116TH CONGRESS 

2D SESSION H. R. 5687 

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, 
2 

•HR 5687 EH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Emergency Supple3 mental Appropriations for Disaster Relief and Puerto Rico 

4 Disaster Tax Relief Act, 2020’’. 

5 SEC. 2. TABLE OF CONTENTS. 

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

DIVISION A—EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR 

DISASTER RELIEF ACT, 2020 

DIVISION B—PUERTO RICO DISASTER TAX RELIEF ACT OF 2020 

DIVISION C—BUDGETARY EFFECTS 

7 SEC. 3. REFERENCES. 

8 Except as expressly provided otherwise, any reference 

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

10 be treated as referring only to the provisions of that divi11 sion. 

12 DIVISION A—EMERGENCY SUPPLE13 MENTAL APPROPRIATIONS FOR DIS14 ASTER RELIEF ACT, 2020 

15 That the following sums are appropriated, out of any 

16 money in the Treasury not otherwise appropriated, for the 

17 fiscal year ending September 30, 2020, and for other pur18 poses, namely: 
3 

•HR 5687 EH

1 TITLE I 

2 DEPARTMENT OF ENERGY 

3 ENERGY PROGRAMS

4 CYBERSECURITY, ENERGY SECURITY, AND EMERGENCY

5 RESPONSE

6 For an additional amount for ‘‘Cybersecurity, Energy 

7 Security, and Emergency Response’’, $6,750,000, to re8 main available until expended, for necessary expenses re9 lated to providing technical assistance related to natural 

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

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

12 designated by the Congress as being for an emergency re13 quirement pursuant to section 251(b)(2)(A)(i) of the Bal14 anced Budget and Emergency Deficit Control Act of 1985. 

15 ELECTRICITY

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

17 $15,000,000 (increased by $3,000,000), to remain avail18 able until expended, for necessary expenses related to pro19 viding technical assistance related to natural disasters in 

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

21 electric grids: Provided, That such amount is designated 

22 by the Congress as being for an emergency requirement 

23 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg24 et and Emergency Deficit Control Act of 1985. 
4 

•HR 5687 EH

1 TITLE II 

2 DEPARTMENT OF EDUCATION 

3 HURRICANE EDUCATION RECOVERY

4 (INCLUDING TRANSFER OF FUNDS)

5 For an additional amount for ‘‘Hurricane Education 

6 Recovery’’ for necessary expenses related to the con7 sequences of earthquakes occurring in calendar years 

8 2019 and 2020 as of the date of enactment of this Act 

9 in those areas for which a major disaster or emergency 

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

11 T. Stafford Disaster Relief and Emergency Assistance Act 

12 (42 U.S.C. 5170 and 5191) (referred to under this head13 ing as ‘‘covered disaster or emergency’’), $100,000,000 

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

15 September 30, 2022, for assisting in meeting the edu16 cational needs of individuals affected by a covered disaster 

17 or emergency: Provided, That such assistance shall be pro18 vided through any of the programs authorized under this 

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

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

21 Stat. 95), as amended by section 201 of this Act, as deter22 mined by the Secretary of Education, and subject to the 

23 terms and conditions that applied to those programs, ex24 cept that references to dates and school years in such Act 

25 shall be deemed to be the corresponding dates and school 
5 

•HR 5687 EH

1 years for the covered disaster or emergency: Provided fur2 ther, That the Secretary of Education may determine the 

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

4 the Committees on Appropriations of the House of Rep5 resentatives and the Senate of these amounts not later 

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

7 $1,000,000 of the funds made available under this head8 ing, to remain available until expended, shall be trans9 ferred to the Office of the Inspector General of the De10 partment of Education for oversight of activities sup11 ported with funds appropriated under this heading, and 

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

13 heading shall be for program administration: Provided fur14 ther, That such amount is designated by the Congress as 

15 being for an emergency requirement pursuant to section 

16 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

17 Deficit Control Act of 1985. 

18 GENERAL PROVISIONS—THIS TITLE

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

20 ‘‘Department of Education—Hurricane Education Recov21 ery’’ under title VIII of subdivision 1 of division B of the 

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

23 Stat. 95) is amended— 

24 (1) in paragraph (2)— 
6 

•HR 5687 EH

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

2 after the semicolon; 

3 (B) in subparagraph (J) by inserting 

4 ‘‘and’’ at the end; and 

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

6 ‘‘(K) assistance provided to an eligible en7 tity under paragraph (1)(A) that was affected 

8 by Hurricane Maria or earthquakes occurring 

9 in calendar years 2019 and 2020 as of the date 

10 of enactment of the ‘Emergency Supplemental 

11 Appropriations for Disaster Relief Act, 2020’, 

12 to assist with restarting school operations, in13 cluding assistance provided to an eligible entity 

14 before the date of enactment of the ‘Emergency 

15 Supplemental Appropriations for Disaster Re16 lief Act, 2020’, may be used by the eligible enti17 ty to pay the non-Federal share of a project de18 scribed in section 406 of the Robert T. Stafford 

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

20 5172), notwithstanding section 102(e)(3)(A) of 

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

22 (119 Stat. 2794);’’; 

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

24 the semicolon; 
7 

•HR 5687 EH

1 (3) by redesignating paragraph (10) as para2 graph (11); and 

3 (4) by inserting after paragraph (9) the fol4 lowing: 

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

6 (3) is insufficient to meet the need for such assist7 ance as demonstrated by applications submitted by 

8 eligible entities, the Secretary may use additional 

9 funds available under this heading to fully fund ap10 proved applications; and’’. 

11 (b) Amounts repurposed pursuant to the amendments 

12 made by subsection (a) that were previously designated 

13 by the Congress as an emergency requirement pursuant 

14 to the Balanced Budget and Emergency Deficit Control 

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

16 an emergency requirement pursuant to section 

17 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

18 Deficit Control Act of 1985. 

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

20 activities authorized under ‘‘Department of Education— 

21 Hurricane Education Recovery’’ in title VIII of subdivi22 sion 1 of division B of the Bipartisan Budget Act of 2018 

23 (Public Law 115–123; 132 Stat. 95) may be used to ad24 dress unmet needs, as determined by the Secretary, for 

25 that heading in this Act and in the Additional Supple-
8 

•HR 5687 EH

1 mental Appropriations for Disaster Relief Act, 2019 (Pub2 lic Law 116–20; 133 Stat. 890). In addition, any funds 

3 provided under the heading ‘‘Department of Education— 

4 Hurricane Education Recovery’’ in this Act that are allo5 cated in response to a covered disaster or emergency may 

6 be used interchangeably and without limitation for the 

7 same activities related to Hurricanes Maria and Irma. 

8 (b) Amounts repurposed pursuant to this section that 

9 were previously designated by the Congress, respectively, 

10 as an emergency requirement or as being for disaster relief 

11 pursuant to the Balanced Budget and Emergency Deficit 

12 Control Act are designated by the Congress as being for 

13 an emergency requirement pursuant to section 

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

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

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

17 and Emergency Deficit Control Act of 1985. 

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

19 enactment of this Act, the Secretary of Education shall 

20 provide a detailed spend plan of anticipated uses of funds 

21 made available in this title, including estimated personnel 

22 and administrative costs, to the Committees on Appropria23 tions of the House of Representatives and the Senate: Pro24 vided, That such plan shall be updated and submitted to 

25 the Committees on Appropriations of the House of Rep-
9 

•HR 5687 EH

1 resentatives and the Senate every 60 days until all funds 

2 are expended or expire. 

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

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

5 end the following: 

6 ‘‘(d) WAIVER AUTHORITY WITH RESPECT TO INSTI7 TUTIONS LOCATED IN AN AREA AFFECTED BY HURRI8 CANE MARIA.— 

9 ‘‘(1) WAIVER AUTHORITY.—Notwithstanding 

10 any other provision of law, unless enacted with spe11 cific reference to this section, for any affected insti12 tution that was receiving assistance under this title 

13 at the time of a covered hurricane disaster, the Sec14 retary shall, for each of the fiscal years 2020 

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

16 2023 and 2024)— 

17 ‘‘(A) waive— 

18 ‘‘(i) the eligibility data requirements 

19 set forth in section 391(d); 

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

21 section 313(d); 

22 ‘‘(iii) the allotment requirements 

23 under section 324; and 

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

25 developed pursuant to section 326(f)(3); 
10 

•HR 5687 EH

1 ‘‘(B) waive or modify any statutory or reg2 ulatory provision to ensure that affected institu3 tions that were receiving assistance under this 

4 title at the time of a covered hurricane disaster 

5 are not adversely affected by any formula cal6 culation for fiscal year 2020 or for any of the 

7 four succeeding fiscal years, as necessary; and 

8 ‘‘(C) make available to each affected insti9 tution an amount that is not less than the 

10 amount made available to such institution 

11 under this title for fiscal year 2017, except that 

12 for any fiscal year for which the funds appro13 priated for payments under this title are less 

14 than the appropriated level for fiscal year 2017, 

15 the amount made available to such institutions 

16 shall be ratably reduced among the institutions 

17 receiving funds under this title. 

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

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

20 ‘affected institution’ means an institution of 

21 higher education that— 

22 ‘‘(i) is— 

23 ‘‘(I) a part A institution (which 

24 term shall have the meaning given the 
11 

•HR 5687 EH

1 term ‘eligible institution’ under sec2 tion 312(b)); or 

3 ‘‘(II) a part B institution, as 

4 such term is defined in section 

5 322(2), or as identified in section 

6 326(e); 

7 ‘‘(ii) is located in a covered area af8 fected by a hurricane disaster; and 

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

10 result of the impact of a covered hurricane 

11 disaster, the institution— 

12 ‘‘(I) incurred physical damage; 

13 ‘‘(II) has pursued collateral 

14 source compensation from insurance, 

15 the Federal Emergency Management 

16 Agency, and the Small Business Ad17 ministration, as appropriate; and 

18 ‘‘(III) was not able to fully re19 open in existing facilities or to fully 

20 reopen to the pre-hurricane enroll21 ment levels during the 30-day period 

22 beginning on September 7, 2017. 

23 ‘‘(B) COVERED AREA AFFECTED BY A

24 HURRICANE DISASTER.—The term ‘covered area 

25 affected by a hurricane disaster’ means an area 
12 

•HR 5687 EH

1 for which the President declared a major dis2 aster under section 401 of the Robert T. Staf3 ford Disaster Relief and Emergency Assistance 

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

5 Maria. 

6 ‘‘(C) COVERED HURRICANE DISASTER.— 

7 The term ‘covered hurricane disaster’ means a 

8 major disaster that the President declared to 

9 exist, in accordance with section 401 of the 

10 Robert T. Stafford Disaster Relief and Emer11 gency Assistance Act (42 U.S.C. 5170), and 

12 that was caused by Hurricane Maria or Hurri13 cane Irma.’’. 

14 TITLE III 

15 DEPARTMENT OF TRANSPORTATION 

16 FEDERAL HIGHWAY ADMINISTRATION

17 EMERGENCY RELIEF PROGRAM

18 For an additional amount for the Emergency Relief 

19 Program as authorized under section 125 of title 23, 

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

21 until expended: Provided, That such amount is designated 

22 by the Congress as being for an emergency requirement 

23 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg24 et and Emergency Deficit Control Act of 1985. 
13 

•HR 5687 EH

1 DEPARTMENT OF HOUSING AND URBAN 

2 DEVELOPMENT 

3 COMMUNITY PLANNING AND DEVELOPMENT

4 COMMUNITY DEVELOPMENT FUND

5 (INCLUDING TRANSFERS OF FUNDS)

6 For an additional amount for ‘‘Community Develop7 ment Fund’’, $2,000,000,000 (reduced by $1,000,000) 

8 (increased by $1,000,000), to remain available until ex9 pended, for necessary expenses for activities authorized 

10 under title I of the Housing and Community Development 

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

12 relief, long-term recovery, restoration of infrastructure 

13 and housing, economic revitalization, and mitigation in the 

14 most impacted and distressed areas resulting from an 

15 emergency declaration relating to earthquakes that oc16 curred in 2020 or a declaration of a major disaster that 

17 occurred in 2020 pursuant to the Robert T. Stafford Dis18 aster Relief and Emergency Assistance Act (42 U.S.C. 

19 5121 et seq.): Provided, That funds shall be awarded di20 rectly to the State, unit of general local government, or 

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

22 the Housing and Community Development Act of 1974) 

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

24 in determining the amount allocated under this heading 

25 for any grantee, the Secretary shall include an additional 
14 

•HR 5687 EH

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

2 the amount allocated for such grantee for unmet needs: 

3 Provided further, That the Secretary shall allocate for 

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

5 for assistance under this heading no later than 60 days 

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

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

8 Secretary may extend the deadline in the preceding pro9 viso by an additional 30 days if the Secretary jointly cer10 tifies with the Administrator of the Federal Emergency 

11 Management Agency for each such extension, that the 

12 Federal Emergency Management Agency has not made 

13 sufficient information available to the Secretary regarding 

14 relevant unmet recovery needs to make allocations in ac15 cordance with such deadlines: Provided further, That not 

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

17 Secretary shall transmit to the Committees on Appropria18 tions of the House of Representatives and the Senate, and 

19 publish in the Federal Register such certification: Pro20 vided further, That not later than 90 days after the alloca21 tion of funds made to a grantee under this heading and 

22 before the Secretary obligates any of such funds for a 

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

24 for approval detailing the proposed use of all funds, in25 cluding criteria for eligibility and how the use of these 
15 

•HR 5687 EH

1 funds will address long-term recovery and restoration of 

2 infrastructure and housing, economic revitalization, and 

3 mitigation in the most impacted and distressed areas: Pro4 vided further, That the Secretary shall approve or dis5 approve such plan not later than 60 days after submission 

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

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

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

9 3 days after such disapproval the Secretary shall inform 

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

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

12 criteria for approval: Provided further, That the Secretary 

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

14 date of disapproval, permit amendments to, or the resub15 mission of, any plan that is disapproved: Provided further, 

16 That the Secretary shall approve or disapprove a plan 

17 amendment not later than 30 days after receipt of such 

18 amendments or resubmission: Provided further, That the 

19 Secretary shall ensure that all grant agreements necessary 

20 for prompt disbursement of funds allocated to a grantee 

21 are executed no later than 60 days after the date of ap22 proval of a grantee’s plan: Provided further, That prior 

23 to making any grant of funds provided under this heading 

24 the Secretary, (1) must receive from the grantee informa25 tion that allows the Secretary to certify that such grantee 
16 

•HR 5687 EH

1 has in place proficient financial controls and procurement 

2 processes and has established adequate procedures to pre3 vent any duplication of benefits as defined by section 312 

4 of the Robert T. Stafford Disaster Relief and Emergency 

5 Assistance Act (42 U.S.C. 5155), to ensure timely expend6 iture of funds, to maintain comprehensive websites regard7 ing all disaster recovery activities assisted with these 

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

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

10 has in place such controls, processes and procedure: Pro11 vided further, That the Secretary shall not prohibit the 

12 use of funds made available under this heading for non13 Federal share as authorized by section 105(a)(9) of the 

14 Housing and Community Development Act of 1974 (42 

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

16 amounts made available under this heading, grantees may 

17 establish grant programs to assist small businesses for 

18 working capital purposes to aid in recovery: Provided fur19 ther, That with respect to any such duplication of benefits, 

20 the Secretary shall act in accordance with section 1210 

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

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

23 of the Robert T. Stafford Disaster Relief and Emergency 

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

25 the Secretary shall require grantees to maintain on a pub-
17 

•HR 5687 EH

1 lic website information, ensuring meaningful access for in2 dividuals with limited English proficiency in accordance 

3 with the Final Guidance issued by the Department of 

4 Housing and Urban Development on January 22, 2007 

5 (72 Fed. Reg. 2732), containing common reporting cri6 teria established by the Department that permits individ7 uals and entities awaiting assistance and the general pub8 lic to see how all grant funds are used, including copies 

9 of all relevant procurement documents, grantee adminis10 trative contracts and details of ongoing procurement proc11 esses, as determined by the Secretary: Provided further, 

12 That such funds may not be used for activities reimburs13 able by, or for which funds have been made available by, 

14 the Federal Emergency Management Agency or the Army 

15 Corps of Engineers: Provided further, That funds allocated 

16 under this heading shall not be considered relevant to the 

17 non-disaster formula allocations made pursuant to section 

18 106 of the Housing and Community Development Act of 

19 1974 (42 U.S.C. 5306): Provided further, That a State, 

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

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

22 Provided further, That in administering the funds under 

23 this heading, the Secretary of Housing and Urban Devel24 opment may waive, or specify alternative requirements for, 

25 any provision of any statute or regulation that the Sec-
18 

•HR 5687 EH

1 retary administers in connection with the obligation by the 

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

3 for any requirements related to fair housing, non4 discrimination, labor standards, the environment, and any 

5 timelines specified under this heading), if the Secretary 

6 finds that good cause exists for the waiver or alternative 

7 requirement and such waiver or alternative requirement 

8 would not be inconsistent with the overall purpose of title 

9 I of the Housing and Community Development Act of 

10 1974: Provided further, That, notwithstanding the pre11 ceding proviso, recipients of funds provided under this 

12 heading that use such funds to supplement Federal assist13 ance provided under section 402, 403, 404, 406, 407, 

14 408(c)(4), or 502 of the Robert T. Stafford Disaster Re15 lief and Emergency Assistance Act (42 U.S.C. 5121 et 

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

17 environmental review, approval, or permit performed by 

18 a Federal agency, and such adoption shall satisfy the re19 sponsibilities of the recipient with respect to such environ20 mental review, approval or permit: Provided further, That, 

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

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

23 5304(g)(2)), the Secretary may, upon receipt of a request 

24 for release of funds and certification, immediately approve 

25 the release of funds for an activity or project assisted 
19 

•HR 5687 EH

1 under this heading if the recipient has adopted an environ2 mental review, approval or permit under the preceding 

3 proviso or the activity or project is categorically excluded 

4 from review under the National Environmental Policy Act 

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

6 the Secretary shall publish via notice in the Federal Reg7 ister any waiver, or alternative requirement, to any statute 

8 or regulation that the Secretary administers pursuant to 

9 title I of the Housing and Community Development Act 

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

11 such waiver or alternative requirement: Provided further, 

12 That of the amounts made available under this heading, 

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

14 building and technical assistance, including assistance on 

15 contracting and procurement processes, to support States, 

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

17 their subrecipients) that receive allocations pursuant to 

18 this heading, or may receive similar allocations for disaster 

19 recovery in future appropriations Acts: Provided further, 

20 That of the amounts made available under this heading, 

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

22 ‘‘Department of Housing and Urban Development—Pro23 gram Office Salaries and Expenses—Community Planning 

24 and Development’’ for necessary costs, including informa25 tion technology costs, of administering and overseeing the 
20 

•HR 5687 EH

1 obligation and expenditure of amounts under this heading: 

2 Provided further, That the amount specified in the pre3 ceding proviso shall be combined with funds appropriated 

4 under the same heading in prior appropriations Acts with5 out limitation: Provided further, That the Secretary shall 

6 transmit each certification made under the authorities 

7 provided in this Act to the Committees on Appropriations 

8 of the House of Representatives and the Senate no later 

9 than 3 days after making any such certification: Provided 

10 further, That such amount is designated by the Congress 

11 as being for an emergency requirement pursuant to sec12 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer13 gency Deficit Control Act of 1985: Provided further, That 

14 amounts repurposed under this heading that were pre15 viously designated by the Congress as an emergency re16 quirement pursuant to the Balanced Budget and Emer17 gency Deficit Control Act are designated by the Congress 

18 as 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 GENERAL PROVISIONS—THIS TITLE 

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

23 of Housing and Urban Development—Community Plan24 ning and Development—Community Development Fund’’, 

25 $1,260,000,000 (increased by $45,000,000), to remain 
21 

•HR 5687 EH

1 available until expended, which amounts shall be allocated 

2 and used under the same authority and conditions as the 

3 additional appropriations under the heading ‘‘Department 

4 of Housing and Urban Development—Community Plan5 ning and Development—Community Development Fund’’ 

6 of title XI of the Additional Supplemental Appropriations 

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

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

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

10 heading ‘‘Department of Housing and Urban Develop11 ment—Community Planning and Development—Commu12 nity Development Fund’’ of title XI of the Additional Sup13 plemental Appropriations for Disaster Relief Act, 2019 

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

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

16 for mitigation activities in the most impacted and dis17 tressed areas resulting from a major disaster that oc18 curred in 2018 or 2019: Provided further, That such allo19 cations shall be made in the same proportion that the 

20 amount of funds each grantee received under this section, 

21 under the heading ‘‘Department of Housing and Urban 

22 Development—Community Planning and Development— 

23 Community Development Fund’’ of title XI of the Addi24 tional Supplemental Appropriations for Disaster Relief 

25 Act, 2019 (Public Law 116–20), and under the same 
22 

•HR 5687 EH

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

2 amount of all funds provided to all grantees that received 

3 allocations for disasters that occurred in 2018 or 2019: 

4 Provided further, That none of the funds made available 

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

6 Housing and Urban Development—Community Planning 

7 and Development—Community Development Fund’’ of 

8 title XI of the Additional Supplemental Appropriations for 

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

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

11 in 2020: Provided further, That in administering funds 

12 made available under this section and title XI of the Addi13 tional Supplemental Appropriations for Disaster Relief 

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

15 the heading ‘‘Department of Housing and Urban Develop16 ment—Community Planning and Development—Commu17 nity Development Fund’’ in Public Law 116–20 and the 

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

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

20 designated by the Congress as being for an emergency re21 quirement pursuant to section 251(b)(2)(A)(i) of the Bal22 anced Budget and Emergency Deficit Control Act of 1985: 

23 Provided further, That amounts repurposed by this section 

24 that were previously designated by the Congress as an 

25 emergency requirement or as being for disaster relief pur-
23 

•HR 5687 EH

1 suant to the Balanced Budget and Emergency Deficit 

2 Control Act are designated by the Congress as being for 

3 an emergency requirement pursuant to section 

4 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

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

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

7 and Emergency Deficit Control Act of 1985. 

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

9 activities authorized under title I of the Housing and Com10 munity Development Act of 1974 (42 U.S.C. 5301 et seq.) 

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

12 of infrastructure and housing, economic revitalization, and 

13 mitigation in the most impacted and distressed areas re14 sulting from a major disaster, including funds provided 

15 under the heading ‘‘Department of Housing and Urban 

16 Development—Community Planning and Development— 

17 Community Development Fund’’ in prior appropriations 

18 Acts, that were allocated in response to Hurricanes Irma 

19 and Maria, may be used interchangeably and without limi20 tation for the same activities funded under the heading 

21 ‘‘Department of Housing and Urban Development—Com22 munity Planning and Development—Community Develop23 ment Fund’’ in this Act. In addition, any funds provided 

24 under the heading ‘‘Department of Housing and Urban 

25 Development—Community Planning and Development— 
24 

•HR 5687 EH

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

2 interchangeably and without limitation for the same activi3 ties in the most impacted and distressed areas related to 

4 Hurricanes Irma and Maria. 

5 (b)(1) Until the date on which the Secretary of Hous6 ing and Urban Development publishes a Federal Register 

7 Notice implementing this provision— 

8 (A) grantees may submit for approval by the 

9 Secretary of Housing and Urban Development re10 vised plans for the use of funds related to Hurri11 canes Irma and Maria that expand the eligible bene12 ficiaries of existing programs contained in such pre13 viously approved plans to include those activities 

14 funded under the heading ‘‘Department of Housing 

15 and Urban Development—Community Planning and 

16 Development—Community Development Fund’’ in 

17 this Act; and 

18 (B) approval of any such revised plans shall in19 clude the execution of revised grant terms and con20 ditions as necessary. 

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

22 the implementing Notice, any plan revisions shall 

23 follow the requirements contained in such Notice. 

24 (c) Amounts repurposed by this section that were pre25 viously designated by the Congress as an emergency re-
25 

•HR 5687 EH

1 quirement or as being for disaster relief pursuant to the 

2 Balanced Budget and Emergency Deficit Control Act are 

3 designated by the Congress as being for an emergency re4 quirement pursuant to section 251(b)(2)(A)(i) of the Bal5 anced Budget and Emergency Deficit Control Act of 1985 

6 or as being for disaster relief pursuant to section 

7 251(b)(2)(D) of the Balanced Budget and Emergency 

8 Deficit Control Act of 1985. 

9 SEC. 303. For funds appropriated under the heading 

10 ‘‘Department of Housing and Urban Development—Com11 munity Planning and Development—Community Develop12 ment Fund’’ in subdivision 1 of division B of the Bipar13 tisan Budget Act of 2018 (Public Law 115–123) or the 

14 Additional Supplemental Appropriations for Disaster Re15 lief Act, 2019 (Public Law 116–20), the Secretary shall 

16 execute all grant agreements for disbursement of funds 

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

18 of approval of a grantee’s plan for the use of funds: Pro19 vided, That amounts repurposed by this section that were 

20 previously designated as an emergency requirement or as 

21 being for disaster relief pursuant to the Balanced Budget 

22 and Emergency Deficit Control Act of 1985 are des23 ignated by the Congress as being for an emergency re24 quirement pursuant to section 251(b)(2)(A)(i) of the Bal25 anced Budget and Emergency Deficit Control Act of 1985 
26 

•HR 5687 EH

1 or as being for disaster relief pursuant to section 

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

3 Deficit Control Act of 1985. 

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

5 Development, the Secretary of Energy, the Administrator 

6 of the Federal Emergency Management Agency, and other 

7 Federal partners, shall complete the interagency consulta8 tion and coordination of Federal investments necessary for 

9 the Secretary of Housing and Urban Development to de10 velop administrative requirements for funds provided for 

11 enhanced or improved electrical power systems under the 

12 heading ‘‘Department of Housing and Urban Develop13 ment—Community Planning and Development—Commu14 nity Development Fund’’ in title XI of subdivision 1 of 

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

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

17 enactment of this Act. 

18 (b) With respect to amounts made available for en19 hanced 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), the Secretary of Housing and Urban De25 velopment shall publish in the Federal Register the alloca-
27 

•HR 5687 EH

1 tions to all eligible grantees, and the necessary administra2 tive requirements applicable to such allocations no later 

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

4 (c) Amounts repurposed pursuant to this section that 

5 were previously designated by the Congress as an emer6 gency requirement or as being for disaster relief pursuant 

7 to the Balanced Budget and Emergency Deficit Control 

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

9 an emergency requirement pursuant to section 

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

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

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

13 and Emergency Deficit Control Act of 1985. 

14 TITLE IV—GENERAL PROVISIONS—THIS ACT 

15 SEC. 401. In addition to other amounts made avail16 able by section 309 of division A of the Additional Supple17 mental Appropriations for Disaster Relief Requirements 

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

19 section 104 of title I of the Additional Supplemental Ap20 propriations for Disaster Relief Act, 2019 (Public Law 

21 116–20; 133 Stat. 874), there is appropriated to the Sec22 retary, out of any moneys in the Treasury not otherwise 

23 appropriated, for the fiscal year ending September 30, 

24 2020, $40,000,000 (increased by $170,000,000) to pro25 vide a grant to the Commonwealth of Puerto Rico for dis-
28 

•HR 5687 EH

1 aster nutrition assistance in response to a major earth2 quake disaster or emergency designated by the President 

3 under the Robert T. Stafford Disaster Relief and Emer4 gency Assistance Act (42 U.S.C. 5121 et seq.): Provided, 

5 That the funds made available to the Commonwealth of 

6 Puerto Rico under this section shall remain available for 

7 obligation by the Commonwealth until September 30, 

8 2021, and shall be in addition to funds otherwise made 

9 available: Provided further, That such amount is des10 ignated 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 SEC. 402. (a) Section 20601 of the Bipartisan Budg14 et Act of 2018 (Public Law 115–123) is amended by strik15 ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335– 

16 USVI, and for all major disasters declared under the Rob17 ert T. Stafford Disaster Relief and Emergency Assistance 

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

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

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

21 effect beginning on January 1, 2020. 

22 (c) Amounts repurposed by this section and the 

23 amendments made by this section that were previously 

24 designated by the Congress as an emergency requirement 

25 or as being for disaster relief pursuant to the Balanced 
29 

•HR 5687 EH

1 Budget and Emergency Deficit Control Act of 1985 are 

2 designated by the Congress as being for an emergency re3 quirement pursuant to section 251(b)(2)(A)(i) of the Bal4 anced Budget and Emergency Deficit Control Act of 1985 

5 or as being for disaster relief pursuant to section 

6 251(b)(2)(D) of the Balanced Budget and Emergency 

7 Deficit Control Act of 1985. 

8 SEC. 403. Each amount appropriated or made avail9 able by this Act is in addition to amounts otherwise appro10 priated for the fiscal year involved. 

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

12 this Act shall remain available for obligation beyond the 

13 current fiscal year unless expressly so provided herein. 

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

15 the additional amounts appropriated by this Act to appro16 priations accounts shall be available under the authorities 

17 and conditions applicable to such appropriations accounts 

18 for fiscal year 2020. 

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

20 Congress as being for an emergency requirement pursuant 

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

22 Emergency Deficit Control Act of 1985 shall be available 

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

24 President subsequently so designates all such amounts 

25 and transmits such designations to the Congress. 
30 

•HR 5687 EH

1 SEC. 407. Any amount appropriated by this Act, des2 ignated by the Congress as an emergency requirement 

3 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg4 et and Emergency Deficit Control Act of 1985 and subse5 quently so designated by the President, and transferred 

6 pursuant to transfer authorities provided by this Act shall 

7 retain such designation. 

8 This division may be cited as the ‘‘Emergency Sup9 plemental Appropriations for Disaster Relief Act, 2020’’. 

10 DIVISION B—PUERTO RICO DISASTER TAX 

11 RELIEF ACT OF 2020 

12 SHORT TITLE

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

14 Rico Disaster Tax Relief Act of 2020’’. 

15 QUALIFIED PUERTO RICO DISASTER ZONE DEFINED

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

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

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

19 declared by the President under section 401 of the 

20 Robert T. Stafford Disaster Relief and Emergency 

21 Assistance Act by reason of the earthquakes occur22 ring in or near Puerto Rico beginning on December 

23 28, 2019, and ending on the date which is 60 days 

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

25 (2) which was determined by the President to 

26 warrant individual or individual and public assist-
31 

•HR 5687 EH

1 ance from the Federal Government under such Act 

2 by reason of such earthquakes. 

3 CHILD TAX CREDIT FOR PUERTO RICO AND OTHER

4 POSSESSIONS OF THE UNITED STATES

5 SEC. 103. (a) PUERTO RICO.— 

6 (1) SAME TREATMENT OF FAMILIES IN PUERTO

7 RICO WITH ONE CHILD OR TWO CHILDREN THAT IS

8 CURRENTLY PROVIDED TO FAMILIES IN PUERTO

9 RICO WITH THREE OR MORE CHILDREN.—Section 

10 24(d) of the Internal Revenue Code of 1986 is 

11 amended by adding at the end the following new 

12 paragraph: 

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

14 of an individual who is a bona fide resident of Puer15 to Rico (within the meaning of section 937(a)) for 

16 the taxable year, paragraph (1)(B)(ii) shall be ap17 plied by substituting ‘1 or more qualifying children’ 

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

19 (2) EFFECTIVE DATE.—The amendment made 

20 by paragraph (1) shall apply to taxable years begin21 ning after December 31, 2019. 

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

23 the Treasury shall pay to each possession of the United 

24 States with a mirror code tax system amounts equal to 

25 the loss to that possession by reason of the application 

26 of section 24 of the Internal Revenue Code of 1986 with 
32 

•HR 5687 EH

1 respect to taxable years beginning after 2019. Such 

2 amounts shall be determined by the Secretary of the 

3 Treasury based on information provided by the govern4 ment of the respective possession. 

5 (c) AMERICAN SAMOA.—The Secretary of the Treas6 ury shall pay to American Samoa amounts estimated by 

7 the Secretary of the Treasury as being equal to the aggre8 gate benefits that would have been provided to the resi9 dents of American Samoa by reason of the application of 

10 section 24 of such Code for taxable years beginning after 

11 2019 if the provisions of such section had been in effect 

12 in American Samoa. The preceding sentence shall not 

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

14 approved by the Secretary of the Treasury, under which 

15 American Samoa will promptly distribute such payments 

16 to the residents of American Samoa in a manner which 

17 replicates to the greatest degree practicable the benefits 

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

19 (d) DEFINITIONS AND SPECIAL RULES.— 

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

21 against United States income taxes for any taxable 

22 year under section 24 of the Internal Revenue Code 

23 of 1986 to any person— 

24 (A) to whom a credit is allowed against 

25 taxes imposed by a possession with a mirror 
33 

•HR 5687 EH

1 code tax system by reason of the application of 

2 section 24 of such Code in such possession for 

3 such taxable year, or 

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

5 plan described in subsection (c) with respect to 

6 such taxable year. 

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

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

9 means, with respect to any possession of the United 

10 States, the income tax system of such possession if 

11 the income tax liability of the residents of such pos12 session under such system is determined by ref13 erence to the income tax laws of the United States 

14 as if such possession were the United States. 

15 (3) TREATMENT OF PAYMENTS.—For purposes 

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

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

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

19 from the credit allowed under section 24 of the In20 ternal Revenue Code of 1986. 

21 APPLICATION OF EARNED INCOME TAX CREDIT IN

22 POSSESSIONS OF THE UNITED STATES

23 SEC. 104. (a) IN GENERAL.—Chapter 77 of the In24 ternal Revenue Code of 1986 is amended by adding at the 

25 end the following new section: 
34 

•HR 5687 EH

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

2 TO POSSESSIONS OF THE UNITED STATES. 

3 ‘‘(a) PUERTO RICO.— 

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

5 year 2021 and each calendar year thereafter, the 

6 Secretary shall, except as otherwise provided in this 

7 subsection, make payments to Puerto Rico equal 

8 to— 

9 ‘‘(A) the specified matching amount for 

10 such calendar year, plus 

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

12 through 2025, the lesser of— 

13 ‘‘(i) the expenditures made by Puerto 

14 Rico during such calendar year for edu15 cation efforts with respect to individual 

16 taxpayers and tax return preparers relat17 ing to the earned income tax credit, or 

18 ‘‘(ii) $1,000,000. 

19 ‘‘(2) REQUIREMENT TO REFORM EARNED IN20 COME TAX CREDIT.—The Secretary shall not make 

21 any payments under paragraph (1) with respect to 

22 any calendar year unless Puerto Rico has in effect 

23 an earned income tax credit for taxable years begin24 ning in or with such calendar year which (relative to 

25 the earned income tax credit which was in effect for 

26 taxable years beginning in or with calendar year 
35 

•HR 5687 EH

1 2019) increases the percentage of earned income 

2 which is allowed as a credit for each group of indi3 viduals with respect to which such percentage is sep4 arately stated or determined in a manner designed 

5 to substantially increase workforce participation. 

6 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur7 poses of this subsection— 

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

9 matching amount’ means, with respect to any 

10 calendar year, the lesser of— 

11 ‘‘(i) the excess (if any) of— 

12 ‘‘(I) the cost to Puerto Rico of 

13 the earned income tax credit for tax14 able years beginning in or with such 

15 calendar year, over 

16 ‘‘(II) the base amount for such 

17 calendar year, or 

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

19 the base amount for such calendar year. 

20 ‘‘(B) BASE AMOUNT.— 

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

22 case of calendar year 2021, the term ‘base 

23 amount’ means the greater of— 

24 ‘‘(I) the cost to Puerto Rico of 

25 the earned income tax credit for tax-
36 

•HR 5687 EH

1 able years beginning in or with cal2 endar year 2019 (rounded to the 

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

4 ‘‘(II) $200,000,000. 

5 ‘‘(ii) INFLATION ADJUSTMENT.—In 

6 the case of any calendar year after 2021, 

7 the term ‘base amount’ means the dollar 

8 amount determined under clause (i) in9 creased by an amount equal to— 

10 ‘‘(I) such dollar amount, multi11 plied by— 

12 ‘‘(II) the cost-of-living adjust13 ment determined under section 1(f)(3) 

14 for such calendar year, determined by 

15 substituting ‘calendar year 2020’ for 

16 ‘calendar year 2016’ in subparagraph 

17 (A)(ii) thereof. 

18 Any amount determined under this clause 

19 shall be rounded to the nearest multiple of 

20 $1,000,000. 

21 ‘‘(4) RULES RELATED TO PAYMENTS AND RE22 PORTS.— 

23 ‘‘(A) TIMING OF PAYMENTS.—The Sec24 retary shall make payments under paragraph 

25 (1) for any calendar year— 
37 

•HR 5687 EH

1 ‘‘(i) after receipt of the report de2 scribed in subparagraph (B) for such cal3 endar year, and 

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

5 within a reasonable period of time before 

6 the due date for individual income tax re7 turns (as determined under the laws of 

8 Puerto Rico) for taxable years which began 

9 on the first day of such calendar year. 

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

11 calendar year 2021 and each calendar year 

12 thereafter, Puerto Rico shall provide to the Sec13 retary a report which shall include— 

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

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

16 with respect to such calendar year, and 

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

18 respect to the preceding calendar year. 

19 ‘‘(C) ADJUSTMENTS.— 

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

21 any estimate of an amount is more or less 

22 than the actual amount as later deter23 mined and any payment under paragraph 

24 (1) was determined on the basis of such 

25 estimate, proper payment shall be made 
38 

•HR 5687 EH

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

2 be) as soon as practicable after the deter3 mination that such estimate was inac4 curate. Proper adjustment shall be made in 

5 the amount of any subsequent payments 

6 made under paragraph (1) to the extent 

7 that proper payment is not made under the 

8 preceding sentence before such subsequent 

9 payments. 

10 ‘‘(ii) ADDITIONAL REPORTS.—The 

11 Secretary may require such additional peri12 odic reports of the information described in 

13 subparagraph (B) as the Secretary deter14 mines appropriate to facilitate timely ad15 justments under clause (i). 

16 ‘‘(D) DETERMINATION OF COST OF

17 EARNED INCOME TAX CREDIT.—For purposes 

18 of this subsection, the cost to Puerto Rico of 

19 the earned income tax credit shall be deter20 mined by the Secretary on the basis of the laws 

21 of Puerto Rico and shall include reductions in 

22 revenues received by Puerto Rico by reason of 

23 such credit and refunds attributable to such 

24 credit, but shall not include any administrative 

25 costs with respect to such credit. 
39 

•HR 5687 EH

1 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS2 TEMS.— 

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

4 year 2021 and each calendar year thereafter, the 

5 Secretary shall, except as otherwise provided in this 

6 subsection, make payments to the Virgin Islands, 

7 Guam, and the Commonwealth of the Northern Mar8 iana Islands equal to— 

9 ‘‘(A) 75 percent of the cost to such posses10 sion of the earned income tax credit for taxable 

11 years beginning in or with such calendar year, 

12 plus 

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

14 through 2025, the lesser of— 

15 ‘‘(i) the expenditures made by such 

16 possession during such calendar year for 

17 education efforts with respect to individual 

18 taxpayers and tax return preparers relat19 ing to such earned income tax credit, or 

20 ‘‘(ii) $50,000. 

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

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

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

24 of this subsection. 

25 ‘‘(c) AMERICAN SAMOA.— 
40 

•HR 5687 EH

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

2 year 2021 and each calendar year thereafter, the 

3 Secretary shall, except as otherwise provided in this 

4 subsection, make payments to American Samoa 

5 equal to— 

6 ‘‘(A) the lesser of— 

7 ‘‘(i) 75 percent of the cost to Amer8 ican Samoa of the earned income tax cred9 it for taxable years beginning in or with 

10 such calendar year, or 

11 ‘‘(ii) $12,000,000, plus 

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

13 through 2025, the lesser of— 

14 ‘‘(i) the expenditures made by Amer15 ican Samoa during such calendar year for 

16 education efforts with respect to individual 

17 taxpayers and tax return preparers relat18 ing to such earned income tax credit, or 

19 ‘‘(ii) $50,000. 

20 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN

21 AN EARNED INCOME TAX CREDIT.—The Secretary 

22 shall not make any payments under paragraph (1) 

23 with respect to any calendar year unless American 

24 Samoa has in effect an earned income tax credit for 

25 taxable years beginning in or with such calendar 
41 

•HR 5687 EH

1 year which allows a refundable tax credit to individ2 uals on the basis of the taxpayer’s earned income 

3 which is designed to substantially increase workforce 

4 participation. 

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

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

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

8 an amount equal to— 

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

10 ‘‘(B) the cost-of-living adjustment deter11 mined under section 1(f)(3) for such calendar 

12 year, determined by substituting ‘calendar year 

13 2020’ for ‘calendar year 2016’ in subparagraph 

14 (A)(ii) thereof. 

15 Any increase determined under this clause shall be 

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

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

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

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

20 of this subsection. 

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

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

23 under this section shall be treated in the same manner 

24 as a refund due from a credit provision referred to in sub25 section (b)(2) of such section.’’. 
42 

•HR 5687 EH

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

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

3 end the following new item: 

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

United States.’’. 

4 LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR

5 PUERTO RICO

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

7 42 of the Internal Revenue Code of 1986, the State hous8 ing credit ceiling for Puerto Rico for calendar year 2020 

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

10 (b) QUALIFIED PUERTO RICO DISASTER ZONES

11 TREATED AS DIFFICULT DEVELOPMENT AREAS.— 

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

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

14 of a qualified building placed in service in a qualified 

15 Puerto Rico disaster zone (as defined in section 

16 102), such area shall be treated as a difficult devel17 opment area under subclause (I) of section 

18 42(d)(5)(B)(iii) but shall not be taken into account 

19 for purposes of applying the limitation under sub20 clause (II) of such section. 

21 (2) QUALIFIED BUILDING.—For purposes of 

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

23 any building which is allocated a housing credit dol24 lar amount during calendar year 2020 or 2021. 
43 

•HR 5687 EH

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

2 section which are also used in section 42 of the In3 ternal Revenue Code of 1986 shall have the same 

4 meaning when used in this section as when used in 

5 such section 42. 

6 NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO

7 RICO

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

9 45D of the Internal Revenue Code of 1986— 

10 (1) the new markets tax credit limitation other11 wise determined under subsection (f)(1) thereof for 

12 each of 2020 and 2021 shall be increased by 

13 $500,000,000, to be allocated among specified com14 munity development entities to make qualified low15 income community investments in Puerto Rico, and 

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

17 (A) separately with respect to the amounts 

18 of the increases under paragraph (1), and 

19 (B) solely with respect to the amounts of 

20 the increases described in subparagraph (A), 

21 the last sentence of such section shall not pre22 vent such amounts from being carried to cal23 endar year 2026. 

24 (b) SPECIFIED COMMUNITY DEVELOPMENT ENTI25 TIES.—For purposes of this section, the term ‘‘specified 

26 community development entity’’ means any qualified com-
44 

•HR 5687 EH

1 munity development entity if such entity has a history of 

2 making qualified low-income community investments in 

3 federally declared disaster areas or Puerto Rico. 

4 (c) OTHER DEFINITIONS.—Terms used in this sec5 tion which are also used in section 45D of the Internal 

6 Revenue Code of 1986 shall have the same meaning when 

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

8 COVER OVER OF DISTILLED SPIRITS TAXES

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

10 OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO

11 AND VIRGIN ISLANDS.— 

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

13 Revenue Code of 1986 is amended by striking sub14 section (f) and by redesignating subsections (g) and 

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

16 (2) CONFORMING AMENDMENT.—Section 

17 7652(f)(1) of such Code, as redesignated by para18 graph (1), is amended by— 

19 (A) striking subparagraph (B), and 

20 (B) by striking ‘‘as if—’’ and all that fol21 lows through ‘‘the use and tax’’ and inserting 

22 ‘‘as if the use and tax’’. 

23 (3) EFFECTIVE DATE.—The amendments made 

24 by this subsection shall apply to distilled spirits 

25 brought into the United States after December 31, 

26 2019. 
45 

•HR 5687 EH

1 (b) TRANSFER TO PUERTO RICO CONSERVATION

2 TRUST FUND OF PORTION OF PUERTO RICO RUM COVER

3 OVER.— 

4 (1) IN GENERAL.—Section 7652(e) of the Inter5 nal Revenue Code of 1986 is amended by redesig6 nating paragraphs (3), (4), and (5) as paragraphs 

7 (4), (5), and (6), respectively, and by inserting after 

8 paragraph (2) the following new paragraph: 

9 ‘‘(2) TRANSFER TO PUERTO RICO CONSERVA10 TION TRUST FUND OF PORTION OF RUM COVER

11 OVER.— 

12 ‘‘(A) IN GENERAL.—From any amount 

13 otherwise required to be covered over to the 

14 treasury of Puerto Rico under this section with 

15 respect to taxes collected on rum under section 

16 5001(a)(1) or subsection (a) of this section, the 

17 Secretary of the Treasury shall transfer to the 

18 Puerto Rico Conservation Trust Fund an 

19 amount equal to $0.46 per proof gallon of rum 

20 to which such cover over is attributable. Any 

21 amount transferred under the preceding sen22 tence shall be treated for purposes of this sec23 tion (other than this paragraph) as having been 

24 covered over to the treasury of Puerto Rico. 
46 

•HR 5687 EH

1 ‘‘(B) PUERTO RICO CONSERVATION TRUST

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

3 ‘Puerto Rico Conservation Trust Fund’ means 

4 the fund established pursuant to a Memo5 randum of Understanding between the United 

6 States Department of the Interior and the 

7 Commonwealth of Puerto Rico, dated December 

8 24, 1968.’’. 

9 (2) EFFECTIVE DATE.—The amendments made 

10 by this section shall apply to rum brought into the 

11 United States after December 31, 2019. 

12 (c) COVER OVER DETERMINED WITHOUT REGARD

13 TO CERTAIN RATE REDUCTIONS.— 

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

15 Revenue Code of 1986, as amended by subsection 

16 (a)(1), is amended by adding at the end the fol17 lowing new subsection: 

18 ‘‘(h) COVER OVER DETERMINED WITHOUT REGARD

19 TO CERTAIN RATE REDUCTIONS.—For purposes of sub20 sections (a)(3), (b)(3), and (e), the amount of taxes im21 posed and collected under section 5001(a)(1) shall be de22 termined without regard to section 5001(c).’’. 

23 (2) CONFORMING AMENDMENT.—Section 

24 7652(e) of such Code, as amended by subsection 

25 (b)(1), is amended by striking paragraph (6). 
47 

•HR 5687 EH

1 (3) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall take effect as if included in 

3 section 13807 of Public Law 115–97. 

4 EMPLOYEE RETENTION CREDIT WITH RESPECT TO INDI5 VIDUALS EMPLOYED IN THE QUALIFIED PUERTO

6 RICO DISASTER ZONE

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

8 Treasury shall pay to Puerto Rico the amount determined 

9 under subsection (b) for the purpose of providing an em10 ployee retention credit with respect to individuals em11 ployed in a qualified Puerto Rico disaster zone (as defined 

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

13 unless Puerto Rico has a plan for implementing such em14 ployee retention credit— 

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

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

17 Airport and Airway Extension Act of 2017, 

18 (2) under which Puerto Rico will promptly dis19 tribute such payments to its residents, and 

20 (3) which has been approved by the Secretary 

21 of the Treasury for purposes of this section. 

22 (b) DETERMINATION OF PAYMENT AMOUNT.— 

23 (1) IN GENERAL.—The amount determined 

24 under this subsection is the product of— 

25 (A) the aggregate amount of payments 

26 made under section 504(d)(1)(B) of the Dis-
48 

•HR 5687 EH

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. 
49 

•HR 5687 EH

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 
50 

•HR 5687 EH

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

2 3 of the Statutory Pay-As-You-Go Act of 2010 as 

3 being included in an appropriation Act. 

Passed the House of Representatives February 7, 

2020. 

Attest: 

Clerk. 

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