II 

116TH CONGRESS 

2D SESSION S. 4537 

To provide for economic recovery, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 8, 2020 

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

the Committee on Finance 

A BILL 

To provide for economic recovery, and for other purposes. 

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

3 SECTION 1. SHORT TITLE, ETC. 

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

5 ‘‘Reinvigorating the Economy, Creating Opportunity for 

6 every Vocation, Employer, Retiree & Youth Act’’ or the 

7 ‘‘RECOVERY Act’’. 

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

9 this Act is as follows: 

Sec. 1. Short title, etc. 

TITLE I—SAFELY RETURNING PEOPLE TO WORK: EMPLOYMENT 

AND THE WORKPLACE 

Subtitle A—Workplace Safety 


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Sec. 101. Establishment of tax credit for employee testing for COVID–19. 

Sec. 102. Right to test. 

Sec. 103. Safe and healthy workplace tax credit. 

Sec. 104. Improvements to the pandemic emergency unemployment compensation program. 

Sec. 105. Income exclusion for certain amounts received in 2020. 

Sec. 106. Inclusion of equipment, systems, and technologies to combat the 

spread of pathogens in the definition of airport development of 

a public-use airport. 

Subtitle B—Coronavirus Liability Relief 

Sec. 111. Short title. 

Sec. 112. Findings and purposes. 

Sec. 113. Definitions. 

PART I—LIABILITY RELIEF

SUBPART A—LIABILITY LIMITATIONS FOR INDIVIDUALS AND ENTITIES

ENGAGED IN BUSINESSES, SERVICES, ACTIVITIES, OR ACCOMMODATIONS

Sec. 121. Application of subpart. 

Sec. 122. Liability; safe harbor. 

SUBPART B—LIABILITY LIMITATIONS FOR HEALTH CARE PROVIDERS

Sec. 131. Application of subpart. 

Sec. 132. Liability for health care professionals and health care facilities during 

coronavirus public health emergency. 

SUBPART C—SUBSTANTIVE AND PROCEDURAL PROVISIONS FOR CORONAVIRUSRELATED ACTIONS GENERALLY

Sec. 141. Jurisdiction. 

Sec. 142. Limitations on suits. 

Sec. 143. Procedures for suit in district courts of the United States. 

Sec. 144. Demand letters; cause of action. 

SUBPART D—RELATION TO LABOR AND EMPLOYMENT LAWS

Sec. 151. Limitation on violations under specific laws. 

Sec. 152. Liability for conducting testing at workplace. 

Sec. 153. Joint employment and independent contracting. 

Sec. 154. Exclusion of certain notification requirements as a result of the 

COVID–19 public health emergency. 

PART II—PRODUCTS

Sec. 161. Applicability of the targeted liability protections for pandemic and 

epidemic products and security countermeasures with respect 

to COVID–19. 

PART III—GENERAL PROVISIONS

Sec. 171. Severability. 

TITLE II—THE NEXT GREAT AMERICAN ECONOMIC RECOVERY: 

JOB CREATION 


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Sec. 201. Expensing of certain property. 

Sec. 202. Temporary suspension of payroll taxes. 

Sec. 203. Onshoring Rare Earths Act. 

Sec. 204. Eligibility of 501(c)(6) organizations for loans under the paycheck 

protection program. 

Sec. 205. LIFT UP Act. 

Sec. 206. REINS Act. 

Sec. 207. Bank Regulatory Relief. 

Sec. 208. Congressional review for coronavirus regulations. 

Sec. 209. BEAT CHINA Act. 

Sec. 210. Funding for SPR Petroleum Account. 

Sec. 211. Expansion of research credit for qualified small businesses. 

Sec. 212. Extension of aviation excise tax holiday. 

TITLE III—ESTABLISHING LONG-TERM RETIREMENT SECURITY 

Sec. 301. Allowance of delay in making 2020 retirement contributions. 

Sec. 302. Conversion of certain 2020 distributions to qualified loans for purposes of CARES Act. 

Sec. 303. Indexing of certain assets for purposes of determining gain or loss. 

Sec. 304. Retirement freedom. 

TITLE IV—FOR OUR CHILDREN: SAFELY RETURNING KIDS TO 

SCHOOL 

Sec. 401. Education Freedom Scholarships and Opportunity. 

Sec. 402. Helping parents educate children during the coronavirus pandemic. 

Sec. 403. Safe School Student Protective Equipment Tax Credit. 

TITLE V—DRIVING COVID CURES & TREATMENT INNOVATION 

Sec. 501. Results for coronavirus patients. 

Sec. 502. Equal access to care. 

Sec. 503. Pandemic health care access. 

Sec. 504. Bilateral cooperative agreement. 

Sec. 505. Price transparency requirements. 

Sec. 506. Affordable health care options. 

Sec. 507. Increasing access to tax-free care. 

Sec. 508. Access to direct medical care. 

TITLE VI—MISCELLANEOUS 

Sec. 601. Preventing discrimination against religious individuals and institutions. 

Sec. 602. RECLAIM Act. 

Sec. 603. Above-the-line deduction for charitable contributions for individuals 

not itemizing deductions. 

Sec. 604. Sunset of CARES Act spending. 

Sec. 605. Sunset of programs and facilities of the Federal Reserve. 


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1 TITLE I—SAFELY RETURNING 

2 PEOPLE TO WORK: EMPLOY3 MENT AND THE WORKPLACE 

4 Subtitle A—Workplace Safety 

5 SEC. 101. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYEE 

6 TESTING FOR COVID–19. 

7 (a) IN GENERAL.—For purposes of section 38 of the 

8 Internal Revenue Code of 1986, the COVID–19 employee 

9 testing credit shall be treated as a credit listed at the end 

10 of subsection (b) of such section. For purposes of this sub11 section, the COVID–19 employee testing credit is an 

12 amount equal to the product of— 

13 (1) the number of qualified COVID–19 tests 

14 administered to any employee of the taxpayer after 

15 the date of enactment of this Act and before Janu16 ary 1, 2021; and 

17 (2) $150. 

18 (b) LIMITATION.—For purposes of paragraph (1) of 

19 subsection (a), the credit allowed under such subsection 

20 shall not include any tests which are in excess of one quali21 fied COVID–19 test for each employee for every 2 cal22 endar weeks during calendar year 2020. 

23 (c) QUALIFIED COVID–19 TEST.— 

24 (1) IN GENERAL.—For purposes of this section, 

25 the term ‘‘qualified COVID–19 test’’ means— 


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1 (A) any diagnostic test for the detection of 

2 the virus SARS–CoV–2 or coronavirus disease 

3 2019 (COVID–19); or 

4 (B) any serology test for the detection of 

5 antibodies to such virus, 

6 which has been cleared or approved by the Food and 

7 Drug Administration or by the public health depart8 ment of a State (or such other State entity as des9 ignated by the governor of the State) for such pur10 pose and which is not provided to an employee after 

11 the date on which such employee has tested positive 

12 for the virus described in subparagraph (A) or the 

13 antibodies described in subparagraph (B). 

14 (2) DEFINITIONS.—For purposes of this sec15 tion— 

16 (A) COVID–19.—References to COVID– 

17 19 include a reference to any other coronavirus 

18 with pandemic potential. 

19 (B) EMPLOYEE, EMPLOYER.—The terms 

20 ‘‘employee’’ and ‘‘employer’’ have the respective 

21 meanings given such terms in section 101 of 

22 the Americans with Disabilities Act of 1990 (42 

23 U.S.C. 12111). 

24 (3) CLARIFICATION.—A qualified COVID–19 

25 test shall be considered to be a medical examination 


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1 that is job-related and consistent with business ne2 cessity, for purposes of section 102(d) of the Ameri3 cans with Disabilities Act of 1990 (42 U.S.C. 

4 12112(d)). It shall not be unlawful under section 

5 102(a) of such Act (42 U.S.C. 12112(d)) for an em6 ployer to require such a test of an employee. 

7 (d) ALLOWANCE OF DEDUCTION.—Nothing in this 

8 section or the Internal Revenue Code of 1986 shall pro9 hibit any deduction which is otherwise allowable with re10 spect to any expense incurred by the taxpayer for the ac11 quisition or purchase of any COVID–19 test which is 

12 taken into account under subsection (a). 

13 SEC. 102. RIGHT TO TEST. 

14 (a) IN GENERAL.—Notwithstanding chapter V of the 

15 Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 

16 et seq.) and section 353 of the Public Health Service Act 

17 (42 U.S.C. 263a), during any public health emergency de18 clared by the Secretary of Health and Human Services 

19 (referred to in this section as the ‘‘Secretary’’) under sec20 tion 319 of the Public Health Service Act (42 U.S.C. 

21 247d) or by a State in accordance with the law of the 

22 State, the public health department of such State (or such 

23 other State entity as designated by the governor of the 

24 State) may clear or approve diagnostic tests or diagnostic 


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1 devices, for use in that State during the applicable public 

2 health emergency only. 

3 (b) APPLICATION.—An approval or clearance pursu4 ant to subsection (a) may— 

5 (1) allow for the preparation, compounding, as6 sembly, propagation, manufacture, development, 

7 sale, distribution, or use of a specified diagnostic 

8 test or diagnostic device to address the health diag9 nostic needs of the State during the public health 

10 emergency; 

11 (2) apply to a diagnostic test or diagnostic de12 vice needed to address the health diagnostic needs of 

13 the State during the public health emergency, as de14 termined by the State, including, but not limited to, 

15 a test or device that uses reagents or swabbing (in16 cluding self-swab); 

17 (3) apply to the testing of patients if the State 

18 certifies that the test can be validated, as deter19 mined by the State; and 

20 (4) apply to laboratory-developed tests per21 formed by laboratories and hospitals certified under 

22 section 353 of the Public Health Service Act (42 

23 U.S.C. 263a), and to such tests performed by clin24 ical laboratory companies. 

25 (c) SUSPENSION ENFORCEMENT BY FDA.— 


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1 (1) IN GENERAL.—Except as provided in para2 graph (1), with respect to a diagnostic test or diag3 nostic device approved or cleared by a State pursu4 ant to subsection (a), the Secretary may not, for the 

5 duration of the applicable public health emergency 

6 engage in any enforcement action— 

7 (A) with respect to the test or device, to 

8 the extent that such test or device is distributed 

9 and used within the State granting the approval 

10 or clearance in accordance with the require11 ments of the State; 

12 (B) against a State or State entity that 

13 clears or approves the test or device in accord14 ance with this section; or 

15 (C) against any State, entity of a State, 

16 health care provider, health care facility, labora17 tory, educational institution, manufacturer, or 

18 distributor that prepares, propagates, com19 pounds, assembles, or processes a diagnostic 

20 test or diagnostic device by chemical, physical, 

21 biological, or other procedure for such test or 

22 device or develops, manufactures, distributes, 

23 sells, administers, or evaluates such test— 


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1 (i) within the applicable State in ac2 cordance with the requirements of the 

3 State; or 

4 (ii) for the applicable State or individ5 uals or entities that are located within the 

6 applicable State. 

7 (2) EXCEPTION.—The provisions of paragraph 

8 (1) shall not apply with respect to a State if the gov9 ernor of the State requests that enforcement con10 tinue in the State during the public health emer11 gency. 

12 (d) ACTION BY FDA AFTER PUBLIC HEALTH EMER13 GENCY.—Not later than 180 days after the end of any 

14 public health emergency under which a State exercises its 

15 authority under subsection (a) with respect to a diagnostic 

16 test or diagnostic device, if the Food and Drug Adminis17 tration has not cleared or approved such test or device 

18 under chapter V of the Federal Food, Drug, and Cosmetic 

19 Act, the Secretary shall review and make a final deter20 mination, within such 180-day period, with respect to such 

21 test or device for clearance or approval. 

22 (e) DIAGNOSTIC TESTS AND DIAGNOSTIC DE23 VICES.—In this section, the terms ‘‘diagnostic test’’ and 

24 ‘‘diagnostic device’’ include in vitro diagnostic products, 

25 laboratory developed tests, viral tests, serological and antiVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 body tests, and any other test used to identify, analyze, 

2 or investigate a disease. 

3 SEC. 103. SAFE AND HEALTHY WORKPLACE TAX CREDIT. 

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

5 shall be allowed as a credit against applicable employment 

6 taxes for each calendar quarter an amount equal to 50 

7 percent of the sum of— 

8 (1) the qualified employee protection expenses, 

9 (2) the qualified workplace reconfiguration ex10 penses, and 

11 (3) the qualified workplace technology expenses, 

12 paid or incurred by the employer during such calendar 

13 quarter. 

14 (b) LIMITATIONS AND REFUNDABILITY.— 

15 (1) OVERALL DOLLAR LIMITATION ON CRED16 IT.— 

17 (A) IN GENERAL.—The amount of the 

18 credit allowed under subsection (a) with respect 

19 to any employer for any calendar quarter shall 

20 not exceed the excess (if any) of— 

21 (i) the applicable dollar limit with re22 spect to such employer for such calendar 

23 quarter, over 

24 (ii) the aggregate credits allowed 

25 under subsection (a) with respect to such 


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1 employer for all preceding calendar quar2 ters. 

3 (B) APPLICABLE DOLLAR LIMIT.—The 

4 term ‘‘applicable dollar limit’’ means, with re5 spect to any employer for any calendar quarter, 

6 the sum of— 

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

8 number of employees employed by such 

9 employer during such calendar quarter not 

10 in excess of 500, plus 

11 (ii) $750, multiplied by such average 

12 number of employees in excess of 500 but 

13 not in excess of 1,000, plus 

14 (iii) $500, multiplied by such average 

15 number of employees in excess of 1,000. 

16 (2) CREDIT LIMITED TO EMPLOYMENT

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

18 respect to any calendar quarter shall not exceed the 

19 applicable employment taxes (reduced by any credits 

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

21 3111 of the Internal Revenue Code of 1986, sections 

22 7001 and 7003 of the Families First Coronavirus 

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

24 on the wages paid with respect to the employment 


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1 of all the employees of the employer for such cal2 endar quarter. 

3 (3) REFUNDABILITY OF EXCESS CREDIT.— 

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

5 credit under subsection (a) exceeds the limita6 tion of paragraph (2) for any calendar quarter, 

7 such excess shall be treated as an overpayment 

8 that shall be refunded under sections 6402(a) 

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

10 1986. 

11 (B) TREATMENT OF PAYMENTS.—For pur12 poses of section 1324 of title 31, United States 

13 Code, any amounts due to the employer under 

14 this paragraph shall be treated in the same 

15 manner as a refund due from a credit provision 

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

17 (c) QUALIFIED EMPLOYEE PROTECTION EX18 PENSES.—For purposes of this section, the term ‘‘quali19 fied employee protection expenses’’ means amounts paid 

20 or incurred by the employer for— 

21 (1) equipment to protect employees and cus22 tomers of the employer from contracting COVID–19, 

23 including masks, gloves, and disinfectants, and 

24 (2) cleaning products or services related to pre25 venting the spread of COVID–19. 


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1 Such term shall not include any expense for which the 

2 COVID–19 employee testing credit under section 101 is 

3 allowed. 

4 (d) QUALIFIED WORKPLACE RECONFIGURATION EX5 PENSES.—For purposes of this section— 

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

8 or incurred by the employer to design and recon9 figure retail space, work areas, break areas, or other 

10 areas that employees or customers regularly use in 

11 the ordinary course of the employer’s trade or busi12 ness if such design and reconfiguration— 

13 (A) has a primary purpose of preventing 

14 the spread of COVID–19, 

15 (B) is with respect to tangible property 

16 (within the meaning of section 168 of the Inter17 nal Revenue Code of 1986) which is located in 

18 the United States and which is leased or owned 

19 by the employer, 

20 (C) is commensurate with the risks faced 

21 by the employees or customers, or is consistent 

22 with recommendations made by the Centers for 

23 Disease Control and Prevention or the Occupa24 tional Safety and Health Administration, 


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1 (D) is completed pursuant to a reconfig2 uration (or similar) plan that was not in place 

3 before March 13, 2020, and 

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

5 (2) REGULATIONS.—The Secretary shall pre6 scribe such regulations and other guidance as may 

7 be necessary or appropriate to carry out the pur8 poses of this subsection, including guidance defining 

9 primary purpose and reconfiguration plan. 

10 (e) QUALIFIED WORKPLACE TECHNOLOGY EX11 PENSES.—For purposes of this section— 

12 (1) IN GENERAL.—The term ‘‘qualified work13 place technology expenses’’ means amounts paid or 

14 incurred by the employer for technology systems 

15 that employees or customers use in the ordinary 

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

17 technology system— 

18 (A) has a primary purpose of preventing 

19 the spread of COVID–19, 

20 (B) is used for limiting physical contact 

21 between customers and employees in the United 

22 States, 

23 (C) is commensurate with the risks faced 

24 by the employees or customers, or is consistent 

25 with recommendations made by the Centers for 


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1 Disease Control and Prevention or the Occupa2 tional Safety and Health Administration, 

3 (D) is not acquired by the employer pursu4 ant to a plan that was in place before March 

5 13, 2020, and 

6 (E) is placed in service by the employer be7 fore January 1, 2021. 

8 (2) TECHNOLOGY SYSTEMS.—The term ‘‘tech9 nology systems’’ means computer software (as de10 fined in section 167(f)(1) of the Internal Revenue 

11 Code of 1986) and qualified technological equipment 

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

13 (3) REGULATIONS.—The Secretary shall pre14 scribe such regulations and other guidance as may 

15 be necessary or appropriate to carry out the pur16 poses of this subsection, including guidance defining 

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

18 (f) OTHER DEFINITIONS.—For purposes of this sec19 tion— 

20 (1) APPLICABLE EMPLOYMENT TAXES.—The 

21 term ‘‘applicable employment taxes’’ means the fol22 lowing: 

23 (A) The taxes imposed under section 

24 3111(a) of the Internal Revenue Code of 1986. 


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1 (B) So much of the taxes imposed under 

2 section 3221(a) of such Code as are attrib3 utable to the rate in effect under section 

4 3111(a) of such Code. 

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

6 clearly indicates otherwise, any reference in this sec7 tion to COVID–19 shall be treated as including a 

8 reference to the virus which causes COVID–19. 

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

10 the Secretary of the Treasury or such Secretary’s 

11 delegate. 

12 (4) OTHER TERMS.—Any term used in this sec13 tion which is also used in chapter 21 or 22 of the 

14 Internal Revenue Code of 1986 shall have the same 

15 meaning as when used in such chapter. 

16 (g) CERTAIN GOVERNMENTAL EMPLOYERS.—This 

17 section shall not apply to the Government of the United 

18 States, the government of any State or political subdivi19 sion thereof, or any agency or instrumentality of any of 

20 the foregoing. 

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

22 (1) AGGREGATION RULE.—All persons treated 

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

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

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


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1 shall be treated as one employer for purposes of this 

2 section. 

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

4 under subsection (a) shall be treated as a credit de5 scribed in section 3511(d)(2) of such Code. 

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

7 waive any penalty under section 6656 of the Internal Rev8 enue Code of 1986 for any failure to make a deposit of 

9 any applicable employment taxes if the Secretary deter10 mines that such failure was due to the reasonable anticipa11 tion of the credit allowed under subsection (a). 

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

13 (1) IN GENERAL.—In the case of a self-em14 ployed individual, there shall be allowed as a credit 

15 against the tax imposed by subtitle A of the Internal 

16 Revenue Code of 1986 for any taxable year an 

17 amount equal to 50 percent of the sum of— 

18 (A) the qualified employee protection ex19 penses (as determined by treating the self-em20 ployed individual both as the employer and an 

21 employee), 

22 (B) the qualified workplace reconfiguration 

23 expenses (as so determined), and 

24 (C) the qualified workplace technology ex25 penses (as so determined), 


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1 paid or incurred by the individual during such tax2 able year. 

3 (2) LIMITATION.—The amount of the credit al4 lowed under paragraph (1) with respect to any self5 employed individual for any taxable year shall not 

6 exceed $500. 

7 (3) REFUNDABILITY.— 

8 (A) IN GENERAL.—The credit determined 

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

10 allowed to the taxpayer under subpart C of part 

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

12 (B) TREATMENT OF PAYMENTS.—For pur13 poses of section 1324 of title 31, United States 

14 Code, any refund due from the credit deter15 mined under paragraph (1) shall be treated in 

16 the same manner as a refund due from a credit 

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

18 such section. 

19 (4) SELF-EMPLOYED INDIVIDUAL.— 

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

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

22 means an individual who regularly carries on 

23 any trade or business within the meaning of 

24 section 1402 of the Internal Revenue Code of 


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1 1986, other than any such trade or business 

2 which is carried on by a partnership. 

3 (B) DOCUMENTATION.—No credit shall be 

4 allowed under paragraph (1) to any individual 

5 unless the individual maintains such docu6 mentation as the Secretary may prescribe to es7 tablish such individual as an eligible self-em8 ployed individual. 

9 (k) SPECIAL RULES.— 

10 (1) DENIAL OF DOUBLE BENEFIT.—For pur11 poses of this section— 

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

13 credit otherwise allowable under any provision 

14 of the Internal Revenue Code of 1986 with re15 spect to any expense for which a credit is al16 lowed under this section shall be reduced by the 

17 amount of the credit under this section with re18 spect to such expense. 

19 (B) BASIS ADJUSTMENT.—If a credit is al20 lowed under this section with respect to any 

21 property of a character which is subject to the 

22 allowance for depreciation under section 167 of 

23 such Code, the basis of such property shall be 

24 reduced by the amount of the credit so allowed, 

25 and such reduction shall be taken into account 


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1 before determining the amount of any allowance 

2 for depreciation with respect to such property 

3 for purposes of such Code. 

4 (C) EXPENSES NOT TAKEN INTO ACCOUNT

5 MORE THAN ONCE.—The same expense shall 

6 not be treated as described in more than one 

7 paragraph of subsection (a) or more than one 

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

9 applicable. 

10 (D) EMPLOYER OR SELF-EMPLOYMENT

11 CREDIT ALLOWED.—The credit under sub12 section (a) and the credit for self-employed indi13 viduals under subsection (j) shall not apply to 

14 the same taxpayer. 

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

16 This section shall not apply with respect to any em17 ployer for any calendar quarter, or with respect to 

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

19 such employer or self-employed individual elects (at 

20 such time and in such manner as the Secretary may 

21 prescribe) not to have this section apply. 

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

23 are hereby appropriated to the Federal Old-Age and Sur24 vivors Insurance Trust Fund and the Federal Disability 

25 Insurance Trust Fund established under section 201 of 


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

2 Security Equivalent Benefit Account established under 

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

4 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in 

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

6 regard to this subsection). Amounts appropriated by the 

7 preceding sentence shall be transferred from the general 

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

9 to the extent possible the transfers which would have oc10 curred to such Trust Fund or Account had this section 

11 not been enacted. 

12 (m) REGULATIONS AND GUIDANCE.—The Secretary 

13 shall prescribe such regulations and other guidance as 

14 may be necessary or appropriate to carry out the purposes 

15 of this section, including— 

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

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

18 professional employer organizations, certified profes19 sional employer organizations, or agents under sec20 tion 3504 of the Internal Revenue Code of 1986), 

21 regulations or other guidance allowing such payors 

22 to submit documentation necessary to substantiate 

23 the amount of the credit allowed under subsection 

24 (a), 


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1 (2) regulations or other guidance for recap2 turing the benefit of credits determined under sub3 section (a) in cases where there is a subsequent ad4 justment to the credit determined under such sub5 section, and 

6 (3) regulations or other guidance to prevent 

7 abuse of the purposes of this section. 

8 (n) APPLICATION.—This section shall only apply to 

9 amounts paid or incurred after the date of the enactment 

10 of this Act, and before January 1, 2021. 

11 SEC. 104. IMPROVEMENTS TO THE PANDEMIC EMERGENCY 

12 UNEMPLOYMENT COMPENSATION PROGRAM. 

13 Section 2107(a) of the Relief for Workers Affected 

14 by Coronavirus Act (contained in subtitle A of title II of 

15 division A of the CARES Act (Public Law 116–136)) is 

16 amended by adding at the end the following new para17 graphs: 

18 ‘‘(7) TERMINATION OF BENEFITS IF THE INDI19 VIDUAL REFUSES TO TAKE PRIOR JOB.—Beginning 

20 30 days after the date of enactment of this para21 graph, any agreement under this section shall pro22 vide that an individual is not eligible to receive pay23 ments of pandemic emergency unemployment com24 pensation if an employer offers the individual the job 


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1 back for which unemployment benefits were based 

2 on and the individual refuses to take such job. 

3 ‘‘(8) REQUIREMENT FOR RETURN TO WORK NO4 TIFICATION AND REPORTING.—Beginning 30 days 

5 after the date of enactment of this paragraph, any 

6 agreement under this section shall require that the 

7 State has in place a process to address refusal to re8 turn to work or refusal of suitable work that in9 cludes the following: 

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

11 individuals at the time of applying for benefits 

12 regarding State law provisions relating to each 

13 of the following: 

14 ‘‘(i) Return to work requirements. 

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

16 work or to refuse suitable work. 

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

18 claim that has been denied due to a claim 

19 by an employer that the individual refused 

20 to return to work or refused suitable work. 

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

22 employers through any system used by employ23 ers or any regular correspondence sent to em24 ployers regarding how to notify the State if an 

25 individual refuses to return to work. 


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1 ‘‘(C) Other items determined appropriate 

2 by the Secretary of Labor.’’. 

3 SEC. 105. INCOME EXCLUSION FOR CERTAIN AMOUNTS RE4 CEIVED IN 2020. 

5 (a) IN GENERAL.—For purposes of chapter 1 of the 

6 Internal Revenue Code of 1986, in the case of an indi7 vidual, gross income shall not include any amount of 

8 earned income (as defined in section 32(c)(2) of such 

9 Code, determined without regard to section 32(d)) re10 ceived after August 31, 2020, and before January 1, 2021. 

11 (b) LIMITATION.—The aggregate amount excluded 

12 from gross income under subsection (a) shall not exceed 

13 $10,000. 

14 (c) EXCEPTION.—Subsection (a) shall not apply to 

15 any amount received as unemployment compensation 

16 under State or Federal law, including under the Federal17 State Extended Unemployment Compensation Act, the 

18 pandemic unemployment assistance program under sec19 tion 2102 of the Relief for Workers Affected by 

20 Coronavirus Act (contained in subtitle A of title II of divi21 sion A of the CARES Act (Public Law 116–136)), or the 

22 pandemic emergency unemployment compensation pro23 gram under section 2107 of such title II. 

24 (d) ELECTION TO DETERMINE CHILD TAX CREDIT

25 AND EARNED INCOME TAX CREDIT WITHOUT REGARD TO


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1 THIS SECTION.—For purposes of applying sections 24 

2 and 32 of the Internal Revenue Code of 1986 for any tax3 able year ending in 2020, a taxpayer may elect to treat 

4 amounts excluded from gross income under subsection (a) 

5 as earned income. 

6 SEC. 106. INCLUSION OF EQUIPMENT, SYSTEMS, AND TECH7 NOLOGIES TO COMBAT THE SPREAD OF 

8 PATHOGENS IN THE DEFINITION OF AIRPORT 

9 DEVELOPMENT OF A PUBLIC-USE AIRPORT. 

10 Section 47102(3)(B) of title 49, United States Code, 

11 is amended— 

12 (1) in clause (ix), by striking ‘‘and’’ after the 

13 semicolon; 

14 (2) in clause (x), by striking the period at the 

15 end and inserting ‘‘; and’’; and 

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

17 ‘‘(xi) equipment, systems and tech18 nologies to combat the spread of patho19 gens.’’. 

20 Subtitle B—Coronavirus Liability 

21 Relief 

22 SEC. 111. SHORT TITLE. 

23 This subtitle may be cited as the ‘‘Safeguarding 

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1 ties Required to Kickstart the Economy Act’’ or the 

2 ‘‘SAFE TO WORK Act’’. 

3 SEC. 112. FINDINGS AND PURPOSES. 

4 (a) FINDINGS.—Congress finds the following: 

5 (1) The SARS–CoV–2 virus that originated in 

6 China and causes the disease COVID–19 has caused 

7 untold misery and devastation throughout the world, 

8 including in the United States. 

9 (2) For months, frontline health care workers 

10 and health care facilities have fought the virus with 

11 courage and resolve. They did so at first with very 

12 little information about how to treat the virus and 

13 developed strategies to save lives of the people of the 

14 United States in real time. They risked their per15 sonal health and wellbeing to protect and treat their 

16 patients. 

17 (3) Businesses in the United States kicked into 

18 action to produce and procure personal protective 

19 equipment, such as masks, gloves, face shields, and 

20 hand sanitizer, and other necessary medical supplies, 

21 such as ventilators, at unprecedented rates. 

22 (4) To halt the spread of the disease, State and 

23 local governments took drastic measures. They shut 

24 down small and large businesses, schools, colleges 

25 and universities, religious, philanthropic and other 


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1 nonprofit institutions, and local government agen2 cies. They ordered people to remain in their homes. 

3 (5) This standstill was needed to slow the 

4 spread of the virus. But it devastated the economy 

5 of the United States. The sum of hundreds of local6 level and State-level decisions to close nearly every 

7 space in which people might gather brought inter8 state commerce nearly to a halt. 

9 (6) This halt led to the loss of millions of jobs. 

10 These lost jobs were not a natural consequence of 

11 the economic environment, but rather the result of 

12 a drastic, though temporary, response to the unprec13 edented nature of this global pandemic. 

14 (7) Congress passed a series of statutes to ad15 dress the health care and economic crises—the 

16 Coronavirus Preparedness and Response Supple17 mental Appropriations Act, 2020 (Public Law 116– 

18 123; 134 Stat. 146), the Families First Coronavirus 

19 Response Act (Public Law 116–127; 134 Stat. 178), 

20 the Coronavirus Aid, Relief, and Economic Security 

21 Act or the CARES Act (Public Law 116–136), and 

22 the Paycheck Protection Program and Health Care 

23 Enhancement Act (Public Law 116–139; 134 Stat. 

24 620). In these laws Congress exercised its power 

25 under the Commerce and Spending Clauses of the 


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1 Constitution of the United States to direct trillions 

2 of taxpayer dollars toward efforts to aid workers, 

3 businesses, State and local governments, health care 

4 workers, and patients. 

5 (8) This legislation provided short-term insula6 tion from the worst of the economic storm, but these 

7 laws alone cannot protect the United States from 

8 further devastation. Only reopening the economy so 

9 that workers can get back to work and students can 

10 get back to school can accomplish that goal. 

11 (9) The Constitution of the United States spe12 cifically enumerates the legislative powers of Con13 gress. One of those powers is the regulation of inter14 state commerce. The Government is not a substitute 

15 for the economy, but it has the authority and the 

16 duty to act when interstate commerce is threatened 

17 and damaged. As applied to the present crisis, Con18 gress can deploy its power over interstate commerce 

19 to promote a prudent reopening of businesses and 

20 other organizations that serve as the foundation and 

21 backbone of the national economy and of commerce 

22 among the States. These include small and large 

23 businesses, schools (which are substantial employers 

24 in their own right and provide necessary services to 

25 enable parents and other caregivers to return to 


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1 work), colleges and universities (which are substan2 tial employers and supply the interstate market for 

3 higher-education services), religious, philanthropic 

4 and other nonprofit institutions (which are substan5 tial employers and provide necessary services to their 

6 communities), and local government agencies. 

7 (10) Congress must also ensure that the Na8 tion’s health care workers and health care facilities 

9 are able to act fully to defeat the virus. 

10 (11) Congress must also safeguard its invest11 ment of taxpayer dollars under the CARES Act and 

12 other coronavirus legislation. Congress must ensure 

13 that those funds are used to help businesses and 

14 workers survive and recover from the economic cri15 sis, and to help health care workers and health care 

16 facilities defeat the virus. CARES Act funds cannot 

17 be diverted from these important purposes to line 

18 the pockets of the trial bar. 

19 (12) One of the chief impediments to the con20 tinued flow of interstate commerce as this public 

21 health crisis has unfolded is the risk of litigation. 

22 Small and large businesses, schools, colleges and 

23 universities, religious, philanthropic and other non24 profit institutions, and local government agencies 

25 confront the risk of a tidal wave of lawsuits accusing 


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1 them of exposing employees, customers, students, 

2 and worshipers to coronavirus. Health care workers 

3 face the threat of lawsuits arising from their efforts 

4 to fight the virus. 

5 (13) They confront this litigation risk even as 

6 they work tirelessly to comply with the coronavirus 

7 guidance, rules, and regulations issued by local gov8 ernments, State governments, and the Federal Gov9 ernment. They confront this risk notwithstanding 

10 equipment and staffing shortages. And they confront 

11 this risk while also grappling with constantly chang12 ing information on how best to protect employees, 

13 customers, students, and worshipers from the virus, 

14 and how best to treat it. 

15 (14) These lawsuits pose a substantial risk to 

16 interstate commerce because they threaten to keep 

17 small and large businesses, schools, colleges and uni18 versities, religious, philanthropic and other nonprofit 

19 institutions, and local government agencies from re20 opening for fear of expensive litigation that might 

21 prove to be meritless. These lawsuits further threat22 en to undermine the Nation’s fight against the virus 

23 by exposing our health care workers and health care 

24 facilities to liability for difficult medical decisions 


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1 they have made under trying and uncertain cir2 cumstances. 

3 (15) These lawsuits also risk diverting taxpayer 

4 money provided under the CARES Act and other 

5 coronavirus legislation from its intended purposes to 

6 the pockets of opportunistic trial lawyers. 

7 (16) This risk is not purely local. It is nec8 essarily national in scale. A patchwork of local and 

9 State rules governing liability in coronavirus-related 

10 lawsuits creates tremendous unpredictability for ev11 eryone participating in interstate commerce and acts 

12 as a significant drag on national recovery. The ag13 gregation of each individual potential liability risk 

14 poses a substantial and unprecedented threat to 

15 interstate commerce. 

16 (17) The accumulated economic risks for these 

17 potential defendants directly and substantially af18 fects interstate commerce. Individuals and entities 

19 potentially subject to coronavirus-related liability will 

20 structure their decision making to avoid that liabil21 ity. Small and large businesses, schools, colleges and 

22 universities, religious, philanthropic and other non23 profit institutions, and local government agencies 

24 may decline to reopen because of the risk of litiga25 tion. They may limit their output or engagement 


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1 with customers and communities to avoid the risk of 

2 litigation. These individual economic decisions sub3 stantially affect interstate commerce because, as a 

4 whole, they will prevent the free and fair exchange 

5 of goods and services across State lines. Such eco6 nomic activity that, individually and in the aggre7 gate, substantially affects interstate commerce is 

8 precisely the sort of conduct that should be subject 

9 to congressional regulation. 

10 (18) Lawsuits against health care workers and 

11 facilities pose a similarly dangerous risk to interstate 

12 commerce. Interstate commerce will not truly re13 bound from this crisis until the virus is defeated, 

14 and that will not happen unless health care workers 

15 and facilities are free to combat vigorously the virus 

16 and treat patients with coronavirus and those other17 wise impacted by the response to coronavirus. 

18 (19) Subjecting health care workers and facili19 ties to onerous litigation even as they have done 

20 their level best to combat a virus about which very 

21 little was known when it arrived in the United 

22 States would divert important health care resources 

23 from hospitals and providers to courtrooms. 

24 (20) Such a diversion would substantially affect 

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1 pacity for combating the virus and saving patients, 

2 thereby substantially elongating the period before 

3 interstate commerce could fully re-engage. 

4 (21) Congress also has the authority to deter5 mine the jurisdiction of the courts of the United 

6 States, to set the standards for causes of action they 

7 can hear, and to establish the rules by which those 

8 causes of action should proceed. Congress therefore 

9 must act to set rules governing liability in 

10 coronavirus-related lawsuits. 

11 (22) These rules necessarily must be temporary 

12 and carefully tailored to the interstate crisis caused 

13 by the coronavirus pandemic. They must extend no 

14 further than necessary to meet this uniquely na15 tional crisis for which a patchwork of State and local 

16 tort laws are ill-suited. 

17 (23) Because of the national scope of the eco18 nomic and health care dangers posed by the risks of 

19 coronavirus-related lawsuits, establishing temporary 

20 rules governing liability for certain coronavirus-re21 lated tort claims is a necessary and proper means of 

22 carrying into execution Congress’s power to regulate 

23 commerce among the several States. 

24 (24) Because Congress must safeguard the in25 vestment of taxpayer dollars it made in the CARES 


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1 Act and other coronavirus legislation, and ensure 

2 that they are used for their intended purposes and 

3 not diverted for other purposes, establishing tem4 porary rules governing liability for certain 

5 coronavirus-related tort claims is a necessary and 

6 proper means of carrying into execution Congress’s 

7 power to provide for the general welfare of the 

8 United States. 

9 (b) PURPOSES.—Pursuant to the powers delegated to 

10 Congress by article I, section 8, clauses 1, 3, 9, and 18, 

11 and article III, section 2, clause 1 of the Constitution of 

12 the United States, the purposes of this subtitle are to— 

13 (1) establish necessary and consistent standards 

14 for litigating certain claims specific to the unique 

15 coronavirus pandemic; 

16 (2) prevent the overburdening of the court sys17 tems with undue litigation; 

18 (3) encourage planning, care, and appropriate 

19 risk management by small and large businesses, 

20 schools, colleges and universities, religious, philan21 thropic and other nonprofit institutions, local gov22 ernment agencies, and health care providers; 

23 (4) ensure that the Nation’s recovery from the 

24 coronavirus economic crisis is not burdened or 

25 slowed by the substantial risk of litigation; 


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1 (5) prevent litigation brought to extract settle2 ments and enrich trial lawyers rather than vindicate 

3 meritorious claims; 

4 (6) protect interstate commerce from the bur5 dens of potentially meritless litigation; 

6 (7) ensure the economic recovery proceeds with7 out artificial and unnecessary delay; 

8 (8) protect the interests of the taxpayers by en9 suring that emergency taxpayer support continues to 

10 aid businesses, workers, and health care providers 

11 rather than enrich trial lawyers; and 

12 (9) protect the highest and best ideals of the 

13 national economy, so businesses can produce and 

14 serve their customers, workers can work, teachers 

15 can teach, students can learn, and believers can wor16 ship. 

17 SEC. 113. DEFINITIONS. 

18 In this subtitle: 

19 (1) APPLICABLE GOVERNMENT STANDARDS

20 AND GUIDANCE.—The term ‘‘applicable government 

21 standards and guidance’’ means— 

22 (A) any mandatory standards or regula23 tions specifically concerning the prevention or 

24 mitigation of the transmission of coronavirus 

25 issued by the Federal Government, or a State 


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1 or local government with jurisdiction over an in2 dividual or entity, whether provided by execu3 tive, judicial, or legislative order; and 

4 (B) with respect to an individual or entity 

5 that, at the time of the actual, alleged, feared, 

6 or potential for exposure to coronavirus is not 

7 subject to any mandatory standards or regula8 tions described in subparagraph (A), any guid9 ance, standards, or regulations specifically con10 cerning the prevention or mitigation of the 

11 transmission of coronavirus issued by the Fed12 eral Government, or a State or local govern13 ment with jurisdiction over the individual or en14 tity. 

15 (2) BUSINESSES, SERVICES, ACTIVITIES, OR AC16 COMMODATIONS.—The term ‘‘businesses, services, 

17 activities, or accommodations’’ means any act by an 

18 individual or entity, irrespective of whether the act 

19 is carried on for profit, that is interstate or foreign 

20 commerce, that involves persons or things in inter21 state or foreign commerce, that involves the channels 

22 or instrumentalities of interstate or foreign com23 merce, that substantially affects interstate or foreign 

24 commerce, or that is otherwise an act subject to reg25 ulation by Congress as necessary and proper to 


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1 carry into execution Congress’s powers to regulate 

2 interstate or foreign commerce or to spend funds for 

3 the general welfare. 

4 (3) CORONAVIRUS.—The term ‘‘coronavirus’’ 

5 means any disease, health condition, or threat of 

6 harm caused by the SARS–CoV–2 virus or a virus 

7 mutating therefrom. 

8 (4) CORONAVIRUS EXPOSURE ACTION.— 

9 (A) IN GENERAL.—The term ‘‘coronavirus 

10 exposure action’’ means a civil action— 

11 (i) brought by a person who suffered 

12 personal injury or is at risk of suffering 

13 personal injury, or a representative of a 

14 person who suffered personal injury or is 

15 at risk of suffering personal injury; 

16 (ii) brought against an individual or 

17 entity engaged in businesses, services, ac18 tivities, or accommodations; and 

19 (iii) alleging that an actual, alleged, 

20 feared, or potential for exposure to 

21 coronavirus caused the personal injury or 

22 risk of personal injury, that— 

23 (I) occurred in the course of the 

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1 commodations of the individual or en2 tity; and 

3 (II) occurred— 

4 (aa) on or after December 1, 

5 2019; and 

6 (bb) before the later of— 

7 (AA) October 1, 2024; 

8 or 

9 (BB) the date on which 

10 there is no declaration by 

11 the Secretary of Health and 

12 Human Services under sec13 tion 319F–3(b) of the Pub14 lic Health Service Act (42 

15 U.S.C. 247d–6d(b)) (relat16 ing to medical counter17 measures) that is in effect 

18 with respect to coronavirus, 

19 including the Declaration 

20 Under the Public Readiness 

21 and Emergency Prepared22 ness Act for Medical Coun23 termeasures Against 

24 COVID–19 (85 Fed. Reg. 

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1 retary of Health and Human 

2 Services on March 17, 2020. 

3 (B) EXCLUSIONS.—The term ‘‘coronavirus 

4 exposure action’’ does not include— 

5 (i) a criminal, civil, or administrative 

6 enforcement action brought by the Federal 

7 Government or any State, local, or Tribal 

8 government; or 

9 (ii) a claim alleging intentional dis10 crimination on the basis of race, color, na11 tional origin, religion, sex (including preg12 nancy), disability, genetic information, or 

13 age. 

14 (5) CORONAVIRUS-RELATED ACTION.—The 

15 term ‘‘coronavirus-related action’’ means a 

16 coronavirus exposure action or a coronavirus-related 

17 medical liability action. 

18 (6) CORONAVIRUS-RELATED HEALTH CARE

19 SERVICES.—The term ‘‘coronavirus-related health 

20 care services’’ means services provided by a health 

21 care provider, regardless of the location where the 

22 services are provided, that relate to— 

23 (A) the diagnosis, prevention, or treatment 

24 of coronavirus; 


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1 (B) the assessment or care of an individual 

2 with a confirmed or suspected case of 

3 coronavirus; or 

4 (C) the care of any individual who is ad5 mitted to, presents to, receives services from, or 

6 resides at, a health care provider for any pur7 pose during the period of a Federal emergency 

8 declaration concerning coronavirus, if such pro9 vider’s decisions or activities with respect to 

10 such individual are impacted as a result of 

11 coronavirus. 

12 (7) CORONAVIRUS-RELATED MEDICAL LIABIL13 ITY ACTION.— 

14 (A) IN GENERAL.—The term ‘‘coronavirus15 related medical liability action’’ means a civil 

16 action— 

17 (i) brought by a person who suffered 

18 personal injury, or a representative of a 

19 person who suffered personal injury; 

20 (ii) brought against a health care pro21 vider; and 

22 (iii) alleging any harm, damage, 

23 breach, or tort resulting in the personal in24 jury alleged to have been caused by, be 

25 arising out of, or be related to a health 


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1 care provider’s act or omission in the 

2 course of arranging for or providing 

3 coronavirus-related health care services 

4 that occurred— 

5 (I) on or after December 1, 

6 2019; and 

7 (II) before the later of— 

8 (aa) October 1, 2024; or 

9 (bb) the date on which there 

10 is no declaration by the Secretary 

11 of Health and Human Services 

12 under section 319F–3(b) of the 

13 Public Health Service Act (42 

14 U.S.C. 247d–6d(b)) (relating to 

15 covered countermeasures) that is 

16 in effect with respect to 

17 coronavirus, including the Dec18 laration Under the Public Readi19 ness and Emergency Prepared20 ness Act for Medical Counter21 measures Against COVID–19 (85 

22 Fed. Reg. 15198) issued by the 

23 Secretary of Health and Human 

24 Services on March 17, 2020. 


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1 (B) EXCLUSIONS.—The term 

2 ‘‘coronavirus-related medical liability action’’ 

3 does not include— 

4 (i) a criminal, civil, or administrative 

5 enforcement action brought by the Federal 

6 Government or any State, local, or Tribal 

7 government; or 

8 (ii) a claim alleging intentional dis9 crimination on the basis of race, color, na10 tional origin, religion, sex (including preg11 nancy), disability, genetic information, or 

12 age. 

13 (8) EMPLOYER.—The term ‘‘employer’’— 

14 (A) means any person serving as an em15 ployer or acting directly in the interest of an 

16 employer in relation to an employee; 

17 (B) includes a public agency; and 

18 (C) does not include any labor organization 

19 (other than when acting as an employer) or any 

20 person acting in the capacity of officer or agent 

21 of such labor organization. 

22 (9) GOVERNMENT.—The term ‘‘government’’ 

23 means an agency, instrumentality, or other entity of 

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1 ities, and entities), a local government, or a Tribal 

2 government. 

3 (10) GROSS NEGLIGENCE.—The term ‘‘gross 

4 negligence’’ means a conscious, voluntary act or 

5 omission in reckless disregard of— 

6 (A) a legal duty; 

7 (B) the consequences to another party; and 

8 (C) applicable government standards and 

9 guidance. 

10 (11) HARM.—The term ‘‘harm’’ includes— 

11 (A) physical and nonphysical contact that 

12 results in personal injury to an individual; and 

13 (B) economic and noneconomic losses. 

14 (12) HEALTH CARE PROVIDER.— 

15 (A) IN GENERAL.—The term ‘‘health care 

16 provider’’ means any person, including an 

17 agent, volunteer (subject to subparagraph (C)), 

18 contractor, employee, or other entity, who is— 

19 (i) required by Federal or State law to 

20 be licensed, registered, or certified to pro21 vide health care and is so licensed, reg22 istered, or certified (or is exempt from any 

23 such requirement); 

24 (ii) otherwise authorized by Federal or 

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1 ices and supports furnished in a home or 

2 community-based residential setting under 

3 the State Medicaid program or a waiver of 

4 that program); or 

5 (iii) considered under applicable Fed6 eral or State law to be a health care pro7 vider, health care professional, health care 

8 institution, or health care facility. 

9 (B) INCLUSION OF ADMINISTRATORS, SU10 PERVISORS, ETC.—The term ‘‘health care pro11 vider’’ includes a health care facility adminis12 trator, executive, supervisor, board member or 

13 trustee, or another individual responsible for di14 recting, supervising, or monitoring the provision 

15 of coronavirus-related health care services in a 

16 comparable role. 

17 (C) INCLUSION OF VOLUNTEERS.—The 

18 term ‘‘health care provider’’ includes volunteers 

19 that meet the following criteria: 

20 (i) The volunteer is a health care pro21 fessional providing coronavirus-related 

22 health care services. 

23 (ii) The act or omission by the volun24 teer occurs— 


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1 (I) in the course of providing 

2 health care services; 

3 (II) in the health care profes4 sional’s capacity as a volunteer; 

5 (III) in the course of providing 

6 health care services that— 

7 (aa) are within the scope of 

8 the license, registration, or cer9 tification of the volunteer, as de10 fined by the State of licensure, 

11 registration, or certification; and 

12 (bb) do not exceed the scope 

13 of license, registration, or certifi14 cation of a substantially similar 

15 health professional in the State 

16 in which such act or omission oc17 curs; and 

18 (IV) in a good-faith belief that 

19 the individual being treated is in need 

20 of health care services. 

21 (13) INDIVIDUAL OR ENTITY.—The term ‘‘indi22 vidual or entity’’ means— 

23 (A) any natural person, corporation, com24 pany, trade, business, firm, partnership, joint 

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1 tution, labor organization, or similar organiza2 tion or group of organizations; 

3 (B) any nonprofit organization, foundation, 

4 society, or association organized for religious, 

5 charitable, educational, or other purposes; or 

6 (C) any State, Tribal, or local government. 

7 (14) LOCAL GOVERNMENT.—The term ‘‘local 

8 government’’ means any unit of government within 

9 a State, including a— 

10 (A) county; 

11 (B) borough; 

12 (C) municipality; 

13 (D) city; 

14 (E) town; 

15 (F) township; 

16 (G) parish; 

17 (H) local public authority, including any 

18 public housing agency under the United States 

19 Housing Act of 1937 (42 U.S.C. 1437 et seq.); 

20 (I) special district; 

21 (J) school district; 

22 (K) intrastate district; 

23 (L) council of governments, whether or not 

24 incorporated as a nonprofit corporation under 

25 State law; and 


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1 (M) agency or instrumentality of— 

2 (i) multiple units of local government 

3 (including units of local government lo4 cated in different States); or 

5 (ii) an intra-State unit of local gov6 ernment. 

7 (15) MANDATORY.—The term ‘‘mandatory’’, 

8 with respect to applicable government standards and 

9 guidance, means the standards or regulations are 

10 themselves enforceable by the issuing government 

11 through criminal, civil, or administrative action. 

12 (16) PERSONAL INJURY.—The term ‘‘personal 

13 injury’’ means— 

14 (A) actual or potential physical injury to 

15 an individual or death caused by a physical in16 jury; or 

17 (B) mental suffering, emotional distress, or 

18 similar injuries suffered by an individual in con19 nection with a physical injury. 

20 (17) STATE.—The term ‘‘State’’— 

21 (A) means any State of the United States, 

22 the District of Columbia, the Commonwealth of 

23 Puerto Rico, the Northern Mariana Islands, the 

24 United States Virgin Islands, Guam, American 

25 Samoa, and any other territory or possession of 


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1 the United States, and any political subdivision 

2 or instrumentality thereof; and 

3 (B) includes any agency or instrumentality 

4 of 2 or more of the entities described in sub5 paragraph (A). 

6 (18) TRIBAL GOVERNMENT.— 

7 (A) IN GENERAL.—The term ‘‘Tribal gov8 ernment’’ means the recognized governing body 

9 of any Indian tribe included on the list pub10 lished by the Secretary of the Interior pursuant 

11 to section 104(a) of the Federally Recognized 

12 Indian Tribe List Act of 1994 (25 U.S.C. 

13 5131(a)). 

14 (B) INCLUSION.—The term ‘‘Tribal gov15 ernment’’ includes any subdivision (regardless 

16 of the laws and regulations of the jurisdiction 

17 in which the subdivision is organized or incor18 porated) of a governing body described in sub19 paragraph (A) that— 

20 (i) is wholly owned by that governing 

21 body; and 

22 (ii) has been delegated the right to ex23 ercise 1 or more substantial governmental 

24 functions of the governing body. 


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1 (19) WILLFUL MISCONDUCT.—The term ‘‘will2 ful misconduct’’ means an act or omission that is 

3 taken— 

4 (A) intentionally to achieve a wrongful 

5 purpose; 

6 (B) knowingly without legal or factual jus7 tification; and 

8 (C) in disregard of a known or obvious risk 

9 that is so great as to make it highly probable 

10 that the harm will outweigh the benefit. 

11 PART I—LIABILITY RELIEF 

12 Subpart A—Liability Limitations for Individuals and 

13 Entities Engaged in Businesses, Services, Activi14 ties, or Accommodations 

15 SEC. 121. APPLICATION OF SUBPART. 

16 (a) CAUSE OF ACTION; TRIBAL SOVEREIGN IMMU17 NITY.— 

18 (1) CAUSE OF ACTION.— 

19 (A) IN GENERAL.—This subpart creates an 

20 exclusive cause of action for coronavirus expo21 sure actions. 

22 (B) LIABILITY.—A plaintiff may prevail in 

23 a coronavirus exposure action only in accord24 ance with the requirements of this part. 


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1 (C) APPLICATION.—The provisions of this 

2 subpart shall apply to— 

3 (i) any cause of action that is a 

4 coronavirus exposure action that was filed 

5 before the date of enactment of this Act 

6 and that is pending on such date of enact7 ment; and 

8 (ii) any coronavirus exposure action 

9 filed on or after such date of enactment. 

10 (2) PRESERVATION OF LIABILITY LIMITS AND

11 DEFENSES.—Except as otherwise explicitly provided 

12 in this subpart, nothing in this subpart expands any 

13 liability otherwise imposed or limits any defense oth14 erwise available under Federal, State, or Tribal law. 

15 (3) IMMUNITY.—Nothing in this subpart abro16 gates the immunity of any State, or waives the im17 munity of any Tribal government. The limitations on 

18 liability provided under this subpart shall control in 

19 any action properly filed against a State or Tribal 

20 government pursuant to a duly executed waiver by 

21 the State or Tribe of sovereign immunity and stat22 ing claims within the scope of this subpart. 

23 (b) PREEMPTION AND SUPERSEDURE.— 

24 (1) IN GENERAL.—Except as described in para25 graphs (2) through (6), this subpart preempts and 


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1 supersedes any Federal, State, or Tribal law, includ2 ing statutes, regulations, rules, orders, proclama3 tions, or standards that are enacted, promulgated, 

4 or established under common law, related to recov5 ery for personal injuries caused by actual, alleged, 

6 feared, or potential for exposure to coronavirus. 

7 (2) STRICTER LAWS NOT PREEMPTED OR SU8 PERSEDED.—Nothing in this subpart shall be con9 strued to affect the applicability of any provision of 

10 any Federal, State, or Tribal law that imposes 

11 stricter limits on damages or liabilities for personal 

12 injury caused by, arising out of, or related to an ac13 tual, alleged, feared, or potential for exposure to 

14 coronavirus, or otherwise affords greater protection 

15 to defendants in any coronavirus exposure action, 

16 than are provided in this subpart. Any such provi17 sion of Federal, State, or Tribal law shall be applied 

18 in addition to the requirements of this subpart and 

19 not in lieu thereof. 

20 (3) WORKERS’ COMPENSATION LAWS NOT PRE21 EMPTED OR SUPERSEDED.—Nothing in this subpart 

22 shall be construed to affect the applicability of any 

23 State or Tribal law providing for a claim for benefits 

24 under a workers’ compensation scheme or program, 


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1 or to preempt or supersede an exclusive remedy 

2 under such scheme or program. 

3 (4) ENFORCEMENT ACTIONS.—Nothing in this 

4 subpart shall be construed to impair, limit, or affect 

5 the authority of the Federal Government, or of any 

6 State, local, or Tribal government, to bring any 

7 criminal, civil, or administrative enforcement action 

8 against any individual or entity. 

9 (5) DISCRIMINATION CLAIMS.—Nothing in this 

10 subpart shall be construed to affect the applicability 

11 of any provision of any Federal, State, or Tribal law 

12 that creates a cause of action for intentional dis13 crimination on the basis of race, color, national ori14 gin, religion, sex (including pregnancy), disability, 

15 genetic information, or age. 

16 (6) MAINTENANCE AND CURE.—Nothing in this 

17 subpart shall be construed to affect a seaman’s right 

18 to claim maintenance and cure benefits. 

19 (c) STATUTE OF LIMITATIONS.—A coronavirus expo20 sure action may not be commenced in any Federal, State, 

21 or Tribal government court later than 1 year after the 

22 date of the actual, alleged, feared, or potential for expo23 sure to coronavirus. 


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1 SEC. 122. LIABILITY; SAFE HARBOR. 

2 (a) REQUIREMENTS FOR LIABILITY FOR EXPOSURE

3 TO CORONAVIRUS.—Notwithstanding any other provision 

4 of law, and except as otherwise provided in this section, 

5 no individual or entity engaged in businesses, services, ac6 tivities, or accommodations shall be liable in any 

7 coronavirus exposure action unless the plaintiff can prove 

8 by clear and convincing evidence that— 

9 (1) in engaging in the businesses, services, ac10 tivities, or accommodations, the individual or entity 

11 was not making reasonable efforts in light of all the 

12 circumstances to comply with the applicable govern13 ment standards and guidance in effect at the time 

14 of the actual, alleged, feared, or potential for expo15 sure to coronavirus; 

16 (2) the individual or entity engaged in gross 

17 negligence or willful misconduct that caused an ac18 tual exposure to coronavirus; and 

19 (3) the actual exposure to coronavirus caused 

20 the personal injury of the plaintiff. 

21 (b) REASONABLE EFFORTS TO COMPLY.— 

22 (1) CONFLICTING APPLICABLE GOVERNMENT

23 STANDARDS AND GUIDANCE.— 

24 (A) IN GENERAL.—If more than 1 govern25 ment to whose jurisdiction an individual or enti26 ty is subject issues applicable government 


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1 standards and guidance, and the applicable gov2 ernment standards and guidance issued by 1 or 

3 more of the governments conflicts with the ap4 plicable government standards and guidance 

5 issued by 1 or more of the other governments, 

6 the individual or entity shall be considered to 

7 have made reasonable efforts in light of all the 

8 circumstances to comply with the applicable 

9 government standards and guidance for pur10 poses of subsection (a)(1) unless the plaintiff 

11 establishes by clear and convincing evidence 

12 that the individual or entity was not making 

13 reasonable efforts in light of all the cir14 cumstances to comply with any of the con15 flicting applicable government standards and 

16 guidance issued by any government to whose ju17 risdiction the individual or entity is subject. 

18 (B) EXCEPTION.—If mandatory standards 

19 and regulations constituting applicable govern20 ment standards and guidance issued by any 

21 government with jurisdiction over the individual 

22 or entity conflict with applicable government 

23 standards and guidance that are not mandatory 

24 and are issued by any other government with 

25 jurisdiction over the individual or entity or by 


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1 the same government that issued the mandatory 

2 standards and regulations, the plaintiff may es3 tablish that the individual or entity did not 

4 make reasonable efforts in light of all the cir5 cumstances to comply with the applicable gov6 ernment standards and guidance for purposes 

7 of subsection (a)(1) by establishing by clear and 

8 convincing evidence that the individual or entity 

9 was not making reasonable efforts in light of all 

10 the circumstances to comply with the manda11 tory standards and regulations to which the in12 dividual or entity was subject. 

13 (2) WRITTEN OR PUBLISHED POLICY.— 

14 (A) IN GENERAL.—If an individual or enti15 ty engaged in businesses, services, activities, or 

16 accommodations maintained a written or pub17 lished policy on the mitigation of transmission 

18 of coronavirus at the time of the actual, alleged, 

19 feared, or potential for exposure to coronavirus 

20 that complied with, or was more protective 

21 than, the applicable government standards and 

22 guidance to which the individual or entity was 

23 subject, the individual or entity shall be pre24 sumed to have made reasonable efforts in light 

25 of all the circumstances to comply with the apVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00055 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 plicable government standards and guidance for 

2 purposes of subsection (a)(1). 

3 (B) REBUTTAL.—The plaintiff may rebut 

4 the presumption under subparagraph (A) by es5 tablishing that the individual or entity was not 

6 complying with the written or published policy 

7 at the time of the actual, alleged, feared, or po8 tential for exposure to coronavirus. 

9 (C) ABSENCE OF A WRITTEN OR PUB10 LISHED POLICY.—The absence of a written or 

11 published policy shall not give rise to a pre12 sumption that the individual or entity did not 

13 make reasonable efforts in light of all the cir14 cumstances to comply with the applicable gov15 ernment standards and guidance for purposes 

16 of subsection (a)(1). 

17 (3) TIMING.—For purposes of subsection 

18 (a)(1), a change to a policy or practice by an indi19 vidual or entity before or after the actual, alleged, 

20 feared, or potential for exposure to coronavirus, shall 

21 not be evidence of liability for the actual, alleged, 

22 feared, or potential for exposure to coronavirus. 

23 (c) THIRD PARTIES.—No individual or entity shall be 

24 held liable in a coronavirus exposure action for the acts 

25 or omissions of a third party, unless— 


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•S 4537 IS

1 (1) the individual or entity had an obligation 

2 under general common law principles to control the 

3 acts or omissions of the third party; or 

4 (2) the third party was an agent of the indi5 vidual or entity. 

6 (d) MITIGATION.—Changes to the policies, practices, 

7 or procedures of an individual or entity for complying with 

8 the applicable government standards and guidance after 

9 the time of the actual, alleged, feared, or potential for ex10 posure to coronavirus, shall not be considered evidence of 

11 liability or culpability. 

12 Subpart B—Liability Limitations for Health Care 

13 Providers 

14 SEC. 131. APPLICATION OF SUBPART. 

15 (a) IN GENERAL.— 

16 (1) CAUSE OF ACTION.— 

17 (A) IN GENERAL.—This subpart creates an 

18 exclusive cause of action for coronavirus-related 

19 medical liability actions. 

20 (B) LIABILITY.—A plaintiff may prevail in 

21 a coronavirus-related medical liability action 

22 only in accordance with the requirements of this 

23 part. 

24 (C) APPLICATION.—The provisions of this 

25 subpart shall apply to— 


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•S 4537 IS

1 (i) any cause of action that is a 

2 coronavirus-related medical liability action 

3 that was filed before the date of enactment 

4 of this Act and that is pending on such 

5 date of enactment; and 

6 (ii) any coronavirus-related medical li7 ability action filed on or after such date of 

8 enactment. 

9 (2) PRESERVATION OF LIABILITY LIMITS AND

10 DEFENSES.—Except as otherwise explicitly provided 

11 in this subpart, nothing in this subpart expands any 

12 liability otherwise imposed or limits any defense oth13 erwise available under Federal, State, or Tribal law. 

14 (3) IMMUNITY.—Nothing in this subpart abro15 gates the immunity of any State, or waives the im16 munity of any Tribal government. The limitations on 

17 liability provided under this subpart shall control in 

18 any action properly filed against a State or Tribal 

19 government pursuant to a duly executed waiver by 

20 the State or Tribe of sovereign immunity and stat21 ing claims within the scope of this subpart. 

22 (b) PREEMPTION AND SUPERSEDURE.— 

23 (1) IN GENERAL.—Except as described in para24 graphs (2) through (6), this subpart preempts and 

25 supersedes any Federal, State, or Tribal law, includVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00058 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 ing statutes, regulations, rules, orders, proclama2 tions, or standards that are enacted, promulgated, 

3 or established under common law, related to recov4 ery for personal injuries caused by, arising out of, 

5 or related to an act or omission by a health care 

6 provider in the course of arranging for or providing 

7 coronavirus-related health care services. 

8 (2) STRICTER LAWS NOT PREEMPTED OR SU9 PERSEDED.—Nothing in this subpart shall be con10 strued to affect the applicability of any provision of 

11 any Federal, State, or Tribal law that imposes 

12 stricter limits on damages or liabilities for personal 

13 injury caused by, arising out of, or related to an act 

14 or omission by a health care provider in the course 

15 of arranging for or providing coronavirus-related 

16 health care services, or otherwise affords greater 

17 protection to defendants in any coronavirus-related 

18 medical liability action than are provided in this sub19 part. Any such provision of Federal, State, or Tribal 

20 law shall be applied in addition to the requirements 

21 of this subpart and not in lieu thereof. 

22 (3) ENFORCEMENT ACTIONS.—Nothing in this 

23 subpart shall be construed to impair, limit, or affect 

24 the authority of the Federal Government, or of any 

25 State, local, or Tribal government to bring any 


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1 criminal, civil, or administrative enforcement action 

2 against any health care provider. 

3 (4) DISCRIMINATION CLAIMS.—Nothing in this 

4 subpart shall be construed to affect the applicability 

5 of any provision of any Federal, State, or Tribal law 

6 that creates a cause of action for intentional dis7 crimination on the basis of race, color, national ori8 gin, religion, sex (including pregnancy), disability, 

9 genetic information, or age. 

10 (5) PUBLIC READINESS AND EMERGENCY PRE11 PAREDNESS.—Nothing in this subpart shall be con12 strued to affect the applicability of section 319F–3 

13 of the Public Health Service Act (42 U.S.C. 247d– 

14 6d) to any act or omission involving a covered coun15 termeasure, as defined in subsection (i) of such sec16 tion in arranging for or providing coronavirus-re17 lated health care services. Nothing in this subpart 

18 shall be construed to affect the applicability of sec19 tion 319F–4 of the Public Health Service Act (42 

20 U.S.C. 247d–6e). 

21 (6) VACCINE INJURY.—To the extent that title 

22 XXI of the Public Health Service Act (42 U.S.C. 

23 300aa–1 et seq.) establishes a Federal rule applica24 ble to a civil action brought for a vaccine-related inVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00060 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 jury or death, this subpart does not affect the appli2 cation of that rule to such an action. 

3 (c) STATUTE OF LIMITATIONS.—A coronavirus-re4 lated medical liability action may not be commenced in 

5 any Federal, State, or Tribal government court later than 

6 1 year after the date of the alleged harm, damage, breach, 

7 or tort, unless tolled for— 

8 (1) proof of fraud; 

9 (2) intentional concealment; or 

10 (3) the presence of a foreign body, which has no 

11 therapeutic or diagnostic purpose or effect, in the 

12 person of the injured person. 

13 SEC. 132. LIABILITY FOR HEALTH CARE PROFESSIONALS 

14 AND HEALTH CARE FACILITIES DURING 

15 CORONAVIRUS PUBLIC HEALTH EMERGENCY. 

16 (a) REQUIREMENTS FOR LIABILITY FOR

17 CORONAVIRUS-RELATED HEALTH CARE SERVICES.—Not18 withstanding any other provision of law, and except as 

19 provided in subsection (b), no health care provider shall 

20 be liable in a coronavirus-related medical liability action 

21 unless the plaintiff can prove by clear and convincing evi22 dence— 

23 (1) gross negligence or willful misconduct by 

24 the health care provider; and 


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1 (2) that the alleged harm, damage, breach, or 

2 tort resulting in the personal injury was directly 

3 caused by the alleged gross negligence or willful mis4 conduct. 

5 (b) EXCEPTIONS.—For purposes of this section, acts, 

6 omissions, or decisions resulting from a resource or staff7 ing shortage shall not be considered willful misconduct or 

8 gross negligence. 

9 Subpart C—Substantive and Procedural Provisions 

10 for Coronavirus-Related Actions Generally 

11 SEC. 141. JURISDICTION. 

12 (a) JURISDICTION.—The district courts of the United 

13 States shall have concurrent original jurisdiction of any 

14 coronavirus-related action. 

15 (b) REMOVAL.— 

16 (1) IN GENERAL.—A coronavirus-related action 

17 of which the district courts of the United States 

18 have original jurisdiction under subsection (a) that 

19 is brought in a State or Tribal government court 

20 may be removed to a district court of the United 

21 States in accordance with section 1446 of title 28, 

22 United States Code, except that— 

23 (A) notwithstanding subsection (b)(2)(A) 

24 of such section, such action may be removed by 


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1 any defendant without the consent of all de2 fendants; and 

3 (B) notwithstanding subsection (b)(1) of 

4 such section, for any cause of action that is a 

5 coronavirus-related action that was filed in a 

6 State court before the date of enactment of this 

7 Act and that is pending in such court on such 

8 date of enactment, and of which the district 

9 courts of the United States have original juris10 diction under subsection (a), any defendant 

11 may file a notice of removal of a civil action or 

12 proceeding within 30 days of the date of enact13 ment of this Act. 

14 (2) PROCEDURE AFTER REMOVAL.—Section 

15 1447 of title 28, United States Code, shall apply to 

16 any removal of a case under paragraph (1), except 

17 that, notwithstanding subsection (d) of such section, 

18 a court of appeals of the United States shall accept 

19 an appeal from an order of a district court granting 

20 or denying a motion to remand the case to the State 

21 or Tribal government court from which it was re22 moved if application is made to the court of appeals 

23 of the United States not later than 10 days after the 

24 entry of the order. 


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1 SEC. 142. LIMITATIONS ON SUITS. 

2 (a) JOINT AND SEVERAL LIABILITY LIMITATIONS.— 

3 (1) IN GENERAL.—An individual or entity 

4 against whom a final judgment is entered in any 

5 coronavirus-related action shall be liable solely for 

6 the portion of the judgment that corresponds to the 

7 relative and proportionate responsibility of that indi8 vidual or entity. In determining the percentage of re9 sponsibility of any defendant, the trier of fact shall 

10 determine that percentage as a percentage of the 

11 total fault of all individuals or entities, including the 

12 plaintiff, who caused or contributed to the total loss 

13 incurred by the plaintiff. 

14 (2) PROPORTIONATE LIABILITY.— 

15 (A) DETERMINATION OF RESPONSI16 BILITY.—In any coronavirus-related action, the 

17 court shall instruct the jury to answer special 

18 interrogatories, or, if there is no jury, the court 

19 shall make findings with respect to each defend20 ant, including defendants who have entered into 

21 settlements with the plaintiff or plaintiffs, con22 cerning the percentage of responsibility, if any, 

23 of each defendant, measured as a percentage of 

24 the total fault of all individuals or entities who 

25 caused or contributed to the loss incurred by 

26 the plaintiff. 


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1 (B) FACTORS FOR CONSIDERATION.—In 

2 determining the percentage of responsibility 

3 under this subsection, the trier of fact shall 

4 consider— 

5 (i) the nature of the conduct of each 

6 individual or entity found to have caused 

7 or contributed to the loss incurred by the 

8 plaintiff; and 

9 (ii) the nature and extent of the caus10 al relationship between the conduct of each 

11 such individual or entity and the damages 

12 incurred by the plaintiff. 

13 (3) JOINT LIABILITY FOR SPECIFIC INTENT OR

14 FRAUD.—Notwithstanding paragraph (1), in any 

15 coronavirus-related action the liability of a defendant 

16 is joint and several if the trier of fact specifically de17 termines that the defendant— 

18 (A) acted with specific intent to injure the 

19 plaintiff; or 

20 (B) knowingly committed fraud. 

21 (4) RIGHT TO CONTRIBUTION NOT AF22 FECTED.—Nothing in this subsection affects the 

23 right, under any other law, of a defendant to con24 tribution with respect to another defendant deter25 mined under paragraph (3) to have acted with speVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00065 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 cific intent to injure the plaintiff or to have know2 ingly committed fraud. 

3 (b) LIMITATIONS ON DAMAGES.—In any coronavirus4 related action— 

5 (1) the award of compensatory damages shall 

6 be limited to economic losses incurred as the result 

7 of the personal injury, harm, damage, breach, or 

8 tort, except that the court may award damages for 

9 noneconomic losses if the trier of fact determines 

10 that the personal injury, harm, damage, breach, or 

11 tort was caused by the willful misconduct of the in12 dividual or entity; 

13 (2) punitive damages— 

14 (A) may be awarded only if the trier of 

15 fact determines that the personal injury to the 

16 plaintiff was caused by the willful misconduct of 

17 the individual or entity; and 

18 (B) may not exceed the amount of compen19 satory damages awarded; and 

20 (3) the amount of monetary damages awarded 

21 to a plaintiff shall be reduced by the amount of com22 pensation received by the plaintiff from another 

23 source in connection with the personal injury, harm, 

24 damage, breach, or tort, such as insurance or reim25 bursement by a government. 


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1 (c) PREEMPTION AND SUPERSEDURE.— 

2 (1) IN GENERAL.—Except as described in para3 graphs (2) and (3), this section preempts and super4 sedes any Federal, State, or Tribal law, including 

5 statutes, regulations, rules, orders, proclamations, or 

6 standards that are enacted, promulgated, or estab7 lished under common law, related to joint and sev8 eral liability, proportionate or contributory liability, 

9 contribution, or the award of damages for any 

10 coronavirus-related action. 

11 (2) STRICTER LAWS NOT PREEMPTED OR SU12 PERSEDED.—Nothing in this section shall be con13 strued to affect the applicability of any provision of 

14 any Federal, State, or Tribal law that— 

15 (A) limits the liability of a defendant in a 

16 coronavirus-related action to a lesser degree of 

17 liability than the degree of liability determined 

18 under this section; 

19 (B) otherwise affords a greater degree of 

20 protection from joint or several liability than is 

21 afforded by this section; or 

22 (C) limits the damages that can be recov23 ered from a defendant in a coronavirus-related 

24 action to a lesser amount of damages than the 

25 amount determined under this section. 


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1 (3) PUBLIC READINESS AND EMERGENCY PRE2 PAREDNESS.—Nothing in this subpart shall be con3 strued to affect the applicability of section 319F–3 

4 of the Public Health Service Act (42 U.S.C. 247d– 

5 6d) to any act or omission involving a covered coun6 termeasure, as defined in subsection (i) of such sec7 tion in arranging for or providing coronavirus-re8 lated health care services. Nothing in this subpart 

9 shall be construed to affect the applicability of sec10 tion 319F–4 of the Public Health Service Act (42 

11 U.S.C. 247d–6e). 

12 SEC. 143. PROCEDURES FOR SUIT IN DISTRICT COURTS OF 

13 THE UNITED STATES. 

14 (a) PLEADING WITH PARTICULARITY.—In any 

15 coronavirus-related action filed in or removed to a district 

16 court of the United States— 

17 (1) the complaint shall plead with particu18 larity— 

19 (A) each element of the plaintiff’s claim; 

20 and 

21 (B) with respect to a coronavirus exposure 

22 action, all places and persons visited by the per23 son on whose behalf the complaint was filed and 

24 all persons who visited the residence of the per25 son on whose behalf the complaint was filed 


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1 during the 14-day period before the onset of the 

2 first symptoms allegedly caused by coronavirus, 

3 including— 

4 (i) each individual or entity against 

5 which a complaint is filed, along with the 

6 factual basis for the belief that such indi7 vidual or entity was a cause of the per8 sonal injury alleged; and 

9 (ii) every other person or place visited 

10 by the person on whose behalf the com11 plaint was filed and every other person 

12 who visited the residence of the person on 

13 whose behalf the complaint was filed dur14 ing such period, along with the factual 

15 basis for the belief that these persons and 

16 places were not the cause of the personal 

17 injury alleged; and 

18 (2) the complaint shall plead with particularity 

19 each alleged act or omission constituting gross neg20 ligence or willful misconduct that resulted in per21 sonal injury, harm, damage, breach, or tort. 

22 (b) SEPARATE STATEMENTS CONCERNING THE NA23 TURE AND AMOUNT OF DAMAGES AND REQUIRED STATE

24 OF MIND.— 


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1 (1) NATURE AND AMOUNT OF DAMAGES.—In 

2 any coronavirus-related action filed in or removed to 

3 a district court of the United States in which mone4 tary damages are requested, there shall be filed with 

5 the complaint a statement of specific information as 

6 to the nature and amount of each element of dam7 ages and the factual basis for the damages calcula8 tion. 

9 (2) REQUIRED STATE OF MIND.—In any 

10 coronavirus-related action filed in or removed to a 

11 district court of the United States in which a claim 

12 is asserted on which the plaintiff may prevail only on 

13 proof that the defendant acted with a particular 

14 state of mind, there shall be filed with the com15 plaint, with respect to each element of that claim, a 

16 statement of the facts giving rise to a strong infer17 ence that the defendant acted with the required 

18 state of mind. 

19 (c) VERIFICATION AND MEDICAL RECORDS.— 

20 (1) VERIFICATION REQUIREMENT.— 

21 (A) IN GENERAL.—The complaint in a 

22 coronavirus-related action filed in or removed to 

23 a district court of the United States shall in24 clude a verification, made by affidavit of the 

25 plaintiff under oath, stating that the pleading is 


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1 true to the knowledge of the deponent, except 

2 as to matters specifically identified as being al3 leged on information and belief, and that as to 

4 those matters the plaintiff believes it to be true. 

5 (B) IDENTIFICATION OF MATTERS AL6 LEGED UPON INFORMATION AND BELIEF.—Any 

7 matter that is not specifically identified as 

8 being alleged upon the information and belief of 

9 the plaintiff, shall be regarded for all purposes, 

10 including a criminal prosecution, as having been 

11 made upon the knowledge of the plaintiff. 

12 (2) MATERIALS REQUIRED.—In any 

13 coronavirus-related action filed in or removed to a 

14 district court of the United States, the plaintiff shall 

15 file with the complaint— 

16 (A) an affidavit by a physician or other 

17 qualified medical expert who did not treat the 

18 person on whose behalf the complaint was filed 

19 that explains the basis for such physician’s or 

20 other qualified medical expert’s belief that such 

21 person suffered the personal injury, harm, dam22 age, breach, or tort alleged in the complaint; 

23 and 


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1 (B) certified medical records documenting 

2 the alleged personal injury, harm, damage, 

3 breach, or tort. 

4 (d) APPLICATION WITH FEDERAL RULES OF CIVIL

5 PROCEDURE.—This section applies exclusively to any 

6 coronavirus-related action filed in or removed to a district 

7 court of the United States and, except to the extent that 

8 this section requires additional information to be con9 tained in or attached to pleadings, nothing in this section 

10 is intended to amend or otherwise supersede applicable 

11 rules of Federal civil procedure. 

12 (e) CIVIL DISCOVERY FOR ACTIONS IN DISTRICT

13 COURTS OF THE UNITED STATES.— 

14 (1) TIMING.—Notwithstanding any other provi15 sion of law, in any coronavirus-related action filed in 

16 or removed to a district court of the United States, 

17 no discovery shall be allowed before— 

18 (A) the time has expired for the defendant 

19 to answer or file a motion to dismiss; and 

20 (B) if a motion to dismiss is filed, the 

21 court has ruled on the motion. 

22 (2) STANDARD.—Notwithstanding any other 

23 provision of law, the court in any coronavirus-related 

24 action that is filed in or removed to a district court 

25 of the United States— 


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1 (A) shall permit discovery only with re2 spect to matters directly related to material 

3 issues contested in the coronavirus-related ac4 tion; and 

5 (B) may compel a response to a discovery 

6 request (including a request for admission, an 

7 interrogatory, a request for production of docu8 ments, or any other form of discovery request) 

9 under rule 37 of the Federal Rules of Civil Pro10 cedure, only if the court finds that— 

11 (i) the requesting party needs the in12 formation sought to prove or defend as to 

13 a material issue contested in such action; 

14 and 

15 (ii) the likely benefits of a response to 

16 such request equal or exceed the burden or 

17 cost for the responding party of providing 

18 such response. 

19 (f) INTERLOCUTORY APPEAL AND STAY OF DIS20 COVERY.—The courts of appeals of the United States shall 

21 have jurisdiction of an appeal from a motion to dismiss 

22 that is denied in any coronavirus-related action in a dis23 trict court of the United States. The district court shall 

24 stay all discovery in such a coronavirus-related action until 

25 the court of appeals has disposed of the appeal. 


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1 (g) CLASS ACTIONS AND MULTIDISTRICT LITIGA2 TION PROCEEDINGS.— 

3 (1) CLASS ACTIONS.—In any coronavirus-re4 lated action that is filed in or removed to a district 

5 court of the United States and is maintained as a 

6 class action or multidistrict litigation— 

7 (A) an individual or entity shall only be a 

8 member of the class if the individual or entity 

9 affirmatively elects to be a member; and 

10 (B) the court, in addition to any other no11 tice required by applicable Federal or State law, 

12 shall direct notice of the action to each member 

13 of the class, which shall include— 

14 (i) a concise and clear description of 

15 the nature of the action; 

16 (ii) the jurisdiction where the case is 

17 pending; and 

18 (iii) the fee arrangements with class 

19 counsel, including— 

20 (I) the hourly fee being charged; 

21 or 

22 (II) if it is a contingency fee, the 

23 percentage of the final award which 

24 will be paid, including an estimate of 

25 the total amount that would be paid if 


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1 the requested damages were to be 

2 granted; and 

3 (III) if the cost of the litigation 

4 is being financed, a description of the 

5 financing arrangement. 

6 (2) MULTIDISTRICT LITIGATIONS.— 

7 (A) TRIAL PROHIBITION.—In any coordi8 nated or consolidated pretrial proceedings con9 ducted pursuant to section 1407(b) of title 28, 

10 United States Code, the judge or judges to 

11 whom coronavirus-related actions are assigned 

12 by the Judicial Panel on Multidistrict Litigation 

13 may not conduct a trial in a coronavirus-related 

14 action transferred to or directly filed in the pro15 ceedings unless all parties to that coronavirus16 related action consent. 

17 (B) REVIEW OF ORDERS.—The court of 

18 appeals of the United States having jurisdiction 

19 over the transferee district court shall permit 

20 an appeal to be taken from any order issued in 

21 the conduct of coordinated or consolidated pre22 trial proceedings conducted pursuant to section 

23 1407(b) of title 28, United States Code, if the 

24 order is applicable to 1 or more coronavirus-re25 lated actions and an immediate appeal from the 


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1 order may materially advance the ultimate ter2 mination of 1 or more coronavirus-related ac3 tions in the proceedings. 

4 SEC. 144. DEMAND LETTERS; CAUSE OF ACTION. 

5 (a) CAUSE OF ACTION.—If any person transmits or 

6 causes another to transmit in any form and by any means 

7 a demand for remuneration in exchange for settling, re8 leasing, waiving, or otherwise not pursuing a claim that 

9 is, or could be, brought as part of a coronavirus-related 

10 action, the party receiving such a demand shall have a 

11 cause of action for the recovery of damages occasioned by 

12 such demand and for declaratory judgment in accordance 

13 with chapter 151 of title 28, United States Code, if the 

14 claim for which the letter was transmitted was meritless. 

15 (b) DAMAGES.—Damages available under subsection 

16 (a) shall include— 

17 (1) compensatory damages including costs in18 curred in responding to the demand; and 

19 (2) punitive damages, if the court determines 

20 that the defendant had knowledge or was reckless 

21 with regard to the fact that the claim was meritless. 

22 (c) ATTORNEY’S FEES AND COSTS.—In an action 

23 commenced under subsection (a), if the plaintiff is a pre24 vailing party, the court shall, in addition to any judgment 


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1 awarded to a plaintiff, allow a reasonable attorney’s fee 

2 to be paid by the defendant, and costs of the action. 

3 (d) JURISDICTION.—The district courts of the United 

4 States shall have concurrent original jurisdiction of all 

5 claims arising under subsection (a). 

6 (e) ENFORCEMENT BY THE ATTORNEY GENERAL.— 

7 (1) IN GENERAL.—Whenever the Attorney Gen8 eral has reasonable cause to believe that any person 

9 or group of persons is engaged in a pattern or prac10 tice of transmitting demands for remuneration in ex11 change for settling, releasing, waiving, or otherwise 

12 not pursuing a claim that is, or could be, brought 

13 as part of a coronavirus-related action and that is 

14 meritless, the Attorney General may commence a 

15 civil action in any appropriate district court of the 

16 United States. 

17 (2) RELIEF.—In a civil action under paragraph 

18 (1), the court may, to vindicate the public interest, 

19 assess a civil penalty against the respondent in an 

20 amount not exceeding $50,000 per transmitted de21 mand for remuneration in exchange for settling, re22 leasing, waiving or otherwise not pursuing a claim 

23 that is meritless. 

24 (3) DISTRIBUTION OF CIVIL PENALTIES.—If 

25 the Attorney General obtains civil penalties in acVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00077 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 cordance with paragraph (2), the Attorney General 

2 shall distribute the proceeds equitably among those 

3 persons aggrieved by the respondent’s pattern or 

4 practice of transmitting demands for remuneration 

5 in exchange for settling, releasing, waiving or other6 wise not pursuing a claim that is meritless. 

7 Subpart D—Relation to Labor and Employment Laws 

8 SEC. 151. LIMITATION ON VIOLATIONS UNDER SPECIFIC 

9 LAWS. 

10 (a) IN GENERAL.— 

11 (1) DEFINITION.—In this subsection, the term 

12 ‘‘covered Federal employment law’’ means any of the 

13 following: 

14 (A) The Occupational Safety and Health 

15 Act of 1970 (29 U.S.C. 651 et seq.) (including 

16 any standard included in a State plan approved 

17 under section 18 of such Act (29 U.S.C. 667)). 

18 (B) The Fair Labor Standards Act of 

19 1938 (29 U.S.C. 201 et seq.). 

20 (C) The Age Discrimination in Employ21 ment Act of 1967 (29 U.S.C. 621 et seq.). 

22 (D) The Worker Adjustment and Retrain23 ing Notification Act (29 U.S.C. 2101 et seq.). 

24 (E) Title VII of the Civil Rights Act of 

25 1964 (42 U.S.C. 2000e et seq.). 


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1 (F) Title II of the Genetic Information 

2 Nondiscrimination Act of 2008 (42 U.S.C. 

3 2000ff et seq.). 

4 (G) Title I of the Americans with Disabil5 ities Act of 1990 (42 U.S.C. 12111 et seq.). 

6 (2) LIMITATION.—Notwithstanding any provi7 sion of a covered Federal employment law, in any 

8 action, proceeding, or investigation resulting from or 

9 related to an actual, alleged, feared, or potential for 

10 exposure to coronavirus, or a change in working con11 ditions caused by a law, rule, declaration, or order 

12 related to coronavirus, an employer shall not be sub13 ject to any enforcement proceeding or liability under 

14 any provision of a covered Federal employment law 

15 if the employer— 

16 (A) was relying on and generally following 

17 applicable government standards and guidance; 

18 (B) knew of the obligation under the rel19 evant provision; and 

20 (C) attempted to satisfy any such obliga21 tion by— 

22 (i) exploring options to comply with 

23 such obligations and with the applicable 

24 government standards and guidance (such 


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1 as through the use of virtual training or 

2 remote communication strategies); 

3 (ii) implementing interim alternative 

4 protections or procedures; or 

5 (iii) following guidance issued by the 

6 relevant agency with jurisdiction with re7 spect to any exemptions from such obliga8 tion. 

9 (b) PUBLIC ACCOMMODATION LAWS.— 

10 (1) DEFINITIONS.—In this subsection— 

11 (A) the term ‘‘auxiliary aids and services’’ 

12 has the meaning given the term in section 4 of 

13 the Americans with Disabilities Act of 1990 (42 

14 U.S.C. 12103); 

15 (B) the term ‘‘covered public accommoda16 tion law’’ means— 

17 (i) title III of the Americans with Dis18 abilities Act of 1990 (42 U.S.C. 12181 et 

19 seq.); or 

20 (ii) title II of the Civil Rights Act of 

21 1964 (42 U.S.C. 2000a et seq.); 

22 (C) the term ‘‘place of public accommoda23 tion’’ means— 


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1 (i) a place of public accommodation, 

2 as defined in section 201 of the Civil 

3 Rights Act of 1964 (42 U.S.C. 2000a); or 

4 (ii) a public accommodation, as de5 fined in section 301 of the Americans with 

6 Disabilities Act of 1990 (42 U.S.C. 

7 12181); and 

8 (D) the term ‘‘public health emergency pe9 riod’’ means a period designated a public health 

10 emergency period by a Federal, State, or local 

11 government authority. 

12 (2) ACTIONS AND MEASURES DURING A PUBLIC

13 HEALTH EMERGENCY.— 

14 (A) IN GENERAL.—Notwithstanding any 

15 other provision of law or regulation, during any 

16 public health emergency period, no person who 

17 owns, leases (or leases to), or operates a place 

18 of public accommodation shall be liable under, 

19 or found in violation of, any covered public ac20 commodation law for any action or measure 

21 taken regarding coronavirus and that place of 

22 public accommodation, if such person— 

23 (i) has determined that the significant 

24 risk of substantial harm to public health or 

25 the health of employees cannot be reduced 


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1 or eliminated by reasonably modifying poli2 cies, practices, or procedures, or the provi3 sion of an auxiliary aid or service; or 

4 (ii) has offered such a reasonable 

5 modification or auxiliary aid or service but 

6 such offer has been rejected by the indi7 vidual protected by the covered law. 

8 (B) REQUIRED WAIVER PROHIBITED.—For 

9 purposes of this subsection, no person who 

10 owns, leases (or leases to), or operates a place 

11 of public accommodation shall be required to 

12 waive any measure, requirement, or rec13 ommendation that has been adopted in accord14 ance with a requirement or recommendation 

15 issued by the Federal Government or any State 

16 or local government with regard to coronavirus, 

17 in order to offer such a reasonable modification 

18 or auxiliary aids and services. 

19 SEC. 152. LIABILITY FOR CONDUCTING TESTING AT WORK20 PLACE. 

21 Notwithstanding any other provision of Federal, 

22 State, or local law, an employer, or other person who hires 

23 or contracts with other individuals to provide services, that 

24 conducts tests for coronavirus on the employees of the em25 ployer or persons hired or contracted to provide services 


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1 shall not be liable for any action or personal injury directly 

2 resulting from such testing, except for those personal inju3 ries caused by the gross negligence or intentional mis4 conduct of the employer or other person. 

5 SEC. 153. JOINT EMPLOYMENT AND INDEPENDENT CON6 TRACTING. 

7 Notwithstanding any other provision of Federal or 

8 State law, including any covered Federal employment law 

9 (as defined in section 181(a)), the Labor Management Re10 lations Act, 1947 (29 U.S.C. 141 et seq.), the Employ11 ment Retirement Income Security Act of 1974 (29 U.S.C. 

12 1001 et seq.), and the Family and Medical Leave Act of 

13 1993 (29 U.S.C. 2601 et seq.), it shall not constitute evi14 dence of a joint employment relationship or employment 

15 relationship for any employer to provide or require, for 

16 an employee of another employer or for an independent 

17 contractor, any of the following: 

18 (1) Coronavirus-related policies, procedures, or 

19 training. 

20 (2) Personal protective equipment or training 

21 for the use of such equipment. 

22 (3) Cleaning or disinfecting services or the 

23 means for such cleaning or disinfecting. 

24 (4) Workplace testing for coronavirus. 


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1 (5) Temporary assistance due to coronavirus, 

2 including financial assistance or other health and 

3 safety benefits. 

4 SEC. 154. EXCLUSION OF CERTAIN NOTIFICATION RE5 QUIREMENTS AS A RESULT OF THE COVID–19 

6 PUBLIC HEALTH EMERGENCY. 

7 (a) DEFINITIONS.—Section 2(a) of the Worker Ad8 justment and Retraining Notification Act (29 U.S.C. 

9 2101(a)) is amended— 

10 (1) in paragraph (2), by adding before the 

11 semicolon at the end the following: ‘‘and the shut12 down, if occurring during the covered period, is not 

13 a result of the COVID–19 national emergency’’; 

14 (2) in paragraph (3)— 

15 (A) in subparagraph (A), by striking 

16 ‘‘and’’ at the end; 

17 (B) in subparagraph (B), by adding ‘‘and’’ 

18 at the end; and 

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

20 ‘‘(C) if occurring during the covered pe21 riod, is not a result of the COVID–19 national 

22 emergency;’’; 

23 (3) in paragraph (7), by striking ‘‘and’’; 

24 (4) in paragraph (8), by striking the period at 

25 the end and inserting a semicolon; and 


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

2 ‘‘(9) the term ‘covered period’ means the period 

3 that— 

4 ‘‘(A) begins on January 1, 2020; and 

5 ‘‘(B) ends 90 days after the last date of 

6 the COVID–19 national emergency; and 

7 ‘‘(10) the term ‘COVID–19 national emergency’ 

8 means the national emergency declared by the Presi9 dent under the National Emergencies Act (50 

10 U.S.C. 1601 et seq.) with respect to the Coronavirus 

11 Disease 2019 (COVID–19).’’. 

12 (b) EXCLUSION FROM DEFINITION OF EMPLOYMENT

13 LOSS.—Section 2(b) of the Worker Adjustment and Re14 training Notification Act (29 U.S.C. 2101(b)) is amended 

15 by adding at the end the following: 

16 ‘‘(3) Notwithstanding subsection (a)(6), during 

17 the covered period an employee may not be consid18 ered to have experienced an employment loss if the 

19 termination, layoff exceeding 6 months, or reduction 

20 in hours of work of more than 50 percent during 

21 each month of any 6-month period involved is a re22 sult of the COVID–19 national emergency.’’. 


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1 PART II—PRODUCTS 

2 SEC. 161. APPLICABILITY OF THE TARGETED LIABILITY 

3 PROTECTIONS FOR PANDEMIC AND EPI4 DEMIC PRODUCTS AND SECURITY COUNTER5 MEASURES WITH RESPECT TO COVID–19. 

6 (a) IN GENERAL.—Section 319F–3(i)(1) of the Pub7 lic Health Service Act (42 U.S.C. 247d–6d(i)(1)) is 

8 amended— 

9 (1) in subparagraph (C), by striking ‘‘; or’’ and 

10 inserting a semicolon; 

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

12 and inserting ‘‘; or’’; and 

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

14 ‘‘(E) a drug (as such term is defined in 

15 section 201(g)(1) of the Federal Food, Drug, 

16 and Cosmetic Act), biological product (including 

17 a vaccine) (as such term is defined in section 

18 351(i)), or device (as such term is defined in 

19 section 201(h) of the Federal Food, Drug, and 

20 Cosmetic Act) that— 

21 ‘‘(i) is the subject of a notice of use 

22 of enforcement discretion issued by the 

23 Secretary if such drug, biological product, 

24 or device is used— 

25 ‘‘(I) when such notice is in effect; 


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1 ‘‘(II) within the scope of such no2 tice; and 

3 ‘‘(III) in compliance with other 

4 applicable requirements of the Federal 

5 Food, Drug, and Cosmetic Act that 

6 are not the subject of such notice; 

7 ‘‘(ii) in the case of a device, is exempt 

8 from the requirement under section 510(k) 

9 of the Federal Food, Drug, and Cosmetic 

10 Act; or 

11 ‘‘(iii) in the case of a drug— 

12 ‘‘(I) meets the requirements for 

13 marketing under a final administra14 tive order under section 505G of the 

15 Federal Food, Drug, and Cosmetic 

16 Act; or 

17 ‘‘(II) is marketed in accordance 

18 with section 505G(a)(3) of such Act.’’. 

19 (b) CLARIFYING MEANS OF DISTRIBUTION.—Section 

20 319F–3(a)(5) of the Public Health Service Act (42 U.S.C. 

21 247d–6d(a)(5)) is amended by inserting ‘‘by, or in part22 nership with, Federal, State, or local public health officials 

23 or the private sector’’ after ‘‘distribution’’ the first place 

24 it appears. 


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1 (c) NO CHANGE TO ADMINISTRATIVE PROCEDURE

2 ACT APPLICATION TO ENFORCEMENT DISCRETION EXER3 CISE.—Section 319F–3 of the Public Health Service Act 

4 (42 U.S.C. 247d–6d) is amended by adding at the end 

5 the following: 

6 ‘‘(j) RULE OF CONSTRUCTION.—Nothing in this sec7 tion shall be construed— 

8 ‘‘(1) to require use of procedures described in 

9 section 553 of title 5, United States Code, for a no10 tice of use of enforcement discretion for which such 

11 procedures are not otherwise required; or 

12 ‘‘(2) to affect whether such notice constitutes 

13 final agency action within the meaning of section 

14 704 of title 5, United States Code.’’. 

15 PART III—GENERAL PROVISIONS 

16 SEC. 171. SEVERABILITY. 

17 If any provision of this subtitle, an amendment made 

18 by this subtitle, or the application of such a provision or 

19 amendment to any person or circumstance is held to be 

20 unconstitutional, the remaining provisions of and amend21 ments made by this subtitle, as well as the application of 

22 such provision or amendment to any person other than 

23 the parties to the action holding the provision or amend24 ment to be unconstitutional, or to any circumstances other 


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1 than those presented in such action, shall not be affected 

2 thereby. 

3 TITLE II—THE NEXT GREAT 

4 AMERICAN ECONOMIC RE5 COVERY: JOB CREATION 

6 SEC. 201. EXPENSING OF CERTAIN PROPERTY. 

7 (a) PERMANENT FULL EXPENSING FOR QUALIFIED

8 PROPERTY.— 

9 (1) IN GENERAL.—Paragraph (6) of section 

10 168(k) of the Internal Revenue Code of 1986 is 

11 amended to read as follows: 

12 ‘‘(6) APPLICABLE PERCENTAGE.—For purposes 

13 of this subsection, the term ‘applicable percentage’ 

14 means, in the case of property placed in service (or, 

15 in the case of a specified plant described in para16 graph (5), a plant which is planted or grafted) after 

17 September 27, 2017, 100 percent.’’. 

18 (2) CONFORMING AMENDMENTS.— 

19 (A) Section 168(k) of such Code is amend20 ed— 

21 (i) in paragraph (2)— 

22 (I) in subparagraph (A)— 

23 (aa) in clause (i)(V), by in24 serting ‘‘and’’ at the end, 


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1 (bb) in clause (ii), by strik2 ing ‘‘clause (ii) of subparagraph 

3 (E), and’’ and inserting ‘‘clause 

4 (i) of subparagraph (E).’’, and 

5 (cc) by striking clause (iii), 

6 (II) in subparagraph (B)— 

7 (aa) in clause (i)— 

8 (AA) by striking sub9 clauses (II) and (III), and 

10 (BB) by redesignating 

11 subclauses (IV) through 

12 (VI) as subclauses (II) 

13 through (IV), respectively, 

14 (bb) by striking clause (ii), 

15 and 

16 (cc) by redesignating clauses 

17 (iii) and (iv) as clauses (ii) and 

18 (iii), respectively, 

19 (III) in subparagraph (C)— 

20 (aa) in clause (i), by striking 

21 ‘‘and subclauses (II) and (III) of 

22 subparagraph (B)(i)’’, and 

23 (bb) in clause (ii), by strik24 ing ‘‘subparagraph (B)(iii)’’ and 


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1 inserting ‘‘subparagraph (B)(ii)’’, 

2 and 

3 (IV) in subparagraph (E)— 

4 (aa) by striking clause (i), 

5 and 

6 (bb) by redesignating 

7 clauses (ii) and (iii) as clauses (i) 

8 and (ii), respectively, and 

9 (ii) in paragraph (5)(A), by striking 

10 ‘‘planted before January 1, 2027, or is 

11 grafted before such date to a plant that 

12 has already been planted,’’ and inserting 

13 ‘‘planted or grafted’’. 

14 (B) Section 460(c)(6)(B) of such Code is 

15 amended by striking ‘‘which’’ and all that fol16 lows through the period and inserting ‘‘which 

17 has a recovery period of 7 years or less.’’. 

18 (3) EFFECTIVE DATE.—The amendments made 

19 by this subsection shall take effect as if included in 

20 section 13201 of Public Law 115–97. 

21 (b) NEUTRAL COST RECOVERY DEPRECIATION AD22 JUSTMENT FOR RESIDENTIAL RENTAL PROPERTY AND

23 NONRESIDENTIAL REAL PROPERTY.— 


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1 (1) IN GENERAL.—Section 168 of the Internal 

2 Revenue Code of 1986 is amended by adding at the 

3 end thereof the following new subsection: 

4 ‘‘(n) NEUTRAL COST RECOVERY DEPRECIATION AD5 JUSTMENT FOR RESIDENTIAL RENTAL PROPERTY AND

6 NONRESIDENTIAL REAL PROPERTY.— 

7 ‘‘(1) IN GENERAL.—In the case of any applica8 ble property, the deduction under this section with 

9 respect to such property for any taxable year after 

10 the taxable year during which the property is placed 

11 in service shall be— 

12 ‘‘(A) the amount determined under this 

13 section for such taxable year without regard to 

14 this subsection, multiplied by 

15 ‘‘(B) the applicable neutral cost recovery 

16 ratio for such taxable year. 

17 ‘‘(2) APPLICABLE NEUTRAL COST RECOVERY

18 RATIO.—For purposes of paragraph (1), the applica19 ble neutral cost recovery ratio for the applicable 

20 property for any taxable year is the number deter21 mined by— 

22 ‘‘(A) dividing— 

23 ‘‘(i) the gross domestic product 

24 deflator for the calendar quarter ending in 

25 such taxable year which corresponds to the 


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1 calendar quarter during which the property 

2 was placed in service by the taxpayer, by 

3 ‘‘(ii) the gross domestic product 

4 deflator for the calendar quarter during 

5 which the property was placed in service by 

6 the taxpayer, and 

7 ‘‘(B) then multiplying the number deter8 mined under subparagraph (A) by the number 

9 equal to 1.03 to the nth power where ‘n’ is the 

10 number of full years in the period beginning on 

11 the 1st day of the calendar quarter during 

12 which the property was placed in service by the 

13 taxpayer and ending on the day before the be14 ginning of the corresponding calendar quarter 

15 ending during such taxable year. 

16 The applicable neutral cost recovery ratio shall never 

17 be less than 1. The applicable neutral cost recovery 

ratio shall be rounded to the nearest 1 18 ⁄1000. 

19 ‘‘(3) SPECIAL RULE FOR EXISTING PROP20 ERTY.—In the case of any applicable property which 

21 is placed in service before the date of enactment of 

22 this subsection, subparagraphs (A)(ii) and (B) of 

23 paragraph (2) shall be applied by substituting ‘cal24 endar quarter which includes the date of enactment 

25 of this subsection’ for ‘calendar quarter during 


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1 which the property was placed in service by the tax2 payer’ each place it appears. 

3 ‘‘(4) GROSS DOMESTIC PRODUCT DEFLATOR.— 

4 For purposes of paragraph (2), the gross domestic 

5 product deflator for any calendar quarter is the im6 plicit price deflator for the gross domestic product 

7 for such quarter (as shown in the first revision 

8 thereof). 

9 ‘‘(5) ELECTION NOT TO HAVE SUBSECTION

10 APPLY.—This subsection shall not apply to any ap11 plicable property if the taxpayer elects not to have 

12 this subsection apply to such property. Such an elec13 tion, once made, shall be irrevocable. 

14 ‘‘(6) ADDITIONAL DEDUCTION NOT TO AFFECT

15 BASIS OR RECAPTURE.— 

16 ‘‘(A) IN GENERAL.—The additional 

17 amount determined under this section by reason 

18 of this subsection shall not be taken into ac19 count in determining the adjusted basis of any 

20 applicable property or of any interest in a pass21 thru entity which holds such property and shall 

22 not be treated as a deduction for depreciation 

23 for purposes of sections 1245 and 1250. 


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1 ‘‘(B) PASS-THRU ENTITY DEFINED.—For 

2 purposes of subparagraph (A), the term ‘pass3 thru entity’ means— 

4 ‘‘(i) a regulated investment company, 

5 ‘‘(ii) a real estate investment trust, 

6 ‘‘(iii) an S corporation, 

7 ‘‘(iv) a partnership, 

8 ‘‘(v) an estate or trust, and 

9 ‘‘(vi) a common trust fund. 

10 ‘‘(7) APPLICABLE PROPERTY.—For purposes of 

11 this subsection, the term ‘applicable property’ means 

12 residential rental property or nonresidential real 

13 property (as such terms are defined in subsection 

14 (e)(2)).’’. 

15 (2) MINIMUM TAX TREATMENT.—Paragraph 

16 (1) of section 56(a) of such Code is amended by 

17 adding at the end thereof the following new subpara18 graph: 

19 ‘‘(E) USE OF NEUTRAL COST RECOVERY

20 RATIO.—In the case of property to which sec21 tion 168(n) applies, the deduction allowable 

22 under this paragraph with respect to such prop23 erty for any taxable year (after the taxable year 

24 during which the property is placed in service) 

25 shall be— 


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1 ‘‘(i) the amount so allowable for such 

2 taxable year without regard to this sub3 paragraph, multiplied by 

4 ‘‘(ii) the applicable neutral cost recov5 ery ratio for such taxable year (as deter6 mined under section 168(n)). 

7 This subparagraph shall not apply to any prop8 erty with respect to which there is an election 

9 in effect not to have section 168(n) apply.’’. 

10 (3) EFFECTIVE DATE.—The amendments made 

11 by this subsection shall apply to property placed in 

12 service before, on, or after the date of the enactment 

13 of this Act, with respect to taxable years ending on 

14 or after such date. 

15 (c) ELIMINATION OF AMORTIZATION OF RESEARCH

16 AND EXPERIMENTAL EXPENDITURES.— 

17 (1) IN GENERAL.—Subpart A of part III of 

18 subtitle C of title I of Public Law 115–97 is amend19 ed by striking section 13206. 

20 (2) EFFECTIVE DATE.—The amendment made 

21 by this subsection shall take effect on the date of the 

22 enactment of this Act. 

23 SEC. 202. TEMPORARY SUSPENSION OF PAYROLL TAXES. 

24 (a) IN GENERAL.—Notwithstanding any other provi25 sion of law— 


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1 (1) with respect to remuneration received for 

2 pay periods ending during the payroll tax suspension 

3 period, the rate of tax under 3101(a) of the Internal 

4 Revenue Code of 1986 shall be 0 percent, 

5 (2) with respect to compensation received for 

6 pay periods ending during the payroll tax suspension 

7 period, the rate of tax under 3201(a) of such Code 

8 shall be 0 percent, 

9 (3) with respect to remuneration paid for pay 

10 periods ending during the payroll tax suspension pe11 riod, the rate of tax under section 3111(a) of such 

12 Code shall be 0 percent (including for purposes of 

13 determining the applicable percentage under section 

14 3221(a) of such Code), and 

15 (4) with respect to self-employment income de16 rived by an individual during the payroll tax suspen17 sion period, the rate of tax under section 1401(a) of 

18 such Code shall be 0 percent. 

19 (b) COORDINATION WITH DEDUCTIONS FOR EM20 PLOYMENT TAXES.— 

21 (1) DEDUCTION IN COMPUTING NET EARNINGS

22 FROM SELF-EMPLOYMENT.—For purposes of apply23 ing section 1402(a)(12) of the Internal Revenue 

24 Code of 1986, the rate of tax imposed by section 

25 1401(a) of such Code shall be determined without 


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1 regard to the reduction in such rate under this sec2 tion. 

3 (2) INDIVIDUAL DEDUCTION.—In the case of 

4 the taxes imposed by section 1401 of such Code for 

5 any taxable year which begins in the payroll tax holi6 day period, the deduction under section 164(f) of 

7 such Code with respect to such taxes shall be deter8 mined without regard to the reduction in such rate 

9 under this section. 

10 (c) PAYROLL TAX SUSPENSION PERIOD.—For pur11 poses of this section, the term ‘‘payroll tax suspension pe12 riod’’ means the period beginning on the day after the date 

13 of the enactment of this Act and ending on December 31, 

14 2020. 

15 (d) WAGES.—For purposes of this section, the term 

16 ‘‘wages’’ means wages (as defined in section 3121(a) of 

17 the Internal Revenue Code of 1986) and compensation (as 

18 defined in section 3231(e) of such Code). 

19 (e) OTHER TERMS.—Any term used in this section 

20 which is also used in chapter 21 or 22 of the Internal 

21 Revenue Code of 1986 shall have the same meaning as 

22 when used in such chapter. 

23 (f) EMPLOYER NOTIFICATION.—The Secretary of the 

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1 ployers of the payroll tax suspension period in any manner 

2 the Secretary deems appropriate. 

3 (g) COORDINATION WITH DELAY OF PAYMENT OF

4 EMPLOYER PAYROLL TAXES.—Section 2302(d)(2) of the 

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

6 ‘‘January 1, 2021’’ and inserting ‘‘the date of the enact7 ment of the RECOVERY Act’’. 

8 (h) REGULATIONS.—The Secretary of the Treasury 

9 (or such Secretary’s delegate) shall issue such regulations 

10 or other guidance as necessary to carry out the purposes 

11 of this section. 

12 (i) TRANSFERS OF FUNDS.— 

13 (1) TRANSFERS TO FEDERAL OLD-AGE AND

14 SURVIVORS INSURANCE TRUST FUND.—There are 

15 hereby appropriated to the Federal Old-Age and 

16 Survivors Insurance Trust Fund and the Federal 

17 Disability Insurance Trust Fund established under 

18 section 201 of the Social Security Act (42 U.S.C. 

19 401) and the Social Security Equivalent Benefit Ac20 count established under section 15A(a) of the Rail21 road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 

22 amounts equal to the reduction in revenues to the 

23 Treasury by reason of this section (without regard 

24 to this subsection). Amounts appropriated by the 

25 preceding sentence shall be transferred from the 


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1 general fund at such times and in such manner as 

2 to replicate to the extent possible the transfers 

3 which would have occurred to such Trust Fund or 

4 Account had this section not been enacted. 

5 (2) COORDINATION WITH OTHER FEDERAL

6 LAWS.—For purposes of applying any provision of 

7 Federal law other than the provisions of the Internal 

8 Revenue Code of 1986, the rate of tax in effect 

9 under section 3101(a) of such Code shall be deter10 mined without regard to the reduction in such rate 

11 under this section. 

12 SEC. 203. ONSHORING RARE EARTHS ACT. 

13 (a) PERMANENT FULL EXPENSING FOR PROPERTY

14 USED TO EXTRACT CRITICAL MINERALS AND METALS

15 WITHIN THE UNITED STATES.— 

16 (1) IN GENERAL.—Section 168(k) of the Inter17 nal Revenue Code of 1986 is amended by adding at 

18 the end the following: 

19 ‘‘(11) SPECIAL RULE FOR PROPERTY USED IN

20 THE MINING, RECLAIMING, OR RECYCLING OF CRIT21 ICAL MINERALS AND METALS WITHIN THE UNITED

22 STATES.— 

23 ‘‘(A) IN GENERAL.—In the case of any 

24 qualified property which is substantially in25 volved in mining, reclaiming, or recycling critVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00100 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 ical minerals and metals from deposits in the 

2 United States, the applicable percentage shall 

3 be 100 percent. 

4 ‘‘(B) CRITICAL MINERALS AND METALS.— 

5 For purposes of this paragraph, the term ‘crit6 ical minerals and metals’ means cerium, cobalt, 

7 dysprosium, erbium, europium, gadolinium, 

8 graphite, holmium, lanthanum, lithium, lute9 tium, manganese, neodymium, praseodymium, 

10 promethium, samarium, scandium, terbium, 

11 thulium, ytterbium, and yttrium.’’. 

12 (2) EFFECTIVE DATE.—The amendment made 

13 by this subsection shall apply to property placed in 

14 service after December 31, 2019. 

15 (b) PERMANENT FULL EXPENSING FOR NONRESI16 DENTIAL REAL PROPERTY USED IN THE MINING, RE17 CLAIMING, OR RECYCLING OF CRITICAL MINERALS AND

18 METALS WITHIN THE UNITED STATES.— 

19 (1) IN GENERAL.—Section 168 of the Internal 

20 Revenue Code of 1986, as amended by this Act, is 

21 further amended by adding at the end the following 

22 new subsection: 

23 ‘‘(o) SPECIAL ALLOWANCE FOR NONRESIDENTIAL

24 REAL PROPERTY USED IN THE MINING, RECLAIMING, OR


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1 RECYCLING OF CRITICAL MINERALS AND METALS WITH2 IN THE UNITED STATES.— 

3 ‘‘(1) NEW STRUCTURES.—In the case of any 

4 qualified real property— 

5 ‘‘(A)(i) if such property is placed in service 

6 on or after the date of enactment of this sub7 section, the depreciation deduction provided by 

8 section 167(a) for the taxable year in which 

9 such property is placed in service shall include 

10 an allowance equal to 100 percent of the ad11 justed basis of such property, or 

12 ‘‘(ii) if such property was placed in service 

13 before the date of enactment of this subsection, 

14 the depreciation deduction provided by section 

15 167(a) for the first taxable year beginning after 

16 such date shall include an allowance equal to 

17 100 percent of the adjusted basis of such prop18 erty, and 

19 ‘‘(B) the adjusted basis of such property 

20 shall be reduced by the amount of such deduc21 tion before computing the amount otherwise al22 lowable as a depreciation deduction under this 

23 chapter for such taxable year and any subse24 quent taxable year. 


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1 ‘‘(2) QUALIFIED REAL PROPERTY.—For pur2 poses of this subsection, the term ‘qualified real 

3 property’ means any nonresidential real property 

4 which is substantially involved in mining, reclaiming, 

5 or recycling critical minerals and metals (as defined 

6 in subsection (k)(11)(B)) from deposits in the 

7 United States.’’. 

8 (2) EFFECTIVE DATE.—The amendment made 

9 by this subsection shall apply to taxable years begin10 ning after December 31, 2019. 

11 (c) DEDUCTION FOR PURCHASE OF CRITICAL MIN12 ERALS AND METALS MINED, RECLAIMED, OR RECYCLED

13 WITHIN THE UNITED STATES.— 

14 (1) IN GENERAL.—Part VI of subchapter B of 

15 chapter 1 of the Internal Revenue Code of 1986 is 

16 amended by inserting after section 176 the following 

17 new section: 

18 ‘‘SEC. 177. DEDUCTION FOR PURCHASE OF CRITICAL MIN19 ERALS AND METALS MINED, RECLAIMED, OR 

20 RECYCLED WITHIN THE UNITED STATES. 

21 ‘‘(a) ALLOWANCE OF DEDUCTION.—There shall be 

22 allowed as a deduction for the taxable year an amount 

23 equal to 200 percent of the cost paid or incurred by the 

24 taxpayer for the purchase or acquisition of critical min25 erals and metals (as defined in section 168(k)(11)(B)) 


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1 which have been mined, reclaimed, or recycled from depos2 its in the United States. 

3 ‘‘(b) APPLICATION WITH OTHER DEDUCTIONS.—No 

4 deduction shall be allowed under any other provision of 

5 this chapter with respect to any expenditure with respect 

6 to which a deduction is allowed or allowable under this 

7 section to the taxpayer.’’. 

8 (2) CONFORMING AMENDMENT.—The table of 

9 sections for part VI of subchapter B of chapter 1 of 

10 such Code is amended by inserting after the item re11 lating to section 176 the following new item: 

‘‘Sec. 177. Deduction for purchase of critical minerals and metals mined, reclaimed, or recycled within the United States.’’. 

12 (3) EFFECTIVE DATE.—The amendments made 

13 by this subsection shall apply to amounts paid or in14 curred after December 31, 2019. 

15 (d) MODIFICATION OF PROHIBITION ON ACQUISITION

16 OF CERTAIN SENSITIVE MATERIALS.— 

17 (1) EXTENSION OF PROHIBITION TO MINED, 

18 REFINED, AND SEPARATED MATERIALS.—Subsection 

19 (a)(1) of section 2533c of title 10, United States 

20 Code, is amended by striking ‘‘melted or produced’’ 

21 and inserting ‘‘mined, refined, separated, melted, or 

22 produced’’. 

23 (2) COMMERCIALLY AVAILABLE OFF-THE24 SHELF ITEM EXCEPTION.—Subsection (c)(3)(A)(i) of 


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1 such section is amended by striking ‘‘50 percent or 

2 more tungsten’’ and inserting ‘‘50 percent or more 

3 covered material’’. 

4 (e) GRANT PROGRAM FOR DEVELOPMENT OF CRIT5 ICAL MINERALS AND METALS.— 

6 (1) ESTABLISHMENT.—The Secretary of De7 fense, in consultation with the Secretary of the Inte8 rior, shall establish a grant program to finance pilot 

9 projects for the development of critical minerals and 

10 metals in the United States. 

11 (2) LIMITATION ON GRANT AWARDS.—A grant 

12 awarded under paragraph (1) may not exceed 

13 $10,000,000. 

14 (3) ECONOMIC VIABILITY.—In awarding grants 

15 under paragraph (1), the Secretary of Defense shall 

16 give priority to projects the Secretary determines are 

17 likely to be economically viable over the long term. 

18 (4) SECONDARY RECOVERY.—In awarding 

19 grants under paragraph (1) during a fiscal year, the 

20 Secretary of Defense shall seek to award not less 

21 than 30 percent of the total amount of grants 

22 awarded during that fiscal year for projects relating 

23 to secondary recovery of critical minerals and met24 als. 


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1 (5) AUTHORIZATION OF APPROPRIATIONS.— 

2 There are authorized to be appropriated to the Sec3 retary of Defense $50,000,000 for each of fiscal 

4 years 2021 through 2024 to carry out the grant pro5 gram established under paragraph (1). 

6 (6) DEFINITIONS.—In this section: 

7 (A) CRITICAL MINERALS AND METALS.— 

8 The term ‘‘critical minerals and metals’’ means 

9 cerium, cobalt, dysprosium, erbium, europium, 

10 gadolinium, graphite, holmium, lanthanum, lith11 ium, lutetium, manganese, neodymium, praseo12 dymium, promethium, samarium, scandium, 

13 terbium, thulium, ytterbium, and yttrium. 

14 (B) SECONDARY RECOVERY.—The term 

15 ‘‘secondary recovery’’ means the recovery of 

16 minerals and metals from discarded end-use 

17 products or from waste products produced dur18 ing the metal refining and manufacturing proc19 ess, including from mine waste piles, acid mine 

20 drainage sludge, or byproducts produced 

21 through legacy mining and metallurgy activities. 


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1 SEC. 204. ELIGIBILITY OF 501(c)(6) ORGANIZATIONS FOR 

2 LOANS UNDER THE PAYCHECK PROTECTION 

3 PROGRAM. 

4 Section 7(a)(36)(D) of the Small Business Act (15 

5 U.S.C. 636(a)(36)(D)) is amended— 

6 (1) in clause (v), by inserting ‘‘or whether an 

7 entity described in clause (vii) employs not more 

8 than 300 employees,’’ after ‘‘clause (i)(I),’’; and 

9 (2) by adding at the end the following: 

10 ‘‘(vii) ELIGIBILITY FOR CERTAIN

11 501(C)(6) ORGANIZATIONS.— 

12 ‘‘(I) IN GENERAL.—Except as 

13 provided in subclause (II), any organi14 zation that is described in section 

15 501(c)(6) of the Internal Revenue 

16 Code of 1986 and that is exempt from 

17 taxation under section 501(a) of such 

18 Code (excluding professional football 

19 leagues and organizations with the 

20 purpose of promoting or participating 

21 in a political campaign or other activ22 ity) shall be eligible to receive a cov23 ered loan if— 

24 ‘‘(aa) the organization does 

25 not receive more than 10 percent 


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1 of its receipts from lobbying ac2 tivities; 

3 ‘‘(bb) the lobbying activities 

4 of the organization do not com5 prise more than 10 percent of the 

6 total activities of the organiza7 tion; and 

8 ‘‘(cc) the organization em9 ploys not more than 300 employ10 ees. 

11 ‘‘(II) DESTINATION MARKETING

12 ORGANIZATIONS.—During the covered 

13 period, any destination marketing or14 ganization shall be eligible to receive a 

15 covered loan if— 

16 ‘‘(aa) the destination mar17 keting organization does not re18 ceive more than 10 percent of its 

19 receipts from lobbying activities; 

20 ‘‘(bb) the lobbying activities 

21 of the destination marketing or22 ganization do not comprise more 

23 than 10 percent of the total ac24 tivities of the organization; 


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1 ‘‘(cc) the destination mar2 keting organization employs not 

3 more than 300 employees; and 

4 ‘‘(dd) the destination mar5 keting organization— 

6 ‘‘(AA) is described in 

7 section 501(c) of the Inter8 nal Revenue Code of 1986 

9 and is exempt from taxation 

10 under section 501(a) of such 

11 Code; or 

12 ‘‘(BB) is a quasi-gov13 ernmental entity or is a po14 litical subdivision of a State 

15 or local government, includ16 ing any instrumentality of 

17 those entities. 

18 ‘‘(III) TIMING OF APPLICA19 TION.—Any organization that is eligi20 ble to receive a covered loan by reason 

21 of this clause shall submit an applica22 tion for such loan not later than Sep23 tember 30, 2020.’’. 


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1 SEC. 205. LIFT UP ACT. 

2 (a) SHORT TITLE.—This section may be cited as the 

3 ‘‘Loan Interest Forgiveness for Taxpayers Under a Pan4 demic Act’’ or the ‘‘LIFT UP Act’’. 

5 (b) IN GENERAL.—Section 1112(a) of the CARES 

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

7 (1) in paragraph (1), by striking ‘‘and’’ at the 

8 end; 

9 (2) in paragraph (2), by striking the period at 

10 the end and inserting ‘‘; and’’; and 

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

12 ‘‘(3) made during the period beginning on Jan13 uary 1, 2015, and ending on the day before the date 

14 of enactment of this paragraph— 

15 ‘‘(A) to a business concern under section 

16 7(b)(1) of the Small Business Act (15 U.S.C. 

17 636(b)(1)) that is unrelated to COVID–19; or 

18 ‘‘(B) under section 7(b)(2) of the Small 

19 Business Act (15 U.S.C. 636(b)(2)) that is un20 related to COVID–19.’’. 

21 SEC. 206. REINS ACT. 

22 (a) SHORT TITLE.—This section may be cited as the 

23 ‘‘Regulations from the Executive in Need of Scrutiny Act 

24 of 2020’’. 

25 (b) PURPOSE.—The purpose of this section is to in26 crease accountability for and transparency in the Federal 


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1 regulatory process. Section 1 of article I of the United 

2 States Constitution grants all legislative powers to Con3 gress. Over time, Congress has excessively delegated its 

4 constitutional charge while failing to conduct appropriate 

5 oversight and retain accountability for the content of the 

6 laws it passes. By requiring a vote in Congress, the 

7 REINS Act will result in more carefully drafted and de8 tailed legislation, an improved regulatory process, and a 

9 legislative branch that is truly accountable to the Amer10 ican people for the laws imposed upon them. 

11 (c) CONGRESSIONAL REVIEW OF AGENCY RULE12 MAKING.—Chapter 8 of title 5, United States Code, is 

13 amended to read as follows: 

14 ‘‘CHAPTER 8—CONGRESSIONAL REVIEW 

15 OF AGENCY RULEMAKING 

‘‘Sec. 

‘‘801. Congressional review. 

‘‘802. Congressional approval procedure for major rules. 

‘‘803. Congressional disapproval procedure for nonmajor rules. 

‘‘804. Definitions. 

‘‘805. Judicial review. 

‘‘806. Exemption for monetary policy. 

‘‘807. Effective date of certain rules. 

16 ‘‘§ 801. Congressional review 

17 ‘‘(a)(1)(A) Before a rule may take effect, the Federal 

18 agency promulgating such rule shall publish in the Federal 

19 Register a list of information on which the rule is based, 

20 including data, scientific and economic studies, and cost21 benefit analyses, and identify how the public can access 


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1 such information online, and shall submit to each House 

2 of the Congress and to the Comptroller General a report 

3 containing— 

4 ‘‘(i) a copy of the rule; 

5 ‘‘(ii) a concise general statement relating to the 

6 rule; 

7 ‘‘(iii) a classification of the rule as a major or 

8 nonmajor rule, including an explanation of the clas9 sification specifically addressing each criteria for a 

10 major rule contained within subparagraphs (A) 

11 through (C) of section 804(2); 

12 ‘‘(iv) a list of any other related regulatory ac13 tions intended to implement the same statutory pro14 vision or regulatory objective as well as the indi15 vidual and aggregate economic effects of those ac16 tions; and 

17 ‘‘(v) the proposed effective date of the rule. 

18 ‘‘(B) On the date of the submission of the report 

19 under subparagraph (A), the Federal agency promulgating 

20 the rule shall submit to the Comptroller General and make 

21 available to each House of Congress— 

22 ‘‘(i) a complete copy of the cost-benefit analysis 

23 of the rule, if any, including an analysis of any jobs 

24 added or lost, differentiating between public and pri25 vate sector jobs; 


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1 ‘‘(ii) the agency’s actions pursuant to sections 

2 603, 604, 605, 607, and 609 of this title; 

3 ‘‘(iii) the agency’s actions pursuant to sections 

4 202, 203, 204, and 205 of the Unfunded Mandates 

5 Reform Act of 1995; and 

6 ‘‘(iv) any other relevant information or require7 ments under any other Act and any relevant Execu8 tive orders. 

9 ‘‘(C) Upon receipt of a report submitted under sub10 paragraph (A), each House shall provide copies of the re11 port to the chairman and ranking member of each stand12 ing committee with jurisdiction under the rules of the 

13 House of Representatives or the Senate to report a bill 

14 to amend the provision of law under which the rule is 

15 issued. 

16 ‘‘(2)(A) The Comptroller General shall provide a re17 port on each major rule to the committees of jurisdiction 

18 by the end of 15 calendar days after the submission or 

19 publication date. The report of the Comptroller General 

20 shall include an assessment of the agency’s compliance 

21 with procedural steps required by paragraph (1)(B) and 

22 an assessment of whether the major rule imposes any new 

23 limits or mandates on private-sector activity. 


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1 ‘‘(B) Federal agencies shall cooperate with the Comp2 troller General by providing information relevant to the 

3 Comptroller General’s report under subparagraph (A). 

4 ‘‘(3) A major rule relating to a report submitted 

5 under paragraph (1) shall take effect upon enactment of 

6 a joint resolution of approval described in section 802 or 

7 as provided for in the rule following enactment of a joint 

8 resolution of approval described in section 802, whichever 

9 is later. 

10 ‘‘(4) A nonmajor rule shall take effect as provided 

11 by section 803 after submission to Congress under para12 graph (1). 

13 ‘‘(5) If a joint resolution of approval relating to a 

14 major rule is not enacted within the period provided in 

15 subsection (b)(2), then a joint resolution of approval relat16 ing to the same rule may not be considered under this 

17 chapter in the same Congress by either the House of Rep18 resentatives or the Senate. 

19 ‘‘(b)(1) A major rule shall not take effect unless the 

20 Congress enacts a joint resolution of approval described 

21 under section 802. 

22 ‘‘(2) If a joint resolution described in subsection (a) 

23 is not enacted into law by the end of 70 session days or 

24 legislative days, as applicable, beginning on the date on 

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1 ceived by Congress (excluding days either House of Con2 gress is adjourned for more than 3 days during a session 

3 of Congress), then the rule described in that resolution 

4 shall be deemed not to be approved and such rule shall 

5 not take effect. 

6 ‘‘(c)(1) Notwithstanding any other provision of this 

7 section (except subject to paragraph (3)), a major rule 

8 may take effect for one 90-calendar-day period if the 

9 President makes a determination under paragraph (2) and 

10 submits written notice of such determination to the Con11 gress. 

12 ‘‘(2) Paragraph (1) applies to a determination made 

13 by the President by Executive order that the major rule 

14 should take effect because such rule is— 

15 ‘‘(A) necessary because of an imminent threat 

16 to health or safety or other emergency; 

17 ‘‘(B) necessary for the enforcement of criminal 

18 laws; 

19 ‘‘(C) necessary for national security; or 

20 ‘‘(D) issued pursuant to any statute imple21 menting an international trade agreement. 

22 ‘‘(3) An exercise by the President of the authority 

23 under this subsection shall have no effect on the proce24 dures under section 802. 


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1 ‘‘(d)(1) In addition to the opportunity for review oth2 erwise provided under this chapter, in the case of any rule 

3 for which a report was submitted in accordance with sub4 section (a)(1)(A) during the period beginning on the date 

5 occurring— 

6 ‘‘(A) in the case of the Senate, 60 session days; 

7 or 

8 ‘‘(B) in the case of the House of Representa9 tives, 60 legislative days, 

10 before the date the Congress is scheduled to adjourn a 

11 session of Congress through the date on which the same 

12 or succeeding Congress first convenes its next session, sec13 tions 802 and 803 shall apply to such rule in the suc14 ceeding session of Congress. 

15 ‘‘(2)(A) In applying sections 802 and 803 for pur16 poses of such additional review, a rule described under 

17 paragraph (1) shall be treated as though— 

18 ‘‘(i) such rule were published in the Federal 

19 Register on— 

20 ‘‘(I) in the case of the Senate, the 15th 

21 session day; or 

22 ‘‘(II) in the case of the House of Rep23 resentatives, the 15th legislative day, 

24 after the succeeding session of Congress first con25 venes; and 


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1 ‘‘(ii) a report on such rule were submitted to 

2 Congress under subsection (a)(1) on such date. 

3 ‘‘(B) Nothing in this paragraph shall be construed 

4 to affect the requirement under subsection (a)(1) that a 

5 report shall be submitted to Congress before a rule can 

6 take effect. 

7 ‘‘(3) A rule described under paragraph (1) shall take 

8 effect as otherwise provided by law (including other sub9 sections of this section). 

10 ‘‘§ 802. Congressional approval procedure for major 

11 rules 

12 ‘‘(a)(1) For purposes of this section, the term ‘joint 

13 resolution’ means only a joint resolution addressing a re14 port classifying a rule as major pursuant to section 

15 801(a)(1)(A)(iii) that— 

16 ‘‘(A) bears no preamble; 

17 ‘‘(B) bears the following title (with blanks filled 

18 as appropriate): ‘Approving the rule submitted by 

19 lll relating to lll.’; 

20 ‘‘(C) includes after its resolving clause only the 

21 following (with blanks filled as appropriate): ‘That 

22 Congress approves the rule submitted by lll re23 lating to lll.’; and 

24 ‘‘(D) is introduced pursuant to paragraph (2). 


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1 ‘‘(2) After a House of Congress receives a report 

2 classifying a rule as major pursuant to section 

3 801(a)(1)(A)(iii), the majority leader of that House (or 

4 his or her respective designee) shall introduce (by request, 

5 if appropriate) a joint resolution described in paragraph 

6 (1)— 

7 ‘‘(A) in the case of the House of Representa8 tives, within 3 legislative days; and 

9 ‘‘(B) in the case of the Senate, within 3 session 

10 days. 

11 ‘‘(3) A joint resolution described in paragraph (1) 

12 shall not be subject to amendment at any stage of pro13 ceeding. 

14 ‘‘(b) A joint resolution described in subsection (a) 

15 shall be referred in each House of Congress to the commit16 tees having jurisdiction over the provision of law under 

17 which the rule is issued. 

18 ‘‘(c) In the Senate, if the committee or committees 

19 to which a joint resolution described in subsection (a) has 

20 been referred have not reported it at the end of 15 session 

21 days after its introduction, such committee or committees 

22 shall be automatically discharged from further consider23 ation of the resolution and it shall be placed on the cal24 endar. A vote on final passage of the resolution shall be 

25 taken on or before the close of the 15th session day after 


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1 the resolution is reported by the committee or committees 

2 to which it was referred, or after such committee or com3 mittees have been discharged from further consideration 

4 of the resolution. 

5 ‘‘(d)(1) In the Senate, when the committee or com6 mittees to which a joint resolution is referred have re7 ported, or when a committee or committees are discharged 

8 (under subsection (c)) from further consideration of a 

9 joint resolution described in subsection (a), it is at any 

10 time thereafter in order (even though a previous motion 

11 to the same effect has been disagreed to) for a motion 

12 to proceed to the consideration of the joint resolution, and 

13 all points of order against the joint resolution (and against 

14 consideration of the joint resolution) are waived. The mo15 tion is not subject to amendment, or to a motion to post16 pone, or to a motion to proceed to the consideration of 

17 other business. A motion to reconsider the vote by which 

18 the motion is agreed to or disagreed to shall not be in 

19 order. If a motion to proceed to the consideration of the 

20 joint resolution is agreed to, the joint resolution shall re21 main the unfinished business of the Senate until disposed 

22 of. 

23 ‘‘(2) In the Senate, debate on the joint resolution, 

24 and on all debatable motions and appeals in connection 

25 therewith, shall be limited to not more than 2 hours, which 


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1 shall be divided equally between those favoring and those 

2 opposing the joint resolution. A motion to further limit 

3 debate is in order and not debatable. An amendment to, 

4 or a motion to postpone, or a motion to proceed to the 

5 consideration of other business, or a motion to recommit 

6 the joint resolution is not in order. 

7 ‘‘(3) In the Senate, immediately following the conclu8 sion of the debate on a joint resolution described in sub9 section (a), and a single quorum call at the conclusion of 

10 the debate if requested in accordance with the rules of the 

11 Senate, the vote on final passage of the joint resolution 

12 shall occur. 

13 ‘‘(4) Appeals from the decisions of the Chair relating 

14 to the application of the rules of the Senate to the proce15 dure relating to a joint resolution described in subsection 

16 (a) shall be decided without debate. 

17 ‘‘(e) In the House of Representatives, if any com18 mittee to which a joint resolution described in subsection 

19 (a) has been referred has not reported it to the House 

20 at the end of 15 legislative days after its introduction, 

21 such committee shall be discharged from further consider22 ation of the joint resolution, and it shall be placed on the 

23 appropriate calendar. On the second and fourth Thursdays 

24 of each month it shall be in order at any time for the 

25 Speaker to recognize a Member who favors passage of a 


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1 joint resolution that has appeared on the calendar for at 

2 least 5 legislative days to call up that joint resolution for 

3 immediate consideration in the House without intervention 

4 of any point of order. When so called up a joint resolution 

5 shall be considered as read and shall be debatable for 1 

6 hour equally divided and controlled by the proponent and 

7 an opponent, and the previous question shall be considered 

8 as ordered to its passage without intervening motion. It 

9 shall not be in order to reconsider the vote on passage. 

10 If a vote on final passage of the joint resolution has not 

11 been taken by the third Thursday on which the Speaker 

12 may recognize a Member under this subsection, such vote 

13 shall be taken on that day. 

14 ‘‘(f)(1) If, before passing a joint resolution described 

15 in subsection (a), one House receives from the other a 

16 joint resolution having the same text, then— 

17 ‘‘(A) the joint resolution of the other House 

18 shall not be referred to a committee; and 

19 ‘‘(B) the procedure in the receiving House shall 

20 be the same as if no joint resolution had been re21 ceived from the other House until the vote on pas22 sage, when the joint resolution received from the 

23 other House shall supplant the joint resolution of 

24 the receiving House. 


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1 ‘‘(2) This subsection shall not apply to the House of 

2 Representatives if the joint resolution received from the 

3 Senate is a revenue measure. 

4 ‘‘(g) If either House has not taken a vote on final 

5 passage of the joint resolution by the last day of the period 

6 described in section 801(b)(2), then such vote shall be 

7 taken on that day. 

8 ‘‘(h) This section and section 803 are enacted by 

9 Congress— 

10 ‘‘(1) as an exercise of the rulemaking power of 

11 the Senate and House of Representatives, respec12 tively, and as such are deemed to be part of the 

13 rules of each House, respectively, but applicable only 

14 with respect to the procedure to be followed in that 

15 House in the case of a joint resolution described in 

16 subsection (a) and superseding other rules only 

17 where explicitly so; and 

18 ‘‘(2) with full recognition of the constitutional 

19 right of either House to change the rules (so far as 

20 they relate to the procedure of that House) at any 

21 time, in the same manner and to the same extent as 

22 in the case of any other rule of that House. 


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1 ‘‘§ 803. Congressional disapproval procedure for 

2 nonmajor rules 

3 ‘‘(a) For purposes of this section, the term ‘joint res4 olution’ means only a joint resolution introduced in the 

5 period beginning on the date on which the report referred 

6 to in section 801(a)(1)(A) is received by Congress and 

7 ending 60 days thereafter (excluding days either House 

8 of Congress is adjourned for more than 3 days during a 

9 session of Congress), the matter after the resolving clause 

10 of which is as follows: ‘That Congress disapproves the 

11 nonmajor rule submitted by the lll relating to 

12 lll, and such rule shall have no force or effect.’ (The 

13 blank spaces being appropriately filled in). 

14 ‘‘(b) A joint resolution described in subsection (a) 

15 shall be referred to the committees in each House of Con16 gress with jurisdiction. 

17 ‘‘(c) In the Senate, if the committee to which is re18 ferred a joint resolution described in subsection (a) has 

19 not reported such joint resolution (or an identical joint 

20 resolution) at the end of 15 session days after the date 

21 of introduction of the joint resolution, such committee may 

22 be discharged from further consideration of such joint res23 olution upon a petition supported in writing by 30 Mem24 bers of the Senate, and such joint resolution shall be 

25 placed on the calendar. 


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1 ‘‘(d)(1) In the Senate, when the committee to which 

2 a joint resolution is referred has reported, or when a com3 mittee is discharged (under subsection (c)) from further 

4 consideration of a joint resolution described in subsection 

5 (a), it is at any time thereafter in order (even though a 

6 previous motion to the same effect has been disagreed to) 

7 for a motion to proceed to the consideration of the joint 

8 resolution, and all points of order against the joint resolu9 tion (and against consideration of the joint resolution) are 

10 waived. The motion is not subject to amendment, or to 

11 a motion to postpone, or to a motion to proceed to the 

12 consideration of other business. A motion to reconsider the 

13 vote by which the motion is agreed to or disagreed to shall 

14 not be in order. If a motion to proceed to the consideration 

15 of the joint resolution is agreed to, the joint resolution 

16 shall remain the unfinished business of the Senate until 

17 disposed of. 

18 ‘‘(2) In the Senate, debate on the joint resolution, 

19 and on all debatable motions and appeals in connection 

20 therewith, shall be limited to not more than 10 hours, 

21 which shall be divided equally between those favoring and 

22 those opposing the joint resolution. A motion to further 

23 limit debate is in order and not debatable. An amendment 

24 to, or a motion to postpone, or a motion to proceed to 


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1 the consideration of other business, or a motion to recom2 mit the joint resolution is not in order. 

3 ‘‘(3) In the Senate, immediately following the conclu4 sion of the debate on a joint resolution described in sub5 section (a), and a single quorum call at the conclusion of 

6 the debate if requested in accordance with the rules of the 

7 Senate, the vote on final passage of the joint resolution 

8 shall occur. 

9 ‘‘(4) Appeals from the decisions of the Chair relating 

10 to the application of the rules of the Senate to the proce11 dure relating to a joint resolution described in subsection 

12 (a) shall be decided without debate. 

13 ‘‘(e) In the Senate, the procedure specified in sub14 section (c) or (d) shall not apply to the consideration of 

15 a joint resolution respecting a nonmajor rule— 

16 ‘‘(1) after the expiration of the 60 session days 

17 beginning with the applicable submission or publica18 tion date; or 

19 ‘‘(2) if the report under section 801(a)(1)(A) 

20 was submitted during the period referred to in sec21 tion 801(d)(1), after the expiration of the 60 session 

22 days beginning on the 15th session day after the 

23 succeeding session of Congress first convenes. 

24 ‘‘(f) If, before the passage by one House of a joint 

25 resolution of that House described in subsection (a), that 


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1 House receives from the other House a joint resolution 

2 described in subsection (a), then the following procedures 

3 shall apply: 

4 ‘‘(1) The joint resolution of the other House 

5 shall not be referred to a committee. 

6 ‘‘(2) With respect to a joint resolution described 

7 in subsection (a) of the House receiving the joint 

8 resolution— 

9 ‘‘(A) the procedure in that House shall be 

10 the same as if no joint resolution had been re11 ceived from the other House; but 

12 ‘‘(B) the vote on final passage shall be on 

13 the joint resolution of the other House. 

14 ‘‘§ 804. Definitions 

15 ‘‘For purposes of this chapter: 

16 ‘‘(1) The term ‘Federal agency’ means any 

17 agency as that term is defined in section 551(1). 

18 ‘‘(2) The term ‘major rule’ means any rule, in19 cluding an interim final rule, that the Administrator 

20 of the Office of Information and Regulatory Affairs 

21 of the Office of Management and Budget finds has 

22 resulted in or is likely to result in— 

23 ‘‘(A) an annual effect on the economy of 

24 $100 million or more; 


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1 ‘‘(B) a major increase in costs or prices for 

2 consumers, individual industries, Federal, 

3 State, or local government agencies, or geo4 graphic regions; or 

5 ‘‘(C) significant adverse effects on competi6 tion, employment, investment, productivity, in7 novation, or the ability of United States-based 

8 enterprises to compete with foreign-based enter9 prises in domestic and export markets. 

10 ‘‘(3) The term ‘nonmajor rule’ means any rule 

11 that is not a major rule. 

12 ‘‘(4) The term ‘rule’ has the meaning given 

13 such term in section 551, except that such term does 

14 not include— 

15 ‘‘(A) any rule of particular applicability, 

16 including a rule that approves or prescribes for 

17 the future rates, wages, prices, services, or al18 lowances therefore, corporate or financial struc19 tures, reorganizations, mergers, or acquisitions 

20 thereof, or accounting practices or disclosures 

21 bearing on any of the foregoing; 

22 ‘‘(B) any rule relating to agency manage23 ment or personnel; or 

24 ‘‘(C) any rule of agency organization, pro25 cedure, or practice that does not substantially 


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1 affect the rights or obligations of non-agency 

2 parties. 

3 ‘‘(5) The term ‘submission or publication date’, 

4 except as otherwise provided in this chapter, 

5 means— 

6 ‘‘(A) in the case of a major rule, the date 

7 on which the Congress receives the report sub8 mitted under section 801(a)(1); and 

9 ‘‘(B) in the case of a nonmajor rule, the 

10 later of— 

11 ‘‘(i) the date on which the Congress 

12 receives the report submitted under section 

13 801(a)(1); and 

14 ‘‘(ii) the date on which the nonmajor 

15 rule is published in the Federal Register, if 

16 so published. 

17 ‘‘§ 805. Judicial review 

18 ‘‘(a) No determination, finding, action, or omission 

19 under this chapter shall be subject to judicial review. 

20 ‘‘(b) Notwithstanding subsection (a), a court may de21 termine whether a Federal agency has completed the nec22 essary requirements under this chapter for a rule to take 

23 effect. 

24 ‘‘(c) The enactment of a joint resolution of approval 

25 under section 802 shall not be interpreted to serve as a 


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1 grant or modification of statutory authority by Congress 

2 for the promulgation of a rule, shall not extinguish or af3 fect any claim, whether substantive or procedural, against 

4 any alleged defect in a rule, and shall not form part of 

5 the record before the court in any judicial proceeding con6 cerning a rule except for purposes of determining whether 

7 or not the rule is in effect. 

8 ‘‘§ 806. Exemption for monetary policy 

9 ‘‘Nothing in this chapter shall apply to rules that con10 cern monetary policy proposed or implemented by the 

11 Board of Governors of the Federal Reserve System or the 

12 Federal Open Market Committee. 

13 ‘‘§ 807. Effective date of certain rules 

14 ‘‘Notwithstanding section 801— 

15 ‘‘(1) any rule that establishes, modifies, opens, 

16 closes, or conducts a regulatory program for a com17 mercial, recreational, or subsistence activity related 

18 to hunting, fishing, or camping; or 

19 ‘‘(2) any rule other than a major rule which an 

20 agency for good cause finds (and incorporates the 

21 finding and a brief statement of reasons therefore in 

22 the rule issued) that notice and public procedure 

23 thereon are impracticable, unnecessary, or contrary 

24 to the public interest, 


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1 shall take effect at such time as the Federal agency pro2 mulgating the rule determines.’’. 

3 (d) BUDGETARY EFFECTS OF RULES SUBJECT TO

4 SECTION 802 OF TITLE 5, UNITED STATES CODE.—Sec5 tion 257(b)(2) of the Balanced Budget and Emergency 

6 Deficit Control Act of 1985 (2 U.S.C. 907(b)(2)) is 

7 amended by adding at the end the following: 

8 ‘‘(E) BUDGETARY EFFECTS OF RULES

9 SUBJECT TO SECTION 802 OF TITLE 5, UNITED

10 STATES CODE.—Any rule subject to the con11 gressional approval procedure set forth in sec12 tion 802 of chapter 8 of title 5, United States 

13 Code, affecting budget authority, outlays, or re14 ceipts shall be assumed to be effective unless it 

15 is not approved in accordance with such sec16 tion.’’. 

17 (e) GOVERNMENT ACCOUNTABILITY OFFICE STUDY

18 OF RULES.— 

19 (1) IN GENERAL.—The Comptroller General of 

20 the United States shall conduct a study to deter21 mine, as of the date of enactment of this Act— 

22 (A) how many rules (as such term is de23 fined in section 804 of title 5, United States 

24 Code) were in effect; 


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1 (B) how many major rules (as such term 

2 is defined in section 804 of title 5, United 

3 States Code) were in effect; and 

4 (C) the total estimated economic cost im5 posed by all such rules. 

6 (2) REPORT.—Not later than 1 year after the 

7 date of enactment of this Act, the Comptroller Gen8 eral of the United States shall submit a report to 

9 Congress that contains the findings of the study 

10 conducted under paragraph (1). 

11 SEC. 207. BANK REGULATORY RELIEF. 

12 (a) TEMPORARY RELIEF FOR COMMUNITY BANKS.— 

13 Section 4012(b)(2) of the CARES Act (15 U.S.C. 

14 9050(b)(2)) is amended by striking ‘‘December 31, 2020’’ 

15 and inserting ‘‘December 31, 2021’’. 

16 (b) TEMPORARY RELIEF FROM TROUBLED DEBT

17 RESTRUCTURINGS.—Section 4013(a)(1) of the CARES 

18 Act (15 U.S.C. 9051(a)(1)) is amended by striking ‘‘De19 cember 31, 2020’’ and inserting ‘‘January 1, 2022’’. 

20 (c) OPTIONAL TEMPORARY RELIEF FROM CURRENT

21 EXPECTED CREDIT LOSSES.—Section 4014(b)(2) of the 

22 CARES Act (15 U.S.C. 9052(b)(2)) is amended by strik23 ing ‘‘December 31, 2020’’ and inserting ‘‘January 1, 

24 2023’’. 


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1 SEC. 208. CONGRESSIONAL REVIEW FOR CORONAVIRUS 

2 REGULATIONS. 

3 (a) DEFINITIONS.—In this section: 

4 (1) AGENCY.—The term ‘‘agency’’ has the 

5 meaning given the term in section 551 of title 5, 

6 United States Code. 

7 (2) EMERGENCY PERIOD.—The term ‘‘emer8 gency period’’ means the duration of a public health 

9 emergency declared pursuant to section 319 of the 

10 Public Health Service Act (42 U.S.C. 247d) as a re11 sult of confirmed cases of 2019 novel Coronavirus 

12 (COVID–19), including any renewal thereof. 

13 (3) REGULATION.—The term ‘‘regulation’’ has 

14 the meaning given the term ‘‘rule’’ under section 

15 551 of title 5, United States Code. 

16 (b) REPEAL OR MODIFICATION OF REGULATIONS

17 DURING THE EMERGENCY PERIOD.—Any waiver or modi18 fication of any regulation which was made during the 

19 emergency period and is in effect as of the date of the 

20 enactment of this Act shall be treated as permanent, and 

21 such regulation shall be treated as repealed or modified, 

22 as applicable, as of the date of the enactment of this Act 

23 and thereafter, unless a Federal Regulatory Review Com24 mission recommends the regulation should not be repealed 

25 or modified, as applicable, and a law is enacted confirming 

26 the recommendation. 


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1 (c) FEDERAL REGULATORY REVIEW COMMIS2 SIONS.— 

3 (1) ESTABLISHMENT.—There are established 

4 Commissions to be known as the ‘‘Federal Regu5 latory Review Commissions’’. 

6 (2) MEMBERS.—Each Commission shall be 

7 composed of members of the congressional com8 mittee of each jurisdiction and the head of each 

9 agency under the jurisdiction of that committee (in 

10 this subsection referred to as the ‘‘members’’). 

11 (3) INFORMATION.—Members may obtain infor12 mation from individuals with expertise in the oper13 ations and regulations of government programs. 

14 (4) DUTIES OF THE COMMISSIONS.— 

15 (A) REVIEW OF FEDERAL REGULA16 TIONS.—Not later than 2 months after the date 

17 of enactment of this Act, each Commission shall 

18 submit to the Speaker of the House of Rep19 resentatives and the majority leader of the Sen20 ate an official recommendation on the repeal or 

21 modification of each regulation waived or modi22 fied during the emergency period. 

23 (B) EXTENSION.—The deadline in sub24 paragraph (A) may be extended for an addi25 tional month if the Congress enacts legislation 


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1 extending such deadline by a vote of a majority 

2 of the House of Representatives and the Sen3 ate. 

4 (5) REPORT TO CONGRESS.— 

5 (A) AGENCY REPORT ON REGULATIONS.— 

6 Not later than 1 month after the date of enact7 ment of this Act, the head of each agency shall 

8 submit to each congressional committee of ju9 risdiction a report that includes— 

10 (i) an analysis of whether or not the 

11 agency can function without the regulation 

12 or with the modified regulation, as applica13 ble; and 

14 (ii) an analysis of whether the regula15 tion should be restored to its original state 

16 before the emergency period or should re17 main repealed or modified, as applicable. 

18 (B) PUBLIC COMMENT PERIOD RE19 QUIRED.—The head of an agency shall provide 

20 a public comment period before submitting a re21 port pursuant to subparagraph (A). 

22 (6) CONGRESSIONAL RECOMMENDATION.—Not 

23 later than 1 month after receiving a report from the 

24 head of each agency pursuant to paragraph (5), each 

25 committee shall submit to the Speaker of the House 


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1 of Representatives and the majority leader of the 

2 Senate an official recommendation on whether or not 

3 the repealed or modified regulation should be re-es4 tablished. 

5 (7) SUNSET OF COMMISSIONS.—The Commis6 sions established in this subsection shall terminate 

7 on the final day of the final recommendation by each 

8 committee. 

9 SEC. 209. BEAT CHINA ACT. 

10 (a) SHORT TITLE.—This section may be cited as the 

11 ‘‘Bring Entrepreneurial Advancements To Consumers 

12 Here In North America Act’’ or the ‘‘BEAT CHINA Act’’. 

13 (b) IN GENERAL.—Part III of subchapter B of chap14 ter 1 of the Internal Revenue Code of 1986 is amended 

15 by inserting after section 139H the following new section: 

16 ‘‘SEC. 139I. EXCLUSION OF GAIN ON DISPOSITION OF PROP17 ERTY IN CONNECTION WITH QUALIFIED RE18 LOCATION OF MANUFACTURING. 

19 ‘‘(a) IN GENERAL.—In the case of a qualified manu20 facturer, gross income shall not include gain from the sale 

21 or exchange of qualified relocation disposition property. 

22 ‘‘(b) QUALIFIED RELOCATION DISPOSITION PROP23 ERTY.—For purposes of this section— 


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1 ‘‘(1) IN GENERAL.—The term ‘qualified reloca2 tion disposition property’ means any property 

3 which— 

4 ‘‘(A) is sold or exchanged by a qualified 

5 manufacturer in connection with a qualified re6 location of manufacturing, and 

7 ‘‘(B) was used by such qualified manufac8 turer in the trade or business of manufacturing 

9 a qualified medical product in the foreign coun10 try from which such manufacturing is being re11 located. 

12 ‘‘(2) QUALIFIED RELOCATION OF MANUFAC13 TURING.— 

14 ‘‘(A) IN GENERAL.—The term ‘qualified 

15 relocation of manufacturing’ means, with re16 spect to any qualified manufacturer, the reloca17 tion of the manufacturing of a qualified medical 

18 product from a foreign country to the United 

19 States. 

20 ‘‘(B) RELOCATION OF PROPERTY NOT RE21 QUIRED.—For purposes of subparagraph (A), 

22 manufacturing shall not fail to be treated as re23 located merely because property used in such 

24 manufacturing was not relocated. 


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1 ‘‘(C) RELOCATION OF NOT LESS THAN

2 EQUIVALENT PRODUCTIVE CAPACITY RE3 QUIRED.—For purposes of subparagraph (A), 

4 manufacturing shall not be treated as relocated 

5 unless the property manufactured in the United 

6 States is substantially identical to the property 

7 previously manufactured in a foreign country 

8 and the increase in the units of production of 

9 such property in the United States by the quali10 fied manufacturer is not less than the reduction 

11 in the units of production of such property in 

12 such foreign country by such qualified manufac13 turer. 

14 ‘‘(c) QUALIFIED MANUFACTURER.—For purposes of 

15 this section, the term ‘qualified manufacturer’ means any 

16 person engaged in the trade or business of manufacturing 

17 a qualified medical product. 

18 ‘‘(d) QUALIFIED MEDICAL PRODUCT.—For purposes 

19 of this section, the term ‘qualified medical product’ means 

20 any pharmaceutical, medical device, or medical supply.’’. 

21 (c) CLERICAL AMENDMENT.—The table of sections 

22 for part III of subchapter B of chapter 1 of the Internal 

23 Revenue Code of 1986 is amended by inserting after the 

24 item relating to section 139H the following new item: 

‘‘Sec. 139I. Exclusion of gain on disposition of property in connection with 

qualified relocation of manufacturing.’’. 


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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to sales and exchanges after the 

3 date of the enactment of this Act. 

4 SEC. 210. FUNDING FOR SPR PETROLEUM ACCOUNT. 

5 (a) IN GENERAL.—There is appropriated, out of 

6 amounts in the Treasury not otherwise appropriated, for 

7 the fiscal year ending September 30, 2020, 

8 $3,000,000,000 for additional amounts for the ‘‘SPR Pe9 troleum Account’’ for necessary expenses related to the ac10 quisition, transportation, and injection of domestic petro11 leum products pursuant to the Energy Policy and Con12 servation Act (42 U.S.C. 6201 et seq.), to remain available 

13 until September 30, 2021. 

14 (b) EMERGENCY DESIGNATION.—The amount pro15 vided by this section is designated by the Congress as 

16 being for an emergency requirement pursuant to section 

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

18 Deficit Control Act of 1985 (2 U.S.C. 901(b)(2)(A)(i)). 

19 SEC. 211. EXPANSION OF RESEARCH CREDIT FOR QUALI20 FIED SMALL BUSINESSES. 

21 (a) IN GENERAL.—Section 41(h) of the Internal Rev22 enue Code of 1986 is amended— 

23 (1) in paragraph (3)(A)(i)(I), by striking 

24 ‘‘$5,000,000’’ and inserting ‘‘$10,000,000’’, 


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1 (2) in paragraph (4)(B)(i), by striking 

2 ‘‘$250,000’’ and inserting ‘‘$500,000’’, and 

3 (3) in paragraph (5)(B)(ii), by striking 

4 ‘‘$250,000’’ and inserting ‘‘$500,000’’. 

5 (b) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2020. 

8 SEC. 212. EXTENSION OF AVIATION EXCISE TAX HOLIDAY. 

9 Section 4007 of division A of the CARES Act is 

10 amended by striking ‘‘ending before January 1, 2021’’ and 

11 inserting ‘‘ending on the date that is 1 year after the last 

12 day that the public health emergency declared by the Sec13 retary of Health and Human Services under section 319 

14 of the Public Health Service Act (42 U.S.C. 247d) on Jan15 uary 31, 2020, with respect to COVID–19, is in effect’’. 

16 TITLE III—ESTABLISHING LONG17 TERM RETIREMENT SECURITY 

18 SEC. 301. ALLOWANCE OF DELAY IN MAKING 2020 RETIRE19 MENT CONTRIBUTIONS. 

20 (a) IN GENERAL.—An eligible participant in 1 or 

21 more applicable retirement plans may make additional 

22 contributions to such plans for any taxable year beginning 

23 in 2021 or 2022 in an aggregate amount not exceeding 

24 the participant’s unused 2020 contribution amount. 


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1 (b) TREATMENT OF CONTRIBUTIONS AND PLANS.— 

2 For purposes of the Internal Revenue Code of 1986— 

3 (1) TREATMENT OF CONTRIBUTIONS.—In the 

4 case of any additional contribution to which sub5 section (a) applies— 

6 (A) such contribution shall not, with re7 spect to such taxable year— 

8 (i) be subject to any otherwise appli9 cable limitation contained in sections 

10 401(a)(30), 402(h), 408, and 415(c), or 

11 (ii) be taken into account in applying 

12 such limitations to other contributions or 

13 benefits under such plan or any other such 

14 plan, and 

15 (B) except as provided in paragraph 

16 (2)(B), such plan shall not be treated as failing 

17 to meet the requirements of section 401(a)(4), 

18 401(k)(3), 401(k)(11), 403(b)(12), 408(k), 

19 410(b), or 416 by reason of the making (or the 

20 right to make) such contribution. 

21 (2) TREATMENT OF APPLICABLE PLANS.— 

22 (A) IN GENERAL.—An applicable employer 

23 plan shall not be treated as failing to meet any 

24 requirement of such Code, or failing to be operVerDate Sep 11 2014 22:42 Sep 11, 2020 Jkt 099200 PO 00000 Frm 00140 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 ated in accordance with the terms of the plan, 

2 solely because the plan— 

3 (i) permits an eligible participant to 

4 make additional contributions described in 

5 subsection (a) for any plan year, or 

6 (ii) does not make any matching con7 tribution (as defined in section 401(m)(4) 

8 of such Code) with respect to additional 

9 contributions described in subsection (a) 

10 for any plan year. 

11 (B) NONDISCRIMINATION REQUIRE12 MENT.—The rules of section 414(v)(4) of such 

13 Code shall apply for purposes of this section. 

14 (c) DEFINITIONS.—For purposes of this section— 

15 (1) APPLICABLE RETIREMENT PLAN.—The 

16 term ‘‘applicable retirement plan’’ means any plan— 

17 (A) which is— 

18 (i) a plan, arrangement, or contract to 

19 which an elective deferral (as defined in 

20 section 401(g)(3) of the Internal Revenue 

21 Code of 1986) may be made, or 

22 (ii) an individual retirement plan (as 

23 defined in section 7701(a)(37) of such 

24 Code), and 


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1 (B) which allows additional contributions 

2 under this section to be made to such plan. 

3 (2) ELIGIBLE PARTICIPANT.—The term ‘‘eligi4 ble participant’’ means, with respect to any taxable 

5 year beginning in 2021 or 2022, a participant in a 

6 plan— 

7 (A) who has an unused 2020 contribution 

8 amount, and 

9 (B) with respect to whom no other elective 

10 deferrals (or in the case of an individual retire11 ment plan, no other contributions) may, without 

12 regard to this section, be made to the plan for 

13 such taxable year by reason of any applicable 

14 limitation described in subsection (b)(1)(A)(i) 

15 or any comparable limitation or restriction con16 tained in the terms of the plan. 

17 In determining whether a participant is an eligible 

18 participant, the administrator of an applicable re19 tirement plan may rely on a participant’s certifi20 cation that the participant satisfies the requirements 

21 of this paragraph. 

22 (3) UNUSED 2020 CONTRIBUTION AMOUNT.— 

23 (A) IN GENERAL.—The term ‘‘unused 

24 2020 contribution amount’’ means, with respect 

25 to any applicable participant, the excess (if any) 


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1 for the participant’s last taxable year beginning 

2 in 2020 of— 

3 (i) in the case of— 

4 (I) the applicable retirement 

5 plans described in paragraph (1)(A)(i) 

6 of such participant, the applicable lim7 itations described in subsection 

8 (b)(1)(A)(i) on aggregate contribu9 tions to such plans for such taxable 

10 year, and 

11 (II) the individual retirement 

12 plans of such participant, the applica13 ble limitations described in subsection 

14 (b)(1)(A)(i) on aggregate contribu15 tions to such plans for such taxable 

16 year, over 

17 (ii) the aggregate contributions to 

18 such applicable retirement plans or indi19 vidual retirement plans, whichever is appli20 cable, for such taxable year (other than 

21 rollover contributions not taken into ac22 count in applying such limitations under 

23 such Code). 

24 (B) REDUCTIONS FOR PREVIOUSLY USED

25 AMOUNTS.—The unused 2020 contribution 


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1 amount for any taxable year beginning in 2021 

2 or 2022 shall be reduced by the portion of such 

3 amount taken into account under this section 

4 for all preceding taxable years. 

5 (C) SECRETARIAL ASSISTANCE.—The Sec6 retary of the Treasury (or the Secretary’s dele7 gate) shall include, with returns of Federal in8 dividual income tax (or accompanying forms or 

9 instructions) for taxable years beginning in 

10 2020 and 2021, forms or other materials which 

11 will assist participants in simply computing 

12 their unused 2020 contribution amount for each 

13 taxable year beginning in 2021 or 2022. 

14 (d) EFFECTIVE DATES.— 

15 (1) IN GENERAL.—This section shall apply for 

16 years beginning after December 31, 2020. 

17 (2) PROVISIONS RELATING TO PLAN OR CON18 TRACT AMENDMENTS.— 

19 (A) IN GENERAL.—If this paragraph ap20 plies to any plan or contract amendment— 

21 (i) such plan or contract shall not fail 

22 to be treated as being operated in accord23 ance with the terms of the plan during the 

24 period described in subparagraph (B)(ii) 


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1 solely because the plan operates in accord2 ance with this section, and 

3 (ii) except as provided by the Sec4 retary of the Treasury (or the Secretary’s 

5 delegate), such plan or contract shall not 

6 fail to meet the requirements of section 

7 411(d)(6) of the Internal Revenue Code of 

8 1986 and section 204(g) of the Employee 

9 Retirement Income Security Act of 1974 

10 by reason of such amendment. 

11 (B) AMENDMENTS TO WHICH PARAGRAPH

12 APPLIES.— 

13 (i) IN GENERAL.—This paragraph 

14 shall apply to any amendment to any plan 

15 or annuity contract which— 

16 (I) is made pursuant to the pro17 visions of this section, and 

18 (II) is made on or before the last 

19 day of the first plan year beginning 

20 on or after January 1, 2022. 

21 In the case of a governmental plan, sub22 clause (II) shall be applied by substituting 

23 ‘‘2024’’ for ‘‘2022’’. 

24 (ii) CONDITIONS.—This paragraph 

25 shall not apply to any amendment unless 


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•S 4537 IS

1 during the period beginning on the effec2 tive date of the amendment and ending on 

3 December 31, 2022, the plan or contract is 

4 operated as if such plan or contract 

5 amendment were in effect. 

6 SEC. 302. CONVERSION OF CERTAIN 2020 DISTRIBUTIONS 

7 TO QUALIFIED LOANS FOR PURPOSES OF 

8 CARES ACT. 

9 (a) IN GENERAL.—At the election of any individual, 

10 any distribution from a qualified employer plan (as de11 fined in section 72(p)(4) of the Internal Revenue Code of 

12 1986) which is made on or after January 1, 2020, and 

13 before the date of the enactment of this Act may be treat14 ed for purposes of such Code and section 2202(b) of the 

15 CARES Act as a loan to which paragraphs (1) and (2) 

16 of such section 2202(b) apply. 

17 (b) LIMITATION.—Subsection (a) shall apply only to 

18 so much of any such distributions as in the aggregate does 

19 not exceed the limitation determined under section 

20 72(p)(2)(A) of the Internal Revenue Code of 1986, ap21 plied— 

22 (1) by substituting ‘‘$100,000’’ for ‘‘$50,000’’ 

23 in clause (i) thereof, and 

24 (2) by substituting ‘‘the present value of the 

25 nonforfeitable accrued benefit of the employee under 


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•S 4537 IS

1 the plan’’ for ‘‘one-half of the present value of the 

2 nonforfeitable accrued benefit of the employee under 

3 the plan’’ in clause (ii) thereof. 

4 (c) TIMING OF LOAN.—If subsection (a) applies to 

5 any distribution, the individual shall be treated— 

6 (1) as not having received a distribution, and 

7 (2) as having received a loan on the date the 

8 original distribution was made. 

9 (d) EMPLOYER CONSENT, ETC.—Subsection (a) shall 

10 not apply to any distribution unless the employer of the 

11 individual consents to the treatment of such distribution 

12 as a loan from the plan. Such consent may apply to the 

13 application of either paragraph (1) or (2) of section 

14 2202(b) of the CARES Act, or both, with respect to any 

15 distribution. 

16 SEC. 303. INDEXING OF CERTAIN ASSETS FOR PURPOSES 

17 OF DETERMINING GAIN OR LOSS. 

18 (a) IN GENERAL.—Part II of subchapter O of chap19 ter 1 of the Internal Revenue Code of 1986 (relating to 

20 basis rules of general application) is amended by redesig21 nating section 1023 as section 1024 and by inserting after 

22 section 1022 the following new section: 

23 ‘‘SEC. 1023. INDEXING OF CERTAIN ASSETS FOR PURPOSES 

24 OF DETERMINING GAIN OR LOSS. 

25 ‘‘(a) GENERAL RULE.— 


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1 ‘‘(1) INDEXED BASIS SUBSTITUTED FOR AD2 JUSTED BASIS.—Solely for purposes of determining 

3 gain or loss on the sale or other disposition by a tax4 payer (other than a corporation) of an indexed asset 

5 which has been held for more than 3 years, the in6 dexed basis of the asset shall be substituted for its 

7 adjusted basis. 

8 ‘‘(2) EXCEPTION FOR DEPRECIATION, ETC.— 

9 The deductions for depreciation, depletion, and am10 ortization shall be determined without regard to the 

11 application of paragraph (1) to the taxpayer or any 

12 other person. 

13 ‘‘(3) WRITTEN DOCUMENTATION REQUIRE14 MENT.—Paragraph (1) shall apply only with respect 

15 to indexed assets for which the taxpayer has written 

16 documentation of the original purchase price paid or 

17 incurred by the taxpayer to acquire such asset. 

18 ‘‘(b) INDEXED ASSET.— 

19 ‘‘(1) IN GENERAL.—For purposes of this sec20 tion, the term ‘indexed asset’ means— 

21 ‘‘(A) common stock in a C corporation 

22 (other than a foreign corporation), or 

23 ‘‘(B) tangible property, 

24 which is a capital asset or property used in the trade 

25 or business (as defined in section 1231(b)). 


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1 ‘‘(2) STOCK IN CERTAIN FOREIGN CORPORA2 TIONS INCLUDED.—For purposes of this section— 

3 ‘‘(A) IN GENERAL.—The term ‘indexed 

4 asset’ includes common stock in a foreign cor5 poration which is regularly traded on an estab6 lished securities market. 

7 ‘‘(B) EXCEPTION.—Subparagraph (A) 

8 shall not apply to— 

9 ‘‘(i) stock of a foreign investment 

10 company, 

11 ‘‘(ii) stock in a passive foreign invest12 ment company (as defined in section 

13 1296), 

14 ‘‘(iii) stock in a foreign corporation 

15 held by a United States person who meets 

16 the requirements of section 1248(a)(2), 

17 and 

18 ‘‘(iv) stock in a foreign personal hold19 ing company. 

20 ‘‘(C) TREATMENT OF AMERICAN DEPOSI21 TORY RECEIPTS.—An American depository re22 ceipt for common stock in a foreign corporation 

23 shall be treated as common stock in such cor24 poration. 


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1 ‘‘(c) INDEXED BASIS.—For purposes of this sec2 tion— 

3 ‘‘(1) GENERAL RULE.—The indexed basis for 

4 any asset is— 

5 ‘‘(A) the adjusted basis of the asset, in6 creased by 

7 ‘‘(B) the applicable inflation adjustment. 

8 ‘‘(2) APPLICABLE INFLATION ADJUSTMENT.— 

9 The applicable inflation adjustment for any asset is 

10 an amount equal to— 

11 ‘‘(A) the adjusted basis of the asset, multi12 plied by 

13 ‘‘(B) the percentage (if any) by which— 

14 ‘‘(i) the gross domestic product 

15 deflator for the last calendar quarter end16 ing before the asset is disposed of, exceeds 

17 ‘‘(ii) the gross domestic product 

18 deflator for the last calendar quarter end19 ing before the asset was acquired by the 

20 taxpayer. 

21 The percentage under subparagraph (B) shall be 

rounded to the nearest 1 22 ⁄10 of 1 percentage point. 

23 ‘‘(3) GROSS DOMESTIC PRODUCT DEFLATOR.— 

24 The gross domestic product deflator for any cal25 endar quarter is the implicit price deflator for the 


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•S 4537 IS

1 gross domestic product for such quarter (as shown 

2 in the last revision thereof released by the Secretary 

3 of Commerce before the close of the following cal4 endar quarter). 

5 ‘‘(d) SUSPENSION OF HOLDING PERIOD WHERE DI6 MINISHED RISK OF LOSS; TREATMENT OF SHORT

7 SALES.— 

8 ‘‘(1) IN GENERAL.—If the taxpayer (or a re9 lated person) enters into any transaction which sub10 stantially reduces the risk of loss from holding any 

11 asset, such asset shall not be treated as an indexed 

12 asset for the period of such reduced risk. 

13 ‘‘(2) SHORT SALES.— 

14 ‘‘(A) IN GENERAL.—In the case of a short 

15 sale of an indexed asset with a short sale period 

16 in excess of 3 years, for purposes of this title, 

17 the amount realized shall be an amount equal 

18 to the amount realized (determined without re19 gard to this paragraph) increased by the appli20 cable inflation adjustment. In applying sub21 section (c)(2) for purposes of the preceding sen22 tence, the date on which the property is sold 

23 short shall be treated as the date of acquisition 

24 and the closing date for the sale shall be treat25 ed as the date of disposition. 


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1 ‘‘(B) SHORT SALE PERIOD.—For purposes 

2 of subparagraph (A), the short sale period be3 gins on the day that the property is sold and 

4 ends on the closing date for the sale. 

5 ‘‘(e) TREATMENT OF REGULATED INVESTMENT

6 COMPANIES AND REAL ESTATE INVESTMENT TRUSTS.— 

7 ‘‘(1) ADJUSTMENTS AT ENTITY LEVEL.— 

8 ‘‘(A) IN GENERAL.—Except as otherwise 

9 provided in this paragraph, the adjustment 

10 under subsection (a) shall be allowed to any 

11 qualified investment entity (including for pur12 poses of determining the earnings and profits of 

13 such entity). 

14 ‘‘(B) EXCEPTION FOR CORPORATE SHARE15 HOLDERS.—Under regulations— 

16 ‘‘(i) in the case of a distribution by a 

17 qualified investment entity (directly or in18 directly) to a corporation— 

19 ‘‘(I) the determination of whether 

20 such distribution is a dividend shall be 

21 made without regard to this section, 

22 and 

23 ‘‘(II) the amount treated as gain 

24 by reason of the receipt of any capital 

25 gain dividend shall be increased by the 


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1 percentage by which the entity’s net 

2 capital gain for the taxable year (de3 termined without regard to this sec4 tion) exceeds the entity’s net capital 

5 gain for such year determined with re6 gard to this section, and 

7 ‘‘(ii) there shall be other appropriate 

8 adjustments (including deemed distribu9 tions) so as to ensure that the benefits of 

10 this section are not allowed (directly or in11 directly) to corporate shareholders of quali12 fied investment entities. 

13 For purposes of the preceding sentence, any 

14 amount includible in gross income under section 

15 852(b)(3)(D) shall be treated as a capital gain 

16 dividend and an S corporation shall not be 

17 treated as a corporation. 

18 ‘‘(C) EXCEPTION FOR QUALIFICATION

19 PURPOSES.—This section shall not apply for 

20 purposes of sections 851(b) and 856(c). 

21 ‘‘(D) EXCEPTION FOR CERTAIN TAXES IM22 POSED AT ENTITY LEVEL.— 

23 ‘‘(i) TAX ON FAILURE TO DISTRIBUTE

24 ENTIRE GAIN.—If any amount is subject to 

25 tax under section 852(b)(3)(A) for any 


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•S 4537 IS

1 taxable year, the amount on which tax is 

2 imposed under such section shall be in3 creased by the percentage determined 

4 under subparagraph (B)(i)(II). A similar 

5 rule shall apply in the case of any amount 

6 subject to tax under paragraph (2) or (3) 

7 of section 857(b) to the extent attributable 

8 to the excess of the net capital gain over 

9 the deduction for dividends paid deter10 mined with reference to capital gain divi11 dends only. The first sentence of this 

12 clause shall not apply to so much of the 

13 amount subject to tax under section 

14 852(b)(3)(A) as is designated by the com15 pany under section 852(b)(3)(D). 

16 ‘‘(ii) OTHER TAXES.—This section 

17 shall not apply for purposes of determining 

18 the amount of any tax imposed by para19 graph (4), (5), or (6) of section 857(b). 

20 ‘‘(2) ADJUSTMENTS TO INTERESTS HELD IN

21 ENTITY.— 

22 ‘‘(A) REGULATED INVESTMENT COMPA23 NIES.—Stock in a regulated investment com24 pany (within the meaning of section 851) shall 


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•S 4537 IS

1 be an indexed asset for any calendar quarter in 

2 the same ratio as— 

3 ‘‘(i) the average of the fair market 

4 values of the indexed assets held by such 

5 company at the close of each month during 

6 such quarter, bears to 

7 ‘‘(ii) the average of the fair market 

8 values of all assets held by such company 

9 at the close of each such month. 

10 ‘‘(B) REAL ESTATE INVESTMENT

11 TRUSTS.—Stock in a real estate investment 

12 trust (within the meaning of section 856) shall 

13 be an indexed asset for any calendar quarter in 

14 the same ratio as— 

15 ‘‘(i) the fair market value of the in16 dexed assets held by such trust at the close 

17 of such quarter, bears to 

18 ‘‘(ii) the fair market value of all as19 sets held by such trust at the close of such 

20 quarter. 

21 ‘‘(C) RATIO OF 80 PERCENT OR MORE.—If 

22 the ratio for any calendar quarter determined 

23 under subparagraph (A) or (B) would (but for 

24 this subparagraph) be 80 percent or more, such 

25 ratio for such quarter shall be 100 percent. 


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•S 4537 IS

1 ‘‘(D) RATIO OF 20 PERCENT OR LESS.—If 

2 the ratio for any calendar quarter determined 

3 under subparagraph (A) or (B) would (but for 

4 this subparagraph) be 20 percent or less, such 

5 ratio for such quarter shall be zero. 

6 ‘‘(E) LOOK-THRU OF PARTNERSHIPS.—For 

7 purposes of this paragraph, a qualified invest8 ment entity which holds a partnership interest 

9 shall be treated (in lieu of holding a partnership 

10 interest) as holding its proportionate share of 

11 the assets held by the partnership. 

12 ‘‘(3) TREATMENT OF RETURN OF CAPITAL DIS13 TRIBUTIONS.—Except as otherwise provided by the 

14 Secretary, a distribution with respect to stock in a 

15 qualified investment entity which is not a dividend 

16 and which results in a reduction in the adjusted 

17 basis of such stock shall be treated as allocable to 

18 stock acquired by the taxpayer in the order in which 

19 such stock was acquired. 

20 ‘‘(4) QUALIFIED INVESTMENT ENTITY.—For 

21 purposes of this subsection, the term ‘qualified in22 vestment entity’ means— 

23 ‘‘(A) a regulated investment company 

24 (within the meaning of section 851), and 


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1 ‘‘(B) a real estate investment trust (within 

2 the meaning of section 856). 

3 ‘‘(f) OTHER PASS-THRU ENTITIES.— 

4 ‘‘(1) PARTNERSHIPS.— 

5 ‘‘(A) IN GENERAL.—In the case of a part6 nership, the adjustment made under subsection 

7 (a) at the partnership level shall be passed 

8 through to the partners. 

9 ‘‘(B) SPECIAL RULE IN THE CASE OF SEC10 TION 754 ELECTIONS.—In the case of a transfer 

11 of an interest in a partnership with respect to 

12 which the election provided in section 754 is in 

13 effect— 

14 ‘‘(i) the adjustment under section 

15 743(b)(1) shall, with respect to the trans16 feror partner, be treated as a sale of the 

17 partnership assets for purposes of applying 

18 this section, and 

19 ‘‘(ii) with respect to the transferee 

20 partner, the partnership’s holding period 

21 for purposes of this section in such assets 

22 shall be treated as beginning on the date 

23 of such adjustment. 

24 ‘‘(2) S CORPORATIONS.—In the case of an S 

25 corporation, the adjustment made under subsection 


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•S 4537 IS

1 (a) at the corporate level shall be passed through to 

2 the shareholders. This section shall not apply for 

3 purposes of determining the amount of any tax im4 posed by section 1374 or 1375. 

5 ‘‘(3) COMMON TRUST FUNDS.—In the case of a 

6 common trust fund, the adjustment made under sub7 section (a) at the trust level shall be passed through 

8 to the participants. 

9 ‘‘(4) INDEXING ADJUSTMENT DISREGARDED IN

10 DETERMINING LOSS ON SALE OF INTEREST IN ENTI11 TY.—Notwithstanding the preceding provisions of 

12 this subsection, for purposes of determining the 

13 amount of any loss on a sale or exchange of an in14 terest in a partnership, S corporation, or common 

15 trust fund, the adjustment made under subsection 

16 (a) shall not be taken into account in determining 

17 the adjusted basis of such interest. 

18 ‘‘(g) DISPOSITIONS BETWEEN RELATED PERSONS.— 

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

20 to any sale or other disposition of property between 

21 related persons except to the extent that the basis 

22 of such property in the hands of the transferee is a 

23 substituted basis. 


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•S 4537 IS

1 ‘‘(2) RELATED PERSONS DEFINED.—For pur2 poses of this section, the term ‘related persons’ 

3 means— 

4 ‘‘(A) persons bearing a relationship set 

5 forth in section 267(b), and 

6 ‘‘(B) persons treated as single employer 

7 under subsection (b) or (c) of section 414. 

8 ‘‘(h) TRANSFERS TO INCREASE INDEXING ADJUST9 MENT.—If any person transfers cash, debt, or any other 

10 property to another person and the principal purpose of 

11 such transfer is to secure or increase an adjustment under 

12 subsection (a), the Secretary may disallow part or all of 

13 such adjustment or increase. 

14 ‘‘(i) SPECIAL RULES.—For purposes of this section— 

15 ‘‘(1) TREATMENT OF IMPROVEMENTS, ETC.—If 

16 there is an addition to the adjusted basis of any tan17 gible property or of any stock in a corporation dur18 ing the taxable year by reason of an improvement to 

19 such property or a contribution to capital of such 

20 corporation— 

21 ‘‘(A) such addition shall never be taken 

22 into account under subsection (c)(1)(A) if the 

23 aggregate amount thereof during the taxable 

24 year with respect to such property or stock is 

25 less than $1,000, and 


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•S 4537 IS

1 ‘‘(B) such addition shall be treated as a 

2 separate asset acquired at the close of such tax3 able year if the aggregate amount thereof dur4 ing the taxable year with respect to such prop5 erty or stock is $1,000 or more. 

6 A rule similar to the rule of the preceding sentence 

7 shall apply to any other portion of an asset to the 

8 extent that separate treatment of such portion is ap9 propriate to carry out the purposes of this section. 

10 ‘‘(2) ASSETS WHICH ARE NOT INDEXED ASSETS

11 THROUGHOUT HOLDING PERIOD.—The applicable in12 flation adjustment shall be appropriately reduced for 

13 periods during which the asset was not an indexed 

14 asset. 

15 ‘‘(3) TREATMENT OF CERTAIN DISTRIBU16 TIONS.—A distribution with respect to stock in a 

17 corporation which is not a dividend shall be treated 

18 as a disposition. 

19 ‘‘(4) SECTION CANNOT INCREASE ORDINARY

20 LOSS.—To the extent that (but for this paragraph) 

21 this section would create or increase a net ordinary 

22 loss to which section 1231(a)(2) applies or an ordi23 nary loss to which any other provision of this title 

24 applies, such provision shall not apply. The taxpayer 

25 shall be treated as having a long-term capital loss in 


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•S 4537 IS

1 an amount equal to the amount of the ordinary loss 

2 to which the preceding sentence applies. 

3 ‘‘(5) ACQUISITION DATE WHERE THERE HAS

4 BEEN PRIOR APPLICATION OF SUBSECTION (a)(1) 

5 WITH RESPECT TO THE TAXPAYER.—If there has 

6 been a prior application of subsection (a)(1) to an 

7 asset while such asset was held by the taxpayer, the 

8 date of acquisition of such asset by the taxpayer 

9 shall be treated as not earlier than the date of the 

10 most recent such prior application. 

11 ‘‘(j) REGULATIONS.—The Secretary shall prescribe 

12 such regulations as may be necessary or appropriate to 

13 carry out the purposes of this section.’’. 

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

15 for part II of subchapter O of chapter 1 of the Internal 

16 Revenue Code of 1986 is amended by striking the item 

17 relating to section 1023 and by inserting after the item 

18 relating to section 1022 the following new item: 

‘‘Sec. 1023. Indexing of certain assets for purposes of determining gain or loss. 

‘‘Sec. 1024. Cross references.’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to indexed assets acquired by the 

21 taxpayer after December 31, 2020, in taxable years ending 

22 after such date. 


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1 SEC. 304. RETIREMENT FREEDOM. 

2 Any individual who is otherwise entitled to benefits 

3 under part A of title XVIII of the Social Security Act may 

4 elect (in such form and manner as may be specified by 

5 the Secretary of Health and Human Services) to opt out 

6 of such entitlement. Notwithstanding any other provision 

7 of law, in the case of an individual who makes such an 

8 election, such individual— 

9 (1) may (in such form and manner as may be 

10 specified by the Secretary) subsequently choose to 

11 end such election and opt back into such entitlement 

12 (in accordance with a process determined by the 

13 Secretary) without being subject to any penalty; 

14 (2) shall not be required to opt out of benefits 

15 under title II of such Act as a condition for making 

16 such election; and 

17 (3) shall not be required to repay any amount 

18 paid under such part A for items and services fur19 nished prior to making such election. 

20 TITLE IV—FOR OUR CHILDREN: 

21 SAFELY RETURNING KIDS TO 

22 SCHOOL 

23 SEC. 401. EDUCATION FREEDOM SCHOLARSHIPS AND OP24 PORTUNITY. 

25 (a) EMERGENCY EDUCATION FREEDOM GRANTS.— 

26 (1) DEFINITIONS.—In this subsection: 


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1 (A) DEFINITIONS FROM THE INTERNAL

2 REVENUE CODE OF 1986.—The definitions in 

3 section 25E(c) of the Internal Revenue Code of 

4 1986, as added by subsection (b), shall apply to 

5 this subsection, except as otherwise provided. 

6 (B) EMERGENCY EDUCATION FREEDOM

7 GRANT FUNDS.—The term ‘‘emergency edu8 cation freedom grant funds’’ means the amount 

9 of funds available under paragraph (2)(A) for 

10 this subsection that are not reserved under 

11 paragraph (3)(A)(i). 

12 (C) SECRETARY.—The term ‘‘Secretary’’ 

13 means the Secretary of Education. 

14 (D) STATE.—The term ‘‘State’’ means 

15 each of the 50 States, the District of Columbia, 

16 and the Commonwealth of Puerto Rico. 

17 (2) GRANTS.— 

18 (A) PROGRAM AUTHORIZED.—From any 

19 amounts appropriated for section 18003 of divi20 sion B of the CARES Act (Public Law 116– 

21 136) on or after the date of enactment of this 

22 Act, the Secretary shall, notwithstanding any 

23 other provision of title XVIII of division B of 

24 the CARES Act, use 10 percent of such 

25 amounts to carry out paragraph (3) and award 


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•S 4537 IS

1 emergency education freedom grants to States 

2 with approved applications, in order to enable 

3 the States to award subgrants to eligible schol4 arship-granting organizations under paragraph 

5 (4). 

6 (B) TIMING.—The Secretary shall make 

7 the allotments required under this paragraph by 

8 not later than 30 days after the date of enact9 ment of this Act. 

10 (3) RESERVATION AND ALLOTMENTS.— 

11 (A) IN GENERAL.—From the amounts 

12 made available under paragraph (2)(A), the 

13 Secretary shall— 

14 (i) reserve— 

15 (I) one-half of 1 percent for allot16 ments for the United States Virgin Is17 lands, Guam, American Samoa, and 

18 the Commonwealth of the Northern 

19 Mariana Islands, to be distributed 

20 among those outlying areas on the 

21 basis of their relative need, as deter22 mined by the Secretary, in accordance 

23 with the purpose of this subsection; 

24 and 


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•S 4537 IS

1 (II) one-half of 1 percent of such 

2 amounts for the Secretary of the Inte3 rior, acting through the Bureau of In4 dian Education, to be used to provide 

5 subgrants described in paragraph (4) 

6 to eligible scholarship-granting organi7 zations that serve students attending 

8 elementary schools or secondary 

9 schools operated or funded by the Bu10 reau of Indian Education; and 

11 (ii) subject to subparagraph (B), allot 

12 each State that submits an approved appli13 cation under this subsection the sum of— 

14 (I) the amount that bears the 

15 same relation to 20 percent of the 

16 emergency education freedom grant 

17 funds as the number of individuals 

18 aged 5 through 17 in the State, as de19 termined by the Secretary on the 

20 basis of the most recent satisfactory 

21 data, bears to the number of those in22 dividuals, as so determined, in all 

23 such States that submitted approved 

24 applications; and 


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•S 4537 IS

1 (II) an amount that bears the 

2 same relationship to 80 percent of the 

3 emergency education freedom grant 

4 funds as the number of individuals 

5 aged 5 through 17 from families with 

6 incomes below the poverty line in the 

7 State, as determined by the Secretary 

8 on the basis of the most recent satis9 factory data, bears to the number of 

10 those individuals, as so determined, in 

11 all such States that submitted ap12 proved applications. 

13 (B) MINIMUM ALLOTMENT.—No State 

14 shall receive an allotment under this paragraph 

15 for a fiscal year that is less than one-half of 1 

16 percent of the emergency education freedom 

17 grant funds available for such fiscal year. 

18 (4) SUBGRANTS TO ELIGIBLE SCHOLARSHIP19 GRANTING ORGANIZATIONS.— 

20 (A) IN GENERAL.—A State that receives 

21 an allotment under this subsection shall use the 

22 allotment to award subgrants, on a basis deter23 mined appropriate by the State, to eligible 

24 scholarship-granting organizations in the State. 

25 (B) INITIAL TIMING.— 


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•S 4537 IS

1 (i) STATES WITH EXISTING TAX

2 CREDIT SCHOLARSHIP PROGRAM.—Not 

3 later than 30 days after receiving an allot4 ment under paragraph (3)(A)(ii), a State 

5 with an existing, as of the date of applica6 tion for an allotment under this subsection, 

7 tax credit scholarship program shall use 

8 not less than 50 percent of the allotment 

9 to award subgrants to eligible scholarship10 granting organizations in the State. 

11 (ii) STATES WITHOUT TAX CREDIT

12 SCHOLARSHIP PROGRAMS.—By not later 

13 than 60 days after receiving an allotment 

14 under paragraph (3)(A)(ii), a State with15 out a tax credit scholarship program shall 

16 use not less than 50 percent of the allot17 ment to award subgrants to eligible schol18 arship-granting organizations in the State. 

19 (C) USES OF FUNDS.—An eligible scholar20 ship-granting organization that receives a 

21 subgrant under this paragraph— 

22 (i) may reserve not more than 5 per23 cent of the subgrant funds for public out24 reach, student and family support activiVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00167 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 ties, and administrative expenses related to 

2 the subgrant; and 

3 (ii) shall use not less than 95 percent 

4 of the subgrant funds to provide qualifying 

5 scholarships for qualified expenses only to 

6 individual elementary school and secondary 

7 school students who reside in the State in 

8 which the eligible scholarship-granting or9 ganization is recognized. 

10 (5) REALLOCATION.—A State shall return to 

11 the Secretary any amounts of the allotment received 

12 under this subsection that the State does not award 

13 as subgrants under paragraph (4) by March 30, 

14 2021, and the Secretary shall reallocate such funds 

15 to the remaining eligible States in accordance with 

16 paragraph (3)(A)(ii). 

17 (6) RULES OF CONSTRUCTION.—The rules of 

18 construction under section 25E(d) of the Internal 

19 Revenue Code of 1986, as added by subsection (b), 

20 shall apply to this subsection in the same manner as 

21 such rules apply to section 25E of such Code, as so 

22 added. 

23 (b) TAX CREDITS FOR CONTRIBUTIONS TO ELIGIBLE

24 SCHOLARSHIP-GRANTING ORGANIZATIONS.— 


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1 (1) CREDIT FOR INDIVIDUALS.—Subpart A of 

2 part IV of subchapter A of chapter 1 of the Internal 

3 Revenue Code of 1986 is amended by adding after 

4 section 25D the following new section: 

5 ‘‘SEC. 25E. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP6 GRANTING ORGANIZATIONS. 

7 ‘‘(a) ALLOWANCE OF CREDIT.—Subject to section 

8 401(c)(3) of the RECOVERY Act, in the case of an indi9 vidual, there shall be allowed as a credit against the tax 

10 imposed by this chapter for the taxable year an amount 

11 equal to the sum of any qualified contributions made by 

12 the taxpayer during the taxable year. 

13 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

14 subsection (a) for any taxable year shall not exceed 10 

15 percent of the taxpayer’s adjusted gross income for the 

16 taxable year. 

17 ‘‘(c) DEFINITIONS.—For purposes of this section— 

18 ‘‘(1) ELIGIBLE SCHOLARSHIP-GRANTING ORGA19 NIZATION.—The term ‘eligible scholarship-granting 

20 organization’ means— 

21 ‘‘(A) an organization that— 

22 ‘‘(i) is described in section 501(c)(3) 

23 and exempt from taxation under section 

24 501(a), 


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1 ‘‘(ii) provides qualifying scholarships 

2 to individual elementary and secondary 

3 students who— 

4 ‘‘(I) reside in the State in which 

5 the eligible scholarship-granting orga6 nization is recognized, or 

7 ‘‘(II) in the case of the Bureau of 

8 Indian Education, are members of a 

9 federally recognized tribe, 

10 ‘‘(iii) a State identifies to the Sec11 retary as an eligible scholarship-granting 

12 organization under section 401(c)(3)(E)(ii) 

13 of the RECOVERY Act, 

14 ‘‘(iv) allocates at least 90 percent of 

15 qualified contributions to qualifying schol16 arships on an annual basis, and 

17 ‘‘(v) provides qualifying scholarships 

18 to— 

19 ‘‘(I) more than 1 eligible student, 

20 ‘‘(II) more than 1 eligible family, 

21 and 

22 ‘‘(III) different eligible students 

23 attending more than 1 education pro24 vider, or 

25 ‘‘(B) an organization that— 


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1 ‘‘(i) is described in section 501(c)(3) 

2 and exempt from taxation under section 

3 501(a), and 

4 ‘‘(ii) pursuant to State law, was able, 

5 as of January 1, 2021, to receive contribu6 tions that are eligible for a State tax credit 

7 if such contributions are used by the orga8 nization to provide scholarships to indi9 vidual elementary and secondary students, 

10 including scholarships for attending private 

11 schools. 

12 ‘‘(2) QUALIFIED CONTRIBUTION.—The term 

13 ‘qualified contribution’ means a contribution of cash 

14 to any eligible scholarship-granting organization. 

15 ‘‘(3) QUALIFIED EXPENSE.—The term ‘quali16 fied expense’ means any educational expense that 

17 is— 

18 ‘‘(A) for an individual student’s elementary 

19 or secondary education, as recognized by the 

20 State, or 

21 ‘‘(B) for the secondary education compo22 nent of an individual elementary or secondary 

23 student’s career and technical education, as de24 fined by section 3(5) of the Carl D. Perkins CaVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00171 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 reer and Technical Education Act of 2006 (20 

2 U.S.C. 2302(5)). 

3 ‘‘(4) QUALIFYING SCHOLARSHIP.—The term 

4 ‘qualifying scholarship’ means a scholarship granted 

5 by an eligible scholarship-granting organization to 

6 an individual elementary or secondary student for a 

7 qualified expense. 

8 ‘‘(5) STATE.—The term ‘State’ means each of 

9 the 50 States, the District of Columbia, the Com10 monwealth of Puerto Rico, the outlying areas (as de11 fined in section 1121(c) of the Elementary and Sec12 ondary Education Act of 1965 (20 U.S.C. 6331(c)), 

13 and the Department of the Interior (acting through 

14 the Bureau of Indian Education). 

15 ‘‘(d) RULES OF CONSTRUCTION.— 

16 ‘‘(1) IN GENERAL.—A qualifying scholarship 

17 awarded to a student from the proceeds of a quali18 fied contribution under this section shall not be con19 sidered assistance to the school or other educational 

20 provider that enrolls, or provides educational services 

21 to, the student or the student’s parents. 

22 ‘‘(2) EXCLUSION FROM INCOME.—Gross income 

23 shall not include any amount received by an indi24 vidual as a qualifying scholarship and such amount 

25 shall not be taken into account as income or reVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00172 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 sources for purposes of determining the eligibility of 

2 such individual or any other individual for benefits 

3 or assistance, or the amount or extent of such bene4 fits or assistance, under any Federal program or 

5 under any State or local program financed in whole 

6 or in part with Federal funds. 

7 ‘‘(3) PROHIBITION OF CONTROL OVER NON8 PUBLIC EDUCATION PROVIDERS.— 

9 ‘‘(A)(i) Nothing in this section shall be 

10 construed to permit, allow, encourage, or au11 thorize any Federal control over any aspect of 

12 any private, religious, or home education pro13 vider, whether or not a home education provider 

14 is treated as a private school or home school 

15 under State law. 

16 ‘‘(ii) This section shall not be construed to 

17 exclude private, religious, or home education 

18 providers from participation in programs or 

19 services under this section. 

20 ‘‘(B) Nothing in this section shall be con21 strued to permit, allow, encourage, or authorize 

22 an entity submitting a list of eligible scholar23 ship-granting organizations on behalf of a State 

24 pursuant to section 401(c)(3)(E) of the RE25 COVERY Act to mandate, direct, or control 


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1 any aspect of a private or home education pro2 vider, regardless of whether or not a home edu3 cation provider is treated as a private school 

4 under State law. 

5 ‘‘(C) No participating State or entity act6 ing on behalf of a State pursuant to section 

7 401(c)(3)(E) of the RECOVERY Act shall ex8 clude, discriminate against, or otherwise dis9 advantage any education provider with respect 

10 to programs or services under this section based 

11 in whole or in part on the provider’s religious 

12 character or affiliation, including religiously 

13 based or mission-based policies or practices. 

14 ‘‘(4) PARENTAL RIGHTS TO USE SCHOLAR15 SHIPS.—No participating State or entity acting on 

16 behalf of a State pursuant to section 401(c)(3)(E) 

17 of the RECOVERY Act shall disfavor or discourage 

18 the use of qualifying scholarships for the purchase 

19 of elementary and secondary education services, in20 cluding those services provided by private or non21 profit entities, such as faith-based providers. 

22 ‘‘(5) STATE AND LOCAL AUTHORITY.—Nothing 

23 in this section shall be construed to modify a State 

24 or local government’s authority and responsibility to 

25 fund education. 


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1 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—The Secretary 

2 shall prescribe such regulations or other guidance to en3 sure that the sum of the tax benefits provided by Federal, 

4 State, or local law for a qualified contribution receiving 

5 a Federal tax credit in any taxable year does not exceed 

6 the sum of the qualified contributions made by the tax7 payer for the taxable year. 

8 ‘‘(f) CARRYFORWARD OF CREDIT.—If a tax credit al9 lowed under this section is not fully used within the appli10 cable taxable year because of insufficient tax liability on 

11 the part of the taxpayer, the unused amount may be car12 ried forward for a period not to exceed 5 years. 

13 ‘‘(g) ELECTION.—This section shall apply to a tax14 payer for a taxable year only if the taxpayer elects to have 

15 this section apply for such taxable year. 

16 ‘‘(h) ALTERNATIVE MINIMUM TAX.—For purposes of 

17 calculating the alternative minimum tax under section 55, 

18 a taxpayer may use any credit received for a qualified con19 tribution under this section.’’. 

20 (2) CLERICAL AMENDMENT.—The table of sec21 tions for subpart A of part IV of subchapter A of 

22 chapter 1 of the Internal Revenue Code of 1986 is 

23 amended by inserting after the item relating to sec24 tion 25D the following new item: 

‘‘Sec. 25E. Contributions to eligible scholarship-granting organizations.’’. 


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1 (3) CREDIT FOR CORPORATIONS.—Subpart D 

2 of part IV of subchapter A of chapter 1 of the Inter3 nal Revenue Code of 1986 is amended by adding at 

4 the end the following new section: 

5 ‘‘SEC. 45U. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP6 GRANTING ORGANIZATIONS. 

7 ‘‘(a) ALLOWANCE OF CREDIT.—Subject to section 

8 401(c)(3) of the RECOVERY Act, for purposes of section 

9 38, in the case of a domestic corporation, there shall be 

10 allowed as a credit against the tax imposed by this chapter 

11 for the taxable year an amount equal to the sum of any 

12 qualified contributions (as defined in section 25E(c)(2)) 

13 made by such corporation taxpayer during the taxable 

14 year. 

15 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

16 subsection (a) for any taxable year shall not exceed 5 per17 cent of the taxable income (as defined in section 

18 170(b)(2)(D)) of the domestic corporation for such taxable 

19 year. 

20 ‘‘(c) ADDITIONAL PROVISIONS.—For purposes of this 

21 section, any qualified contributions made by a domestic 

22 corporation shall be subject to the provisions of section 

23 25E (including subsection (d) of such section), to the ex24 tent applicable. 


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1 ‘‘(d) ELECTION.—This section shall apply to a tax2 payer for a taxable year only if the taxpayer elects to have 

3 this section apply for such taxable year.’’. 

4 (4) CREDIT PART OF GENERAL BUSINESS

5 CREDIT.—Section 38(b) is amended— 

6 (A) by striking ‘‘plus’’ at the end of para7 graph (32); 

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

9 paragraph (33) and inserting ‘‘, plus’’; and 

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

11 paragraph: 

12 ‘‘(34) the credit for qualified contributions de13 termined under section 45U(a).’’. 

14 (5) CLERICAL AMENDMENT.—The table of sec15 tions for subpart D of part IV of subchapter A of 

16 chapter 1 is amended by adding at the end the fol17 lowing new item: 

‘‘Sec. 45U. Contributions to eligible scholarship-granting organizations.’’. 

18 (6) EFFECTIVE DATE.—The amendments made 

19 by this subsection shall apply to taxable years begin20 ning after December 31, 2020. 

21 (c) EDUCATION FREEDOM SCHOLARSHIPS WEB POR22 TAL AND ADMINISTRATION.— 

23 (1) IN GENERAL.—The Secretary of the Treas24 ury shall, in coordination with the Secretary of EduVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00177 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 cation, establish, host, and maintain a web portal 

2 that— 

3 (A) lists all eligible scholarship-granting 

4 organizations; 

5 (B) enables a taxpayer to make a quali6 fying contribution to 1 or more eligible scholar7 ship-granting organizations and to immediately 

8 obtain both a pre-approval of a tax credit for 

9 that contribution and a receipt for tax filings; 

10 (C) provides information about the tax 

11 benefits under sections 25E and 45U of the In12 ternal Revenue Code of 1986; and 

13 (D) enables a State to submit and update 

14 information about its programs and its eligible 

15 scholarship-granting organizations for informa16 tional purposes only, including information 

17 on— 

18 (i) student eligibility; 

19 (ii) allowable educational expenses; 

20 (iii) the types of allowable education 

21 providers; 

22 (iv) the percentage of funds an orga23 nization may use for program administra24 tion; and 


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•S 4537 IS

1 (v) the percentage of total contribu2 tions the organization awards in a calendar 

3 year. 

4 (2) NONPORTAL CONTRIBUTIONS.—A taxpayer 

5 may opt to make a contribution directly to an eligi6 ble scholarship-granting organization, instead of 

7 through the web portal described in paragraph (1), 

8 provided that the taxpayer, or the eligible scholar9 ship-granting organization on behalf of the taxpayer, 

10 applies for, and receives, pre-approval for a tax cred11 it from the Secretary of the Treasury in coordina12 tion with the Secretary of Education. 

13 (3) NATIONAL AND STATE LIMITATIONS ON

14 CREDITS.— 

15 (A) NATIONAL LIMITATION.—For each fis16 cal year, the total amount of qualifying con17 tributions for which a credit is allowed under 

18 sections 25E and 45U of the Internal Revenue 

19 Code of 1986 shall not exceed $5,000,000,000. 

20 (B) ALLOCATION OF LIMITATION.— 

21 (i) INITIAL ALLOCATIONS.—For each 

22 calendar year, with respect to the limita23 tion under subparagraph (A), the Sec24 retary of the Treasury, in consultation 

25 with the Secretary of Education, shall— 


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1 (I) allocate to each State an 

2 amount equal to the sum of the quali3 fying contributions made in the State 

4 in the previous year; and 

5 (II) from any amounts remaining 

6 following allocations made under sub7 clause (I), allocate to each partici8 pating State an amount equal to the 

9 sum of— 

10 (aa) an amount that bears 

11 the same relationship to 20 per12 cent of such remaining amount 

13 as the number of individuals 

14 aged 5 through 17 in the State, 

15 as determined by the Secretary of 

16 Education on the basis of the 

17 most recent satisfactory data, 

18 bears to the number of those in19 dividuals in all such States, as so 

20 determined; and 

21 (bb) an amount that bears 

22 the same relationship to 80 per23 cent of such remaining amount 

24 as the number of individuals 

25 aged 5 through 17 from families 


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1 with incomes below the poverty 

2 line in the State, as determined 

3 by the Secretary of Education, on 

4 the basis of the most recent sat5 isfactory data, bears to the num6 ber of those individuals in all 

7 such States, as so determined. 

8 (ii) MINIMUM ALLOCATION.—Notwith9 standing clause (i), no State receiving an 

10 allocation under this subsection may re11 ceive less than one-half of 1 percent of the 

12 amount allocated for a fiscal year. 

13 (iii) ALTERNATIVE ALLOCATION.— 

14 (I) IN GENERAL.—Not later than 

15 the end of the fifth year of the pro16 gram or 1 year after the end of the 

17 first fiscal year for which the total 

18 amount of credits claimed under sec19 tion 25E and section 45U of the In20 ternal Revenue Code of 1986 is 

21 $2,500,000,000 or more, whichever 

22 comes first, the Secretary of the 

23 Treasury, in consultation with the 

24 Secretary of Education, shall, by reg25 ulation, provide for an alternative alVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00181 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 location method that shall take effect 

2 beginning with the first fiscal year 

3 after such regulation takes effect. 

4 (II) ALTERNATIVE ALLOCATION

5 METHOD.—The alternative allocation 

6 method shall be expressed as a for7 mula based on a combination of the 

8 following data for each State, as re9 ported by the State to the Secretary 

10 of the Treasury: 

11 (aa) The relative percentage 

12 of students in the State who re13 ceive an elementary or secondary 

14 scholarship through a State pro15 gram that is financed through 

16 State tax-credited donations or 

17 appropriations and that permits 

18 the elementary or secondary 

19 scholarship to be used to attend 

20 a private school. 

21 (bb) The total amount of all 

22 elementary and secondary schol23 arships awarded through a State 

24 program that is financed through 

25 State tax-credited donations or 


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1 appropriations compared to the 

2 total amount of current State 

3 and local expenditures for free 

4 public education in the State. 

5 (III) ALLOCATION FORMULA.— 

6 For any fiscal year to which subclause 

7 (I) applies, the Secretary of the 

8 Treasury, in consultation with the 

9 Secretary of Education, shall— 

10 (aa) for each State, allocate 

11 an amount equal to the sum of 

12 the qualifying contributions made 

13 in the State in the previous year; 

(bb) allocate 2 14 ⁄3 of the re15 maining amount (after applica16 tion of item (aa)) of the national 

17 limitation for that year using the 

18 alternative allocation method 

19 under subclause (II); and 

(cc) allocate 1 20 ⁄3 of the re21 maining amount (after applica22 tion of item (aa) and (bb)) in ac23 cordance with clause (i)(II). 

24 (IV) INELIGIBILITY.—For any 

25 fiscal year to which subclause (I) apVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00183 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 plies, a State that does not provide 

2 the Secretary of the Treasury with in3 formation described in subclause (II) 

4 is not eligible to receive an allocation 

5 through the alternative allocation 

6 method under such subclause. 

7 (C) ALLOWABLE PARTNERSHIPS.—A State 

8 may choose to administer the allocation it re9 ceives under subparagraph (B) in partnership 

10 with 1 or more States, provided that the eligible 

11 scholarship-granting organizations in each part12 ner State serve students who reside in all 

13 States in the partnership. 

14 (D) TOTAL ALLOCATION.—A State’s allo15 cation, for any fiscal year, is the sum of the 

16 amount determined for such State under 

17 clauses (i) and (ii) of subparagraph (B), except 

18 as provided in subparagraph (B)(iii). 

19 (E) ALLOCATION AND ADJUSTMENTS.— 

20 (i) INITIAL ALLOCATION TO

21 STATES.—Not later than November 1 of 

22 the year preceding a year for which there 

23 is a national limitation on credits under 

24 subparagraph (A) (referred to in this sub25 section as the ‘‘applicable year’’), or as 


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1 early as practicable with respect to the 

2 first year, the Secretary of the Treasury 

3 shall announce the State allocations under 

4 subparagraph (B) for the applicable year. 

5 (ii) LIST OF ELIGIBLE SCHOLARSHIP6 GRANTING ORGANIZATIONS.— 

7 (I) IN GENERAL.—Not later than 

8 January 1 of each applicable year, or 

9 as early as practicable with respect to 

10 the first year, each State shall provide 

11 the Secretary of the Treasury a list of 

12 eligible scholarship-granting organiza13 tions, including a certification that the 

14 entity submitting the list on behalf of 

15 the State has the authority to perform 

16 this function. 

17 (II) RULE OF CONSTRUCTION.— 

18 Neither this subsection nor any other 

19 Federal law shall be construed as lim20 iting the entities that may submit the 

21 list on behalf of a State. 

22 (iii) REALLOCATION OF UNCLAIMED

23 CREDITS.—The Secretary of the Treasury 

24 shall reallocate a State’s allocation to other 


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1 States, in accordance with subparagraph 

2 (B), if the State— 

3 (I) chooses not to identify schol4 arship-granting organizations under 

5 clause (ii) in any applicable year; or 

6 (II) does not have an existing eli7 gible scholarship-granting organiza8 tion. 

9 (iv) REALLOCATION.—On or after 

10 April 1 of any applicable year, the Sec11 retary of the Treasury may reallocate, to 1 

12 or more other States that have eligible 

13 scholarship-granting organizations in the 

14 States, without regard to subparagraph 

15 (B), the allocation of a State for which the 

16 State’s allocation has not been claimed. 

17 (4) DEFINITIONS.—Any term used in this sub18 section which is also used in section 25E of the In19 ternal Revenue Code of 1986 shall have the same 

20 meaning as when used in such section. 

21 SEC. 402. HELPING PARENTS EDUCATE CHILDREN DURING 

22 THE CORONAVIRUS PANDEMIC. 

23 (a) IN GENERAL.—Section 529(c)(7) of the Internal 

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


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1 ‘‘(7) TREATMENT OF ELEMENTARY AND SEC2 ONDARY TUITION.—Any reference in this section to 

3 the term ‘qualified higher education expense’ shall 

4 include a reference to the following expenses in con5 nection with enrollment or attendance at, or for stu6 dents enrolled at or attending, an elementary or sec7 ondary public, private, or religious school: 

8 ‘‘(A) Tuition. 

9 ‘‘(B) Curriculum and curricular materials. 

10 ‘‘(C) Books or other instructional mate11 rials. 

12 ‘‘(D) Online educational materials. 

13 ‘‘(E) Tuition for tutoring or educational 

14 classes outside of the home, including at a tu15 toring facility, but only if the tutor or instruc16 tor is not related to the student and— 

17 ‘‘(i) is licensed as a teacher in any 

18 State, 

19 ‘‘(ii) has taught at an eligible edu20 cational institution, or 

21 ‘‘(iii) is a subject matter expert in the 

22 relevant subject. 

23 ‘‘(F) Fees for a nationally standardized 

24 norm-referenced achievement test, an advanced 


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1 placement examination, or any examinations re2 lated to college or university admission. 

3 ‘‘(G) Fees for dual enrollment in an insti4 tution of higher education. 

5 ‘‘(H) Educational therapies for students 

6 with disabilities provided by a licensed or ac7 credited practitioner or provider, including oc8 cupational, behavioral, physical, and speech-lan9 guage therapies. 

10 Such term shall include expenses for the purposes 

11 described in subparagraphs (B), (C), (D), (E), and 

12 (H) in connection with a homeschool (whether treat13 ed as a homeschool or a private school for purposes 

14 of applicable State law).’’. 

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

16 subsection (a) shall apply to distributions made after the 

17 date of the enactment of this Act. 

18 (c) ROLLOVERS FROM CERTAIN RETIREMENT

19 PLANS.—In the case of a distribution from an eligible re20 tirement plan described in clause (i), (ii), or (iii) of section 

21 402(c)(8)(B) of the Internal Revenue Code of 1986 after 

22 February 29, 2020, and before January 1, 2021— 

23 (1) section 72(t) of such Code shall not apply 

24 to such distribution; 


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1 (2) such distribution shall be treated as meeting 

2 the requirements of section 401(k)(2)(B)(i), if appli3 cable; and 

4 (3) such distribution shall be treated as having 

5 been contributed in a direct trustee-to-trustee trans6 fer within 60 days of the distribution for purposes 

7 of section 401(a)(31) or 408(d)(3), whichever is ap8 plicable, if 

9 within 60 days of such distribution, an amount equal to 

10 the amount of such distribution is contributed to a quali11 fied tuition program under section 529 of the Internal 

12 Revenue Code of 1986. 

13 SEC. 403. SAFE SCHOOL STUDENT PROTECTIVE EQUIP14 MENT TAX CREDIT. 

15 (a) IN GENERAL.—In the case of an individual, there 

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

17 subtitle A of the Internal Revenue Code of 1986 an 

18 amount equal to the lesser of— 

19 (1) the sum of any eligible expenses paid or in20 curred by the taxpayer during the taxable year, or 

21 (2) $500. 

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

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

24 of part IV of subchapter A of chapter 1 of the Internal 

25 Revenue Code of 1986. 


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1 (c) DEFINITIONS.—For purposes of this section— 

2 (1) ELIGIBLE EXPENSES.—The term ‘‘eligible 

3 expenses’’ means any expenses which are paid or in4 curred by the taxpayer— 

5 (A) for any equipment or products which 

6 are used by a qualified student to prevent such 

7 student from contracting or transmitting 

8 COVID–19, including masks, gloves, and dis9 infectants, and 

10 (B) before January 1, 2022. 

11 (2) QUALIFIED STUDENT.—The term ‘‘qualified 

12 student’’ means an individual who— 

13 (A) is a qualifying child (as defined in sec14 tion 152(c) of the Internal Revenue Code of 

15 1986) of the taxpayer, and 

16 (B) attends an elementary school or sec17 ondary school (as such terms are defined in sec18 tion 8101 of the Elementary and Secondary 

19 Education Act of 1965 (20 U.S.C. 7801)) 

20 which, during the school year beginning with or 

21 within the taxable year, is operating in a man22 ner which is substantially similar to the manner 

23 in which such school operated during the school 

24 year which began in 2018. 


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1 (d) REGULATIONS.—The Secretary of the Treasury 

2 (or the Secretary’s delegate), in coordination with the Sec3 retary of Education, shall prescribe such regulations or 

4 other guidance as may be necessary to carry out the pur5 poses of this section, including any such regulations or 

6 guidance as are deemed necessary to allow schools to oper7 ate in a manner which satisfies the requirements described 

8 in subsection (c)(2)(B). 

9 (e) APPLICATION.—This section shall only apply to 

10 amounts paid or incurred in taxable years beginning after 

11 December 31, 2019. 

12 TITLE V—DRIVING COVID CURES 

13 & TREATMENT INNOVATION 

14 SEC. 501. RESULTS FOR CORONAVIRUS PATIENTS. 

15 The Federal Food, Drug, and Cosmetic Act is amend16 ed by inserting after section 524A of such Act (21 U.S.C. 

17 360n–1) the following: 

18 ‘‘SEC. 524B. RECIPROCAL MARKETING APPROVAL. 

19 ‘‘(a) IN GENERAL.—A covered product with recip20 rocal marketing approval in effect under this section is 

21 deemed to be subject to an application or premarket notifi22 cation for which an approval or clearance is in effect under 

23 section 505(c), 510(k), or 515 of this Act or section 

24 351(a) of the Public Health Service Act, as applicable. 


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1 ‘‘(b) ELIGIBILITY.—The Secretary shall, with respect 

2 to a covered product, grant reciprocal marketing approval 

3 if— 

4 ‘‘(1) the sponsor of the covered product submits 

5 a request for reciprocal marketing approval; and 

6 ‘‘(2) the request demonstrates to the Sec7 retary’s satisfaction that— 

8 ‘‘(A) the covered product is authorized to 

9 be lawfully marketed in one or more of the 

10 countries included in the list under section 

11 802(b)(1) or in the United Kingdom for the 

12 treatment or prevention the coronavirus or an13 other disease of epidemic potential; 

14 ‘‘(B) absent reciprocal marketing approval, 

15 the covered product is not approved or cleared 

16 for marketing, as described in subsection (a); 

17 ‘‘(C) the Secretary has not, because of any 

18 concern relating to the safety or effectiveness of 

19 the covered product, rescinded or withdrawn 

20 any such approval or clearance; 

21 ‘‘(D) the authorization to market the cov22 ered product in one or more of the countries in23 cluded in the list under section 802(b)(1) or in 

24 the United Kingdom has not, because of any 

25 concern relating to the safety or effectiveness of 


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1 the covered product, been rescinded or with2 drawn; 

3 ‘‘(E) the covered product is not a banned 

4 device under section 516; and 

5 ‘‘(F) there is a public health or unmet 

6 medical need for the covered product in the 

7 United States. 

8 ‘‘(c) SAFETY AND EFFECTIVENESS.— 

9 ‘‘(1) IN GENERAL.—The Secretary— 

10 ‘‘(A) may decline to grant reciprocal mar11 keting approval under this section with respect 

12 to a covered product if the Secretary affirma13 tively determines that the covered product— 

14 ‘‘(i) is a drug that is not safe and ef15 fective; or 

16 ‘‘(ii) is a device for which there is no 

17 reasonable assurance of safety and effec18 tiveness; and 

19 ‘‘(B) may condition reciprocal marketing 

20 approval under this section on the conduct of 

21 specified postmarket studies, which may include 

22 such studies pursuant to a risk evaluation and 

23 mitigation strategy under section 505–1. 

24 ‘‘(2) REPORT TO CONGRESS.—Upon declining 

25 to grant reciprocal marketing approval under this 


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1 section with respect to a covered product, the Sec2 retary shall— 

3 ‘‘(A) include the denial in a list of such de4 nials for each month; and 

5 ‘‘(B) not later than the end of the respec6 tive month, submit the list to the Committee on 

7 Energy and Commerce of the House of Rep8 resentatives and the Committee on Health, 

9 Education, Labor, and Pensions of the Senate. 

10 ‘‘(d) REQUEST.—A request for reciprocal marketing 

11 approval shall— 

12 ‘‘(1) be in such form, be submitted in such 

13 manner, and contain such information as the Sec14 retary deems necessary to determine whether the cri15 teria listed in subsection (b)(2) are met; and 

16 ‘‘(2) include, with respect to each country in17 cluded in the list under section 802(b)(1) where the 

18 covered product is authorized to be lawfully mar19 keted, as described in subsection (b)(2)(A), an 

20 English translation of the dossier issued by such 

21 country to authorize such marketing. 

22 ‘‘(e) TIMING.—The Secretary shall issue an order 

23 granting, or declining to grant, reciprocal marketing ap24 proval with respect to a covered product not later than 

25 30 days after the Secretary’s receipt of a request under 


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1 subsection (b)(1) for the product. An order issued under 

2 this subsection shall take effect subject to Congressional 

3 disapproval under subsection (g). 

4 ‘‘(f) LABELING; DEVICE CLASSIFICATION.—During 

5 the 30-day period described in subsection (e)— 

6 ‘‘(1) the Secretary and the sponsor of the cov7 ered product shall expeditiously negotiate and final8 ize the form and content of the labeling for a cov9 ered product for which reciprocal marketing ap10 proval is to be granted; and 

11 ‘‘(2) in the case of a device for which reciprocal 

12 marketing approval is to be granted, the Secretary 

13 shall— 

14 ‘‘(A) classify the device pursuant to section 

15 513; and 

16 ‘‘(B) determine whether, absent reciprocal 

17 marketing approval, the device would need to be 

18 cleared pursuant to section 510(k) or approved 

19 pursuant to section 515 to be lawfully marketed 

20 under this Act. 

21 ‘‘(g) CONGRESSIONAL DISAPPROVAL OF FDA OR22 DERS.— 

23 ‘‘(1) IN GENERAL.—A decision of the Secretary 

24 to decline to grant reciprocal marketing approval 


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1 under this section shall not take effect if a joint res2 olution of disapproval of the decision is enacted. 

3 ‘‘(2) PROCEDURE.— 

4 ‘‘(A) IN GENERAL.—Subject to subpara5 graph (B), the procedures described in sub6 sections (b) through (g) of section 802 of title 

7 5, United States Code, shall apply to the con8 sideration of a joint resolution under this sub9 section. 

10 ‘‘(B) TERMS.—For purposes of this sub11 section— 

12 ‘‘(i) the reference to ‘section 

13 801(a)(1)’ in section 802(b)(2)(A) of title 

14 5, United States Code, shall be considered 

15 to refer to subsection (c)(2); and 

16 ‘‘(ii) the reference to ‘section 

17 801(a)(1)(A)’ in section 802(e)(2) of title 

18 5, United States Code, shall be considered 

19 to refer to subsection (c)(2). 

20 ‘‘(3) EFFECT OF CONGRESSIONAL DIS21 APPROVAL.—Reciprocal marketing approval under 

22 this section with respect to the applicable covered 

23 product shall take effect upon enactment of a joint 

24 resolution of disapproval under this subsection. 


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1 ‘‘(h) APPLICABILITY OF RELEVANT PROVISIONS.— 

2 The provisions of this Act shall apply with respect to a 

3 covered product for which reciprocal marketing approval 

4 is in effect to the same extent and in the same manner 

5 as such provisions apply with respect to a product for 

6 which approval or clearance of an application or pre7 market notification under section 505(c), 510(k), or 515 

8 of this Act or section 351(a) of the Public Health Service 

9 Act, as applicable, is in effect. 

10 ‘‘(i) FEES FOR REQUEST.—For purposes of imposing 

11 fees under chapter VII, a request for reciprocal marketing 

12 approval under this section shall be treated as an applica13 tion or premarket notification for approval or clearance 

14 under section 505(c), 510(k), or 515 of this Act or section 

15 351(a) of the Public Health Service Act, as applicable. 

16 ‘‘(j) OUTREACH.—The Secretary shall conduct an 

17 outreach campaign to encourage the sponsors of covered 

18 products that are potentially eligible for reciprocal mar19 keting approval to request such approval. 

20 ‘‘(k) DEFINITIONS.—In this section— 

21 ‘‘(1) the term ‘coronavirus’ means SARS–CoV– 

22 2, COVID–19, or another coronavirus with epidemic 

23 potential; and 

24 ‘‘(2) the term ‘covered product’ means a drug, 

25 biological product, or device that is intended to treat 


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1 or prevent the coronavirus or another disease with 

2 epidemic potential.’’. 

3 SEC. 502. EQUAL ACCESS TO CARE. 

4 (a) IN GENERAL.—Notwithstanding any other provi5 sion of law, during the period described in subsection (b), 

6 in the case of a physician, practitioner, or other health 

7 care provider who is licensed or otherwise legally author8 ized to provide health care services in a primary State, 

9 and who provides such health care services in interstate 

10 commerce through electronic information or telecommuni11 cation technologies to an individual in a secondary State, 

12 the location of the provision of such services shall be 

13 deemed to be the primary State and any requirement that 

14 such physician, practitioner, or other provider obtain a 

15 comparable license or other comparable legal authorization 

16 from the secondary State with respect to the provision of 

17 such services (including requirements relating to the pre18 scribing of drugs in such secondary State) shall not apply. 

19 (b) PERIOD DESCRIBED.—The period described in 

20 this subsection is the period beginning on the date of en21 actment of this Act and ending on the date that is 180 

22 days after the date on which the national emergency de23 clared by the President under the National Emergencies 

24 Act (50 U.S.C. 1601 et seq.) with respect to the 

25 Coronavirus Disease 2019 (COVID–19) ends. 


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1 (c) REVIEW OF REGULATIONS.—The head of each 

2 Federal agency shall review existing guidance and regula3 tions to identify any such guidance or regulations that 

4 may conflict with the provisions of this section. If the head 

5 of an agency finds any such conflict, notwithstanding any 

6 other provision of law, such agency head shall, not later 

7 than 30 days after the date of enactment of this Act, issue 

8 revised guidance or regulations to ensure compliance with 

9 the provisions of this section. 

10 (d) DEFINITIONS.—In this section: 

11 (1) HEALTH CARE SERVICES.—The term 

12 ‘‘health care services’’ shall not include services of 

13 the type for which funding is prohibited under the 

14 requirements contained in Public Law 116–94 as re15 lating to funds for programs authorized under sec16 tions 330 through 340 of the Public Health Service 

17 Act (42 U.S.C. 254 through 256). 

18 (2) PRIMARY STATE.—The term ‘‘primary 

19 State’’ means, with respect to the provision of health 

20 care services by a physician, practitioner, or other 

21 health care provider in interstate commerce through 

22 electronic information or telecommunication tech23 nologies, the State in which such physician, practi24 tioner, or provider is physically located and licensed. 


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1 (3) SECONDARY STATE.—The term ‘‘secondary 

2 State’’ means, with respect to the provision of health 

3 care services by a physician, practitioner, or other 

4 health care provider in interstate commerce through 

5 electronic information or telecommunication tech6 nologies, a State in which such physician, practi7 tioner, or other provider is not physically located or 

8 licensed. 

9 SEC. 503. PANDEMIC HEALTH CARE ACCESS. 

10 (a) IN GENERAL.—For purposes of section 223 of the 

11 Internal Revenue Code of 1986, notwithstanding sub12 section (c)(1) thereof, during the coronavirus emergency 

13 period, any individual who is covered by any health plan, 

14 including a health plan which is not a high deductible 

15 health plan, shall be treated as an eligible individual. 

16 (b) CONTRIBUTION DEADLINE.—An individual who 

17 is treated as an eligible individual for purposes of section 

18 223 of the Internal Revenue Code of 1986 solely by reason 

19 of subsection (a) may make contributions to the health 

20 savings account (as defined in section 223(d) of such 

21 Code) of such individual up to the due date for the return 

22 of Federal income tax for the taxable year which includes 

23 the last day of the coronavirus emergency period. 

24 (c) CORONAVIRUS EMERGENCY PERIOD.—For pur25 poses of this section, the coronavirus emergency period is 


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1 the period beginning on March 13, 2020, and ending on 

2 the later of— 

3 (1) the last day on which the declaration of 

4 emergency involving Federal primary responsibility 

5 determined to exist by the President under section 

6 501(b) of the Robert T. Stafford Disaster Relief and 

7 Emergency Assistance Act (42 U.S.C. 5191(b)) with 

8 respect to the Coronavirus Disease 2019 (COVID– 

9 19) is in effect; or 

10 (2) the last day on which the declaration of na11 tional emergency declared by the President under 

12 the National Emergencies Act (50 U.S.C. 1601 et 

13 seq.) with respect to the Coronavirus Disease 2019 

14 (COVID–19) is in effect. 

15 SEC. 504. BILATERAL COOPERATIVE AGREEMENT. 

16 (a) AUTHORIZATION OF APPROPRIATIONS.—There is 

17 authorized to be appropriated to the Secretary of Health 

18 and Human Services $4,000,000 for each of fiscal years 

19 2021 through 2023 for a bilateral cooperative program 

20 with the Government of Israel for awarding grants for the 

21 development of health technologies, including such tech22 nologies described in subsection (b), subject to subsection 

23 (c), with an emphasis on collaboratively advancing the use 

24 of technology, personalized medicine, and data in relation 

25 to COVID–19. 


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1 (b) TYPES OF HEALTH TECHNOLOGIES.—The health 

2 technologies described in this subsection shall include 

3 technologies such as artificial intelligence, sensors, moni4 toring devices, drugs and vaccinations, respiratory assist 

5 devices, diagnostic tests, telemedicine, and remote moni6 toring. 

7 (c) RESTRICTIONS ON FUNDING.—The funding 

8 under subsection (a) is subject to a matching contribution 

9 from the Government of Israel. 

10 (d) OPTION FOR ESTABLISHING NEW PROGRAM.— 

11 The amounts appropriated under subsection (a) may be— 

12 (1) for a bilateral program with the Govern13 ment of Israel that is in existence on the day before 

14 the date of enactment of this Act for the purposes 

15 described in such subsection; or 

16 (2) for a bilateral program with the Govern17 ment of Israel that is established after the date of 

18 enactment of this Act by the Secretary of Health 

19 and Human Services, in consultation with the Sec20 retary of State, in accordance with the Agreement 

21 between the Government of the United States of 

22 America and the Government of the State of Israel 

23 on Cooperation in Science and Technology for 

24 Homeland Security Matters, done at Jerusalem May 


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1 29, 2008 (or a successor agreement), for the pur2 poses described in subsection (a). 

3 SEC. 505. PRICE TRANSPARENCY REQUIREMENTS. 

4 (a) HOSPITALS.—Section 2718(e) of the Public 

5 Health Service Act (42 U.S.C. 300gg–18(e)) is amend6 ed— 

7 (1) by striking ‘‘Each hospital’’ and inserting 

8 the following: 

9 ‘‘(1) IN GENERAL.—Each hospital’’; 

10 (2) by inserting ‘‘, in a machine-readable for11 mat, via open application program interfaces 

12 (APIs)’’ after ‘‘a list’’; 

13 (3) by inserting ‘‘, along with such additional 

14 information as the Secretary may require with re15 spect to such charges for purposes of promoting 

16 public awareness of hospital pricing in advance of 

17 receiving a hospital item or service’’ before the pe18 riod; and 

19 (4) by adding at the end the following: 

20 ‘‘(2) DEFINITION OF STANDARD CHARGES.— 

21 Notwithstanding any other provision of law, for pur22 poses of paragraph (1), the term ‘standard charges’ 

23 means the rates hospitals, including providers or en24 tities that contract with or practice at a hospital, 

25 charge for all items and services at a minimum, 


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1 chargemaster rates, rates that hospitals negotiate 

2 with third-party payors across all plans, including 

3 those related to a patient’s specific plan, discounted 

4 cash prices, and other rates determined by the Sec5 retary. 

6 ‘‘(3) ENFORCEMENT.—In addition to any other 

7 enforcement actions or penalties that may apply 

8 under subsection (b)(3) or another provision of law, 

9 a hospital that fails to provide the information re10 quired by this subsection and has not completed a 

11 corrective action plan to comply with the require12 ments of such subsection shall be subject to a civil 

13 monetary penalty of an amount not to exceed $300 

14 per day that the violation is ongoing as determined 

15 by the Secretary. Such penalty shall be imposed and 

16 collected in the same manner as civil money pen17 alties under subsection (a) of section 1128A of the 

18 Social Security Act are imposed and collected.’’. 

19 (b) TRANSPARENCY IN COVERAGE.—Section 

20 1311(e)(3) of the Patient Protection and Affordable Care 

21 Act (42 U.S.C. 18031(e)(3)) is amended— 

22 (1) in subparagraph (A)— 

23 (A) in clause (vii), by inserting before the 

24 period the following: ‘‘, including, for all items 

25 and services covered under the plan, aggregate 


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1 information on specific payments the plan has 

2 made to out-of-network health care providers on 

3 behalf of plan enrollees’’; 

4 (B) by designating clause (ix) as clause 

5 (x); and 

6 (C) by inserting after clause (viii), the fol7 lowing: 

8 ‘‘(ix) Information on the specific nego9 tiated payment rates between the plan and 

10 health care providers for all items and 

11 services covered under the plan.’’; 

12 (2) in subparagraph (B)— 

13 (A) in the heading, by striking ‘‘USE’’ and 

14 inserting ‘‘DELIVERY METHODS AND USE’’; 

15 (B) by inserting ‘‘, as applicable,’’ after 

16 ‘‘English proficiency’’; and 

17 (C) by inserting after the second sentence, 

18 the following: ‘‘The Secretary shall establish 

19 standards for electronic delivery and access to 

20 such information by individuals, free of charge, 

21 in machine readable format, through an inter22 net website and via open APIs.’’; 

23 (3) in subparagraph (C)— 


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1 (A) in the first sentence, by inserting ‘‘or 

2 out-of-network provider’’ after ‘‘item or service 

3 by a participating provider’’; 

4 (B) in the second sentence, by striking 

5 ‘‘through an internet website’’ and inserting 

6 ‘‘free of charge, in machine readable format, 

7 through an internet website, and via open APIs, 

8 in accordance with standards established by the 

9 Secretary,’’; and 

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

11 ‘‘Such information shall include specific nego12 tiated rates that allow for comparison between 

13 providers and across plans, and related to a pa14 tient’s specific plan, including after an enrollee 

15 has exceeded their deductible responsibility.’’; 

16 and 

17 (4) in subparagraph (D) by striking ‘‘subpara18 graph (A)’’ and inserting ‘‘subparagraphs (A), (B), 

19 and (C)’’. 

20 SEC. 506. AFFORDABLE HEALTH CARE OPTIONS. 

21 (a) IN GENERAL.—Section 2791(b) of the Public 

22 Health Service Act (42 U.S.C. 300gg–91(b)) is amended 

23 by adding at the end the following: 

24 ‘‘(6) SHORT-TERM LIMITED DURATION INSUR25 ANCE.—The term ‘short-term, limited duration inVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00206 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 surance’ means insurance covering medical care pro2 vided pursuant to a contract with an issuer that— 

3 ‘‘(A) has an expiration date specified in 

4 the contract that is less than 1 year after the 

5 original effective date of the contract and, tak6 ing into account renewals or extensions, has a 

7 duration of no longer than 3 years in total; 

8 ‘‘(B) may include a renewal guarantee; and 

9 ‘‘(C) with respect to such a contract hav10 ing a coverage start date on or after January 

11 1, 2019, displays prominently in the contract 

12 and in any application materials provided in 

13 connection with enrollment in such insurance in 

14 at least 14 point type the language in the fol15 lowing notice, with any additional information 

16 required by applicable State law: ‘This coverage 

17 is not required to comply with certain Federal 

18 market requirements for health insurance, prin19 cipally those contained in the Affordable Care 

20 Act. Be sure to check your policy carefully to 

21 make sure you are aware of any exclusions or 

22 limitations regarding coverage of preexisting 

23 conditions or health benefits (such as hos24 pitalization, emergency services, maternity care, 

25 preventive care, prescription drugs, and mental 


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1 health and substance use disorder services). 

2 Your policy might also have lifetime or annual 

3 dollar limits on health benefits. If this coverage 

4 expires or you lose eligibility for this coverage, 

5 you might have to wait until an open enroll6 ment period to get other health insurance cov7 erage.’. 

8 ‘‘(7) RENEWAL GUARANTEE.—The term ‘re9 newal guarantee’, with respect to short-term limited 

10 duration insurance, means a provision in the con11 tract that permits a policyholder, when purchasing 

12 the initial insurance contract, to pay an additional 

13 amount for a guarantee that the policyholder can 

14 elect to purchase, for periods of time following expi15 ration of the initial contract, another policy or poli16 cies at some future date, at a specific premium that 

17 would not reflect any additional underwriting.’’. 

18 (b) TREATMENT OF SHORT-TERM LIMITED DURA19 TION INSURANCE AS EXCEPTED BENEFIT.—Section 

20 2791(c)(1) of the Public Health Service Act (42 U.S.C. 

21 300gg–91(c)(1)) is amended— 

22 (1) by redesignating subparagraph (H) as sub23 paragraph (I); and 

24 (2) by inserting after subparagraph (G) the fol25 lowing: 


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1 ‘‘(H) Short-term limited duration insur2 ance.’’. 

3 (c) SHORT-TERM HEALTH INSURANCE OPTIONS.— 

4 Part C of title XXVII of the Public Health Service Act 

5 (42 U.S.C. 300gg–91 et seq.) is amended— 

6 (1) by redesignating section 2794 (42 U.S.C. 

7 300gg–95) (regarding uniform fraud and abuse re8 ferral format), as added by section 6603 of the Pa9 tient Protection and Affordable Care Act (Public 

10 Law 111–148), as section 2795; and 

11 (2) by adding at the end the following: 

12 ‘‘SEC. 2796. SHORT-TERM HEALTH INSURANCE OPTIONS. 

13 ‘‘Nothing in this title shall be construed to restrict 

14 individuals from purchasing insurance covering medical 

15 care, including short-term limited duration insurance, that 

16 features renewal guarantees, as defined in section 

17 2791(b)(6).’’. 

18 SEC. 507. INCREASING ACCESS TO TAX-FREE CARE. 

19 (a) HSA PENALTY.—Section 223(e)(4)(A) of the In20 ternal Revenue Code of 1986 is amended by striking ‘‘20 

21 percent’’ and inserting ‘‘10 percent’’. 

22 (b) PAYMENT OF NON-DEPENDENT MEDICAL EX23 PENSES IN 2020.— 


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1 (1) MEDICAL EXPENSES.—Section 223(d)(2) of 

2 the Internal Revenue Code of 1986 is amended by 

3 adding at the end the following new subparagraph: 

4 ‘‘(E) NON-DEPENDENT MEDICAL EX5 PENSES IN 2020.—During calendar year 2020, 

6 subparagraph (A) shall be applied without re7 gard to the requirement that medical care be 

8 for the individual, the spouse of such individual, 

9 and any dependent (as defined in section 152, 

10 determined without regard to subsections 

11 (b)(1), (b)(2), and (d)(1)(B) thereof) of such 

12 individual.’’. 

13 (2) ROLLOVER.—Section 223(f)(5) of such 

14 Code is amended by adding at the end the following 

15 new subparagraph: 

16 ‘‘(C) ROLLOVER GIFTS.—Notwithstanding 

17 the preceding provisions of this paragraph, an 

18 amount is described in this paragraph as a roll19 over contribution in the case of a taxable year 

20 beginning in 2020, and paragraph (2) shall not 

21 apply to any amount paid or distributed from 

22 a health savings account of a beneficiary to a 

23 health savings account of an individual (without 

24 regard to whether the individual is such bene25 ficiary, the spouse of such beneficiary, or any 


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1 dependent (as defined in section 152, deter2 mined without regard to subsections (b)(1), 

3 (b)(2), and (d)(1)(B) thereof) of such bene4 ficiary), to the extent— 

5 ‘‘(i) the amount received is paid into 

6 the health savings account for the benefit 

7 of such individual not later than the 60th 

8 day after the day on which the account 

9 beneficiary receives the payment or dis10 tribution, and 

11 ‘‘(ii) the aggregate amount of such 

12 transfers to all other individuals does not 

13 exceed $2,020 in 2020.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 December 31, 2019. 

17 SEC. 508. ACCESS TO DIRECT MEDICAL CARE. 

18 (a) TREATMENT OF MEDICAL CARE SERVICE AR19 RANGEMENTS.— 

20 (1) INCLUSION AS MEDICAL EXPENSES.—Para21 graph (2) of section 223(d) of the Internal Revenue 

22 Code of 1986, as amended by this Act, is further 

23 amended by adding at the end the following new 

24 subparagraph: 


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1 ‘‘(F) INCLUSION OF MEDICAL CARE SERV2 ICE ARRANGEMENTS.—The term ‘qualified med3 ical expenses’ shall include— 

4 ‘‘(i) periodic fees paid to a physician 

5 for a defined set of medical services or for 

6 the right to receive medical services on an 

7 as-needed basis, and 

8 ‘‘(ii) amounts prepaid for medical 

9 services designed to screen for, diagnose, 

10 cure, mitigate, treat, or prevent disease 

11 and promote wellness.’’. 

12 (2) ARRANGEMENT NOT TO BE TREATED AS

13 HEALTH INSURANCE.—Subsection (c) of section 223 

14 of the Internal Revenue Code of 1986 is amended by 

15 adding at the end the following new paragraph: 

16 ‘‘(6) TREATMENT OF MEDICAL CARE SERVICE

17 ARRANGEMENTS.—An arrangement under which an 

18 individual is provided medical services in exchange 

19 for a fixed periodic fee or payment for such services 

20 shall not be treated as a health plan, insurance, or 

21 arrangement described in paragraph (1).’’. 

22 (b) PERIODIC PROVIDER FEES TREATED AS MED23 ICAL CARE.—Section 213(d) of the Internal Revenue Code 

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

25 new paragraph: 


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1 ‘‘(12) PERIODIC PROVIDER FEES.—Periodic 

2 fees paid for a defined set of medical services pro3 vided on an as-needed basis shall be treated as 

4 amounts paid for medical care.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2019. 

8 TITLE VI—MISCELLANEOUS 

9 SEC. 601. PREVENTING DISCRIMINATION AGAINST RELI10 GIOUS INDIVIDUALS AND INSTITUTIONS. 

11 (a) INELIGIBILITY FOR FUNDS.—A State or local ju12 risdiction shall be ineligible to receive or use funds allo13 cated, appropriated, or authorized to address COVID–19 

14 (referred to as ‘‘covered funds’’) if that State or local ju15 risdiction is committing a violation described in subsection 

16 (b). 

17 (b) VIOLATIONS.—A State or local jurisdiction com18 mits a violation under this subsection if that State or local 

19 jurisdiction— 

20 (1) enforces, or announces the intent to enforce, 

21 any law, regulation, policy, order, proclamation, or 

22 decree related to COVID–19 that discriminates 

23 against religious individuals or religious institutions; 

24 or 


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1 (2) provides, or shows an intention to provide, 

2 covered funds to a separate State or local jurisdic3 tion that is ineligible to receive or use those funds 

4 because the State or local jurisdiction has committed 

5 a violation described in paragraph (1). 

6 (c) DETERMINATION OF INELIGIBILITY.—The Attor7 ney General shall make a determination of whether a State 

8 or local jurisdiction is ineligible to receive or use covered 

9 funds in accordance with subsection (a). 

10 (d) ENFORCEMENT.— 

11 (1) FUNDS NOT YET DISBURSED.—If, before 

12 the covered funds are disbursed, the Attorney Gen13 eral determines that a State or local jurisdiction is 

14 ineligible to receive such funds, the covered funds 

15 shall not be disbursed until the Attorney General 

16 certifies that the State or local jurisdiction is no 

17 longer in violation of subsection (b) and is eligible to 

18 receive covered funds. 

19 (2) FUNDS ALREADY DISBURSED.—If, after 

20 covered funds have been disbursed, the Attorney 

21 General determines that a State or local jurisdiction 

22 was not, or is no longer, eligible to receive those cov23 ered funds, the applicable Federal agency that would 

24 otherwise disburse such covered funds shall identify 

25 and withhold from the State or local jurisdiction 


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1 funds otherwise authorized to be allocated to that 

2 State or local jurisdiction from that Federal agency 

3 in an amount not to exceed the amount the State or 

4 local jurisdiction received in covered funds from that 

5 Federal agency, until the Attorney General certifies 

6 that the State or local jurisdiction is no longer in 

7 violation of subsection (b) and is eligible to receive 

8 such covered funds. 

9 (3) FUNDS TRANSFERRED.—If a State or local 

10 jurisdiction transferred covered funds to another 

11 State or local jurisdiction that is in violation of sub12 section (b)(1), the applicable Federal agency shall 

13 identify and withhold from the State or local juris14 diction funds otherwise authorized to be allocated to 

15 that State or local jurisdiction from that Federal 

16 agency in an amount not to exceed the amount of 

17 covered funds the State or local jurisdiction trans18 ferred in violation of subsection (b)(2) that were dis19 bursed from that Federal agency, until the Attorney 

20 General certifies that the State or local jurisdiction 

21 that received transferred covered funds is eligible to 

22 receive and use those funds, or the covered funds are 

23 returned from the recipient to the transferring State 

24 or local jurisdiction. 


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1 SEC. 602. RECLAIM ACT. 

2 (a) SHORT TITLE.—This section may be cited as the 

3 ‘‘Restitution for Economic losses Caused by Leaders who 

4 Allow Insurrection and Mayhem Act’’ or the ‘‘RECLAIM 

5 Act’’. 

6 (b) FINDINGS.—Congress finds the following: 

7 (1) Law enforcement officers are vital to the 

8 protection and safety of communities. 

9 (2) Elected officials and other senior officials 

10 abuse the public’s trust and endanger their citizens 

11 when they refuse to provide law enforcement services 

12 to protect life and property. 

13 (3) The right to life, liberty, and property are 

14 ensured by the Constitution of the United States, 

15 and the protection of these rights is the duty of the 

16 Federal, State, and local governments. 

17 (4) Many local governments have refused to 

18 protect the fundamental rights described in para19 graph (3) by voluntarily standing down law enforce20 ment officers and allowing roving mobs to destroy 

21 property and individual livelihoods, including in— 

22 (A) Minneapolis, Minnesota, where unrest 

23 and violence destroyed hundreds of buildings 

24 and further eroded trust in local law enforce25 ment officers to devastating effect; and 


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•S 4537 IS

1 (B) Portland, Oregon, where a mob set fire 

2 to the Multnomah County Justice Center, 

3 looted numerous businesses in the downtown 

4 area, injured two police officers, and physically 

5 assaulted multiple peaceful protestors and other 

6 individuals. 

7 (5) Other local governments have gone further 

8 still by recognizing autonomous zones in which law 

9 enforcement officers are not allowed to operate, in10 cluding in Seattle, Washington, where the decision of 

11 the Mayor of Seattle to withdraw law enforcement 

12 officers from multiple blocks of the City of Seattle 

13 to create a police free ‘‘autonomous zone’’ led to sig14 nificant destruction of property, 4 shootings, and the 

15 murder of 2 young Americans in the zone. 

16 (6) Elected officials or other senior officials in 

17 the State and local governments who refuse to pro18 tect life and property from the ravages of a riot or 

19 mob behavior make their communities less safe by 

20 inviting more crime and violence, and act with willful 

21 disregard for the safety, comfort, and livelihoods of 

22 the individuals who they refuse to protect. 

23 (7) State and local governments that publicly 

24 announce the withdrawal of law enforcement protec25 tion from individuals or geographical areas so as to 


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•S 4537 IS

1 encourage and endorse the political and social view2 points of protestors or rioters erode the public’s 

3 trust and fail to provide equal protection of the law. 

4 (c) CIVIL ACTIONS FOR INJURIES IN LAW ENFORCE5 MENT FREE ZONES.—Section 1979 of the Revised Stat6 utes (42 U.S.C. 1983) is amended— 

7 (1) by inserting ‘‘(a)’’ before ‘‘Every person’’; 

8 and 

9 (2) by adding at the end the following: 

10 ‘‘(b)(1) In this subsection— 

11 ‘‘(A) the term ‘law enforcement free zone’— 

12 ‘‘(i) means a geographical area or struc13 ture that law enforcement officers are lawfully 

14 entitled to access but are instructed, demanded, 

15 or forced— 

16 ‘‘(I) not to access; or 

17 ‘‘(II) to access only in exceptional cir18 cumstances; and 

19 ‘‘(ii) does not include a geographical area 

20 or structure from which law enforcement offi21 cers are briefly withheld as a tactical decision 

22 intended to resolve safely and expeditiously a 

23 specific and ongoing unlawful incident posing 

24 an imminent threat to the safety of individuals 

25 or law enforcement officers; and 


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1 ‘‘(B) the term ‘riot’ has the meaning given the 

2 term in section 2102 of title 18, United States Code. 

3 ‘‘(2) A person with the lawful authority to direct a 

4 law enforcement agency shall be subject to treble damages 

5 for a violation of subsection (a) if the violation relates to 

6 the person’s use of such authority to— 

7 ‘‘(A) establish or recognize, whether formally or 

8 informally, a law enforcement free zone; or 

9 ‘‘(B) prohibit law enforcement officers from 

10 taking law enforcement action related to a riot for 

11 any reason other than to prevent imminent harm to 

12 the safety of law enforcement officers.’’. 

13 (d) LIABILITY FOR LAW-ENFORCEMENT FREE

14 ZONES AND STANDING DOWN DURING RIOTING.— 

15 (1) DEFINITIONS.—In this subsection: 

16 (A) LAW ENFORCEMENT FREE ZONE.— 

17 The term ‘‘law enforcement free zone’’ has the 

18 meaning given the term in subsection (b) of sec19 tion 1979 of the Revised Statutes (42 U.S.C. 

20 1983), as added by subsection (c) of this sec21 tion. 

22 (B) RIOT.—The term ‘‘riot’’ has the mean23 ing given the term in section 2102 of title 18, 

24 United States Code. 


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•S 4537 IS

1 (2) LIABILITY FOR LAW ENFORCEMENT FREE

2 ZONES.— 

3 (A) IN GENERAL.—A person with the law4 ful authority to direct a law enforcement agency 

5 shall be liable to any person who suffers severe 

6 physical injury or death as the result of a third 

7 party’s criminal conduct or whose property is 

8 substantially damaged or destroyed as the re9 sult of a third party’s criminal conduct if— 

10 (i) the person directed the law en11 forcement agency to establish or recognize, 

12 whether formally or informally, a law en13 forcement free zone; 

14 (ii) the criminal conduct and associ15 ated harm was foreseeable and occurred in 

16 the law enforcement free zone; 

17 (iii) the law enforcement free zone 

18 created an opportunity that otherwise 

19 would not have existed for the third party’s 

20 crime to occur; and 

21 (iv) the criminal conduct affected 

22 interstate commerce as described in sub23 paragraph (B). 

24 (B) AFFECTING INTERSTATE COM25 MERCE.—For purposes of subparagraph (A), 


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1 criminal conduct shall be considered to have af2 fected interstate commerce if— 

3 (i) the person injured by the criminal 

4 conduct traveled in interstate or foreign 

5 commerce with the intent to enter the law 

6 enforcement free zone; 

7 (ii) the criminal conduct is a violation 

8 of a Federal criminal law; 

9 (iii) the person who committed the 

10 criminal conduct traveled in interstate or 

11 foreign commerce, or used any facility of 

12 interstate or foreign commerce, with intent 

13 to commit the crime; or 

14 (iv) the property damaged or de15 stroyed by the criminal conduct is used in 

16 or affecting interstate or foreign com17 merce. 

18 (3) LIABILITY FOR STANDING DOWN DURING

19 RIOTS.—A person with the lawful authority to direct 

20 a law enforcement agency who uses that authority to 

21 prohibit law enforcement officers from taking law 

22 enforcement action that would prevent or materially 

23 mitigate significant physical injury or death or dam24 age or destruction of property caused by or related 

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1 nent harm to the safety of law enforcement officers 

2 shall be liable to any person who subsequently suf3 fers significant physical injury or death or whose 

4 property is subsequently destroyed or damaged as 

5 the result of a third party’s criminal conduct, if— 

6 (A) the person injured traveled in inter7 state or foreign commerce with the intent to 

8 enter the law enforcement free zone; 

9 (B) the injury was caused by an act that 

10 is a violation of a Federal criminal law; 

11 (C) the person who caused the injury trav12 eled in interstate or foreign commerce, or used 

13 any facility of interstate or foreign commerce, 

14 with intent to commit the criminal conduct; or 

15 (D) the property damaged or destroyed is 

16 used in or affecting interstate or foreign com17 merce. 

18 (e) ELIGIBILITY FOR LAW ENFORCEMENT GRANTS

19 AND EMERGENCY AND DISASTER FUNDING.— 

20 (1) BYRNE GRANT PROGRAM.—Section 501 of 

21 title I of the Omnibus Crime Control and Safe 

22 Streets Act of 1968 (34 U.S.C. 10152) is amended 

23 by adding at the end the following: 

24 ‘‘(h) PROTECTION OF INDIVIDUALS AND PROP25 ERTY.— 


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1 ‘‘(1) DEFINITIONS.—In this subsection— 

2 ‘‘(A) the term ‘law enforcement free zone’ 

3 has the meaning given the term in section 

4 1979(b) of the Revised Statutes (42 U.S.C. 

5 1983(b)); and 

6 ‘‘(B) the term ‘riot’ has the meaning given 

7 the term in section 2102 of title 18, United 

8 States Code. 

9 ‘‘(2) REQUIRED PROTECTION OF INDIVIDUALS

10 AND PROPERTY.—Beginning in the first fiscal year 

11 after the date of enactment of the RECLAIM Act, 

12 a State or unit of local government that receives a 

13 grant under this part shall take all reasonable steps 

14 to protect individuals from physical injury and prop15 erty from depredation caused by unlawful acts with16 in the jurisdiction of the State or unit of local gov17 ernment, as the case may be. 

18 ‘‘(3) FAILURE TO PROTECT DESCRIBED.—For 

19 purposes of paragraph (2), a State or unit of local 

20 government shall be considered to have failed to take 

21 all reasonable steps to protect individuals from phys22 ical injury and property from depredation only if— 

23 ‘‘(A) a senior official, governing body, or 

24 policy from the State or unit of local govern25 ment prohibits, or prohibited during the relVerDate Sep 11 2014 22:48 Sep 09, 2020 Jkt 099200 PO 00000 Frm 00223 Fmt 6652 Sfmt 6201 E:\BILLS\S4537.IS S4537

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1 evant fiscal year, law enforcement officers from 

2 taking law enforcement action that would pre3 vent or materially mitigate physical injury or 

4 property depredation caused by or related to a 

5 riot for any reason other than to prevent immi6 nent harm to the safety of law enforcement offi7 cers; 

8 ‘‘(B) a senior official, governing body, or 

9 policy from the State or unit of local govern10 ment established or recognized during the rel11 evant fiscal year, whether formally or infor12 mally, a law enforcement free zone for any rea13 son other than to prevent imminent harm to the 

14 safety of law enforcement officers; 

15 ‘‘(C) the State or unit of local government 

16 has a custom or policy not to prosecute an indi17 vidual who engages in unlawful activity as part 

18 of a riot; or 

19 ‘‘(D) the State or unit of local government 

20 declines to prosecute an individual who engages 

21 in unlawful activity as part of a riot because 

22 the unlawful activity is related to or associated 

23 with expression of speech protected by the First 

24 Amendment to the Constitution of the United 

25 States. 


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1 ‘‘(4) PENALTY FOR NONCOMPLIANCE.—If the 

2 Attorney General determines that a State or unit of 

3 local government has failed to comply with this sub4 section, the Attorney General may reduce the 

5 amount of the award for the State or unit of local 

6 government under this part for the fiscal year fol7 lowing the determination by, the greater of— 

8 ‘‘(A) 25 percent; or 

9 ‘‘(B) an amount equal to twice the mone10 tary value of the property damaged and the 

11 personal injury caused by the failure of the 

12 State or unit of local government to take rea13 sonable steps to protect against the damage and 

14 injury.’’. 

15 (2) COPS GRANT PROGRAM.—Section 1701 of 

16 title I of the Omnibus Crime Control and Safe 

17 Streets Act of 1968 (34 U.S.C. 10381) is amended 

18 by adding at the end the following: 

19 ‘‘(n) PROTECTION OF INDIVIDUALS AND PROP20 ERTY.— 

21 ‘‘(1) DEFINITIONS.—In this subsection— 

22 ‘‘(A) the term ‘law enforcement free zone’ 

23 has the meaning given the term in section 

24 1979(b) of the Revised Statutes (42 U.S.C. 

25 1983(b)); and 


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•S 4537 IS

1 ‘‘(B) the term ‘riot’ has the meaning given 

2 the term in section 2102 of title 18, United 

3 States Code. 

4 ‘‘(2) REQUIRED PROTECTION OF INDIVIDUALS

5 AND PROPERTY.—Beginning in the first fiscal year 

6 after the date of enactment of the RECLAIM Act, 

7 a State or unit of local government that receives a 

8 grant under this section shall take all reasonable 

9 steps to protect individuals from physical injury and 

10 property from depredation caused by unlawful acts 

11 within the jurisdiction of the State or unit of local 

12 government, as the case may be. 

13 ‘‘(3) FAILURE TO PROTECT DESCRIBED.—For 

14 purposes of paragraph (2), a State or unit of local 

15 government shall be considered to have failed to take 

16 all reasonable steps to protect individuals from phys17 ical injury and property from depredation only if— 

18 ‘‘(A) a senior official, governing body, or 

19 policy from the State or unit of local govern20 ment prohibits, or prohibited during the rel21 evant fiscal year, law enforcement officers from 

22 taking law enforcement action that would pre23 vent or materially mitigate physical injury or 

24 property depredation caused by or related to a 

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•S 4537 IS

1 nent harm to the safety of law enforcement offi2 cers; 

3 ‘‘(B) a senior official, governing body, or 

4 policy from the State or unit of local govern5 ment established or recognized during the rel6 evant fiscal year, whether formally or infor7 mally, a law enforcement free zone for any rea8 son other than to prevent imminent harm to the 

9 safety of law enforcement officers; 

10 ‘‘(C) the State or unit of local government 

11 has a custom or policy not to prosecute an indi12 vidual who engages in unlawful activity as part 

13 of a riot; or 

14 ‘‘(D) the State or unit of local government 

15 declines to prosecute an individual who engages 

16 in unlawful activity as part of a riot because 

17 the unlawful activity is related to or associated 

18 with expression of speech protected by the First 

19 Amendment to the Constitution of the United 

20 States. 

21 ‘‘(4) PENALTY FOR NONCOMPLIANCE.—If the 

22 Attorney General determines that a State or unit of 

23 local government has failed to comply with this sub24 section, the Attorney General may reduce the 

25 amount of the award for the State or unit of local 


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•S 4537 IS

1 government under this section for the fiscal year fol2 lowing the determination by, the greater of— 

3 ‘‘(A) 25 percent; or 

4 ‘‘(B) an amount equal to twice the mone5 tary value of the property damaged and the 

6 personal injury caused by the failure of the 

7 State or unit of local government to take rea8 sonable steps to protect against the damage and 

9 injury.’’. 

10 (3) EMERGENCY ASSISTANCE.—Title VII of the 

11 Robert T. Stafford Disaster Relief and Emergency 

12 Assistance Act (42 U.S.C. 5201 et seq.) is amended 

13 by adding at the end the following: 

14 ‘‘SEC. 707. LIMITATION ON FUNDING ELIGIBILITY. 

15 ‘‘(a) DEFINITIONS.—In this section— 

16 ‘‘(1) the term ‘law enforcement free zone’ has 

17 the meaning given the term in section 1979(b) of 

18 the Revised Statutes (42 U.S.C. 1983(b)); and 

19 ‘‘(2) the term ‘riot’ has the meaning given the 

20 term in section 2102 of title 18, United States Code. 

21 ‘‘(b) REQUIRED PROTECTION OF INDIVIDUALS AND

22 PROPERTY.—A State or unit of local government shall not 

23 be eligible for any major disaster assistance under title 

24 IV or emergency assistance under title V under a major 

25 disaster or emergency declaration, respectively, relating to 


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•S 4537 IS

1 a riot or other civil unrest within the jurisdiction unless 

2 the State or unit of local government takes all reasonable 

3 steps to protect individuals from physical injury and prop4 erty from depredation caused by unlawful acts occurring 

5 as part of the riot or unrest within the jurisdiction of the 

6 State or unit of local government, as the case may be. 

7 ‘‘(c) FAILURE TO PROTECT DESCRIBED.—For pur8 poses of subsection (b), a State or unit of local government 

9 shall be considered to have failed to take all reasonable 

10 steps to protect individuals from physical injury and prop11 erty from depredation only if— 

12 ‘‘(1) a senior official, governing body, or policy 

13 from the State or unit of local government prohibits 

14 law enforcement officers from taking law enforce15 ment action that would prevent or materially miti16 gate physical injury or property depredation caused 

17 by or related to a riot for any reason other than to 

18 prevent imminent harm to the safety of law enforce19 ment officers; 

20 ‘‘(2) a senior official, governing body, or policy 

21 from the State or unit of local government estab22 lished or recognized, whether formally or informally, 

23 a law enforcement free zone for any reason other 

24 than to prevent imminent harm to the safety of law 

25 enforcement officers; 


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•S 4537 IS

1 ‘‘(3) the State or unit of local government has 

2 a custom or policy not to prosecute an individual 

3 who engages in unlawful activity as part of a riot; 

4 or 

5 ‘‘(4) the State or unit of local government de6 clines to prosecute an individual who engages in un7 lawful activity as part of a riot because the unlawful 

8 activity is related to or associated with expression of 

9 speech protected by the First Amendment to the 

10 Constitution of the United States. 

11 ‘‘(d) RULE OF CONSTRUCTION.—Nothing in this sec12 tion shall be construed to limit the eligibility of an indi13 vidual or private entity to receive major disaster assistance 

14 under title IV or emergency assistance under title V.’’. 

15 SEC. 603. ABOVE-THE-LINE DEDUCTION FOR CHARITABLE 

16 CONTRIBUTIONS FOR INDIVIDUALS NOT 

17 ITEMIZING DEDUCTIONS. 

18 (a) IN GENERAL.—Paragraph (22) of section 62(a) 

19 of the Internal Revenue Code of 1986 is amended to read 

20 as follows: 

21 ‘‘(22) CHARITABLE CONTRIBUTIONS FOR INDI22 VIDUALS NOT ITEMIZING DEDUCTIONS.— 

23 ‘‘(A) IN GENERAL.—In the case of an indi24 vidual who does not elect to itemize deductions 

25 for the taxable year, the deduction allowed by 


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•S 4537 IS

1 section 170 with respect to charitable contribu2 tions (as defined in section 170(c)) made dur3 ing the period beginning on January 1, 2020, 

4 and ending on December 31, 2021. 

5 ‘‘(B) LIMITATION.—The deduction to 

6 which subparagraph (A) applies for any taxable 

year shall not exceed an amount equal to 1 7 ⁄3 of 

8 the amount of the standard deduction with re9 spect to such individual for such taxable year.’’. 

10 (b) CONFORMING AMENDMENT.—Section 62 of the 

11 Internal Revenue Code of 1986 is amended by striking 

12 subsection (f). 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to charitable contributions (as de15 fined in section 170(c) of the Internal Revenue Code of 

16 1986) made after December 31, 2018. 

17 SEC. 604. SUNSET OF CARES ACT SPENDING. 

18 (a) IN GENERAL.—The CARES Act (Public Law 

19 116–136) is amended— 

20 (1) in division A— 

21 (A) in section 1107(a) (15 U.S.C. 

22 9006(a))— 

23 (i) in the matter preceding paragraph 

24 (1), by striking ‘‘September 30, 2021’’ and 

25 inserting ‘‘December 31, 2020’’; and 


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•S 4537 IS

1 (ii) in paragraph (3), by striking ‘‘, to 

2 remain available until September 30, 

3 2024,’’; 

4 (B) in section 2110(g) (15 U.S.C. 

5 9028(g)), by striking ‘‘without fiscal year limi6 tation’’ and inserting ‘‘until December 31, 

7 2020’’; 

8 (C) in section 2115 (15 U.S.C. 9031), by 

9 striking ‘‘without fiscal year limitation’’ and in10 serting ‘‘until December 31, 2020’’; 

11 (D) in section 2201(f), by striking ‘‘Sep12 tember 30, 2021’’ each place it appears and in13 serting ‘‘December 31, 2020’’; 

14 (E) in section 3514(b) (42 U.S.C. 12501 

15 note), by striking ‘‘for the fiscal year ending 

16 September 30, 2021’’ and inserting ‘‘until De17 cember 31, 2020’’; 

18 (F) in section 4018(g)(2) (15 U.S.C. 

19 9053(g)(2)), by striking ‘‘until expended’’ and 

20 inserting ‘‘until December 31, 2020’’; and 

21 (G) in section 4027 (15 U.S.C. 9061)— 

22 (i) in subsection (a), by inserting ‘‘, to 

23 remain available until December 31, 2020’’ 

24 before the period at the end; and 


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•S 4537 IS

1 (ii) by striking subsection (c) and in2 serting the following: 

3 ‘‘(3) AVAILABILITY.—Amounts made available 

4 under section 4003(b) shall remain available until 

5 December 31, 2020.’’; and 

6 (2) in division B— 

7 (A) by striking ‘‘available until expended’’ 

8 each place it appears except in the matter 

9 under the heading ‘‘SALARIES AND EXPENSES’’ 

10 under the heading ‘‘HOUSE OF REP11 RESENTATIVES’’ in title IX and inserting 

12 ‘‘available until December 31, 2020’’; 

13 (B) by striking ‘‘available until September 

14 30, 2021’’ each place it appears and inserting 

15 ‘‘available until December 31, 2020’’; 

16 (C) by striking ‘‘available through Sep17 tember 30, 2021’’ each place it appears and in18 serting ‘‘available until December 31, 2020’’; 

19 (D) by striking ‘‘available until September 

20 30, 2022’’ each place it appears except in the 

21 matter under the heading ‘‘HOUSING OPPORTU22 NITIES FOR PERSONS WITH AIDS’’ under the 

23 heading ‘‘COMMUNITY PLANNING AND DEVEL24 OPMENT’’ under the heading ‘‘DEPARTMENT 

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•S 4537 IS

1 MENT’’ in title XII and inserting ‘‘available 

2 until December 31, 2020’’; 

3 (E) by striking ‘‘available until September 

4 30, 2024’’ each place it appears and inserting 

5 ‘‘available until December 31, 2020’’; 

6 (F) in title III— 

7 (i) in the matter under the heading 

8 ‘‘DEFENSE HEALTH PROGRAM’’ under the 

9 heading ‘‘OTHER DEPARTMENT OF 

10 DEFENSE PROGRAMS’’, by striking 

11 ‘‘available for obligation until September 

12 30, 2021’’ and inserting ‘‘available until 

13 December 31, 2020’’; and 

14 (ii) in section 13002, by striking 

15 ‘‘available for obligation until September 

16 30, 2021’’ and inserting ‘‘available until 

17 December 31, 2020’’; 

18 (G) in title VIII— 

19 (i) by striking ‘‘available through Sep20 tember 30, 2022’’ each place it appears 

21 and inserting ‘‘available until December 

22 31, 2020’’; and 

23 (ii) in the matter under the heading 

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1 ICAID SERVICES’’ under the heading ‘‘DE2 PARTMENT OF HEALTH AND 

3 HUMAN SERVICES’’, by striking ‘‘avail4 able through September 30, 2023’’ and in5 serting ‘‘available until December 31, 

6 2020’’; 

7 (H) in the matter under the heading ‘‘SAL8 ARIES AND EXPENSES’’ under the heading 

9 ‘‘HOUSE OF REPRESENTATIVES’’ in title 

10 IX, by striking ‘‘except that $5,000,000 shall 

11 remain available until expended,’’; and 

12 (I) in title XII— 

13 (i) by striking ‘‘available until Sep14 tember 30, 2023’’ each place it appears 

15 and inserting ‘‘available until December 

16 31, 2020’’; and 

17 (ii) in the matter under the heading 

18 ‘‘HOUSING OPPORTUNITIES FOR PERSONS

19 WITH AIDS’’ under the heading ‘‘COMMU20 NITY PLANNING AND DEVELOPMENT’’ 

21 under the heading ‘‘DEPARTMENT OF 

22 HOUSING AND URBAN DEVELOP23 MENT’’, by striking ‘‘except that amounts 

24 allocated pursuant to section 854(c)(5) of 


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•S 4537 IS

1 such Act shall remain available until Sep2 tember 30, 2022,’’. 

3 (b) OTHER LAWS AMENDED BY THE CARES ACT.— 

4 (1) Section 2(a)(5)(B) of the Railroad Unem5 ployment Insurance Act (45 U.S.C. 352(a)(5)(B)) is 

6 amended by striking ‘‘until expended’’ and inserting 

7 ‘‘until December 31, 2020’’. 

8 (2) Section 330(r)(6) of the Public Health 

9 Service Act (42 U.S.C. 254b(r)(6)) is amended by 

10 inserting ‘‘, to remain available until December 31, 

11 2020,’’ after ‘‘for fiscal year 2020’’. 

12 (3) Section 744M(f)(1) of the Federal Food, 

13 Drug, and Cosmetic Act (21 U.S.C. 379j–72(f)(1)) 

14 is amended in the second sentence by striking ‘‘until 

15 expended’’ and inserting ‘‘until December 31, 

16 2020’’. 

17 (4) Section 601(f)(3) of the Social Security Act 

18 (42 U.S.C. 801(f)(3)) is amended by striking ‘‘until 

19 expended’’ and inserting ‘‘until December 31, 

20 2020’’. 

21 (c) SAVINGS PROVISION.—Notwithstanding any pro22 vision of the CARES Act (Public Law 116–136), or an 

23 amendment made by that Act, any amounts made avail24 able under such Act or an amendment made by such Act 

25 shall remain available until the earlier of— 


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•S 4537 IS

1 (1) the date specified in such Act or the amend2 ment made by such Act; or 

3 (2) December 31, 2020. 

4 SEC. 605. SUNSET OF PROGRAMS AND FACILITIES OF THE 

5 FEDERAL RESERVE. 

6 On December 31, 2020, the following programs or 

7 facilities shall terminate: 

8 (1) The Municipal Liquidity Facility. 

9 (2) The Main Street Lending Program. 

10 (3) The Commercial Paper Funding Facility. 

11 (4) The Primary Dealer Credit Facility. 

12 (5) The Money Market Mutual Fund Liquidity 

13 Facility. 

14 (6) The Primary Market Corporate Credit Fa15 cility. 

16 (7) The Secondary Market Corporate Credit 

17 Facility. 

18 (8) The Term Asset-Backed Securities Loan 

19 Facility. 

20 (9) The Paycheck Protection Program Liquidity 

21 Facility. 

22 (10) The Central Bank Liquidity Swaps. 

23 (11) The Temporary Foreign International 

24 Monetary Authorities Repo Facility. 

Æ 


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