II 

Calendar No. 416 

116TH CONGRESS 

2D SESSION H. R. 5687 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 10, 2020 

Received; read the first time 

FEBRUARY 11, 2020 

Read the second time and placed on the calendar 

AN ACT 

Making emergency supplemental appropriations for the fiscal 

year ending September 30, 2020, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Emergency Supple5 mental Appropriations for Disaster Relief and Puerto Rico 

6 Disaster Tax Relief Act, 2020’’. 

7 SEC. 2. TABLE OF CONTENTS. 

8 The table of contents of this Act is as follows: 

DIVISION A—EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR 

DISASTER RELIEF ACT, 2020 


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DIVISION B—PUERTO RICO DISASTER TAX RELIEF ACT OF 2020 

DIVISION C—BUDGETARY EFFECTS 

1 SEC. 3. REFERENCES. 

2 Except as expressly provided otherwise, any reference 

3 to ‘‘this Act’’ contained in any division of this Act shall 

4 be treated as referring only to the provisions of that divi5 sion. 

6 DIVISION A—EMERGENCY SUPPLE7 MENTAL APPROPRIATIONS FOR DIS8 ASTER RELIEF ACT, 2020 

9 That the following sums are appropriated, out of any 

10 money in the Treasury not otherwise appropriated, for the 

11 fiscal year ending September 30, 2020, and for other pur12 poses, namely: 

13 TITLE I 

14 DEPARTMENT OF ENERGY 

15 ENERGY PROGRAMS

16 CYBERSECURITY, ENERGY SECURITY, AND EMERGENCY

17 RESPONSE

18 For an additional amount for ‘‘Cybersecurity, Energy 

19 Security, and Emergency Response’’, $6,750,000, to re20 main available until expended, for necessary expenses re21 lated to providing technical assistance related to natural 

22 disasters in U.S. territories, including technical assistance 

23 related to electric grids: Provided, That such amount is 

24 designated by the Congress as being for an emergency reVerDate Sep 11 2014 22:21 Feb 11, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.PCS H5687

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1 quirement pursuant to section 251(b)(2)(A)(i) of the Bal2 anced Budget and Emergency Deficit Control Act of 1985. 

3 ELECTRICITY

4 For an additional amount for ‘‘Electricity’’, 

5 $15,000,000 (increased by $3,000,000), to remain avail6 able until expended, for necessary expenses related to pro7 viding technical assistance related to natural disasters in 

8 U.S. territories, including technical assistance related to 

9 electric grids: Provided, That such amount is designated 

10 by the Congress as being for an emergency requirement 

11 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg12 et and Emergency Deficit Control Act of 1985. 

13 TITLE II 

14 DEPARTMENT OF EDUCATION 

15 HURRICANE EDUCATION RECOVERY

16 (INCLUDING TRANSFER OF FUNDS)

17 For an additional amount for ‘‘Hurricane Education 

18 Recovery’’ for necessary expenses related to the con19 sequences of earthquakes occurring in calendar years 

20 2019 and 2020 as of the date of enactment of this Act 

21 in those areas for which a major disaster or emergency 

22 has been declared under section 401 or 501 of the Robert 

23 T. Stafford Disaster Relief and Emergency Assistance Act 

24 (42 U.S.C. 5170 and 5191) (referred to under this head25 ing as ‘‘covered disaster or emergency’’), $100,000,000 


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1 (increased by $1,000,000), to remain available through 

2 September 30, 2022, for assisting in meeting the edu3 cational needs of individuals affected by a covered disaster 

4 or emergency: Provided, That such assistance shall be pro5 vided through any of the programs authorized under this 

6 heading in title VIII of subdivision 1 of division B of the 

7 Bipartisan Budget Act of 2018 (Public Law 115–123; 132 

8 Stat. 95), as amended by section 201 of this Act, as deter9 mined by the Secretary of Education, and subject to the 

10 terms and conditions that applied to those programs, ex11 cept that references to dates and school years in such Act 

12 shall be deemed to be the corresponding dates and school 

13 years for the covered disaster or emergency: Provided fur14 ther, That the Secretary of Education may determine the 

15 amounts to be used for each such program and shall notify 

16 the Committees on Appropriations of the House of Rep17 resentatives and the Senate of these amounts not later 

18 than 7 days prior to obligation: Provided further, That 

19 $1,000,000 of the funds made available under this head20 ing, to remain available until expended, shall be trans21 ferred to the Office of the Inspector General of the De22 partment of Education for oversight of activities sup23 ported with funds appropriated under this heading, and 

24 up to $500,000 of the funds made available under this 

25 heading shall be for program administration: Provided furVerDate Sep 11 2014 22:21 Feb 11, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.PCS H5687

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1 ther, That such amount is designated by the Congress as 

2 being for an emergency requirement pursuant to section 

3 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

4 Deficit Control Act of 1985. 

5 GENERAL PROVISIONS—THIS TITLE

6 SEC. 201. (a) The second proviso under the heading 

7 ‘‘Department of Education—Hurricane Education Recov8 ery’’ under title VIII of subdivision 1 of division B of the 

9 Bipartisan Budget Act of 2018 (Public Law 115–123; 132 

10 Stat. 95) is amended— 

11 (1) in paragraph (2)— 

12 (A) in subparagraph (I), by striking ‘‘and’’ 

13 after the semicolon; 

14 (B) in subparagraph (J) by inserting 

15 ‘‘and’’ at the end; and 

16 (C) by adding at the end the following: 

17 ‘‘(K) assistance provided to an eligible en18 tity under paragraph (1)(A) that was affected 

19 by Hurricane Maria or earthquakes occurring 

20 in calendar years 2019 and 2020 as of the date 

21 of enactment of the ‘Emergency Supplemental 

22 Appropriations for Disaster Relief Act, 2020’, 

23 to assist with restarting school operations, in24 cluding assistance provided to an eligible entity 

25 before the date of enactment of the ‘Emergency 


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1 Supplemental Appropriations for Disaster Re2 lief Act, 2020’, may be used by the eligible enti3 ty to pay the non-Federal share of a project de4 scribed in section 406 of the Robert T. Stafford 

5 Disaster and Relief Emergency Act (42 U.S.C. 

6 5172), notwithstanding section 102(e)(3)(A) of 

7 title IV of division B of Public Law 109–148 

8 (119 Stat. 2794);’’; 

9 (2) in paragraph (9), by striking ‘‘and’’ after 

10 the semicolon; 

11 (3) by redesignating paragraph (10) as para12 graph (11); and 

13 (4) by inserting after paragraph (9) the fol14 lowing: 

15 ‘‘(10) if the amount available under paragraph 

16 (3) is insufficient to meet the need for such assist17 ance as demonstrated by applications submitted by 

18 eligible entities, the Secretary may use additional 

19 funds available under this heading to fully fund ap20 proved applications; and’’. 

21 (b) Amounts repurposed pursuant to the amendments 

22 made by subsection (a) that were previously designated 

23 by the Congress as an emergency requirement pursuant 

24 to the Balanced Budget and Emergency Deficit Control 

25 Act of 1985 are designated by the Congress as being for 


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1 an emergency requirement pursuant to section 

2 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

3 Deficit Control Act of 1985. 

4 SEC. 202. (a) Amounts previously made available for 

5 activities authorized under ‘‘Department of Education— 

6 Hurricane Education Recovery’’ in title VIII of subdivi7 sion 1 of division B of the Bipartisan Budget Act of 2018 

8 (Public Law 115–123; 132 Stat. 95) may be used to ad9 dress unmet needs, as determined by the Secretary, for 

10 that heading in this Act and in the Additional Supple11 mental Appropriations for Disaster Relief Act, 2019 (Pub12 lic Law 116–20; 133 Stat. 890). In addition, any funds 

13 provided under the heading ‘‘Department of Education— 

14 Hurricane Education Recovery’’ in this Act that are allo15 cated in response to a covered disaster or emergency may 

16 be used interchangeably and without limitation for the 

17 same activities related to Hurricanes Maria and Irma. 

18 (b) Amounts repurposed pursuant to this section that 

19 were previously designated by the Congress, respectively, 

20 as an emergency requirement or as being for disaster relief 

21 pursuant to the Balanced Budget and Emergency Deficit 

22 Control Act are designated by the Congress as being for 

23 an emergency requirement pursuant to section 

24 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

25 Deficit Control Act of 1985 or as being for disaster relief 


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1 pursuant to section 251(b)(2)(D) of the Balanced Budget 

2 and Emergency Deficit Control Act of 1985. 

3 SEC. 203. Not later than 30 days after the date of 

4 enactment of this Act, the Secretary of Education shall 

5 provide a detailed spend plan of anticipated uses of funds 

6 made available in this title, including estimated personnel 

7 and administrative costs, to the Committees on Appropria8 tions of the House of Representatives and the Senate: Pro9 vided, That such plan shall be updated and submitted to 

10 the Committees on Appropriations of the House of Rep11 resentatives and the Senate every 60 days until all funds 

12 are expended or expire. 

13 SEC. 204. Section 392 of the Higher Education Act 

14 of 1965 (20 U.S.C. 1068a) is amended by adding at the 

15 end the following: 

16 ‘‘(d) WAIVER AUTHORITY WITH RESPECT TO INSTI17 TUTIONS LOCATED IN AN AREA AFFECTED BY HURRI18 CANE MARIA.— 

19 ‘‘(1) WAIVER AUTHORITY.—Notwithstanding 

20 any other provision of law, unless enacted with spe21 cific reference to this section, for any affected insti22 tution that was receiving assistance under this title 

23 at the time of a covered hurricane disaster, the Sec24 retary shall, for each of the fiscal years 2020 


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1 through 2022 (and may, for each of the fiscal years 

2 2023 and 2024)— 

3 ‘‘(A) waive— 

4 ‘‘(i) the eligibility data requirements 

5 set forth in section 391(d); 

6 ‘‘(ii) the wait-out period set forth in 

7 section 313(d); 

8 ‘‘(iii) the allotment requirements 

9 under section 324; and 

10 ‘‘(iv) the use of the funding formula 

11 developed pursuant to section 326(f)(3); 

12 ‘‘(B) waive or modify any statutory or reg13 ulatory provision to ensure that affected institu14 tions that were receiving assistance under this 

15 title at the time of a covered hurricane disaster 

16 are not adversely affected by any formula cal17 culation for fiscal year 2020 or for any of the 

18 four succeeding fiscal years, as necessary; and 

19 ‘‘(C) make available to each affected insti20 tution an amount that is not less than the 

21 amount made available to such institution 

22 under this title for fiscal year 2017, except that 

23 for any fiscal year for which the funds appro24 priated for payments under this title are less 

25 than the appropriated level for fiscal year 2017, 


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1 the amount made available to such institutions 

2 shall be ratably reduced among the institutions 

3 receiving funds under this title. 

4 ‘‘(2) DEFINITIONS.—In this subsection: 

5 ‘‘(A) AFFECTED INSTITUTION.—The term 

6 ‘affected institution’ means an institution of 

7 higher education that— 

8 ‘‘(i) is— 

9 ‘‘(I) a part A institution (which 

10 term shall have the meaning given the 

11 term ‘eligible institution’ under sec12 tion 312(b)); or 

13 ‘‘(II) a part B institution, as 

14 such term is defined in section 

15 322(2), or as identified in section 

16 326(e); 

17 ‘‘(ii) is located in a covered area af18 fected by a hurricane disaster; and 

19 ‘‘(iii) is able to demonstrate that, as a 

20 result of the impact of a covered hurricane 

21 disaster, the institution— 

22 ‘‘(I) incurred physical damage; 

23 ‘‘(II) has pursued collateral 

24 source compensation from insurance, 

25 the Federal Emergency Management 


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1 Agency, and the Small Business Ad2 ministration, as appropriate; and 

3 ‘‘(III) was not able to fully re4 open in existing facilities or to fully 

5 reopen to the pre-hurricane enroll6 ment levels during the 30-day period 

7 beginning on September 7, 2017. 

8 ‘‘(B) COVERED AREA AFFECTED BY A

9 HURRICANE DISASTER.—The term ‘covered area 

10 affected by a hurricane disaster’ means an area 

11 for which the President declared a major dis12 aster under section 401 of the Robert T. Staf13 ford Disaster Relief and Emergency Assistance 

14 Act (42 U.S.C. 5170) as a result of Hurricane 

15 Maria. 

16 ‘‘(C) COVERED HURRICANE DISASTER.— 

17 The term ‘covered hurricane disaster’ means a 

18 major disaster that the President declared to 

19 exist, in accordance with section 401 of the 

20 Robert T. Stafford Disaster Relief and Emer21 gency Assistance Act (42 U.S.C. 5170), and 

22 that was caused by Hurricane Maria or Hurri23 cane Irma.’’. 


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1 TITLE III 

2 DEPARTMENT OF TRANSPORTATION 

3 FEDERAL HIGHWAY ADMINISTRATION

4 EMERGENCY RELIEF PROGRAM

5 For an additional amount for the Emergency Relief 

6 Program as authorized under section 125 of title 23, 

7 United States Code, $1,250,000,000, to remain available 

8 until expended: Provided, That such amount is designated 

9 by the Congress as being for an emergency requirement 

10 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg11 et and Emergency Deficit Control Act of 1985. 

12 DEPARTMENT OF HOUSING AND URBAN 

13 DEVELOPMENT 

14 COMMUNITY PLANNING AND DEVELOPMENT

15 COMMUNITY DEVELOPMENT FUND

16 (INCLUDING TRANSFERS OF FUNDS)

17 For an additional amount for ‘‘Community Develop18 ment Fund’’, $2,000,000,000 (reduced by $1,000,000) 

19 (increased by $1,000,000), to remain available until ex20 pended, for necessary expenses for activities authorized 

21 under title I of the Housing and Community Development 

22 Act of 1974 (42 U.S.C. 5301 et seq.) related to disaster 

23 relief, long-term recovery, restoration of infrastructure 

24 and housing, economic revitalization, and mitigation in the 

25 most impacted and distressed areas resulting from an 


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1 emergency declaration relating to earthquakes that oc2 curred in 2020 or a declaration of a major disaster that 

3 occurred in 2020 pursuant to the Robert T. Stafford Dis4 aster Relief and Emergency Assistance Act (42 U.S.C. 

5 5121 et seq.): Provided, That funds shall be awarded di6 rectly to the State, unit of general local government, or 

7 Indian tribe (as such term is defined in section 102 of 

8 the Housing and Community Development Act of 1974) 

9 at the discretion of the Secretary: Provided further, That 

10 in determining the amount allocated under this heading 

11 for any grantee, the Secretary shall include an additional 

12 amount for mitigation that is not less than 45 percent of 

13 the amount allocated for such grantee for unmet needs: 

14 Provided further, That the Secretary shall allocate for 

15 grantees, based on the best available data, funds provided 

16 for assistance under this heading no later than 60 days 

17 after the date the disaster occurs, or the date of enactment 

18 of this Act, whichever is later: Provided further, That the 

19 Secretary may extend the deadline in the preceding pro20 viso by an additional 30 days if the Secretary jointly cer21 tifies with the Administrator of the Federal Emergency 

22 Management Agency for each such extension, that the 

23 Federal Emergency Management Agency has not made 

24 sufficient information available to the Secretary regarding 

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1 cordance with such deadlines: Provided further, That not 

2 later than 5 days after making any such certification, the 

3 Secretary shall transmit to the Committees on Appropria4 tions of the House of Representatives and the Senate, and 

5 publish in the Federal Register such certification: Pro6 vided further, That not later than 90 days after the alloca7 tion of funds made to a grantee under this heading and 

8 before the Secretary obligates any of such funds for a 

9 grantee, the grantee shall submit a plan to the Secretary 

10 for approval detailing the proposed use of all funds, in11 cluding criteria for eligibility and how the use of these 

12 funds will address long-term recovery and restoration of 

13 infrastructure and housing, economic revitalization, and 

14 mitigation in the most impacted and distressed areas: Pro15 vided further, That the Secretary shall approve or dis16 approve such plan not later than 60 days after submission 

17 of the plan to the Secretary, and shall immediately notify 

18 the applicant of the Secretary’s decision: Provided further, 

19 That if the Secretary disapproves a plan, not later than 

20 3 days after such disapproval the Secretary shall inform 

21 the applicant in writing of (A) the reasons for disapproval, 

22 and (B) actions that the applicant could take to meet the 

23 criteria for approval: Provided further, That the Secretary 

24 shall, for a period of not less than 45 days following the 

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1 mission of, any plan that is disapproved: Provided further, 

2 That the Secretary shall approve or disapprove a plan 

3 amendment not later than 30 days after receipt of such 

4 amendments or resubmission: Provided further, That the 

5 Secretary shall ensure that all grant agreements necessary 

6 for prompt disbursement of funds allocated to a grantee 

7 are executed no later than 60 days after the date of ap8 proval of a grantee’s plan: Provided further, That prior 

9 to making any grant of funds provided under this heading 

10 the Secretary, (1) must receive from the grantee informa11 tion that allows the Secretary to certify that such grantee 

12 has in place proficient financial controls and procurement 

13 processes and has established adequate procedures to pre14 vent any duplication of benefits as defined by section 312 

15 of the Robert T. Stafford Disaster Relief and Emergency 

16 Assistance Act (42 U.S.C. 5155), to ensure timely expend17 iture of funds, to maintain comprehensive websites regard18 ing all disaster recovery activities assisted with these 

19 funds, and to detect and prevent waste, fraud, and abuse 

20 of funds, and (2) shall certify in advance that such grantee 

21 has in place such controls, processes and procedure: Pro22 vided further, That the Secretary shall not prohibit the 

23 use of funds made available under this heading for non24 Federal share as authorized by section 105(a)(9) of the 

25 Housing and Community Development Act of 1974 (42 


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1 U.S.C. 5305(a)(9)): Provided further, That with the 

2 amounts made available under this heading, grantees may 

3 establish grant programs to assist small businesses for 

4 working capital purposes to aid in recovery: Provided fur5 ther, That with respect to any such duplication of benefits, 

6 the Secretary shall act in accordance with section 1210 

7 of the Disaster Recovery Reform Act of 2018 (division D 

8 of Public Law 115–254; 132 Stat. 3442) and section 312 

9 of the Robert T. Stafford Disaster Relief and Emergency 

10 Assistance Act (42 U.S.C. 5155): Provided further, That 

11 the Secretary shall require grantees to maintain on a pub12 lic website information, ensuring meaningful access for in13 dividuals with limited English proficiency in accordance 

14 with the Final Guidance issued by the Department of 

15 Housing and Urban Development on January 22, 2007 

16 (72 Fed. Reg. 2732), containing common reporting cri17 teria established by the Department that permits individ18 uals and entities awaiting assistance and the general pub19 lic to see how all grant funds are used, including copies 

20 of all relevant procurement documents, grantee adminis21 trative contracts and details of ongoing procurement proc22 esses, as determined by the Secretary: Provided further, 

23 That such funds may not be used for activities reimburs24 able by, or for which funds have been made available by, 

25 the Federal Emergency Management Agency or the Army 


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1 Corps of Engineers: Provided further, That funds allocated 

2 under this heading shall not be considered relevant to the 

3 non-disaster formula allocations made pursuant to section 

4 106 of the Housing and Community Development Act of 

5 1974 (42 U.S.C. 5306): Provided further, That a State, 

6 unit of general local government, or Indian tribe may use 

7 up to 5 percent of its allocation for administrative costs: 

8 Provided further, That in administering the funds under 

9 this heading, the Secretary of Housing and Urban Devel10 opment may waive, or specify alternative requirements for, 

11 any provision of any statute or regulation that the Sec12 retary administers in connection with the obligation by the 

13 Secretary or the use by the recipient of these funds (except 

14 for any requirements related to fair housing, non15 discrimination, labor standards, the environment, and any 

16 timelines specified under this heading), if the Secretary 

17 finds that good cause exists for the waiver or alternative 

18 requirement and such waiver or alternative requirement 

19 would not be inconsistent with the overall purpose of title 

20 I of the Housing and Community Development Act of 

21 1974: Provided further, That, notwithstanding the pre22 ceding proviso, recipients of funds provided under this 

23 heading that use such funds to supplement Federal assist24 ance provided under section 402, 403, 404, 406, 407, 

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1 lief and Emergency Assistance Act (42 U.S.C. 5121 et 

2 seq.) may adopt, without review or public comment, any 

3 environmental review, approval, or permit performed by 

4 a Federal agency, and such adoption shall satisfy the re5 sponsibilities of the recipient with respect to such environ6 mental review, approval or permit: Provided further, That, 

7 notwithstanding section 104(g)(2) of the Housing and 

8 Community Development Act of 1974 (42 U.S.C. 

9 5304(g)(2)), the Secretary may, upon receipt of a request 

10 for release of funds and certification, immediately approve 

11 the release of funds for an activity or project assisted 

12 under this heading if the recipient has adopted an environ13 mental review, approval or permit under the preceding 

14 proviso or the activity or project is categorically excluded 

15 from review under the National Environmental Policy Act 

16 of 1969 (42 U.S.C. 4321 et seq.): Provided further, That 

17 the Secretary shall publish via notice in the Federal Reg18 ister any waiver, or alternative requirement, to any statute 

19 or regulation that the Secretary administers pursuant to 

20 title I of the Housing and Community Development Act 

21 of 1974 no later than 5 days before the effective date of 

22 such waiver or alternative requirement: Provided further, 

23 That of the amounts made available under this heading, 

24 up to $5,000,000 shall be made available for capacity 

25 building and technical assistance, including assistance on 


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1 contracting and procurement processes, to support States, 

2 units of general local government, or Indian tribes (and 

3 their subrecipients) that receive allocations pursuant to 

4 this heading, or may receive similar allocations for disaster 

5 recovery in future appropriations Acts: Provided further, 

6 That of the amounts made available under this heading, 

7 up to $2,500,000 shall be transferred, in aggregate, to 

8 ‘‘Department of Housing and Urban Development—Pro9 gram Office Salaries and Expenses—Community Planning 

10 and Development’’ for necessary costs, including informa11 tion technology costs, of administering and overseeing the 

12 obligation and expenditure of amounts under this heading: 

13 Provided further, That the amount specified in the pre14 ceding proviso shall be combined with funds appropriated 

15 under the same heading in prior appropriations Acts with16 out limitation: Provided further, That the Secretary shall 

17 transmit each certification made under the authorities 

18 provided in this Act to the Committees on Appropriations 

19 of the House of Representatives and the Senate no later 

20 than 3 days after making any such certification: Provided 

21 further, That such amount is designated by the Congress 

22 as being for an emergency requirement pursuant to sec23 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer24 gency Deficit Control Act of 1985: Provided further, That 

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1 viously designated by the Congress as an emergency re2 quirement pursuant to the Balanced Budget and Emer3 gency Deficit Control Act are designated by the Congress 

4 as an emergency requirement pursuant to section 

5 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

6 Deficit Control Act of 1985. 

7 GENERAL PROVISIONS—THIS TITLE 

8 SEC. 301. For an additional amount for ‘‘Department 

9 of Housing and Urban Development—Community Plan10 ning and Development—Community Development Fund’’, 

11 $1,260,000,000 (increased by $45,000,000), to remain 

12 available until expended, which amounts shall be allocated 

13 and used under the same authority and conditions as the 

14 additional appropriations under the heading ‘‘Department 

15 of Housing and Urban Development—Community Plan16 ning and Development—Community Development Fund’’ 

17 of title XI of the Additional Supplemental Appropriations 

18 for Disaster Relief Act, 2019 (Public Law 116–20; 133 

19 Stat. 896): Provided, That not less than $1,530,000,000 

20 of the funds made available in this section and under the 

21 heading ‘‘Department of Housing and Urban Develop22 ment—Community Planning and Development—Commu23 nity Development Fund’’ of title XI of the Additional Sup24 plemental Appropriations for Disaster Relief Act, 2019 

25 (Public Law 116–20) shall be allocated to grantees, no 


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1 later than 60 days after the date of enactment of this Act, 

2 for mitigation activities in the most impacted and dis3 tressed areas resulting from a major disaster that oc4 curred in 2018 or 2019: Provided further, That such allo5 cations shall be made in the same proportion that the 

6 amount of funds each grantee received under this section, 

7 under the heading ‘‘Department of Housing and Urban 

8 Development—Community Planning and Development— 

9 Community Development Fund’’ of title XI of the Addi10 tional Supplemental Appropriations for Disaster Relief 

11 Act, 2019 (Public Law 116–20), and under the same 

12 heading in division I of Public Law 115–254 bears to the 

13 amount of all funds provided to all grantees that received 

14 allocations for disasters that occurred in 2018 or 2019: 

15 Provided further, That none of the funds made available 

16 under this section or under the heading ‘‘Department of 

17 Housing and Urban Development—Community Planning 

18 and Development—Community Development Fund’’ of 

19 title XI of the Additional Supplemental Appropriations for 

20 Disaster Relief Act, 2019 (Public Law 116–20) may be 

21 used for any part of a major disaster that was declared 

22 in 2020: Provided further, That in administering funds 

23 made available under this section and title XI of the Addi24 tional Supplemental Appropriations for Disaster Relief 

25 Act, 2019 (Public Law 116–20), the fourth proviso under 


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1 the heading ‘‘Department of Housing and Urban Develop2 ment—Community Planning and Development—Commu3 nity Development Fund’’ in Public Law 116–20 and the 

4 first proviso of section 1102 of such Public Law shall have 

5 no force or effect: Provided further, That such amount is 

6 designated by the Congress as being for an emergency re7 quirement pursuant to section 251(b)(2)(A)(i) of the Bal8 anced Budget and Emergency Deficit Control Act of 1985: 

9 Provided further, That amounts repurposed by this section 

10 that were previously designated by the Congress as an 

11 emergency requirement or as being for disaster relief pur12 suant to the Balanced Budget and Emergency Deficit 

13 Control Act are designated by the Congress as being for 

14 an emergency requirement pursuant to section 

15 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

16 Deficit Control Act of 1985 or as being for disaster relief 

17 pursuant to section 251(b)(2)(D) of the Balanced Budget 

18 and Emergency Deficit Control Act of 1985. 

19 SEC. 302. (a) Amounts previously made available for 

20 activities authorized under title I of the Housing and Com21 munity Development Act of 1974 (42 U.S.C. 5301 et seq.) 

22 related to disaster relief, long-term recovery, restoration 

23 of infrastructure and housing, economic revitalization, and 

24 mitigation in the most impacted and distressed areas re25 sulting from a major disaster, including funds provided 


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1 under the heading ‘‘Department of Housing and Urban 

2 Development—Community Planning and Development— 

3 Community Development Fund’’ in prior appropriations 

4 Acts, that were allocated in response to Hurricanes Irma 

5 and Maria, may be used interchangeably and without limi6 tation for the same activities funded under the heading 

7 ‘‘Department of Housing and Urban Development—Com8 munity Planning and Development—Community Develop9 ment Fund’’ in this Act. In addition, any funds provided 

10 under the heading ‘‘Department of Housing and Urban 

11 Development—Community Planning and Development— 

12 Community Development Fund’’ in this Act may be used 

13 interchangeably and without limitation for the same activi14 ties in the most impacted and distressed areas related to 

15 Hurricanes Irma and Maria. 

16 (b)(1) Until the date on which the Secretary of Hous17 ing and Urban Development publishes a Federal Register 

18 Notice implementing this provision— 

19 (A) grantees may submit for approval by the 

20 Secretary of Housing and Urban Development re21 vised plans for the use of funds related to Hurri22 canes Irma and Maria that expand the eligible bene23 ficiaries of existing programs contained in such pre24 viously approved plans to include those activities 

25 funded under the heading ‘‘Department of Housing 


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1 and Urban Development—Community Planning and 

2 Development—Community Development Fund’’ in 

3 this Act; and 

4 (B) approval of any such revised plans shall in5 clude the execution of revised grant terms and con6 ditions as necessary. 

7 (2) Beginning on the date of the publication of 

8 the implementing Notice, any plan revisions shall 

9 follow the requirements contained in such Notice. 

10 (c) Amounts repurposed by this section that were pre11 viously designated by the Congress as an emergency re12 quirement or as being for disaster relief pursuant to the 

13 Balanced Budget and Emergency Deficit Control Act are 

14 designated by the Congress as being for an emergency re15 quirement pursuant to section 251(b)(2)(A)(i) of the Bal16 anced Budget and Emergency Deficit Control Act of 1985 

17 or as being for disaster relief pursuant to section 

18 251(b)(2)(D) of the Balanced Budget and Emergency 

19 Deficit Control Act of 1985. 

20 SEC. 303. For funds appropriated under the heading 

21 ‘‘Department of Housing and Urban Development—Com22 munity Planning and Development—Community Develop23 ment Fund’’ in subdivision 1 of division B of the Bipar24 tisan Budget Act of 2018 (Public Law 115–123) or the 

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1 lief Act, 2019 (Public Law 116–20), the Secretary shall 

2 execute all grant agreements for disbursement of funds 

3 allocated to a grantee no later than 60 days after the date 

4 of approval of a grantee’s plan for the use of funds: Pro5 vided, That amounts repurposed by this section that were 

6 previously designated as an emergency requirement or as 

7 being for disaster relief pursuant to the Balanced Budget 

8 and Emergency Deficit Control Act of 1985 are des9 ignated by the Congress as being for an emergency re10 quirement pursuant to section 251(b)(2)(A)(i) of the Bal11 anced Budget and Emergency Deficit Control Act of 1985 

12 or as being for disaster relief pursuant to section 

13 251(b)(2)(D) of the Balanced Budget and Emergency 

14 Deficit Control Act of 1985. 

15 SEC. 304. (a) The Secretary of Housing and Urban 

16 Development, the Secretary of Energy, the Administrator 

17 of the Federal Emergency Management Agency, and other 

18 Federal partners, shall complete the interagency consulta19 tion and coordination of Federal investments necessary for 

20 the Secretary of Housing and Urban Development to de21 velop administrative requirements for funds provided for 

22 enhanced or improved electrical power systems under the 

23 heading ‘‘Department of Housing and Urban Develop24 ment—Community Planning and Development—Commu25 nity Development Fund’’ in title XI of subdivision 1 of 


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1 division B of the Bipartisan Budget Act of 2018 (Public 

2 Law 115–123) no later than 30 days after the date of 

3 enactment of this Act. 

4 (b) With respect to amounts made available for en5 hanced or improved electrical power systems under the 

6 heading ‘‘Department of Housing and Urban Develop7 ment—Community Planning and Development—Commu8 nity Development Fund’’ in title XI of subdivision 1 of 

9 division B of the Bipartisan Budget Act of 2018 (Public 

10 Law 115–123), the Secretary of Housing and Urban De11 velopment shall publish in the Federal Register the alloca12 tions to all eligible grantees, and the necessary administra13 tive requirements applicable to such allocations no later 

14 than 60 days after the date of enactment of this Act. 

15 (c) Amounts repurposed pursuant to this section that 

16 were previously designated by the Congress as an emer17 gency requirement or as being for disaster relief pursuant 

18 to the Balanced Budget and Emergency Deficit Control 

19 Act of 1985 are designated by the Congress as being for 

20 an emergency requirement pursuant to section 

21 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

22 Deficit Control Act of 1985 or as being for disaster relief 

23 pursuant to section 251(b)(2)(D) of the Balanced Budget 

24 and Emergency Deficit Control Act of 1985. 


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1 TITLE IV—GENERAL PROVISIONS—THIS ACT 

2 SEC. 401. In addition to other amounts made avail3 able by section 309 of division A of the Additional Supple4 mental Appropriations for Disaster Relief Requirements 

5 Act, 2017 (Public Law 115–72; 131 Stat. 1229), and by 

6 section 104 of title I of the Additional Supplemental Ap7 propriations for Disaster Relief Act, 2019 (Public Law 

8 116–20; 133 Stat. 874), there is appropriated to the Sec9 retary, out of any moneys in the Treasury not otherwise 

10 appropriated, for the fiscal year ending September 30, 

11 2020, $40,000,000 (increased by $170,000,000) to pro12 vide a grant to the Commonwealth of Puerto Rico for dis13 aster nutrition assistance in response to a major earth14 quake disaster or emergency designated by the President 

15 under the Robert T. Stafford Disaster Relief and Emer16 gency Assistance Act (42 U.S.C. 5121 et seq.): Provided, 

17 That the funds made available to the Commonwealth of 

18 Puerto Rico under this section shall remain available for 

19 obligation by the Commonwealth until September 30, 

20 2021, and shall be in addition to funds otherwise made 

21 available: Provided further, That such amount is des22 ignated by the Congress as being for an emergency re23 quirement pursuant to section 251(b)(2)(A)(i) of the Bal24 anced Budget and Emergency Deficit Control Act of 1985. 


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1 SEC. 402. (a) Section 20601 of the Bipartisan Budg2 et Act of 2018 (Public Law 115–123) is amended by strik3 ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335– 

4 USVI, and for all major disasters declared under the Rob5 ert T. Stafford Disaster Relief and Emergency Assistance 

6 Act (42 U.S.C. 5121 et seq.) for Puerto Rico or the 

7 United States Virgin Islands during calendar year 2020’’. 

8 (b) Subsection (a) shall be applied as if it were in 

9 effect beginning on January 1, 2020. 

10 (c) Amounts repurposed by this section and the 

11 amendments made by this section that were previously 

12 designated by the Congress as an emergency requirement 

13 or as being for disaster relief pursuant to the Balanced 

14 Budget and Emergency Deficit Control Act of 1985 are 

15 designated by the Congress as being for an emergency re16 quirement pursuant to section 251(b)(2)(A)(i) of the Bal17 anced Budget and Emergency Deficit Control Act of 1985 

18 or as being for disaster relief pursuant to section 

19 251(b)(2)(D) of the Balanced Budget and Emergency 

20 Deficit Control Act of 1985. 

21 SEC. 403. Each amount appropriated or made avail22 able by this Act is in addition to amounts otherwise appro23 priated for the fiscal year involved. 


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1 SEC. 404. No part of any appropriation contained in 

2 this Act shall remain available for obligation beyond the 

3 current fiscal year unless expressly so provided herein. 

4 SEC. 405. Unless otherwise provided for by this Act, 

5 the additional amounts appropriated by this Act to appro6 priations accounts shall be available under the authorities 

7 and conditions applicable to such appropriations accounts 

8 for fiscal year 2020. 

9 SEC. 406. Each amount designated in this Act by the 

10 Congress as being for an emergency requirement pursuant 

11 to section 251(b)(2)(A)(i) of the Balanced Budget and 

12 Emergency Deficit Control Act of 1985 shall be available 

13 (or rescinded or transferred, if applicable) only if the 

14 President subsequently so designates all such amounts 

15 and transmits such designations to the Congress. 

16 SEC. 407. Any amount appropriated by this Act, des17 ignated by the Congress as an emergency requirement 

18 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg19 et and Emergency Deficit Control Act of 1985 and subse20 quently so designated by the President, and transferred 

21 pursuant to transfer authorities provided by this Act shall 

22 retain such designation. 

23 This division may be cited as the ‘‘Emergency Sup24 plemental Appropriations for Disaster Relief Act, 2020’’. 


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1 DIVISION B—PUERTO RICO DISASTER TAX 

2 RELIEF ACT OF 2020 

3 SHORT TITLE

4 SEC. 101. This division may be cited as the ‘‘Puerto 

5 Rico Disaster Tax Relief Act of 2020’’. 

6 QUALIFIED PUERTO RICO DISASTER ZONE DEFINED

7 SEC. 102. For purposes of this division, the term 

8 ‘‘qualified Puerto Rico disaster zone’’ means any area— 

9 (1) with respect to which a major disaster was 

10 declared by the President under section 401 of the 

11 Robert T. Stafford Disaster Relief and Emergency 

12 Assistance Act by reason of the earthquakes occur13 ring in or near Puerto Rico beginning on December 

14 28, 2019, and ending on the date which is 60 days 

15 after the date of the enactment of this Act, and 

16 (2) which was determined by the President to 

17 warrant individual or individual and public assist18 ance from the Federal Government under such Act 

19 by reason of such earthquakes. 

20 CHILD TAX CREDIT FOR PUERTO RICO AND OTHER

21 POSSESSIONS OF THE UNITED STATES

22 SEC. 103. (a) PUERTO RICO.— 

23 (1) SAME TREATMENT OF FAMILIES IN PUERTO

24 RICO WITH ONE CHILD OR TWO CHILDREN THAT IS

25 CURRENTLY PROVIDED TO FAMILIES IN PUERTO

26 RICO WITH THREE OR MORE CHILDREN.—Section 


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1 24(d) of the Internal Revenue Code of 1986 is 

2 amended by adding at the end the following new 

3 paragraph: 

4 ‘‘(4) RESIDENTS OF PUERTO RICO.—In the case 

5 of an individual who is a bona fide resident of Puer6 to Rico (within the meaning of section 937(a)) for 

7 the taxable year, paragraph (1)(B)(ii) shall be ap8 plied by substituting ‘1 or more qualifying children’ 

9 for ‘3 or more qualifying children’.’’. 

10 (2) EFFECTIVE DATE.—The amendment made 

11 by paragraph (1) shall apply to taxable years begin12 ning after December 31, 2019. 

13 (b) MIRROR CODE POSSESSIONS.—The Secretary of 

14 the Treasury shall pay to each possession of the United 

15 States with a mirror code tax system amounts equal to 

16 the loss to that possession by reason of the application 

17 of section 24 of the Internal Revenue Code of 1986 with 

18 respect to taxable years beginning after 2019. Such 

19 amounts shall be determined by the Secretary of the 

20 Treasury based on information provided by the govern21 ment of the respective possession. 

22 (c) AMERICAN SAMOA.—The Secretary of the Treas23 ury shall pay to American Samoa amounts estimated by 

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1 dents of American Samoa by reason of the application of 

2 section 24 of such Code for taxable years beginning after 

3 2019 if the provisions of such section had been in effect 

4 in American Samoa. The preceding sentence shall not 

5 apply unless American Samoa has a plan, which has been 

6 approved by the Secretary of the Treasury, under which 

7 American Samoa will promptly distribute such payments 

8 to the residents of American Samoa in a manner which 

9 replicates to the greatest degree practicable the benefits 

10 that would have been so provided to each such resident. 

11 (d) DEFINITIONS AND SPECIAL RULES.— 

12 (1) IN GENERAL.—No credit shall be allowed 

13 against United States income taxes for any taxable 

14 year under section 24 of the Internal Revenue Code 

15 of 1986 to any person— 

16 (A) to whom a credit is allowed against 

17 taxes imposed by a possession with a mirror 

18 code tax system by reason of the application of 

19 section 24 of such Code in such possession for 

20 such taxable year, or 

21 (B) who is eligible for a payment under a 

22 plan described in subsection (c) with respect to 

23 such taxable year. 

24 (2) MIRROR CODE TAX SYSTEM.—For purposes 

25 of this section, the term ‘‘mirror code tax system’’ 


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1 means, with respect to any possession of the United 

2 States, the income tax system of such possession if 

3 the income tax liability of the residents of such pos4 session under such system is determined by ref5 erence to the income tax laws of the United States 

6 as if such possession were the United States. 

7 (3) TREATMENT OF PAYMENTS.—For purposes 

8 of section 1324(b)(2) of title 31, United States 

9 Code, the payments under subsections (b) and (c) 

10 shall be treated in the same manner as a refund due 

11 from the credit allowed under section 24 of the In12 ternal Revenue Code of 1986. 

13 APPLICATION OF EARNED INCOME TAX CREDIT IN

14 POSSESSIONS OF THE UNITED STATES

15 SEC. 104. (a) IN GENERAL.—Chapter 77 of the In16 ternal Revenue Code of 1986 is amended by adding at the 

17 end the following new section: 

18 ‘‘SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT 

19 TO POSSESSIONS OF THE UNITED STATES. 

20 ‘‘(a) PUERTO RICO.— 

21 ‘‘(1) IN GENERAL.—With respect to calendar 

22 year 2021 and each calendar year thereafter, the 

23 Secretary shall, except as otherwise provided in this 

24 subsection, make payments to Puerto Rico equal 

25 to— 


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1 ‘‘(A) the specified matching amount for 

2 such calendar year, plus 

3 ‘‘(B) in the case of calendar years 2021 

4 through 2025, the lesser of— 

5 ‘‘(i) the expenditures made by Puerto 

6 Rico during such calendar year for edu7 cation efforts with respect to individual 

8 taxpayers and tax return preparers relat9 ing to the earned income tax credit, or 

10 ‘‘(ii) $1,000,000. 

11 ‘‘(2) REQUIREMENT TO REFORM EARNED IN12 COME TAX CREDIT.—The Secretary shall not make 

13 any payments under paragraph (1) with respect to 

14 any calendar year unless Puerto Rico has in effect 

15 an earned income tax credit for taxable years begin16 ning in or with such calendar year which (relative to 

17 the earned income tax credit which was in effect for 

18 taxable years beginning in or with calendar year 

19 2019) increases the percentage of earned income 

20 which is allowed as a credit for each group of indi21 viduals with respect to which such percentage is sep22 arately stated or determined in a manner designed 

23 to substantially increase workforce participation. 

24 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur25 poses of this subsection— 


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1 ‘‘(A) IN GENERAL.—The term ‘specified 

2 matching amount’ means, with respect to any 

3 calendar year, the lesser of— 

4 ‘‘(i) the excess (if any) of— 

5 ‘‘(I) the cost to Puerto Rico of 

6 the earned income tax credit for tax7 able years beginning in or with such 

8 calendar year, over 

9 ‘‘(II) the base amount for such 

10 calendar year, or 

11 ‘‘(ii) the product of 3, multiplied by 

12 the base amount for such calendar year. 

13 ‘‘(B) BASE AMOUNT.— 

14 ‘‘(i) BASE AMOUNT FOR 2021.—In the 

15 case of calendar year 2021, the term ‘base 

16 amount’ means the greater of— 

17 ‘‘(I) the cost to Puerto Rico of 

18 the earned income tax credit for tax19 able years beginning in or with cal20 endar year 2019 (rounded to the 

21 nearest multiple of $1,000,000), or 

22 ‘‘(II) $200,000,000. 

23 ‘‘(ii) INFLATION ADJUSTMENT.—In 

24 the case of any calendar year after 2021, 

25 the term ‘base amount’ means the dollar 


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1 amount determined under clause (i) in2 creased by an amount equal to— 

3 ‘‘(I) such dollar amount, multi4 plied by— 

5 ‘‘(II) the cost-of-living adjust6 ment determined under section 1(f)(3) 

7 for such calendar year, determined by 

8 substituting ‘calendar year 2020’ for 

9 ‘calendar year 2016’ in subparagraph 

10 (A)(ii) thereof. 

11 Any amount determined under this clause 

12 shall be rounded to the nearest multiple of 

13 $1,000,000. 

14 ‘‘(4) RULES RELATED TO PAYMENTS AND RE15 PORTS.— 

16 ‘‘(A) TIMING OF PAYMENTS.—The Sec17 retary shall make payments under paragraph 

18 (1) for any calendar year— 

19 ‘‘(i) after receipt of the report de20 scribed in subparagraph (B) for such cal21 endar year, and 

22 ‘‘(ii) except as provided in clause (i), 

23 within a reasonable period of time before 

24 the due date for individual income tax re25 turns (as determined under the laws of 


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1 Puerto Rico) for taxable years which began 

2 on the first day of such calendar year. 

3 ‘‘(B) ANNUAL REPORTS.—With respect to 

4 calendar year 2021 and each calendar year 

5 thereafter, Puerto Rico shall provide to the Sec6 retary a report which shall include— 

7 ‘‘(i) an estimate of the costs described 

8 in paragraphs (1)(B)(i) and (3)(A)(i)(I) 

9 with respect to such calendar year, and 

10 ‘‘(ii) a statement of such costs with 

11 respect to the preceding calendar year. 

12 ‘‘(C) ADJUSTMENTS.— 

13 ‘‘(i) IN GENERAL.—In the event that 

14 any estimate of an amount is more or less 

15 than the actual amount as later deter16 mined and any payment under paragraph 

17 (1) was determined on the basis of such 

18 estimate, proper payment shall be made 

19 by, or to, the Secretary (as the case may 

20 be) as soon as practicable after the deter21 mination that such estimate was inac22 curate. Proper adjustment shall be made in 

23 the amount of any subsequent payments 

24 made under paragraph (1) to the extent 

25 that proper payment is not made under the 


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1 preceding sentence before such subsequent 

2 payments. 

3 ‘‘(ii) ADDITIONAL REPORTS.—The 

4 Secretary may require such additional peri5 odic reports of the information described in 

6 subparagraph (B) as the Secretary deter7 mines appropriate to facilitate timely ad8 justments under clause (i). 

9 ‘‘(D) DETERMINATION OF COST OF

10 EARNED INCOME TAX CREDIT.—For purposes 

11 of this subsection, the cost to Puerto Rico of 

12 the earned income tax credit shall be deter13 mined by the Secretary on the basis of the laws 

14 of Puerto Rico and shall include reductions in 

15 revenues received by Puerto Rico by reason of 

16 such credit and refunds attributable to such 

17 credit, but shall not include any administrative 

18 costs with respect to such credit. 

19 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS20 TEMS.— 

21 ‘‘(1) IN GENERAL.—With respect to calendar 

22 year 2021 and each calendar year thereafter, the 

23 Secretary shall, except as otherwise provided in this 

24 subsection, make payments to the Virgin Islands, 


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1 Guam, and the Commonwealth of the Northern Mar2 iana Islands equal to— 

3 ‘‘(A) 75 percent of the cost to such posses4 sion of the earned income tax credit for taxable 

5 years beginning in or with such calendar year, 

6 plus 

7 ‘‘(B) in the case of calendar years 2021 

8 through 2025, the lesser of— 

9 ‘‘(i) the expenditures made by such 

10 possession during such calendar year for 

11 education efforts with respect to individual 

12 taxpayers and tax return preparers relat13 ing to such earned income tax credit, or 

14 ‘‘(ii) $50,000. 

15 ‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 

16 similar to the rules of subparagraphs (A), (B), (C), 

17 and (D) of subsection (a)(4) shall apply for purposes 

18 of this subsection. 

19 ‘‘(c) AMERICAN SAMOA.— 

20 ‘‘(1) IN GENERAL.—With respect to calendar 

21 year 2021 and each calendar year thereafter, the 

22 Secretary shall, except as otherwise provided in this 

23 subsection, make payments to American Samoa 

24 equal to— 

25 ‘‘(A) the lesser of— 


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1 ‘‘(i) 75 percent of the cost to Amer2 ican Samoa of the earned income tax cred3 it for taxable years beginning in or with 

4 such calendar year, or 

5 ‘‘(ii) $12,000,000, plus 

6 ‘‘(B) in the case of calendar years 2021 

7 through 2025, the lesser of— 

8 ‘‘(i) the expenditures made by Amer9 ican Samoa during such calendar year for 

10 education efforts with respect to individual 

11 taxpayers and tax return preparers relat12 ing to such earned income tax credit, or 

13 ‘‘(ii) $50,000. 

14 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN

15 AN EARNED INCOME TAX CREDIT.—The Secretary 

16 shall not make any payments under paragraph (1) 

17 with respect to any calendar year unless American 

18 Samoa has in effect an earned income tax credit for 

19 taxable years beginning in or with such calendar 

20 year which allows a refundable tax credit to individ21 uals on the basis of the taxpayer’s earned income 

22 which is designed to substantially increase workforce 

23 participation. 

24 ‘‘(3) INFLATION ADJUSTMENT.—In the case of 

25 any calendar year after 2021, the $12,000,000 


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1 amount in paragraph (1)(A)(ii) shall be increased by 

2 an amount equal to— 

3 ‘‘(A) such dollar amount, multiplied by— 

4 ‘‘(B) the cost-of-living adjustment deter5 mined under section 1(f)(3) for such calendar 

6 year, determined by substituting ‘calendar year 

7 2020’ for ‘calendar year 2016’ in subparagraph 

8 (A)(ii) thereof. 

9 Any increase determined under this clause shall be 

10 rounded to the nearest multiple of $100,000. 

11 ‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 

12 similar to the rules of subparagraphs (A), (B), (C), 

13 and (D) of subsection (a)(4) shall apply for purposes 

14 of this subsection. 

15 ‘‘(d) TREATMENT OF PAYMENTS.—For purposes of 

16 section 1324 of title 31, United States Code, the payments 

17 under this section shall be treated in the same manner 

18 as a refund due from a credit provision referred to in sub19 section (b)(2) of such section.’’. 

20 (b) CLERICAL AMENDMENT.—The table of sections 

21 for chapter 77 of such Code is amended by adding at the 

22 end the following new item: 

‘‘Sec. 7529. Application of earned income tax credit to possessions of the 

United States.’’. 


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1 LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR

2 PUERTO RICO

3 SEC. 105. (a) IN GENERAL.—For purposes of section 

4 42 of the Internal Revenue Code of 1986, the State hous5 ing credit ceiling for Puerto Rico for calendar year 2020 

6 shall be increased by $50,000,000. 

7 (b) QUALIFIED PUERTO RICO DISASTER ZONES

8 TREATED AS DIFFICULT DEVELOPMENT AREAS.— 

9 (1) IN GENERAL.—For purposes of section 42 

10 of the Internal Revenue Code of 1986, in the case 

11 of a qualified building placed in service in a qualified 

12 Puerto Rico disaster zone (as defined in section 

13 102), such area shall be treated as a difficult devel14 opment area under subclause (I) of section 

15 42(d)(5)(B)(iii) but shall not be taken into account 

16 for purposes of applying the limitation under sub17 clause (II) of such section. 

18 (2) QUALIFIED BUILDING.—For purposes of 

19 this subsection, the term ‘‘qualified building’’ means 

20 any building which is allocated a housing credit dol21 lar amount during calendar year 2020 or 2021. 

22 (3) OTHER DEFINITIONS.—Terms used in this 

23 section which are also used in section 42 of the In24 ternal Revenue Code of 1986 shall have the same 


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1 meaning when used in this section as when used in 

2 such section 42. 

3 NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO

4 RICO

5 SEC. 106. (a) IN GENERAL.—For purposes of section 

6 45D of the Internal Revenue Code of 1986— 

7 (1) the new markets tax credit limitation other8 wise determined under subsection (f)(1) thereof for 

9 each of 2020 and 2021 shall be increased by 

10 $500,000,000, to be allocated among specified com11 munity development entities to make qualified low12 income community investments in Puerto Rico, and 

13 (2) section 45D(f)(3) shall be applied— 

14 (A) separately with respect to the amounts 

15 of the increases under paragraph (1), and 

16 (B) solely with respect to the amounts of 

17 the increases described in subparagraph (A), 

18 the last sentence of such section shall not pre19 vent such amounts from being carried to cal20 endar year 2026. 

21 (b) SPECIFIED COMMUNITY DEVELOPMENT ENTI22 TIES.—For purposes of this section, the term ‘‘specified 

23 community development entity’’ means any qualified com24 munity development entity if such entity has a history of 

25 making qualified low-income community investments in 

26 federally declared disaster areas or Puerto Rico. 


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1 (c) OTHER DEFINITIONS.—Terms used in this sec2 tion which are also used in section 45D of the Internal 

3 Revenue Code of 1986 shall have the same meaning when 

4 used in this section as when used in such section 45D. 

5 COVER OVER OF DISTILLED SPIRITS TAXES

6 SEC. 107. (a) REPEAL OF LIMITATION ON COVER

7 OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO

8 AND VIRGIN ISLANDS.— 

9 (1) IN GENERAL.—Section 7652 of the Internal 

10 Revenue Code of 1986 is amended by striking sub11 section (f) and by redesignating subsections (g) and 

12 (h) as subsections (f) and (g), respectively. 

13 (2) CONFORMING AMENDMENT.—Section 

14 7652(f)(1) of such Code, as redesignated by para15 graph (1), is amended by— 

16 (A) striking subparagraph (B), and 

17 (B) by striking ‘‘as if—’’ and all that fol18 lows through ‘‘the use and tax’’ and inserting 

19 ‘‘as if the use and tax’’. 

20 (3) EFFECTIVE DATE.—The amendments made 

21 by this subsection shall apply to distilled spirits 

22 brought into the United States after December 31, 

23 2019. 

24 (b) TRANSFER TO PUERTO RICO CONSERVATION

25 TRUST FUND OF PORTION OF PUERTO RICO RUM COVER

26 OVER.— 


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1 (1) IN GENERAL.—Section 7652(e) of the Inter2 nal Revenue Code of 1986 is amended by redesig3 nating paragraphs (3), (4), and (5) as paragraphs 

4 (4), (5), and (6), respectively, and by inserting after 

5 paragraph (2) the following new paragraph: 

6 ‘‘(2) TRANSFER TO PUERTO RICO CONSERVA7 TION TRUST FUND OF PORTION OF RUM COVER

8 OVER.— 

9 ‘‘(A) IN GENERAL.—From any amount 

10 otherwise required to be covered over to the 

11 treasury of Puerto Rico under this section with 

12 respect to taxes collected on rum under section 

13 5001(a)(1) or subsection (a) of this section, the 

14 Secretary of the Treasury shall transfer to the 

15 Puerto Rico Conservation Trust Fund an 

16 amount equal to $0.46 per proof gallon of rum 

17 to which such cover over is attributable. Any 

18 amount transferred under the preceding sen19 tence shall be treated for purposes of this sec20 tion (other than this paragraph) as having been 

21 covered over to the treasury of Puerto Rico. 

22 ‘‘(B) PUERTO RICO CONSERVATION TRUST

23 FUND.—For purposes of this section, the term 

24 ‘Puerto Rico Conservation Trust Fund’ means 

25 the fund established pursuant to a MemoVerDate Sep 11 2014 22:21 Feb 11, 2020 Jkt 099200 PO 00000 Frm 00045 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.PCS H5687

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1 randum of Understanding between the United 

2 States Department of the Interior and the 

3 Commonwealth of Puerto Rico, dated December 

4 24, 1968.’’. 

5 (2) EFFECTIVE DATE.—The amendments made 

6 by this section shall apply to rum brought into the 

7 United States after December 31, 2019. 

8 (c) COVER OVER DETERMINED WITHOUT REGARD

9 TO CERTAIN RATE REDUCTIONS.— 

10 (1) IN GENERAL.—Section 7652 of the Internal 

11 Revenue Code of 1986, as amended by subsection 

12 (a)(1), is amended by adding at the end the fol13 lowing new subsection: 

14 ‘‘(h) COVER OVER DETERMINED WITHOUT REGARD

15 TO CERTAIN RATE REDUCTIONS.—For purposes of sub16 sections (a)(3), (b)(3), and (e), the amount of taxes im17 posed and collected under section 5001(a)(1) shall be de18 termined without regard to section 5001(c).’’. 

19 (2) CONFORMING AMENDMENT.—Section 

20 7652(e) of such Code, as amended by subsection 

21 (b)(1), is amended by striking paragraph (6). 

22 (3) EFFECTIVE DATE.—The amendments made 

23 by this subsection shall take effect as if included in 

24 section 13807 of Public Law 115–97. 


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1 EMPLOYEE RETENTION CREDIT WITH RESPECT TO INDI2 VIDUALS EMPLOYED IN THE QUALIFIED PUERTO

3 RICO DISASTER ZONE

4 SEC. 108. (a) IN GENERAL.—The Secretary of the 

5 Treasury shall pay to Puerto Rico the amount determined 

6 under subsection (b) for the purpose of providing an em7 ployee retention credit with respect to individuals em8 ployed in a qualified Puerto Rico disaster zone (as defined 

9 in section 102). The preceding sentence shall not apply 

10 unless Puerto Rico has a plan for implementing such em11 ployee retention credit— 

12 (1) which is similar to the plan approved under 

13 section 504(d)(1)(B) of the Disaster Tax Relief and 

14 Airport and Airway Extension Act of 2017, 

15 (2) under which Puerto Rico will promptly dis16 tribute such payments to its residents, and 

17 (3) which has been approved by the Secretary 

18 of the Treasury for purposes of this section. 

19 (b) DETERMINATION OF PAYMENT AMOUNT.— 

20 (1) IN GENERAL.—The amount determined 

21 under this subsection is the product of— 

22 (A) the aggregate amount of payments 

23 made under section 504(d)(1)(B) of the Dis24 aster Tax Relief and Airport and Airway Exten25 sion Act of 2017, multiplied by 


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1 (B) the population adjustment ratio. 

2 (2) POPULATION ADJUSTMENT RATIO.—For 

3 purposes of this subsection, the term population ad4 justment ratio means the ratio of— 

5 (A) the number of individuals estimated by 

6 the Secretary of the Treasury to have been 

7 present in the qualified Puerto Rico disaster 

8 zone (as defined in section 102), over 

9 (B) the number of individuals estimated by 

10 the Secretary of the Treasury to have been 

11 present in the Hurricane Maria disaster zone 

12 (as defined in section 501(c) of the Disaster 

13 Tax Relief and Airport and Airway Extension 

14 Act of 2017). 

15 (c) REPORT TO CONGRESS.—Not later than 90 days 

16 after substantially all of the employee retention credits 

17 under this section have been paid or allowed to taxpayers 

18 in Puerto Rico, the Secretary of the Treasury of Puerto 

19 Rico shall submit a written report to Congress docu20 menting the implementation of such credits. 

21 DIVISION C—BUDGETARY EFFECTS 

22 BUDGETARY EFFECTS

23 SEC. 101. (a) IN GENERAL.—The budgetary effects 

24 of division B and each succeeding division shall not be enVerDate Sep 11 2014 22:21 Feb 11, 2020 Jkt 099200 PO 00000 Frm 00048 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.PCS H5687

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1 tered on either PAYGO scorecard maintained pursuant to 

2 section 4(d) of the Statutory Pay-As-You-Go Act of 2010. 

3 (b) SENATE PAYGO SCORECARDS.—The budgetary 

4 effects of division B and each succeeding division shall not 

5 be entered on any PAYGO scorecard maintained for pur6 poses of section 4106 of H. Con. Res. 71 (115th Con7 gress). 

8 (c) CLASSIFICATION OF BUDGETARY EFFECTS.— 

9 Notwithstanding Rule 3 of the Budget Scorekeeping 

10 Guidelines set forth in the joint explanatory statement of 

11 the committee of conference accompanying Conference Re12 port 105–217 and section 250(c)(8) of the Balanced 

13 Budget and Emergency Deficit Control Act of 1985, the 

14 budgetary effects of division B and each succeeding divi15 sion shall not be estimated— 

16 (1) for purposes of section 251 of such Act; and 

17 (2) for purposes of paragraph (4)(C) of section 

18 3 of the Statutory Pay-As-You-Go Act of 2010 as 

19 being included in an appropriation Act. 

Passed the House of Representatives February 7, 

2020. 

Attest: CHERYL L. JOHNSON, 

Clerk. 


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Calendar No. 416 

116TH CONGRESS 

2D SESSION H. R. 5687 

AN ACT 

Making emergency supplemental appropriations for 

for other purposes. the fiscal year ending September 30, 2020, and 

FEBRUARY 11, 2020 

Read the second time and placed on the calendar 


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