I 

116TH CONGRESS 

2D SESSION H. R. 5687 

Making emergency supplemental appropriations for the fiscal year ending 

September 30, 2020, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 28, 2020 

Mrs. LOWEY introduced the following bill; which was referred to the Committee on Appropriations, and in addition to the Committees on the 

Budget, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions 

as fall within the jurisdiction of the committee concerned 

A BILL 

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 SHORT TITLE

4 SECTION 1. This Act may be cited as the ‘‘Emergency 

5 Supplemental Appropriations for Disaster Relief and 

6 Puerto Rico Disaster Tax Relief Act, 2020’’. 

7 TABLE OF CONTENTS

8 SEC. 2. 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 REFERENCES

2 SEC. 3. Except as expressly provided otherwise, any 

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

4 Act shall be treated as referring only to the provisions of 

5 that division. 

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 02:17 Jan 29, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.IH 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, to remain available until expended, for nec6 essary expenses related to providing technical assistance 

7 related to natural disasters in U.S. territories, including 

8 technical assistance related to electric grids: Provided, 

9 That such amount is designated by the Congress as being 

10 for an emergency requirement pursuant to section 

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

12 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 to remain available through September 30, 2022, for as2 sisting in meeting the educational needs of individuals af3 fected by a covered disaster or emergency: Provided, That 

4 such assistance shall be provided through any of the pro5 grams authorized under this heading in title VIII of sub6 division 1 of division B of the Bipartisan Budget Act of 

7 2018 (Public Law 115–123; 132 Stat. 95), as amended 

8 by section 201 of this Act, as determined by the Secretary 

9 of Education, and subject to the terms and conditions that 

10 applied to those programs, except that references to dates 

11 and school years in such Act shall be deemed to be the 

12 corresponding dates and school years for the covered dis13 aster or emergency: Provided further, That the Secretary 

14 of Education may determine the amounts to be used for 

15 each such program and shall notify the Committees on Ap16 propriations of the House of Representatives and the Sen17 ate of these amounts not later than 7 days prior to obliga18 tion: Provided further, That $1,000,000 of the funds made 

19 available under this heading, to remain available until ex20 pended, shall be transferred to the Office of the Inspector 

21 General of the Department of Education for oversight of 

22 activities supported with funds appropriated under this 

23 heading, and up to $500,000 of the funds made available 

24 under this heading shall be for program administration: 

25 Provided further, That such amount is designated by the 


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1 Congress as being for an emergency requirement pursuant 

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

3 Emergency Deficit Control Act of 1985. 

4 GENERAL PROVISIONS—THIS TITLE

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

6 ‘‘Department of Education—Hurricane Education Recov7 ery’’ under title VIII of subdivision 1 of division B of the 

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

9 Stat. 95) is amended— 

10 (1) in paragraph (2)— 

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

12 after the semicolon; 

13 (B) in subparagraph (J) by inserting 

14 ‘‘and’’ at the end; and 

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

16 ‘‘(K) assistance provided to an eligible en17 tity under paragraph (1)(A) that was affected 

18 by Hurricane Maria or earthquakes occurring 

19 in calendar years 2019 and 2020 as of the date 

20 of enactment of the ‘Emergency Supplemental 

21 Appropriations for Disaster Relief Act, 2020’, 

22 to assist with restarting school operations, in23 cluding assistance provided to an eligible entity 

24 before the date of enactment of the ‘Emergency 

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1 lief Act, 2020’, may be used by the eligible enti2 ty to pay the non-Federal share of a project de3 scribed in section 406 of the Robert T. Stafford 

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

5 5172), notwithstanding section 102(e)(3)(A) of 

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

7 (119 Stat. 2794);’’; 

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

9 the semicolon; 

10 (3) by redesignating paragraph (10) as para11 graph (11); and 

12 (4) by inserting after paragraph (9) the fol13 lowing: 

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

15 (3) is insufficient to meet the need for such assist16 ance as demonstrated by applications submitted by 

17 eligible entities, the Secretary may use additional 

18 funds available under this heading to fully fund ap19 proved applications; and’’. 

20 (b) Amounts repurposed pursuant to the amendments 

21 made by subsection (a) that were previously designated 

22 by the Congress as an emergency requirement pursuant 

23 to the Balanced Budget and Emergency Deficit Control 

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

25 an emergency requirement pursuant to section 


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1 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

2 Deficit Control Act of 1985. 

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

4 activities authorized under ‘‘Department of Education— 

5 Hurricane Education Recovery’’ in title VIII of subdivi6 sion 1 of division B of the Bipartisan Budget Act of 2018 

7 (Public Law 115–123; 132 Stat. 95) may be used to ad8 dress unmet needs, as determined by the Secretary, for 

9 that heading in this Act and in the Additional Supple10 mental Appropriations for Disaster Relief Act, 2019 (Pub11 lic Law 116–20; 133 Stat. 890). In addition, any funds 

12 provided under the heading ‘‘Department of Education— 

13 Hurricane Education Recovery’’ in this Act that are allo14 cated in response to a covered disaster or emergency may 

15 be used interchangeably and without limitation for the 

16 same activities related to Hurricanes Maria and Irma. 

17 (b) Amounts repurposed pursuant to this section that 

18 were previously designated by the Congress, respectively, 

19 as an emergency requirement or as being for disaster relief 

20 pursuant to the Balanced Budget and Emergency Deficit 

21 Control Act are designated by the Congress as being for 

22 an emergency requirement pursuant to section 

23 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

24 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, to remain available until 

19 expended, for necessary expenses for activities authorized 

20 under title I of the Housing and Community Development 

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

22 relief, long-term recovery, restoration of infrastructure 

23 and housing, economic revitalization, and mitigation in the 

24 most impacted and distressed areas resulting from an 

25 emergency declaration relating to earthquakes that ocVerDate Sep 11 2014 02:17 Jan 29, 2020 Jkt 099200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.IH H5687

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1 curred in 2020 or a declaration of a major disaster that 

2 occurred in 2020 pursuant to the Robert T. Stafford Dis3 aster Relief and Emergency Assistance Act (42 U.S.C. 

4 5121 et seq.): Provided, That funds shall be awarded di5 rectly to the State, unit of general local government, or 

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

7 the Housing and Community Development Act of 1974) 

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

9 in determining the amount allocated under this heading 

10 for any grantee, the Secretary shall include an additional 

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

12 the amount allocated for such grantee for unmet needs: 

13 Provided further, That the Secretary shall allocate for 

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

15 for assistance under this heading no later than 60 days 

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

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

18 Secretary may extend the deadline in the preceding pro19 viso by an additional 30 days if the Secretary jointly cer20 tifies with the Administrator of the Federal Emergency 

21 Management Agency for each such extension, that the 

22 Federal Emergency Management Agency has not made 

23 sufficient information available to the Secretary regarding 

24 relevant unmet recovery needs to make allocations in ac25 cordance with such deadlines: Provided further, That not 


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

2 Secretary shall transmit to the Committees on Appropria3 tions of the House of Representatives and the Senate, and 

4 publish in the Federal Register such certification: Pro5 vided further, That not later than 90 days after the alloca6 tion of funds made to a grantee under this heading and 

7 before the Secretary obligates any of such funds for a 

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

9 for approval detailing the proposed use of all funds, in10 cluding criteria for eligibility and how the use of these 

11 funds will address long-term recovery and restoration of 

12 infrastructure and housing, economic revitalization, and 

13 mitigation in the most impacted and distressed areas: Pro14 vided further, That the Secretary shall approve or dis15 approve such plan not later than 60 days after submission 

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

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

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

19 3 days after such disapproval the Secretary shall inform 

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

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

22 criteria for approval: Provided further, That the Secretary 

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

24 date of disapproval, permit amendments to, or the resub25 mission of, any plan that is disapproved: Provided further, 


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1 That the Secretary shall approve or disapprove a plan 

2 amendment not later than 30 days after receipt of such 

3 amendments or resubmission: Provided further, That the 

4 Secretary shall ensure that all grant agreements necessary 

5 for prompt disbursement of funds allocated to a grantee 

6 are executed no later than 60 days after the date of ap7 proval of a grantee’s plan: Provided further, That prior 

8 to making any grant of funds provided under this heading 

9 the Secretary, (1) must receive from the grantee informa10 tion that allows the Secretary to certify that such grantee 

11 has in place proficient financial controls and procurement 

12 processes and has established adequate procedures to pre13 vent any duplication of benefits as defined by section 312 

14 of the Robert T. Stafford Disaster Relief and Emergency 

15 Assistance Act (42 U.S.C. 5155), to ensure timely expend16 iture of funds, to maintain comprehensive websites regard17 ing all disaster recovery activities assisted with these 

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

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

20 has in place such controls, processes and procedure: Pro21 vided further, That the Secretary shall not prohibit the 

22 use of funds made available under this heading for non23 Federal share as authorized by section 105(a)(9) of the 

24 Housing and Community Development Act of 1974 (42 

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


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1 amounts made available under this heading, grantees may 

2 establish grant programs to assist small businesses for 

3 working capital purposes to aid in recovery: Provided fur4 ther, That with respect to any such duplication of benefits, 

5 the Secretary shall act in accordance with section 1210 

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

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

8 of the Robert T. Stafford Disaster Relief and Emergency 

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

10 the Secretary shall require grantees to maintain on a pub11 lic website information containing common reporting cri12 teria established by the Department that permits individ13 uals and entities awaiting assistance and the general pub14 lic to see how all grant funds are used, including copies 

15 of all relevant procurement documents, grantee adminis16 trative contracts and details of ongoing procurement proc17 esses, as determined by the Secretary: Provided further, 

18 That such funds may not be used for activities reimburs19 able by, or for which funds have been made available by, 

20 the Federal Emergency Management Agency or the Army 

21 Corps of Engineers: Provided further, That funds allocated 

22 under this heading shall not be considered relevant to the 

23 non-disaster formula allocations made pursuant to section 

24 106 of the Housing and Community Development Act of 

25 1974 (42 U.S.C. 5306): Provided further, That a State, 


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

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

3 Provided further, That in administering the funds under 

4 this heading, the Secretary of Housing and Urban Devel5 opment may waive, or specify alternative requirements for, 

6 any provision of any statute or regulation that the Sec7 retary administers in connection with the obligation by the 

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

9 for any requirements related to fair housing, non10 discrimination, labor standards, the environment, and any 

11 timelines specified under this heading), if the Secretary 

12 finds that good cause exists for the waiver or alternative 

13 requirement and such waiver or alternative requirement 

14 would not be inconsistent with the overall purpose of title 

15 I of the Housing and Community Development Act of 

16 1974: Provided further, That, notwithstanding the pre17 ceding proviso, recipients of funds provided under this 

18 heading that use such funds to supplement Federal assist19 ance provided under section 402, 403, 404, 406, 407, 

20 408(c)(4), or 502 of the Robert T. Stafford Disaster Re21 lief and Emergency Assistance Act (42 U.S.C. 5121 et 

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

23 environmental review, approval, or permit performed by 

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1 mental review, approval or permit: Provided further, That, 

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

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

4 5304(g)(2)), the Secretary may, upon receipt of a request 

5 for release of funds and certification, immediately approve 

6 the release of funds for an activity or project assisted 

7 under this heading if the recipient has adopted an environ8 mental review, approval or permit under the preceding 

9 proviso or the activity or project is categorically excluded 

10 from review under the National Environmental Policy Act 

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

12 the Secretary shall publish via notice in the Federal Reg13 ister any waiver, or alternative requirement, to any statute 

14 or regulation that the Secretary administers pursuant to 

15 title I of the Housing and Community Development Act 

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

17 such waiver or alternative requirement: Provided further, 

18 That of the amounts made available under this heading, 

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

20 building and technical assistance, including assistance on 

21 contracting and procurement processes, to support States, 

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

23 their subrecipients) that receive allocations pursuant to 

24 this heading, or may receive similar allocations for disaster 

25 recovery in future appropriations Acts: Provided further, 


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1 That of the amounts made available under this heading, 

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

3 ‘‘Department of Housing and Urban Development—Pro4 gram Office Salaries and Expenses—Community Planning 

5 and Development’’ for necessary costs, including informa6 tion technology costs, of administering and overseeing the 

7 obligation and expenditure of amounts under this heading: 

8 Provided further, That the amount specified in the pre9 ceding proviso shall be combined with funds appropriated 

10 under the same heading in prior appropriations Acts with11 out limitation: Provided further, That the Secretary shall 

12 transmit each certification made under the authorities 

13 provided in this Act to the Committees on Appropriations 

14 of the House of Representatives and the Senate no later 

15 than 3 days after making any such certification: Provided 

16 further, That such amount is designated by the Congress 

17 as being for an emergency requirement pursuant to sec18 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer19 gency Deficit Control Act of 1985: Provided further, That 

20 amounts repurposed under this heading that were pre21 viously designated by the Congress as an emergency re22 quirement pursuant to the Balanced Budget and Emer23 gency Deficit Control Act are designated by the Congress 

24 as an emergency requirement pursuant to section 


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1 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

2 Deficit Control Act of 1985. 

3 GENERAL PROVISIONS—THIS TITLE 

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

5 of Housing and Urban Development—Community Plan6 ning and Development—Community Development Fund’’, 

7 $1,260,000,000, to remain available until expended, which 

8 amounts shall be allocated and used under the same au9 thority and conditions as the additional appropriations 

10 under the heading ‘‘Department of Housing and Urban 

11 Development—Community Planning and Development— 

12 Community Development Fund’’ of title XI of the Addi13 tional Supplemental Appropriations for Disaster Relief 

14 Act, 2019 (Public Law 116–20; 133 Stat. 896): Provided, 

15 That not less than $1,530,000,000 of the funds made 

16 available in this section and under the heading ‘‘Depart17 ment of Housing and Urban Development—Community 

18 Planning and Development—Community Development 

19 Fund’’ of title XI of the Additional Supplemental Appro20 priations for Disaster Relief Act, 2019 (Public Law 116– 

21 20) shall be allocated to grantees, no later than 60 days 

22 after the date of enactment of this Act, for mitigation ac23 tivities in the most impacted and distressed areas resulting 

24 from a major disaster that occurred in 2018 or 2019: Pro25 vided further, That such allocations shall be made in the 


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1 same proportion that the amount of funds each grantee 

2 received under this section, under the heading ‘‘Depart3 ment of Housing and Urban Development—Community 

4 Planning and Development—Community Development 

5 Fund’’ of title XI of the Additional Supplemental Appro6 priations for Disaster Relief Act, 2019 (Public Law 116– 

7 20), and under the same heading in division I of Public 

8 Law 115–254 bears to the amount of all funds provided 

9 to all grantees that received allocations for disasters that 

10 occurred in 2018 or 2019: Provided further, That none 

11 of the funds made available under this section or under 

12 the heading ‘‘Department of Housing and Urban Develop13 ment—Community Planning and Development—Commu14 nity Development Fund’’ of title XI of the Additional Sup15 plemental Appropriations for Disaster Relief Act, 2019 

16 (Public Law 116–20) may be used for any part of a major 

17 disaster that was declared in 2020: Provided further, That 

18 in administering funds made available under this section 

19 and title XI of the Additional Supplemental Appropria20 tions for Disaster Relief Act, 2019 (Public Law 116–20), 

21 the fourth proviso under the heading ‘‘Department of 

22 Housing and Urban Development—Community Planning 

23 and Development—Community Development Fund’’ in 

24 Public Law 116–20 and the first proviso of section 1102 

25 of such Public Law shall have no force or effect: Provided 


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1 further, That such amount is designated by the Congress 

2 as being for an emergency requirement pursuant to sec3 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer4 gency Deficit Control Act of 1985: Provided further, That 

5 amounts repurposed by this section that were previously 

6 designated by the Congress as an emergency requirement 

7 or as being for disaster relief pursuant to the Balanced 

8 Budget and Emergency Deficit Control Act are 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 or as being 

12 for disaster relief pursuant to section 251(b)(2)(D) of the 

13 Balanced Budget and Emergency Deficit Control Act of 

14 1985. 

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

16 activities authorized under title I of the Housing and Com17 munity Development Act of 1974 (42 U.S.C. 5301 et seq.) 

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

19 of infrastructure and housing, economic revitalization, and 

20 mitigation in the most impacted and distressed areas re21 sulting from a major disaster, including funds provided 

22 under the heading ‘‘Department of Housing and Urban 

23 Development—Community Planning and Development— 

24 Community Development Fund’’ in prior appropriations 

25 Acts, that were allocated in response to Hurricanes Irma 


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1 and Maria, may be used interchangeably and without limi2 tation for the same activities funded under the heading 

3 ‘‘Department of Housing and Urban Development—Com4 munity Planning and Development—Community Develop5 ment Fund’’ in this Act. In addition, any funds provided 

6 under the heading ‘‘Department of Housing and Urban 

7 Development—Community Planning and Development— 

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

9 interchangeably and without limitation for the same activi10 ties in the most impacted and distressed areas related to 

11 Hurricanes Irma and Maria. 

12 (b)(1) Until the date on which the Secretary of Hous13 ing and Urban Development publishes a Federal Register 

14 Notice implementing this provision— 

15 (A) grantees may submit for approval by the 

16 Secretary of Housing and Urban Development re17 vised plans for the use of funds related to Hurri18 canes Irma and Maria that expand the eligible bene19 ficiaries of existing programs contained in such pre20 viously approved plans to include those activities 

21 funded under the heading ‘‘Department of Housing 

22 and Urban Development—Community Planning and 

23 Development—Community Development Fund’’ in 

24 this Act; and 


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1 (B) approval of any such revised plans shall in2 clude the execution of revised grant terms and con3 ditions as necessary. 

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

5 the implementing Notice, any plan revisions shall 

6 follow the requirements contained in such Notice. 

7 (c) Amounts repurposed by this section that were pre8 viously designated by the Congress as an emergency re9 quirement or as being for disaster relief pursuant to the 

10 Balanced Budget and Emergency Deficit Control Act are 

11 designated by the Congress as being for an emergency re12 quirement pursuant to section 251(b)(2)(A)(i) of the Bal13 anced Budget and Emergency Deficit Control Act of 1985 

14 or as being for disaster relief pursuant to section 

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

16 Deficit Control Act of 1985. 

17 SEC. 303. For funds appropriated under the heading 

18 ‘‘Department of Housing and Urban Development—Com19 munity Planning and Development—Community Develop20 ment Fund’’ in subdivision 1 of division B of the Bipar21 tisan Budget Act of 2018 (Public Law 115–123) or the 

22 Additional Supplemental Appropriations for Disaster Re23 lief Act, 2019 (Public Law 116–20), the Secretary shall 

24 execute all grant agreements for disbursement of funds 

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


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1 of approval of a grantee’s plan for the use of funds: Pro2 vided, That amounts repurposed by this section that were 

3 previously designated as an emergency requirement or as 

4 being for disaster relief pursuant to the Balanced Budget 

5 and Emergency Deficit Control Act of 1985 are des6 ignated 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 or as being for disaster relief pursuant to section 

10 251(b)(2)(D) of the Balanced Budget and Emergency 

11 Deficit Control Act of 1985. 

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

13 Development, the Secretary of Energy, the Administrator 

14 of the Federal Emergency Management Agency, and other 

15 Federal partners, shall complete the interagency consulta16 tion and coordination of Federal investments necessary for 

17 the Secretary of Housing and Urban Development to de18 velop administrative requirements for funds provided for 

19 enhanced or improved electrical power systems under the 

20 heading ‘‘Department of Housing and Urban Develop21 ment—Community Planning and Development—Commu22 nity Development Fund’’ in title XI of subdivision 1 of 

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

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

25 enactment of this Act. 


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1 (b) With respect to amounts made available for en2 hanced or improved electrical power systems under the 

3 heading ‘‘Department of Housing and Urban Develop4 ment—Community Planning and Development—Commu5 nity Development Fund’’ in title XI of subdivision 1 of 

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

7 Law 115–123), the Secretary of Housing and Urban De8 velopment shall publish in the Federal Register the alloca9 tions to all eligible grantees, and the necessary administra10 tive requirements applicable to such allocations no later 

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

12 (c) Amounts repurposed pursuant to this section that 

13 were previously designated by the Congress as an emer14 gency requirement or as being for disaster relief pursuant 

15 to the Balanced Budget and Emergency Deficit Control 

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

17 an emergency requirement pursuant to section 

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

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

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

21 and Emergency Deficit Control Act of 1985. 

22 TITLE IV—GENERAL PROVISIONS—THIS ACT 

23 SEC. 401. In addition to other amounts made avail24 able by section 309 of division A of the Additional Supple25 mental Appropriations for Disaster Relief Requirements 


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

2 section 104 of title I of the Additional Supplemental Ap3 propriations for Disaster Relief Act, 2019 (Public Law 

4 116–20; 133 Stat. 874), there is appropriated to the Sec5 retary, out of any moneys in the Treasury not otherwise 

6 appropriated, for the fiscal year ending September 30, 

7 2020, $40,000,000 to provide a grant to the Common8 wealth of Puerto Rico for disaster nutrition assistance in 

9 response to a major earthquake disaster or emergency des10 ignated by the President under the Robert T. Stafford 

11 Disaster Relief and Emergency Assistance Act (42 U.S.C. 

12 5121 et seq.): Provided, That the funds made available 

13 to the Commonwealth of Puerto Rico under this section 

14 shall remain available for obligation by the Commonwealth 

15 until September 30, 2021, and shall be in addition to 

16 funds otherwise made available: Provided further, That 

17 such amount is designated by the Congress as being for 

18 an emergency requirement pursuant to section 

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

20 Deficit Control Act of 1985. 

21 SEC. 402. (a) Section 20601 of the Bipartisan Budg22 et Act of 2018 (Public Law 115–123) is amended by strik23 ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335– 

24 USVI, and for all major disasters declared under the Rob25 ert T. Stafford Disaster Relief and Recovery Act (42 


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1 U.S.C. 5122) for Puerto Rico or the United States Virgin 

2 Islands during calendar year 2020’’. 

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

4 effect beginning on January 1, 2020. 

5 (c) Amounts repurposed by this section and the 

6 amendments made by this section that were previously 

7 designated by the Congress as an emergency requirement 

8 or as being for disaster relief pursuant to the Balanced 

9 Budget and Emergency Deficit Control Act of 1985 are 

10 designated by the Congress as being for an emergency re11 quirement pursuant to section 251(b)(2)(A)(i) of the Bal12 anced Budget and Emergency Deficit Control Act of 1985 

13 or as being for disaster relief pursuant to section 

14 251(b)(2)(D) of the Balanced Budget and Emergency 

15 Deficit Control Act of 1985. 

16 SEC. 403. Each amount appropriated or made avail17 able by this Act is in addition to amounts otherwise appro18 priated for the fiscal year involved. 

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

20 this Act shall remain available for obligation beyond the 

21 current fiscal year unless expressly so provided herein. 

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

23 the additional amounts appropriated by this Act to appro24 priations accounts shall be available under the authorities 


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1 and conditions applicable to such appropriations accounts 

2 for fiscal year 2020. 

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

4 Congress as being for an emergency requirement pursuant 

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

6 Emergency Deficit Control Act of 1985 shall be available 

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

8 President subsequently so designates all such amounts 

9 and transmits such designations to the Congress. 

10 SEC. 407. Any amount appropriated by this Act, des11 ignated by the Congress as an emergency requirement 

12 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg13 et and Emergency Deficit Control Act of 1985 and subse14 quently so designated by the President, and transferred 

15 pursuant to transfer authorities provided by this Act shall 

16 retain such designation. 

17 This division may be cited as the ‘‘Emergency Sup18 plemental Appropriations for Disaster Relief Act, 2020’’. 

19 DIVISION B—PUERTO RICO DISASTER TAX 

20 RELIEF ACT OF 2020 

21 SHORT TITLE

22 SEC. 101. 

23 This division may be cited as the ‘‘Puerto Rico Dis24 aster Tax Relief Act of 2020’’. 

25 QUALIFIED PUERTO RICO DISASTER ZONE DEFINED

26 SEC. 102. 


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1 For purposes of this division, the term ‘‘qualified 

2 Puerto Rico disaster zone’’ means any area— 

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

4 declared by the President under section 401 of the 

5 Robert T. Stafford Disaster Relief and Emergency 

6 Assistance Act by reason of the earthquakes occur7 ring in or near Puerto Rico beginning on December 

8 28, 2019, and ending on the date which is 60 days 

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

10 (2) which was determined by the President to 

11 warrant individual or individual and public assist12 ance from the Federal Government under such Act 

13 by reason of such earthquakes. 

14 CHILD TAX CREDIT FOR PUERTO RICO AND OTHER

15 POSSESSIONS OF THE UNITED STATES

16 SEC. 103. 

17 (a) PUERTO RICO.— 

18 (1) SAME TREATMENT OF FAMILIES IN PUERTO

19 RICO WITH ONE CHILD OR TWO CHILDREN THAT IS

20 CURRENTLY PROVIDED TO FAMILIES IN PUERTO

21 RICO WITH THREE OR MORE CHILDREN.—Section 

22 24(d) of the Internal Revenue Code of 1986 is 

23 amended by adding at the end the following new 

24 paragraph: 

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

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1 to Rico (within the meaning of section 937(a)) for 

2 the taxable year, paragraph (1)(B)(ii) shall be ap3 plied by substituting ‘1 or more qualifying children’ 

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

5 (2) EFFECTIVE DATE.—The amendment made 

6 by paragraph (1) shall apply to taxable years begin7 ning after December 31, 2019. 

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

9 the Treasury shall pay to each possession of the United 

10 States with a mirror code tax system amounts equal to 

11 the loss to that possession by reason of the application 

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

13 respect to taxable years beginning after 2019. Such 

14 amounts shall be determined by the Secretary of the 

15 Treasury based on information provided by the govern16 ment of the respective possession. 

17 (c) AMERICAN SAMOA.—The Secretary of the Treas18 ury shall pay to American Samoa amounts estimated by 

19 the Secretary of the Treasury as being equal to the aggre20 gate benefits that would have been provided to the resi21 dents of American Samoa by reason of the application of 

22 section 24 of such Code for taxable years beginning after 

23 2019 if the provisions of such section had been in effect 

24 in American Samoa. The preceding sentence shall not 

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


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1 approved by the Secretary of the Treasury, under which 

2 American Samoa will promptly distribute such payments 

3 to the residents of American Samoa in a manner which 

4 replicates to the greatest degree practicable the benefits 

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

6 (d) DEFINITIONS AND SPECIAL RULES.— 

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

8 against United States income taxes for any taxable 

9 year under section 24 of the Internal Revenue Code 

10 of 1986 to any person— 

11 (A) to whom a credit is allowed against 

12 taxes imposed by a possession with a mirror 

13 code tax system by reason of the application of 

14 section 24 of such Code in such possession for 

15 such taxable year, or 

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

17 plan described in subsection (c) with respect to 

18 such taxable year. 

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

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

21 means, with respect to any possession of the United 

22 States, the income tax system of such possession if 

23 the income tax liability of the residents of such pos24 session under such system is determined by refVerDate Sep 11 2014 02:17 Jan 29, 2020 Jkt 099200 PO 00000 Frm 00032 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.IH H5687

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1 erence to the income tax laws of the United States 

2 as if such possession were the United States. 

3 (3) TREATMENT OF PAYMENTS.—For purposes 

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

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

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

7 from the credit allowed under section 24 of the In8 ternal Revenue Code of 1986. 

9 APPLICATION OF EARNED INCOME TAX CREDIT IN

10 POSSESSIONS OF THE UNITED STATES

11 SEC. 104. 

12 (a) IN GENERAL.—Chapter 77 of the Internal Rev13 enue Code of 1986 is amended by adding at the end the 

14 following new section: 

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

16 TO POSSESSIONS OF THE UNITED STATES. 

17 ‘‘(a) PUERTO RICO.— 

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

19 year 2021 and each calendar year thereafter, the 

20 Secretary shall, except as otherwise provided in this 

21 subsection, make payments to Puerto Rico equal 

22 to— 

23 ‘‘(A) the specified matching amount for 

24 such calendar year, plus 

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

26 through 2025, the lesser of— 


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1 ‘‘(i) the expenditures made by Puerto 

2 Rico during such calendar year for edu3 cation efforts with respect to individual 

4 taxpayers and tax return preparers relat5 ing to the earned income tax credit, or 

6 ‘‘(ii) $1,000,000. 

7 ‘‘(2) REQUIREMENT TO REFORM EARNED IN8 COME TAX CREDIT.—The Secretary shall not make 

9 any payments under paragraph (1) with respect to 

10 any calendar year unless Puerto Rico has in effect 

11 an earned income tax credit for taxable years begin12 ning in or with such calendar year which (relative to 

13 the earned income tax credit which was in effect for 

14 taxable years beginning in or with calendar year 

15 2019) increases the percentage of earned income 

16 which is allowed as a credit for each group of indi17 viduals with respect to which such percentage is sep18 arately stated or determined in a manner designed 

19 to substantially increase workforce participation. 

20 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur21 poses of this subsection— 

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

23 matching amount’ means, with respect to any 

24 calendar year, the lesser of— 

25 ‘‘(i) the excess (if any) of— 


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1 ‘‘(I) the cost to Puerto Rico of 

2 the earned income tax credit for tax3 able years beginning in or with such 

4 calendar year, over 

5 ‘‘(II) the base amount for such 

6 calendar year, or 

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

8 the base amount for such calendar year. 

9 ‘‘(B) BASE AMOUNT.— 

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

11 case of calendar year 2021, the term ‘base 

12 amount’ means the greater of— 

13 ‘‘(I) the cost to Puerto Rico of 

14 the earned income tax credit for tax15 able years beginning in or with cal16 endar year 2019 (rounded to the 

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

18 ‘‘(II) $200,000,000. 

19 ‘‘(ii) INFLATION ADJUSTMENT.—In 

20 the case of any calendar year after 2021, 

21 the term ‘base amount’ means the dollar 

22 amount determined under clause (i) in23 creased by an amount equal to— 

24 ‘‘(I) such dollar amount, multi25 plied by— 


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1 ‘‘(II) the cost-of-living adjust2 ment determined under section 1(f)(3) 

3 for such calendar year, determined by 

4 substituting ‘calendar year 2020’ for 

5 ‘calendar year 2016’ in subparagraph 

6 (A)(ii) thereof. 

7 Any amount determined under this clause 

8 shall be rounded to the nearest multiple of 

9 $1,000,000. 

10 ‘‘(4) RULES RELATED TO PAYMENTS AND RE11 PORTS.— 

12 ‘‘(A) TIMING OF PAYMENTS.—The Sec13 retary shall make payments under paragraph 

14 (1) for any calendar year— 

15 ‘‘(i) after receipt of the report de16 scribed in subparagraph (B) for such cal17 endar year, and 

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

19 within a reasonable period of time before 

20 the due date for individual income tax re21 turns (as determined under the laws of 

22 Puerto Rico) for taxable years which began 

23 on the first day of such calendar year. 

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

25 calendar year 2021 and each calendar year 


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1 thereafter, Puerto Rico shall provide to the Sec2 retary a report which shall include— 

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

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

5 with respect to such calendar year, and 

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

7 respect to the preceding calendar year. 

8 ‘‘(C) ADJUSTMENTS.— 

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

10 any estimate of an amount is more or less 

11 than the actual amount as later deter12 mined and any payment under paragraph 

13 (1) was determined on the basis of such 

14 estimate, proper payment shall be made 

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

16 be) as soon as practicable after the deter17 mination that such estimate was inac18 curate. Proper adjustment shall be made in 

19 the amount of any subsequent payments 

20 made under paragraph (1) to the extent 

21 that proper payment is not made under the 

22 preceding sentence before such subsequent 

23 payments. 

24 ‘‘(ii) ADDITIONAL REPORTS.—The 

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1 odic reports of the information described in 

2 subparagraph (B) as the Secretary deter3 mines appropriate to facilitate timely ad4 justments under clause (i). 

5 ‘‘(D) DETERMINATION OF COST OF

6 EARNED INCOME TAX CREDIT.—For purposes 

7 of this subsection, the cost to Puerto Rico of 

8 the earned income tax credit shall be deter9 mined by the Secretary on the basis of the laws 

10 of Puerto Rico and shall include reductions in 

11 revenues received by Puerto Rico by reason of 

12 such credit and refunds attributable to such 

13 credit, but shall not include any administrative 

14 costs with respect to such credit. 

15 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS16 TEMS.— 

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

18 year 2021 and each calendar year thereafter, the 

19 Secretary shall, except as otherwise provided in this 

20 subsection, make payments to the Virgin Islands, 

21 Guam, and the Commonwealth of the Northern Mar22 iana Islands equal to— 

23 ‘‘(A) 75 percent of the cost to such posses24 sion of the earned income tax credit for taxable 


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1 years beginning in or with such calendar year, 

2 plus 

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

4 through 2025, the lesser of— 

5 ‘‘(i) the expenditures made by such 

6 possession during such calendar year for 

7 education efforts with respect to individual 

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

10 ‘‘(ii) $50,000. 

11 ‘‘(2) 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 ‘‘(c) AMERICAN SAMOA.— 

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

17 year 2021 and each calendar year thereafter, the 

18 Secretary shall, except as otherwise provided in this 

19 subsection, make payments to American Samoa 

20 equal to— 

21 ‘‘(A) the lesser of— 

22 ‘‘(i) 75 percent of the cost to Amer23 ican Samoa of the earned income tax cred24 it for taxable years beginning in or with 

25 such calendar year, or 


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1 ‘‘(ii) $12,000,000, plus 

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

3 through 2025, the lesser of— 

4 ‘‘(i) the expenditures made by Amer5 ican Samoa during such calendar year for 

6 education efforts with respect to individual 

7 taxpayers and tax return preparers relat8 ing to such earned income tax credit, or 

9 ‘‘(ii) $50,000. 

10 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN

11 AN EARNED INCOME TAX CREDIT.—The Secretary 

12 shall not make any payments under paragraph (1) 

13 with respect to any calendar year unless American 

14 Samoa has in effect an earned income tax credit for 

15 taxable years beginning in or with such calendar 

16 year which allows a refundable tax credit to individ17 uals on the basis of the taxpayer’s earned income 

18 which is designed to substantially increase workforce 

19 participation. 

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

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

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

23 an amount equal to— 

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


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1 ‘‘(B) the cost-of-living adjustment deter2 mined under section 1(f)(3) for such calendar 

3 year, determined by substituting ‘calendar year 

4 2020’ for ‘calendar year 2016’ in subparagraph 

5 (A)(ii) thereof. 

6 Any increase determined under this clause shall be 

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

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

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

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

11 of this subsection. 

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

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

14 under this section shall be treated in the same manner 

15 as a refund due from a credit provision referred to in sub16 section (b)(2) of such section.’’. 

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

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

19 end the following new item: 

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

United States.’’. 

20 LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR

21 PUERTO RICO

22 SEC. 105. 

23 (a) IN GENERAL.—For purposes of section 42 of the 

24 Internal Revenue Code of 1986, the State housing credit 


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1 ceiling for Puerto Rico for calendar year 2020 shall be 

2 increased by $50,000,000. 

3 (b) QUALIFIED PUERTO RICO DISASTER ZONES

4 TREATED AS DIFFICULT DEVELOPMENT AREAS.— 

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

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

7 of a qualified building placed in service in a qualified 

8 Puerto Rico disaster zone (as defined in section 

9 102), such area shall be treated as a difficult devel10 opment area under subclause (I) of section 

11 42(d)(5)(B)(iii) but shall not be taken into account 

12 for purposes of applying the limitation under sub13 clause (II) of such section. 

14 (2) QUALIFIED BUILDING.—For purposes of 

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

16 any building which is allocated a housing credit dol17 lar amount during calendar year 2020 or 2021. 

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

19 section which are also used in section 42 of the In20 ternal Revenue Code of 1986 shall have the same 

21 meaning when used in this section as when used in 

22 such section 42. 

23 NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO

24 RICO

25 SEC. 106. 


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1 (a) IN GENERAL.—For purposes of section 45D of 

2 the Internal Revenue Code of 1986— 

3 (1) the new markets tax credit limitation other4 wise determined under subsection (f)(1) thereof for 

5 each of 2020 and 2021 shall be increased by 

6 $500,000,000, to be allocated among specified com7 munity development entities to make qualified low8 income community investments in Puerto Rico, and 

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

10 (A) separately with respect to the amounts 

11 of the increases under paragraph (1), and 

12 (B) solely with respect to the amounts of 

13 the increases described in subparagraph (A), 

14 the last sentence of such section shall not pre15 vent such amounts from being carried to cal16 endar year 2026. 

17 (b) SPECIFIED COMMUNITY DEVELOPMENT ENTI18 TIES.—For purposes of this section, the term ‘‘specified 

19 community development entity’’ means any qualified com20 munity development entity if such entity has a history of 

21 making qualified low-income community investments in 

22 federally declared disaster areas or Puerto Rico. 

23 (c) OTHER DEFINITIONS.—Terms used in this sec24 tion which are also used in section 45D of the Internal 


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1 Revenue Code of 1986 shall have the same meaning when 

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

3 COVER OVER OF DISTILLED SPIRITS TAXES

4 SEC. 107. 

5 (a) REPEAL OF LIMITATION ON COVER OVER OF

6 DISTILLED SPIRITS TAXES TO PUERTO RICO AND VIRGIN

7 ISLANDS.— 

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

9 Revenue Code of 1986 is amended by striking sub10 section (f) and by redesignating subsections (g) and 

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

12 (2) CONFORMING AMENDMENT.—Section 

13 7652(f)(1) of such Code, as redesignated by para14 graph (1), is amended by— 

15 (A) striking subparagraph (B), and 

16 (B) by striking ‘‘as if—’’ and all that fol17 lows through ‘‘the use and tax’’ and inserting 

18 ‘‘as if the use and tax’’. 

19 (3) EFFECTIVE DATE.—The amendments made 

20 by this subsection shall apply to distilled spirits 

21 brought into the United States after December 31, 

22 2019. 

23 (b) TRANSFER TO PUERTO RICO CONSERVATION

24 TRUST FUND OF PORTION OF PUERTO RICO RUM COVER

25 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 

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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. 

5 (a) IN GENERAL.—The Secretary of the Treasury 

6 shall pay to Puerto Rico the amount determined under 

7 subsection (b) for the purpose of providing an employee 

8 retention credit with respect to individuals employed in a 

9 qualified Puerto Rico disaster zone (as defined in section 

10 102). The preceding sentence shall not apply unless Puer11 to Rico has a plan for implementing such employee reten12 tion credit— 

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

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

15 Airport and Airway Extension Act of 2017, 

16 (2) under which Puerto Rico will promptly dis17 tribute such payments to its residents, and 

18 (3) which has been approved by the Secretary 

19 of the Treasury for purposes of this section. 

20 (b) DETERMINATION OF PAYMENT AMOUNT.— 

21 (1) IN GENERAL.—The amount determined 

22 under this subsection is the product of— 

23 (A) the aggregate amount of payments 

24 made under section 504(d)(1)(B) of the DisVerDate Sep 11 2014 02:17 Jan 29, 2020 Jkt 099200 PO 00000 Frm 00047 Fmt 6652 Sfmt 6201 E:\BILLS\H5687.IH H5687

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1 aster Tax Relief and Airport and Airway Exten2 sion Act of 2017, multiplied by 

3 (B) the population adjustment ratio. 

4 (2) POPULATION ADJUSTMENT RATIO.—For 

5 purposes of this subsection, the term population ad6 justment ratio means the ratio of— 

7 (A) the number of individuals estimated by 

8 the Secretary of the Treasury to have been 

9 present in the qualified Puerto Rico disaster 

10 zone (as defined in section 102), over 

11 (B) the number of individuals estimated by 

12 the Secretary of the Treasury to have been 

13 present in the Hurricane Maria disaster zone 

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

15 Tax Relief and Airport and Airway Extension 

16 Act of 2017). 

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

18 after substantially all of the employee retention credits 

19 under this section have been paid or allowed to taxpayers 

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

21 Rico shall submit a written report to Congress docu22 menting the implementation of such credits. 


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1 DIVISION C—BUDGETARY EFFECTS 

2 BUDGETARY EFFECTS

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

4 of division B and each succeeding division shall not be en5 tered on either PAYGO scorecard maintained pursuant to 

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

7 (b) SENATE PAYGO SCORECARDS.—The budgetary 

8 effects of division B and each succeeding division shall not 

9 be entered on any PAYGO scorecard maintained for pur10 poses of section 4106 of H. Con. Res. 71 (115th Con11 gress). 

12 (c) CLASSIFICATION OF BUDGETARY EFFECTS.— 

13 Notwithstanding Rule 3 of the Budget Scorekeeping 

14 Guidelines set forth in the joint explanatory statement of 

15 the committee of conference accompanying Conference Re16 port 105–217 and section 250(c)(8) of the Balanced 

17 Budget and Emergency Deficit Control Act of 1985, the 

18 budgetary effects of division B and each succeeding divi19 sion shall not be estimated— 

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

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

22 3 of the Statutory Pay-As-You-Go Act of 2010 as 

23 being included in an appropriation Act. 

Æ 


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