II 

116TH CONGRESS 

2D SESSION S. 4083 

To amend the Relief for Workers Affected by Coronavirus Act to extend 

Federal Pandemic Unemployment Compensation and improve short-time 

compensation programs and agreements, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 25, 2020 

Mr. VAN HOLLEN (for himself, Mr. MERKLEY, Mr. MURPHY, and Ms. BALDWIN) introduced the following bill; which was read twice and referred to 

the Committee on Finance 

A BILL 

To amend the Relief for Workers Affected by Coronavirus 

Act to extend Federal Pandemic Unemployment Compensation and improve short-time compensation programs and agreements, and for other purposes. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Rebuilding Main Street 

5 Act of 2020’’. 


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1 SEC. 2. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY2 MENT COMPENSATION. 

3 (a) IN GENERAL.—Section 2104(e)(2) of the Relief 

4 for Workers Affected by Coronavirus Act (contained in 

5 subtitle A of title II of division A of the CARES Act (Pub6 lic Law 116–136)) is amended by striking ‘‘July 31, 

7 2020’’ and inserting ‘‘December 31, 2020’’. 

8 (b) APPLICATION TO SHORT-TIME COMPENSATION

9 PROGRAMS AND AGREEMENTS.—Section 2104(i)(2) of the 

10 Relief for Workers Affected by Coronavirus Act (contained 

11 in subtitle A of title II of division A of the CARES Act 

12 (Public Law 116–136)) is amended— 

13 (1) in subparagraph (C), by striking ‘‘and’’ at 

14 the end; 

15 (2) in subparagraph (D), by striking the period 

16 at the end and inserting ‘‘; and’’; and 

17 (3) by adding at the end the following: 

18 ‘‘(E) short-time compensation under sec19 tion 2108 or 2109.’’. 

20 SEC. 3. IMPROVEMENTS TO FINANCING OF SHORT-TIME 

21 COMPENSATION. 

22 (a) STATES WITH PROGRAMS IN LAW.—Section 

23 2108 of the Relief for Workers Affected by Coronavirus 

24 Act (contained in subtitle A of title II of division A of 

25 the CARES Act (Public Law 116–136)) is amended— 

26 (1) in subsection (a)— 


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1 (A) in paragraph (1), by striking ‘‘para2 graph (3)’’ and inserting ‘‘paragraphs (3), (4), 

3 and (5)’’; and 

4 (B) by striking paragraph (3) and insert5 ing the following: 

6 ‘‘(3) LIMITATIONS ON PAYMENTS.—No pay7 ments shall be made to a State under this section 

8 for short-time compensation paid to an individual by 

9 the State during a benefit year in excess of 26 times 

10 the amount of regular compensation (including de11 pendents’ allowances) under the State law payable to 

12 such individual for a week of total unemployment. 

13 ‘‘(4) SEASONAL, TEMPORARY, OR INTERMIT14 TENT EMPLOYMENT.—Payments may be made to a 

15 State under this section for benefits paid to an indi16 vidual by the State under a short-time compensation 

17 program if such individual is employed by the par18 ticipating employer on a seasonal, temporary, or 

19 intermittent basis, and any reduction in such indi20 vidual’s hours is due to circumstances related to the 

21 coronavirus disease 2019 (COVID–19) pandemic. 

22 ‘‘(5) AUTHORITY FOR STATES WITH PROGRAMS

23 IN LAW TO TEMPORARILY ADJUST LIMITS ON WORK24 WEEK REDUCTION AND PERMITTING REHIRING.— 


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1 ‘‘(A) IN GENERAL.—For purposes of mak2 ing payments under this section, in the case of 

3 a State whose State law provides for the pay4 ment of short-time compensation under a short5 time compensation program that meets the defi6 nition of such a program under section 3306(v) 

7 of the Internal Revenue Code of 1986— 

8 ‘‘(i) paragraph (2) of such section 

9 3306(v) shall be applied by inserting ‘or 

10 the employer rehires employees or brings 

11 back employees from furlough at reduced 

12 hours’ after ‘layoffs’; 

13 ‘‘(ii) paragraph (3) of such section 

14 3306(v) shall be applied by striking ‘60 

15 percent’ and inserting ‘80 percent’; and 

16 ‘‘(iii) paragraph (7) of such section 

17 3306(v) shall be applied by inserting ‘, or 

18 who is rehired or brought back from fur19 lough at reduced hours under the pro20 gram,’ after ‘under the program’. 

21 ‘‘(B) LIMITATION.—The modifications to 

22 such section 3306(v) under clauses (i), (ii), and 

23 (iii) of subparagraph (A) shall only apply dur24 ing the period for which this section is applica25 ble.’’; 


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1 (2) by redesignating subsections (d), (e), and 

2 (f) as subsections (e), (f), and (g), respectively; and 

3 (3) by inserting after subsection (c) the fol4 lowing: 

5 ‘‘(d) RESTRICTION ON CHARGING OF FEDERALLY

6 REIMBURSED SHORT-TIME COMPENSATION BENEFITS.— 

7 Beginning on the date of enactment of this subsection, a 

8 State receiving payments under this section may not in9 crease experience rated State unemployment taxes, or re10 quire reimbursement for benefit costs, due to short-time 

11 compensation benefits paid on or before December 31, 

12 2020.’’. 

13 (b) FEDERAL-STATE AGREEMENTS.— 

14 (1) APPLICATION OF SECTION 3306 OF THE IN15 TERNAL REVENUE CODE OF 1986.—Section 

16 2109(b)(1) of the Relief for Workers Affected by 

17 Coronavirus Act (contained in subtitle A of title II 

18 of division A of the CARES Act (Public Law 116– 

19 136)) is amended by inserting before the period at 

20 the end ‘‘except that paragraphs (2), (3), and (7) of 

21 such section 3306(v) shall be applied under an 

22 agreement under this section in the same manner as 

23 such paragraphs are applied under section 2108 

24 pursuant to clauses (i), (ii), and (iii) of paragraph 

25 (5)(A) of such section’’. 


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1 (2) EXPANSION OF FINANCING FOR SHORT2 TIME COMPENSATION.— 

3 (A) IN GENERAL.—Section 2109 of the 

4 Relief for Workers Affected by Coronavirus Act 

5 (contained in subtitle A of title II of division A 

6 of the CARES Act (Public Law 116–136)) is 

7 amended— 

8 (i) in subsection (b), by striking para9 graphs (2) and (3) and inserting the fol10 lowing: 

11 ‘‘(2) LIMITATIONS ON PLANS.—A short-time 

12 compensation plan approved by a State shall not 

13 permit the payment of short-time compensation to 

14 an individual by the State during a benefit year in 

15 excess of 26 times the amount of regular compensa16 tion (including dependents’ allowances) under the 

17 State law payable to such individual for a week of 

18 total unemployment. 

19 ‘‘(3) SEASONAL, TEMPORARY, OR INTERMIT20 TENT EMPLOYMENT.—Payments may be made to a 

21 State under this section for benefits paid to an indi22 vidual by the State under a short-time compensation 

23 plan if such individual is employed by the partici24 pating employer on a seasonal, temporary, or inter25 mittent basis, and any reduction in such individual’s 


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1 hours is due to circumstances related to the 

2 coronavirus disease 2019 (COVID–19) pandemic.’’; 

3 and 

4 (ii) in subsection (c)(1)(A), by strik5 ing ‘‘one-half’’ and inserting ‘‘100 per6 cent’’. 

7 (B) EFFECTIVE DATE.—The amendments 

8 made by subparagraph (A) shall take effect as 

9 if included in the enactment of such section 

10 2109. 

11 (3) RESTRICTION ON CHARGING OF FEDERALLY

12 REIMBURSED SHORT-TIME COMPENSATION BENE13 FITS.—Section 2109 of the Relief for Workers Af14 fected by Coronavirus Act (contained in subtitle A of 

15 title II of division A of the CARES Act (Public Law 

16 116–136)) is amended— 

17 (A) by redesignating subsection (f) as sub18 section (g); and 

19 (B) by inserting after subsection (e) the 

20 following: 

21 ‘‘(f) RESTRICTION ON CHARGING OF FEDERALLY

22 REIMBURSED SHORT-TIME COMPENSATION BENEFITS.— 

23 Beginning on the date of enactment of this subsection, a 

24 State receiving payments under this section may not in25 crease experience rated State unemployment taxes, or reVerDate Sep 11 2014 02:04 Jul 09, 2020 Jkt 099200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S4083.IS S4083

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1 quire reimbursement for benefit costs, due to short-time 

2 compensation benefits paid on or before December 31, 

3 2020.’’. 

4 (c) FEDERAL WEBSITE AND COMMON APPLICATION

5 FOR SHORT-TIME COMPENSATION.—Title IX of the Social 

6 Security Act (42 U.S.C. 1101 et seq.) is amended by add7 ing at the end the following: 

8 ‘‘SEC. 912. SHORT-TIME COMPENSATION COMMON APPLICA9 TION AND WEBSITE. 

10 ‘‘(a) FEDERAL SHORT-TIME COMPENSATION COM11 MON APPLICATION.— 

12 ‘‘(1) IN GENERAL.—Not later than 30 days 

13 after the enactment of this section, the Secretary of 

14 Labor shall establish and maintain an internet-based 

15 Federal short-time compensation common applica16 tion through which an employer may apply to the 

17 short-time compensation program of any State (in18 cluding multiple States at the same time) that has 

19 adopted such common application. 

20 ‘‘(2) USE OF MODEL LANGUAGE.—The Sec21 retary of Labor shall establish the common applica22 tion under paragraph (1) based on the model lan23 guage developed pursuant to section 2165 of the 

24 Middle Class Tax Relief and Job Creation Act of 

25 2012. 


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1 ‘‘(b) FEDERAL SHORT-TIME COMPENSATION

2 WEBSITE.—Not later than 30 days after the enactment 

3 of this section, the Secretary of Labor shall establish and 

4 maintain a publicly available internet website— 

5 ‘‘(1) through which an employer may obtain in6 formation about any short-time compensation pro7 gram available in the State in which the employer 

8 operates, including a program under sections 2108 

9 through 2110 of the Relief for Workers Affected by 

10 Coronavirus Act (contained in subtitle A of title II 

11 of division A of the CARES Act); and 

12 ‘‘(2) that provides information about and access 

13 to the Federal short-time compensation common ap14 plication, as established in subsection (a).’’. 

15 SEC. 4. IMPROVEMENTS TO GRANTS FOR SHORT-TIME COM16 PENSATION PROGRAMS. 

17 (a) EXISTING GRANTS.—Section 2110 of the Relief 

18 for Workers Affected by Coronavirus Act (contained in 

19 subtitle A of title II of division A of the CARES Act (Pub20 lic Law 116–136)) is amended— 

21 (1) in subsection (a)— 

22 (A) in paragraph (1), by inserting ‘‘or 

23 enter into an agreement under section 2109 to 

24 provide’’ after ‘‘enact’’; and 


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1 (B) in paragraph (3), by striking subpara2 graph (B) and inserting the following: 

3 ‘‘(B) CLARIFICATION.—A State admin4 istering a short-time compensation program 

5 that does not meet the definition of a short6 time compensation program as defined in sub7 section (i)(2) shall not be eligible to receive a 

8 grant under this section until such time as the 

9 State provides for payments under a short-time 

10 compensation program that meets such defini11 tion.’’; 

12 (2) in subsection (b), by striking paragraph (1) 

13 and inserting the following: 

14 ‘‘(1) AMOUNT.— 

15 ‘‘(A) IMPLEMENTATION AND IMPROVE16 MENT.—Subject to subparagraph (C), the max17 imum amount available for making grants 

18 under subsections (a) (1) and (2) to a State 

19 that administers a short-time compensation 

20 program shall be equal to the amount obtained 

21 by multiplying $150,000,000 (less the amount 

22 used by the Secretary under subsection (e)) by 

23 the same ratio as would apply under subsection 

24 (a)(2)(B) of section 903 of the Social Security 

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1 mining such State’s share of any excess amount 

2 (as described in subsection (a)(1) of such sec3 tion) that would have been subject to transfer 

4 to State accounts, as of October 1, 2019, under 

5 the provisions of subsection (a) of such sec6 tion.’’; 

7 (3) in subsection (c)— 

8 (A) in paragraph (3), by inserting ‘‘or 

9 agreement’’ after ‘‘the State law’’; and 

10 (B) in paragraph (4)(B), by inserting 

11 ‘‘(other than pursuant to an agreement under 

12 section 2109)’’ after ‘‘short-time compensation 

13 program’’; 

14 (4) in subsection (g), by striking 

15 ‘‘$100,000,000’’ and inserting ‘‘$200,000,000’’; and 

16 (5) in subsection (i)(2), by inserting before the 

17 period at the end ‘‘, except that paragraphs (2), (3), 

18 and (7) of such section 3306(v) shall be applied 

19 under this section in the same manner as such para20 graphs are applied under section 2108 pursuant to 

21 clauses (i), (ii), and (iii) of paragraph (5)(A) of such 

22 section’’. 

23 (b) ADDITIONAL FUNDING FOR STATES WHO

24 STREAMLINE PROGRAM GUIDELINES.—Section 2110 of 

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1 tained in subtitle A of title II of division A of the CARES 

2 Act (Public Law 116–136)) is amended— 

3 (1) in subsection (a)— 

4 (A) by redesignating paragraph (3) as 

5 paragraph (4); 

6 (B) by inserting after paragraph (2) the 

7 following: 

8 ‘‘(3) FOR STREAMLINING PROGRAM GUIDE9 LINES.—The Secretary shall award grants to States 

10 that are eligible and submit plans for a grant under 

11 paragraph (1) for such States that streamline the 

12 short-time compensation program guidelines of the 

13 State, such as— 

14 ‘‘(A) allowing an employer to provide an 

15 eligibility certification on behalf of the employ16 ees of the employer on a weekly basis; 

17 ‘‘(B) allowing an employer to rehire an em18 ployee or bring back an employee from furlough 

19 at reduced hours, pursuant to the modifications 

20 described in section 2108(a)(5)(A) and section 

21 2109(b)(1); 

22 ‘‘(C) relaxing any State limitation on 

23 short-time compensation hour reduction to 

24 match the maximum percentage permitted 

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1 enue Code of 1986, pursuant to the modifica2 tions described in section 2108(a)(5)(A) and 

3 section 2109(b)(1); or 

4 ‘‘(D) accepting employer applications sub5 mitted using the Federal short-time compensa6 tion common application established under this 

7 Act.’’; and 

8 (C) in paragraph (4)(A), as redesignated 

9 by subparagraph (A), by striking ‘‘and (2)’’ and 

10 inserting ‘‘, (2), and (3)’’; 

11 (2) in subsection (b)— 

12 (A) in paragraph (1), as amended by sub13 section (a)(2), by adding at the end the fol14 lowing: 

15 ‘‘(B) STREAMLINING PROGRAM GUIDE16 LINES.—Subject to subparagraph (C), the max17 imum amount available for making grants 

18 under subsection (a)(3) to a State shall be 

19 equal to the amount obtained by multiplying 

20 $50,000,000 (less the amount used by the Sec21 retary under subsection (e)) by the same ratio 

22 as would apply under subsection (a)(2)(B) of 

23 section 903 of the Social Security Act (42 

24 U.S.C. 1103) for purposes of determining such 

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1 scribed in subsection (a)(1) of such section) 

2 that would have been subject to transfer to 

3 State accounts, as of October 1, 2019, under 

4 the provisions of subsection (a) of such section. 

5 ‘‘(C) SPECIAL RULE FOR FEDERAL-STATE

6 AGREEMENTS.—In no case may the total of all 

7 grants made under this section to a State ad8 ministering a short-time compensation program 

9 pursuant to an agreement under section 2109 

10 exceed $1,000,000.’’; and 

11 (B) by striking paragraph (2) and insert12 ing the following: 

13 ‘‘(2) AMOUNT AVAILABLE FOR DIFFERENT

14 GRANTS.— 

15 ‘‘(A) GRANTS FOR IMPLEMENTATION OR

16 IMPROVED ADMINISTRATION OR FOR PRO17 MOTION AND ENROLLMENT.—Of the maximum 

18 incentive payment determined under paragraph 

19 (1)(A) with respect to a State— 

20 ‘‘(i) one-third shall be available for a 

21 grant under subsection (a)(1); and 

22 ‘‘(ii) two-thirds shall be available for a 

23 grant under subsection (a)(2). 

24 ‘‘(B) GRANTS FOR STREAMLINING PRO25 GRAM GUIDELINES.—Of the maximum incentive 


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1 payment determined under paragraph (1)(B) 

2 with respect to a State, 100 percent shall be 

3 available for a grant under subsection (a)(3).’’; 

4 (3) in subsection (c)— 

5 (A) in paragraph (1), by striking ‘‘or (2)’’ 

6 and inserting ‘‘, (2), or (3)’’; 

7 (B) in paragraph (2), by striking ‘‘or (2) 

8 (or both)’’ and inserting ‘‘, (2), or (3) (or each 

9 paragraph)’’; and 

10 (C) in paragraph (4), in the matter pre11 ceding subparagraph (A), by striking ‘‘or (2)’’ 

12 and inserting ‘‘, (2), or (3)’’; 

13 (4) in subsection (d), in the matter preceding 

14 paragraph (1), by inserting ‘‘, the streamlining of 

15 guidelines for such programs,’’ after ‘‘administration 

16 of such programs’’; and 

17 (5) in subsection (f), in the matter preceding 

18 paragraph (1), by striking ‘‘or (2)’’ and inserting ‘‘, 

19 (2), or (3)’’. 

20 SEC. 5. REBUILDING MAIN STREET GRANT PROGRAM. 

21 (a) IN GENERAL.—Not later than 30 days after the 

22 date of enactment of this Act, the Secretary shall establish 

23 a program to provide grants to any eligible employer to 

24 help ensure that such employer remains in operation while 


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1 its employees continue working reduced hours pursuant to 

2 a short-time compensation program. 

3 (b) APPLICATION.—Any eligible employer seeking to 

4 receive a grant under this section shall submit an applica5 tion to the Secretary at such time, in such manner, and 

6 containing such information as the Secretary may require. 

7 (c) AMOUNT OF GRANT.— 

8 (1) IN GENERAL.—For each calendar quarter 

9 ending after the date on which the application has 

10 been approved for an eligible employer under sub11 section (b) and ending before January 1, 2022, the 

12 Secretary shall provide a grant to such employer in 

13 an amount equal to the applicable percentage of the 

14 eligible costs paid or incurred by such employer for 

15 the preceding calendar quarter. 

16 (2) APPLICABLE PERCENTAGE.— 

17 (A) IN GENERAL.—For purposes of this 

18 subsection, the applicable percentage for any 

19 calendar quarter shall be the amount equal to— 

20 (i) in the case of an eligible employer 

21 described in subclause (I) of subsection 

22 (f)(1)(A)(i), 50 percent, as reduced (but 

23 not below zero) by 2 percentage points for 

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1 ployer for such quarter is less than 50 per2 cent; or 

3 (ii) in the case of an eligible employer 

4 described in subclause (II) of such sub5 section, 50 percent. 

6 (B) REDUCTION IN GROSS RECEIPTS.— 

7 (i) IN GENERAL.—With respect to any 

8 calendar quarter, the reduction in gross re9 ceipts for such quarter is the amount (ex10 pressed as a percentage) equal to the 

11 quotient of— 

12 (I) gross receipts of the eligible 

13 employer for such quarter; and 

14 (II) gross receipts of the eligible 

15 employer for the same calendar quar16 ter during the preceding calendar 

17 year. 

18 (ii) NEW EMPLOYERS.—In the case of 

19 an eligible employer which was not car20 rying on a trade or business (or, in the 

21 case of an organization exempt from tax22 ation under section 501(a) of the Internal 

23 Revenue Code of 1986, which was not car24 rying on activities related to the purpose or 

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1 nization’s exemption under such section) 

2 during the same calendar quarter in the 

3 preceding calendar year, clause (i)(II) shall 

4 be applied by substituting ‘‘the first cal5 endar quarter of 2020’’ for ‘‘the same cal6 endar quarter during the preceding cal7 endar year’’. 

8 (3) EXCLUSION FOR FAILURE TO COMPLY WITH

9 PUBLIC HEALTH ORDERS.—A grant shall not be pro10 vided to an eligible employer for any calendar quar11 ter in which such employer has been determined by 

12 a State or local government agency with appropriate 

13 jurisdiction over such employer to have failed to 

14 carry out its operations in compliance with any ap15 plicable State or local public health order or require16 ment and has provided notice to the Secretary of 

17 such failure to comply with such order or require18 ment. 

19 (4) LIMITATION.—The cumulative amount of 

20 any grants which may be provided to an eligible em21 ployer under this section for all calendar quarters 

22 shall not exceed $300,000. 

23 (5) INFORMATION REGARDING ELIGIBLE

24 COSTS.—For purposes of determining the amount of 

25 the grant to be provided for each calendar quarter 


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1 under this subsection, an eligible employer shall pro2 vide the Secretary such information as is deemed 

3 necessary by the Secretary. 

4 (d) NO REDUCTION IN LOAN FORGIVENESS FOR

5 PAYCHECK PROTECTION LOANS.—Section 1106(d) of the 

6 CARES Act (Public Law 116–136), as amended by sec7 tion 3(b)(2) of the Paycheck Protection Program Flexi8 bility Act of 2020 (Public Law 116–142), is amended by 

9 adding at the end the following new paragraph: 

10 ‘‘(9) NO REDUCTION IN FORGIVENESS BASED

11 ON WORK-SHARING PLAN.—The amount of forgive12 ness of a covered loan made to an eligible recipient 

13 under this section shall not be reduced based on a 

14 reduction relating to salary and wages under para15 graph (3) if the eligible recipient elected to provide 

16 reduced work hours to full-time equivalent employees 

17 of the eligible recipient pursuant to a short term 

18 compensation program, as defined in section 3306(v) 

19 of the Internal Revenue Code of 1986, including any 

20 short-time compensation plan approved by a State 

21 pursuant to section 2109(b)(1).’’. 

22 (e) NO REIMBURSEMENT.—Any expense paid by an 

23 eligible employer with proceeds from a loan made under 

24 section 7(a)(36) of the Small Business (15 U.S.C. 


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1 636(a)(36)) shall not be eligible for reimbursement under 

2 the program established under this section. 

3 (f) DEFINITIONS.—For purposes of this section— 

4 (1) ELIGIBLE EMPLOYER.— 

5 (A) IN GENERAL.—The term ‘‘eligible em6 ployer’’ means any entity (including any organi7 zation exempt from taxation under section 

8 501(a) of the Internal Revenue Code of 

9 1986)— 

10 (i)(I) for which the reduction in gross 

11 receipts (as determined under subsection 

12 (c)(2)(B)) for the most recent calendar 

13 quarter ending before the date on which 

14 such entity submitted an application under 

15 subsection (b) is not less than 25 percent; 

16 or 

17 (II) which— 

18 (aa) had less than 20 employees 

19 during the period described in clause 

20 (i) of subparagraph (B); 

21 (bb) had less than $1,500,000 in 

22 annual gross receipts (as determined 

23 under clause (ii) of such subpara24 graph); and 


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1 (cc) as part of their application 

2 under subsection (b), has made a good 

3 faith certification that the uncertainty 

4 of current economic conditions makes 

5 necessary the grant request to support 

6 the ongoing operations of such entity; 

7 (ii) which has elected to provide re8 duced work hours to employees pursuant 

9 to a short-time compensation program; and 

10 (iii) which is not— 

11 (I) a hedge fund or a private eq12 uity fund, as defined in section 13(h) 

13 of the Bank Holding Company Act of 

14 1956 (12 U.S.C. 1851(h)); 

15 (II) a corporation the stock of 

16 which is publicly traded; or 

17 (III) a publicly traded partner18 ship (as defined in section 7704(b) of 

19 the Internal Revenue Code of 1986). 

20 (B) RULES FOR CERTAIN EMPLOYERS.— 

21 (i) EMPLOYEES.—The period de22 scribed in this clause shall be, at the elec23 tion of the entity— 


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1 (I) the period beginning on Feb2 ruary 15, 2019, and ending on June 

3 30, 2019; or 

4 (II) the period beginning on Jan5 uary 1, 2020, and ending on February 

6 29, 2020. 

7 (ii) GROSS RECEIPTS.— 

8 (I) IN GENERAL.—For purposes 

9 of subparagraph (A)(i)(II)(bb), annual 

10 gross receipts shall be determined 

11 based on information provided for the 

12 most recent taxable year for which a 

13 tax return has been filed by the entity 

14 (including, in the case of an organiza15 tion exempt from taxation under sec16 tion 501(a) of the Internal Revenue 

17 Code of 1986, a return required under 

18 section 6033 of such Code). 

19 (II) NEW EMPLOYERS.—With re20 spect to the taxable year described in 

21 subclause (I), in the case of an entity 

22 which was not carrying on a trade or 

23 business (or, in the case of an organi24 zation exempt from taxation under 

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1 enue Code of 1986, which was not 

2 carrying on activities related to the 

3 purpose or function constituting the 

4 basis of the organization’s exemption 

5 under such section) during the en6 tirety of such taxable year, annual 

7 gross receipts shall be determined on 

8 an annualized basis. 

9 (III) ORGANIZATION EXEMPT

10 FROM FILING.—For purposes of sub11 clause (I), in the case of an organiza12 tion exempt from taxation under sec13 tion 501(a) of the Internal Revenue 

14 Code of 1986 which is exempt from 

15 filing a return pursuant to section 

16 6033(a) of such Code, such organiza17 tion may submit to the Secretary (in 

18 such form and manner as is deemed 

19 appropriate by the Secretary) any in20 formation required to determine the 

21 annual gross receipts of such organi22 zation for purposes of subparagraph 

23 (A)(i)(II)(bb). 

24 (C) AGGREGATION RULE.—All persons 

25 which are treated as a single employer under 


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1 subsections (a) and (b) of section 52 of the In2 ternal Revenue Code of 1986 shall be treated as 

3 a single eligible employer for purposes of this 

4 section. 

5 (2) ELIGIBLE COSTS.— 

6 (A) IN GENERAL.—The term ‘‘eligible 

7 costs’’ means the payment or accrual, in the or8 dinary course of the eligible employer’s trade or 

9 business, of— 

10 (i) any covered mortgage obligation, 

11 covered rent obligation, or covered utility 

12 payment; and 

13 (ii) any costs and expenses necessary 

14 to maintain, reopen, and reconfigure the 

15 operations of the eligible employer, includ16 ing costs and expenses related to cleaning, 

17 equipment, and other similar expenditures, 

18 as defined by the Secretary through such 

19 regulations or other guidance as may be 

20 appropriate or necessary to carry out the 

21 purposes of this section. 

22 (B) EXCEPTION.—For purposes of sub23 paragraph (A)(i), the term ‘‘eligible costs’’ shall 

24 not include the prepayment of any obligation 

25 for a period in excess of a month unless the 


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1 payment for such period is customarily due in 

2 advance. 

3 (C) APPLICATION OF DEFINITIONS.—For 

4 purposes of subparagraph (A)(i), the terms 

5 ‘‘covered mortgage obligation’’, ‘‘covered rent 

6 obligation’’, and ‘‘covered utility payment’’ shall 

7 each have the same meaning as when used in 

8 section 1106 of the CARES Act. 

9 (3) SECRETARY.—The term ‘‘Secretary’’ means 

10 the Secretary of the Treasury or the Secretary’s del11 egate. 

12 (4) SHORT-TIME COMPENSATION PROGRAM.— 

13 The term ‘‘short-time compensation program’’ has 

14 the same meaning given such term under section 

15 3306(v) of the Internal Revenue Code of 1986, in16 cluding any short-time compensation plan approved 

17 by a State pursuant to section 2109(b)(1) of the Re18 lief for Workers Affected by Coronavirus Act (con19 tained in subtitle A of title II of division A of the 

20 CARES Act (Public Law 116–136)). 

21 (g) REPORTS.—Beginning 90 days after the date of 

22 enactment of this Act, the Secretary shall submit a quar23 terly report to the Committees on Appropriations of the 

24 House of Representatives and the Senate, as well as the 

25 Committee on Financial Services of the House of RepVerDate Sep 11 2014 02:04 Jul 09, 2020 Jkt 099200 PO 00000 Frm 00025 Fmt 6652 Sfmt 6201 E:\BILLS\S4083.IS S4083

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1 resentatives and the Committee on Banking, Housing, and 

2 Urban Affairs of the Senate, regarding the operations of 

3 the grant program established under this section, includ4 ing— 

5 (1) information regarding the size and geo6 graphic location of eligible employers that have re7 ceived grants; and 

8 (2) demographic information with respect to the 

9 principal owners of such eligible employers. 

10 (h) PUBLIC AWARENESS CAMPAIGN.—The Secretary, 

11 in coordination with the Secretary of Labor, the Secretary 

12 of Commerce, and the Administrator of the Small Busi13 ness Administration, shall conduct a public awareness 

14 campaign, to be carried out through the Minority Business 

15 Development Agency of the Department of Commerce and 

16 women’s business centers (as described in section 29 of 

17 the Small Business Act (15 U.S.C. 656)), to provide infor18 mation and outreach to help underserved businesses par19 ticipate in short-time compensation programs and the pro20 gram established under this section. 

21 (i) APPROPRIATIONS.—Out of any money in the 

22 Treasury not otherwise appropriated, there shall be appro23 priated such sums as are necessary to carry out the pur24 poses of this section, to remain available until expended. 

Æ 


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