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[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7327 Introduced in House (IH)]

<DOC>

116th CONGRESS
  2d Session
                                H. R. 7327

   Making additional supplemental appropriations for disaster relief 
  requirements for the fiscal year ending September 30, 2020, and for 
                            other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 2020

     Mrs. Lowey (for herself, Mr. Neal, Ms. DeLauro, Ms. Clark of 
    Massachusetts, Mr. Danny K. Davis of Illinois, and Ms. Sanchez) 
 introduced the following bill; which was referred to the Committee on 
 Appropriations, and in addition to the Committees on the Budget, and 
   Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL

 
   Making additional supplemental appropriations for disaster relief 
  requirements for the fiscal year ending September 30, 2020, and for 
                            other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Care for Economic Recovery 
Act''.

SEC. 2. REFERENCES.

    Except as expressly provided otherwise, any reference to ``this 
Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

        DIVISION A--EMERGENCY CHILD CARE SUPPORT APPROPRIATIONS

     The following sums in this Act are appropriated, out of any money 
in the Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, and for other purposes, namely:

                  TITLE I--DEPARTMENT OF THE TREASURY

                       Internal Revenue Services

                           taxpayer services

    For an additional amount for ``Taxpayer Services'', $5,000,000, to 
remain available until expended, for making grants under the Community 
Volunteer Income Tax Assistance Matching Grants Program established 
under section 7526A of the Internal Revenue Code of 1986:  Provided, 
That the matching funds requirement in section 7526A(b)(2) shall not 
apply to funds made available under this heading in this Act:  Provided 
further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

           TITLE II--DEPARTMENT OF HEALTH AND HUMAN SERVICES

                Administration for Children and Families

                      social services block grant

    For an additional amount for ``Social Services Block Grant'', 
$850,000,000, to remain available until September 30, 2021, for making 
grants to States pursuant to section 2002 of the Social Security Act:  
Provided, That the amount made available under this heading in this Act 
shall be used for necessary expenses for family care for essential 
workers, pursuant to section 409 of division B this Act:  Provided 
further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                    child care and development fund

    For an additional amount for ``Child Care and Development Fund'', 
$10,000,000,000, to remain available until September 30, 2024, for 
necessary expenses for infrastructure grants to improve child care 
safety, including needs assessments, pursuant to section 418A of Part A 
of title IV of the Social Security Act, as added by division B of this 
Act:  Provided, That funds made available under this heading in this 
Act may be used for grants for the construction, alteration, or 
renovation of non-federally owned facilities to improve child care 
safety:  Provided further, That all construction, alteration, or 
renovation work, carried out in whole or in part with funds 
appropriated under this heading in this Act, shall be subject to the 
requirements of subchapter IV of chapter 31 of title 40, United States 
Code (commonly referred to as the ``Davis-Bacon Act''):  Provided 
further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

              TITLE III--GENERAL PROVISIONS--THIS DIVISION

    Sec. 301.  Each amount appropriated or made available by this Act 
is in addition to any amounts otherwise appropriated for the fiscal 
year involved.
    Sec. 302.  No part of any appropriation contained in this Act shall 
remain available for obligation beyond the current fiscal year unless 
expressly so provided herein.
    Sec. 303.  Unless otherwise provided for by this Act, the 
additional amounts appropriated by this Act to appropriations accounts 
shall be available under the authorities and conditions applicable to 
such appropriations accounts for fiscal year 2020.
    Sec. 304.  Each amount designated in this Act by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985 shall 
be available (or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts and transmits 
such designations to the Congress.
    Sec. 305.  Any amount appropriated by this Act, designated by the 
Congress as an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985 and subsequently so designated by the President, and 
transferred pursuant to transfer authorities provided by this Act shall 
retain such designation.

                           budgetary effects

    Sec. 306.  (a) Statutory PAYGO Scorecards.--The budgetary effects 
of division B shall not be entered on either PAYGO scorecard maintained 
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of division B 
shall not be entered on any PAYGO scorecard maintained for purposes of 
section 4106 of H. Con. Res. 71 (115th Congress).
    (c) Classification of Budgetary Effects.--Notwithstanding Rule 3 of 
the Budget Scorekeeping Guidelines set forth in the joint explanatory 
statement of the committee of conference accompanying Conference Report 
105-217 and section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the budgetary effects of division B shall 
not be estimated--
            (1) for purposes of section 251 of such Act; and
            (2) for purposes of paragraph (4)(C) of section 3 of the 
        Statutory Pay-As-You-Go Act of 2010 as being included in an 
        appropriation Act.
     This division may be cited as the ``Emergency Child Care Support 
Appropriations Act, 2020''.

           DIVISION B--WORKER ACCESS TO CHILD AND FAMILY CARE

SEC. 401. SHORT TITLE.

    This division may be cited as the ``Worker Access to Child and 
Family Care Act''.

SEC. 402. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX 
              CREDIT.

    (a) Treatment of Credit as Refundable.--Section 21 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subsection:
    ``(g) Treatment of Credit as Refundable.--In the case of an 
individual other than a nonresident alien, the credit allowed under 
subsection (a) shall be treated as a credit allowed under subpart C 
(and not allowed under this subpart).''.
    (b) Increase in Applicable Percentage.--Section 21(a)(2) of such 
Code is amended--
            (1) by striking ``35 percent'' and inserting ``50 
        percent'', and
            (2) by striking ``$15,000'' and inserting ``$120,000''.
    (c) Increase in Dollar Limit on Amount Creditable.--Section 21(c) 
of such Code is amended--
            (1) by striking ``$3,000'' in paragraph (1) and inserting 
        ``$6,000'', and
            (2) by striking ``$6,000'' in paragraph (2) and inserting 
        ``twice the amount in effect under paragraph (1)''.
    (d) Inflation Adjustment.--Section 21(e) of such Code is amended by 
adding at the end the following new paragraph:
            ``(11) Inflation adjustment.--In the case of any taxable 
        year beginning after December 31, 2020, the $120,000 amount in 
        subsection (a)(2) and the $6,000 amount in subsection (c)(1) 
        shall each be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `2019' for `2016' in subparagraph (A)(ii) thereof.
        If any increase determined under this paragraph is not a 
        multiple of $100, such increase shall be rounded to the next 
        highest multiple of $100.''.
    (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ``21 (by reason of subsection (g) 
thereof),'' before ``25A''.
    (f) Coordination With Possession Tax Systems.--Section 21(g)(1) of 
the Internal Revenue Code of 1986 (as added by this section) shall not 
apply to any person--
            (1) to whom a credit is allowed against taxes imposed by a 
        possession with a mirror code tax system by reason of the 
        application of section 21 of such Code in such possession for 
        such taxable year, or
            (2) to whom a credit would be allowed against taxes imposed 
        by a possession which does not have a mirror code tax system if 
        the provisions of section 21 of such Code had been in effect in 
        such possession for such taxable year.
    (g) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

SEC. 403. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE 
              ASSISTANCE.

    (a) In General.--Section 129(a)(2)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``$5,000 ($2,500'' and inserting 
``$10,500 (half such dollar amount''.
    (b) Inflation Adjustment.--Section 129(a)(2) is amended by adding 
at the end the following new subparagraph:
                    ``(D) Inflation adjustment.--In the case of any 
                taxable year beginning after December 31, 2020, the 
                $10,500 amount in subparagraph (A) shall be increased 
                by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `2019' for `2016' in 
                        subparagraph (A)(ii) thereof.
                Any increase determined under the preceding sentence 
                which is not a multiple of $50, shall be rounded to the 
                next highest multiple of $50.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.
    (d) Plan Amendments.--A plan or other arrangement that otherwise 
satisfies all applicable requirements of sections 106, 125, and 129 of 
the Internal Revenue Code of 1986 (including any rules or regulations 
thereunder) shall not fail to be treated as a cafeteria plan or 
dependent care flexible spending arrangement merely because such plan 
or arrangement is amended pursuant to the amendments made by this 
section and such amendment is retroactive, if--
            (1) such amendment is adopted no later than the last day of 
        the first plan year beginning after December 31, 2019, and
            (2) the plan or arrangement is operated consistent with the 
        terms of such amendment during the period beginning on the 
        effective date of the amendment and ending on the date the 
        amendment is adopted.

SEC. 404. PAYROLL CREDIT FOR CERTAIN FIXED EXPENSES OF CHILD CARE 
              FACILITIES SUBJECT TO CLOSURE BY REASON OF COVID-19.

    (a) In General.--In the case of an eligible employer, there shall 
be allowed as a credit against applicable employment taxes for each 
calendar quarter an amount equal to 50 percent of the qualified fixed 
expenses paid or incurred by such employer during such calendar 
quarter.
    (b) Limitations and Refundability.--
            (1) Overall quarterly dollar limitation.--The qualified 
        fixed expenses which may be taken into account under subsection 
        (a) (determined after the application of paragraph (2)) by any 
        eligible employer for any calendar quarter shall not exceed the 
        least of--
                    (A) the qualified fixed expenses paid by the 
                eligible employer in the same calendar quarter of 
                calendar year 2019,
                    (B) $25,000,000, or
                    (C) the greater of--
                            (i) 25 percent of the wages paid with 
                        respect to the employment of all the employees 
                        of the eligible employer for such calendar 
                        quarter, or
                            (ii) 6.25 percent of the gross receipts of 
                        the eligible employer for calendar year 2019.
            (2) Per facility quarterly dollar limitation.--The 
        qualified fixed expenses which may be taken into account under 
        subsection (a) by any eligible employer for any calendar 
        quarter with respect to any facility of such employer shall not 
        exceed $50,000.
            (3) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the applicable employment taxes for such 
        calendar quarter (reduced by any credits allowed under 
        subsections (e) and (f) of section 3111 of such Code, sections 
        7001 and 7003 of the Families First Coronavirus Response Act, 
        and section 2301 of the CARES Act, for such quarter) on the 
        wages paid with respect to the employment of all the employees 
        of the eligible employer for such calendar quarter.
            (4) Refundability of excess credit.--
                    (A) In general.--If the amount of the credit under 
                subsection (a) exceeds the limitation of paragraph (3) 
                for any calendar quarter, such excess shall be treated 
                as an overpayment that shall be refunded under sections 
                6402(a) and 6413(b) of the Internal Revenue Code of 
                1986.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any amounts due 
                to an employer under this paragraph shall be treated in 
                the same manner as a refund due from a credit provision 
                referred to in subsection (b)(2) of such section.
    (c) Definitions.--For purposes of this section--
            (1) Applicable employment taxes.--The term ``applicable 
        employment taxes'' means the following:
                    (A) The taxes imposed under section 3111(a) of the 
                Internal Revenue Code of 1986.
                    (B) So much of the taxes imposed under section 
                3221(a) of such Code as are attributable to the rate in 
                effect under section 3111(a) of such Code.
            (2) Eligible employer.--
                    (A) In general.--The term ``eligible employer'' 
                means any employer--
                            (i) which was carrying on a trade or 
                        business engaged in the provision of child care 
                        assistance at a qualified child care facility 
                        (within the meaning of section 45F(c)(2)(A) of 
                        such Code without regard to the last sentence 
                        thereof) at any time during calendar year 2020, 
                        and
                            (ii) with respect to any calendar quarter, 
                        for which--
                                    (I) the operation of the trade or 
                                business described in clause (i) is 
                                fully or partially suspended during the 
                                calendar quarter due to orders from an 
                                appropriate governmental authority 
                                limiting commerce, travel, or group 
                                meetings (for commercial, social, 
                                religious, or other purposes) due to 
                                the coronavirus disease 2019 (COVID-
                                19), or
                                    (II) such calendar quarter is 
                                within the period described in 
                                subparagraph (B).
                    (B) Significant decline in gross receipts.--The 
                period described in this subparagraph is the period--
                            (i) beginning with the first calendar 
                        quarter beginning after December 31, 2019, for 
                        which gross receipts (within the meaning of 
                        section 448(c) of the Internal Revenue Code of 
                        1986) for the calendar quarter are less than 90 
                        percent of gross receipts for the same calendar 
                        quarter in the prior year, and
                            (ii) ending with the calendar quarter 
                        following the first calendar quarter beginning 
                        after a calendar quarter described in clause 
                        (i) for which gross receipts of such employer 
                        are greater than 90 percent of gross receipts 
                        for the same calendar quarter in the prior 
                        year.
                    (C) Tax-exempt organizations.--In the case of an 
                organization which is described in section 501(c) of 
                the Internal Revenue Code of 1986 and exempt from tax 
                under section 501(a) of such Code--
                            (i) any reference in this section to a 
                        trade or business shall be treated as a 
                        reference to the operations of such 
                        organization which are related to the provision 
                        of child care assistance (within the meaning of 
                        subparagraph (A)(i)), and
                            (ii) any reference in this section to gross 
                        receipts shall be treated as a reference to 
                        gross receipts within the meaning of section 
                        6033 of the Internal Revenue Code of 1986.
                    (D) Phase-in of credit where business not suspended 
                and reduction in gross receipts less than 50 percent.--
                            (i) In general.--In the case of any 
                        calendar quarter with respect to which an 
                        eligible employer would not be an eligible 
                        employer if subparagraph (B)(i) were applied by 
                        substituting ``50 percent'' for ``90 percent'', 
                        the amount of the credit allowed under 
                        subsection (a) shall be reduced by the amount 
                        which bears the same ratio to the amount of 
                        such credit (determined without regard to this 
                        subparagraph) as--
                                    (I) the excess gross receipts 
                                percentage point amount, bears to
                                    (II) 40 percentage points.
                            (ii) Excess gross receipts percentage point 
                        amount.--For purposes of this subparagraph, the 
                        term ``excess gross receipts percentage point 
                        amount'' means, with respect to any calendar 
                        quarter, the excess of--
                                    (I) the lowest of the gross 
                                receipts percentage point amounts 
                                determined with respect to any calendar 
                                quarter during the period ending with 
                                such calendar quarter and beginning 
                                with the first calendar quarter during 
                                the period described in subparagraph 
                                (B), over
                                    (II) 50 percentage points.
                            (iii) Gross receipts percentage point 
                        amounts.--For purposes of this subparagraph, 
                        the term ``gross receipts percentage point 
                        amount'' means, with respect to any calendar 
                        quarter, the percentage (expressed as a number 
                        of percentage points) obtained by dividing--
                                    (I) the gross receipts (within the 
                                meaning of subparagraph (B)) for such 
                                calendar quarter, by
                                    (II) the gross receipts for the 
                                same calendar quarter in calendar year 
                                2019.
            (3) Qualified fixed expenses.--
                    (A) In general.--The term ``qualified fixed 
                expenses'' means the payment or accrual, in the 
                ordinary course of the eligible employer's trade or 
                business, of any covered mortgage obligation, covered 
                rent obligation, or covered utility payment. Such term 
                shall not include the prepayment of any obligation for 
                a period in excess of a month unless the payment for 
                such period is customarily due in advance. Such term 
                shall not include any payment or accrual of any 
                obligation or payment which is with respect to property 
                which is not located in the United States or any 
                possession of the United States.
                    (B) Application of definitions.--The terms 
                ``covered mortgage obligation'', ``covered rent 
                obligation'', and ``covered utility payment'' shall 
                each have the same meaning as when used in section 1106 
                of the CARES Act.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury or the Secretary's delegate.
            (5) Wages.--
                    (A) In general.--The term ``wages'' means wages (as 
                defined in section 3121(a) of the Internal Revenue Code 
                of 1986) and compensation (as defined in section 
                3231(e) of such Code). For purposes of the preceding 
                sentence (other than for purposes of subsection 
                (b)(2)), wages as defined in section 3121(a) of such 
                Code shall be determined without regard to paragraphs 
                (1), (8), (10), (13), (18), (19), and (22) of section 
                3121(b) of such Code.
                    (B) Allowance for certain health plan expenses.--
                            (i) In general.--Such term shall include 
                        amounts paid or incurred by the eligible 
                        employer to provide and maintain a group health 
                        plan (as defined in section 5000(b)(1) of the 
                        Internal Revenue Code of 1986), but only to the 
                        extent that such amounts are excluded from the 
                        gross income of employees by reason of section 
                        106(a) of such Code.
                            (ii) Allocation rules.--For purposes of 
                        this section, amounts treated as wages under 
                        clause (i) shall be treated as paid with 
                        respect to any employee (and with respect to 
                        any period) to the extent that such amounts are 
                        properly allocable to such employee (and to 
                        such period) in such manner as the Secretary 
                        may prescribe. Except as otherwise provided by 
                        the Secretary, such allocation shall be treated 
                        as properly made if made on the basis of being 
                        pro rata among periods of coverage.
            (6) Employer.--The term ``employer'' means any employer (as 
        defined in section 3401(d) of such Code) of at least one 
        employee on any day in calendar year 2020.
            (7) Other terms.--Except as otherwise provided in this 
        section, any term used in this section which is also used in 
        chapter 21 or 22 of the Internal Revenue Code of 1986 shall 
        have the same meaning as when used in such chapter.
    (d) Aggregation Rule.--All persons treated as a single employer 
under subsection (a) or (b) of section 52 of the Internal Revenue Code 
of 1986, or subsection (m) or (o) of section 414 of such Code, shall be 
treated as one employer for purposes of this section.
    (e) Denial of Double Benefit.--For purposes of chapter 1 of such 
Code, the gross income of any eligible employer, for the taxable year 
which includes the last day of any calendar quarter with respect to 
which a credit is allowed under this section, shall be increased by the 
amount of such credit.
    (f) Certain Governmental Employers.--
            (1) In general.--The credit under this section shall not be 
        allowed to the Federal Government, the government of any State, 
        of the District of Columbia, or of any possession of the United 
        States, any tribal government, or any political subdivision, 
        agency, or instrumentality of any of the foregoing.
            (2) Exception.--Paragraph (1) shall not apply to any 
        organization described in section 501(c)(1) of the Internal 
        Revenue Code of 1986 and exempt from tax under section 501(a) 
        of such Code.
    (g) Election Not To Have Section Apply.--This section shall not 
apply with respect to any eligible employer for any calendar quarter if 
such employer elects (at such time and in such manner as the Secretary 
may prescribe) not to have this section apply.
    (h) Transfers to Certain Trust Funds.--There are hereby 
appropriated to the Federal Old-Age and Survivors Insurance Trust Fund 
and the Federal Disability Insurance Trust Fund established under 
section 201 of the Social Security Act (42 U.S.C. 401) and the Social 
Security Equivalent Benefit Account established under section 15A(a) of 
the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal 
to the reduction in revenues to the Treasury by reason of this section 
(without regard to this subsection). Amounts appropriated by the 
preceding sentence shall be transferred from the general fund at such 
times and in such manner as to replicate to the extent possible the 
transfers which would have occurred to such Trust Fund or Account had 
this section not been enacted.
    (i) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 of such Code for any failure to make a deposit of 
applicable employment taxes if the Secretary determines that such 
failure was due to the anticipation of the credit allowed under this 
section.
    (j) Third-Party Payors.--Any credit allowed under this section 
shall be treated as a credit described in section 3511(d)(2) of such 
Code.
    (k) Regulations and Guidance.--The Secretary shall issue such 
forms, instructions, regulations, and guidance as are necessary--
            (1) to allow the advance payment of the credit under 
        subsection (a), subject to the limitations provided in this 
        section, based on such information as the Secretary shall 
        require,
            (2) regulations or other guidance to provide for the 
        reconciliation of such advance payment with the amount of the 
        credit at the time of filing the return of tax for the 
        applicable quarter or taxable year,
            (3) with respect to the application of the credit under 
        subsection (a) to third-party payors (including professional 
        employer organizations, certified professional employer 
        organizations, or agents under section 3504 of the Internal 
        Revenue Code of 1986), including regulations or guidance 
        allowing such payors to submit documentation necessary to 
        substantiate the eligible employer status of employers that use 
        such payors,
            (4) for application of subsection (b)(1)(A) and 
        subparagraphs (A)(ii)(II) and (B) of subsection (c)(2) in the 
        case of any employer which was not carrying on a trade or 
        business for all or part of the same calendar quarter in the 
        prior year, and
            (5) for recapturing the benefit of credits determined under 
        this section in cases where there is a subsequent adjustment to 
        the credit determined under subsection (a).
    (l) Application of Section.--This section shall apply only to 
qualified fixed expenses paid or accrued in calendar quarters beginning 
on or after the date of the enactment of this Act and before January 1, 
2021.

SEC. 405. PAYROLL CREDIT FOR CERTAIN EMPLOYEE DEPENDENT CARE EXPENSES 
              PAID BY EMPLOYERS.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against applicable employment taxes for each calendar 
quarter an amount equal to 30 percent of the qualified employee 
dependent care expenses paid by such employer with respect to such 
calendar quarter.
    (b) Limitations and Refundability.--
            (1) Dollar limitation per employee.--The qualified employee 
        dependent care expenses which may be taken into account under 
        subsection (a) with respect to any employee for any calendar 
        quarter shall not exceed $2,500.
            (2) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the applicable employment taxes for such 
        calendar quarter (reduced by any credits allowed under 
        subsections (e) and (f) of section 3111 of such Code, sections 
        7001 and 7003 of the Families First Coronavirus Response Act, 
        section 2301 of the CARES Act, and section 4 of this Act, for 
        such quarter) on the wages paid with respect to the employment 
        of all the employees of the employer for such calendar quarter.
            (3) Refundability of excess credit.--
                    (A) In general.--If the amount of the credit under 
                subsection (a) exceeds the limitation of paragraph (2) 
                for any calendar quarter, such excess shall be treated 
                as an overpayment that shall be refunded under sections 
                6402(a) and 6413(b) of the Internal Revenue Code of 
                1986.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any amounts due 
                to an employer under this paragraph shall be treated in 
                the same manner as a refund due from a credit provision 
                referred to in subsection (b)(2) of such section.
            (4) Coordination with government grants.--The qualified 
        employee dependent care expenses taken into account under this 
        section by any employer shall be reduced by any amounts 
        provided by any Federal, State, or local government for 
        purposes of making or reimbursing such expenses.
    (c) Qualified Employee Dependent Care Expenses.--For purposes of 
this section, the term ``qualified employee dependent care expenses'' 
means any amount paid to or for the benefit of an employee in the 
employment of the employer if--
            (1) such amount is dependent care assistance (as defined in 
        section 129(e)(1) of the Internal Revenue Code of 1986), and
            (2) the employer elects (at such time and in such manner as 
        the Secretary may provide) to treat such amount as a qualified 
        employee dependent care expense.
    (d) Special Rules; Other Definitions.--
            (1) Application of certain non-discrimination rules.--No 
        credit shall be allowed under this section to any employer for 
        any calendar quarter if qualified employee dependent care 
        expenses are provided by such employer to employees for such 
        calendar quarter in a manner which discriminates in favor of 
        highly compensated individuals (within the meaning of section 
        125) as to eligibility for, or the amount of, such benefit 
        expenses.
            (2) Denial of double benefit.--For purposes of chapter 1 of 
        such Code, no deduction or credit (other than the credit 
        allowed under this section) shall be allowed for so much of 
        qualified employee dependent care expenses as is equal to the 
        credit allowed under this section.
            (3) Third-party payors.--Any credit allowed under this 
        section shall be treated as a credit described in section 
        3511(d)(2) of such Code.
            (4) Applicable employment taxes.--For purposes of this 
        section, the term ``applicable employment taxes'' means the 
        following:
                    (A) The taxes imposed under section 3111(a) of the 
                Internal Revenue Code of 1986.
                    (B) So much of the taxes imposed under section 
                3221(a) of such Code as are attributable to the rate in 
                effect under section 3111(a) of such Code.
            (5) Secretary.--For purposes of this section, the term 
        ``Secretary'' means the Secretary of the Treasury or the 
        Secretary's delegate.
            (6) Certain terms.--
                    (A) In general.--Any term used in this section 
                which is also used in chapter 21 or 22 of such Code 
                shall have the same meaning as when used in such 
                chapter (as the case may be).
                    (B) Certain provisions not taken into account 
                except for purposes of limiting credit to employment 
                taxes.--For purposes of subparagraph (A) (other than 
                with respect to subsection (b)(2)), section 3121(b) of 
                such Code shall be applied without regard to paragraphs 
                (1), (5), (6), (7), (8), (10), (13), (18), (19), and 
                (22) thereof (except with respect to services performed 
                in a penal institution by an inmate thereof) and 
                section 3231(e)(1) shall be applied without regard to 
                the sentence that begins ``Such term does not include 
                remuneration''.
    (e) Certain Governmental Employers.--
            (1) In general.--The credit under this section shall not be 
        allowed to the Federal Government or any agency or 
        instrumentality thereof.
            (2) Exception.--Paragraph (1) shall not apply to any 
        organization described in section 501(c)(1) of the Internal 
        Revenue Code of 1986 and exempt from tax under section 501(a) 
        of such Code.
    (f) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 of such Code for any failure to make a deposit of 
applicable employment taxes if the Secretary determines that such 
failure was due to the anticipation of the credit allowed under this 
section.
    (g) Regulations.--The Secretary shall prescribe such regulations or 
other guidance as may be necessary to carry out the purposes of this 
section, including regulations or other guidance--
            (1) to allow the advance payment of the credit determined 
        under subsection (a), subject to the limitations provided in 
        this section, based on such information as the Secretary shall 
        require,
            (2) to provide for the reconciliation of such advance 
        payment with the amount of the credit at the time of filing the 
        return of tax for the applicable quarter or taxable year,
            (3) for recapturing the benefit of credits determined under 
        this section in cases where there is a subsequent adjustment to 
        the credit determined under subsection (a), and
            (4) with respect to the application of the credit to third 
        party payors (including professional employer organizations, 
        certified professional employer organizations, or agents under 
        section 3504 of such Code), including to allow such payors to 
        submit documentation necessary to substantiate eligibility for, 
        and the amount of, the credit allowed under this section.
    (h) Application of Section.--This section shall apply only to 
qualified employee dependent care expenses paid in calendar quarters 
beginning on or after the date of the enactment of this Act and before 
January 1, 2021.
    (i) Transfers to Certain Trust Funds.--There are hereby 
appropriated to the Federal Old-Age and Survivors Insurance Trust Fund 
and the Federal Disability Insurance Trust Fund established under 
section 201 of the Social Security Act (42 U.S.C. 401) and the Social 
Security Equivalent Benefit Account established under section 15A(a) of 
the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal 
to the reduction in revenues to the Treasury by reason of this section 
(without regard to this subsection). Amounts appropriated by the 
preceding sentence shall be transferred from the general fund at such 
times and in such manner as to replicate to the extent possible the 
transfers which would have occurred to such Trust Fund or Account had 
this section not been enacted.

SEC. 406. FLEXIBILITY FOR DEPENDENT CARE FLEXIBLE SPENDING 
              ARRANGEMENTS.

    (a) Carryover of Unused Benefits.--A plan or other arrangement that 
otherwise satisfies all applicable requirements of sections 106, 125, 
and 129 of the Internal Revenue Code of 1986 (including any rules or 
regulations thereunder) shall not fail to be treated as a cafeteria 
plan or dependent care flexible spending arrangement merely because 
such plan or arrangement permits participants to carry over (under 
rules similar to the rules applicable to health flexible spending 
arrangements) an amount, not in excess of the amount in effect under 
section 129(a)(2)(A) of such Code, of unused benefits or contributions 
remaining in a dependent care flexible spending arrangement from the 
plan year ending in 2020 to the plan year ending in 2021.
    (b) Extension of Grace Periods.--A plan or other arrangement that 
otherwise satisfies all applicable requirements of sections 106, 125, 
or 129 of the Internal Revenue Code (including any rules or regulations 
thereunder) shall not fail to be treated as a cafeteria plan or 
dependent care flexible spending arrangement merely because such plan 
or arrangement extends the grace period for the plan year ending in 
2020 to 12 months after the end of such plan year, with respect to 
unused benefits or contributions remaining in a dependent care flexible 
spending arrangement.
    (c) Definitions.--Any term used in this section which is also used 
in section 106, 125, or 129 of the Internal Revenue Code of 1986 or the 
rules or regulations thereunder shall have the same meaning as when 
used in such section or rules or regulations.
    (d) Plan Amendments.--A plan or other arrangement that otherwise 
satisfies all applicable requirements of sections 106, 125, and 129 of 
the Internal Revenue Code of 1986 (including any rules or regulations 
thereunder) shall not fail to be treated as a cafeteria plan or 
dependent care flexible spending arrangement merely because such plan 
or arrangement is amended pursuant to a provision under this section 
and such amendment is retroactive, if--
            (1) such amendment is adopted no later than the last day of 
        the plan year in which the amendment is effective, and
            (2) the plan or arrangement is operated consistent with the 
        terms of such amendment during the period beginning on the 
        effective date of the amendment and ending on the date the 
        amendment is adopted.

SEC. 407. EMPLOYEE RETENTION CREDIT ALLOWED WITH RESPECT TO EMPLOYMENT 
              OF DOMESTIC WORKERS.

    (a) In General.--Section 2301(c)(2) of the CARES Act is amended by 
adding at the end the following new subparagraph:
                    ``(D) Employers of domestic workers.--In the case 
                of an employer with one or more employees who perform 
                domestic service (within the meaning of section 
                3121(a)(7) of such Code) in the private home of such 
                employer, with respect to such employees--
                            ``(i) subparagraph (A) shall be applied--
                                    ``(I) by substituting `employing an 
                                employee who performs domestic service 
                                in the private home of such employer' 
                                for `carrying on a trade or business' 
                                in clause (i) thereof, and
                                    ``(II) by substituting `such 
                                employment' for `the operation of the 
                                trade or business' in clause (ii)(I) 
                                thereof,
                            ``(ii) subclause (II) of subparagraph 
                        (A)(ii) shall not apply, and
                            ``(iii) such employer shall be treated as a 
                        large employer.''.
    (b) Denial of Double Benefit.--Section 2301(h)(2) of the CARES Act 
is amended--
            (1) by striking ``shall not be taken into account for 
        purposes of'' and inserting ``shall not be taken into account--
                    ``(A) for purposes of'',
            (2) by striking the period at the end and inserting ``, 
        and'', and
            (3) by adding at the end the following:
                    ``(B) if such wages are paid for domestic service 
                described in subsection (c)(2)(E), as employment-
                related expenses for purposes of section 21 of such 
                Code.
        In the case of any individual who pays wages for domestic 
        service described in subsection (c)(2)(E) and receives a 
        reimbursement for such wages which is excludible from gross 
        income under section 129 of such Code, such wages shall not be 
        treated as qualified wages for purposes of this section.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in section 2301 of the CARES Act.

SEC. 408. CHILD CARE STABILIZATION FUNDS.

    (a) In General.--Section 418(a)(3) of the Social Security Act (42 
U.S.C. 618(a)(3)) is amended by striking ``$2,917,000,000 for each of 
fiscal years 2017 and 2018'' and inserting ``$10,000,000,000 for each 
of fiscal years 2020 through 2024''.
    (b) Additional Funds Not Subject to State Match Requirement.--With 
respect to the amounts appropriated in section 418(a)(3) of the Social 
Security Act in excess of $2,917,000,000 for each of fiscal years 2020 
and 2021, section 418(a)(2)(C) of such Act shall be applied and 
administered with respect to any State that is entitled to receive the 
entire amount that would be allotted to the State under section 
418(a)(2)(B) of such Act for the fiscal year in the absence of this 
section, as if the Federal medical assistance percentage for the State 
for the fiscal year were 100 percent.

SEC. 409. FAMILY CARE FOR ESSENTIAL WORKERS.

    (a) Increase in Funding.--The amount specified in subsection (c) of 
section 2003 of the Social Security Act for purposes of subsections (a) 
and (b) of such section is deemed to be $2,550,000,000 for fiscal year 
2020, of which $850,000,000 shall be obligated by States during 
calendar year 2020 in accordance with subsection (b) of this section.
    (b) Rules Governing Use of Additional Funds.--
            (1) In general.--Funds are used in accordance with this 
        subsection if--
                    (A) the funds are used for--
                            (i) child care services for a child of an 
                        essential worker; or
                            (ii) daytime care services or other adult 
                        protective services for an individual who--
                                    (I) is a dependent, or a member of 
                                the household of, an essential worker; 
                                and
                                    (II) requires the services;
                    (B) the funds are provided to reimburse an 
                essential worker for the cost of obtaining the services 
                (including child and adult care services obtained on or 
                after the date the Secretary of Health and Human 
                Services declared a public health emergency pursuant to 
                section 319 of the Public Health Service Act on January 
                31, 2020, entitled ``Determination that a Public Health 
                Emergency Exists Nationwide as the Result of the 2019 
                Novel Coronavirus''), to a provider of child or adult 
                care services, or to establish a temporary child care 
                facility operated by a State or local government;
                    (C) eligibility for the funds or services, and the 
                amount of funds or services provided, is not 
                conditioned on a means test;
                    (D) the funds are used in consultation with the 
                lead agency designated pursuant to section 658D(a) of 
                the Child Care and Development Block Grant Act of 1990 
                by the State involved and subject to the limitations in 
                section 2005 of the Social Security Act, except that, 
                for purposes of this subparagraph--
                            (i) paragraphs (3), (5), and (8) of section 
                        2005(a) of such Act shall not apply; and
                            (ii)(I) the limitation in section 
                        2005(a)(7) of such Act shall not apply with 
                        respect to any standard which the State 
                        involved determines would impede the ability of 
                        the State to provide emergency temporary care 
                        to a child, dependent, or household member 
                        referred to in subparagraph (A) of this 
                        paragraph if the emergency temporary care would 
                        not endanger the health, safety, or development 
                        of children who received the care and care 
                        would otherwise not be available to support the 
                        immediate, short-term family care needs of 
                        essential workers; and
                            (II) if the State determines that such a 
                        standard would be so impeding, the State shall 
                        report the determination to the Secretary, 
                        including a description of how exempting 
                        standards that may impede the ability of the 
                        State to provide emergency temporary care did 
                        not endanger the health, safety, or development 
                        of children who received emergency temporary 
                        care, separately from the annual report to the 
                        Secretary by the State;
                    (E) the funds are used to supplement, not supplant, 
                State general revenue funds for child care assistance; 
                and
                    (F) the funds are not used for child care costs 
                that are--
                            (i) covered by funds provided under the 
                        Head Start Act, a preschool development grant 
                        under section 9121 of the Every Student 
                        Succeeds Act (42 U.S.C. 9831 note), the Child 
                        Care and Development Block Grant Act of 1990, 
                        section 418 of the Social Security Act, or 
                        another federally funded dependent care 
                        program; or
                            (ii) reimbursable by the Federal Emergency 
                        Management Agency.
            (2) Essential worker defined.--In paragraph (1), the term 
        ``essential worker'' means--
                    (A) a health sector employee;
                    (B) an emergency response worker;
                    (C) a child care worker;
                    (D) a sanitation worker;
                    (E) a worker at a business which a State or local 
                government official has determined must remain open to 
                serve the public during the emergency referred to in 
                paragraph (1)(B); and
                    (F) any other worker who cannot telework, and whom 
                the State deems to be essential during the emergency 
                referred to in paragraph (1)(B).

SEC. 410. INFRASTRUCTURE GRANTS TO IMPROVE CHILD CARE SAFETY.

    (a) In General.--Part A of title IV of the Social Security Act (42 
U.S.C. 601 et seq.) is amended by inserting after section 418 the 
following:

``SEC. 418A. INFRASTRUCTURE GRANTS TO IMPROVE CHILD CARE SAFETY.

    ``(a) Short Title.--This section may be cited as the 
`Infrastructure Grants To Improve Child Care Safety Act of 2020'.
    ``(b) Needs Assessments.--
            ``(1) Immediate needs assessment.--
                    ``(A) In general.--The Secretary shall conduct an 
                immediate needs assessment of the condition of child 
                care facilities throughout the United States (with 
                priority given to child care facilities that receive 
                Federal funds), that--
                            ``(i) determines the extent to which the 
                        COVID-19 pandemic has created immediate 
                        infrastructure needs, including infrastructure-
                        related health and safety needs, which must be 
                        addressed for child care facilities to operate 
                        in compliance with public health guidelines;
                            ``(ii) considers the effects of the 
                        pandemic on a variety of child care centers, 
                        including home-based centers; and
                            ``(iii) considers how the pandemic has 
                        impacted specific metrics, such as--
                                    ``(I) capacity;
                                    ``(II) investments in 
                                infrastructure changes;
                                    ``(III) the types of infrastructure 
                                changes centers need to implement and 
                                their associated costs;
                                    ``(IV) the price of tuition; and
                                    ``(V) any changes or anticipated 
                                changes in the number and demographic 
                                of children attending.
                    ``(B) Timing.--The immediate needs assessment 
                should occur simultaneously with the first grant-making 
                cycle under subsection (c).
                    ``(C) Report.--Not later than 1 year after the date 
                of the enactment of this section, the Secretary shall 
                submit to the Congress a report containing the result 
                of the needs assessment conducted under subparagraph 
                (A), and make the assessment publicly available.
            ``(2) Long-term needs assessment.--
                    ``(A) In general.--The Secretary shall conduct a 
                long-term assessment of the condition of child care 
                facilities throughout the United States (with priority 
                given to child care facilities that receive Federal 
                funds). The assessment may be conducted through 
                representative random sampling.
                    ``(B) Report.--Not later than 4 years after the 
                date of the enactment of this section, the Secretary 
                shall submit to the Congress a report containing the 
                results of the needs assessment conducted under 
                subparagraph (A), and make the assessment publicly 
                available.
    ``(c) Child Care Facilities Grants.--
            ``(1) Grants to states.--
                    ``(A) In general.--The Secretary may award grants 
                to States for the purpose of acquiring, constructing, 
                renovating, or improving child care facilities, 
                including adapting, reconfiguring, or expanding 
                facilities to respond to the COVID-19 pandemic.
                    ``(B) Prioritized facilities.--The Secretary may 
                not award a grant to a State under subparagraph (A) 
                unless the State involved agrees, with respect to the 
                use of grant funds, to prioritize--
                            ``(i) child care facilities primarily 
                        serving low-income populations;
                            ``(ii) child care facilities primarily 
                        serving children who have not attained the age 
                        of 5 years;
                            ``(iii) child care facilities that closed 
                        during the COVID-19 pandemic and are unable to 
                        open without making modifications to the 
                        facility that would otherwise be required to 
                        ensure the health and safety of children and 
                        staff; and
                            ``(iv) child care facilities that serve the 
                        children of parents classified as essential 
                        workers during the COVID-19 pandemic.
                    ``(C) Duration of grants.--A grant under this 
                subsection shall be awarded for a period of not more 
                than 5 years.
                    ``(D) Application.--To seek a grant under this 
                subsection, a State shall submit to the Secretary an 
                application at such time, in such manner, and 
                containing such information as the Secretary may 
                require, which information shall--
                            ``(i) be disaggregated as the Secretary may 
                        require; and
                            ``(ii) include a plan to use a portion of 
                        the grant funds to report back to the Secretary 
                        on the impact of using the grant funds to 
                        improve child care facilities.
                    ``(E) Priority.--In selecting States for grants 
                under this subsection, the Secretary shall prioritize 
                States that--
                            ``(i) plan to improve center-based and 
                        home-based child care programs, which may 
                        include a combination of child care and early 
                        Head Start or Head Start programs;
                            ``(ii) aim to meet specific needs across 
                        urban, suburban, or rural areas as determined 
                        by the State; and
                            ``(iii) show evidence of collaboration 
                        with--
                                    ``(I) local government officials;
                                    ``(II) other State agencies;
                                    ``(III) nongovernmental 
                                organizations, such as--
                                            ``(aa) organizations within 
                                        the philanthropic community;
                                            ``(bb) certified community 
                                        development financial 
                                        institutions as defined in 
                                        section 103 of the Community 
                                        Development Banking and 
                                        Financial Institutions Act of 
                                        1994 (12 U.S.C. 4702) that have 
                                        been certified by the Community 
                                        Development Financial 
                                        Institutions Fund (12 U.S.C. 
                                        4703); and
                                            ``(cc) organizations that 
                                        have demonstrated experience 
                                        in--

                                                    ``(AA) providing 
                                                technical or financial 
                                                assistance for the 
                                                acquisition, 
                                                construction, 
                                                renovation, or 
                                                improvement of child 
                                                care facilities;

                                                    ``(BB) providing 
                                                technical, financial, 
                                                or managerial 
                                                assistance to child 
                                                care providers; and

                                                    ``(CC) securing 
                                                private sources of 
                                                capital financing for 
                                                child care facilities 
                                                or other low-income 
                                                community development 
                                                projects; and

                                    ``(IV) local community 
                                organizations, such as--
                                            ``(aa) child care 
                                        providers;
                                            ``(bb) community care 
                                        agencies;
                                            ``(cc) resource and 
                                        referral agencies; and
                                            ``(dd) unions.
                    ``(F) Consideration.--In selecting States for 
                grants under this subsection, the Secretary shall 
                consider--
                            ``(i) whether the applicant--
                                    ``(I) has or is developing a plan 
                                to address child care facility needs; 
                                and
                                    ``(II) demonstrates the capacity to 
                                execute such a plan; and
                            ``(ii) after the date the report required 
                        by subsection (b)(1)(C) is submitted to the 
                        Congress, the needs of the applicants based on 
                        the results of the assessment.
                    ``(G) Diversity of awards.--In awarding grants 
                under this section, the Secretary shall give equal 
                consideration to States with varying capacities under 
                subparagraph (F).
                    ``(H) Matching requirement.--
                            ``(i) In general.--As a condition for the 
                        receipt of a grant under subparagraph (A), a 
                        State that is not an Indian tribe shall agree 
                        to make available (directly or through 
                        donations from public or private entities) 
                        contributions with respect to the cost of the 
                        activities to be carried out pursuant to 
                        subparagraph (A), which may be provided in cash 
                        or in kind, in an amount equal to 10 percent of 
                        the funds provided through the grant.
                            ``(ii) Determination of amount 
                        contributed.--Contributions required by clause 
                        (i) may include--
                                    ``(I) amounts provided by the 
                                Federal Government, or services 
                                assisted or subsidized to any 
                                significant extent by the Federal 
                                Government; or
                                    ``(II) philanthropic or private-
                                sector funds.
                    ``(I) Report.--Not later than 6 months after the 
                last day of the grant period, a State receiving a grant 
                under this paragraph shall submit a report to the 
                Secretary as described in subparagraph (D)--
                            ``(i) to determine the effects of the grant 
                        in constructing, renovating, or improving child 
                        care facilities, including any changes in 
                        response to the COVID-19 pandemic and any 
                        effects on access to and quality of child care; 
                        and
                            ``(ii) to provide such other information as 
                        the Secretary may require.
                    ``(J) Amount limit.--The annual amount of a grant 
                under this paragraph may not exceed $35,000,000.
            ``(2) Grants to intermediary organizations.--
                    ``(A) In general.--The Secretary may award grants 
                to intermediary organizations, such as certified 
                community development financial institutions, tribal 
                organizations, or other organizations with demonstrated 
                experience in child care facilities financing, for the 
                purpose of providing technical assistance, capacity 
                building, and financial products to develop or finance 
                child care facilities.
                    ``(B) Application.--A grant under this paragraph 
                may be made only to intermediary organizations that 
                submit to the Secretary an application at such time, in 
                such manner, and containing such information as the 
                Secretary may require.
                    ``(C) Priority.--In selecting intermediary 
                organizations for grants under this subsection, the 
                Secretary shall prioritize intermediary organizations 
                that--
                            ``(i) demonstrate experience in child care 
                        facility financing or related community 
                        facility financing;
                            ``(ii) demonstrate the capacity to assist 
                        States and local governments in developing 
                        child care facilities and programs;
                            ``(iii) demonstrate the ability to leverage 
                        grant funding to support financing tools to 
                        build the capacity of child care providers, 
                        such as through credit enhancements;
                            ``(iv) propose to meet a diversity of needs 
                        across States and across urban, suburban, and 
                        rural areas at varying types of center-based, 
                        home-based, and other child care settings, 
                        including early care programs located in 
                        freestanding buildings or in mixed-use 
                        properties; and
                            ``(v) propose to focus on child care 
                        facilities primarily serving low-income 
                        populations and children who have not attained 
                        the age of 5 years.
                    ``(D) Amount limit.--The amount of a grant under 
                this paragraph may not exceed $10,000,000.
            ``(3) Report.--Not later than the end of fiscal year 2024, 
        the Secretary shall submit to the Congress a report on the 
        effects of the grants provided under this subsection, and make 
        the report publically accessible.
    ``(d) Limitations on Authorization of Appropriations.--
            ``(1) In general.--To carry out this section, there is 
        authorized to be appropriated $10,000,000,000 for fiscal year 
        2020, which shall remain available through fiscal year 2024.
            ``(2) Reservations of funds.--
                    ``(A) Indian tribes.--The Secretary shall reserve 3 
                percent of the total amount made available to carry out 
                this section, for payments to Indian tribes.
                    ``(B) Territories.--The Secretary shall reserve 3 
                percent of the total amount made available to carry out 
                this section, for payments to territories.
            ``(3) Grants for intermediary organizations.--Not less than 
        10 percent and not more than 15 percent of the total amount 
        made available to carry out this section may be used to carry 
        out subsection (c)(2).
            ``(4) Limitation on use of funds for needs assessments.--
        Not more than $5,000,000 of the amounts made available to carry 
        out this section may be used to carry out subsection (b).
    ``(e) Definition of State.--In this section, the term `State' has 
the meaning provided in section 419, except that it includes the 
Commonwealth of the Northern Mariana Islands and any Indian tribe.''.
    (b) Exemption of Territory Grants From Limitation on Total Payments 
to the Territories.--Section 1108(a)(2) of such Act (42 U.S.C. 
1308(a)(2)) is amended by inserting ``418A(c),'' after ``413(f),''.
                                 <all>
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