II 

116TH CONGRESS 

2D SESSION S. 4318 

To provide assistance to American workers, families, and employers during 

the COVID–19 pandemic. 

IN THE SENATE OF THE UNITED STATES 

JULY 27, 2020 

Mr. GRASSLEY introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To provide assistance to American workers, families, and 

employers during the COVID–19 pandemic. 

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; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘American Workers, Families, and Employers Assistance 

6 Act’’. 

7 (b) TABLE OF CONTENTS.—The table of contents for 

8 this Act is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—FURTHER RELIEF FOR WORKERS AFFECTED BY 

CORONAVIRUS 


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Sec. 101. Improvements to Federal Pandemic Unemployment Compensation to 

better match lost wages. 

Sec. 102. Supplemental emergency unemployment relief for governmental entities and nonprofit organizations. 

Sec. 103. Conforming eligibility for Pandemic Unemployment Assistance to disaster unemployment assistance and accelerating appeal review. 

Sec. 104. Improvements to State unemployment systems and strengthening 

program integrity. 

Sec. 105. TANF Coronavirus Emergency Fund. 

TITLE II—ASSISTANCE TO INDIVIDUALS, FAMILIES AND 

EMPLOYERS TO REOPEN THE ECONOMY 

Subtitle A—Relief for Individuals and Families 

Sec. 201. Additional 2020 recovery rebates for individuals. 

Sec. 202. Modifications to recovery rebates made under the CARES Act. 

Subtitle B—Job Creation and Employment 

Sec. 211. Enhanced employee hiring and retention payroll tax credit. 

Sec. 212. Expansion of work opportunity credit. 

Sec. 213. Safe and healthy workplace tax credit. 

Sec. 214. COVID–19 assistance provided to independent contractors. 

Subtitle C—CARES Act Clarifications and Corrections 

Sec. 221. Application of special rules to money purchase pension plans. 

Sec. 222. Clarification of delay in payment of minimum required contributions. 

Sec. 223. Employee certification as to eligibility for increased CARES Act loan 

limits from employer plan. 

Sec. 224. Election to waive application of certain modifications to farming 

losses. 

Sec. 225. Oversight and audit reporting. 

TITLE III—SUPPORTING PATIENTS, PROVIDERS, OLDER 

AMERICANS, AND FOSTER YOUTH IN RESPONDING TO COVID–19 

Subtitle A—Promoting Access to Care and Services 

Sec. 301. Maintaining 2021 Medicare part B premium and deductible at 2020 

levels consistent with actuarially fair rates. 

Sec. 302. Improvements to the Medicare hospital accelerated and advance payments programs during the COVID–19 public health emergency. 

Sec. 303. Authority to extend Medicare telehealth waivers. 

Sec. 304. Extending Medicare telehealth flexibilities for Federally qualified 

health centers and rural health clinics. 

Sec. 305. Temporary carryover for health and dependent care flexible spending 

arrangements. 

Sec. 306. On-site employee clinics. 

Sec. 307. Support for older foster youth. 

Sec. 308. Court improvement program. 

Subtitle B—Emergency Support and COVID–19 Protection for Nursing 

Homes 

Sec. 311. Definitions. 


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Sec. 312. Establishing COVID–19 strike teams for nursing facilities. 

Sec. 313. Promoting COVID–19 testing and infection control in nursing facilities. 

Sec. 314. Promoting transparency in COVID–19 reporting by nursing facilities. 

Sec. 315. Funding. 

TITLE IV—ADDITIONAL FLEXIBILITY AND ACCOUNTABILITY FOR 

CORONAVIRUS RELIEF FUND PAYMENTS AND STATE TAX CERTAINTY FOR EMPLOYEES AND EMPLOYERS 

Sec. 401. Expansion of allowable use of Coronavirus Relief Fund payments by 

States and Tribal and Local Governments. 

Sec. 402. Accountability for the disbursement and use of State or government 

relief payments. 

Sec. 403. State tax certainty for employers and employees. 

TITLE V—EMERGENCY DESIGNATION 

Sec. 501. Emergency designation. 

1 TITLE I—FURTHER RELIEF FOR 

2 WORKERS AFFECTED BY 

3 CORONAVIRUS 

4 SEC. 101. IMPROVEMENTS TO FEDERAL PANDEMIC UNEM5 PLOYMENT COMPENSATION TO BETTER 

6 MATCH LOST WAGES. 

7 (a) EXTENSION.—Section 2104(e)(2) of the Relief 

8 for Workers Affected by Coronavirus Act (contained in 

9 subtitle A of title II of division A of the CARES Act (Pub10 lic Law 116–136)) is amended by striking ‘‘July 31, 

11 2020’’ and inserting ‘‘December 31, 2020’’. 

12 (b) IMPROVEMENTS TO ACCURACY OF PAYMENTS.— 

13 (1) FEDERAL PANDEMIC UNEMPLOYMENT COM14 PENSATION.— 

15 (A) IN GENERAL.—Section 2104(b) of the 

16 Relief for Workers Affected by Coronavirus Act 

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


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

2 amended— 

3 (i) in paragraph (1)(B), by striking 

4 ‘‘of $600’’ and inserting ‘‘equal to the 

5 amount specified in paragraph (3)’’; and 

6 (ii) by adding at the end the following 

7 new paragraph: 

8 ‘‘(3) AMOUNT OF FEDERAL PANDEMIC UNEM9 PLOYMENT COMPENSATION.— 

10 ‘‘(A) IN GENERAL.—The amount specified 

11 in this paragraph is the following amount with 

12 respect to an individual: 

13 ‘‘(i) For weeks of unemployment be14 ginning after the date on which an agree15 ment is entered into under this section and 

16 ending on or before July 31, 2020, $600. 

17 ‘‘(ii) For weeks of unemployment be18 ginning after the last week under clause (i) 

19 and ending before October 5, 2020; $200. 

20 ‘‘(iii) Subject to subparagraph (B), 

21 for weeks of unemployment beginning after 

22 the last week under clause (ii) and ending 

23 before December 31, 2020, an amount (not 

24 to exceed $500) equal to one of the fol25 lowing: 


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1 ‘‘(I) Subject to subclause (II), an 

2 amount equal to— 

3 ‘‘(aa) 70 percent of the indi4 vidual’s average weekly wages; 

5 minus 

6 ‘‘(bb) the individual’s base 

7 amount (determined prior to any 

8 reductions or offsets). 

9 ‘‘(II) If proposed by the State as 

10 an alternative to subclause (I) and ap11 proved by the Secretary, an amount 

12 that results in the sum of the base 

13 amount and the amount of Federal 

14 Pandemic Unemployment Compensa15 tion under this section being on aver16 age equal to 70 percent of lost wages. 

17 ‘‘(B) WAIVER TO TEMPORARILY CONTINUE

18 FLAT DOLLAR AMOUNT.—If a State determines 

19 that it is unable to calculate amounts under ei20 ther subclause (I) or (II) of subparagraph 

21 (A)(iii), the State may apply to the Secretary 

22 for a waiver under which the amount specified 

23 under subparagraph (A)(ii) shall apply under 

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1 ginning after the last week under subparagraph 

2 (A)(ii) and ending before November 30, 2020. 

3 ‘‘(C) BASE AMOUNT.—For purposes of this 

4 paragraph, the term ‘base amount’ means, with 

5 respect to an individual, an amount equal to— 

6 ‘‘(i) for weeks of unemployment under 

7 the pandemic unemployment assistance 

8 program under section 2102, the amount 

9 determined under subsection (d)(1)(A)(i) 

10 or (d)(2) of such section 2102, as applica11 ble; or 

12 ‘‘(ii) for all other weeks of unemploy13 ment, the amount determined under para14 graph (1)(A) of this subsection. 

15 ‘‘(D) AVERAGE WEEKLY WAGES.— 

16 ‘‘(i) IN GENERAL.—Subject to clause 

17 (ii), for purposes of this paragraph, the 

18 term ‘average weekly wages’ means, with 

19 respect to an individual, the following: 

20 ‘‘(I) If the State computes the in21 dividual weekly unemployment com22 pensation benefit amount based on an 

23 individual’s average weekly wages in a 

24 base period, an amount equal to the 


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1 individual’s average weekly wages 

2 used in such computation. 

3 ‘‘(II) If the State computes the 

4 individual weekly unemployment com5 pensation benefit amount based on 

6 high quarter wages or a formula using 

7 wages across some but not all quar8 ters in a base period, an amount equal 

to 1 9 ⁄13 of such high quarter wages or 

10 average wages of the applicable quar11 ters used in the computation for the 

12 individual. 

13 ‘‘(III) If the State uses computa14 tions other than the computations 

15 under subclause (I) or (II) for the in16 dividual weekly unemployment com17 pensation benefit amount, or for com18 putations of the weekly benefit 

19 amount under the pandemic unem20 ployment assistance program under 

21 section 2102, as described in sub22 section (d)(1)(A)(i) or (d)(2) of such 

23 section 2102, for which subclause (I) 

24 or (II) do not apply, an amount equal 


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to 1 1 ⁄52 of the sum of all base period 

2 wages. 

3 ‘‘(ii) SPECIAL RULE.—If more than 

4 one of the methods of computation under 

5 subclauses (I), (II), and (III) of clause (i) 

6 are applicable to a State, then such term 

7 shall mean the amount determined under 

8 the applicable subclause of clause (i) that 

9 results in the highest amount of average 

10 weekly wages.’’. 

11 (B) TECHNICAL AMENDMENT REGARDING

12 APPLICATION TO SHORT-TIME COMPENSATION

13 PROGRAMS AND AGREEMENTS.—Section 

14 2104(i)(2) of the Relief for Workers Affected 

15 by Coronavirus Act (contained in subtitle A of 

16 title II of division A of the CARES Act (Public 

17 Law 116–136)) is amended— 

18 (i) in subparagraph (C), by striking 

19 ‘‘and’’ at the end; 

20 (ii) in subparagraph (D), by striking 

21 the period at the end and inserting ‘‘; 

22 and’’; and 

23 (iii) by adding at the end the fol24 lowing: 


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1 ‘‘(E) short-time compensation under sec2 tion 2108 or 2109.’’. 

3 (2) CONFORMING AMENDMENTS.— 

4 (A) PANDEMIC UNEMPLOYMENT ASSIST5 ANCE.—Section 2102(d) of the Relief for Work6 ers Affected by Coronavirus Act (contained in 

7 subtitle A of title II of division A of the 

8 CARES Act (Public Law 116–136)) is amended 

9 by inserting ‘‘with respect to the individual’’ 

10 after ‘‘section 2104’’ in each of paragraphs 

11 (1)(A)(ii) and (2). 

12 (B) PANDEMIC EMERGENCY UNEMPLOY13 MENT COMPENSATION.—Section 2107 of the 

14 Relief for Workers Affected by Coronavirus Act 

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

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

17 amended— 

18 (i) in subsection (a)(4)(A)(ii), by in19 serting ‘‘with respect to the individual’’ 

20 after ‘‘section 2104’’; and 

21 (ii) in subsection (b)(2), by inserting 

22 ‘‘with respect to the individual’’ after ‘‘sec23 tion 2104’’. 

24 (c) CONSISTENT TREATMENT OF EARNINGS AND UN25 EMPLOYMENT COMPENSATION.—Section 2104(h) of the 


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1 Relief for Workers Affected by Coronavirus Act (contained 

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

3 (Public Law 116–136)) is amended by adding at the end 

4 the following new sentence: ‘‘The preceding sentence shall 

5 not apply to any Federal Pandemic Unemployment Com6 pensation paid to an individual with respect to a week of 

7 unemployment ending on or after October 5, 2020.’’. 

8 (d) REQUIREMENT FOR RETURN TO WORK NOTIFI9 CATION AND REPORTING.—Section 2104(b) of the Relief 

10 for Workers Affected by Coronavirus Act (contained in 

11 subtitle A of title II of division A of the CARES Act (Pub12 lic Law 116–136)) is amended by adding at the end the 

13 following new paragraph: 

14 ‘‘(3) Beginning 30 days after the date of enact15 ment of this paragraph, any agreement under this 

16 section shall require that the State has in place a 

17 process to address refusal to return to work or re18 fusal of suitable work that includes the following: 

19 ‘‘(A) Providing a plain-language notice to 

20 individuals at the time of applying for benefits 

21 regarding State law provisions relating to each 

22 of the following: 

23 ‘‘(i) Return to work requirements. 

24 ‘‘(ii) Rights to refuse to return to 

25 work or to refuse suitable work. 


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1 ‘‘(iii) How to contest the denial of a 

2 claim that has been denied due to a claim 

3 by an employer that the individual refused 

4 to return to work or refused suitable work. 

5 ‘‘(B) Providing a plain-language notice to 

6 employers through any system used by employ7 ers or any regular correspondence sent to em8 ployers regarding how to notify the State if an 

9 individual refuses to return to work. 

10 ‘‘(C) Other items determined appropriate 

11 by the Secretary of Labor.’’. 

12 (e) EFFECTIVE DATE.—The amendments made by 

13 this section (other than the amendment made by sub14 section (d)) shall take effect as if included in the enact15 ment of the Relief for Workers Affected by Coronavirus 

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

17 the CARES Act (Public Law 116–136)). 

18 SEC. 102. SUPPLEMENTAL EMERGENCY UNEMPLOYMENT 

19 RELIEF FOR GOVERNMENTAL ENTITIES AND 

20 NONPROFIT ORGANIZATIONS. 

21 (a) IN GENERAL.—Section 903(i)(1)(B) of the Social 

22 Security Act (42 U.S.C. 1103(i)(1)(B)) is amended by 

23 striking ‘‘one-half’’ and inserting ‘‘75 percent’’. 

24 (b) EFFECTIVE DATE.—The amendment made by 

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1 ment of the Relief for Workers Affected by Coronavirus 

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

3 the CARES Act (Public Law 116–136)). 

4 SEC. 103. CONFORMING ELIGIBILITY FOR PANDEMIC UN5 EMPLOYMENT ASSISTANCE TO DISASTER UN6 EMPLOYMENT ASSISTANCE AND ACCEL7 ERATING APPEAL REVIEW. 

8 (a) CONFIRMATION OF ELIGIBILITY FOR PANDEMIC

9 UNEMPLOYMENT ASSISTANCE.—Section 2102(a) 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 paragraph (3)— 

14 (A) in subparagraph (A)— 

15 (i) in clause (i), by striking ‘‘and’’ at 

16 the end; and 

17 (ii) by inserting after clause (ii) the 

18 following: 

19 ‘‘(iii) provides documentation substan20 tiating employment or self-employment or 

21 the planned commencement of employment 

22 or self-employment not later than 21 days 

23 after the date on which the individual sub24 mits an application for assistance under 

25 this section or is directed by the State 


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1 Agency to submit such documentation or 

2 has shown good cause under the applicable 

3 State law for failing to submit such docu4 mentation by the deadline, in accordance 

5 with section 625.6(e) of title 20, Code of 

6 Federal Regulations, or any successor 

7 thereto, except that such documentation 

8 shall not be required if the individual pre9 viously submitted such information to the 

10 State agency for the purpose of obtaining 

11 regular or other unemployment compensa12 tion; and’’; and 

13 (B) in subparagraph (B)— 

14 (i) in clause (i), by striking ‘‘or’’ at 

15 the end; 

16 (ii) in clause (ii), by striking the pe17 riod at the end and inserting ‘‘; or’’; and 

18 (iii) by adding at the end the fol19 lowing: 

20 ‘‘(iii) in accordance with section 

21 625.6(e)(2) of title 20, Code of Federal 

22 Regulations, or any successor thereto, an 

23 individual who does not provide docu24 mentation substantiating employment or 

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1 ment of employment or self-employment 

2 under subparagraph (A)(iii).’’; 

3 (2) by redesignating paragraphs (4) and (5) as 

4 paragraphs (5) and (6), respectively; and 

5 (3) by inserting after paragraph (3) the fol6 lowing: 

7 ‘‘(4) DOCUMENTATION SUBSTANTIATING EM8 PLOYMENT OR SELF-EMPLOYMENT OR THE

9 PLANNED COMMENCEMENT OF EMPLOYMENT OR

10 SELF-EMPLOYMENT.—The term ‘documentation sub11 stantiating employment or self-employment or the 

12 planned commencement of employment or self-em13 ployment’ means documentation provided by the in14 dividual substantiating employment or self-employ15 ment and wages earned or paid for such employment 

16 or self-employment, or such information related to 

17 the planned commencement of employment or self18 employment.’’. 

19 (b) APPLICABILITY.— 

20 (1) IN GENERAL.—Beginning not later than 30 

21 days after the date of enactment of this Act, each 

22 State shall require that documentation substan23 tiating employment or self-employment or the 

24 planned commencement of employment or self-em25 ployment (as defined in section 2102 of the Relief 


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1 for Workers Affected by Coronavirus Act (contained 

2 in subtitle A of title II of division A of the CARES 

3 Act (Public Law 116–136)) be submitted by any in4 dividual who applies for pandemic unemployment as5 sistance under section 2102 of the Relief for Work6 ers Affected by Coronavirus Act (contained in sub7 title A of title II of division A of the CARES Act 

8 (Public Law 116–136)) on or after the date of en9 actment of this Act. 

10 (2) PRIOR APPLICANTS.—Any individual who 

11 applied for pandemic unemployment assistance 

12 under section 2102 of the Relief for Workers Af13 fected by Coronavirus Act (contained in subtitle A of 

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

15 116–136)) before the date of enactment of this Act 

16 and receives such assistance on or after the date of 

17 enactment of this Act shall submit documentation 

18 substantiating employment or self-employment or 

19 the planned commencement of employment or self20 employment (as defined in such section 2102) not 

21 later than 90 days after the date of enactment of 

22 this Act or the individual will be ineligible to receive 

23 pandemic unemployment assistance under such sec24 tion 2102. 


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1 (c) CONFORMING ELIGIBILITY FOR PANDEMIC UN2 EMPLOYMENT ASSISTANCE TO DISASTER UNEMPLOY3 MENT ASSISTANCE.—Section 2102(a)(3)(A) 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)), as amended by subsection (a), is 

7 amended— 

8 (1) in clause (ii)— 

9 (A) in subclause (I), in the matter pre10 ceding item (aa), by inserting ‘‘in the employ11 ment or service described in clause (iv)’’ after 

12 ‘‘unavailable to work’’; and 

13 (B) in subclause (II), by striking ‘‘and’’ at 

14 the end; and 

15 (2) by inserting after clause (iii), as added by 

16 subsection (a), the following: 

17 ‘‘(iv) provides self-certification that 

18 the principal source of income and liveli19 hood of the individual are dependent upon 

20 the individual’s employment for wages or 

21 the individual’s performance of service in 

22 self-employment; and’’. 

23 (d) PANDEMIC UNEMPLOYMENT ASSISTANCE AP24 PEALS.— 


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1 (1) AMENDMENT.—Section 2102 of the Relief 

2 for Workers Affected by Coronavirus Act (contained 

3 in subtitle A of title II of division A of the CARES 

4 Act (Public Law 116–136)) is amended by adding at 

5 the end the following: 

6 ‘‘(i) APPEALS BY AN INDIVIDUAL FILED IN THE 50 

7 STATES, DISTRICT OF COLUMBIA, COMMONWEALTH OF

8 PUERTO RICO, AND VIRGIN ISLANDS.— 

9 ‘‘(1) IN GENERAL.—An individual may appeal 

10 any determination or redetermination regarding the 

11 rights to pandemic unemployment assistance under 

12 this section made by the State agency of a State, the 

13 District of Columbia, the Commonwealth of Puerto 

14 Rico, or the Virgin Islands (referred to in this sub15 section as ‘applicable States’). Such an appeal shall 

16 be made in accordance with the applicable State law. 

17 ‘‘(2) REQUIREMENTS.—All levels of an appeal 

18 under paragraph (1) shall be— 

19 ‘‘(A) carried out by the applicable State 

20 that made the determination or redetermina21 tion; and 

22 ‘‘(B) conducted in the same manner and to 

23 the same extent as the applicable State would 

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1 minations regarding rights to compensation 

2 under State law.’’. 

3 (2) EFFECTIVE DATE.—The amendment made 

4 by paragraph (1) shall take effect as if included in 

5 the enactment of the Relief for Workers Affected by 

6 Coronavirus Act (contained in subtitle A of title II 

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

8 136)). 

9 (3) APPLICABILITY.—The amendment made by 

10 paragraph (1) shall not affect any decision regarding 

11 the rights to pandemic unemployment assistance 

12 under section 2102 of the Relief for Workers Af13 fected by Coronavirus Act (contained in subtitle A of 

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

15 116–136)) issued on appeal or review before the 

16 date of enactment of this Act. 

17 (e) TECHNICAL CORRECTION.—Section 2102(h) of 

18 the Relief for Workers Affected by Coronavirus Act (con19 tained in subtitle A of title II of division A of the CARES 

20 Act (Public Law 116–136)) is amended by striking ‘‘sec21 tion 625’’ each place it appears and inserting ‘‘part 625’’. 

22 SEC. 104. IMPROVEMENTS TO STATE UNEMPLOYMENT SYS23 TEMS AND STRENGTHENING PROGRAM IN24 TEGRITY. 

25 (a) UNEMPLOYMENT COMPENSATION SYSTEMS.— 


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1 (1) IN GENERAL.—Section 303(a) of the Social 

2 Security Act (42 U.S.C. 503(a)) is amended— 

3 (A) in the matter preceding paragraph (1), 

4 by striking ‘‘provision for—’’ and inserting 

5 ‘‘provision for each of the following:’’; 

6 (B) at the end of each of paragraphs (1) 

7 through (10) and paragraph (11)(B), by strik8 ing ‘‘; and’’ and inserting a period; and 

9 (C) by adding at the end the following new 

10 paragraph: 

11 ‘‘(13) The State system shall, in addition to 

12 meeting the requirements under section 1137, meet 

13 the following requirements: 

14 ‘‘(A) The system shall be capable of han15 dling a surge of claims that would represent a 

16 twentyfold increase in claims from January 

17 2020 levels, occurring over a one-month period. 

18 ‘‘(B) The system shall be capable of— 

19 ‘‘(i) adjusting wage replacement levels 

20 for individuals receiving unemployment 

21 compensation; 

22 ‘‘(ii) adjusting weekly earnings dis23 regards, including the ability to adjust 

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1 ual’s earnings or weekly benefit amount; 

2 and 

3 ‘‘(iii) providing for wage replacement 

4 levels that vary based on the duration of 

5 benefit receipt. 

6 ‘‘(C) The system shall have in place an 

7 automated process for receiving and processing 

8 claims for disaster unemployment assistance 

9 under section 410(a) of the Robert T. Stafford 

10 Disaster Relief and Emergency Assistance Act 

11 (42 U.S.C. 5177(a)), with flexibility to adapt 

12 rules regarding individuals eligible for assist13 ance and the amount payable. 

14 ‘‘(D) In the case of a State that makes 

15 payments of short-time compensation under a 

16 short-time compensation program (as defined in 

17 section 3306(v) of the Internal Revenue Code of 

18 1986), the system shall have in place an auto19 mated process of receiving and processing 

20 claims for short-time compensation. 

21 ‘‘(E) The system shall have in place an 

22 automated process for receiving and processing 

23 claims for— 

24 ‘‘(i) unemployment compensation for 

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1 chapter I of chapter 85 of title 5, United 

2 States Code; 

3 ‘‘(ii) unemployment compensation for 

4 ex-servicemembers under subchapter II of 

5 chapter 85 of title 5, United States Code; 

6 and 

7 ‘‘(iii) trade readjustment allowances 

8 under sections 231 through 233 of the 

9 Trade Act of 1974 (19 U.S.C. 2291– 

10 2293).’’. 

11 (2) EFFECTIVE DATE.—The amendment made 

12 by paragraph (1) shall apply to weeks of unemploy13 ment beginning on or after the earlier of— 

14 (A) the date the State changes its statutes, 

15 regulations, or policies in order to comply with 

16 such amendment; or 

17 (B) October 1, 2023. 

18 (b) ELECTRONIC TRANSMISSION OF UNEMPLOYMENT

19 COMPENSATION INFORMATION.—Section 303 of the So20 cial Security Act (42 U.S.C. 503) is amended by adding 

21 at the end the following new subsection: 

22 ‘‘(n) ELECTRONIC TRANSMISSION OF UNEMPLOY23 MENT COMPENSATION INFORMATION.— 

24 ‘‘(1) IN GENERAL.—Not later than October 1, 

25 2022, the State agency charged with administration 


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1 of the State law shall use a system developed (in 

2 consultation with stakeholders) and designated by 

3 the Secretary of Labor for automated electronic 

4 transmission of requests for information relating to 

5 unemployment compensation and the provision of 

6 such information between such agency and employ7 ers or their agents. 

8 ‘‘(2) USE OF APPROPRIATED FUNDS.—The Sec9 retary of Labor may use funds appropriated for 

10 grants to States under this title to make payments 

11 on behalf of States as the Secretary determines is 

12 appropriate for the use of the system described in 

13 paragraph (1). 

14 ‘‘(3) EMPLOYER PARTICIPATION.—The Sec15 retary of Labor shall work with the State agency 

16 charged with administration of the State law to in17 crease the number of employers using this system 

18 and to resolve any technical challenges with the sys19 tem. 

20 ‘‘(4) REPORTS ON USE OF ELECTRONIC SYS21 TEM.—After the end of each fiscal year, on a date 

22 determined by the Secretary, each State shall report 

23 to the Secretary information on— 

24 ‘‘(A) the proportion of employers using the 

25 designated system described in paragraph (1); 


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1 ‘‘(B) the reasons employers are not using 

2 such system; and 

3 ‘‘(C) the efforts the State is undertaking 

4 to increase employer’s use of such system. 

5 ‘‘(5) ENFORCEMENT.—Whenever the Secretary 

6 of Labor, after reasonable notice and opportunity for 

7 hearing to the State agency charged with the admin8 istration of the State law, finds that there is a fail9 ure to comply substantially with the requirements of 

10 paragraph (1), the Secretary of Labor shall notify 

11 such State agency that further payments will not be 

12 made to the State until the Secretary of Labor is 

13 satisfied that there is no longer any such failure. 

14 Until the Secretary of Labor is so satisfied, such 

15 Secretary shall make no future certification to the 

16 Secretary of the Treasury with respect to the 

17 State.’’. 

18 (c) UNEMPLOYMENT COMPENSATION INTEGRITY

19 DATA HUB.— 

20 (1) IN GENERAL.—Section 303(a) of the Social 

21 Security Act (42 U.S.C. 503(a)), as amended by 

22 subsection (a), is amended by adding at the end the 

23 following new paragraph: 

24 ‘‘(14) The State agency charged with adminis25 tration of the State law shall use the system desVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00023 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 ignated by the Secretary of Labor for cross-match2 ing claimants of unemployment compensation under 

3 State law against any databases in the system to 

4 prevent and detect fraud and improper payments.’’. 

5 (2) EFFECTIVE DATE.—The amendment made 

6 by paragraph (1) shall apply to weeks of unemploy7 ment beginning on or after the earlier of— 

8 (A) the date the State changes its statutes, 

9 regulations, or policies in order to comply with 

10 such amendment; or 

11 (B) October 1, 2022. 

12 (d) REDUCING STATE BURDEN IN PROVIDING DATA

13 TO PREVENT AND DETECT FRAUD.—Section 303 of the 

14 Social Security Act (42 U.S.C. 503), as amended by sub15 section (b), is amended by adding at the end the following 

16 new subsection: 

17 ‘‘(o) USE OF UNEMPLOYMENT CLAIMS DATA TO

18 PREVENT AND DETECT FRAUD.—The Inspector General 

19 of the Department of Labor shall, for the purpose of iden20 tifying and investigating fraud in unemployment com21 pensation programs, have direct access to each of the fol22 lowing systems: 

23 ‘‘(1) The system designated by the Secretary of 

24 Labor for the electronic transmission of requests for 


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1 information relating to interstate claims for unem2 ployment compensation. 

3 ‘‘(2) The system designated by the Secretary of 

4 Labor for cross-matching claimants of unemploy5 ment compensation under State law against data6 bases to prevent and detect fraud and improper pay7 ments (as referred to in subsection (a)(14).’’. 

8 (e) USE OF NATIONAL DIRECTORY OF NEW HIRES

9 IN ADMINISTRATION OF UNEMPLOYMENT COMPENSATION

10 PROGRAMS AND PENALTIES ON NONCOMPLYING EMPLOY11 ERS.— 

12 (1) IN GENERAL.—Section 303 of the Social 

13 Security Act (42 U.S.C. 503), as amended by sub14 sections (b) and (d), is amended by adding at the 

15 end the following new subsection: 

16 ‘‘(p) USE OF NATIONAL DIRECTORY OF NEW

17 HIRES.— 

18 ‘‘(1) IN GENERAL.—Not later than October 1, 

19 2022, the State agency charged with administration 

20 of the State law shall— 

21 ‘‘(A) compare information in the National 

22 Directory of New Hires established under sec23 tion 453(i) against information about individ24 uals claiming unemployment compensation to 

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1 come employed, in accordance with any regula2 tions or guidance that the Secretary of Health 

3 and Human Services may issue and consistent 

4 with the computer matching provisions of the 

5 Privacy Act of 1974; 

6 ‘‘(B) take timely action to verify whether 

7 the individuals identified pursuant to subpara8 graph (A) are employed; and 

9 ‘‘(C) upon verification pursuant to sub10 paragraph (B), take appropriate action to sus11 pend or modify unemployment compensation 

12 payments, and to initiate recovery of any im13 proper unemployment compensation payments 

14 that have been made. 

15 ‘‘(2) ENFORCEMENT.—Whenever the Secretary 

16 of Labor, after reasonable notice and opportunity for 

17 hearing to the State agency charged with the admin18 istration of the State law, finds that there is a fail19 ure to comply substantially with the requirements of 

20 paragraph (1), the Secretary of Labor shall notify 

21 such State agency that further payments will not be 

22 made to the State until the Secretary of Labor is 

23 satisfied that there is no longer any such failure. 

24 Until the Secretary of Labor is so satisfied, such 

25 Secretary shall make no future certification to the 


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1 Secretary of the Treasury with respect to the 

2 State.’’. 

3 (2) PENALTIES.— 

4 (A) IN GENERAL.—Section 453A(d) of the 

5 Social Security Act (42 U.S.C. 653a(d)), in the 

6 matter preceding paragraph (1), is amended by 

7 striking ‘‘have the option to set a State civil 

8 money penalty which shall not exceed’’ and in9 serting ‘‘set a State civil money penalty which 

10 shall be no less than’’. 

11 (B) EFFECTIVE DATE.—The amendment 

12 made by subparagraph (A) shall apply to pen13 alties assessed on or after October 1, 2022. 

14 (f) STATE PERFORMANCE.— 

15 (1) IN GENERAL.—Section 303 of the Social 

16 Security Act (42 U.S.C. 503), as amended by sub17 sections (b), (d), and (e), is amended by adding at 

18 the end the following new subsection: 

19 ‘‘(q) STATE PERFORMANCE.— 

20 ‘‘(1) IN GENERAL.—For purposes of assisting 

21 States in meeting the requirements of this title, title 

22 IX, title XII, or chapter 23 of the Internal Revenue 

23 Code of 1986 (commonly referred to as ‘the Federal 

24 Unemployment Tax Act’), the Secretary of Labor 

25 may— 


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1 ‘‘(A) consistent with subsection (a)(1), es2 tablish measures of State performance, includ3 ing criteria for acceptable levels of performance, 

4 performance goals, and performance measure5 ment programs; 

6 ‘‘(B) consistent with subsection (a)(6), re7 quire States to provide to the Secretary of 

8 Labor data or other relevant information from 

9 time to time concerning the operations of the 

10 State or State performance, including the meas11 ures, criteria, goals, or programs established 

12 under paragraph (1); 

13 ‘‘(C) require States with sustained failure 

14 to meet acceptable levels of performance or with 

15 performance that is substantially below accept16 able standards, as determined based on the 

17 measures, criteria, goals, or programs estab18 lished under subparagraph (A), to implement 

19 specific corrective actions and use specified 

20 amounts of the administrative grants under this 

21 title provided to such States to improve per22 formance; and 

23 ‘‘(D) based on the data and other informa24 tion provided under subparagraph (B)— 


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1 ‘‘(i) to the extent the Secretary of 

2 Labor determines funds are available after 

3 providing grants to States under this title 

4 for the administration of State laws, recog5 nize and make awards to States for per6 formance improvement, or performance ex7 ceeding the criteria or meeting the goals 

8 established under subparagraph (A); or 

9 ‘‘(ii) to the extent the Secretary of 

10 Labor determines funds are available after 

11 providing grants to States under this title 

12 for the administration of State laws, pro13 vide incentive funds to high-performing 

14 States based on the measures, criteria, 

15 goals, or programs established under sub16 paragraph (A). 

17 ‘‘(2) ENFORCEMENT.—Whenever the Secretary 

18 of Labor, after reasonable notice and opportunity for 

19 hearing to the State agency charged with the admin20 istration of the State law, finds that there is a fail21 ure to comply substantially with the requirements of 

22 paragraph (1), the Secretary of Labor shall notify 

23 such State agency that further payments will not be 

24 made to the State until the Secretary of Labor is 

25 satisfied that there is no longer any such failure. 


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1 Until the Secretary of Labor is so satisfied, such 

2 Secretary shall make no future certification to the 

3 Secretary of the Treasury with respect to the 

4 State.’’. 

5 (2) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall take effect on the date of en7 actment of this Act. 

8 (g) FUNDING.—Out of any money in the Treasury 

9 of the United States not otherwise appropriated, there are 

10 appropriated to the Secretary of Labor $2,000,000,000 to 

11 assist States in carrying out the amendments made by this 

12 section, which may include regional or multi-State efforts. 

13 Amounts appropriated under the preceding sentence shall 

14 remain available until expended. 

15 SEC. 105. TANF CORONAVIRUS EMERGENCY FUND. 

16 (a) TEMPORARY FUND.— 

17 (1) IN GENERAL.—Section 403 of the Social 

18 Security Act (42 U.S.C. 603) is amended by adding 

19 at the end the following: 

20 ‘‘(c) TANF CORONAVIRUS EMERGENCY FUND.— 

21 ‘‘(1) ESTABLISHMENT.—There is established in 

22 the Treasury of the United States a fund which 

23 shall be known as the ‘Coronavirus Emergency Fund 

24 for State Temporary Assistance for Needy Families 


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1 Programs’ (in this subsection referred to as the 

2 ‘TANF Coronavirus Emergency Fund’). 

3 ‘‘(2) DEPOSITS INTO FUND.— 

4 ‘‘(A) IN GENERAL.—Out of any money in 

5 the Treasury of the United States not otherwise 

6 appropriated, there are appropriated for the pe7 riod of fiscal years 2020 through 2021, 

8 $2,000,000,000 for payment to the TANF 

9 Coronavirus Emergency Fund. 

10 ‘‘(B) USE OF FUNDS.—Subject to subpara11 graph (C), the amounts appropriated to the 

12 TANF Coronavirus Emergency Fund under 

13 subparagraph (A) shall be used to make grants 

14 to States in fiscal years 2020 and 2021 in ac15 cordance with the requirements of paragraph 

16 (3). 

17 ‘‘(C) ADMINISTRATION.—The Secretary 

18 may reserve up to $4,000,000 of the amount 

19 appropriated for the period of fiscal years 2020 

20 through 2021 under subparagraph (A) for ex21 penses related to administering this subsection. 

22 ‘‘(D) LIMITATION.—In no case may the 

23 Secretary make a grant from the TANF 

24 Coronavirus Emergency Fund for a fiscal year 

25 after fiscal year 2021. 


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1 ‘‘(3) GRANTS TO STATES FOR INCREASED EX2 PENDITURES FOR BASIC ASSISTANCE, NON-RECUR3 RENT SHORT TERM BENEFITS, AND WORK SUP4 PORTS.— 

5 ‘‘(A) IN GENERAL.—For each of the 3rd 

6 and 4th quarters of fiscal year 2020 and each 

7 quarter of fiscal year 2021, the Secretary shall 

8 make a grant from the TANF Coronavirus 

9 Emergency Fund to each State that— 

10 ‘‘(i) requests a grant under this para11 graph for the quarter; and 

12 ‘‘(ii) meets the requirements of sub13 paragraph (B) for the quarter. 

14 ‘‘(B) INCREASED EXPENDITURES.—A 

15 State meets the requirements of this subpara16 graph for a quarter if— 

17 ‘‘(i) the total amount expended by the 

18 State for the quarter under the State pro19 gram funded under this part or any other 

20 State program funded with qualified State 

21 expenditures (as defined in section 

22 409(a)(7)(B)(i)) for basic assistance, non23 recurrent short-term benefits, and work 

24 supports for eligible families, exceeds 


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1 ‘‘(ii) the total amount expended by the 

2 State for the 1st quarter of fiscal year 

3 2020 under the State program funded 

4 under this part or any other State pro5 gram funded with qualified State expendi6 tures (as so defined) for basic assistance, 

7 non-recurrent short-term benefits, and 

8 work supports for eligible families. 

9 ‘‘(C) AMOUNT OF GRANT.—Subject to 

10 paragraph (4), the amount of the grant payable 

11 to a State under this paragraph for a quarter 

12 shall be the amount equal to 80 percent of the 

13 excess of the expenditures for the quarter de14 scribed in clause (i) of subparagraph (B) over 

15 the expenditures for the 1st quarter of fiscal 

16 year 2020 described in clause (ii) of that sub17 paragraph. 

18 ‘‘(D) AUTHORITY TO MAKE NECESSARY

19 ADJUSTMENTS TO DATA AND COLLECT NEEDED

20 DATA.—In determining the expenditures of a 

21 State for basic assistance, non-recurrent short22 term benefits, and work supports during any 

23 quarter for which the State requests funds 

24 under this subsection, and for the 1st quarter 

25 of fiscal year 2020, the Secretary may make apVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00033 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 propriate adjustments to the data, on a State2 by-State basis, to ensure that the data are com3 parable. The Secretary may develop a mecha4 nism for collecting expenditure data, including 

5 procedures which allow States to make reason6 able estimates, and may set deadlines for mak7 ing revisions to the data. 

8 ‘‘(E) AVAILABILITY OF FUNDS.— Funds 

9 paid to a State from a grant made for any 

10 quarter of fiscal year 2020 or 2021 shall re11 main available for use by the State through 

12 September 30, 2022. 

13 ‘‘(4) GRANT LIMITED TO STATE PROPORTIONAL

14 SHARE OF CHILDREN IN POVERTY.— 

15 ‘‘(A) IN GENERAL.—With respect to a 

16 State, the aggregate amount of the grants pay17 able to the State under paragraph (3) for the 

18 3rd and 4th quarters of fiscal year 2020 and 

19 each quarter of fiscal year 2021 shall not ex20 ceed the State child poverty proportion amount 

21 determined for the State for fiscal year 2020 

22 under subparagraph (B). 

23 ‘‘(B) STATE CHILD POVERTY PROPORTION

24 AMOUNT.—The State child poverty proportion 

25 amount determined under this subparagraph 


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1 for a State for fiscal year 2020 is the product 

2 of— 

3 ‘‘(i) $2,000,000,000; and 

4 ‘‘(ii) the quotient of— 

5 ‘‘(I) the number of children in 

6 families with income below the poverty 

7 line in the State (as determined under 

8 subparagraph (C)); and 

9 ‘‘(II) the number of children in 

10 families with income below the poverty 

11 line in all States (as so determined). 

12 ‘‘(C) DATA.— 

13 ‘‘(i) IN GENERAL.—For purposes of 

14 subparagraph (B)(ii), subject to clause (ii) 

15 of this subparagraph, the number of chil16 dren in families with income below the pov17 erty line shall be determined based on the 

18 most recent data available from the Bu19 reau of the Census. 

20 ‘‘(ii) OTHER DATA.—The number of 

21 children in families with income below the 

22 poverty line in the case of— 

23 ‘‘(I) Puerto Rico, the United 

24 States Virgin Islands, Guam, and 

25 American Samoa may be determined 


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1 on the basis of the most recent data 

2 are available from the Bureau of the 

3 Census or such other poverty data as 

4 the Secretary determines appropriate); 

5 and 

6 ‘‘(II) an Indian tribe, shall be de7 termined in proportion to the tribal 

8 family assistance grant paid to the In9 dian tribe for fiscal year 2020. 

10 ‘‘(5) DEFINITIONS.—In this subsection: 

11 ‘‘(A) BASIC ASSISTANCE.—The term ‘basic 

12 assistance’ means assistance including cash, 

13 payments, vouchers, and other forms of benefits 

14 designed to meet a family’s ongoing basic needs 

15 as defined by the Secretary. 

16 ‘‘(B) ELIGIBLE FAMILIES.— 

17 ‘‘(i) IN GENERAL.—The term ‘eligible 

18 family’ means a family (including a family 

19 of one) that— 

20 ‘‘(I) has 1 or more children who 

21 have not attained 18 years of age; and 

22 ‘‘(II) is in need as a result of the 

23 public health emergency with respect 

24 to the Coronavirus Disease 2019 


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1 (COVID-19) as determined by the 

2 State in accordance with clause (ii). 

3 ‘‘(ii) CRITERIA FOR NEED BASED ON

4 COVID-19 PUBLIC HEALTH EMERGENCY.— 

5 A State shall define and publish on a pub6 licly available website maintained by the 

7 State the criteria for determining a family 

8 is in need as a result of the public health 

9 emergency with respect to the Coronavirus 

10 Disease 2019 (COVID-19) and shall report 

11 such criteria to the Secretary. The Sec12 retary shall publish all the State criteria 

13 reported under this clause on a publicly 

14 available website maintained by the Sec15 retary. 

16 ‘‘(C) NON-RECURRENT SHORT-TERM BEN17 EFITS.—The term ‘non-recurrent short-term 

18 benefits’ means benefits intended to address a 

19 specific crisis or need as defined by the Sec20 retary. 

21 ‘‘(D) POVERTY LINE.—The term ‘poverty 

22 line’ means the income official poverty line, as 

23 defined by the Office of Management and 

24 Budget, and revised annually in accordance 


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1 with section 673(2) of the Community Services 

2 Block Grant Act (42 U.S.C. 9902(2)). 

3 ‘‘(E) STATE.—The term ‘State’ has the 

4 meaning given that term in section 419(5) and 

5 includes Indian tribes, as defined in section 

6 419(4). 

7 ‘‘(F) WORK SUPPORTS.—The term ‘work 

8 supports’ means benefits provided to help fami9 lies obtain, retain, or advance in employment as 

10 defined by the Secretary.’’. 

11 (2) REPEAL.—Effective October 1, 2021, sub12 section (c) of section 403 of the Social Security Act 

13 (42 U.S.C. 603) (as added by paragraph (1)) is re14 pealed. 

15 (b) DISREGARD FROM LIMITATION ON TOTAL PAY16 MENTS TO TERRITORIES.— 

17 (1) IN GENERAL.—Section 1108(a)(2) of the 

18 Social Security Act (42 U.S.C. 1308(a)(2)) is 

19 amended by inserting ‘‘403(c)(3),’’ after 

20 ‘‘403(a)(5),’’. 

21 (2) SUNSET.—Effective October 1, 2021, sec22 tion 1108(a)(2) of the Social Security Act (42 

23 U.S.C. 1308(a)(2)) is amended by striking 

24 ‘‘403(c)(3),’’ (as added by paragraph (1)). 


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1 TITLE II—ASSISTANCE TO INDI2 VIDUALS, FAMILIES AND EM3 PLOYERS TO REOPEN THE 

4 ECONOMY 

5 Subtitle A—Relief for Individuals 

6 and Families 

7 SEC. 201. ADDITIONAL 2020 RECOVERY REBATES FOR INDI8 VIDUALS. 

9 (a) IN GENERAL.—Subchapter B of chapter 65 of the 

10 Internal Revenue Code of 1986 is amended by inserting 

11 after section 6428 the following new section: 

12 ‘‘SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR IN13 DIVIDUALS. 

14 ‘‘(a) IN GENERAL.—In addition to the credit allowed 

15 under section 6428, in the case of an eligible individual, 

16 there shall be allowed as a credit against the tax imposed 

17 by subtitle A for the first taxable year beginning in 2020 

18 an amount equal to the sum of— 

19 ‘‘(1) $1,200 ($2,400 in the case of eligible indi20 viduals filing a joint return), plus 

21 ‘‘(2) an amount equal to the product of $500 

22 multiplied by the number of dependents (as defined 

23 in section 152(a)) of the taxpayer. 


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1 ‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 

2 subsection (a) shall be treated as allowed by subpart C 

3 of part IV of subchapter A of chapter 1. 

4 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN5 COME.—The amount of the credit allowed by subsection 

6 (a) (determined without regard to this subsection and sub7 section (e)) shall be reduced (but not below zero) by 5 

8 percent of so much of the taxpayer’s adjusted gross in9 come as exceeds— 

10 ‘‘(1) $150,000 in the case of a joint return, 

11 ‘‘(2) $112,500 in the case of a head of house12 hold, and 

13 ‘‘(3) $75,000 in the case of a taxpayer not de14 scribed in paragraph (1) or (2). 

15 ‘‘(d) ELIGIBLE INDIVIDUAL.— 

16 ‘‘(1) IN GENERAL.—For purposes of this sec17 tion, the term ‘eligible individual’ means any indi18 vidual who is not described in paragraph (2) and 

19 who was not deceased prior to January 1, 2020. 

20 ‘‘(2) EXCEPTIONS.—An individual is described 

21 in this paragraph if such individual is— 

22 ‘‘(A) a nonresident alien individual, 

23 ‘‘(B) an individual with respect to whom a 

24 deduction under section 151 is allowable to an25 other taxpayer for a taxable year beginning in 


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1 the calendar year in which the individual’s tax2 able year begins, or 

3 ‘‘(C) an estate or trust. 

4 ‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF

5 CREDIT.— 

6 ‘‘(1) IN GENERAL.—The amount of credit 

7 which would (but for this paragraph) be allowable 

8 under this section shall be reduced (but not below 

9 zero) by the aggregate refunds and credits made or 

10 allowed to the taxpayer under subsection (f). Any 

11 failure to so reduce the credit shall be treated as 

12 arising out of a mathematical or clerical error and 

13 assessed according to section 6213(b)(1). 

14 ‘‘(2) JOINT RETURNS.—In the case of a refund 

15 or credit made or allowed under subsection (f) with 

16 respect to a joint return, half of such refund or cred17 it shall be treated as having been made or allowed 

18 to each individual filing such return. 

19 ‘‘(f) ADVANCE REFUNDS AND CREDITS.— 

20 ‘‘(1) IN GENERAL.—Subject to paragraph (5), 

21 each individual who was an eligible individual for 

22 such individual’s first taxable year beginning in 

23 2019 shall be treated as having made a payment 

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1 able year in an amount equal to the advance refund 

2 amount for such taxable year. 

3 ‘‘(2) ADVANCE REFUND AMOUNT.—For pur4 poses of paragraph (1), the advance refund amount 

5 is the amount that would have been allowed as a 

6 credit under this section for such taxable year if this 

7 section (other than subsection (e) and this sub8 section) had applied to such taxable year. 

9 ‘‘(3) TIMING AND MANNER OF PAYMENTS.— 

10 ‘‘(A) TIMING.—The Secretary shall, sub11 ject to the provisions of this title, refund or 

12 credit any overpayment attributable to this sec13 tion as rapidly as possible. No refund or credit 

14 shall be made or allowed under this subsection 

15 after December 31, 2020. 

16 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith17 standing any other provision of law, the Sec18 retary may certify and disburse refunds payable 

19 under this subsection electronically to— 

20 ‘‘(i) any account to which the payee 

21 received or authorized, on or after January 

22 1, 2018, a refund of taxes under this title 

23 or of a Federal payment (as defined in sec24 tion 3332 of title 31, United States Code), 


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1 ‘‘(ii) any account belonging to a payee 

2 from which that individual, on or after 

3 January 1, 2018, made a payment of taxes 

4 under this title, or 

5 ‘‘(iii) any Treasury-sponsored account 

6 (as defined in section 208.2 of title 31, 

7 Code of Federal Regulations). 

8 ‘‘(C) WAIVER OF CERTAIN RULES.—Not9 withstanding section 3325 of title 31, United 

10 States Code, or any other provision of law, with 

11 respect to any payment of a refund under this 

12 subsection, a disbursing official in the executive 

13 branch of the United States Government may 

14 modify payment information received from an 

15 officer or employee described in section 

16 3325(a)(1)(B) of such title for the purpose of 

17 facilitating the accurate and efficient delivery of 

18 such payment. Except in cases of fraud or reck19 less neglect, no liability under sections 3325, 

20 3527, 3528, or 3529 of title 31, United States 

21 Code, shall be imposed with respect to pay22 ments made under this subparagraph. 

23 ‘‘(4) NO INTEREST.—No interest shall be al24 lowed on any overpayment attributable to this sec25 tion. 


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1 ‘‘(5) APPLICATION TO CERTAIN INDIVIDUALS

2 WHO DO NOT FILE A RETURN OF TAX FOR 2019.— 

3 ‘‘(A) IN GENERAL.—In the case of an indi4 vidual who, at the time of any determination 

5 made pursuant to paragraph (3), has not filed 

6 a tax return for the year described in para7 graph (1), the Secretary may— 

8 ‘‘(i) apply such paragraph by sub9 stituting ‘2018’ for ‘2019’, 

10 ‘‘(ii) use information with respect to 

11 such individual for calendar year 2019 pro12 vided in— 

13 ‘‘(I) Form SSA–1099, Social Se14 curity Benefit Statement, or 

15 ‘‘(II) Form RRB–1099, Social 

16 Security Equivalent Benefit State17 ment, or 

18 ‘‘(iii) use information with respect to 

19 such individual which is provided by— 

20 ‘‘(I) in the case of a specified so21 cial security beneficiary or a specified 

22 supplemental security income recipi23 ent, the Commissioner of Social Secu24 rity, 


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•S 4318 IS

1 ‘‘(II) in the case of a specified 

2 railroad retirement beneficiary, the 

3 Railroad Retirement Board, and 

4 ‘‘(III) in the case of a specified 

5 veterans beneficiary, the Secretary of 

6 Veterans Affairs (in coordination 

7 with, and with the assistance of, the 

8 Commissioner of Social Security if ap9 propriate). 

10 ‘‘(B) SPECIFIED INDIVIDUAL.—For pur11 poses of this paragraph, the term ‘specified in12 dividual’ means any individual who is— 

13 ‘‘(i) a specified social security bene14 ficiary, 

15 ‘‘(ii) a specified supplemental security 

16 income recipient, 

17 ‘‘(iii) a specified railroad retirement 

18 beneficiary, or 

19 ‘‘(iv) a specified veterans beneficiary. 

20 ‘‘(C) SPECIFIED SOCIAL SECURITY BENE21 FICIARY.—For purposes of this paragraph, the 

22 term ‘specified social security beneficiary’ 

23 means any individual who, for the last month 

24 that ends prior to the date of enactment of this 

25 section, is entitled to any monthly insurance 


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•S 4318 IS

1 benefit payable under title II of the Social Se2 curity Act (42 U.S.C. 401 et seq.), including 

3 payments made pursuant to sections 202(d), 

4 223(g), and 223(i)(7) of such Act. 

5 ‘‘(D) SPECIFIED SUPPLEMENTAL SECU6 RITY INCOME RECIPIENT.—For purposes of this 

7 paragraph, the term ‘specified supplemental se8 curity income recipient’ means any individual 

9 who, for the last month that ends prior to the 

10 date of enactment of this section, is eligible for 

11 a monthly benefit payable under title XVI of 

12 the Social Security Act (42 U.S.C. 1381 et 

13 seq.) (other than a benefit to an individual de14 scribed in section 1611(e)(1)(B) of such Act 

15 (42 U.S.C. 1382(e)(1)(B)), including— 

16 ‘‘(i) payments made pursuant to sec17 tion 1614(a)(3)(C) of such Act (42 U.S.C. 

18 1382c(a)(3)(C)), 

19 ‘‘(ii) payments made pursuant to sec20 tion 1619(a) (42 U.S.C. 1382h(a)) or sub21 sections (a)(4), (a)(7), or (p)(7) of section 

22 1631 (42 U.S.C. 1383) of such Act, and 

23 ‘‘(iii) State supplementary payments 

24 of the type referred to in section 1616(a) 

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1 ments of the type described in section 

2 212(a) of Public Law 93–66) which are 

3 paid by the Commissioner under an agree4 ment referred to in such section 1616(a) 

5 (or section 212(a) of Public Law 93–66). 

6 ‘‘(E) SPECIFIED RAILROAD RETIREMENT

7 BENEFICIARY.—For purposes of this para8 graph, the term ‘specified railroad retirement 

9 beneficiary’ means any individual who, for the 

10 last month that ends prior to the date of enact11 ment of this section, is entitled to a monthly 

12 annuity or pension payment payable (without 

13 regard to section 5(a)(ii) of the Railroad Retire14 ment Act of 1974 (45 U.S.C. 231d(a)(ii))) 

15 under— 

16 ‘‘(i) section 2(a)(1) of such Act (45 

17 U.S.C. 231a(a)(1)), 

18 ‘‘(ii) section 2(c) of such Act (45 

19 U.S.C. 231a(c)), 

20 ‘‘(iii) section 2(d)(1) of such Act (45 

21 U.S.C. 231a(d)(1)), or 

22 ‘‘(iv) section 7(b)(2) of such Act (45 

23 U.S.C. 231f(b)(2)) with respect to any of 

24 the benefit payments described in subpara25 graph (C). 


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1 ‘‘(F) SPECIFIED VETERANS BENE2 FICIARY.—For purposes of this paragraph, the 

3 term ‘specified veterans beneficiary’ means any 

4 individual who, for the last month that ends 

5 prior to the date of enactment of this section, 

6 is entitled to a compensation or pension pay7 ment payable under— 

8 ‘‘(i) section 1110, 1117, 1121, 1131, 

9 1141, or 1151 of title 38, United States 

10 Code, 

11 ‘‘(ii) section 1310, 1312, 1313, 1315, 

12 1316, or 1318 of title 38, United States 

13 Code, 

14 ‘‘(iii) section 1513, 1521, 1533, 1536, 

15 1537, 1541, 1542, or 1562 of title 38, 

16 United States Code, or 

17 ‘‘(iv) section 1805, 1815, or 1821 of 

18 title 38, United States Code, 

19 to a veteran, surviving spouse, child, or parent 

20 as described in paragraph (2), (3), (4)(A)(ii), or 

21 (5) of section 101, title 38, United States Code. 

22 ‘‘(G) SUBSEQUENT DETERMINATIONS AND

23 REDETERMINATIONS NOT TAKEN INTO AC24 COUNT.—For purposes of this section, any indi25 vidual’s status as a specified social security benVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00048 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 eficiary, a specified supplemental security in2 come recipient, a specified railroad retirement 

3 beneficiary, or a specified veterans beneficiary 

4 shall be unaffected by any determination or re5 determination of any entitlement to, or eligi6 bility for, any benefit, payment, or compensa7 tion, if such determination or redetermination 

8 occurs after the last month that ends prior to 

9 the date of enactment of this section. 

10 ‘‘(H) PAYMENT TO REPRESENTATIVE PAY11 EES AND FIDUCIARIES.— 

12 ‘‘(i) IN GENERAL.—If the benefit, 

13 payment, or compensation referred to in 

14 subparagraph (C), (D), (E), or (F) with 

15 respect to any specified individual is paid 

16 to a representative payee or fiduciary, pay17 ment by the Secretary under paragraph 

18 (3) with respect to such specified indi19 vidual shall be made to such individual’s 

20 representative payee or fiduciary and the 

21 entire payment shall be used only for the 

22 benefit of the individual who is entitled to 

23 the payment. 

24 ‘‘(ii) APPLICATION OF ENFORCEMENT

25 PROVISIONS.— 


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1 ‘‘(I) In the case of a payment de2 scribed in clause (i) which is made 

3 with respect to a specified social secu4 rity beneficiary or a specified supple5 mental security income recipient, sec6 tion 1129(a)(3) of the Social Security 

7 Act (42 U.S.C. 1320a–8(a)(3)) shall 

8 apply to such payment in the same 

9 manner as such section applies to a 

10 payment under title II or XVI of such 

11 Act. 

12 ‘‘(II) In the case of a payment 

13 described in clause (i) which is made 

14 with respect to a specified railroad re15 tirement beneficiary, section 13 of the 

16 Railroad Retirement Act (45 U.S.C. 

17 231l) shall apply to such payment in 

18 the same manner as such section ap19 plies to a payment under such Act. 

20 ‘‘(III) In the case of a payment 

21 described in clause (i) which is made 

22 with respect to a specified veterans 

23 beneficiary, sections 5502, 6106, and 

24 6108 of title 38, United States Code, 

25 shall apply to such payment in the 


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•S 4318 IS

1 same manner as such sections apply 

2 to a payment under such title. 

3 ‘‘(6) NOTICE TO INDIVIDUALS.—Not later than 

4 15 days after the date on which the Secretary dis5 tributed any payment to an eligible individual pursu6 ant to this subsection, notice shall be sent by mail 

7 to such individual’s last known address. Such notice 

8 shall indicate the method by which such payment 

9 was made, the amount of such payment, and a 

10 phone number for the appropriate point of contact 

11 at the Internal Revenue Service to report any failure 

12 to receive such payment. 

13 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 

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

15 under subsection (a) to an eligible individual who 

16 does not include on the return of tax for the taxable 

17 year— 

18 ‘‘(A) such individual’s valid identification 

19 number, 

20 ‘‘(B) in the case of a joint return, the valid 

21 identification number of such individual’s 

22 spouse, and 

23 ‘‘(C) in the case of any dependent taken 

24 into account under subsection (a)(2), the valid 

25 identification number of such dependent. 


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1 ‘‘(2) VALID IDENTIFICATION NUMBER.— 

2 ‘‘(A) IN GENERAL.—For purposes of para3 graph (1), the term ‘valid identification num4 ber’ means a social security number (as such 

5 term is defined in section 24(h)(7)). 

6 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA7 TION NUMBER.—For purposes of paragraph 

8 (1)(C), in the case of a dependent who is adopt9 ed or placed for adoption, the term ‘valid identi10 fication number’ shall include the adoption tax11 payer identification number of such dependent. 

12 ‘‘(3) SPECIAL RULE FOR MEMBERS OF THE

13 ARMED FORCES.—Paragraph (1)(B) shall not apply 

14 in the case where at least 1 spouse was a member 

15 of the Armed Forces of the United States at any 

16 time during the taxable year and at least 1 spouse 

17 satisfies paragraph (1)(A). 

18 ‘‘(4) MATHEMATICAL OR CLERICAL ERROR AU19 THORITY.—Any omission of a correct valid identi20 fication number required under this subsection shall 

21 be treated as a mathematical or clerical error for 

22 purposes of applying section 6213(g)(2) to such 

23 omission. 

24 ‘‘(h) SPECIAL RULES WITH RESPECT TO PRIS25 ONERS.— 


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1 ‘‘(1) DISALLOWANCE OF CREDIT.— 

2 ‘‘(A) IN GENERAL.—Subject to subpara3 graph (B), no credit shall be allowed under sub4 section (a) to an eligible individual who is, for 

5 each day during calendar year 2020, described 

6 in clause (i), (ii), (iii), (iv), or (v) of section 

7 202(x)(1)(A) of the Social Security Act (42 

8 U.S.C. 402(x)(1)(A)). 

9 ‘‘(B) JOINT RETURN.—In the case of eligi10 ble individuals filing a joint return where 1 

11 spouse is described in subparagraph (A), sub12 section (a)(1) shall be applied by substituting 

13 ‘$1,200’ for ‘$2,400’. 

14 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED15 IT.—No refund or credit shall be made or allowed 

16 under subsection (f) with respect to any individual 

17 whom the Secretary has knowledge is, at the time of 

18 any determination made pursuant to paragraph (3) 

19 of such subsection, described in clause (i), (ii), (iii), 

20 (iv), or (v) of section 202(x)(1)(A) of the Social Se21 curity Act. 

22 ‘‘(i) REGULATIONS.—The Secretary shall prescribe 

23 such regulations or other guidance as may be necessary 

24 to carry out the purposes of this section, including any 


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•S 4318 IS

1 such measures as are deemed appropriate to avoid allow2 ing multiple credits or rebates to a taxpayer.’’. 

3 (b) DEFINITION OF DEFICIENCY.—Section 

4 6211(b)(4)(A) of the Internal Revenue Code of 1986 is 

5 amended by striking ‘‘and 6428’’ and inserting ‘‘6428, 

6 and 6428A’’. 

7 (c) TREATMENT OF POSSESSIONS.—Rules similar to 

8 the rules of subsection (c) of section 2201 of the CARES 

9 Act (Public Law 116–136) shall apply for purposes of this 

10 section. 

11 (d) EXCEPTION FROM REDUCTION OR OFFSET.— 

12 (1) IN GENERAL.—Any credit or refund allowed 

13 or made to any individual by reason of section 

14 6428A of the Internal Revenue Code of 1986 (as 

15 added by this section) or by reason of subsection (c) 

16 of this section shall not be— 

17 (A) subject to reduction or offset pursuant 

18 to section 3716 or 3720A of title 31, United 

19 States Code, 

20 (B) subject to reduction or offset pursuant 

21 to subsection (d), (e), or (f) of section 6402 of 

22 the Internal Revenue Code of 1986, or 

23 (C) reduced or offset by other assessed 

24 Federal taxes that would otherwise be subject 

25 to levy or collection. 


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1 (2) ASSIGNMENT OF BENEFITS.— 

2 (A) IN GENERAL.—The right of any per3 son to any applicable payment shall not be 

4 transferable or assignable, at law or in equity, 

5 and no applicable payment shall be subject to, 

6 execution, levy, attachment, garnishment, or 

7 other legal process, or the operation of any 

8 bankruptcy or insolvency law. 

9 (B) ENCODING OF PAYMENTS.—In the 

10 case of an applicable payment described in sub11 paragraph (D)(iii)(I) that is paid electronically 

12 by direct deposit through the Automated Clear13 ing House (ACH) network, the Secretary of the 

14 Treasury (or the Secretary’s delegate) shall— 

15 (i) issue the payment using a unique 

16 identifier that is reasonably sufficient to 

17 allow a financial institution to identify the 

18 payment as an applicable payment, and 

19 (ii) further encode the payment pursu20 ant to the same specifications as required 

21 for a benefit payment defined in section 

22 212.3 of title 31, Code of Federal Regula23 tions. 

24 (C) GARNISHMENT.— 


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1 (i) ENCODED PAYMENTS.—In the case 

2 of a garnishment order that applies to an 

3 account that has received an applicable 

4 payment that is encoded as provided in 

5 subparagraph (B), a financial institution 

6 shall follow the requirements and proce7 dures set forth in part 212 of title 31, 

8 Code of Federal Regulations, except a fi9 nancial institution shall not, with regard to 

10 any applicable payment, be required to 

11 provide the notice referenced in sections 

12 212.6 and 212.7 of title 31, Code of Fed13 eral Regulations. This paragraph shall not 

14 alter the status of applicable payments as 

15 tax refunds or other nonbenefit payments 

16 for purpose of any reclamation rights of 

17 the Department of the Treasury or the In18 ternal Revenue Service as per part 210 of 

19 title 31 of the Code of Federal Regula20 tions. 

21 (ii) OTHER PAYMENTS.—If a financial 

22 institution receives a garnishment order, 

23 other than an order that has been served 

24 by the United States or an order that has 

25 been served by a Federal, State, or local 


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•S 4318 IS

1 child support enforcement agency, that has 

2 been received by a financial institution and 

3 that applies to an account into which an 

4 applicable payment that has not been en5 coded as provided in subparagraph (B) has 

6 been deposited electronically or by an ap7 plicable payment that has been deposited 

8 by check on any date in the lookback pe9 riod, the financial institution, upon the re10 quest of the account holder, shall treat the 

11 amount of the funds in the account at the 

12 time of the request, up to the amount of 

13 the applicable payment (in addition to any 

14 amounts otherwise protected under part 

15 212 of title 31, Code of Federal Regula16 tions), as exempt from a garnishment 

17 order without requiring the consent of the 

18 party serving the garnishment order or the 

19 judgment creditor. 

20 (iii) LIABILITY.—A financial institu21 tion that acts in good faith in reliance on 

22 clauses (i) or (ii) shall not be subject to li23 ability or regulatory action under any Fed24 eral or State law, regulation, court or other 


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•S 4318 IS

1 order, or regulatory interpretation for ac2 tions concerning any applicable payments. 

3 (D) DEFINITIONS.—For purposes of this 

4 paragraph— 

5 (i) ACCOUNT HOLDER.—The term 

6 ‘‘account holder’’ means a natural person 

7 whose name appears in a financial institu8 tion’s records as the direct or beneficial 

9 owner of an account. 

10 (ii) ACCOUNT REVIEW.—The term 

11 ‘‘account review’’ means the process of ex12 amining deposits in an account to deter13 mine if an applicable payment has been de14 posited into the account during the 

15 lookback period. The financial institution 

16 shall perform the account review following 

17 the procedures outlined in section 212.5 of 

18 title 31, Code of Federal Regulations and 

19 in accordance with the requirements of sec20 tion 212.6 of title 31, Code of Federal 

21 Regulations. 

22 (iii) APPLICABLE PAYMENT.—The 

23 term ‘‘applicable payment’’ means— 

24 (I) any advance refund amount 

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1 tion 6428A of the Internal Revenue 

2 Code of 1986 (as so added), 

3 (II) any payment made by a pos4 session of the United States with a 

5 mirror code tax system (as defined in 

6 subsection (c) of section 2201 of the 

7 CARES Act (Public Law 116–136)) 

8 pursuant to such subsection which 

9 corresponds to a payment described in 

10 subclause (I), and 

11 (III) any payment made by a 

12 possession of the United States with13 out a mirror code tax system (as so 

14 defined) pursuant to section 2201(c) 

15 of such Act. 

16 (iv) GARNISHMENT.—The term ‘‘gar17 nishment’’ means execution, levy, attach18 ment, garnishment, or other legal process. 

19 (v) GARNISHMENT ORDER.—The term 

20 ‘‘garnishment order’’ means a writ, order, 

21 notice, summons, judgment, levy, or simi22 lar written instruction issued by a court, a 

23 State or State agency, a municipality or 

24 municipal corporation, or a State child 

25 support enforcement agency, including a 


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1 lien arising by operation of law for overdue 

2 child support or an order to freeze the as3 sets in an account, to effect a garnishment 

4 against a debtor. 

5 (vi) LOOKBACK PERIOD.—The term 

6 ‘‘lookback period’’ means the two month 

7 period that begins on the date preceding 

8 the date of account review and ends on the 

9 corresponding date of the month two 

10 months earlier, or on the last date of the 

11 month two months earlier if the cor12 responding date does not exist. 

13 (e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

14 of the Treasury (or the Secretary’s delegate) shall conduct 

15 a public awareness campaign, in coordination with the 

16 Commissioner of Social Security and the heads of other 

17 relevant Federal agencies, to provide information regard18 ing the availability of the credit and rebate allowed under 

19 section 6428A of the Internal Revenue Code of 1986 (as 

20 added by this section), including information with respect 

21 to individuals who may not have filed a tax return for tax22 able year 2018 or 2019. 

23 (f) APPROPRIATIONS TO CARRY OUT REBATES.— 

24 (1) IN GENERAL.—Immediately upon the enact25 ment of this Act, the following sums are approVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00060 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 priated, out of any money in the Treasury not other2 wise appropriated, for the fiscal year ending Sep3 tember 30, 2020: 

4 (A) DEPARTMENT OF THE TREASURY.— 

5 (i) For an additional amount for ‘‘De6 partment of the Treasury—Internal Rev7 enue Service—Taxpayer Services’’, 

8 $29,027,000, to remain available until 

9 September 30, 2021. 

10 (ii) For an additional amount for 

11 ‘‘Department of the Treasury—Internal 

12 Revenue Service—Operations Support’’, 

13 $236,548,000, to remain available until 

14 September 30, 2021. 

15 (iii) For an additional amount for 

16 ‘‘Department of the Treasury—Internal 

17 Revenue Service—Enforcement’’, 

18 $54,425,000, to remain available until 

19 September 30, 2021. 

20 Amounts made available in appropriations 

21 under this subparagraph may be transferred be22 tween such appropriations upon the advance no23 tification of the Committees on Appropriations 

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1 ate. Such transfer authority is in addition to 

2 any other transfer authority provided by law. 

3 (B) SOCIAL SECURITY ADMINISTRATION.— 

4 For an additional amount for ‘‘Social Security 

5 Administration—Limitation on Administrative 

6 Expenses’’, $38,000,000, to remain available 

7 until September 30, 2021. 

8 (2) REPORTS.—No later than 15 days after en9 actment of this Act, the Secretary of the Treasury 

10 shall submit a plan to the Committees on Appropria11 tions of the House of Representatives and the Sen12 ate detailing the expected use of the funds provided 

13 by paragraph (1)(A). Beginning 90 days after enact14 ment of this Act, the Secretary of the Treasury shall 

15 submit a quarterly report to the Committees on Ap16 propriations of the House of Representatives and the 

17 Senate detailing the actual expenditure of funds pro18 vided by paragraph (1)(A) and the expected expendi19 ture of such funds in the subsequent quarter. 

20 (g) CONFORMING AMENDMENTS.— 

21 (1) Paragraph (2) of section 1324(b) of title 

22 31, United States Code, is amended by inserting 

23 ‘‘6428A,’’ after ‘‘6428,’’. 

24 (2) The table of sections for subchapter B of 

25 chapter 65 of the Internal Revenue Code of 1986 is 


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1 amended by inserting after the item relating to sec2 tion 6428 the following: 

‘‘Sec. 6428A. Additional 2020 Recovery Rebates for individuals.’’. 

3 SEC. 202. MODIFICATIONS TO RECOVERY REBATES MADE 

4 UNDER THE CARES ACT. 

5 (a) PROHIBITION ON PAYMENTS TO DECEASED INDI6 VIDUALS.—Subsection (d) of section 6428 of the Internal 

7 Revenue Code of 1986 is amended to read as follows: 

8 ‘‘(d) ELIGIBLE INDIVIDUAL.— 

9 ‘‘(1) IN GENERAL.—For purposes of this sec10 tion, the term ‘eligible individual’ means any indi11 vidual who is not described in paragraph (2) and 

12 who was not deceased prior to January 1, 2020. 

13 ‘‘(2) EXCEPTIONS.—An individual is described 

14 in this paragraph if such individual is— 

15 ‘‘(A) a nonresident alien individual, 

16 ‘‘(B) an individual with respect to whom a 

17 deduction under section 151 is allowable to an18 other taxpayer for a taxable year beginning in 

19 the calendar year in which the individual’s tax20 able year begins, or 

21 ‘‘(C) an estate or trust.’’. 

22 (b) PROHIBITION ON PAYMENTS TO PRISONERS.— 

23 Section 6428 of the Internal Revenue Code of 1986 is 

24 amended— 


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1 (1) by redesignating subsection (h) as sub2 section (i), and 

3 (2) by inserting after subsection (g) the fol4 lowing new subsection: 

5 ‘‘(h) SPECIAL RULES WITH RESPECT TO PRIS6 ONERS.— 

7 ‘‘(1) DISALLOWANCE OF CREDIT.— 

8 ‘‘(A) IN GENERAL.—Subject to subpara9 graph (B), no credit shall be allowed under sub10 section (a) to an eligible individual who, for 

11 each day during calendar year 2020, is de12 scribed in clause (i), (ii), (iii), (iv), or (v) of sec13 tion 202(x)(1)(A) of the Social Security Act (42 

14 U.S.C. 402(x)(1)(A)). 

15 ‘‘(B) JOINT RETURN.—In the case of eligi16 ble individuals filing a joint return where 1 

17 spouse is described in subparagraph (A), sub18 section (a)(1) shall be applied by substituting 

19 ‘$1,200’ for ‘$2,400’. 

20 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED21 IT.—No refund or credit shall be made or allowed 

22 under subsection (f) with respect to any individual 

23 whom the Secretary has knowledge is, at the time of 

24 any determination made pursuant to paragraph (3) 

25 of such subsection, described in clause (i), (ii), (iii), 


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•S 4318 IS

1 (iv), or (v) of section 202(x)(1)(A) of the Social Se2 curity Act.’’. 

3 (c) PROTECTION OF RECOVERY REBATES.—Sub4 section (d) of section 2201 of the CARES Act (Public Law 

5 116–136) is amended— 

6 (1) by redesignating paragraphs (1), (2), and 

7 (3) as subparagraphs (A), (B), and (C), and by mov8 ing such subparagraphs 2 ems to the right, 

9 (2) by striking ‘‘REDUCTION OR OFFSET.—Any 

10 credit’’ and inserting ‘‘REDUCTION, OFFSET, GAR11 NISHMENT, ETC.— 

12 ‘‘(1) IN GENERAL.—Any credit’’, and 

13 (3) by adding at the end the following new 

14 paragraphs: 

15 ‘‘(2) ASSIGNMENT OF BENEFITS.— 

16 ‘‘(A) IN GENERAL.—The right of any per17 son to any applicable payment shall not be 

18 transferable or assignable, at law or in equity, 

19 and no applicable payment shall be subject to, 

20 execution, levy, attachment, garnishment, or 

21 other legal process, or the operation of any 

22 bankruptcy or insolvency law. 

23 ‘‘(B) ENCODING OF PAYMENTS.—As soon 

24 as practicable, but not earlier than 10 days 

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1 graph, in the case of an applicable payment de2 scribed in subparagraph (D)(iii)(I) that is paid 

3 electronically by direct deposit through the 

4 Automated Clearing House (ACH) network, the 

5 Secretary of the Treasury (or the Secretary’s 

6 delegate) shall— 

7 ‘‘(i) issue the payment using a unique 

8 identifier that is reasonably sufficient to 

9 allow a financial institution to identify the 

10 payment as an applicable payment, and 

11 ‘‘(ii) further encode the payment pur12 suant to the same specifications as re13 quired for a benefit payment defined in 

14 section 212.3 of title 31, Code of Federal 

15 Regulations. 

16 ‘‘(C) GARNISHMENT.— 

17 ‘‘(i) ENCODED PAYMENTS.—In the 

18 case of a garnishment order received after 

19 the date that is 10 days after the date of 

20 the enactment of this paragraph and that 

21 applies to an account that has received an 

22 applicable payment that is encoded as pro23 vided in subparagraph (B), a financial in24 stitution shall follow the requirements and 

25 procedures set forth in part 212 of title 


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•S 4318 IS

1 31, Code of Federal Regulations, except a 

2 financial institution shall not, with regard 

3 to any applicable payment, be required to 

4 provide the notice referenced in sections 

5 212.6 and 212.7 of title 31, Code of Fed6 eral Regulations. This paragraph shall not 

7 alter the status of applicable payments as 

8 tax refunds or other nonbenefit payments 

9 for purpose of any reclamation rights of 

10 the Department of the Treasury or the In11 ternal Revenue Service as per part 210 of 

12 title 31 of the Code of Federal Regula13 tions. 

14 ‘‘(ii) OTHER PAYMENTS.—If a finan15 cial institution receives a garnishment 

16 order, other than an order that has been 

17 served by the United States or an order 

18 that has been served by a Federal, State, 

19 or local child support enforcement agency, 

20 that has been received by a financial insti21 tution after the date that is 10 days after 

22 the date of the enactment of this para23 graph and that applies to an account into 

24 which an applicable payment that has not 

25 been encoded as provided in subparagraph 


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•S 4318 IS

1 (B) has been deposited electronically or by 

2 an applicable payment that has been de3 posited by check on any date in the 

4 lookback period, the financial institution, 

5 upon the request of the account holder, 

6 shall treat the amount of the funds in the 

7 account at the time of the request, up to 

8 the amount of the applicable payment (in 

9 addition to any amounts otherwise pro10 tected under part 212 of title 31, Code of 

11 Federal Regulations), as exempt from a 

12 garnishment order without requiring the 

13 consent of the party serving the garnish14 ment order or the judgment creditor. 

15 ‘‘(iii) LIABILITY.—A financial institu16 tion that acts in good faith in reliance on 

17 clauses (i) or (ii) shall not be subject to li18 ability or regulatory action under any Fed19 eral or State law, regulation, court or other 

20 order, or regulatory interpretation for ac21 tions concerning any applicable payments. 

22 ‘‘(D) DEFINITIONS.—For purposes of this 

23 paragraph— 

24 ‘‘(i) ACCOUNT HOLDER.—The term 

25 ‘account holder’ means a natural person 


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•S 4318 IS

1 whose name appears in a financial institu2 tion’s records as the direct or beneficial 

3 owner of an account. 

4 ‘‘(ii) ACCOUNT REVIEW.—The term 

5 ‘account review’ means the process of ex6 amining deposits in an account to deter7 mine if an applicable payment has been de8 posited into the account during the 

9 lookback period. The financial institution 

10 shall perform the account review following 

11 the procedures outlined in section 212.5 of 

12 title 31, Code of Federal Regulations and 

13 in accordance with the requirements of sec14 tion 212.6 of title 31, Code of Federal 

15 Regulations. 

16 ‘‘(iii) APPLICABLE PAYMENT.—The 

17 term ‘applicable payment’ means— 

18 ‘‘(I) any advance refund amount 

19 paid pursuant to subsection (f) of sec20 tion 6428 of the Internal Revenue 

21 Code of 1986, 

22 ‘‘(II) any payment made by a 

23 possession of the United States with a 

24 mirror code tax system (as defined in 

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1 section which corresponds to a pay2 ment described in subclause (I), and 

3 ‘‘(III) any payment made by a 

4 possession of the United States with5 out a mirror code tax system (as so 

6 defined) pursuant to subsection (c). 

7 ‘‘(iv) GARNISHMENT.—The term ‘gar8 nishment’ means execution, levy, attach9 ment, garnishment, or other legal process. 

10 ‘‘(v) GARNISHMENT ORDER.—The 

11 term ‘garnishment order’ means a writ, 

12 order, notice, summons, judgment, levy, or 

13 similar written instruction issued by a 

14 court, a State or State agency, a munici15 pality or municipal corporation, or a State 

16 child support enforcement agency, includ17 ing a lien arising by operation of law for 

18 overdue child support or an order to freeze 

19 the assets in an account, to effect a gar20 nishment against a debtor. 

21 ‘‘(vi) LOOKBACK PERIOD.—The term 

22 ‘lookback period’ means the two month pe23 riod that begins on the date preceding the 

24 date of account review and ends on the 

25 corresponding date of the month two 


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1 months earlier, or on the last date of the 

2 month two months earlier if the cor3 responding date does not exist.’’. 

4 (d) EFFECTIVE DATES.— 

5 (1) PROHIBITIONS.—The amendments made by 

6 subsections (a) and (b) shall take effect as if in7 cluded in section 2201 of the CARES Act. 

8 (2) PROTECTION.—The amendments made by 

9 subsection (c) shall take effect on the date of the en10 actment of this Act. 

11 Subtitle B—Job Creation and 

12 Employment 

13 SEC. 211. ENHANCED EMPLOYEE HIRING AND RETENTION 

14 PAYROLL TAX CREDIT. 

15 (a) INCREASE IN CREDIT PERCENTAGE.—Section 

16 2301(a) of the CARES Act is amended by striking ‘‘50 

17 percent’’ and inserting ‘‘65 percent’’. 

18 (b) INCREASE IN PER EMPLOYEE LIMITATION.—Sec19 tion 2301(b)(1) of the CARES Act is amended by striking 

20 ‘‘for all calendar quarters shall not exceed $10,000.’’ and 

21 inserting ‘‘shall not exceed— 

22 ‘‘(A) $10,000 in any calendar quarter, and 

23 ‘‘(B) $30,000 in the aggregate for all cal24 endar quarters.’’. 


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1 (c) MODIFICATIONS TO DEFINITION OF ELIGIBLE

2 EMPLOYER.— 

3 (1) DECREASE OF REDUCTION IN GROSS RE4 CEIPTS NECESSARY TO QUALIFY AS ELIGIBLE EM5 PLOYER.—Section 2301(c)(2)(B)(i) of the CARES 

6 Act (Public Law 116–136) is amended by striking 

7 ‘‘50 percent’’ and inserting ‘‘75 percent’’. 

8 (2) ELECTION TO DETERMINE GROSS RECEIPTS

9 TEST BASED ON PRIOR QUARTER.—Section 

10 2301(c)(2) of the CARES Act is amended by redes11 ignating subparagraph (C) as subparagraph (D) and 

12 by inserting after subparagraph (B) the following 

13 new subparagraph: 

14 ‘‘(C) ELECTION TO USE ALTERNATIVE

15 QUARTER.—At the election of an employer who 

16 was not an eligible employer for the calendar 

17 quarter ending on June 30, 2020, subpara18 graph (B)(i) shall be applied— 

19 ‘‘(i) by substituting ‘for the prior cal20 endar quarter’ for ‘for the calendar quar21 ter’, and 

22 ‘‘(ii) by substituting ‘the cor23 responding calendar quarter in the prior 

24 year’ for ‘the same calendar quarter in the 

25 prior year’. 


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1 An election under this subparagraph shall be 

2 made at such time and in such manner as the 

3 Secretary shall prescribe.’’. 

4 (d) GROSS RECEIPTS OF TAX-EXEMPT ORGANIZA5 TIONS.—Section 2301(c)(2)(D) of the CARES Act (as re6 designated by subsection (c)(2)) is amended— 

7 (1) by striking ‘‘of such Code, clauses (i) and 

8 (ii)(I)’’ and inserting ‘‘of such Code— 

9 ‘‘(i) clauses (i) and (ii)(I)’’, 

10 (2) by striking the period at the end and insert11 ing ‘‘, and’’, and 

12 (3) by adding at the end the following new 

13 clause: 

14 ‘‘(ii) any reference in this section to 

15 gross receipts shall be treated as a ref16 erence to gross receipts within the meaning 

17 of section 6033 of such Code.’’. 

18 (e) MODIFICATION OF DETERMINATION OF QUALI19 FIED WAGES.— 

20 (1) MODIFICATION OF THRESHOLD FOR TREAT21 MENT AS A LARGE EMPLOYER.—Section 

22 2301(c)(3)(A) of the CARES Act is amended by 

23 striking ‘‘100’’ each place it appears in clauses (i) 

24 and (ii) and inserting ‘‘500’’. 


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1 (2) ELIMINATION OF LIMITATION.—Section 

2 2301(c)(3) of the CARES Act is amended— 

3 (A) by striking subparagraph (B), and 

4 (B) by striking ‘‘Such term’’ in the second 

5 sentence of subparagraph (A) and inserting the 

6 following: 

7 ‘‘(B) EXCEPTION.—The term ‘qualified 

8 wages’ ’’. 

9 (3) MODIFICATION OF TREATMENT OF HEALTH

10 PLAN EXPENSES.—Section 2301(c) of the CARES 

11 Act is amended— 

12 (A) by striking subparagraph (C) of para13 graph (3), and 

14 (B) by striking paragraph (5) and insert15 ing the following: 

16 ‘‘(5) WAGES.— 

17 ‘‘(A) IN GENERAL.—The term ‘wages’ 

18 means wages (as defined in section 3121(a) of 

19 the Internal Revenue Code of 1986) and com20 pensation (as defined in section 3231(e) of such 

21 Code). 

22 ‘‘(B) ALLOWANCE FOR CERTAIN HEALTH

23 PLAN EXPENSES.— 

24 ‘‘(i) IN GENERAL.—Such term shall 

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1 igible employer to provide and maintain a 

2 group health plan (as defined in section 

3 5000(b)(1) of the Internal Revenue Code 

4 of 1986), but only to the extent that such 

5 amounts are excluded from the gross in6 come of employees by reason of section 

7 106(a) of such Code. 

8 ‘‘(ii) ALLOCATION RULES.—For pur9 poses of this section, amounts treated as 

10 wages under clause (i) shall be treated as 

11 paid with respect to any employee (and 

12 with respect to any period) to the extent 

13 that such amounts are properly allocable to 

14 such employee (and to such period) in such 

15 manner as the Secretary may prescribe. 

16 Except as otherwise provided by the Sec17 retary, such allocation shall be treated as 

18 properly made if made on the basis of 

19 being pro rata among periods of cov20 erage.’’. 

21 (f) IMPROVED COORDINATION WITH PAYCHECK PRO22 TECTION PROGRAM.— 

23 (1) AMENDMENT TO PAYCHECK PROTECTION

24 PROGRAM.—Section 1106(a)(8) of the CARES Act 

25 is amended by striking ‘‘of this Act.’’ and inserting 


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1 ‘‘of this Act, except that such costs shall not include 

2 qualified wages (as defined in section 2301(c) of this 

3 Act) which— 

4 ‘‘(A) are paid or incurred in calendar quar5 ters beginning after June 30, 2020, and 

6 ‘‘(B) are taken into account in determining 

7 the credit allowed under section 2301 of this 

8 Act.’’. 

9 (2) AMENDMENTS TO EMPLOYEE RETENTION

10 TAX CREDIT.— 

11 (A) IN GENERAL.—Section 2301(g) of the 

12 CARES Act is amended to read as follows: 

13 ‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES

14 INTO ACCOUNT.— 

15 ‘‘(1) IN GENERAL.—This section shall not apply 

16 to qualified wages paid by an eligible employer with 

17 respect to which such employer makes an election 

18 (at such time and in such manner as the Secretary 

19 may prescribe) to have this section not apply to such 

20 wages. 

21 ‘‘(2) COORDINATION WITH PAYCHECK PROTEC22 TION PROGRAM.—The Secretary, in consultation 

23 with the Administrator of the Small Business Ad24 ministration, shall issue guidance providing that 

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1 riod shall not fail to be treated as qualified wages 

2 under this section by reason of an election under 

3 paragraph (1) to the extent that a covered loan of 

4 the eligible employer is not forgiven under section 

5 1106(b) by reason of such payroll costs. Terms used 

6 in the preceding sentence which are also used in sec7 tion 1106 shall have the same meaning as when 

8 used in such section.’’. 

9 (B) CONFORMING AMENDMENTS.—Section 

10 2301(j) of the CARES Act is amended by in11 serting ‘‘for any calendar quarter beginning 

12 after June 30, 2020’’ before the period at the 

13 end. 

14 (g) DENIAL OF DOUBLE BENEFIT.—Section 2301(h) 

15 of the CARES Act is amended— 

16 (1) by striking paragraphs (1) and (2) and in17 serting the following: 

18 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—Any 

19 wages taken into account in determining the credit 

20 allowed under this section shall not be taken into ac21 count as wages for purposes of sections 45A, 45B, 

22 45P, 45S, 51, and 1396 of the Internal Revenue 

23 Code of 1986.’’, and 

24 (2) by redesignating paragraph (3) as para25 graph (2). 


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1 (h) REGULATORY AUTHORITY.—Section 2301(l) of 

2 the CARES Act is amended by striking ‘‘and’’ at the end 

3 of paragraph (4), by striking the period at the end of para4 graph (5) and inserting ‘‘, and’’, and by adding at the 

5 end the following new paragraph: 

6 ‘‘(6) to prevent the avoidance of the purposes of 

7 the limitations under this section, including through 

8 the leaseback of employees.’’. 

9 (i) EFFECTIVE DATE.— 

10 (1) IN GENERAL.—Except as provided in para11 graph (2), the amendments made by this section 

12 shall apply to the calendar quarters beginning after 

13 June 30, 2020. 

14 (2) RETROACTIVE APPLICATION OF CERTAIN

15 AMENDMENTS.— 

16 (A) IN GENERAL.—The amendments made 

17 subsections (d), (e)(3), and (h) shall take effect 

18 as if included in section 2301 of the CARES 

19 Act. 

20 (B) SPECIAL RULE.— 

21 (i) IN GENERAL.—For purposes of 

22 section 2301 of the CARES Act, an em23 ployer who has filed a return of tax with 

24 respect to applicable employment taxes (as 

25 defined in section 2301(c)(1) of such Act) 


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1 before the date of the enactment of this 

2 Act may elect (in such manner as the Sec3 retary of the Treasury (or the Secretary’s 

4 delegate) shall prescribe) to treat any ap5 plicable amount as an amount paid in the 

6 calendar quarter which includes the date of 

7 the enactment of this Act. 

8 (ii) APPLICABLE AMOUNT.—For pur9 poses of clause (i), the term ‘‘applicable 

10 amount’’ means the amount of wages de11 scribed in section 2301(c)(5)(B) of the 

12 CARES Act, as added by the amendments 

13 made by subsection (e)(3)), which— 

14 (I) were paid or incurred in a 

15 calendar quarter beginning after De16 cember 31, 2019, and before July 1, 

17 2020, and 

18 (II) were not taken into account 

19 by the taxpayer in calculating the 

20 credit allowed under section 2301(a) 

21 of such Act for such calendar quarter. 

22 SEC. 212. EXPANSION OF WORK OPPORTUNITY CREDIT. 

23 (a) IN GENERAL.—Section 51(d)(1) of the Internal 

24 Revenue Code of 1986 is amended by striking ‘‘or’’ at the 

25 end of subparagraph (I), by striking the period at the end 


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1 of subparagraph (J) and inserting ‘‘, or’’, and by adding 

2 at the end the following new subparagraph: 

3 ‘‘(K) a qualified 2020 COVID–19 unem4 ployment recipient.’’. 

5 (b) QUALIFIED 2020 COVID–19 UNEMPLOYMENT

6 RECIPIENT.—Section 51(d) of the Internal Revenue Code 

7 of 1986 is amended by adding at the end the following 

8 new paragraph: 

9 ‘‘(16) QUALIFIED 2020 COVID–19 UNEMPLOY10 MENT RECIPIENT.—The term ‘qualified 2020 

11 COVID–19 unemployment recipient’ means any indi12 vidual who— 

13 ‘‘(A) is certified by the designated local 

14 agency as having received, or having been ap15 proved to receive, unemployment compensation 

16 under State or Federal law for either of— 

17 ‘‘(i) the week immediately preceding 

18 the hiring date, or 

19 ‘‘(ii) the week which includes the hir20 ing date, and 

21 ‘‘(B) begins work for the employer before 

22 January 1, 2021.’’. 

23 (c) INCREASED CREDIT PERCENTAGE.— 

24 (1) IN GENERAL.—Section 51(a) of the Internal 

25 Revenue Code of 1986 is amended by inserting ‘‘(50 


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1 percent in the case of a qualified 2020 COVID–19 

2 unemployment recipient)’’ after ‘‘40 percent’’. 

3 (2) REDUCTION FOR CERTAIN INDIVIDUALS.— 

4 Section 51(i)(3)(A) of such Code is amended— 

5 (A) by striking ‘‘shall be applied by’’ and 

6 inserting ‘‘shall be applied— 

7 ‘‘(i) by’’, 

8 (B) by striking the period at the end and 

9 inserting ‘‘and’’, and 

10 (C) by adding at the end the following new 

11 clause: 

12 ‘‘(ii) by substituting ‘25 percent’ for 

13 ‘50 percent’.’’. 

14 (d) INCREASED LIMITATION ON WAGES TAKEN INTO

15 ACCOUNT.—Section 51(b)(3) of the Internal Revenue 

16 Code of 1986 is amended by inserting ‘‘$10,000 per year 

17 in the case of a qualified 2020 COVID–19 unemployment 

18 recipient,’’ after ‘‘$6,000 per year (’’. 

19 (e) REHIRES ELIGIBLE FOR CREDIT.—Section 

20 51(i)(2) of the Internal Revenue Code of 1986 is amend21 ed— 

22 (1) by striking ‘‘No wages’’ and inserting the 

23 following: 

24 ‘‘(A) IN GENERAL.—No wages’’, and 


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1 (2) by adding at the end the following new sub2 paragraph: 

3 ‘‘(B) EXCEPTION.— 

4 ‘‘(i) IN GENERAL.—This paragraph 

5 shall not apply to any qualified 2020 

6 COVID–19 unemployment recipient. 

7 ‘‘(ii) REGULATIONS AND GUIDANCE.— 

8 The Secretary shall prescribe such regula9 tions and other guidance as may be nec10 essary to prevent the abuse of the purposes 

11 of this subparagraph, including through 

12 the termination of employment of an indi13 vidual by an employer for the purposes of 

14 claiming the credit allowed under this sub15 section by reason of the application of 

16 clause (i).’’. 

17 (f) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to individuals who begin work for 

19 the employer after the date of the enactment of this Act. 

20 SEC. 213. SAFE AND HEALTHY WORKPLACE TAX CREDIT. 

21 (a) IN GENERAL.—In the case of an employer, there 

22 shall be allowed as a credit against applicable employment 

23 taxes for each calendar quarter an amount equal to 50 

24 percent of the sum of— 

25 (1) the qualified employee protection expenses, 


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1 (2) the qualified workplace reconfiguration ex2 penses, and 

3 (3) the qualified workplace technology expenses, 

4 paid or incurred by the employer during such calendar 

5 quarter. 

6 (b) LIMITATIONS AND REFUNDABILITY.— 

7 (1) OVERALL DOLLAR LIMITATION ON CRED8 IT.— 

9 (A) IN GENERAL.—The amount of the 

10 credit allowed under subsection (a) with respect 

11 to any employer for any calendar quarter shall 

12 not exceed the excess (if any) of— 

13 (i) the applicable dollar limit with re14 spect to such employer for such calendar 

15 quarter, over 

16 (ii) the aggregate credits allowed 

17 under subsection (a) with respect to such 

18 employer for all preceding calendar quar19 ters. 

20 (B) APPLICABLE DOLLAR LIMIT.—The 

21 term ‘‘applicable dollar limit’’ means, with re22 spect to any employer for any calendar quarter, 

23 the sum of— 

24 (i) $1,000, multiplied by the average 

25 number of employees employed by such 


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1 employer during such calendar quarter not 

2 in excess of 500, plus 

3 (ii) $750, multiplied by such average 

4 number of employees in excess of 500 but 

5 not in excess of 1,000, plus 

6 (iii) $500, multiplied by such average 

7 number of employees in excess of 1,000. 

8 (2) CREDIT LIMITED TO EMPLOYMENT

9 TAXES.—The credit allowed by subsection (a) with 

10 respect to any calendar quarter shall not exceed the 

11 applicable employment taxes (reduced by any credits 

12 allowed under subsections (e) and (f) of section 

13 3111 of the Internal Revenue Code of 1986, sections 

14 7001 and 7003 of the Families First Coronavirus 

15 Response Act, and section 2301 of the CARES Act) 

16 on the wages paid with respect to the employment 

17 of all the employees of the employer for such cal18 endar quarter. 

19 (3) REFUNDABILITY OF EXCESS CREDIT.— 

20 (A) IN GENERAL.—If the amount of the 

21 credit under subsection (a) exceeds the limita22 tion of paragraph (2) for any calendar quarter, 

23 such excess shall be treated as an overpayment 

24 that shall be refunded under sections 6402(a) 


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1 and 6413(b) of the Internal Revenue Code of 

2 1986. 

3 (B) TREATMENT OF PAYMENTS.—For pur4 poses of section 1324 of title 31, United States 

5 Code, any amounts due to the employer under 

6 this paragraph shall be treated in the same 

7 manner as a refund due from a credit provision 

8 referred to in subsection (b)(2) of such section. 

9 (c) QUALIFIED EMPLOYEE PROTECTION EX10 PENSES.—For purposes of this section, the term ‘‘quali11 fied employee protection expenses’’ means amounts paid 

12 or incurred by the employer for— 

13 (1) testing (including on a periodic basis) em14 ployees and customers of the employer for 

15 coronavirus disease 2019, hereafter referred to in 

16 this section as ‘‘COVID–19’’ (including antibodies 

17 related to COVID–19), 

18 (2) equipment to protect employees and cus19 tomers of the employer from contracting COVID–19, 

20 including masks, gloves, and disinfectants, and 

21 (3) cleaning products or services related to pre22 venting the spread of COVID–19. 

23 (d) QUALIFIED WORKPLACE RECONFIGURATION EX24 PENSES.—For purposes of this section— 


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1 (1) IN GENERAL.—The term ‘‘qualified work2 place reconfiguration expenses’’ means amounts paid 

3 or incurred by the employer to design and recon4 figure retail space, work areas, break areas, or other 

5 areas that employees or customers regularly use in 

6 the ordinary course of the employer’s trade or busi7 ness if such design and reconfiguration— 

8 (A) has a primary purpose of preventing 

9 the spread of COVID–19, 

10 (B) is with respect to tangible property 

11 (within the meaning of section 168 of the Inter12 nal Revenue Code of 1986) which is located in 

13 the United States and which is leased or owned 

14 by the employer, 

15 (C) is commensurate with the risks faced 

16 by the employees or customers, or is consistent 

17 with recommendations made by the Centers for 

18 Disease Control and Prevention or the Occupa19 tional Safety and Health Administration, 

20 (D) is completed pursuant to a reconfig21 uration (or similar) plan that was not in place 

22 before March 13, 2020, and 

23 (E) is completed before January 1, 2021. 

24 (2) REGULATIONS.—The Secretary shall pre25 scribe such regulations and other guidance as may 


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•S 4318 IS

1 be necessary or appropriate to carry out the pur2 poses of this subsection, including guidance defining 

3 primary purpose and reconfiguration plan. 

4 (e) QUALIFIED WORKPLACE TECHNOLOGY EX5 PENSES.—For purposes of this section— 

6 (1) IN GENERAL.—The term ‘‘qualified work7 place technology expenses’’ means amounts paid or 

8 incurred by the employer for technology systems 

9 that employees or customers use in the ordinary 

10 course of the employer’s trade or business if such 

11 technology system— 

12 (A) has a primary purpose of preventing 

13 the spread of COVID–19, 

14 (B) is used for limiting physical contact 

15 between customers and employees in the United 

16 States, 

17 (C) is commensurate with the risks faced 

18 by the employees or customers, or is consistent 

19 with recommendations made by the Centers for 

20 Disease Control and Prevention or the Occupa21 tional Safety and Health Administration, 

22 (D) is acquired by the employer on or after 

23 March 13, 2020, and is not acquired pursuant 

24 to a plan that was in place before such date, 

25 and 


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1 (E) is placed in service by the employer be2 fore January 1, 2021. 

3 (2) TECHNOLOGY SYSTEMS.—The term ‘‘tech4 nology systems’’ means computer software (as de5 fined in section 167(f)(1) of the Internal Revenue 

6 Code of 1986) and qualified technological equipment 

7 (as defined in section 168(i)(2) of such Code). 

8 (3) REGULATIONS.—The Secretary shall pre9 scribe such regulations and other guidance as may 

10 be necessary or appropriate to carry out the pur11 poses of this subsection, including guidance defining 

12 the terms ‘‘primary purpose’’ and ‘‘plan’’. 

13 (f) OTHER DEFINITIONS.—For purposes of this sec14 tion— 

15 (1) APPLICABLE EMPLOYMENT TAXES.—The 

16 term ‘‘applicable employment taxes’’ means the fol17 lowing: 

18 (A) The taxes imposed under section 

19 3111(a) of the Internal Revenue Code of 1986. 

20 (B) So much of the taxes imposed under 

21 section 3221(a) of such Code as are attrib22 utable to the rate in effect under section 

23 3111(a) of such Code. 

24 (2) COVID–19.—Except where the context 

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1 tion to COVID–19 shall be treated as including a 

2 reference to the virus which causes COVID–19. 

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

4 the Secretary of the Treasury or such Secretary’s 

5 delegate. 

6 (4) OTHER TERMS.—Any term used in this sec7 tion which is also used in chapter 21 or 22 of the 

8 Internal Revenue Code of 1986 shall have the same 

9 meaning as when used in such chapter. 

10 (g) CERTAIN GOVERNMENTAL EMPLOYERS.—This 

11 section shall not apply to the Government of the United 

12 States, the government of any State or political subdivi13 sion thereof, or any agency or instrumentality of any of 

14 the foregoing. 

15 (h) RULES RELATING TO EMPLOYER, ETC.— 

16 (1) AGGREGATION RULE.—All persons treated 

17 as a single employer under subsection (a) or (b) of 

18 section 52 of the Internal Revenue Code of 1986, or 

19 subsection (m) or (o) of section 414 of such Code, 

20 shall be treated as one employer for purposes of this 

21 section. 

22 (2) THIRD-PARTY PAYORS.—Any credit allowed 

23 under subsection (a) shall be treated as a credit de24 scribed in section 3511(d)(2) of such Code. 


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1 (i) TREATMENT OF DEPOSITS.—The Secretary shall 

2 waive any penalty under section 6656 of the Internal Rev3 enue Code of 1986 for any failure to make a deposit of 

4 any applicable employment taxes if the Secretary deter5 mines that such failure was due to the reasonable anticipa6 tion of the credit allowed under subsection (a). 

7 (j) CREDIT FOR SELF-EMPLOYED INDIVIDUALS.— 

8 (1) IN GENERAL.—In the case of a self-em9 ployed individual, there shall be allowed as a credit 

10 against the tax imposed by subtitle A of the Internal 

11 Revenue Code of 1986 for any taxable year an 

12 amount equal to 50 percent of the sum of— 

13 (A) the qualified employee protection ex14 penses (as determined by treating the self-em15 ployed individual both as the employer and an 

16 employee), 

17 (B) the qualified workplace reconfiguration 

18 expenses (as so determined), and 

19 (C) the qualified workplace technology ex20 penses (as so determined), 

21 paid or incurred by the individual during such tax22 able year. 

23 (2) LIMITATION.—The amount of the credit al24 lowed under paragraph (1) with respect to any selfVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00090 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 employed individual for any taxable year shall not 

2 exceed $500. 

3 (3) REFUNDABILITY.— 

4 (A) IN GENERAL.—The credit determined 

5 under paragraph (1) shall be treated as a credit 

6 allowed to the taxpayer under subpart C of part 

7 IV of subchapter A of chapter 1 of such Code. 

8 (B) TREATMENT OF PAYMENTS.—For pur9 poses of section 1324 of title 31, United States 

10 Code, any refund due from the credit deter11 mined under paragraph (1) shall be treated in 

12 the same manner as a refund due from a credit 

13 provision referred to in subsection (b)(2) of 

14 such section. 

15 (4) SELF-EMPLOYED INDIVIDUAL.— 

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

17 section, the term ‘‘self-employed individual’’ 

18 means an individual who regularly carries on 

19 any trade or business within the meaning of 

20 section 1402 of the Internal Revenue Code of 

21 1986, other than any such trade or business 

22 which is carried on by a partnership. 

23 (B) DOCUMENTATION.—No credit shall be 

24 allowed under paragraph (1) to any individual 

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1 mentation as the Secretary may prescribe to es2 tablish such individual as an eligible self-em3 ployed individual. 

4 (k) SPECIAL RULES.— 

5 (1) DENIAL OF DOUBLE BENEFIT.—For pur6 poses of this section— 

7 (A) IN GENERAL.—Any deduction or other 

8 credit otherwise allowable under any provision 

9 of the Internal Revenue Code of 1986 with re10 spect to any expense for which a credit is al11 lowed under this section shall be reduced by the 

12 amount of the credit under this section with re13 spect to such expense. 

14 (B) BASIS ADJUSTMENT.—If a credit is al15 lowed under this section with respect to any 

16 property of a character which is subject to the 

17 allowance for depreciation under section 167 of 

18 such Code, the basis of such property shall be 

19 reduced by the amount of the credit so allowed, 

20 and such reduction shall be taken into account 

21 before determining the amount of any allowance 

22 for depreciation with respect to such property 

23 for purposes of such Code. 

24 (C) EXPENSES NOT TAKEN INTO ACCOUNT

25 MORE THAN ONCE.—The same expense shall 


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1 not be treated as described in more than one 

2 paragraph of subsection (a) or more than one 

3 subparagraph of subsection (j)(1), whichever is 

4 applicable. 

5 (D) EMPLOYER OR SELF-EMPLOYMENT

6 CREDIT ALLOWED.—The credit under sub7 section (a) and the credit for self-employed indi8 viduals under subsection (j) shall not apply to 

9 the same taxpayer. 

10 (2) ELECTION NOT TO HAVE SECTION APPLY.— 

11 This section shall not apply with respect to any em12 ployer for any calendar quarter, or with respect to 

13 any self-employed individual for any taxable year, if 

14 such employer or self-employed individual elects (at 

15 such time and in such manner as the Secretary may 

16 prescribe) not to have this section apply. 

17 (l) TRANSFERS TO CERTAIN TRUST FUNDS.—There 

18 are hereby appropriated to the Federal Old-Age and Sur19 vivors Insurance Trust Fund and the Federal Disability 

20 Insurance Trust Fund established under section 201 of 

21 the Social Security Act (42 U.S.C. 401) and the Social 

22 Security Equivalent Benefit Account established under 

23 section 15A(a) of the Railroad Retirement Act of 1974 

24 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in 

25 revenues to the Treasury by reason of this section (without 


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1 regard to this subsection). Amounts appropriated by the 

2 preceding sentence shall be transferred from the general 

3 fund at such times and in such manner as to replicate 

4 to the extent possible the transfers which would have oc5 curred to such Trust Fund or Account had this section 

6 not been enacted. 

7 (m) REGULATIONS AND GUIDANCE.—The Secretary 

8 shall prescribe such regulations and other guidance as 

9 may be necessary or appropriate to carry out the purposes 

10 of this section, including— 

11 (1) with respect to the application of the credit 

12 under subsection (a) to third-party payors (including 

13 professional employer organizations, certified profes14 sional employer organizations, or agents under sec15 tion 3504 of the Internal Revenue Code of 1986), 

16 regulations or other guidance allowing such payors 

17 to submit documentation necessary to substantiate 

18 the amount of the credit allowed under subsection 

19 (a), 

20 (2) regulations or other guidance for recap21 turing the benefit of credits determined under sub22 section (a) in cases where there is a subsequent ad23 justment to the credit determined under such sub24 section, and 


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1 (3) regulations or other guidance to prevent 

2 abuse of the purposes of this section. 

3 (n) APPLICATION.— 

4 (1) IN GENERAL.—This section shall only apply 

5 to amounts paid or incurred after March 12, 2020, 

6 and before January 1, 2021. 

7 (2) SPECIAL RULE FOR CERTAIN AMOUNTS

8 PAID OR INCURRED IN CALENDAR QUARTERS END9 ING BEFORE THE DATE OF THE ENACTMENT OF

10 THIS ACT.—For purposes of this section, in the case 

11 of any amount paid or incurred after March 12, 

12 2020, and on or before the last day of the last cal13 endar quarter ending before the date of the enact14 ment of this Act, such amount shall be treated as 

15 paid or incurred on such date of enactment. 

16 SEC. 214. COVID–19 ASSISTANCE PROVIDED TO INDE17 PENDENT CONTRACTORS. 

18 (a) INDEPENDENT CONTRACTOR STATUS.—With re19 spect to an individual providing services for compensation 

20 for any service recipient or through any marketplace plat21 form, if the service recipient or marketplace platform oper22 ator provides any of the benefits described in subsection 

23 (c) to such individual, the provision of such benefits shall 

24 not be taken into account in determining the status of 


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1 such individual as an employee for purposes of the Inter2 nal Revenue Code of 1986. 

3 (b) TREATMENT AS QUALIFIED DISASTER RELIEF

4 PAYMENTS.—Any benefit described in subsection (c) 

5 (other than paragraph (1) thereof) which is provided as 

6 described in subsection (a) by a service recipient or mar7 ketplace platform operator shall be treated for purposes 

8 of section 139 of the Internal Revenue Code of 1986 as 

9 a qualified disaster relief payment to the individual so de10 scribed. 

11 (c) BENEFITS DESCRIBED.—The benefits described 

12 in this subsection are— 

13 (1) financial assistance provided to an indi14 vidual while the individual is not performing services 

15 for the service recipient or through the marketplace 

16 platform, or is performing reduced services or re17 duced hours of service, because of COVID–19; 

18 (2) health care benefits provided to an indi19 vidual which are related to COVID–19, including 

20 testing of the individual for, or for antibodies related 

21 to, COVID–19; 

22 (3) equipment to protect the individual, service 

23 recipients, or customers from contracting COVID– 

24 19, including masks, gloves, and disinfectants; 


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1 (4) cleaning products or services related to pre2 venting the spread of COVID–19; and 

3 (5) training, standards, and guidelines or other 

4 similar information provided to an individual related 

5 to COVID–19. 

6 (d) MARKETPLACE PLATFORM, ETC.—For purposes 

7 of this section— 

8 (1) MARKETPLACE PLATFORM OPERATOR.— 

9 The term ‘‘marketplace platform operator’’ means 

10 any person operating a marketplace platform. 

11 (2) MARKETPLACE PLATFORM.—The term 

12 ‘‘marketplace platform’’ means any digital website, 

13 mobile application, or similar system that facilitates 

14 the provision of goods or services by providers to re15 cipients. 

16 (e) COVID–19.—For purposes of this section, the 

17 term ‘‘COVID–19’’ means coronavirus disease 2019. Ex18 cept where the context clearly indicates otherwise, any ref19 erence in this section to such disease shall be treated as 

20 including a reference to the virus which causes such dis21 ease. 

22 (f) APPLICATION.—This section shall only apply to 

23 benefits provided after March 12, 2020, and before Janu24 ary 1, 2021. 


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1 Subtitle C—CARES Act 

2 Clarifications and Corrections 

3 SEC. 221. APPLICATION OF SPECIAL RULES TO MONEY PUR4 CHASE PENSION PLANS. 

5 (a) IN GENERAL.—Section 2202(a)(6)(B) of the 

6 CARES Act (Public Law 116–136) is amended by insert7 ing ‘‘, and, in the case of a money purchase pension plan, 

8 a coronavirus-related distribution which is an in-service 

9 withdrawal shall be treated as meeting the distribution 

10 rules of section 401(a) of the Internal Revenue Code of 

11 1986’’ before the period. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply as if included in the enactment 

14 of section 2202 of the CARES Act (Public Law 116–136). 

15 SEC. 222. CLARIFICATION OF DELAY IN PAYMENT OF MIN16 IMUM REQUIRED CONTRIBUTIONS. 

17 Section 3608(a)(1) of the CARES Act (Public Law 

18 116–136) is amended by striking ‘‘January 1, 2021’’ and 

19 inserting ‘‘January 4, 2021’’. 

20 SEC. 223. EMPLOYEE CERTIFICATION AS TO ELIGIBILITY 

21 FOR INCREASED CARES ACT LOAN LIMITS 

22 FROM EMPLOYER PLAN. 

23 (a) IN GENERAL.—Section 2202(b) of the CARES 

24 Act (Public Law 116–136) is amended by adding at the 

25 end the following new paragraph: 


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1 ‘‘(4) EMPLOYEE CERTIFICATION.—The admin2 istrator of a qualified employer plan may rely on an 

3 employee’s certification that the requirements of 

4 subsection (a)(4)(A)(ii) are satisfied in determining 

5 whether the employee is a qualified individual for 

6 purposes of this subsection.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall take effect as if included in the enact9 ment of section 2202(b) of the CARES Act (Public Law 

10 116–136). 

11 SEC. 224. ELECTION TO WAIVE APPLICATION OF CERTAIN 

12 MODIFICATIONS TO FARMING LOSSES. 

13 (a) IN GENERAL.—Section 2303 of the CARES Act 

14 is amended by adding at the end the following new sub15 section: 

16 ‘‘(e) SPECIAL RULES WITH RESPECT TO FARMING

17 LOSSES.— 

18 ‘‘(1) ELECTION TO DISREGARD APPLICATION OF

19 AMENDMENTS MADE BY SUBSECTIONS (a) AND

20 (b).— 

21 ‘‘(A) IN GENERAL.—If a taxpayer who has 

22 a farming loss (within the meaning of section 

23 172(b)(1)(B)(ii) of the Internal Revenue Code 

24 of 1986) for a taxable year beginning in 2018, 


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1 2019, or 2020 makes an election under this 

2 paragraph, then— 

3 ‘‘(i) the amendments made by sub4 section (a) shall not apply to any taxable 

5 year beginning in 2018, 2019, or 2020, 

6 and 

7 ‘‘(ii) the amendments made by sub8 section (b) shall not apply to any net oper9 ating loss arising in any taxable year be10 ginning in 2018, 2019, or 2020. 

11 ‘‘(B) ELECTION.— 

12 ‘‘(i) IN GENERAL.—Except as pro13 vided in clause (ii)(II), an election under 

14 this paragraph shall be made in such man15 ner as may be prescribed by the Secretary. 

16 Such election, once made for any taxable 

17 year, shall be irrevocable for such taxable 

18 year. 

19 ‘‘(ii) TIME FOR MAKING ELECTION.— 

20 ‘‘(I) IN GENERAL.—An election 

21 under this paragraph shall be made 

22 by the due date (including extensions 

23 of time) for filing the taxpayer’s re24 turn for the taxable year. 


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1 ‘‘(II) PREVIOUSLY FILED RE2 TURNS.—In the case of any taxable 

3 year for which the taxpayer has filed 

4 a return of Federal income tax before 

5 the date of the enactment of the 

6 American Workers, Families, and 

7 Employers Assistance Act which dis8 regards the amendments made by 

9 subsections (a) and (b), such taxpayer 

10 shall be treated as having made an 

11 election under this paragraph unless 

12 the taxpayer modifies such return to 

13 reflect such amendments by the due 

14 date (including extensions of time) for 

15 filing the taxpayer’s return for the 

16 first taxable year ending after the 

17 date of the enactment of the Amer18 ican Workers, Families, and Employ19 ers Assistance Act. 

20 ‘‘(C) REGULATIONS.—The Secretary of the 

21 Treasury (or the Secretary’s delegate) shall 

22 issue such regulations and other guidance as 

23 may be necessary to carry out the purposes of 

24 this paragraph, including regulations and guid25 ance relating to the application of the rules of 


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1 section 172(a) of the Internal Revenue Code of 

2 1986 (as in effect before the date of the enact3 ment of the CARES Act) to taxpayers making 

4 an election under this paragraph. 

5 ‘‘(2) REVOCATION OF ELECTION TO WAIVE

6 CARRYBACK.—The last sentence of section 172(b)(3) 

7 of the Internal Revenue Code of 1986 and the last 

8 sentence of section 172(b)(1)(B) of such Code shall 

9 not apply to any election— 

10 ‘‘(A) which was made before the date of 

11 the enactment of the American Workers, Fami12 lies, and Employers Assistance Act, and 

13 ‘‘(B) which relates to the carryback period 

14 provided under section 172(b)(1)(B) of such 

15 Code with respect to any net operating loss 

16 arising in taxable years beginning in 2018 or 

17 2019.’’. 

18 (b) EFFECTIVE DATE.—The amendment made by 

19 this section shall take effect as if included in section 2303 

20 of the CARES Act (Public Law 116–136). 

21 SEC. 225. OVERSIGHT AND AUDIT REPORTING. 

22 Section 19010(a)(1) of the CARES Act is amended 

23 by striking ‘‘and’’ at the end of subparagraph (F), by 

24 striking ‘‘and’’ at the end of subparagraph (G), and by 

25 adding at the end the following new subparagraphs: 


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1 ‘‘(H) the Committee on Finance of the 

2 Senate; and 

3 ‘‘(I) the Committee on Ways and Means of 

4 the House of Representatives; and’’. 

5 TITLE III—SUPPORTING PA6 TIENTS, PROVIDERS, OLDER 

7 AMERICANS, AND FOSTER 

8 YOUTH IN RESPONDING TO 

9 COVID–19 

10 Subtitle A—Promoting Access to 

11 Care and Services 

12 SEC. 301. MAINTAINING 2021 MEDICARE PART B PREMIUM 

13 AND DEDUCTIBLE AT 2020 LEVELS CON14 SISTENT WITH ACTUARIALLY FAIR RATES. 

15 (a) 2021 PREMIUM AND DEDUCTIBLE AND REPAY16 MENT THROUGH FUTURE PREMIUMS.—Section 1839(a) 

17 of the Social Security Act (42 U.S.C. 1395r(a)) is amend18 ed— 

19 (1) in the second sentence of paragraph (1), by 

20 striking ‘‘(5) and (6)’’ and inserting ‘‘(5), (6), and 

21 (7)’’; 

22 (2) in paragraph (6)(C)— 

23 (A) in clause (i), by striking ‘‘section 

24 1844(d)(1)’’ and inserting ‘‘subsections (d)(1) 

25 and (e)(1) of section 1844’’; and 


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1 (B) in clause (ii), by striking ‘‘paragraph 

2 (5)’’ and inserting ‘‘paragraphs (5) and (7)’’; 

3 and 

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

5 ‘‘(7) In applying this part (including subsection (i) 

6 and section 1833(b)), the monthly actuarial rate for en7 rollees age 65 and over for 2021 shall be the same as the 

8 monthly actuarial rate for enrollees age 65 and over for 

9 2020.’’. 

10 (b) TRANSITIONAL GOVERNMENT CONTRIBUTION.— 

11 Section 1844 of the Social Security Act (42 U.S.C. 

12 1395w) is amended— 

13 (1) in subsection (a), by adding at the end the 

14 following new sentence: ‘‘In applying paragraph (1), 

15 the amounts transferred under subsection (e)(1) 

16 with respect to enrollees described in subparagraphs 

17 (A) and (B) of such subsection shall be treated as 

18 premiums payable and deposited in the Trust Fund 

19 under subparagraphs (A) and (B), respectively, of 

20 paragraph (1).’’; and 

21 (2) by adding at the end the following: 

22 ‘‘(e)(1) For 2021, there shall be transferred from the 

23 General Fund to the Trust Fund an amount, as estimated 

24 by the Chief Actuary of the Centers for Medicare & Med25 icaid Services, equal to the reduction in aggregate preVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00104 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 miums payable under this part for a month in such year 

2 (excluding any changes in amounts collected under section 

3 1839(i)) that are attributable to the application of section 

4 1839(a)(7) with respect to— 

5 ‘‘(A) enrollees age 65 and over; and 

6 ‘‘(B) enrollees under age 65. 

7 Such amounts shall be transferred from time to time as 

8 appropriate. 

9 ‘‘(2) Premium increases affected under section 

10 1839(a)(6) shall not be taken into account in applying 

11 subsection (a). 

12 ‘‘(3) There shall be transferred from the Trust Fund 

13 to the General Fund of the Treasury amounts equivalent 

14 to the additional premiums payable as a result of the ap15 plication of section 1839(a)(6), excluding the aggregate 

16 payments attributable to the application of section 

17 1839(i)(3)(A)(ii)(II).’’. 

18 (c) ADDITIONAL TRANSITIONAL GOVERNMENT CON19 TRIBUTION.—Section 1844 of the Social Security Act (42 

20 U.S.C. 1395w), as amended by subsection (b)(2), is 

21 amended by adding at the end the following: 

22 ‘‘(f)(1) There shall be transferred from the General 

23 Fund of the Treasury to the Trust Fund an amount, as 

24 estimated by the Chief Actuary of the Centers for Medi25 care & Medicaid Services, equal to amounts paid under 


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1 the advance payment program under section 421.214 of 

2 title 42, Code of Federal Regulations (or any successor 

3 regulation) during the period beginning on March 28, 

4 2020, and ending on July 9, 2020. 

5 ‘‘(2) There shall be transferred from the Trust Fund 

6 to the General Fund of the Treasury amounts equivalent 

7 to the sum of— 

8 ‘‘(A) the amounts by which claims have offset 

9 (in whole or in part) the amount of such advance 

10 payments described in paragraph (1); and 

11 ‘‘(B) the amount of such advance payments 

12 that has been repaid (in whole or in part), under the 

13 advance payment program under such section 

14 421.214 (or any such successor regulation). 

15 ‘‘(3) Amounts described in paragraphs (1) and (2) 

16 shall be transferred from time to time as appropriate.’’. 

17 (d) INDENTATION CORRECTION.—Section 

18 1839(i)(3)(A)(ii) of the Social Security Act (42 U.S.C. 

19 1395r(i)(3)(A)(ii)) is amended by moving the indentation 

20 of subclause (I) two ems to the right. 

21 SEC. 302. IMPROVEMENTS TO THE MEDICARE HOSPITAL 

22 ACCELERATED AND ADVANCE PAYMENTS 

23 PROGRAMS DURING THE COVID–19 PUBLIC 

24 HEALTH EMERGENCY. 

25 (a) PART A.— 


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1 (1) REPAYMENT PERIODS.—Section 

2 1815(f)(2)(C) of the Social Security Act (42 U.S.C. 

3 1395g(f)(2)(C)) is amended— 

4 (A) in clause (i), by striking ‘‘120 days’’ 

5 and inserting ‘‘270 days’’; and 

6 (B) in clause (ii), by striking ‘‘12 months’’ 

7 and inserting ‘‘18 months’’. 

8 (2) AUTHORITY FOR DISCRETION.—Section 

9 1815(f)(2)(A)(ii) of the Social Security Act (42 

10 U.S.C. 1395g(f)(2)(A)(ii)) is amended by inserting 

11 ‘‘(or, with respect to requests submitted to the Sec12 retary on or after July 9, 2020, may)’’after ‘‘shall.’’. 

13 (b) PART B.—In carrying out the advance payments 

14 program described in section 421.214 of title 42, Code of 

15 Federal Regulations (or a successor regulation), the Sec16 retary of Health and Human Services, in the case of a 

17 payment made under such program during the emergency 

18 period described in section 1135(g)(1)(B) of the Social Se19 curity Act (42 U.S.C. 1320b–5(g)(1)(B)), upon request of 

20 the supplier receiving such payment, shall— 

21 (1) provide up to 270 days before claims are 

22 offset to recoup the payment; and 

23 (2) allow not less than 14 months from the date 

24 of the first advance payment before requiring that 

25 the outstanding balance be paid in full. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall take effect as if included in the enact3 ment of the Coronavirus Aid, Relief, and Economic Secu4 rity Act (Public Law 116–136). 

5 (d) IMPLEMENTATION.—Notwithstanding any other 

6 provision of law, the Secretary of Health and Human 

7 Services may implement the provisions of, and the amend8 ments made by, this section by program instruction or oth9 erwise. 

10 SEC. 303. AUTHORITY TO EXTEND MEDICARE TELEHEALTH 

11 WAIVERS. 

12 (a) AUTHORITY.—Section 1834(m) of the Social Se13 curity Act (42 U.S.C. 1395m(m)) is amended by adding 

14 at the end the following new paragraph: 

15 ‘‘(9) AUTHORITY TO EXTEND TELEHEALTH

16 WAIVERS AND POLICIES.— 

17 ‘‘(A) AUTHORITY.—Notwithstanding the 

18 preceding provisions of this subsection and sec19 tion 1135, subject to subparagraph (B), if the 

20 emergency period under section 1135(g)(1)(B) 

21 expires prior to December 31, 2021, the author22 ity provided the Secretary under section 

23 1135(b)(8) to waive or modify requirements 

24 with respect to a telehealth service, and modi25 fications of policies with respect to telehealth 


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1 services made by interim final rule applicable to 

2 such period, shall be extended through Decem3 ber 31, 2021. 

4 ‘‘(B) NO REQUIREMENT TO EXTEND.— 

5 Nothing in subparagraph (A) shall require the 

6 Secretary to extend any specific waiver or modi7 fication or modifications of policies that the 

8 Secretary does not find appropriate for exten9 sion. 

10 ‘‘(C) IMPLEMENTATION.—Notwithstanding 

11 any provision of law, the provisions of this 

12 paragraph may be implemented by interim final 

13 rule, program instructions or otherwise.’’. 

14 (b) MEDPAC EVALUATION AND REPORT.— 

15 (1) STUDY.— 

16 (A) IN GENERAL.—The Medicare Payment 

17 Advisory Commission (in this subsection re18 ferred to as the ‘‘Commission’’) shall conduct 

19 an evaluation of— 

20 (i) the expansions of telehealth serv21 ices under part B of title XVII of the So22 cial Security Act related to the COVID-19 

23 public health emergency described in sec24 tion 1135(g)(1)(B) of such Act (42 U.S.C. 

25 1320b–5(g)(1)(B)); and 


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1 (ii) the appropriate treatment of such 

2 expansions after the expiration of such 

3 public health emergency. 

4 (B) ANALYSIS.—The evaluation under sub5 paragraph (A) shall include an analysis of each 

6 the following: 

7 (i) Which, if any, of such expansions 

8 should be continued after the expiration of 

9 the such public health emergency, 

10 (ii) Whether any such continued ex11 pansions should be limited to, or differen12 tially applied to, clinicians participating in 

13 certain value-based payment models. 

14 (iii) How Medicare should pay for 

15 telehealth services after the expiration of 

16 such public health emergency, and the im17 plications of payment approaches on aggre18 gate Medicare program spending, 

19 (iv) Medicare program integrity and 

20 beneficiary safeguards that may be war21 ranted with the coverage of telehealth serv22 ices. 

23 (v) The implications of expanded 

24 Medicare coverage of telehealth services for 


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1 beneficiary access to care and the quality 

2 of care provided via telehealth. 

3 (vi) Other areas determined appro4 priate by the Commission. 

5 (2) REPORT.—Not later than June 15, 2021, 

6 the Commission shall submit to Congress a report 

7 containing the results of the evaluation conducted 

8 under paragraph (1), together with recommenda9 tions for such legislation and administrative action 

10 as the Commission determines appropriate. 

11 (c) HHS PROVISION OF INFORMATION AND STUDY

12 AND REPORT.— 

13 (1) PRE–COVID–19 PUBLIC HEALTH EMER14 GENCY TELEHEALTH AUTHORITY.—Not later than 3 

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

16 Secretary of Health and Human Services (in this 

17 subsection referred to as the ‘‘Secretary’’) shall 

18 make available on the internet website of the Cen19 ters for Medicare & Medicaid Services information 

20 describing the requirements applicable to telehealth 

21 services and other virtual services under the original 

22 Medicare fee-for-service program under parts A and 

23 B of title XVIII of the Social Security Act (42 

24 U.S.C. 1395 et seq.) and the Medicare Advantage 

25 program under part C of such title prior to the waivVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00111 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 er or modification of such requirements during the 

2 emergency period described in section 1135(g)(1)(B) 

3 of the Social Security Act (42 U.S.C. 1320b– 

4 5(g)(1)(B)), as established by statute, regulation, 

5 and sub-regulatory guidance under such title. 

6 (2) STUDY AND REPORT.— 

7 (A) STUDY.—The Secretary shall conduct 

8 a study on the impact of telehealth and other 

9 virtual services furnished under the Medicare 

10 program under title XVIII of the Social Secu11 rity Act (42 U.S.C. 1395 et seq.) during the 

12 emergency period described in section 

13 1135(g)(1)(B) of such Act (42 U.S.C. 1320b– 

14 5(g)(1)(B)). In conducting such study, the Sec15 retary shall— 

16 (i) assess the impact of such services 

17 on access to care, health outcomes, and 

18 spending by type of physician, practitioner, 

19 or other entity, and by patient demo20 graphics and other characteristics that in21 clude— 

22 (I) age, gender, race, and type of 

23 eligibility for the Medicare program; 

24 (II) dual eligibility for both the 

25 Medicare program and the Medicaid 


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1 program under title XIX of such Act 

2 (42 U.S.C. 1396 et seq.); 

3 (III) residing in an area of low4 population density or a health profes5 sional shortage area (as defined in 

6 section 332(a)(1)(A) of the Public 

7 Health Service Act (42 U.S.C. 

8 254e(a)(1)(A))); 

9 (IV) diagnoses, such as a diag10 nosis of COVID–19, a chronic condi11 tion, or a mental health disorder or 

12 substance use disorder; 

13 (V) telecommunication modality 

14 used, including extent to which the 

15 services are furnished using audio16 only technology; 

17 (VI) residing in a State other 

18 than the State in which the furnishing 

19 physician, practitioner, or other entity 

20 is located; and 

21 (VII) other characteristics and 

22 information determined appropriate 

23 by the Secretary; and 

24 (ii) to the extent feasible, assess such 

25 impact based on— 


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1 (I) the type of technology used to 

2 furnish the service; 

3 (II) the extent to which patient 

4 privacy is protected; 

5 (III) the extent to which docu6 mented or suspected fraud or abuse 

7 occurred; and 

8 (IV) patient satisfaction. 

9 (B) USE OF INFORMATION.—The Sec10 retary may use reliable non-governmental 

11 sources of information in assessing the impact 

12 of characteristics described in subparagraph (A) 

13 under the study. 

14 (C) REPORT.— 

15 (i) INTERIM PROVISION OF INFORMA16 TION.—The Secretary shall, as determined 

17 appropriate, periodically during such emer18 gency period, post on the internet website 

19 of the Centers for Medicare & Medicaid 

20 services data on utilization of telehealth 

21 and other virtual services under the Medi22 care program and the impact of character23 istics described in subparagraph (A) on 

24 such utilization. 


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1 (ii) REPORT.—Not later than 15 

2 months after date of enactment of this 

3 Act, the Secretary shall submit to Con4 gress a report on the study conducted 

5 under subparagraph (A), together with rec6 ommendations for such legislation and ad7 ministrative action as the Secretary deter8 mines appropriate. 

9 SEC. 304. EXTENDING MEDICARE TELEHEALTH FLEXIBILI10 TIES FOR FEDERALLY QUALIFIED HEALTH 

11 CENTERS AND RURAL HEALTH CLINICS. 

12 (a) IN GENERAL.—Section 1834(m) of the Social Se13 curity Act (42 U.S.C. 1395m(m)) is amended— 

14 (1) in paragraph (4)(C)— 

15 (A) in clause (i), in the matter preceding 

16 subclause (I), by striking ‘‘and (7)’’ and insert17 ing ‘‘(7), and (8)’’; and 

18 (B) in clause (ii)(X), by inserting ‘‘or 

19 paragraph (8)(A)(i)’’ before the period; and 

20 (2) in paragraph (8)— 

21 (A) in the paragraph heading by inserting 

22 ‘‘AND FOR AN ADDITIONAL PERIOD AFTER’’ 

23 after ‘‘DURING ’’; 

24 (B) in subparagraph (A)— 


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1 (i) in the matter preceding clause (i), 

2 by inserting ‘‘and the 5-year period begin3 ning on the first day after the end of such 

4 emergency period’’ after ‘‘1135(g)(1)(B)’’; 

5 (ii) in clause (ii), by striking ‘‘and’’ at 

6 the end; 

7 (iii) by redesignating clause (iii) as 

8 clause (iv); and 

9 (iv) by inserting after clause (ii) the 

10 following new clause: 

11 ‘‘(iii) the geographic requirements de12 scribed in paragraph (4)(C)(i) shall not 

13 apply with respect to such a telehealth 

14 service; and’’; 

15 (C) in subparagraph (B)(i)— 

16 (i) in the first sentence, by inserting 

17 ‘‘and the 5-year period beginning on the 

18 first day after the end of such emergency 

19 period’’ before the period; and 

20 (ii) in the third sentence, by striking 

21 ‘‘program instruction or otherwise’’ and in22 serting ‘‘interim final rule, program in23 struction, or otherwise’’; and 

24 (D) by adding at the end the following new 

25 subparagraph: 


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1 ‘‘(C) REQUIREMENT DURING ADDITIONAL

2 PERIOD.— 

3 ‘‘(i) IN GENERAL.—During the 5-year 

4 period beginning on the first day after the 

5 end of the emergency period described in 

6 section 1135(g)(1)(B), payment may only 

7 be made under this paragraph for a tele8 health service described in subparagraph 

9 (A)(i) that is furnished to an eligible tele10 health individual if such service is fur11 nished by a qualified provider (as defined 

12 in clause (ii)). 

13 ‘‘(ii) DEFINITION OF QUALIFIED PRO14 VIDER.—For purposes of this subpara15 graph, the term ‘qualified provider’ means, 

16 with respect to a telehealth service de17 scribed in subparagraph (A)(i) that is fur18 nished to an eligible telehealth individual, a 

19 Federally qualified health center or rural 

20 health clinic that furnished to such indi21 vidual, during the 3-year period ending on 

22 the date the telehealth service was fur23 nished, an item or service in person for 

24 which— 


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1 ‘‘(I) payment was made under 

2 this title; or 

3 ‘‘(II) such payment would have 

4 been made if such individual were en5 titled to, or enrolled for, benefits 

6 under this title at the time such item 

7 or service was furnished.’’. 

8 (b) EFFECTIVE DATE.—The amendments made by 

9 this section (other than the amendment made by sub10 section (a)(2)(D)) shall take effect as if included in the 

11 enactment of the Coronavirus Aid, Relief, and Economic 

12 Security Act (Public Law 116–136). 

13 SEC. 305. TEMPORARY CARRYOVER FOR HEALTH AND DE14 PENDENT CARE FLEXIBLE SPENDING AR15 RANGEMENTS. 

16 (a) INCREASE IN CARRYOVER FOR HEALTH FLEXI17 BLE SPENDING ARRANGEMENTS.—A plan or other ar18 rangement that otherwise satisfies all of the applicable re19 quirements of sections 106 and 125 of the Internal Rev20 enue Code of 1986 (including any rules or regulations 

21 thereunder) shall not fail to be treated as a cafeteria plan 

22 or health flexible spending arrangement merely because 

23 such plan or arrangement permits participants to carry 

24 over an amount not in excess of $2,750 of unused benefits 

25 or contributions remaining in a health flexible spending 


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1 arrangement from the plan year ending in 2020 to the 

2 plan year ending in 2021. 

3 (b) CARRYOVER FOR DEPENDENT CARE FLEXIBLE

4 SPENDING ARRANGEMENTS.—A plan or other arrange5 ment that otherwise satisfies all applicable requirements 

6 of sections 106, 125, and 129 of the Internal Revenue 

7 Code of 1986 (including any rules or regulations there8 under) shall not fail to be treated as a cafeteria plan or 

9 dependent care flexible spending arrangement merely be10 cause such plan or arrangement permits participants to 

11 carry over (under rules similar to the rules applicable to 

12 health flexible spending arrangements) an amount, not in 

13 excess of the amount in effect under section 129(a)(2)(A) 

14 of such Code, of unused benefits or contributions remain15 ing in a dependent care flexible spending arrangement 

16 from the plan year ending in 2020 to the plan year ending 

17 in 2021. 

18 (c) RETROACTIVE APPLICATION.—An employer shall 

19 be permitted to amend its cafeteria plan to effectuate the 

20 carry over allowed under subsection (a) or (b), provided 

21 that such amendment— 

22 (1) is adopted not later than the last day of the 

23 plan year ending in 2020; and 


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1 (2) provides that the carry over allowed under 

2 subsection (a) or (b) shall be in effect as of the first 

3 day of the plan year ending in 2020. 

4 (d) DEFINITIONS.—Any term used in this section 

5 which is also used in section 106, 125, or 129 of the Inter6 nal Revenue Code of 1986 or the rules or regulations 

7 thereunder shall have the same meaning as when used in 

8 such section or rules or regulations. 

9 SEC. 306. ON-SITE EMPLOYEE CLINICS. 

10 (a) IN GENERAL.—Paragraph (1) of section 223(c) 

11 of the Internal Revenue Code of 1986 is amended by add12 ing at the end the following new subparagraph: 

13 ‘‘(D) SPECIAL RULE FOR QUALIFIED

14 ITEMS AND SERVICES.— 

15 ‘‘(i) IN GENERAL.—For purposes of 

16 subparagraph (A)(ii), an individual shall 

17 not be treated as covered under a health 

18 plan described in subclauses (I) and (II) of 

19 such subparagraph merely because the in20 dividual is eligible to receive, or receives, 

21 qualified items and services— 

22 ‘‘(I) at a healthcare facility lo23 cated at a facility owned or leased by 

24 the employer of the individual (or of 

25 the individual’s spouse), or 


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1 ‘‘(II) at a healthcare facility op2 erated primarily for the benefit of em3 ployees of the employer of the indi4 vidual (or of the individual’s spouse). 

5 ‘‘(ii) QUALIFIED ITEMS AND SERVICES

6 DEFINED.—For purposes of this subpara7 graph, the term ‘qualified items and serv8 ices’ means the following: 

9 ‘‘(I) Physical examination. 

10 ‘‘(II) Immunizations, including 

11 injections of antigens provided by em12 ployees. 

13 ‘‘(III) Drugs or biologicals other 

14 than a prescribed drug (as such term 

15 is defined in section 213(d)(3)). 

16 ‘‘(IV) Treatment for injuries oc17 curring in the course of employment. 

18 ‘‘(V) Preventive care for chronic 

19 conditions (as defined in clause (iv)). 

20 ‘‘(VI) Management of chronic 

21 conditions or diseases. 

22 ‘‘(VII) Drug testing. 

23 ‘‘(VIII) Hearing or vision 

24 screenings and related services. 


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1 ‘‘(IX) Testing, vaccines, or treat2 ments for the virus SARS–CoV–2 or 

3 coronavirus disease 2019 (COVID– 

4 19). 

5 ‘‘(iii) AGGREGATION.—For purposes 

6 of clause (i), all persons treated as a single 

7 employer under subsection (b), (c), (m), or 

8 (o) of section 414 shall be treated as a sin9 gle employer. 

10 ‘‘(iv) PREVENTIVE CARE FOR CHRON11 IC CONDITIONS.—For purposes of this sub12 paragraph, the term ‘preventive care for 

13 chronic conditions’ means any item or 

14 service specified in the Appendix of Inter15 nal Revenue Service Notice 2019–45 which 

16 is prescribed to treat an individual diag17 nosed with the associated chronic condition 

18 specified in such Appendix for the purpose 

19 of preventing the exacerbation of such 

20 chronic condition or the development of a 

21 secondary condition, including any amend22 ment, addition, removal, or other modifica23 tion made by the Secretary (pursuant to 

24 the authority granted to the Secretary 

25 under paragraph (2)(C)) to the items or 


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1 services specified in such Appendix subse2 quent to the date of enactment of this sub3 paragraph. 

4 ‘‘(v) TERMINATION.—This subpara5 graph shall not apply to any taxable year 

6 beginning after December 31, 2021.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to taxable years beginning after 

9 December 31, 2019. 

10 SEC. 307. SUPPORT FOR OLDER FOSTER YOUTH. 

11 (a) FUNDING INCREASES.—The dollar amount speci12 fied in section 477(h)(1) of the Social Security Act (42 

13 U.S.C. 677(h)(1)) for fiscal year 2020 is deemed to be 

14 $193,000,000. 

15 (b) PROGRAMMATIC FLEXIBILITY.—During the 

16 COVID–19 public health emergency: 

17 (1) SUSPENSION OF CERTAIN REQUIREMENTS

18 UNDER THE EDUCATION AND TRAINING VOUCHER

19 PROGRAM.—The Secretary may allow a State to 

20 waive the applicability of the requirement in section 

21 477(i)(3) of the Social Security Act (42 U.S.C. 

22 677(i)(3)) that a youth must be enrolled in a post23 secondary education or training program or making 

24 satisfactory progress toward completion of that proVerDate Sep 11 2014 03:48 Jul 28, 2020 Jkt 099200 PO 00000 Frm 00123 Fmt 6652 Sfmt 6201 E:\BILLS\S4318.IS S4318

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1 gram if a youth is unable to meet these require2 ments due to the public health emergency. 

3 (2) AUTHORITY TO WAIVE LIMITATIONS ON

4 PERCENTAGE OF FUNDS USED FOR HOUSING ASSIST5 ANCE AND ELIGIBILITY FOR SUCH ASSISTANCE.— 

6 Notwithstanding subsections (b)(3)(B) and (b)(3)(C) 

7 of section 477 of the Social Security Act (42 U.S.C. 

8 677), a State may— 

9 (A) use more than 30 percent of the 

10 amounts paid to the State from its allotment 

11 under subsection (c) of such section for a fiscal 

12 year for room or board payments; and 

13 (B) expend amounts paid to the State 

14 from its allotment under subsection (c) of such 

15 section for a fiscal year for room or board for 

16 youth who have attained age 18, are no longer 

17 in foster care or otherwise eligible for services 

18 under such section, and experienced foster care 

19 at 14 years of age or older. 

20 (c) SPECIAL RULES.— 

21 (1) NONAPPLICATION OF MATCHING FUNDS RE22 QUIREMENT FOR INCREASED FUNDING.—With re23 spect to the amount allotted to a State under section 

24 477(c)(1) of the Social Security Act (42 U.S.C. 

25 677(c)(1)) for fiscal year 2020, the Secretary shall 


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1 apply section 474(a)(4)(A)(i) of such Act (42 U.S.C. 

2 674(a)(4)(A)(i)) to the additional amount of such al3 lotment resulting from the deemed increase in the 

4 dollar amount specified in section 477(h)(1) of such 

5 Act (42 U.S.C. 677(h)(1)) for fiscal year 2020 

6 under subsection (a) by substituting ‘‘100 percent’’ 

7 for ‘‘80 percent’’. 

8 (2) NO RESERVATION FOR EVALUATION, TECH9 NICAL ASSISTANCE, PERFORMANCE MEASUREMENT, 

10 AND DATA COLLECTION ACTIVITIES.—Section 

11 477(g)(2) of such Act (42 U.S.C. 677(g)(2)) shall 

12 not apply to the portion of the deemed dollar 

13 amount for section 477(h)(1) of such Act (42 U.S.C. 

14 677(h)(1)) for fiscal year 2020 under subsection (a) 

15 that exceeds the dollar amount specified in that sec16 tion for such fiscal year. 

17 (d) DEFINITIONS.—In this section: 

18 (1) COVID–19 PUBLIC HEALTH EMERGENCY.— 

19 The term ‘‘COVID–19 public health emergency’’ 

20 means the public health emergency declared by the 

21 Secretary pursuant to section 319 of the Public 

22 Health Service Act on January 31, 2020, entitled 

23 ‘‘Determination that a Public Health Emergency 

24 Exists Nationwide as the Result of the 2019 Novel 


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1 Coronavirus’’ and includes any renewal of such dec2 laration pursuant to such section 319. 

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

4 the Secretary of Health and Human Services. 

5 SEC. 308. COURT IMPROVEMENT PROGRAM. 

6 (a) TEMPORARY FUNDING INCREASES.—Out of any 

7 money in the Treasury of the United States not otherwise 

8 appropriated, there are appropriated to the Secretary, 

9 $10,000,000 for fiscal year 2020 for making grants in ac10 cordance with this section to the highest State courts de11 scribed in section 438 of the Social Security Act (42 

12 U.S.C. 629h). Grants made under this section shall be 

13 considered to be Court Improvement Program grants 

14 made under such section 438, subject to the succeeding 

15 provisions of this section. 

16 (b) DISTRIBUTION OF FUNDS.— 

17 (1) IN GENERAL.—From the amount appro18 priated under subsection (a), the Secretary shall— 

19 (A) reserve up to $500,000 for Tribal 

20 court improvement activities; and 

21 (B) pay from the amount remaining after 

22 the application of subparagraph (A), a grant to 

23 each highest State court that is approved to re24 ceive a grant under section 438 of the Social 

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1 section (a)(3) of that section for fiscal year 

2 2020 . 

3 (2) AMOUNT.—The amount of the grant award4 ed to a highest State court under this section is 

5 equal to the sum of— 

6 (A) $85,000; and 

7 (B) the amount that bears the same ratio 

8 to the amount appropriated under subsection 

9 (a) that remains after the application of para10 graph (1)(A) and subparagraph (A) of this 

11 paragraph, as the number of individuals in the 

12 State who have not attained 21 years of age 

13 bears to the total number of such individuals in 

14 all States (based on the most recent year for 

15 which data are available from the Bureau of the 

16 Census). 

17 (3) OTHER RULES.— 

18 (A) IN GENERAL.—The grants awarded to 

19 the highest State courts under this section shall 

20 be in addition to any grants made to such 

21 courts under section 438 of such Act for any 

22 fiscal year. 

23 (B) NO MATCHING REQUIREMENT.—The 

24 limitation on the use of funds specified in sec25 tion 438(d) of such Act (42 U.S.C. 629h(d)) 


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1 shall not apply to the grants awarded under 

2 this section. 

3 (C) NO ADDITIONAL APPLICATION.—The 

4 Secretary shall award grants to the highest 

5 State courts under this section without requir6 ing such courts to submit an additional applica7 tion. 

8 (D) REPORTS.—The Secretary may estab9 lish reporting criteria specific to the grants 

10 awarded under this section. 

11 (E) REDISTRIBUTION OF FUNDS.—If a 

12 highest State court does not accept a grant 

13 awarded under this section, or does not agree to 

14 comply with any reporting requirements im15 posed under subparagraph (D) or the use of 

16 funds requirements specified in subsection (c), 

17 the Secretary shall redistribute the grant funds 

18 that would have been awarded to that court 

19 among the other highest State courts that are 

20 awarded grants under this section and agree to 

21 comply with such reporting and use of funds re22 quirements. 

23 (c) USE OF FUNDS.—A highest State court awarded 

24 a grant under this section shall use the grant funds to 


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1 address needs stemming from the COVID–19 public 

2 health emergency, which may include any of the following: 

3 (1) Technology investments to facilitate the 

4 transition to remote hearings for dependency courts 

5 when necessary as a direct result of the COVID–19 

6 public health emergency. 

7 (2) Training for judges, attorneys, and case8 workers on facilitating and participating in remote 

9 technology hearings that still comply with due proc10 ess, meet Congressionally mandated requirements, 

11 ensure child safety and well-being, and help inform 

12 judicial decision-making. 

13 (3) Programs to help families address aspects 

14 of the case plan to avoid delays in legal proceedings 

15 that would occur as a direct result of the COVID– 

16 19 public health emergency. 

17 (4) Other purposes to assist courts, court per18 sonnel, or related staff related to the COVID–19 

19 public health emergency. 

20 (d) DEFINITIONS.—In this section: 

21 (1) COVID–19 PUBLIC HEALTH EMERGENCY.— 

22 The term ‘‘COVID–19 public health emergency’’ 

23 means the public health emergency declared by the 

24 Secretary pursuant to section 319 of the Public 

25 Health Service Act on January 31, 2020, entitled 


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1 ‘‘Determination that a Public Health Emergency 

2 Exists Nationwide as the Result of the 2019 Novel 

3 Coronavirus’’ and includes any renewal of such dec4 laration pursuant to such section 319. 

5 (2) SECRETARY.—The term ‘‘Secretary’’ means 

6 the Secretary of Health and Human Services. 

7 Subtitle B—Emergency Support 

8 and COVID–19 Protection for 

9 Nursing Homes 

10 SEC. 311. DEFINITIONS. 

11 In this subtitle: 

12 (1) COVID–19.—The term ‘‘COVID–19’’ 

13 means the 2019 Novel Coronavirus or 2019-nCoV. 

14 (2) COVID–19 PUBLIC HEALTH EMERGENCY

15 PERIOD.—The term ‘‘COVID–19 public health emer16 gency period’’ means the period beginning on the 

17 first day of the emergency period defined in para18 graph (1)(B) of section 1135(g) of the Social Secu19 rity Act (42 U.S.C. 1320b–5(g)) and ending on the 

20 last day of the calendar quarter in which the last 

21 day of such emergency period occurs. 

22 (3) NURSING FACILITY.—The term ‘‘nursing 

23 facility’’ has the meaning given that term in section 

24 1919(a) of the Social Security Act (42 U.S.C. 

25 1396r(a)). 


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1 (4) PARTICIPATING PROVIDER.—The term 

2 ‘‘participating provider’’ means a skilled nursing fa3 cility or a nursing facility that has been assigned a 

4 national provider identifier number by the Secretary 

5 and has executed an agreement to participate in the 

6 Medicare program established under title XVIII of 

7 the Social Security Act (42 U.S.C. 1395 et seq.) or 

8 the Medicaid program established under title XIX of 

9 such Act (42 U.S.C. 1396 et seq.). 

10 (5) SECRETARY.—The term ‘‘Secretary’’ means 

11 the Secretary of Health and Human Services. 

12 (6) SKILLED NURSING FACILITY.—The term 

13 ‘‘skilled nursing facility’’ has the meaning given that 

14 term in section 1819(a) of the Social Security Act 

15 (42 U.S.C. 1395i–3(a)). 

16 (7) STATE.—Except as otherwise provided, the 

17 term ‘‘State’’ has the meaning given such term for 

18 purposes of title XIX of the Social Security Act (42 

19 U.S.C. 1396 et seq.). 

20 SEC. 312. ESTABLISHING COVID–19 STRIKE TEAMS FOR 

21 NURSING FACILITIES. 

22 (a) IN GENERAL.—The Secretary is authorized to es23 tablish and support the operation of strike teams com24 prised of individuals with relevant skills, qualifications, 

25 and experience to respond to COVID–19-related crises in 


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1 participating providers during the COVID–19 public 

2 health emergency period, based on data reported by such 

3 providers to the Centers for Disease Control and Preven4 tion. 

5 (b) MISSION AND COMPOSITION OF STRIKE

6 TEAMS.— 

7 (1) IN GENERAL.—Strike teams established by 

8 the Secretary may include assessment, testing, and 

9 clinical teams, and a mission for each such team 

10 may include performing medical examinations, con11 ducting COVID–19 testing, and assisting partici12 pating providers with the implementation of infec13 tion control practices (such as quarantine, isolation, 

14 or disinfection procedures). 

15 (2) LETTER OF AUTHORIZATION.—Strike teams 

16 and members of such teams shall be subject to the 

17 Secretary’s oversight and direction and the Sec18 retary may issue a letter of authorization to team 

19 members describing— 

20 (A) the individual’s designation to serve on 

21 1 or more teams under an emergency proclama22 tion by the Secretary; 

23 (B) the mission of the team; 

24 (C) the authority of the individual to per25 form the team mission; 


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1 (D) the individual’s authority to access 

2 places, persons, and materials necessary for the 

3 team member’s performance of the team’s mis4 sion; 

5 (E) the requirement that team members 

6 maintain the confidentiality of patient informa7 tion shared with such individuals by a partici8 pating provider; and 

9 (F) the required security background 

10 checks that the individual has passed. 

11 (3) SECRETARIAL OVERSIGHT.—The Secretary 

12 may, at any time, disband any strike team and re13 scind the letter of authorization for any team mem14 ber. 

15 (4) TEAM AND MEMBER AUTHORITY.—A team 

16 and team member may not use the letter of author17 ization described in paragraph (2) for any purpose 

18 except in connection with the team’s mission of act19 ing in good faith to promote resident and employee 

20 safety in participating providers in which COVID–19 

21 is confirmed to be present. 

22 (5) ADMINISTRATION.—The Secretary, in con23 sultation with the Director of the Centers for Dis24 ease Control and Prevention, may establish protocols 

25 and procedures for requesting the assistance of a 


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1 strike team established under this section and any 

2 other procedures deemed necessary for the team’s 

3 operation. 

4 (6) SUPPLEMENTATION OF OTHER RESPONSE

5 EFFORTS.—Strike teams established by the Sec6 retary under this section shall supplement and not 

7 supplant response efforts carried out by a State 

8 strike team or a technical assistance team estab9 lished by the Secretary during the COVID-19 public 

10 health emergency period 

11 SEC. 313. PROMOTING COVID–19 TESTING AND INFECTION 

12 CONTROL IN NURSING FACILITIES. 

13 (a) NURSING HOME PROTECTIONS.—The Secretary, 

14 in consultation with the Elder Justice Coordinating Coun15 cil, is authorized during the COVID–19 public health 

16 emergency period to enhance efforts by participating pro17 viders to respond to COVID–19, including through— 

18 (1) development of online training courses for 

19 personnel of participating providers, survey agencies, 

20 the long-term care ombudsman of each State, and 

21 other individuals to facilitate the implementation of 

22 subsection (b); 

23 (2) enhanced diagnostic testing of visitors to, 

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1 munity support more frequent testing for COVID– 

2 19; 

3 (3) development of training materials for per4 sonnel of participating providers, the long-term care 

5 ombudsman of each State, and other individuals to 

6 facilitate the implementation of subsection (c); and 

7 (4) providing support to participating providers 

8 in areas deemed by the Secretary to require addi9 tional assistance due to the presence COVID–19 in10 fections. 

11 (b) TRAINING ON BEST PRACTICES IN INFECTION

12 CONTROL AND PREVENTION.— 

13 (1) IN GENERAL.—The Secretary shall develop 

14 training courses on infection control and prevention, 

15 including cohorting, strategies and use of telehealth 

16 to mitigate the transmission of COVID–19 in par17 ticipating providers during the COVID–19 public 

18 health emergency period. 

19 (2) DEVELOPMENT.—To the extent practicable, 

20 the training programs developed by the Secretary 

21 under this subsection shall use best practices in in22 fection control and prevention. 

23 (3) COORDINATION WITH OTHER FEDERAL EN24 TITIES.—The Secretary shall seek input as appro25 priate on the training courses developed under this 


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1 subsection from the Elder Justice Coordinating 

2 Council and the Director of the Centers for Disease 

3 Control and Prevention. 

4 (4) INTERACTIVE WEBSITE.—The Secretary is 

5 authorized to create an interactive website to dis6 seminate training materials and related information 

7 in the areas of infection control and prevention, for 

8 purposes of carrying out this subsection during the 

9 COVID–19 public health emergency period. 

10 SEC. 314. PROMOTING TRANSPARENCY IN COVID–19 RE11 PORTING BY NURSING FACILITIES. 

12 Not later than 10 days after the date of enactment 

13 of this Act, and at least weekly thereafter during the 

14 COVID-19 public health emergency period, the Secretary 

15 shall provide the Governor of each State with a list of all 

16 participating providers in the State with respect to which 

17 the reported cases of COVID–19 in visitors to, personnel 

18 of, and residents of, such providers increased during the 

19 previous week (or, in the case of the first such list, during 

20 the 10-day period beginning on the date of enactment of 

21 this Act). 

22 SEC. 315. FUNDING. 

23 The Secretary may use amounts appropriated for 

24 COVID–19 response and related activities pursuant to the 


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1 CARES Act (Public Law 116–136) and subsequently en2 acted legislation to carry out this subtitle. 

3 TITLE IV—ADDITIONAL FLEXI4 BILITY AND ACCOUNTABILITY 

5 FOR CORONAVIRUS RELIEF 

6 FUND PAYMENTS AND STATE 

7 TAX CERTAINTY FOR EM8 PLOYEES AND EMPLOYERS 

9 SEC. 401. EXPANSION OF ALLOWABLE USE OF 

10 CORONAVIRUS RELIEF FUND PAYMENTS BY 

11 STATES AND TRIBAL AND LOCAL GOVERN12 MENTS. 

13 (a) IN GENERAL.—Section 601(d) of the Social Secu14 rity Act (42 U.S.C. 801(d)) is amended to read as follows: 

15 ‘‘(d) USE AND AVAILABILITY OF FUNDS.— 

16 ‘‘(1) ALLOWABLE USES.—A State, Tribal gov17 ernment, or unit of local government shall use the 

18 funds provided under a payment made under this 

19 section only for the following purposes: 

20 ‘‘(A) COVID-19 COSTS.—During the pe21 riod that begins on March 1, 2020, and ends on 

22 September 30, 2021 (or, in the case of a State 

23 or government described in clause (iii) of sub24 paragraph (B), the date determined for the 

25 State or government under such clause), to pay 


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1 costs of the State, Tribal government, or unit 

2 of local government that— 

3 ‘‘(i) are necessary expenditures in4 curred due to the public health emergency 

5 with respect to the Coronavirus Disease 

6 2019 (COVID–19); and 

7 ‘‘(ii) were not accounted for in the 

8 budget most recently approved as of March 

9 27, 2020, for the State or government. 

10 ‘‘(B) REVENUE SHORTFALL.— 

11 ‘‘(i) IN GENERAL.—Subject to clause 

12 (iv), during the period that begins on 

13 March 1, 2020, and ends on September 

14 30, 2021 (or, in the case of a State or gov15 ernment described in clause (iii), the date 

16 determined for the State or government 

17 under such clause), to fund operations of 

18 the State or government if the State or 

19 government— 

20 ‘‘(I) has a revenue shortfall 

21 amount for the State or government 

22 fiscal year for 2020 or 2021; and 

23 ‘‘(II) certifies to the Secretary 

24 that the State or government has dis25 tributed at least 25 percent of the 


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1 total amount of the payments received 

2 by the State or government under this 

3 section to localities within the jurisdic4 tion of the State or government or 

5 that there are no localities within the 

6 jurisdiction of the State or govern7 ment. 

8 ‘‘(ii) REVENUE SHORTFALL

9 AMOUNT.—For purposes of this subpara10 graph, the revenue shortfall amount for a 

11 State or government and a State or gov12 ernment fiscal year is the amount, if any, 

13 by which— 

14 ‘‘(I) the total amount of State or 

15 government revenue from taxes, fees, 

16 or sources other than funds provided 

17 under a payment made under this sec18 tion or another intergovernmental 

19 transfer of funds from the Federal 

20 Government collected for such fiscal 

21 year; is less than 

22 ‘‘(II) the total amount of such 

23 revenue collected for the State or gov24 ernment fiscal year for 2019. 


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1 ‘‘(iii) SPECIAL RULE.—In the case of 

2 a State or government that has a fiscal 

3 year for 2021 that ends after June 30, 

4 2021, the date determined for such State 

5 or government under this clause is the date 

6 that is 90 days after the last day of the 

7 State or government fiscal year for 2021. 

8 ‘‘(iv) LIMITATION.—The amount of 

9 funds paid to or distributed to a State, 

10 Tribal government, or unit of local govern11 ment under this section that may be used 

12 by the State or government for the purpose 

13 permitted under clause (i) shall not exceed 

14 the lesser of— 

15 ‘‘(I) 25 percent of the total 

16 amount of such funds; and 

17 ‘‘(II) the sum of the revenue 

18 shortfall amounts determined for the 

19 State or government for fiscal years 

20 2020 and 2021 under clause (ii). 

21 ‘‘(2) PROHIBITED USES.—No State, Tribal gov22 ernment, or unit of local government may use funds 

23 provided under a payment made under this section 

24 for any of the following purposes: 


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1 ‘‘(A) To make a deposit into, or reimburse, 

2 any State or government fund that finances 

3 pensions or other postemployment benefits for 

4 current or former employees of the State or 

5 government. 

6 ‘‘(B) To satisfy any obligation or liability 

7 of the State or government with respect to a 

8 pension or other postemployment benefit fund, 

9 plan, or program for current or former employ10 ees of the State or government. 

11 ‘‘(C) To augment any amount paid, or 

12 benefit provided under, a pension or other 

13 postemployment benefit fund, plan, or program 

14 for current or former employees of the State or 

15 government. 

16 ‘‘(D) To make a deposit into, or reimburse 

17 a withdrawal from, a budget stabilization fund, 

18 budget reserve account, or other ‘rainy day’ or 

19 reserve fund of the State or government estab20 lished to provide a source of funding for oper21 ations of the State or government during a rev22 enue downturn or other unanticipated shortfall 

23 and accounted for in the budget most recently 

24 approved as of March 27, 2020, for the State 

25 or government. 


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1 ‘‘(E) To participate in litigation in which 

2 an officer of the State or government is a party 

3 in the officer’s personal capacity. 

4 ‘‘(F) To undertake to— 

5 ‘‘(i) influence the passage or defeat of 

6 any legislation by the Congress of the 

7 United States, or by any State or local leg8 islative body; or 

9 ‘‘(ii) improve the public image of an 

10 officer of the State or government. 

11 ‘‘(3) MAINTENANCE OF EFFORT.—In accord12 ance with guidance from the Secretary issued before, 

13 on, or after the date of enactment of the American 

14 Workers, Families, and Employers Assistance Act), 

15 any amount from a payment made under this sec16 tion to a State, Tribal government, or unit of local 

17 government that is distributed by such entity to a 

18 unit of general local government below the level of 

19 such entity shall supplement, and not supplant, any 

20 non-Federal funds that such entity would otherwise 

21 provide, distribute, or use for assistance to such unit 

22 of general local government. 

23 ‘‘(4) AVAILABILITY.—Funds paid or distributed 

24 to a State, Tribal government, or unit of local gov25 ernment under this section that are obligated for an 


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•S 4318 IS

1 allowable use under paragraph (1) before October 1, 

2 2021 (or, in the case of a State or government de3 scribed in clause (iii) of subparagraph (B) of such 

4 paragraph, the day after the date determined for the 

5 State or government under such clause), shall re6 main available until expended. 

7 ‘‘(5) APPLICATION TO DISTRIBUTIONS TO LO8 CALITIES.— 

9 ‘‘(A) IN GENERAL.—The allowable and 

10 prohibited uses of funds, maintenance of effort, 

11 and availability rules that apply to funds pro12 vided under a payment made under this section 

13 to a State, Tribal government, or unit of local 

14 government, and all other limitations or restric15 tions which apply to such funds, shall apply in 

16 the same manner and to the same extent to any 

17 funds from such payment which a State or gov18 ernment distributes to a locality. 

19 ‘‘(B) LIMITATION ON ADDITIONAL CONDI20 TIONS.—A State, Tribal government, or unit of 

21 local government shall not impose any condi22 tion, requirement, or restriction on a distribu23 tion to a locality of funds provided to the State 

24 or government under a payment made under 

25 this section other than as necessary to ensure 


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•S 4318 IS

1 the locality uses the funds distributed in ac2 cordance with the limitations, restrictions, and 

3 requirements applicable under subparagraph 

4 (A).’’. 

5 (b) ADDITIONAL AMENDMENTS.—Section 601 of 

6 such Act is further amended— 

7 (1) in subsection (f)— 

8 (A) by redesignating paragraphs (3) and 

9 (4) as paragraphs (4) and (5), respectively; and 

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

11 following new paragraph: 

12 ‘‘(3) AUDIT RISK FACTORS.—In determining 

13 whether to conduct an audit of the use of funds paid 

14 to a State, Tribal government, or unit of local gov15 ernment under this section (including any such 

16 funds distributed to a locality), the Inspector Gen17 eral of the Department of the Treasury shall 

18 prioritize auditing States or governments that— 

19 ‘‘(A) have not distributed at least 25 per20 cent of the total amount of the payments re21 ceived by the State or government under this 

22 section to localities within the jurisdiction of the 

23 State or government, if any; or 

24 ‘‘(B) have imposed a condition, require25 ment, or restriction on funds distributed to a 


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1 locality which the Inspector General has reason 

2 to believe violates subsection (d)(5)(B).’’. 

3 (2) in subsection (g)— 

4 (A) by redesignating paragraphs (3) 

5 through (5) as paragraphs (5) through (7), re6 spectively; and 

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

8 following new paragraphs: 

9 ‘‘(3) LOCALITY.—The term ‘locality’ means, 

10 with respect to a State, Tribal government, or unit 

11 of local government, a county, municipality, town, 

12 township, village, parish, borough, or other unit of 

13 general government below the level of the State, 

14 Tribal government, or unit of local government (as 

15 applicable) with a population of 500,000 or less. 

16 ‘‘(4) OTHER POSTEMPLOYMENT BENEFITS.— 

17 The term ‘other postemployment benefits’ includes 

18 postemployment health care benefits, regardless of 

19 the type of plan that provides them, and all 

20 postemployment benefits provided separately from a 

21 pension plan, excluding benefits defined as termi22 nation offers and benefits.’’. 

23 (c) EFFECTIVE DATE.—The amendments made by 

24 this section shall take effect as if included in the enact25 ment of section 601 of the Social Security Act, as added 


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1 by section 5001(a) of the CARES Act (Public Law 116– 

2 136). 

3 SEC. 402. ACCOUNTABILITY FOR THE DISBURSEMENT AND 

4 USE OF STATE OR GOVERNMENT RELIEF PAY5 MENTS. 

6 (a) DATA ON DISBURSEMENT AND USE OF PAY7 MENTS FROM THE CORONAVIRUS RELIEF FUND.—Pursu8 ant to the authority provided in section 601(f) of the So9 cial Security Act (42 U.S.C. 801(f)), as added by section 

10 5001(a) of the CARES Act (Public Law 116–136) and 

11 amended by section 401(b), the Inspector General of the 

12 Department of the Treasury shall compile data on the dis13 bursement and use of funds made available from each pay14 ment made by the Secretary of the Treasury from the 

15 Coronavirus Relief Fund established under section 601 of 

16 the Social Security Act (42 U.S.C. 801) to States, the Dis17 trict of Columbia, territories, Tribal governments, and di18 rectly to units of local government under section 601(b)(2) 

19 of such Act (in this section referred to as a ‘‘State or gov20 ernment relief payment’’). 

21 (b) REPORTING ON USES OF RELIEF FUNDS.— 

22 (1) IN GENERAL.—Each recipient of a State or 

23 government relief payment (referred to in this sec24 tion as a ‘‘recipient’’) shall submit a report on the 

25 recipient’s use of such payment to the Secretary and 


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1 the Inspector General of the Treasury using a portal 

2 designated by the Secretary for such purpose for 

3 each calendar quarter and period described in para4 graph (3)(A). Such report shall include the fol5 lowing: 

6 (A) The total amount of all State or gov7 ernment relief payments made to the recipient. 

8 (B) A detailed list of all projects or activi9 ties on which funds from such payments were 

10 expended or obligated, including, for each such 

11 project or activity— 

12 (i) the name of the project or activity; 

13 (ii) a description of the project or ac14 tivity; 

15 (iii) the name of each business, con16 sultant, or contractor used to facilitate the 

17 implementation or continuation of the 

18 project or activity; and 

19 (iv) the amount of such funds ex20 pended or obligated. 

21 (C) Detailed information on— 

22 (i) any loan issued using such funds; 

23 (ii) any contract or grant financed in 

24 whole or in part with such funds, including 


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1 any contract with an entity described in 

2 subparagraph (B)(iii); 

3 (iii) transfers of such funds made to 

4 other government entities; and 

5 (iv) any direct payments of such funds 

6 made by the recipient that equal or exceed 

7 $50,000. 

8 (D) Detailed information on the extent to 

9 which the recipient used a State or government 

10 relief payment made to fund operations due to 

11 a revenue shortfall, in accordance with subpara12 graph (B) of section 601(d)(1) of the Social Se13 curity Act (42 U.S.C. 801(d)(1)), including— 

14 (i) the total amount of funds from all 

15 such payments used for such purpose; 

16 (ii) the 1 or more revenue sources 

17 (such as taxes, fees, or another source of 

18 revenue) that contributed to such shortfall; 

19 and 

20 (iii) for each source identified in 

21 clause (ii), the amount of the reduction in 

22 revenue generated by such source over the 

23 period described in subparagraph (A)(ii) of 

24 such section. 


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1 (2) CERTIFICATION.—Each recipient shall cer2 tify that the information reported with respect to 

3 each quarter or period is true, accurate, and com4 plete. Such certification shall be made by an author5 ized representative of the recipient that has the legal 

6 authority to give assurances, make commitments, 

7 and enter into contracts on behalf of the recipient. 

8 (3) REPORT DEADLINES.—A recipient shall re9 port the data required under paragraph (1)— 

10 (A) for the period beginning on March 1, 

11 2020, and ending on June 30, 2020, not later 

12 than September 21, 2020; and 

13 (B) for each calendar quarter in the period 

14 that begins on July 1, 2020, and ends on Sep15 tember 30, 2021 (or, in the case of a recipient 

16 for which a date is determined under section 

17 601(d)(1)(B)(iii) of the Social Security Act, the 

18 last day of the calendar quarter in which such 

19 date occurs), not later than later than 10 days 

20 after the end of the calendar quarter. 

21 (c) RECORD RETENTION REQUIREMENTS.— 

22 (1) IN GENERAL.—Each recipient and entity 

23 described in paragraph (3) shall maintain, for not 

24 less than 5 years after date on the recipient expends 

25 all funds from State or government relief payments 


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1 paid to the recipient and shall make available to the 

2 Secretary of the Treasury and the Inspector General 

3 of the Department of the Treasury upon request, all 

4 documents and financial records of the recipient suf5 ficient to establish the recipient’s compliance with 

6 section 601(d) of the Social Security Act (42 U.S.C. 

7 801(d)). 

8 (2) SCOPE OF RECORDS.—The documents and 

9 records sufficient to establish a recipient’s compli10 ance with such section may include— 

11 (A) general ledgers and any subsidiary 

12 ledgers used to account for the receipt and dis13 bursement of funds from all State or govern14 ment relief payments made to the recipient; 

15 (B) budget records of the recipient for 

16 2019, 2020, and 2021; 

17 (C) payroll, time records and other human 

18 resource records of the recipient which support 

19 costs incurred for payroll expenses related to 

20 addressing the public health emergency due to 

21 COVID–19 or other use of funds allowable 

22 under such section 601(d); 

23 (D) receipts of purchases made related to 

24 addressing the public health emergency due to 


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1 COVID–19 or other use of funds allowable 

2 under such section 601(d); 

3 (E) contracts and subcontracts entered 

4 into with funds from any State or government 

5 relief payment made to the recipient, and all 

6 documents related to such contracts or sub7 contracts; 

8 (F) grant agreements and subgrant agree9 ments entered into with funds from any State 

10 or government relief payment made to the re11 cipient, and all documents related to such 

12 agreements; 

13 (G) all documentation of reports, audits, 

14 and other monitoring of contractors, sub15 contractors, grantees, and subgrantees relating 

16 to the use funds from any State or government 

17 relief payment made to the recipient; 

18 (H) all documentation supporting perform19 ance outcomes (if any) of contracts, sub20 contracts, grants, or subgrants relating to the 

21 use of funds from any State or government re22 lief payment made to the recipient; 

23 (I) all internal and external email and 

24 other electronic communications relating to the 


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1 use of funds from any State or government re2 lief payment made to the recipients; and 

3 (J) all investigative files and inquiry re4 ports (if any) relating to the use of funds from 

5 any State or government relief payment made 

6 to the recipient. 

7 (3) ENTITIES DESCRIBED.—An entity described 

8 in this paragraph is the any of the following: 

9 (A) An entity that receives a grant or loan 

10 funded in whole or in part with funds from a 

11 State or government relief payment made to the 

12 recipient, and any contractor, subcontractor, or 

13 subgrantee of such entity. 

14 (B) An entity awarded a contract funded 

15 in whole or in part with funds from a State or 

16 government relief payment made to the recipi17 ent, and any subcontractor of such entity. 

18 (C) A governmental entity that receives a 

19 payment or transfer of funds that equals or ex20 ceeds $50,000, funded in whole or in part with 

21 funds from a State or government relief pay22 ment made to the recipient. 

23 (d) QUARTERLY REPORTS TO CONGRESS.— 

24 (1) IN GENERAL.—Using data complied under 

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1 ment of the Treasury shall submit a report con2 taining the information described in paragraph (2) 

3 to the Committee on Ways and Means of the House 

4 of Representatives and the Committee on Finance of 

5 the Senate not later than October 1, 2020, and the 

6 1st day of every third month beginning thereafter 

7 through January 1, 2021. 

8 (2) CONTENT.—Each report submitted under 

9 paragraph (1) shall include data on the disburse10 ment and use of funds from State or government re11 lief payments, including with respect to the amounts 

12 and recipients of disbursements made— 

13 (A) by States receiving such payments 

14 to— 

15 (i) units of local government (as de16 fined in section 601(g)(2) of the Social Se17 curity Act (42 U.S.C. 801(g)(2)); and 

18 (ii) counties, municipalities, towns, 

19 townships, villages, parishes, boroughs, or 

20 other units of general government below 

21 the State level with a population that does 

22 not exceed 500,000; and 

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1 fined) under section 601(b)(2) of such Act (42 

2 U.S.C. 801(b)(2)). 

3 SEC. 403. STATE TAX CERTAINTY FOR EMPLOYERS AND EM4 PLOYEES. 

5 (a) LIMITATIONS ON WITHHOLDING AND TAXATION

6 OF EMPLOYEE INCOME.— 

7 (1) IN GENERAL.—No part of the wages or 

8 other remuneration earned by an employee who is a 

9 resident of a taxing jurisdiction and performs em10 ployment duties in more than one taxing jurisdiction 

11 shall be subject to income tax in any taxing jurisdic12 tion other than— 

13 (A) the taxing jurisdiction of the employ14 ee’s residence; and 

15 (B) any taxing jurisdiction within which 

16 the employee is present and performing employ17 ment duties for more than 30 days during the 

18 calendar year in which the wages or other re19 muneration is earned. 

20 (2) INCOME TAX WITHHOLDING AND REPORT21 ING.—Wages or other remuneration earned in any 

22 calendar year shall not be subject to income tax 

23 withholding and reporting requirements with respect 

24 to any taxing jurisdiction unless the employee is sub25 ject to income tax in such taxing jurisdiction under 


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1 paragraph (1). Income tax withholding and report2 ing requirements under paragraph (1)(B) shall apply 

3 to wages or other remuneration earned as of the 

4 commencement date of employment duties in the 

5 taxing jurisdiction during the calendar year. 

6 (3) OPERATING RULES.—For purposes of deter7 mining penalties related to an employer’s income tax 

8 withholding and reporting requirements with respect 

9 to any taxing jurisdiction— 

10 (A) an employer may rely on an employee’s 

11 annual determination of the time expected to be 

12 spent by such employee in the performance of 

13 employment duties in the taxing jurisdictions in 

14 which the employee will perform such duties ab15 sent— 

16 (i) the employer’s actual knowledge of 

17 fraud by the employee in making the deter18 mination; or 

19 (ii) collusion between the employer 

20 and the employee to evade tax; 

21 (B) except as provided in subparagraph 

22 (C), if records are maintained by an employer 

23 in the regular course of business that record the 

24 location at which an employee performs employ25 ment duties, such records shall not preclude an 


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1 employer’s ability to rely on an employee’s de2 termination under subparagraph (A); and 

3 (C) notwithstanding subparagraph (B), if 

4 an employer, at its sole discretion, maintains a 

5 time and attendance system that tracks where 

6 the employee performs duties on a daily basis, 

7 data from the time and attendance system shall 

8 be used instead of the employee’s determination 

9 under subparagraph (A). 

10 (4) DEFINITIONS AND SPECIAL RULES.—For 

11 purposes of this subsection: 

12 (A) DAY.— 

13 (i) Except as provided in clause (ii), 

14 an employee is considered present and per15 forming employment duties within a taxing 

16 jurisdiction for a day if the employee per17 forms more of the employee’s employment 

18 duties within such taxing jurisdiction than 

19 in any other taxing jurisdiction during a 

20 day. 

21 (ii) If an employee performs employ22 ment duties in a resident taxing jurisdic23 tion and in only one nonresident taxing ju24 risdiction during one day, such employee 

25 shall be considered to have performed more 


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1 of the employee’s employment duties in the 

2 nonresident taxing jurisdiction than in the 

3 resident taxing jurisdiction for such day. 

4 (iii) For purposes of this subpara5 graph, the portion of the day during which 

6 the employee is in transit shall not be con7 sidered in determining the location of an 

8 employee’s performance of employment du9 ties. 

10 (B) EMPLOYEE.— 

11 (i) IN GENERAL.— 

12 (I) GENERAL DEFINITION.—Ex13 cept as provided in subclause (II), the 

14 term ‘‘employee’’ has the meaning 

15 given such term in section 3121(d) of 

16 the Internal Revenue Code of 1986 

17 (26 U.S.C. 3121(d)), unless such term 

18 is defined by the taxing jurisdiction in 

19 which the person’s employment duties 

20 are performed, in which case the tax21 ing jurisdiction’s definition shall pre22 vail. 

23 (II) EXCEPTION.—The term 

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1 tainer, qualified production employee, 

2 or certain public figures. 

3 (ii) PROFESSIONAL ATHLETE.—The 

4 term ‘‘professional athlete’’ means a per5 son who performs services in a professional 

6 athletic event, provided that the wages or 

7 other remuneration are paid to such per8 son for performing services in his or her 

9 capacity as a professional athlete. 

10 (iii) PROFESSIONAL ENTERTAINER.— 

11 The term ‘‘professional entertainer’’ means 

12 a person of prominence who performs serv13 ices in the professional performing arts for 

14 wages or other remuneration on a per15 event basis, provided that the wages or 

16 other remuneration are paid to such per17 son for performing services in his or her 

18 capacity as a professional entertainer. 

19 (iv) QUALIFIED PRODUCTION EM20 PLOYEE.—The term ‘‘qualified production 

21 employee’’ means a person who performs 

22 production services of any nature directly 

23 in connection with a taxing jurisdiction 

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1 tion for wages or other remuneration, pro2 vided that the wages or other remuneration 

3 paid to such person are qualified produc4 tion costs or expenditures under such tax5 ing jurisdiction’s qualified, certified or ap6 proved film, television or other commercial 

7 video production incentive program, and 

8 that such wages or other remuneration 

9 must be subject to withholding under such 

10 qualified, certified or approved film, tele11 vision or other commercial video produc12 tion incentive program as a condition to 

13 treating such wages or other remuneration 

14 as a qualified production cost or expendi15 ture. 

16 (v) CERTAIN PUBLIC FIGURES.—The 

17 term ‘‘certain public figures’’ means per18 sons of prominence who perform services 

19 for wages or other remuneration on a per20 event basis, provided that the wages or 

21 other remuneration are paid to such per22 son for services provided at a discrete 

23 event, in the nature of a speech, public ap24 pearance, or similar event. 


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1 (C) EMPLOYER.—The term ‘‘employer’’ 

2 has the meaning given such term in section 

3 3401(d) of the Internal Revenue Code of 1986 

4 (26 U.S.C. 3401(d)), unless such term is de5 fined by the taxing jurisdiction in which the 

6 employee’s employment duties are performed, in 

7 which case the taxing jurisdiction’s definition 

8 shall prevail. 

9 (D) TAXING JURISDICTION.—The term 

10 ‘‘taxing jurisdiction’’ means any of the several 

11 States, the District of Columbia, or any munici12 pality, city, county, township, parish, transpor13 tation district, or assessment jurisdiction, or 

14 any other political subdivision of a State with 

15 the authority to impose a tax, charge, or fee. 

16 (E) TIME AND ATTENDANCE SYSTEM.— 

17 The term ‘‘time and attendance system’’ means 

18 a system in which— 

19 (i) the employee is required on a con20 temporaneous basis to record his or her 

21 work location for every day worked outside 

22 of the taxing jurisdiction in which the em23 ployee’s employment duties are primarily 

24 performed; and 


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1 (ii) the system is designed to allow the 

2 employer to allocate the employee’s wages 

3 for income tax purposes among all taxing 

4 jurisdictions in which the employee per5 forms employment duties for such em6 ployer. 

7 (F) WAGES OR OTHER REMUNERATION.— 

8 The term ‘‘wages or other remuneration’’ may 

9 be defined by the taxing jurisdiction in which 

10 the employment duties are performed. 

11 (5) PLACE OF RESIDENCE.—For purposes of 

12 this subsection, the residence of an employee shall be 

13 determined under the laws of the taxing jurisdiction 

14 in which such employee maintains a dwelling which 

15 serves as the employee’s permanent place of abode 

16 during the calendar year. 

17 (6) ADJUSTMENT DURING CORONAVIRUS PAN18 DEMIC.—With respect to calendar year 2020, in the 

19 case of any employee who performs employment du20 ties in any taxing jurisdiction other than the taxing 

21 jurisdiction of the employee’s residence during such 

22 year as a result of the COVID–19 public health 

23 emergency, paragraph (1)(B) shall be applied by 

24 substituting ‘‘90 days’’ for ‘‘30 days’’. 

25 (b) STATE AND LOCAL TAX CERTAINTY.— 


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1 (1) STATUS OF EMPLOYEES DURING COVERED

2 PERIOD.—Notwithstanding subsection (a)(1)(B) or 

3 any provision of law of a taxing jurisdiction, with re4 spect to any employee whose primary work location 

5 is within a taxing jurisdiction and who is working 

6 remotely within another taxing jurisdiction during 

7 the covered period— 

8 (A) except as provided under subparagraph 

9 (B), any wages earned by such employee during 

10 such period shall be deemed to have been 

11 earned at the primary work location of such 

12 employee; and 

13 (B) if an employer, at its sole discretion, 

14 maintains a system that tracks where such em15 ployee performs duties on a daily basis, wages 

16 earned by such employee may, at the election of 

17 such employer, be treated as earned at the loca18 tion in which such duties were remotely per19 formed. 

20 (2) STATUS OF BUSINESSES DURING COVERED

21 PERIOD.—Notwithstanding any provision of law of a 

22 taxing jurisdiction— 

23 (A) in the case of an out-of-jurisdiction 

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1 ered period, the duties performed by such em2 ployees within such jurisdiction during such pe3 riod shall not be sufficient to create any nexus 

4 or establish any minimum contacts or level of 

5 presence that would otherwise subject such 

6 business to any registration, taxation, or other 

7 related requirements for businesses operating 

8 within such jurisdiction; and 

9 (B) except as provided under paragraph 

10 (1)(B), with respect to any tax imposed by such 

11 taxing jurisdiction which is determined, in 

12 whole or in part, based on net or gross receipts 

13 or income, for purposes of apportioning or 

14 sourcing such receipts or income, any duties 

15 performed by an employee of an out-of-jurisdic16 tion business while working remotely during the 

17 covered period— 

18 (i) shall be disregarded with respect to 

19 any filing requirements for such tax; and 

20 (ii) shall be apportioned and sourced 

21 to the tax jurisdiction which includes the 

22 primary work location of such employee. 

23 (3) DEFINITIONS.—For purposes of this sub24 section— 


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1 (A) COVERED PERIOD.—The term ‘‘cov2 ered period’’ means, with respect to any em3 ployee working remotely, the period— 

4 (i) beginning on the date on which 

5 such employee began working remotely; 

6 and 

7 (ii) ending on the earlier of— 

8 (I) the date on which the em9 ployer allows, at the same time— 

10 (aa) such employee to return 

11 to their primary work location; 

12 and 

13 (bb) not less than 90 per14 cent of their permanent work15 force to return to such work loca16 tion; or 

17 (II) December 31, 2020. 

18 (B) EMPLOYEE.—The term ‘‘employee’’ 

19 has the meaning given such term in section 

20 3121(d) of the Internal Revenue Code of 1986 

21 (26 U.S.C. 3121(d)), unless such term is de22 fined by the taxing jurisdiction in which the 

23 person’s employment duties are deemed to be 

24 performed pursuant to paragraph (1), in which 


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1 case the taxing jurisdiction’s definition shall 

2 prevail. 

3 (C) EMPLOYER.—The term ‘‘employer’’ 

4 has the meaning given such term in section 

5 3401(d) of the Internal Revenue Code of 1986 

6 (26 U.S.C. 3401(d)), unless such term is de7 fined by the taxing jurisdiction in which the 

8 employee’s employment duties are deemed to be 

9 performed pursuant to paragraph (1), in which 

10 case the taxing jurisdiction’s definition shall 

11 prevail. 

12 (D) OUT-OF-JURISDICTION BUSINESS.— 

13 The term ‘‘out-of-jurisdiction business’’ means, 

14 with respect to any taxing jurisdiction, any 

15 business entity which, excepting any employees 

16 of such business who are working remotely 

17 within such jurisdiction during the covered pe18 riod, would not otherwise be subject to any tax 

19 filing requirements under the existing law of 

20 such taxing jurisdiction. 

21 (E) PRIMARY WORK LOCATION.—The term 

22 ‘‘primary work location’’ means, with respect to 

23 an employee, the address of the employer where 

24 the employee is regularly assigned to work when 


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1 such employee is not working remotely during 

2 the covered period. 

3 (F) TAXING JURISDICTION.—The term 

4 ‘‘taxing jurisdiction’’ has the same meaning 

5 given such term under subsection (a)(4)(D). 

6 (G) WAGES.—The term ‘‘wages’’ means all 

7 wages and other remuneration paid to an em8 ployee that are subject to tax or withholding re9 quirements under the law of the taxing jurisdic10 tion in which the employment duties are 

11 deemed to be performed under paragraph (1) 

12 during the covered period. 

13 (H) WORKING REMOTELY.—The term 

14 ‘‘working remotely’’ means the performance of 

15 duties by an employee at a location other than 

16 the primary work location of such employee at 

17 the direction of his or her employer due to con18 ditions resulting from the public health emer19 gency relating to the virus SARS–CoV–2 or 

20 coronavirus disease 2019 (referred to in this 

21 subparagraph as ‘‘COVID–19’’), including— 

22 (i) to comply with any government 

23 order relating to COVID–19; 

24 (ii) to prevent the spread of COVID– 

25 19; and 


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1 (iii) due to the employee or a member 

2 of the employee’s family contracting 

3 COVID–19. 

4 (4) PRESERVATION OF AUTHORITY OF TAXING

5 JURISDICTIONS.—This subsection shall not be con6 strued as modifying, impairing, superseding, or au7 thorizing the modification, impairment, or superses8 sion of the law of any taxing jurisdiction pertaining 

9 to taxation except as expressly provided in para10 graphs (1) through (3). 

11 (c) EFFECTIVE DATE; APPLICABILITY.— 

12 (1) EFFECTIVE DATE.—Subject to paragraph 

13 (3), this section shall apply to calendar years begin14 ning after December 31, 2019. 

15 (2) APPLICABILITY.—This section shall not 

16 apply to any tax obligation that accrues before Jan17 uary 1, 2020. 

18 (3) TERMINATION.—Subsection (a) shall not 

19 apply to calendar years beginning after December 

20 31, 2024. 

21 TITLE V—EMERGENCY 

22 DESIGNATION 

23 SEC. 501. EMERGENCY DESIGNATION. 

24 (a) IN GENERAL.—The amounts provided by this Act 

25 and the amendments made by this Act are designated as 


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1 an emergency requirement pursuant to section 4(g) of the 

2 Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)). 

3 (b) DESIGNATION IN SENATE.—In the Senate, this 

4 Act and the amendments made by this Act are designated 

5 as an emergency requirement pursuant to section 4112(a) 

6 of H. Con. Res. 71 (115th Congress), the concurrent reso7 lution on the budget for fiscal year 2018. 

Æ 


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