made 1
available in this section. 2
(2) ADMINISTRATIVE COSTS.— Notwithstanding 3
sections 212(c) and (d)(1) of the Act (42 U.S.C. 4
12742(c) and (d)(1)), of the funds made available in 5
this section for carrying out activities authorized in 6
this section, a grantee may use up to fifteen percent 7
of its allocation for administrative and planning 8
costs. 9
(3) OPERATING EXPENSES.—Notwithstanding 10
sections 212(a) and (g) of the Act (42 U.S.C. 11
12742(a) and (g)), a grantee may use up to an addi-12
tional five percent of its allocation for the payment 13
of operating expenses of community housing develop-14
ment organizations and nonprofit organizations car-15
rying out activities authorized under this section, but 16
only if— 17
(A) such funds are used to develop the ca-18
pacity of the community housing development 19
organization or nonprofit organization in the ju-20
risdiction or insular area to carry out activities 21
authorized under this section; and 22
(B) the community housing development or-23
ganization or nonprofit organization complies 24
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with the limitation on assistance in section 1
234(b) of the Act (42 U.S.C. 12774(b)). 2
(4) CONTRACTING.—A grantee, when contracting 3
with service providers engaged directly in the provi-4
sion of services under paragraph (a)(3), shall, to the 5
extent practicable, enter into contracts in amounts 6
that cover the actual total program costs and admin-7
istrative overhead to provide the services contracted. 8
(d) ALLOCATION.— 9
(1) FORMULA ASSISTANCE.—Except as provided 10
in paragraphs (2) and (3), the Secretary shall allo-11
cate amounts made available under this section pur-12
suant to section 217 of the Act (42 U.S.C. 12747) to 13
grantees that received allocations pursuant to that 14
same formula in fiscal year 2021, and shall make 15
such allocations within 30 days of enactment of this 16
Act. 17
(2) TECHNICAL ASSISTANCE.—Up to $25,000,000 18
of the amounts made available under this section 19
shall be used, without competition, to make new 20
awards or increase prior awards to existing technical 21
assistance providers to provide an immediate increase 22
in capacity building and technical assistance avail-23
able to any grantees implementing activities or 24
projects consistent with this section. 25
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(3) OTHER COSTS.—Up to $50,000,000 of the 1
amounts made available under this section shall be 2
used for the administrative costs to oversee and ad-3
minister implementation of this section and the 4
HOME program generally, including information 5
technology, financial reporting, and other costs. 6
(4) WAIVERS OR ALTERNATIVE REQUIRE-7
MENTS.—The Secretary may waive or specify alter-8
native requirements for any provision of the Cran-9
ston-Gonzalez National Affordable Housing Act (42 10
U.S.C. 12701 et seq.) and titles I and IV of the 11
McKinney-Vento Homelessness Act (42 U.S.C. 11301 12
et seq., 11360 et seq.) or regulation for the adminis-13
tration of the amounts made available under this sec-14
tion other than requirements related to fair housing, 15
nondiscrimination, labor standards, and the environ-16
ment, upon a finding that the waiver or alternative 17
requirement is necessary to expedite or facilitate the 18
use of amounts made available under this section. 19
SEC. 3206. HOMEOWNER ASSISTANCE FUND. 20
(a) APPROPRIATION.—In addition to amounts other-21
wise available, there is appropriated to the Secretary of the 22
Treasury for the Homeowner Assistance Fund established 23
under subsection (c) for fiscal year 2021, out of any money 24
in the Treasury not otherwise appropriated, 25
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† HR 1319 EAS
$9,961,000,000, to remain available until September 30, 1
2025, for qualified expenses that meet the purposes specified 2
under subsection (c) and expenses described in subsection 3
(d)(1). 4
(b) DEFINITIONS.—In this section: 5
(1) CONFORMING LOAN LIMIT.—The term ‘‘con-6
forming loan limit’’ means the applicable limitation 7
governing the maximum original principal obligation 8
of a mortgage secured by a single-family residence, a 9
mortgage secured by a 2-family residence, a mortgage 10
secured by a 3-family residence, or a mortgage se-11
cured by a 4-family residence, as determined and ad-12
justed annually under section 302(b)(2) of the Federal 13
National Mortgage Association Charter Act (12 14
U.S.C. 1717(b)(2)) and section 305(a)(2) of the Fed-15
eral Home Loan Mortgage Corporation Act (12 16
U.S.C. 1454(a)(2)). 17
(2) DWELLING.—The term ‘‘dwelling’’ means 18
any building, structure, or portion thereof which is 19
occupied as, or designed or intended for occupancy as, 20
a residence by one or more individuals. 21
(3) ELIGIBLE ENTITY.—The term ‘‘eligible enti-22
ty’’ means— 23
(A) a State; or 24
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(B) any entity eligible for payment under 1
subsection (f). 2
(4) MORTGAGE.—The term ‘‘mortgage’’ means 3
any credit transaction— 4
(A) that is secured by a mortgage, deed of 5
trust, or other consensual security interest on a 6
principal residence of a borrower that is (i) a 1- 7
to 4-unit dwelling, or (ii) residential real prop-8
erty that includes a 1- to 4-unit dwelling; and 9
(B) the unpaid principal balance of which 10
was, at the time of origination, not more than 11
the conforming loan limit. 12
(5) FUND.—The term ‘‘Fund’’ means the Home-13
owner Assistance Fund established under subsection 14
(c). 15
(6) SECRETARY.—The term ‘‘Secretary’’ means 16
the Secretary of the Treasury. 17
(7) STATE.—The term ‘‘State’’ means any State 18
of the United States, the District of Columbia, the 19
Commonwealth of Puerto Rico, Guam, American 20
Samoa, the United States Virgin Islands, and the 21
Commonwealth of the Northern Mariana Islands. 22
(c) ESTABLISHMENT OF FUND.— 23
(1) ESTABLISHMENT; QUALIFIED EXPENSES.— 24
There is established in the Department of the Treas-25
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† HR 1319 EAS
ury a Homeowner Assistance Fund to mitigate finan-1
cial hardships associated with the coronavirus pan-2
demic by providing such funds as are appropriated 3
by subsection (a) to eligible entities for the purpose of 4
preventing homeowner mortgage delinquencies, de-5
faults, foreclosures, loss of utilities or home energy 6
services, and displacements of homeowners experi-7
encing financial hardship after January 21, 2020, 8
through qualified expenses related to mortgages and 9
housing, which include— 10
(A) mortgage payment assistance; 11
(B) financial assistance to allow a home-12
owner to reinstate a mortgage or to pay other 13
housing related costs related to a period of for-14
bearance, delinquency, or default; 15
(C) principal reduction; 16
(D) facilitating interest rate reductions; 17
(E) payment assistance for— 18
(i) utilities, including electric, gas, 19
home energy, and water; 20
(ii) internet service, including 21
broadband internet access service, as defined 22
in section 8.1(b) of title 47, Code of Federal 23
Regulations (or any successor regulation); 24
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(iii) homeowner’s insurance, flood in-1
surance, and mortgage insurance; and 2
(iv) homeowner’s association, condo-3
minium association fees, or common 4
charges; 5
(F) reimbursement of funds expended by a 6
State, local government, or designated entity 7
under subsection (f) during the period beginning 8
on January 21, 2020, and ending on the date 9
that the first funds are disbursed by the eligible 10
entity under the Homeowner Assistance Fund, 11
for the purpose of providing housing or utility 12
payment assistance to homeowners or otherwise 13
providing funds to prevent foreclosure or post- 14
foreclosure eviction of a homeowner or prevent 15
mortgage delinquency or loss of housing or utili-16
ties as a response to the coronavirus disease 17
(COVID) pandemic; and 18
(G) any other assistance to promote housing 19
stability for homeowners, including preventing 20
mortgage delinquency, default, foreclosure, post- 21
foreclosure eviction of a homeowner, or the loss 22
of utility or home energy services, as determined 23
by the Secretary. 24
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(2) TARGETING.—Not less than 60 percent of 1
amounts made to each eligible entity allocated 2
amounts under subsection (d) or (f) shall be used for 3
qualified expenses that assist homeowners having in-4
comes equal to or less than 100 percent of the area 5
median income for their household size or equal to or 6
less than 100 percent of the median income for the 7
United States, as determined by the Secretary of 8
Housing and Urban Development, whichever is great-9
er. The eligible entity shall prioritize remaining funds 10
to socially disadvantaged individuals. 11
(d) ALLOCATION OF FUNDS.— 12
(1) ADMINISTRATION.—Of any amounts made 13
available under this section, the Secretary shall re-14
serve— 15
(A) to the Department of the Treasury, an 16
amount not to exceed $40,000,000 to administer 17
and oversee the Fund, and to provide technical 18
assistance to eligible entities for the creation and 19
implementation of State and tribal programs to 20
administer assistance from the Fund; and 21
(B) to the Inspector General of the Depart-22
ment of the Treasury, an amount to not exceed 23
$2,600,000 for oversight of the program under 24
this section. 25
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(2) FOR STATES.—After the application of para-1
graphs (1), (4), and (5) of this subsection and subject 2
to paragraph (3) of this subsection, the Secretary 3
shall allocate the remaining funds available within 4
the Homeowner Assistance Fund to each State of the 5
United States, the District of Columbia, and the Com-6
monwealth of Puerto Rico based on homeowner need, 7
for such State relative to all States of the United 8
States, the District of Columbia, and the Common-9
wealth of Puerto Rico, as of the date of the enactment 10
of this Act, which is determined by reference to— 11
(A) the average number of unemployed indi-12
viduals measured over a period of time not fewer 13
than 3 months and not more than 12 months; 14
and 15
(B) the total number of mortgagors with— 16
(i) mortgage payments that are more 17
than 30 days past due; or 18
(ii) mortgages in foreclosure. 19
(3) SMALL STATE MINIMUM.— 20
(A) IN GENERAL.—Each State of the United 21
States, the District of Columbia, and the Com-22
monwealth of Puerto Rico shall receive no less 23
than $50,000,000 for the purposes established in 24
(c). 25
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(B) PRO RATA ADJUSTMENTS.—The Sec-1
retary shall adjust on a pro rata basis the 2
amount of the payments for each State of the 3
United States, the District of Columbia, and the 4
Commonwealth of Puerto Rico determined under 5
this subsection without regard to this subpara-6
graph to the extent necessary to comply with the 7
requirements of subparagraph (A). 8
(4) TERRITORY SET-ASIDE.—Notwithstanding 9
any other provision of this section, of the amounts ap-10
propriated under subsection (a), the Secretary shall 11
reserve $30,000,000 to be disbursed to Guam, Amer-12
ican Samoa, the United States Virgin Islands, and 13
the Commonwealth of the Northern Mariana Islands 14
based on each such territory’s share of the combined 15
total population of all such territories, as determined 16
by the Secretary. For the purposes of this paragraph, 17
population shall be determined based on the most re-18
cent year for which data are available from the 19
United States Census Bureau. 20
(5) TRIBAL SET-ASIDE.—The Secretary shall al-21
locate funds to any eligible entity designated under 22
subsection (f) pursuant to the requirements of that 23
subsection. 24
(e) DISTRIBUTION OF FUNDS TO STATES.— 25
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† HR 1319 EAS
(1) IN GENERAL.—The Secretary shall make 1
payments, beginning not later than 45 days after en-2
actment of this Act, from amounts allocated under 3
subsection (d) to eligible entities that have notified the 4
Secretary that they request to receive payment from 5
the Fund and that the eligible entity will use such 6
payments in compliance with this section. 7
(2) REALLOCATION.—If a State does not request 8
allocated funds by the 45th day after the date of en-9
actment of this Act, such State shall not be eligible for 10
a payment from the Secretary pursuant to this sec-11
tion, and the Secretary shall, by the 180th day after 12
the date of enactment of this Act, reallocate any funds 13
that were not requested by such State among the 14
States that have requested funds by the 45th day after 15
the date of enactment of this Act. For any such re-16
allocation of funds, the Secretary shall adhere to the 17
requirements of subsection (d), except for paragraph 18
(1), to the greatest extent possible, provided that the 19
Secretary shall also take into consideration in deter-20
mining such reallocation a State’s remaining need 21
and a State’s record of using payments from the 22
Fund to serve homeowners at disproportionate risk of 23
mortgage default, foreclosure, or displacement, includ-24
ing homeowners having incomes equal to or less than 25
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† HR 1319 EAS
100 percent of the area median income for their 1
household size or 100 percent of the median income 2
for the United States, as determined by the Secretary 3
of Housing and Urban Development, whichever is 4
greater, and minority homeowners. 5
(f) TRIBAL SET-ASIDE.— 6
(1) SET-ASIDE.—Notwithstanding any other pro-7
vision of this section, of the amounts appropriated 8
under subsection (a), the Secretary shall use 5 percent 9
to make payments to entities that are eligible for pay-10
ments under clauses (i) and (ii) of section 11
501(b)(2)(A) of subtitle A of title V of division N of 12
the Consolidated Appropriations Act, 2021 (Public 13
Law 116–260) for the purposes described in sub-14
section (c). 15
(2) ALLOCATION AND PAYMENT.—The Secretary 16
shall allocate the funds set aside under paragraph (1) 17
using the allocation formulas described in clauses (i) 18
and (ii) of section 501(b)(2)(A) of subtitle A of title 19
V of division N of the Consolidated Appropriations 20
Act, 2021 (Public Law 116–260), and shall make 21
payments of such amounts beginning no later than 45 22
days after enactment of this Act to entities eligible for 23
payment under clauses (i) and (ii) of section 24
501(b)(2)(A) of subtitle A of title V of division N of 25
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† HR 1319 EAS
the Consolidated Appropriations Act, 2021 (Public 1
Law 116–260) that notify the Secretary that they re-2
quest to receive payments allocated from the Fund by 3
the Secretary for purposes described under subsection 4
(c) and will use such payments in compliance with 5
this section. 6
(3) ADJUSTMENT.—Allocations provided under 7
this subsection may be further adjusted as provided 8
by section 501(b)(2)(B) of subtitle A of title V of divi-9
sion N of the Consolidated Appropriations Act, 2021 10
(Public Law 116–260). 11
SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DI-12
RECT LOAN BORROWERS. 13
(a) APPROPRIATION.—In addition to amounts other-14
wise available, there is appropriated to the Secretary of Ag-15
riculture (in this section referred to as the ‘‘Secretary’’) for 16
fiscal year 2021, out of any money in the Treasury not 17
otherwise appropriated, $39,000,000, to remain available 18
until September 30, 2023, for direct loans made under sec-19
tions 502 and 504 of the Housing Act of 1949 (42 U.S.C. 20
1472, 1474). 21
(b) ADMINISTRATIVE EXPENSES.—The Secretary may 22
use not more than 3 percent of the amounts appropriated 23
under this section for administrative purposes. 24
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SEC. 3208. FAIR HOUSING ACTIVITIES. 1
(a) APPROPRIATION.—In addition to amounts other-2
wise available, there is appropriated to the Secretary of 3
Housing and Urban Development (in this section referred 4
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 5
money in the Treasury not otherwise appropriated, 6
$20,000,000, to remain available until September 30, 2023, 7
for the Fair Housing Initiatives Program under section 561 8
of the Housing and Community Development Act of 1987 9
(42 U.S.C. 3616a) to ensure fair housing organizations have 10
additional resources to address fair housing inquiries, com-11
plaints, investigations, education and outreach activities, 12
and costs of delivering or adapting services, during or relat-13
ing to the coronavirus pandemic. 14
(b) ADMINISTRATIVE EXPENSES.—The Secretary may 15
use not more than 3 percent of the amounts appropriated 16
under this section for administrative purposes. 17
Subtitle C—Small Business (SSBCI) 18
SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE. 19
(a) STATE SMALL BUSINESS CREDIT INITIATIVE.— 20
(1) IN GENERAL.—The State Small Business 21
Credit Initiative Act of 2010 (12 U.S.C. 5701 et seq.) 22
is amended— 23
(A) in section 3003— 24
(i) in subsection (b)— 25
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(I) by amending paragraph (1) to 1
read as follows: 2
‘‘(1) IN GENERAL.—Not later than 30 days after 3
the date of enactment of subsection (d), the Secretary 4
shall allocate Federal funds to participating States so 5
that each State is eligible to receive an amount equal 6
to what the State would receive under the 2021 allo-7
cation, as determined under paragraph (2).’’; 8
(II) in paragraph (2)— 9
(aa) by striking ‘‘2009’’ each 10
place such term appears and in-11
serting ‘‘2021’’; 12
(bb) by striking ‘‘2008’’ each 13
place such term appears and in-14
serting ‘‘2020’’; 15
(cc) in subparagraph (A), by 16
striking ‘‘The Secretary’’ and in-17
serting ‘‘With respect to States 18
other than Tribal governments, 19
the Secretary’’; 20
(dd) in subparagraph (C)(i), 21
by striking ‘‘2007’’ and inserting 22
‘‘2019’’; and 23
(ee) by adding at the end the 24
following: 25
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‘‘(C) SEPARATE ALLOCATION FOR TRIBAL 1
GOVERNMENTS.— 2
‘‘(i) IN GENERAL.—With respect to 3
States that are Tribal governments, the Sec-4
retary shall determine the 2021 allocation 5
by allocating $500,000,000 among the Trib-6
al governments in the proportion the Sec-7
retary determines appropriate, including 8
with consideration to available employment 9
and economic data regarding each such 10
Tribal government. 11
‘‘(ii) NOTICE OF INTENT; TIMING OF 12
ALLOCATION.—With respect to allocations to 13
States that are Tribal governments, the Sec-14
retary may— 15
‘‘(I) require Tribal governments 16
that individually or jointly wish to 17
participate in the Program to file a 18
notice of intent with the Secretary not 19
later than 30 days after the date of en-20
actment of subsection (d); and 21
‘‘(II) notwithstanding paragraph 22
(1), allocate Federal funds to partici-23
pating Tribal governments not later 24
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than 60 days after the date of enact-1
ment of subsection (d). 2
‘‘(D) EMPLOYMENT DATA.—If the Secretary 3
determines that employment data with respect to 4
a State is unavailable from the Bureau of Labor 5
Statistics of the Department of Labor, the Sec-6
retary shall consider such other economic and 7
employment data that is otherwise available for 8
purposes of determining the employment data of 9
such State.’’; and 10
(III) by striking paragraph (3); 11
and 12
(ii) in subsection (c)— 13
(I) in paragraph (1)(A)(iii), by 14
inserting before the period the fol-15
lowing: ‘‘that have delivered loans or 16
investments to eligible businesses’’; and 17
(II) by amending paragraph (4) 18
to read as follows: 19
‘‘(4) TERMINATION OF AVAILABILITY OF 20
AMOUNTS NOT TRANSFERRED.— 21
‘‘(A) IN GENERAL.—Any portion of a par-22
ticipating State’s allocated amount that has not 23
been transferred to the State under this section 24
may be deemed by the Secretary to be no longer 25
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allocated to the State and no longer available to 1
the State and shall be returned to the general 2
fund of the Treasury or reallocated as described 3
under subparagraph (B), if— 4
‘‘(i) the second 1⁄3 of a State’s allocated 5
amount has not been transferred to the 6
State before the end of the end of the 3-year 7
period beginning on the date that the Sec-8
retary approves the State for participation; 9
or 10
‘‘(ii) the last 1⁄3 of a State’s allocated 11
amount has not been transferred to the 12
State before the end of the end of the 6-year 13
period beginning on the date that the Sec-14
retary approves the State for participation. 15
‘‘(B) REALLOCATION.—Any amount deemed 16
by the Secretary to be no longer allocated to a 17
State and no longer available to such State 18
under subparagraph (A) may be reallocated by 19
the Secretary to other participating States. In 20
making such a reallocation, the Secretary shall 21
not take into account the minimum allocation 22
requirements under subsection (b)(2)(B) or the 23
specific allocation for Tribal governments de-24
scribed under subsection (b)(2)(C).’’; 25
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(B) in section 3004(d), by striking ‘‘date of 1
enactment of this Act’’ each place it appears and 2
inserting ‘‘date of the enactment of section 3
3003(d)’’; 4
(C) in section 3005(b), by striking ‘‘date of 5
enactment of this Act’’ each place it appears and 6
inserting ‘‘date of the enactment of section 7
3003(d)’’; 8
(D) in section 3006(b)(4), by striking ‘‘date 9
of enactment of this Act’’ and inserting ‘‘date of 10
the enactment of section 3003(d)’’; 11
(E) in section 3007(b), by striking ‘‘March 12
31, 2011’’ and inserting ‘‘March 31, 2022’’; 13
(F) in section 3009, by striking ‘‘date of en-14
actment of this Act’’ each place it appears and 15
inserting ‘‘date of the enactment of section 16
3003(d)’’; and 17
(G) in section 3011(b), by striking ‘‘date of 18
the enactment of this Act’’ each place it appears 19
and inserting ‘‘date of the enactment of section 20
3003(d)’’. 21
(2) APPROPRIATION.— 22
(A) IN GENERAL.—In addition to amounts 23
otherwise available, there is hereby appropriated 24
to the Secretary of the Treasury for fiscal year 25
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2021, out of any money in the Treasury not oth-1
erwise appropriated, $10,000,000,000, to remain 2
available until expended, to provide support to 3
small businesses responding to and recovering 4
from the economic effects of the COVID–19 pan-5
demic, ensure business enterprises owned and 6
controlled by socially and economically dis-7
advantaged individuals have access to credit and 8
investments, provide technical assistance to help 9
small businesses applying for various support 10
programs, and to pay reasonable costs of admin-11
istering such Initiative. 12
(B) RESCISSION.—With respect to amounts 13
appropriated under subparagraph (A)— 14
(i) the Secretary of the Treasury shall 15
complete all disbursements and remaining 16
obligations before September 30, 2030; and 17
(ii) any amounts that remain unex-18
pended (whether obligated or unobligated) 19
on September 30, 2030, shall be rescinded 20
and deposited into the general fund of the 21
Treasury. 22
(b) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS 23
ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND 24
ECONOMICALLY DISADVANTAGED INDIVIDUALS.—Section 25
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3003 of the State Small Business Credit Initiative Act of 1
2010 (12 U.S.C. 5702) is amended by adding at the end 2
the following: 3
‘‘(d) ADDITIONAL ALLOCATIONS TO SUPPORT BUSI-4
NESS ENTERPRISES OWNED AND CONTROLLED BY SO-5
CIALLY AND ECONOMICALLY DISADVANTAGED INDIVID-6
UALS.—Of the amounts appropriated for fiscal year 2021 7
to carry out the Program, the Secretary shall— 8
‘‘(1) allocate $1,500,000,000 to States from funds 9
allocated under this section and, by regulation or 10
other guidance, prescribe Program requirements that 11
the funds be expended for business enterprises owned 12
and controlled by socially and economically disadvan-13
taged individuals; and 14
‘‘(2) allocate such amounts to States based on the 15
needs of business enterprises owned and controlled by 16
socially and economically disadvantaged individuals, 17
as determined by the Secretary, in each State, and 18
not subject to the allocation formula described under 19
subsection (b). 20
‘‘(e) INCENTIVE ALLOCATIONS TO SUPPORT BUSINESS 21
ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND 22
ECONOMICALLY DISADVANTAGED INDIVIDUALS.—Of the 23
amounts appropriated for fiscal year 2021 to carry out the 24
Program, the Secretary shall set aside $1,000,000,000 for 25
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an incentive program under which the Secretary shall in-1
crease the second 1⁄3 and last 1⁄3 allocations for States that 2
demonstrate robust support, as determined by the Secretary, 3
for business concerns owned and controlled by socially and 4
economically disadvantaged individuals in the deployment 5
of prior allocation amounts.’’. 6
(c) ADDITIONAL ALLOCATIONS TO SUPPORT VERY 7
SMALL BUSINESSES.—Section 3003 of the State Small 8
Business Credit Initiative Act of 2010 (12 U.S.C. 5702), 9
as amended by subsection (b), is further amended by adding 10
at the end the following: 11
‘‘(f) ADDITIONAL ALLOCATIONS TO SUPPORT VERY 12
SMALL BUSINESSES.— 13
‘‘(1) IN GENERAL.—Of the amounts appro-14
priated to carry out the Program, the Secretary shall 15
allocate not less than $500,000,000 to States from 16
funds allocated under this section to be expended for 17
very small businesses. 18
‘‘(2) VERY SMALL BUSINESS DEFINED.—In this 19
subsection, the term ‘very small business’— 20
‘‘(A) means a business with fewer than 10 21
employees; and 22
‘‘(B) may include independent contractors 23
and sole proprietors.’’. 24
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(d) TECHNICAL ASSISTANCE.—Section 3009 of the 1
State Small Business Credit Initiative Act of 2010 (12 2
U.S.C. 5708) is amended by adding at the end the following: 3
‘‘(e) TECHNICAL ASSISTANCE.—Of the amounts appro-4
priated for fiscal year 2021 to carry out the Program, 5
$500,000,000 may be used by the Secretary to— 6
‘‘(1) provide funds to States to carry out a tech-7
nical assistance plan under which a State will pro-8
vide legal, accounting, and financial advisory serv-9
ices, either directly or contracted with legal, account-10
ing, and financial advisory firms, with priority given 11
to business enterprises owned and controlled by so-12
cially and economically disadvantaged individuals, to 13
very small businesses and business enterprises owned 14
and controlled by socially and economically disadvan-15
taged individuals applying for— 16
‘‘(A) State programs under the Program; 17
and 18
‘‘(B) other State or Federal programs that 19
support small businesses; 20
‘‘(2) transfer amounts to the Minority Business 21
Development Agency, so that the Agency may use such 22
amounts in a manner the Agency determines appro-23
priate, including through contracting with third par-24
ties, to provide technical assistance to business enter-25
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prises owned and controlled by socially and economi-1
cally disadvantaged individuals applying to— 2
‘‘(A) State programs under the Program; 3
and 4
‘‘(B) other State or Federal programs that 5
support small businesses; and 6
‘‘(3) contract with legal, accounting, and finan-7
cial advisory firms (with priority given to business 8
enterprises owned and controlled by socially and eco-9
nomically disadvantaged individuals), to provide 10
technical assistance to business enterprises owned and 11
controlled by socially and economically disadvantaged 12
individuals applying to— 13
‘‘(A) State programs under the Program; 14
and 15
‘‘(B) other State or Federal programs that 16
support small businesses.’’. 17
(e) INCLUSION OF TRIBAL GOVERNMENTS.—Section 18
3002(10) of the State Small Business Credit Initiative Act 19
of 2010 (12 U.S.C. 5701(10)) is amended— 20
(1) in subparagraph (C), by striking ‘‘and’’ at 21
the end; 22
(2) in subparagraph (D), by striking the period 23
at the end and inserting ‘‘; and’’; and 24
(3) by adding at the end the following: 25
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‘‘(E) a Tribal government, or a group of 1
Tribal governments that jointly apply for an al-2
location.’’. 3
(f) DEFINITIONS.—Section 3002 of the State Small 4
Business Credit Initiative Act of 2010 (12 U.S.C. 5701) is 5
amended by adding at the end the following: 6
‘‘(15) BUSINESS ENTERPRISE OWNED AND CON-7
TROLLED BY SOCIALLY AND ECONOMICALLY DIS-8
ADVANTAGED INDIVIDUALS.—The term ‘business en-9
terprise owned and controlled by socially and eco-10
nomically disadvantaged individuals’ means a busi-11
ness that— 12
‘‘(A) if privately owned, 51 percent is 13
owned by one or more socially and economically 14
disadvantaged individuals; 15
‘‘(B) if publicly owned, 51 percent of the 16
stock is owned by one or more socially and eco-17
nomically disadvantaged individuals; and 18
‘‘(C) in the case of a mutual institution, a 19
majority of the Board of Directors, account hold-20
ers, and the community which the institution 21
services is predominantly comprised of socially 22
and economically disadvantaged individuals. 23
‘‘(16) COMMUNITY DEVELOPMENT FINANCIAL IN-24
STITUTION.—The term ‘community development fi-25
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nancial institution’ has the meaning given that term 1
under section 103 of the Riegle Community Develop-2
ment and Regulatory Improvement Act of 1994. 3
‘‘(17) MINORITY DEPOSITORY INSTITUTION.—The 4
term ‘minority depository institution’ has the mean-5
ing given that term under section 308(b) of the Fi-6
nancial Institutions Reform, Recovery, and Enforce-7
ment Act of 1989. 8
‘‘(18) SOCIALLY AND ECONOMICALLY DISADVAN-9
TAGED INDIVIDUAL.—The term ‘socially and economi-10
cally disadvantaged individual’ means an individual 11
who is a socially disadvantaged individual or an eco-12
nomically disadvantaged individual, as such terms 13
are defined, respectively, under section 8 of the Small 14
Business Act (15 U.S.C. 637) and the regulations 15
thereunder. 16
‘‘(19) TRIBAL GOVERNMENT.—The term ‘Tribal 17
government’ means the recognized governing body of 18
any Indian or Alaska Native tribe, band, nation, 19
pueblo, village, community, component band, or com-20
ponent reservation, individually identified (including 21
parenthetically) in the list published most recently as 22
of the date of enactment of this paragraph pursuant 23
to section 104 of the Federally Recognized Indian 24
Tribe List Act of 1994 (25 U.S.C. 5131).’’. 25
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(g) RULE OF APPLICATION.—The amendments made 1
by this section shall apply with respect to funds appro-2
priated under this section and funds appropriated on and 3
after the date of enactment of this section. 4
Subtitle D—Public Transportation 5
SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS. 6
(a) FEDERAL TRANSIT ADMINISTRATION APPROPRIA-7
TION.— 8
(1) IN GENERAL.—In addition to amounts other-9
wise made available, there are appropriated for fiscal 10
year 2021, out of any funds in the Treasury not oth-11
erwise appropriated, $30,461,355,534, to remain 12
available until September 30, 2024, that shall— 13
(A) be for grants to eligible recipients under 14
sections 5307, 5309, 5310, and 5311 of title 49, 15
United States Code, to prevent, prepare for, and 16
respond to coronavirus; and 17
(B) not be subject to any prior restriction 18
on the total amount of funds available for imple-19
mentation or execution of programs authorized 20
under sections 5307, 5310, or 5311 of such title. 21
(2) AVAILABILITY OF FUNDS FOR OPERATING EX-22
PENSES.— 23
(A) IN GENERAL.—Notwithstanding sub-24
section (a)(1) or (b) of section 5307 and section 25
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5310(b)(2)(A) of title 49, United States Code, 1
funds provided under this section, other than 2
subsection (b)(4), shall be available for the oper-3
ating expenses of transit agencies to prevent, pre-4
pare for, and respond to the coronavirus public 5
health emergency, including, beginning on Janu-6
ary 20, 2020— 7
(i) reimbursement for payroll of public 8
transportation (including payroll and ex-9
penses of private providers of public trans-10
portation); 11
(ii) operating costs to maintain service 12
due to lost revenue due as a result of the 13
coronavirus public health emergency, in-14
cluding the purchase of personal protective 15
equipment; and 16
(iii) paying the administrative leave of 17
operations or contractor personnel due to 18
reductions in service. 19
(B) USE OF FUNDS.—Funds described in 20
subparagraph (A) shall be— 21
(i) available for immediate obligation, 22
notwithstanding the requirement for such 23
expenses to be included in a transportation 24
improvement program, long-range transpor-25
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† HR 1319 EAS
tation plan, statewide transportation plan, 1
or statewide transportation improvement 2
program under sections 5303 and 5304 of 3
title 49, United States Code; 4
(ii) directed to payroll and operations 5
of public transportation (including payroll 6
and expenses of private providers of public 7
transportation), unless the recipient certifies 8
to the Administrator of the Federal Transit 9
Administration that the recipient has not 10
furloughed any employees; 11
(iii) used to provide a Federal share of 12
the costs for any grant made under this sec-13
tion of 100 percent. 14
(b) ALLOCATION OF FUNDS.— 15
(1) URBANIZED AREA FORMULA GRANTS.— 16
(A) IN GENERAL.—Of the amounts made 17
available under subsection (a), $26,086,580,227 18
shall be for grants to recipients and subrecipients 19
under section 5307 of title 49, United States 20
Code, and shall be administered as if such funds 21
were provided under section 5307 of such title. 22
(B) ALLOCATION.—Amounts made available 23
under subparagraph (A) shall be apportioned to 24
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urbanized areas based on data contained in the 1
National Transit Database such that— 2
(i) each urbanized area shall receive an 3
apportionment of an amount that, when 4
combined with amounts that were otherwise 5
made available to such urbanized area for 6
similar activities to prevent, prepare for, 7
and respond to coronavirus, is equal to 132 8
percent of the urbanized area’s 2018 oper-9
ating costs; and 10
(ii) for funds remaining after the ap-11
portionment described in clause (i), such 12
funds shall be apportioned such that each 13
urbanized area that did not receive an ap-14
portionment under clause (i) shall receive 15
an apportionment equal to 25 percent of the 16
urbanized area’s 2018 operating costs. 17
(2) FORMULA GRANTS FOR THE ENHANCED MO-18
BILITY OF SENIORS AND INDIVIDUALS WITH DISABIL-19
ITIES.— 20
(A) IN GENERAL.—Of the amounts made 21
available under subsection (a), $50,000,000 shall 22
be for grants to recipients or subrecipients eligi-23
ble under section 5310 of title 49, United States 24
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Code, and shall be apportioned in accordance 1
with such section. 2
(B) ALLOCATION RATIO.—Amounts made 3
available under subparagraph (A) shall be allo-4
cated in the same ratio as funds were provided 5
under section 5310 of title 49, United States 6
Code, for fiscal year 2020. 7
(3) FORMULA GRANTS FOR RURAL AREAS.— 8
(A) IN GENERAL.—Of the amounts made 9
available under subsection (a), $317,214,013 10
shall be for grants to recipients or subrecipients 11
eligible under section 5311 of title 49, United 12
States Code, and shall be administered as if the 13
funds were provided under section 5311 of such 14
title, and shall be apportioned in accordance 15
with such section, except as described in para-16
graph (B). 17
(B) ALLOCATION RATIO.—Amounts made 18
available under subparagraph (A) to States, as 19
defined in section 5302 of title 49, United States 20
Code, shall be allocated to such States based on 21
data contained in the National Transit Data-22
base, such that— 23
(i) any State that received an amount 24
for similar activities to prevent, prepare 25
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for, and respond to coronavirus that is 1
equal to or greater than 150 percent of the 2
combined 2018 rural operating costs of the 3
recipients and subrecipients in such State 4
shall receive an amount equal to 5 percent 5
of such State’s 2018 rural operating costs; 6
(ii) any State that does not receive an 7
allocation under clause (i) that received an 8
amount for similar activities to prevent, 9
prepare for, and respond to coronavirus 10
that is equal to or greater than 140 percent 11
of the combined 2018 rural operating costs 12
of the recipients and subrecipients in that 13
State shall receive an amount equal to 10 14
percent of such State’s 2018 rural operating 15
costs; and 16
(iii) any State that does not receive an 17
allocation under clauses (i) or (ii) shall re-18
ceive an amount equal to 20 percent of such 19
State’s 2018 rural operating costs. 20
(4) CAPITAL INVESTMENTS.— 21
(A) IN GENERAL.—Of the amounts made 22
available under subsection (a)— 23
(i) $1,425,000,000 shall be for grants 24
administered under subsections (d) and (e) 25
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of section 5309 of title 49, United States 1
Code; and 2
(ii) $250,000,000 shall be for grants 3
administered under subsection (h) of section 4
5309 of title 49, United States Code. 5
(B) FUNDING DISTRIBUTION.— 6
(i) IN GENERAL.—Of the amounts 7
made available in subparagraph (A)(i), 8
$1,250,000,000 shall be provided to each re-9
cipient for all projects with existing full 10
funding grant agreements that received allo-11
cations for fiscal year 2019 or 2020, except 12
that recipients with projects open for rev-13
enue service are not eligible to receive a 14
grant under this subparagraph. Funds shall 15
be provided proportionally based on the 16
non-capital investment grant share of the 17
amount allocated. 18
(ii) ALLOCATION.—Of the amounts 19
made available in subparagraph (A)(i), 20
$175,000,000 shall be provided to each re-21
cipient for all projects with existing full 22
funding grant agreements that received an 23
allocation only prior to fiscal year 2019, ex-24
cept that projects open for revenue service 25
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are not eligible to receive a grant under this 1
subparagraph and no project may receive 2
more than 40 percent of the amounts pro-3
vided under this clause. The Administrator 4
of the Federal Transit Administration shall 5
proportionally distribute funds in excess of 6
such percent to recipients for which the per-7
cent of funds does not exceed 40 percent. 8
Funds shall be provided proportionally 9
based on the non-capital investment grant 10
share of the amount allocated. 11
(iii) ELIGIBLE RECIPIENTS.—For 12
amounts made available in subparagraph 13
(A)(ii), eligible recipients shall be any re-14
cipient of an allocation under subsection (h) 15
of section 5309 of title 49, United States 16
Code, or an applicant in the project devel-17
opment phase described in paragraph (2) of 18
such subsection. 19
(iv) AMOUNT.—Amounts distributed 20
under clauses (i), (ii), and (iii) of subpara-21
graph (A) shall be provided notwith-22
standing the limitation of any calculation 23
of the maximum amount of Federal finan-24
cial assistance for the project under sub-25
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section (k)(2)(C)(ii) or (h)(7) of section 1
5309 of title 49, United States Code. 2
(5) SECTION 5311(F) SERVICES.— 3
(A) IN GENERAL.—Of the amounts made 4
available under subsection (a) and in addition to 5
the amounts made available under paragraph 6
(3), $100,000,000 shall be available for grants to 7
recipients for bus operators that partner with re-8
cipients or subrecipients of funds under section 9
5311(f) of title 49, United States Code. 10
(B) ALLOCATION RATIO.—Notwithstanding 11
paragraph (3), the Administrator of the Federal 12
Transit Administration shall allocate amounts 13
under subparagraph (A) in the same ratio as 14
funds were provided under section 5311 of title 15
49, United States Code, for fiscal year 2020. 16
(C) EXCEPTION.—If a State or territory 17
does not have bus providers eligible under section 18
5311(f) of title 49, United States Code, funds 19
under this paragraph may be used by such State 20
or territory for any expense eligible under section 21
5311 of title 49, United States Code. 22
(6) PLANNING.— 23
(A) IN GENERAL.—Of the amounts made 24
available under subsection (a), $25,000,000 shall 25
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be for grants to recipients eligible under section 1
5307 of title 49, United States Code, for the 2
planning of public transportation associated 3
with the restoration of services as the 4
coronavirus public health emergency concludes 5
and shall be available in accordance with such 6
section. 7
(B) AVAILABILITY OF FUNDS FOR ROUTE 8
PLANNING.—Amounts made available under sub-9
paragraph (A) shall be available for route plan-10
ning designed to— 11
(i) increase ridership and reduce travel 12
times, while maintaining or expanding the 13
total level of vehicle revenue miles of service 14
provided in the planning period; or 15
(ii) make service adjustments to in-16
crease the quality or frequency of service 17
provided to low-income riders and dis-18
advantaged neighborhoods or communities. 19
(C) LIMITATION.—Amounts made available 20
under subparagraph (A) shall not be used for 21
route planning related to transitioning public 22
transportation service provided as of the date of 23
receipt of funds to a transportation network 24
company or other third-party contract provider, 25
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unless the existing provider of public transpor-1
tation service is a third-party contract provider. 2
(7) RECIPIENTS AND SUBRECIPIENTS REQUIRING 3
ADDITIONAL ASSISTANCE.— 4
(A) IN GENERAL.—Of the amounts made 5
available under subsection (a), $2,207,561,294 6
shall be for grants to eligible recipients or sub-7
recipients of funds under sections 5307 or 5311 8
of title 49, United States Code, that, as a result 9
of COVID–19, require additional assistance for 10
costs related to operations, personnel, cleaning, 11
and sanitization combating the spread of patho-12
gens on transit systems, and debt service pay-13
ments incurred to maintain operations and 14
avoid layoffs and furloughs. 15
(B) ADMINISTRATION.—Funds made avail-16
able under subparagraph (A) shall, after alloca-17
tion, be administered as if provided under para-18
graph (1) or (3), as applicable. 19
(C) APPLICATION REQUIREMENTS.— 20
(i) IN GENERAL.—The Administrator 21
of the Federal Transit Administration may 22
not allocate funds to an eligible recipient or 23
subrecipient of funds under chapter 53 of 24
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title 49, United States Code, unless the re-1
cipient provides to the Administrator— 2
(I) estimates of financial need; 3
(II) data on reductions in farebox 4
or other sources of local revenue for 5
sustained operations; 6
(III) a spending plan for such 7
funds; and 8
(IV) demonstration of expenditure 9
of greater than 90 percent of funds 10
available to the applicant from funds 11
made available for similar activities in 12
fiscal year 2020. 13
(ii) DEADLINES.—The Administrator 14
of the Federal Transit Administration 15
shall— 16
(I) not later than 180 days after 17
the date of enactment of this Act, issue 18
a Notice of Funding Opportunity for 19
assistance under this paragraph; and 20
(II) not later than 120 days after 21
the application deadline established in 22
the Notice of Funding Opportunity 23
under subclause (I), make awards 24
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under this paragraph to selected appli-1
cants. 2
(iii) EVALUATION.— 3
(I) IN GENERAL.—Applications 4
for assistance under this paragraph 5
shall be evaluated by the Administrator 6
of the Federal Transit Administration 7
based on the level of financial need 8
demonstrated by an eligible recipient 9
or subrecipient, including projections 10
of future financial need to maintain 11
service as a percentage of the 2018 op-12
erating costs that has not been replaced 13
by the funds made available to the eli-14
gible recipient or subrecipient under 15
paragraphs (1) through (5) of this sub-16
section when combined with the 17
amounts allocated to such eligible re-18
cipient or subrecipient from funds pre-19
viously made available for the oper-20
ating expenses of transit agencies re-21
lated to the response to the COVID–19 22
public health emergency. 23
(II) RESTRICTION.—Amounts 24
made available under this paragraph 25
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shall only be available for operating 1
expenses. 2
(iv) STATE APPLICANTS.—A State may 3
apply for assistance under this paragraph 4
on behalf of an eligible recipient or sub-5
recipient or a group of eligible recipients or 6
subrecipients. 7
(D) UNOBLIGATED FUNDS.—If amounts 8
made available under this paragraph remain 9
unobligated on September 30, 2023, such 10
amounts shall be available for any purpose eligi-11
ble under sections 5307 or 5311 of title 49, 12
United States Code. 13
TITLE IV—COMMITTEE ON 14
HOMELAND SECURITY AND 15
GOVERNMENTAL AFFAIRS 16
SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. 17
(a) ESTABLISHMENT; APPROPRIATION.—There is es-18
tablished in the Treasury the Emergency Federal Employee 19
Leave Fund (in this section referred to as the ‘‘Fund’’), to 20
be administered by the Director of the Office of Personnel 21
Management, for the purposes set forth in subsection (b). 22
In addition to amounts otherwise available, there is appro-23
priated for fiscal year 2021, out of any money in the Treas-24
ury not otherwise appropriated, $570,000,000, which shall 25
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be deposited into the Fund and remain available through 1
September 30, 2022. The Fund is available for reasonable 2
expenses incurred by the Office of Personnel Management 3
in administering this section. 4
(b) PURPOSE.—Amounts in the Fund shall be avail-5
able for reimbursement to an agency for the use of paid 6
leave under this section by any employee of the agency who 7
is unable to work because the employee— 8
(1) is subject to a Federal, State, or local quar-9
antine or isolation order related to COVID–19; 10
(2) has been advised by a health care provider to 11
self-quarantine due to concerns related to COVID–19; 12
(3) is caring for an individual who is subject to 13
such an order or has been so advised; 14
(4) is experiencing symptoms of COVID–19 and 15
seeking a medical diagnosis; 16
(5) is caring for a son or daughter of such em-17
ployee if the school or place of care of the son or 18
daughter has been closed, if the school of such son or 19
daughter requires or makes optional a virtual learn-20
ing instruction model or requires or makes optional 21
a hybrid of in-person and virtual learning instruc-22
tion models, or the child care provider of such son or 23
daughter is unavailable, due to COVID–19 pre-24
cautions; 25
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(6) is experiencing any other substantially simi-1
lar condition; 2
(7) is caring for a family member with a mental 3
or physical disability or who is 55 years of age or 4
older and incapable of self-care, without regard to 5
whether another individual other than the employee is 6
available to care for such family member, if the place 7
of care for such family member is closed or the direct 8
care provider is unavailable due to COVID–19; or 9
(8) is obtaining immunization related to 10
COVID–19 or is recovering from any injury, dis-11
ability, illness, or condition related to such immuni-12
zation. 13
(c) LIMITATIONS.— 14
(1) PERIOD OF AVAILABILITY.—Paid leave under 15
this section may only be provided to and used by an 16
employee during the period beginning on the date of 17
enactment of this Act and ending on September 30, 18
2021. 19
(2) TOTAL HOURS; AMOUNT.—Paid leave under 20
this section— 21
(A) shall be provided to an employee in an 22
amount not to exceed 600 hours of paid leave for 23
each full-time employee, and in the case of a 24
part-time employee, employee on an uncommon 25
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tour of duty, or employee with a seasonal work 1
schedule, in an amount not to exceed the propor-2
tional equivalent of 600 hours to the extent 3
amounts in the Fund remain available for reim-4
bursement; 5
(B) shall be paid at the same hourly rate as 6
other leave payments; and 7
(C) may not be provided to an employee if 8
the leave would result in payments greater than 9
$2,800 in aggregate for any biweekly pay period 10
for a full-time employee, or a proportionally 11
equivalent biweekly limit for a part-time em-12
ployee. 13
(3) RELATIONSHIP TO OTHER LEAVE.—Paid 14
leave under this section— 15
(A) is in addition to any other leave pro-16
vided to an employee; and 17
(B) may not be used by an employee con-18
currently with any other paid leave. 19
(4) CALCULATION OF RETIREMENT BENEFIT.— 20
Any paid leave provided to an employee under this 21
section shall reduce the total service used to calculate 22
any Federal civilian retirement benefit. 23
(d) EMPLOYEE DEFINED.—In this section, the term 24
‘‘employee’’ means— 25
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(1) an individual in the executive branch for 1
whom annual and sick leave is provided under sub-2
chapter I of chapter 63 of title 5, United States Code; 3
(2) an individual employed by the United States 4
Postal Service; 5
(3) an individual employed by the Postal Regu-6
latory Commission; and 7
(4) an employee of the Public Defender Service 8
for the District of Columbia and the District of Co-9
lumbia Courts. 10
SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNT-11
ABILITY OFFICE. 12
In addition to amounts otherwise available, there is 13
appropriated for fiscal year 2021, out of any money in the 14
Treasury not otherwise appropriated, $77,000,000, to re-15
main available until September 30, 2025, for necessary ex-16
penses of the Government Accountability Office to prevent, 17
prepare for, and respond to Coronavirus and to support 18
oversight of the Coronavirus response and of funds provided 19
in this Act or any other Act pertaining to the Coronavirus 20
pandemic. 21
SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COM-22
MITTEE FUNDING AVAILABILITY. 23
In addition to amounts otherwise available, there is 24
appropriated for fiscal year 2021, out of any money in the 25
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Treasury not otherwise appropriated, $40,000,000, to re-1
main available until September 30, 2025, for the Pandemic 2
Response Accountability Committee to support oversight of 3
the Coronavirus response and of funds provided in this Act 4
or any other Act pertaining to the Coronavirus pandemic. 5
SEC. 4004. FUNDING FOR THE WHITE HOUSE. 6
In addition to amounts otherwise available, there is 7
appropriated for fiscal year 2021, out of any money in the 8
Treasury not otherwise appropriated, $12,800,000, to re-9
main available until September 30, 2021, for necessary ex-10
penses for the White House, to prevent, prepare for, and 11
respond to coronavirus. 12
SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY 13
APPROPRIATION. 14
In addition to amounts otherwise available, there is 15
appropriated to the Federal Emergency Management Agen-16
cy for fiscal year 2021, out of any money in the Treasury 17
not otherwise appropriated, $50,000,000,000, to remain 18
available until September 30, 2025, to carry out the pur-19
poses of the Disaster Relief Fund for costs associated with 20
major disaster declarations. 21
SEC. 4006. FUNERAL ASSISTANCE. 22
(a) IN GENERAL.—For the emergency declaration 23
issued by the President on March 13, 2020, pursuant to 24
section 501(b) of the Robert T. Stafford Disaster Relief and 25
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Emergency Assistance Act (42 U.S.C. 5191(b)), and for any 1
subsequent major disaster declaration that supersedes such 2
emergency declaration, the President shall provide financial 3
assistance to an individual or household to meet disaster- 4
related funeral expenses under section 408(e)(1) of the Rob-5
ert T. Stafford Disaster Relief and Emergency Assistance 6
Act (42 U.S.C. 5174(e)(1)), for which the Federal cost share 7
shall be 100 percent. 8
(b) USE OF FUNDS.—Funds appropriated under sec-9
tion 4005 may be used to carry out subsection (a) of this 10
section. 11
SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM 12
FUNDING. 13
In addition to amounts otherwise made available, 14
there is appropriated to the Federal Emergency Manage-15
ment Agency for fiscal year 2021, out of any money in the 16
Treasury not otherwise appropriated, $400,000,000, to re-17
main available until September 30, 2025, for the emergency 18
food and shelter program. 19
SEC. 4008. HUMANITARIAN RELIEF. 20
In addition to amounts otherwise made available, 21
there is appropriated to the Federal Emergency Manage-22
ment Agency for fiscal year 2021, out of any money in the 23
Treasury not otherwise appropriated, $110,000,000, to re-24
main available until September 30, 2025, for the emergency 25
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food and shelter program for the purposes of providing hu-1
manitarian relief to families and individuals encountered 2
by the Department of Homeland Security. 3
SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECU-4
RITY AGENCY. 5
In addition to amounts otherwise made available, 6
there is appropriated for fiscal year 2021, out of any money 7
in the Treasury not otherwise appropriated, $650,000,000, 8
to remain available until September 30, 2023, for the Cy-9
bersecurity and Infrastructure Security Agency for cyberse-10
curity risk mitigation. 11
SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIG-12
ITAL SERVICE. 13
In addition to amounts otherwise available, there is 14
appropriated for fiscal year 2021, out of any money in the 15
Treasury not otherwise appropriated, $200,000,000, to re-16
main available until September 30, 2024, for the United 17
States Digital Service. 18
SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MOD-19
ERNIZATION FUND. 20
In addition to amounts otherwise appropriated, there 21
is appropriated to the General Services Administration for 22
fiscal year 2021, out of any money in the Treasury not 23
otherwise appropriated, $1,000,000,000, to remain avail-24
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able until September 30, 2025, to carry out the purposes 1
of the Technology Modernization Fund. 2
SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN 3
SERVICES FUND. 4
In addition to amounts otherwise available, there is 5
appropriated to the General Services Administration for 6
fiscal year 2021, out of any money in the Treasury not 7
otherwise appropriated, $150,000,000, to remain available 8
until September 30, 2024, to carry out the purposes of the 9
Federal Citizen Services Fund. 10
SEC. 4013. AFG AND SAFER PROGRAM FUNDING. 11
In addition to amounts otherwise made available, 12
there is appropriated to the Federal Emergency Manage-13
ment Agency for fiscal year 2021, out of any money in the 14
Treasury not otherwise appropriated, $300,000,000, to re-15
main available until September 30, 2025, of which 16
$100,000,000 shall be for assistance to firefighter grants and 17
$200,000,000 shall be for staffing for adequate fire and 18
emergency response grants. 19
SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE 20
GRANT FUNDING. 21
In addition to amounts otherwise made available, 22
there is appropriated to the Federal Emergency Manage-23
ment Agency for fiscal year 2021, out of any money in the 24
Treasury not otherwise appropriated, $100,000,000, to re-25
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main available until September 30, 2025, for emergency 1
management performance grants. 2
SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY 3
FOR FEDERAL CONTRACTORS. 4
Section 3610 of the CARES Act (Public Law 116–136; 5
134 Stat. 414) is amended by striking ‘‘September 30, 6
2020’’ and inserting ‘‘September 30, 2021’’. 7
SEC. 4016. ELIGIBILITY FOR WORKERS’ COMPENSATION 8
BENEFITS FOR FEDERAL EMPLOYEES DIAG-9
NOSED WITH COVID–19. 10
(a) IN GENERAL.—Subject to subsection (c), a covered 11
employee shall, with respect to any claim made by or on 12
behalf of the covered employee for benefits under subchapter 13
I of chapter 81 of title 5, United States Code, be deemed 14
to have an injury proximately caused by exposure to the 15
novel coronavirus arising out of the nature of the covered 16
employee’s employment. Such covered employee, or a bene-17
ficiary of such an employee, shall be entitled to such benefits 18
for such claim, including disability compensation, medical 19
services, and survivor benefits. 20
(b) DEFINITIONS.—In this section: 21
(1) COVERED EMPLOYEE.— 22
(A) IN GENERAL.—The term ‘‘covered em-23
ployee’’ means an individual— 24
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(i) who is an employee under section 1
8101(1) of title 5, United States Code, em-2
ployed in the Federal service at anytime 3
during the period beginning on January 27, 4
2020, and ending on January 27, 2023; 5
(ii) who is diagnosed with COVID–19 6
during such period; and 7
(iii) who, during a covered exposure 8
period prior to such diagnosis, carries out 9
duties that— 10
(I) require contact with patients, 11
members of the public, or co-workers; 12
or 13
(II) include a risk of exposure to 14
the novel coronavirus. 15
(B) TELEWORKING EXCEPTION.—The term 16
‘‘covered employee’’ does not include any em-17
ployee otherwise covered by subparagraph (A) 18
who is exclusively teleworking during a covered 19
exposure period, regardless of whether such em-20
ployment is full time or part time. 21
(2) COVERED EXPOSURE PERIOD.—The term 22
‘‘covered exposure period’’ means, with respect to a 23
diagnosis of COVID–19, the period beginning on a 24
date to be determined by the Secretary of Labor. 25
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(3) NOVEL CORONAVIRUS.—The term ‘‘novel 1
coronavirus’’ means SARS–CoV–2 or another 2
coronavirus declared to be a pandemic by public 3
health authorities. 4
(c) LIMITATION.— 5
(1) DETERMINATIONS MADE ON OR BEFORE THE 6
DATE OF ENACTMENT.—This section shall not apply 7
with respect to a covered employee who is determined 8
to be entitled to benefits under subchapter I of chapter 9
81 of title 5, United States Code, for a claim de-10
scribed in subsection (a) if such determination is 11
made on or before the date of enactment of this Act. 12
(2) LIMITATION ON DURATION OF BENEFITS.— 13
No funds are authorized to be appropriated to pay, 14
and no benefits may be paid for, claims approved on 15
the basis of subsection (a) after September 30, 2030. 16
No administrative costs related to any such claim 17
may be paid after such date. 18
(d) EMPLOYEES’ COMPENSATION FUND.— 19
(1) IN GENERAL.—The costs of benefits for 20
claims approved on the basis of subsection (a) shall 21
not be included in the annual statement of the cost 22
of benefits and other payments of an agency or in-23
strumentality under section 8147(b) of title 5, United 24
States Code. 25
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(2) FAIR SHARE PROVISION.—Costs of adminis-1
tration for claims described in paragraph (1)— 2
(A) may be paid from the Employees’ Com-3
pensation Fund; and 4
(B) shall not be subject to the fair share 5
provision in section 8147(c) of title 5, United 6
States Code. 7
TITLE V—COMMITTEE ON SMALL 8
BUSINESS AND ENTREPRE-9
NEURSHIP 10
SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION 11
PROGRAM. 12
(a) ELIGIBILITY OF CERTAIN NONPROFIT ENTITIES 13
FOR COVERED LOANS UNDER THE PAYCHECK PROTECTION 14
PROGRAM.— 15
(1) IN GENERAL.—Section 7(a)(36) of the Small 16
Business Act (15 U.S.C. 636(a)(36)), as amended by 17
the Economic Aid to Hard-Hit Small Businesses, 18
Nonprofits, and Venues Act (title III of division N of 19
Public Law 116–260), is amended— 20
(A) in subparagraph (A)— 21
(i) in clause (xv), by striking ‘‘and’’ at 22
the end; 23
(ii) in clause (xvi), by striking the pe-24
riod at the end and inserting ‘‘; and’’; and 25
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(iii) by adding at the end the fol-1
lowing: 2
‘‘(xvii) the term ‘additional covered 3
nonprofit entity’— 4
‘‘(I) means an organization de-5
scribed in any paragraph of section 6
501(c) of the Internal Revenue Code of 7
1986, other than paragraph (3), (4), 8
(6), or (19), and exempt from tax 9
under section 501(a) of such Code; and 10
‘‘(II) does not include any entity 11
that, if the entity were a business con-12
cern, would be described in section 13
120.110 of title 13, Code of Federal 14
Regulations (or in any successor regu-15
lation or other related guidance or rule 16
that may be issued by the Adminis-17
trator) other than a business concern 18
described in paragraph (a) or (k) of 19
such section.’’; and 20
(B) in subparagraph (D)— 21
(i) in clause (iii), by adding at the end 22
the following: 23
‘‘(III) ELIGIBILITY OF CERTAIN 24
ORGANIZATIONS.—Subject to the provi-25
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sions in this subparagraph, during the 1
covered period— 2
‘‘(aa) a nonprofit organiza-3
tion shall be eligible to receive a 4
covered loan if the nonprofit orga-5
nization employs not more than 6
500 employees per physical loca-7
tion of the organization; and 8
‘‘(bb) an additional covered 9
nonprofit entity and an organiza-10
tion that, but for subclauses 11
(I)(dd) and (II)(dd) of clause 12
(vii), would be eligible for a cov-13
ered loan under clause (vii) shall 14
be eligible to receive a covered 15
loan if the entity or organization 16
employs not more than 300 em-17
ployees per physical location of 18
the entity or organization.’’; and 19
(ii) by adding at the end the following: 20
‘‘(ix) ELIGIBILITY OF ADDITIONAL COV-21
ERED NONPROFIT ENTITIES.—An additional 22
covered nonprofit entity shall be eligible to 23
receive a covered loan if— 24
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‘‘(I) the additional covered non-1
profit entity does not receive more than 2
15 percent of its receipts from lobbying 3
activities; 4
‘‘(II) the lobbying activities of the 5
additional covered nonprofit entity do 6
not comprise more than 15 percent of 7
the total activities of the organization; 8
‘‘(III) the cost of the lobbying ac-9
tivities of the additional covered non-10
profit entity did not exceed $1,000,000 11
during the most recent tax year of the 12
additional covered nonprofit entity 13
that ended prior to February 15, 2020; 14
and 15
‘‘(IV) the additional covered non-16
profit entity employs not more than 17
300 employees.’’. 18
(2) ELIGIBILITY FOR SECOND DRAW LOANS.— 19
Paragraph (37)(A)(i) of section 7(a) of the Small 20
Business Act (15 U.S.C. 636(a)), as added by the 21
Economic Aid to Hard-Hit Small Businesses, Non-22
profits, and Venues Act (title III of division N of 23
Public Law 116–260), is amended by inserting ‘‘ ‘ad-24
ditional covered nonprofit entity’,’’ after ‘‘the terms’’. 25
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(b) ELIGIBILITY OF INTERNET PUBLISHING ORGANI-1
ZATIONS FOR COVERED LOANS UNDER THE PAYCHECK 2
PROTECTION PROGRAM.— 3
(1) IN GENERAL.—Section 7(a)(36)(D) of the 4
Small Business Act (15 U.S.C. 636(a)(36)(D)), as 5
amended by subsection (a), is further amended— 6
(A) in clause (iii), by adding at the end the 7
following: 8
‘‘(IV) ELIGIBILITY OF INTERNET 9
PUBLISHING ORGANIZATIONS.—A busi-10
ness concern or other organization that 11
was not eligible to receive a covered 12
loan the day before the date of enact-13
ment of this subclause, is assigned a 14
North American Industry Classifica-15
tion System code of 519130, certifies in 16
good faith as an Internet-only news 17
publisher or Internet-only periodical 18
publisher, and is engaged in the collec-19
tion and distribution of local or re-20
gional and national news and infor-21
mation shall be eligible to receive a 22
covered loan for the continued provi-23
sion of news, information, content, or 24
emergency information if— 25
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‘‘(aa) the business concern or 1
organization employs not more 2
than 500 employees, or the size 3
standard established by the Ad-4
ministrator for that North Amer-5
ican Industry Classification code, 6
per physical location of the busi-7
ness concern or organization; and 8
‘‘(bb) the business concern or 9
organization makes a good faith 10
certification that proceeds of the 11
loan will be used to support ex-12
penses at the component of the 13
business concern or organization 14
that supports local or regional 15
news.’’; 16
(B) in clause (iv)— 17
(i) in subclause (III), by striking 18
‘‘and’’ at the end; 19
(ii) in subclause (IV)(bb), by striking 20
the period at the end and inserting ‘‘; and’’; 21
and 22
(iii) by adding at the end the fol-23
lowing: 24
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‘‘(V) any business concern or 1
other organization that was not eligible 2
to receive a covered loan the day before 3
the date of enactment of this subclause, 4
is assigned a North American Industry 5
Classification System code of 519130, 6
certifies in good faith as an Internet- 7
only news publisher or Internet-only 8
periodical publisher, and is engaged in 9
the collection and distribution of local 10
or regional and national news and in-11
formation, if the business concern or 12
organization— 13
‘‘(aa) employs not more than 14
500 employees, or the size stand-15
ard established by the Adminis-16
trator for that North American 17
Industry Classification code, per 18
physical location of the business 19
concern or organization; and 20
‘‘(bb) is majority owned or 21
controlled by a business concern 22
or organization that is assigned a 23
North American Industry Classi-24
fication System code of 519130.’’; 25
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(C) in clause (v), by striking ‘‘clause 1
(iii)(II), (iv)(IV), or (vii)’’ and inserting ‘‘sub-2
clause (II), (III), or (IV) of clause (iii), sub-3
clause (IV) or (V) of clause (iv), clause (vii), or 4
clause (ix)’’; and 5
(D) in clause (viii)(II)— 6
(i) by striking ‘‘business concern made 7
eligible by clause (iii)(II) or clause (iv)(IV) 8
of this subparagraph’’ and inserting ‘‘busi-9
ness concern made eligible by subclause (II) 10
or (IV) of clause (iii) or subclause (IV) or 11
(V) of clause (iv) of this subparagraph’’; 12
and 13
(ii) by inserting ‘‘or organization’’ 14
after ‘‘business concern’’ each place it ap-15
pears. 16
(2) ELIGIBILITY FOR SECOND DRAW LOANS.— 17
Section 7(a)(37)(A)(iv)(II) of the Small Business Act, 18
as amended by the Economic Aid to Hard-Hit Small 19
Businesses, Nonprofits, and Venues Act (title III of 20
division N of Public Law 116–260), is amended by 21
striking ‘‘clause (iii)(II), (iv)(IV), or (vii)’’ and in-22
serting ‘‘subclause (II), (III), or (IV) of clause (iii), 23
subclause (IV) or (V) of clause (iv), clause (vii), or 24
clause (ix)’’. 25
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(c) COORDINATION WITH CONTINUATION COVERAGE 1
PREMIUM ASSISTANCE.— 2
(1) PAYCHECK PROTECTION PROGRAM.—Section 3
7A(a)(12) of the Small Business Act (as redesignated, 4
transferred, and amended by section 304(b) of the 5
Economic Aid to Hard-Hit Small Businesses, Non-6
profits, and Venues Act (Public Law 116–260)) is 7
amended— 8
(A) by striking ‘‘CARES Act or’’ and in-9
serting ‘‘CARES Act,’’; and 10
(B) by inserting before the period at the end 11
the following: ‘‘, or premiums taken into account 12
in determining the credit allowed under section 13
6432 of the Internal Revenue Code of 1986’’. 14
(2) PAYCHECK PROTECTION PROGRAM SECOND 15
DRAW.—Section 7(a)(37)(J)(iii)(I) of the Small Busi-16
ness Act, as amended by the Economic Aid to Hard- 17
Hit Small Businesses, Nonprofits, and Venues Act 18
(title III of division N of Public Law 116–260), is 19
amended— 20
(A) by striking ‘‘or’’ at the end of item (aa); 21
(B) by striking the period at the end of item 22
(bb) and inserting ‘‘; or’’; and 23
(C) by adding at the end the following new 24
item: 25
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‘‘(cc) premiums taken into 1
account in determining the credit 2
allowed under section 6432 of the 3
Internal Revenue Code of 1986.’’. 4
(3) APPLICABILITY.—The amendments made by 5
this subsection shall apply only with respect to appli-6
cations for forgiveness of covered loans made under 7
paragraphs (36) or (37) of section 7(a) of the Small 8
Business Act, as amended by the Economic Aid to 9
Hard-Hit Small Businesses, Nonprofits, and Venues 10
Act (title III of division N of Public Law 116–260), 11
that are received on or after the date of the enactment 12
of this Act. 13
(d) COMMITMENT AUTHORITY AND APPROPRIA-14
TIONS.— 15
(1) COMMITMENT AUTHORITY.—Section 16
1102(b)(1) of the CARES Act (Public Law 116–136) 17
is amended by striking ‘‘$806,450,000,000’’ and in-18
serting ‘‘$813,700,000,000’’. 19
(2) DIRECT APPROPRIATIONS.—In addition to 20
amounts otherwise available, there is appropriated to 21
the Administrator of the Small Business Administra-22
tion for fiscal year 2021, out of any money in the 23
Treasury not otherwise appropriated, $7,250,000,000, 24
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to remain available until expended, for carrying out 1
this section. 2
SEC. 5002. TARGETED EIDL ADVANCE. 3
(a) DEFINITIONS.—In this section— 4
(1) the term ‘‘Administrator’’ means the Admin-5
istrator of the Small Business Administration; and 6
(2) the terms ‘‘covered entity’’ and ‘‘economic 7
loss’’ have the meanings given the terms in section 8
331(a) of the Economic Aid to Hard-Hit Small Busi-9
nesses, Nonprofits, and Venues Act (title III of divi-10
sion N of Public Law 116–260). 11
(b) APPROPRIATIONS.—In addition to amounts other-12
wise available, there is appropriated to the Administrator 13
for fiscal year 2021, out of any money in the Treasury not 14
otherwise appropriated, $15,000,000,000— 15
(1) to remain available until expended; and 16
(2) of which, the Administrator shall use— 17
(A) $10,000,000,000 to make payments to 18
covered entities that have not received the full 19
amounts to which the covered entities are enti-20
tled under section 331 of the Economic Aid to 21
Hard-Hit Small Businesses, Nonprofits, and 22
Venues Act (title III of division N of Public Law 23
116–260); and 24
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(B) $5,000,000,000 to make payments 1
under section 1110(e) of the CARES Act (15 2
U.S.C. 9009(e)), each of which shall be— 3
(i) made to a covered entity that— 4
(I) has suffered an economic loss 5
of greater than 50 percent; and 6
(II) employs not more than 10 7
employees; 8
(ii) in an amount that is $5,000; and 9
(iii) with respect to the covered entity 10
to which the payment is made, in addition 11
to any payment made to the covered entity 12
under section 1110(e) of the CARES Act 13
(15 U.S.C. 9009(e)) or section 331 of the 14
Economic Aid to Hard-Hit Small Busi-15
nesses, Nonprofits, and Venues Act (title III 16
of division N of Public Law 116–260). 17
SEC. 5003. SUPPORT FOR RESTAURANTS. 18
(a) DEFINITIONS.—In this section: 19
(1) ADMINISTRATOR.—The term ‘‘Adminis-20
trator’’ means the Administrator of the Small Busi-21
ness Administration. 22
(2) AFFILIATED BUSINESS.—The term ‘‘affiliated 23
business’’ means a business in which an eligible enti-24
ty has an equity or right to profit distributions of not 25
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less than 50 percent, or in which an eligible entity 1
has the contractual authority to control the direction 2
of the business, provided that such affiliation shall be 3
determined as of any arrangements or agreements in 4
existence as of March 13, 2020. 5
(3) COVERED PERIOD.—The term ‘‘covered pe-6
riod’’ means the period— 7
(A) beginning on February 15, 2020; and 8
(B) ending on December 31, 2021, or a date 9
to be determined by the Administrator that is 10
not later than 2 years after the date of enact-11
ment of this section. 12
(4) ELIGIBLE ENTITY.—The term ‘‘eligible enti-13
ty’’— 14
(A) means a restaurant, food stand, food 15
truck, food cart, caterer, saloon, inn, tavern, bar, 16
lounge, brewpub, tasting room, taproom, licensed 17
facility or premise of a beverage alcohol producer 18
where the public may taste, sample, or purchase 19
products, or other similar place of business in 20
which the public or patrons assemble for the pri-21
mary purpose of being served food or drink; 22
(B) includes an entity described in sub-23
paragraph (A) that is located in an airport ter-24
minal or that is a Tribally-owned concern; and 25
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(C) does not include— 1
(i) an entity described in subpara-2
graph (A) that— 3
(I) is a State or local government- 4
operated business; 5
(II) as of March 13, 2020, owns 6
or operates (together with any affili-7
ated business) more than 20 locations, 8
regardless of whether those locations do 9
business under the same or multiple 10
names; or 11
(III) has a pending application 12
for or has received a grant under sec-13
tion 324 of the Economic Aid to Hard- 14
Hit Small Businesses, Nonprofits, and 15
Venues Act (title III of division N of 16
Public Law 116–260); or 17
(ii) a publicly-traded company. 18
(5) EXCHANGE; ISSUER; SECURITY.—The terms 19
‘‘exchange’’, ‘‘issuer’’, and ‘‘security’’ have the mean-20
ings given those terms in section 3(a) of the Securities 21
Exchange Act of 1934 (15 U.S.C. 78c(a)). 22
(6) FUND.—The term ‘‘Fund’’ means the Res-23
taurant Revitalization Fund established under sub-24
section (b). 25
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(7) PANDEMIC-RELATED REVENUE LOSS.—The 1
term ‘‘pandemic-related revenue loss’’ means, with re-2
spect to an eligible entity— 3
(A) except as provided in subparagraphs 4
(B), (C), and (D), the gross receipts, as estab-5
lished using such verification documentation as 6
the Administrator may require, of the eligible en-7
tity during 2020 subtracted from the gross re-8
ceipts of the eligible entity in 2019, if such sum 9
is greater than zero; 10
(B) if the eligible entity was not in oper-11
ation for the entirety of 2019— 12
(i) the difference between— 13
(I) the product obtained by multi-14
plying the average monthly gross re-15
ceipts of the eligible entity in 2019 by 16
12; and 17
(II) the product obtained by mul-18
tiplying the average monthly gross re-19
ceipts of the eligible entity in 2020 by 20
12; or 21
(ii) an amount based on a formula de-22
termined by the Administrator; 23
(C) if the eligible entity opened during the 24
period beginning on January 1, 2020, and end-25
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ing on the day before the date of enactment of 1
this section— 2
(i) the expenses described in subsection 3
(c)(5)(A) that were incurred by the eligible 4
entity minus any gross receipts received; or 5
(ii) an amount based on a formula de-6
termined by the Administrator; or 7
(D) if the eligible entity has not yet opened 8
as of the date of application for a grant under 9
subsection (c), but has incurred expenses de-10
scribed in subsection (c)(5)(A) as of the date of 11
enactment of this section— 12
(i) the amount of those expenses; or 13
(ii) an amount based on a formula de-14
termined by the Administrator. 15
For purposes of this paragraph, the pandemic-related 16
revenue losses for an eligible entity shall be reduced 17
by any amounts received from a covered loan made 18
under paragraph (36) or (37) of section 7(a) of the 19
Small Business Act (15 U.S.C. 636(a)) in 2020 or 20
2021. 21
(8) PAYROLL COSTS.—The term ‘‘payroll costs’’ 22
has the meaning given the term in section 7(a)(36)(A) 23
of the Small Business Act (15 U.S.C. 636(a)(36)(A)), 24
except that such term shall not include— 25
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(A) qualified wages (as defined in sub-1
section (c)(3) of section 2301 of the CARES Act) 2
taken into account in determining the credit al-3
lowed under such section 2301; or 4
(B) premiums taken into account in deter-5
mining the credit allowed under section 6432 of 6
the Internal Revenue Code of 1986. 7
(9) PUBLICLY-TRADED COMPANY.—The term 8
‘‘publicly-traded company’’ means an entity that is 9
majority owned or controlled by an entity that is an 10
issuer, the securities of which are listed on a national 11
securities exchange under section 6 of the Securities 12
Exchange Act of 1934 (15 U.S.C. 78f). 13
(10) TRIBALLY-OWNED CONCERN.—The term 14
‘‘Tribally-owned concern’’ has the meaning given the 15
term in section 124.3 of title 13, Code of Federal Reg-16
ulations, or any successor regulation. 17
(b) RESTAURANT REVITALIZATION FUND.— 18
(1) IN GENERAL.—There is established in the 19
Treasury of the United States a fund to be known as 20
the Restaurant Revitalization Fund. 21
(2) APPROPRIATIONS.— 22
(A) IN GENERAL.—In addition to amounts 23
otherwise available, there is appropriated to the 24
Restaurant Revitalization Fund for fiscal year 25
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2021, out of any money in the Treasury not oth-1
erwise appropriated, $28,600,000,000, to remain 2
available until expended. 3
(B) DISTRIBUTION.— 4
(i) IN GENERAL.—Of the amounts 5
made available under subparagraph (A)— 6
(I) $5,000,000,000 shall be avail-7
able to eligible entities with gross re-8
ceipts during 2019 of not more than 9
$500,000; and 10
(II) $23,600,000,000 shall be 11
available to the Administrator to 12
award grants under subsection (c) in 13
an equitable manner to eligible entities 14
of different sizes based on annual gross 15
receipts. 16
(ii) ADJUSTMENTS.—The Adminis-17
trator may make adjustments as necessary 18
to the distribution of funds under clause 19
(i)(II) based on demand and the relative 20
local costs in the markets in which eligible 21
entities operate. 22
(C) GRANTS AFTER INITIAL PERIOD.—Not-23
withstanding subparagraph (B), on and after the 24
date that is 60 days after the date of enactment 25
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of this section, or another period of time deter-1
mined by the Administrator, the Administrator 2
may make grants using amounts appropriated 3
under subparagraph (A) to any eligible entity 4
regardless of the annual gross receipts of the eli-5
gible entity. 6
(3) USE OF FUNDS.—The Administrator shall 7
use amounts in the Fund to make grants described in 8
subsection (c). 9
(c) RESTAURANT REVITALIZATION GRANTS.— 10
(1) IN GENERAL.—Except as provided in sub-11
section (b) and paragraph (3), the Administrator 12
shall award grants to eligible entities in the order in 13
which applications are received by the Administrator. 14
(2) APPLICATION.— 15
(A) CERTIFICATION.—An eligible entity ap-16
plying for a grant under this subsection shall 17
make a good faith certification that— 18
(i) the uncertainty of current economic 19
conditions makes necessary the grant re-20
quest to support the ongoing operations of 21
the eligible entity; and 22
(ii) the eligible entity has not applied 23
for or received a grant under section 324 of 24
the Economic Aid to Hard-Hit Small Busi-25
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nesses, Nonprofits, and Venues Act (title III 1
of division N of Public Law 116–260). 2
(B) BUSINESS IDENTIFIERS.—In accepting 3
applications for grants under this subsection, the 4
Administrator shall prioritize the ability of each 5
applicant to use their existing business identi-6
fiers over requiring other forms of registration or 7
identification that may not be common to their 8
industry and imposing additional burdens on 9
applicants. 10
(3) PRIORITY IN AWARDING GRANTS.— 11
(A) IN GENERAL.—During the initial 21- 12
day period in which the Administrator awards 13
grants under this subsection, the Administrator 14
shall prioritize awarding grants to eligible enti-15
ties that are small business concerns owned and 16
controlled by women (as defined in section 3(n) 17
of the Small Business Act (15 U.S.C. 632(n))), 18
small business concerns owned and controlled by 19
veterans (as defined in section 3(q) of such Act 20
(15 U.S.C. 632(q))), or socially and economically 21
disadvantaged small business concerns (as de-22
fined in section 8(a)(4)(A) of the Small Business 23
Act (15 U.S.C. 637(a)(4)(A))). The Adminis-24
trator may take such steps as necessary to ensure 25
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that eligible entities described in this subpara-1
graph have access to grant funding under this 2
section after the end of such 21-day period. 3
(B) CERTIFICATION.—For purposes of estab-4
lishing priority under subparagraph (A), an ap-5
plicant shall submit a self-certification of eligi-6
bility for priority with the grant application. 7
(4) GRANT AMOUNT.— 8
(A) AGGREGATE MAXIMUM AMOUNT.—The 9
aggregate amount of grants made to an eligible 10
entity and any affiliated businesses of the eligi-11
ble entity under this subsection— 12
(i) shall not exceed $10,000,000; and 13
(ii) shall be limited to $5,000,000 per 14
physical location of the eligible entity. 15
(B) DETERMINATION OF GRANT AMOUNT.— 16
(i) IN GENERAL.—Except as provided 17
in this paragraph, the amount of a grant 18
made to an eligible entity under this sub-19
section shall be equal to the pandemic-re-20
lated revenue loss of the eligible entity. 21
(ii) RETURN TO TREASURY.—Any 22
amount of a grant made under this sub-23
section to an eligible entity based on esti-24
mated receipts that is greater than the ac-25
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tual gross receipts of the eligible entity in 1
2020 shall be returned to the Treasury. 2
(5) USE OF FUNDS.—During the covered period, 3
an eligible entity that receives a grant under this sub-4
section may use the grant funds for the following ex-5
penses incurred as a direct result of, or during, the 6
COVID–19 pandemic: 7
(A) Payroll costs. 8
(B) Payments of principal or interest on 9
any mortgage obligation (which shall not include 10
any prepayment of principal on a mortgage obli-11
gation). 12
(C) Rent payments, including rent under a 13
lease agreement (which shall not include any 14
prepayment of rent). 15
(D) Utilities. 16
(E) Maintenance expenses, including— 17
(i) construction to accommodate out-18
door seating; and 19
(ii) walls, floors, deck surfaces, fur-20
niture, fixtures, and equipment. 21
(F) Supplies, including protective equip-22
ment and cleaning materials. 23
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(G) Food and beverage expenses that are 1
within the scope of the normal business practice 2
of the eligible entity before the covered period. 3
(H) Covered supplier costs, as defined in 4
section 7A(a) of the Small Business Act (as re-5
designated, transferred, and amended by section 6
304(b) of the Economic Aid to Hard-Hit Small 7
Businesses, Nonprofits, and Venues Act (Public 8
Law 116–260)). 9
(I) Operational expenses. 10
(J) Paid sick leave. 11
(K) Any other expenses that the Adminis-12
trator determines to be essential to maintaining 13
the eligible entity. 14
(6) RETURNING FUNDS.—If an eligible entity 15
that receives a grant under this subsection fails to use 16
all grant funds or permanently ceases operations on 17
or before the last day of the covered period, the eligible 18
entity shall return to the Treasury any funds that the 19
eligible entity did not use for the allowable expenses 20
under paragraph (5). 21
SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM. 22
(a) DEFINITIONS.—In this section: 23
(1) ADMINISTRATION.—The term ‘‘Administra-24
tion’’ means the Small Business Administration. 25
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(2) ADMINISTRATOR.—The term ‘‘Adminis-1
trator’’ means the Administrator of the Small Busi-2
ness Administration. 3
(3) COMMUNITY NAVIGATOR SERVICES.—The 4
term ‘‘community navigator services’’ means the out-5
reach, education, and technical assistance provided by 6
community navigators that target eligible businesses 7
to increase awareness of, and participation in, pro-8
grams of the Small Business Administration. 9
(4) COMMUNITY NAVIGATOR.—The term ‘‘commu-10
nity navigator’’ means a community organization, 11
community financial institution as defined in section 12
7(a)(36)(A) of the Small Business Act (15 U.S.C. 13
636(a)(36)(A)), or other private nonprofit organiza-14
tion engaged in the delivery of community navigator 15
services. 16
(5) ELIGIBLE BUSINESS.—The term ‘‘eligible 17
business’’ means any small business concern, with 18
priority for small business concerns owned and con-19
trolled by women (as defined in section 3(n) of the 20
Small Business Act (15 U.S.C. 632(n))), small busi-21
ness concerns owned and controlled by veterans (as 22
defined in section 3(q) of such Act (15 U.S.C. 23
632(q))), and socially and economically disadvan-24
taged small business concerns (as defined in section 25
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8(a)(4)(A) of the Small Business Act (15 U.S.C. 1
637(a)(4)(A))). 2
(6) PRIVATE NONPROFIT ORGANIZATION.—The 3
term ‘‘private nonprofit organization’’ means an enti-4
ty that is described in section 501(c) of the Internal 5
Revenue Code of 1986 and exempt from tax under sec-6
tion 501(a) of such Code. 7
(7) RESOURCE PARTNER.—The term ‘‘resource 8
partner’’ means— 9
(A) a small business development center (as 10
defined in section 3 of the Small Business Act 11
(15 U.S.C. 632)); 12
(B) a women’s business center (as described 13
in section 29 of the Small Business Act (15 14
U.S.C. 656)); and 15
(C) a chapter of the Service Corps of Re-16
tired Executives (as defined in section 8(b)(1)(B) 17
of the Act (15 U.S.C. 637(b)(1)(B))). 18
(8) SMALL BUSINESS CONCERN.—The term 19
‘‘small business concern’’ has the meaning given 20
under section 3 of the Small Business Act (15 U.S.C. 21
632). 22
(9) STATE.—The term ‘‘State’’ means a State of 23
the United States, the District of Columbia, the Com-24
monwealth of Puerto Rico, the Virgin Islands, Amer-25
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ican Samoa, the Commonwealth of the Northern Mar-1
iana Islands, and Guam, or an agency, instrumen-2
tality, or fiscal agent thereof. 3
(10) UNIT OF GENERAL LOCAL GOVERNMENT.— 4
The term ‘‘unit of general local government’’ means a 5
county, city, town, village, or other general purpose 6
political subdivision of a State. 7
(b) COMMUNITY NAVIGATOR PILOT PROGRAM.— 8
(1) IN GENERAL.—The Administrator of the 9
Small Business Administration shall establish a Com-10
munity Navigator pilot program to make grants to, 11
or enter into contracts or cooperative agreements 12
with, private nonprofit organizations, resource part-13
ners, States, Tribes, and units of local government to 14
ensure the delivery of free community navigator serv-15
ices to current or prospective owners of eligible busi-16
nesses in order to improve access to assistance pro-17
grams and resources made available because of the 18
COVID–19 pandemic by Federal, State, Tribal, and 19
local entities. 20
(2) APPROPRIATIONS.—In addition to amounts 21
otherwise available, there is appropriated to the Ad-22
ministrator for fiscal year 2021, out of any money in 23
the Treasury not otherwise appropriated, 24
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† HR 1319 EAS
$100,000,000, to remain available until September 1
30, 2022, for carrying out this subsection. 2
(c) OUTREACH AND EDUCATION.— 3
(1) PROMOTION.—The Administrator shall de-4
velop and implement a program to promote commu-5
nity navigator services to current or prospective own-6
ers of eligible businesses. 7
(2) CALL CENTER.—The Administrator shall es-8
tablish a telephone hotline to offer information about 9
Federal programs to assist eligible businesses and 10
offer referral services to resource partners, community 11
navigators, potential lenders, and other persons that 12
the Administrator determines appropriate for current 13
or prospective owners of eligible businesses. 14
(3) OUTREACH.—The Administrator shall— 15
(A) conduct outreach and education, in the 16
10 most commonly spoken languages in the 17
United States, to current or prospective owners 18
of eligible businesses on community navigator 19
services and other Federal programs to assist eli-20
gible businesses; 21
(B) improve the website of the Administra-22
tion to describe such community navigator serv-23
ices and other Federal programs; and 24
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(C) implement an education campaign by 1
advertising in media targeted to current or pro-2
spective owners of eligible businesses. 3
(4) APPROPRIATIONS.—In addition to amounts 4
otherwise available, there is appropriated to the Ad-5
ministrator for fiscal year 2021, out of any money in 6
the Treasury not otherwise appropriated, 7
$75,000,000, to remain available until September 30, 8
2022, for carrying out this subsection. 9
(d) SUNSET.—The authority of the Administrator to 10
make grants under this section shall terminate on December 11
31, 2025. 12
SEC. 5005. SHUTTERED VENUE OPERATORS. 13
(a) IN GENERAL.—In addition to amounts otherwise 14
available, there is appropriated for fiscal year 2021, out 15
of any money in the Treasury not otherwise appropriated, 16
$1,250,000,000, to remain available until expended, to 17
carry out section 324 of the Economic Aid to Hard-Hit 18
Small Businesses, Nonprofits, and Venues Act (title III of 19
division N of Public Law 116–260), of which $500,000 shall 20
be used to provide technical assistance to help applicants 21
access the System for Award Management (or any successor 22
thereto) or to assist applicants with an alternative grant 23
application system. 24
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(b) REDUCTION OF SHUTTERED VENUES ASSISTANCE 1
FOR NEW PPP RECIPIENTS.—Section 324 of the Economic 2
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 3
Act (title III of division N of Public Law 116–260), is 4
amended— 5
(1) in subsection (a)(1)(A)(vi)— 6
(A) by striking subclause (III); 7
(B) by redesignating subclause (IV) as sub-8
clause (III); and 9
(C) in subclause (III), as so redesignated, 10
by striking ‘‘subclauses (I), (II), and (III)’’ and 11
inserting ‘‘subclauses (I) and (II)’’; and 12
(2) in subsection (c)(1)— 13
(A) in subparagraph (A), in the matter pre-14
ceding clause (i), by striking ‘‘A grant’’ and in-15
serting ‘‘Subject to subparagraphs (B) and (C), 16
a grant’’; and 17
(B) by adding at the end the following: 18
‘‘(C) REDUCTION FOR RECIPIENTS OF NEW 19
PPP LOANS.— 20
‘‘(i) IN GENERAL.—The otherwise ap-21
plicable amount of a grant under subsection 22
(b)(2) to an eligible person or entity shall be 23
reduced by the total amount of loans guar-24
anteed under paragraph (36) or (37) of sec-25
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† HR 1319 EAS
tion 7(a) of the Small Business Act (15 1
U.S.C. 636(a)) that are received on or after 2
December 27, 2020 by the eligible person or 3
entity. 4
‘‘(ii) APPLICATION TO GOVERNMENTAL 5
ENTITIES.—For purposes of applying clause 6
(i) to an eligible person or entity owned by 7
a State or a political subdivision of a State, 8
the relevant entity— 9
‘‘(I) shall be the eligible person or 10
entity; and 11
‘‘(II) shall not include entities of 12
the State or political subdivision other 13
than the eligible person or entity.’’. 14
SEC. 5006. DIRECT APPROPRIATIONS. 15
(a) IN GENERAL.—In addition to amounts otherwise 16
available, there is appropriated to the Administrator for fis-17
cal year 2021, out of any money in the Treasury not other-18
wise appropriated, to remain available until expended— 19
(1) $840,000,000 for administrative expenses, in-20
cluding to prevent, prepare for, and respond to the 21
COVID–19 pandemic, domestically or internation-22
ally, including administrative expenses related to 23
paragraphs (36) and (37) of section 7(a) of the Small 24
Business Act, section 324 of the Economic Aid to 25
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† HR 1319 EAS
Hard-Hit Small Businesses, Nonprofits, and Venues 1
Act (title III of division N of Public Law 116–260), 2
section 5002 of this title, and section 5003 of this 3
title; and 4
(2) $460,000,000 to carry out the disaster loan 5
program authorized by section 7(b) of the Small Busi-6
ness Act (15 U.S.C. 636(b)), of which $70,000,000 7
shall be for the cost of direct loans authorized by such 8
section and $390,000,000 shall be for administrative 9
expenses to carry out such program. 10
(b) INSPECTOR GENERAL.—In addition to amounts 11
otherwise available, there is appropriated to the Inspector 12
General of the Small Business Administration for fiscal 13
year 2021, out of any money in the Treasury not otherwise 14
appropriated, $25,000,000, to remain available until ex-15
pended, for necessary expenses of the Office of Inspector 16
General. 17
TITLE VI—COMMITTEE ON ENVI-18
RONMENT AND PUBLIC 19
WORKS 20
SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE. 21
(a) ECONOMIC DEVELOPMENT ADMINISTRATION AP-22
PROPRIATION.—In addition to amounts otherwise available, 23
there is appropriated for fiscal year 2021, out of any money 24
in the Treasury not otherwise appropriated, 25
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† HR 1319 EAS
$3,000,000,000, to remain available until September 30, 1
2022, to the Department of Commerce for economic adjust-2
ment assistance as authorized by sections 209 and 703 of 3
the Public Works and Economic Development Act of 1965 4
(42 U.S.C. 3149 and 3233) to prevent, prepare for, and re-5
spond to coronavirus and for necessary expenses for re-6
sponding to economic injury as a result of coronavirus. 7
(b) Of the funds provided by this section, up to 2 per-8
cent shall be used for Federal costs to administer such as-9
sistance utilizing temporary Federal personnel as may be 10
necessary consistent with the requirements applicable to 11
such administrative funding in fiscal year 2020 to prevent, 12
prepare for, and respond to coronavirus and which shall 13
remain available until September 30, 2027. 14
(c) Of the funds provided by this section, 25 percent 15
shall be for assistance to States and communities that have 16
suffered economic injury as a result of job and gross domes-17
tic product losses in the travel, tourism, or outdoor recre-18
ation sectors. 19
SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IM-20
PACTS OF THE COVID–19 PANDEMIC. 21
(a) IN GENERAL.—In addition to amounts otherwise 22
available, there is appropriated to the Environmental Pro-23
tection Agency for fiscal year 2021, out of any money in 24
the Treasury not otherwise appropriated, $100,000,000, to 25
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† HR 1319 EAS
remain available until expended, to address health outcome 1
disparities from pollution and the COVID–19 pandemic, of 2
which— 3
(1) $50,000,000, shall be for grants, contracts, 4
and other agency activities that identify and address 5
disproportionate environmental or public health 6
harms and risks in minority populations or low-in-7
come populations under— 8
(A) section 103(b) of the Clean Air Act (42 9
U.S.C. 7403(b)); 10
(B) section 1442 of the Safe Drinking 11
Water Act (42 U.S.C. 300j–1); 12
(C) section 104(k)(7)(A) of the Comprehen-13
sive Environmental Response, Compensation, 14
and Liability Act of 1980 (42 U.S.C. 15
9604(k)(7)(A)); and 16
(D) sections 791 through 797 of the Energy 17
Policy Act of 2005 (42 U.S.C. 16131 through 18
16137); and 19
(2) $50,000,000 shall be for grants and activities 20
authorized under subsections (a) through (c) of section 21
103 of the Clean Air Act (42 U.S.C. 7403) and grants 22
and activities authorized under section 105 of such 23
Act (42 U.S.C. 7405). 24
(b) ADMINISTRATION OF FUNDS.— 25
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† HR 1319 EAS
(1) Of the funds made available pursuant to sub-1
section (a)(1), the Administrator shall reserve 2 per-2
cent for administrative costs necessary to carry out 3
activities funded pursuant to such subsection. 4
(2) Of the funds made available pursuant to sub-5
section (a)(2), the Administrator shall reserve 5 per-6
cent for activities funded pursuant to such subsection 7
other than grants. 8
SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE. 9
(a) INSPECTION, INTERDICTION, AND RESEARCH RE-10
LATED TO CERTAIN SPECIES AND COVID–19.—In addition 11
to amounts otherwise made available, there is appropriated 12
for fiscal year 2021, out of any money in the Treasury not 13
otherwise appropriated, $95,000,000 to remain available 14
until expended, to carry out the provisions of the Fish and 15
Wildlife Act of 1956 (16 U.S.C. 742a et seq.) and the Fish 16
and Wildlife Coordination Act (16 U.S.C. 661 et seq.) 17
through direct expenditure, contracts, and grants, of 18
which— 19
(1) $20,000,000 shall be for wildlife inspections, 20
interdictions, investigations, and related activities, 21
and for efforts to address wildlife trafficking; 22
(2) $30,000,000 shall be for the care of captive 23
species listed under the Endangered Species Act of 24
1973, for the care of rescued and confiscated wildlife, 25
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and for the care of Federal trust species in facilities 1
experiencing lost revenues due to COVID–19; and 2
(3) $45,000,000 shall be for research and exten-3
sion activities to strengthen early detection, rapid re-4
sponse, and science-based management to address 5
wildlife disease outbreaks before they become 6
pandemics and strengthen capacity for wildlife health 7
monitoring to enhance early detection of diseases that 8
have capacity to jump the species barrier and pose a 9
risk in the United States, including the development 10
of a national wildlife disease database. 11
(b) LACEY ACT PROVISIONS.—In addition to amounts 12
otherwise made available, there is appropriated for fiscal 13
year 2021, out of any money in the Treasury not otherwise 14
appropriated, $10,000,000, to remain available until ex-15
pended, to carry out the provisions of section 42(a) of title 16
18, United States Code, and the Lacey Act Amendments 17
of 1981 (16 U.S.C. 3371–3378). 18
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TITLE VII—COMMITTEE ON COM-1
MERCE, SCIENCE, AND TRANS-2
PORTATION 3
Subtitle A—Transportation and 4
Infrastructure 5
SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PAS-6
SENGER CORPORATION. 7
(a) NORTHEAST CORRIDOR APPROPRIATION.—In ad-8
dition to amounts otherwise available, there is appropriated 9
for fiscal year 2021, out of any money in the Treasury not 10
otherwise appropriated, $970,388,160, to remain available 11
until September 30, 2024, for grants as authorized under 12
section 11101(a) of the FAST Act (Public Law 114–94) to 13
prevent, prepare for, and respond to coronavirus. 14
(b) NATIONAL NETWORK APPROPRIATION.—In addi-15
tion to amounts otherwise available, there is appropriated 16
for fiscal year 2021, out of any money in the Treasury not 17
otherwise appropriated, $729,611,840, to remain available 18
until September 30, 2024, for grants as authorized under 19
section 11101(b) of the FAST Act (Public Law 114–94) to 20
prevent, prepare for, and respond to coronavirus. 21
(c) LONG-DISTANCE SERVICE RESTORATION AND EM-22
PLOYEE RECALLS.—Not less than $165,926,000 of the ag-23
gregate amounts made available under subsections (a) and 24
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(b) shall be for use by the National Railroad Passenger Cor-1
poration to— 2
(1) restore, not later than 90 days after the date 3
of enactment of this Act, the frequency of rail service 4
on long-distance routes (as defined in section 24102 5
of title 49, United States Code) that the National 6
Railroad Passenger Corporation reduced the fre-7
quency of on or after July 1, 2020, and continue to 8
operate such service at such frequency; and 9
(2) recall and manage employees furloughed on 10
or after October 1, 2020, as a result of efforts to pre-11
vent, prepare for, and respond to coronavirus. 12
(d) USE OF FUNDS IN LIEU OF CAPITAL PAYMENTS.— 13
Not less than $109,805,000 of the aggregate amounts made 14
available under subsections (a) and (b)— 15
(1) shall be for use by the National Railroad 16
Passenger Corporation in lieu of capital payments 17
from States and commuter rail passenger transpor-18
tation providers that are subject to the cost allocation 19
policy under section 24905(c) of title 49, United 20
States Code; and 21
(2) notwithstanding sections 24319(g) and 22
24905(c)(1)(A)(i) of title 49, United States Code, such 23
amounts do not constitute cross-subsidization of com-24
muter rail passenger transportation. 25
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(e) USE OF FUNDS FOR STATE PAYMENTS FOR STATE- 1
SUPPORTED ROUTES.— 2
(1) IN GENERAL.—Of the amounts made avail-3
able under subsection (b), $174,850,000 shall be for 4
use by the National Railroad Passenger Corporation 5
to offset amounts required to be paid by States for 6
covered State-supported routes. 7
(2) FUNDING SHARE.—The share of funding pro-8
vided under paragraph (1) with respect to a covered 9
State-supported route shall be distributed as follows: 10
(A) Each covered State-supported route 11
shall receive 7 percent of the costs allocated to the 12
route in fiscal year 2019 under the cost alloca-13
tion methodology adopted pursuant to section 14
209 of the Passenger Rail Investment and Im-15
provement Act of 2008 (Public Law 110–432). 16
(B) Any remaining amounts after the dis-17
tribution described in subparagraph (A) shall be 18
apportioned to each covered State-supported 19
route in proportion to the passenger revenue of 20
such route and other revenue allocated to such 21
route in fiscal year 2019 divided by the total 22
passenger revenue and other revenue allocated to 23
all covered State-supported routes in fiscal year 24
2019. 25
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(3) COVERED STATE-SUPPORTED ROUTE DE-1
FINED.—In this subsection, the term ‘‘covered State- 2
supported route’’ means a State-supported route, as 3
such term is defined in section 24102 of title 49, 4
United States Code, but does not include a State-sup-5
ported route for which service was terminated on or 6
before February 1, 2020. 7
(f) USE OF FUNDS FOR DEBT REPAYMENT OR PRE-8
PAYMENT.—Not more than $100,885,000 of the aggregate 9
amounts made available under subsections (a) and (b) shall 10
be— 11
(1) for the repayment or prepayment of debt in-12
curred by the National Railroad Passenger Corpora-13
tion under financing arrangements entered into prior 14
to the date of enactment of this Act; and 15
(2) to pay required reserves, costs, and fees re-16
lated to such debt, including for loans from the De-17
partment of Transportation and loans that would 18
otherwise have been paid from National Railroad 19
Passenger Corporation revenues. 20
(g) PROJECT MANAGEMENT OVERSIGHT.—Not more 21
than $2,000,000 of the aggregate amounts made available 22
under subsections (a) and (b) shall be for activities author-23
ized under section 11101(c) of the FAST Act (Public Law 24
114–94). 25
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SEC. 7102. RELIEF FOR AIRPORTS. 1
(a) IN GENERAL.— 2
(1) IN GENERAL.—In addition to amounts other-3
wise available, there is appropriated for fiscal year 4
2021, out of any funds in the Treasury not otherwise 5
appropriated, $8,000,000,000, to remain available 6
until September 30, 2024, for assistance to sponsors 7
of airports, as such terms are defined in section 8
47102 of title 49, United States Code, to be made 9
available to prevent, prepare for, and respond to 10
coronavirus. 11
(2) REQUIREMENTS AND LIMITATIONS.— 12
Amounts made available under this section— 13
(A) may not be used for any purpose not 14
directly related to the airport; and 15
(B) may not be provided to any airport 16
that was allocated in excess of 4 years of oper-17
ating funds to prevent, prepare for, and respond 18
to coronavirus in fiscal year 2020. 19
(b) ALLOCATIONS.—The following terms shall apply to 20
the amounts made available under this section: 21
(1) OPERATING EXPENSES AND DEBT SERVICE 22
PAYMENTS.— 23
(A) IN GENERAL.—Not more than 24
$6,492,000,000 shall be made available for pri-25
mary airports, as such term is defined in section 26
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47102 of title 49, United States Code, and cer-1
tain cargo airports, for costs related to oper-2
ations, personnel, cleaning, sanitization, jani-3
torial services, combating the spread of pathogens 4
at the airport, and debt service payments. 5
(B) DISTRIBUTION.— Amounts made avail-6
able under this paragraph— 7
(i) shall not be subject to the reduced 8
apportionments under section 47114(f) of 9
title 49, United States Code; 10
(ii) shall first be apportioned as set 11
forth in sections 47114(c)(1)(A), 12
47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 13
47114(c)(2)(A), 47114(c)(2)(B), and 14
47114(c)(2)(E) of title 49, United States 15
Code; and 16
(iii) shall not be subject to a maximum 17
apportionment limit set forth in section 18
47114(c)(1)(B) of title 49, United States 19
Code. 20
(C) REMAINING AMOUNTS.—Any amount 21
remaining after distribution under subpara-22
graph (B) shall be distributed to the sponsor of 23
each primary airport (as such term is defined in 24
section 47102 of title 49, United States Code) 25
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based on each such primary airport’s passenger 1
enplanements compared to the total passenger 2
enplanements of all such primary airports in 3
calendar year 2019. 4
(2) FEDERAL SHARE FOR DEVELOPMENT 5
PROJECTS.— 6
(A) IN GENERAL.—Not more than 7
$608,000,000 allocated under subsection (a)(1) 8
shall be available to pay a Federal share of 100 9
percent of the costs for any grant awarded in fis-10
cal year 2021, or in fiscal year 2020 with less 11
than a 100-percent Federal share, for an airport 12
development project (as such term is defined in 13
section 47102 of title 49). 14
(B) REMAINING AMOUNTS.—Any amount 15
remaining under this paragraph shall be distrib-16
uted as described in paragraph (1)(C). 17
(3) NONPRIMARY AIRPORTS.— 18
(A) IN GENERAL.—Not more than 19
$100,000,000 shall be made available for general 20
aviation and commercial service airports that 21
are not primary airports (as such terms are de-22
fined in section 47102 of title 49, United States 23
Code) for costs related to operations, personnel, 24
cleaning, sanitization, janitorial services, com-25
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bating the spread of pathogens at the airport, 1
and debt service payments. 2
(B) DISTRIBUTION.—Amounts made avail-3
able under this paragraph shall be apportioned 4
to each non-primary airport based on the cat-5
egories published in the most current National 6
Plan of Integrated Airport Systems, reflecting 7
the percentage of the aggregate published eligible 8
development costs for each such category, and 9
then dividing the allocated funds evenly among 10
the eligible airports in each category, rounding 11
up to the nearest thousand dollars. 12
(C) REMAINING AMOUNTS.—Any amount 13
remaining under this paragraph shall be distrib-14
uted as described in paragraph (1)(C). 15
(4) AIRPORT CONCESSIONS.— 16
(A) IN GENERAL.—Not more than 17
$800,000,000 shall be made available for spon-18
sors of primary airports to provide relief from 19
rent and minimum annual guarantees to airport 20
concessions, of which at least $640,000,000 shall 21
be available to provide relief to eligible small air-22
port concessions and of which at least 23
$160,000,000 shall be available to provide relief 24
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to eligible large airport concessions located at 1
primary airports. 2
(B) DISTRIBUTION.—The amounts made 3
available for each set-aside in this paragraph 4
shall be distributed to the sponsor of each pri-5
mary airport (as such term is defined in section 6
47102 of title 49, United States Code) based on 7
each such primary airport’s passenger 8
enplanements compared to the total passenger 9
enplanements of all such primary airports in 10
calendar year 2019. 11
(C) CONDITIONS.—As a condition of ap-12
proving a grant under this paragraph— 13
(i) the sponsor shall provide such relief 14
from the date of enactment of this Act until 15
the sponsor has provided relief equaling the 16
total grant amount, to the extent practicable 17
and to the extent permissible under State 18
laws, local laws, and applicable trust inden-19
tures; and 20
(ii) for each set-aside, the sponsor shall 21
provide relief from rent and minimum an-22
nual guarantee obligations to each eligible 23
airport concession in an amount that re-24
flects each eligible airport concession’s pro-25
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† HR 1319 EAS
portional share of the total amount of the 1
rent and minimum annual guarantees of 2
those eligible airport concessions at such 3
airport. 4
(c) ADMINISTRATION.— 5
(1) ADMINISTRATIVE EXPENSES.—The Adminis-6
trator of the Federal Aviation Administration may 7
retain up to 0.1 percent of the funds provided under 8
this section to fund the award of, and oversight by the 9
Administrator of, grants made under this section. 10
(2) WORKFORCE RETENTION REQUIREMENTS.— 11
(A) REQUIRED RETENTION.—As a condition 12
for receiving funds provided under this section, 13
an airport shall continue to employ, through 14
September 30, 2021, at least 90 percent of the 15
number of individuals employed (after making 16
adjustments for retirements or voluntary em-17
ployee separations) by the airport as of March 18
27, 2020. 19
(B) WAIVER OF RETENTION REQUIRE-20
MENT.—The Secretary shall waive the workforce 21
retention requirement if the Secretary determines 22
that— 23
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(i) the airport is experiencing eco-1
nomic hardship as a direct result of the re-2
quirement; or 3
(ii) the requirement reduces aviation 4
safety or security. 5
(C) EXCEPTION.—The workforce retention 6
requirement shall not apply to nonhub airports 7
or nonprimary airports receiving funds under 8
this section. 9
(D) NONCOMPLIANCE.—Any financial as-10
sistance provided under this section to an air-11
port that fails to comply with the workforce re-12
tention requirement described in subparagraph 13
(A), and does not otherwise qualify for a waiver 14
or exception under this paragraph, shall be sub-15
ject to clawback by the Secretary. 16
(d) DEFINITIONS.—In this section: 17
(1) ELIGIBLE LARGE AIRPORT CONCESSION.— 18
The term ‘‘eligible large airport concession’’ means a 19
concession (as defined in section 23.3 of title 49, Code 20
of Federal Regulations), that is in-terminal and has 21
maximum gross receipts, averaged over the previous 22
three fiscal years, of more than $56,420,000. 23
(2) ELIGIBLE SMALL AIRPORT CONCESSION.— 24
The term ‘‘eligible small airport concession’’ means a 25
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concession (as defined in section 23.3 of title 49, Code 1
of Federal Regulations), that is in-terminal and— 2
(A) a small business with maximum gross 3
receipts, averaged over the previous 3 fiscal 4
years, of less than $56,420,000; or 5
(B) is a joint venture (as defined in section 6
23.3 of title 49, Code of Federal Regulations). 7
SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND. 8
(a) ESTABLISHMENT; APPROPRIATION.—There is es-9
tablished in the Federal Aviation Administration the Emer-10
gency FAA Employee Leave Fund (in this section referred 11
to as the ‘‘Fund’’), to be administered by the Administrator 12
of the Federal Aviation Administration, for the purposes 13
set forth in subsection (b). In addition to amounts otherwise 14
available, there is appropriated for fiscal year 2021, out 15
of any money in the Treasury not otherwise appropriated, 16
$9,000,000, which shall be deposited into the Fund and re-17
main available through September 30, 2022. 18
(b) PURPOSE.—Amounts in the Fund shall be avail-19
able to the Administrator for the use of paid leave under 20
this section by any employee of the Administration who is 21
unable to work because the employee— 22
(1) is subject to a Federal, State, or local quar-23
antine or isolation order related to COVID–19; 24
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† HR 1319 EAS
(2) has been advised by a health care provider to 1
self-quarantine due to concerns related to COVID–19; 2
(3) is caring for an individual who is subject to 3
such an order or has been so advised; 4
(4) is experiencing symptoms of COVID–19 and 5
seeking a medical diagnosis; 6
(5) is caring for a son or daughter of such em-7
ployee if the school or place of care of the son or 8
daughter has been closed, if the school of such son or 9
daughter requires or makes optional a virtual learn-10
ing instruction model or requires or makes optional 11
a hybrid of in-person and virtual learning instruc-12
tion models, or the child care provider of such son or 13
daughter is unavailable, due to COVID–19 pre-14
cautions; 15
(6) is experiencing any other substantially simi-16
lar condition; 17
(7) is caring for a family member with a mental 18
or physical disability or who is 55 years of age or 19
older and incapable of self-care, without regard to 20
whether another individual other than the employee is 21
available to care for such family member, if the place 22
of care for such family member is closed or the direct 23
care provider is unavailable due to COVID–19; or 24
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(8) is obtaining immunization related to 1
COVID–19 or is recovering from any injury, dis-2
ability, illness, or condition related to such immuni-3
zation. 4
(c) LIMITATIONS.— 5
(1) PERIOD OF AVAILABILITY.—Paid leave under 6
this section may only be provided to and used by an 7
employee of the Administration during the period be-8
ginning on the date of enactment of this section and 9
ending on September 30, 2021. 10
(2) TOTAL HOURS; AMOUNT.—Paid leave under 11
this section— 12
(A) shall be provided to an employee of the 13
Administration in an amount not to exceed 600 14
hours of paid leave for each full-time employee, 15
and in the case of a part-time employee, em-16
ployee on an uncommon tour of duty, or em-17
ployee with a seasonal work schedule, in an 18
amount not to exceed the proportional equivalent 19
of 600 hours to the extent amounts in the Fund 20
remain available for reimbursement; 21
(B) shall be paid at the same hourly rate as 22
other leave payments; and 23
(C) may not be provided to an employee if 24
the leave would result in payments greater than 25
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† HR 1319 EAS
$2,800 in aggregate for any biweekly pay period 1
for a full-time employee, or a proportionally 2
equivalent biweekly limit for a part-time em-3
ployee. 4
(3) RELATIONSHIP TO OTHER LEAVE.—Paid 5
leave under this section— 6
(A) is in addition to any other leave pro-7
vided to an employee of the Administration; and 8
(B) may not be used by an employee of the 9
Administration concurrently with any other 10
paid leave. 11
(4) CALCULATION OF RETIREMENT BENEFIT.— 12
Any paid leave provided to an employee of the Ad-13
ministration under this section shall reduce the total 14
service used to calculate any Federal civilian retire-15
ment benefit. 16
SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND. 17
(a) ESTABLISHMENT; APPROPRIATION.—There is es-18
tablished in the Transportation Security Administration 19
(in this section referred to as the ‘‘Administration’’) the 20
Emergency TSA Employee Leave Fund (in this section re-21
ferred to as the ‘‘Fund’’), to be administered by the Admin-22
istrator of the Administration, for the purposes set forth in 23
subsection (b). In addition to amounts otherwise available, 24
there is appropriated for fiscal year 2021, out of any money 25
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† HR 1319 EAS
in the Treasury not otherwise appropriated, $13,000,000, 1
which shall be deposited into the Fund and remain avail-2
able through September 30, 2022. 3
(b) PURPOSE.—Amounts in the Fund shall be avail-4
able to the Administration for the use of paid leave under 5
this section by any employee of the Administration who is 6
unable to work because the employee— 7
(1) is subject to a Federal, State, or local quar-8
antine or isolation order related to COVID–19; 9
(2) has been advised by a health care provider to 10
self-quarantine due to concerns related to COVID–19; 11
(3) is caring for an individual who is subject to 12
such an order or has been so advised; 13
(4) is experiencing symptoms of COVID–19 and 14
seeking a medical diagnosis; 15
(5) is caring for a son or daughter of such em-16
ployee if the school or place of care of the son or 17
daughter has been closed, if the school of such son or 18
daughter requires or makes optional a virtual learn-19
ing instruction model or requires or makes optional 20
a hybrid of in-person and virtual learning instruc-21
tion models, or the child care provider of such son or 22
daughter is unavailable, due to COVID–19 pre-23
cautions; 24
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(6) is experiencing any other substantially simi-1
lar condition; 2
(7) is caring for a family member with a mental 3
or physical disability or who is 55 years of age or 4
older and incapable of self-care, without regard to 5
whether another individual other than the employee is 6
available to care for such family member, if the place 7
of care for such family member is closed or the direct 8
care provider is unavailable due to COVID–19; or 9
(8) is obtaining immunization related to 10
COVID–19 or is recovering from any injury, dis-11
ability, illness, or condition related to such immuni-12
zation. 13
(c) LIMITATIONS.— 14
(1) PERIOD OF AVAILABILITY.—Paid leave under 15
this section may only be provided to and used by an 16
employee of the Administration during the period be-17
ginning on the date of enactment of this section and 18
ending on September 30, 2021. 19
(2) TOTAL HOURS; AMOUNT.—Paid leave under 20
this section— 21
(A) shall be provided to an employee of the 22
Administration in an amount not to exceed 600 23
hours of paid leave for each full-time employee, 24
and in the case of a part-time employee, em-25
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† HR 1319 EAS
ployee on an uncommon tour of duty, or em-1
ployee with a seasonal work schedule, in an 2
amount not to exceed the proportional equivalent 3
of 600 hours to the extent amounts in the Fund 4
remain available for reimbursement; 5
(B) shall be paid at the same hourly rate as 6
other leave payments; and 7
(C) may not be provided to an employee if 8
the leave would result in payments greater than 9
$2,800 in aggregate for any biweekly pay period 10
for a full-time employee, or a proportionally 11
equivalent biweekly limit for a part-time em-12
ployee. 13
(3) RELATIONSHIP TO OTHER LEAVE.—Paid 14
leave under this section— 15
(A) is in addition to any other leave pro-16
vided to an employee of the Administration; and 17
(B) may not be used by an employee of the 18
Administration concurrently with any other 19
paid leave. 20
(4) CALCULATION OF RETIREMENT BENEFIT.— 21
Any paid leave provided to an employee of the Ad-22
ministration under this section shall reduce the total 23
service used to calculate any Federal civilian retire-24
ment benefit. 25
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Subtitle B—Aviation 1
Manufacturing Jobs Protection 2
SEC. 7201. DEFINITIONS. 3
In this subtitle: 4
(1) ELIGIBLE EMPLOYEE GROUP.—The term ‘‘el-5
igible employee group’’ means the portion of an em-6
ployer’s United States workforce that— 7
(A) does not exceed 25 percent of the em-8
ployer’s total United States workforce as of April 9
1, 2020; and 10
(B) contains only employees with a total 11
compensation level of $200,000 or less per year; 12
and 13
(C) is engaged in aviation manufacturing 14
activities and services, or maintenance, repair, 15
and overhaul activities and services. 16
(2) AVIATION MANUFACTURING COMPANY.—The 17
term ‘‘aviation manufacturing company’’ means a 18
corporation, firm, or other business entity— 19
(A) that— 20
(i) actively manufactures an aircraft, 21
aircraft engine, propeller, or a component, 22
part, or systems of an aircraft or aircraft 23
engine under a Federal Aviation Adminis-24
tration production approval; 25
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(ii) holds a certificate issued under 1
part 145 of title 14, Code of Federal Regu-2
lations, for maintenance, repair, and over-3
haul of aircraft, aircraft engines, compo-4
nents, or propellers; or 5
(iii) operates a process certified to 6
SAE AS9100 related to the design, develop-7
ment, or provision of an aviation product 8
or service, including a part, component, or 9
assembly; 10
(B) which— 11
(i) is established, created, or organized 12
in the United States or under the laws of 13
the United States; and 14
(ii) has significant operations in, and 15
a majority of its employees engaged in 16
aviation manufacturing activities and serv-17
ices, or maintenance, repair, and overhaul 18
activities and services based in the United 19
States; 20
(C) which has involuntarily furloughed or 21
laid off at least 10 percent of its workforce in 22
2020 as compared to 2019 or has experienced at 23
least a 15 percent decline in 2020 revenues as 24
compared to 2019; 25
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(D) that, as supported by sworn financial 1
statements or other appropriate data, has identi-2
fied the eligible employee group and the amount 3
of total compensation level for the eligible em-4
ployee group; 5
(E) that agrees to provide private contribu-6
tions and maintain the total compensation level 7
for the eligible employee group for the duration 8
of an agreement under this subtitle; 9
(F) that agrees to provide immediate notice 10
and justification to the Secretary of involuntary 11
furloughs or layoffs exceeding 10 percent of the 12
workforce that is not included in an eligible em-13
ployee group for the duration of an agreement 14
and receipt of public contributions under this 15
subtitle; 16
(G) that has not conducted involuntary fur-17
loughs or reduced pay rates or benefits for the el-18
igible employee group, subject to the employer’s 19
right to discipline or terminate an employee in 20
accordance with employer policy, between the 21
date of application and the date on which such 22
a corporation, firm, or other business entity en-23
ters into an agreement with the Secretary under 24
this subtitle; and 25
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† HR 1319 EAS
(H) that— 1
(i) in the case of a corporation, firm, 2
or other business entity including any par-3
ent company or subsidiary of such a cor-4
poration, firm, or other business entity, that 5
holds any type or production certificate or 6
similar authorization issued under section 7
44704 of title 49, United States Code, with 8
respect to a transport-category airplane cov-9
ered under part 25 of title 14, Code of Fed-10
eral Regulations, certificated with a pas-11
senger seating capacity of 50 or more, 12
agrees to refrain from conducting involun-13
tary layoffs or furloughs, or reducing pay 14
rates and benefits, for the eligible employee 15
group, subject to the employer’s right to dis-16
cipline or terminate an employee in accord-17
ance with employer policy from the date of 18
agreement until September 30, 2021, or the 19
duration of the agreement and receipt of 20
public contributions under this subtitle, 21
whichever period ends later; or 22
(ii) in the case of corporation, firm, or 23
other business entity not specified under 24
subparagraph (i), agrees to refrain from 25
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conducting involuntary layoffs or furloughs, 1
or reducing pay rates and benefits, for the 2
eligible employee group, subject to the em-3
ployer’s right to discipline or terminate an 4
employee in accordance with employer pol-5
icy for the duration of the agreement and 6
receipt of public contributions under this 7
subtitle. 8
(3) EMPLOYEE.—The term ‘‘employee’’ has the 9
meaning given that term in section 3 of the Fair 10
Labor Standards Act of 1938 (29 U.S.C. 203). 11
(4) EMPLOYER.—The term ‘‘employer’’ means an 12
aviation manufacturing company that is an employer 13
(as defined in section 3 of the Fair Labor Standards 14
Act of 1938 (29 U.S.C. 203)). 15
(5) PRIVATE CONTRIBUTION.—The term ‘‘private 16
contribution’’ means the contribution funded by the 17
employer under this subtitle to maintain 50 percent 18
of the eligible employee group’s total compensation 19
level, and combined with the public contribution, is 20
sufficient to maintain the total compensation level for 21
the eligible employee group as of April 1, 2020. 22
(6) PUBLIC CONTRIBUTION.—The term ‘‘public 23
contribution’’ means the contribution funded by the 24
Federal Government under this subtitle to provide 50 25
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† HR 1319 EAS
percent of the eligible employees group’s total com-1
pensation level, and combined with the private con-2
tribution, is sufficient to maintain the total com-3
pensation level for those in the eligible employee 4
group as of April 1, 2020. 5
(7) SECRETARY.—The term ‘‘Secretary’’ means 6
the Secretary of Transportation. 7
(8) TOTAL COMPENSATION LEVEL.—The term 8
‘‘total compensation level’’ means the level of total 9
base compensation and benefits being provided to an 10
eligible employee group employee, excluding overtime 11
and premium pay, and excluding any Federal, State, 12
or local payroll taxes paid, as of April 1, 2020. 13
SEC. 7202. PAYROLL SUPPORT PROGRAM. 14
(a) IN GENERAL.—The Secretary shall establish a pay-15
roll support program and enter into agreements with em-16
ployers who meet the eligibility criteria specified in sub-17
section (b) and are not ineligible under subsection (c), to 18
provide public contributions to supplement compensation of 19
an eligible employee group. There is appropriated for fiscal 20
year 2021, out of amounts in the Treasury not otherwise 21
appropriated, $3,000,000,000, to remain available until 22
September 30, 2023, for the Secretary to carry out the pay-23
roll support program authorized under the preceding sen-24
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† HR 1319 EAS
tence for which 1 percent of the funds may be used for im-1
plementation costs and administrative expenses. 2
(b) ELIGIBILITY.—The Secretary shall enter into an 3
agreement and provide public contributions, for a term no 4
longer than 6 months, solely with an employer that agrees 5
to use the funds received under an agreement exclusively 6
for the continuation of employee wages, salaries, and bene-7
fits, to maintain the total compensation level for the eligible 8
employee group as of April 1, 2020 for the duration of the 9
agreement, and to facilitate the retention, rehire, or recall 10
of employees of the employer, except that such funds may 11
not be used for back pay of returning rehired or recalled 12
employees. 13
(c) INELIGIBILITY.—The Secretary may not enter into 14
any agreement under this section with an employer who 15
was allowed a credit under section 2301 of the CARES Act 16
(26 U.S.C. 3111 note) for the immediately preceding cal-17
endar quarter ending before such agreement is entered into, 18
who received financial assistance under section 4113 of the 19
CARES Act (15 U.S.C. 9073), or who is currently expend-20
ing financial assistance under the paycheck protection pro-21
gram established under section 7(a)(36) of the Small Busi-22
ness Act (15 U.S.C. 636(a)(36)), as of the date the employer 23
submits an application under the payroll support program 24
established under subsection (a). 25
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(d) REDUCTIONS.—To address any shortfall in assist-1
ance that would otherwise be provided under this subtitle, 2
the Secretary shall reduce, on a pro rata basis, the financial 3
assistance provided under this subtitle. 4
(e) AGREEMENT DEADLINE.—No agreement may be 5
entered into by the Secretary under the payroll support pro-6
gram established under subsection (a) after the last day of 7
the 6 month period that begins on the effective date of the 8
first agreement entered into under such program. 9
Subtitle C—Airlines 10
SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PRO-11
GRAM EXTENSION. 12
(a) DEFINITIONS.—The definitions in section 40102(a) 13
of title 49, United States Code, shall apply with respect to 14
terms used in this section, except that— 15
(1) the term ‘‘catering functions’’ means prepa-16
ration, assembly, or both, of food, beverages, provi-17
sions and related supplies for delivery, and the deliv-18
ery of such items, directly to aircraft or to a location 19
on or near airport property for subsequent delivery to 20
aircraft; 21
(2) the term ‘‘contractor’’ means— 22
(A) a person that performs, under contract 23
with a passenger air carrier conducting oper-24
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ations under part 121 of title 14, Code of Fed-1
eral Regulations— 2
(i) catering functions; or 3
(ii) functions on the property of an 4
airport that are directly related to the air 5
transportation of persons, property, or 6
mail, including the loading and unloading 7
of property on aircraft, assistance to pas-8
sengers under part 382 of title 14, Code of 9
Federal Regulations, security, airport 10
ticketing and check-in functions, ground- 11
handling of aircraft, or aircraft cleaning 12
and sanitization functions and waste re-13
moval; or 14
(B) a subcontractor that performs such 15
functions; 16
(3) the term ‘‘employee’’ means an individual, 17
other than a corporate officer, who is employed by an 18
air carrier or a contractor; 19
(4) the term ‘‘eligible air carrier’’ means an air 20
carrier that— 21
(A) received financial assistance pursuant 22
section 402(a)(1) of division N of the Consoli-23
dated Appropriations Act, 2021 (Public Law 24
116–260); 25
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(B) provides air transportation as of March 1
31, 2021; 2
(C) has not conducted involuntary furloughs 3
or reduced pay rates or benefits between March 4
31, 2021, and the date on which the air carrier 5
makes a certification to the Secretary pursuant 6
to subparagraph (D); and 7
(D) certifies to the Secretary that such air 8
carrier will— 9
(i) refrain from conducting involun-10
tary furloughs or reducing pay rates or ben-11
efits until September 30, 2021, or the date 12
on which assistance provided under this sec-13
tion is exhausted, whichever is later; 14
(ii) refrain from purchasing an equity 15
security of the air carrier or the parent 16
company of the air carrier that is listed on 17
a national securities exchange through Sep-18
tember 30, 2022; 19
(iii) refrain from paying dividends, or 20
making other capital distributions, with re-21
spect to common stock (or equivalent inter-22
est) of such air carrier through September 23
30, 2022; 24
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(iv) during the 2-year period begin-1
ning April 1, 2021, and ending April 1, 2
2023, refrain from paying— 3
(I) any officer or employee of the 4
air carrier whose total compensation 5
exceeded $425,000 in calendar year 6
2019 (other than an employee whose 7
compensation is determined through an 8
existing collective bargaining agree-9
ment entered into prior to the date of 10
enactment of this Act)— 11
(aa) total compensation that 12
exceeds, during any 12 consecutive 13
months of such 2-year period, the 14
total compensation received by the 15
officer or employee from the air 16
carrier in calendar year 2019; or 17
(bb) severance pay or other 18
benefits upon termination of em-19
ployment with the air carrier 20
which exceeds twice the maximum 21
total compensation received by the 22
officer or employee from the air 23
carrier in calendar year 2019; 24
and 25
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(II) any officer or employee of the 1
air carrier whose total compensation 2
exceeded $3,000,000 in calendar year 3
2019 during any 12 consecutive 4
months of such period total compensa-5
tion in excess of the sum of— 6
(aa) $3,000,000; and 7
(bb) 50 percent of the excess 8
over $3,000,000 of the total com-9
pensation received by the officer 10
or employee from the air carrier 11
in calendar year 2019. 12
(5) the term ‘‘eligible contractor’’ means a con-13
tractor that— 14
(A) received financial assistance pursuant 15
to section 402(a)(2) of division N of the Consoli-16
dated Appropriations Act, 2021 (Public Law 17
116–260); 18
(B) performs one or more of the functions 19
described under paragraph (2) as of March 31, 20
2021; 21
(C) has not conducted involuntary furloughs 22
or reduced pay rates or benefits between March 23
31, 2021, and the date on which the contractor 24
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makes a certification to the Secretary pursuant 1
to subparagraph (D); and 2
(D) certifies to the Secretary that such con-3
tractor will— 4
(i) refrain from conducting involun-5
tary furloughs or reducing pay rates or ben-6
efits until September 30, 2021, or the date 7
on which assistance provided under this sec-8
tion is exhausted, whichever is later; 9
(ii) refrain from purchasing an equity 10
security of the contractor or the parent com-11
pany of the contractor that is listed on a 12
national securities exchange through Sep-13
tember 30, 2022; 14
(iii) refrain from paying dividends, or 15
making other capital distributions, with re-16
spect to common stock (or equivalent inter-17
est) of the contractor through September 30, 18
2022; 19
(iv) during the 2-year period begin-20
ning April 1, 2021, and ending April 1, 21
2023, refrain from paying— 22
(I) any officer or employee of the 23
contractor whose total compensation 24
exceeded $425,000 in calendar year 25
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2019 (other than an employee whose 1
compensation is determined through an 2
existing collective bargaining agree-3
ment entered into prior to the date of 4
enactment of this Act)— 5
(aa) total compensation that 6
exceeds, during any 12 consecutive 7
months of such 2-year period, the 8
total compensation received by the 9
officer or employee from the con-10
tractor in calendar year 2019; or 11
(bb) severance pay or other 12
benefits upon termination of em-13
ployment with the contractor 14
which exceeds twice the maximum 15
total compensation received by the 16
officer or employee from the con-17
tractor in calendar year 2019; 18
and 19
(II) any officer or employee of the 20
contractor whose total compensation 21
exceeded $3,000,000 in calendar year 22
2019 during any 12 consecutive 23
months of such period total compensa-24
tion in excess of the sum of— 25
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(aa) $3,000,000; and 1
(bb) 50 percent of the excess 2
over $3,000,000 of the total com-3
pensation received by the officer 4
or employee from the contractor 5
in calendar year 2019. 6
(6) the term ‘‘Secretary’’ means the Secretary of 7
the Treasury. 8
(b) PAYROLL SUPPORT GRANTS.— 9
(1) IN GENERAL.—The Secretary shall make 10
available to eligible air carriers and eligible contrac-11
tors, financial assistance exclusively for the continu-12
ation of payment of employee wages, salaries, and 13
benefits to— 14
(A) eligible air carriers, in an aggregate 15
amount of $14,000,000,000; and 16
(B) eligible contractors, in an aggregate 17
amount of $1,000,000,000. 18
(2) APPORTIONMENTS.— 19
(A) IN GENERAL.—The Secretary shall ap-20
portion funds to eligible air carriers and eligible 21
contractors in accordance with the requirements 22
of this section not later than April 15, 2021. 23
(B) ELIGIBLE AIR CARRIERS.—The Sec-24
retary shall apportion funds made available 25
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under paragraph (1)(A) to each eligible air car-1
rier in the ratio that— 2
(i) the amount received by the air car-3
rier pursuant to section 403(a) of division 4
N of the Consolidated Appropriations Act, 5
2021 (Public Law 116–260) bears to 6
(ii) $15,000,000,000. 7
(C) ELIGIBLE CONTRACTORS.—The Sec-8
retary shall apportion, to each eligible con-9
tractor, an amount equal to the total amount 10
such contractor received pursuant to section 11
403(a) of division N of the Consolidated Appro-12
priations Act, 2021 (Public Law 116–260). 13
(3) IN GENERAL.— 14
(A) FORMS; TERMS AND CONDITIONS.—The 15
Secretary shall provide financial assistance to 16
an eligible air carrier or eligible contractor 17
under this section in the same form and on the 18
same terms and conditions as determined by 19
pursuant to section 403(b)(1)(A) of subtitle A of 20
title IV of division N of the Consolidated Appro-21
priations Act, 2021 (Pub. L. No. 116–260). 22
(B) PROCEDURES.—The Secretary shall 23
publish streamlined and expedited procedures 24
not later than 5 days after the date of enactment 25
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of this section for eligible air carriers and eligi-1
ble contractors to submit requests for financial 2
assistance under this section. 3
(C) DEADLINE FOR IMMEDIATE PAYROLL 4
ASSISTANCE.—Not later than 10 days after the 5
date of enactment of this section, the Secretary 6
shall make initial payments to air carriers and 7
contractors that submit requests for financial as-8
sistance approved by the Secretary. 9
(4) TAXPAYER PROTECTION.—The Secretary 10
shall receive financial instruments issued by recipi-11
ents of financial assistance under this section in the 12
same form and amount, and under the same terms 13
and conditions, as determined by the Secretary under 14
section 408 of subtitle A of title IV of division N of 15
the Consolidated Appropriations Act, 2021 (Pub. L. 16
No. 116–260). 17
(5) ADMINISTRATIVE EXPENSES.—Of the 18
amounts made available under paragraph (1)(A), 19
$10,000,000 shall be made available to the Secretary 20
for costs and administrative expenses associated with 21
providing financial assistance under this section. 22
(c) FUNDING.—In addition to amounts otherwise 23
available, there is appropriated for fiscal year 2021, out 24
of any money in the Treasury not otherwise appropriated, 25
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$15,000,000,000, to remain available until expended, to 1
carry out this section. 2
Subtitle D—Consumer Protection 3
and Commerce Oversight 4
SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY 5
FUND TO PROTECT CONSUMERS FROM PO-6
TENTIALLY DANGEROUS PRODUCTS RELATED 7
TO COVID–19. 8
(a) APPROPRIATION.—In addition to amounts other-9
wise available, there is appropriated to the Consumer Prod-10
uct Safety Commission for fiscal year 2021, out of any 11
money in the Treasury not otherwise appropriated, 12
$50,000,000, to remain available until September 30, 2026, 13
for the purposes described in subsection (b). 14
(b) PURPOSES.—The funds made available in sub-15
section (a) shall only be used for purposes of the Consumer 16
Product Safety Commission to— 17
(1) carry out the requirements in title XX of di-18
vision FF of the Consolidated Appropriations Act, 19
2021 (Public Law 116–260); 20
(2) enhance targeting, surveillance, and screen-21
ing of consumer products, particularly COVID–19 22
products, entering the United States at ports of entry, 23
including ports of entry for de minimis shipments; 24
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(3) enhance monitoring of internet websites for 1
the offering for sale of new and used violative con-2
sumer products, particularly COVID–19 products, 3
and coordination with retail and resale websites to 4
improve identification and elimination of listings of 5
such products; 6
(4) increase awareness and communication par-7
ticularly of COVID–19 product related risks and 8
other consumer product safety information; and 9
(5) improve the Commission’s data collection 10
and analysis system especially with a focus on con-11
sumer product safety risks resulting from the COVID– 12
19 pandemic to socially disadvantaged individuals 13
and other vulnerable populations. 14
(c) DEFINITIONS.—In this section— 15
(1) the term ‘‘Commission’’ means the Consumer 16
Product Safety Commission; 17
(2) the term ‘‘violative consumer products’’ 18
means consumer products in violation of an applica-19
ble consumer product safety standard under the Con-20
sumer Product Safety Act (15 U.S.C. 2051 et seq.) or 21
any similar rule, regulation, standard, or ban under 22
any other Act enforced by the Commission; 23
(3) the term ‘‘COVID–19 emergency period’’ 24
means the period during which a public health emer-25
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gency declared pursuant to section 319 of the Public 1
Health Service Act (42 U.S.C. 247d) with respect to 2
the 2019 novel coronavirus (COVID–19), including 3
under any renewal of such declaration, is in effect; 4
and 5
(4) the term ‘‘COVID–19 products’’ means con-6
sumer products, as defined by section 3(a)(5) of the 7
Consumer Product Safety Act (15 U.S.C. 2052(a)(5)), 8
whose risks have been significantly affected by 9
COVID–19 or whose sales have materially increased 10
during the COVID–19 emergency period as a result 11
of the COVID–19 pandemic. 12
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMER-13
GENCY EDUCATIONAL CONNECTIONS AND 14
DEVICES. 15
(a) REGULATIONS REQUIRED.—Not later than 60 days 16
after the date of the enactment of this Act, the Commission 17
shall promulgate regulations providing for the provision, 18
from amounts made available from the Emergency 19
Connectivity Fund, of support under paragraphs (1)(B) 20
and (2) of section 254(h) of the Communications Act of 21
1934 (47 U.S.C. 254(h)) to an eligible school or library, 22
for the purchase during a COVID–19 emergency period of 23
eligible equipment or advanced telecommunications and in-24
formation services (or both), for use by— 25
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(1) in the case of a school, students and staff of 1
the school at locations that include locations other 2
than the school; and 3
(2) in the case of a library, patrons of the li-4
brary at locations that include locations other than 5
the library. 6
(b) SUPPORT AMOUNT.—In providing support under 7
the covered regulations, the Commission shall reimburse 100 8
percent of the costs associated with the eligible equipment, 9
advanced telecommunications and information services, or 10
eligible equipment and advanced telecommunications and 11
information services, except that any reimbursement of a 12
school or library for the costs associated with any eligible 13
equipment may not exceed an amount that the Commission 14
determines, with respect to the request by the school or li-15
brary for the reimbursement, is reasonable. 16
(c) EMERGENCY CONNECTIVITY FUND.— 17
(1) ESTABLISHMENT.—There is established in 18
the Treasury of the United States a fund to be known 19
as the ‘‘Emergency Connectivity Fund’’. 20
(2) APPROPRIATION.—In addition to amounts 21
otherwise available, there is appropriated to the 22
Emergency Connectivity Fund for fiscal year 2021, 23
out of any money in the Treasury not otherwise ap-24
propriated— 25
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(A) $7,171,000,000, to remain available 1
until September 30, 2030, for— 2
(i) the provision of support under the 3
covered regulations; and 4
(ii) the Commission to adopt, and the 5
Commission and the Universal Service Ad-6
ministrative Company to administer, the 7
covered regulations; and 8
(B) $1,000,000, to remain available until 9
September 30, 2030, for the Inspector General of 10
the Commission to conduct oversight of support 11
provided under the covered regulations. 12
(3) LIMITATION.—Not more than 2 percent of the 13
amount made available under paragraph (2)(A) may 14
be used for the purposes described in clause (ii) of 15
such paragraph. 16
(4) RELATIONSHIP TO UNIVERSAL SERVICE CON-17
TRIBUTIONS.—Support provided under the covered 18
regulations shall be provided from amounts made 19
available from the Emergency Connectivity Fund and 20
not from contributions under section 254(d) of the 21
Communications Act of 1934 (47 U.S.C. 254(d)). 22
(d) DEFINITIONS.—In this section: 23
(1) ADVANCED TELECOMMUNICATIONS AND IN-24
FORMATION SERVICES.—The term ‘‘advanced tele-25
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communications and information services’’ means ad-1
vanced telecommunications and information services, 2
as such term is used in section 254(h) of the Commu-3
nications Act of 1934 (47 U.S.C. 254(h)). 4
(2) COMMISSION.—The term ‘‘Commission’’ 5
means the Federal Communications Commission. 6
(3) CONNECTED DEVICE.—The term ‘‘connected 7
device’’ means a laptop computer, tablet computer, or 8
similar end-user device that is capable of connecting 9
to advanced telecommunications and information 10
services. 11
(4) COVERED REGULATIONS.—The term ‘‘covered 12
regulations’’ means the regulations promulgated 13
under subsection (a). 14
(5) COVID–19 EMERGENCY PERIOD.—The term 15
‘‘COVID–19 emergency period’’ means a period 16
that— 17
(A) begins on the date of a determination 18
by the Secretary of Health and Human Services 19
pursuant to section 319 of the Public Health 20
Service Act (42 U.S.C. 247d) that a public 21
health emergency exists as a result of COVID–19; 22
and 23
(B) ends on the June 30 that first occurs 24
after the date that is 1 year after the date on 25
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which such determination (including any re-1
newal thereof) terminates. 2
(6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible 3
equipment’’ means the following: 4
(A) Wi-Fi hotspots. 5
(B) Modems. 6
(C) Routers. 7
(D) Devices that combine a modem and 8
router. 9
(E) Connected devices. 10
(7) ELIGIBLE SCHOOL OR LIBRARY.—The term 11
‘‘eligible school or library’’ means an elementary 12
school, secondary school, or library (including a Trib-13
al elementary school, Tribal secondary school, or 14
Tribal library) eligible for support under paragraphs 15
(1)(B) and (2) of section 254(h) of the Communica-16
tions Act of 1934 (47 U.S.C. 254(h)). 17
(8) EMERGENCY CONNECTIVITY FUND.—The term 18
‘‘Emergency Connectivity Fund’’ means the fund es-19
tablished under subsection (c)(1). 20
(9) LIBRARY.—The term ‘‘library’’ includes a li-21
brary consortium. 22
(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless 23
networking protocol based on Institute of Electrical 24
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† HR 1319 EAS
and Electronics Engineers standard 802.11 (or any 1
successor standard). 2
(11) WI-FI HOTSPOT.—The term ‘‘Wi-Fi 3
hotspot’’ means a device that is capable of— 4
(A) receiving advanced telecommunications 5
and information services; and 6
(B) sharing such services with a connected 7
device through the use of Wi-Fi. 8
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE IN-9
SPECTOR GENERAL. 10
In addition to amounts otherwise available, there is 11
appropriated to the Office of the Inspector General of the 12
Department of Commerce for fiscal year 2021, out of any 13
money in the Treasury not otherwise appropriated, 14
$3,000,000, to remain available until September 30, 2022, 15
for oversight of activities supported with funds appro-16
priated to the Department of Commerce to prevent, prepare 17
for, and respond to COVID–19. 18
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR 19
COVID–19 RELATED WORK. 20
(a) APPROPRIATION.—In addition to amounts other-21
wise available, there is appropriated to the Federal Trade 22
Commission for fiscal year 2021, $30,400,000, to remain 23
available until September 30, 2026, for the purposes de-24
scribed in subsection (b). 25
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(b) PURPOSES.—From the amount appropriated 1
under subsection (a), the Federal Trade Commission shall 2
use— 3
(1) $4,400,000 to process and monitor consumer 4
complaints received into the Consumer Sentinel Net-5
work, including increased complaints received regard-6
ing unfair or deceptive acts or practices related to 7
COVID–19; 8
(2) $2,000,000 for consumer-related education, 9
including in connection with unfair or deceptive acts 10
or practices related to COVID–19; and 11
(3) $24,000,000 to fund full-time employees of 12
the Federal Trade Commission to address unfair or 13
deceptive acts or practices, including those related to 14
COVID–19. 15
Subtitle E—Science and Technology 16
SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND 17
TECHNOLOGY. 18
In addition to amounts otherwise made available, 19
there are appropriated to the National Institute of Stand-20
ards and Technology for fiscal year 2021, out of any money 21
in the Treasury not otherwise appropriated, $150,000,000, 22
to remain available until September 30, 2022, to fund 23
awards for research, development, and testbeds to prevent, 24
prepare for, and respond to coronavirus. None of the funds 25
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provided by this section shall be subject to cost share re-1
quirements. 2
SEC. 7502. NATIONAL SCIENCE FOUNDATION. 3
In addition to amounts otherwise made available, 4
there are appropriated to the National Science Foundation 5
for fiscal year 2021, out of any money in the Treasury not 6
otherwise appropriated, $600,000,000, to remain available 7
until September 30, 2022, to fund or extend new and exist-8
ing research grants, cooperative agreements, scholarships, 9
fellowships, and apprenticeships, and related administra-10
tive expenses to prevent, prepare for, and respond to 11
coronavirus. 12
Subtitle F—Corporation for Public 13
Broadcasting 14
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC 15
BROADCASTING. 16
In addition to amounts otherwise made available, 17
there is appropriated to the Corporation for Public Broad-18
casting for fiscal year 2021, out of any money in the Treas-19
ury not otherwise appropriated, $175,000,000, to remain 20
available until expended, to prevent, prepare for, and re-21
spond to coronavirus, including for fiscal stabilization 22
grants to public telecommunications entities, as defined in 23
section 397 of the Communications Act of 1934 (47 U.S.C. 24
397), with no deduction for administrative or other costs 25
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of the Corporation, to maintain programming and services 1
and preserve small and rural stations threatened by declines 2
in non-Federal revenues. 3
TITLE VIII—COMMITTEE ON 4
VETERANS’ AFFAIRS 5
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROC-6
ESSING. 7
In addition to amounts otherwise made available, 8
there is appropriated for fiscal year 2021, out of any money 9
in the Treasury not otherwise appropriated, $272,000,000, 10
to remain available until September 30, 2023, pursuant to 11
sections 308, 310, 7101 through 7113, 7701, and 7703 of 12
title 38, United States Code. 13
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND 14
HEALTH NEEDS. 15
In addition to amounts otherwise made available, 16
there is appropriated for fiscal year 2021, out of any money 17
in the Treasury not otherwise appropriated, 18
$14,482,000,000, to remain available until September 30, 19
2023, for allocation under chapters 17, 20, 73, and 81 of 20
title 38, United States Code, of which not more than 21
$4,000,000,000 shall be available pursuant to section 1703 22
of title 38, United States Code for health care furnished 23
through the Veterans Community Care program in sections 24
1703(c)(1) and 1703(c)(5) of such title. 25
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SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION. 1
In addition to amounts otherwise made available, 2
there is appropriated for fiscal year 2021, out of any money 3
in the Treasury not otherwise appropriated, $100,000,000, 4
to remain available until September 30, 2022, for the sup-5
ply chain modernization initiative under sections 308, 310, 6
and 7301(b) of title 38, United States Code. 7
SEC. 8004. FUNDING FOR STATE HOMES. 8
In addition to amounts otherwise made available, 9
there are appropriated for fiscal year 2021, out of any 10
money in the Treasury not otherwise appropriated— 11
(1) $500,000,000, to remain available until ex-12
pended, for allocation under sections 8131 through 13
8137 of title 38, United States Code: and 14
(2) $250,000,000, to remain available until Sep-15
tember 30, 2022, for a one-time only obligation and 16
expenditure to existing State extended care facilities 17
for veterans in proportion to each State’s share of the 18
total resident capacity in such facilities as of the date 19
of enactment of this Act where such capacity includes 20
only veterans on whose behalf the Department pays a 21
per diem payment pursuant to section 1741 or 1745 22
of title 38, United States Code. 23
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SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS 1
AFFAIRS OFFICE OF INSPECTOR GENERAL. 2
In addition to amounts otherwise made available, 3
there is appropriated to the Office of Inspector General of 4
the Department of Veterans Affairs for fiscal year 2021, out 5
of any money in the Treasury not otherwise appropriated, 6
$10,000,000, to remain available until expended, for audits, 7
investigations, and other oversight of projects and activities 8
carried out with funds made available to the Department 9
of Veterans Affairs. 10
SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSIST-11
ANCE PROGRAM. 12
(a) IN GENERAL.—The Secretary of Veterans Affairs 13
shall carry out a program under which the Secretary shall 14
provide up to 12 months of retraining assistance to an eligi-15
ble veteran for the pursuit of a covered program of edu-16
cation. Such retraining assistance shall be in addition to 17
any other entitlement to educational assistance or benefits 18
for which a veteran is, or has been, eligible. 19
(b) ELIGIBLE VETERANS.— 20
(1) IN GENERAL.—In this section, the term ‘‘eli-21
gible veteran’’ means a veteran who— 22
(A) as of the date of the receipt by the De-23
partment of Veterans Affairs of an application 24
for assistance under this section, is at least 22 25
years of age but not more than 66 years of age; 26
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(B) as of such date, is unemployed by rea-1
son of the covered public health emergency, as 2
certified by the veteran; 3
(C) as of such date, is not eligible to receive 4
educational assistance under chapter 30, 31, 32, 5
33, or 35 of title 38, United States Code, or 6
chapter 1606 of title 10, United States Code; 7
(D) is not enrolled in any Federal or State 8
jobs program; 9
(E) is not in receipt of compensation for a 10
service-connected disability rated totally dis-11
abling by reason of unemployability; and 12
(F) will not be in receipt of unemployment 13
compensation (as defined in section 85(b) of the 14
Internal Revenue Code of 1986), including any 15
cash benefit received pursuant to subtitle A of 16
title II of division A of the CARES Act (Public 17
Law 116–136), as of the first day on which the 18
veteran would receive a housing stipend payment 19
under this section. 20
(2) TREATMENT OF VETERANS WHO TRANSFER 21
ENTITLEMENT.—For purposes of paragraph (1)(C), a 22
veteran who has transferred all of the veteran’s enti-23
tlement to educational assistance under section 3319 24
of title 38, United States Code, shall be considered to 25
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be a veteran who is not eligible to receive educational 1
assistance under chapter 33 of such title. 2
(3) FAILURE TO COMPLETE.—A veteran who re-3
ceives retraining assistance under this section to pur-4
sue a program of education and who fails to complete 5
the program of education shall not be eligible to re-6
ceive additional assistance under this section. 7
(c) COVERED PROGRAMS OF EDUCATION.— 8
(1) IN GENERAL.—For purposes of this section, 9
a covered program of education is a program of edu-10
cation (as such term is defined in section 3452(b) of 11
title 38, United States Code) for training, pursued on 12
a full-time or part-time basis— 13
(A) that— 14
(i) is approved under chapter 36 of 15
such title; 16
(ii) does not lead to a bachelors or 17
graduate degree; and 18
(iii) is designed to provide training for 19
a high-demand occupation, as determined 20
under paragraph (3); or 21
(B) that is a high technology program of 22
education offered by a qualified provider, under 23
the meaning given such terms in section 116 of 24
the Harry W. Colmery Veterans Educational As-25
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sistance Act of 2017 (Public Law 115–48; 38 1
U.S.C. 3001 note). 2
(2) ACCREDITED PROGRAMS.—In the case of an 3
accredited program of education, the program of edu-4
cation shall not be considered a covered program of 5
education under this section if the program has re-6
ceived a show cause order from the accreditor of the 7
program during the five-year period preceding the 8
date of the enactment of this Act. 9
(3) DETERMINATION OF HIGH-DEMAND OCCUPA-10
TIONS.—In carrying out this section, the Secretary 11
shall use the list of high-demand occupations compiled 12
by the Commissioner of Labor Statistics. 13
(4) FULL-TIME DEFINED.—For purposes of this 14
subsection, the term ‘‘full-time’’ has the meaning 15
given such term under section 3688 of title 38, United 16
States Code. 17
(d) AMOUNT OF ASSISTANCE.— 18
(1) RETRAINING ASSISTANCE.—The Secretary of 19
Veterans Affairs shall provide to an eligible veteran 20
pursuing a covered program of education under the 21
retraining assistance program under this section an 22
amount equal to the amount of educational assistance 23
payable under section 3313(c)(1)(A) of title 38, 24
United States Code, for each month the veteran pur-25
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sues the covered program of education. Such amount 1
shall be payable directly to the educational institution 2
offering the covered program of education pursued by 3
the veteran as follows: 4
(A) 50 percent of the total amount payable 5
shall be paid when the eligible veteran begins the 6
program of education. 7
(B) 25 percent of the total amount payable 8
shall be paid when the eligible veteran completes 9
the program of education. 10
(C) 25 percent of the total amount payable 11
shall be paid when the eligible veteran finds em-12
ployment in a field related to the program of 13
education. 14
(2) FAILURE TO COMPLETE.— 15
(A) PRO-RATED PAYMENTS.—In the case of 16
a veteran who pursues a covered program of edu-17
cation under the retraining assistance program 18
under this section, but who does not complete the 19
program of education, the Secretary shall pay to 20
the educational institution offering such program 21
of education a pro-rated amount based on the 22
number of months the veteran pursued the pro-23
gram of education in accordance with this para-24
graph. 25
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(B) PAYMENT OTHERWISE DUE UPON COM-1
PLETION OF PROGRAM.—The Secretary shall pay 2
to the educational institution a pro-rated 3
amount under paragraph (1)(B) when the vet-4
eran provides notice to the educational institu-5
tion that the veteran no longer intends to pursue 6
the program of education. 7
(C) NONRECOVERY FROM VETERAN.—In the 8
case of a veteran referred to in subparagraph 9
(A), the educational institution may not seek 10
payment from the veteran for any amount that 11
would have been payable under paragraph 12
(1)(B) had the veteran completed the program of 13
education. 14
(D) PAYMENT DUE UPON EMPLOYMENT.— 15
(i) VETERANS WHO FIND EMPLOY-16
MENT.—In the case of a veteran referred to 17
in subparagraph (A) who finds employment 18
in a field related to the program of edu-19
cation during the 180-day period beginning 20
on the date on which the veteran withdraws 21
from the program of education, the Sec-22
retary shall pay to the educational institu-23
tion a pro-rated amount under paragraph 24
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(1)(C) when the veteran finds such employ-1
ment. 2
(ii) VETERANS WHO DO NOT FIND EM-3
PLOYMENT.—In the case of a veteran re-4
ferred to in subparagraph (A) who does not 5
find employment in a field related to the 6
program of education during the 180-day 7
period beginning on the date on which the 8
veteran withdraws from the program of edu-9
cation— 10
(I) the Secretary shall not make a 11
payment to the educational institution 12
under paragraph (1)(C); and 13
(II) the educational institution 14
may not seek payment from the vet-15
eran for any amount that would have 16
been payable under paragraph (1)(C) 17
had the veteran found employment 18
during such 180-day period. 19
(3) HOUSING STIPEND.—For each month that an 20
eligible veteran pursues a covered program of edu-21
cation under the retraining assistance program under 22
this section, the Secretary shall pay to the veteran a 23
monthly housing stipend in an amount equal to— 24
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(A) in the case of a covered program of edu-1
cation leading to a degree, or a covered program 2
of education not leading to a degree, at an insti-3
tution of higher learning (as that term is defined 4
in section 3452(f) of title 38, United States 5
Code) pursued on more than a half-time basis, 6
the amount specified under subsection (c)(1)(B) 7
of section 3313 of title 38, United States Code; 8
(B) in the case of a covered program of edu-9
cation other than a program of education lead-10
ing to a degree at an institution other than an 11
institution of higher learning pursued on more 12
than a half-time basis, the amount specified 13
under subsection (g)(3)(A)(ii) of such section; or 14
(C) in the case of a covered program of edu-15
cation pursued on less than a half-time basis, or 16
a covered program of education pursued solely 17
through distance learning on more than a half- 18
time basis, the amount specified under subsection 19
(c)(1)(B)(iii) of such section. 20
(4) FAILURE TO FIND EMPLOYMENT.—The Sec-21
retary shall not make a payment under paragraph 22
(1)(C) with respect to an eligible veteran who com-23
pletes or fails to complete a program of education 24
under the retraining assistance program under this 25
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section if the veteran fails to find employment in a 1
field related to the program of education within the 2
180-period beginning on the date on which the vet-3
eran withdraws from or completes the program. 4
(e) NO TRANSFERABILITY.—Retraining assistance 5
provided under this section may not be transferred to an-6
other individual. 7
(f) LIMITATION.—Not more than 17,250 eligible vet-8
erans may receive retraining assistance under this section. 9
(g) TERMINATION.—No retraining assistance may be 10
paid under this section after the date that is 21 months 11
after the date of the enactment of this Act. 12
(h) FUNDING.—In addition to amounts otherwise 13
available there is appropriated to the Department of Vet-14
erans Affairs for fiscal year 2021, out of any money in the 15
Treasury not otherwise appropriated, $386,000,000, to re-16
main available until expended, to carry out this section. 17
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHAR-18
ING FOR VETERANS DURING EMERGENCY RE-19
LATING TO COVID–19. 20
(a) IN GENERAL.—The Secretary of Veterans Affairs— 21
(1) shall provide for any copayment or other cost 22
sharing with respect to health care under the laws ad-23
ministered by the Secretary received by a veteran 24
during the period specified in subsection (b); and 25
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(2) shall reimburse any veteran who paid a co-1
payment or other cost sharing for health care under 2
the laws administered by the Secretary received by a 3
veteran during such period the amount paid by the 4
veteran. 5
(b) PERIOD SPECIFIED.—The period specified in this 6
subsection is the period beginning on April 6, 2020, and 7
ending on September 30, 2021. 8
(c) FUNDING.—In addition to amounts otherwise 9
available, there is appropriated to the Secretary of Veterans 10
Affairs for fiscal year 2021, out of any money in the Treas-11
ury not otherwise appropriated, $1,000,000,000, to remain 12
available until expended, to carry out this section, except 13
for health care furnished pursuant to section 1703(c)(2)– 14
(c)(4) of title 38, United States Code. 15
SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AF-16
FAIRS EMPLOYEE LEAVE FUND. 17
(a) ESTABLISHMENT; APPROPRIATION.—There is es-18
tablished in the Treasury the Emergency Department of 19
Veterans Affairs Employee Leave Fund (in this section re-20
ferred to as the ‘‘Fund’’), to be administered by the Sec-21
retary of Veterans Affairs, for the purposes set forth in sub-22
section (b). In addition to amounts otherwise available, 23
there is appropriated for fiscal year 2021, out of any money 24
in the Treasury not otherwise appropriated, $80,000,000, 25
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which shall be deposited into the Fund and remain avail-1
able through September 20, 2022. 2
(b) PURPOSE.—Amounts in the Fund shall be avail-3
able for payment to the Department of Veterans Affairs for 4
the use of paid leave by any covered employee who is unable 5
to work because the employee— 6
(1) is subject to a Federal, State, or local quar-7
antine or isolation order related to COVID–19; 8
(2) has been advised by a health care provider to 9
self-quarantine due to concerns related to COVID–19; 10
(3) is caring for an individual who is subject to 11
such an order or has been so advised; 12
(4) is experiencing symptoms of COVID–19 and 13
seeking a medical diagnosis; 14
(5) is caring for a son or daughter of such em-15
ployee if the school or place of care of the son or 16
daughter has been closed, if the school of such son or 17
daughter requires or makes optional a virtual learn-18
ing instruction model or requires or makes optional 19
a hybrid of in-person and virtual learning instruc-20
tion models, or the child care provider of such son or 21
daughter is unavailable, due to COVID–19 pre-22
cautions; 23
(6) is experiencing any other substantially simi-24
lar condition; 25
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(7) is caring for a family member with a mental 1
or physical disability or who is 55 years of age or 2
older and incapable of self-care, without regard to 3
whether another individual other than the employee is 4
available to care for such family member, if the place 5
of care for such family member is closed or the direct 6
care provider is unavailable due to COVID–19; or 7
(8) is obtaining immunization related to 8
COVID–19 or to recover from any injury, disability, 9
illness, or condition related to such immunization. 10
(c) LIMITATIONS.— 11
(1) PERIOD OF AVAILABILITY.—Paid leave under 12
this section may only be provided to and used by a 13
covered employee during the period beginning on the 14
date of enactment of this Act and ending on Sep-15
tember 30, 2021. 16
(2) TOTAL HOURS; AMOUNT.—Paid leave under 17
this section— 18
(A) shall be provided to a covered employee 19
in an amount not to exceed 600 hours of paid 20
leave for each full-time employee, and in the case 21
of a part-time employee, employee on an uncom-22
mon tour of duty, or employee with a seasonal 23
work schedule, in an amount not to exceed the 24
proportional equivalent of 600 hours to the ex-25
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tent amounts in the Fund remain available for 1
reimbursement; 2
(B) shall be paid at the same hourly rate as 3
other leave payments; and 4
(C) may not be provided to a covered em-5
ployee if the leave would result in payments 6
greater than $2,800 in aggregate for any bi-7
weekly pay period for a full-time employee, or a 8
proportionally equivalent biweekly limit for a 9
part-time employee. 10
(3) RELATIONSHIP TO OTHER LEAVE.—Paid 11
leave under this section— 12
(A) is in addition to any other leave pro-13
vided to a covered employee; and 14
(B) may not be used by a covered employee 15
concurrently with any other paid leave. 16
(4) CALCULATION OF RETIREMENT BENEFIT.— 17
Any paid leave provided to a covered employee under 18
this section shall reduce the total service used to cal-19
culate any Federal civilian retirement benefit. 20
(d) COVERED EMPLOYEE DEFINED.—In this section, 21
the term ‘‘covered employee’’ means an employee of the De-22
partment of Veterans Affairs appointed under chapter 74 23
of title 38, United States Code. 24
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TITLE IX—COMMITTEE ON 1
FINANCE 2
Subtitle A—Crisis Support for 3
Unemployed Workers 4
PART 1—EXTENSION OF CARES ACT 5
UNEMPLOYMENT PROVISIONS 6
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT AS-7
SISTANCE. 8
(a) IN GENERAL.—Section 2102(c) of the CARES Act 9
(15 U.S.C. 9021(c)) is amended— 10
(1) in paragraph (1)— 11
(A) by striking ‘‘paragraphs (2) and (3)’’ 12
and inserting ‘‘paragraph (2)’’; and 13
(B) in subparagraph (A)(ii), by striking 14
‘‘March 14, 2021’’ and inserting ‘‘September 6, 15
2021’’; and 16
(2) by striking paragraph (3) and redesignating 17
paragraph (4) as paragraph (3). 18
(b) INCREASE IN NUMBER OF WEEKS.—Section 19
2102(c)(2) of such Act (15 U.S.C. 9021(c)(2)) is amended— 20
(1) by striking ‘‘50 weeks’’ and inserting ‘‘79 21
weeks’’; and 22
(2) by striking ‘‘50-week period’’ and inserting 23
‘‘79-week period’’. 24
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(c) HOLD HARMLESS FOR PROPER ADMINISTRA-1
TION.—In the case of an individual who is eligible to receive 2
pandemic unemployment assistance under section 2102 of 3
the CARES Act (15 U.S.C. 9021) as of the day before the 4
date of enactment of this Act and on the date of enactment 5
of this Act becomes eligible for pandemic emergency unem-6
ployment compensation under section 2107 of the CARES 7
Act (15 U.S.C. 9025) by reason of the amendments made 8
by section 9016(b) of this title, any payment of pandemic 9
unemployment assistance under such section 2102 made 10
after the date of enactment of this Act to such individual 11
during an appropriate period of time, as determined by the 12
Secretary of Labor, that should have been made under such 13
section 2107 shall not be considered to be an overpayment 14
of assistance under such section 2102, except that an indi-15
vidual may not receive payment for assistance under sec-16
tion 2102 and a payment for assistance under section 2107 17
for the same week of unemployment. 18
(d) EFFECTIVE DATE.—The amendments made by 19
subsections (a) and (b) shall apply as if included in the 20
enactment of the CARES Act (Public Law 116–136), except 21
that no amount shall be payable by virtue of such amend-22
ments with respect to any week of unemployment ending 23
on or before March 14, 2021. 24
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SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT 1
RELIEF FOR GOVERNMENTAL ENTITIES AND 2
NONPROFIT ORGANIZATIONS. 3
(a) IN GENERAL.—Section 903(i)(1)(D) of the Social 4
Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by 5
striking ‘‘March 14, 2021’’ and inserting ‘‘September 6, 6
2021’’. 7
(b) INCREASE IN REIMBURSEMENT RATE.—Section 8
903(i)(1)(B) of such Act (42 U.S.C. 1103(i)(1)(B)) is 9
amended— 10
(1) in the first sentence, by inserting ‘‘and except 11
as otherwise provided in this subparagraph’’ after ‘‘as 12
determined by the Secretary of Labor’’; and 13
(2) by inserting after the first sentence the fol-14
lowing: ‘‘With respect to the amounts of such com-15
pensation paid for weeks of unemployment beginning 16
after March 31, 2021, and ending on or before Sep-17
tember 6, 2021, the preceding sentence shall be ap-18
plied by substituting ‘75 percent’ for ‘one-half’.’’. 19
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY-20
MENT COMPENSATION. 21
(a) IN GENERAL.—Section 2104(e)(2) of the CARES 22
Act (15 U.S.C. 9023(e)(2)) is amended by striking ‘‘March 23
14, 2021’’ and inserting ‘‘September 6, 2021’’. 24
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(b) AMOUNT.—Section 2104(b)(3)(A)(ii) of such Act 1
(15 U.S.C. 9023(b)(3)(A)(ii)) is amended by striking 2
‘‘March 14, 2021’’ and inserting ‘‘September 6, 2021’’. 3
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE 4
FIRST WEEK OF COMPENSABLE REGULAR UN-5
EMPLOYMENT FOR STATES WITH NO WAITING 6
WEEK. 7
(a) IN GENERAL.—Section 2105(e)(2) of the CARES 8
Act (15 U.S.C. 9024(e)(2)) is amended by striking ‘‘March 9
14, 2021’’ and inserting ‘‘September 6, 2021’’. 10
(b) FULL REIMBURSEMENT.—Paragraph (3) of section 11
2105(c) of such Act (15 U.S.C. 9024(c)) is repealed and 12
such section shall be applied to weeks of unemployment to 13
which an agreement under section 2105 of such Act applies 14
as if such paragraph had not been enacted. In imple-15
menting the preceding sentence, a State may, if necessary, 16
reenter the agreement with the Secretary under section 2105 17
of such Act, and retroactively pay for the first week of reg-18
ular compensation without a waiting week consistent with 19
State law (including a waiver of State law) and receive 20
full reimbursement for weeks of unemployment that ended 21
after December 31, 2020. 22
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SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING 1
FLEXIBILITY. 2
If a State modifies its unemployment compensation 3
law and policies, subject to the succeeding sentence, with 4
respect to personnel standards on a merit basis on an emer-5
gency temporary basis as needed to respond to the spread 6
of COVID–19, such modifications shall be disregarded for 7
the purposes of applying section 303 of the Social Security 8
Act and section 3304 of the Internal Revenue Code of 1986 9
to such State law. Such modifications shall only apply 10
through September 6, 2021, and shall be limited to engaging 11
of temporary staff, rehiring of retirees or former employees 12
on a non-competitive basis, and other temporary actions 13
to quickly process applications and claims. 14
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEM-15
PLOYMENT COMPENSATION. 16
(a) IN GENERAL.—Section 2107(g) of the CARES Act 17
(15 U.S.C. 9025(g)) is amended to read as follows: 18
‘‘(g) APPLICABILITY.—An agreement entered into 19
under this section shall apply to weeks of unemployment— 20
‘‘(1) beginning after the date on which such 21
agreement is entered into; and 22
‘‘(2) ending on or before September 6, 2021.’’. 23
(b) INCREASE IN NUMBER OF WEEKS.—Section 24
2107(b)(2) of such Act (15 U.S.C. 9025(b)(2)) is amended 25
by striking ‘‘24’’ and inserting ‘‘53’’. 26
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(c) COORDINATION OF PANDEMIC EMERGENCY UNEM-1
PLOYMENT COMPENSATION WITH EXTENDED COMPENSA-2
TION.—Section 2107(a)(5)(B) of such Act (15 U.S.C. 3
9025(a)(5)(B)) is amended by inserting ‘‘or for the week 4
that includes the date of enactment of the American Rescue 5
Plan Act of 2021 (without regard to the amendments made 6
by subsections (a) and (b) of section 9016 of such Act)’’ 7
after ‘‘2020)’’. 8
(d) SPECIAL RULE FOR EXTENDED COMPENSATION.— 9
Section 2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is 10
amended by striking ‘‘April 12, 2021’’ and inserting ‘‘Sep-11
tember 6, 2021’’. 12
(e) EFFECTIVE DATE.—The amendments made by this 13
section shall apply as if included in the enactment of the 14
CARES Act (Public Law 116–136), except that no amount 15
shall be payable by virtue of such amendments with respect 16
to any week of unemployment ending on or before March 17
14, 2021. 18
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF 19
SHORT-TIME COMPENSATION PAYMENTS IN 20
STATES WITH PROGRAMS IN LAW. 21
Section 2108(b)(2) of the CARES Act (15 U.S.C. 22
9026(b)(2)) is amended by striking ‘‘March 14, 2021’’ and 23
inserting ‘‘September 6, 2021’’. 24
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SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF 1
SHORT-TIME COMPENSATION AGREEMENTS 2
FOR STATES WITHOUT PROGRAMS IN LAW. 3
Section 2109(d)(2) of the CARES Act (15 U.S.C. 4
9027(d)(2)) is amended by striking ‘‘March 14, 2021’’ and 5
inserting ‘‘September 6, 2021’’. 6
PART 2—EXTENSION OF FFCRA UNEMPLOYMENT 7
PROVISIONS 8
SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR 9
STATES WITH ADVANCES. 10
Section 1202(b)(10)(A) of the Social Security Act (42 11
U.S.C. 1322(b)(10)(A)) is amended by striking ‘‘March 14, 12
2021’’ and inserting ‘‘September 6, 2021’’. 13
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EX-14
TENDED UNEMPLOYMENT COMPENSATION. 15
(a) IN GENERAL.—Section 4105 of the Families First 16
Coronavirus Response Act (26 U.S.C. 3304 note) is amend-17
ed by striking ‘‘March 14, 2021’’ each place it appears and 18
inserting ‘‘September 6, 2021’’. 19
(b) EFFECTIVE DATE.—The amendment made by sub-20
section (a) shall apply as if included in the enactment of 21
the Families First Coronavirus Response Act (Public Law 22
116–127). 23
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PART 3—DEPARTMENT OF LABOR FUNDING FOR 1
TIMELY, ACCURATE, AND EQUITABLE PAYMENT 2
SEC. 9031. FUNDING FOR ADMINISTRATION. 3
In addition to amounts otherwise available, there is 4
appropriated to the Employment and Training Adminis-5
tration of the Department of Labor for fiscal year 2021, 6
out of any money in the Treasury not otherwise appro-7
priated, $8,000,000, to remain available until expended, for 8
necessary expenses to carry out Federal activities relating 9
to the administration of unemployment compensation pro-10
grams. 11
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE 12
ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 13
WORKERS. 14
Subtitle A of title II of division A of the CARES Act 15
(Public Law 116–136) is amended by adding at the end 16
the following: 17
‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE 18
ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 19
WORKERS. 20
‘‘(a) IN GENERAL.—In addition to amounts otherwise 21
available, there is appropriated to the Secretary of Labor 22
for fiscal year 2021, out of any money in the Treasury not 23
otherwise appropriated, $2,000,000,000, to remain avail-24
able until expended, to detect and prevent fraud, promote 25
equitable access, and ensure the timely payment of benefits 26
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with respect to unemployment compensation programs, in-1
cluding programs extended under subtitle A of title IX of 2
the American Rescue Plan Act of 2021. 3
‘‘(b) USE OF FUNDS.—Amounts made available under 4
subsection (a) may be used— 5
‘‘(1) for Federal administrative costs related to 6
the purposes described in subsection (a); 7
‘‘(2) for systemwide infrastructure investment 8
and development related to such purposes; and 9
‘‘(3) to make grants to States or territories ad-10
ministering unemployment compensation programs 11
described in subsection (a) (including territories ad-12
ministering the Pandemic Unemployment Assistance 13
program under section 2102) for such purposes, in-14
cluding the establishment of procedures or the build-15
ing of infrastructure to verify or validate identity, 16
implement Federal guidance regarding fraud detec-17
tion and prevention, and accelerate claims processing 18
or process claims backlogs due to the pandemic. 19
‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TER-20
RITORIES.—As a condition of receiving a grant under sub-21
section (b)(3), the Secretary may require that a State or 22
territory receiving such a grant shall— 23
‘‘(1) use such program integrity tools as the Sec-24
retary may specify; and 25
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‘‘(2) as directed by the Secretary, conduct user 1
accessibility testing on any new system developed by 2
the Secretary pursuant to subsection (b)(2).’’. 3
PART 4—OTHER PROVISIONS 4
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSI-5
NESS LOSSES OF NONCORPORATE TAX-6
PAYERS. 7
(a) IN GENERAL.—Section 461(l)(1) of the Internal 8
Revenue Code of 1986 is amended by striking ‘‘January 9
1, 2026’’ each place it appears and inserting ‘‘January 1, 10
2027’’. 11
(b) EFFECTIVE DATE.—The amendments made by this 12
section shall apply to taxable years beginning after Decem-13
ber 31, 2025. 14
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEM-15
PLOYMENT COMPENSATION. 16
(a) IN GENERAL.—Section 85 of the Internal Revenue 17
Code of 1986 is amended by adding at the end the following 18
new subsection: 19
‘‘(c) SPECIAL RULE FOR 2020.— 20
‘‘(1) IN GENERAL.—In the case of any taxable 21
year beginning in 2020, if the adjusted gross income 22
of the taxpayer for such taxable year is less than 23
$150,000, the gross income of such taxpayer shall not 24
include so much of the unemployment compensation 25
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received by such taxpayer (or, in the case of a joint 1
return, received by each spouse) as does not exceed 2
$10,200. 3
‘‘(2) APPLICATION.—For purposes of paragraph 4
(1), the adjusted gross income of the taxpayer shall be 5
determined— 6
‘‘(A) after application of sections 86, 135, 7
137, 219, 221, 222, and 469, and 8
‘‘(B) without regard to this section.’’. 9
(b) CONFORMING AMENDMENTS.— 10
(1) Section 74(d)(2)(B) of the Internal Revenue 11
Code of 1986 is amended by inserting ‘‘85(c),’’ before 12
‘‘86’’. 13
(2) Section 86(b)(2)(A) of such Code is amended 14
by inserting ‘‘85(c),’’ before ‘‘135’’. 15
(3) Section 135(c)(4)(A) of such Code is amended 16
by inserting ‘‘85(c),’’ before ‘‘137’’. 17
(4) Section 137(b)(3)(A) of such Code is amend-18
ed by inserting ‘‘85(c)’’ before ‘‘221’’. 19
(5) Section 219(g)(3)(A)(ii) of such Code is 20
amended by inserting ‘‘85(c),’’ before ‘‘135’’. 21
(6) Section 221(b)(2)(C)(i) of such Code is 22
amended by inserting ‘‘85(c)’’ before ‘‘911’’. 23
(7) Section 222(b)(2)(C)(i) of such Code, as in 24
effect before date of enactment of the Taxpayer Cer-25
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tainty and Disaster Tax Relief Act of 2020, is amend-1
ed by inserting ‘‘85(c)’’ before ‘‘911’’. 2
(8) Section 469(i)(3)(E)(ii) of such Code is 3
amended by striking ‘‘135 and 137’’ and inserting 4
‘‘85(c), 135, and 137’’. 5
(c) EFFECTIVE DATE.—The amendments made by this 6
section shall apply to taxable years beginning after Decem-7
ber 31, 2019. 8
Subtitle B—Emergency Assistance 9
to Families Through Home Vis-10
iting Programs 11
SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES 12
THROUGH HOME VISITING PROGRAMS. 13
Effective 1 day after the date of enactment of this Act, 14
title V of the Social Security Act (42 U.S.C. 701–713) is 15
amended by inserting after section 511 the following: 16
‘‘SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES 17
THROUGH HOME VISITING PROGRAMS. 18
‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition to 19
amounts otherwise appropriated, out of any money in the 20
Treasury of the United States not otherwise appropriated, 21
there are appropriated to the Secretary $150,000,000, to re-22
main available through September 30, 2022, to enable eligi-23
ble entities to conduct programs in accordance with section 24
511 and subsection (c) of this section. 25
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‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to re-1
ceive funds made available by subsection (a) of this section, 2
an entity shall— 3
‘‘(1) as of the date of the enactment of this sec-4
tion, be conducting a program under section 511; 5
‘‘(2) ensure the modification of grants, contracts, 6
and other agreements, as applicable, executed under 7
section 511 under which the program is conducted as 8
are necessary to provide that, during the period that 9
begins with the date of the enactment of this section 10
and ends with the end of the 2nd succeeding fiscal 11
year after the funds are awarded, the entity shall— 12
‘‘(A) not reduce funding for, or staffing lev-13
els of, the program on account of reduced enroll-14
ment in the program; and 15
‘‘(B) when using funds to provide emer-16
gency supplies to eligible families receiving grant 17
services under section 511, ensure coordination 18
with local diaper banks to the extent practicable; 19
and 20
‘‘(3) reaffirm that, in conducting the program, 21
the entity will focus on priority populations (as de-22
fined in section 511(d)(4)). 23
‘‘(c) USES OF FUNDS.—An entity to which funds are 24
provided under this section shall use the funds— 25
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‘‘(1) to serve families with home visits or with 1
virtual visits, that may be conducted by the use of 2
electronic information and telecommunications tech-3
nologies, in a service delivery model described in sec-4
tion 511(d)(3)(A); 5
‘‘(2) to pay hazard pay or other additional staff 6
costs associated with providing home visits or admin-7
istration for programs funded under section 511; 8
‘‘(3) to train home visitors employed by the enti-9
ty in conducting a virtual home visit and in emer-10
gency preparedness and response planning for fami-11
lies served, and may include training on how to safe-12
ly conduct intimate partner violence screenings, and 13
training on safety and planning for families served to 14
support the family outcome improvements listed in 15
section 511(d)(2)(B); 16
‘‘(4) for the acquisition by families served by 17
programs under section 511 of such technological 18
means as are needed to conduct and support a virtual 19
home visit; 20
‘‘(5) to provide emergency supplies (such as dia-21
pers and diapering supplies including diaper wipes 22
and diaper cream, necessary to ensure that a child 23
using a diaper is properly cleaned and protected from 24
diaper rash, formula, food, water, hand soap and 25
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hand sanitizer) to an eligible family (as defined in 1
section 511(k)(2)); 2
‘‘(6) to coordinate with and provide reimburse-3
ment for supplies to diaper banks when using such 4
entities to provide emergency supplies specified in 5
paragraph (5); or 6
‘‘(7) to provide prepaid grocery cards to an eligi-7
ble family (as defined in section 511(k)(2)) partici-8
pating in the maternal, infant, and early childhood 9
home visiting program under section 511 for the pur-10
pose of enabling the family to meet the emergency 11
needs of the family.’’. 12
Subtitle C—Emergency Assistance 13
to Children and Families 14
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE. 15
Section 403 of the Social Security Act (42 U.S.C. 603) 16
is amended by adding at the end the following: 17
‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.— 18
‘‘(1) APPROPRIATION.—In addition to amounts 19
otherwise available, there is appropriated for fiscal 20
year 2021, out of any money in the Treasury of the 21
United States not otherwise appropriated, 22
$1,000,000,000, to remain available until expended, 23
to carry out this subsection. 24
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‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL 1
ASSISTANCE.—Of the amount specified in paragraph 2
(1), the Secretary shall reserve $2,000,000 for admin-3
istrative expenses and the provision of technical as-4
sistance to States and Indian tribes with respect to 5
the use of funds provided under this subsection. 6
‘‘(3) ALLOTMENTS.— 7
‘‘(A) 50 STATES AND THE DISTRICT OF CO-8
LUMBIA.— 9
‘‘(i) TOTAL AMOUNT TO BE ALLOT-10
TED.—The Secretary shall allot a total of 11
92.5 percent of the amount specified in 12
paragraph (1) that is not reserved under 13
paragraph (2) among the States that are 14
not a territory and that are operating a 15
program funded under this part, in accord-16
ance with clause (ii) of this subparagraph. 17
‘‘(ii) ALLOTMENT FORMULA.—The Sec-18
retary shall allot to each such State the sum 19
of the following percentages of the total 20
amount described in clause (i): 21
‘‘(I) 50 percent, multiplied by— 22
‘‘(aa) the population of chil-23
dren in the State, determined on 24
the basis of the most recent popu-25
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lation estimates as determined by 1
the Bureau of the Census; divided 2
by 3
‘‘(bb) the total population of 4
children in the States that are not 5
territories, as so determined; plus 6
‘‘(II) 50 percent, multiplied by— 7
‘‘(aa) the total amount ex-8
pended by the State for basic as-9
sistance, non-recurrent short term 10
benefits, and emergency assistance 11
in fiscal year 2019, as reported by 12
the State under section 411; di-13
vided by 14
‘‘(bb) the total amount ex-15
pended by the States that are not 16
territories for basic assistance, 17
non-recurrent short term benefits, 18
and emergency assistance in fiscal 19
year 2019, as so reported by the 20
States. 21
‘‘(B) TERRITORIES AND INDIAN TRIBES.— 22
The Secretary shall allot among the territories 23
and Indian tribes otherwise eligible for a grant 24
under this part such portions of 7.5 percent of 25
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the amount specified in paragraph (1) that are 1
not reserved under paragraph (2) as the Sec-2
retary deems appropriate based on the needs of 3
the territory or Indian tribe involved. 4
‘‘(C) EXPENDITURE COMMITMENT REQUIRE-5
MENT.—To receive the full amount of funding 6
payable under this subsection, a State or Indian 7
tribe shall inform the Secretary as to whether it 8
intends to use all of its allotment under this 9
paragraph and provide that information— 10
‘‘(i) in the case of a State that is not 11
a territory, within 45 days after the date of 12
the enactment of this subsection; or 13
‘‘(ii) in the case of a territory or an 14
Indian tribe, within 90 days after such date 15
of enactment. 16
‘‘(4) GRANTS.— 17
‘‘(A) IN GENERAL.—The Secretary shall 18
provide funds to each State and Indian tribe to 19
which an amount is allotted under paragraph 20
(3), from the amount so allotted. 21
‘‘(B) TREATMENT OF UNUSED FUNDS.— 22
‘‘(i) REALLOTMENT.—The Secretary 23
shall reallot in accordance with paragraph 24
(3) all funds provided to any State or In-25
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dian tribe under this subsection that are 1
unused, among the other States and Indian 2
tribes eligible for funds under this sub-3
section. For purposes of paragraph (3), the 4
Secretary shall treat the funds as if in-5
cluded in the amount specified in para-6
graph (1). 7
‘‘(ii) PROVISION.—The Secretary shall 8
provide funds to each such other State or 9
Indian tribe in an amount equal to the 10
amount so reallotted. 11
‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TER-12
RITORIES.—In the case of a territory not operating a 13
program funded under this part, the Secretary shall 14
provide the funds required to be provided to the terri-15
tory under this subsection, to the agency that admin-16
isters the bulk of local human services programs in 17
the territory. 18
‘‘(6) USE OF FUNDS.— 19
‘‘(A) IN GENERAL.—A State or Indian tribe 20
to which funds are provided under this sub-21
section may use the funds only for non-recurrent 22
short term benefits, whether in the form of cash 23
or in other forms. 24
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‘‘(B) LIMITATION ON USE FOR ADMINISTRA-1
TIVE EXPENSES.—A State to which funds are 2
provided under this subsection shall not expend 3
more than 15 percent of the funds for adminis-4
trative purposes. 5
‘‘(C) NONSUPPLANTATION.—Funds provided 6
under this subsection shall be used to supplement 7
and not supplant other Federal, State, or tribal 8
funds for services and activities that promote the 9
purposes of this part. 10
‘‘(D) EXPENDITURE DEADLINE.— 11
‘‘(i) IN GENERAL.—Except as provided 12
in clause (ii), a State or Indian tribe to 13
which funds are provided under this sub-14
section shall expend the funds not later than 15
the end of fiscal year 2022. 16
‘‘(ii) EXCEPTION FOR REALLOTTED 17
FUNDS.—A State or Indian tribe to which 18
funds are provided under paragraph (4)(B) 19
shall expend the funds within 12 months 20
after receipt. 21
‘‘(7) SUSPENSION OF TERRITORY SPENDING 22
CAP.—Section 1108 shall not apply with respect to 23
any funds provided under this subsection. 24
‘‘(8) DEFINITIONS.—In this subsection: 25
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‘‘(A) APPLICABLE PERIOD.—The term ‘ap-1
plicable period’ means the period that begins 2
with April 1, 2021, and ends with September 30, 3
2022. 4
‘‘(B) NON-RECURRENT SHORT TERM BENE-5
FITS.—The term ‘non-recurrent short term bene-6
fits’ has the meaning given the term in OMB ap-7
proved Form ACF–196R, published on July 31, 8
2014. 9
‘‘(C) STATE.—The term ‘State’ means the 10
50 States of the United States, the District of 11
Columbia, and the territories. 12
‘‘(D) TERRITORY.—The term ‘territory’ 13
means the Commonwealth of Puerto Rico, the 14
United States Virgin Islands, Guam, American 15
Samoa, and the Commonwealth of the Northern 16
Mariana Islands.’’. 17
Subtitle D—Elder Justice and 18
Support Guarantee 19
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DIS-20
ABILITY SERVICES PROGRAMS. 21
Subtitle A of title XX of the Social Security Act (42 22
U.S.C. 1397–1397h) is amended by adding at the end the 23
following: 24
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‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DIS-1
ABILITY SERVICES PROGRAMS. 2
‘‘(a) APPROPRIATION.—In addition to amounts other-3
wise available, there is appropriated for fiscal year 2021, 4
out of any money in the Treasury not otherwise appro-5
priated, $276,000,000, to remain available until expended, 6
to carry out the programs described in subtitle B. 7
‘‘(b) USE OF FUNDS.—Of the amounts made available 8
by subsection (a)— 9
‘‘(1) $88,000,000 shall be made available to 10
carry out the programs described in subtitle B in fis-11
cal year 2021, of which not less than an amount 12
equal to $100,0000,000 minus the amount previously 13
provided in fiscal year 2021 to carry out section 14
2042(b) shall be made available to carry out such sec-15
tion; and 16
‘‘(2) $188,000,000 shall be made available to 17
carry out the programs described in subtitle B in fis-18
cal year 2022, of which not less than $100,000,000 19
shall be for activities described in section 2042(b).’’. 20
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Subtitle E—Support to Skilled 1
Nursing Facilities in Response 2
to COVID–19 3
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT 4
TO SKILLED NURSING FACILITIES THROUGH 5
CONTRACTS WITH QUALITY IMPROVEMENT 6
ORGANIZATIONS. 7
Section 1862(g) of the Social Security Act (42 U.S.C. 8
1395y(g)) is amended— 9
(1) by striking ‘‘The Secretary’’ and inserting 10
‘‘(1) The Secretary’’; and 11
(2) by adding at the end the following new para-12
graph: 13
‘‘(2) In addition to any funds otherwise available, 14
there are appropriated to the Secretary, out of any monies 15
in the Treasury not otherwise obligated, $200,000,000, to 16
remain available until expended, for purposes of requiring 17
multiple organizations described in paragraph (1) to pro-18
vide to skilled nursing facilities (as defined in section 19
1819(a)), infection control and vaccination uptake support 20
relating to the prevention or mitigation of COVID–19, as 21
determined appropriate by the Secretary.’’. 22
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SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT 1
AND EMPLOYEE SAFETY IN SKILLED NURSING 2
FACILITIES. 3
Section 1819 of the Social Security Act (42 U.S.C. 4
1395i–3) is amended by adding at the end the following 5
new subsection: 6
‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to 7
amounts otherwise available, there is appropriated to the 8
Secretary, out of any monies in the Treasury not otherwise 9
appropriated, $250,000,000, to remain available until ex-10
pended, for purposes of allocating such amount among the 11
States (including the District of Columbia and each terri-12
tory of the United States) for such a State to establish and 13
implement a strike team that will be deployed to a skilled 14
nursing facility in the State with diagnosed or suspected 15
cases of COVID–19 among residents or staff for the purposes 16
of assisting with clinical care, infection control, or staffing 17
during the emergency period described in section 18
1135(g)(1)(B) and the 1-year period immediately following 19
the end of such emergency period.’’. 20
Subtitle F—Preserving Health 21
Benefits for Workers 22
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS. 23
(a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION 24
COVERAGE FOR INDIVIDUALS AND THEIR FAMILIES.— 25
(1) PROVISION OF PREMIUM ASSISTANCE.— 26
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(A) REDUCTION OF PREMIUMS PAYABLE.— 1
In the case of any premium for a period of cov-2
erage during the period beginning on the first 3
day of the first month beginning after the date 4
of the enactment of this Act, and ending on Sep-5
tember 30, 2021, for COBRA continuation cov-6
erage with respect to any assistance eligible indi-7
vidual described in paragraph (3), such indi-8
vidual shall be treated for purposes of any 9
COBRA continuation provision as having paid 10
in full the amount of such premium. 11
(B) PLAN ENROLLMENT OPTION.— 12
(i) IN GENERAL.—Solely for purposes 13
of this subsection, the COBRA continuation 14
provisions shall be applied such that any 15
assistance eligible individual who is en-16
rolled in a group health plan offered by a 17
plan sponsor may, not later than 90 days 18
after the date of notice of the plan enroll-19
ment option described in this subparagraph, 20
elect to enroll in coverage under a plan of-21
fered by such plan sponsor that is different 22
than coverage under the plan in which such 23
individual was enrolled at the time, in the 24
case of any assistance eligible individual de-25
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† HR 1319 EAS
scribed in paragraph (3), the qualifying 1
event specified in section 603(2) of the Em-2
ployee Retirement Income Security Act of 3
1974, section 4980B(f)(3)(B) of the Internal 4
Revenue Code of 1986, or section 2203(2) of 5
the Public Health Service Act, except for the 6
voluntary termination of such individual’s 7
employment by such individual, occurred, 8
and such coverage shall be treated as 9
COBRA continuation coverage for purposes 10
of the applicable COBRA continuation cov-11
erage provision. 12
(ii) REQUIREMENTS.—Any assistance 13
eligible individual may elect to enroll in 14
different coverage as described in clause (i) 15
only if— 16
(I) the employer involved has 17
made a determination that such em-18
ployer will permit such assistance eli-19
gible individual to enroll in different 20
coverage as provided under this sub-21
paragraph; 22
(II) the premium for such dif-23
ferent coverage does not exceed the pre-24
mium for coverage in which such indi-25
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† HR 1319 EAS
vidual was enrolled at the time such 1
qualifying event occurred; 2
(III) the different coverage in 3
which the individual elects to enroll is 4
coverage that is also offered to simi-5
larly situated active employees of the 6
employer at the time at which such 7
election is made; and 8
(IV) the different coverage in 9
which the individual elects to enroll is 10
not— 11
(aa) coverage that provides 12
only excepted benefits as defined 13
in section 9832(c) of the Internal 14
Revenue Code of 1986, section 15
733(c) of the Employee Retire-16
ment Income Security Act of 17
1974, and section 2791(c) of the 18
Public Health Service Act; 19
(bb) a qualified small em-20
ployer health reimbursement ar-21
rangement (as defined in section 22
9831(d)(2) of the Internal Rev-23
enue Code of 1986); or 24
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† HR 1319 EAS
(cc) a flexible spending ar-1
rangement (as defined in section 2
106(c)(2) of the Internal Revenue 3
Code of 1986). 4
(2) LIMITATION OF PERIOD OF PREMIUM ASSIST-5
ANCE.— 6
(A) ELIGIBILITY FOR ADDITIONAL COV-7
ERAGE.—Paragraph (1)(A) shall not apply with 8
respect to any assistance eligible individual de-9
scribed in paragraph (3) for months of coverage 10
beginning on or after the earlier of— 11
(i) the first date that such individual 12
is eligible for coverage under any other 13
group health plan (other than coverage con-14
sisting of only excepted benefits (as defined 15
in section 9832(c) of the Internal Revenue 16
Code of 1986, section 733(c) of the Em-17
ployee Retirement Income Security Act of 18
1974, and section 2791(c) of the Public 19
Health Service Act), coverage under a flexi-20
ble spending arrangement (as defined in 21
section 106(c)(2) of the Internal Revenue 22
Code of 1986), coverage under a qualified 23
small employer health reimbursement ar-24
rangement (as defined in section 9831(d)(2) 25
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† HR 1319 EAS
of the Internal Revenue Code of 1986)), or 1
eligible for benefits under the Medicare pro-2
gram under title XVIII of the Social Secu-3
rity Act; or 4
(ii) the earlier of— 5
(I) the date following the expira-6
tion of the maximum period of con-7
tinuation coverage required under the 8
applicable COBRA continuation cov-9
erage provision; or 10
(II) the date following the expira-11
tion of the period of continuation cov-12
erage allowed under paragraph 13
(4)(B)(ii). 14
(B) NOTIFICATION REQUIREMENT.—Any as-15
sistance eligible individual shall notify the group 16
health plan with respect to which paragraph 17
(1)(A) applies if such paragraph ceases to apply 18
by reason of clause (i) of subparagraph (A) (as 19
applicable). Such notice shall be provided to the 20
group health plan in such time and manner as 21
may be specified by the Secretary of Labor. 22
(3) ASSISTANCE ELIGIBLE INDIVIDUAL.—For 23
purposes of this section, the term ‘‘assistance eligible 24
individual’’ means, with respect to a period of cov-25
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† HR 1319 EAS
erage during the period beginning on the first day of 1
the first month beginning after the date of the enact-2
ment of this Act, and ending on September 30, 2021, 3
any individual that is a qualified beneficiary who— 4
(A) is eligible for COBRA continuation cov-5
erage by reason of a qualifying event specified in 6
section 603(2) of the Employee Retirement In-7
come Security Act of 1974, section 8
4980B(f)(3)(B) of the Internal Revenue Code of 9
1986, or section 2203(2) of the Public Health 10
Service Act, except for the voluntary termination 11
of such individual’s employment by such indi-12
vidual; and 13
(B) elects such coverage. 14
(4) EXTENSION OF ELECTION PERIOD AND EF-15
FECT ON COVERAGE.— 16
(A) IN GENERAL.—For purposes of apply-17
ing section 605(a) of the Employee Retirement 18
Income Security Act of 1974, section 19
4980B(f)(5)(A) of the Internal Revenue Code of 20
1986, and section 2205(a) of the Public Health 21
Service Act, in the case of— 22
(i) an individual who does not have an 23
election of COBRA continuation coverage in 24
effect on the first day of the first month be-25
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† HR 1319 EAS
ginning after the date of the enactment of 1
this Act but who would be an assistance eli-2
gible individual described in paragraph (3) 3
if such election were so in effect; or 4
(ii) an individual who elected COBRA 5
continuation coverage and discontinued 6
from such coverage before the first day of 7
the first month beginning after the date of 8
the enactment of this Act, 9
such individual may elect the COBRA continu-10
ation coverage under the COBRA continuation 11
coverage provisions containing such provisions 12
during the period beginning on the first day of 13
the first month beginning after the date of the 14
enactment of this Act and ending 60 days after 15
the date on which the notification required under 16
paragraph (5)(C) is provided to such individual. 17
(B) COMMENCEMENT OF COBRA CONTINU-18
ATION COVERAGE.—Any COBRA continuation 19
coverage elected by a qualified beneficiary during 20
an extended election period under subparagraph 21
(A)— 22
(i) shall commence (including for pur-23
poses of applying the treatment of premium 24
payments under paragraph (1)(A) and any 25
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† HR 1319 EAS
cost-sharing requirements for items and 1
services under a group health plan) with the 2
first period of coverage beginning on or 3
after the first day of the first month begin-4
ning after the date of the enactment of this 5
Act, and 6
(ii) shall not extend beyond the period 7
of COBRA continuation coverage that 8
would have been required under the applica-9
ble COBRA continuation coverage provision 10
if the coverage had been elected as required 11
under such provision or had not been dis-12
continued. 13
(5) NOTICES TO INDIVIDUALS.— 14
(A) GENERAL NOTICE.— 15
(i) IN GENERAL.—In the case of notices 16
provided under section 606(a)(4) of the Em-17
ployee Retirement Income Security Act of 18
1974 (29 U.S.C. 1166(4)), section 19
4980B(f)(6)(D) of the Internal Revenue 20
Code of 1986, or section 2206(4) of the Pub-21
lic Health Service Act (42 U.S.C. 300bb– 22
6(4)), with respect to individuals who, dur-23
ing the period described in paragraph (3), 24
become entitled to elect COBRA continu-25
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† HR 1319 EAS
ation coverage, the requirements of such 1
provisions shall not be treated as met unless 2
such notices include an additional written 3
notification to the recipient in clear and 4
understandable language of— 5
(I) the availability of premium 6
assistance with respect to such coverage 7
under this subsection; and 8
(II) the option to enroll in dif-9
ferent coverage if the employer permits 10
assistance eligible individuals described 11
in paragraph (3) to elect enrollment in 12
different coverage (as described in 13
paragraph (1)(B)). 14
(ii) ALTERNATIVE NOTICE.—In the 15
case of COBRA continuation coverage to 16
which the notice provision under such sec-17
tions does not apply, the Secretary of 18
Labor, in consultation with the Secretary of 19
the Treasury and the Secretary of Health 20
and Human Services, shall, in consultation 21
with administrators of the group health 22
plans (or other entities) that provide or ad-23
minister the COBRA continuation coverage 24
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† HR 1319 EAS
involved, provide rules requiring the provi-1
sion of such notice. 2
(iii) FORM.—The requirement of the 3
additional notification under this subpara-4
graph may be met by amendment of exist-5
ing notice forms or by inclusion of a sepa-6
rate document with the notice otherwise re-7
quired. 8
(B) SPECIFIC REQUIREMENTS.—Each addi-9
tional notification under subparagraph (A) shall 10
include— 11
(i) the forms necessary for establishing 12
eligibility for premium assistance under 13
this subsection; 14
(ii) the name, address, and telephone 15
number necessary to contact the plan ad-16
ministrator and any other person main-17
taining relevant information in connection 18
with such premium assistance; 19
(iii) a description of the extended elec-20
tion period provided for in paragraph 21
(4)(A); 22
(iv) a description of the obligation of 23
the qualified beneficiary under paragraph 24
(2)(B) and the penalty provided under sec-25
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† HR 1319 EAS
tion 6720C of the Internal Revenue Code of 1
1986 for failure to carry out the obligation; 2
(v) a description, displayed in a 3
prominent manner, of the qualified bene-4
ficiary’s right to a subsidized premium and 5
any conditions on entitlement to the sub-6
sidized premium; and 7
(vi) a description of the option of the 8
qualified beneficiary to enroll in different 9
coverage if the employer permits such bene-10
ficiary to elect to enroll in such different 11
coverage under paragraph (1)(B). 12
(C) NOTICE IN CONNECTION WITH EX-13
TENDED ELECTION PERIODS.—In the case of any 14
assistance eligible individual described in para-15
graph (3) (or any individual described in para-16
graph (4)(A)) who became entitled to elect 17
COBRA continuation coverage before the first 18
day of the first month beginning after the date 19
of the enactment of this Act, the administrator of 20
the applicable group health plan (or other entity) 21
shall provide (within 60 days after such first 22
day of such first month) for the additional noti-23
fication required to be provided under subpara-24
graph (A) and failure to provide such notice 25
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† HR 1319 EAS
shall be treated as a failure to meet the notice re-1
quirements under the applicable COBRA con-2
tinuation provision. 3
(D) MODEL NOTICES.—Not later than 30 4
days after the date of enactment of this Act, with 5
respect to any assistance eligible individual de-6
scribed in paragraph (3), the Secretary of Labor, 7
in consultation with the Secretary of the Treas-8
ury and the Secretary of Health and Human 9
Services, shall prescribe models for the additional 10
notification required under this paragraph. 11
(6) NOTICE OF EXPIRATION OF PERIOD OF PRE-12
MIUM ASSISTANCE.— 13
(A) IN GENERAL.—With respect to any as-14
sistance eligible individual, subject to subpara-15
graph (B), the requirements of section 606(a)(4) 16
of the Employee Retirement Income Security Act 17
of 1974 (29 U.S.C. 1166(4)), section 18
4980B(f)(6)(D) of the Internal Revenue Code of 19
1986, or section 2206(4) of the Public Health 20
Service Act (42 U.S.C. 300bb–6(4)), shall not be 21
treated as met unless the plan administrator of 22
the individual, during the period specified under 23
subparagraph (C), provides to such individual a 24
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written notice in clear and understandable lan-1
guage— 2
(i) that the premium assistance for 3
such individual will expire soon and the 4
prominent identification of the date of such 5
expiration; and 6
(ii) that such individual may be eligi-7
ble for coverage without any premium as-8
sistance through— 9
(I) COBRA continuation cov-10
erage; or 11
(II) coverage under a group health 12
plan. 13
(B) EXCEPTION.—The requirement for the 14
group health plan administrator to provide the 15
written notice under subparagraph (A) shall be 16
waived if the premium assistance for such indi-17
vidual expires pursuant to clause (i) of para-18
graph (2)(A). 19
(C) PERIOD SPECIFIED.—For purposes of 20
subparagraph (A), the period specified in this 21
subparagraph is, with respect to the date of expi-22
ration of premium assistance for any assistance 23
eligible individual pursuant to a limitation re-24
quiring a notice under this paragraph, the pe-25
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† HR 1319 EAS
riod beginning on the day that is 45 days before 1
the date of such expiration and ending on the 2
day that is 15 days before the date of such expi-3
ration. 4
(D) MODEL NOTICES.—Not later than 45 5
days after the date of enactment of this Act, with 6
respect to any assistance eligible individual, the 7
Secretary of Labor, in consultation with the Sec-8
retary of the Treasury and the Secretary of 9
Health and Human Services, shall prescribe 10
models for the notification required under this 11
paragraph. 12
(7) REGULATIONS.—The Secretary of the Treas-13
ury and the Secretary of Labor may jointly prescribe 14
such regulations or other guidance as may be nec-15
essary or appropriate to carry out the provisions of 16
this subsection, including the prevention of fraud and 17
abuse under this subsection, except that the Secretary 18
of Labor and the Secretary of Health and Human 19
Services may prescribe such regulations (including 20
interim final regulations) or other guidance as may 21
be necessary or appropriate to carry out the provi-22
sions of paragraphs (5), (6), and (8). 23
(8) OUTREACH.— 24
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(A) IN GENERAL.—The Secretary of Labor, 1
in consultation with the Secretary of the Treas-2
ury and the Secretary of Health and Human 3
Services, shall provide outreach consisting of 4
public education and enrollment assistance relat-5
ing to premium assistance provided under this 6
subsection. Such outreach shall target employers, 7
group health plan administrators, public assist-8
ance programs, States, insurers, and other enti-9
ties as determined appropriate by such Secre-10
taries. Such outreach shall include an initial 11
focus on those individuals electing continuation 12
coverage who are referred to in paragraph 13
(5)(C). Information on such premium assistance, 14
including enrollment, shall also be made avail-15
able on websites of the Departments of Labor, 16
Treasury, and Health and Human Services. 17
(B) ENROLLMENT UNDER MEDICARE.—The 18
Secretary of Health and Human Services shall 19
provide outreach consisting of public education. 20
Such outreach shall target individuals who lose 21
health insurance coverage. Such outreach shall 22
include information regarding enrollment for 23
Medicare benefits for purposes of preventing mis-24
taken delays of such enrollment by such individ-25
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uals, including lifetime penalties for failure of 1
timely enrollment. 2
(9) DEFINITIONS.—For purposes of this section: 3
(A) ADMINISTRATOR.—The term ‘‘adminis-4
trator’’ has the meaning given such term in sec-5
tion 3(16)(A) of the Employee Retirement In-6
come Security Act of 1974, and includes a 7
COBRA administrator. 8
(B) COBRA CONTINUATION COVERAGE.—The 9
term ‘‘COBRA continuation coverage’’ means 10
continuation coverage provided pursuant to part 11
6 of subtitle B of title I of the Employee Retire-12
ment Income Security Act of 1974 (other than 13
under section 609), title XXII of the Public 14
Health Service Act, or section 4980B of the In-15
ternal Revenue Code of 1986 (other than sub-16
section (f)(1) of such section insofar as it relates 17
to pediatric vaccines), or under a State program 18
that provides comparable continuation coverage. 19
Such term does not include coverage under a 20
health flexible spending arrangement under a 21
cafeteria plan within the meaning of section 125 22
of the Internal Revenue Code of 1986. 23
(C) COBRA CONTINUATION PROVISION.—The 24
term ‘‘COBRA continuation provision’’ means 25
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the provisions of law described in subparagraph 1
(B). 2
(D) COVERED EMPLOYEE.—The term ‘‘cov-3
ered employee’’ has the meaning given such term 4
in section 607(2) of the Employee Retirement In-5
come Security Act of 1974. 6
(E) QUALIFIED BENEFICIARY.—The term 7
‘‘qualified beneficiary’’ has the meaning given 8
such term in section 607(3) of the Employee Re-9
tirement Income Security Act of 1974. 10
(F) GROUP HEALTH PLAN.—The term 11
‘‘group health plan’’ has the meaning given such 12
term in section 607(1) of the Employee Retire-13
ment Income Security Act of 1974. 14
(G) STATE.—The term ‘‘State’’ includes the 15
District of Columbia, the Commonwealth of 16
Puerto Rico, the Virgin Islands, Guam, Amer-17
ican Samoa, and the Commonwealth of the 18
Northern Mariana Islands. 19
(H) PERIOD OF COVERAGE.—Any reference 20
in this subsection to a period of coverage shall be 21
treated as a reference to a monthly or shorter pe-22
riod of coverage with respect to which premiums 23
are charged with respect to such coverage. 24
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(I) PLAN SPONSOR.—The term ‘‘plan spon-1
sor’’ has the meaning given such term in section 2
3(16)(B) of the Employee Retirement Income Se-3
curity Act of 1974. 4
(J) PREMIUM.—The term ‘‘premium’’ in-5
cludes, with respect to COBRA continuation cov-6
erage, any administrative fee. 7
(10) IMPLEMENTATION FUNDING.—In addition 8
to amounts otherwise made available, out of any 9
funds in the Treasury not otherwise appropriated, 10
there are appropriated to the Secretary of Labor for 11
fiscal year 2021, $10,000,000, to remain available 12
until expended, for the Employee Benefits Security 13
Administration to carry out the provisions of this 14
subtitle. 15
(b) COBRA PREMIUM ASSISTANCE.— 16
(1) ALLOWANCE OF CREDIT.— 17
(A) IN GENERAL.—Subchapter B of chapter 18
65 of the Internal Revenue Code of 1986 is 19
amended by adding at the end the following new 20
section: 21
‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSIST-22
ANCE. 23
‘‘(a) IN GENERAL.—The person to whom premiums 24
are payable for continuation coverage under section 25
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† HR 1319 EAS
9501(a)(1) of the American Rescue Plan Act of 2021 shall 1
be allowed as a credit against the tax imposed by section 2
3111(b), or so much of the taxes imposed under section 3
3221(a) as are attributable to the rate in effect under sec-4
tion 3111(b), for each calendar quarter an amount equal 5
to the premiums not paid by assistance eligible individuals 6
for such coverage by reason of such section 9501(a)(1) with 7
respect to such calendar quarter. 8
‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.— 9
For purposes of subsection (a), except as otherwise provided 10
by the Secretary, the person to whom premiums are payable 11
under such continuation coverage shall be treated as 12
being— 13
‘‘(1) in the case of any group health plan which 14
is a multiemployer plan (as defined in section 3(37) 15
of the Employee Retirement Income Security Act of 16
1974), the plan, 17
‘‘(2) in the case of any group health plan not de-18
scribed in paragraph (1)— 19
‘‘(A) which is subject to the COBRA con-20
tinuation provisions contained in— 21
‘‘(i) the Internal Revenue Code of 22
1986, 23
‘‘(ii) the Employee Retirement Income 24
Security Act of 1974, or 25
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‘‘(iii) the Public Health Service Act, or 1
‘‘(B) under which some or all of the cov-2
erage is not provided by insurance, 3
the employer maintaining the plan, and 4
‘‘(3) in the case of any group health plan not de-5
scribed in paragraph (1) or (2), the insurer providing 6
the coverage under the group health plan. 7
‘‘(c) LIMITATIONS AND REFUNDABILITY.— 8
‘‘(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT 9
TAXES.—The credit allowed by subsection (a) with re-10
spect to any calendar quarter shall not exceed the tax 11
imposed by section 3111(b), or so much of the taxes 12
imposed under section 3221(a) as are attributable to 13
the rate in effect under section 3111(b), for such cal-14
endar quarter (reduced by any credits allowed against 15
such taxes under sections 3131, 3132, and 3134) on 16
the wages paid with respect to the employment of all 17
employees of the employer. 18
‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 19
‘‘(A) CREDIT IS REFUNDABLE.—If the 20
amount of the credit under subsection (a) exceeds 21
the limitation of paragraph (1) for any calendar 22
quarter, such excess shall be treated as an over-23
payment that shall be refunded under sections 24
6402(a) and 6413(b). 25
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‘‘(B) CREDIT MAY BE ADVANCED.—In an-1
ticipation of the credit, including the refundable 2
portion under subparagraph (A), the credit may 3
be advanced, according to forms and instructions 4
provided by the Secretary, up to an amount cal-5
culated under subsection (a) through the end of 6
the most recent payroll period in the quarter. 7
‘‘(C) TREATMENT OF DEPOSITS.—The Sec-8
retary shall waive any penalty under section 9
6656 for any failure to make a deposit of the tax 10
imposed by section 3111(b), or so much of the 11
taxes imposed under section 3221(a) as are at-12
tributable to the rate in effect under section 13
3111(b), if the Secretary determines that such 14
failure was due to the anticipation of the credit 15
allowed under this section. 16
‘‘(D) TREATMENT OF PAYMENTS.—For pur-17
poses of section 1324 of title 31, United States 18
Code, any amounts due to an employer under 19
this paragraph shall be treated in the same man-20
ner as a refund due from a credit provision re-21
ferred to in subsection (b)(2) of such section. 22
‘‘(3) OVERSTATEMENTS.—Any overstatement of 23
the credit to which a person is entitled under this sec-24
tion (and any amount paid by the Secretary as a re-25
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† HR 1319 EAS
sult of such overstatement) shall be treated as an un-1
derpayment by such person of the taxes described in 2
paragraph (1) and may be assessed and collected by 3
the Secretary in the same manner as such taxes. 4
‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of this 5
section, the term ‘person’ includes the government of any 6
State or political subdivision thereof, any Indian tribal 7
government (as defined in section 139E(c)(1)), any agency 8
or instrumentality of any of the foregoing, and any agency 9
or instrumentality of the Government of the United States 10
that is described in section 501(c)(1) and exempt from tax-11
ation under section 501(a). 12
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes of 13
chapter 1, the gross income of any person allowed a credit 14
under this section shall be increased for the taxable year 15
which includes the last day of any calendar quarter with 16
respect to which such credit is allowed by the amount of 17
such credit. No credit shall be allowed under this section 18
with respect to any amount which is taken into account 19
as qualified wages under section 2301 of the CARES Act 20
or section 3134 of this title or as qualified health plan ex-21
penses under section 7001(d) or 7003(d) of the Families 22
First Coronavirus Response Act or section 3131 or 3132 23
of this title. 24
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‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.— 1
Notwithstanding section 6501, the limitation on the time 2
period for the assessment of any amount attributable to a 3
credit claimed under this section shall not expire before the 4
date that is 5 years after the later of— 5
‘‘(1) the date on which the original return which 6
includes the calendar quarter with respect to which 7
such credit is determined is filed, or 8
‘‘(2) the date on which such return is treated as 9
filed under section 6501(b)(2). 10
‘‘(g) REGULATIONS.—The Secretary shall issue such 11
regulations, or other guidance, forms, instructions, and 12
publications, as may be necessary or appropriate to carry 13
out this section, including— 14
‘‘(1) the requirement to report information or the 15
establishment of other methods for verifying the cor-16
rect amounts of reimbursements under this section, 17
‘‘(2) the application of this section to group 18
health plans that are multiemployer plans (as defined 19
in section 3(37) of the Employee Retirement Income 20
Security Act of 1974), 21
‘‘(3) to allow the advance payment of the credit 22
determined under subsection (a), subject to the limita-23
tions provided in this section, based on such informa-24
tion as the Secretary shall require, 25
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‘‘(4) to provide for the reconciliation of such ad-1
vance payment with the amount of the credit at the 2
time of filing the return of tax for the applicable 3
quarter or taxable year, and 4
‘‘(5) allowing the credit to third party payors 5
(including professional employer organizations, cer-6
tified professional employer organizations, or agents 7
under section 3504).’’. 8
(B) CLERICAL AMENDMENT.—The table of 9
sections for subchapter B of chapter 65 of the In-10
ternal Revenue Code of 1986 is amended by add-11
ing at the end the following new item: 12
‘‘Sec. 6432. Continuation coverage premium assistance.’’.
(C) EFFECTIVE DATE.—The amendments 13
made by this paragraph shall apply to pre-14
miums to which subsection (a)(1)(A) applies and 15
wages paid on or after April 1, 2021. 16
(D) SPECIAL RULE IN CASE OF EMPLOYEE 17
PAYMENT THAT IS NOT REQUIRED UNDER THIS 18
SECTION.— 19
(i) IN GENERAL.—In the case of an as-20
sistance eligible individual who pays, with 21
respect any period of coverage to which sub-22
section (a)(1)(A) applies, any amount of the 23
premium for such coverage that the indi-24
vidual would have (but for this Act) been 25
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† HR 1319 EAS
required to pay, the person to whom such 1
payment is payable shall reimburse such in-2
dividual for the amount of such premium 3
paid. 4
(ii) CREDIT OF REIMBURSEMENT.—A 5
person to which clause (i) applies shall be 6
allowed a credit in the manner provided 7
under section 6432 of the Internal Revenue 8
Code of 1986 for any payment made to the 9
employee under such clause. 10
(iii) PAYMENT OF CREDITS.—Any per-11
son to which clause (i) applies shall make 12
the payment required under such clause to 13
the individual not later than 60 days after 14
the date on which such individual made the 15
premium payment. 16
(2) PENALTY FOR FAILURE TO NOTIFY HEALTH 17
PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM 18
ASSISTANCE.— 19
(A) IN GENERAL.—Part I of subchapter B 20
of chapter 68 of the Internal Revenue Code of 21
1986 is amended by adding at the end the fol-22
lowing new section: 23
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‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH 1
PLAN OF CESSATION OF ELIGIBILITY FOR 2
CONTINUATION COVERAGE PREMIUM ASSIST-3
ANCE. 4
‘‘(a) IN GENERAL.—Except in the case of a failure de-5
scribed in subsection (b) or (c), any person required to no-6
tify a group health plan under section 9501(a)(2)(B) of the 7
American Rescue Plan Act of 2021 who fails to make such 8
a notification at such time and in such manner as the Sec-9
retary of Labor may require shall pay a penalty of $250 10
for each such failure. 11
‘‘(b) INTENTIONAL FAILURE.—In the case of any such 12
failure that is fraudulent, such person shall pay a penalty 13
equal to the greater of— 14
‘‘(1) $250, or 15
‘‘(2) 110 percent of the premium assistance pro-16
vided under section 9501(a)(1)(A) of the American 17
Rescue Plan Act of 2021 after termination of eligi-18
bility under such section. 19
‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty 20
shall be imposed under this section with respect to any fail-21
ure if it is shown that such failure is due to reasonable 22
cause and not to willful neglect.’’. 23
(B) CLERICAL AMENDMENT.—The table of 24
sections of part I of subchapter B of chapter 68 25
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† HR 1319 EAS
of such Code is amended by adding at the end 1
the following new item: 2
‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility
for continuation coverage premium assistance.’’.
(3) COORDINATION WITH HCTC.— 3
(A) IN GENERAL.—Section 35(g)(9) of the 4
Internal Revenue Code of 1986 is amended to 5
read as follows: 6
‘‘(9) CONTINUATION COVERAGE PREMIUM ASSIST-7
ANCE.—In the case of an assistance eligible indi-8
vidual who receives premium assistance for continu-9
ation coverage under section 9501(a)(1) of the Amer-10
ican Rescue Plan Act of 2021 for any month during 11
the taxable year, such individual shall not be treated 12
as an eligible individual, a certified individual, or a 13
qualifying family member for purposes of this section 14
or section 7527 with respect to such month.’’. 15
(B) EFFECTIVE DATE.—The amendment 16
made by subparagraph (A) shall apply to tax-17
able years ending after the date of the enactment 18
of this Act. 19
(4) EXCLUSION OF CONTINUATION COVERAGE 20
PREMIUM ASSISTANCE FROM GROSS INCOME.— 21
(A) IN GENERAL.—Part III of subchapter B 22
of chapter 1 of the Internal Revenue Code of 23
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† HR 1319 EAS
1986 is amended by inserting after section 139H 1
the following new section: 2
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSIST-3
ANCE. 4
‘‘In the case of an assistance eligible individual (as 5
defined in subsection (a)(3) of section 9501 of the American 6
Rescue Plan Act of 2021), gross income does not include 7
any premium assistance provided under subsection (a)(1) 8
of such section.’’. 9
(B) CLERICAL AMENDMENT.—The table of 10
sections for part III of subchapter B of chapter 11
1 of such Code is amended by inserting after the 12
item relating to section 139H the following new 13
item: 14
‘‘Sec. 139I. Continuation coverage premium assistance.’’.
(C) EFFECTIVE DATE.—The amendments 15
made by this paragraph shall apply to taxable 16
years ending after the date of the enactment of 17
this Act. 18
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† HR 1319 EAS
Subtitle G—Promoting Economic 1
Security 2
PART 1—2021 RECOVERY REBATES TO 3
INDIVIDUALS 4
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS. 5
(a) IN GENERAL.—Subchapter B of chapter 65 of the 6
Internal Revenue Code of 1986 is amended by inserting 7
after section 6428A the following new section: 8
‘‘SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS. 9
‘‘(a) IN GENERAL.—In the case of an eligible indi-10
vidual, there shall be allowed as a credit against the tax 11
imposed by subtitle A for the first taxable year beginning 12
in 2021 an amount equal to the 2021 rebate amount deter-13
mined for such taxable year. 14
‘‘(b) 2021 REBATE AMOUNT.—For purposes of this sec-15
tion, the term ‘2021 rebate amount’ means, with respect to 16
any taxpayer for any taxable year, the sum of— 17
‘‘(1) $1,400 ($2,800 in the case of a joint re-18
turn), plus 19
‘‘(2) $1,400 multiplied by the number of depend-20
ents of the taxpayer for such taxable year. 21
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this sec-22
tion, the term ‘eligible individual’ means any individual 23
other than— 24
‘‘(1) any nonresident alien individual, 25
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† HR 1319 EAS
‘‘(2) any individual who is a dependent of an-1
other taxpayer for a taxable year beginning in the 2
calendar year in which the individual’s taxable year 3
begins, and 4
‘‘(3) an estate or trust. 5
‘‘(d) LIMITATION BASED ON ADJUSTED GROSS IN-6
COME.— 7
‘‘(1) IN GENERAL.—The amount of the credit al-8
lowed by subsection (a) (determined without regard to 9
this subsection and subsection (f)) shall be reduced 10
(but not below zero) by the amount which bears the 11
same ratio to such credit (as so determined) as— 12
‘‘(A) the excess of— 13
‘‘(i) the taxpayer’s adjusted gross in-14
come for such taxable year, over 15
‘‘(ii) $75,000, bears to 16
‘‘(B) $5,000. 17
‘‘(2) SPECIAL RULES.— 18
‘‘(A) JOINT RETURN OR SURVIVING 19
SPOUSE.—In the case of a joint return or a sur-20
viving spouse (as defined in section 2(a)), para-21
graph (1) shall be applied by substituting 22
‘$150,000’ for ‘$75,000’ and ‘$10,000’ for 23
‘$5,000’. 24
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‘‘(B) HEAD OF HOUSEHOLD.—In the case of 1
a head of household (as defined in section 2(b)), 2
paragraph (1) shall be applied by substituting 3
‘$112,500’ for ‘$75,000’ and ‘$7,500’ for ‘$5,000’. 4
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 5
‘‘(1) DEPENDENT DEFINED.—For purposes of 6
this section, the term ‘dependent’ has the meaning 7
given such term by section 152. 8
‘‘(2) IDENTIFICATION NUMBER REQUIREMENT.— 9
‘‘(A) IN GENERAL.—In the case of a return 10
other than a joint return, the $1,400 amount in 11
subsection (b)(1) shall be treated as being zero 12
unless the taxpayer includes the valid identifica-13
tion number of the taxpayer on the return of tax 14
for the taxable year. 15
‘‘(B) JOINT RETURNS.—In the case of a 16
joint return, the $2,800 amount in subsection 17
(b)(1) shall be treated as being— 18
‘‘(i) $1,400 if the valid identification 19
number of only 1 spouse is included on the 20
return of tax for the taxable year, and 21
‘‘(ii) zero if the valid identification 22
number of neither spouse is so included. 23
‘‘(C) DEPENDENTS.—A dependent shall not 24
be taken into account under subsection (b)(2) un-25
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† HR 1319 EAS
less the valid identification number of such de-1
pendent is included on the return of tax for the 2
taxable year. 3
‘‘(D) VALID IDENTIFICATION NUMBER.— 4
‘‘(i) IN GENERAL.—For purposes of 5
this paragraph, the term ‘valid identifica-6
tion number’ means a social security num-7
ber issued to an individual by the Social 8
Security Administration on or before the 9
due date for filing the return for the taxable 10
year. 11
‘‘(ii) ADOPTION TAXPAYER IDENTIFICA-12
TION NUMBER.—For purposes of subpara-13
graph (C), in the case of a dependent who 14
is adopted or placed for adoption, the term 15
‘valid identification number’ shall include 16
the adoption taxpayer identification num-17
ber of such dependent. 18
‘‘(E) SPECIAL RULE FOR MEMBERS OF THE 19
ARMED FORCES.—Subparagraph (B) shall not 20
apply in the case where at least 1 spouse was a 21
member of the Armed Forces of the United States 22
at any time during the taxable year and the 23
valid identification number of at least 1 spouse 24
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† HR 1319 EAS
is included on the return of tax for the taxable 1
year. 2
‘‘(F) COORDINATION WITH CERTAIN AD-3
VANCE PAYMENTS.—In the case of any payment 4
determined pursuant to subsection (g)(6), a valid 5
identification number shall be treated for pur-6
poses of this paragraph as included on the tax-7
payer’s return of tax if such valid identification 8
number is available to the Secretary as described 9
in such subsection. 10
‘‘(G) MATHEMATICAL OR CLERICAL ERROR 11
AUTHORITY.—Any omission of a correct valid 12
identification number required under this para-13
graph shall be treated as a mathematical or cler-14
ical error for purposes of applying section 15
6213(g)(2) to such omission. 16
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 17
credit allowed by subsection (a) shall be treated as al-18
lowed by subpart C of part IV of subchapter A of 19
chapter 1. 20
‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF 21
CREDIT.— 22
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—The 23
amount of the credit which would (but for this para-24
graph) be allowable under subsection (a) shall be re-25
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† HR 1319 EAS
duced (but not below zero) by the aggregate refunds 1
and credits made or allowed to the taxpayer (or, ex-2
cept as otherwise provided by the Secretary, any de-3
pendent of the taxpayer) under subsection (g). Any 4
failure to so reduce the credit shall be treated as aris-5
ing out of a mathematical or clerical error and as-6
sessed according to section 6213(b)(1). 7
‘‘(2) JOINT RETURNS.—Except as otherwise pro-8
vided by the Secretary, in the case of a refund or 9
credit made or allowed under subsection (g) with re-10
spect to a joint return, half of such refund or credit 11
shall be treated as having been made or allowed to 12
each individual filing such return. 13
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 14
‘‘(1) IN GENERAL.—Subject to paragraphs (5) 15
and (6), each individual who was an eligible indi-16
vidual for such individual’s first taxable year begin-17
ning in 2019 shall be treated as having made a pay-18
ment against the tax imposed by chapter 1 for such 19
taxable year in an amount equal to the advance re-20
fund amount for such taxable year. 21
‘‘(2) ADVANCE REFUND AMOUNT.— 22
‘‘(A) IN GENERAL.—For purposes of para-23
graph (1), the advance refund amount is the 24
amount that would have been allowed as a credit 25
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† HR 1319 EAS
under this section for such taxable year if this 1
section (other than subsection (f) and this sub-2
section) had applied to such taxable year. 3
‘‘(B) TREATMENT OF DECEASED INDIVID-4
UALS.—For purposes of determining the advance 5
refund amount with respect to such taxable 6
year— 7
‘‘(i) any individual who was deceased 8
before January 1, 2021, shall be treated for 9
purposes of applying subsection (e)(2) in 10
the same manner as if the valid identifica-11
tion number of such person was not in-12
cluded on the return of tax for such taxable 13
year (except that subparagraph (E) thereof 14
shall not apply), 15
‘‘(ii) notwithstanding clause (i), in the 16
case of a joint return with respect to which 17
only 1 spouse is deceased before January 1, 18
2021, such deceased spouse was a member of 19
the Armed Forces of the United States at 20
any time during the taxable year, and the 21
valid identification number of such deceased 22
spouse is included on the return of tax for 23
the taxable year, the valid identification 24
number of 1 (and only 1) spouse shall be 25
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† HR 1319 EAS
treated as included on the return of tax for 1
the taxable year for purposes of applying 2
subsection (e)(2)(B) with respect to such 3
joint return, and 4
‘‘(iii) no amount shall be determined 5
under subsection (e)(2) with respect to any 6
dependent of the taxpayer if the taxpayer 7
(both spouses in the case of a joint return) 8
was deceased before January 1, 2021. 9
‘‘(3) TIMING AND MANNER OF PAYMENTS.—The 10
Secretary shall, subject to the provisions of this title 11
and consistent with rules similar to the rules of sub-12
paragraphs (B) and (C) of section 6428A(f)(3), re-13
fund or credit any overpayment attributable to this 14
subsection as rapidly as possible, consistent with a 15
rapid effort to make payments attributable to such 16
overpayments electronically if appropriate. No refund 17
or credit shall be made or allowed under this sub-18
section after December 31, 2021. 19
‘‘(4) NO INTEREST.—No interest shall be allowed 20
on any overpayment attributable to this subsection. 21
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 22
FILED A RETURN OF TAX FOR 2020.— 23
‘‘(A) APPLICATION TO 2020 RETURNS FILED 24
AT TIME OF INITIAL DETERMINATION.—If, at the 25
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time of any determination made pursuant to 1
paragraph (3), the individual referred to in 2
paragraph (1) has filed a return of tax for the 3
individual’s first taxable year beginning in 4
2020, paragraph (1) shall be applied with re-5
spect to such individual by substituting ‘2020’ 6
for ‘2019’. 7
‘‘(B) ADDITIONAL PAYMENT.— 8
‘‘(i) IN GENERAL.—In the case of any 9
individual who files, before the additional 10
payment determination date, a return of 11
tax for such individual’s first taxable year 12
beginning in 2020, the Secretary shall make 13
a payment (in addition to any payment 14
made under paragraph (1)) to such indi-15
vidual equal to the excess (if any) of— 16
‘‘(I) the amount which would be 17
determined under paragraph (1) (after 18
the application of subparagraph (A)) 19
by applying paragraph (1) as of the 20
additional payment determination 21
date, over 22
‘‘(II) the amount of any payment 23
made with respect to such individual 24
under paragraph (1). 25
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‘‘(ii) ADDITIONAL PAYMENT DETER-1
MINATION DATE.—The term ‘additional 2
payment determination date’ means the 3
earlier of— 4
‘‘(I) the date which is 90 days 5
after the 2020 calendar year filing 6
deadline, or 7
‘‘(II) September 1, 2021. 8
‘‘(iii) 2020 CALENDAR YEAR FILING 9
DEADLINE.—The term ‘2020 calendar year 10
filing deadline’ means the date specified in 11
section 6072(a) with respect to returns for 12
calendar year 2020. Such date shall be de-13
termined after taking into account any pe-14
riod disregarded under section 7508A if 15
such disregard applies to substantially all 16
returns for calendar year 2020 to which sec-17
tion 6072(a) applies. 18
‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS 19
WHO HAVE NOT FILED A RETURN OF TAX FOR 2019 OR 20
2020 AT TIME OF DETERMINATION.—In the case of any 21
individual who, at the time of any determination 22
made pursuant to paragraph (3), has filed a tax re-23
turn for neither the year described in paragraph (1) 24
nor for the year described in paragraph (5)(A), the 25
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Secretary shall, consistent with rules similar to the 1
rules of section 6428A(f)(5)(H)(i), apply paragraph 2
(1) on the basis of information available to the Sec-3
retary and shall, on the basis of such information, de-4
termine the advance refund amount with respect to 5
such individual without regard to subsection (d) un-6
less the Secretary has reason to know that such 7
amount would otherwise be reduced by reason of such 8
subsection. 9
‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-10
ING RETURN.—Solely for purposes of this subsection, 11
a return of tax shall not be treated as filed until such 12
return has been processed by the Internal Revenue 13
Service. 14
‘‘(8) RESTRICTION ON USE OF CERTAIN PRE-15
VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 16
made by the Secretary to individuals under this sec-17
tion shall not be in the form of an increase in the bal-18
ance of any previously issued prepaid debit card if, 19
as of the time of the issuance of such card, such card 20
was issued solely for purposes of making payments 21
under section 6428 or 6428A. 22
‘‘(h) REGULATIONS.—The Secretary shall prescribe 23
such regulations or other guidance as may be necessary or 24
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appropriate to carry out the purposes of this section, in-1
cluding— 2
‘‘(1) regulations or other guidance providing tax-3
payers the opportunity to provide the Secretary infor-4
mation sufficient to allow the Secretary to make pay-5
ments to such taxpayers under subsection (g) (includ-6
ing the determination of the amount of such pay-7
ment) if such information is not otherwise available 8
to the Secretary, and 9
‘‘(2) regulations or other guidance to ensure to 10
the maximum extent administratively practicable 11
that, in determining the amount of any credit under 12
subsection (a) and any credit or refund under sub-13
section (g), an individual is not taken into account 14
more than once, including by different taxpayers and 15
including by reason of a change in joint return status 16
or dependent status between the taxable year for 17
which an advance refund amount is determined and 18
the taxable year for which a credit under subsection 19
(a) is determined. 20
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-21
bust and comprehensive outreach program to ensure that 22
all taxpayers described in subsection (h)(1) learn of their 23
eligibility for the advance refunds and credits under sub-24
section (g); are advised of the opportunity to receive such 25
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advance refunds and credits as provided under subsection 1
(h)(1); and are provided assistance in applying for such 2
advance refunds and credits.’’. 3
(b) TREATMENT OF CERTAIN POSSESSIONS.— 4
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 5
CODE TAX SYSTEMS.—The Secretary of the Treasury 6
shall pay to each possession of the United States 7
which has a mirror code tax system amounts equal to 8
the loss (if any) to that possession by reason of the 9
amendments made by this section. Such amounts 10
shall be determined by the Secretary of the Treasury 11
based on information provided by the government of 12
the respective possession. 13
(2) PAYMENTS TO OTHER POSSESSIONS.—The 14
Secretary of the Treasury shall pay to each possession 15
of the United States which does not have a mirror 16
code tax system amounts estimated by the Secretary 17
of the Treasury as being equal to the aggregate bene-18
fits (if any) that would have been provided to resi-19
dents of such possession by reason of the amendments 20
made by this section if a mirror code tax system had 21
been in effect in such possession. The preceding sen-22
tence shall not apply unless the respective possession 23
has a plan, which has been approved by the Secretary 24
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of the Treasury, under which such possession will 1
promptly distribute such payments to its residents. 2
(3) INCLUSION OF ADMINISTRATIVE EXPENSES.— 3
The Secretary of the Treasury shall pay to each pos-4
session of the United States to which the Secretary 5
makes a payment under paragraph (1) or (2) an 6
amount equal to the lesser of— 7
(A) the increase (if any) of the administra-8
tive expenses of such possession— 9
(i) in the case of a possession described 10
in paragraph (1), by reason of the amend-11
ments made by this section, and 12
(ii) in the case of a possession de-13
scribed in paragraph (2), by reason of car-14
rying out the plan described in such para-15
graph, or 16
(B) $500,000 ($10,000,000 in the case of 17
Puerto Rico). 18
The amount described in subparagraph (A) shall be 19
determined by the Secretary of the Treasury based on 20
information provided by the government of the respec-21
tive possession. 22
(4) COORDINATION WITH CREDIT ALLOWED 23
AGAINST UNITED STATES INCOME TAXES.—No credit 24
shall be allowed against United States income taxes 25
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under section 6428B of the Internal Revenue Code of 1
1986 (as added by this section), nor shall any credit 2
or refund be made or allowed under subsection (g) of 3
such section, to any person— 4
(A) to whom a credit is allowed against 5
taxes imposed by the possession by reason of the 6
amendments made by this section, or 7
(B) who is eligible for a payment under a 8
plan described in paragraph (2). 9
(5) MIRROR CODE TAX SYSTEM.—For purposes 10
of this subsection, the term ‘‘mirror code tax system’’ 11
means, with respect to any possession of the United 12
States, the income tax system of such possession if the 13
income tax liability of the residents of such possession 14
under such system is determined by reference to the 15
income tax laws of the United States as if such pos-16
session were the United States. 17
(6) TREATMENT OF PAYMENTS.—For purposes of 18
section 1324 of title 31, United States Code, the pay-19
ments under this subsection shall be treated in the 20
same manner as a refund due from a credit provision 21
referred to in subsection (b)(2) of such section. 22
(c) ADMINISTRATIVE PROVISIONS.— 23
(1) DEFINITION OF DEFICIENCY.—Section 24
6211(b)(4)(A) of the Internal Revenue Code of 1986 25
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is amended by striking ‘‘6428, and 6428A’’ and in-1
serting ‘‘6428, 6428A, and 6428B’’. 2
(2) EXCEPTION FROM REDUCTION OR OFFSET.— 3
Any refund payable by reason of section 6428B(g) of 4
the Internal Revenue Code of 1986 (as added by this 5
section), or any such refund payable by reason of sub-6
section (b) of this section, shall not be— 7
(A) subject to reduction or offset pursuant 8
to subsection (c), (d), (e), or (f) of section 6402 9
of the Internal Revenue Code of 1986 or any 10
similar authority permitting offset, or 11
(B) reduced or offset by other assessed Fed-12
eral taxes that would otherwise be subject to levy 13
or collection. 14
(3) CONFORMING AMENDMENTS.— 15
(A) Paragraph (2) of section 1324(b) of title 16
31, United States Code, is amended by inserting 17
‘‘6428B,’’ after ‘‘6428A,’’. 18
(B) The table of sections for subchapter B of 19
chapter 65 of the Internal Revenue Code of 1986 20
is amended by inserting after the item relating 21
to section 6428A the following new item: 22
‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’.
(d) APPROPRIATIONS.—Immediately upon the enact-23
ment of this Act, in addition to amounts otherwise avail-24
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able, there are appropriated for fiscal year 2021, out of any 1
money in the Treasury not otherwise appropriated: 2
(1) $1,464,500,000 to remain available until 3
September 30, 2023 for necessary expenses for the In-4
ternal Revenue Service for the administration of the 5
advance payments, the provision of taxpayer assist-6
ance, and the furtherance of integrated, modernized, 7
and secure Internal Revenue Service systems, of which 8
up to $20,000,000 is available for premium pay for 9
services related to the development of information 10
technology as determined by the Commissioner of the 11
Internal Revenue occurring between January 1, 2020 12
and December 31, 2022, and all of which shall supple-13
ment and not supplant any other appropriations that 14
may be available for this purpose. 15
(2) $7,000,000 to remain available until Sep-16
tember 30, 2022, for necessary expenses for the Bu-17
reau of the Fiscal Service to carry out this section 18
(and the amendments made by this section), which 19
shall supplement and not supplant any other appro-20
priations that may be available for this purpose, and 21
(3) $8,000,000 to remain available until Sep-22
tember 30, 2023, for the Treasury Inspector General 23
for Tax Administration for the purposes of overseeing 24
activities related to the administration of this section 25
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(and the amendments made by this section), which 1
shall supplement and not supplant any other appro-2
priations that may be available for this purpose. 3
PART 2—CHILD TAX CREDIT 4
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021. 5
(a) IN GENERAL.—Section 24 of the Internal Revenue 6
Code of 1986 is amended by adding at the end the following 7
new subsection: 8
‘‘(i) SPECIAL RULES FOR 2021.—In the case of any 9
taxable year beginning after December 31, 2020, and before 10
January 1, 2022— 11
‘‘(1) REFUNDABLE CREDIT.—If the taxpayer (in 12
the case of a joint return, either spouse) has a prin-13
cipal place of abode in the United States (determined 14
as provided in section 32) for more than one-half of 15
the taxable year or is a bona fide resident of Puerto 16
Rico (within the meaning of section 937(a)) for such 17
taxable year— 18
‘‘(A) subsection (d) shall not apply, and 19
‘‘(B) so much of the credit determined under 20
subsection (a) (after application of subparagraph 21
(A)) as does not exceed the amount of such credit 22
which would be so determined without regard to 23
subsection (h)(4) shall be allowed under subpart 24
C (and not allowed under this subpart). 25
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‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT 1
AS QUALIFYING CHILDREN.—This section shall be ap-2
plied— 3
‘‘(A) by substituting ‘age 18’ for ‘age 17’ in 4
subsection (c)(1), and 5
‘‘(B) by substituting ‘described in subsection 6
(c) (determined after the application of sub-7
section (i)(2)(A))’ for ‘described in subsection (c)’ 8
in subsection (h)(4)(A). 9
‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall 10
not apply and subsection (a) shall be applied by sub-11
stituting ‘$3,000 ($3,600 in the case of a qualifying 12
child who has not attained age 6 as of the close of the 13
calendar year in which the taxable year of the tax-14
payer begins)’ for ‘$1,000’. 15
‘‘(4) REDUCTION OF INCREASED CREDIT AMOUNT 16
BASED ON MODIFIED ADJUSTED GROSS INCOME.— 17
‘‘(A) IN GENERAL.—The amount of the 18
credit allowable under subsection (a) (determined 19
without regard to subsection (b)) shall be reduced 20
by $50 for each $1,000 (or fraction thereof) by 21
which the taxpayer’s modified adjusted gross in-22
come (as defined in subsection (b)) exceeds the 23
applicable threshold amount. 24
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‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 1
For purposes of this paragraph, the term ‘appli-2
cable threshold amount’ means— 3
‘‘(i) $150,000, in the case of a joint re-4
turn or surviving spouse (as defined in sec-5
tion 2(a)) , 6
‘‘(ii) $112,500, in the case of a head of 7
household (as defined in section 2(b)), and 8
‘‘(iii) $75,000, in any other case. 9
‘‘(C) LIMITATION ON REDUCTION.— 10
‘‘(i) IN GENERAL.—The amount of the 11
reduction under subparagraph (A) shall not 12
exceed the lesser of— 13
‘‘(I) the applicable credit increase 14
amount, or 15
‘‘(II) 5 percent of the applicable 16
phaseout threshold range. 17
‘‘(ii) APPLICABLE CREDIT INCREASE 18
AMOUNT.—For purposes of this subpara-19
graph, the term ‘applicable credit increase 20
amount’ means the excess (if any) of— 21
‘‘(I) the amount of the credit al-22
lowable under this section for the tax-23
able year determined without regard to 24
this paragraph and subsection (b), over 25
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‘‘(II) the amount of such credit as 1
so determined and without regard to 2
paragraph (3). 3
‘‘(iii) APPLICABLE PHASEOUT 4
THRESHOLD RANGE.—For purposes of this 5
subparagraph, the term ‘applicable phaseout 6
threshold range’ means the excess of— 7
‘‘(I) the threshold amount appli-8
cable to the taxpayer under subsection 9
(b) (determined after the application of 10
subsection (h)(3)), over 11
‘‘(II) the applicable threshold 12
amount applicable to the taxpayer 13
under this paragraph. 14
‘‘(D) COORDINATION WITH LIMITATION ON 15
OVERALL CREDIT.—Subsection (b) shall be ap-16
plied by substituting ‘the credit allowable under 17
subsection (a) (determined after the application 18
of subsection (i)(4)(A)’ for ‘the credit allowable 19
under subsection (a)’.’’. 20
(b) ADVANCE PAYMENT OF CREDIT.— 21
(1) IN GENERAL.—Chapter 77 of such Code is 22
amended by inserting after section 7527 the following 23
new section: 24
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‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 1
‘‘(a) IN GENERAL.—The Secretary shall establish a 2
program for making periodic payments to taxpayers which, 3
in the aggregate during any calendar year, equal the an-4
nual advance amount determined with respect to such tax-5
payer for such calendar year. Except as provided in sub-6
section (b)(3)(B), the periodic payments made to any tax-7
payer for any calendar year shall be in equal amounts. 8
‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of this 9
section— 10
‘‘(1) IN GENERAL.—Except as otherwise provided 11
in this subsection, the term ‘annual advance amount’ 12
means, with respect to any taxpayer for any calendar 13
year, the amount (if any) which is estimated by the 14
Secretary as being equal to 50 percent of the amount 15
which would be treated as allowed under subpart C 16
of part IV of subchapter A of chapter 1 by reason of 17
section 24(i)(1) for the taxpayer’s taxable year begin-18
ning in such calendar year if— 19
‘‘(A) the status of the taxpayer as a tax-20
payer described in section 24(i)(1) is determined 21
with respect to the reference taxable year, 22
‘‘(B) the taxpayer’s modified adjusted gross 23
income for such taxable year is equal to the tax-24
payer’s modified adjusted gross income for the 25
reference taxable year, 26
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‘‘(C) the only children of such taxpayer for 1
such taxable year are qualifying children prop-2
erly claimed on the taxpayer’s return of tax for 3
the reference taxable year, and 4
‘‘(D) the ages of such children (and the sta-5
tus of such children as qualifying children) are 6
determined for such taxable year by taking into 7
account the passage of time since the reference 8
taxable year. 9
‘‘(2) REFERENCE TAXABLE YEAR.—Except as 10
provided in paragraph (3)(A), the term ‘reference tax-11
able year’ means, with respect to any taxpayer for 12
any calendar year, the taxpayer’s taxable year begin-13
ning in the preceding calendar year or, in the case 14
of taxpayer who did not file a return of tax for such 15
taxable year, the taxpayer’s taxable year beginning in 16
the second preceding calendar year. 17
‘‘(3) MODIFICATIONS DURING CALENDAR YEAR.— 18
‘‘(A) IN GENERAL.—The Secretary may 19
modify, during any calendar year, the annual 20
advance amount with respect to any taxpayer 21
for such calendar year to take into account— 22
‘‘(i) a return of tax filed by such tax-23
payer during such calendar year (and the 24
taxable year to which such return relates 25
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may be taken into account as the reference 1
taxable year), and 2
‘‘(ii) any other information provided 3
by the taxpayer to the Secretary which al-4
lows the Secretary to determine payments 5
under subsection (a) which, in the aggregate 6
during any taxable year of the taxpayer, 7
more closely total the Secretary’s estimate of 8
the amount treated as allowed under sub-9
part C of part IV of subchapter A of chapter 10
1 by reason of section 24(i)(1) for such tax-11
able year of such taxpayer. 12
‘‘(B) ADJUSTMENT TO REFLECT EXCESS OR 13
DEFICIT IN PRIOR PAYMENTS.—In the case of 14
any modification of the annual advance amount 15
under subparagraph (A), the Secretary may ad-16
just the amount of any periodic payment made 17
after the date of such modification to properly 18
take into account the amount by which any peri-19
odic payment made before such date was greater 20
than or less than the amount that such payment 21
would have been on the basis of the annual ad-22
vance amount as so modified. 23
‘‘(4) DETERMINATION OF STATUS.—If informa-24
tion contained in the taxpayer’s return of tax for the 25
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reference taxable year does not establish the status of 1
the taxpayer as being described in section 24(i)(1), 2
the Secretary shall, for purposes of paragraph (1)(A), 3
determine such status based on information known to 4
the Secretary. 5
‘‘(5) TREATMENT OF CERTAIN DEATHS.—A child 6
shall not be taken into account in determining the an-7
nual advance amount under paragraph (1) if the 8
death of such child is known to the Secretary as of 9
the beginning of the calendar year for which the esti-10
mate under such paragraph is made. 11
‘‘(c) ON-LINE INFORMATION PORTAL.—The Secretary 12
shall establish an on-line portal which allows taxpayers 13
to— 14
‘‘(1) elect not to receive payments under this sec-15
tion, and 16
‘‘(2) provide information to the Secretary which 17
would be relevant to a modification under subsection 18
(b)(3)(B) of the annual advance amount, including 19
information regarding— 20
‘‘(A) a change in the number of the tax-21
payer’s qualifying children, including by reason 22
of the birth of a child, 23
‘‘(B) a change in the taxpayer’s marital 24
status, 25
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‘‘(C) a significant change in the taxpayer’s 1
income, and 2
‘‘(D) any other factor which the Secretary 3
may provide. 4
‘‘(d) NOTICE OF PAYMENTS.—Not later than January 5
31 of the calendar year following any calendar year during 6
which the Secretary makes one or more payments to any 7
taxpayer under this section, the Secretary shall provide 8
such taxpayer with a written notice which includes the tax-9
payer’s taxpayer identity (as defined in section 6103(b)(6)), 10
the aggregate amount of such payments made to such tax-11
payer during such calendar year, and such other informa-12
tion as the Secretary determines appropriate. 13
‘‘(e) ADMINISTRATIVE PROVISIONS.— 14
‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAY-15
MENT REQUIREMENT.—The payments made by the 16
Secretary under subsection (a) shall be made by elec-17
tronic funds transfer to the same extent and in the 18
same manner as if such payments were Federal pay-19
ments not made under this title. 20
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 21
similar to the rules of subparagraphs (B) and (C) of 22
section 6428A(f)(3) shall apply for purposes of this 23
section. 24
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‘‘(3) EXCEPTION FROM REDUCTION OR OFF-1
SET.—Any payment made to any individual under 2
this section shall not be— 3
‘‘(A) subject to reduction or offset pursuant 4
to subsection (c), (d), (e), or (f) of section 6402 5
or any similar authority permitting offset, or 6
‘‘(B) reduced or offset by other assessed Fed-7
eral taxes that would otherwise be subject to levy 8
or collection. 9
‘‘(4) APPLICATION OF ADVANCE PAYMENTS IN 10
THE POSSESSIONS OF THE UNITED STATES.— 11
‘‘(A) IN GENERAL.—The advance payment 12
amount determined under this section shall be 13
determined— 14
‘‘(i) by applying section 24(i)(1) with-15
out regard to the phrase ‘or is a bona fide 16
resident of Puerto Rico (within the meaning 17
of section 937(a))’, and 18
‘‘(ii) without regard to section 19
24(k)(3)(C)(ii)(I). 20
‘‘(B) MIRROR CODE POSSESSIONS.—In the 21
case of any possession of the United States with 22
a mirror code tax system (as defined in section 23
24(k)), this section shall not be treated as part 24
of the income tax laws of the United States for 25
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† HR 1319 EAS
purposes of determining the income tax law of 1
such possession unless such possession elects to 2
have this section be so treated. 3
‘‘(C) ADMINISTRATIVE EXPENSES OF AD-4
VANCE PAYMENTS.— 5
‘‘(i) MIRROR CODE POSSESSIONS.—In 6
the case of any possession described in sub-7
paragraph (B) which makes the election de-8
scribed in such subparagraph, the amount 9
otherwise paid by the Secretary to such pos-10
session under section 24(k)(1)(A) with re-11
spect to taxable years beginning in 2021 12
shall be increased by $300,000 if such pos-13
session has a plan, which has been approved 14
by the Secretary, for making advance pay-15
ments consistent with such election. 16
‘‘(ii) AMERICAN SAMOA.—The amount 17
otherwise paid by the Secretary to Amer-18
ican Samoa under subparagraph (A) of sec-19
tion 24(k)(3) with respect to taxable years 20
beginning in 2021 shall be increased by 21
$300,000 if the plan described in subpara-22
graph (B) of such section includes a pro-23
gram, which has been approved by the Sec-24
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† HR 1319 EAS
retary, for making advance payments under 1
rules similar to the rules of this section. 2
‘‘(iii) TIMING OF PAYMENT.—The Sec-3
retary may pay, upon the request of the 4
possession of the United States to which the 5
payment is to be made, the amount of the 6
increase determined under clause (i) or (ii) 7
immediately upon approval of the plan re-8
ferred to in such clause, respectively. 9
‘‘(f) APPLICATION.—No payments shall be made under 10
the program established under subsection (a) with respect 11
to— 12
‘‘(1) any period before July 1, 2021, or 13
‘‘(2) any period after December 31, 2021. 14
‘‘(g) REGULATIONS.—The Secretary shall issue such 15
regulations or other guidance as the Secretary determines 16
necessary or appropriate to carry out the purposes of this 17
section and subsections (i)(1) and (j) of section 24, includ-18
ing regulations or other guidance which provides for the 19
application of such provisions where the filing status of the 20
taxpayer for a taxable year is different from the status used 21
for determining the annual advance amount.’’. 22
(2) RECONCILIATION OF CREDIT AND ADVANCE 23
CREDIT.—Section 24 of such Code, as amended by the 24
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preceding provision of this Act, is amended by adding 1
at the end the following new subsection: 2
‘‘(j) RECONCILIATION OF CREDIT AND ADVANCE CRED-3
IT.— 4
‘‘(1) IN GENERAL.—The amount of the credit al-5
lowed under this section to any taxpayer for any tax-6
able year shall be reduced (but not below zero) by the 7
aggregate amount of payments made under section 8
7527A to such taxpayer during such taxable year. 9
Any failure to so reduce the credit shall be treated as 10
arising out of a mathematical or clerical error and 11
assessed according to section 6213(b)(1). 12
‘‘(2) EXCESS ADVANCE PAYMENTS.— 13
‘‘(A) IN GENERAL.—If the aggregate amount 14
of payments under section 7527A to the taxpayer 15
during the taxable year exceeds the amount of 16
the credit allowed under this section to such tax-17
payer for such taxable year (determined without 18
regard to paragraph (1)), the tax imposed by 19
this chapter for such taxable year shall be in-20
creased by the amount of such excess. Any failure 21
to so increase the tax shall be treated as arising 22
out of a mathematical or clerical error and as-23
sessed according to section 6213(b)(1). 24
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‘‘(B) SAFE HARBOR BASED ON MODIFIED 1
ADJUSTED GROSS INCOME.— 2
‘‘(i) IN GENERAL.—In the case of a 3
taxpayer whose modified adjusted gross in-4
come (as defined in subsection (b)) for the 5
taxable year does not exceed 200 percent of 6
the applicable income threshold, the amount 7
of the increase determined under subpara-8
graph (A) with respect to such taxpayer for 9
such taxable year shall be reduced (but not 10
below zero) by the safe harbor amount. 11
‘‘(ii) PHASE OUT OF SAFE HARBOR 12
AMOUNT.—In the case of a taxpayer whose 13
modified adjusted gross income (as defined 14
in subsection (b)) for the taxable year ex-15
ceeds the applicable income threshold, the 16
safe harbor amount otherwise in effect 17
under clause (i) shall be reduced by the 18
amount which bears the same ratio to such 19
amount as such excess bears to the applica-20
ble income threshold. 21
‘‘(iii) APPLICABLE INCOME THRESH-22
OLD.—For purposes of this subparagraph, 23
the term ‘applicable income threshold’ 24
means— 25
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‘‘(I) $60,000 in the case of a joint 1
return or surviving spouse (as defined 2
in section 2(a)), 3
‘‘(II) $50,000 in the case of a 4
head of household, and 5
‘‘(III) $40,000 in any other case. 6
‘‘(iv) SAFE HARBOR AMOUNT.—For 7
purposes of this subparagraph, the term 8
‘safe harbor amount’ means, with respect to 9
any taxable year, the product of— 10
‘‘(I) $2,000, multiplied by 11
‘‘(II) the excess (if any) of the 12
number of qualified children taken into 13
account in determining the annual ad-14
vance amount with respect to the tax-15
payer under section 7527A with re-16
spect to months beginning in such tax-17
able year, over the number of qualified 18
children taken into account in deter-19
mining the credit allowed under this 20
section for such taxable year.’’. 21
(3) COORDINATION WITH WAGE WITHHOLDING.— 22
Section 3402(f)(1)(C) of such Code is amended by 23
striking ‘‘section 24(a)’’ and inserting ‘‘section 24 24
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(determined after application of subsection (j) there-1
of)’’. 2
(4) CONFORMING AMENDMENTS.— 3
(A) Section 26(b)(2) of such Code is amend-4
ed by striking ‘‘and’’ at the end of subparagraph 5
(X), by striking the period at the end of subpara-6
graph (Y) and inserting ‘‘, and’’, and by adding 7
at the end the following new subparagraph: 8
‘‘(Z) section 24(j)(2) (relating to excess ad-9
vance payments).’’. 10
(B) Section 6211(b)(4)(A) of such Code, as 11
amended by the preceding provisions of this sub-12
title, is amended— 13
(i) by striking ‘‘24(d)’’ and inserting 14
‘‘24 by reason of subsections (d) and (i)(1) 15
thereof’’, and 16
(ii) by striking ‘‘and 6428B’’ and in-17
serting ‘‘6428B, and 7527A’’. 18
(C) Paragraph (2) of section 1324(b) of title 19
31, United States Code, is amended— 20
(i) by inserting ‘‘24,’’ before ‘‘25A’’, 21
and 22
(ii) by striking ‘‘ or 6431’’ and insert-23
ing ‘‘6431, or 7527A’’. 24
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(D) The table of sections for chapter 77 of 1
the Internal Revenue Code of 1986 is amended 2
by inserting after the item relating to section 3
7527 the following new item: 4
‘‘Sec. 7527A. Advance payment of child tax credit.’’.
(5) APPROPRIATIONS TO CARRY OUT ADVANCE 5
PAYMENTS.—Immediately upon the enactment of this 6
Act, in addition to amounts otherwise available, there 7
are appropriated for fiscal year 2021, out of any 8
money in the Treasury not otherwise appropriated: 9
(A) $397,200,000 to remain available until 10
September 30, 2022, for necessary expenses for 11
the Internal Revenue Service to carry out this 12
section (and the amendments made by this sec-13
tion), which shall supplement and not supplant 14
any other appropriations that may be available 15
for this purpose, and 16
(B) $16,200,000 to remain available until 17
September 30, 2022, for necessary expenses for 18
the Bureau of the Fiscal Service to carry out this 19
section (and the amendments made by this sec-20
tion), which shall supplement and not supplant 21
any other appropriations that may be available 22
for this purpose. 23
(c) EFFECTIVE DATE.— 24
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(1) IN GENERAL.—The amendments made by 1
this section shall apply to taxable years beginning 2
after December 31, 2020. 3
(2) ESTABLISHMENT OF ADVANCE PAYMENT PRO-4
GRAM.—The Secretary of the Treasury (or the Sec-5
retary’s designee) shall establish the program de-6
scribed in section 7527A of the Internal Revenue Code 7
of 1986 as soon as practicable after the date of the en-8
actment of this Act, except that the Secretary shall en-9
sure that the timing of the establishment of such pro-10
gram does not interfere with carrying out section 11
6428B(g) as rapidly as possible. 12
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSES-13
SIONS. 14
(a) IN GENERAL.—Section 24 of the Internal Revenue 15
Code of 1986, as amended by the preceding provisions of 16
this Act, is amended by adding at the end the following 17
new subsection: 18
‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.— 19
‘‘(1) MIRROR CODE POSSESSIONS.— 20
‘‘(A) IN GENERAL.—The Secretary shall pay 21
to each possession of the United States with a 22
mirror code tax system amounts equal to the loss 23
(if any) to that possession by reason of the appli-24
cation of this section (determined without regard 25
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to this subsection) with respect to taxable years 1
beginning after 2020. Such amounts shall be de-2
termined by the Secretary based on information 3
provided by the government of the respective pos-4
session. 5
‘‘(B) COORDINATION WITH CREDIT AL-6
LOWED AGAINST UNITED STATES INCOME 7
TAXES.—No credit shall be allowed under this 8
section for any taxable year to any individual to 9
whom a credit is allowable against taxes im-10
posed by a possession of the United States with 11
a mirror code tax system by reason of the appli-12
cation of this section in such possession for such 13
taxable year. 14
‘‘(C) MIRROR CODE TAX SYSTEM.—For pur-15
poses of this paragraph, the term ‘mirror code 16
tax system’ means, with respect to any posses-17
sion of the United States, the income tax system 18
of such possession if the income tax liability of 19
the residents of such possession under such sys-20
tem is determined by reference to the income tax 21
laws of the United States as if such possession 22
were the United States. 23
‘‘(2) PUERTO RICO.— 24
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‘‘(A) APPLICATION TO TAXABLE YEARS IN 1
2021.— 2
‘‘(i) For application of refundable 3
credit to residents of Puerto Rico, see sub-4
section (i)(1). 5
‘‘(ii) For nonapplication of advance 6
payment to residents of Puerto Rico, see sec-7
tion 7527A(e)(4)(A). 8
‘‘(B) APPLICATION TO TAXABLE YEARS 9
AFTER 2021.—In the case of any bona fide resi-10
dent of Puerto Rico (within the meaning of sec-11
tion 937(a)) for any taxable year beginning after 12
December 31, 2021— 13
‘‘(i) the credit determined under this 14
section shall be allowable to such resident, 15
and 16
‘‘(ii) subsection (d)(1)(B)(ii) shall be 17
applied without regard to the phrase ‘in the 18
case of a taxpayer with 3 or more quali-19
fying children’. 20
‘‘(3) AMERICAN SAMOA.— 21
‘‘(A) IN GENERAL.—The Secretary shall pay 22
to American Samoa amounts estimated by the 23
Secretary as being equal to the aggregate benefits 24
that would have been provided to residents of 25
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American Samoa by reason of the application of 1
this section for taxable years beginning after 2
2020 if the provisions of this section had been in 3
effect in American Samoa (applied as if Amer-4
ican Samoa were the United States and without 5
regard to the application of this section to bona 6
fide residents of Puerto Rico under subsection 7
(i)(1)). 8
‘‘(B) DISTRIBUTION REQUIREMENT.—Sub-9
paragraph (A) shall not apply unless American 10
Samoa has a plan, which has been approved by 11
the Secretary, under which American Samoa 12
will promptly distribute such payments to its 13
residents. 14
‘‘(C) COORDINATION WITH CREDIT AL-15
LOWED AGAINST UNITED STATES INCOME 16
TAXES.— 17
‘‘(i) IN GENERAL.—In the case of a 18
taxable year with respect to which a plan is 19
approved under subparagraph (B), this sec-20
tion (other than this subsection) shall not 21
apply to any individual eligible for a dis-22
tribution under such plan. 23
‘‘(ii) APPLICATION OF SECTION IN 24
EVENT OF ABSENCE OF APPROVED PLAN.— 25
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In the case of a taxable year with respect to 1
which a plan is not approved under sub-2
paragraph (B)— 3
‘‘(I) if such taxable year begins in 4
2021, subsection (i)(1) shall be applied 5
by substituting ‘bona fide resident of 6
Puerto Rico or American Samoa’ for 7
‘bona fide resident of Puerto Rico’, and 8
‘‘(II) if such taxable year begins 9
after December 31, 2021, rules similar 10
to the rules of paragraph (2)(B) shall 11
apply with respect to bona fide resi-12
dents of American Samoa (within the 13
meaning of section 937(a)). 14
‘‘(4) TREATMENT OF PAYMENTS.—For purposes 15
of section 1324 of title 31, United States Code, the 16
payments under this subsection shall be treated in the 17
same manner as a refund due from a credit provision 18
referred to in subsection (b)(2) of such section.’’. 19
(b) EFFECTIVE DATE.—The amendments made by this 20
section shall apply to taxable years beginning after Decem-21
ber 31, 2020. 22
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PART 3—EARNED INCOME TAX CREDIT 1
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX 2
CREDIT FOR INDIVIDUALS WITH NO QUALI-3
FYING CHILDREN. 4
(a) SPECIAL RULES FOR 2021.—Section 32 of the In-5
ternal Revenue Code of 1986 is amended by adding at the 6
end the following new subsection: 7
‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT 8
QUALIFYING CHILDREN.—In the case of any taxable year 9
beginning after December 31, 2020, and before January 1, 10
2022— 11
‘‘(1) DECREASE IN MINIMUM AGE FOR CREDIT.— 12
‘‘(A) IN GENERAL.—Subsection 13
(c)(1)(A)(ii)(II) shall be applied by substituting 14
‘the applicable minimum age’ for ‘age 25’. 15
‘‘(B) APPLICABLE MINIMUM AGE.—For pur-16
poses of this paragraph, the term ‘applicable 17
minimum age’ means— 18
‘‘(i) except as otherwise provided in 19
this subparagraph, age 19, 20
‘‘(ii) in the case of a specified student 21
(other than a qualified former foster youth 22
or a qualified homeless youth), age 24, and 23
‘‘(iii) in the case of a qualified former 24
foster youth or a qualified homeless youth, 25
age 18. 26
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‘‘(C) SPECIFIED STUDENT.—For purposes of 1
this paragraph, the term ‘specified student’ 2
means, with respect to any taxable year, an in-3
dividual who is an eligible student (as defined in 4
section 25A(b)(3)) during at least 5 calendar 5
months during the taxable year. 6
‘‘(D) QUALIFIED FORMER FOSTER 7
YOUTH.—For purposes of this paragraph, the 8
term ‘qualified former foster youth’ means an in-9
dividual who— 10
‘‘(i) on or after the date that such indi-11
vidual attained age 14, was in foster care 12
provided under the supervision or adminis-13
tration of an entity administering (or eligi-14
ble to administer) a plan under part B or 15
part E of title IV of the Social Security Act 16
(without regard to whether Federal assist-17
ance was provided with respect to such 18
child under such part E), and 19
‘‘(ii) provides (in such manner as the 20
Secretary may provide) consent for entities 21
which administer a plan under part B or 22
part E of title IV of the Social Security Act 23
to disclose to the Secretary information re-24
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lated to the status of such individual as a 1
qualified former foster youth. 2
‘‘(E) QUALIFIED HOMELESS YOUTH.—For 3
purposes of this paragraph, the term ‘qualified 4
homeless youth’ means, with respect to any tax-5
able year, an individual who certifies, in a man-6
ner as provided by the Secretary, that such indi-7
vidual is either an unaccompanied youth who is 8
a homeless child or youth, or is unaccompanied, 9
at risk of homelessness, and self-supporting. 10
‘‘(2) ELIMINATION OF MAXIMUM AGE FOR CRED-11
IT.—Subsection (c)(1)(A)(ii)(II) shall be applied 12
without regard to the phrase ‘but not attained age 13
65’. 14
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-15
CENTAGES.—The table contained in subsection (b)(1) 16
shall be applied by substituting ‘15.3’ for ‘7.65’ each 17
place it appears therein. 18
‘‘(4) INCREASE IN EARNED INCOME AND PHASE-19
OUT AMOUNTS.— 20
‘‘(A) IN GENERAL.—The table contained in 21
subsection (b)(2)(A) shall be applied— 22
‘‘(i) by substituting ‘$9,820’ for 23
‘$4,220’, and 24
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‘‘(ii) by substituting ‘$11,610’ for 1
‘$5,280’. 2
‘‘(B) COORDINATION WITH INFLATION AD-3
JUSTMENT.—Subsection (j) shall not apply to 4
any dollar amount specified in this paragraph.’’. 5
(b) INFORMATION RETURN MATCHING.—As soon as 6
practicable, the Secretary of the Treasury (or the Sec-7
retary’s delegate) shall develop and implement procedures 8
to use information returns under section 6050S (relating 9
to returns relating to higher education tuition and related 10
expenses) to check the status of individuals as specified stu-11
dents for purposes of section 32(n)(1)(B)(ii) of the Internal 12
Revenue Code of 1986 (as added by this section). 13
(c) EFFECTIVE DATE.—The amendment made by this 14
section shall apply to taxable years beginning after Decem-15
ber 31, 2020. 16
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED 17
INCOME CREDIT IN CASE OF QUALIFYING 18
CHILDREN WHO FAIL TO MEET CERTAIN 19
IDENTIFICATION REQUIREMENTS. 20
(a) IN GENERAL.—Section 32(c)(1) of the Internal 21
Revenue Code of 1986 is amended by striking subparagraph 22
(F). 23
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(b) EFFECTIVE DATE.—The amendment made by this 1
section shall apply to taxable years beginning after Decem-2
ber 31, 2020. 3
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-4
RATED SPOUSES. 5
(a) IN GENERAL.—Section 32(d) of the Internal Rev-6
enue Code of 1986 is amended— 7
(1) by striking ‘‘MARRIED INDIVIDUALS.—In the 8
case of’’ and inserting the following: ‘‘MARRIED INDI-9
VIDUALS.— 10
‘‘(1) IN GENERAL.—In the case of’’, and 11
(2) by adding at the end the following new para-12
graph: 13
‘‘(2) DETERMINATION OF MARITAL STATUS.—For 14
purposes of this section— 15
‘‘(A) IN GENERAL.—Except as provided in 16
subparagraph (B), marital status shall be deter-17
mined under section 7703(a). 18
‘‘(B) SPECIAL RULE FOR SEPARATED 19
SPOUSE.—An individual shall not be treated as 20
married if such individual— 21
‘‘(i) is married (as determined under 22
section 7703(a)) and does not file a joint re-23
turn for the taxable year, 24
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‘‘(ii) resides with a qualifying child of 1
the individual for more than one-half of 2
such taxable year, and 3
‘‘(iii)(I) during the last 6 months of 4
such taxable year, does not have the same 5
principal place of abode as the individual’s 6
spouse, or 7
‘‘(II) has a decree, instrument, or 8
agreement (other than a decree of divorce) 9
described in section 121(d)(3)(C) with re-10
spect to the individual’s spouse and is not 11
a member of the same household with the 12
individual’s spouse by the end of the taxable 13
year.’’. 14
(b) CONFORMING AMENDMENTS.— 15
(1) Section 32(c)(1)(A) of such Code is amended 16
by striking the last sentence. 17
(2) Section 32(c)(1)(E)(ii) of such Code is 18
amended by striking ‘‘(within the meaning of section 19
7703)’’. 20
(3) Section 32(d)(1) of such Code, as amended by 21
subsection (a), is amended by striking ‘‘(within the 22
meaning of section 7703)’’. 23
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(c) EFFECTIVE DATE.—The amendments made by this 1
section shall apply to taxable years beginning after Decem-2
ber 31, 2020. 3
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT 4
INCOME TEST. 5
(a) IN GENERAL.—Section 32(i) of the Internal Rev-6
enue Code of 1986 is amended by striking ‘‘$2,200’’ and 7
inserting ‘‘$10,000’’. 8
(b) INFLATION ADJUSTMENT.—Section 32(j)(1) of such 9
Code is amended— 10
(1) in the matter preceding subparagraph (A), 11
by inserting ‘‘(2021 in the case of the dollar amount 12
in subsection (i)(1))’’ after ‘‘2015’’, 13
(2) in subparagraph (B)(i)— 14
(A) by striking ‘‘subsections (b)(2)(A) and 15
(i)(1)’’ and inserting ‘‘subsection (b)(2)(A)’’, and 16
(B) by striking ‘‘and’’ at the end, 17
(3) by striking the period at the end of subpara-18
graph (B)(ii) and inserting ‘‘, and’’, and 19
(4) by inserting after subparagraph (B)(ii) the 20
following new clause: 21
‘‘(iii) in the case of the $10,000 22
amount in subsection (i)(1), ‘calendar year 23
2020’ for ‘calendar year 2016’.’’. 24
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† HR 1319 EAS
(c) EFFECTIVE DATE.—The amendments made by this 1
section shall apply to taxable years beginning after Decem-2
ber 31, 2020. 3
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT 4
IN POSSESSIONS OF THE UNITED STATES. 5
(a) IN GENERAL.—Chapter 77 of the Internal Revenue 6
Code of 1986 is amended by adding at the end the following 7
new section: 8
‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT 9
TO POSSESSIONS OF THE UNITED STATES. 10
‘‘(a) PUERTO RICO.— 11
‘‘(1) IN GENERAL.—With respect to calendar 12
year 2021 and each calendar year thereafter, the Sec-13
retary shall, except as otherwise provided in this sub-14
section, make payments to Puerto Rico equal to— 15
‘‘(A) the specified matching amount for 16
such calendar year, plus 17
‘‘(B) in the case of calendar years 2021 18
through 2025, the lesser of— 19
‘‘(i) the expenditures made by Puerto 20
Rico during such calendar year for edu-21
cation efforts with respect to individual tax-22
payers and tax return preparers relating to 23
the earned income tax credit, or 24
‘‘(ii) $1,000,000. 25
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‘‘(2) REQUIREMENT TO REFORM EARNED INCOME 1
TAX CREDIT.—The Secretary shall not make any pay-2
ments under paragraph (1) with respect to any cal-3
endar year unless Puerto Rico has in effect an earned 4
income tax credit for taxable years beginning in or 5
with such calendar year which (relative to the earned 6
income tax credit which was in effect for taxable 7
years beginning in or with calendar year 2019) in-8
creases the percentage of earned income which is al-9
lowed as a credit for each group of individuals with 10
respect to which such percentage is separately stated 11
or determined in a manner designed to substantially 12
increase workforce participation. 13
‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-14
poses of this subsection— 15
‘‘(A) IN GENERAL.—The term ‘specified 16
matching amount’ means, with respect to any 17
calendar year, the lesser of— 18
‘‘(i) the excess (if any) of— 19
‘‘(I) the cost to Puerto Rico of the 20
earned income tax credit for taxable 21
years beginning in or with such cal-22
endar year, over 23
‘‘(II) the base amount for such 24
calendar year, or 25
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† HR 1319 EAS
‘‘(ii) the product of 3, multiplied by 1
the base amount for such calendar year. 2
‘‘(B) BASE AMOUNT.— 3
‘‘(i) BASE AMOUNT FOR 2021.—In the 4
case of calendar year 2021, the term ‘base 5
amount’ means the greater of— 6
‘‘(I) the cost to Puerto Rico of the 7
earned income tax credit for taxable 8
years beginning in or with calendar 9
year 2019 (rounded to the nearest mul-10
tiple of $1,000,000), or 11
‘‘(II) $200,000,000. 12
‘‘(ii) INFLATION ADJUSTMENT.—In the 13
case of any calendar year after 2021, the 14
term ‘base amount’ means the dollar 15
amount determined under clause (i) in-16
creased by an amount equal to— 17
‘‘(I) such dollar amount, multi-18
plied by— 19
‘‘(II) the cost-of-living adjustment 20
determined under section 1(f)(3) for 21
such calendar year, determined by sub-22
stituting ‘calendar year 2020’ for ‘cal-23
endar year 2016’ in subparagraph 24
(A)(ii) thereof. 25
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Any amount determined under this clause 1
shall be rounded to the nearest multiple of 2
$1,000,000. 3
‘‘(4) RULES RELATED TO PAYMENTS.— 4
‘‘(A) TIMING OF PAYMENTS.—The Secretary 5
shall make payments under paragraph (1) for 6
any calendar year— 7
‘‘(i) after receipt of such information 8
as the Secretary may require to determine 9
such payments, and 10
‘‘(ii) except as provided in clause (i), 11
within a reasonable period of time before 12
the due date for individual income tax re-13
turns (as determined under the laws of 14
Puerto Rico) for taxable years which began 15
on the first day of such calendar year. 16
‘‘(B) INFORMATION.—The Secretary may 17
require the reporting of such information as the 18
Secretary may require to carry out this sub-19
section. 20
‘‘(C) DETERMINATION OF COST OF EARNED 21
INCOME TAX CREDIT.—For purposes of this sub-22
section, the cost to Puerto Rico of the earned in-23
come tax credit shall be determined by the Sec-24
retary on the basis of the laws of Puerto Rico 25
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† HR 1319 EAS
and shall include reductions in revenues received 1
by Puerto Rico by reason of such credit and re-2
funds attributable to such credit, but shall not 3
include any administrative costs with respect to 4
such credit. 5
‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-6
TEMS.— 7
‘‘(1) IN GENERAL.—With respect to calendar 8
year 2021 and each calendar year thereafter, the Sec-9
retary shall, except as otherwise provided in this sub-10
section, make payments to the Virgin Islands, Guam, 11
and the Commonwealth of the Northern Mariana Is-12
lands equal to— 13
‘‘(A) the cost to such possession of the 14
earned income tax credit for taxable years begin-15
ning in or with such calendar year, plus 16
‘‘(B) in the case of calendar years 2021 17
through 2025, the lesser of— 18
‘‘(i) the expenditures made by such 19
possession during such calendar year for 20
education efforts with respect to individual 21
taxpayers and tax return preparers relating 22
to such earned income tax credit, or 23
‘‘(ii) $50,000. 24
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‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 1
similar to the rules of subparagraphs (A), (B), and 2
(C) of subsection (a)(4) shall apply for purposes of 3
this subsection. 4
‘‘(c) AMERICAN SAMOA.— 5
‘‘(1) IN GENERAL.—With respect to calendar 6
year 2021 and each calendar year thereafter, the Sec-7
retary shall, except as otherwise provided in this sub-8
section, make payments to American Samoa equal 9
to— 10
‘‘(A) the lesser of— 11
‘‘(i) the cost to American Samoa of the 12
earned income tax credit for taxable years 13
beginning in or with such calendar year, or 14
‘‘(ii) $16,000,000, plus 15
‘‘(B) in the case of calendar years 2021 16
through 2025, the lesser of— 17
‘‘(i) the expenditures made by Amer-18
ican Samoa during such calendar year for 19
education efforts with respect to individual 20
taxpayers and tax return preparers relating 21
to such earned income tax credit, or 22
‘‘(ii) $50,000. 23
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN AN 24
EARNED INCOME TAX CREDIT.—The Secretary shall 25
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† HR 1319 EAS
not make any payments under paragraph (1) with 1
respect to any calendar year unless American Samoa 2
has in effect an earned income tax credit for taxable 3
years beginning in or with such calendar year which 4
allows a refundable tax credit to individuals on the 5
basis of the taxpayer’s earned income which is de-6
signed to substantially increase workforce participa-7
tion. 8
‘‘(3) INFLATION ADJUSTMENT.—In the case of 9
any calendar year after 2021, the $16,000,000 10
amount in paragraph (1)(A)(ii) shall be increased by 11
an amount equal to— 12
‘‘(A) such dollar amount, multiplied by— 13
‘‘(B) the cost-of-living adjustment deter-14
mined under section 1(f)(3) for such calendar 15
year, determined by substituting ‘calendar year 16
2020’ for ‘calendar year 2016’ in subparagraph 17
(A)(ii) thereof. 18
Any increase determined under this clause shall be 19
rounded to the nearest multiple of $100,000. 20
‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 21
similar to the rules of subparagraphs (A), (B), and 22
(C) of subsection (a)(4) shall apply for purposes of 23
this subsection. 24
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‘‘(d) TREATMENT OF PAYMENTS.—For purposes of sec-1
tion 1324 of title 31, United States Code, the payments 2
under this section shall be treated in the same manner as 3
a refund due from a credit provision referred to in sub-4
section (b)(2) of such section.’’. 5
(b) CLERICAL AMENDMENT.—The table of sections for 6
chapter 77 of the Internal Revenue Code of 1986 is amended 7
by adding at the end the following new item: 8
‘‘Sec. 7530. Application of earned income tax credit to possessions of the United
States.’’.
SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING 9
EARNED INCOME FOR PURPOSES OF EARNED 10
INCOME TAX CREDIT. 11
(a) IN GENERAL.—If the earned income of the tax-12
payer for the taxpayer’s first taxable year beginning in 13
2021 is less than the earned income of the taxpayer for the 14
taxpayer’s first taxable year beginning in 2019, the credit 15
allowed under section 32 of the Internal Revenue Code of 16
1986 may, at the election of the taxpayer, be determined 17
by substituting— 18
(1) such earned income for the taxpayer’s first 19
taxable year beginning in 2019, for 20
(2) such earned income for the taxpayer’s first 21
taxable year beginning in 2021. 22
(b) EARNED INCOME.— 23
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(1) IN GENERAL.—For purposes of this section, 1
the term ‘‘earned income’’ has the meaning given such 2
term under section 32(c) of the Internal Revenue Code 3
of 1986. 4
(2) APPLICATION TO JOINT RETURNS.—For pur-5
poses of subsection (a), in the case of a joint return, 6
the earned income of the taxpayer for the first taxable 7
year beginning in 2019 shall be the sum of the earned 8
income of each spouse for such taxable year. 9
(c) SPECIAL RULES.— 10
(1) ERRORS TREATED AS MATHEMATICAL ER-11
RORS.—For purposes of section 6213 of the Internal 12
Revenue Code of 1986, an incorrect use on a return 13
of earned income pursuant to subsection (a) shall be 14
treated as a mathematical or clerical error. 15
(2) NO EFFECT ON DETERMINATION OF GROSS 16
INCOME, ETC.—Except as otherwise provided in this 17
subsection, the Internal Revenue Code of 1986 shall be 18
applied without regard to any substitution under sub-19
section (a). 20
(d) TREATMENT OF CERTAIN POSSESSIONS.— 21
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 22
CODE TAX SYSTEMS.—The Secretary of the Treasury 23
shall pay to each possession of the United States 24
which has a mirror code tax system amounts equal to 25
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† HR 1319 EAS
the loss (if any) to that possession by reason of the 1
application of the provisions of this section (other 2
than this subsection) with respect to section 32 of the 3
Internal Revenue Code of 1986. Such amounts shall 4
be determined by the Secretary of the Treasury based 5
on information provided by the government of the re-6
spective possession. 7
(2) PAYMENTS TO OTHER POSSESSIONS.—The 8
Secretary of the Treasury shall pay to each possession 9
of the United States which does not have a mirror 10
code tax system amounts estimated by the Secretary 11
of the Treasury as being equal to the aggregate bene-12
fits (if any) that would have been provided to resi-13
dents of such possession by reason of the provisions of 14
this section (other than this subsection) with respect 15
to section 32 of the Internal Revenue Code of 1986 if 16
a mirror code tax system had been in effect in such 17
possession. The preceding sentence shall not apply un-18
less the respective possession has a plan, which has 19
been approved by the Secretary of the Treasury, 20
under which such possession will promptly distribute 21
such payments to its residents. 22
(3) MIRROR CODE TAX SYSTEM.—For purposes 23
of this section, the term ‘‘mirror code tax system’’ 24
means, with respect to any possession of the United 25
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States, the income tax system of such possession if the 1
income tax liability of the residents of such possession 2
under such system is determined by reference to the 3
income tax laws of the United States as if such pos-4
session were the United States. 5
(4) TREATMENT OF PAYMENTS.—For purposes of 6
section 1324 of title 31, United States Code, the pay-7
ments under this section shall be treated in the same 8
manner as a refund due from a credit provision re-9
ferred to in subsection (b)(2) of such section. 10
PART 4—DEPENDENT CARE ASSISTANCE 11
SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD 12
AND DEPENDENT CARE TAX CREDIT. 13
(a) IN GENERAL.—Section 21 of the Internal Revenue 14
Code of 1986 is amended by adding at the end the following 15
new subsection: 16
‘‘(g) SPECIAL RULES FOR 2021.—In the case of any 17
taxable year beginning after December 31, 2020, and before 18
January 1, 2022— 19
‘‘(1) CREDIT MADE REFUNDABLE.—If the tax-20
payer (in the case of a joint return, either spouse) has 21
a principal place of abode in the United States (de-22
termined as provided in section 32) for more than 23
one-half of the taxable year, the credit allowed under 24
subsection (a) shall be treated as a credit allowed 25
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under subpart C (and not allowed under this sub-1
part). 2
‘‘(2) INCREASE IN DOLLAR LIMIT ON AMOUNT 3
CREDITABLE.—Subsection (c) shall be applied— 4
‘‘(A) by substituting ‘$8,000’ for ‘$3,000’ in 5
paragraph (1) thereof, and 6
‘‘(B) by substituting ‘$16,000’ for ‘$6,000’ 7
in paragraph (2) thereof. 8
‘‘(3) INCREASE IN APPLICABLE PERCENTAGE.— 9
Subsection (a)(2) shall be applied— 10
‘‘(A) by substituting ‘50 percent’ for ‘35 11
percent ’, and 12
‘‘(B) by substituting ‘$125,000’ for 13
‘$15,000’. 14
‘‘(4) APPLICATION OF PHASEOUT TO HIGH IN-15
COME INDIVIDUALS.— 16
‘‘(A) IN GENERAL.—Subsection (a)(2) shall 17
be applied by substituting ‘the phaseout percent-18
age’ for ‘20 percent’. 19
‘‘(B) PHASEOUT PERCENTAGE.—The term 20
‘phaseout percentage’ means 20 percent reduced 21
(but not below zero) by 1 percentage point for 22
each $2,000 (or fraction thereof) by which the 23
taxpayer’s adjusted gross income for the taxable 24
year exceeds $400,000.’’. 25
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(b) APPLICATION OF CREDIT IN POSSESSIONS.—Sec-1
tion 21 of such Code, as amended by subsection (a), is 2
amended by adding at the end the following new subsection: 3
‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.— 4
‘‘(1) PAYMENT TO POSSESSIONS WITH MIRROR 5
CODE TAX SYSTEMS.—The Secretary shall pay to each 6
possession of the United States with a mirror code tax 7
system amounts equal to the loss (if any) to that pos-8
session by reason of the application of this section 9
(determined without regard to this subsection) with 10
respect to taxable years beginning in or with 2021. 11
Such amounts shall be determined by the Secretary 12
based on information provided by the government of 13
the respective possession. 14
‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The 15
Secretary shall pay to each possession of the United 16
States which does not have a mirror code tax system 17
amounts estimated by the Secretary as being equal to 18
the aggregate benefits that would have been provided 19
to residents of such possession by reason of this sec-20
tion with respect to taxable years beginning in or 21
with 2021 if a mirror code tax system had been in 22
effect in such possession. The preceding sentence shall 23
not apply unless the respective possession has a plan, 24
which has been approved by the Secretary, under 25
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which such possession will promptly distribute such 1
payments to its residents. 2
‘‘(3) COORDINATION WITH CREDIT ALLOWED 3
AGAINST UNITED STATES INCOME TAXES.—In the case 4
of any taxable year beginning in or with 2021, no 5
credit shall be allowed under this section to any indi-6
vidual— 7
‘‘(A) to whom a credit is allowable against 8
taxes imposed by a possession with a mirror code 9
tax system by reason of this section, or 10
‘‘(B) who is eligible for a payment under a 11
plan described in paragraph (2). 12
‘‘(4) MIRROR CODE TAX SYSTEM.—For purposes 13
of this subsection, the term ‘mirror code tax system’ 14
means, with respect to any possession of the United 15
States, the income tax system of such possession if the 16
income tax liability of the residents of such possession 17
under such system is determined by reference to the 18
income tax laws of the United States as if such pos-19
session were the United States. 20
‘‘(5) TREATMENT OF PAYMENTS.—For purposes 21
of section 1324 of title 31, United States Code, the 22
payments under this subsection shall be treated in the 23
same manner as a refund due from a credit provision 24
referred to in subsection (b)(2) of such section.’’. 25
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(c) CONFORMING AMENDMENTS.— 1
(1) Section 6211(b)(4)(A) of such Code, as 2
amended by the preceding provisions of this Act, is 3
amended by inserting ‘‘21 by reason of subsection (g) 4
thereof,’’ before ‘‘24’’. 5
(2) Section 1324(b)(2) of title 31, United States 6
Code (as amended by the preceding provisions of this 7
title), is amended by inserting ‘‘21,’’ before ‘‘24’’. 8
(d) EFFECTIVE DATE.—The amendments made by this 9
section shall apply to taxable years beginning after Decem-10
ber 31, 2020. 11
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PRO-12
VIDED DEPENDENT CARE ASSISTANCE. 13
(a) IN GENERAL.—Section 129(a)(2) of the Internal 14
Revenue Code of 1986 is amended by adding at the end 15
the following new subparagraph: 16
‘‘(D) SPECIAL RULE FOR 2021.—In the case 17
of any taxable year beginning after December 31, 18
2020, and before January 1, 2022, subparagraph 19
(A) shall be applied be substituting ‘$10,500 20
(half such dollar amount’ for ‘$5,000 ($2,500’.’’. 21
(b) EFFECTIVE DATE.—The amendment made by this 22
section shall apply to taxable years beginning after Decem-23
ber 31, 2020. 24
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(c) RETROACTIVE PLAN AMENDMENTS.—A plan that 1
otherwise satisfies all applicable requirements of sections 2
125 and 129 of the Internal Revenue Code of 1986 (includ-3
ing any rules or regulations thereunder) shall not fail to 4
be treated as a cafeteria plan or dependent care assistance 5
program merely because such plan is amended pursuant to 6
a provision under this section and such amendment is ret-7
roactive, if— 8
(1) such amendment is adopted no later than the 9
last day of the plan year in which the amendment is 10
effective, and 11
(2) the plan is operated consistent with the terms 12
of such amendment during the period beginning on 13
the effective date of the amendment and ending on the 14
date the amendment is adopted. 15
PART 5—CREDITS FOR PAID SICK AND FAMILY 16
LEAVE 17
SEC. 9641. PAYROLL CREDITS. 18
(a) IN GENERAL.—Chapter 21 of the Internal Revenue 19
Code of 1986 is amended by adding at the end the following 20
new subchapter: 21
‘‘Subchapter D—Credits 22
‘‘Sec. 3131. Credit for paid sick leave.
‘‘Sec. 3132. Payroll credit for paid family leave.
‘‘Sec. 3133. Special rule related to tax on employers.
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‘‘SEC. 3131. CREDIT FOR PAID SICK LEAVE. 1
‘‘(a) IN GENERAL.—In the case of an employer, there 2
shall be allowed as a credit against applicable employment 3
taxes for each calendar quarter an amount equal to 100 4
percent of the qualified sick leave wages paid by such em-5
ployer with respect to such calendar quarter. 6
‘‘(b) LIMITATIONS AND REFUNDABILITY.— 7
‘‘(1) WAGES TAKEN INTO ACCOUNT.—The 8
amount of qualified sick leave wages taken into ac-9
count under subsection (a), plus any increases under 10
subsection (e), with respect to any individual shall 11
not exceed $200 ($511 in the case of any day any 12
portion of which is paid sick time described in para-13
graph (1), (2), or (3) of section 5102(a) of the Emer-14
gency Paid Sick Leave Act, applied with the modi-15
fication described in subsection (c)(2)(A)(i)) for any 16
day (or portion thereof) for which the individual is 17
paid qualified sick leave wages. 18
‘‘(2) OVERALL LIMITATION ON NUMBER OF DAYS 19
TAKEN INTO ACCOUNT.—The aggregate number of 20
days taken into account under paragraph (1) for any 21
calendar quarter shall not exceed the excess (if any) 22
of— 23
‘‘(A) 10, over 24
‘‘(B) the aggregate number of days so taken 25
into account during preceding calendar quarters 26
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† HR 1319 EAS
in such calendar year (other than the first quar-1
ter of calendar year 2021). 2
‘‘(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT 3
TAXES.—The credit allowed by subsection (a) with re-4
spect to any calendar quarter shall not exceed the ap-5
plicable employment taxes for such calendar quarter 6
on the wages paid with respect to the employment of 7
all employees of the employer. 8
‘‘(4) REFUNDABILITY OF EXCESS CREDIT.— 9
‘‘(A) CREDIT IS REFUNDABLE.—If the 10
amount of the credit under subsection (a) exceeds 11
the limitation of paragraph (3) for any calendar 12
quarter, such excess shall be treated as an over-13
payment that shall be refunded under sections 14
6402(a) and 6413(b). 15
‘‘(B) ADVANCING CREDIT.—In anticipation 16
of the credit, including the refundable portion 17
under subparagraph (A), the credit shall be ad-18
vanced, according to forms and instructions pro-19
vided by the Secretary, up to an amount cal-20
culated under subsection (a), subject to the limits 21
under paragraph (1) and (2), all calculated 22
through the end of the most recent payroll period 23
in the quarter. 24
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‘‘(c) QUALIFIED SICK LEAVE WAGES.—For purposes 1
of this section— 2
‘‘(1) IN GENERAL.—The term ‘qualified sick 3
leave wages’ means wages paid by an employer which 4
would be required to be paid by reason of the Emer-5
gency Paid Sick Leave Act as if such Act applied 6
after March 31, 2021. 7
‘‘(2) RULES OF APPLICATION.—For purposes of 8
determining whether wages are qualified sick leave 9
wages under paragraph (1)— 10
‘‘(A) IN GENERAL.—The Emergency Paid 11
Sick Leave Act shall be applied— 12
‘‘(i) by inserting ‘, the employee is 13
seeking or awaiting the results of a diag-14
nostic test for, or a medical diagnosis of, 15
COVID–19 and such employee has been ex-16
posed to COVID–19 or the employee’s em-17
ployer has requested such test or diagnosis, 18
or the employee is obtaining immunization 19
related to COVID–19 or recovering from 20
any injury, disability, illness, or condition 21
related to such immunization’ after ‘med-22
ical diagnosis’ in section 5102(a)(3) thereof, 23
and 24
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‘‘(ii) by applying section 5102(b)(1) of 1
such Act separately with respect to each cal-2
endar year after 2020 (and, in the case of 3
calendar year 2021, without regard to the 4
first quarter thereof). 5
‘‘(B) LEAVE MUST MEET REQUIREMENTS.— 6
If an employer fails to comply with any require-7
ment of such Act (determined without regard to 8
section 5109 thereof) with respect to paid sick 9
time (as defined in section 5110 of such Act), 10
amounts paid by such employer with respect to 11
such paid sick time shall not be taken into ac-12
count as qualified sick leave wages. For purposes 13
of the preceding sentence, an employer which 14
takes an action described in section 5104 of such 15
Act shall be treated as failing to meet a require-16
ment of such Act. 17
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 18
PLAN EXPENSES.— 19
‘‘(1) IN GENERAL.—The amount of the credit al-20
lowed under subsection (a) shall be increased by so 21
much of the employer’s qualified health plan expenses 22
as are properly allocable to the qualified sick leave 23
wages for which such credit is so allowed. 24
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‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For 1
purposes of this subsection, the term ‘qualified health 2
plan expenses’ means amounts paid or incurred by 3
the employer to provide and maintain a group health 4
plan (as defined in section 5000(b)(1)), but only to 5
the extent that such amounts are excluded from the 6
gross income of employees by reason of section 106(a). 7
‘‘(3) ALLOCATION RULES.—For purposes of this 8
section, qualified health plan expenses shall be allo-9
cated to qualified sick leave wages in such manner as 10
the Secretary may prescribe. Except as otherwise pro-11
vided by the Secretary, such allocation shall be treat-12
ed as properly made if made on the basis of being pro 13
rata among covered employees and pro rata on the 14
basis of periods of coverage (relative to the time peri-15
ods of leave to which such wages relate). 16
‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID 17
UNDER CERTAIN COLLECTIVELY BARGAINED AGREE-18
MENTS.— 19
‘‘(1) IN GENERAL.—The amount of the credit al-20
lowed under subsection (a) shall be increased by the 21
sum of— 22
‘‘(A) so much of the employer’s collectively 23
bargained defined benefit pension plan contribu-24
tions as are properly allocable to the qualified 25
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sick leave wages for which such credit is so al-1
lowed, plus 2
‘‘(B) so much of the employer’s collectively 3
bargained apprenticeship program contributions 4
as are properly allocable to the qualified sick 5
leave wages for which such credit is so allowed. 6
‘‘(2) COLLECTIVELY BARGAINED DEFINED BEN-7
EFIT PENSION PLAN CONTRIBUTIONS.—For purposes 8
of this subsection— 9
‘‘(A) IN GENERAL.—The term ‘collectively 10
bargained defined benefit pension plan contribu-11
tions’ means, with respect to any calendar quar-12
ter, contributions which— 13
‘‘(i) are paid or incurred by an em-14
ployer during the calendar quarter on be-15
half of its employees to a defined benefit 16
plan (as defined in section 414(j)), which 17
meets the requirements of section 401(a), 18
‘‘(ii) are made based on a pension con-19
tribution rate, and 20
‘‘(iii) are required to be made pursu-21
ant to the terms of a collective bargaining 22
agreement in effect with respect to such cal-23
endar quarter. 24
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‘‘(B) PENSION CONTRIBUTION RATE.—The 1
term ‘pension contribution rate’ means the con-2
tribution rate that the employer is obligated to 3
pay on behalf of its employees under the terms 4
of a collective bargaining agreement for benefits 5
under a defined benefit plan under such agree-6
ment, as such rate is applied to contribution 7
base units (as defined by section 4001(a)(11) of 8
the Employee Retirement Income Security Act of 9
1974 (29 U.S.C. 1301(a)(11)). 10
‘‘(C) ALLOCATION RULES.—The amount of 11
collectively bargained defined benefit pension 12
plan contributions allocated to qualified sick 13
leave wages for any calendar quarter shall be the 14
product of— 15
‘‘(i) the pension contribution rate (ex-16
pressed as an hourly rate), and 17
‘‘(ii) the number of hours for which 18
qualified sick leave wages were provided to 19
employees covered under the collective bar-20
gaining agreement described in subpara-21
graph (A)(iii) during the calendar quarter. 22
‘‘(3) COLLECTIVELY BARGAINED APPRENTICE-23
SHIP PROGRAM CONTRIBUTIONS.—For purposes of 24
this section— 25
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‘‘(A) IN GENERAL.—The term ‘collectively 1
bargained apprenticeship program contributions’ 2
means, with respect to any calendar quarter, 3
contributions which— 4
‘‘(i) are paid or incurred by an em-5
ployer on behalf of its employees with re-6
spect to the calendar quarter to a registered 7
apprenticeship program, 8
‘‘(ii) are made based on an apprentice-9
ship program contribution rate, and 10
‘‘(iii) are required to be made pursu-11
ant to the terms of a collective bargaining 12
agreement that is in effect with respect to 13
such calendar quarter. 14
‘‘(B) REGISTERED APPRENTICESHIP PRO-15
GRAM.—The term ‘registered apprenticeship pro-16
gram’ means an apprenticeship registered under 17
the Act of August 16, 1937 (commonly known as 18
the ‘National Apprenticeship Act’; 50 Stat. 664, 19
chapter 663; 29 U.S.C. 50 et seq.) that meets the 20
standards of subpart A of part 29 and part 30 21
of title 29, Code of Federal Regulations. 22
‘‘(C) APPRENTICESHIP PROGRAM CONTRIBU-23
TION RATE.—The term ‘apprenticeship program 24
contribution rate’ means the contribution rate 25
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† HR 1319 EAS
that the employer is obligated to pay on behalf 1
of its employees under the terms of a collective 2
bargaining agreement for benefits under a reg-3
istered apprenticeship program under such 4
agreement, as such rate is applied to contribu-5
tion base units (as defined by section 6
4001(a)(11) of the Employee Retirement Income 7
Security Act of 1974 (29 U.S.C. 1301(a)(11)). 8
‘‘(D) ALLOCATION RULES.—The amount of 9
collectively bargained apprenticeship program 10
contributions allocated to qualified sick leave 11
wages for any calendar quarter shall be the prod-12
uct of— 13
‘‘(i) the apprenticeship program con-14
tribution rate (expressed as an hourly rate), 15
and 16
‘‘(ii) the number of hours for which 17
qualified sick leave wages were provided to 18
employees covered under the collective bar-19
gaining agreement described in subpara-20
graph (A)(iii) during the calendar quarter. 21
‘‘(f) DEFINITIONS AND SPECIAL RULES.— 22
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For 23
purposes of this section, the term ‘applicable employ-24
ment taxes’ means the following: 25
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‘‘(A) The taxes imposed under section 1
3111(b). 2
‘‘(B) So much of the taxes imposed under 3
section 3221(a) as are attributable to the rate in 4
effect under section 3111(b). 5
‘‘(2) WAGES.—For purposes of this section, the 6
term ‘wages’ means wages (as defined in section 7
3121(a), determined without regard to paragraphs (1) 8
through (22) of section 3121(b)) and compensation 9
(as defined in section 3231(e), determined without re-10
gard to the sentence in paragraph (1) thereof which 11
begins ‘Such term does not include remuneration’). 12
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur-13
poses of chapter 1, the gross income of the employer, 14
for the taxable year which includes the last day of 15
any calendar quarter with respect to which a credit 16
is allowed under this section, shall be increased by the 17
amount of such credit. Any wages taken into account 18
in determining the credit allowed under this section 19
shall not be taken into account for purposes of deter-20
mining the credit allowed under sections 45A, 45P, 21
45S, 51, 3132, and 3134. In the case of any credit al-22
lowed under section 2301 of the CARES Act or sec-23
tion 41 with respect to wages taken into account 24
under this section, the credit allowed under this sec-25
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† HR 1319 EAS
tion shall be reduced by the portion of the credit al-1
lowed under such section 2301 or section 41 which is 2
attributable to such wages. 3
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES 4
INTO ACCOUNT.—This section shall not apply to so 5
much of the qualified sick leave wages paid by an eli-6
gible employer as such employer elects (at such time 7
and in such manner as the Secretary may prescribe) 8
to not take into account for purposes of this section. 9
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No 10
credit shall be allowed under this section to the Gov-11
ernment of the United States or to any agency or in-12
strumentality thereof. The preceding sentence shall 13
not apply to any organization described in section 14
501(c)(1) and exempt from tax under section 501(a). 15
‘‘(6) EXTENSION OF LIMITATION ON ASSESS-16
MENT.—Notwithstanding section 6501, the limitation 17
on the time period for the assessment of any amount 18
attributable to a credit claimed under this section 19
shall not expire before the date that is 5 years after 20
the later of— 21
‘‘(A) the date on which the original return 22
which includes the calendar quarter with respect 23
to which such credit is determined is filed, or 24
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† HR 1319 EAS
‘‘(B) the date on which such return is treat-1
ed as filed under section 6501(b)(2). 2
‘‘(7) COORDINATION WITH CERTAIN PRO-3
GRAMS.— 4
‘‘(A) IN GENERAL.—This section shall not 5
apply to so much of the qualified sick leave 6
wages paid by an eligible employer as are taken 7
into account as payroll costs in connection 8
with— 9
‘‘(i) a covered loan under section 10
7(a)(37) or 7A of the Small Business Act, 11
‘‘(ii) a grant under section 324 of the 12
Economic Aid to Hard-Hit Small Busi-13
nesses, Non-Profits, and Venues Act, or 14
‘‘(iii) a restaurant revitalization grant 15
under section 5003 of the American Rescue 16
Plan Act of 2021. 17
‘‘(B) APPLICATION WHERE PPP LOANS NOT 18
FORGIVEN.—The Secretary shall issue guidance 19
providing that payroll costs paid during the cov-20
ered period shall not fail to be treated as quali-21
fied sick leave wages under this section by reason 22
of subparagraph (A)(i) to the extent that— 23
‘‘(i) a covered loan of the taxpayer 24
under section 7(a)(37) of the Small Busi-25
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† HR 1319 EAS
ness Act is not forgiven by reason of a deci-1
sion under section 7(a)(37)(J) of such Act, 2
or 3
‘‘(ii) a covered loan of the taxpayer 4
under section 7A of the Small Business Act 5
is not forgiven by reason of a decision 6
under section 7A(g) of such Act. 7
Terms used in the preceding sentence which are 8
also used in section 7A(g) or 7(a)(37)(J) of the 9
Small Business Act shall, when applied in con-10
nection with either such section, have the same 11
meaning as when used in such section, respec-12
tively. 13
‘‘(g) REGULATIONS.—The Secretary shall prescribe 14
such regulations or other guidance as may be necessary to 15
carry out the purposes of this section, including— 16
‘‘(1) regulations or other guidance to prevent the 17
avoidance of the purposes of the limitations under 18
this section, 19
‘‘(2) regulations or other guidance to minimize 20
compliance and record-keeping burdens under this 21
section, 22
‘‘(3) regulations or other guidance providing for 23
waiver of penalties for failure to deposit amounts in 24
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† HR 1319 EAS
anticipation of the allowance of the credit allowed 1
under this section, 2
‘‘(4) regulations or other guidance for recap-3
turing the benefit of credits determined under this sec-4
tion in cases where there is a subsequent adjustment 5
to the credit determined under subsection (a), 6
‘‘(5) regulations or other guidance to ensure that 7
the wages taken into account under this section con-8
form with the paid sick time required to be provided 9
under the Emergency Paid Sick Leave Act, 10
‘‘(6) regulations or other guidance to permit the 11
advancement of the credit determined under sub-12
section (a), and 13
‘‘(7) regulations or other guidance with respect 14
to the allocation, reporting, and substantiation of col-15
lectively bargained defined benefit pension plan con-16
tributions and collectively bargained apprenticeship 17
program contributions. 18
‘‘(h) APPLICATION OF SECTION.—This section shall 19
apply only to wages paid with respect to the period begin-20
ning on April 1, 2021, and ending on September 30, 2021. 21
‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall 22
waive any penalty under section 6656 for any failure to 23
make a deposit of applicable employment taxes if the Sec-24
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† HR 1319 EAS
retary determines that such failure was due to the anticipa-1
tion of the credit allowed under this section. 2
‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit 3
shall be allowed under this section to any employer for any 4
calendar quarter if such employer, with respect to the avail-5
ability of the provision of qualified sick leave wages to 6
which this section otherwise applies for such calendar quar-7
ter, discriminates in favor of highly compensated employees 8
(within the meaning of section 414(q)), full-time employees, 9
or employees on the basis of employment tenure with such 10
employer. 11
‘‘SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE. 12
‘‘(a) IN GENERAL.—In the case of an employer, there 13
shall be allowed as a credit against applicable employment 14
taxes for each calendar quarter an amount equal to 100 15
percent of the qualified family leave wages paid by such 16
employer with respect to such calendar quarter. 17
‘‘(b) LIMITATIONS AND REFUNDABILITY.— 18
‘‘(1) WAGES TAKEN INTO ACCOUNT.—The 19
amount of qualified family leave wages taken into ac-20
count under subsection (a), plus any increases under 21
subsection (e), with respect to any individual shall 22
not exceed— 23
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† HR 1319 EAS
‘‘(A) for any day (or portion thereof) for 1
which the individual is paid qualified family 2
leave wages, $200, and 3
‘‘(B) in the aggregate with respect to all 4
calendar quarters, $12,000. 5
‘‘(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT 6
TAXES.—The credit allowed by subsection (a) with re-7
spect to any calendar quarter shall not exceed the ap-8
plicable employment taxes for such calendar quarter 9
(reduced by any credits allowed under section 3131) 10
on the wages paid with respect to the employment of 11
all employees of the employer. 12
‘‘(3) REFUNDABILITY OF EXCESS CREDIT.— 13
‘‘(A) CREDIT IS REFUNDABLE.—If the 14
amount of the credit under subsection (a) exceeds 15
the limitation of paragraph (2) for any calendar 16
quarter, such excess shall be treated as an over-17
payment that shall be refunded under sections 18
6402(a) and 6413(b). 19
‘‘(B) ADVANCING CREDIT.—In anticipation 20
of the credit, including the refundable portion 21
under subparagraph (A), the credit shall be ad-22
vanced, according to forms and instructions pro-23
vided by the Secretary, up to an amount cal-24
culated under subsection (a), subject to the limits 25
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† HR 1319 EAS
under paragraph (1) and (2), all calculated 1
through the end of the most recent payroll period 2
in the quarter. 3
‘‘(c) QUALIFIED FAMILY LEAVE WAGES.— 4
‘‘(1) IN GENERAL.—For purposes of this section, 5
the term ‘qualified family leave wages’ means wages 6
paid by an employer which would be required to be 7
paid by reason of the Emergency Family and Medical 8
Leave Expansion Act (including the amendments 9
made by such Act) as if such Act (and amendments 10
made by such Act) applied after March 31, 2021. 11
‘‘(2) RULES OF APPLICATION.— 12
‘‘(A) IN GENERAL.—For purposes of deter-13
mining whether wages are qualified family leave 14
wages under paragraph (1)— 15
‘‘(i) section 110(a)(2)(A) of the Family 16
and Medical Leave Act of 1993 shall be ap-17
plied by inserting ‘or any reason for leave 18
described in section 5102(a) of the Families 19
First Coronavirus Response Act, or the em-20
ployee is seeking or awaiting the results of 21
a diagnostic test for, or a medical diagnosis 22
of, COVID–19 and such employee has been 23
exposed to COVID–19 or the employee’s em-24
ployer has requested such test or diagnosis, 25
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or the employee is obtaining immunization 1
related to COVID–19 or recovering from 2
any injury, disability, illness, or condition 3
related to such immunization’ after ‘public 4
health emergency’, and 5
‘‘(ii) section 110(b) of such Act shall be 6
applied— 7
‘‘(I) without regard to paragraph 8
(1) thereof, 9
‘‘(II) by striking ‘after taking 10
leave after such section for 10 days’ in 11
paragraph (2)(A) thereof, and 12
‘‘(III) by substituting ‘$12,000’ 13
for ‘$10,000’ in paragraph (2)(B)(ii) 14
thereof. 15
‘‘(B) LEAVE MUST MEET REQUIREMENTS.— 16
For purposes of determining whether wages 17
would be required to be paid under paragraph 18
(1), if an employer fails to comply with any re-19
quirement of the Family and Medical Leave Act 20
of 1993 or the Emergency Family and Medical 21
Leave Expansion Act (determined without re-22
gard to any time limitation under section 23
102(a)(1)(F) of the Family and Medical Leave 24
Act of 1994) with respect to any leave provided 25
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† HR 1319 EAS
for a qualifying need related to a public health 1
emergency (as defined in section 110 of such Act, 2
applied as described in subparagraph (A)(i)), 3
amounts paid by such employer with respect to 4
such leave shall not be taken into account as 5
qualified family leave wages. For purposes of the 6
preceding sentence, an employer which takes an 7
action described in section 105 of the Family 8
and Medical Leave Act of 1993 shall be treated 9
as failing to meet a requirement of such Act. 10
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 11
PLAN EXPENSES.— 12
‘‘(1) IN GENERAL.—The amount of the credit al-13
lowed under subsection (a) shall be increased by so 14
much of the employer’s qualified health plan expenses 15
as are properly allocable to the qualified family leave 16
wages for which such credit is so allowed. 17
‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For 18
purposes of this subsection, the term ‘qualified health 19
plan expenses’ means amounts paid or incurred by 20
the employer to provide and maintain a group health 21
plan (as defined in section 5000(b)(1)), but only to 22
the extent that such amounts are excluded from the 23
gross income of employees by reason of section 106(a). 24
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† HR 1319 EAS
‘‘(3) ALLOCATION RULES.—For purposes of this 1
section, qualified health plan expenses shall be allo-2
cated to qualified family leave wages in such manner 3
as the Secretary may prescribe. Except as otherwise 4
provided by the Secretary, such allocation shall be 5
treated as properly made if made on the basis of 6
being pro rata among covered employees and pro rata 7
on the basis of periods of coverage (relative to the 8
time periods of leave to which such wages relate). 9
‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID 10
UNDER CERTAIN COLLECTIVELY BARGAINED AGREE-11
MENTS.— 12
‘‘(1) IN GENERAL.—The amount of the credit al-13
lowed under subsection (a) shall be increased by so 14
much of the sum of— 15
‘‘(A) so much of the employer’s collectively 16
bargained defined benefit pension plan contribu-17
tions as are properly allocable to the qualified 18
family leave wages for which such credit is so al-19
lowed, plus 20
‘‘(B) so much of the employer’s collectively 21
bargained apprenticeship program contributions 22
as are properly allocable to the qualified family 23
leave wages for which such credit is so allowed. 24
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† HR 1319 EAS
‘‘(2) COLLECTIVELY BARGAINED DEFINED BEN-1
EFIT PENSION PLAN CONTRIBUTIONS.—For purposes 2
of this subsection— 3
‘‘(A) IN GENERAL.—The term ‘collectively 4
bargained defined benefit pension plan contribu-5
tions’ has the meaning given such term under 6
section 3131(e)(2). 7
‘‘(B) ALLOCATION RULES.—The amount of 8
collectively bargained defined benefit pension 9
plan contributions allocated to qualified family 10
leave wages for any calendar quarter shall be the 11
product of— 12
‘‘(i) the pension contribution rate (as 13
defined in section 3131(e)(2)), expressed as 14
an hourly rate, and 15
‘‘(ii) the number of hours for which 16
qualified family leave wages were provided 17
to employees covered under the collective 18
bargaining agreement described in section 19
3131(e)(2)(A)(iii) during the calendar quar-20
ter. 21
‘‘(3) COLLECTIVELY BARGAINED APPRENTICE-22
SHIP PROGRAM CONTRIBUTIONS.—For purposes of 23
this section— 24
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† HR 1319 EAS
‘‘(A) IN GENERAL.—The term ‘collectively 1
bargained apprenticeship program contributions’ 2
has the meaning given such term under section 3
3131(e)(3). 4
‘‘(B) ALLOCATION RULES.—For purposes of 5
this section, the amount of collectively bargained 6
apprenticeship program contributions allocated 7
to qualified family leave wages for any calendar 8
quarter shall be the product of— 9
‘‘(i) the apprenticeship contribution 10
rate (as defined in section 3131(e)(3)), ex-11
pressed as an hourly rate, and 12
‘‘(ii) the number of hours for which 13
qualified family leave wages were provided 14
to employees covered under the collective 15
bargaining agreement described in section 16
3131(e)(3)(A)(iii) during the calendar quar-17
ter. 18
‘‘(f) DEFINITIONS AND SPECIAL RULES.— 19
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For 20
purposes of this section, the term ‘applicable employ-21
ment taxes’ means the following: 22
‘‘(A) The taxes imposed under section 23
3111(b). 24
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† HR 1319 EAS
‘‘(B) So much of the taxes imposed under 1
section 3221(a) as are attributable to the rate in 2
effect under section 3111(b). 3
‘‘(2) WAGES.—For purposes of this section, the 4
term ‘wages’ means wages (as defined in section 5
3121(a), determined without regard to paragraphs (1) 6
through (22) of section 3121(b)) and compensation 7
(as defined in section 3231(e), determined without re-8
gard to the sentence in paragraph (1) thereof which 9
begins ‘Such term does not include remuneration’). 10
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur-11
poses of chapter 1, the gross income of the employer, 12
for the taxable year which includes the last day of 13
any calendar quarter with respect to which a credit 14
is allowed under this section, shall be increased by the 15
amount of such credit. Any wages taken into account 16
in determining the credit allowed under this section 17
shall not be taken into account for purposes of deter-18
mining the credit allowed under sections 45A, 45P, 19
45S, 51, 3131, and 3134. In the case of any credit al-20
lowed under section 2301 of the CARES Act or sec-21
tion 41 with respect to wages taken into account 22
under this section, the credit allowed under this sec-23
tion shall be reduced by the portion of the credit al-24
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† HR 1319 EAS
lowed under such section 2301 or section 41 which is 1
attributable to such wages. 2
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES 3
INTO ACCOUNT.—This section shall not apply to so 4
much of the qualified family leave wages paid by an 5
eligible employer as such employer elects (at such 6
time and in such manner as the Secretary may pre-7
scribe) to not take into account for purposes of this 8
section. 9
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No 10
credit shall be allowed under this section to the Gov-11
ernment of the United States or to any agency or in-12
strumentality thereof. The preceding sentence shall 13
not apply to any organization described in section 14
501(c)(1) and exempt from tax under section 501(a). 15
‘‘(6) EXTENSION OF LIMITATION ON ASSESS-16
MENT.—Notwithstanding section 6501, the limitation 17
on the time period for the assessment of any amount 18
attributable to a credit claimed under this section 19
shall not expire before the date that is 5 years after 20
the later of— 21
‘‘(A) the date on which the original return 22
which includes the calendar quarter with respect 23
to which such credit is determined is filed, or 24
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† HR 1319 EAS
‘‘(B) the date on which such return is treat-1
ed as filed under section 6501(b)(2). 2
‘‘(7) COORDINATION WITH CERTAIN PRO-3
GRAMS.— 4
‘‘(A) IN GENERAL.—This section shall not 5
apply to so much of the qualified family leave 6
wages paid by an eligible employer as are taken 7
into account as payroll costs in connection 8
with— 9
‘‘(i) a covered loan under section 10
7(a)(37) or 7A of the Small Business Act, 11
‘‘(ii) a grant under section 324 of the 12
Economic Aid to Hard-Hit Small Busi-13
nesses, Non-Profits, and Venues Act, or 14
‘‘(iii) a restaurant revitalization grant 15
under section 5003 of the American Rescue 16
Plan Act of 2021. 17
‘‘(B) APPLICATION WHERE PPP LOANS NOT 18
FORGIVEN.—The Secretary shall issue guidance 19
providing that payroll costs paid during the cov-20
ered period shall not fail to be treated as quali-21
fied family leave wages under this section by 22
reason of subparagraph (A)(i) to the extent 23
that— 24
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† HR 1319 EAS
‘‘(i) a covered loan of the taxpayer 1
under section 7(a)(37) of the Small Busi-2
ness Act is not forgiven by reason of a deci-3
sion under section 7(a)(37)(J) of such Act, 4
or 5
‘‘(ii) a covered loan of the taxpayer 6
under section 7A of the Small Business Act 7
is not forgiven by reason of a decision 8
under section 7A(g) of such Act. 9
Terms used in the preceding sentence which are 10
also used in section 7A(g) or 7(a)(37)(J) of the 11
Small Business Act shall, when applied in con-12
nection with either such section, have the same 13
meaning as when used in such section, respec-14
tively. 15
‘‘(g) REGULATIONS.—The Secretary shall prescribe 16
such regulations or other guidance as may be necessary to 17
carry out the purposes of this section, including— 18
‘‘(1) regulations or other guidance to prevent the 19
avoidance of the purposes of the limitations under 20
this section, 21
‘‘(2) regulations or other guidance to minimize 22
compliance and record-keeping burdens under this 23
section, 24
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† HR 1319 EAS
‘‘(3) regulations or other guidance providing for 1
waiver of penalties for failure to deposit amounts in 2
anticipation of the allowance of the credit allowed 3
under this section, 4
‘‘(4) regulations or other guidance for recap-5
turing the benefit of credits determined under this sec-6
tion in cases where there is a subsequent adjustment 7
to the credit determined under subsection (a), 8
‘‘(5) regulations or other guidance to ensure that 9
the wages taken into account under this section con-10
form with the paid leave required to be provided 11
under the Emergency Family and Medical Leave Ex-12
pansion Act (including the amendments made by such 13
Act), 14
‘‘(6) regulations or other guidance to permit the 15
advancement of the credit determined under sub-16
section (a), and 17
‘‘(7) regulations or other guidance with respect 18
to the allocation, reporting, and substantiation of col-19
lectively bargained defined benefit pension plan con-20
tributions and collectively bargained apprenticeship 21
program contributions. 22
‘‘(h) APPLICATION OF SECTION.—This section shall 23
apply only to wages paid with respect to the period begin-24
ning on April 1, 2021, and ending on September 30, 2021. 25
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† HR 1319 EAS
‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall 1
waive any penalty under section 6656 for any failure to 2
make a deposit of applicable employment taxes if the Sec-3
retary determines that such failure was due to the anticipa-4
tion of the credit allowed under this section. 5
‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit 6
shall be allowed under this section to any employer for any 7
calendar quarter if such employer, with respect to the avail-8
ability of the provision of qualified family leave wages to 9
which this section otherwise applies for such calendar quar-10
ter, discriminates in favor of highly compensated employees 11
(within the meaning of section 414(q)), full-time employees, 12
or employees on the basis of employment tenure with such 13
employer. 14
‘‘SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOY-15
ERS. 16
‘‘(a) IN GENERAL.—The credit allowed by section 3131 17
and the credit allowed by section 3132 shall each be in-18
creased by the amount of the taxes imposed by subsections 19
(a) and (b) of section 3111 and section 3221(a) on qualified 20
sick leave wages, or qualified family leave wages, for which 21
credit is allowed under such section 3131 or 3132 (respec-22
tively). 23
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† HR 1319 EAS
‘‘(b) DENIAL OF DOUBLE BENEFIT.—For denial of 1
double benefit with respect to the credit increase under sub-2
section (a), see sections 3131(f)(3) and 3132(f)(3).’’. 3
(b) REFUNDS.—Paragraph (2) of section 1324(b) of 4
title 31, United States Code, is amended by inserting ‘‘3131, 5
3132,’’ before ‘‘6428’’. 6
(c) CLERICAL AMENDMENT.—The table of subchapters 7
for chapter 21 of the Internal Revenue Code of 1986 is 8
amended by adding at the end the following new item: 9
‘‘SUBCHAPTER D—CREDITS’’.
(d) EFFECTIVE DATE.—The amendments made by this 10
section shall apply to amounts paid with respect to cal-11
endar quarters beginning after March 31, 2021. 12
SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EM-13
PLOYED INDIVIDUALS. 14
(a) IN GENERAL.—In the case of an eligible self-em-15
ployed individual, there shall be allowed as a credit against 16
the tax imposed by chapter 1 of the Internal Revenue Code 17
of 1986 for any taxable year an amount equal to the quali-18
fied sick leave equivalent amount with respect to the indi-19
vidual. 20
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 21
purposes of this section— 22
(1) IN GENERAL.—The term ‘‘eligible self-em-23
ployed individual’’ means an individual who— 24
433
† HR 1319 EAS
(A) regularly carries on any trade or busi-1
ness within the meaning of section 1402 of the 2
Internal Revenue Code of 1986, and 3
(B) would be entitled to receive paid leave 4
during the taxable year pursuant to the Emer-5
gency Paid Sick Leave Act if— 6
(i) the individual were an employee of 7
an employer (other than himself or herself), 8
and 9
(ii) such Act applied after March 31, 10
2021. 11
(2) RULES OF APPLICATION.—For purposes of 12
paragraph (1)(B), in determining whether an indi-13
vidual would be entitled to receive paid leave under 14
the Emergency Paid Sick Leave Act, such Act shall 15
be applied— 16
(A) by inserting ‘‘, the employee is seeking 17
or awaiting the results of a diagnostic test for, 18
or a medical diagnosis of, COVID–19 and such 19
employee has been exposed to COVID–19 or is 20
unable to work pending the results of such test 21
or diagnosis, or the employee is obtaining immu-22
nization related to COVID–19 or recovering from 23
any injury, disability, illness, or condition re-24
434
† HR 1319 EAS
lated to such immunization’’ after ‘‘medical di-1
agnosis’’ in section 5102(a)(3) of such Act, and 2
(B) by applying section 5102(b)(1) of such 3
Act separately with respect to each taxable year. 4
(c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.— 5
For purposes of this section— 6
(1) IN GENERAL.—The term ‘‘qualified sick leave 7
equivalent amount’’ means, with respect to any eligi-8
ble self-employed individual, an amount equal to— 9
(A) the number of days during the taxable 10
year (but not more than 10) that the individual 11
is unable to perform services in any trade or 12
business referred to in section 1402 of the Inter-13
nal Revenue Code of 1986 for a reason with re-14
spect to which such individual would be entitled 15
to receive sick leave as described in subsection 16
(b), multiplied by 17
(B) the lesser of— 18
(i) $200 ($511 in the case of any day 19
of paid sick time described in paragraph 20
(1), (2), or (3) of section 5102(a) of the 21
Emergency Paid Sick Leave Act, applied 22
with the modification described in sub-23
section (b)(2)(A)) of this section, or 24
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† HR 1319 EAS
(ii) 67 percent (100 percent in the case 1
of any day of paid sick time described in 2
paragraph (1), (2), or (3) of section 5102(a) 3
of the Emergency Paid Sick Leave Act) of 4
the average daily self-employment income of 5
the individual for the taxable year. 6
(2) AVERAGE DAILY SELF-EMPLOYMENT IN-7
COME.—For purposes of this subsection, the term ‘‘av-8
erage daily self-employment income’’ means an 9
amount equal to— 10
(A) the net earnings from self-employment 11
of the individual for the taxable year, divided by 12
(B) 260. 13
(3) ELECTION TO USE PRIOR YEAR NET EARN-14
INGS FROM SELF-EMPLOYMENT INCOME.—In the case 15
of an individual who elects (at such time and in such 16
manner as the Secretary may provide) the applica-17
tion of this paragraph, paragraph (2)(A) shall be ap-18
plied by substituting ‘‘the prior taxable year’’ for ‘‘the 19
taxable year’’. 20
(4) ELECTION TO NOT TAKE DAYS INTO AC-21
COUNT.—Any day shall not be taken into account 22
under paragraph (1)(A) if the eligible self-employed 23
individual elects (at such time and in such manner 24
436
† HR 1319 EAS
as the Secretary may prescribe) to not take such day 1
into account for purposes of such paragraph. 2
(d) CREDIT REFUNDABLE.— 3
(1) IN GENERAL.—The credit determined under 4
this section shall be treated as a credit allowed to the 5
taxpayer under subpart C of part IV of subchapter A 6
of chapter 1 of such Code. 7
(2) TREATMENT OF PAYMENTS.—For purposes of 8
section 1324 of title 31, United States Code, any re-9
fund due from the credit determined under this sec-10
tion shall be treated in the same manner as a refund 11
due from a credit provision referred to in subsection 12
(b)(2) of such section. 13
(e) SPECIAL RULES.— 14
(1) DOCUMENTATION.—No credit shall be al-15
lowed under this section unless the individual main-16
tains such documentation as the Secretary may pre-17
scribe to establish such individual as an eligible self- 18
employed individual. 19
(2) DENIAL OF DOUBLE BENEFIT.—In the case of 20
an individual who receives wages (as defined in sec-21
tion 3121(a) of the Internal Revenue Code of 1986) 22
or compensation (as defined in section 3231(e) of such 23
Code) paid by an employer which are required to be 24
paid by reason of the Emergency Paid Sick Leave 25
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† HR 1319 EAS
Act, the qualified sick leave equivalent amount other-1
wise determined under subsection (c) of this section 2
shall be reduced (but not below zero) to the extent that 3
the sum of the amount described in such subsection 4
and in section 3131(b)(1) of such Code exceeds $2,000 5
($5,110 in the case of any day any portion of which 6
is paid sick time described in paragraph (1), (2), or 7
(3) of section 5102(a) of the Emergency Paid Sick 8
Leave Act). 9
(f) APPLICATION OF SECTION.—Only days occurring 10
during the period beginning on April 1, 2021, and ending 11
on September 30, 2021, may be taken into account under 12
subsection (c)(1)(A). 13
(g) APPLICATION OF CREDIT IN CERTAIN POSSES-14
SIONS.— 15
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 16
CODE TAX SYSTEMS.—The Secretary shall pay to each 17
possession of the United States which has a mirror 18
code tax system amounts equal to the loss (if any) to 19
that possession by reason of the application of the 20
provisions of this section. Such amounts shall be de-21
termined by the Secretary based on information pro-22
vided by the government of the respective possession. 23
(2) PAYMENTS TO OTHER POSSESSIONS.—The 24
Secretary shall pay to each possession of the United 25
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† HR 1319 EAS
States which does not have a mirror code tax system 1
amounts estimated by the Secretary as being equal to 2
the aggregate benefits (if any) that would have been 3
provided to residents of such possession by reason of 4
the provisions of this section if a mirror code tax sys-5
tem had been in effect in such possession. The pre-6
ceding sentence shall not apply unless the respective 7
possession has a plan, which has been approved by 8
the Secretary, under which such possession will 9
promptly distribute such payments to its residents. 10
(3) MIRROR CODE TAX SYSTEM.—For purposes 11
of this section, the term ‘‘mirror code tax system’’ 12
means, with respect to any possession of the United 13
States, the income tax system of such possession if the 14
income tax liability of the residents of such possession 15
under such system is determined by reference to the 16
income tax laws of the United States as if such pos-17
session were the United States. 18
(4) TREATMENT OF PAYMENTS.—For purposes of 19
section 1324 of title 31, United States Code, the pay-20
ments under this subsection shall be treated in the 21
same manner as a refund due from a credit provision 22
referred to in subsection (b)(2) of such section. 23
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† HR 1319 EAS
(h) REGULATIONS.—The Secretary shall prescribe such 1
regulations or other guidance as may be necessary to carry 2
out the purposes of this section, including— 3
(1) regulations or other guidance to effectuate the 4
purposes of this section, and 5
(2) regulations or other guidance to minimize 6
compliance and record-keeping burdens under this 7
section. 8
SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF- 9
EMPLOYED INDIVIDUALS. 10
(a) IN GENERAL.—In the case of an eligible self-em-11
ployed individual, there shall be allowed as a credit against 12
the tax imposed by chapter 1 of the Internal Revenue Code 13
of 1986 for any taxable year an amount equal to 100 per-14
cent of the qualified family leave equivalent amount with 15
respect to the individual. 16
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 17
purposes of this section— 18
(1) IN GENERAL.—The term ‘‘eligible self-em-19
ployed individual’’ means an individual who— 20
(A) regularly carries on any trade or busi-21
ness within the meaning of section 1402 of the 22
Internal Revenue Code of 1986, and 23
(B) would be entitled to receive paid leave 24
during the taxable year pursuant to the Emer-25
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† HR 1319 EAS
gency Family and Medical Leave Expansion Act 1
if— 2
(i) the individual were an employee of 3
an employer (other than himself or herself), 4
(ii) section 102(a)(1)(F) of the Family 5
and Medical Leave Act of 1993 applied 6
after March 31, 2021. 7
(2) RULES OF APPLICATION.—For purposes of 8
paragraph (1)(B), in determining whether an indi-9
vidual would be entitled to receive paid leave under 10
the Emergency Family and Medical Leave Act— 11
(A) section 110(a)(2)(A) of the Family and 12
Medical Leave Act of 1993 shall be applied by 13
inserting ‘‘or any reason for leave described in 14
section 5102(a) of the Families First 15
Coronavirus Response Act, or the employee is 16
seeking or awaiting the results of a diagnostic 17
test for, or a medical diagnosis of, COVID–19 18
and such employee has been exposed to COVID– 19
19 or is unable to work pending the results of 20
such test or diagnosis, or the employee is obtain-21
ing immunization related to COVID–19 or re-22
covering from any injury, disability, illness, or 23
condition related to such immunization’’ after 24
‘‘public health emergency’’, and 25
441
† HR 1319 EAS
(B) section 110(b) of such Act shall be ap-1
plied— 2
(i) without regard to paragraph (1) 3
thereof, and 4
(ii) by striking ‘‘after taking leave 5
after such section for 10 days’’ in para-6
graph (2)(A) thereof. 7
(c) QUALIFIED FAMILY LEAVE EQUIVALENT 8
AMOUNT.—For purposes of this section— 9
(1) IN GENERAL.—The term ‘‘qualified family 10
leave equivalent amount’’ means, with respect to any 11
eligible self-employed individual, an amount equal to 12
the product of— 13
(A) the number of days (not to exceed 60) 14
during the taxable year that the individual is 15
unable to perform services in any trade or busi-16
ness referred to in section 1402 of the Internal 17
Revenue Code of 1986 for a reason with respect 18
to which such individual would be entitled to re-19
ceive paid leave as described in subsection (b) of 20
this section, multiplied by 21
(B) the lesser of— 22
(i) 67 percent of the average daily self- 23
employment income of the individual for the 24
taxable year, or 25
442
† HR 1319 EAS
(ii) $200. 1
(2) AVERAGE DAILY SELF-EMPLOYMENT IN-2
COME.—For purposes of this subsection, the term ‘‘av-3
erage daily self-employment income’’ means an 4
amount equal to— 5
(A) the net earnings from self-employment 6
income of the individual for the taxable year, di-7
vided by 8
(B) 260. 9
(3) ELECTION TO USE PRIOR YEAR NET EARN-10
INGS FROM SELF-EMPLOYMENT INCOME.—In the case 11
of an individual who elects (at such time and in such 12
manner as the Secretary may provide) the applica-13
tion of this paragraph, paragraph (2)(A) shall be ap-14
plied by substituting ‘‘the prior taxable year’’ for ‘‘the 15
taxable year’’. 16
(4) COORDINATION WITH CREDIT FOR SICK 17
LEAVE.—Any day taken into account in determining 18
the qualified sick leave equivalent amount with re-19
spect to any eligible-self employed individual under 20
section 9642 shall not be take into account in deter-21
mining the qualified family leave equivalent amount 22
with respect to such individual under this section. 23
(d) CREDIT REFUNDABLE.— 24
443
† HR 1319 EAS
(1) IN GENERAL.—The credit determined under 1
this section shall be treated as a credit allowed to the 2
taxpayer under subpart C of part IV of subchapter A 3
of chapter 1 of such Code. 4
(2) TREATMENT OF PAYMENTS.—For purposes of 5
section 1324 of title 31, United States Code, any re-6
fund due from the credit determined under this sec-7
tion shall be treated in the same manner as a refund 8
due from a credit provision referred to in subsection 9
(b)(2) of such section. 10
(e) SPECIAL RULES.— 11
(1) DOCUMENTATION.—No credit shall be al-12
lowed under this section unless the individual main-13
tains such documentation as the Secretary may pre-14
scribe to establish such individual as an eligible self- 15
employed individual. 16
(2) DENIAL OF DOUBLE BENEFIT.—In the case of 17
an individual who receives wages (as defined in sec-18
tion 3121(a) of the Internal Revenue Code of 1986) 19
or compensation (as defined in section 3231(e) of such 20
Code) paid by an employer which are required to be 21
paid by reason of the Emergency Family and Medical 22
Leave Expansion Act, the qualified family leave 23
equivalent amount otherwise described in subsection 24
(c) of this section shall be reduced (but not below zero) 25
444
† HR 1319 EAS
to the extent that the sum of the amount described in 1
such subsection and in section 3132(b)(1) of such 2
Code exceeds $12,000. 3
(3) REFERENCES TO EMERGENCY FAMILY AND 4
MEDICAL LEAVE EXPANSION ACT.—Any reference in 5
this section to the Emergency Family and Medical 6
Leave Expansion Act shall be treated as including a 7
reference to the amendments made by such Act. 8
(f) APPLICATION OF SECTION.—Only days occurring 9
during the period beginning on April 1, 2021 and ending 10
on September 30, 2021, may be taken into account under 11
subsection (c)(1)(A). 12
(g) APPLICATION OF CREDIT IN CERTAIN POSSES-13
SIONS.— 14
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 15
CODE TAX SYSTEMS.—The Secretary shall pay to each 16
possession of the United States which has a mirror 17
code tax system amounts equal to the loss (if any) to 18
that possession by reason of the application of the 19
provisions of this section. Such amounts shall be de-20
termined by the Secretary based on information pro-21
vided by the government of the respective possession. 22
(2) PAYMENTS TO OTHER POSSESSIONS.—The 23
Secretary shall pay to each possession of the United 24
States which does not have a mirror code tax system 25
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amounts estimated by the Secretary as being equal to 1
the aggregate benefits (if any) that would have been 2
provided to residents of such possession by reason of 3
the provisions of this section if a mirror code tax sys-4
tem had been in effect in such possession. The pre-5
ceding sentence shall not apply unless the respective 6
possession has a plan, which has been approved by 7
the Secretary, under which such possession will 8
promptly distribute such payments to its residents. 9
(3) MIRROR CODE TAX SYSTEM.—For purposes 10
of this section, the term ‘‘mirror code tax system’’ 11
means, with respect to any possession of the United 12
States, the income tax system of such possession if the 13
income tax liability of the residents of such possession 14
under such system is determined by reference to the 15
income tax laws of the United States as if such pos-16
session were the United States. 17
(4) TREATMENT OF PAYMENTS.—For purposes of 18
section 1324 of title 31, United States Code, the pay-19
ments under this subsection shall be treated in the 20
same manner as a refund due from a credit provision 21
referred to in subsection (b)(2) of such section. 22
(h) REGULATIONS.—The Secretary shall prescribe such 23
regulations or other guidance as may be necessary to carry 24
out the purposes of this section, including— 25
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(1) regulations or other guidance to prevent the 1
avoidance of the purposes of this section, and 2
(2) regulations or other guidance to minimize 3
compliance and record-keeping burdens under this 4
section. 5
PART 6—EMPLOYEE RETENTION CREDIT 6
SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT. 7
(a) IN GENERAL.—Subchapter D of chapter 21 of sub-8
title C of the Internal Revenue Code of 1986, as added by 9
section 9641, is amended by adding at the end the following: 10
‘‘SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOY-11
ERS SUBJECT TO CLOSURE DUE TO COVID–19. 12
‘‘(a) IN GENERAL.—In the case of an eligible employer, 13
there shall be allowed as a credit against applicable employ-14
ment taxes for each calendar quarter an amount equal to 15
70 percent of the qualified wages with respect to each em-16
ployee of such employer for such calendar quarter. 17
‘‘(b) LIMITATIONS AND REFUNDABILITY.— 18
‘‘(1) IN GENERAL.— 19
‘‘(A) WAGES TAKEN INTO ACCOUNT.—The 20
amount of qualified wages with respect to any 21
employee which may be taken into account under 22
subsection (a) by the eligible employer for any 23
calendar quarter shall not exceed $10,000. 24
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‘‘(B) RECOVERY STARTUP BUSINESSES.—In 1
the case of an eligible employer which is a recov-2
ery startup business (as defined in subsection 3
(c)(5)), the amount of the credit allowed under 4
subsection (a) (after application of subparagraph 5
(A)) for any calendar quarter shall not exceed 6
$50,000. 7
‘‘(2) CREDIT LIMITED TO EMPLOYMENT TAXES.— 8
The credit allowed by subsection (a) with respect to 9
any calendar quarter shall not exceed the applicable 10
employment taxes (reduced by any credits allowed 11
under sections 3131 and 3132) on the wages paid 12
with respect to the employment of all the employees 13
of the eligible employer for such calendar quarter. 14
‘‘(3) REFUNDABILITY OF EXCESS CREDIT.—If the 15
amount of the credit under subsection (a) exceeds the 16
limitation of paragraph (2) for any calendar quarter, 17
such excess shall be treated as an overpayment that 18
shall be refunded under sections 6402(a) and 6413(b). 19
‘‘(c) DEFINITIONS.—For purposes of this section— 20
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—The 21
term ‘applicable employment taxes’ means the fol-22
lowing: 23
‘‘(A) The taxes imposed under section 24
3111(b). 25
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‘‘(B) So much of the taxes imposed under 1
section 3221(a) as are attributable to the rate in 2
effect under section 3111(b). 3
‘‘(2) ELIGIBLE EMPLOYER.— 4
‘‘(A) IN GENERAL.—The term ‘eligible em-5
ployer’ means any employer— 6
‘‘(i) which was carrying on a trade or 7
business during the calendar quarter for 8
which the credit is determined under sub-9
section (a), and 10
‘‘(ii) with respect to any calendar 11
quarter, for which— 12
‘‘(I) the operation of the trade or 13
business described in clause (i) is fully 14
or partially suspended during the cal-15
endar quarter due to orders from an 16
appropriate governmental authority 17
limiting commerce, travel, or group 18
meetings (for commercial, social, reli-19
gious, or other purposes) due to the 20
coronavirus disease 2019 (COVID–19), 21
‘‘(II) the gross receipts (within the 22
meaning of section 448(c)) of such em-23
ployer for such calendar quarter are 24
less than 80 percent of the gross re-25
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† HR 1319 EAS
ceipts of such employer for the same 1
calendar quarter in calendar year 2
2019, or 3
‘‘(III) the employer is a recovery 4
startup business (as defined in para-5
graph (5)). 6
With respect to any employer for any cal-7
endar quarter, if such employer was not in 8
existence as of the beginning of the same 9
calendar quarter in calendar year 2019, 10
clause (ii)(II) shall be applied by sub-11
stituting ‘2020’ for ‘2019’. 12
‘‘(B) ELECTION TO USE ALTERNATIVE 13
QUARTER.—At the election of the employer— 14
‘‘(i) subparagraph (A)(ii)(II) shall be 15
applied— 16
‘‘(I) by substituting ‘for the imme-17
diately preceding calendar quarter’ for 18
‘for such calendar quarter’, and 19
‘‘(II) by substituting ‘the cor-20
responding calendar quarter in cal-21
endar year 2019’ for ‘the same cal-22
endar quarter in calendar year 2019’, 23
and 24
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‘‘(ii) the last sentence of subparagraph 1
(A) shall be applied by substituting ‘the cor-2
responding calendar quarter in calendar 3
year 2019’ for ‘the same calendar quarter in 4
calendar year 2019’. 5
An election under this subparagraph shall be 6
made at such time and in such manner as the 7
Secretary shall prescribe. 8
‘‘(C) TAX-EXEMPT ORGANIZATIONS.—In the 9
case of an organization which is described in sec-10
tion 501(c) and exempt from tax under section 11
501(a)— 12
‘‘(i) clauses (i) and (ii)(I) of subpara-13
graph (A) shall apply to all operations of 14
such organization, and 15
‘‘(ii) any reference in this section to 16
gross receipts shall be treated as a reference 17
to gross receipts within the meaning of sec-18
tion 6033. 19
‘‘(3) QUALIFIED WAGES.— 20
‘‘(A) IN GENERAL.—The term ‘qualified 21
wages’ means— 22
‘‘(i) in the case of an eligible employer 23
for which the average number of full-time 24
employees (within the meaning of section 25
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† HR 1319 EAS
4980H) employed by such eligible employer 1
during 2019 was greater than 500, wages 2
paid by such eligible employer with respect 3
to which an employee is not providing serv-4
ices due to circumstances described in sub-5
clause (I) or (II) of paragraph (2)(A)(ii), or 6
‘‘(ii) in the case of an eligible employer 7
for which the average number of full-time 8
employees (within the meaning of section 9
4980H) employed by such eligible employer 10
during 2019 was not greater than 500— 11
‘‘(I) with respect to an eligible 12
employer described in subclause (I) of 13
paragraph (2)(A)(ii), wages paid by 14
such eligible employer with respect to 15
an employee during any period de-16
scribed in such clause, or 17
‘‘(II) with respect to an eligible 18
employer described in subclause (II) of 19
such paragraph, wages paid by such el-20
igible employer with respect to an em-21
ployee during such quarter. 22
‘‘(B) SPECIAL RULE FOR EMPLOYERS NOT 23
IN EXISTENCE IN 2019.—In the case of any em-24
ployer that was not in existence in 2019, sub-25
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† HR 1319 EAS
paragraph (A) shall be applied by substituting 1
‘2020’ for ‘2019’ each place it appears. 2
‘‘(C) SEVERELY FINANCIALLY DISTRESSED 3
EMPLOYERS.— 4
‘‘(i) IN GENERAL.—Notwithstanding 5
subparagraph (A)(i), in the case of a se-6
verely financially distressed employer, the 7
term ‘qualified wages’ means wages paid by 8
such employer with respect to an employee 9
during any calendar quarter. 10
‘‘(ii) DEFINITION.—The term ‘severely 11
financially distressed employer’ means an 12
eligible employer as defined in paragraph 13
(2), determined by substituting ‘less than 10 14
percent’ for ‘less than 80 percent’ in sub-15
paragraph (A)(ii)(II) thereof. 16
‘‘(D) EXCEPTION.—The term ‘qualified 17
wages’ shall not include any wages taken into 18
account under sections 41, 45A, 45P, 45S, 51, 19
1396, 3131, and 3132. 20
‘‘(4) WAGES.— 21
‘‘(A) IN GENERAL.—The term ‘wages’ means 22
wages (as defined in section 3121(a)) and com-23
pensation (as defined in section 3231(e)). For 24
purposes of the preceding sentence, in the case of 25
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any organization or entity described in sub-1
section (f)(2), wages as defined in section 2
3121(a) shall be determined without regard to 3
paragraphs (5), (6), (7), (10), and (13) of section 4
3121(b) (except with respect to services per-5
formed in a penal institution by an inmate 6
thereof). 7
‘‘(B) ALLOWANCE FOR CERTAIN HEALTH 8
PLAN EXPENSES.— 9
‘‘(i) IN GENERAL.—Such term shall in-10
clude amounts paid by the eligible employer 11
to provide and maintain a group health 12
plan (as defined in section 5000(b)(1)), but 13
only to the extent that such amounts are ex-14
cluded from the gross income of employees 15
by reason of section 106(a). 16
‘‘(ii) ALLOCATION RULES.—For pur-17
poses of this section, amounts treated as 18
wages under clause (i) shall be treated as 19
paid with respect to any employee (and 20
with respect to any period) to the extent 21
that such amounts are properly allocable to 22
such employee (and to such period) in such 23
manner as the Secretary may prescribe. Ex-24
cept as otherwise provided by the Secretary, 25
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† HR 1319 EAS
such allocation shall be treated as properly 1
made if made on the basis of being pro rata 2
among periods of coverage. 3
‘‘(5) RECOVERY STARTUP BUSINESS.—The term 4
‘recovery startup business’ means any employer— 5
‘‘(A) which began carrying on any trade or 6
business after February 15, 2020, 7
‘‘(B) for which the average annual gross re-8
ceipts of such employer (as determined under 9
rules similar to the rules under section 10
448(c)(3)) for the 3-taxable-year period ending 11
with the taxable year which precedes the cal-12
endar quarter for which the credit is determined 13
under subsection (a) does not exceed $1,000,000, 14
and 15
‘‘(C) which, with respect to such calendar 16
quarter, is not described in subclause (I) or (II) 17
of paragraph (2)(A)(ii). 18
‘‘(6) OTHER TERMS.—Any term used in this sec-19
tion which is also used in this chapter or chapter 22 20
shall have the same meaning as when used in such 21
chapter. 22
‘‘(d) AGGREGATION RULE.—All persons treated as a 23
single employer under subsection (a) or (b) of section 52, 24
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† HR 1319 EAS
or subsection (m) or (o) of section 414, shall be treated as 1
one employer for purposes of this section. 2
‘‘(e) CERTAIN RULES TO APPLY.—For purposes of this 3
section, rules similar to the rules of sections 51(i)(1) and 4
280C(a) shall apply. 5
‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 6
‘‘(1) IN GENERAL.—This credit shall not apply 7
to the Government of the United States, the govern-8
ment of any State or political subdivision thereof, or 9
any agency or instrumentality of any of the fore-10
going. 11
‘‘(2) EXCEPTION.—Paragraph (1) shall not 12
apply to— 13
‘‘(A) any organization described in section 14
501(c)(1) and exempt from tax under section 15
501(a), or 16
‘‘(B) any entity described in paragraph (1) 17
if— 18
‘‘(i) such entity is a college or univer-19
sity, or 20
‘‘(ii) the principal purpose or function 21
of such entity is providing medical or hos-22
pital care. 23
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† HR 1319 EAS
In the case of any entity described in subpara-1
graph (B), such entity shall be treated as satis-2
fying the requirements of subsection (c)(2)(A)(i). 3
‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO 4
ACCOUNT.—This section shall not apply to so much of the 5
qualified wages paid by an eligible employer as such em-6
ployer elects (at such time and in such manner as the Sec-7
retary may prescribe) to not take into account for purposes 8
of this section. 9
‘‘(h) COORDINATION WITH CERTAIN PROGRAMS.— 10
‘‘(1) IN GENERAL.—This section shall not apply 11
to so much of the qualified wages paid by an eligible 12
employer as are taken into account as payroll costs 13
in connection with— 14
‘‘(A) a covered loan under section 7(a)(37) 15
or 7A of the Small Business Act, 16
‘‘(B) a grant under section 324 of the Eco-17
nomic Aid to Hard-Hit Small Businesses, Non- 18
Profits, and Venues Act, or 19
‘‘(C) a restaurant revitalization grant 20
under section 5003 of the American Rescue Plan 21
Act of 2021. 22
‘‘(2) APPLICATION WHERE PPP LOANS NOT FOR-23
GIVEN.—The Secretary shall issue guidance providing 24
that payroll costs paid during the covered period shall 25
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† HR 1319 EAS
not fail to be treated as qualified wages under this 1
section by reason of paragraph (1) to the extent 2
that— 3
‘‘(A) a covered loan of the taxpayer under 4
section 7(a)(37) of the Small Business Act is not 5
forgiven by reason of a decision under section 6
7(a)(37)(J) of such Act, or 7
‘‘(B) a covered loan of the taxpayer under 8
section 7A of the Small Business Act is not for-9
given by reason of a decision under section 7A(g) 10
of such Act. 11
Terms used in the preceding sentence which are also 12
used in section 7A(g) or 7(a)(37)(J) of the Small 13
Business Act shall, when applied in connection with 14
either such section, have the same meaning as when 15
used in such section, respectively. 16
‘‘(i) THIRD PARTY PAYORS.—Any credit allowed 17
under this section shall be treated as a credit described in 18
section 3511(d)(2). 19
‘‘(j) ADVANCE PAYMENTS.— 20
‘‘(1) IN GENERAL.—Except as provided in para-21
graph (2), no advance payment of the credit under 22
subsection (a) shall be allowed. 23
‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOY-24
ERS.— 25
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† HR 1319 EAS
‘‘(A) IN GENERAL.—Under rules provided 1
by the Secretary, an eligible employer for which 2
the average number of full-time employees (with-3
in the meaning of section 4980H) employed by 4
such eligible employer during 2019 was not 5
greater than 500 may elect for any calendar 6
quarter to receive an advance payment of the 7
credit under subsection (a) for such quarter in 8
an amount not to exceed 70 percent of the aver-9
age quarterly wages paid by the employer in cal-10
endar year 2019. 11
‘‘(B) SPECIAL RULE FOR SEASONAL EM-12
PLOYERS.—In the case of any employer who em-13
ploys seasonal workers (as defined in section 14
45R(d)(5)(B)), the employer may elect to apply 15
subparagraph (A) by substituting ‘the wages for 16
the calendar quarter in 2019 which corresponds 17
to the calendar quarter to which the election re-18
lates’ for ‘the average quarterly wages paid by 19
the employer in calendar year 2019’. 20
‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT 21
IN EXISTENCE IN 2019.—In the case of any em-22
ployer that was not in existence in 2019, sub-23
paragraphs (A) and (B) shall each be applied by 24
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† HR 1319 EAS
substituting ‘2020’ for ‘2019’ each place it ap-1
pears. 2
‘‘(3) RECONCILIATION OF CREDIT WITH ADVANCE 3
PAYMENTS.— 4
‘‘(A) IN GENERAL.—The amount of credit 5
which would (but for this subsection) be allowed 6
under this section shall be reduced (but not below 7
zero) by the aggregate payment allowed to the 8
taxpayer under paragraph (2). Any failure to so 9
reduce the credit shall be treated as arising out 10
of a mathematical or clerical error and assessed 11
according to section 6213(b)(1). 12
‘‘(B) EXCESS ADVANCE PAYMENTS.—If the 13
advance payments to a taxpayer under para-14
graph (2) for a calendar quarter exceed the cred-15
it allowed by this section (determined without re-16
gard to subparagraph (A)), the tax imposed 17
under section 3111(b) or so much of the tax im-18
posed under section 3221(a) as is attributable to 19
the rate in effect under section 3111(b) (which-20
ever is applicable) for the calendar quarter shall 21
be increased by the amount of such excess. 22
‘‘(k) TREATMENT OF DEPOSITS.—The Secretary shall 23
waive any penalty under section 6656 for any failure to 24
make a deposit of any applicable employment taxes if the 25
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† HR 1319 EAS
Secretary determines that such failure was due to the rea-1
sonable anticipation of the credit allowed under this section. 2
‘‘(l) EXTENSION OF LIMITATION ON ASSESSMENT.— 3
Notwithstanding section 6501, the limitation on the time 4
period for the assessment of any amount attributable to a 5
credit claimed under this section shall not expire before the 6
date that is 5 years after the later of— 7
‘‘(1) the date on which the original return which 8
includes the calendar quarter with respect to which 9
such credit is determined is filed, or 10
‘‘(2) the date on which such return is treated as 11
filed under section 6501(b)(2). 12
‘‘(m) REGULATIONS AND GUIDANCE.—The Secretary 13
shall issue such forms, instructions, regulations, and other 14
guidance as are necessary— 15
‘‘(1) to allow the advance payment of the credit 16
under subsection (a) as provided in subsection (j)(2), 17
subject to the limitations provided in this section, 18
based on such information as the Secretary shall re-19
quire, 20
‘‘(2) with respect to the application of the credit 21
under subsection (a) to third party payors (including 22
professional employer organizations, certified profes-23
sional employer organizations, or agents under sec-24
tion 3504), including regulations or guidance allow-25
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† HR 1319 EAS
ing such payors to submit documentation necessary to 1
substantiate the eligible employer status of employers 2
that use such payors, and 3
‘‘(3) to prevent the avoidance of the purposes of 4
the limitations under this section, including through 5
the leaseback of employees. 6
Any forms, instructions, regulations, or other guidance de-7
scribed in paragraph (2) shall require the customer to be 8
responsible for the accounting of the credit and for any li-9
ability for improperly claimed credits and shall require the 10
certified professional employer organization or other third 11
party payor to accurately report such tax credits based on 12
the information provided by the customer. 13
‘‘(n) APPLICATION.—This section shall only apply to 14
wages paid after June 30, 2021, and before January 1, 15
2022.’’. 16
(b) REFUNDS.—Paragraph (2) of section 1324(b) of 17
title 31, United States Code, is amended by inserting 18
‘‘3134,’’ before ‘‘6428’’. 19
(c) CLERICAL AMENDMENT.—The table of sections for 20
subchapter D of chapter 21 of subtitle C of the Internal Rev-21
enue Code of 1986 is amended by adding at the end the 22
following: 23
‘‘Sec. 3134. Employee retention credit for employers subject to closure due to
COVID–19.’’.
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† HR 1319 EAS
(d) EFFECTIVE DATE.—The amendments made by this 1
section shall apply to calendar quarters beginning after 2
June 30, 2021. 3
PART 7—PREMIUM TAX CREDIT 4
SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING 5
PREMIUM ASSISTANCE FOR CONSUMERS. 6
(a) IN GENERAL.—Section 36B(b)(3)(A) of the Inter-7
nal Revenue Code of 1986 is amended by adding at the end 8
the following new clause: 9
‘‘(iii) TEMPORARY PERCENTAGES FOR 10
2021 AND 2022.—In the case of a taxable 11
year beginning in 2021 or 2022— 12
‘‘(I) clause (ii) shall not apply for 13
purposes of adjusting premium per-14
centages under this subparagraph, and 15
‘‘(II) the following table shall be 16
applied in lieu of the table contained 17
in clause (i): 18
‘‘In the case of household income (expressed as
a percent of poverty line) within the following income tier:
The initial premium
percentage is—
The final premium
percentage is—
Up to 150.0 percent ............................................ 0.0 0.0150.0 percent up to 200.0 percent ..................... 0.0 2.0200.0 percent up to 250.0 percent ..................... 2.0 4.0250.0 percent up to 300.0 percent ..................... 4.0 6.0300.0 percent up to 400.0 percent ..................... 6.0 8.5400.0 percent and higher ................................... 8.5 8.5’’.
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† HR 1319 EAS
(b) CONFORMING AMENDMENT.—Section 36B(c)(1) of 1
the Internal Revenue Code of 1986 is amended by adding 2
at the end the following new subparagraph: 3
‘‘(E) TEMPORARY RULE FOR 2021 AND 4
2022.—In the case of a taxable year beginning 5
in 2021 or 2022, subparagraph (A) shall be ap-6
plied without regard to ‘but does not exceed 400 7
percent’.’’. 8
(c) EFFECTIVE DATE.—The amendments made by this 9
section shall apply to taxable years beginning after Decem-10
ber 31, 2020. 11
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON 12
RECONCILIATION OF TAX CREDITS FOR COV-13
ERAGE UNDER A QUALIFIED HEALTH PLAN 14
WITH ADVANCE PAYMENTS OF SUCH CREDIT. 15
(a) IN GENERAL.—Section 36B(f)(2)(B) of the Inter-16
nal Revenue Code of 1986 is amended by adding at the end 17
the following new clause: 18
‘‘(iii) TEMPORARY MODIFICATION OF 19
LIMITATION ON INCREASE.—In the case of 20
any taxable year beginning in 2020, for 21
any taxpayer who files for such taxable year 22
an income tax return reconciling any ad-23
vance payment of the credit under this sec-24
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† HR 1319 EAS
tion, the Secretary shall treat subparagraph 1
(A) as not applying.’’. 2
(b) EFFECTIVE DATE.—The amendment made by this 3
section shall apply to taxable years beginning after Decem-4
ber 31, 2019. 5
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE 6
OF INDIVIDUALS RECEIVING UNEMPLOY-7
MENT COMPENSATION DURING 2021. 8
(a) IN GENERAL.—Section 36B of the Internal Rev-9
enue Code of 1986 is amended by redesignating subsection 10
(g) as subsection (h) and by inserting after subsection (f) 11
the following new subsection: 12
‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE 13
UNEMPLOYMENT COMPENSATION DURING 2021.— 14
‘‘(1) IN GENERAL.—For purposes of this section, 15
in the case of a taxpayer who has received, or has 16
been approved to receive, unemployment compensa-17
tion for any week beginning during 2021, for the tax-18
able year in which such week begins— 19
‘‘(A) such taxpayer shall be treated as an 20
applicable taxpayer, and 21
‘‘(B) there shall not be taken into account 22
any household income of the taxpayer in excess 23
of 133 percent of the poverty line for a family 24
of the size involved. 25
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† HR 1319 EAS
‘‘(2) UNEMPLOYMENT COMPENSATION.—For pur-1
poses of this subsection, the term ‘unemployment com-2
pensation’ has the meaning given such term in section 3
85(b). 4
‘‘(3) EVIDENCE OF UNEMPLOYMENT COMPENSA-5
TION.—For purposes of this subsection, a taxpayer 6
shall not be treated as having received (or been ap-7
proved to receive) unemployment compensation for 8
any week unless such taxpayer provides self-attesta-9
tion of, and such documentation as the Secretary 10
shall prescribe which demonstrates, such receipt or 11
approval. 12
‘‘(4) CLARIFICATION OF RULES REMAINING AP-13
PLICABLE.— 14
‘‘(A) JOINT RETURN REQUIREMENT.—Para-15
graph (1)(A) shall not affect the application of 16
subsection (c)(1)(C). 17
‘‘(B) HOUSEHOLD INCOME AND 18
AFFORDABILLITY.—Paragraph (1)(B) shall not 19
apply to any determination of household income 20
for purposes of paragraph (2)(C)(i)(II) or 21
(4)(C)(ii) of subsection (c)’’. 22
(b) EFFECTIVE DATE.—The amendments made by this 23
section shall apply to taxable years beginning after Decem-24
ber 31, 2020. 25
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† HR 1319 EAS
PART 8—MISCELLANEOUS PROVISIONS 1
SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, 2
ETC. ON WORLDWIDE BASIS. 3
(a) IN GENERAL.—Section 864 of the Internal Revenue 4
Code of 1986 is amended by striking subsection (f). 5
(b) EFFECTIVE DATE.—The amendment made by this 6
section shall apply to taxable years beginning after Decem-7
ber 31, 2020. 8
SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES. 9
For purposes of the Internal Revenue Code of 1986— 10
(1) amounts received from the Administrator of 11
the Small Business Administration in the form of a 12
targeted EIDL advance under section 331 of the Eco-13
nomic Aid to Hard-Hit Small Businesses, Nonprofits, 14
and Venues Act (title III of division N of Public Law 15
116–260) shall not be included in the gross income of 16
the person that receives such amounts, 17
(2) no deduction shall be denied, no tax attribute 18
shall be reduced, and no basis increase shall be de-19
nied, by reason of the exclusion from gross income 20
provided by paragraph (1), and 21
(3) in the case of a partnership or S corporation 22
that receives such amounts— 23
(A) any amount excluded from income by 24
reason of paragraph (1) shall be treated as tax 25
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† HR 1319 EAS
exempt income for purposes of sections 705 and 1
1366 of the Internal Revenue Code of 1986, and 2
(B) the Secretary of the Treasury (or the 3
Secretary’s delegate) shall prescribe rules for de-4
termining a partner’s distributive share of any 5
amount described in subparagraph (A) for pur-6
poses of section 705 of the Internal Revenue Code 7
of 1986. 8
SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZA-9
TION GRANTS. 10
For purposes of the Internal Revenue Code of 1986— 11
(1) amounts received from the Administrator of 12
the Small Business Administration in the form of a 13
restaurant revitalization grant under section 5003 14
shall not be included in the gross income of the person 15
that receives such amounts, 16
(2) no deduction shall be denied, no tax attribute 17
shall be reduced, and no basis increase shall be de-18
nied, by reason of the exclusion from gross income 19
provided by paragraph (1), and 20
(3) in the case of a partnership or S corporation 21
that receives such amounts— 22
(A) except as otherwise provided by the Sec-23
retary of the Treasury (or the Secretary’s dele-24
gate), any amount excluded from income by rea-25
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† HR 1319 EAS
son of paragraph (1) shall be treated as tax ex-1
empt income for purposes of sections 705 and 2
1366 of the Internal Revenue Code of 1986, and 3
(B) the Secretary of the Treasury (or the 4
Secretary’s delegate) shall prescribe rules for de-5
termining a partner’s distributive share of any 6
amount described in subparagraph (A) for pur-7
poses of section 705 of the Internal Revenue Code 8
of 1986. 9
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING 10
OF THIRD PARTY NETWORK TRANSACTIONS. 11
(a) IN GENERAL.—Section 6050W(e) of the Internal 12
Revenue Code of 1986 is amended to read as follows: 13
‘‘(e) DE MINIMIS EXCEPTION FOR THIRD PARTY SET-14
TLEMENT ORGANIZATIONS.—A third party settlement orga-15
nization shall not be required to report any information 16
under subsection (a) with respect to third party network 17
transactions of any participating payee if the amount 18
which would otherwise be reported under subsection (a)(2) 19
with respect to such transactions does not exceed $600.’’. 20
(b) CLARIFICATION THAT REPORTING IS NOT RE-21
QUIRED ON TRANSACTIONS WHICH ARE NOT FOR GOODS 22
OR SERVICES.—Section 6050W(c)(3) of such Code is 23
amended by inserting ‘‘described in subsection 24
(d)(3)(A)(iii)’’ after ‘‘any transaction’’. 25
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† HR 1319 EAS
(c) EFFECTIVE DATE.— 1
(1) IN GENERAL.—The amendment made by sub-2
section (a) shall apply to returns for calendar years 3
beginning after December 31, 2021. 4
(2) CLARIFICATION.—The amendment made by 5
subsection (b) shall apply to transactions after the 6
date of the enactment of this Act. 7
SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT 8
LOAN FORGIVENESS. 9
(a) IN GENERAL.—Section 108(f) of the Internal Rev-10
enue Code of 1986 is amended by striking paragraph (5) 11
and inserting the following: 12
‘‘(5) SPECIAL RULE FOR DISCHARGES IN 2021 13
THROUGH 2025.—Gross income does not include any 14
amount which (but for this subsection) would be in-15
cludible in gross income by reason of the discharge (in 16
whole or in part) after December 31, 2020, and before 17
January 1, 2026, of— 18
‘‘(A) any loan provided expressly for post-19
secondary educational expenses, regardless of 20
whether provided through the educational insti-21
tution or directly to the borrower, if such loan 22
was made, insured, or guaranteed by— 23
‘‘(i) the United States, or an instru-24
mentality or agency thereof, 25
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† HR 1319 EAS
‘‘(ii) a State, territory, or possession of 1
the United States, or the District of Colum-2
bia, or any political subdivision thereof, or 3
‘‘(iii) an eligible educational institu-4
tion (as defined in section 25A), 5
‘‘(B) any private education loan (as defined 6
in section 140(a)(7) of the Truth in Lending 7
Act), 8
‘‘(C) any loan made by any educational or-9
ganization described in section 170(b)(1)(A)(ii) 10
if such loan is made— 11
‘‘(i) pursuant to an agreement with 12
any entity described in subparagraph (A) 13
or any private education lender (as defined 14
in section 140(a) of the Truth in Lending 15
Act) under which the funds from which the 16
loan was made were provided to such edu-17
cational organization, or 18
‘‘(ii) pursuant to a program of such 19
educational organization which is designed 20
to encourage its students to serve in occupa-21
tions with unmet needs or in areas with 22
unmet needs and under which the services 23
provided by the students (or former stu-24
dents) are for or under the direction of a 25
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† HR 1319 EAS
governmental unit or an organization de-1
scribed in section 501(c)(3) and exempt 2
from tax under section 501(a), or 3
‘‘(D) any loan made by an educational or-4
ganization described in section 170(b)(1)(A)(ii) 5
or by an organization exempt from tax under 6
section 501(a) to refinance a loan to an indi-7
vidual to assist the individual in attending any 8
such educational organization but only if the re-9
financing loan is pursuant to a program of the 10
refinancing organization which is designed as 11
described in subparagraph (C)(ii). 12
The preceding sentence shall not apply to the dis-13
charge of a loan made by an organization described 14
in subparagraph (C) or made by a private education 15
lender (as defined in section 140(a)(7) of the Truth 16
in Lending Act) if the discharge is on account of serv-17
ices performed for either such organization or for such 18
private education lender.’’. 19
(b) EFFECTIVE DATE.—The amendment made by this 20
section shall apply to discharges of loans after December 21
31, 2020. 22
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† HR 1319 EAS
Subtitle H—Pensions 1
SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTI-2
EMPLOYER PLANS AS IN ENDANGERED, CRIT-3
ICAL, OR CRITICAL AND DECLINING STATUS. 4
(a) IN GENERAL.—Notwithstanding the actuarial cer-5
tification under section 305(b)(3) of the Employee Retire-6
ment Income Security Act of 1974 and section 432(b)(3) 7
of the Internal Revenue Code of 1986, if a plan sponsor 8
of a multiemployer plan elects the application of this sec-9
tion, then, for purposes of section 305 of such Act and sec-10
tion 432 of such Code— 11
(1) the status of the plan for its first plan year 12
beginning during the period beginning on March 1, 13
2020, and ending on February 28, 2021, or the next 14
succeeding plan year (as designated by the plan spon-15
sor in such election), shall be the same as the status 16
of such plan under such sections for the plan year 17
preceding such designated plan year, and 18
(2) in the case of a plan which was in endan-19
gered or critical status for the plan year preceding the 20
designated plan year described in paragraph (1), the 21
plan shall not be required to update its plan or sched-22
ules under section 305(c)(6) of such Act and section 23
432(c)(6) of such Code, or section 305(e)(3)(B) of such 24
Act and section 432(e)(3)(B) of such Code, whichever 25
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† HR 1319 EAS
is applicable, until the plan year following the des-1
ignated plan year described in paragraph (1). 2
(b) EXCEPTION FOR PLANS BECOMING CRITICAL DUR-3
ING ELECTION.—If— 4
(1) an election was made under subsection (a) 5
with respect to a multiemployer plan, and 6
(2) such plan has, without regard to such elec-7
tion, been certified by the plan actuary under section 8
305(b)(3) of the Employee Retirement Income Secu-9
rity Act of 1974 and section 432(b)(3) of the Internal 10
Revenue Code of 1986 to be in critical status for the 11
designated plan year described in subsection (a)(1), 12
then such plan shall be treated as a plan in critical 13
status for such plan year for purposes of applying 14
section 4971(g)(1)(A) of such Code, section 302(b)(3) 15
of such Act (without regard to the second sentence 16
thereof), and section 412(b)(3) of such Code (without 17
regard to the second sentence thereof). 18
(c) ELECTION AND NOTICE.— 19
(1) ELECTION.—An election under subsection 20
(a)— 21
(A) shall be made at such time and in such 22
manner as the Secretary of the Treasury or the 23
Secretary’s delegate may prescribe and, once 24
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† HR 1319 EAS
made, may be revoked only with the consent of 1
the Secretary, and 2
(B) if made— 3
(i) before the date the annual certifi-4
cation is submitted to the Secretary or the 5
Secretary’s delegate under section 305(b)(3) 6
of such Act and section 432(b)(3) of such 7
Code, shall be included with such annual 8
certification, and 9
(ii) after such date, shall be submitted 10
to the Secretary or the Secretary’s delegate 11
not later than 30 days after the date of the 12
election. 13
(2) NOTICE TO PARTICIPANTS.— 14
(A) IN GENERAL.—Notwithstanding section 15
305(b)(3)(D) of the Employee Retirement Income 16
Security Act of 1974 and section 432(b)(3)(D) of 17
the Internal Revenue Code of 1986, if, by reason 18
of an election made under subsection (a), the 19
plan is in neither endangered nor critical sta-20
tus— 21
(i) the plan sponsor of a multiem-22
ployer plan shall not be required to provide 23
notice under such sections, and 24
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† HR 1319 EAS
(ii) the plan sponsor shall provide to 1
the participants and beneficiaries, the bar-2
gaining parties, the Pension Benefit Guar-3
anty Corporation, and the Secretary of 4
Labor a notice of the election under sub-5
section (a) and such other information as 6
the Secretary of the Treasury (in consulta-7
tion with the Secretary of Labor) may re-8
quire— 9
(I) if the election is made before 10
the date the annual certification is 11
submitted to the Secretary or the Sec-12
retary’s delegate under section 13
305(b)(3) of such Act and section 14
432(b)(3) of such Code, not later than 15
30 days after the date of the certifi-16
cation, and 17
(II) if the election is made after 18
such date, not later than 30 days after 19
the date of the election. 20
(B) NOTICE OF ENDANGERED STATUS.— 21
Notwithstanding section 305(b)(3)(D) of such Act 22
and section 432(b)(3)(D) of such Code, if the 23
plan is certified to be in critical status for any 24
plan year but is in endangered status by reason 25
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† HR 1319 EAS
of an election made under subsection (a), the no-1
tice provided under such sections shall be the no-2
tice which would have been provided if the plan 3
had been certified to be in endangered status. 4
SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IM-5
PROVEMENT AND REHABILITATION PERIODS 6
FOR MULTIEMPLOYER PENSION PLANS IN 7
CRITICAL AND ENDANGERED STATUS FOR 8
2020 OR 2021. 9
(a) IN GENERAL.—If the plan sponsor of a multiem-10
ployer plan which is in endangered or critical status for 11
a plan year beginning in 2020 or 2021 (determined after 12
application of section 9701) elects the application of this 13
section, then, for purposes of section 305 of the Employee 14
Retirement Income Security Act of 1974 and section 432 15
of the Internal Revenue Code of 1986, the plan’s funding 16
improvement period or rehabilitation period, whichever is 17
applicable, shall be extended by 5 years. 18
(b) DEFINITIONS AND SPECIAL RULES.—For purposes 19
of this section— 20
(1) ELECTION.—An election under this section 21
shall be made at such time, and in such manner and 22
form, as (in consultation with the Secretary of Labor) 23
the Secretary of the Treasury or the Secretary’s dele-24
gate may prescribe. 25
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† HR 1319 EAS
(2) DEFINITIONS.—Any term which is used in 1
this section which is also used in section 305 of the 2
Employee Retirement Income Security Act of 1974 3
and section 432 of the Internal Revenue Code of 1986 4
shall have the same meaning as when used in such 5
sections. 6
(c) EFFECTIVE DATE.—This section shall apply to 7
plan years beginning after December 31, 2019. 8
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD AC-9
COUNT RULES. 10
(a) ADJUSTMENTS.— 11
(1) AMENDMENT TO EMPLOYEE RETIREMENT IN-12
COME SECURITY ACT OF 1974.—Section 304(b)(8) of 13
the Employee Retirement Income Security Act of 14
1974 (29 U.S.C. 1084(b)) is amended by adding at 15
the end the following new subparagraph: 16
‘‘(F) RELIEF FOR 2020 AND 2021.—A multi-17
employer plan with respect to which the solvency 18
test under subparagraph (C) is met as of Feb-19
ruary 29, 2020, may elect to apply this para-20
graph (without regard to whether such plan pre-21
viously elected the application of this para-22
graph)— 23
‘‘(i) by substituting ‘February 29, 24
2020’ for ‘August 31, 2008’ each place it 25
478
† HR 1319 EAS
appears in subparagraphs (A)(i), (B)(i)(I), 1
and (B)(i)(II), 2
‘‘(ii) by inserting ‘and other losses re-3
lated to the virus SARS–CoV–2 or 4
coronavirus disease 2019 (COVID–19) (in-5
cluding experience losses related to reduc-6
tions in contributions, reductions in em-7
ployment, and deviations from anticipated 8
retirement rates, as determined by the plan 9
sponsor)’ after ‘net investment losses’ in 10
subparagraph (A)(i), and 11
‘‘(iii) by substituting ‘this subpara-12
graph or subparagraph (A)’ for ‘this sub-13
paragraph and subparagraph (A) both’ in 14
subparagraph (B)(iii). 15
The preceding sentence shall not apply to a plan 16
to which special financial assistance is granted 17
under section 4262. For purposes of the applica-18
tion of this subparagraph, the Secretary of the 19
Treasury shall rely on the plan sponsor’s cal-20
culations of plan losses unless such calculations 21
are clearly erroneous.’’. 22
(2) AMENDMENT TO INTERNAL REVENUE CODE 23
OF 1986.—Section 431(b)(8) of the Internal Revenue 24
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† HR 1319 EAS
Code of 1986 is amended by adding at the end the fol-1
lowing new subparagraph: 2
‘‘(F) RELIEF FOR 2020 AND 2021.—A multi-3
employer plan with respect to which the solvency 4
test under subparagraph (C) is met as of Feb-5
ruary 29, 2020, may elect to apply this para-6
graph (without regard to whether such plan pre-7
viously elected the application of this para-8
graph)— 9
‘‘(i) by substituting ‘February 29, 10
2020’ for ‘August 31, 2008’ each place it 11
appears in subparagraphs (A)(i), (B)(i)(I), 12
and (B)(i)(II), 13
‘‘(ii) by inserting ‘and other losses re-14
lated to the virus SARS–CoV–2 or 15
coronavirus disease 2019 (COVID–19) (in-16
cluding experience losses related to reduc-17
tions in contributions, reductions in em-18
ployment, and deviations from anticipated 19
retirement rates, as determined by the plan 20
sponsor)’ after ‘net investment losses’ in 21
subparagraph (A)(i), and 22
‘‘(iii) by substituting ‘this subpara-23
graph or subparagraph (A)’ for ‘this sub-24
480
† HR 1319 EAS
paragraph and subparagraph (A) both’ in 1
subparagraph (B)(iii). 2
The preceding sentence shall not apply to a plan 3
to which special financial assistance is granted 4
under section 4262 of the Employee Retirement 5
Income Security Act of 1974. For purposes of the 6
application of this subparagraph, the Secretary 7
shall rely on the plan sponsor’s calculations of 8
plan losses unless such calculations are clearly 9
erroneous.’’. 10
(b) EFFECTIVE DATES.— 11
(1) IN GENERAL.—The amendments made by 12
this section shall take effect as of the first day of the 13
first plan year ending on or after February 29, 2020, 14
except that any election a plan makes pursuant to 15
this section that affects the plan’s funding standard 16
account for the first plan year beginning after Feb-17
ruary 29, 2020, shall be disregarded for purposes of 18
applying the provisions of section 305 of the Em-19
ployee Retirement Income Security Act of 1974 and 20
section 432 of the Internal Revenue Code of 1986 to 21
such plan year. 22
(2) RESTRICTIONS ON BENEFIT INCREASES.— 23
Notwithstanding paragraph (1), the restrictions on 24
plan amendments increasing benefits in sections 25
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† HR 1319 EAS
304(b)(8)(D) of such Act and 431(b)(8)(D) of such 1
Code, as applied by the amendments made by this 2
section, shall take effect on the date of enactment of 3
this Act. 4
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR 5
FINANCIALLY TROUBLED MULTIEMPLOYER 6
PLANS. 7
(a) APPROPRIATION.—Section 4005 of the Employee 8
Retirement Income Security Act of 1974 (29 U.S.C. 1305) 9
is amended by adding at the end the following: 10
‘‘(i)(1) An eighth fund shall be established for special 11
financial assistance to multiemployer pension plans, as 12
provided under section 4262, and to pay for necessary ad-13
ministrative and operating expenses of the corporation re-14
lating to such assistance. 15
‘‘(2) There is appropriated from the general fund such 16
amounts as are necessary for the costs of providing finan-17
cial assistance under section 4262 and necessary adminis-18
trative and operating expenses of the corporation. The 19
eighth fund established under this subsection shall be cred-20
ited with amounts from time to time as the Secretary of 21
the Treasury, in conjunction with the Director of the Pen-22
sion Benefit Guaranty Corporation, determines appro-23
priate, from the general fund of the Treasury, but in no 24
case shall such transfers occur after September 30, 2030.’’. 25
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† HR 1319 EAS
(b) FINANCIAL ASSISTANCE AUTHORITY.—The Em-1
ployee Retirement Income Security Act of 1974 is amended 2
by inserting after section 4261 of such Act (29 U.S.C. 1431) 3
the following: 4
‘‘SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE COR-5
PORATION. 6
‘‘(a) SPECIAL FINANCIAL ASSISTANCE.— 7
‘‘(1) IN GENERAL.—The corporation shall pro-8
vide special financial assistance to an eligible multi-9
employer plan under this section, upon the applica-10
tion of a plan sponsor of such a plan for such assist-11
ance. 12
‘‘(2) INAPPLICABILITY OF CERTAIN REPAYMENT 13
OBLIGATION.—A plan receiving special financial as-14
sistance pursuant to this section shall not be subject 15
to repayment obligations with respect to such special 16
financial assistance. 17
‘‘(b) ELIGIBLE MULTIEMPLOYER PLANS.— 18
‘‘(1) IN GENERAL.—For purposes of this section, 19
a multiemployer plan is an eligible multiemployer 20
plan if— 21
‘‘(A) the plan is in critical and declining 22
status (within the meaning of section 305(b)(6)) 23
in any plan year beginning in 2020 through 24
2022; 25
483
† HR 1319 EAS
‘‘(B) a suspension of benefits has been ap-1
proved with respect to the plan under section 2
305(e)(9) as of the date of the enactment of this 3
section; 4
‘‘(C) in any plan year beginning in 2020 5
through 2022, the plan is certified by the plan 6
actuary to be in critical status (within the 7
meaning of section 305(b)(2)), has a modified 8
funded percentage of less than 40 percent, and 9
has a ratio of active to inactive participants 10
which is less than 2 to 3; or 11
‘‘(D) the plan became insolvent for purposes 12
of section 418E of the Internal Revenue Code of 13
1986 after December 16, 2014, and has remained 14
so insolvent and has not been terminated as of 15
the date of enactment of this section. 16
‘‘(2) MODIFIED FUNDED PERCENTAGE.—For 17
purposes of paragraph (1)(C), the term ‘modified 18
funded percentage’ means the percentage equal to a 19
fraction the numerator of which is current value of 20
plan assets (as defined in section 3(26) of such Act) 21
and the denominator of which is current liabilities 22
(as defined in section 431(c)(6)(D) of such Code and 23
section 304(c)(6)(D) of such Act). 24
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† HR 1319 EAS
‘‘(c) APPLICATIONS FOR SPECIAL FINANCIAL ASSIST-1
ANCE.—Within 120 days of the date of enactment of this 2
section, the corporation shall issue regulations or guidance 3
setting forth requirements for special financial assistance 4
applications under this section. In such regulations or guid-5
ance, the corporation shall— 6
‘‘(1) limit the materials required for a special fi-7
nancial assistance application to the minimum nec-8
essary to make a determination on the application; 9
‘‘(2) specify effective dates for transfers of special 10
financial assistance following approval of an applica-11
tion, based on the effective date of the supporting ac-12
tuarial analysis and the date on which the applica-13
tion is submitted; and 14
‘‘(3) provide for an alternate application for spe-15
cial financial assistance under this section, which 16
may be used by a plan that has been approved for a 17
partition under section 4233 before the date of enact-18
ment of this section. 19
‘‘(d) TEMPORARY PRIORITY CONSIDERATION OF AP-20
PLICATIONS.— 21
‘‘(1) IN GENERAL.—The corporation may specify 22
in regulations or guidance under subsection (c) that, 23
during a period no longer than the first 2 years fol-24
lowing the date of enactment of this section, applica-25
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† HR 1319 EAS
tions may not be filed by an eligible multiemployer 1
plan unless— 2
‘‘(A) the eligible multiemployer plan is in-3
solvent or is likely to become insolvent within 5 4
years of the date of enactment of this section; 5
‘‘(B) the corporation projects the eligible 6
multiemployer plan to have a present value of fi-7
nancial assistance payments under section 4261 8
that exceeds $1,000,000,000 if the special finan-9
cial assistance is not ordered; 10
‘‘(C) the eligible multiemployer plan has 11
implemented benefit suspensions under section 12
305(e)(9) as of the date of the enactment of this 13
section; or 14
‘‘(D) the corporation determines it appro-15
priate based on other similar circumstances. 16
‘‘(e) ACTUARIAL ASSUMPTIONS.— 17
‘‘(1) ELIGIBILITY.—For purposes of determining 18
eligibility for special financial assistance, the cor-19
poration shall accept assumptions incorporated in a 20
multiemployer plan’s determination that it is in crit-21
ical status or critical and declining status (within the 22
meaning of section 305(b)) for certifications of plan 23
status completed before January 1, 2021, unless such 24
assumptions are clearly erroneous. For certifications 25
486
† HR 1319 EAS
of plan status completed after December 31, 2020, a 1
plan shall determine whether it is in critical or crit-2
ical and declining status for purposes of eligibility for 3
special financial assistance by using the assumptions 4
that the plan used in its most recently completed cer-5
tification of plan status before January 1, 2021, un-6
less such assumptions (excluding the plan’s interest 7
rate) are unreasonable. 8
‘‘(2) AMOUNT OF FINANCIAL ASSISTANCE.—In 9
determining the amount of special financial assist-10
ance in its application, an eligible multiemployer 11
plan shall— 12
‘‘(A) use the interest rate used by the plan 13
in its most recently completed certification of 14
plan status before January 1, 2021, provided 15
that such interest rate may not exceed the inter-16
est rate limit; and 17
‘‘(B) for other assumptions, use the assump-18
tions that the plan used in its most recently 19
completed certification of plan status before Jan-20
uary 1, 2021, unless such assumptions are un-21
reasonable. 22
‘‘(3) INTEREST RATE LIMIT.—The interest rate 23
limit for purposes of this subsection is the rate speci-24
fied in section 303(h)(2)(C)(iii) (disregarding modi-25
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† HR 1319 EAS
fications made under clause (iv) of such section) for 1
the month in which the application for special finan-2
cial assistance is filed by the eligible multiemployer 3
plan or the 3 preceding months, with such specified 4
rate increased by 200 basis points. 5
‘‘(4) CHANGES IN ASSUMPTIONS.—If a plan de-6
termines that use of one or more prior assumptions 7
is unreasonable, the plan may propose in its applica-8
tion to change such assumptions, provided that the 9
plan discloses such changes in its application and de-10
scribes why such assumptions are no longer reason-11
able. The corporation shall accept such changed as-12
sumptions unless it determines the changes are unrea-13
sonable, individually or in the aggregate. The plan 14
may not propose a change to the interest rate other-15
wise required under this subsection for eligibility or 16
financial assistance amount. 17
‘‘(f) APPLICATION DEADLINE.—Any application by a 18
plan for special financial assistance under this section shall 19
be submitted to the corporation (and, in the case of a plan 20
to which section 432(k)(1)(D) of the Internal Revenue Code 21
of 1986 applies, to the Secretary of the Treasury) no later 22
than December 31, 2025, and any revised application for 23
special financial assistance shall be submitted no later than 24
December 31, 2026. 25
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† HR 1319 EAS
‘‘(g) DETERMINATIONS ON APPLICATIONS.—A plan’s 1
application for special financial assistance under this sec-2
tion that is timely filed in accordance with the regulations 3
or guidance issued under subsection (c) shall be deemed ap-4
proved unless the corporation notifies the plan within 120 5
days of the filing of the application that the application 6
is incomplete, any proposed change or assumption is unrea-7
sonable, or the plan is not eligible under this section. Such 8
notice shall specify the reasons the plan is ineligible for spe-9
cial financial assistance, any proposed change or assump-10
tion is unreasonable, or information is needed to complete 11
the application. If a plan is denied assistance under this 12
subsection, the plan may submit a revised application 13
under this section. Any revised application for special fi-14
nancial assistance submitted by a plan shall be deemed ap-15
proved unless the corporation notifies the plan within 120 16
days of the filing of the revised application that the applica-17
tion is incomplete, any proposed change or assumption is 18
unreasonable, or the plan is not eligible under this section. 19
Special financial assistance issued by the corporation shall 20
be effective on a date determined by the corporation, but 21
no later than 1 year after a plan’s special financial assist-22
ance application is approved by the corporation or deemed 23
approved. The corporation shall not pay any special finan-24
cial assistance after September 30, 2030. 25
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† HR 1319 EAS
‘‘(h) MANNER OF PAYMENT.—The payment made by 1
the corporation to an eligible multiemployer plan under 2
this section shall be made as a single, lump sum payment. 3
‘‘(i) AMOUNT AND MANNER OF SPECIAL FINANCIAL 4
ASSISTANCE.— 5
‘‘(1) IN GENERAL.—Special financial assistance 6
under this section shall be a transfer of funds in the 7
amount necessary as demonstrated by the plan spon-8
sor on the application for such special financial as-9
sistance, in accordance with the requirements de-10
scribed in subsection (j). Special financial assistance 11
shall be paid to such plan as soon as practicable upon 12
approval of the application by the corporation. 13
‘‘(2) NO CAP.—Special financial assistance 14
granted by the corporation under this section shall 15
not be capped by the guarantee under 4022A. 16
‘‘(j) DETERMINATION OF AMOUNT OF SPECIAL FINAN-17
CIAL ASSISTANCE.— 18
‘‘(1) IN GENERAL.—The amount of financial as-19
sistance provided to a multiemployer plan eligible for 20
financial assistance under this section shall be such 21
amount required for the plan to pay all benefits due 22
during the period beginning on the date of payment 23
of the special financial assistance payment under this 24
section and ending on the last day of the plan year 25
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† HR 1319 EAS
ending in 2051, with no reduction in a participant’s 1
or beneficiary’s accrued benefit as of the date of enact-2
ment of this section, except to the extent of a reduc-3
tion in accordance with section 305(e)(8) adopted 4
prior to the plan’s application for special financial 5
assistance under this section, and taking into account 6
the reinstatement of benefits required under subsection 7
(k). 8
‘‘(2) PROJECTIONS.—The funding projections for 9
purposes of this section shall be performed on a deter-10
ministic basis. 11
‘‘(k) REINSTATEMENT OF SUSPENDED BENEFITS.— 12
The Secretary, in coordination with the Secretary of the 13
Treasury, shall ensure that an eligible multiemployer plan 14
that receives special financial assistance under this sec-15
tion— 16
‘‘(1) reinstates any benefits that were suspended 17
under section 305(e)(9) or section 4245(a) in accord-18
ance with guidance issued by the Secretary of the 19
Treasury pursuant to section 432(k)(1)(B) of the In-20
ternal Revenue Code of 1986, effective as of the first 21
month in which the effective date for the special fi-22
nancial assistance occurs, for participants and bene-23
ficiaries as of such month; and 24
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† HR 1319 EAS
‘‘(2) provides payments equal to the amount of 1
benefits previously suspended under section 305(e)(9) 2
or 4245(a) to any participants or beneficiaries in pay 3
status as of the effective date of the special financial 4
assistance, payable, as determined by the eligible mul-5
tiemployer plan— 6
‘‘(A) as a lump sum within 3 months of 7
such effective date; or 8
‘‘(B) in equal monthly installments over a 9
period of 5 years, commencing within 3 months 10
of such effective date, with no adjustment for in-11
terest. 12
‘‘(l) RESTRICTIONS ON THE USE OF SPECIAL FINAN-13
CIAL ASSISTANCE.—Special financial assistance received 14
under this section and any earnings thereon may be used 15
by an eligible multiemployer plan to make benefit payments 16
and pay plan expenses. Special financial assistance and 17
any earnings on such assistance shall be segregated from 18
other plan assets. Special financial assistance shall be in-19
vested by plans in investment-grade bonds or other invest-20
ments as permitted by the corporation. 21
‘‘(m) CONDITIONS ON PLANS RECEIVING SPECIAL FI-22
NANCIAL ASSISTANCE.— 23
‘‘(1) IN GENERAL.—The corporation, in con-24
sultation with the Secretary of the Treasury, may im-25
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† HR 1319 EAS
pose, by regulation or other guidance, reasonable con-1
ditions on an eligible multiemployer plan that re-2
ceives special financial assistance relating to in-3
creases in future accrual rates and any retroactive 4
benefit improvements, allocation of plan assets, reduc-5
tions in employer contribution rates, diversion of con-6
tributions to, and allocation of expenses to, other ben-7
efit plans, and withdrawal liability. 8
‘‘(2) LIMITATION.—The corporation shall not im-9
pose conditions on an eligible multiemployer plan as 10
a condition of, or following receipt of, special finan-11
cial assistance under this section relating to— 12
‘‘(A) any prospective reduction in plan ben-13
efits (including benefits that may be adjusted 14
pursuant to section 305(e)(8)); 15
‘‘(B) plan governance, including selection 16
of, removal of, and terms of contracts with, trust-17
ees, actuaries, investment managers, and other 18
service providers; or 19
‘‘(C) any funding rules relating to the plan 20
receiving special financial assistance under this 21
section. 22
‘‘(3) PAYMENT OF PREMIUMS.—An eligible mul-23
tiemployer plan receiving special financial assistance 24
under this section shall continue to pay all premiums 25
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† HR 1319 EAS
due under section 4007 for participants and bene-1
ficiaries in the plan. 2
‘‘(4) ASSISTANCE NOT CONSIDERED FOR CERTAIN 3
PURPOSES.—An eligible multiemployer plan that re-4
ceives special financial assistance shall be deemed to 5
be in critical status within the meaning of section 6
305(b)(2) until the last plan year ending in 2051. 7
‘‘(5) INSOLVENT PLANS.—An eligible multiem-8
ployer plan receiving special financial assistance 9
under this section that subsequently becomes insolvent 10
will be subject to the current rules and guarantee for 11
insolvent plans. 12
‘‘(6) INELIGIBILITY FOR OTHER ASSISTANCE.— 13
An eligible multiemployer plan that receives special 14
financial assistance under this section is not eligible 15
to apply for a new suspension of benefits under sec-16
tion 305(e)(9)(G). 17
‘‘(n) COORDINATION WITH SECRETARY OF THE 18
TREASURY.—In prescribing the application process for eli-19
gible multiemployer plans to receive special financial as-20
sistance under this section and reviewing applications of 21
such plans, the corporation shall coordinate with the Sec-22
retary of the Treasury in the following manner: 23
‘‘(1) In the case of a plan which has suspended 24
benefits under section 305(e)(9)— 25
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† HR 1319 EAS
‘‘(A) in determining whether to approve the 1
application, the corporation shall consult with 2
the Secretary of the Treasury regarding the 3
plan’s proposed method of reinstating benefits, as 4
described in the plan’s application and in ac-5
cordance with guidance issued by the Secretary 6
of the Treasury, and 7
‘‘(B) the corporation shall consult with the 8
Secretary of the Treasury regarding the amount 9
of special financial assistance needed based on 10
the projected funded status of the plan as of the 11
last day of the plan year ending in 2051, wheth-12
er the plan proposes to repay benefits over 5 13
years or as a lump sum, as required by sub-14
section (k)(2), and any other relevant factors, as 15
determined by the corporation in consultation 16
with the Secretary of the Treasury, to ensure the 17
amount of assistance is sufficient to meet such 18
requirement and is sufficient to pay benefits as 19
required in subsection (j)(1). 20
‘‘(2) In the case of any plan which proposes in 21
its application to change the assumptions used, as 22
provided in subsection (e)(4), the corporation shall 23
consult with the Secretary of the Treasury regarding 24
such proposed change in assumptions. 25
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† HR 1319 EAS
‘‘(3) If the corporation specifies in regulations or 1
guidance that temporary priority consideration is 2
available for plans which are insolvent within the 3
meaning of section 418E of the Internal Revenue 4
Code of 1986 or likely to become so insolvent or for 5
plans which have suspended benefits under section 6
305(e)(9), or that availability is otherwise based on 7
the funded status of the plan under section 305, as 8
permitted by subsection (d), the corporation shall con-9
sult with the Secretary of the Treasury regarding any 10
granting of priority consideration to such plans.’’. 11
(c) PREMIUM RATE INCREASE.—Section 4006(a)(3) of 12
the Employee Retirement Income Security Act of 1974 (29 13
U.S.C. 1306(a)(3)) is amended— 14
(1) in subparagraph (A)— 15
(A) in clause (vi)— 16
(i) by inserting ‘‘, and before January 17
1, 2031’’ after ‘‘December 31, 2014,’’; and 18
(ii) by striking ‘‘or’’ at the end; 19
(B) in clause (vii)— 20
(i) by moving the margin 2 ems to the 21
left; and 22
(ii) in subclause (II), by striking the 23
period and inserting ‘‘, or’’; and 24
(C) by adding at the end the following: 25
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† HR 1319 EAS
‘‘(viii) in the case of a multiemployer plan, for 1
plan years beginning after December 31, 2030, $52 2
for each individual who is a participant in such plan 3
during the applicable plan year.’’; and 4
(2) by adding at the end the following: 5
‘‘(N) For each plan year beginning in a calendar year 6
after 2031, there shall be substituted for the dollar amount 7
specified in clause (viii) of subparagraph (A) an amount 8
equal to the greater of— 9
‘‘(i) the product derived by multiplying such dol-10
lar amount by the ratio of— 11
‘‘(I) the national average wage index (as de-12
fined in section 209(k)(1) of the Social Security 13
Act) for the first of the 2 calendar years pre-14
ceding the calendar year in which such plan 15
year begins, to 16
‘‘(II) the national average wage index (as so 17
defined) for 2029; and 18
‘‘(ii) such dollar amount for plan years begin-19
ning in the preceding calendar year. 20
If the amount determined under this subparagraph is 21
not a multiple of $1, such product shall be rounded 22
to the nearest multiple of $1.’’. 23
(d) AMENDMENTS TO INTERNAL REVENUE CODE OF 24
1986.— 25
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† HR 1319 EAS
(1) IN GENERAL.—Section 432(a) of the Internal 1
Revenue Code of 1986 is amended— 2
(A) by striking ‘‘and’’ at the end of para-3
graph (2)(B), 4
(B) by striking the period at the end of 5
paragraph (3)(B) and inserting ‘‘, and’’, and 6
(C) by adding at the end the following new 7
paragraph: 8
‘‘(4) if the plan is an eligible multiemployer 9
plan which is applying for or receiving special finan-10
cial assistance under section 4262 of the Employee 11
Retirement Income Security Act of 1974, the require-12
ments of subsection (k) shall apply to the plan.’’. 13
(2) PLANS RECEIVING SPECIAL FINANCIAL AS-14
SISTANCE TO BE IN CRITICAL STATUS.—Section 15
432(b) of the Internal Revenue Code of 1986 is 16
amended by adding at the end the following new 17
paragraph: 18
‘‘(7) PLANS RECEIVING SPECIAL FINANCIAL AS-19
SISTANCE.—If an eligible multiemployer plan receiv-20
ing special financial assistance under section 4262 of 21
the Employee Retirement Income Security Act of 22
1974 meets the requirements of subsection (k)(2), not-23
withstanding the preceding paragraphs of this sub-24
section, the plan shall be deemed to be in critical sta-25
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† HR 1319 EAS
tus for plan years beginning with the plan year in 1
which the effective date for such assistance occurs and 2
ending with the last plan year ending in 2051.’’. 3
(3) RULES RELATING TO ELIGIBLE MULTIEM-4
PLOYER PLANS.—Section 432 of the Internal Revenue 5
Code of 1986 is amended by adding at the end the fol-6
lowing new subsection: 7
‘‘(k) RULES RELATING TO ELIGIBLE MULTIEMPLOYER 8
PLANS.— 9
‘‘(1) PLANS APPLYING FOR SPECIAL FINANCIAL 10
ASSISTANCE.—In the case of an eligible multiem-11
ployer plan which applies for special financial assist-12
ance under section 4262 of such Act— 13
‘‘(A) IN GENERAL.—Such application shall 14
be submitted in accordance with the require-15
ments of such section, including any guidance 16
issued thereunder by the Pension Benefit Guar-17
anty Corporation. 18
‘‘(B) REINSTATEMENT OF SUSPENDED BEN-19
EFITS.—In the case of a plan for which a sus-20
pension of benefits has been approved under sub-21
section (e)(9), the application shall describe the 22
manner in which suspended benefits will be rein-23
stated in accordance with paragraph (2)(A) and 24
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† HR 1319 EAS
guidance issued by the Secretary if the plan re-1
ceives special financial assistance. 2
‘‘(C) AMOUNT OF FINANCIAL ASSISTANCE.— 3
‘‘(i) IN GENERAL.—In determining the 4
amount of special financial assistance to be 5
specified in its application, an eligible mul-6
tiemployer plan shall— 7
‘‘(I) use the interest rate used by 8
the plan in its most recently completed 9
certification of plan status before Jan-10
uary 1, 2021, provided that such inter-11
est rate does not exceed the interest 12
rate limit, and 13
‘‘(II) for other assumptions, use 14
the assumptions that the plan used in 15
its most recently completed certifi-16
cation of plan status before January 1, 17
2021, unless such assumptions are un-18
reasonable. 19
‘‘(ii) INTEREST RATE LIMIT.—For pur-20
poses of clause (i), the interest rate limit is 21
the rate specified in section 22
430(h)(2)(C)(iii) (disregarding modifica-23
tions made under clause (iv) of such sec-24
tion) for the month in which the applica-25
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† HR 1319 EAS
tion for special financial assistance is filed 1
by the eligible multiemployer plan or the 3 2
preceding months, with such specified rate 3
increased by 200 basis points. 4
‘‘(iii) CHANGES IN ASSUMPTIONS.—If 5
a plan determines that use of one or more 6
prior assumptions is unreasonable, the plan 7
may propose in its application to change 8
such assumptions, provided that the plan 9
discloses such changes in its application 10
and describes why such assumptions are no 11
longer reasonable. The plan may not pro-12
pose a change to the interest rate otherwise 13
required under this subsection for eligibility 14
or financial assistance amount. 15
‘‘(D) PLANS APPLYING FOR PRIORITY CON-16
SIDERATION.—In the case of a plan applying for 17
special financial assistance under rules pro-18
viding for temporary priority consideration, as 19
provided in paragraph (4)(C), such plan’s appli-20
cation shall be submitted to the Secretary in ad-21
dition to the Pension Benefit Guaranty Corpora-22
tion. 23
‘‘(2) PLANS RECEIVING SPECIAL FINANCIAL AS-24
SISTANCE.—In the case of an eligible multiemployer 25
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† HR 1319 EAS
plan receiving special financial assistance under sec-1
tion 4262 of the Employee Retirement Income Secu-2
rity Act of 1974— 3
‘‘(A) REINSTATEMENT OF SUSPENDED BEN-4
EFITS.—The plan shall— 5
‘‘(i) reinstate any benefits that were 6
suspended under subsection (e)(9) or section 7
4245(a) of the Employee Retirement Income 8
Security Act of 1974, effective as of the first 9
month in which the effective date for the 10
special financial assistance occurs, for par-11
ticipants and beneficiaries as of such 12
month, and 13
‘‘(ii) provide payments equal to the 14
amount of benefits previously suspended to 15
any participants or beneficiaries in pay 16
status as of the effective date of the special 17
financial assistance, payable, as determined 18
by the plan— 19
‘‘(I) as a lump sum within 3 20
months of such effective date; or 21
‘‘(II) in equal monthly install-22
ments over a period of 5 years, com-23
mencing within 3 months of such effec-24
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† HR 1319 EAS
tive date, with no adjustment for inter-1
est. 2
‘‘(B) RESTRICTIONS ON THE USE OF SPE-3
CIAL FINANCIAL ASSISTANCE.—Special financial 4
assistance received by the plan may be used to 5
make benefit payments and pay plan expenses. 6
Such assistance shall be segregated from other 7
plan assets, and shall be invested by the plan in 8
investment-grade bonds or other investments as 9
permitted by regulations or other guidance 10
issued by the Pension Benefit Guaranty Cor-11
poration. 12
‘‘(C) CONDITIONS ON PLANS RECEIVING 13
SPECIAL FINANCIAL ASSISTANCE.— 14
‘‘(i) IN GENERAL.—The Pension Ben-15
efit Guaranty Corporation, in consultation 16
with the Secretary, may impose, by regula-17
tion or other guidance, reasonable condi-18
tions on an eligible multiemployer plan re-19
ceiving special financial assistance relating 20
to increases in future accrual rates and any 21
retroactive benefit improvements, allocation 22
of plan assets, reductions in employer con-23
tribution rates, diversion of contributions 24
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† HR 1319 EAS
and allocation of expenses to other benefit 1
plans, and withdrawal liability. 2
‘‘(ii) LIMITATION.—The Pension Ben-3
efit Guaranty Corporation shall not impose 4
conditions on an eligible multiemployer 5
plan as a condition of, or following receipt 6
of, special financial assistance relating to— 7
‘‘(I) any prospective reduction in 8
plan benefits (including benefits that 9
may be adjusted pursuant to subsection 10
(e)(8)), 11
‘‘(II) plan governance, including 12
selection of, removal of, and terms of 13
contracts with, trustees, actuaries, in-14
vestment managers, and other service 15
providers, or 16
‘‘(III) any funding rules relating 17
to the plan. 18
‘‘(D) ASSISTANCE DISREGARDED FOR CER-19
TAIN PURPOSES.— 20
‘‘(i) FUNDING STANDARDS.—Special fi-21
nancial assistance received by the plan shall 22
not be taken into account for determining 23
contributions required under section 431. 24
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† HR 1319 EAS
‘‘(ii) INSOLVENT PLANS.—If the plan 1
becomes insolvent within the meaning of 2
section 418E after receiving special finan-3
cial assistance, the plan shall be subject to 4
all rules applicable to insolvent plans. 5
‘‘(E) INELIGIBILITY FOR SUSPENSION OF 6
BENEFITS.—The plan shall not be eligible to 7
apply for a new suspension of benefits under 8
subsection (e)(9)(G). 9
‘‘(3) ELIGIBLE MULTIEMPLOYER PLAN.— 10
‘‘(A) IN GENERAL.—For purposes of this 11
section, a multiemployer plan is an eligible mul-12
tiemployer plan if— 13
‘‘(i) the plan is in critical and declin-14
ing status in any plan year beginning in 15
2020 through 2022, 16
‘‘(ii) a suspension of benefits has been 17
approved with respect to the plan under 18
subsection (e)(9) as of the date of the enact-19
ment of this subsection; 20
‘‘(iii) in any plan year beginning in 21
2020 through 2022, the plan is certified by 22
the plan actuary to be in critical status, has 23
a modified funded percentage of less than 40 24
percent, and has a ratio of active to inac-25
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† HR 1319 EAS
tive participants which is less than 2 to 3, 1
or 2
‘‘(iv) the plan became insolvent within 3
the meaning of section 418E after December 4
16, 2014, and has remained so insolvent 5
and has not been terminated as of the date 6
of enactment of this subsection. 7
‘‘(B) MODIFIED FUNDED PERCENTAGE.— 8
For purposes of subparagraph (A)(iii), the term 9
‘modified funded percentage’ means the percent-10
age equal to a fraction the numerator of which 11
is current value of plan assets (as defined in sec-12
tion 3(26) of the Employee Retirement Income 13
Security Act of 1974) and the denominator of 14
which is current liabilities (as defined in section 15
431(c)(6)(D)). 16
‘‘(4) COORDINATION WITH PENSION BENEFIT 17
GUARANTY CORPORATION.—In prescribing the appli-18
cation process for eligible multiemployer plans to re-19
ceive special financial assistance under section 4262 20
of the Employee Retirement Income Security Act of 21
1974 and reviewing applications of such plans, the 22
Pension Benefit Guaranty Corporation shall coordi-23
nate with the Secretary in the following manner: 24
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† HR 1319 EAS
‘‘(A) In the case of a plan which has sus-1
pended benefits under subsection (e)(9)— 2
‘‘(i) in determining whether to approve 3
the application, such corporation shall con-4
sult with the Secretary regarding the plan’s 5
proposed method of reinstating benefits, as 6
described in the plan’s application and in 7
accordance with guidance issued by the Sec-8
retary, and 9
‘‘(ii) such corporation shall consult 10
with the Secretary regarding the amount of 11
special financial assistance needed based on 12
the projected funded status of the plan as of 13
the last day of the plan year ending in 14
2051, whether the plan proposes to repay 15
benefits over 5 years or as a lump sum, as 16
required by paragraph (2)(A)(ii), and any 17
other relevant factors, as determined by 18
such corporation in consultation with the 19
Secretary, to ensure the amount of assist-20
ance is sufficient to meet such requirement 21
and is sufficient to pay benefits as required 22
in section 4262(j)(1) of such Act. 23
‘‘(B) In the case of any plan which proposes 24
in its application to change the assumptions 25
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† HR 1319 EAS
used, as provided in paragraph (1)(C)(iii), such 1
corporation shall consult with the Secretary re-2
garding such proposed change in assumptions. 3
‘‘(C) If such corporation specifies in regula-4
tions or guidance that temporary priority con-5
sideration is available for plans which are insol-6
vent within the meaning of section 418E or like-7
ly to become so insolvent or for plans which have 8
suspended benefits under subsection (e)(9), or 9
that availability is otherwise based on the funded 10
status of the plan under this section, as per-11
mitted by section 4262(d) of such Act, such cor-12
poration shall consult with the Secretary regard-13
ing any granting of priority consideration to 14
such plans.’’. 15
SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EM-16
PLOYER PLANS. 17
(a) 15-YEAR AMORTIZATION UNDER THE INTERNAL 18
REVENUE CODE OF 1986.—Section 430(c) of the Internal 19
Revenue Code of 1986 is amended by adding at the end 20
the following new paragraph: 21
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 22
plan years beginning after December 31, 2021 (or, at 23
the election of the plan sponsor, plan years beginning 24
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† HR 1319 EAS
after December 31, 2018, December 31, 2019, or De-1
cember 31, 2020)— 2
‘‘(A) the shortfall amortization bases for all 3
plan years preceding the first plan year begin-4
ning after December 31, 2021 (or after whichever 5
earlier date is elected pursuant to this para-6
graph), and all shortfall amortization install-7
ments determined with respect to such bases, 8
shall be reduced to zero, and 9
‘‘(B) subparagraphs (A) and (B) of para-10
graph (2) shall each be applied by substituting 11
‘15-plan-year period’ for ‘7-plan-year period’.’’. 12
(b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE 13
RETIREMENT INCOME SECURITY ACT OF 1974.—Section 14
303(c) of the Employee Retirement Income Security Act of 15
1974 (29 U.S.C. 1083(c)) is amended by adding at the end 16
the following new paragraph: 17
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 18
plan years beginning after December 31, 2021 (or, at 19
the election of the plan sponsor, plan years beginning 20
after December 31, 2018, December 31, 2019, or De-21
cember 31, 2020)— 22
‘‘(A) the shortfall amortization bases for all 23
plan years preceding the first plan year begin-24
ning after December 31, 2021 (or after whichever 25
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† HR 1319 EAS
earlier date is elected pursuant to this para-1
graph), and all shortfall amortization install-2
ments determined with respect to such bases, 3
shall be reduced to zero, and 4
‘‘(B) subparagraphs (A) and (B) of para-5
graph (2) shall each be applied by substituting 6
‘15-plan-year period’ for ‘7-plan-year period’.’’. 7
(c) EFFECTIVE DATE.—The amendments made by this 8
section shall apply to plan years beginning after December 9
31, 2018. 10
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZA-11
TION PERCENTAGES FOR SINGLE EMPLOYER 12
PLANS. 13
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 14
1986.— 15
(1) IN GENERAL.—The table contained in sub-16
clause (II) of section 430(h)(2)(C)(iv) of the Internal 17
Revenue Code of 1986 is amended to read as follows: 18
‘‘If the calendar year is:
The appli-cable min-imum per-centage is:
The appli-cable max-imum per-centage is:
Any year in the period starting in 2012 and ending
in 2019 ........................................................................ 90% 110%
Any year in the period starting in 2020 and ending
in 2025 ........................................................................ 95% 105%
2026 ................................................................................. 90% 110%
2027 ................................................................................. 85% 115%
2028 ................................................................................. 80% 120%
2029 ................................................................................. 75% 125%
After 2029 ....................................................................... 70% 130%.’’.
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† HR 1319 EAS
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause 1
(I) of section 430(h)(2)(C)(iv) of such Code is amend-2
ed by adding at the end the following: ‘‘Notwith-3
standing anything in this subclause, if the average of 4
the first, second, or third segment rate for any 25- 5
year period is less than 5 percent, such average shall 6
be deemed to be 5 percent.’’. 7
(b) AMENDMENTS TO EMPLOYEE RETIREMENT INCOME 8
SECURITY ACT OF 1974.— 9
(1) IN GENERAL.—The table contained in sub-10
clause (II) of section 303(h)(2)(C)(iv) of the Employee 11
Retirement Income Security Act of 1974 (29 U.S.C. 12
1083(h)(2)(C)(iv)(II)) is amended to read as follows: 13
‘‘If the calendar year is:
The appli-cable min-imum per-centage is:
The appli-cable max-imum per-centage is:
Any year in the period starting in 2012 and ending
in 2019 ........................................................................ 90% 110%
Any year in the period starting in 2020 and ending
in 2025 ........................................................................ 95% 105%
2026 ................................................................................. 90% 110%
2027 ................................................................................. 85% 115%
2028 ................................................................................. 80% 120%
2029 ................................................................................. 75% 125%
After 2029 ....................................................................... 70% 130%.’’.
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause 14
(I) of section 303(h)(2)(C)(iv) of such Act (29 U.S.C. 15
1083(h)(2)(C)(iv)(I)) is amended by adding at the 16
end the following: ‘‘Notwithstanding anything in this 17
subclause, if the average of the first, second, or third 18
511
† HR 1319 EAS
segment rate for any 25-year period is less than 5 1
percent, such average shall be deemed to be 5 per-2
cent.’’. 3
(3) CONFORMING AMENDMENTS.— 4
(A) IN GENERAL.—Section 101(f)(2)(D) of 5
such Act (29 U.S.C. 1021(f)(2)(D)) is amend-6
ed— 7
(i) in clause (i) by striking ‘‘and the 8
Bipartisan Budget Act of 2015’’ both places 9
it appears and inserting ‘‘, the Bipartisan 10
Budget Act of 2015, and the American Res-11
cue Plan Act of 2021’’, and 12
(ii) in clause (ii) by striking ‘‘2023’’ 13
and inserting ‘‘2029’’. 14
(B) STATEMENTS.—The Secretary of Labor 15
shall modify the statements required under sub-16
clauses (I) and (II) of section 101(f)(2)(D)(i) of 17
such Act to conform to the amendments made by 18
this section. 19
(c) EFFECTIVE DATE.— 20
(1) IN GENERAL.—The amendments made by 21
this section shall apply with respect to plan years be-22
ginning after December 31, 2019. 23
(2) ELECTION NOT TO APPLY.—A plan sponsor 24
may elect not to have the amendments made by this 25
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† HR 1319 EAS
section apply to any plan year beginning before Jan-1
uary 1, 2022, either (as specified in the election)— 2
(A) for all purposes for which such amend-3
ments apply, or 4
(B) solely for purposes of determining the 5
adjusted funding target attainment percentage 6
under sections 436 of the Internal Revenue Code 7
of 1986 and 206(g) of the Employee Retirement 8
Income Security Act of 1974 for such plan year. 9
A plan shall not be treated as failing to meet the re-10
quirements of sections 204(g) of such Act and 11
411(d)(6) of such Code solely by reason of an election 12
under this paragraph. 13
SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MIN-14
IMUM FUNDING STANDARDS FOR COMMU-15
NITY NEWSPAPER PLANS. 16
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 17
1986.—Subsection (m) of section 430 of the Internal Rev-18
enue Code of 1986 is amended to read as follows: 19
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 20
PLANS.— 21
‘‘(1) IN GENERAL.—An eligible newspaper plan 22
sponsor of a plan under which no participant has 23
had the participant’s accrued benefit increased 24
(whether because of service or compensation) after 25
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† HR 1319 EAS
April 2, 2019, may elect to have the alternative 1
standards described in paragraph (4) apply to such 2
plan. 3
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 4
The term ‘eligible newspaper plan sponsor’ means the 5
plan sponsor of— 6
‘‘(A) any community newspaper plan, or 7
‘‘(B) any other plan sponsored, as of April 8
2, 2019, by a member of the same controlled 9
group of a plan sponsor of a community news-10
paper plan if such member is in the trade or 11
business of publishing 1 or more newspapers. 12
‘‘(3) ELECTION.—An election under paragraph 13
(1) shall be made at such time and in such manner 14
as prescribed by the Secretary. Such election, once 15
made with respect to a plan year, shall apply to all 16
subsequent plan years unless revoked with the consent 17
of the Secretary. 18
‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-19
ARDS.—The alternative standards described in this 20
paragraph are the following: 21
‘‘(A) INTEREST RATES.— 22
‘‘(i) IN GENERAL.—Notwithstanding 23
subsection (h)(2)(C) and except as provided 24
in clause (ii), the first, second, and third 25
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† HR 1319 EAS
segment rates in effect for any month for 1
purposes of this section shall be 8 percent. 2
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-3
withstanding subsection (h)(2), for purposes 4
of determining the funding target and nor-5
mal cost of a plan for any plan year, the 6
present value of any benefits accrued or 7
earned under the plan for a plan year with 8
respect to which an election under para-9
graph (1) is in effect shall be determined on 10
the basis of the United States Treasury obli-11
gation yield curve for the day that is the 12
valuation date of such plan for such plan 13
year. 14
‘‘(iii) UNITED STATES TREASURY OBLI-15
GATION YIELD CURVE.—For purposes of this 16
subsection, the term ‘United States Treas-17
ury obligation yield curve’ means, with re-18
spect to any day, a yield curve which shall 19
be prescribed by the Secretary for such day 20
on interest-bearing obligations of the United 21
States. 22
‘‘(B) SHORTFALL AMORTIZATION BASE.— 23
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-24
TION BASES.—The shortfall amortization 25
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bases determined under subsection (c)(3) for 1
all plan years preceding the first plan year 2
to which the election under paragraph (1) 3
applies (and all shortfall amortization in-4
stallments determined with respect to such 5
bases) shall be reduced to zero under rules 6
similar to the rules of subsection (c)(6). 7
‘‘(ii) NEW SHORTFALL AMORTIZATION 8
BASE.—Notwithstanding subsection (c)(3), 9
the shortfall amortization base for the first 10
plan year to which the election under para-11
graph (1) applies shall be the funding short-12
fall of such plan for such plan year (deter-13
mined using the interest rates as modified 14
under subparagraph (A)). 15
‘‘(C) DETERMINATION OF SHORTFALL AM-16
ORTIZATION INSTALLMENTS.— 17
‘‘(i) 30-YEAR PERIOD.—Subparagraphs 18
(A) and (B) of subsection (c)(2) shall be ap-19
plied by substituting ‘30-plan-year’ for ‘7- 20
plan-year’ each place it appears. 21
‘‘(ii) NO SPECIAL ELECTION.—The 22
election under subparagraph (D) of sub-23
section (c)(2) shall not apply to any plan 24
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year to which the election under paragraph 1
(1) applies. 2
‘‘(D) EXEMPTION FROM AT-RISK TREAT-3
MENT.—Subsection (i) shall not apply. 4
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-5
poses of this subsection— 6
‘‘(A) IN GENERAL.—The term ‘community 7
newspaper plan’ means any plan to which this 8
section applies maintained as of December 31, 9
2018, by an employer which— 10
‘‘(i) maintains the plan on behalf of 11
participants and beneficiaries with respect 12
to employment in the trade or business of 13
publishing 1 or more newspapers which 14
were published by the employer at any time 15
during the 11-year period ending on Decem-16
ber 20, 2019, 17
‘‘(ii)(I) is not a company the stock of 18
which is publicly traded (on a stock ex-19
change or in an over-the-counter market), 20
and is not controlled, directly or indirectly, 21
by such a company, or 22
‘‘(II) is controlled, directly or indi-23
rectly, during the entire 30-year period end-24
ing on December 20, 2019, by individuals 25
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who are members of the same family, and 1
does not publish or distribute a daily news-2
paper that is carrier-distributed in printed 3
form in more than 5 States, and 4
‘‘(iii) is controlled, directly or indi-5
rectly— 6
‘‘(I) by 1 or more persons residing 7
primarily in a State in which the 8
community newspaper has been pub-9
lished on newsprint or carrier-distrib-10
uted, 11
‘‘(II) during the entire 30-year 12
period ending on December 20, 2019, 13
by individuals who are members of the 14
same family, 15
‘‘(III) by 1 or more trusts, the sole 16
trustees of which are persons described 17
in subclause (I) or (II), or 18
‘‘(IV) by a combination of persons 19
described in subclause (I), (II), or 20
(III). 21
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 22
does not include any newspaper (determined 23
without regard to this subparagraph) to which 24
any of the following apply: 25
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‘‘(i) Is not in general circulation. 1
‘‘(ii) Is published (on newsprint or 2
electronically) less frequently than 3 times 3
per week. 4
‘‘(iii) Has not ever been regularly pub-5
lished on newsprint. 6
‘‘(iv) Does not have a bona fide list of 7
paid subscribers. 8
‘‘(C) CONTROL.—A person shall be treated 9
as controlled by another person if such other per-10
son possesses, directly or indirectly, the power to 11
direct or cause the direction and management of 12
such person (including the power to elect a ma-13
jority of the members of the board of directors of 14
such person) through the ownership of voting se-15
curities. 16
‘‘(6) CONTROLLED GROUP.—For purposes of this 17
subsection, the term ‘controlled group’ means all per-18
sons treated as a single employer under subsection 19
(b), (c), (m), or (o) of section 414 as of December 20, 20
2019.’’. 21
(b) AMENDMENT TO EMPLOYEE RETIREMENT INCOME 22
SECURITY ACT OF 1974.—Subsection (m) of section 303 of 23
the Employee Retirement Income Security Act of 1974 (29 24
U.S.C. 1083(m)) is amended to read as follows: 25
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‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 1
PLANS.— 2
‘‘(1) IN GENERAL.—An eligible newspaper plan 3
sponsor of a plan under which no participant has 4
had the participant’s accrued benefit increased 5
(whether because of service or compensation) after 6
April 2, 2019, may elect to have the alternative 7
standards described in paragraph (4) apply to such 8
plan. 9
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 10
The term ‘eligible newspaper plan sponsor’ means the 11
plan sponsor of— 12
‘‘(A) any community newspaper plan, or 13
‘‘(B) any other plan sponsored, as of April 14
2, 2019, by a member of the same controlled 15
group of a plan sponsor of a community news-16
paper plan if such member is in the trade or 17
business of publishing 1 or more newspapers. 18
‘‘(3) ELECTION.—An election under paragraph 19
(1) shall be made at such time and in such manner 20
as prescribed by the Secretary of the Treasury. Such 21
election, once made with respect to a plan year, shall 22
apply to all subsequent plan years unless revoked 23
with the consent of the Secretary of the Treasury. 24
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‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-1
ARDS.—The alternative standards described in this 2
paragraph are the following: 3
‘‘(A) INTEREST RATES.— 4
‘‘(i) IN GENERAL.—Notwithstanding 5
subsection (h)(2)(C) and except as provided 6
in clause (ii), the first, second, and third 7
segment rates in effect for any month for 8
purposes of this section shall be 8 percent. 9
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-10
withstanding subsection (h)(2), for purposes 11
of determining the funding target and nor-12
mal cost of a plan for any plan year, the 13
present value of any benefits accrued or 14
earned under the plan for a plan year with 15
respect to which an election under para-16
graph (1) is in effect shall be determined on 17
the basis of the United States Treasury obli-18
gation yield curve for the day that is the 19
valuation date of such plan for such plan 20
year. 21
‘‘(iii) UNITED STATES TREASURY OBLI-22
GATION YIELD CURVE.—For purposes of this 23
subsection, the term ‘United States Treas-24
ury obligation yield curve’ means, with re-25
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† HR 1319 EAS
spect to any day, a yield curve which shall 1
be prescribed by the Secretary of the Treas-2
ury for such day on interest-bearing obliga-3
tions of the United States. 4
‘‘(B) SHORTFALL AMORTIZATION BASE.— 5
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-6
TION BASES.—The shortfall amortization 7
bases determined under subsection (c)(3) for 8
all plan years preceding the first plan year 9
to which the election under paragraph (1) 10
applies (and all shortfall amortization in-11
stallments determined with respect to such 12
bases) shall be reduced to zero under rules 13
similar to the rules of subsection (c)(6). 14
‘‘(ii) NEW SHORTFALL AMORTIZATION 15
BASE.—Notwithstanding subsection (c)(3), 16
the shortfall amortization base for the first 17
plan year to which the election under para-18
graph (1) applies shall be the funding short-19
fall of such plan for such plan year (deter-20
mined using the interest rates as modified 21
under subparagraph (A)). 22
‘‘(C) DETERMINATION OF SHORTFALL AM-23
ORTIZATION INSTALLMENTS.— 24
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‘‘(i) 30-YEAR PERIOD.—Subparagraphs 1
(A) and (B) of subsection (c)(2) shall be ap-2
plied by substituting ‘30-plan-year’ for ‘7- 3
plan-year’ each place it appears. 4
‘‘(ii) NO SPECIAL ELECTION.—The 5
election under subparagraph (D) of sub-6
section (c)(2) shall not apply to any plan 7
year to which the election under paragraph 8
(1) applies. 9
‘‘(D) EXEMPTION FROM AT-RISK TREAT-10
MENT.—Subsection (i) shall not apply. 11
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-12
poses of this subsection— 13
‘‘(A) IN GENERAL.—The term ‘community 14
newspaper plan’ means a plan to which this sec-15
tion applies maintained as of December 31, 16
2018, by an employer which— 17
‘‘(i) maintains the plan on behalf of 18
participants and beneficiaries with respect 19
to employment in the trade or business of 20
publishing 1 or more newspapers which 21
were published by the employer at any time 22
during the 11-year period ending on Decem-23
ber 20, 2019, 24
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‘‘(ii)(I) is not a company the stock of 1
which is publicly traded (on a stock ex-2
change or in an over-the-counter market), 3
and is not controlled, directly or indirectly, 4
by such a company, or 5
‘‘(II) is controlled, directly, or indi-6
rectly, during the entire 30-year period end-7
ing on December 20, 2019, by individuals 8
who are members of the same family, and 9
does not publish or distribute a daily news-10
paper that is carrier-distributed in printed 11
form in more than 5 States, and 12
‘‘(iii) is controlled, directly, or indi-13
rectly— 14
‘‘(I) by 1 or more persons residing 15
primarily in a State in which the 16
community newspaper has been pub-17
lished on newsprint or carrier-distrib-18
uted, 19
‘‘(II) during the entire 30-year 20
period ending on December 20, 2019, 21
by individuals who are members of the 22
same family, 23
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‘‘(III) by 1 or more trusts, the sole 1
trustees of which are persons described 2
in subclause (I) or (II), or 3
‘‘(IV) by a combination of persons 4
described in subclause (I), (II), or 5
(III). 6
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 7
does not include any newspaper (determined 8
without regard to this subparagraph) to which 9
any of the following apply: 10
‘‘(i) Is not in general circulation. 11
‘‘(ii) Is published (on newsprint or 12
electronically) less frequently than 3 times 13
per week. 14
‘‘(iii) Has not ever been regularly pub-15
lished on newsprint. 16
‘‘(iv) Does not have a bona fide list of 17
paid subscribers. 18
‘‘(C) CONTROL.—A person shall be treated 19
as controlled by another person if such other per-20
son possesses, directly or indirectly, the power to 21
direct or cause the direction and management of 22
such person (including the power to elect a ma-23
jority of the members of the board of directors of 24
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† HR 1319 EAS
such person) through the ownership of voting se-1
curities. 2
‘‘(6) CONTROLLED GROUP.—For purposes of this 3
subsection, the term ‘controlled group’ means all per-4
sons treated as a single employer under subsection 5
(b), (c), (m), or (o) of section 414 of the Internal Rev-6
enue Code of 1986 as of December 20, 2019. 7
‘‘(7) EFFECT ON PREMIUM RATE CALCULA-8
TION.—In the case of a plan for which an election is 9
made to apply the alternative standards described in 10
paragraph (3), the additional premium under section 11
4006(a)(3)(E) shall be determined as if such election 12
had not been made.’’. 13
(c) EFFECTIVE DATE.—The amendments made by this 14
section shall apply to plan years ending after December 31, 15
2017. 16
SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EM-17
PLOYEE REMUNERATION. 18
Paragraph (3) of section 162(m) of the Internal Rev-19
enue Code of 1986 is amended— 20
(1) by redesignating subparagraph (C) as sub-21
paragraph (D), 22
(2) by striking ‘‘or’’ at the end of subparagraph 23
(B), 24
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† HR 1319 EAS
(3) by inserting after subparagraph (B) the fol-1
lowing new subparagraph: 2
‘‘(C) in the case of taxable years beginning 3
after December 31, 2026, such employee is among 4
the 5 highest compensated employees for the tax-5
able year other than any individual described in 6
subparagraph (A) or (B), or’’, and 7
(4) by striking ‘‘employee’’ in subparagraph (D), 8
as so redesignated, and inserting ‘‘employee described 9
in subparagraph (A) or (B)’’. 10
Subtitle I—Child Care for Workers 11
SEC. 9801. CHILD CARE ASSISTANCE. 12
(a) APPROPRIATION.— 13
(1) IN GENERAL.—Section 418(a)(3) of the So-14
cial Security Act (42 U.S.C. 618(a)(3)) is amended to 15
read as follows: 16
‘‘(3) APPROPRIATION.—For grants under this 17
section, there are appropriated $3,550,000,000 for 18
each fiscal year, of which— 19
‘‘(A) $3,375,000,000 shall be available for 20
grants to States; 21
‘‘(B) $100,000,000 shall be available for 22
grants to Indian tribes and tribal organizations; 23
and 24
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† HR 1319 EAS
‘‘(C) $75,000,000 shall be available for 1
grants to territories.’’. 2
(2) CONFORMING AMENDMENT.—Section 3
418(a)(2)(A) of such Act (42 U.S.C. 618(a)(2)(A)) is 4
amended by striking ‘‘paragraph (3), and remaining 5
after the reservation described in paragraph (4) and’’ 6
and inserting ‘‘paragraph (3)(A),’’. 7
(b) MODIFICATION OF STATE MATCH REQUIREMENT 8
FOR FUNDING INCREASES IN FISCAL YEARS 2021 AND 9
2022.—With respect to the amounts made available by sec-10
tion 418(a)(3) of the Social Security Act for each of fiscal 11
years 2021 and 2022, section 418(a)(2)(C) of such Act shall 12
be applied and administered with respect to any State that 13
is entitled to receive the entire amount that would be allot-14
ted to the State under section 418(a)(2)(B) of such Act for 15
the fiscal year in the manner authorized for fiscal year 16
2020, as if the Federal medical assistance percentage for 17
the State for the fiscal year were 100 percent. 18
(c) FUNDING FOR THE TERRITORIES.—Section 19
418(a)(4) of such Act (42 U.S.C. 618(a)(4)) is amended to 20
read as follows: 21
‘‘(4) TERRITORIES.— 22
‘‘(A) GRANTS.—The Secretary shall use the 23
amounts made available by paragraph (3)(C) to 24
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† HR 1319 EAS
make grants to the territories under this para-1
graph. 2
‘‘(B) ALLOTMENTS.—The amount described 3
in subparagraph (A) shall be allotted among the 4
territories in proportion to their respective needs. 5
‘‘(C) REDISTRIBUTION.—The 1st sentence of 6
clause (i) and clause (ii) of paragraph (2)(D) 7
shall apply with respect to the amounts allotted 8
to the territories under this paragraph, except 9
that the 2nd sentence of paragraph (2)(D) shall 10
not apply and the amounts allotted to the terri-11
tories that are available for redistribution for a 12
fiscal year shall be redistributed to each territory 13
that applies for the additional amounts, to the 14
extent that the Secretary determines that the ter-15
ritory will be able to use the additional amounts 16
to provide child care assistance, in an amount 17
that bears the same ratio to the amount so avail-18
able for redistribution as the amount allotted to 19
the territory for the fiscal year bears to the total 20
amount allotted to all the territories receiving re-21
distributed funds under this paragraph for the 22
fiscal year. 23
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† HR 1319 EAS
‘‘(D) INAPPLICABILITY OF PAYMENT LIMITA-1
TION.— Section 1108(a) shall not apply with re-2
spect to any amount paid under this paragraph. 3
‘‘(E) TERRITORY.—In this paragraph, the 4
term ‘territory’ means the Commonwealth of 5
Puerto Rico, the United States Virgin Islands, 6
Guam, American Samoa, and the Common-7
wealth of the Northern Mariana Islands.’’. 8
Subtitle J—Medicaid 9
SEC. 9811. MANDATORY COVERAGE OF COVID–19 VACCINES 10
AND ADMINISTRATION AND TREATMENT 11
UNDER MEDICAID. 12
(a) COVERAGE.— 13
(1) IN GENERAL.—Section 1905(a)(4) of the So-14
cial Security Act (42 U.S.C. 1396d(a)(4)) is amended 15
by striking the semicolon at the end and inserting ‘‘; 16
and (E) during the period beginning on the date of 17
the enactment of the American Rescue Plan Act of 18
2021 and ending on the last day of the first calendar 19
quarter that begins one year after the last day of the 20
emergency period described in section 1135(g)(1)(B), 21
a COVID–19 vaccine and administration of the vac-22
cine; and (F) during the period beginning on the date 23
of the enactment of the American Rescue Plan Act of 24
2021 and ending on the last day of the first calendar 25
530
† HR 1319 EAS
quarter that begins one year after the last day of the 1
emergency period described in section 1135(g)(1)(B), 2
testing and treatments for COVID–19, including spe-3
cialized equipment and therapies (including preven-4
tive therapies), and, without regard to the require-5
ments of section 1902(a)(10)(B) (relating to com-6
parability), in the case of an individual who is diag-7
nosed with or presumed to have COVID–19, during 8
the period such individual has (or is presumed to 9
have) COVID–19, the treatment of a condition that 10
may seriously complicate the treatment of COVID–19, 11
if otherwise covered under the State plan (or waiver 12
of such plan);’’. 13
(2) MAKING COVID–19 VACCINE AVAILABLE TO 14
ADDITIONAL ELIGIBILITY GROUPS AND TREATMENT 15
AVAILABLE TO CERTAIN UNINSURED.—Section 16
1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is 17
amended in the matter following subparagraph (G)— 18
(A) by striking ‘‘and to other conditions 19
which may complicate pregnancy, (VIII)’’ and 20
inserting ‘‘, medical assistance for services re-21
lated to other conditions which may complicate 22
pregnancy, and medical assistance for vaccines 23
described in section 1905(a)(4)(E) and the ad-24
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† HR 1319 EAS
ministration of such vaccines during the period 1
described in such section, (VIII)’’; 2
(B) by inserting ‘‘and medical assistance 3
for vaccines described in section 1905(a)(4)(E) 4
and the administration of such vaccines during 5
the period described in such section’’ after ‘‘(de-6
scribed in subsection (z)(2))’’; 7
(C) by inserting ‘‘and medical assistance for 8
vaccines described in section 1905(a)(4)(E) and 9
the administration of such vaccines during the 10
period described in such section’’ after ‘‘described 11
in subsection (k)(1)’’; 12
(D) by inserting ‘‘and medical assistance 13
for vaccines described in section 1905(a)(4)(E) 14
and the administration of such vaccines during 15
the period described in such section’’ after ‘‘fam-16
ily planning setting’’; 17
(E) by striking ‘‘and any visit described in 18
section 1916(a)(2)(G) that is furnished during 19
any such portion’’ and inserting ‘‘, any service 20
described in section 1916(a)(2)(G) that is fur-21
nished during any such portion, any vaccine de-22
scribed in section 1905(a)(4)(E) (and the admin-23
istration of such vaccine) that is furnished dur-24
ing any such portion, and testing and treat-25
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† HR 1319 EAS
ments for COVID–19, including specialized 1
equipment and therapies (including preventive 2
therapies), and, in the case of an individual who 3
is diagnosed with or presumed to have COVID– 4
19, during the period such individual has (or is 5
presumed to have) COVID–19, the treatment of 6
a condition that may seriously complicate the 7
treatment of COVID–19, if otherwise covered 8
under the State plan (or waiver of such plan)’’; 9
and 10
(F) by striking the semicolon at the end and 11
inserting ‘‘, and (XIX) medical assistance shall 12
be made available during the period described in 13
section 1905(a)(4)(E) for vaccines described in 14
such section and the administration of such vac-15
cines, for any individual who is eligible for and 16
receiving medical assistance under the State 17
plan or under a waiver of such plan (other than 18
an individual who is eligible for medical assist-19
ance consisting only of payment of premiums 20
pursuant to subparagraph (E) or (F) or section 21
1933), notwithstanding any provision of this 22
title or waiver under section 1115 impacting 23
such individual’s eligibility for medical assist-24
ance under such plan or waiver to coverage for 25
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† HR 1319 EAS
a limited type of benefits and services that would 1
not otherwise include coverage of a COVID–19 2
vaccine and its administration;’’. 3
(3) PROHIBITION OF COST SHARING.— 4
(A) IN GENERAL.—Subsections (a)(2) and 5
(b)(2) of section 1916 of the Social Security Act 6
(42 U.S.C. 1396o) are each amended— 7
(i) in subparagraph (F), by striking 8
‘‘or’’ at the end; 9
(ii) in subparagraph (G), by striking 10
‘‘; and’’; and 11
(iii) by adding at the end the following 12
subparagraphs: 13
‘‘(H) during the period beginning on the 14
date of the enactment of this subparagraph and 15
ending on the last day of the first calendar quar-16
ter that begins one year after the last day of the 17
emergency period described in section 18
1135(g)(1)(B), a COVID–19 vaccine and the ad-19
ministration of such vaccine (for any individual 20
eligible for medical assistance for such vaccine 21
(and administration)); or 22
‘‘(I) during the period beginning on the 23
date of the enactment of this subparagraph and 24
ending on the last day of the first calendar quar-25
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† HR 1319 EAS
ter that begins one year after the last day of the 1
emergency period described in section 2
1135(g)(1)(B), testing and treatments for 3
COVID–19, including specialized equipment and 4
therapies (including preventive therapies), and, 5
in the case of an individual who is diagnosed 6
with or presumed to have COVID–19, during the 7
period during which such individual has (or is 8
presumed to have) COVID–19, the treatment of 9
a condition that may seriously complicate the 10
treatment of COVID–19, if otherwise covered 11
under the State plan (or waiver of such plan); 12
and’’. 13
(B) APPLICATION TO ALTERNATIVE COST 14
SHARING.—Section 1916A(b)(3)(B) of the Social 15
Security Act (42 U.S.C. 1396o–1(b)(3)(B)) is 16
amended— 17
(i) in clause (xi), by striking ‘‘any 18
visit’’ and inserting ‘‘any service’’; and 19
(ii) by adding at the end the following 20
clauses: 21
‘‘(xii) During the period beginning on 22
the date of the enactment of this clause and 23
ending on the last day of the first calendar 24
quarter that begins one year after the last 25
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† HR 1319 EAS
day of the emergency period described in 1
section 1135(g)(1)(B), a COVID–19 vaccine 2
and the administration of such vaccine (for 3
any individual eligible for medical assist-4
ance for such vaccine (and administra-5
tion)). 6
‘‘(xiii) During the period beginning on 7
the date of the enactment of this clause and 8
ending on the last day of the first calendar 9
quarter that begins one year after the last 10
day of the emergency period described in 11
section 1135(g)(1)(B), testing and treat-12
ments for COVID–19, including specialized 13
equipment and therapies (including preven-14
tive therapies), and, in the case of an indi-15
vidual who is diagnosed with or presumed 16
to have COVID–19, during the period dur-17
ing which such individual has (or is pre-18
sumed to have) COVID–19, the treatment of 19
a condition that may seriously complicate 20
the treatment of COVID–19, if otherwise 21
covered under the State plan (or waiver of 22
such plan).’’. 23
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† HR 1319 EAS
(4) INCLUSION IN THE MEDICAID DRUG REBATE 1
PROGRAM OF COVERED OUTPATIENT DRUGS USED FOR 2
COVID–19 TREATMENT.— 3
(A) IN GENERAL.—The requirements of sec-4
tion 1927 of the Social Security Act (42 U.S.C. 5
1396r–8) shall apply to any drug or biological 6
product to which subparagraph (F) of section 7
1905(a)(4) of such Act, as added by paragraph 8
(1), applies or to which the subclause (XVIII) in 9
the matter following subparagraph (G) of section 10
1902(a)(10) of such Act, as added by paragraph 11
(2), applies that is— 12
(i) furnished as medical assistance in 13
accordance with section 1902(a)(10)(A) of 14
such Act and such subparagraph (F) or sub-15
clause (XVIII) and section 1902(a)(10)(A) 16
of such Act, as applicable, for the treatment, 17
or prevention, of COVID–19, as described in 18
such subparagraph or subclause, respec-19
tively; and 20
(ii) a covered outpatient drug (as de-21
fined in section 1927(k) of such Act, except 22
that, in applying paragraph (2)(A) of such 23
section to a drug to which such subpara-24
graph (F) or such subclause (XVIII) ap-25
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† HR 1319 EAS
plies, such drug shall be deemed a pre-1
scribed drug for purposes of section 2
1905(a)(12) of such Act). 3
(B) CONFORMING AMENDMENT.—Section 4
1927(d)(7) of the Social Security Act (42 U.S.C. 5
1396r–8(d)(7)) is amended by adding at the end 6
the following new subparagraph: 7
‘‘(E) Drugs and biological products to 8
which section 1905(a)(4)(F) and subclause 9
(XVIII) in the matter following subparagraph 10
(G) of section 1902(a)(10) apply that are fur-11
nished as medical assistance in accordance with 12
such section or clause, respectively, for the treat-13
ment or prevention, of COVID–19, as described 14
in such subparagraph or subclause, respectively, 15
and section 1902(a)(10)(A).’’. 16
(5) ALTERNATIVE BENEFIT PLANS.—Section 17
1937(b) of the Social Security Act (42 U.S.C. 1396u– 18
7(b)) is amended by adding at the end the following 19
new paragraph: 20
‘‘(8) COVID–19 VACCINES, TESTING, AND TREAT-21
MENT.—Notwithstanding the previous provisions of 22
this section, a State may not provide for medical as-23
sistance through enrollment of an individual with 24
benchmark coverage or benchmark-equivalent coverage 25
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† HR 1319 EAS
under this section unless, during the period beginning 1
on the date of the enactment of the American Rescue 2
Plan Act of 2021 and ending on the last day of the 3
first calendar quarter that begins one year after the 4
last day of the emergency period described in section 5
1135(g)(1)(B), such coverage includes (and does not 6
impose any deduction, cost sharing, or similar charge 7
for)— 8
‘‘(A) COVID–19 vaccines and administra-9
tion of the vaccines; and 10
‘‘(B) testing and treatments for COVID–19, 11
including specialized equipment and therapies 12
(including preventive therapies), and, in the case 13
of such an individual who is diagnosed with or 14
presumed to have COVID–19, during the period 15
such individual has (or is presumed to have) 16
COVID–19, the treatment of a condition that 17
may seriously complicate the treatment of 18
COVID–19, if otherwise covered under the State 19
plan (or waiver of such plan).’’. 20
(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS 21
FOR COVERAGE AND ADMINISTRATION OF COVID–19 VAC-22
CINES.—Section 1905 of the Social Security Act (42 U.S.C. 23
1396d) is amended— 24
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(1) in subsection (b), by striking ‘‘and (ff)’’ and 1
inserting ‘‘(ff), and (hh)’’; 2
(2) in subsection (ff), in the matter preceding 3
paragraph (1), by inserting ‘‘, subject to subsection 4
(hh)’’ after ‘‘or (z)(2)’’ and 5
(3) by adding at the end the following new sub-6
section: 7
‘‘(hh) TEMPORARY INCREASED FMAP FOR MEDICAL 8
ASSISTANCE FOR COVERAGE AND ADMINISTRATION OF 9
COVID–19 VACCINES.— 10
‘‘(1) IN GENERAL.—Notwithstanding any other 11
provision of this title, during the period described in 12
paragraph (2), the Federal medical assistance per-13
centage for a State, with respect to amounts expended 14
by the State for medical assistance for a vaccine de-15
scribed in subsection (a)(4)(E) (and the administra-16
tion of such a vaccine), shall be equal to 100 percent. 17
‘‘(2) PERIOD DESCRIBED.—The period described 18
in this paragraph is the period that— 19
‘‘(A) begins on the first day of the first 20
quarter beginning after the date of the enactment 21
of this subsection; and 22
‘‘(B) ends on the last day of the first quar-23
ter that begins one year after the last day of the 24
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† HR 1319 EAS
emergency period described in section 1
1135(g)(1)(B). 2
‘‘(3) EXCLUSION OF EXPENDITURES FROM TER-3
RITORIAL CAPS.—Any payment made to a territory 4
for expenditures for medical assistance under sub-5
section (a)(4)(E) that are subject to the Federal med-6
ical assistance percentage specified under paragraph 7
(1) shall not be taken into account for purposes of ap-8
plying payment limits under subsections (f) and (g) 9
of section 1108.’’. 10
SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER 11
MEDICAID FOR PREGNANT AND POSTPARTUM 12
WOMEN. 13
(a) STATE OPTION.—Section 1902(e) of the Social Se-14
curity Act (42 U.S.C. 1396a(e)) is amended by adding at 15
the end the following new paragraph: 16
‘‘(16) EXTENDING CERTAIN COVERAGE FOR 17
PREGNANT AND POSTPARTUM WOMEN.— 18
‘‘(A) IN GENERAL.—At the option of the 19
State, the State plan (or waiver of such State 20
plan) may provide, that an individual who, 21
while pregnant, is eligible for and has received 22
medical assistance under the State plan ap-23
proved under this title (or a waiver of such plan) 24
(including during a period of retroactive eligi-25
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† HR 1319 EAS
bility under subsection (a)(34)) shall, in addi-1
tion to remaining eligible under paragraph (5) 2
for all pregnancy-related and postpartum med-3
ical assistance available under the State plan (or 4
waiver) through the last day of the month in 5
which the 60-day period (beginning on the last 6
day of her pregnancy) ends, remain eligible 7
under the State plan (or waiver) for medical as-8
sistance for the period beginning on the first day 9
occurring after the end of such 60-day period 10
and ending on the last day of the month in 11
which the 12-month period (beginning on the 12
last day of her pregnancy) ends. 13
‘‘(B) FULL BENEFITS DURING PREGNANCY 14
AND THROUGHOUT THE 12-MONTH POSTPARTUM 15
PERIOD.—The medical assistance provided for a 16
pregnant or postpartum individual by a State 17
making an election under this paragraph, with-18
out regard to the basis on which the individual 19
is eligible for medical assistance under the State 20
plan (or waiver), shall— 21
‘‘(i) include all items and services cov-22
ered under the State plan (or waiver) that 23
are not less in amount, duration, or scope, 24
or are determined by the Secretary to be 25
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† HR 1319 EAS
substantially equivalent, to the medical as-1
sistance available for an individual de-2
scribed in subsection (a)(10)(A)(i); and 3
‘‘(ii) be provided for the individual 4
while pregnant and during the 12-month 5
period that begins on the last day of the in-6
dividual’s pregnancy and ends on the last 7
day of the month in which such 12-month 8
period ends. 9
‘‘(C) COVERAGE UNDER CHIP.—A State 10
making an election under this paragraph that 11
covers under title XXI child health assistance for 12
targeted low-income children who are pregnant 13
or targeted low-income pregnant women, as ap-14
plicable, shall also make the election under sec-15
tion 2107(e)(1)(J) of such title.’’. 16
(b) EFFECTIVE DATE.—The amendment made by sub-17
section (a) shall apply with respect to State elections made 18
under paragraph (16) of section 1902(e) of the Social Secu-19
rity Act (42 U.S.C. 1396a(e)), as added by subsection (a), 20
during the 5-year period beginning on the 1st day of the 21
1st fiscal year quarter that begins one year after the date 22
of the enactment of this Act. 23
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SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COM-1
MUNITY-BASED MOBILE CRISIS INTERVEN-2
TION SERVICES. 3
Title XIX of the Social Security Act is amended by 4
adding after section 1946 (42 U.S.C. 1396w–5) the fol-5
lowing new section: 6
‘‘SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COM-7
MUNITY-BASED MOBILE CRISIS INTERVEN-8
TION SERVICES. 9
‘‘(a) IN GENERAL.—Notwithstanding section 10
1902(a)(1) (relating to Statewideness), section 11
1902(a)(10)(B) (relating to comparability), section 12
1902(a)(23)(A) (relating to freedom of choice of providers), 13
or section 1902(a)(27) (relating to provider agreements), a 14
State may, during the 5-year period beginning on the first 15
day of the first fiscal year quarter that begins on or after 16
the date that is 1 year after the date of the enactment of 17
this section, provide medical assistance for qualifying com-18
munity-based mobile crisis intervention services. 19
‘‘(b) QUALIFYING COMMUNITY-BASED MOBILE CRISIS 20
INTERVENTION SERVICES DEFINED.—For purposes of this 21
section, the term ‘qualifying community-based mobile crisis 22
intervention services’ means, with respect to a State, items 23
and services for which medical assistance is available under 24
the State plan under this title or a waiver of such plan, 25
that are— 26
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† HR 1319 EAS
‘‘(1) furnished to an individual otherwise eligible 1
for medical assistance under the State plan (or waiv-2
er of such plan) who is— 3
‘‘(A) outside of a hospital or other facility 4
setting; and 5
‘‘(B) experiencing a mental health or sub-6
stance use disorder crisis; 7
‘‘(2) furnished by a multidisciplinary mobile cri-8
sis team— 9
‘‘(A) that includes at least 1 behavioral 10
health care professional who is capable of con-11
ducting an assessment of the individual, in ac-12
cordance with the professional’s permitted scope 13
of practice under State law, and other profes-14
sionals or paraprofessionals with appropriate ex-15
pertise in behavioral health or mental health cri-16
sis response, including nurses, social workers, 17
peer support specialists, and others, as des-18
ignated by the State through a State plan 19
amendment (or waiver of such plan); 20
‘‘(B) whose members are trained in trauma- 21
informed care, de-escalation strategies, and harm 22
reduction; 23
‘‘(C) that is able to respond in a timely 24
manner and, where appropriate, provide— 25
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† HR 1319 EAS
‘‘(i) screening and assessment; 1
‘‘(ii) stabilization and de-escalation; 2
and 3
‘‘(iii) coordination with, and referrals 4
to, health, social, and other services and 5
supports as needed, and health services as 6
needed; 7
‘‘(D) that maintains relationships with rel-8
evant community partners, including medical 9
and behavioral health providers, primary care 10
providers, community health centers, crisis res-11
pite centers, and managed care organizations (if 12
applicable); and 13
‘‘(E) that maintains the privacy and con-14
fidentiality of patient information consistent 15
with Federal and State requirements; and 16
‘‘(3) available 24 hours per day, every day of the 17
year. 18
‘‘(c) PAYMENTS.—Notwithstanding section 1905(b) or 19
1905(ff) and subject to subsections (y) and (z) of section 20
1905, during each of the first 12 fiscal quarters occurring 21
during the period described in subsection (a) that a State 22
meets the requirements described in subsection (d), the Fed-23
eral medical assistance percentage applicable to amounts 24
expended by the State for medical assistance for qualifying 25
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† HR 1319 EAS
community-based mobile crisis intervention services fur-1
nished during such quarter shall be equal to 85 percent. 2
In no case shall the application of the previous sentence 3
result in the Federal medical assistance percentage applica-4
ble to amounts expended by a State for medical assistance 5
for such qualifying community-based mobile crisis interven-6
tion services furnished during a quarter being less than the 7
Federal medical assistance percentage that would apply to 8
such amounts expended by the State for such services fur-9
nished during such quarter without application of the pre-10
vious sentence. 11
‘‘(d) REQUIREMENTS.—The requirements described in 12
this subsection are the following: 13
‘‘(1) The State demonstrates, to the satisfaction 14
of the Secretary that it will be able to support the 15
provision of qualifying community-based mobile crisis 16
intervention services that meet the conditions specified 17
in subsection (b). 18
‘‘(2) The State provides assurances satisfactory 19
to the Secretary that— 20
‘‘(A) any additional Federal funds received 21
by the State for qualifying community-based mo-22
bile crisis intervention services provided under 23
this section that are attributable to the increased 24
Federal medical assistance percentage under 25
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† HR 1319 EAS
subection (c) will be used to supplement, and not 1
supplant, the level of State funds expended for 2
such services for the fiscal year preceding the 3
first fiscal quarter occurring during the period 4
described in subsection (a); 5
‘‘(B) if the State made qualifying commu-6
nity-based mobile crisis intervention services 7
available in a region of the State in such fiscal 8
year, the State will continue to make such serv-9
ices available in such region under this section 10
during each month occurring during the period 11
described in subsection (a) for which the Federal 12
medical assistance percentage under subsection 13
(c) is applicable with respect to the State. 14
‘‘(e) FUNDING FOR STATE PLANNING GRANTS.—There 15
is appropriated, out of any funds in the Treasury not other-16
wise appropriated, $15,000,000 to the Secretary for pur-17
poses of implementing, administering, and making plan-18
ning grants to States as soon as practicable for purposes 19
of developing a State plan amendment or section 1115, 20
1915(b), or 1915(c) waiver request (or an amendment to 21
such a waiver) to provide qualifying community-based mo-22
bile crisis intervention services under this section, to remain 23
available until expended.’’. 24
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† HR 1319 EAS
SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL 1
ASSISTANCE UNDER STATE MEDICAID PLANS 2
WHICH BEGIN TO EXPEND AMOUNTS FOR 3
CERTAIN MANDATORY INDIVIDUALS. 4
Section 1905 of the Social Security Act (42 U.S.C. 5
1396d), as amended by section 9811 of this subtitle, is fur-6
ther amended— 7
(1) in subsection (b), in the first sentence, by 8
striking ‘‘and (hh)’’ and inserting ‘‘(hh), and (ii)’’; 9
(2) in subsection (ff), by striking ‘‘subject to sub-10
section (hh)’’ and inserting ‘‘subject to subsections 11
(hh) and (ii)’’; and 12
(3) by adding at the end the following new sub-13
section: 14
‘‘(ii) TEMPORARY INCREASE IN FMAP FOR MEDICAL 15
ASSISTANCE UNDER STATE MEDICAID PLANS WHICH 16
BEGIN TO EXPEND AMOUNTS FOR CERTAIN MANDATORY 17
INDIVIDUALS.— 18
‘‘(1) IN GENERAL.—For each quarter occurring 19
during the 8-quarter period beginning with the first 20
calendar quarter during which a qualifying State (as 21
defined in paragraph (3)) expends amounts for all in-22
dividuals described in section 1902(a)(10)(A)(i)(VIII) 23
under the State plan (or waiver of such plan), the 24
Federal medical assistance percentage determined 25
under subsection (b) for such State shall, after appli-26
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† HR 1319 EAS
cation of any increase, if applicable, under section 1
6008 of the Families First Coronavirus Response Act, 2
be increased by 5 percentage points, except for any 3
quarter (and each subsequent quarter) during such 4
period during which the State ceases to provide med-5
ical assistance to any such individual under the State 6
plan (or waiver of such plan). 7
‘‘(2) SPECIAL APPLICATION RULES.—Any in-8
crease described in paragraph (1) (or payment made 9
for expenditures on medical assistance that are subject 10
to such increase)— 11
‘‘(A) shall not apply with respect to dis-12
proportionate share hospital payments described 13
in section 1923; 14
‘‘(B) shall not be taken into account in cal-15
culating the enhanced FMAP of a State under 16
section 2105; 17
‘‘(C) shall not be taken into account for 18
purposes of part A, D, or E of title IV; and 19
‘‘(D) shall not be taken into account for 20
purposes of applying payment limits under sub-21
sections (f) and (g) of section 1108. 22
‘‘(3) DEFINITION.—For purposes of this sub-23
section, the term ‘qualifying State’ means a State 24
which has not expended amounts for all individuals 25
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† HR 1319 EAS
described in section 1902(a)(10)(A)(i)(VIII) before the 1
date of the enactment of this subsection.’’. 2
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL 3
ASSISTANCE PERCENTAGE TO URBAN INDIAN 4
HEALTH ORGANIZATIONS AND NATIVE HA-5
WAIIAN HEALTH CARE SYSTEMS. 6
Section 1905(b) of the Social Security Act (42 U.S.C. 7
1396d(b)) is amended by inserting after ‘‘(as defined in sec-8
tion 4 of the Indian Health Care Improvement Act)’’ the 9
following: ‘‘; for the 8 fiscal year quarters beginning with 10
the first fiscal year quarter beginning after the date of the 11
enactment of the American Rescue Plan Act of 2021, the 12
Federal medical assistance percentage shall also be 100 per 13
centum with respect to amounts expended as medical assist-14
ance for services which are received through an Urban In-15
dian organization (as defined in paragraph (29) of section 16
4 of the Indian Health Care Improvement Act) that has 17
a grant or contract with the Indian Health Service under 18
title V of such Act; and, for such 8 fiscal year quarters, 19
the Federal medical assistance percentage shall also be 100 20
per centum with respect to amounts expended as medical 21
assistance for services which are received through a Native 22
Hawaiian Health Center (as defined in section 12(4) of the 23
Native Hawaiian Health Care Improvement Act) or a 24
qualified entity (as defined in section 6(b) of such Act) that 25
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† HR 1319 EAS
has a grant or contract with the Papa Ola Lokahi under 1
section 8 of such Act’’. 2
SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE 3
AMOUNT FOR SINGLE SOURCE DRUGS AND 4
INNOVATOR MULTIPLE SOURCE DRUGS. 5
Section 1927(c)(2)(D) of the Social Security Act (42 6
U.S.C. 1396r–8(c)(2)(D)) is amended by inserting after 7
‘‘December 31, 2009,’’ the following: ‘‘and before January 8
1, 2024,’’. 9
SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME 10
AND COMMUNITY-BASED SERVICES DURING 11
THE COVID–19 EMERGENCY. 12
(a) INCREASED FMAP.— 13
(1) IN GENERAL.—Notwithstanding section 14
1905(b) of the Social Security Act (42 U.S.C. 15
1396d(b)) or section 1905(ff), in the case of a State 16
that meets the HCBS program requirements under 17
subsection (b), the Federal medical assistance percent-18
age determined for the State under section 1905(b) of 19
such Act (or, if applicable, under section 1905(ff)) 20
and, if applicable, increased under subsection (y), (z), 21
(aa), or (ii) of section 1905 of such Act (42 U.S.C. 22
1396d), section 1915(k) of such Act (42 U.S.C. 23
1396n(k)), or section 6008(a) of the Families First 24
Coronavirus Response Act (Public Law 116–127), 25
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† HR 1319 EAS
shall be increased by 10 percentage points with re-1
spect to expenditures of the State under the State 2
Medicaid program for home and community-based 3
services (as defined in paragraph (2)(B)) that are 4
provided during the HCBS program improvement pe-5
riod (as defined in paragraph (2)(A)). In no case 6
may the application of the previous sentence result in 7
the Federal medical assistance percentage determined 8
for a State being more than 95 percent with respect 9
to such expenditures. Any payment made to Puerto 10
Rico, the Virgin Islands, Guam, the Northern Mar-11
iana Islands, or American Samoa for expenditures on 12
medical assistance that are subject to the Federal 13
medical assistance percentage increase specified under 14
the first sentence of this paragraph shall not be taken 15
into account for purposes of applying payment limits 16
under subsections (f) and (g) of section 1108 of the 17
Social Security Act (42 U.S.C. 1308). 18
(2) DEFINITIONS.—In this section: 19
(A) HCBS PROGRAM IMPROVEMENT PE-20
RIOD.—The term ‘‘HCBS program improvement 21
period’’ means, with respect to a State, the pe-22
riod— 23
(i) beginning on April 1, 2021; and 24
(ii) ending on March 31, 2022. 25
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† HR 1319 EAS
(B) HOME AND COMMUNITY-BASED SERV-1
ICES.—The term ‘‘home and community-based 2
services’’ means any of the following: 3
(i) Home health care services author-4
ized under paragraph (7) of section 1905(a) 5
of the Social Security Act (42 U.S.C. 6
1396d(a)). 7
(ii) Personal care services authorized 8
under paragraph (24) of such section. 9
(iii) PACE services authorized under 10
paragraph (26) of such section. 11
(iv) Home and community-based serv-12
ices authorized under subsections (b), (c), 13
(i), (j), and (k) of section 1915 of such Act 14
(42 U.S.C. 1396n), such services authorized 15
under a waiver under section 1115 of such 16
Act (42 U.S.C. 1315), and such services 17
through coverage authorized under section 18
1937 of such Act (42 U.S.C. 1396u–7). 19
(v) Case management services author-20
ized under section 1905(a)(19) of the Social 21
Security Act (42 U.S.C. 1396d(a)(19)) and 22
section 1915(g) of such Act (42 U.S.C. 23
1396n(g)). 24
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† HR 1319 EAS
(vi) Rehabilitative services, including 1
those related to behavioral health, described 2
in section 1905(a)(13) of such Act (42 3
U.S.C. 1396d(a)(13)). 4
(vii) Such other services specified by 5
the Secretary of Health and Human Serv-6
ices. 7
(C) ELIGIBLE INDIVIDUAL.—The term ‘‘eli-8
gible individual’’ means an individual who is el-9
igible for and enrolled for medical assistance 10
under a State Medicaid program and includes 11
an individual who becomes eligible for medical 12
assistance under a State Medicaid program 13
when removed from a waiting list. 14
(D) MEDICAID PROGRAM.—The term ‘‘Med-15
icaid program’’ means, with respect to a State, 16
the State program under title XIX of the Social 17
Security Act (42 U.S.C. 1396 et seq.) (including 18
any waiver or demonstration under such title or 19
under section 1115 of such Act (42 U.S.C. 1315) 20
relating to such title). 21
(E) STATE.—The term ‘‘State’’ has the 22
meaning given such term for purposes of title 23
XIX of the Social Security Act (42 U.S.C. 1396 24
et seq.). 25
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† HR 1319 EAS
(b) STATE REQUIREMENTS FOR FMAP INCREASE.— 1
As conditions for receipt of the increase under subsection 2
(a) to the Federal medical assistance percentage determined 3
for a State, the State shall meet each of the following re-4
quirements (referred to in subsection (a) as the HCBS pro-5
gram requirements): 6
(1) SUPPLEMENT, NOT SUPPLANT.—The State 7
shall use the Federal funds attributable to the increase 8
under subsection (a) to supplement, and not supplant, 9
the level of State funds expended for home and com-10
munity-based services for eligible individuals through 11
programs in effect as of April 1, 2021. 12
(2) REQUIRED IMPLEMENTATION OF CERTAIN AC-13
TIVITIES.—The State shall implement, or supplement 14
the implementation of, one or more activities to en-15
hance, expand, or strengthen home and community- 16
based services under the State Medicaid program. 17
SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESI-18
DENT AND EMPLOYEE SAFETY IN NURSING 19
FACILITIES. 20
Section 1919 of the Social Security Act (42 U.S.C. 21
1396r) is amended by adding at the end the following new 22
subsection: 23
‘‘(k) FUNDING FOR STATE STRIKE TEAMS.—In addi-24
tion to amounts otherwise available, there is appropriated 25
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† HR 1319 EAS
to the Secretary, out of any monies in the Treasury not 1
otherwise appropriated, $250,000,000, to remain available 2
until expended, for purposes of allocating such amount 3
among the States (including the District of Columbia and 4
each territory of the United States) for such a State to es-5
tablish and implement a strike team that will be deployed 6
to a nursing facility in the State with diagnosed or sus-7
pected cases of COVID–19 among residents or staff for the 8
purposes of assisting with clinical care, infection control, 9
or staffing during the emergency period described in section 10
1135(g)(1)(B) and the 1-year period immediately following 11
the end of such emergency period.’’. 12
SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED 13
PUBLIC HEALTH EMERGENCY RELATED TO 14
CORONAVIRUS. 15
(a) IN GENERAL.—Section 1923(f)(3) of the Social Se-16
curity Act (42 U.S.C. 1396r–4(f)(3)) is amended— 17
(1) in subparagraph (A), by striking ‘‘subpara-18
graph (E)’’ and inserting ‘‘subparagraphs (E) and 19
(F)’’ ; and 20
(2) by adding at the end the following new sub-21
paragraph: 22
‘‘(F) ALLOTMENTS DURING THE 23
CORONAVIRUS TEMPORARY MEDICAID FMAP IN-24
CREASE.— 25
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† HR 1319 EAS
‘‘(i) IN GENERAL.—Notwithstanding 1
any other provision of this subsection, for 2
any fiscal year for which the Federal med-3
ical assistance percentage applicable to ex-4
penditures under this section is increased 5
pursuant to section 6008 of the Families 6
First Coronavirus Response Act, the Sec-7
retary shall recalculate the annual DSH al-8
lotment, including the DSH allotment spec-9
ified under paragraph (6)(A)(vi), to ensure 10
that the total DSH payments (including 11
both Federal and State shares) that a State 12
may make related to a fiscal year is equal 13
to the total DSH payments that the State 14
could have made for such fiscal year with-15
out such increase to the Federal medical as-16
sistance percentage. 17
‘‘(ii) NO APPLICATION TO ALLOTMENTS 18
BEGINNING AFTER COVID–19 EMERGENCY 19
PERIOD.—The DSH allotment for any State 20
for the first fiscal year beginning after the 21
end of the emergency period described in 22
section 1135(g)(1)(B) or any succeeding fis-23
cal year shall be determined under this 24
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† HR 1319 EAS
paragraph without regard to the DSH allot-1
ments determined under clause (i).’’. 2
(b) EFFECTIVE DATE.—The amendment made by sub-3
section (a) shall take effect and apply as if included in the 4
enactment of the Families First Coronavirus Response Act 5
(Public Law 116–127). 6
Subtitle K—Children’s Health 7
Insurance Program 8
SEC. 9821. MANDATORY COVERAGE OF COVID–19 VACCINES 9
AND ADMINISTRATION AND TREATMENT 10
UNDER CHIP. 11
(a) COVERAGE.— 12
(1) IN GENERAL.—Section 2103(c) of the Social 13
Security Act (42 U.S.C. 1397cc(c)) is amended by 14
adding at the end the following paragraph: 15
‘‘(11) REQUIRED COVERAGE OF COVID–19 VAC-16
CINES AND TREATMENT.—Regardless of the type of 17
coverage elected by a State under subsection (a), the 18
child health assistance provided for a targeted low-in-19
come child, and, in the case of a State that elects to 20
provide pregnancy-related assistance pursuant to sec-21
tion 2112, the pregnancy-related assistance provided 22
for a targeted low-income pregnant woman (as such 23
terms are defined for purposes of such section), shall 24
include coverage, during the period beginning on the 25
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† HR 1319 EAS
date of the enactment of this paragraph and ending 1
on the last day of the first calendar quarter that be-2
gins one year after the last day of the emergency pe-3
riod described in section 1135(g)(1)(B), of— 4
‘‘(A) a COVID–19 vaccine (and the admin-5
istration of the vaccine); and 6
‘‘(B) testing and treatments for COVID–19, 7
including specialized equipment and therapies 8
(including preventive therapies), and, in the case 9
of an individual who is diagnosed with or pre-10
sumed to have COVID–19, during the period 11
during which such individual has (or is pre-12
sumed to have) COVID–19, the treatment of a 13
condition that may seriously complicate the 14
treatment of COVID–19, if otherwise covered 15
under the State child health plan (or waiver of 16
such plan).’’. 17
(2) PROHIBITION OF COST SHARING.—Section 18
2103(e)(2) of the Social Security Act (42 U.S.C. 19
1397cc(e)(2)), as amended by section 6004(b)(3) of the 20
Families First Coronavirus Response Act, is amend-21
ed— 22
(A) in the paragraph header, by inserting 23
‘‘A COVID–19 VACCINE, COVID–19 TREATMENT,’’ 24
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† HR 1319 EAS
before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; 1
and 2
(B) by striking ‘‘visits described in section 3
1916(a)(2)(G), or’’ and inserting ‘‘services de-4
scribed in section 1916(a)(2)(G), vaccines de-5
scribed in section 1916(a)(2)(H) administered 6
during the period described in such section (and 7
the administration of such vaccines), testing or 8
treatments described in section 1916(a)(2)(I) fur-9
nished during the period described in such sec-10
tion, or’’. 11
(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS 12
FOR COVERAGE AND ADMINISTRATION OF COVID–19 VAC-13
CINES.—Section 2105(c) of the Social Security Act (42 14
U.S.C. 1397ee(c)) is amended by adding at the end the fol-15
lowing new paragraph: 16
‘‘(12) TEMPORARY ENHANCED PAYMENT FOR 17
COVERAGE AND ADMINISTRATION OF COVID–19 VAC-18
CINES.—During the period described in section 19
1905(hh)(2), notwithstanding subsection (b), the en-20
hanced FMAP for a State, with respect to payments 21
under subsection (a) for expenditures under the State 22
child health plan (or a waiver of such plan) for a 23
vaccine described in section 1905(a)(4)(E) (and the 24
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administration of such a vaccine), shall be equal to 1
100 percent.’’. 2
(c) ADJUSTMENT OF CHIP ALLOTMENTS.—Section 3
2104(m) of the Social Security Act (42 U.S.C. 1397dd(m)) 4
is amended— 5
(1) in paragraph (2)(B), in the matter preceding 6
clause (i), by striking ‘‘paragraphs (5) and (7)’’ and 7
inserting ‘‘paragraphs (5), (7), and (12)’’; and 8
(2) by adding at the end the following new para-9
graph: 10
‘‘(12) ADJUSTING ALLOTMENTS TO ACCOUNT FOR 11
INCREASED FEDERAL PAYMENTS FOR COVERAGE AND 12
ADMINISTRATION OF COVID–19 VACCINES.—If a State, 13
commonwealth, or territory receives payment for a 14
fiscal year (beginning with fiscal year 2021) under 15
subsection (a) of section 2105 for expenditures that 16
are subject to the enhanced FMAP specified under 17
subsection (c)(12) of such section, the amount of the 18
allotment determined for the State, commonwealth, or 19
territory under this subsection— 20
‘‘(A) for such fiscal year shall be increased 21
by the projected expenditures for such year by 22
the State, commonwealth, or territory under the 23
State child health plan (or a waiver of such 24
plan) for vaccines described in section 25
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† HR 1319 EAS
1905(a)(4)(E) (and the administration of such 1
vaccines); and 2
‘‘(B) once actual expenditures are available 3
in the subsequent fiscal year, the fiscal year al-4
lotment that was adjusted by the amount de-5
scribed in subparagraph (A) shall be adjusted on 6
the basis of the difference between— 7
‘‘(i) such projected amount of expendi-8
tures described in subparagraph (A) for 9
such fiscal year described in such subpara-10
graph by the State, commonwealth, or terri-11
tory; and 12
‘‘(ii) the actual amount of expenditures 13
for such fiscal year described in subpara-14
graph (A) by the State, commonwealth, or 15
territory under the State child health plan 16
(or waiver of such plan) for vaccines de-17
scribed in section 1905(a)(4)(E) (and the 18
administration of such vaccines).’’. 19
SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER 20
CHIP FOR PREGNANT AND POSTPARTUM 21
WOMEN. 22
(a) MODIFICATIONS TO COVERAGE.— 23
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(1) IN GENERAL.—Section 2107(e)(1) of the So-1
cial Security Act (42 U.S.C. 1397gg(e)(1)) is amend-2
ed— 3
(A) by redesignating subparagraphs (J) 4
through (S) as subparagraphs (K) through (T), 5
respectively; and 6
(B) by inserting after subparagraph (I) the 7
following new subparagraph: 8
‘‘(J) Paragraphs (5) and (16) of section 9
1902(e) (relating to the State option to provide 10
medical assistance consisting of full benefits dur-11
ing pregnancy and throughout the 12-month 12
postpartum period under title XIX), if the State 13
provides child health assistance for targeted low- 14
income children who are pregnant or to targeted 15
low-income pregnant women and the State has 16
elected to apply such paragraph (16) with re-17
spect to pregnant women under title XIX, the 18
provision of assistance under the State child 19
health plan or waiver for targeted low-income 20
children or targeted low-income pregnant women 21
during pregnancy and the 12-month postpartum 22
period shall be required and not at the option of 23
the State and shall include coverage of all items 24
or services provided to a targeted low-income 25
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child or targeted low-income pregnant woman 1
(as applicable) under the State child health plan 2
or waiver).’’. 3
(2) OPTIONAL COVERAGE OF TARGETED LOW-IN-4
COME PREGNANT WOMEN.—Section 2112(d)(2)(A) of 5
the Social Security Act (42 U.S.C. 1397ll(d)(2)(A)) is 6
amended by inserting after ‘‘60-day period’’ the fol-7
lowing: ‘‘, or, in the case that subparagraph (A) of 8
section 1902(e)(16) applies to the State child health 9
plan (or waiver of such plan), pursuant to section 10
2107(e)(1), the 12-month period,’’. 11
(b) EFFECTIVE DATE.—The amendments made by sub-12
section (a), shall apply with respect to State elections made 13
under paragraph (16) of section 1902(e) of the Social Secu-14
rity Act (42 U.S.C. 1396a(e)), as added by section 9812(a) 15
of subtitle J of this title, during the 5-year period beginning 16
on the 1st day of the 1st fiscal year quarter that begins 17
one year after the date of the enactment of this Act. 18
Subtitle L—Medicare 19
SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX 20
FOR HOSPITALS IN ALL-URBAN STATES. 21
(a) IN GENERAL.—Section 1886(d)(3)(E) of the Social 22
Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended— 23
(1) in clause (i), in the first sentence, by striking 24
‘‘or (iii)’’ and inserting ‘‘, (iii), or (iv)’’; and 25
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(2) by adding at the end the following new 1
clause: 2
‘‘(iv) FLOOR ON AREA WAGE INDEX 3
FOR HOSPITALS IN ALL-URBAN STATES.— 4
‘‘(I) IN GENERAL.—For discharges 5
occurring on or after October 1, 2021, 6
the area wage index applicable under 7
this subparagraph to any hospital in 8
an all-urban State (as defined in sub-9
clause (IV)) may not be less than the 10
minimum area wage index for the fis-11
cal year for hospitals in that State, as 12
established under subclause (II). 13
‘‘(II) MINIMUM AREA WAGE 14
INDEX.—For purposes of subclause (I), 15
the Secretary shall establish a min-16
imum area wage index for a fiscal 17
year for hospitals in each all-urban 18
State using the methodology described 19
in section 412.64(h)(4)(vi) of title 42, 20
Code of Federal Regulations, as in ef-21
fect for fiscal year 2018. 22
‘‘(III) WAIVING BUDGET NEU-23
TRALITY.—Pursuant to the fifth sen-24
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† HR 1319 EAS
tence of clause (i), this clause shall not 1
be applied in a budget neutral manner. 2
‘‘(IV) ALL-URBAN STATE DE-3
FINED.—In this clause, the term ‘all- 4
urban State’ means a State in which 5
there are no rural areas (as defined in 6
paragraph (2)(D)) or a State in which 7
there are no hospitals classified as 8
rural under this section.’’. 9
(b) WAIVING BUDGET NEUTRALITY.—Section 10
1886(d)(3)(E)(i) of the Social Security Act (42 U.S.C. 11
1395ww(d)(3)(E)(i)) is amended, in the fifth sentence— 12
(1) by striking ‘‘and the amendments’’ and in-13
serting ‘‘, the amendments’’; and 14
(2) by inserting ‘‘, and the amendments made by 15
section 9831(a) of the American Rescue Plan Act of 16
2021’’ after ‘‘Care Act’’. 17
SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY 18
WAIVE OR MODIFY APPLICATION OF CERTAIN 19
MEDICARE REQUIREMENTS WITH RESPECT 20
TO AMBULANCE SERVICES FURNISHED DUR-21
ING CERTAIN EMERGENCY PERIODS. 22
(a) WAIVER AUTHORITY.—Section 1135(b) of the So-23
cial Security Act (42 U.S.C. 1320b–5(b)) is amended— 24
(1) in the first sentence— 25
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† HR 1319 EAS
(A) in paragraph (7), by striking ‘‘and’’ at 1
the end; 2
(B) in paragraph (8), by striking the period 3
at the end and inserting ‘‘; and’’; and 4
(C) by inserting after paragraph (8) the fol-5
lowing new paragraph: 6
‘‘(9) any requirement under section 1861(s)(7) or 7
section 1834(l) that an ambulance service include the 8
transport of an individual to the extent necessary to 9
allow payment for ground ambulance services fur-10
nished in response to a 911 call (or the equivalent in 11
areas without a 911 call system) in cases in which an 12
individual would have been transported to a destina-13
tion permitted under Medicare regulations (as de-14
scribed in section 410.40 to title 42, Code of Federal 15
Regulations (or successor regulations)) but such trans-16
port did not occur as a result of community-wide 17
emergency medical service (EMS) protocols due to the 18
public health emergency described in subsection 19
(g)(1)(B).’’; and 20
(2) in the flush matter at the end, by adding at 21
the end the following: ‘‘Ground ambulance services for 22
which payment is made pursuant to paragraph (9) 23
shall be paid at the base rate that would have been 24
paid under the fee schedule established under 1834(l) 25
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(excluding any mileage payment) if the individual 1
had been so transported and, with respect to ambu-2
lance services furnished by a critical access hospital 3
or an entity described in paragraph (8) of such sec-4
tion, at the amount that otherwise would be paid 5
under such paragraph.’’. 6
(b) EMERGENCY PERIOD EXCEPTION.—Section 7
1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b– 8
5(g)(1)(B)) is amended, in the matter preceding clause (i), 9
by striking ‘‘subsection (b)(8)’’ and inserting ‘‘paragraphs 10
(8) and (9) of subsection (b)’’. 11
SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL. 12
In addition to amounts otherwise available, there is 13
appropriated to the inspector general of the Department of 14
Health and Human Services for fiscal year 2021, out of 15
any money in the Treasury not otherwise appropriated, 16
$5,000,000, to remain available until expended, for over-17
sight of activities supported with funds appropriated to the 18
Department of Health and Human Services to prevent, pre-19
pare for, and respond to coronavirus 2019 or COVID–19, 20
domestically or internationally. 21
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Subtitle M—Coronavirus State and 1
Local Fiscal Recovery Funds 2
SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RE-3
COVERY FUNDS. 4
(a) IN GENERAL.—Title VI of the Social Security Act 5
(42 U.S.C. 801 et seq.) is amended by adding at the end 6
the following: 7
‘‘SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND. 8
‘‘(a) APPROPRIATION.—In addition to amounts other-9
wise available, there is appropriated for fiscal year 2021, 10
out of any money in the Treasury not otherwise appro-11
priated— 12
‘‘(1) $219,800,000,000, to remain available 13
through December 31, 2024, for making payments 14
under this section to States, territories, and Tribal 15
governments to mitigate the fiscal effects stemming 16
from the public health emergency with respect to the 17
Coronavirus Disease (COVID–19); and 18
‘‘(2) $50,000,000, to remain available until ex-19
pended, for the costs of the Secretary for administra-20
tion of the funds established under this title. 21
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 22
‘‘(1) PAYMENTS TO TERRITORIES.— 23
‘‘(A) IN GENERAL.—The Secretary shall re-24
serve $4,500,000,000 of the amount appropriated 25
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under subsection (a)(1) to make payments to the 1
territories. 2
‘‘(B) ALLOCATION.—Of the amount reserved 3
under subparagraph (A)— 4
‘‘(i) 50 percent of such amount shall be 5
allocated by the Secretary equally to each 6
territory; and 7
‘‘(ii) 50 percent of such amount shall 8
be allocated by the Secretary as an addi-9
tional amount to each territory in an 10
amount which bears the same proportion to 11
1⁄2 of the total amount reserved under sub-12
paragraph (A) as the population of the ter-13
ritory bears to the total population of all 14
such territories. 15
‘‘(C) PAYMENT.—The Secretary shall pay 16
each territory the total of the amounts allocated 17
for the territory under subparagraph (B) in ac-18
cordance with paragraph (6). 19
‘‘(2) PAYMENTS TO TRIBAL GOVERNMENTS.— 20
‘‘(A) IN GENERAL.—The Secretary shall re-21
serve $20,000,000,000 of the amount appro-22
priated under subsection (a)(1) to make pay-23
ments to Tribal governments. 24
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† HR 1319 EAS
‘‘(B) ALLOCATION.—Of the amount reserved 1
under subparagraph (A)— 2
‘‘(i) $1,000,000,000 shall be allocated 3
by the Secretary equally among each of the 4
Tribal governments; and 5
‘‘(ii) $19,000,000,000 shall be allocated 6
by the Secretary to the Tribal governments 7
in a manner determined by the Secretary. 8
‘‘(C) PAYMENT.— The Secretary shall pay 9
each Tribal government the total of the amounts 10
allocated for the Tribal government under sub-11
paragraph (B) in accordance with paragraph 12
(6). 13
‘‘(3) PAYMENTS TO EACH OF THE 50 STATES AND 14
THE DISTRICT OF COLUMBIA.— 15
‘‘(A) IN GENERAL.—The Secretary shall re-16
serve $195,300,000,000 of the amount appro-17
priated under subsection (a)(1) to make pay-18
ments to each of the 50 States and the District 19
of Columbia. 20
‘‘(B) ALLOCATIONS.—Of the amount re-21
served under subparagraph (A)— 22
‘‘(i) $25,500,000,000 of such amount 23
shall be allocated by the Secretary equally 24
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† HR 1319 EAS
among each of the 50 States and the Dis-1
trict of Columbia; 2
‘‘(ii) an amount equal to 3
$1,250,000,000 less the amount allocated for 4
the District of Columbia pursuant to section 5
601(c)(6) shall be allocated by the Secretary 6
as an additional amount to the District of 7
Columbia; and 8
‘‘(iii) an amount equal to the remain-9
der of the amount reserved under subpara-10
graph (A) after the application of clauses 11
(i) and (ii) of this subparagraph shall be 12
allocated by the Secretary as an additional 13
amount to each of the 50 States and the 14
District of Columbia in an amount which 15
bears the same proportion to such remain-16
der as the average estimated number of sea-17
sonally-adjusted unemployed individuals 18
(as measured by the Bureau of Labor Sta-19
tistics Local Area Unemployment Statistics 20
program) in the State or District of Colum-21
bia over the 3-month period ending with 22
December 2020 bears to the average esti-23
mated number of seasonally-adjusted unem-24
ployed individuals in all of the 50 States 25
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† HR 1319 EAS
and the District of Columbia over the same 1
period. 2
‘‘(C) PAYMENT.— 3
‘‘(i) IN GENERAL.—Subject to clause 4
(ii), the Secretary shall pay each of the 50 5
States and the District of Columbia, from 6
the amount reserved under subparagraph 7
(A), the total of the amounts allocated for 8
the State and District of Columbia under 9
subparagraph (B) in accordance with para-10
graph (6). 11
‘‘(ii) MINIMUM PAYMENT REQUIRE-12
MENT.— 13
‘‘(I) IN GENERAL.—The sum of— 14
‘‘(aa) the total amounts allo-15
cated for 1 of the 50 States or the 16
District of Columbia under sub-17
paragraph (B) (as determined 18
without regard to this clause); 19
and 20
‘‘(bb) the amounts allocated 21
under section 603 to the State (for 22
distribution by the State to non-23
entitlement units of local govern-24
ment in the State) and to metro-25
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† HR 1319 EAS
politan cities and counties in the 1
State; 2
shall not be less than the amount allo-3
cated to the State or District of Colum-4
bia for fiscal year 2020 under section 5
601, including any amount paid di-6
rectly to a unit of local government in 7
the State under such section. 8
‘‘(II) PRO RATA ADJUSTMENT.— 9
The Secretary shall adjust on a pro 10
rata basis the amount of the alloca-11
tions for each of the 50 States and the 12
District of Columbia determined under 13
subparagraph (B)(iii) (without regard 14
to this clause) to the extent necessary 15
to comply with the requirement of sub-16
clause (I). 17
‘‘(4) PRO RATA ADJUSTMENT AUTHORITY.—The 18
amounts otherwise determined for allocation and pay-19
ment under paragraphs (1), (2), and (3) may be ad-20
justed by the Secretary on a pro rata basis to the ex-21
tent necessary to ensure that all available funds are 22
allocated to States, territories, and Tribal govern-23
ments in accordance with the requirements specified 24
in each such paragraph (as applicable). 25
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† HR 1319 EAS
‘‘(5) POPULATION DATA.—For purposes of deter-1
mining allocations for a territory under this section, 2
the population of the territory shall be determined 3
based on the most recent data available from the Bu-4
reau of the Census. 5
‘‘(6) TIMING.— 6
‘‘(A) STATES AND TERRITORIES.— 7
‘‘(i) IN GENERAL.—To the extent prac-8
ticable, subject to clause (ii), with respect to 9
each State and territory allocated a pay-10
ment under this subsection, the Secretary 11
shall make the payment required for the 12
State or territory not later than 60 days 13
after the date on which the certification re-14
quired under subsection (d)(1) is provided 15
to the Secretary. 16
‘‘(ii) AUTHORITY TO SPLIT PAY-17
MENT.— 18
‘‘(I) IN GENERAL.—The Secretary 19
shall have the authority to withhold 20
payment of up to 50 percent of the 21
amount allocated to each State and 22
territory (other than payment of the 23
amount allocated under paragraph 24
(3)(B)(ii) to the District of Columbia) 25
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† HR 1319 EAS
for a period of up to 12 months from 1
the date on which the State or territory 2
provides the certification required 3
under subsection (d)(1). The Secretary 4
shall exercise such authority with re-5
spect to a State or territory based on 6
the unemployment rate in the State or 7
territory as of such date. 8
‘‘(II) PAYMENT OF WITHHELD 9
AMOUNT.—Before paying to a State or 10
territory the remainder of an amount 11
allocated to the State or territory (sub-12
ject to subclause (III)) that has been 13
withheld by the Secretary under sub-14
clause (I), the Secretary shall require 15
the State or territory to submit a sec-16
ond certification under subsection 17
(d)(1), in addition to such other infor-18
mation as the Secretary may require. 19
‘‘(III) RECOVERY OF AMOUNTS 20
SUBJECT TO RECOUPMENT.—If a State 21
or territory is required under sub-22
section (e) to repay funds for failing to 23
comply with subsection (c), the Sec-24
retary may reduce the amount other-25
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† HR 1319 EAS
wise payable to the State or territory 1
under subclause (II) by the amount 2
that the State or territory would other-3
wise be required to repay under such 4
subsection (e). 5
‘‘(B) TRIBAL GOVERNMENTS.—To the extent 6
practicable, with respect to each Tribal govern-7
ment for which an amount is allocated under 8
this subsection, the Secretary shall make the pay-9
ment required for the Tribal government not 10
later than 60 days after the date of enactment of 11
this section. 12
‘‘(C) INITIAL PAYMENT TO DISTRICT OF CO-13
LUMBIA.—The Secretary shall pay the amount 14
allocated under paragraph (3)(B)(ii) to the Dis-15
trict of Columbia not later than 15 days after 16
the date of enactment of this section. 17
‘‘(c) REQUIREMENTS.— 18
‘‘(1) USE OF FUNDS.—Subject to paragraph (2), 19
and except as provided in paragraph (3), a State, ter-20
ritory, or Tribal government shall only use the funds 21
provided under a payment made under this section, 22
or transferred pursuant to section 603(c)(4), to cover 23
costs incurred by the State, territory, or Tribal gov-24
ernment, by December 31, 2024— 25
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† HR 1319 EAS
‘‘(A) to respond to the public health emer-1
gency with respect to the Coronavirus Disease 2
2019 (COVID–19) or its negative economic im-3
pacts, including assistance to households, small 4
businesses, and nonprofits, or aid to impacted 5
industries such as tourism, travel, and hospi-6
tality; 7
‘‘(B) to respond to workers performing es-8
sential work during the COVID–19 public health 9
emergency by providing premium pay to eligible 10
workers of the State, territory, or Tribal govern-11
ment that are performing such essential work, or 12
by providing grants to eligible employers that 13
have eligible workers who perform essential work; 14
‘‘(C) for the provision of government serv-15
ices to the extent of the reduction in revenue of 16
such State, territory, or Tribal government due 17
to the COVID–19 public health emergency rel-18
ative to revenues collected in the most recent full 19
fiscal year of the State, territory, or Tribal gov-20
ernment prior to the emergency; or 21
‘‘(D) to make necessary investments in 22
water, sewer, or broadband infrastructure. 23
‘‘(2) FURTHER RESTRICTION ON USE OF 24
FUNDS.— 25
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† HR 1319 EAS
‘‘(A) IN GENERAL.—A State or territory 1
shall not use the funds provided under this sec-2
tion or transferred pursuant to section 603(c)(4) 3
to either directly or indirectly offset a reduction 4
in the net tax revenue of such State or territory 5
resulting from a change in law, regulation, or 6
administrative interpretation during the covered 7
period that reduces any tax (by providing for a 8
reduction in a rate, a rebate, a deduction, a 9
credit, or otherwise) or delays the imposition of 10
any tax or tax increase. 11
‘‘(B) PENSION FUNDS.—No State or terri-12
tory may use funds made available under this 13
section for deposit into any pension fund. 14
‘‘(3) TRANSFER AUTHORITY.—A State, territory, 15
or Tribal government receiving a payment from funds 16
made available under this section may transfer funds 17
to a private nonprofit organization (as that term is 18
defined in paragraph (17) of section 401 of the 19
McKinney-Vento Homeless Assistance Act (42 U.S.C. 20
11360(17)), a Tribal organization (as that term is de-21
fined in section 4 of the Indian Self-Determination 22
and Education Assistance Act (25 U.S.C. 5304)), a 23
public benefit corporation involved in the transpor-24
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† HR 1319 EAS
tation of passengers or cargo, or a special-purpose 1
unit of State or local government. 2
‘‘(d) CERTIFICATIONS AND REPORTS.— 3
‘‘(1) IN GENERAL.—In order for a State or terri-4
tory to receive a payment under this section, or a 5
transfer of funds under section 603(c)(4), the State or 6
territory shall provide the Secretary with a certifi-7
cation, signed by an authorized officer of such State 8
or territory, that such State or territory requires the 9
payment or transfer to carry out the activities speci-10
fied in subsection (c) of this section and will use any 11
payment under this section, or transfer of funds 12
under section 603(c)(4), in compliance with sub-13
section (c) of this section. 14
‘‘(2) REPORTING.—Any State, territory, or Trib-15
al government receiving a payment under this section 16
shall provide to the Secretary periodic reports pro-17
viding a detailed accounting of— 18
‘‘(A) the uses of funds by such State, terri-19
tory, or Tribal government, including, in the 20
case of a State or a territory, all modifications 21
to the State’s or territory’s tax revenue sources 22
during the covered period; and 23
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† HR 1319 EAS
‘‘(B) such other information as the Sec-1
retary may require for the administration of this 2
section. 3
‘‘(e) RECOUPMENT.—Any State, territory, or Tribal 4
government that has failed to comply with subsection (c) 5
shall be required to repay to the Secretary an amount equal 6
to the amount of funds used in violation of such subsection, 7
provided that, in the case of a violation of subsection 8
(c)(2)(A), the amount the State or territory shall be re-9
quired to repay shall be lesser of— 10
‘‘(1) the amount of the applicable reduction to 11
net tax revenue attributable to such violation; and 12
‘‘(2) the amount of funds received by such State 13
or territory pursuant to a payment made under this 14
section or a transfer made under section 603(c)(4). 15
‘‘(f) REGULATIONS.—The Secretary shall have the au-16
thority to issue such regulations as may be necessary or 17
appropriate to carry out this section. 18
‘‘(g) DEFINITIONS.—In this section: 19
‘‘(1) COVERED PERIOD.—The term ‘covered pe-20
riod’ means, with respect to a State, territory, or 21
Tribal government, the period that— 22
‘‘(A) begins on March 3, 2021; and 23
‘‘(B) ends on the last day of the fiscal year 24
of such State, territory, or Tribal government in 25
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† HR 1319 EAS
which all funds received by the State, territory, 1
or Tribal government from a payment made 2
under this section or a transfer made under sec-3
tion 603(c)(4) have been expended or returned to, 4
or recovered by, the Secretary. 5
‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible 6
workers’ means those workers needed to maintain con-7
tinuity of operations of essential critical infrastruc-8
ture sectors and additional sectors as each Governor 9
of a State or territory, or each Tribal government, 10
may designate as critical to protect the health and 11
well-being of the residents of their State, territory, or 12
Tribal government. 13
‘‘(3) PREMIUM PAY.—The term ‘premium pay’ 14
means an amount of up to $13 per hour that is paid 15
to an eligible worker, in addition to wages or remu-16
neration the eligible worker otherwise receives, for all 17
work performed by the eligible worker during the 18
COVID–19 public health emergency. Such amount 19
may not exceed $25,000 with respect to any single eli-20
gible worker. 21
‘‘(4) SECRETARY.—The term ‘Secretary’ means 22
the Secretary of the Treasury. 23
‘‘(5) STATE.—The term ‘State’ means each of the 24
50 States and the District of Columbia. 25
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† HR 1319 EAS
‘‘(6) TERRITORY.—The term ‘territory’ means 1
the Commonwealth of Puerto Rico, the United States 2
Virgin Islands, Guam, the Commonwealth of the 3
Northern Mariana Islands, and American Samoa. 4
‘‘(7) TRIBAL GOVERNMENT.—The term ‘Tribal 5
Government’ means the recognized governing body of 6
any Indian or Alaska Native tribe, band, nation, 7
pueblo, village, community, component band, or com-8
ponent reservation, individually identified (including 9
parenthetically) in the list published most recently as 10
of the date of enactment of this Act pursuant to sec-11
tion 104 of the Federally Recognized Indian Tribe 12
List Act of 1994 (25 U.S.C. 5131). 13
‘‘SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND. 14
‘‘(a) APPROPRIATION.—In addition to amounts other-15
wise available, there is appropriated for fiscal year 2021, 16
out of any money in the Treasury not otherwise appro-17
priated, $130,200,000,000, to remain available through De-18
cember 31, 2024, for making payments under this section 19
to metropolitan cities, nonentitlement units of local govern-20
ment, and counties to mitigate the fiscal effects stemming 21
from the public health emergency with respect to the 22
Coronavirus Disease (COVID–19). 23
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 24
‘‘(1) METROPOLITAN CITIES.— 25
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† HR 1319 EAS
‘‘(A) IN GENERAL.—Of the amount appro-1
priated under subsection (a), the Secretary shall 2
reserve $45,570,000,000 to make payments to 3
metropolitan cities. 4
‘‘(B) ALLOCATION AND PAYMENT.—From 5
the amount reserved under subparagraph (A), 6
the Secretary shall allocate and, in accordance 7
with paragraph (7), pay to each metropolitan 8
city an amount determined for the metropolitan 9
city consistent with the formula under section 10
106(b) of the Housing and Community Develop-11
ment Act of 1974 (42 U.S.C. 5306(b)), except 12
that, in applying such formula, the Secretary 13
shall substitute ‘all metropolitan cities’ for ‘all 14
metropolitan areas’ each place it appears. 15
‘‘(2) NONENTITLEMENT UNITS OF LOCAL GOV-16
ERNMENT.— 17
‘‘(A) IN GENERAL.—Of the amount appro-18
priated under subsection (a), the Secretary shall 19
reserve $19,530,000,000 to make payments to 20
States for distribution by the State to nonentitle-21
ment units of local government in the State. 22
‘‘(B) ALLOCATION AND PAYMENT.—From 23
the amount reserved under subparagraph (A), 24
the Secretary shall allocate and, in accordance 25
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with paragraph (7), pay to each State an 1
amount which bears the same proportion to such 2
reserved amount as the total population of all 3
areas that are non-metropolitan cities in the 4
State bears to the total population of all areas 5
that are non-metropolitan cities in all such 6
States. 7
‘‘(C) DISTRIBUTION TO NONENTITLEMENT 8
UNITS OF LOCAL GOVERNMENT.— 9
‘‘(i) IN GENERAL.—Not later than 30 10
days after a State receives a payment under 11
subparagraph (B), the State shall distribute 12
to each nonentitlement unit of local govern-13
ment in the State an amount that bears the 14
same proportion to the amount of such pay-15
ment as the population of the nonentitle-16
ment unit of local government bears to the 17
total population of all the nonentitlement 18
units of local government in the State, sub-19
ject to clause (iii). 20
‘‘(ii) DISTRIBUTION OF FUNDS.— 21
‘‘(I) EXTENSION FOR DISTRIBU-22
TION.—If an authorized officer of a 23
State required to make distributions 24
under clause (i) certifies in writing to 25
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the Secretary before the end of the 30- 1
day distribution period described in 2
such clause that it would constitute an 3
excessive administrative burden for the 4
State to meet the terms of such clause 5
with respect to 1 or more such dis-6
tributions, the authorized officer may 7
request, and the Secretary shall grant, 8
an extension of such period of not more 9
than 30 days to allow the State to 10
make such distributions in accordance 11
with clause (i). 12
‘‘(II) ADDITIONAL EXTENSIONS.— 13
‘‘(aa) IN GENERAL.—If a 14
State has been granted an exten-15
sion to the distribution period 16
under subclause (I) but is unable 17
to make all the distributions re-18
quired under clause (i) before the 19
end of such period as extended, an 20
authorized officer of the State 21
may request an additional exten-22
sion of the distribution period of 23
not more than 30 days. The Sec-24
retary may grant a request for an 25
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additional extension of such pe-1
riod only if— 2
‘‘(AA) the authorized of-3
ficer making such request 4
provides a written plan to 5
the Secretary specifying, for 6
each distribution for which 7
an additional extension is re-8
quested, when the State ex-9
pects to make such distribu-10
tion and the actions the 11
State has taken and will take 12
in order to make all such dis-13
tributions before the end of 14
the distribution period (as 15
extended under subclause (I) 16
and this subclause); and 17
‘‘(BB) the Secretary de-18
termines that such plan is 19
reasonably designed to dis-20
tribute all such funds to non-21
entitlement units of local 22
government by the end of the 23
distribution period (as so ex-24
tended). 25
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‘‘(bb) FURTHER ADDITIONAL 1
EXTENSIONS.—If a State granted 2
an additional extension of the dis-3
tribution period under item (aa) 4
requires any further additional 5
extensions of such period, the re-6
quest only may be made and 7
granted subject to the require-8
ments specified in item (aa). 9
‘‘(iii) CAPPED AMOUNT.—The total 10
amount distributed to a nonentitlement 11
unit of local government under this para-12
graph may not exceed the amount equal to 13
75 percent of the most recent budget for the 14
nonentitlement unit of local government as 15
of January 27, 2020. 16
‘‘(iv) RETURN OF EXCESS AMOUNTS.— 17
Any amounts not distributed to a non-18
entitlement unit of local government as a 19
result of the application of clause (iii) shall 20
be returned to the Secretary. 21
‘‘(D) PENALTY FOR NONCOMPLIANCE.—If, 22
by the end of the 120-day period that begins on 23
the date a State receives a payment from the 24
amount allocated under subparagraph (B) or, if 25
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later, the last day of the distribution period for 1
the State (as extended with respect to the State 2
under subparagraph (C)(ii)), such State has 3
failed to make all the distributions from such 4
payment in accordance with the terms of sub-5
paragraph (C) (including any extensions of the 6
distribution period granted in accordance with 7
such subparagraph), an amount equal to the 8
amount of such payment that remains undistrib-9
uted as of such date shall be booked as a debt of 10
such State owed to the Federal Government, shall 11
be paid back from the State’s allocation provided 12
under section 602(b)(3)(B)(iii), and shall be de-13
posited into the general fund of the Treasury. 14
‘‘(3) COUNTIES.— 15
‘‘(A) AMOUNT.—From the amount appro-16
priated under subsection (a), the Secretary shall 17
reserve and allocate $65,100,000,000 of such 18
amount to make payments directly to counties in 19
an amount which bears the same proportion to 20
the total amount reserved under this paragraph 21
as the population of each such county bears to 22
the total population of all such entities and shall 23
pay such allocated amounts to such counties in 24
accordance with paragraph (7). 25
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‘‘(B) SPECIAL RULES.— 1
‘‘(i) URBAN COUNTIES.—No county 2
that is an ‘urban county’ (as defined in sec-3
tion 102 of the Housing and Community 4
Development Act of 1974 (42 U.S.C. 5302)) 5
shall receive less than the amount the coun-6
ty would otherwise receive if the amount 7
paid under this paragraph were allocated to 8
metropolitan cities and urban counties 9
under section 106(b) of the Housing and 10
Community Development Act of 1974 (42 11
U.S.C. 5306(b)). 12
‘‘(ii) COUNTIES THAT ARE NOT UNITS 13
OF GENERAL LOCAL GOVERNMENT.—In the 14
case of an amount to be paid to a county 15
that is not a unit of general local govern-16
ment, the amount shall instead be paid to 17
the State in which such county is located, 18
and such State shall distribute such amount 19
to each unit of general local government 20
within such county in an amount that 21
bears the same proportion to the amount to 22
be paid to such county as the population of 23
such units of general local government bears 24
to the total population of such county. 25
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‘‘(iii) DISTRICT OF COLUMBIA.—For 1
purposes of this paragraph, the District of 2
Columbia shall be considered to consist of a 3
single county that is a unit of general local 4
government. 5
‘‘(4) CONSOLIDATED GOVERNMENTS.—A unit of 6
general local government that has formed a consoli-7
dated government, or that is geographically contained 8
(in full or in part) within the boundaries of another 9
unit of general local government may receive a dis-10
tribution under each of paragraphs (1), (2), and (3), 11
as applicable, based on the respective formulas speci-12
fied in such paragraphs. 13
‘‘(5) PRO RATA ADJUSTMENT AUTHORITY.—The 14
amounts otherwise determined for allocation and pay-15
ment under paragraphs (1), (2), and (3) may be ad-16
justed by the Secretary on a pro rata basis to the ex-17
tent necessary to ensure that all available funds are 18
distributed to metropolitan cities, counties, and States 19
in accordance with the requirements specified in each 20
paragraph (as applicable) and the certification re-21
quirement specified in subsection (d). 22
‘‘(6) POPULATION.—For purposes of determining 23
allocations under this section, the population of an 24
entity shall be determined based on the most recent 25
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data are available from the Bureau of the Census or, 1
if not available, from such other data as a State de-2
termines appropriate. 3
‘‘(7) TIMING.— 4
‘‘(A) FIRST TRANCHE AMOUNT.—To the ex-5
tent practicable, with respect to each metropoli-6
tan city for which an amount is allocated under 7
paragraph (1), each State for which an amount 8
is allocated under paragraph (2) for distribution 9
to nonentitlement units of local government, and 10
each county for which an amount is allocated 11
under paragraph (3), the Secretary shall pay 12
from such allocation the First Tranche Amount 13
for such city, State, or county not later than 60 14
days after the date of enactment of this section. 15
‘‘(B) SECOND TRANCHE AMOUNT.—The Sec-16
retary shall pay to each metropolitan city for 17
which an amount is allocated under paragraph 18
(1), each State for which an amount is allocated 19
under paragraph (2) for distribution to non-20
entitlement units of local government, and each 21
county for which an amount is allocated under 22
paragraph (3), the Second Tranche Amount for 23
such city, State, or county not earlier than 12 24
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months after the date on which the First Tranche 1
Amount is paid to the city, State, or county. 2
‘‘(c) REQUIREMENTS.— 3
‘‘(1) USE OF FUNDS.—Subject to paragraph (2), 4
and except as provided in paragraphs (3) and (4), a 5
metropolitan city, nonentitlement unit of local gov-6
ernment, or county shall only use the funds provided 7
under a payment made under this section to cover 8
costs incurred by the metropolitan city, nonentitle-9
ment unit of local government, or county, by Decem-10
ber 31, 2024— 11
‘‘(A) to respond to the public health emer-12
gency with respect to the Coronavirus Disease 13
2019 (COVID–19) or its negative economic im-14
pacts, including assistance to households, small 15
businesses, and nonprofits, or aid to impacted 16
industries such as tourism, travel, and hospi-17
tality; 18
‘‘(B) to respond to workers performing es-19
sential work during the COVID–19 public health 20
emergency by providing premium pay to eligible 21
workers of the metropolitan city, nonentitlement 22
unit of local government, or county that are per-23
forming such essential work, or by providing 24
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grants to eligible employers that have eligible 1
workers who perform essential work; 2
‘‘(C) for the provision of government serv-3
ices to the extent of the reduction in revenue of 4
such metropolitan city, nonentitlement unit of 5
local government, or county due to the COVID– 6
19 public health emergency relative to revenues 7
collected in the most recent full fiscal year of the 8
metropolitan city, nonentitlement unit of local 9
government, or county prior to the emergency; or 10
‘‘(D) to make necessary investments in 11
water, sewer, or broadband infrastructure. 12
‘‘(2) PENSION FUNDS.—No metropolitan city, 13
nonentitlement unit of local government, or county 14
may use funds made available under this section for 15
deposit into any pension fund. 16
‘‘(3) TRANSFER AUTHORITY.—A metropolitan 17
city, nonentitlement unit of local government, or 18
county receiving a payment from funds made avail-19
able under this section may transfer funds to a pri-20
vate nonprofit organization (as that term is defined 21
in paragraph (17) of section 401 of the McKinney- 22
Vento Homeless Assistance Act (42 U.S.C. 11360(17)), 23
a public benefit corporation involved in the transpor-24
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tation of passengers or cargo, or a special-purpose 1
unit of State or local government. 2
‘‘(4) TRANSFERS TO STATES.—Notwithstanding 3
paragraph (1), a metropolitan city, nonentitlement 4
unit of local government, or county receiving a pay-5
ment from funds made available under this section 6
may transfer such funds to the State in which such 7
entity is located. 8
‘‘(d) REPORTING.—Any metropolitan city, nonentitle-9
ment unit of local government, or county receiving funds 10
provided under a payment made under this section shall 11
provide to the Secretary periodic reports providing a de-12
tailed accounting of the uses of such funds by such metro-13
politan city, nonentitlement unit of local government, or 14
county and including such other information as the Sec-15
retary may require for the administration of this section. 16
‘‘(e) RECOUPMENT.—Any metropolitan city, non-17
entitlement unit of local government, or county that has 18
failed to comply with subsection (c) shall be required to 19
repay to the Secretary an amount equal to the amount of 20
funds used in violation of such subsection. 21
‘‘(f) REGULATIONS.—The Secretary shall have the au-22
thority to issue such regulations as may be necessary or 23
appropriate to carry out this section. 24
‘‘(g) DEFINITIONS.—In this section: 25
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‘‘(1) COUNTY.—The term ‘county’ means a coun-1
ty, parish, or other equivalent county division (as de-2
fined by the Bureau of the Census). 3
‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible 4
workers’ means those workers needed to maintain con-5
tinuity of operations of essential critical infrastruc-6
ture sectors and additional sectors as each chief execu-7
tive officer of a metropolitan city, nonentitlement 8
unit of local government, or county may designate as 9
critical to protect the health and well-being of the 10
residents of their metropolitan city, nonentitlement 11
unit of local government, or county. 12
‘‘(3) FIRST TRANCHE AMOUNT.—The term ‘First 13
Tranche Amount’ means, with respect to each metro-14
politan city for which an amount is allocated under 15
subsection (b)(1), each State for which an amount is 16
allocated under subsection (b)(2) for distribution to 17
nonentitlement units of local government, and each 18
county for which an amount is allocated under sub-19
section (b)(3), 50 percent of the amount so allocated 20
to such metropolitan city, State, or county (as appli-21
cable). 22
‘‘(4) METROPOLITAN CITY.—The term ‘metropoli-23
tan city’ has the meaning given that term in section 24
102(a)(4) of the Housing and Community Develop-25
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ment Act of 1974 (42 U.S.C. 5302(a)(4)) and includes 1
cities that relinquish or defer their status as a metro-2
politan city for purposes of receiving allocations 3
under section 106 of such Act (42 U.S.C. 5306) for 4
fiscal year 2021. 5
‘‘(5) NONENTITLEMENT UNIT OF LOCAL GOVERN-6
MENT.—The term ‘nonentitlement unit of local gov-7
ernment’ means a ‘city’, as that term is defined in 8
section 102(a)(5) of the Housing and Community De-9
velopment Act of 1974 (42 U.S.C. 5302(a)(5))), that 10
is not a metropolitan city. 11
‘‘(6) PREMIUM PAY.—The term ‘premium pay’ 12
has the meaning given such term in section 602(g). 13
‘‘(7) SECOND TRANCHE AMOUNT.—The term 14
‘Second Tranche Amount’ means, with respect to each 15
metropolitan city for which an amount is allocated 16
under subsection (b)(1), each State for which an 17
amount is allocated under subsection (b)(2) for dis-18
tribution to nonentitlement units of local government, 19
and each county for which an amount is allocated 20
under subsection (b)(3), an amount not to exceed 50 21
percent of the amount so allocated to such metropoli-22
tan city, State, or county (as applicable). 23
‘‘(8) SECRETARY.—The term ‘Secretary’ means 24
the Secretary of the Treasury. 25
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‘‘(9) STATE.—The term ‘State’ means each of the 1
50 States, the District of Columbia, the Common-2
wealth of Puerto Rico, the United States Virgin Is-3
lands, Guam, the Commonwealth of the Northern 4
Mariana Islands, and American Samoa. 5
‘‘(10) UNIT OF GENERAL LOCAL GOVERNMENT.— 6
The term ‘unit of general local government’ has the 7
meaning given that term in section 102(a)(1) of the 8
Housing and Community Development Act of 1974 9
(42 U.S.C. 5302(a)(1)). 10
‘‘SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND. 11
‘‘(a) APPROPRIATION.—In addition to amounts other-12
wise available, there is appropriated for fiscal year 2021, 13
out of any money in the Treasury not otherwise appro-14
priated, $10,000,000,000, to remain available until ex-15
pended, for making payments to States, territories, and 16
Tribal governments to carry out critical capital projects di-17
rectly enabling work, education, and health monitoring, in-18
cluding remote options, in response to the public health 19
emergency with respect to the Coronavirus Disease 20
(COVID–19). 21
‘‘(b) PAYMENTS.— 22
‘‘(1) MINIMUM AMOUNTS.—From the amount ap-23
propriated under subsection (a)— 24
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† HR 1319 EAS
‘‘(A) the Secretary shall pay $100,000,000 1
to each State; 2
‘‘(B) the Secretary shall pay $100,000,000 3
of such amount in equal shares to the United 4
States Virgin Islands, Guam, American Samoa, 5
the Commonwealth of the Northern Mariana Is-6
lands, the Republic of the Marshall Islands, the 7
Federated States of Micronesia, and the Republic 8
of Palau; and 9
‘‘(C) the Secretary shall pay $100,000,000 10
of such amount in equal shares to Tribal govern-11
ments and the State of Hawaii (in addition to 12
the amount paid to the State of Hawaii under 13
subparagraph (A)), of which— 14
‘‘(i) not less than $50,000 shall be paid 15
to each Tribal government; and 16
‘‘(ii) not less than $50,000, and not 17
more than $200,000, shall be paid to the 18
State of Hawaii for the exclusive use of the 19
Department of Hawaiian Home Lands and 20
the Native Hawaiian Education Programs 21
to assist Native Hawaiians in accordance 22
with this section. 23
‘‘(2) REMAINING AMOUNTS.— 24
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† HR 1319 EAS
‘‘(A) IN GENERAL.—From the amount of the 1
appropriation under subsection (a) that remains 2
after the application of paragraph (1), the Sec-3
retary shall make payments to States based on 4
population such that— 5
‘‘(i) 50 percent of such amount shall be 6
allocated among the States based on the 7
proportion that the population of each State 8
bears to the population of all States; 9
‘‘(ii) 25 percent of such amount shall 10
be allocated among the States based on the 11
proportion that the number of individuals 12
living in rural areas in each State bears to 13
the number of individuals living in rural 14
areas in all States; and 15
‘‘(iii) 25 percent of such amount shall 16
be allocated among the States based on the 17
proportion that the number of individuals 18
with a household income that is below 150 19
percent of the poverty line applicable to a 20
family of the size involved in each State 21
bears to the number of such individuals in 22
all States. 23
‘‘(B) DATA.—In determining the allocations 24
to be made to each State under subparagraph 25
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† HR 1319 EAS
(A), the Secretary of the Treasury shall use the 1
most recent data available from the Bureau of 2
the Census. 3
‘‘(c) TIMING.—The Secretary shall establish a process 4
of applying for grants to access funding made available 5
under section (b) not later than 60 days after enactment 6
of this section. 7
‘‘(d) DEFINITIONS.—In this section: 8
‘‘(1) SECRETARY.—The term ‘Secretary’ means 9
the Secretary of the Treasury. 10
‘‘(2) STATE.—The term ‘State’ means each of the 11
50 States, the District of Columbia, and Puerto Rico. 12
‘‘(3) TRIBAL GOVERNMENT.—The term ‘Tribal 13
government’ has the meaning given such term in sec-14
tion 602(g). 15
‘‘SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY 16
FUND. 17
‘‘(a) APPROPRIATION.—In addition to amounts other-18
wise available, there is appropriated for fiscal year 2021, 19
out of any money in the Treasury not otherwise appro-20
priated, $2,000,000,000 to remain available until Sep-21
tember 30, 2023, with amounts to be obligated for each of 22
fiscal years 2022 and 2023 in accordance with subsection 23
(b), for making payments under this section to eligible rev-24
enue sharing counties and eligible Tribal governments. 25
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† HR 1319 EAS
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 1
‘‘(1) PAYMENTS TO ELIGIBLE REVENUE SHARING 2
COUNTIES.—For each of fiscal years 2022 and 2023, 3
the Secretary shall reserve $750,000,000 of the total 4
amount appropriated under subsection (a) to allocate 5
and pay to each eligible revenue sharing county in 6
amounts that are determined by the Secretary taking 7
into account economic conditions of each eligible rev-8
enue sharing county, using measurements of poverty 9
rates, household income, land values, and unemploy-10
ment rates as well as other economic indicators, over 11
the 20-year period ending with September 30, 2021. 12
‘‘(2) PAYMENTS TO ELIGIBLE TRIBAL GOVERN-13
MENTS.—For each of fiscal years 2022 and 2023, the 14
Secretary shall reserve $250,000,000 of the total 15
amount appropriated under subsection (a) to allocate 16
and pay to eligible Tribal governments in amounts 17
that are determined by the Secretary taking into ac-18
count economic conditions of each eligible Tribe. 19
‘‘(c) USE OF PAYMENTS.—An eligible revenue sharing 20
county or an eligible Tribal government may use funds pro-21
vided under a payment made under this section for any 22
governmental purpose other than a lobbying activity. 23
‘‘(d) REPORTING REQUIREMENT.—Any eligible rev-24
enue sharing county receiving a payment under this section 25
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† HR 1319 EAS
shall provide to the Secretary periodic reports providing a 1
detailed accounting of the uses of fund by such eligible rev-2
enue sharing county and such other information as the Sec-3
retary may require for the administration of this section. 4
‘‘(e) RECOUPMENT.—Any eligible revenue sharing 5
county that has failed to submit a report required under 6
subsection (d) or failed to comply with subsection (c), shall 7
be required to repay to the Secretary an amount equal to— 8
‘‘(1) in the case of a failure to comply with sub-9
section (c), the amount of funds used in violation of 10
such subsection; and 11
‘‘(2) in the case of a failure to submit a report 12
required under subsection (d), such amount as the 13
Secretary determines appropriate, but not to exceed 5 14
percent of the amount paid to the eligible revenue 15
sharing county under this section for all fiscal years. 16
‘‘(f) DEFINITIONS.—In this section: 17
‘‘(1) ELIGIBLE REVENUE SHARING COUNTY.— 18
The term ‘eligible revenue sharing county’ means— 19
‘‘(A) a county, parish, or borough— 20
‘‘(i) that is independent of any other 21
unit of local government; and 22
‘‘(ii) that, as determined by the Sec-23
retary, is the principal provider of govern-24
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† HR 1319 EAS
ment services for the area within its juris-1
diction; and 2
‘‘(iii) for which, as determined by the 3
Secretary, there is a negative revenue im-4
pact due to implementation of a Federal 5
program or changes to such program; and 6
‘‘(B) the District of Columbia, the Common-7
wealth of Puerto Rico, Guam, and the United 8
States Virgin Islands. 9
‘‘(2) ELIGIBLE TRIBAL GOVERNMENT.—The term 10
‘eligible Tribal government’ means the recognized gov-11
erning body of an eligible Tribe. 12
‘‘(3) ELIGIBLE TRIBE.—The term ‘eligible Tribe’ 13
means any Indian or Alaska Native tribe, band, na-14
tion, pueblo, village, community, component band, or 15
component reservation, individually identified (in-16
cluding parenthetically) in the list published most re-17
cently as of the date of enactment of this section pur-18
suant to section 104 of the Federally Recognized In-19
dian Tribe List Act of 1994 (25 U.S.C. 5131). 20
‘‘(4) SECRETARY.—The term ‘Secretary’ means 21
the Secretary of the Treasury.’’. 22
(b) CONFORMING AMENDMENT.—The heading for title 23
VI of the Social Security Act (42 U.S.C. 801 et seq.) is 24
amended by striking ‘‘FUND’’ and inserting ‘‘, FISCAL 25
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RECOVERY, AND CRITICAL CAPITAL 1
PROJECTS FUNDS’’. 2
Subtitle N—Other Provisions 3
SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID– 4
19. 5
Part A of title XI of the Social Security Act (42 U.S.C. 6
1301 et seq.) is amended by adding at the end the following: 7
‘‘SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO 8
COVID–19. 9
‘‘(a) FUNDING.—In addition to amounts otherwise 10
available, there is appropriated to the Secretary, for fiscal 11
year 2021, out of any monies in the Treasury not otherwise 12
appropriated, $8,500,000,000 for purposes of making pay-13
ments to eligible health care providers for health care re-14
lated expenses and lost revenues that are attributable to 15
COVID–19. Amounts appropriated under the preceding 16
sentence shall remain available until expended. 17
‘‘(b) APPLICATION REQUIREMENT.—To be eligible for 18
a payment under this section, an eligible health care pro-19
vider shall submit to the Secretary an application in such 20
form and manner as the Secretary shall prescribe. Such ap-21
plication shall contain the following: 22
‘‘(1) A statement justifying the need of the pro-23
vider for the payment, including documentation of the 24
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† HR 1319 EAS
health care related expenses attributable to COVID–19 1
and lost revenues attributable to COVID–19. 2
‘‘(2) The tax identification number of the pro-3
vider. 4
‘‘(3) Such assurances as the Secretary determines 5
appropriate that the eligible health care provider will 6
maintain and make available such documentation 7
and submit such reports (at such time, in such form, 8
and containing such information as the Secretary 9
shall prescribe) as the Secretary determines is nec-10
essary to ensure compliance with any conditions im-11
posed by the Secretary under this section. 12
‘‘(4) Any other information determined appro-13
priate by the Secretary. 14
‘‘(c) LIMITATION.—Payments made to an eligible 15
health care provider under this section may not be used to 16
reimburse any expense or loss that— 17
‘‘(1) has been reimbursed from another source; or 18
‘‘(2) another source is obligated to reimburse. 19
‘‘(d) APPLICATION OF REQUIREMENTS, RULES, AND 20
PROCEDURES.—The Secretary shall apply any require-21
ments, rules, or procedures as the Secretary deems appro-22
priate for the efficient execution of this section. 23
‘‘(e) DEFINITIONS.—In this section: 24
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† HR 1319 EAS
‘‘(1) ELIGIBLE HEALTH CARE PROVIDER.—The 1
term ‘eligible health care provider’ means— 2
‘‘(A) a provider of services (as defined in 3
section 1861(u)) or a supplier (as defined in sec-4
tion 1861(d)) that— 5
‘‘(i) is enrolled in the Medicare pro-6
gram under title XVIII under section 7
1866(j) (including temporarily enrolled 8
during the emergency period described in 9
section 1135(g)(1)(B) for such period); 10
‘‘(ii) provides diagnoses, testing, or 11
care for individuals with possible or actual 12
cases of COVID–19; and 13
‘‘(iii) is a rural provider or supplier; 14
or 15
‘‘(B) a provider or supplier that— 16
‘‘(i) is enrolled with a State Medicaid 17
plan under title XIX (or a waiver of such 18
plan) in accordance with subsections 19
(a)(77) and (kk) of section 1902 (including 20
enrolled pursuant to section 1902(a)(78) or 21
section 1932(d)(6)) or enrolled with a State 22
child health plan under title XXI (or a 23
waiver of such plan) in accordance with 24
subparagraph (G) of section 2107(e)(1) (in-25
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† HR 1319 EAS
cluding enrolled pursuant to subparagraph 1
(D) or (Q) of such section); 2
‘‘(ii) provides diagnoses, testing, or 3
care for individuals with possible or actual 4
cases of COVID–19; and 5
‘‘(iii) is a rural provider or supplier. 6
‘‘(2) HEALTH CARE RELATED EXPENSES ATTRIB-7
UTABLE TO COVID–19.—The term ‘health care related 8
expenses attributable to COVID–19’ means health care 9
related expenses to prevent, prepare for, and respond 10
to COVID–19, including the building or construction 11
of a temporary structure, the leasing of a property, 12
the purchase of medical supplies and equipment, in-13
cluding personal protective equipment and testing 14
supplies, providing for increased workforce and train-15
ing (including maintaining staff, obtaining addi-16
tional staff, or both), the operation of an emergency 17
operation center, retrofitting a facility, providing for 18
surge capacity, and other expenses determined appro-19
priate by the Secretary. 20
‘‘(3) LOST REVENUE ATTRIBUTABLE TO COVID– 21
19.—The term ‘lost revenue attributable to COVID– 22
19’ has the meaning given that term in the Fre-23
quently Asked Questions guidance released by the De-24
partment of Health and Human Services in June 25
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2020, including the difference between such provider’s 1
budgeted and actual revenue if such budget had been 2
established and approved prior to March 27, 2020. 3
‘‘(4) PAYMENT.— The term ‘payment’ includes, 4
as determined appropriate by the Secretary, a pre- 5
payment, a prospective payment, a retrospective pay-6
ment, or a payment through a grant or other mecha-7
nism. 8
‘‘(5) RURAL PROVIDER OR SUPPLIER.—The term 9
‘rural provider or supplier’ means— 10
‘‘(A) a— 11
‘‘(i) provider or supplier located in a 12
rural area (as defined in section 13
1886(d)(2)(D)); or 14
‘‘(ii) provider treated as located in a 15
rural area pursuant to section 16
1886(d)(8)(E); 17
‘‘(B) a provider or supplier located in any 18
other area that serves rural patients (as defined 19
by the Secretary), which may include, but is not 20
required to include, a metropolitan statistical 21
area with a population of less than 500,000 (de-22
termined based on the most recently available 23
data); 24
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‘‘(C) a rural health clinic (as defined in sec-1
tion 1861(aa)(2)); 2
‘‘(D) a provider or supplier that furnishes 3
home health, hospice, or long-term services and 4
supports in an individual’s home located in a 5
rural area (as defined in section 1886(d)(2)(D)); 6
or 7
‘‘(E) any other rural provider or supplier 8
(as defined by the Secretary).’’. 9
SEC. 9912. EXTENSION OF CUSTOMS USER FEES. 10
(a) IN GENERAL.—Section 13031(j)(3) of the Consoli-11
dated Omnibus Budget Reconciliation Act of 1985 (19 12
U.S.C. 58c(j)(3)) is amended— 13
(1) in subparagraph (A), by striking ‘‘October 14
21, 2029’’ and inserting ‘‘September 30, 2030’’; and 15
(2) in subparagraph (B)(i), by striking ‘‘October 16
21, 2029’’ and inserting ‘‘September 30, 2030’’. 17
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 18
Section 503 of the United States-Korea Free Trade Agree-19
ment Implementation Act (Public Law 112–41; 19 U.S.C. 20
3805 note) is amended by striking ‘‘October 21, 2029’’ and 21
inserting ‘‘September 30, 2030’’. 22
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TITLE X—COMMITTEE ON 1
FOREIGN RELATIONS 2
SEC. 10001. DEPARTMENT OF STATE OPERATIONS. 3
In addition to amounts otherwise available, there is 4
authorized and appropriated to the Secretary of State for 5
fiscal year 2021, out of any money in the Treasury not 6
otherwise appropriated, $204,000,000, to remain available 7
until September 30, 2022, for necessary expenses of the De-8
partment of State to carry out the authorities, functions, 9
duties, and responsibilities in the conduct of the foreign af-10
fairs of the United States, to prevent, prepare for, and re-11
spond to coronavirus domestically or internationally, which 12
shall include maintaining Department of State operations. 13
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL 14
DEVELOPMENT OPERATIONS. 15
In addition to amounts otherwise available, there is 16
authorized and appropriated to the Administrator of the 17
United States Agency for International Development for fis-18
cal year 2021, out of any money in the Treasury not other-19
wise appropriated, $41,000,000, to remain available until 20
September 30, 2022, to carry out the provisions of section 21
667 of the Foreign Assistance Act of 1961 (22 U.S.C. 2427) 22
for necessary expenses of the United States Agency for Inter-23
national Development to prevent, prepare for, and respond 24
to coronavirus domestically or internationally, and for 25
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other operations and maintenance requirements related to 1
coronavirus. 2
SEC. 10003. GLOBAL RESPONSE. 3
(a) IN GENERAL.—In addition to amounts otherwise 4
available, there is authorized and appropriated to the Sec-5
retary of State for fiscal year 2021, out of any money in 6
the Treasury not otherwise appropriated, $8,675,000,000, 7
to remain available until September 30, 2022, for necessary 8
expenses to carry out the provisions of section 531 of chap-9
ter 4 of part II of the Foreign Assistance Act of 1961 (22 10
U.S.C. 2346) as health programs to prevent, prepare for, 11
and respond to coronavirus, which shall include recovery 12
from the impacts of such virus and shall be allocated as 13
follows— 14
(1) $905,000,000 to be made available to the 15
United States Agency for International Development 16
for global health activities to prevent, prepare for, 17
and respond to coronavirus, which shall include a 18
contribution to a multilateral vaccine development 19
partnership to support epidemic preparedness; 20
(2) $3,750,000,000 to be made available to the 21
Department of State to support programs for the pre-22
vention, treatment, and control of HIV/AIDS in order 23
to prevent, prepare for, and respond to coronavirus, 24
including to mitigate the impact on such programs 25
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from coronavirus and support recovery from the im-1
pacts of the coronavirus, of which not less than 2
$3,500,000,000 shall be for a United States contribu-3
tion to the Global Fund to Fight AIDS, Tuberculosis 4
and Malaria; 5
(3) $3,090,000,000 to be made available to the 6
United States Agency for International Development 7
to prevent, prepare for, and respond to coronavirus, 8
which shall include support for international disaster 9
relief, rehabilitation, and reconstruction, for health 10
activities, and to meet emergency food security needs; 11
and 12
(4) $930,000,000 to be made available to prevent, 13
prepare for, and respond to coronavirus, which shall 14
include activities to address economic and stabiliza-15
tion requirements resulting from such virus. 16
(b) WAIVER OF LIMITATION.—Any contribution to the 17
Global Fund to Fight AIDS, Tuberculosis and Malaria 18
made pursuant to subsection (a)(2) shall be made available 19
notwithstanding section 202(d)(4)(A)(i) of the United 20
States Leadership Against HIV/AIDS, Tuberculosis, and 21
Malaria Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such 22
contribution shall not be considered a contribution for the 23
purpose of applying such section 202(d)(4)(A)(i). 24
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SEC. 10004. HUMANITARIAN RESPONSE. 1
(a) IN GENERAL.—In addition to amounts otherwise 2
available, there is authorized and appropriated to the Sec-3
retary of State for fiscal year 2021, out of any money in 4
the Treasury not otherwise appropriated, $500,000,000, to 5
remain available until September 30, 2022, to carry out 6
the provisions of section 2(a) and (b) of the Migration and 7
Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) 8
to prevent, prepare for, and respond to coronavirus. 9
(b) USE OF FUNDS.—Funds appropriated pursuant to 10
this section shall not be made available for the costs of reset-11
tling refugees in the United States. 12
SEC. 10005. MULTILATERAL ASSISTANCE. 13
In addition to amounts otherwise available, there is 14
authorized and appropriated to the Secretary of State for 15
fiscal year 2021, out of any money in the Treasury not 16
otherwise appropriated, $580,000,000, to remain available 17
until September 30, 2022, to carry out the provisions of 18
section 301(a) of the Foreign Assistance Act of 1961 (22 19
U.S.C. 2221(a)) to prevent, prepare for, and respond to 20
coronavirus, which shall include support for the priorities 21
and objectives of the United Nations Global Humanitarian 22
Response Plan COVID–19 through voluntary contributions 23
to international organizations and programs administered 24
by such organizations. 25
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TITLE XI—COMMITTEE ON 1
INDIAN AFFAIRS 2
SEC. 11001. INDIAN HEALTH SERVICE. 3
(a) In addition to amounts otherwise available, there 4
is appropriated to the Secretary of Health and Human 5
Services (in this section referred to as the ‘‘Secretary’’) for 6
fiscal year 2021, out of any money in the Treasury not 7
otherwise appropriated, $6,094,000,000, to remain avail-8
able until expended, of which— 9
(1) $5,484,000,000 shall be for carrying out the 10
Act of August 5, 1954 (42 U.S.C. 2001 et seq.) (com-11
monly referred to as the Transfer Act), the Indian 12
Self-Determination and Education Assistance Act (25 13
U.S.C. 5301 et seq.), the Indian Health Care Im-14
provement Act (25 U.S.C. 1601 et seq.), and titles II 15
and III of the Public Health Service Act (42 U.S.C. 16
201 et seq. and 241 et seq.) with respect to the Indian 17
Health Service, of which— 18
(A) $2,000,000,000 shall be for lost reim-19
bursements, in accordance with section 207 of the 20
Indian Health Care Improvement Act (25 U.S.C. 21
1621f); 22
(B) $500,000,000 shall be for the provision 23
of additional health care services, services pro-24
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vided through the Purchased/Referred Care pro-1
gram, and other related activities; 2
(C) $140,000,000 shall be for information 3
technology, telehealth infrastructure, and the In-4
dian Health Service electronic health records sys-5
tem; 6
(D) $84,000,000 shall be for maintaining 7
operations of the Urban Indian health program, 8
which shall be in addition to other amounts 9
made available under this subsection for Urban 10
Indian organizations (as defined in section 4 of 11
the Indian Health Care Improvement Act (25 12
U.S.C. 1603)); 13
(E) $600,000,000 shall be for necessary ex-14
penses to plan, prepare for, promote, distribute, 15
administer, and track COVID–19 vaccines, for 16
the purposes described in subparagraphs (F) and 17
(G), and for other vaccine-related activities; 18
(F) $1,500,000,000 shall be for necessary ex-19
penses to detect, diagnose, trace, and monitor 20
COVID–19 infections, activities necessary to 21
mitigate the spread of COVID–19, supplies nec-22
essary for such activities, for the purposes de-23
scribed in subparagraphs (E) and (G), and for 24
other related activities; 25
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(G) $240,000,000 shall be for necessary ex-1
penses to establish, expand, and sustain a public 2
health workforce to prevent, prepare for, and re-3
spond to COVID–19, other public health work-4
force-related activities, for the purposes described 5
in subparagraphs (E) and (F), and for other re-6
lated activities; and 7
(H) $420,000,000 shall be for necessary ex-8
penses related to mental health and substance use 9
prevention and treatment services, for the pur-10
poses described in subparagraph (C) and para-11
graph (2) as related to mental health and sub-12
stance use prevention and treatment services, 13
and for other related activities; 14
(2) $600,000,000 shall be for the lease, purchase, 15
construction, alteration, renovation, or equipping of 16
health facilities to respond to COVID–19, and for 17
maintenance and improvement projects necessary to 18
respond to COVID–19 under section 7 of the Act of 19
August 5, 1954 (42 U.S.C. 2004a), the Indian Self- 20
Determination and Education Assistance Act (25 21
U.S.C. 5301 et seq.), the Indian Health Care Im-22
provement Act (25 U.S.C. 1601 et seq.), and titles II 23
and III of the Public Health Service Act (42 U.S.C. 24
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† HR 1319 EAS
202 et seq.) with respect to the Indian Health Service; 1
and 2
(3) $10,000,000 shall be for carrying out section 3
7 of the Act of August 5, 1954 (42 U.S.C. 2004a) for 4
expenses relating to potable water delivery. 5
(b) Funds appropriated by subsection (a) shall be 6
made available to restore amounts, either directly or 7
through reimbursement, for obligations for the purposes 8
specified in this section that were incurred to prevent, pre-9
pare for, and respond to COVID–19 during the period be-10
ginning on the date on which the public health emergency 11
was declared by the Secretary on January 31, 2020, pursu-12
ant to section 319 of the Public Health Service Act (42 13
U.S.C. 247d) with respect to COVID–19 and ending on the 14
date of the enactment of this Act. 15
(c) Funds made available under subsection (a) to 16
Tribes and Tribal organizations under the Indian Self-De-17
termination and Education Assistance Act (25 U.S.C. 5301 18
et seq.) shall be available on a one-time basis. Such non- 19
recurring funds shall not be part of the amount required 20
by section 106 of the Indian Self-Determination and Edu-21
cation Assistance Act (25 U.S.C. 5325), and such funds 22
shall only be used for the purposes identified in this section. 23
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SEC. 11002. BUREAU OF INDIAN AFFAIRS. 1
(a) IN GENERAL.—In addition to amounts otherwise 2
made available, there is appropriated for fiscal year 2021, 3
out of any money in the Treasury not otherwise appro-4
priated, $900,000,000 to remain available until expended, 5
pursuant to the Snyder Act (25 U.S.C. 13), of which— 6
(1) $100,000,000 shall be for Tribal housing im-7
provement; 8
(2) $772,500,000 shall be for Tribal government 9
services, public safety and justice, social services, 10
child welfare assistance, and for other related ex-11
penses; 12
(3) $7,500,000 shall be for related Federal ad-13
ministrative costs and oversight; and 14
(4) $20,000,000 shall be to provide and deliver 15
potable water. 16
(b) EXCLUSIONS FROM CALCULATION.—Funds appro-17
priated under subsection (a) shall be excluded from the cal-18
culation of funds received by those Tribal governments that 19
participate in the ‘‘Small and Needy’ ’’ program. 20
(c) ONE-TIME BASIS FUNDS.—Funds made available 21
under subsection (a) to Tribes and Tribal organizations 22
under the Indian Self-Determination and Education Assist-23
ance Act (25 U.S.C. 5301 et seq.) shall be available on a 24
one-time basis. Such non-recurring funds shall not be part 25
of the amount required by section 106 of the Indian Self- 26
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Determination and Education Assistance Act (25 U.S.C. 1
5325), and such funds shall only be used for the purposes 2
identified in this section. 3
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERV-4
ICES PROGRAMS FOR NATIVE AMERICANS. 5
(a) APPROPRIATION.—In addition to amounts other-6
wise available, there is appropriated to the Secretary of 7
Housing and Urban Development (in this section referred 8
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 9
money in the Treasury not otherwise appropriated, 10
$750,000,000, to remain available until September 30, 11
2025, to prevent, prepare for, and respond to coronavirus, 12
for activities and assistance authorized under title I of the 13
Native American Housing Assistance and Self-Determina-14
tion Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), 15
under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), 16
and under section 106(a)(1) of the Housing and Commu-17
nity Development Act of 1974 with respect to Indian tribes 18
(42 U.S.C. 5306(a)(1)), which shall be made available as 19
follows: 20
(1) HOUSING BLOCK GRANTS.—$455,000,000 21
shall be available for the Native American Housing 22
Block Grants and Native Hawaiian Housing Block 23
Grant programs, as authorized under titles I and 24
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VIII of NAHASDA, subject to the following terms and 1
conditions: 2
(A) FORMULA.—Of the amounts made 3
available under this paragraph, $450,000,000 4
shall be for grants under title I of NAHASDA 5
and shall be distributed according to the same 6
funding formula used in fiscal year 2021. 7
(B) NATIVE HAWAIIANS.—Of the amounts 8
made available under this paragraph, $5,000,000 9
shall be for grants under title VIII of 10
NAHASDA. 11
(C) USE.—Amounts made available under 12
this paragraph shall be used by recipients to pre-13
vent, prepare for, and respond to coronavirus, 14
including to maintain normal operations and 15
fund eligible affordable housing activities under 16
NAHASDA during the period that the program 17
is impacted by coronavirus. In addition, 18
amounts made available under subparagraph 19
(B) may be used to provide rental assistance to 20
eligible Native Hawaiian families both on and 21
off the Hawaiian Home Lands. 22
(D) TIMING OF OBLIGATIONS.—Amounts 23
made available under this paragraph shall be 24
used, as necessary, to cover or reimburse allow-25
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able costs to prevent, prepare for, and respond to 1
coronavirus that are incurred by a recipient, in-2
cluding for costs incurred after January 21, 3
2020. 4
(E) WAIVERS OR ALTERNATIVE REQUIRE-5
MENTS.—The Secretary may waive or specify al-6
ternative requirements for any provision of 7
NAHASDA (25 U.S.C. 4101 et seq.) or regula-8
tion applicable to the Native American Housing 9
Block Grants or Native Hawaiian Housing 10
Block Grant program other than requirements 11
related to fair housing, nondiscrimination, labor 12
standards, and the environment, upon a finding 13
that the waiver or alternative requirement is 14
necessary to expedite or facilitate the use of 15
amounts made available under this paragraph. 16
(F) UNOBLIGATED AMOUNTS.—Amounts 17
made available under this paragraph which are 18
not accepted, are voluntarily returned, or other-19
wise recaptured for any reason shall be used to 20
fund grants under paragraph (2). 21
(2) INDIAN COMMUNITY DEVELOPMENT BLOCK 22
GRANTS.—$280,000,000 shall be available for grants 23
under title I of the Housing and Community Develop-24
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† HR 1319 EAS
ment Act of 1974, subject to the following terms and 1
conditions: 2
(A) USE.—Amounts made available under 3
this paragraph shall be used for emergencies that 4
constitute imminent threats to health and safety 5
and are designed to prevent, prepare for, and re-6
spond to coronavirus. 7
(B) PLANNING.—Not to exceed 20 percent of 8
any grant made with funds made available 9
under this paragraph shall be expended for plan-10
ning and management development and admin-11
istration. 12
(C) TIMING OF OBLIGATIONS.—Amounts 13
made available under this paragraph shall be 14
used, as necessary, to cover or reimburse allow-15
able costs to prevent, prepare for, and respond to 16
coronavirus incurred by a recipient, including 17
for costs incurred after January 21, 2020. 18
(D) INAPPLICABILITY OF PUBLIC SERVICES 19
CAP.—Indian tribes may use up to 100 percent 20
of any grant from amounts made available 21
under this paragraph for public services activi-22
ties to prevent, prepare for, and respond to 23
coronavirus. 24
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(E) WAIVERS OR ALTERNATIVE REQUIRE-1
MENTS.—The Secretary may waive or specify al-2
ternative requirements for any provision of title 3
I of the Housing and Community Development 4
Act of 1974 (42 U.S.C. 5301 et seq.) or regula-5
tion applicable to the Indian Community Devel-6
opment Block Grant program other than require-7
ments related to fair housing, nondiscrimination, 8
labor standards, and the environment, upon a 9
finding that the waiver or alternative require-10
ment is necessary to expedite or facilitate the use 11
of amounts made available under this para-12
graph. 13
(3) TECHNICAL ASSISTANCE.—$10,000,000 shall 14
be used to make new awards or increase prior awards 15
to existing technical assistance providers to provide 16
an immediate increase in training and technical as-17
sistance to Indian tribes, Indian housing authorities, 18
tribally designated housing entities, and recipients 19
under title VIII of NAHASDA for activities under 20
this section. 21
(4) OTHER COSTS.—$5,000,000 shall be used for 22
the administrative costs to oversee and administer the 23
implementation of this section, and pay for associated 24
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information technology, financial reporting, and other 1
costs. 2
SEC. 11004. COVID–19 RESPONSE RESOURCES FOR THE 3
PRESERVATION AND MAINTENANCE OF NA-4
TIVE AMERICAN LANGUAGES. 5
(a) Section 816 of the Native American Programs Act 6
of 1974 (42 U.S.C. 2992d) is amended by adding at the 7
end the following: 8
‘‘(f) In addition to amounts otherwise available, there 9
is appropriated for fiscal year 2021, out of any money in 10
the Treasury not otherwise appropriated, $20,000,000 to re-11
main available until expended, to carry out section 803C(g) 12
of this Act.’’. 13
(b) Section 803C of the Native American Programs Act 14
of 1974 (42 U.S.C. 2991b–3) is amended by adding at the 15
end the following: 16
‘‘(g) EMERGENCY GRANTS FOR NATIVE AMERICAN 17
LANGUAGE PRESERVATION AND MAINTENANCE.—Not later 18
than 180 days after the effective date of this subsection, the 19
Secretary shall award grants to entities eligible to receive 20
assistance under subsection (a)(1) to ensure the survival 21
and continuing vitality of Native American languages dur-22
ing and after the public health emergency declared by the 23
Secretary pursuant to section 319 of the Public Health 24
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Service Act (42 U.S.C. 247d) with respect to the COVID– 1
19 pandemic.’’. 2
SEC. 11005. BUREAU OF INDIAN EDUCATION. 3
In addition to amounts otherwise available, there is 4
appropriated to the Bureau of Indian Education for fiscal 5
year 2021, out of any money in the Treasury not otherwise 6
appropriated, $850,000,000, to remain available until ex-7
pended, to be allocated by the Director of the Bureau of 8
Indian Education not more than 45 calendar days after 9
the date of enactment of this Act, for programs or activities 10
operated or funded by the Bureau of Indian Education, for 11
Bureau-funded schools (as defined in section 1141(3) of the 12
Education Amendments of 1978 (25 U.S.C. 2021(3)), and 13
for Tribal Colleges or Universities (as defined in section 14
316(b)(3) of the Higher Education Act of 1965 (20 U.S.C. 15
1059c(b)(3))). 16
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND 17
ALASKA NATIVE EDUCATION. 18
In addition to amounts otherwise available, there is 19
appropriated to the Department of Education for fiscal 20
year 2021, out of any money in the Treasury not otherwise 21
appropriated, $190,000,000, to remain available until ex-22
pended, for awards, which shall be determined by the Sec-23
retary of Education not more than 180 calendar days after 24
the date of enactment of this Act, of which— 25
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(1) $20,000,000 shall be for awards for Tribal 1
education agencies for activities authorized under sec-2
tion 6121(c) of the Elementary and Secondary Edu-3
cation Act of 1965 (20 U.S.C. 7441(c)); 4
(2) $85,000,000 shall be for awards to entities el-5
igible to receive grants under section 6205(a)(1) of the 6
Elementary and Secondary Education Act of 1965 7
(20 U.S.C. 7515(a)(1)) for activities authorized under 8
section 6205(a)(3) of the Elementary and Secondary 9
Education Act of 1965 (20 U.S.C. 7515(a)(3)); and 10
(3) $85,000,000 shall be for awards to entities el-11
igible to receive grants under section 6304(a)(1) of the 12
Elementary and Secondary Education Act of 1965 of 13
1965 (20 U.S.C. 7544(a)(1)) for activities authorized 14
under section 6304(a)(2–3) of the Elementary and 15
Secondary Education Act of 1965 (20 U.S.C. 16
7544(a)(2–3)) and other related activities. 17
Attest:
Secretary.
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