`[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1319 Enrolled Bill (ENR)]

        H.R.1319

                    One Hundred Seventeenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

           Begun and held at the City of Washington on Sunday,
          the third day of January, two thousand and twenty-one


                                 An Act


 
  To provide for reconciliation pursuant to title II of S. Con. Res. 5.

    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 ``American Rescue Plan Act of 2021''.
SEC. 2. TABLE OF CONTENTS.
    The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.

       TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                         Subtitle A--Agriculture

Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for 
          oversight of COVID-19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and 
          ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged 
          farmers, ranchers, forest land owners and operators, and 
          groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and 
          associated expenses.

                          Subtitle B--Nutrition

Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and 
          technology improvements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who have 
          not attained the age of 25.
Sec. 1108. Pandemic EBT program.

      TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                      Subtitle A--Education Matters

                     PART 1--Department of Education

Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary 
          institutions of higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.

                          PART 2--Miscellaneous

Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.

                        Subtitle B--Labor Matters

Sec. 2101. Funding for Department of Labor worker protection activities.

            Subtitle C--Human Services and Community Supports

Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the 
          National Service Trust.

                        Subtitle D--Public Health

Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for 
          Disease Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID-19 vaccines, therapeutics, 
          and medical supplies.
Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device 
          activities at the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.

                           Subtitle E--Testing

Sec. 2401. Funding for COVID-19 testing, contact tracing, and mitigation 
          activities.
Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.

                   Subtitle F--Public Health Workforce

Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.

                  Subtitle G--Public Health Investments

Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate 
          medical education.
Sec. 2605. Funding for family planning.

          Subtitle H--Mental Health and Substance Use Disorder

Sec. 2701. Funding for block grants for community mental health 
          services.
Sec. 2702. Funding for block grants for prevention and treatment of 
          substance abuse.
Sec. 2703. Funding for mental health and substance use disorder training 
          for health care professionals, paraprofessionals, and public 
          safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging 
          healthy work conditions and use of mental health and substance 
          use disorder services by health care professionals.
Sec. 2705. Funding for grants for health care providers to promote 
          mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use 
          disorder services.
Sec. 2707. Funding for community-based funding for local behavioral 
          health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and 
          training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community 
          behavioral health clinics.

                   Subtitle I--Exchange Grant Program

Sec. 2801. Establishing a grant program for Exchange modernization.

            Subtitle J--Continued Assistance to Rail Workers

Sec. 2901. Additional enhanced benefits under the Railroad Unemployment 
          Insurance Act.
Sec. 2902. Extended unemployment benefits under the Railroad 
          Unemployment Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits 
          under the Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector General 
          funding.

                    Subtitle K--Ratepayer Protection

Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.

 Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and 
          Kinship Families.

       TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

               Subtitle A--Defense Production Act of 1950

Sec. 3101. COVID-19 emergency medical supplies enhancement.

                     Subtitle B--Housing Provisions

Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan 
          borrowers.
Sec. 3208. Fair housing activities.

                   Subtitle C--Small Business (SSBCI)

Sec. 3301. State Small Business Credit Initiative.

                    Subtitle D--Public Transportation

Sec. 3401. Federal Transit Administration grants.

    TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding 
          availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal contractors.
Sec. 4016. Eligibility for workers' compensation benefits for Federal 
          employees diagnosed with COVID-19.

        TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.

           TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID-19 
          pandemic.
Sec. 6003. United States Fish and Wildlife Service.

      TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

              Subtitle A--Transportation and Infrastructure

Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.

           Subtitle B--Aviation Manufacturing Jobs Protection

Sec. 7201. Definitions.
Sec. 7202. Payroll support program.

                          Subtitle C--Airlines

Sec. 7301. Air Transportation Payroll Support Program Extension.

         Subtitle D--Consumer Protection and Commerce Oversight

Sec. 7401. Funding for consumer product safety fund to protect consumers 
          from potentially dangerous products related to COVID-19.
Sec. 7402. Funding for E-Rate support for emergency educational 
          connections and devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID-19 related work.

                   Subtitle E--Science and Technology

Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.

             Subtitle F--Corporation for Public Broadcasting

Sec. 7601. Support for the Corporation for Public Broadcasting.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of 
          Inspector General.
Sec. 8006. Covid-19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans 
          during emergency relating to COVID-19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund.

                     TITLE IX--COMMITTEE ON FINANCE

            Subtitle A--Crisis Support for Unemployed Workers

         PART 1--Extension of CARES Act Unemployment Provisions

Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental 
          entities and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of 
          compensable regular unemployment for States with no waiting 
          week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.
Sec. 9017. Extension of temporary financing of short-time compensation 
          payments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation 
          agreements for States without programs in law.

           PART 2--Extension of FFCRA Unemployment Provisions

Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment 
          compensation.

PART 3--Department of Labor Funding for Timely, Accurate, and Equitable 
                                 Payment

Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely 
          payment to eligible workers.

                        PART 4--Other Provisions

Sec. 9041. Extension of limitation on excess business losses of 
          noncorporate taxpayers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.

   Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

Sec. 9101. Emergency assistance to families through home visiting 
          programs.

        Subtitle C--Emergency Assistance to Children and Families

Sec. 9201. Pandemic Emergency Assistance.

             Subtitle D--Elder Justice and Support Guarantee

Sec. 9301. Additional funding for aging and disability services 
          programs.

 Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

Sec. 9401. Providing for infection control support to skilled nursing 
          facilities through contracts with quality improvement 
          organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in 
          skilled nursing facilities.

           Subtitle F--Preserving Health Benefits for Workers

Sec. 9501. Preserving health benefits for workers.

                 Subtitle G--Promoting Economic Security

              PART 1--2021 Recovery Rebates to Individuals

Sec. 9601. 2021 recovery rebates to individuals.

                        PART 2--Child Tax Credit

Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.

                    PART 3--Earned Income Tax Credit

Sec. 9621. Strengthening the earned income tax credit for individuals 
          with no qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case 
          of qualifying children who fail to meet certain identification 
          requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of the 
          United States.
Sec. 9626. Temporary special rule for determining earned income for 
          purposes of earned income tax credit.

                    PART 4--Dependent Care Assistance

Sec. 9631. Refundability and enhancement of child and dependent care tax 
          credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care 
          assistance.

             PART 5--Credits for Paid Sick and Family Leave

Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed 
          individuals.

                    PART 6--Employee Retention Credit

Sec. 9651. Extension of employee retention credit.

                       PART 7--Premium Tax Credit

Sec. 9661. Improving affordability by expanding premium assistance for 
          consumers.
Sec. 9662. Temporary modification of limitations on reconciliation of 
          tax credits for coverage under a qualified health plan with 
          advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals 
          receiving unemployment compensation during 2021.

                    PART 8--Miscellaneous Provisions

Sec. 9671. Repeal of election to allocate interest, etc. on worldwide 
          basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party 
          network transactions.
Sec. 9675. Modification of treatment of student loan forgiveness.

                          Subtitle H--Pensions

Sec. 9701. Temporary delay of designation of multiemployer plans as in 
          endangered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and 
          rehabilitation periods for multiemployer pension plans in 
          critical and endangered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially troubled 
          multiemployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for 
          single employer plans.
Sec. 9707. Modification of special rules for minimum funding standards 
          for community newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.

                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

                          Subtitle J--Medicaid

Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration 
          and treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for pregnant 
          and postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile 
          crisis intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under State 
          Medicaid plans which begin to expend amounts for certain 
          mandatory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance 
          percentage to Urban Indian Health Organizations and Native 
          Hawaiian Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source 
          drugs and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based 
          services during the COVID-19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee 
          safety in nursing facilities.
Sec. 9819. Special rule for the period of a declared public health 
          emergency related to coronavirus.

             Subtitle K--Children's Health Insurance Program

Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration 
          and treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant and 
          postpartum women.

                          Subtitle L--Medicare

Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
          urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify 
          application of certain Medicare requirements with respect to 
          ambulance services furnished during certain emergency periods.
Sec. 9833. Funding for Office of Inspector General.

      Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.

                      Subtitle N--Other Provisions

Sec. 9911. Funding for providers relating to COVID-19.
Sec. 9912. Extension of customs user fees.

                 TITLE X--COMMITTEE ON FOREIGN RELATIONS

Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development 
          operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.

                  TITLE XI--COMMITTEE ON INDIAN AFFAIRS

Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for 
          Native Americans.
Sec. 11004. COVID-19 response resources for the preservation and 
          maintenance of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native 
          education.

       TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
                        Subtitle A--Agriculture

SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC RESPONSE.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Agriculture for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$4,000,000,000, to remain available until expended, to carry out this 
section.
    (b) Use of Funds.--The Secretary of Agriculture shall use the 
amounts made available pursuant to subsection (a)--
        (1) to purchase food and agricultural commodities;
        (2) to purchase and distribute agricultural commodities 
    (including fresh produce, dairy, seafood, eggs, and meat) to 
    individuals in need, including through delivery to nonprofit 
    organizations and through restaurants and other food related 
    entities, as determined by the Secretary, that may receive, store, 
    process, and distribute food items;
        (3) to make grants and loans for small or midsized food 
    processors or distributors, seafood processing facilities and 
    processing vessels, farmers markets, producers, or other 
    organizations to respond to COVID-19, including for measures to 
    protect workers against COVID-19; and
        (4) to make loans and grants and provide other assistance to 
    maintain and improve food and agricultural supply chain resiliency.
    (c) Animal Health.--
        (1) COVID-19 animal surveillance.--The Secretary of Agriculture 
    shall conduct monitoring and surveillance of susceptible animals 
    for incidence of SARS-CoV-2.
        (2) Funding.--Out of the amounts made available under 
    subsection (a), the Secretary shall use $300,000,000 to carry out 
    this subsection.
    (d) Overtime Fees.--
        (1) Small establishment; very small establishment 
    definitions.--The terms ``small establishment'' and ``very small 
    establishment'' have the meaning given those terms in the final 
    rule entitled ``Pathogen Reduction; Hazard Analysis and Critical 
    Control Point (HACCP) Systems'' published in the Federal Register 
    on July 25, 1996 (61 Fed. Reg. 38806).
        (2) Overtime inspection cost reduction.--Notwithstanding 
    section 10703 of the Farm Security and Rural Investment Act of 2002 
    (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 695), section 
    25 of the Poultry Products Inspection Act (21 U.S.C. 468), and 
    section 24 of the Egg Products Inspection Act (21 U.S.C. 1053), and 
    any regulations promulgated by the Department of Agriculture 
    implementing such provisions of law and subject to the availability 
    of funds under paragraph (3), the Secretary of Agriculture shall 
    reduce the amount of overtime inspection costs borne by federally-
    inspected small establishments and very small establishments 
    engaged in meat, poultry, or egg products processing and subject to 
    the requirements of the Federal Meat Inspection Act (21 U.S.C. 601 
    et seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et 
    seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et seq.), 
    for inspection activities carried out during the period of fiscal 
    years 2021 through 2030.
        (3) Funding.--Out of the amounts made available under 
    subsection (a), the Secretary shall use $100,000,000 to carry out 
    this subsection.
SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL HEALTH CARE.
    (a) Grants.--The Secretary of Agriculture (in this section referred 
to as the ``Secretary'') shall use the funds made available by this 
section to establish an emergency pilot program for rural development 
not later than 150 days after the date of enactment of this Act to 
provide grants to eligible applicants (as defined in section 3570.61(a) 
of title 7, Code of Federal Regulations) to be awarded by the Secretary 
based on rural development needs related to the COVID-19 pandemic.
    (b) Uses.--An eligible applicant to whom a grant is awarded under 
this section may use the grant funds for costs, including those 
incurred prior to the issuance of the grant, as determined by the 
Secretary, of facilities which primarily serve rural areas (as defined 
in section 343(a)(13)(C) of the Consolidated Farm and Rural Development 
Act (7 U.S.C. 1991(a)(13)(C)), which are located in a rural area, the 
median household income of the population to be served by which is less 
than the greater of the poverty line or the applicable percentage 
(determined under section 3570.63(b) of title 7, Code of Federal 
Regulations) of the State nonmetropolitan median household income, and 
for which the performance of any construction work completed with grant 
funds shall meet the condition set forth in section 9003(f) of the Farm 
Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
        (1) increase capacity for vaccine distribution;
        (2) provide medical supplies to increase medical surge 
    capacity;
        (3) reimburse for revenue lost during the COVID-19 pandemic, 
    including revenue losses incurred prior to the awarding of the 
    grant;
        (4) increase telehealth capabilities, including underlying 
    health care information systems;
        (5) construct temporary or permanent structures to provide 
    health care services, including vaccine administration or testing;
        (6) support staffing needs for vaccine administration or 
    testing; and
        (7) engage in any other efforts to support rural development 
    determined to be critical to address the COVID-19 pandemic, 
    including nutritional assistance to vulnerable individuals, as 
    approved by the Secretary.
    (c) Funding.--In addition to amounts otherwise available, there is 
appropriated to the Secretary for fiscal year 2021, out of any money in 
the Treasury not otherwise appropriated, $500,000,000, to remain 
available until September 30, 2023, to carry out this section, of which 
not more than 3 percent may be used by the Secretary for administrative 
purposes and not more than 2 percent may be used by the Secretary for 
technical assistance as defined in section 306(a)(26) of the 
Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.
    In addition to amounts otherwise available, there are appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $47,500,000, to remain available until expended, for 
necessary administrative expenses associated with carrying out this 
subtitle.
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR 
OVERSIGHT OF COVID-19-RELATED PROGRAMS.
    In addition to amounts otherwise made available, there is 
appropriated to the Office of the Inspector General of the Department 
of Agriculture for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $2,500,000, to remain available until 
September 30, 2022, for audits, investigations, and other oversight 
activities of projects and activities carried out with funds made 
available to the Department of Agriculture related to the COVID-19 
pandemic.
SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED FARMERS AND 
RANCHERS.
    (a) Payments.--
        (1) Appropriation.--In addition to amounts otherwise available, 
    there is appropriated to the Secretary for fiscal year 2021, out of 
    amounts in the Treasury not otherwise appropriated, such sums as 
    may be necessary, to remain available until expended, for the cost 
    of loan modifications and payments under this section.
        (2) Payments.--The Secretary shall provide a payment in an 
    amount up to 120 percent of the outstanding indebtedness of each 
    socially disadvantaged farmer or rancher as of January 1, 2021, to 
    pay off the loan directly or to the socially disadvantaged farmer 
    or rancher (or a combination of both), on each--
            (A) direct farm loan made by the Secretary to the socially 
        disadvantaged farmer or rancher; and
            (B) farm loan guaranteed by the Secretary the borrower of 
        which is the socially disadvantaged farmer or rancher.
    (b) Definitions.--In this section:
        (1) Farm loan.--The term ``farm loan'' means--
            (A) a loan administered by the Farm Service Agency under 
        subtitle A, B, or C of the Consolidated Farm and Rural 
        Development Act (7 U.S.C. 1922 et seq.); and
            (B) a Commodity Credit Corporation Farm Storage Facility 
        Loan.
        (2) Secretary.--The term ``Secretary'' means the Secretary of 
    Agriculture.
        (3) Socially disadvantaged farmer or rancher.--The term 
    ``socially disadvantaged farmer or rancher'' has the meaning given 
    the term in section 2501(a) of the Food, Agriculture, Conservation, 
    and Trade Act of 1990 (7 U.S.C. 2279(a)).
SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVANTAGED 
FARMERS, RANCHERS, FOREST LAND OWNERS AND OPERATORS, AND GROUPS.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Agriculture for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$1,010,000,000, to remain available until expended, to carry out this 
section.
    (b) Assistance.--The Secretary of Agriculture shall use the amounts 
made available pursuant to subsection (a) for purposes described in 
this subsection by--
        (1) using not less than 5 percent of the total amount of 
    funding provided under subsection (a) to provide outreach, 
    mediation, financial training, capacity building training, 
    cooperative development training and support, and other technical 
    assistance on issues concerning food, agriculture, agricultural 
    credit, agricultural extension, rural development, or nutrition to 
    socially disadvantaged farmers, ranchers, or forest landowners, or 
    other members of socially disadvantaged groups;
        (2) using not less than 5 percent of the total amount of 
    funding provided under subsection (a) to provide grants and loans 
    to improve land access for socially disadvantaged farmers, 
    ranchers, or forest landowners, including issues related to heirs' 
    property in a manner as determined by the Secretary;
        (3) using not less than 0.5 percent of the total amount of 
    funding provided under subsection (a) to fund the activities of one 
    or more equity commissions that will address racial equity issues 
    within the Department of Agriculture and its programs;
        (4) using not less than 5 percent of the total amount of 
    funding provided under subsection (a) to support and supplement 
    agricultural research, education, and extension, as well as 
    scholarships and programs that provide internships and pathways to 
    Federal employment, by--
            (A) using not less than 1 percent of the total amount of 
        funding provided under subsection (a) at colleges or 
        universities eligible to receive funds under the Act of August 
        30, 1890 (commonly known as the ``Second Morrill Act'') (7 
        U.S.C. 321 et seq.), including Tuskegee University;
            (B) using not less than 1 percent of the total amount of 
        funding provided under subsection (a) at 1994 Institutions (as 
        defined in section 532 of the Equity in Educational Land-Grant 
        Status Act of 1994 (7 U.S.C. 301 note; Public Law 103-382));
            (C) using not less than 1 percent of the total amount of 
        funding provided under subsection (a) at Alaska Native serving 
        institutions and Native Hawaiian serving institutions eligible 
        to receive grants under subsections (a) and (b), respectively, 
        of section 1419B of the National Agricultural Research, 
        Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3156);
            (D) using not less than 1 percent of the total amount of 
        funding provided under subsection (a) at Hispanic-serving 
        institutions eligible to receive grants under section 1455 of 
        the National Agricultural Research, Extension, and Teaching 
        Policy Act of 1977 (7 U.S.C. 3241); and
            (E) using not less than 1 percent of the total amount of 
        funding provided under subsection (a) at the insular area 
        institutions of higher education located in the territories of 
        the United States, as referred to in section 1489 of the 
        National Agricultural Research, Extension, and Teaching Policy 
        Act of 1977 (7 U.S.C. 3361); and
        (5) using not less than 5 percent of the total amount of 
    funding provided under subsection (a) to provide financial 
    assistance to socially disadvantaged farmers, ranchers, or forest 
    landowners that are former farm loan borrowers that suffered 
    related adverse actions or past discrimination or bias in 
    Department of Agriculture programs, as determined by the Secretary.
    (c) Definitions.--In this section:
        (1) Nonindustrial private forest land.--The term 
    ``nonindustrial private forest land'' has the meaning given the 
    term in section 1201(a)(18) of the Food Security Act of 1985 (16 
    U.S.C. 3801(a)(18)).
        (2) Socially disadvantaged farmer, rancher, or forest 
    landowner.--The term ``socially disadvantaged farmer, rancher, or 
    forest landowner'' means a farmer, rancher, or owner or operator of 
    nonindustrial private forest land who is a member of a socially 
    disadvantaged group.
        (3) Socially disadvantaged group.--The term ``socially 
    disadvantaged group'' has the meaning given the term in section 
    2501(a) of the Food, Agriculture, Conservation, and Trade Act of 
    1990 (7 U.S.C. 2279(a)).
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES AND 
ASSOCIATED EXPENSES.
    In addition to amounts otherwise made available, there are 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $800,000,000, to remain available until 
September 30, 2022, to use the Commodity Credit Corporation to acquire 
and make available commodities under section 406(b) of the Food for 
Peace Act (7 U.S.C. 1736(b)) and for expenses under such section.

                         Subtitle B--Nutrition

SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.
    (a) Value of Benefits.--Section 702(a) of division N of the 
Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended 
by striking ``June 30, 2021'' and inserting ``September 30, 2021''.
    (b) SNAP Administrative Expenses.--In addition to amounts otherwise 
available, there is hereby appropriated for fiscal year 2021, out of 
any amounts in the Treasury not otherwise appropriated, $1,150,000,000, 
to remain available until September 30, 2023, with amounts to be 
obligated for each of fiscal years 2021, 2022, and 2023, for the costs 
of State administrative expenses associated with carrying out this 
section and administering the supplemental nutrition assistance program 
established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et 
seq.), of which--
        (1) $15,000,000 shall be for necessary expenses of the 
    Secretary of Agriculture (in this section referred to as the 
    ``Secretary'') for management and oversight of the program; and
        (2) $1,135,000,000 shall be for the Secretary to make grants to 
    each State agency for each of fiscal years 2021 through 2023 as 
    follows:
            (A) 75 percent of the amounts available shall be allocated 
        to States based on the share of each State of households that 
        participate in the supplemental nutrition assistance program as 
        reported to the Department of Agriculture for the most recent 
        12-month period for which data are available, adjusted by the 
        Secretary (as of the date of the enactment of this Act) for 
        participation in disaster programs under section 5(h) of the 
        Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)); and
            (B) 25 percent of the amounts available shall be allocated 
        to States based on the increase in the number of households 
        that participate in the supplemental nutrition assistance 
        program as reported to the Department of Agriculture over the 
        most recent 12-month period for which data are available, 
        adjusted by the Secretary (as of the date of the enactment of 
        this Act) for participation in disaster programs under section 
        5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)).
SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING AND 
TECHNOLOGY IMPROVEMENTS.
    (a) Funding.--In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any amounts in the 
Treasury not otherwise appropriated, $25,000,000 to remain available 
through September 30, 2026, to carry out this section.
    (b) Use of Funds.--The Secretary of Agriculture may use the amounts 
made available pursuant to subsection (a)--
        (1) to make technological improvements to improve online 
    purchasing in the supplemental nutrition assistance program 
    established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 
    et seq.);
        (2) to modernize electronic benefit transfer technology;
        (3) to support the mobile technologies demonstration projects 
    and the use of mobile technologies authorized under section 
    7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C. 
    2016(h)(14)); and
        (4) to provide technical assistance to educate retailers on the 
    process and technical requirements for the online acceptance of the 
    supplemental nutrition assistance program benefits, for mobile 
    payments, and for electronic benefit transfer modernization 
    initiatives.
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.
    Section 704 of division N of the Consolidated Appropriations Act, 
2021 (Public Law 116-260) is amended--
        (1) by striking ``In addition'' and inserting the following:
    ``(a) COVID-19 Response Funding.--In addition''; and
        (2) by adding at the end the following--
    ``(b) Additional Funding.--In addition to any other funds made 
available, there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $1,000,000,000 to remain 
available until September 30, 2027, for the Secretary of Agriculture to 
provide grants to the Commonwealth of Northern Mariana Islands, Puerto 
Rico, and American Samoa for nutrition assistance, of which $30,000,000 
shall be available to provide grants to the Commonwealth of Northern 
Mariana Islands for such assistance.''.
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.
    In addition to amounts otherwise made available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $37,000,000, to remain available until 
September 30, 2022, for activities authorized by section 4(a) of the 
Agriculture and Consumer Protection Act of 1973 (7 U.S.C. 612c note).
SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.
    (a) Definitions.--In this section:
        (1) Applicable period.--The term ``applicable period'' means a 
    period--
            (A) beginning after the date of enactment of this Act, as 
        selected by a State agency; and
            (B) ending not later than the earlier of--
                (i) 4 months after the date described in subparagraph 
            (A); or
                (ii) September 30, 2021.
        (2) Cash-value voucher.--The term ``cash-value voucher'' has 
    the meaning given the term in section 246.2 of title 7, Code of 
    Federal Regulations (as in effect on the date of the enactment of 
    this Act).
        (3) Program.--The term ``program'' means the special 
    supplemental nutrition program for women, infants, and children 
    established by section 17 of the Child Nutrition Act of 1966 (42 
    U.S.C. 1786).
        (4) Qualified food package.--The term ``qualified food 
    package'' means each of the following food packages (as defined in 
    section 246.10(e) of title 7, Code of Federal Regulations (as in 
    effect on the date of the enactment of this Act)):
            (A) Food package III-Participants with qualifying 
        conditions.
            (B) Food Package IV-Children 1 through 4 years.
            (C) Food Package V-Pregnant and partially (mostly) 
        breastfeeding women.
            (D) Food Package VI-Postpartum women.
            (E) Food Package VII-Fully breastfeeding.
        (5) Secretary.--The term ``Secretary'' means the Secretary of 
    Agriculture.
        (6) State agency.--The term ``State agency'' has the meaning 
    given the term in section 17(b) of the Child Nutrition Act of 1966 
    (42 U.S.C. 1786(b)).
    (b) Authority to Increase Amount of Cash-value Voucher.--During the 
public health emergency declared by the Secretary of Health and Human 
Services under section 319 of the Public Health Service Act (42 U.S.C. 
247d) on January 31, 2020, with respect to the Coronavirus Disease 2019 
(COVID-19), and in response to challenges relating to that public 
health emergency, the Secretary may, in carrying out the program, 
increase the amount of a cash-value voucher under a qualified food 
package to an amount that is less than or equal to $35.
    (c) Application of Increased Amount of Cash-value Voucher to State 
Agencies.--
        (1) Notification.--An increase to the amount of a cash-value 
    voucher under subsection (b) shall apply to any State agency that 
    notifies the Secretary of--
            (A) the intent to use that increased amount, without 
        further application; and
            (B) the applicable period selected by the State agency 
        during which that increased amount shall apply.
        (2) Use of increased amount.--A State agency that makes a 
    notification to the Secretary under paragraph (1) shall use the 
    increased amount described in that paragraph--
            (A) during the applicable period described in that 
        notification; and
            (B) only during a single applicable period.
    (d) Sunset.--The authority of the Secretary under subsection (b), 
and the authority of a State agency to increase the amount of a cash-
value voucher under subsection (c), shall terminate on September 30, 
2021.
    (e) Funding.--In addition to amounts otherwise made available, 
there is appropriated to the Secretary, out of funds in the Treasury 
not otherwise appropriated, $490,000,000 to carry out this section, to 
remain available until September 30, 2022.
SEC. 1106. WIC PROGRAM MODERNIZATION.
    In addition to amounts otherwise available, there are appropriated 
to the Secretary of Agriculture, out of amounts in the Treasury not 
otherwise appropriated, $390,000,000 for fiscal year 2021, to remain 
available until September 30, 2024, to carry out outreach, innovation, 
and program modernization efforts, including appropriate waivers and 
flexibility, to increase participation in and redemption of benefits 
under programs established under section 17 of the Child Nutrition Act 
of 1966 (7 U.S.C. 1431), except that such waivers may not relate to the 
content of the WIC Food Packages (as defined in section 246.10(e) of 
title 7, Code of Federal Regulations (as in effect on the date of 
enactment of this Act)), or the nondiscrimination requirements under 
section 246.8 of title 7, Code of Federal Regulations (as in effect on 
the date of enactment of this Act).
SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR INDIVIDUALS WHO 
HAVE NOT ATTAINED THE AGE OF 25.
    (a) Program for At-risk School Children.--Beginning on the date of 
enactment of this section, notwithstanding paragraph (1)(A) of section 
17(r) of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1766(r)), during the COVID-19 public health emergency declared under 
section 319 of the Public Health Service Act (42 U.S.C. 247d), the 
Secretary shall reimburse institutions that are emergency shelters 
under such section 17(r) (42 U.S.C. 1766(r)) for meals and supplements 
served to individuals who, at the time of such service--
        (1) have not attained the age of 25; and
        (2) are receiving assistance, including non-residential 
    assistance, from such emergency shelter.
    (b) Participation by Emergency Shelters.--Beginning on the date of 
enactment of this section, notwithstanding paragraph (5)(A) of section 
17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1766(t)), during the COVID-19 public health emergency declared under 
section 319 of the Public Health Service Act (42 U.S.C. 247d), the 
Secretary shall reimburse emergency shelters under such section 17(t) 
(42 U.S.C. 1766(t)) for meals and supplements served to individuals 
who, at the time of such service have not attained the age of 25.
    (c) Definitions.--In this section:
        (1) Emergency shelter.--The term ``emergency shelter'' has the 
    meaning given the term under section 17(t)(1) of the Richard B. 
    Russell National School Lunch Act (42 U.S.C. 1766(t)(1)).
        (2) Secretary.--The term ``Secretary'' means the Secretary of 
    Agriculture.
SEC. 1108. PANDEMIC EBT PROGRAM.
    Section 1101 of the Families First Coronavirus Response Act (7 
U.S.C. 2011 note; Public Law 116-127) is amended--
        (1) in subsection (a)--
            (A) by striking ``During fiscal years 2020 and 2021'' and 
        inserting ``In any school year in which there is a public 
        health emergency designation''; and
            (B) by inserting ``or in a covered summer period following 
        a school session'' after ``in session'';
        (2) in subsection (g), by striking ``During fiscal year 2020, 
    the'' and inserting ``The'';
        (3) in subsection (h)(1)--
            (A) by inserting ``either'' after ``at least 1 child 
        enrolled in such a covered child care facility and''; and
            (B) by inserting ``or a Department of Agriculture grant-
        funded nutrition assistance program in the Commonwealth of the 
        Northern Mariana Islands, Puerto Rico, or American Samoa'' 
        before ``shall be eligible to receive assistance'';
        (4) by redesignating subsections (i) and (j) as subsections (j) 
    and (k), respectively;
        (5) by inserting after subsection (h) the following:
    ``(i) Emergencies During Summer.--The Secretary of Agriculture may 
permit a State agency to extend a State agency plan approved under 
subsection (b) for not more than 90 days for the purpose of operating 
the plan during a covered summer period, during which time schools 
participating in the school lunch program under the Richard B. Russell 
National School Lunch Act or the school breakfast program under section 
4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773 ) and covered 
child care facilities shall be deemed closed for purposes of this 
section.'';
        (6) in subsection (j) (as so redesignated)--
            (A) by redesignating paragraphs (2) through (6) as 
        paragraphs (3) through (7), respectively;
            (B) by inserting after paragraph (1) the following:
        ``(2) Covered summer period.--The term `covered summer period' 
    means a summer period that follows a school year during which there 
    was a public health emergency designation.''; and
            (C) in paragraph (5) (as so redesignated), by striking ``or 
        another coronavirus with pandemic potential''; and
        (7) in subsection (k) (as so redesignated), by inserting 
    ``Federal agencies,'' before ``State agencies''.

     TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
                     Subtitle A--Education Matters

                    PART 1--DEPARTMENT OF EDUCATION

SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND.
    (a) In General.--In addition to amounts otherwise available through 
the Education Stabilization Fund, there is appropriated to the 
Department of Education for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $122,774,800,000, to remain 
available through September 30, 2023, to carry out this section.
    (b) Grants.--From funds provided under subsection (a), the 
Secretary shall--
        (1) use $800,000,000 for the purposes of identifying homeless 
    children and youth and providing homeless children and youth with--
            (A) wrap-around services in light of the challenges of 
        COVID-19; and
            (B) assistance needed to enable homeless children and youth 
        to attend school and participate fully in school activities; 
        and
        (2) from the remaining amounts, make grants to each State 
    educational agency in accordance with this section.
    (c) Allocations to States.--The amount of each grant under 
subsection (b) shall be allocated by the Secretary to each State in the 
same proportion as each State received under part A of title I of the 
Elementary and Secondary Education Act of 1965 in the most recent 
fiscal year.
    (d) Subgrants to Local Educational Agencies.--
        (1) In general.--Each State shall allocate not less than 90 
    percent of the grant funds awarded to the State under this section 
    as subgrants to local educational agencies (including charter 
    schools that are local educational agencies) in the State in 
    proportion to the amount of funds such local educational agencies 
    and charter schools that are local educational agencies received 
    under part A of title I of the Elementary and Secondary Education 
    Act of 1965 in the most recent fiscal year.
        (2) Availability of funds.--Each State shall make allocations 
    under paragraph (1) to local educational agencies in an expedited 
    and timely manner and, to the extent practicable, not later than 60 
    days after the receipt of such funds.
    (e) Uses of Funds.--A local educational agency that receives funds 
under this section--
        (1) shall reserve not less than 20 percent of such funds to 
    address learning loss through the implementation of evidence-based 
    interventions, such as summer learning or summer enrichment, 
    extended day, comprehensive afterschool programs, or extended 
    school year programs, and ensure that such interventions respond to 
    students' academic, social, and emotional needs and address the 
    disproportionate impact of the coronavirus on the student subgroups 
    described in section 1111(b)(2)(B)(xi) of the Elementary and 
    Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), 
    students experiencing homelessness, and children and youth in 
    foster care; and
        (2) shall use the remaining funds for any of the following:
            (A) Any activity authorized by the Elementary and Secondary 
        Education Act of 1965.
            (B) Any activity authorized by the Individuals with 
        Disabilities Education Act.
            (C) Any activity authorized by the Adult Education and 
        Family Literacy Act.
            (D) Any activity authorized by the Carl D. Perkins Career 
        and Technical Education Act of 2006.
            (E) Coordination of preparedness and response efforts of 
        local educational agencies with State, local, Tribal, and 
        territorial public health departments, and other relevant 
        agencies, to improve coordinated responses among such entities 
        to prevent, prepare for, and respond to coronavirus.
            (F) Activities to address the unique needs of low-income 
        children or students, children with disabilities, English 
        learners, racial and ethnic minorities, students experiencing 
        homelessness, and foster care youth, including how outreach and 
        service delivery will meet the needs of each population.
            (G) Developing and implementing procedures and systems to 
        improve the preparedness and response efforts of local 
        educational agencies.
            (H) Training and professional development for staff of the 
        local educational agency on sanitation and minimizing the 
        spread of infectious diseases.
            (I) Purchasing supplies to sanitize and clean the 
        facilities of a local educational agency, including buildings 
        operated by such agency.
            (J) Planning for, coordinating, and implementing activities 
        during long-term closures, including providing meals to 
        eligible students, providing technology for online learning to 
        all students, providing guidance for carrying out requirements 
        under the Individuals with Disabilities Education Act and 
        ensuring other educational services can continue to be provided 
        consistent with all Federal, State, and local requirements.
            (K) Purchasing educational technology (including hardware, 
        software, and connectivity) for students who are served by the 
        local educational agency that aids in regular and substantive 
        educational interaction between students and their classroom 
        instructors, including low-income students and children with 
        disabilities, which may include assistive technology or 
        adaptive equipment.
            (L) Providing mental health services and supports, 
        including through the implementation of evidence-based full-
        service community schools.
            (M) Planning and implementing activities related to summer 
        learning and supplemental afterschool programs, including 
        providing classroom instruction or online learning during the 
        summer months and addressing the needs of low-income students, 
        children with disabilities, English learners, migrant students, 
        students experiencing homelessness, and children in foster 
        care.
            (N) Addressing learning loss among students, including low-
        income students, children with disabilities, English learners, 
        racial and ethnic minorities, students experiencing 
        homelessness, and children and youth in foster care, of the 
        local educational agency, including by--
                (i) administering and using high-quality assessments 
            that are valid and reliable, to accurately assess students' 
            academic progress and assist educators in meeting students' 
            academic needs, including through differentiating 
            instruction;
                (ii) implementing evidence-based activities to meet the 
            comprehensive needs of students;
                (iii) providing information and assistance to parents 
            and families on how they can effectively support students, 
            including in a distance learning environment; and
                (iv) tracking student attendance and improving student 
            engagement in distance education.
            (O) School facility repairs and improvements to enable 
        operation of schools to reduce risk of virus transmission and 
        exposure to environmental health hazards, and to support 
        student health needs.
            (P) Inspection, testing, maintenance, repair, replacement, 
        and upgrade projects to improve the indoor air quality in 
        school facilities, including mechanical and non-mechanical 
        heating, ventilation, and air conditioning systems, filtering, 
        purification and other air cleaning, fans, control systems, and 
        window and door repair and replacement.
            (Q) Developing strategies and implementing public health 
        protocols including, to the greatest extent practicable, 
        policies in line with guidance from the Centers for Disease 
        Control and Prevention for the reopening and operation of 
        school facilities to effectively maintain the health and safety 
        of students, educators, and other staff.
            (R) Other activities that are necessary to maintain the 
        operation of and continuity of services in local educational 
        agencies and continuing to employ existing staff of the local 
        educational agency.
    (f) State Funding.--With funds not otherwise allocated under 
subsection (d), a State--
        (1) shall reserve not less than 5 percent of the total amount 
    of grant funds awarded to the State under this section to carry 
    out, directly or through grants or contracts, activities to address 
    learning loss by supporting the implementation of evidence-based 
    interventions, such as summer learning or summer enrichment, 
    extended day, comprehensive afterschool programs, or extended 
    school year programs, and ensure that such interventions respond to 
    students' academic, social, and emotional needs and address the 
    disproportionate impact of the coronavirus on the student subgroups 
    described in section 1111(b)(2)(B)(xi) of the Elementary and 
    Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), 
    students experiencing homelessness, and children and youth in 
    foster care, including by providing additional support to local 
    educational agencies to fully address such impacts;
        (2) shall reserve not less than 1 percent of the total amount 
    of grant funds awarded to the State under this section to carry 
    out, directly or through grants or contracts, the implementation of 
    evidence-based summer enrichment programs, and ensure such programs 
    respond to students' academic, social, and emotional needs and 
    address the disproportionate impact of the coronavirus on the 
    student populations described in section 1111(b)(2)(B)(xi) of the 
    Elementary and Secondary Education Act of 1965 (20 U.S.C. 
    6311(b)(2)(B)(xi)), students experiencing homelessness, and 
    children and youth in foster care;
        (3) shall reserve not less than 1 percent of the total amount 
    of grant funds awarded to the State under this section to carry 
    out, directly or through grants or contracts, the implementation of 
    evidence-based comprehensive afterschool programs, and ensure such 
    programs respond to students' academic, social, and emotional needs 
    and address the disproportionate impact of the coronavirus on the 
    student populations described in section 1111(b)(2)(B)(xi) of the 
    Elementary and Secondary Education Act of 1965 (20 U.S.C. 
    6311(b)(2)(B)(xi)), students experiencing homelessness, and 
    children and youth in foster care; and
        (4) may reserve not more than one-half of 1 percent of the 
    total amount of grant funds awarded to the State under this section 
    for administrative costs and the remainder for emergency needs as 
    determined by the State educational agency to address issues 
    responding to coronavirus, which may be addressed through the use 
    of grants or contracts.
    (g) Reallocation.--A State shall return to the Secretary any funds 
received under this section that the State does not award within 1 year 
of receiving such funds and the Secretary shall reallocate such funds 
to the remaining States in accordance with subsection (c).
    (h) Definitions.--In this section--
        (1) the terms ``child'', ``children with disabilities'', 
    ``distance education'', ``elementary school'', ``English learner'', 
    ``evidence-based'', ``secondary school'', ``local educational 
    agency'', ``parent'', ``Secretary'', ``State educational agency'', 
    and ``technology'' have the meanings given those terms in section 
    8101 of the Elementary and Secondary Education Act of 1965 (20 
    U.S.C. 7801);
        (2) the term ``full-service community school'' has the meaning 
    given that term in section 4622(2) of the Elementary and Secondary 
    Education Act of 1965 (20 U.S.C. 7272(2)); and
        (3) the term ``State'' means each of the 50 States, the 
    District of Columbia, and the Commonwealth of Puerto Rico.
    (i) Safe Return to In-person Instruction.--
        (1) In general.--A local educational agency receiving funds 
    under this section shall develop and make publicly available on the 
    local educational agency's website, not later than 30 days after 
    receiving the allocation of funds described in paragraph (d)(1), a 
    plan for the safe return to in-person instruction and continuity of 
    services.
        (2) Comment period.--Before making the plan described in 
    paragraph (1) publicly available, the local educational agency 
    shall seek public comment on the plan and take such comments into 
    account in the development of the plan.
        (3) Previous plans.--If a local educational agency has 
    developed a plan for the safe return to in-person instruction 
    before the date of enactment of this Act that meets the 
    requirements described in paragraphs (1) and (2), such plan shall 
    be deemed to satisfy the requirements under this subsection.
SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.
    (a) In General.--In addition to amounts otherwise available through 
the Emergency Assistance to Non-Public Schools Program, there is 
appropriated to the Department of Education for fiscal year 2021, out 
of any money in the Treasury not otherwise appropriated, 
$2,750,000,000, to remain available through September 30, 2023, for 
making allocations to Governors under the Emergency Assistance to Non-
Public Schools Program to provide services or assistance to non-public 
schools that enroll a significant percentage of low-income students and 
are most impacted by the qualifying emergency.
    (b) Limitations.--Funds provided under subsection (a) shall not be 
used to provide reimbursements to any non-public school.
SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $39,584,570,000, to remain 
available through September 30, 2023, for making allocations to 
institutions of higher education in accordance with the same terms and 
conditions of section 314 of the Coronavirus Response and Relief 
Supplemental Appropriations Act, 2021 (division M of Public Law 116-
260), except that--
        (1) subsection (a)(1) of such section 314 shall be applied by 
    substituting ``91 percent'' for ``89 percent'';
        (2) subsection (a)(2) of such section 314 shall be applied--
            (A) in the matter preceding subparagraph (A), by 
        substituting ``under the heading `Higher Education' in the 
        Department of Education Appropriations Act, 2020'' for ``in the 
        Further Consolidated Appropriations Act, 2020 (Public Law 116-
        94)''; and
            (B) in subparagraph (B), by substituting ``under the 
        heading `Higher Education' in the Department of Education 
        Appropriations Act, 2020'' for ``in the Further Consolidated 
        Appropriations Act, 2020 (Public Law 116-94)'';
        (3) an institution that receives an allocation apportioned in 
    accordance with clause (iii) of subsection (a)(2)(A) of such 
    section 314 that has a total endowment size of less than $1,000,000 
    (including an institution that does not have an endowment) shall be 
    treated by the Secretary as having a total endowment size of 
    $1,000,000 for the purposes of such clause (iii);
        (4) subsection (a)(4) of such section 314 shall be applied by 
    substituting ``1 percent'' for ``3 percent'';
        (5) except as provided in paragraphs (7) and (9) of subsection 
    (d) of such section 314, an institution shall use a portion of 
    funds received under this section to--
            (A) implement evidence-based practices to monitor and 
        suppress coronavirus in accordance with public health 
        guidelines; and
            (B) conduct direct outreach to financial aid applicants 
        about the opportunity to receive a financial aid adjustment due 
        to the recent unemployment of a family member or independent 
        student, or other circumstances, described in section 479A of 
        the Higher Education Act of 1965 (20 U.S.C. 1087tt);
        (6) the following shall not apply to funds provided or received 
    in accordance with this section--
            (A) subsection (b) of such section 314;
            (B) paragraph (2) of subsection (c) of such section 314;
            (C) paragraphs (1), (2), (4), (5), (6), and (8) of 
        subsection (d) of such section 314;
            (D) subsections (e) and (f) of such section 314; and
            (E) section 316 of the Coronavirus Response and Relief 
        Supplemental Appropriations Act, 2021 (division M of Public Law 
        116-260); and
        (7) an institution that receives an allocation under this 
    section apportioned in accordance with subparagraphs (A) through 
    (D) of subsection (a)(1) of such section 314 shall use not less 
    than 50 percent of such allocation to provide emergency financial 
    aid grants to students in accordance with subsection (c)(3) of such 
    section 314.
SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.
    (a) State Maintenance of Effort.--
        (1) In general.--As a condition of receiving funds under 
    section 2001, a State shall maintain support for elementary and 
    secondary education, and for higher education (which shall include 
    State funding to institutions of higher education and State need-
    based financial aid, and shall not include support for capital 
    projects or for research and development or tuition and fees paid 
    by students), in each of fiscal years 2022 and 2023 at least at the 
    proportional levels of such State's support for elementary and 
    secondary education and for higher education relative to such 
    State's overall spending, averaged over fiscal years 2017, 2018, 
    and 2019.
        (2) Waiver.--For the purpose of relieving fiscal burdens 
    incurred by States in preventing, preparing for, and responding to 
    the coronavirus, the Secretary of Education may waive any 
    maintenance of effort requirements associated with the Education 
    Stabilization Fund.
    (b) State Maintenance of Equity.--
        (1) High-need local educational agencies.--As a condition of 
    receiving funds under section 2001, a State educational agency 
    shall not, in fiscal year 2022 or 2023, reduce State funding (as 
    calculated on a per-pupil basis) for any high-need local 
    educational agency in the State by an amount that exceeds the 
    overall per-pupil reduction in State funds, if any, across all 
    local educational agencies in such State in such fiscal year.
        (2) Highest poverty local educational agencies.--
    Notwithstanding paragraph (1), as a condition of receiving funds 
    under section 2001, a State educational agency shall not, in fiscal 
    year 2022 or 2023, reduce State funding (as calculated on a per-
    pupil basis) for any highest poverty local educational agency below 
    the level of funding (as calculated on a per-pupil basis) provided 
    to each such local educational agency in fiscal year 2019.
    (c) Local Educational Agency Maintenance of Equity for High-poverty 
Schools.--
        (1) In general.--As a condition of receiving funds under 
    section 2001, a local educational agency shall not, in fiscal year 
    2022 or 2023--
            (A) reduce per-pupil funding (from combined State and local 
        funding) for any high-poverty school served by such local 
        educational agency by an amount that exceeds--
                (i) the total reduction in local educational agency 
            funding (from combined State and local funding) for all 
            schools served by the local educational agency in such 
            fiscal year (if any); divided by
                (ii) the number of children enrolled in all schools 
            served by the local educational agency in such fiscal year; 
            or
            (B) reduce per-pupil, full-time equivalent staff in any 
        high-poverty school by an amount that exceeds--
                (i) the total reduction in full-time equivalent staff 
            in all schools served by such local educational agency in 
            such fiscal year (if any); divided by
                (ii) the number of children enrolled in all schools 
            served by the local educational agency in such fiscal year.
        (2) Exception.--Paragraph (1) shall not apply to a local 
    educational agency in fiscal year 2022 or 2023 that meets at least 
    1 of the following criteria in such fiscal year:
            (A) Such local educational agency has a total enrollment of 
        less than 1,000 students.
            (B) Such local educational agency operates a single school.
            (C) Such local educational agency serves all students 
        within each grade span with a single school.
            (D) Such local educational agency demonstrates an 
        exceptional or uncontrollable circumstance, such as 
        unpredictable changes in student enrollment or a precipitous 
        decline in the financial resources of such agency, as 
        determined by the Secretary of Education.
    (d) Definitions.--In this section:
        (1) Elementary education; secondary education.--The terms 
    ``elementary education'' and ``secondary education'' have the 
    meaning given such terms under State law.
        (2) Highest poverty local educational agency.--The term 
    ``highest poverty local educational agency'' means a local 
    educational agency that is among the group of local educational 
    agencies in the State that--
            (A) in rank order, have the highest percentages of 
        economically disadvantaged students in the State, on the basis 
        of the most recent satisfactory data available from the 
        Department of Commerce (or, for local educational agencies for 
        which no such data are available, such other data as the 
        Secretary of Education determines are satisfactory); and
            (B) collectively serve not less than 20 percent of the 
        State's total enrollment of students served by all local 
        educational agencies in the State.
        (3) High-need local educational agency.--The term ``high-need 
    local educational agency'' means a local educational agency that is 
    among the group of local educational agencies in the State that--
            (A) in rank order, have the highest percentages of 
        economically disadvantaged students in the State, on the basis 
        of the most recent satisfactory data available from the 
        Department of Commerce (or, for local educational agencies for 
        which no such data are available, such other data as the 
        Secretary of Education determines are satisfactory); and
            (B) collectively serve not less than 50 percent of the 
        State's total enrollment of students served by all local 
        educational agencies in the State.
        (4) High-poverty school.--
            (A) In general.--The term ``high-poverty school'' means, 
        with respect to a school served by a local educational agency, 
        a school that is in the highest quartile of schools served by 
        such local educational agency based on the percentage of 
        economically disadvantaged students served, as determined by 
        the State in accordance with subparagraph (B).
            (B) Determination.--In making the determination under 
        subparagraph (A), a State shall select a measure of poverty 
        established for the purposes of this paragraph by the Secretary 
        of Education and apply such measure consistently to all schools 
        in the State.
        (5) Overall per-pupil reduction in state funds.--The term 
    ``overall per-pupil reduction in State funds'' means, with respect 
    to a fiscal year--
            (A) the amount of any reduction in the total amount of 
        State funds provided to all local educational agencies in the 
        State in such fiscal year compared to the total amount of such 
        funds provided to all local educational agencies in the State 
        in the previous fiscal year; divided by
            (B) the aggregate number of children enrolled in all 
        schools served by all local educational agencies in the State 
        in the fiscal year for which the determination is being made.
        (6) State.--The term ``State'' means each of the 50 States, the 
    District of Columbia, and the Commonwealth of Puerto Rico.
SEC. 2005. OUTLYING AREAS.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $850,000,000, to remain 
available through September 30, 2023, for the Secretary of Education to 
allocate awards to the outlying areas on the basis of their respective 
needs, as determined by the Secretary, to be allocated not more than 30 
calendar days after the date of enactment of this Act.
SEC. 2006. GALLAUDET UNIVERSITY.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $19,250,000, to remain 
available through September 30, 2023, for the Kendall Demonstration 
Elementary School, the Model Secondary School for the Deaf, and 
Gallaudet University to prevent, prepare for, and respond to 
coronavirus, including to defray expenses associated with coronavirus 
(including lost revenue, reimbursement for expenses already incurred, 
technology costs associated with a transition to distance education, 
faculty and staff trainings, and payroll) and to provide financial aid 
grants to students, which may be used for any component of the 
student's cost of attendance.
SEC. 2007. STUDENT AID ADMINISTRATION.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $91,130,000, to remain 
available through September 30, 2023, for Student Aid Administration 
within the Department of Education to prevent, prepare for, and respond 
to coronavirus including direct outreach to students and borrowers 
about financial aid, economic impact payments, means-tested benefits, 
unemployment assistance, and tax benefits, for which the students and 
borrowers may be eligible.
SEC. 2008. HOWARD UNIVERSITY.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $35,000,000, to remain 
available through September 30, 2023, for Howard University to prevent, 
prepare for, and respond to coronavirus, including to defray expenses 
associated with coronavirus (including lost revenue, reimbursement for 
expenses already incurred, technology costs associated with a 
transition to distance education, faculty and staff trainings, and 
payroll) and to provide financial aid grants to students, which may be 
used for any component of the student's cost of attendance.
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $19,250,000, to remain 
available through September 30, 2023, for the National Technical 
Institute for the Deaf to prevent, prepare for, and respond to 
coronavirus, including to defray expenses associated with coronavirus 
(including lost revenue, reimbursement for expenses already incurred, 
technology costs associated with a transition to distance education, 
faculty and staff training, and payroll) and to provide financial aid 
grants to students, which may be used for any component of the 
student's cost of attendance.
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $100,000,000, to remain 
available through September 30, 2023, for the Institute of Education 
Sciences to carry out research related to addressing learning loss 
caused by the coronavirus among the student subgroups described in 
section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act 
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing 
homelessness and children and youth in foster care, and to disseminate 
such findings to State educational agencies and local educational 
agencies and other appropriate entities.
SEC. 2011. PROGRAM ADMINISTRATION.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $15,000,000, to remain 
available through September 30, 2024, for Program Administration within 
the Department of Education to prevent, prepare for, and respond to 
coronavirus, and for salaries and expenses necessary to implement this 
part.
SEC. 2012. OFFICE OF INSPECTOR GENERAL.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $5,000,000, to remain 
available until expended, for the Office of Inspector General of the 
Department of Education, for salaries and expenses necessary for 
oversight, investigations, and audits of programs, grants, and projects 
funded under this part carried out by the Office of Inspector General.
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY 
INSTITUTIONS OF HIGHER EDUCATION.
    (a) In General.--Section 487(a)(24) of the Higher Education Act of 
1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided 
under this title'' and inserting ``Federal funds that are disbursed or 
delivered to or on behalf of a student to be used to attend such 
institution (referred to in this paragraph and subsection (d) as 
`Federal education assistance funds')''.
    (b) Implementation of Non-federal Revenue Requirement.--Section 
487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is 
amended--
        (1) in the subsection heading, by striking ``Non-title IV'' and 
    inserting ``Non-Federal''; and
        (2) in paragraph (1)(C), by striking ``funds for a program 
    under this title'' and inserting ``Federal education assistance 
    funds''.
    (c) Effective Date.--The amendments made under this section shall--
        (1) be subject to the master calendar requirements under 
    section 482 of the Higher Education Act of 1965 (20 U.S.C. 1089) 
    and the public involvement and negotiated rulemaking requirements 
    under section 492 of the Higher Education Act of 1965 (20 U.S.C. 
    1098a), except that such negotiated rulemaking shall commence not 
    earlier than October 1, 2021; and
        (2) apply to institutional fiscal years beginning on or after 
    January 1, 2023.
SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT.
    (a) Amounts for IDEA.--There is appropriated to the Secretary of 
Education for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated--
        (1) $2,580,000,000 for grants to States under part B of the 
    Individuals with Disabilities Education Act;
        (2) $200,000,000 for preschool grants under section 619 of the 
    Individuals with Disabilities Education Act; and
        (3) $250,000,000 for programs for infants and toddlers with 
    disabilities under part C of the Individuals with Disabilities 
    Education Act.
    (b) General Provisions.--Any amount appropriated under subsection 
(a) is in addition to other amounts appropriated or made available for 
the applicable purpose.

                         PART 2--MISCELLANEOUS

SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $135,000,000, to remain available until expended, under 
the National Foundation on the Arts and the Humanities Act of 1965, as 
follows:
        (1) Forty percent shall be for grants, and relevant 
    administrative expenses, to State arts agencies and regional arts 
    organizations that support organizations' programming and general 
    operating expenses to cover up to 100 percent of the costs of the 
    programs which the grants support, to prevent, prepare for, respond 
    to, and recover from the coronavirus.
        (2) Sixty percent shall be for direct grants, and relevant 
    administrative expenses, that support organizations' programming 
    and general operating expenses to cover up to 100 percent of the 
    costs of the programs which the grants support, to prevent, prepare 
    for, respond to, and recover from the coronavirus.
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $135,000,000, to remain available until expended, under 
the National Foundation on the Arts and the Humanities Act of 1965, as 
follows:
        (1) Forty percent shall be for grants, and relevant 
    administrative expenses, to State humanities councils that support 
    humanities organizations' programming and general operating 
    expenses to cover up to 100 percent of the costs of the programs 
    which the grants support, to prevent, prepare for, respond to, and 
    recover from the coronavirus.
        (2) Sixty percent shall be for direct grants, and relevant 
    administrative expenses, that support humanities organizations' 
    programming and general operating expenses to cover up to 100 
    percent of the costs of the programs which the grants support, to 
    prevent, prepare for, respond to, and recover from the coronavirus.
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.
    In addition to amounts otherwise available, there is appropriated 
to the Institute of Museum and Library Services for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$200,000,000, to remain available until expended, for necessary 
expenses to carry out museum and library services. The Director of the 
Institute of Museum and Library Services shall award not less than 89 
percent of such funds to State library administrative agencies by 
applying the formula in section 221(b) of the Museum and Library 
Services Act, except that--
        (1) section 221(b)(3)(A) of such Act shall be applied by 
    substituting ``$2,000,000'' for ``$680,000'' and by substituting 
    ``$200,000'' for ``$60,000''; and
        (2) section 221(b)(3)(C) and subsections (b) and (c) of section 
    223 of such Act shall not apply to funds provided under this 
    section.

                       Subtitle B--Labor Matters

SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION 
ACTIVITIES.
    (a) Appropriation.--In addition to amounts otherwise made 
available, out of any funds in the Treasury not otherwise appropriated, 
there are appropriated to the Secretary of Labor for fiscal year 2021, 
$200,000,000, to remain available until September 30, 2023, for the 
Wage and Hour Division, the Office of Workers' Compensation Programs, 
the Office of the Solicitor, the Mine Safety and Health Administration, 
and the Occupational Safety and Health Administration to carry out 
COVID-19 related worker protection activities, and for the Office of 
Inspector General for oversight of the Secretary's activities to 
prevent, prepare for, and respond to COVID-19.
    (b) Allocation of Amounts.--Amounts appropriated under subsection 
(a) shall be allocated as follows:
        (1) Not less than $100,000,000 shall be for the Occupational 
    Safety and Health Administration, of which $10,000,000 shall be for 
    Susan Harwood training grants and not less than $5,000,000 shall be 
    for enforcement activities related to COVID-19 at high risk 
    workplaces including health care, meat and poultry processing 
    facilities, agricultural workplaces and correctional facilities.
        (2) $12,500,000 shall be for the Office of Inspector General.

           Subtitle C--Human Services and Community Supports

SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.
    (a) Child Care and Development Block Grant Funding.--In addition to 
amounts otherwise available, there is appropriated for fiscal year 
2021, out of any amounts in the Treasury not otherwise appropriated, 
$14,990,000,000, to remain available through September 30, 2021, to 
carry out the program authorized under section 658C of the Child Care 
and Development Block Grant Act of 1990 (42 U.S.C. 9858a) without 
regard to requirements in sections 658E(c)(3)(E) or 658G of such Act 
(42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to States, 
territories, Indian Tribes, and Tribal organizations from funds made 
available under this subsection shall be obligated in fiscal year 2021 
or the succeeding 2 fiscal years. States, territories, Indian Tribes, 
and Tribal organizations are authorized to use such funds to provide 
child care assistance to health care sector employees, emergency 
responders, sanitation workers, and other workers deemed essential 
during the response to coronavirus by public officials, without regard 
to the income eligibility requirements of section 658P(4) of the Child 
Care and Development Block Grant Act (42 U.S.C. 9858n(4)).
    (b) Administrative Costs.--In addition to amounts otherwise 
available, there is appropriated for fiscal year 2021, out of any 
amounts in the Treasury not otherwise appropriated, $35,000,000, to 
remain available through September 30, 2025, for the costs of providing 
technical assistance and conducting research and for the administrative 
costs to carry out this section and section 2202 of this subtitle.
    (c) Supplement Not Supplant.--Amounts made available to carry out 
this section shall be used to supplement and not supplant other 
Federal, State, and local public funds expended to provide child care 
services for eligible individuals.
SEC. 2202. CHILD CARE STABILIZATION.
    (a) Definitions.--In this section:
        (1) COVID-19 public health emergency.--The term ``COVID-19 
    public health emergency'' means the public health emergency 
    declared by the Secretary of Health and Human Services under 
    section 319 of the Public Health Service Act (42 U.S.C. 247d) on 
    January 31, 2020, with respect to COVID-19, including any renewal 
    of the declaration.
        (2) Eligible child care provider.--The term ``eligible child 
    care provider'' means--
            (A) an eligible child care provider as defined in section 
        658P of the Child Care and Development Block Grant Act of 1990 
        (42 U.S.C. 9858n); or
            (B) a child care provider that is licensed, regulated, or 
        registered in the State, territory, or Indian Tribe on the date 
        of enactment of this Act and meets applicable State and local 
        health and safety requirements.
    (b) Child Care Stabilization Funding.--In addition to amounts 
otherwise available, there is appropriated for fiscal year 2021, out of 
any amounts in the Treasury not otherwise appropriated, 
$23,975,000,000, to remain available through September 30, 2021, for 
grants under this section in accordance with the Child Care and 
Development Block Grant Act of 1990.
    (c) Grants.--From the amounts appropriated to carry out this 
section and under the authority of section 658O of the Child Care and 
Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section, 
the Secretary shall award to each lead agency a child care 
stabilization grant, without regard to the requirements in 
subparagraphs (C) and (E) of section 658E(c)(3), and in section 658G, 
of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 
9858c(c)(3), 9858e). Such grant shall be allotted in accordance with 
section 658O of the Child Care and Development Block Grant Act of 1990 
(42 U.S.C. 9858m).
    (d) State Reservations and Subgrants.--
        (1) Reservation.--A lead agency for a State that receives a 
    child care stabilization grant pursuant to subsection (c) shall 
    reserve not more than 10 percent of such grant funds to administer 
    subgrants, provide technical assistance and support for applying 
    for and accessing the subgrant opportunity, publicize the 
    availability of the subgrants, carry out activities to increase the 
    supply of child care, and provide technical assistance to help 
    child care providers implement policies as described in paragraph 
    (2)(D)(i).
        (2) Subgrants to qualified child care providers.--
            (A) In general.--The lead agency shall use the remainder of 
        the grant funds awarded pursuant to subsection (c) to make 
        subgrants to qualified child care providers described in 
        subparagraph (B), regardless of such a provider's previous 
        receipt of other Federal assistance, to support the stability 
        of the child care sector during and after the COVID-19 public 
        health emergency.
            (B) Qualified child care provider.--To be qualified to 
        receive a subgrant under this paragraph, a provider shall be an 
        eligible child care provider that on the date of submission of 
        an application for the subgrant, was either--
                (i) open and available to provide child care services; 
            or
                (ii) closed due to public health, financial hardship, 
            or other reasons relating to the COVID-19 public health 
            emergency.
            (C) Subgrant amount.--The amount of such a subgrant to a 
        qualified child care provider shall be based on the provider's 
        stated current operating expenses, including costs associated 
        with providing or preparing to provide child care services 
        during the COVID-19 public health emergency, and to the extent 
        practicable, cover sufficient operating expenses to ensure 
        continuous operations for the intended period of the subgrant.
            (D) Application.--The lead agency shall--
                (i) make available on the lead agency's website an 
            application for qualified child care providers that 
            includes certifications that, for the duration of the 
            subgrant--

                    (I) the provider applying will, when open and 
                available to provide child care services, implement 
                policies in line with guidance from the corresponding 
                State, Tribal, and local authorities, and in accordance 
                with State, Tribal, and local orders, and, to the 
                greatest extent possible, implement policies in line 
                with guidance from the Centers for Disease Control and 
                Prevention;
                    (II) for each employee, the provider will pay not 
                less than the full compensation, including any 
                benefits, that was provided to the employee as of the 
                date of submission of the application for the subgrant 
                (referred to in this subclause as ``full 
                compensation''), and will not take any action that 
                reduces the weekly amount of the employee's 
                compensation below the weekly amount of full 
                compensation, or that reduces the employee's rate of 
                compensation below the rate of full compensation, 
                including the involuntary furloughing of any employee 
                employed on the date of submission of the application 
                for the subgrant; and
                    (III) the provider will provide relief from 
                copayments and tuition payments for the families 
                enrolled in the provider's program, to the extent 
                possible, and prioritize such relief for families 
                struggling to make either type of payment; and

                (ii) accept and process applications submitted under 
            this subparagraph on a rolling basis, and provide subgrant 
            funds in advance of provider expenditures, except as 
            provided in subsection (e)(2).
            (E) Obligation.--The lead agency shall notify the Secretary 
        if it is unable to obligate at least 50 percent of the funds 
        received pursuant to subsection (c) that are available for 
        subgrants described in this paragraph within 9 months of the 
        date of enactment of this Act.
    (e) Uses of Funds.--
        (1) In general.--A qualified child care provider that receives 
    funds through such a subgrant shall use the funds for at least one 
    of the following:
            (A) Personnel costs, including payroll and salaries or 
        similar compensation for an employee (including any sole 
        proprietor or independent contractor), employee benefits, 
        premium pay, or costs for employee recruitment and retention.
            (B) Rent (including rent under a lease agreement) or 
        payment on any mortgage obligation, utilities, facility 
        maintenance or improvements, or insurance.
            (C) Personal protective equipment, cleaning and 
        sanitization supplies and services, or training and 
        professional development related to health and safety 
        practices.
            (D) Purchases of or updates to equipment and supplies to 
        respond to the COVID-19 public health emergency.
            (E) Goods and services necessary to maintain or resume 
        child care services.
            (F) Mental health supports for children and employees.
        (2) Reimbursement.--The qualified child care provider may use 
    the subgrant funds to reimburse the provider for sums obligated or 
    expended before the date of enactment of this Act for the cost of a 
    good or service described in paragraph (1) to respond to the COVID-
    19 public health emergency.
    (f) Supplement Not Supplant.--Amounts made available to carry out 
this section shall be used to supplement and not supplant other 
Federal, State, and local public funds expended to provide child care 
services for eligible individuals.
SEC. 2203. HEAD START.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any amounts in the Treasury not otherwise 
appropriated, $1,000,000,000, to remain available through September 30, 
2022, to carry out the Head Start Act, including for Federal 
administrative expenses. After reserving funds for Federal 
administrative expenses, the Secretary shall allocate all remaining 
amounts to Head Start agencies for one-time grants, and shall allocate 
to each Head Start agency an amount that bears the same ratio to the 
portion available for allocations as the number of enrolled children 
served by the Head Start agency bears to the number of enrolled 
children served by all Head Start agencies.
SEC. 2204. PROGRAMS FOR SURVIVORS.
    (a) In General.--Section 303 of the Family Violence Prevention and 
Services Act (42 U.S.C. 10403) is amended by adding at the end the 
following:
    ``(d) Additional Funding.--For the purposes of carrying out this 
title, in addition to amounts otherwise made available for such 
purposes, there are appropriated, out of any amounts in the Treasury 
not otherwise appropriated, for fiscal year 2021, to remain available 
until expended except as otherwise provided in this subsection, each of 
the following:
        ``(1) $180,000,000 to carry out sections 301 through 312, to be 
    allocated in the manner described in subsection (a)(2), except 
    that--
            ``(A) a reference in subsection (a)(2) to an amount 
        appropriated under subsection (a)(1) shall be considered to be 
        a reference to an amount appropriated under this paragraph;
            ``(B) the matching requirement in section 306(c)(4) and 
        condition in section 308(d)(3) shall not apply; and
            ``(C) each reference in section 305(e) to `the end of the 
        following fiscal year' shall be considered to be a reference to 
        `the end of fiscal year 2025'; and
            ``(D) funds made available to a State in a grant under 
        section 306(a) and obligated in a timely manner shall be 
        available for expenditure, by the State or a recipient of funds 
        from the grant, through the end of fiscal year 2025;
        ``(2) $18,000,000 to carry out section 309.
        ``(3) $2,000,000 to carry out section 313, of which $1,000,000 
    shall be allocated to support Indian communities.''.
    (b) COVID-19 Public Health Emergency Defined.--In this section, the 
term ``COVID-19 public health emergency'' means the public health 
emergency declared by the Secretary of Health and Human Services under 
section 319 of the Public Health Service Act (42 U.S.C. 247d) on 
January 31, 2020, with respect to COVID-19, including any renewal of 
the declaration.
    (c) Grants to Support Culturally Specific Populations.--
        (1) In general.--In addition to amounts otherwise made 
    available, there is appropriated, out of any amounts in the 
    Treasury not otherwise appropriated, to the Secretary of Health and 
    Human Services (in this section referred to as the ``Secretary''), 
    $49,500,000 for fiscal year 2021, to be available until expended, 
    to carry out this subsection (excluding Federal administrative 
    costs, for which funds are appropriated under subsection (e)).
        (2) Use of funds.--From amounts appropriated under paragraph 
    (1), the Secretary acting through the Director of the Family 
    Violence Prevention and Services Program, shall--
            (A) support culturally specific community-based 
        organizations to provide culturally specific activities for 
        survivors of sexual assault and domestic violence, to address 
        emergent needs resulting from the COVID-19 public health 
        emergency and other public health concerns; and
            (B) support culturally specific community-based 
        organizations that provide culturally specific activities to 
        promote strategic partnership development and collaboration in 
        responding to the impact of COVID-19 and other public health 
        concerns on survivors of sexual assault and domestic violence.
    (d) Grants to Support Survivors of Sexual Assault.--
        (1) In general.--In addition to amounts otherwise made 
    available, there is appropriated, out of any amounts in the 
    Treasury not otherwise appropriated, to the Secretary, $198,000,000 
    for fiscal year 2021, to be available until expended, to carry out 
    this subsection (excluding Federal administrative costs, for which 
    funds are appropriated under subsection (e)).
        (2) Use of funds.--From amounts appropriated under paragraph 
    (1), the Secretary acting through the Director of the Family 
    Violence Prevention and Services Program, shall assist rape crisis 
    centers in transitioning to virtual services and meeting the 
    emergency needs of survivors.
    (e) Administrative Costs.--In addition to amounts otherwise made 
available, there is appropriated to the Secretary, out of any amounts 
in the Treasury not otherwise appropriated, $2,500,000 for fiscal year 
2021, to remain available until expended, for the Federal 
administrative costs of carrying out subsections (c) and (d).
SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary of Health and Human Services for fiscal year 2021, out 
of any money in the Treasury not otherwise appropriated, the following 
amounts, to remain available through September 30, 2023:
        (1) $250,000,000 for carrying out the program authorized under 
    section 201 of the Child Abuse Prevention and Treatment Act (42 
    U.S.C. 5116), which shall be allocated without regard to section 
    204(4) of such Act (42 U.S.C. 5116d(4)) and shall be allotted to 
    States in accordance with section 203 of such Act (42 U.S.C. 
    5116b), except that--
            (A) in subsection (b)(1)(A) of such section 203, ``70 
        percent'' shall be deemed to be ``100 percent''; and
            (B) subsections (b)(1)(B) and (c) of such section 203 shall 
        not apply; and
        (2) $100,000,000 for carrying out the State grant program 
    authorized under section 106 of the Child Abuse Prevention and 
    Treatment Act (42 U.S.C. 5106a), which shall be allocated without 
    regard to section 112(a)(2) of such Act (42 U.S.C. 5106h(a)(2)).
SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE 
NATIONAL SERVICE TRUST.
    (a) Corporation for National and Community Service.--In addition to 
amounts otherwise made available, there is appropriated for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, to 
the Corporation for National and Community Service, $852,000,000, to 
remain available through September 30, 2024, to carry out subsection 
(b), except that amounts to carry out subsection (b)(7) shall remain 
available until September 30, 2026.
    (b) Allocation of Amounts.--Amounts provided by subsection (a) 
shall be allocated as follows:
        (1) Americorps state and national.--$620,000,000 shall be 
    used--
            (A) to increase the living allowances of participants in 
        national service programs; and
            (B) to make funding adjustments to existing (as of the date 
        of enactment of this Act) awards and award new and additional 
        awards to entities to support programs described in paragraphs 
        (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a), 
        and subsection (b)(2), of section 122 of the National and 
        Community Service Act of 1990 (42 U.S.C. 12572), whether or not 
        the entities are already grant recipients under such provisions 
        on the date of enactment of this Act, and notwithstanding 
        section 122(a)(1)(B)(vi) of the National and Community Service 
        Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by--
                (i) prioritizing entities serving communities 
            disproportionately impacted by COVID-19 and utilizing 
            culturally competent and multilingual strategies in the 
            provision of services; and
                (ii) taking into account the diversity of communities 
            and participants served by such entities, including racial, 
            ethnic, socioeconomic, linguistic, or geographic diversity.
        (2) State commissions.--$20,000,000 shall be used to make 
    adjustments to existing (as of the date of enactment of this Act) 
    awards and new and additional awards, including awards to State 
    Commissions on National and Community Service, under section 126(a) 
    of the National and Community Service Act of 1990 (42 U.S.C. 
    12576(a)).
        (3) Volunteer generation fund.--$20,000,000 shall be used for 
    expenses authorized under section 501(a)(4)(F) of the National and 
    Community Service Act of 1990 (42 U.S.C. 12681(a)(4)(F)), which, 
    notwithstanding section 198P(d)(1)(B) of that Act (42 U.S.C. 
    12653p(d)(1)(B)), shall be for grants awarded by the Corporation 
    for National and Community Service on a competitive basis.
        (4) Americorps vista.--$80,000,000 shall be used for the 
    purposes described in section 101 of the Domestic Volunteer Service 
    Act of 1973 (42 U.S.C. 4951), including to increase the living 
    allowances of volunteers, described in section 105(b) of the 
    Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)).
        (5) National senior service corps.--$30,000,000 shall be used 
    for the purposes described in section 200 of the Domestic Volunteer 
    Service Act of 1973 (42 U.S.C. 5000).
        (6) Administrative costs.--$73,000,000 shall be used for the 
    Corporation for National and Community Service for administrative 
    expenses to carry out programs and activities funded by subsection 
    (a).
        (7) Office of inspector general.--$9,000,000 shall be used for 
    the Office of Inspector General of the Corporation for National and 
    Community Service for salaries and expenses necessary for oversight 
    and audit of programs and activities funded by subsection (a).
    (c) National Service Trust.--In addition to amounts otherwise made 
available, there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $148,000,000, to remain 
available until expended, for administration of the National Service 
Trust, and for payment to the Trust for the provision of educational 
awards pursuant to section 145(a)(1)(A) of the National and Community 
Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

                       Subtitle D--Public Health

SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE CENTERS FOR 
DISEASE CONTROL AND PREVENTION.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services (in this 
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $7,500,000,000, 
to remain available until expended, to carry out activities to plan, 
prepare for, promote, distribute, administer, monitor, and track COVID-
19 vaccines.
    (b) Use of Funds.--The Secretary, acting through the Director of 
the Centers for Disease Control and Prevention, and in consultation 
with other agencies, as applicable, shall, in conducting activities 
referred to in subsection (a)--
        (1) conduct activities to enhance, expand, and improve 
    nationwide COVID-19 vaccine distribution and administration, 
    including activities related to distribution of ancillary medical 
    products and supplies related to vaccines; and
        (2) provide technical assistance, guidance, and support to, and 
    award grants or cooperative agreements to, State, local, Tribal, 
    and territorial public health departments for enhancement of COVID-
    19 vaccine distribution and administration capabilities, 
    including--
            (A) the distribution and administration of vaccines 
        licensed under section 351 of the Public Health Service Act (42 
        U.S.C. 262) or authorized under section 564 of the Federal 
        Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and ancillary 
        medical products and supplies related to vaccines;
            (B) the establishment and expansion, including staffing 
        support, of community vaccination centers, particularly in 
        underserved areas;
            (C) the deployment of mobile vaccination units, 
        particularly in underserved areas;
            (D) information technology, standards-based data, and 
        reporting enhancements, including improvements necessary to 
        support standards-based sharing of data related to vaccine 
        distribution and vaccinations and systems that enhance vaccine 
        safety, effectiveness, and uptake, particularly among 
        underserved populations;
            (E) facilities enhancements;
            (F) communication with the public regarding when, where, 
        and how to receive COVID-19 vaccines; and
            (G) transportation of individuals to facilitate 
        vaccinations, including at community vaccination centers and 
        mobile vaccination units, particularly for underserved 
        populations.
    (c) Supplemental Funding for State Vaccination Grants.--
        (1) Definitions.--In this subsection:
            (A) Base formula.--The term ``base formula'' means the 
        allocation formula that applied to the Public Health Emergency 
        Preparedness cooperative agreement in fiscal year 2020.
            (B) Alternative allocation.--The term ``alternative 
        allocation'' means an allocation to each State, territory, or 
        locality calculated using the percentage derived from the 
        allocation received by such State, territory, or locality of 
        the aggregate amount of fiscal year 2020 Public Health 
        Emergency Preparedness cooperative agreement awards under 
        section 319C-1 of the Public Health Service Act (42 U.S.C. 
        247d-3a).
        (2) Supplemental funding.--
            (A) In general.--Not later than 21 days after the date of 
        enactment of this Act, the Secretary shall, out of amounts 
        described in subsection (a), provide supplemental funding to 
        any State, locality, or territory that received less of the 
        amounts that were appropriated under title III of division M of 
        Public Law 116-260 for vaccination grants to be issued by the 
        Centers for Disease Control and Prevention than such State, 
        locality, or territory would have received had such amounts 
        been allocated using the alternative allocation.
            (B) Amount.--The amount of supplemental funding provided 
        under this subsection shall be equal to the difference 
        between--
                (i) the amount the State, locality, or territory 
            received, or would receive, under the base formula; and
                (ii) the amount the State, locality, or territory would 
            receive under the alternative allocation.
SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $1,000,000,000, to remain available until 
expended, to carry out activities, acting through the Director of the 
Centers for Disease Control and Prevention--
        (1) to strengthen vaccine confidence in the United States, 
    including its territories and possessions;
        (2) to provide further information and education with respect 
    to vaccines licensed under section 351 of the Public Health Service 
    Act (42 U.S.C. 262) or authorized under section 564 of the Federal 
    Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3); and
        (3) to improve rates of vaccination throughout the United 
    States, including its territories and possessions, including 
    through activities described in section 313 of the Public Health 
    Service Act, as amended by section 311 of division BB of the 
    Consolidated Appropriations Act, 2021 (Public Law 116-260).
SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES, 
THERAPEUTICS, AND MEDICAL SUPPLIES.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $6,050,000,000, to remain available until 
expended, for necessary expenses with respect to research, development, 
manufacturing, production, and the purchase of vaccines, therapeutics, 
and ancillary medical products and supplies to prevent, prepare, or 
respond to--
        (1) SARS-CoV-2 or any viral variant mutating therefrom with 
    pandemic potential; and
        (2) COVID-19 or any disease with potential for creating a 
    pandemic.
SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE 
ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION.
     In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $500,000,000, to remain available until 
expended, to be used for the evaluation of the continued performance, 
safety, and effectiveness, including with respect to emerging COVID-19 
variants, of vaccines, therapeutics, and diagnostics approved, cleared, 
licensed, or authorized for use for the treatment, prevention, or 
diagnosis of COVID-19; facilitation of advanced continuous 
manufacturing activities related to production of vaccines and related 
materials; facilitation and conduct of inspections related to the 
manufacturing of vaccines, therapeutics, and devices delayed or 
cancelled for reasons related to COVID-19; review of devices authorized 
for use for the treatment, prevention, or diagnosis of COVID-19; and 
oversight of the supply chain and mitigation of shortages of vaccines, 
therapeutics, and devices approved, cleared, licensed, or authorized 
for use for the treatment, prevention, or diagnosis of COVID-19 by the 
Food and Drug Administration.
SEC. 2305. REDUCED COST-SHARING.
    (a) In General.--Section 1402 of the Patient Protection and 
Affordable Care Act is amended by redesignating subsection (f) as 
subsection (g) and by inserting after subsection (e) the following new 
subsection:
    ``(f) Special Rule for Individuals Who Receive Unemployment 
Compensation During 2021.--For purposes of this section, in the case of 
an individual who has received, or has been approved to receive, 
unemployment compensation for any week beginning during 2021, for the 
plan year in which such week begins--
        ``(1) such individual shall be treated as meeting the 
    requirements of subsection (b)(2), and
        ``(2) for purposes of subsections (c) and (d), there shall not 
    be taken into account any household income of the individual in 
    excess of 133 percent of the poverty line for a family of the size 
    involved.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to plan years beginning after December 31, 2020.

                          Subtitle E--Testing

SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND 
MITIGATION ACTIVITIES.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services (in this 
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $47,800,000,000, 
to remain available until expended, to carry out activities to detect, 
diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and 
related strategies to mitigate the spread of COVID-19.
    (b) Use of Funds.--From amounts appropriated by subsection (a), the 
Secretary shall--
        (1) implement a national, evidence-based strategy for testing, 
    contact tracing, surveillance, and mitigation with respect to SARS-
    CoV-2 and COVID-19, including through activities authorized under 
    section 319(a) of the Public Health Service Act;
        (2) provide technical assistance, guidance, and support, and 
    award grants or cooperative agreements to State, local, and 
    territorial public health departments for activities to detect, 
    diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and 
    related strategies and activities to mitigate the spread of COVID-
    19;
        (3) support the development, manufacturing, procurement, 
    distribution, and administration of tests to detect or diagnose 
    SARS-CoV-2 and COVID-19, including through--
            (A) support for the development, manufacture, procurement, 
        and distribution of supplies necessary for administering tests, 
        such as personal protective equipment; and
            (B) support for the acquisition, construction, alteration, 
        or renovation of non-federally owned facilities for the 
        production of diagnostics and ancillary medical products and 
        supplies where the Secretary determines that such an investment 
        is necessary to ensure the production of sufficient amounts of 
        such supplies;
        (4) establish and expand Federal, State, local, and territorial 
    testing and contact tracing capabilities, including--
            (A) through investments in laboratory capacity, such as--
                (i) academic and research laboratories, or other 
            laboratories that could be used for processing of COVID-19 
            testing;
                (ii) community-based testing sites and community-based 
            organizations; or
                (iii) mobile health units, particularly in medically 
            underserved areas; and
            (B) with respect to quarantine and isolation of contacts;
        (5) enhance information technology, data modernization, and 
    reporting, including improvements necessary to support sharing of 
    data related to public health capabilities;
        (6) award grants to, or enter into cooperative agreements or 
    contracts with, State, local, and territorial public health 
    departments to establish, expand, and sustain a public health 
    workforce; and
        (7) to cover administrative and program support costs necessary 
    to conduct activities related to subparagraph (a).
SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND SURVEILLANCE.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021 out of any money 
in the Treasury not otherwise appropriated, $1,750,000,000, to remain 
available until expended, to strengthen and expand activities and 
workforce related to genomic sequencing, analytics, and disease 
surveillance.
    (b) Use of Funds.--From amounts appropriated by subsection (a), the 
Secretary, acting through the Director of the Centers for Disease 
Control and Prevention, shall--
        (1) conduct, expand, and improve activities to sequence 
    genomes, identify mutations, and survey the circulation and 
    transmission of viruses and other organisms, including strains of 
    SARS-CoV-2;
        (2) award grants or cooperative agreements to State, local, 
    Tribal, or territorial public health departments or public health 
    laboratories--
            (A) to increase their capacity to sequence genomes of 
        circulating strains of viruses and other organisms, including 
        SARS-CoV-2;
            (B) to identify mutations in viruses and other organisms, 
        including SARS-CoV-2;
            (C) to use genomic sequencing to identify outbreaks and 
        clusters of diseases or infections, including COVID-19; and
            (D) to develop effective disease response strategies based 
        on genomic sequencing and surveillance data;
        (3) enhance and expand the informatics capabilities of the 
    public health workforce; and
        (4) award grants for the construction, alteration, or 
    renovation of facilities to improve genomic sequencing and 
    surveillance capabilities at the State and local level.
SEC. 2403. FUNDING FOR GLOBAL HEALTH.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any amounts in the 
Treasury not otherwise appropriated, $750,000,000, to remain available 
until expended, for activities to be conducted acting through the 
Director of the Centers for Disease Control and Prevention to combat 
SARS-CoV-2, COVID-19, and other emerging infectious disease threats 
globally, including efforts related to global health security, global 
disease detection and response, global health protection, global 
immunization, and global coordination on public health.
SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $500,000,000, to remain available until 
expended, for activities to be conducted acting through the Director of 
the Centers for Disease Control and Prevention to support public health 
data surveillance and analytics infrastructure modernization 
initiatives at the Centers for Disease Control and Prevention, and 
establish, expand, and maintain efforts to modernize the United States 
disease warning system to forecast and track hotspots for COVID-19, its 
variants, and emerging biological threats, including academic and 
workforce support for analytics and informatics infrastructure and data 
collection systems.

                  Subtitle F--Public Health Workforce

SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services (in this 
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $7,660,000,000, 
to remain available until expended, to carry out activities related to 
establishing, expanding, and sustaining a public health workforce, 
including by making awards to State, local, and territorial public 
health departments.
    (b) Use of Funds for Public Health Departments.--Amounts made 
available to an awardee pursuant to subsection (a) shall be used for 
the following:
        (1) Costs, including wages and benefits, related to the 
    recruiting, hiring, and training of individuals--
            (A) to serve as case investigators, contact tracers, social 
        support specialists, community health workers, public health 
        nurses, disease intervention specialists, epidemiologists, 
        program managers, laboratory personnel, informaticians, 
        communication and policy experts, and any other positions as 
        may be required to prevent, prepare for, and respond to COVID-
        19; and
            (B) who are employed by--
                (i) the State, territorial, or local public health 
            department involved; or
                (ii) a nonprofit private or public organization with 
            demonstrated expertise in implementing public health 
            programs and established relationships with such State, 
            territorial, or local public health departments, 
            particularly in medically underserved areas.
        (2) Personal protective equipment, data management and other 
    technology, or other necessary supplies.
        (3) Administrative costs and activities necessary for awardees 
    to implement activities funded under this section.
        (4) Subawards from recipients of awards under subsection (a) to 
    local health departments for the purposes of the activities funded 
    under this section.
SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $100,000,000, to remain available until 
expended, for carrying out section 2813 of the Public Health Service 
Act (42 U.S.C. 300hh-15).

                 Subtitle G--Public Health Investments

SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services (in this 
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $7,600,000,000, 
to remain available until expended, for necessary expenses for awarding 
grants and cooperative agreements under section 330 of the Public 
Health Service Act (42 U.S.C. 254b) to be awarded without regard to the 
time limitation in subsection (e)(3) and subsections (e)(6)(A)(iii), 
(e)(6)(B)(iii), and (r)(2)(B) of such section 330, and for necessary 
expenses for awarding grants to Federally qualified health centers, as 
described in section 1861(aa)(4)(B) of the Social Security Act (42 
U.S.C. 1395x(aa)(4)(B)), and for awarding grants or contracts to Papa 
Ola Lokahi and to qualified entities under sections 4 and 6 of the 
Native Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705). 
Of the total amount appropriated by the preceding sentence, not less 
than $20,000,000 shall be for grants or contracts to Papa Ola Lokahi 
and to qualified entities under sections 4 and 6 of the Native Hawaiian 
Health Care Improvement Act (42 U.S.C. 11703, 11705). 
    (b) Use of Funds.--Amounts made available to an awardee pursuant to 
subsection (a) shall be used--
        (1) to plan, prepare for, promote, distribute, administer, and 
    track COVID-19 vaccines, and to carry out other vaccine-related 
    activities;
        (2) to detect, diagnose, trace, and monitor COVID-19 infections 
    and related activities necessary to mitigate the spread of COVID-
    19, including activities related to, and equipment or supplies 
    purchased for, testing, contact tracing, surveillance, mitigation, 
    and treatment of COVID-19;
        (3) to purchase equipment and supplies to conduct mobile 
    testing or vaccinations for COVID-19, to purchase and maintain 
    mobile vehicles and equipment to conduct such testing or 
    vaccinations, and to hire and train laboratory personnel and other 
    staff to conduct such mobile testing or vaccinations, particularly 
    in medically underserved areas;
        (4) to establish, expand, and sustain the health care workforce 
    to prevent, prepare for, and respond to COVID-19, and to carry out 
    other health workforce-related activities;
        (5) to modify, enhance, and expand health care services and 
    infrastructure; and
        (6) to conduct community outreach and education activities 
    related to COVID-19.
    (c) Past Expenditures.--An awardee may use amounts awarded pursuant 
to subsection (a) to cover the costs of the awardee carrying out any of 
the activities described in subsection (b) during the period beginning 
on the date of the declaration of a public health emergency by the 
Secretary under section 319 of the Public Health Service Act (42 U.S.C. 
247d) on January 31, 2020, with respect to COVID-19 and ending on the 
date of such award.
SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $800,000,000, to remain 
available until expended, for carrying out sections 338A, 338B, and 
338I of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1) 
with respect to the health workforce.
    (b) State Loan Repayment Programs.--
        (1) In general.--Of the amount made available pursuant to 
    subsection (a), $100,000,000 shall be made available for providing 
    primary health services through grants to States under section 
    338I(a) of the Public Health Service Act (42 U.S.C. 254q-1(a)).
        (2) Conditions.--With respect to grants described in paragraph 
    (1) using funds made available under such paragraph:
            (A) Section 338I(b) of the Public Health Service Act (42 
        U.S.C. 254q-1(b)) shall not apply.
            (B) Notwithstanding section 338I(d)(2) of the Public Health 
        Service Act (42 U.S.C. 254q-1(d)(2)), not more than 10 percent 
        of an award to a State from such amounts, may be used by the 
        State for costs of administering the State loan repayment 
        program.
SEC. 2603. FUNDING FOR NURSE CORPS.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $200,000,000, to remain available until 
expended, for carrying out section 846 of the Public Health Service Act 
(42 U.S.C. 297n).
SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE GRADUATE 
MEDICAL EDUCATION.
    (a) In General.--In addition to amounts otherwise available, and 
notwithstanding the capped amount referenced in sections 340H(b)(2) and 
340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and 
(d)(2)), there is appropriated to the Secretary for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$330,000,000, to remain available until September 30, 2023, for the 
program of payments to teaching health centers that operate graduate 
medical education under section 340H of the Public Health Service Act 
(42 U.S.C. 256h) and for teaching health center development grants 
authorized under section 749A of the Public Health Service Act (42 
U.S.C. 293l-1).
    (b) Use of Funds.--Amounts made available pursuant to subsection 
(a) shall be used for the following activities:
        (1) For making payments to establish new approved graduate 
    medical residency training programs pursuant to section 
    340H(a)(1)(C) of the Public Health Service Act (42 U.S.C. 
    256h(a)(1)(C)).
        (2) To provide an increase to the per resident amount described 
    in section 340H(a)(2) of the Public Health Service Act (42 U.S.C. 
    256h(a)(2)) of $10,000.
        (3) For making payments under section 340H(a)(1)(A) of the 
    Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to qualified 
    teaching health centers for maintenance of filled positions at 
    existing approved graduate medical residency training programs.
        (4) For making payments under section 340H(a)(1)(B) of the 
    Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the 
    expansion of existing approved graduate medical residency training 
    programs.
        (5) For making awards under section 749A of the Public Health 
    Service Act (42 U.S.C. 293l-1) to teaching health centers for the 
    purpose of establishing new accredited or expanded primary care 
    residency programs.
        (6) To cover administrative costs and activities necessary for 
    qualified teaching health centers receiving payments under section 
    340H of the Public Health Service Act (42 U.S.C. 256h) to carry out 
    activities under such section.
SEC. 2605. FUNDING FOR FAMILY PLANNING.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $50,000,000, to remain available until 
expended, for necessary expenses for making grants and contracts under 
section 1001 of the Public Health Service Act (42 U.S.C. 300).

          Subtitle H--Mental Health and Substance Use Disorder

SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH 
SERVICES.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary of Health and Human Services (in this subtitle 
referred to as the ``Secretary'') for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $1,500,000,000, to 
remain available until expended, for carrying out subpart I of part B 
of title XIX of the Public Health Service Act (42 U.S.C. 300x et seq.), 
subpart III of part B of title XIX of such Act (42 U.S.C. 300x-51 et 
seq.), and section 505(c) of such Act (42 U.S.C. 290aa-4(c)) with 
respect to mental health. Notwithstanding section 1952 of the Public 
Health Service Act (42 U.S.C. 300x-62), any amount awarded to a State 
out of amounts appropriated by this section shall be expended by the 
State by September 30, 2025.
SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT OF 
SUBSTANCE ABUSE.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $1,500,000,000, to remain available until 
expended, for carrying out subpart II of part B of title XIX of the 
Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of 
part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section 
505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance 
abuse, and section 515(d) of such Act (42 U.S.C. 290bb-21(d)). 
Notwithstanding section 1952 of the Public Health Service Act (42 
U.S.C. 300x-62), any amount awarded to a State out of amounts 
appropriated by this section shall be expended by the State by 
September 30, 2025.
SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER 
TRAINING FOR HEALTH CARE PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC 
SAFETY OFFICERS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $80,000,000, to remain 
available until expended, for the purpose described in subsection (b).
    (b) Use of Funding.--The Secretary, acting through the 
Administrator of the Health Resources and Services Administration, 
shall, taking into consideration the needs of rural and medically 
underserved communities, use amounts appropriated by subsection (a) to 
award grants or contracts to health professions schools, academic 
health centers, State or local governments, Indian Tribes and Tribal 
organizations, or other appropriate public or private nonprofit 
entities (or consortia of entities, including entities promoting 
multidisciplinary approaches), to plan, develop, operate, or 
participate in health professions and nursing training activities for 
health care students, residents, professionals, paraprofessionals, 
trainees, and public safety officers, and employers of such 
individuals, in evidence-informed strategies for reducing and 
addressing suicide, burnout, mental health conditions, and substance 
use disorders among health care professionals.
SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING 
HEALTHY WORK CONDITIONS AND USE OF MENTAL HEALTH AND SUBSTANCE USE 
DISORDER SERVICES BY HEALTH CARE PROFESSIONALS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $20,000,000, to remain 
available until expended, for the purpose described in subsection (b).
    (b) Use of Funds.--The Secretary, acting through the Director of 
the Centers for Disease Control and Prevention and in consultation with 
the medical professional community, shall use amounts appropriated by 
subsection (a) to carry out a national evidence-based education and 
awareness campaign directed at health care professionals and first 
responders (such as emergency medical service providers), and employers 
of such professionals and first responders. Such awareness campaign 
shall--
        (1) encourage primary prevention of mental health conditions 
    and substance use disorders and secondary and tertiary prevention 
    by encouraging health care professionals to seek support and 
    treatment for their own mental health and substance use concerns; 
    and
        (2) help such professionals to identify risk factors in 
    themselves and others and respond to such risks.
SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE 
MENTAL HEALTH AMONG THEIR HEALTH PROFESSIONAL WORKFORCE.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $40,000,000, to remain 
available until expended, for the purpose described in subsection (b).
    (b) Use of Funds.--The Secretary, acting through the Administrator 
of the Health Resources and Services Administration, shall, taking into 
consideration the needs of rural and medically underserved communities, 
use amounts appropriated by subsection (a) to award grants or contracts 
to entities providing health care, including health care providers 
associations and Federally qualified health centers, to establish, 
enhance, or expand evidence-informed programs or protocols to promote 
mental health among their providers, other personnel, and members.
SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL SUBSTANCE USE 
DISORDER SERVICES.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $30,000,000, to remain 
available until expended, to carry out the purpose described in 
subsection (b).
    (b) Use of Funds.--
        (1) In general.--The Secretary, acting through the Assistant 
    Secretary for Mental Health and Substance Use and in consultation 
    with the Director of the Centers for Disease Control and 
    Prevention, shall award grants to support States; local, Tribal, 
    and territorial governments; Tribal organizations; nonprofit 
    community-based organizations; and primary and behavioral health 
    organizations to support community-based overdose prevention 
    programs, syringe services programs, and other harm reduction 
    services.
        (2) Use of grant funds.--Grant funds awarded under this section 
    to eligible entities shall be used for preventing and controlling 
    the spread of infectious diseases and the consequences of such 
    diseases for individuals with substance use disorder, distributing 
    opioid overdose reversal medication to individuals at risk of 
    overdose, connecting individuals at risk for, or with, a substance 
    use disorder to overdose education, counseling, and health 
    education, and encouraging such individuals to take steps to reduce 
    the negative personal and public health impacts of substance use or 
    misuse.
SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL BEHAVIORAL 
HEALTH NEEDS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $50,000,000, to remain 
available until expended, to carry out the purpose described in 
subsection (b).
    (b) Use of Funds.--
        (1) In general.--The Secretary, acting through the Assistant 
    Secretary for Mental Health and Substance Use, shall award grants 
    to State, local, Tribal, and territorial governments, Tribal 
    organizations, nonprofit community-based entities, and primary care 
    and behavioral health organizations to address increased community 
    behavioral health needs worsened by the COVID-19 public health 
    emergency.
        (2) Use of grant funds.--Grant funds awarded under this section 
    to eligible entities shall be used for promoting care coordination 
    among local entities; training the mental and behavioral health 
    workforce, relevant stakeholders, and community members; expanding 
    evidence-based integrated models of care; addressing surge capacity 
    for mental and behavioral health needs; providing mental and 
    behavioral health services to individuals with mental health needs 
    (including co-occurring substance use disorders) as delivered by 
    behavioral and mental health professionals utilizing telehealth 
    services; and supporting, enhancing, or expanding mental and 
    behavioral health preventive and crisis intervention services.
SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $10,000,000, to remain available until 
expended, for carrying out section 582 of the Public Health Service Act 
(42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk 
or medically underserved persons who experience violence-related 
stress.
SEC. 2709. FUNDING FOR PROJECT AWARE.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $30,000,000, to remain available until 
expended, for carrying out section 520A of the Public Health Service 
Act (42 U.S.C. 290bb-32) with respect to advancing wellness and 
resiliency in education.
SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $20,000,000, to remain available until 
expended, for carrying out sections 520E and 520E-2 of the Public 
Health Service Act (42 U.S.C. 290bb-36, 290bb-36b).
SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND 
TRAINING.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $100,000,000, to remain available until 
expended, for carrying out section 756 of the Public Health Service Act 
(42 U.S.C. 294e-1).
SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $80,000,000, to remain available until 
expended, for carrying out section 330M of the Public Health Service 
Act (42 U.S.C. 254c-19).
SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY 
BEHAVIORAL HEALTH CLINICS.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary, acting through the Assistant Secretary for Mental 
Health and Substance Use, for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $420,000,000, to remain available 
until expended, for grants to communities and community organizations 
that meet the criteria for Certified Community Behavioral Health 
Clinics pursuant to section 223(a) of the Protecting Access to Medicare 
Act of 2014 (42 U.S.C. 1396a note).

                   Subtitle I--Exchange Grant Program

SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.
    (a) In General.--Out of funds appropriated under subsection (b), 
the Secretary of Health and Human Services (in this subtitle referred 
to as the ``Secretary'') shall award grants to each American Health 
Benefits Exchange established under section 1311(b) of the Patient 
Protection and Affordable Care Act (42 U.S.C. 18031(b)) (other than an 
Exchange established by the Secretary under section 1321(c) of such Act 
(42 U.S.C. 18041(c))) that submits to the Secretary an application at 
such time and in such manner, and containing such information, as 
specified by the Secretary, for purposes of enabling such Exchange to 
modernize or update any system, program, or technology utilized by such 
Exchange to ensure such Exchange is compliant with all applicable 
requirements.
    (b) Funding.--In addition to amounts otherwise available, there is 
appropriated, for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $20,000,000, to remain available until 
September 30, 2022, for carrying out this section.

            Subtitle J--Continued Assistance to Rail Workers

SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOYMENT 
INSURANCE ACT.
    (a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment 
Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
        (1) in the first sentence--
            (A) by striking ``March 14, 2021'' and inserting 
        ``September 6, 2021'';
            (B) by striking ``or July 1, 2020'' and inserting ``July 1, 
        2020, or July 1, 2021''; and
        (2) in the fourth sentence, by striking ``March 14, 2021'' and 
    inserting ``September 6, 2021''.
    (b) Clarification on Authority to Use Funds.--Funds appropriated 
under subparagraph (B) of section 2(a)(5) of the Railroad Unemployment 
Insurance Act (45 U.S.C. 352(a)(5)) shall be available to cover the 
cost of recovery benefits provided under such section 2(a)(5) by reason 
of the amendments made by subsection (a) as well as to cover the cost 
of such benefits provided under such section 2(a)(5) as in effect on 
the day before the date of enactment of this Act.
SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
UNEMPLOYMENT INSURANCE ACT.
    (a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment 
Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
        (1) in clause (i)--
            (A) in subclause (I), by striking ``185 days'' and 
        inserting ``330 days'';
            (B) in subclause (II),
                (i) by striking ``19 consecutive 14-day periods'' and 
            inserting ``33 consecutive 14-day periods''; and
                (ii) by striking ``6 consecutive 14-day periods'' and 
            inserting ``20 consecutive 14-day periods'';
        (2) in clause (ii)--
            (A) by striking ``120 days of unemployment'' and inserting 
        ``265 days of unemployment'';
            (B) by striking ``12 consecutive 14-day periods'' and 
        inserting ``27 consecutive 14-day periods''; and
            (C) by striking ``6 consecutive 14-day periods'' and 
        inserting ``20 consecutive 14-day periods'';
        (3) in clause (iii)--
            (A) by striking ``June 30, 2021'' and inserting ``June 30, 
        2022''; and
            (B) by striking ``the provisions of clauses (i) and (ii) 
        shall not apply to any employee whose extended benefit period 
        under subparagraph (B) begins after March 14, 2021, and shall 
        not apply to any employee with respect to any registration 
        period beginning after April 5, 2021.'' and inserting ``the 
        provisions of clauses (i) and (ii) shall not apply to any 
        employee with respect to any registration period beginning 
        after September 6, 2021.''; and
        (4) in clause (v), by adding at the end the following: ``In 
    addition to the amount appropriated by the preceding two sentences, 
    out of any funds in the Treasury not otherwise appropriated, there 
    are appropriated $2,000,000 to cover the cost of additional 
    extended unemployment benefits provided under this subparagraph, to 
    remain available until expended.''.
    (b) Clarification on Authority to Use Funds.--Funds appropriated 
under the first, second, or third sentence of clause (v) of section 
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be 
available to cover the cost of additional extended unemployment 
benefits provided under such section 2(c)(2)(D) by reason of the 
amendments made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D) as in effect on the day 
before the date of enactment of this Act.
SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS 
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.
    (a) In General.--Section 2112(a) of the CARES Act (15 U.S.C. 
9030(a)) is amended by striking ``March 14, 2021'' and inserting 
``September 6, 2021''.
    (b) Clarification on Authority To Use Funds.--Funds appropriated 
under section 2112(c) of the CARES Act (15 U.S.C. 9030(c)) shall be 
available to cover the cost of additional benefits payable due to 
section 2112(a) of such Act by reason of the amendments made by 
subsection (a) as well as to cover the cost of such benefits payable 
due to such section 2112(a) as in effect on the day before the date of 
enactment of this Act.
SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR 
GENERAL FUNDING.
    In addition to amounts otherwise made available, there are 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated--
        (1) $27,975,000, to remain available until expended, for the 
    Railroad Retirement Board, to prevent, prepare for, and respond to 
    coronavirus, of which--
            (A) $6,800,000 shall be for additional hiring and overtime 
        bonuses as needed to administer the Railroad Unemployment 
        Insurance Act; and
            (B) $21,175,000 shall be to supplement, not supplant, 
        existing resources devoted to operations and improvements for 
        the Information Technology Investment Initiatives of the 
        Railroad Retirement Board; and
        (2) $500,000, to remain available until expended, for the 
    Railroad Retirement Board Office of Inspector General for audit, 
    investigatory and review activities.

                    Subtitle K--Ratepayer Protection

SEC. 2911. FUNDING FOR LIHEAP.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any amounts in the Treasury not otherwise 
appropriated, $4,500,000,000, to remain available through September 30, 
2022, for additional funding to provide payments under section 2602(b) 
of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C. 
8621(b)), except that--
        (1) $2,250,000,000 of such amounts shall be allocated as though 
    the total appropriation for such payments for fiscal year 2021 was 
    less than $1,975,000,000; and
        (2) section 2607(b)(2)(B) of such Act (42 U.S.C. 8626(b)(2)(B)) 
    shall not apply to funds appropriated under this section for fiscal 
    year 2021.
SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services (in this 
section referred to as the ``Secretary'') for fiscal year 2021, out of 
any amounts in the Treasury not otherwise appropriated, $500,000,000, 
to remain available until expended, for grants to States and Indian 
Tribes to assist low-income households, particularly those with the 
lowest incomes, that pay a high proportion of household income for 
drinking water and wastewater services, by providing funds to owners or 
operators of public water systems or treatment works to reduce 
arrearages of and rates charged to such households for such services.
    (b) Allotment.--The Secretary shall--
        (1) allot amounts appropriated in this section to a State or 
    Indian Tribe based on--
            (A) the percentage of households in the State, or under the 
        jurisdiction of the Indian Tribe, with income equal or less 
        than 150 percent of the Federal poverty line; and
            (B) the percentage of households in the State, or under the 
        jurisdiction of the Indian Tribe, that spend more than 30 
        percent of monthly income on housing; and
        (2) reserve up to 3 percent of the amount appropriated in this 
    section for Indian Tribes and tribal organizations.
    (c) Definition.--In this section, the term ``State'' means each of 
the 50 States of the United States, the District of Columbia, the 
Commonwealth of Puerto Rico, American Samoa, Guam, the United States 
Virgin Islands, and the Commonwealth of the Northern Mariana Islands.

Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $1,434,000,000, to remain 
available until expended, to carry out the Older Americans Act of 1965.
    (b) Allocation of Amounts.--Amounts made available by subsection 
(a) shall be available as follows:
        (1) $750,000,000 shall be available to carry out part C of 
    title III of such Act.
        (2) $25,000,000 shall be available to carry out title VI of 
    such Act, including part C of such title.
        (3) $460,000,000 shall be available to carry out part B of 
    title III of such Act, including for--
            (A) supportive services of the types made available for 
        fiscal year 2020;
            (B) efforts related to COVID-19 vaccination outreach, 
        including education, communication, transportation, and other 
        activities to facilitate vaccination of older individuals; and
            (C) prevention and mitigation activities related to COVID-
        19 focused on addressing extended social isolation among older 
        individuals, including activities for investments in 
        technological equipment and solutions or other strategies aimed 
        at alleviating negative health effects of social isolation due 
        to long-term stay-at-home recommendations for older individuals 
        for the duration of the COVID-19 public health emergency.
        (4) $44,000,000 shall be available to carry out part D of title 
    III of such Act.
        (5) $145,000,000 shall be available to carry out part E of 
    title III of such Act.
        (6) $10,000,000 shall be available to carry out the long-term 
    care ombudsman program under title VII of such Act.
SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON GRANDFAMILIES AND 
KINSHIP FAMILIES.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Secretary of Health and Human Services for 
fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $10,000,000, to remain available through September 30, 
2025, for the Secretary, acting through the Administrator of the 
Administration for Community Living, to establish, directly or through 
grants or contracts, a National Technical Assistance Center on 
Grandfamilies and Kinship Families (in this section referred to as the 
``Center'') to provide training, technical assistance, and resources 
for government programs, nonprofit and other community-based 
organizations, and Indian Tribes, Tribal organizations, and urban 
Indian organizations, that serve grandfamilies and kinship families to 
support the health and well-being of members of grandfamilies and 
kinship families, including caregivers, children, and their parents. 
The Center shall focus primarily on serving grandfamilies and kinship 
families in which the primary caregiver is an adult age 55 or older, or 
the child has one or more disabilities.
    (b) Activities of the Center.--The Center shall--
        (1) engage experts to stimulate the development of new and 
    identify existing evidence-based, evidence-informed, and exemplary 
    practices or programs related to health promotion (including mental 
    health and substance use disorder treatment), education, nutrition, 
    housing, financial needs, legal issues, disability self-
    determination, caregiver support, and other issues to help serve 
    caregivers, children, and their parents in grandfamilies and 
    kinship families;
        (2) encourage and support the implementation of the evidence-
    based, evidence-informed, and exemplary practices or programs 
    identified under paragraph (1) to support grandfamilies and kinship 
    families and to promote coordination of services for grandfamilies 
    and kinship families across systems that support them;
        (3) facilitate learning across States, territories, Indian 
    Tribes, Tribal organizations, and urban Indian organizations for 
    providing technical assistance, resources, and training related to 
    issues described in paragraph (1) to individuals and entities 
    across systems that directly work with grandfamilies and kinship 
    families;
        (4) help government programs, nonprofit and other community-
    based organizations, and Indian Tribes, Tribal organizations, and 
    urban Indian organizations, serving grandfamilies and kinship 
    families, to plan and coordinate responses to assist grandfamilies 
    and kinship families during national, State, Tribal, territorial, 
    and local emergencies and disasters; and
        (5) assist government programs, and nonprofit and other 
    community-based organizations, in promoting equity and implementing 
    culturally and linguistically appropriate approaches as the 
    programs and organizations serve grandfamilies and kinship 
    families.

      TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
               Subtitle A--Defense Production Act of 1950

SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.
    (a) Supporting Enhanced Use of the Defense Production Act of 
1950.--In addition to funds otherwise available, there is appropriated, 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $10,000,000,000, to remain available until September 30, 
2025, to carry out titles I, III, and VII of such Act in accordance 
with subsection (b).
    (b) Medical Supplies and Equipment.--
        (1) Testing, ppe, vaccines, and other materials.--Except as 
    provided in paragraph (2), amounts appropriated in subsection (a) 
    shall be used for the purchase, production (including the 
    construction, repair, and retrofitting of government-owned or 
    private facilities as necessary), or distribution of medical 
    supplies and equipment (including durable medical equipment) 
    related to combating the COVID-19 pandemic, including--
            (A) in vitro diagnostic products for the detection of SARS-
        CoV-2 or the diagnosis of the virus that causes COVID-19, and 
        the reagents and other materials necessary for producing, 
        conducting, or administering such products, and the machinery, 
        equipment, laboratory capacity, or other technology necessary 
        to produce such products;
            (B) face masks and personal protective equipment, including 
        face shields, nitrile gloves, N-95 filtering facepiece 
        respirators, and any other masks or equipment (including 
        durable medical equipment) needed to respond to the COVID-19 
        pandemic, and the materials, machinery, additional 
        manufacturing lines or facilities, or other technology 
        necessary to produce such equipment; and
            (C) drugs, devices, and biological products that are 
        approved, cleared, licensed, or authorized for use in treating 
        or preventing COVID-19 and symptoms related to COVID-19, and 
        any materials, manufacturing machinery, additional 
        manufacturing or fill-finish lines or facilities, technology, 
        or equipment (including durable medical equipment) necessary to 
        produce or use such drugs, biological products, or devices 
        (including syringes, vials, or other supplies or equipment 
        related to delivery, distribution, or administration).
        (2) Responding to public health emergencies.--After September 
    30, 2022, amounts appropriated in subsection (a) may be used for 
    any activity authorized by paragraph (1), or any other activity 
    necessary to meet critical public health needs of the United 
    States, with respect to any pathogen that the President has 
    determined has the potential for creating a public health 
    emergency.

                     Subtitle B--Housing Provisions

SEC. 3201. EMERGENCY RENTAL ASSISTANCE.
    (a) Funding.--
        (1) Appropriation.--In addition to amounts otherwise available, 
    there is appropriated to the Secretary of the Treasury for fiscal 
    year 2021, out of any money in the Treasury not otherwise 
    appropriated, $21,550,000,000, to remain available until September 
    30, 2027, for making payments to eligible grantees under this 
    section--
        (2) Reservation of funds.--Of the amount appropriated under 
    paragraph (1), the Secretary shall reserve--
            (A) $305,000,000 for making payments under this section to 
        the Commonwealth of Puerto Rico, the United States Virgin 
        Islands, Guam, the Commonwealth of the Northern Mariana 
        Islands, and American Samoa;
            (B) $30,000,000 for costs of the Secretary for the 
        administration of emergency rental assistance programs and 
        technical assistance to recipients of any grants made by the 
        Secretary to provide financial and other assistance to renters;
            (C) $3,000,000 for administrative expenses of the Inspector 
        General relating to oversight of funds provided in this 
        section; and
            (D) $2,500,000,000 for payments to high-need grantees as 
        provided in this section.
    (b) Allocation of Funds to Eligible Grantees.--
        (1) Allocation for states and units of local government.--
            (A) In general.--The amount appropriated under paragraph 
        (1) of subsection (a) that remains after the application of 
        paragraph (2) of such subsection shall be allocated to eligible 
        grantees described in subparagraphs (A) and (B) of subsection 
        (f)(1) in the same manner as the amount appropriated under 
        section 501 of subtitle A of title V of division N of the 
        Consolidated Appropriations Act, 2021 (Public Law 116-260) is 
        allocated to States and units of local government under 
        subsection (b)(1) of such section, except that section 501(b) 
        of such subtitle A shall be applied--
                (i) without regard to clause (i) of paragraph (1)(A);
                (ii) by deeming the amount appropriated under paragraph 
            (1) of subsection (a) of this Act that remains after the 
            application of paragraph (2) of such subsection to be the 
            amount deemed to apply for purposes of applying clause (ii) 
            of section 501(b)(1)(A) of such subtitle A;
                (iii) by substituting ``$152,000,000'' for 
            ``$200,000,000'' each place such term appears;
                (iv) in subclause (I) of such section 501(b)(1)(A)(v), 
            by substituting ``under section 3201 of the American Rescue 
            Plan Act of 2021'' for ``under section 501 of subtitle A of 
            title V of division N of the Consolidated Appropriations 
            Act, 2021''; and
                (v) in subclause (II) of such section 501(b)(1)(A)(v), 
            by substituting ``local government elects to receive funds 
            from the Secretary under section 3201 of the American 
            Rescue Plan Act of 2021 and will use the funds in a manner 
            consistent with such section'' for ``local government 
            elects to receive funds from the Secretary under section 
            501 of subtitle A of title V of division N of the 
            Consolidated Appropriations Act, 2021 and will use the 
            funds in a manner consistent with such section''.
            (B) Pro rata adjustment.--The Secretary shall make pro rata 
        adjustments in the amounts of the allocations determined under 
        subparagraph (A) of this paragraph for entities described in 
        such subparagraph as necessary to ensure that the total amount 
        of allocations made pursuant to such subparagraph does not 
        exceed the remainder appropriated amount described in such 
        subparagraph.
        (2) Allocations for territories.--The amount reserved under 
    subsection (a)(2)(A) shall be allocated to eligible grantees 
    described in subsection (f)(1)(C) in the same manner as the amount 
    appropriated under section 501(a)(2)(A) of subtitle A of title V of 
    division N of the Consolidated Appropriations Act, 2021 (Public Law 
    116-260) is allocated under section 501(b)(3) of such subtitle A to 
    eligible grantees described under subparagraph (C) of such section 
    501(b)(3), except that section 501(b)(3) of such subtitle A shall 
    be applied--
            (A) in subparagraph (A), by inserting ``of section 3201 of 
        the American Rescue Plan Act of 2021'' after ``the amount 
        reserved under subsection (a)(2)(A)''; and
            (B) in clause (i) of subparagraph (B), by substituting 
        ``the amount equal to 0.3 percent of the amount appropriated 
        under subsection (a)(1)'' with ``the amount equal to 0.3 
        percent of the amount appropriated under subsection (a)(1) of 
        section 3201 of the American Rescue Plan Act of 2021''.
        (3) High-need grantees.--The Secretary shall allocate funds 
    reserved under subsection (a)(2)(D) to eligible grantees with a 
    high need for assistance under this section, with the number of 
    very low-income renter households paying more than 50 percent of 
    income on rent or living in substandard or overcrowded conditions, 
    rental market costs, and change in employment since February 2020 
    used as the factors for allocating funds.
    (c) Payment Schedule.--
        (1) In general.--The Secretary shall pay all eligible grantees 
    not less than 40 percent of each such eligible grantee's total 
    allocation provided under subsection (b) within 60 days of 
    enactment of this Act.
        (2) Subsequent payments.--The Secretary shall pay to eligible 
    grantees additional amounts in tranches up to the full amount of 
    each such eligible grantee's total allocation in accordance with a 
    procedure established by the Secretary, provided that any such 
    procedure established by the Secretary shall require that an 
    eligible grantee must have obligated not less than 75 percent of 
    the funds already disbursed by the Secretary pursuant to this 
    section prior to disbursement of additional amounts.
    (d) Use of Funds.--
        (1) In general.--An eligible grantee shall only use the funds 
    provided from payments made under this section as follows:
            (A) Financial assistance.--
                (i) In general.--Subject to clause (ii) of this 
            subparagraph, funds received by an eligible grantee from 
            payments made under this section shall be used to provide 
            financial assistance to eligible households, not to exceed 
            18 months, including the payment of--

                    (I) rent;
                    (II) rental arrears;
                    (III) utilities and home energy costs;
                    (IV) utilities and home energy costs arrears; and
                    (V) other expenses related to housing, as defined 
                by the Secretary.

                (ii) Limitation.--The aggregate amount of financial 
            assistance an eligible household may receive under this 
            section, when combined with financial assistance provided 
            under section 501 of subtitle A of title V of division N of 
            the Consolidated Appropriations Act, 2021 (Public Law 116-
            260), shall not exceed 18 months.
            (B) Housing stability services.--Not more than 10 percent 
        of funds received by an eligible grantee from payments made 
        under this section may be used to provide case management and 
        other services intended to help keep households stably housed.
            (C) Administrative costs.--Not more than 15 percent of the 
        total amount paid to an eligible grantee under this section may 
        be used for administrative costs attributable to providing 
        financial assistance, housing stability services, and other 
        affordable rental housing and eviction prevention activities, 
        including for data collection and reporting requirements 
        related to such funds.
            (D) Other affordable rental housing and eviction prevention 
        activities.--An eligible grantee may use any funds from 
        payments made under this section that are unobligated on 
        October 1, 2022, for purposes in addition to those specified in 
        this paragraph, provided that--
                (i) such other purposes are affordable rental housing 
            and eviction prevention purposes, as defined by the 
            Secretary, serving very low-income families (as such term 
            is defined in section 3(b) of the United States Housing Act 
            of 1937 (42 U.S.C. 1437a(b))); and
                (ii) prior to obligating any funds for such purposes, 
            the eligible grantee has obligated not less than 75 percent 
            of the total funds allocated to such eligible grantee in 
            accordance with this section.
        (2) Distribution of assistance.--Amounts appropriated under 
    subsection (a)(1) of this section shall be subject to the same 
    terms and conditions that apply under paragraph (4) of section 
    501(c) of subtitle A of title V of division N of the Consolidated 
    Appropriations Act, 2021 (Public Law 116-260) to amounts 
    appropriated under subsection (a)(1) of such section 501.
    (e) Reallocation of Funds.--
        (1) In general.--Beginning March 31, 2022, the Secretary shall 
    reallocate funds allocated to eligible grantees in accordance with 
    subsection (b) but not yet paid in accordance with subsection 
    (c)(2) according to a procedure established by the Secretary.
        (2) Eligibility for reallocated funds.--The Secretary shall 
    require an eligible grantee to have obligated 50 percent of the 
    total amount of funds allocated to such eligible grantee under 
    subsection (b) to be eligible to receive funds reallocated under 
    paragraph (1) of this subsection.
        (3) Payment of reallocated funds by the secretary.--The 
    Secretary shall pay to each eligible grantee eligible for a payment 
    of reallocated funds described in paragraph (2) of this subsection 
    the amount allocated to such eligible grantee in accordance with 
    the procedure established by the Secretary in accordance with 
    paragraph (1) of this subsection.
        (4) Use of reallocated funds.--Eligible grantees may use any 
    funds received in accordance with this subsection only for purposes 
    specified in paragraph (1) of subsection (d).
    (f) Definitions.--In this section:
        (1) Eligible grantee.--The term ``eligible grantee'' means any 
    of the following:
            (A) The 50 States of the United States and the District of 
        Columbia.
            (B) A unit of local government (as defined in paragraph 
        (5)).
            (C) The Commonwealth of Puerto Rico, the United States 
        Virgin Islands, Guam, the Commonwealth of the Northern Mariana 
        Islands, and American Samoa.
        (2) Eligible household.--The term ``eligible household'' means 
    a household of 1 or more individuals who are obligated to pay rent 
    on a residential dwelling and with respect to which the eligible 
    grantee involved determines that--
            (A) 1 or more individuals within the household has--
                (i) qualified for unemployment benefits; or
                (ii) experienced a reduction in household income, 
            incurred significant costs, or experienced other financial 
            hardship during or due, directly or indirectly, to the 
            coronavirus pandemic;
            (B) 1 or more individuals within the household can 
        demonstrate a risk of experiencing homelessness or housing 
        instability; and
            (C) the household is a low-income family (as such term is 
        defined in section 3(b) of the United States Housing Act of 
        1937 (42 U.S.C. 1437a(b)).
        (3) Inspector general.--The term ``Inspector General'' means 
    the Inspector General of the Department of the Treasury.
        (4) Secretary.--The term ``Secretary'' means the Secretary of 
    the Treasury.
        (5) Unit of local government.--The term ``unit of local 
    government'' has the meaning given such term in section 501 of 
    subtitle A of title V of division N of the Consolidated 
    Appropriations Act, 2021 (Public Law 116-260).
    (g) Availability.--Funds provided to an eligible grantee under a 
payment made under this section shall remain available through 
September 30, 2025.
    (h) Extension of Availability Under Program for Existing Funding.--
Paragraph (1) of section 501(e) of subtitle A of title V of division N 
of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is 
amended by striking ``December 31, 2021'' and inserting ``September 30, 
2022''.
SEC. 3202. EMERGENCY HOUSING VOUCHERS.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Housing and Urban Development 
(in this section referred to as the ``Secretary'') for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$5,000,000,000, to remain available until September 30, 2030, for--
        (1) incremental emergency vouchers under subsection (b);
        (2) renewals of the vouchers under subsection (b);
        (3) fees for the costs of administering vouchers under 
    subsection (b) and other eligible expenses defined by notice to 
    prevent, prepare, and respond to coronavirus to facilitate the 
    leasing of the emergency vouchers, such as security deposit 
    assistance and other costs related to retention and support of 
    participating owners; and
        (4) adjustments in the calendar year 2021 section 8 renewal 
    funding allocation, including mainstream vouchers, for public 
    housing agencies that experience a significant increase in voucher 
    per-unit costs due to extraordinary circumstances or that, despite 
    taking reasonable cost savings measures, would otherwise be 
    required to terminate rental assistance for families as a result of 
    insufficient funding.
    (b) Emergency Vouchers.--
        (1) In general.--The Secretary shall provide emergency rental 
    assistance vouchers under subsection (a), which shall be tenant-
    based rental assistance under section 8(o) of the United States 
    Housing Act of 1937 (42 U.S.C. 1437f(o)).
        (2) Qualifying individuals or families defined.--For the 
    purposes of this section, qualifying individuals or families are 
    those who are--
            (A) homeless (as such term is defined in section 103(a) of 
        the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
        11302(a));
            (B) at risk of homelessness (as such term is defined in 
        section 401(1) of the McKinney-Vento Homeless Assistance Act 
        (42 U.S.C. 11360(1)));
            (C) fleeing, or attempting to flee, domestic violence, 
        dating violence, sexual assault, stalking, or human 
        trafficking, as defined by the Secretary; or
            (D) recently homeless, as determined by the Secretary, and 
        for whom providing rental assistance will prevent the family's 
        homelessness or having high risk of housing instability.
        (3) Allocation.--The Secretary shall notify public housing 
    agencies of the number of emergency vouchers provided under this 
    section to be allocated to the agency not later than 60 days after 
    the date of the enactment of this Act, in accordance with a formula 
    that includes public housing agency capacity and ensures geographic 
    diversity, including with respect to rural areas, among public 
    housing agencies administering the Housing Choice Voucher program.
        (4) Terms and conditions.--
            (A) Election to administer.--The Secretary shall establish 
        a procedure for public housing agencies to accept or decline 
        the emergency vouchers allocated to the agency in accordance 
        with the formula under subparagraph (3).
            (B) Failure to use vouchers promptly.--If a public housing 
        agency fails to lease its authorized vouchers under subsection 
        (b) on behalf of eligible families within a reasonable period 
        of time, the Secretary may revoke and redistribute any unleased 
        vouchers and associated funds, including administrative fees 
        and costs referred to in subsection (a)(3), to other public 
        housing agencies according to the formula under paragraph (3).
        (5) Waivers and alternative requirements.--The Secretary may 
    waive or specify alternative requirements for any provision of the 
    United States Housing Act of 1937 (42 U.S.C. 1437 et seq.) or 
    regulation applicable to such statute other than requirements 
    related to fair housing, nondiscrimination, labor standards, and 
    the environment, upon a finding that the waiver or alternative 
    requirement is necessary to expedite or facilitate the use of 
    amounts made available in this section.
        (6) Termination of vouchers upon turnover.--After September 30, 
    2023, a public housing agency may not reissue any vouchers made 
    available under this section when assistance for the family 
    assisted ends.
    (c) Technical Assistance and Other Costs.--The Secretary may use 
not more $20,000,000 of the amounts made available under this section 
for the costs to the Secretary of administering and overseeing the 
implementation of this section and the Housing Choice Voucher program 
generally, including information technology, financial reporting, and 
other costs. Of the amounts set aside under this subsection, the 
Secretary may use not more than $10,000,000, without competition, to 
make new awards or increase prior awards to existing technical 
assistance providers to provide an immediate increase in capacity 
building and technical assistance to public housing agencies.
    (d) Implementation.--The Secretary may implement the provisions of 
this section by notice.
SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.
    In addition to amounts otherwise available, there is appropriated 
to the Secretary of Agriculture for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $100,000,000, to remain 
available until September 30, 2022, to provide grants under section 
521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu 
of debt forgiveness or payments for eligible households as authorized 
by section 502(c)(5)(D) of the Housing Act of 1949, for temporary 
adjustment of income losses for residents of housing financed or 
assisted under section 514, 515, or 516 of the Housing Act of 1949 who 
have experienced income loss but are not currently receiving Federal 
rental assistance.
SEC. 3204. HOUSING COUNSELING.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Neighborhood Reinvestment Corporation (in 
this section referred to as the ``Corporation'') for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$100,000,000, to remain available until September 30, 2025, for grants 
to housing counseling intermediaries approved by the Department of 
Housing and Urban Development, State housing finance agencies, and 
NeighborWorks organizations for providing housing counseling services, 
as authorized under the Neighborhood Reinvestment Corporation Act (42 
U.S.C. 8101-8107) and consistent with the discretion set forth in 
section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and 
administer grant programs. Of the grant funds made available under this 
subsection, not less than 40 percent shall be provided to counseling 
organizations that--
        (1) target housing counseling services to minority and low-
    income populations facing housing instability; or
        (2) provide housing counseling services in neighborhoods having 
    high concentrations of minority and low-income populations.
    (b) Limitation.--The aggregate amount provided to NeighborWorks 
organizations under this section shall not exceed 15 percent of the 
total of grant funds made available by subsection (a).
    (c) Administration and Oversight.--The Corporation may retain a 
portion of the amounts provided under this section, in a proportion 
consistent with its standard rate for program administration in order 
to cover its expenses related to program administration and oversight.
    (d) Housing Counseling Services Defined.-- For the purposes of this 
section, the term ``housing counseling services'' means--
        (1) housing counseling provided directly to households facing 
    housing instability, such as eviction, default, foreclosure, loss 
    of income, or homelessness;
        (2) education, outreach, training, technology upgrades, and 
    other program related support; and
        (3) operational oversight funding for grantees and subgrantees 
    that receive funds under this section.
SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES PROGRAM.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Housing and Urban Development 
(in this section referred to as the ``Secretary'') for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$5,000,000,000, to remain available until September 30, 2025, except 
that amounts authorized under subsection (d)(3) shall remain available 
until September 30, 2029, for assistance under title II of the 
Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et 
seq.) for the following activities to primarily benefit qualifying 
individuals or families:
        (1) Tenant-based rental assistance.
        (2) The development and support of affordable housing pursuant 
    to section 212(a) of the Cranston-Gonzalez National Affordable 
    Housing Act (42 U.S.C. 12742(a)) (``the Act'' herein).
        (3) Supportive services to qualifying individuals or families 
    not already receiving such supportive services, including--
            (A) activities listed in section 401(29) of the McKinney-
        Vento Homeless Assistance Act (42 U.S.C. 11360(29));
            (B) housing counseling; and
            (C) homeless prevention services.
        (4) The acquisition and development of non-congregate shelter 
    units, all or a portion of which may--
            (A) be converted to permanent affordable housing;
            (B) be used as emergency shelter under subtitle B of title 
        IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
        11371-11378);
            (C) be converted to permanent housing under subtitle C of 
        title IV of the McKinney-Vento Homeless Assistance Act (42 
        U.S.C. 11381-11389); or
            (D) remain as non-congregate shelter units.
    (b) Qualifying Individuals or Families Defined.--For the purposes 
of this section, qualifying individuals or families are those who are--
        (1) homeless, as defined in section 103(a) of the McKinney-
    Vento Homeless Assistance Act (42 U.S.C. 11302(a));
        (2) at-risk of homelessness, as defined in section 401(1) of 
    the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
        (3) fleeing, or attempting to flee, domestic violence, dating 
    violence, sexual assault, stalking, or human trafficking, as 
    defined by the Secretary;
        (4) in other populations where providing supportive services or 
    assistance under section 212(a) of the Act (42 U.S.C. 12742(a)) 
    would prevent the family's homelessness or would serve those with 
    the greatest risk of housing instability; or
        (5) veterans and families that include a veteran family member 
    that meet one of the preceding criteria.
    (c) Terms and Conditions.--
        (1) Funding restrictions.--The cost limits in section 212(e) 
    (42 U.S.C. 12742(e)), the commitment requirements in section 218(g) 
    (42 U.S.C. 12748(g)), the matching requirements in section 220 (42 
    U.S.C. 12750), and the set-aside for housing developed, sponsored, 
    or owned by community housing development organizations required in 
    section 231 of the Act (42 U.S.C. 12771) shall not apply for 
    amounts made available in this section.
        (2) Administrative costs.-- Notwithstanding sections 212(c) and 
    (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the funds 
    made available in this section for carrying out activities 
    authorized in this section, a grantee may use up to fifteen percent 
    of its allocation for administrative and planning costs.
        (3) Operating expenses.--Notwithstanding sections 212(a) and 
    (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may use up 
    to an additional five percent of its allocation for the payment of 
    operating expenses of community housing development organizations 
    and nonprofit organizations carrying out activities authorized 
    under this section, but only if--
            (A) such funds are used to develop the capacity of the 
        community housing development organization or nonprofit 
        organization in the jurisdiction or insular area to carry out 
        activities authorized under this section; and
            (B) the community housing development organization or 
        nonprofit organization complies with the limitation on 
        assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
        (4) Contracting.--A grantee, when contracting with service 
    providers engaged directly in the provision of services under 
    paragraph (a)(3), shall, to the extent practicable, enter into 
    contracts in amounts that cover the actual total program costs and 
    administrative overhead to provide the services contracted.
    (d) Allocation.--
        (1) Formula assistance.--Except as provided in paragraphs (2) 
    and (3), the Secretary shall allocate amounts made available under 
    this section pursuant to section 217 of the Act (42 U.S.C. 12747) 
    to grantees that received allocations pursuant to that same formula 
    in fiscal year 2021, and shall make such allocations within 30 days 
    of enactment of this Act.
        (2) Technical assistance.--Up to $25,000,000 of the amounts 
    made available under this section shall be used, without 
    competition, to make new awards or increase prior awards to 
    existing technical assistance providers to provide an immediate 
    increase in capacity building and technical assistance available to 
    any grantees implementing activities or projects consistent with 
    this section.
        (3) Other costs.--Up to $50,000,000 of the amounts made 
    available under this section shall be used for the administrative 
    costs to oversee and administer implementation of this section and 
    the HOME program generally, including information technology, 
    financial reporting, and other costs.
        (4) Waivers or alternative requirements.--The Secretary may 
    waive or specify alternative requirements for any provision of the 
    Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12701 
    et seq.) and titles I and IV of the McKinney-Vento Homelessness Act 
    (42 U.S.C. 11301 et seq., 11360 et seq.) or regulation for the 
    administration of the amounts made available under this section 
    other than requirements related to fair housing, nondiscrimination, 
    labor standards, and the environment, upon a finding that the 
    waiver or alternative requirement is necessary to expedite or 
    facilitate the use of amounts made available under this section.
SEC. 3206. HOMEOWNER ASSISTANCE FUND.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of the Treasury for the 
Homeowner Assistance Fund established under subsection (c) for fiscal 
year 2021, out of any money in the Treasury not otherwise appropriated, 
$9,961,000,000, to remain available until September 30, 2025, for 
qualified expenses that meet the purposes specified under subsection 
(c) and expenses described in subsection (d)(1).
    (b) Definitions.--In this section:
        (1) Conforming loan limit.--The term ``conforming loan limit'' 
    means the applicable limitation governing the maximum original 
    principal obligation of a mortgage secured by a single-family 
    residence, a mortgage secured by a 2-family residence, a mortgage 
    secured by a 3-family residence, or a mortgage secured by a 4-
    family residence, as determined and adjusted annually under section 
    302(b)(2) of the Federal National Mortgage Association Charter Act 
    (12 U.S.C. 1717(b)(2)) and section 305(a)(2) of the Federal Home 
    Loan Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
        (2) Dwelling.--The term ``dwelling'' means any building, 
    structure, or portion thereof which is occupied as, or designed or 
    intended for occupancy as, a residence by one or more individuals.
        (3) Eligible entity.--The term ``eligible entity'' means--
            (A) a State; or
            (B) any entity eligible for payment under subsection (f).
        (4) Mortgage.--The term ``mortgage'' means any credit 
    transaction--
            (A) that is secured by a mortgage, deed of trust, or other 
        consensual security interest on a principal residence of a 
        borrower that is (i) a 1- to 4-unit dwelling, or (ii) 
        residential real property that includes a 1- to 4-unit 
        dwelling; and
            (B) the unpaid principal balance of which was, at the time 
        of origination, not more than the conforming loan limit.
        (5) Fund.--The term ``Fund'' means the Homeowner Assistance 
    Fund established under subsection (c).
        (6) Secretary.--The term ``Secretary'' means the Secretary of 
    the Treasury.
        (7) State.--The term ``State'' means any State of the United 
    States, the District of Columbia, the Commonwealth of Puerto Rico, 
    Guam, American Samoa, the United States Virgin Islands, and the 
    Commonwealth of the Northern Mariana Islands.
    (c) Establishment of Fund.--
        (1) Establishment; qualified expenses.--There is established in 
    the Department of the Treasury a Homeowner Assistance Fund to 
    mitigate financial hardships associated with the coronavirus 
    pandemic by providing such funds as are appropriated by subsection 
    (a) to eligible entities for the purpose of preventing homeowner 
    mortgage delinquencies, defaults, foreclosures, loss of utilities 
    or home energy services, and displacements of homeowners 
    experiencing financial hardship after January 21, 2020, through 
    qualified expenses related to mortgages and housing, which 
    include--
            (A) mortgage payment assistance;
            (B) financial assistance to allow a homeowner to reinstate 
        a mortgage or to pay other housing related costs related to a 
        period of forbearance, delinquency, or default;
            (C) principal reduction;
            (D) facilitating interest rate reductions;
            (E) payment assistance for--
                (i) utilities, including electric, gas, home energy, 
            and water;
                (ii) internet service, including broadband internet 
            access service, as defined in section 8.1(b) of title 47, 
            Code of Federal Regulations (or any successor regulation);
                (iii) homeowner's insurance, flood insurance, and 
            mortgage insurance; and
                (iv) homeowner's association, condominium association 
            fees, or common charges;
            (F) reimbursement of funds expended by a State, local 
        government, or designated entity under subsection (f) during 
        the period beginning on January 21, 2020, and ending on the 
        date that the first funds are disbursed by the eligible entity 
        under the Homeowner Assistance Fund, for the purpose of 
        providing housing or utility payment assistance to homeowners 
        or otherwise providing funds to prevent foreclosure or post-
        foreclosure eviction of a homeowner or prevent mortgage 
        delinquency or loss of housing or utilities as a response to 
        the coronavirus disease (COVID) pandemic; and
            (G) any other assistance to promote housing stability for 
        homeowners, including preventing mortgage delinquency, default, 
        foreclosure, post-foreclosure eviction of a homeowner, or the 
        loss of utility or home energy services, as determined by the 
        Secretary.
        (2) Targeting.--Not less than 60 percent of amounts made to 
    each eligible entity allocated amounts under subsection (d) or (f) 
    shall be used for qualified expenses that assist homeowners having 
    incomes equal to or less than 100 percent of the area median income 
    for their household size or equal to or less than 100 percent of 
    the median income for the United States, as determined by the 
    Secretary of Housing and Urban Development, whichever is greater. 
    The eligible entity shall prioritize remaining funds to socially 
    disadvantaged individuals.
    (d) Allocation of Funds.--
        (1) Administration.--Of any amounts made available under this 
    section, the Secretary shall reserve--
            (A) to the Department of the Treasury, an amount not to 
        exceed $40,000,000 to administer and oversee the Fund, and to 
        provide technical assistance to eligible entities for the 
        creation and implementation of State and tribal programs to 
        administer assistance from the Fund; and
            (B) to the Inspector General of the Department of the 
        Treasury, an amount to not exceed $2,600,000 for oversight of 
        the program under this section.
        (2) For states.--After the application of paragraphs (1), (4), 
    and (5) of this subsection and subject to paragraph (3) of this 
    subsection, the Secretary shall allocate the remaining funds 
    available within the Homeowner Assistance Fund to each State of the 
    United States, the District of Columbia, and the Commonwealth of 
    Puerto Rico based on homeowner need, for such State relative to all 
    States of the United States, the District of Columbia, and the 
    Commonwealth of Puerto Rico, as of the date of the enactment of 
    this Act, which is determined by reference to--
            (A) the average number of unemployed individuals measured 
        over a period of time not fewer than 3 months and not more than 
        12 months; and
            (B) the total number of mortgagors with--
                (i) mortgage payments that are more than 30 days past 
            due; or
                (ii) mortgages in foreclosure.
        (3) Small state minimum.--
            (A) In general.--Each State of the United States, the 
        District of Columbia, and the Commonwealth of Puerto Rico shall 
        receive no less than $50,000,000 for the purposes established 
        in (c).
            (B) Pro rata adjustments.--The Secretary shall adjust on a 
        pro rata basis the amount of the payments for each State of the 
        United States, the District of Columbia, and the Commonwealth 
        of Puerto Rico determined under this subsection without regard 
        to this subparagraph to the extent necessary to comply with the 
        requirements of subparagraph (A).
        (4) Territory set-aside.--Notwithstanding any other provision 
    of this section, of the amounts appropriated under subsection (a), 
    the Secretary shall reserve $30,000,000 to be disbursed to Guam, 
    American Samoa, the United States Virgin Islands, and the 
    Commonwealth of the Northern Mariana Islands based on each such 
    territory's share of the combined total population of all such 
    territories, as determined by the Secretary. For the purposes of 
    this paragraph, population shall be determined based on the most 
    recent year for which data are available from the United States 
    Census Bureau.
        (5) Tribal set-aside.--The Secretary shall allocate funds to 
    any eligible entity designated under subsection (f) pursuant to the 
    requirements of that subsection.
    (e) Distribution of Funds to States.--
        (1) In general.--The Secretary shall make payments, beginning 
    not later than 45 days after enactment of this Act, from amounts 
    allocated under subsection (d) to eligible entities that have 
    notified the Secretary that they request to receive payment from 
    the Fund and that the eligible entity will use such payments in 
    compliance with this section.
        (2) Reallocation.--If a State does not request allocated funds 
    by the 45th day after the date of enactment of this Act, such State 
    shall not be eligible for a payment from the Secretary pursuant to 
    this section, and the Secretary shall, by the 180th day after the 
    date of enactment of this Act, reallocate any funds that were not 
    requested by such State among the States that have requested funds 
    by the 45th day after the date of enactment of this Act. For any 
    such reallocation of funds, the Secretary shall adhere to the 
    requirements of subsection (d), except for paragraph (1), to the 
    greatest extent possible, provided that the Secretary shall also 
    take into consideration in determining such reallocation a State's 
    remaining need and a State's record of using payments from the Fund 
    to serve homeowners at disproportionate risk of mortgage default, 
    foreclosure, or displacement, including homeowners having incomes 
    equal to or less than 100 percent of the area median income for 
    their household size or 100 percent of the median income for the 
    United States, as determined by the Secretary of Housing and Urban 
    Development, whichever is greater, and minority homeowners.
    (f) Tribal Set-aside.--
        (1) Set-aside.--Notwithstanding any other provision of this 
    section, of the amounts appropriated under subsection (a), the 
    Secretary shall use 5 percent to make payments to entities that are 
    eligible for payments under clauses (i) and (ii) of section 
    501(b)(2)(A) of subtitle A of title V of division N of the 
    Consolidated Appropriations Act, 2021 (Public Law 116-260) for the 
    purposes described in subsection (c).
        (2) Allocation and payment.--The Secretary shall allocate the 
    funds set aside under paragraph (1) using the allocation formulas 
    described in clauses (i) and (ii) of section 501(b)(2)(A) of 
    subtitle A of title V of division N of the Consolidated 
    Appropriations Act, 2021 (Public Law 116-260), and shall make 
    payments of such amounts beginning no later than 45 days after 
    enactment of this Act to entities eligible for payment under 
    clauses (i) and (ii) of section 501(b)(2)(A) of subtitle A of title 
    V of division N of the Consolidated Appropriations Act, 2021 
    (Public Law 116-260) that notify the Secretary that they request to 
    receive payments allocated from the Fund by the Secretary for 
    purposes described under subsection (c) and will use such payments 
    in compliance with this section.
        (3) Adjustment.--Allocations provided under this subsection may 
    be further adjusted as provided by section 501(b)(2)(B) of subtitle 
    A of title V of division N of the Consolidated Appropriations Act, 
    2021 (Public Law 116-260).
SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN 
BORROWERS.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Agriculture (in this section 
referred to as the ``Secretary'') for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $39,000,000, to 
remain available until September 30, 2023, for direct loans made under 
sections 502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
    (b) Administrative Expenses.--The Secretary may use not more than 3 
percent of the amounts appropriated under this section for 
administrative purposes.
SEC. 3208. FAIR HOUSING ACTIVITIES.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Housing and Urban Development 
(in this section referred to as the ``Secretary'') for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$20,000,000, to remain available until September 30, 2023, for the Fair 
Housing Initiatives Program under section 561 of the Housing and 
Community Development Act of 1987 (42 U.S.C. 3616a) to ensure fair 
housing organizations have additional resources to address fair housing 
inquiries, complaints, investigations, education and outreach 
activities, and costs of delivering or adapting services, during or 
relating to the coronavirus pandemic.
    (b) Administrative Expenses.--The Secretary may use not more than 3 
percent of the amounts appropriated under this section for 
administrative purposes.

                   Subtitle C--Small Business (SSBCI)

SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.
    (a) State Small Business Credit Initiative.--
        (1) In general.--The State Small Business Credit Initiative Act 
    of 2010 (12 U.S.C. 5701 et seq.) is amended--
            (A) in section 3003--
                (i) in subsection (b)--

                    (I) by amending paragraph (1) to read as follows:

        ``(1) In general.--Not later than 30 days after the date of 
    enactment of subsection (d), the Secretary shall allocate Federal 
    funds to participating States so that each State is eligible to 
    receive an amount equal to what the State would receive under the 
    2021 allocation, as determined under paragraph (2).'';

                    (II) in paragraph (2)--

                        (aa) by striking ``2009'' each place such term 
                    appears and inserting ``2021'';
                        (bb) by striking ``2008'' each place such term 
                    appears and inserting ``2020'';
                        (cc) in subparagraph (A), by striking ``The 
                    Secretary'' and inserting ``With respect to States 
                    other than Tribal governments, the Secretary'';
                        (dd) in subparagraph (C)(i), by striking 
                    ``2007'' and inserting ``2019''; and
                        (ee) by adding at the end the following:
            ``(C) Separate allocation for tribal governments.--
                ``(i) In general.--With respect to States that are 
            Tribal governments, the Secretary shall determine the 2021 
            allocation by allocating $500,000,000 among the Tribal 
            governments in the proportion the Secretary determines 
            appropriate, including with consideration to available 
            employment and economic data regarding each such Tribal 
            government.
                ``(ii) Notice of intent; timing of allocation.--With 
            respect to allocations to States that are Tribal 
            governments, the Secretary may--

                    ``(I) require Tribal governments that individually 
                or jointly wish to participate in the Program to file a 
                notice of intent with the Secretary not later than 30 
                days after the date of enactment of subsection (d); and
                    ``(II) notwithstanding paragraph (1), allocate 
                Federal funds to participating Tribal governments not 
                later than 60 days after the date of enactment of 
                subsection (d).

            ``(D) Employment data.--If the Secretary determines that 
        employment data with respect to a State is unavailable from the 
        Bureau of Labor Statistics of the Department of Labor, the 
        Secretary shall consider such other economic and employment 
        data that is otherwise available for purposes of determining 
        the employment data of such State.''; and

                    (III) by striking paragraph (3); and

                (ii) in subsection (c)--

                    (I) in paragraph (1)(A)(iii), by inserting before 
                the period the following: ``that have delivered loans 
                or investments to eligible businesses''; and
                    (II) by amending paragraph (4) to read as follows:

        ``(4) Termination of availability of amounts not transferred.--
            ``(A) In general.--Any portion of a participating State's 
        allocated amount that has not been transferred to the State 
        under this section may be deemed by the Secretary to be no 
        longer allocated to the State and no longer available to the 
        State and shall be returned to the general fund of the Treasury 
        or reallocated as described under subparagraph (B), if--
                ``(i) the second \1/3\ of a State's allocated amount 
            has not been transferred to the State before the end of the 
            end of the 3-year period beginning on the date that the 
            Secretary approves the State for participation; or
                ``(ii) the last \1/3\ of a State's allocated amount has 
            not been transferred to the State before the end of the end 
            of the 6-year period beginning on the date that the 
            Secretary approves the State for participation.
            ``(B) Reallocation.--Any amount deemed by the Secretary to 
        be no longer allocated to a State and no longer available to 
        such State under subparagraph (A) may be reallocated by the 
        Secretary to other participating States. In making such a 
        reallocation, the Secretary shall not take into account the 
        minimum allocation requirements under subsection (b)(2)(B) or 
        the specific allocation for Tribal governments described under 
        subsection (b)(2)(C).'';
            (B) in section 3004(d), by striking ``date of enactment of 
        this Act'' each place it appears and inserting ``date of the 
        enactment of section 3003(d)'';
            (C) in section 3005(b), by striking ``date of enactment of 
        this Act'' each place it appears and inserting ``date of the 
        enactment of section 3003(d)'';
            (D) in section 3006(b)(4), by striking ``date of enactment 
        of this Act'' and inserting ``date of the enactment of section 
        3003(d)'';
            (E) in section 3007(b), by striking ``March 31, 2011'' and 
        inserting ``March 31, 2022'';
            (F) in section 3009, by striking ``date of enactment of 
        this Act'' each place it appears and inserting ``date of the 
        enactment of section 3003(d)''; and
            (G) in section 3011(b), by striking ``date of the enactment 
        of this Act'' each place it appears and inserting ``date of the 
        enactment of section 3003(d)''.
        (2) Appropriation.--
            (A) In general.--In addition to amounts otherwise 
        available, there is hereby appropriated to the Secretary of the 
        Treasury for fiscal year 2021, out of any money in the Treasury 
        not otherwise appropriated, $10,000,000,000, to remain 
        available until expended, to provide support to small 
        businesses responding to and recovering from the economic 
        effects of the COVID-19 pandemic, ensure business enterprises 
        owned and controlled by socially and economically disadvantaged 
        individuals have access to credit and investments, provide 
        technical assistance to help small businesses applying for 
        various support programs, and to pay reasonable costs of 
        administering such Initiative.
            (B) Rescission.--With respect to amounts appropriated under 
        subparagraph (A)--
                (i) the Secretary of the Treasury shall complete all 
            disbursements and remaining obligations before September 
            30, 2030; and
                (ii) any amounts that remain unexpended (whether 
            obligated or unobligated) on September 30, 2030, shall be 
            rescinded and deposited into the general fund of the 
            Treasury.
    (b) Additional Allocations to Support Business Enterprises Owned 
and Controlled by Socially and Economically Disadvantaged 
Individuals.--Section 3003 of the State Small Business Credit 
Initiative Act of 2010 (12 U.S.C. 5702) is amended by adding at the end 
the following:
    ``(d) Additional Allocations to Support Business Enterprises Owned 
and Controlled by Socially and Economically Disadvantaged 
Individuals.--Of the amounts appropriated for fiscal year 2021 to carry 
out the Program, the Secretary shall--
        ``(1) allocate $1,500,000,000 to States from funds allocated 
    under this section and, by regulation or other guidance, prescribe 
    Program requirements that the funds be expended for business 
    enterprises owned and controlled by socially and economically 
    disadvantaged individuals; and
        ``(2) allocate such amounts to States based on the needs of 
    business enterprises owned and controlled by socially and 
    economically disadvantaged individuals, as determined by the 
    Secretary, in each State, and not subject to the allocation formula 
    described under subsection (b).
    ``(e) Incentive Allocations to Support Business Enterprises Owned 
and Controlled by Socially and Economically Disadvantaged 
Individuals.--Of the amounts appropriated for fiscal year 2021 to carry 
out the Program, the Secretary shall set aside $1,000,000,000 for an 
incentive program under which the Secretary shall increase the second 
\1/3\ and last \1/3\ allocations for States that demonstrate robust 
support, as determined by the Secretary, for business concerns owned 
and controlled by socially and economically disadvantaged individuals 
in the deployment of prior allocation amounts.''.
    (c) Additional Allocations to Support Very Small Businesses.--
Section 3003 of the State Small Business Credit Initiative Act of 2010 
(12 U.S.C. 5702), as amended by subsection (b), is further amended by 
adding at the end the following:
    ``(f) Additional Allocations to Support Very Small Businesses.--
        ``(1) In general.--Of the amounts appropriated to carry out the 
    Program, the Secretary shall allocate not less than $500,000,000 to 
    States from funds allocated under this section to be expended for 
    very small businesses.
        ``(2) Very small business defined.--In this subsection, the 
    term `very small business'--
            ``(A) means a business with fewer than 10 employees; and
            ``(B) may include independent contractors and sole 
        proprietors.''.
    (d) Technical Assistance.--Section 3009 of the State Small Business 
Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended by adding at 
the end the following:
    ``(e) Technical Assistance.--Of the amounts appropriated for fiscal 
year 2021 to carry out the Program, $500,000,000 may be used by the 
Secretary to--
        ``(1) provide funds to States to carry out a technical 
    assistance plan under which a State will provide legal, accounting, 
    and financial advisory services, either directly or contracted with 
    legal, accounting, and financial advisory firms, with priority 
    given to business enterprises owned and controlled by socially and 
    economically disadvantaged individuals, to very small businesses 
    and business enterprises owned and controlled by socially and 
    economically disadvantaged individuals applying for--
            ``(A) State programs under the Program; and
            ``(B) other State or Federal programs that support small 
        businesses;
        ``(2) transfer amounts to the Minority Business Development 
    Agency, so that the Agency may use such amounts in a manner the 
    Agency determines appropriate, including through contracting with 
    third parties, to provide technical assistance to business 
    enterprises owned and controlled by socially and economically 
    disadvantaged individuals applying to--
            ``(A) State programs under the Program; and
            ``(B) other State or Federal programs that support small 
        businesses; and
        ``(3) contract with legal, accounting, and financial advisory 
    firms (with priority given to business enterprises owned and 
    controlled by socially and economically disadvantaged individuals), 
    to provide technical assistance to business enterprises owned and 
    controlled by socially and economically disadvantaged individuals 
    applying to--
            ``(A) State programs under the Program; and
            ``(B) other State or Federal programs that support small 
        businesses.''.
    (e) Inclusion of Tribal Governments.--Section 3002(10) of the State 
Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is 
amended--
        (1) in subparagraph (C), by striking ``and'' at the end;
        (2) in subparagraph (D), by striking the period at the end and 
    inserting ``; and''; and
        (3) by adding at the end the following:
            ``(E) a Tribal government, or a group of Tribal governments 
        that jointly apply for an allocation.''.
    (f) Definitions.--Section 3002 of the State Small Business Credit 
Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding at the end 
the following:
        ``(15) Business enterprise owned and controlled by socially and 
    economically disadvantaged individuals.--The term `business 
    enterprise owned and controlled by socially and economically 
    disadvantaged individuals' means a business that--
            ``(A) if privately owned, 51 percent is owned by one or 
        more socially and economically disadvantaged individuals;
            ``(B) if publicly owned, 51 percent of the stock is owned 
        by one or more socially and economically disadvantaged 
        individuals; and
            ``(C) in the case of a mutual institution, a majority of 
        the Board of Directors, account holders, and the community 
        which the institution services is predominantly comprised of 
        socially and economically disadvantaged individuals.
        ``(16) Community development financial institution.--The term 
    `community development financial institution' has the meaning given 
    that term under section 103 of the Riegle Community Development and 
    Regulatory Improvement Act of 1994.
        ``(17) Minority depository institution.--The term `minority 
    depository institution' has the meaning given that term under 
    section 308(b) of the Financial Institutions Reform, Recovery, and 
    Enforcement Act of 1989.
        ``(18) Socially and economically disadvantaged individual.--The 
    term `socially and economically disadvantaged individual' means an 
    individual who is a socially disadvantaged individual or an 
    economically disadvantaged individual, as such terms are defined, 
    respectively, under section 8 of the Small Business Act (15 U.S.C. 
    637) and the regulations thereunder.
        ``(19) Tribal government.--The term `Tribal government' means 
    the recognized governing body of any Indian or Alaska Native tribe, 
    band, nation, pueblo, village, community, component band, or 
    component reservation, individually identified (including 
    parenthetically) in the list published most recently as of the date 
    of enactment of this paragraph pursuant to section 104 of the 
    Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 
    5131).''.
    (g) Rule of Application.--The amendments made by this section shall 
apply with respect to funds appropriated under this section and funds 
appropriated on and after the date of enactment of this section.

                   Subtitle D--Public Transportation

SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.
    (a) Federal Transit Administration Appropriation.--
        (1) In general.--In addition to amounts otherwise made 
    available, there are appropriated for fiscal year 2021, out of any 
    funds in the Treasury not otherwise appropriated, $30,461,355,534, 
    to remain available until September 30, 2024, that shall--
            (A) be for grants to eligible recipients under sections 
        5307, 5309, 5310, and 5311 of title 49, United States Code, to 
        prevent, prepare for, and respond to coronavirus; and
            (B) not be subject to any prior restriction on the total 
        amount of funds available for implementation or execution of 
        programs authorized under sections 5307, 5310, or 5311 of such 
        title.
        (2) Availability of funds for operating expenses.--
            (A) In general.--Notwithstanding subsection (a)(1) or (b) 
        of section 5307 and section 5310(b)(2)(A) of title 49, United 
        States Code, funds provided under this section, other than 
        subsection (b)(4), shall be available for the operating 
        expenses of transit agencies to prevent, prepare for, and 
        respond to the coronavirus public health emergency, including, 
        beginning on January 20, 2020--
                (i) reimbursement for payroll of public transportation 
            (including payroll and expenses of private providers of 
            public transportation);
                (ii) operating costs to maintain service due to lost 
            revenue due as a result of the coronavirus public health 
            emergency, including the purchase of personal protective 
            equipment; and
                (iii) paying the administrative leave of operations or 
            contractor personnel due to reductions in service.
            (B) Use of funds.--Funds described in subparagraph (A) 
        shall be--
                (i) available for immediate obligation, notwithstanding 
            the requirement for such expenses to be included in a 
            transportation improvement program, long-range 
            transportation plan, statewide transportation plan, or 
            statewide transportation improvement program under sections 
            5303 and 5304 of title 49, United States Code;
                (ii) directed to payroll and operations of public 
            transportation (including payroll and expenses of private 
            providers of public transportation), unless the recipient 
            certifies to the Administrator of the Federal Transit 
            Administration that the recipient has not furloughed any 
            employees;
                (iii) used to provide a Federal share of the costs for 
            any grant made under this section of 100 percent.
    (b) Allocation of Funds.--
        (1) Urbanized area formula grants.--
            (A) In general.--Of the amounts made available under 
        subsection (a), $26,086,580,227 shall be for grants to 
        recipients and subrecipients under section 5307 of title 49, 
        United States Code, and shall be administered as if such funds 
        were provided under section 5307 of such title.
            (B) Allocation.--Amounts made available under subparagraph 
        (A) shall be apportioned to urbanized areas based on data 
        contained in the National Transit Database such that--
                (i) each urbanized area shall receive an apportionment 
            of an amount that, when combined with amounts that were 
            otherwise made available to such urbanized area for similar 
            activities to prevent, prepare for, and respond to 
            coronavirus, is equal to 132 percent of the urbanized 
            area's 2018 operating costs; and
                (ii) for funds remaining after the apportionment 
            described in clause (i), such funds shall be apportioned 
            such that each urbanized area that did not receive an 
            apportionment under clause (i) shall receive an 
            apportionment equal to 25 percent of the urbanized area's 
            2018 operating costs.
        (2) Formula grants for the enhanced mobility of seniors and 
    individuals with disabilities.--
            (A) In general.--Of the amounts made available under 
        subsection (a), $50,000,000 shall be for grants to recipients 
        or subrecipients eligible under section 5310 of title 49, 
        United States Code, and shall be apportioned in accordance with 
        such section.
            (B) Allocation ratio.--Amounts made available under 
        subparagraph (A) shall be allocated in the same ratio as funds 
        were provided under section 5310 of title 49, United States 
        Code, for fiscal year 2020.
        (3) Formula grants for rural areas.--
            (A) In general.--Of the amounts made available under 
        subsection (a), $317,214,013 shall be for grants to recipients 
        or subrecipients eligible under section 5311 of title 49, 
        United States Code, and shall be administered as if the funds 
        were provided under section 5311 of such title, and shall be 
        apportioned in accordance with such section, except as 
        described in paragraph (B).
            (B) Allocation ratio.--Amounts made available under 
        subparagraph (A) to States, as defined in section 5302 of title 
        49, United States Code, shall be allocated to such States based 
        on data contained in the National Transit Database, such that--
                (i) any State that received an amount for similar 
            activities to prevent, prepare for, and respond to 
            coronavirus that is equal to or greater than 150 percent of 
            the combined 2018 rural operating costs of the recipients 
            and subrecipients in such State shall receive an amount 
            equal to 5 percent of such State's 2018 rural operating 
            costs;
                (ii) any State that does not receive an allocation 
            under clause (i) that received an amount for similar 
            activities to prevent, prepare for, and respond to 
            coronavirus that is equal to or greater than 140 percent of 
            the combined 2018 rural operating costs of the recipients 
            and subrecipients in that State shall receive an amount 
            equal to 10 percent of such State's 2018 rural operating 
            costs; and
                (iii) any State that does not receive an allocation 
            under clauses (i) or (ii) shall receive an amount equal to 
            20 percent of such State's 2018 rural operating costs.
        (4) Capital investments.--
            (A) In general.--Of the amounts made available under 
        subsection (a)--
                (i) $1,425,000,000 shall be for grants administered 
            under subsections (d) and (e) of section 5309 of title 49, 
            United States Code; and
                (ii) $250,000,000 shall be for grants administered 
            under subsection (h) of section 5309 of title 49, United 
            States Code.
            (B) Funding distribution.--
                (i) In general.--Of the amounts made available in 
            subparagraph (A)(i), $1,250,000,000 shall be provided to 
            each recipient for all projects with existing full funding 
            grant agreements that received allocations for fiscal year 
            2019 or 2020, except that recipients with projects open for 
            revenue service are not eligible to receive a grant under 
            this subparagraph. Funds shall be provided proportionally 
            based on the non-capital investment grant share of the 
            amount allocated.
                (ii) Allocation.--Of the amounts made available in 
            subparagraph (A)(i), $175,000,000 shall be provided to each 
            recipient for all projects with existing full funding grant 
            agreements that received an allocation only prior to fiscal 
            year 2019, except that projects open for revenue service 
            are not eligible to receive a grant under this subparagraph 
            and no project may receive more than 40 percent of the 
            amounts provided under this clause. The Administrator of 
            the Federal Transit Administration shall proportionally 
            distribute funds in excess of such percent to recipients 
            for which the percent of funds does not exceed 40 percent. 
            Funds shall be provided proportionally based on the non-
            capital investment grant share of the amount allocated.
                (iii) Eligible recipients.--For amounts made available 
            in subparagraph (A)(ii), eligible recipients shall be any 
            recipient of an allocation under subsection (h) of section 
            5309 of title 49, United States Code, or an applicant in 
            the project development phase described in paragraph (2) of 
            such subsection.
                (iv) Amount.--Amounts distributed under clauses (i), 
            (ii), and (iii) of subparagraph (A) shall be provided 
            notwithstanding the limitation of any calculation of the 
            maximum amount of Federal financial assistance for the 
            project under subsection (k)(2)(C)(ii) or (h)(7) of section 
            5309 of title 49, United States Code.
        (5) Section 5311(f) services.--
            (A) In general.--Of the amounts made available under 
        subsection (a) and in addition to the amounts made available 
        under paragraph (3), $100,000,000 shall be available for grants 
        to recipients for bus operators that partner with recipients or 
        subrecipients of funds under section 5311(f) of title 49, 
        United States Code.
            (B) Allocation ratio.--Notwithstanding paragraph (3), the 
        Administrator of the Federal Transit Administration shall 
        allocate amounts under subparagraph (A) in the same ratio as 
        funds were provided under section 5311 of title 49, United 
        States Code, for fiscal year 2020.
            (C) Exception.--If a State or territory does not have bus 
        providers eligible under section 5311(f) of title 49, United 
        States Code, funds under this paragraph may be used by such 
        State or territory for any expense eligible under section 5311 
        of title 49, United States Code.
        (6) Planning.--
            (A) In general.--Of the amounts made available under 
        subsection (a), $25,000,000 shall be for grants to recipients 
        eligible under section 5307 of title 49, United States Code, 
        for the planning of public transportation associated with the 
        restoration of services as the coronavirus public health 
        emergency concludes and shall be available in accordance with 
        such section.
            (B) Availability of funds for route planning.--Amounts made 
        available under subparagraph (A) shall be available for route 
        planning designed to--
                (i) increase ridership and reduce travel times, while 
            maintaining or expanding the total level of vehicle revenue 
            miles of service provided in the planning period; or
                (ii) make service adjustments to increase the quality 
            or frequency of service provided to low-income riders and 
            disadvantaged neighborhoods or communities.
            (C) Limitation.--Amounts made available under subparagraph 
        (A) shall not be used for route planning related to 
        transitioning public transportation service provided as of the 
        date of receipt of funds to a transportation network company or 
        other third-party contract provider, unless the existing 
        provider of public transportation service is a third-party 
        contract provider.
        (7) Recipients and subrecipients requiring additional 
    assistance.--
            (A) In general.--Of the amounts made available under 
        subsection (a), $2,207,561,294 shall be for grants to eligible 
        recipients or subrecipients of funds under sections 5307 or 
        5311 of title 49, United States Code, that, as a result of 
        COVID-19, require additional assistance for costs related to 
        operations, personnel, cleaning, and sanitization combating the 
        spread of pathogens on transit systems, and debt service 
        payments incurred to maintain operations and avoid layoffs and 
        furloughs.
            (B) Administration.--Funds made available under 
        subparagraph (A) shall, after allocation, be administered as if 
        provided under paragraph (1) or (3), as applicable.
            (C) Application requirements.--
                (i) In general.--The Administrator of the Federal 
            Transit Administration may not allocate funds to an 
            eligible recipient or subrecipient of funds under chapter 
            53 of title 49, United States Code, unless the recipient 
            provides to the Administrator--

                    (I) estimates of financial need;
                    (II) data on reductions in farebox or other sources 
                of local revenue for sustained operations;
                    (III) a spending plan for such funds; and
                    (IV) demonstration of expenditure of greater than 
                90 percent of funds available to the applicant from 
                funds made available for similar activities in fiscal 
                year 2020.

                (ii) Deadlines.--The Administrator of the Federal 
            Transit Administration shall--

                    (I) not later than 180 days after the date of 
                enactment of this Act, issue a Notice of Funding 
                Opportunity for assistance under this paragraph; and
                    (II) not later than 120 days after the application 
                deadline established in the Notice of Funding 
                Opportunity under subclause (I), make awards under this 
                paragraph to selected applicants.

                (iii) Evaluation.--

                    (I) In general.--Applications for assistance under 
                this paragraph shall be evaluated by the Administrator 
                of the Federal Transit Administration based on the 
                level of financial need demonstrated by an eligible 
                recipient or subrecipient, including projections of 
                future financial need to maintain service as a 
                percentage of the 2018 operating costs that has not 
                been replaced by the funds made available to the 
                eligible recipient or subrecipient under paragraphs (1) 
                through (5) of this subsection when combined with the 
                amounts allocated to such eligible recipient or 
                subrecipient from funds previously made available for 
                the operating expenses of transit agencies related to 
                the response to the COVID-19 public health emergency.
                    (II) Restriction.--Amounts made available under 
                this paragraph shall only be available for operating 
                expenses.

                (iv) State applicants.--A State may apply for 
            assistance under this paragraph on behalf of an eligible 
            recipient or subrecipient or a group of eligible recipients 
            or subrecipients.
            (D) Unobligated funds.--If amounts made available under 
        this paragraph remain unobligated on September 30, 2023, such 
        amounts shall be available for any purpose eligible under 
        sections 5307 or 5311 of title 49, United States Code.

   TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.
    (a) Establishment; Appropriation.--There is established in the 
Treasury the Emergency Federal Employee Leave Fund (in this section 
referred to as the ``Fund''), to be administered by the Director of the 
Office of Personnel Management, for the purposes set forth in 
subsection (b). In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $570,000,000, which shall be deposited into the 
Fund and remain available through September 30, 2022. The Fund is 
available for reasonable expenses incurred by the Office of Personnel 
Management in administering this section.
    (b) Purpose.--Amounts in the Fund shall be available for 
reimbursement to an agency for the use of paid leave under this section 
by any employee of the agency who is unable to work because the 
employee--
        (1) is subject to a Federal, State, or local quarantine or 
    isolation order related to COVID-19;
        (2) has been advised by a health care provider to self-
    quarantine due to concerns related to COVID-19;
        (3) is caring for an individual who is subject to such an order 
    or has been so advised;
        (4) is experiencing symptoms of COVID-19 and seeking a medical 
    diagnosis;
        (5) is caring for a son or daughter of such employee if the 
    school or place of care of the son or daughter has been closed, if 
    the school of such son or daughter requires or makes optional a 
    virtual learning instruction model or requires or makes optional a 
    hybrid of in-person and virtual learning instruction models, or the 
    child care provider of such son or daughter is unavailable, due to 
    COVID-19 precautions;
        (6) is experiencing any other substantially similar condition;
        (7) is caring for a family member with a mental or physical 
    disability or who is 55 years of age or older and incapable of 
    self-care, without regard to whether another individual other than 
    the employee is available to care for such family member, if the 
    place of care for such family member is closed or the direct care 
    provider is unavailable due to COVID-19; or
        (8) is obtaining immunization related to COVID-19 or is 
    recovering from any injury, disability, illness, or condition 
    related to such immunization.
    (c) Limitations.--
        (1) Period of availability.--Paid leave under this section may 
    only be provided to and used by an employee during the period 
    beginning on the date of enactment of this Act and ending on 
    September 30, 2021.
        (2) Total hours; amount.--Paid leave under this section--
            (A) shall be provided to an employee in an amount not to 
        exceed 600 hours of paid leave for each full-time employee, and 
        in the case of a part-time employee, employee on an uncommon 
        tour of duty, or employee with a seasonal work schedule, in an 
        amount not to exceed the proportional equivalent of 600 hours 
        to the extent amounts in the Fund remain available for 
        reimbursement;
            (B) shall be paid at the same hourly rate as other leave 
        payments; and
            (C) may not be provided to an employee if the leave would 
        result in payments greater than $2,800 in aggregate for any 
        biweekly pay period for a full-time employee, or a 
        proportionally equivalent biweekly limit for a part-time 
        employee.
        (3) Relationship to other leave.--Paid leave under this 
    section--
            (A) is in addition to any other leave provided to an 
        employee; and
            (B) may not be used by an employee concurrently with any 
        other paid leave.
        (4) Calculation of retirement benefit.--Any paid leave provided 
    to an employee under this section shall reduce the total service 
    used to calculate any Federal civilian retirement benefit.
    (d) Employee Defined.--In this section, the term ``employee'' 
means--
        (1) an individual in the executive branch for whom annual and 
    sick leave is provided under subchapter I of chapter 63 of title 5, 
    United States Code;
        (2) an individual employed by the United States Postal Service;
        (3) an individual employed by the Postal Regulatory Commission; 
    and
        (4) an employee of the Public Defender Service for the District 
    of Columbia and the District of Columbia Courts.
SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $77,000,000, to remain available until September 30, 
2025, for necessary expenses of the Government Accountability Office to 
prevent, prepare for, and respond to Coronavirus and to support 
oversight of the Coronavirus response and of funds provided in this Act 
or any other Act pertaining to the Coronavirus pandemic.
SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING 
AVAILABILITY.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $40,000,000, to remain available until September 30, 
2025, for the Pandemic Response Accountability Committee to support 
oversight of the Coronavirus response and of funds provided in this Act 
or any other Act pertaining to the Coronavirus pandemic.
SEC. 4004. FUNDING FOR THE WHITE HOUSE.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $12,800,000, to remain available until September 30, 
2021, for necessary expenses for the White House, to prevent, prepare 
for, and respond to coronavirus.
SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.
    In addition to amounts otherwise available, there is appropriated 
to the Federal Emergency Management Agency for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $50,000,000,000, 
to remain available until September 30, 2025, to carry out the purposes 
of the Disaster Relief Fund for costs associated with major disaster 
declarations.
SEC. 4006. FUNERAL ASSISTANCE.
    (a) In General.--For the emergency declaration issued by the 
President on March 13, 2020, pursuant to section 501(b) of the Robert 
T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5191(b)), and for any subsequent major disaster declaration that 
supersedes such emergency declaration, the President shall provide 
financial assistance to an individual or household to meet disaster-
related funeral expenses under section 408(e)(1) of the Robert T. 
Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5174(e)(1)), for which the Federal cost share shall be 100 percent.
    (b) Use of Funds.--Funds appropriated under section 4005 may be 
used to carry out subsection (a) of this section.
SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.
    In addition to amounts otherwise made available, there is 
appropriated to the Federal Emergency Management Agency for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$400,000,000, to remain available until September 30, 2025, for the 
emergency food and shelter program.
SEC. 4008. HUMANITARIAN RELIEF.
    In addition to amounts otherwise made available, there is 
appropriated to the Federal Emergency Management Agency for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$110,000,000, to remain available until September 30, 2025, for the 
emergency food and shelter program for the purposes of providing 
humanitarian relief to families and individuals encountered by the 
Department of Homeland Security.
SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.
    In addition to amounts otherwise made available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $650,000,000, to remain available until 
September 30, 2023, for the Cybersecurity and Infrastructure Security 
Agency for cybersecurity risk mitigation.
SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.
    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $200,000,000, to remain available until September 30, 
2024, for the United States Digital Service.
SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.
    In addition to amounts otherwise appropriated, there is 
appropriated to the General Services Administration for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$1,000,000,000, to remain available until September 30, 2025, to carry 
out the purposes of the Technology Modernization Fund.
SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.
    In addition to amounts otherwise available, there is appropriated 
to the General Services Administration for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $150,000,000, to 
remain available until September 30, 2024, to carry out the purposes of 
the Federal Citizen Services Fund.
SEC. 4013. AFG AND SAFER PROGRAM FUNDING.
    In addition to amounts otherwise made available, there is 
appropriated to the Federal Emergency Management Agency for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$300,000,000, to remain available until September 30, 2025, of which 
$100,000,000 shall be for assistance to firefighter grants and 
$200,000,000 shall be for staffing for adequate fire and emergency 
response grants.
SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.
    In addition to amounts otherwise made available, there is 
appropriated to the Federal Emergency Management Agency for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$100,000,000, to remain available until September 30, 2025, for 
emergency management performance grants.
SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL 
CONTRACTORS.
    Section 3610 of the CARES Act (Public Law 116-136; 134 Stat. 414) 
is amended by striking ``September 30, 2020'' and inserting ``September 
30, 2021''.
SEC. 4016. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR FEDERAL 
EMPLOYEES DIAGNOSED WITH COVID-19.
    (a) In General.--Subject to subsection (c), a covered employee 
shall, with respect to any claim made by or on behalf of the covered 
employee for benefits under subchapter I of chapter 81 of title 5, 
United States Code, be deemed to have an injury proximately caused by 
exposure to the novel coronavirus arising out of the nature of the 
covered employee's employment. Such covered employee, or a beneficiary 
of such an employee, shall be entitled to such benefits for such claim, 
including disability compensation, medical services, and survivor 
benefits.
    (b) Definitions.--In this section:
        (1) Covered employee.--
            (A) In general.--The term ``covered employee'' means an 
        individual--
                (i) who is an employee under section 8101(1) of title 
            5, United States Code, employed in the Federal service at 
            anytime during the period beginning on January 27, 2020, 
            and ending on January 27, 2023;
                (ii) who is diagnosed with COVID-19 during such period; 
            and
                (iii) who, during a covered exposure period prior to 
            such diagnosis, carries out duties that--

                    (I) require contact with patients, members of the 
                public, or co-workers; or
                    (II) include a risk of exposure to the novel 
                coronavirus.

            (B) Teleworking exception.--The term ``covered employee'' 
        does not include any employee otherwise covered by subparagraph 
        (A) who is exclusively teleworking during a covered exposure 
        period, regardless of whether such employment is full time or 
        part time.
        (2) Covered exposure period.--The term ``covered exposure 
    period'' means, with respect to a diagnosis of COVID-19, the period 
    beginning on a date to be determined by the Secretary of Labor.
        (3) Novel coronavirus.--The term ``novel coronavirus'' means 
    SARS-CoV-2 or another coronavirus declared to be a pandemic by 
    public health authorities.
    (c) Limitation.--
        (1) Determinations made on or before the date of enactment.--
    This section shall not apply with respect to a covered employee who 
    is determined to be entitled to benefits under subchapter I of 
    chapter 81 of title 5, United States Code, for a claim described in 
    subsection (a) if such determination is made on or before the date 
    of enactment of this Act.
        (2) Limitation on duration of benefits.--No funds are 
    authorized to be appropriated to pay, and no benefits may be paid 
    for, claims approved on the basis of subsection (a) after September 
    30, 2030. No administrative costs related to any such claim may be 
    paid after such date.
    (d) Employees' Compensation Fund.--
        (1) In general.--The costs of benefits for claims approved on 
    the basis of subsection (a) shall not be included in the annual 
    statement of the cost of benefits and other payments of an agency 
    or instrumentality under section 8147(b) of title 5, United States 
    Code.
        (2) Fair share provision.--Costs of administration for claims 
    described in paragraph (1)--
            (A) may be paid from the Employees' Compensation Fund; and
            (B) shall not be subject to the fair share provision in 
        section 8147(c) of title 5, United States Code.

       TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.
    (a) Eligibility of Certain Nonprofit Entities for Covered Loans 
Under the Paycheck Protection Program.--
        (1) In general.--Section 7(a)(36) of the Small Business Act (15 
    U.S.C. 636(a)(36)), as amended by the Economic Aid to Hard-Hit 
    Small Businesses, Nonprofits, and Venues Act (title III of division 
    N of Public Law 116-260), is amended--
            (A) in subparagraph (A)--
                (i) in clause (xv), by striking ``and'' at the end;
                (ii) in clause (xvi), by striking the period at the end 
            and inserting ``; and''; and
                (iii) by adding at the end the following:
                ``(xvii) the term `additional covered nonprofit 
            entity'--

                    ``(I) means an organization described in any 
                paragraph of section 501(c) of the Internal Revenue 
                Code of 1986, other than paragraph (3), (4), (6), or 
                (19), and exempt from tax under section 501(a) of such 
                Code; and
                    ``(II) does not include any entity that, if the 
                entity were a business concern, would be described in 
                section 120.110 of title 13, Code of Federal 
                Regulations (or in any successor regulation or other 
                related guidance or rule that may be issued by the 
                Administrator) other than a business concern described 
                in paragraph (a) or (k) of such section.''; and

            (B) in subparagraph (D)--
                (i) in clause (iii), by adding at the end the 
            following:

                    ``(III) Eligibility of certain organizations.--
                Subject to the provisions in this subparagraph, during 
                the covered period--

                        ``(aa) a nonprofit organization shall be 
                    eligible to receive a covered loan if the nonprofit 
                    organization employs not more than 500 employees 
                    per physical location of the organization; and
                        ``(bb) an additional covered nonprofit entity 
                    and an organization that, but for subclauses 
                    (I)(dd) and (II)(dd) of clause (vii), would be 
                    eligible for a covered loan under clause (vii) 
                    shall be eligible to receive a covered loan if the 
                    entity or organization employs not more than 300 
                    employees per physical location of the entity or 
                    organization.''; and
                (ii) by adding at the end the following:
                ``(ix) Eligibility of additional covered nonprofit 
            entities.--An additional covered nonprofit entity shall be 
            eligible to receive a covered loan if--

                    ``(I) the additional covered nonprofit entity does 
                not receive more than 15 percent of its receipts from 
                lobbying activities;
                    ``(II) the lobbying activities of the additional 
                covered nonprofit entity do not comprise more than 15 
                percent of the total activities of the organization;
                    ``(III) the cost of the lobbying activities of the 
                additional covered nonprofit entity did not exceed 
                $1,000,000 during the most recent tax year of the 
                additional covered nonprofit entity that ended prior to 
                February 15, 2020; and
                    ``(IV) the additional covered nonprofit entity 
                employs not more than 300 employees.''.

        (2) Eligibility for second draw loans.--Paragraph (37)(A)(i) of 
    section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as added 
    by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
    Venues Act (title III of division N of Public Law 116-260), is 
    amended by inserting ```additional covered nonprofit entity','' 
    after ``the terms''.
    (b) Eligibility of Internet Publishing Organizations for Covered 
Loans Under the Paycheck Protection Program.--
        (1) In general.--Section 7(a)(36)(D) of the Small Business Act 
    (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is further 
    amended--
            (A) in clause (iii), by adding at the end the following:

                    ``(IV) Eligibility of internet publishing 
                organizations.--A business concern or other 
                organization that was not eligible to receive a covered 
                loan the day before the date of enactment of this 
                subclause, is assigned a North American Industry 
                Classification System code of 519130, certifies in good 
                faith as an Internet-only news publisher or Internet-
                only periodical publisher, and is engaged in the 
                collection and distribution of local or regional and 
                national news and information shall be eligible to 
                receive a covered loan for the continued provision of 
                news, information, content, or emergency information 
                if--

                        ``(aa) the business concern or organization 
                    employs not more than 500 employees, or the size 
                    standard established by the Administrator for that 
                    North American Industry Classification code, per 
                    physical location of the business concern or 
                    organization; and
                        ``(bb) the business concern or organization 
                    makes a good faith certification that proceeds of 
                    the loan will be used to support expenses at the 
                    component of the business concern or organization 
                    that supports local or regional news.'';
            (B) in clause (iv)--
                (i) in subclause (III), by striking ``and'' at the end;
                (ii) in subclause (IV)(bb), by striking the period at 
            the end and inserting ``; and''; and
                (iii) by adding at the end the following:

                    ``(V) any business concern or other organization 
                that was not eligible to receive a covered loan the day 
                before the date of enactment of this subclause, is 
                assigned a North American Industry Classification 
                System code of 519130, certifies in good faith as an 
                Internet-only news publisher or Internet-only 
                periodical publisher, and is engaged in the collection 
                and distribution of local or regional and national news 
                and information, if the business concern or 
                organization--

                        ``(aa) employs not more than 500 employees, or 
                    the size standard established by the Administrator 
                    for that North American Industry Classification 
                    code, per physical location of the business concern 
                    or organization; and
                        ``(bb) is majority owned or controlled by a 
                    business concern or organization that is assigned a 
                    North American Industry Classification System code 
                    of 519130.'';
            (C) in clause (v), by striking ``clause (iii)(II), 
        (iv)(IV), or (vii)'' and inserting ``subclause (II), (III), or 
        (IV) of clause (iii), subclause (IV) or (V) of clause (iv), 
        clause (vii), or clause (ix)''; and
            (D) in clause (viii)(II)--
                (i) by striking ``business concern made eligible by 
            clause (iii)(II) or clause (iv)(IV) of this subparagraph'' 
            and inserting ``business concern made eligible by subclause 
            (II) or (IV) of clause (iii) or subclause (IV) or (V) of 
            clause (iv) of this subparagraph''; and
                (ii) by inserting ``or organization'' after ``business 
            concern'' each place it appears.
        (2) Eligibility for second draw loans.--Section 
    7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by the 
    Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 
    Act (title III of division N of Public Law 116-260), is amended by 
    striking ``clause (iii)(II), (iv)(IV), or (vii)'' and inserting 
    ``subclause (II), (III), or (IV) of clause (iii), subclause (IV) or 
    (V) of clause (iv), clause (vii), or clause (ix)''.
    (c) Coordination With Continuation Coverage Premium Assistance.--
        (1) Paycheck protection program.--Section 7A(a)(12) of the 
    Small Business Act (as redesignated, transferred, and amended by 
    section 304(b) of the Economic Aid to Hard-Hit Small Businesses, 
    Nonprofits, and Venues Act (Public Law 116-260)) is amended--
            (A) by striking ``CARES Act or'' and inserting ``CARES 
        Act,''; and
            (B) by inserting before the period at the end the 
        following: ``, or premiums taken into account in determining 
        the credit allowed under section 6432 of the Internal Revenue 
        Code of 1986''.
        (2) Paycheck protection program second draw.--Section 
    7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by the 
    Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 
    Act (title III of division N of Public Law 116-260), is amended--
            (A) by striking ``or'' at the end of item (aa);
            (B) by striking the period at the end of item (bb) and 
        inserting ``; or''; and
            (C) by adding at the end the following new item:
                        ``(cc) premiums taken into account in 
                    determining the credit allowed under section 6432 
                    of the Internal Revenue Code of 1986.''.
        (3) Applicability.--The amendments made by this subsection 
    shall apply only with respect to applications for forgiveness of 
    covered loans made under paragraphs (36) or (37) of section 7(a) of 
    the Small Business Act, as amended by the Economic Aid to Hard-Hit 
    Small Businesses, Nonprofits, and Venues Act (title III of division 
    N of Public Law 116-260), that are received on or after the date of 
    the enactment of this Act.
    (d) Commitment Authority and Appropriations.--
        (1) Commitment authority.--Section 1102(b)(1) of the CARES Act 
    (Public Law 116-136) is amended by striking ``$806,450,000,000'' 
    and inserting ``$813,700,000,000''.
        (2) Direct appropriations.--In addition to amounts otherwise 
    available, there is appropriated to the Administrator of the Small 
    Business Administration for fiscal year 2021, out of any money in 
    the Treasury not otherwise appropriated, $7,250,000,000, to remain 
    available until expended, for carrying out this section.
SEC. 5002. TARGETED EIDL ADVANCE.
    (a) Definitions.--In this section--
        (1) the term ``Administrator'' means the Administrator of the 
    Small Business Administration; and
        (2) the terms ``covered entity'' and ``economic loss'' have the 
    meanings given the terms in section 331(a) of the Economic Aid to 
    Hard-Hit Small Businesses, Nonprofits, and Venues Act (title III of 
    division N of Public Law 116-260).
    (b) Appropriations.--In addition to amounts otherwise available, 
there is appropriated to the Administrator for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $15,000,000,000--
        (1) to remain available until expended; and
        (2) of which, the Administrator shall use--
            (A) $10,000,000,000 to make payments to covered entities 
        that have not received the full amounts to which the covered 
        entities are entitled under section 331 of the Economic Aid to 
        Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 
        III of division N of Public Law 116-260); and
            (B) $5,000,000,000 to make payments under section 1110(e) 
        of the CARES Act (15 U.S.C. 9009(e)), each of which shall be--
                (i) made to a covered entity that--

                    (I) has suffered an economic loss of greater than 
                50 percent; and
                    (II) employs not more than 10 employees;

                (ii) in an amount that is $5,000; and
                (iii) with respect to the covered entity to which the 
            payment is made, in addition to any payment made to the 
            covered entity under section 1110(e) of the CARES Act (15 
            U.S.C. 9009(e)) or section 331 of the Economic Aid to Hard-
            Hit Small Businesses, Nonprofits, and Venues Act (title III 
            of division N of Public Law 116-260).
SEC. 5003. SUPPORT FOR RESTAURANTS.
    (a) Definitions.--In this section:
        (1) Administrator.--The term ``Administrator'' means the 
    Administrator of the Small Business Administration.
        (2) Affiliated business.--The term ``affiliated business'' 
    means a business in which an eligible entity has an equity or right 
    to profit distributions of not less than 50 percent, or in which an 
    eligible entity has the contractual authority to control the 
    direction of the business, provided that such affiliation shall be 
    determined as of any arrangements or agreements in existence as of 
    March 13, 2020.
        (3) Covered period.--The term ``covered period'' means the 
    period--
            (A) beginning on February 15, 2020; and
            (B) ending on December 31, 2021, or a date to be determined 
        by the Administrator that is not later than 2 years after the 
        date of enactment of this section.
        (4) Eligible entity.--The term ``eligible entity''--
            (A) means a restaurant, food stand, food truck, food cart, 
        caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting 
        room, taproom, licensed facility or premise of a beverage 
        alcohol producer where the public may taste, sample, or 
        purchase products, or other similar place of business in which 
        the public or patrons assemble for the primary purpose of being 
        served food or drink;
            (B) includes an entity described in subparagraph (A) that 
        is located in an airport terminal or that is a Tribally-owned 
        concern; and
            (C) does not include--
                (i) an entity described in subparagraph (A) that--

                    (I) is a State or local government-operated 
                business;
                    (II) as of March 13, 2020, owns or operates 
                (together with any affiliated business) more than 20 
                locations, regardless of whether those locations do 
                business under the same or multiple names; or
                    (III) has a pending application for or has received 
                a grant under section 324 of the Economic Aid to Hard-
                Hit Small Businesses, Nonprofits, and Venues Act (title 
                III of division N of Public Law 116-260); or

                (ii) a publicly-traded company.
        (5) Exchange; issuer; security.--The terms ``exchange'', 
    ``issuer'', and ``security'' have the meanings given those terms in 
    section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C. 
    78c(a)).
        (6) Fund.--The term ``Fund'' means the Restaurant 
    Revitalization Fund established under subsection (b).
        (7) Pandemic-related revenue loss.--The term ``pandemic-related 
    revenue loss'' means, with respect to an eligible entity--
            (A) except as provided in subparagraphs (B), (C), and (D), 
        the gross receipts, as established using such verification 
        documentation as the Administrator may require, of the eligible 
        entity during 2020 subtracted from the gross receipts of the 
        eligible entity in 2019, if such sum is greater than zero;
            (B) if the eligible entity was not in operation for the 
        entirety of 2019--
                (i) the difference between--

                    (I) the product obtained by multiplying the average 
                monthly gross receipts of the eligible entity in 2019 
                by 12; and
                    (II) the product obtained by multiplying the 
                average monthly gross receipts of the eligible entity 
                in 2020 by 12; or

                (ii) an amount based on a formula determined by the 
            Administrator;
            (C) if the eligible entity opened during the period 
        beginning on January 1, 2020, and ending on the day before the 
        date of enactment of this section--
                (i) the expenses described in subsection (c)(5)(A) that 
            were incurred by the eligible entity minus any gross 
            receipts received; or
                (ii) an amount based on a formula determined by the 
            Administrator; or
            (D) if the eligible entity has not yet opened as of the 
        date of application for a grant under subsection (c), but has 
        incurred expenses described in subsection (c)(5)(A) as of the 
        date of enactment of this section--
                (i) the amount of those expenses; or
                (ii) an amount based on a formula determined by the 
            Administrator.
    For purposes of this paragraph, the pandemic-related revenue losses 
    for an eligible entity shall be reduced by any amounts received 
    from a covered loan made under paragraph (36) or (37) of section 
    7(a) of the Small Business Act (15 U.S.C. 636(a)) in 2020 or 2021.
        (8) Payroll costs.--The term ``payroll costs'' has the meaning 
    given the term in section 7(a)(36)(A) of the Small Business Act (15 
    U.S.C. 636(a)(36)(A)), except that such term shall not include--
            (A) qualified wages (as defined in subsection (c)(3) of 
        section 2301 of the CARES Act) taken into account in 
        determining the credit allowed under such section 2301; or
            (B) premiums taken into account in determining the credit 
        allowed under section 6432 of the Internal Revenue Code of 
        1986.
        (9) Publicly-traded company.--The term ``publicly-traded 
    company'' means an entity that is majority owned or controlled by 
    an entity that is an issuer, the securities of which are listed on 
    a national securities exchange under section 6 of the Securities 
    Exchange Act of 1934 (15 U.S.C. 78f).
        (10) Tribally-owned concern.--The term ``Tribally-owned 
    concern'' has the meaning given the term in section 124.3 of title 
    13, Code of Federal Regulations, or any successor regulation.
    (b) Restaurant Revitalization Fund.--
        (1) In general.--There is established in the Treasury of the 
    United States a fund to be known as the Restaurant Revitalization 
    Fund.
        (2) Appropriations.--
            (A) In general.--In addition to amounts otherwise 
        available, there is appropriated to the Restaurant 
        Revitalization Fund for fiscal year 2021, out of any money in 
        the Treasury not otherwise appropriated, $28,600,000,000, to 
        remain available until expended.
            (B) Distribution.--
                (i) In general.--Of the amounts made available under 
            subparagraph (A)--

                    (I) $5,000,000,000 shall be available to eligible 
                entities with gross receipts during 2019 of not more 
                than $500,000; and
                    (II) $23,600,000,000 shall be available to the 
                Administrator to award grants under subsection (c) in 
                an equitable manner to eligible entities of different 
                sizes based on annual gross receipts.

                (ii) Adjustments.--The Administrator may make 
            adjustments as necessary to the distribution of funds under 
            clause (i)(II) based on demand and the relative local costs 
            in the markets in which eligible entities operate.
            (C) Grants after initial period.--Notwithstanding 
        subparagraph (B), on and after the date that is 60 days after 
        the date of enactment of this section, or another period of 
        time determined by the Administrator, the Administrator may 
        make grants using amounts appropriated under subparagraph (A) 
        to any eligible entity regardless of the annual gross receipts 
        of the eligible entity.
        (3) Use of funds.--The Administrator shall use amounts in the 
    Fund to make grants described in subsection (c).
    (c) Restaurant Revitalization Grants.--
        (1) In general.--Except as provided in subsection (b) and 
    paragraph (3), the Administrator shall award grants to eligible 
    entities in the order in which applications are received by the 
    Administrator.
        (2) Application.--
            (A) Certification.--An eligible entity applying for a grant 
        under this subsection shall make a good faith certification 
        that--
                (i) the uncertainty of current economic conditions 
            makes necessary the grant request to support the ongoing 
            operations of the eligible entity; and
                (ii) the eligible entity has not applied for or 
            received a grant under section 324 of the Economic Aid to 
            Hard-Hit Small Businesses, Nonprofits, and Venues Act 
            (title III of division N of Public Law 116-260).
            (B) Business identifiers.--In accepting applications for 
        grants under this subsection, the Administrator shall 
        prioritize the ability of each applicant to use their existing 
        business identifiers over requiring other forms of registration 
        or identification that may not be common to their industry and 
        imposing additional burdens on applicants.
        (3) Priority in awarding grants.--
            (A) In general.--During the initial 21-day period in which 
        the Administrator awards grants under this subsection, the 
        Administrator shall prioritize awarding grants to eligible 
        entities that are small business concerns owned and controlled 
        by women (as defined in section 3(n) of the Small Business Act 
        (15 U.S.C. 632(n))), small business concerns owned and 
        controlled by veterans (as defined in section 3(q) of such Act 
        (15 U.S.C. 632(q))), or socially and economically disadvantaged 
        small business concerns (as defined in section 8(a)(4)(A) of 
        the Small Business Act (15 U.S.C. 637(a)(4)(A))). The 
        Administrator may take such steps as necessary to ensure that 
        eligible entities described in this subparagraph have access to 
        grant funding under this section after the end of such 21-day 
        period.
            (B) Certification.--For purposes of establishing priority 
        under subparagraph (A), an applicant shall submit a self-
        certification of eligibility for priority with the grant 
        application.
        (4) Grant amount.--
            (A) Aggregate maximum amount.--The aggregate amount of 
        grants made to an eligible entity and any affiliated businesses 
        of the eligible entity under this subsection--
                (i) shall not exceed $10,000,000; and
                (ii) shall be limited to $5,000,000 per physical 
            location of the eligible entity.
            (B) Determination of grant amount.--
                (i) In general.--Except as provided in this paragraph, 
            the amount of a grant made to an eligible entity under this 
            subsection shall be equal to the pandemic-related revenue 
            loss of the eligible entity.
                (ii) Return to treasury.--Any amount of a grant made 
            under this subsection to an eligible entity based on 
            estimated receipts that is greater than the actual gross 
            receipts of the eligible entity in 2020 shall be returned 
            to the Treasury.
        (5) Use of funds.--During the covered period, an eligible 
    entity that receives a grant under this subsection may use the 
    grant funds for the following expenses incurred as a direct result 
    of, or during, the COVID-19 pandemic:
            (A) Payroll costs.
            (B) Payments of principal or interest on any mortgage 
        obligation (which shall not include any prepayment of principal 
        on a mortgage obligation).
            (C) Rent payments, including rent under a lease agreement 
        (which shall not include any prepayment of rent).
            (D) Utilities.
            (E) Maintenance expenses, including--
                (i) construction to accommodate outdoor seating; and
                (ii) walls, floors, deck surfaces, furniture, fixtures, 
            and equipment.
            (F) Supplies, including protective equipment and cleaning 
        materials.
            (G) Food and beverage expenses that are within the scope of 
        the normal business practice of the eligible entity before the 
        covered period.
            (H) Covered supplier costs, as defined in section 7A(a) of 
        the Small Business Act (as redesignated, transferred, and 
        amended by section 304(b) of the Economic Aid to Hard-Hit Small 
        Businesses, Nonprofits, and Venues Act (Public Law 116-260)).
            (I) Operational expenses.
            (J) Paid sick leave.
            (K) Any other expenses that the Administrator determines to 
        be essential to maintaining the eligible entity.
        (6) Returning funds.--If an eligible entity that receives a 
    grant under this subsection fails to use all grant funds or 
    permanently ceases operations on or before the last day of the 
    covered period, the eligible entity shall return to the Treasury 
    any funds that the eligible entity did not use for the allowable 
    expenses under paragraph (5).
SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.
    (a) Definitions.--In this section:
        (1) Administration.--The term ``Administration'' means the 
    Small Business Administration.
        (2) Administrator.--The term ``Administrator'' means the 
    Administrator of the Small Business Administration.
        (3) Community navigator services.--The term ``community 
    navigator services'' means the outreach, education, and technical 
    assistance provided by community navigators that target eligible 
    businesses to increase awareness of, and participation in, programs 
    of the Small Business Administration.
        (4) Community navigator.--The term ``community navigator'' 
    means a community organization, community financial institution as 
    defined in section 7(a)(36)(A) of the Small Business Act (15 U.S.C. 
    636(a)(36)(A)), or other private nonprofit organization engaged in 
    the delivery of community navigator services.
        (5) Eligible business.--The term ``eligible business'' means 
    any small business concern, with priority for small business 
    concerns owned and controlled by women (as defined in section 3(n) 
    of the Small Business Act (15 U.S.C. 632(n))), small business 
    concerns owned and controlled by veterans (as defined in section 
    3(q) of such Act (15 U.S.C. 632(q))), and socially and economically 
    disadvantaged small business concerns (as defined in section 
    8(a)(4)(A) of the Small Business Act (15 U.S.C. 637(a)(4)(A))).
        (6) Private nonprofit organization.--The term ``private 
    nonprofit organization'' means an entity that is described in 
    section 501(c) of the Internal Revenue Code of 1986 and exempt from 
    tax under section 501(a) of such Code.
        (7) Resource partner.--The term ``resource partner'' means--
            (A) a small business development center (as defined in 
        section 3 of the Small Business Act (15 U.S.C. 632));
            (B) a women's business center (as described in section 29 
        of the Small Business Act (15 U.S.C. 656)); and
            (C) a chapter of the Service Corps of Retired Executives 
        (as defined in section 8(b)(1)(B) of the Act (15 U.S.C. 
        637(b)(1)(B))).
        (8) Small business concern.--The term ``small business 
    concern'' has the meaning given under section 3 of the Small 
    Business Act (15 U.S.C. 632).
        (9) State.--The term ``State'' means a State of the United 
    States, the District of Columbia, the Commonwealth of Puerto Rico, 
    the Virgin Islands, American Samoa, the Commonwealth of the 
    Northern Mariana Islands, and Guam, or an agency, instrumentality, 
    or fiscal agent thereof.
        (10) Unit of general local government.--The term ``unit of 
    general local government'' means a county, city, town, village, or 
    other general purpose political subdivision of a State.
    (b) Community Navigator Pilot Program.--
        (1) In general.--The Administrator of the Small Business 
    Administration shall establish a Community Navigator pilot program 
    to make grants to, or enter into contracts or cooperative 
    agreements with, private nonprofit organizations, resource 
    partners, States, Tribes, and units of local government to ensure 
    the delivery of free community navigator services to current or 
    prospective owners of eligible businesses in order to improve 
    access to assistance programs and resources made available because 
    of the COVID-19 pandemic by Federal, State, Tribal, and local 
    entities.
        (2) Appropriations.--In addition to amounts otherwise 
    available, there is appropriated to the Administrator for fiscal 
    year 2021, out of any money in the Treasury not otherwise 
    appropriated, $100,000,000, to remain available until September 30, 
    2022, for carrying out this subsection.
    (c) Outreach and Education.--
        (1) Promotion.--The Administrator shall develop and implement a 
    program to promote community navigator services to current or 
    prospective owners of eligible businesses.
        (2) Call center.--The Administrator shall establish a telephone 
    hotline to offer information about Federal programs to assist 
    eligible businesses and offer referral services to resource 
    partners, community navigators, potential lenders, and other 
    persons that the Administrator determines appropriate for current 
    or prospective owners of eligible businesses.
        (3) Outreach.--The Administrator shall--
            (A) conduct outreach and education, in the 10 most commonly 
        spoken languages in the United States, to current or 
        prospective owners of eligible businesses on community 
        navigator services and other Federal programs to assist 
        eligible businesses;
            (B) improve the website of the Administration to describe 
        such community navigator services and other Federal programs; 
        and
            (C) implement an education campaign by advertising in media 
        targeted to current or prospective owners of eligible 
        businesses.
        (4) Appropriations.--In addition to amounts otherwise 
    available, there is appropriated to the Administrator for fiscal 
    year 2021, out of any money in the Treasury not otherwise 
    appropriated, $75,000,000, to remain available until September 30, 
    2022, for carrying out this subsection.
    (d) Sunset.--The authority of the Administrator to make grants 
under this section shall terminate on December 31, 2025.
SEC. 5005. SHUTTERED VENUE OPERATORS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $1,250,000,000, to remain available until 
expended, to carry out section 324 of the Economic Aid to Hard-Hit 
Small Businesses, Nonprofits, and Venues Act (title III of division N 
of Public Law 116-260), of which $500,000 shall be used to provide 
technical assistance to help applicants access the System for Award 
Management (or any successor thereto) or to assist applicants with an 
alternative grant application system.
    (b) Reduction of Shuttered Venues Assistance for New PPP 
Recipients.--Section 324 of the Economic Aid to Hard-Hit Small 
Businesses, Nonprofits, and Venues Act (title III of division N of 
Public Law 116-260), is amended--
        (1) in subsection (a)(1)(A)(vi)--
            (A) by striking subclause (III);
            (B) by redesignating subclause (IV) as subclause (III); and
            (C) in subclause (III), as so redesignated, by striking 
        ``subclauses (I), (II), and (III)'' and inserting ``subclauses 
        (I) and (II)''; and
        (2) in subsection (c)(1)--
            (A) in subparagraph (A), in the matter preceding clause 
        (i), by striking ``A grant'' and inserting ``Subject to 
        subparagraphs (B) and (C), a grant''; and
            (B) by adding at the end the following:
            ``(C) Reduction for recipients of new ppp loans.--
                ``(i) In general.--The otherwise applicable amount of a 
            grant under subsection (b)(2) to an eligible person or 
            entity shall be reduced by the total amount of loans 
            guaranteed under paragraph (36) or (37) of section 7(a) of 
            the Small Business Act (15 U.S.C. 636(a)) that are received 
            on or after December 27, 2020 by the eligible person or 
            entity.
                ``(ii) Application to governmental entities.--For 
            purposes of applying clause (i) to an eligible person or 
            entity owned by a State or a political subdivision of a 
            State, the relevant entity--

                    ``(I) shall be the eligible person or entity; and
                    ``(II) shall not include entities of the State or 
                political subdivision other than the eligible person or 
                entity.''.

SEC. 5006. DIRECT APPROPRIATIONS.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Administrator for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, to remain available 
until expended--
        (1) $840,000,000 for administrative expenses, including to 
    prevent, prepare for, and respond to the COVID-19 pandemic, 
    domestically or internationally, including administrative expenses 
    related to paragraphs (36) and (37) of section 7(a) of the Small 
    Business Act, section 324 of the Economic Aid to Hard-Hit Small 
    Businesses, Nonprofits, and Venues Act (title III of division N of 
    Public Law 116-260), section 5002 of this title, and section 5003 
    of this title; and
        (2) $460,000,000 to carry out the disaster loan program 
    authorized by section 7(b) of the Small Business Act (15 U.S.C. 
    636(b)), of which $70,000,000 shall be for the cost of direct loans 
    authorized by such section and $390,000,000 shall be for 
    administrative expenses to carry out such program.
    (b) Inspector General.--In addition to amounts otherwise available, 
there is appropriated to the Inspector General of the Small Business 
Administration for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $25,000,000, to remain available until 
expended, for necessary expenses of the Office of Inspector General.

          TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.
    (a) Economic Development Administration Appropriation.--In addition 
to amounts otherwise available, there is appropriated for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$3,000,000,000, to remain available until September 30, 2022, to the 
Department of Commerce for economic adjustment assistance as authorized 
by sections 209 and 703 of the Public Works and Economic Development 
Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and 
respond to coronavirus and for necessary expenses for responding to 
economic injury as a result of coronavirus.
    (b) Of the funds provided by this section, up to 2 percent shall be 
used for Federal costs to administer such assistance utilizing 
temporary Federal personnel as may be necessary consistent with the 
requirements applicable to such administrative funding in fiscal year 
2020 to prevent, prepare for, and respond to coronavirus and which 
shall remain available until September 30, 2027.
    (c) Of the funds provided by this section, 25 percent shall be for 
assistance to States and communities that have suffered economic injury 
as a result of job and gross domestic product losses in the travel, 
tourism, or outdoor recreation sectors.
SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE COVID-19 
PANDEMIC.
    (a) In General.--In addition to amounts otherwise available, there 
is appropriated to the Environmental Protection Agency for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$100,000,000, to remain available until expended, to address health 
outcome disparities from pollution and the COVID-19 pandemic, of 
which--
        (1) $50,000,000, shall be for grants, contracts, and other 
    agency activities that identify and address disproportionate 
    environmental or public health harms and risks in minority 
    populations or low-income populations under--
            (A) section 103(b) of the Clean Air Act (42 U.S.C. 
        7403(b));
            (B) section 1442 of the Safe Drinking Water Act (42 U.S.C. 
        300j-1);
            (C) section 104(k)(7)(A) of the Comprehensive Environmental 
        Response, Compensation, and Liability Act of 1980 (42 U.S.C. 
        9604(k)(7)(A)); and
            (D) sections 791 through 797 of the Energy Policy Act of 
        2005 (42 U.S.C. 16131 through 16137); and
        (2) $50,000,000 shall be for grants and activities authorized 
    under subsections (a) through (c) of section 103 of the Clean Air 
    Act (42 U.S.C. 7403) and grants and activities authorized under 
    section 105 of such Act (42 U.S.C. 7405).
    (b) Administration of Funds.--
        (1) Of the funds made available pursuant to subsection (a)(1), 
    the Administrator shall reserve 2 percent for administrative costs 
    necessary to carry out activities funded pursuant to such 
    subsection.
        (2) Of the funds made available pursuant to subsection (a)(2), 
    the Administrator shall reserve 5 percent for activities funded 
    pursuant to such subsection other than grants.
SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.
    (a) Inspection, Interdiction, and Research Related to Certain 
Species and COVID-19.--In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $95,000,000 to remain available 
until expended, to carry out the provisions of the Fish and Wildlife 
Act of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife 
Coordination Act (16 U.S.C. 661 et seq.) through direct expenditure, 
contracts, and grants, of which--
        (1) $20,000,000 shall be for wildlife inspections, 
    interdictions, investigations, and related activities, and for 
    efforts to address wildlife trafficking;
        (2) $30,000,000 shall be for the care of captive species listed 
    under the Endangered Species Act of 1973, for the care of rescued 
    and confiscated wildlife, and for the care of Federal trust species 
    in facilities experiencing lost revenues due to COVID-19; and
        (3) $45,000,000 shall be for research and extension activities 
    to strengthen early detection, rapid response, and science-based 
    management to address wildlife disease outbreaks before they become 
    pandemics and strengthen capacity for wildlife health monitoring to 
    enhance early detection of diseases that have capacity to jump the 
    species barrier and pose a risk in the United States, including the 
    development of a national wildlife disease database.
    (b) Lacey Act Provisions.--In addition to amounts otherwise made 
available, there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $10,000,000, to remain 
available until expended, to carry out the provisions of section 42(a) 
of title 18, United States Code, and the Lacey Act Amendments of 1981 
(16 U.S.C. 3371-3378).

     TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
             Subtitle A--Transportation and Infrastructure

SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.
    (a) Northeast Corridor Appropriation.--In addition to amounts 
otherwise available, there is appropriated for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $970,388,160, to 
remain available until September 30, 2024, for grants as authorized 
under section 11101(a) of the FAST Act (Public Law 114-94) to prevent, 
prepare for, and respond to coronavirus.
    (b) National Network Appropriation.--In addition to amounts 
otherwise available, there is appropriated for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $729,611,840, to 
remain available until September 30, 2024, for grants as authorized 
under section 11101(b) of the FAST Act (Public Law 114-94) to prevent, 
prepare for, and respond to coronavirus.
    (c) Long-distance Service Restoration and Employee Recalls.--Not 
less than $165,926,000 of the aggregate amounts made available under 
subsections (a) and (b) shall be for use by the National Railroad 
Passenger Corporation to--
        (1) restore, not later than 90 days after the date of enactment 
    of this Act, the frequency of rail service on long-distance routes 
    (as defined in section 24102 of title 49, United States Code) that 
    the National Railroad Passenger Corporation reduced the frequency 
    of on or after July 1, 2020, and continue to operate such service 
    at such frequency; and
        (2) recall and manage employees furloughed on or after October 
    1, 2020, as a result of efforts to prevent, prepare for, and 
    respond to coronavirus.
    (d) Use of Funds in Lieu of Capital Payments.--Not less than 
$109,805,000 of the aggregate amounts made available under subsections 
(a) and (b)--
        (1) shall be for use by the National Railroad Passenger 
    Corporation in lieu of capital payments from States and commuter 
    rail passenger transportation providers that are subject to the 
    cost allocation policy under section 24905(c) of title 49, United 
    States Code; and
        (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) of 
    title 49, United States Code, such amounts do not constitute cross-
    subsidization of commuter rail passenger transportation.
    (e) Use of Funds for State Payments for State-supported Routes.--
        (1) In general.--Of the amounts made available under subsection 
    (b), $174,850,000 shall be for use by the National Railroad 
    Passenger Corporation to offset amounts required to be paid by 
    States for covered State-supported routes.
        (2) Funding share.--The share of funding provided under 
    paragraph (1) with respect to a covered State-supported route shall 
    be distributed as follows:
            (A) Each covered State-supported route shall receive 7 
        percent of the costs allocated to the route in fiscal year 2019 
        under the cost allocation methodology adopted pursuant to 
        section 209 of the Passenger Rail Investment and Improvement 
        Act of 2008 (Public Law 110-432).
            (B) Any remaining amounts after the distribution described 
        in subparagraph (A) shall be apportioned to each covered State-
        supported route in proportion to the passenger revenue of such 
        route and other revenue allocated to such route in fiscal year 
        2019 divided by the total passenger revenue and other revenue 
        allocated to all covered State-supported routes in fiscal year 
        2019.
        (3) Covered state-supported route defined.--In this subsection, 
    the term ``covered State-supported route'' means a State-supported 
    route, as such term is defined in section 24102 of title 49, United 
    States Code, but does not include a State-supported route for which 
    service was terminated on or before February 1, 2020.
    (f) Use of Funds for Debt Repayment or Prepayment.--Not more than 
$100,885,000 of the aggregate amounts made available under subsections 
(a) and (b) shall be--
        (1) for the repayment or prepayment of debt incurred by the 
    National Railroad Passenger Corporation under financing 
    arrangements entered into prior to the date of enactment of this 
    Act; and
        (2) to pay required reserves, costs, and fees related to such 
    debt, including for loans from the Department of Transportation and 
    loans that would otherwise have been paid from National Railroad 
    Passenger Corporation revenues.
    (g) Project Management Oversight.--Not more than $2,000,000 of the 
aggregate amounts made available under subsections (a) and (b) shall be 
for activities authorized under section 11101(c) of the FAST Act 
(Public Law 114-94).
SEC. 7102. RELIEF FOR AIRPORTS.
    (a) In General.--
        (1) In general.--In addition to amounts otherwise available, 
    there is appropriated for fiscal year 2021, out of any funds in the 
    Treasury not otherwise appropriated, $8,000,000,000, to remain 
    available until September 30, 2024, for assistance to sponsors of 
    airports, as such terms are defined in section 47102 of title 49, 
    United States Code, to be made available to prevent, prepare for, 
    and respond to coronavirus.
        (2) Requirements and limitations.--Amounts made available under 
    this section--
            (A) may not be used for any purpose not directly related to 
        the airport; and
            (B) may not be provided to any airport that was allocated 
        in excess of 4 years of operating funds to prevent, prepare 
        for, and respond to coronavirus in fiscal year 2020.
    (b) Allocations.--The following terms shall apply to the amounts 
made available under this section:
        (1) Operating expenses and debt service payments.--
            (A) In general.--Not more than $6,492,000,000 shall be made 
        available for primary airports, as such term is defined in 
        section 47102 of title 49, United States Code, and certain 
        cargo airports, for costs related to operations, personnel, 
        cleaning, sanitization, janitorial services, combating the 
        spread of pathogens at the airport, and debt service payments.
            (B) Distribution.-- Amounts made available under this 
        paragraph--
                (i) shall not be subject to the reduced apportionments 
            under section 47114(f) of title 49, United States Code;
                (ii) shall first be apportioned as set forth in 
            sections 47114(c)(1)(A), 47114(c)(1)(C)(i), 
            47114(c)(1)(C)(ii), 47114(c)(2)(A), 47114(c)(2)(B), and 
            47114(c)(2)(E) of title 49, United States Code; and
                (iii) shall not be subject to a maximum apportionment 
            limit set forth in section 47114(c)(1)(B) of title 49, 
            United States Code.
            (C) Remaining amounts.--Any amount remaining after 
        distribution under subparagraph (B) shall be distributed to the 
        sponsor of each primary airport (as such term is defined in 
        section 47102 of title 49, United States Code) based on each 
        such primary airport's passenger enplanements compared to the 
        total passenger enplanements of all such primary airports in 
        calendar year 2019.
        (2) Federal share for development projects.--
            (A) In general.--Not more than $608,000,000 allocated under 
        subsection (a)(1) shall be available to pay a Federal share of 
        100 percent of the costs for any grant awarded in fiscal year 
        2021, or in fiscal year 2020 with less than a 100-percent 
        Federal share, for an airport development project (as such term 
        is defined in section 47102 of title 49).
            (B) Remaining amounts.--Any amount remaining under this 
        paragraph shall be distributed as described in paragraph 
        (1)(C).
        (3) Nonprimary airports.--
            (A) In general.--Not more than $100,000,000 shall be made 
        available for general aviation and commercial service airports 
        that are not primary airports (as such terms are defined in 
        section 47102 of title 49, United States Code) for costs 
        related to operations, personnel, cleaning, sanitization, 
        janitorial services, combating the spread of pathogens at the 
        airport, and debt service payments.
            (B) Distribution.--Amounts made available under this 
        paragraph shall be apportioned to each non-primary airport 
        based on the categories published in the most current National 
        Plan of Integrated Airport Systems, reflecting the percentage 
        of the aggregate published eligible development costs for each 
        such category, and then dividing the allocated funds evenly 
        among the eligible airports in each category, rounding up to 
        the nearest thousand dollars.
            (C) Remaining amounts.--Any amount remaining under this 
        paragraph shall be distributed as described in paragraph 
        (1)(C).
        (4) Airport concessions.--
            (A) In general.--Not more than $800,000,000 shall be made 
        available for sponsors of primary airports to provide relief 
        from rent and minimum annual guarantees to airport concessions, 
        of which at least $640,000,000 shall be available to provide 
        relief to eligible small airport concessions and of which at 
        least $160,000,000 shall be available to provide relief to 
        eligible large airport concessions located at primary airports.
            (B) Distribution.--The amounts made available for each set-
        aside in this paragraph shall be distributed to the sponsor of 
        each primary airport (as such term is defined in section 47102 
        of title 49, United States Code) based on each such primary 
        airport's passenger enplanements compared to the total 
        passenger enplanements of all such primary airports in calendar 
        year 2019.
            (C) Conditions.--As a condition of approving a grant under 
        this paragraph--
                (i) the sponsor shall provide such relief from the date 
            of enactment of this Act until the sponsor has provided 
            relief equaling the total grant amount, to the extent 
            practicable and to the extent permissible under State laws, 
            local laws, and applicable trust indentures; and
                (ii) for each set-aside, the sponsor shall provide 
            relief from rent and minimum annual guarantee obligations 
            to each eligible airport concession in an amount that 
            reflects each eligible airport concession's proportional 
            share of the total amount of the rent and minimum annual 
            guarantees of those eligible airport concessions at such 
            airport.
    (c) Administration.--
        (1) Administrative expenses.--The Administrator of the Federal 
    Aviation Administration may retain up to 0.1 percent of the funds 
    provided under this section to fund the award of, and oversight by 
    the Administrator of, grants made under this section.
        (2) Workforce retention requirements.--
            (A) Required retention.--As a condition for receiving funds 
        provided under this section, an airport shall continue to 
        employ, through September 30, 2021, at least 90 percent of the 
        number of individuals employed (after making adjustments for 
        retirements or voluntary employee separations) by the airport 
        as of March 27, 2020.
            (B) Waiver of retention requirement.--The Secretary shall 
        waive the workforce retention requirement if the Secretary 
        determines that--
                (i) the airport is experiencing economic hardship as a 
            direct result of the requirement; or
                (ii) the requirement reduces aviation safety or 
            security.
            (C) Exception.--The workforce retention requirement shall 
        not apply to nonhub airports or nonprimary airports receiving 
        funds under this section.
            (D) Noncompliance.--Any financial assistance provided under 
        this section to an airport that fails to comply with the 
        workforce retention requirement described in subparagraph (A), 
        and does not otherwise qualify for a waiver or exception under 
        this paragraph, shall be subject to clawback by the Secretary.
    (d) Definitions.--In this section:
        (1) Eligible large airport concession.--The term ``eligible 
    large airport concession'' means a concession (as defined in 
    section 23.3 of title 49, Code of Federal Regulations), that is in-
    terminal and has maximum gross receipts, averaged over the previous 
    three fiscal years, of more than $56,420,000.
        (2) Eligible small airport concession.--The term ``eligible 
    small airport concession'' means a concession (as defined in 
    section 23.3 of title 49, Code of Federal Regulations), that is in-
    terminal and--
            (A) a small business with maximum gross receipts, averaged 
        over the previous 3 fiscal years, of less than $56,420,000; or
            (B) is a joint venture (as defined in section 23.3 of title 
        49, Code of Federal Regulations).
SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.
    (a) Establishment; Appropriation.--There is established in the 
Federal Aviation Administration the Emergency FAA Employee Leave Fund 
(in this section referred to as the ``Fund''), to be administered by 
the Administrator of the Federal Aviation Administration, for the 
purposes set forth in subsection (b). In addition to amounts otherwise 
available, there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $9,000,000, which shall be 
deposited into the Fund and remain available through September 30, 
2022.
    (b) Purpose.--Amounts in the Fund shall be available to the 
Administrator for the use of paid leave under this section by any 
employee of the Administration who is unable to work because the 
employee--
        (1) is subject to a Federal, State, or local quarantine or 
    isolation order related to COVID-19;
        (2) has been advised by a health care provider to self-
    quarantine due to concerns related to COVID-19;
        (3) is caring for an individual who is subject to such an order 
    or has been so advised;
        (4) is experiencing symptoms of COVID-19 and seeking a medical 
    diagnosis;
        (5) is caring for a son or daughter of such employee if the 
    school or place of care of the son or daughter has been closed, if 
    the school of such son or daughter requires or makes optional a 
    virtual learning instruction model or requires or makes optional a 
    hybrid of in-person and virtual learning instruction models, or the 
    child care provider of such son or daughter is unavailable, due to 
    COVID-19 precautions;
        (6) is experiencing any other substantially similar condition;
        (7) is caring for a family member with a mental or physical 
    disability or who is 55 years of age or older and incapable of 
    self-care, without regard to whether another individual other than 
    the employee is available to care for such family member, if the 
    place of care for such family member is closed or the direct care 
    provider is unavailable due to COVID-19; or
        (8) is obtaining immunization related to COVID-19 or is 
    recovering from any injury, disability, illness, or condition 
    related to such immunization.
    (c) Limitations.--
        (1) Period of availability.--Paid leave under this section may 
    only be provided to and used by an employee of the Administration 
    during the period beginning on the date of enactment of this 
    section and ending on September 30, 2021.
        (2) Total hours; amount.--Paid leave under this section--
            (A) shall be provided to an employee of the Administration 
        in an amount not to exceed 600 hours of paid leave for each 
        full-time employee, and in the case of a part-time employee, 
        employee on an uncommon tour of duty, or employee with a 
        seasonal work schedule, in an amount not to exceed the 
        proportional equivalent of 600 hours to the extent amounts in 
        the Fund remain available for reimbursement;
            (B) shall be paid at the same hourly rate as other leave 
        payments; and
            (C) may not be provided to an employee if the leave would 
        result in payments greater than $2,800 in aggregate for any 
        biweekly pay period for a full-time employee, or a 
        proportionally equivalent biweekly limit for a part-time 
        employee.
        (3) Relationship to other leave.--Paid leave under this 
    section--
            (A) is in addition to any other leave provided to an 
        employee of the Administration; and
            (B) may not be used by an employee of the Administration 
        concurrently with any other paid leave.
        (4) Calculation of retirement benefit.--Any paid leave provided 
    to an employee of the Administration under this section shall 
    reduce the total service used to calculate any Federal civilian 
    retirement benefit.
SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.
    (a) Establishment; Appropriation.--There is established in the 
Transportation Security Administration (in this section referred to as 
the ``Administration'') the Emergency TSA Employee Leave Fund (in this 
section referred to as the ``Fund''), to be administered by the 
Administrator of the Administration, for the purposes set forth in 
subsection (b). In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $13,000,000, which shall be deposited into the 
Fund and remain available through September 30, 2022.
    (b) Purpose.--Amounts in the Fund shall be available to the 
Administration for the use of paid leave under this section by any 
employee of the Administration who is unable to work because the 
employee--
        (1) is subject to a Federal, State, or local quarantine or 
    isolation order related to COVID-19;
        (2) has been advised by a health care provider to self-
    quarantine due to concerns related to COVID-19;
        (3) is caring for an individual who is subject to such an order 
    or has been so advised;
        (4) is experiencing symptoms of COVID-19 and seeking a medical 
    diagnosis;
        (5) is caring for a son or daughter of such employee if the 
    school or place of care of the son or daughter has been closed, if 
    the school of such son or daughter requires or makes optional a 
    virtual learning instruction model or requires or makes optional a 
    hybrid of in-person and virtual learning instruction models, or the 
    child care provider of such son or daughter is unavailable, due to 
    COVID-19 precautions;
        (6) is experiencing any other substantially similar condition;
        (7) is caring for a family member with a mental or physical 
    disability or who is 55 years of age or older and incapable of 
    self-care, without regard to whether another individual other than 
    the employee is available to care for such family member, if the 
    place of care for such family member is closed or the direct care 
    provider is unavailable due to COVID-19; or
        (8) is obtaining immunization related to COVID-19 or is 
    recovering from any injury, disability, illness, or condition 
    related to such immunization.
    (c) Limitations.--
        (1) Period of availability.--Paid leave under this section may 
    only be provided to and used by an employee of the Administration 
    during the period beginning on the date of enactment of this 
    section and ending on September 30, 2021.
        (2) Total hours; amount.--Paid leave under this section--
            (A) shall be provided to an employee of the Administration 
        in an amount not to exceed 600 hours of paid leave for each 
        full-time employee, and in the case of a part-time employee, 
        employee on an uncommon tour of duty, or employee with a 
        seasonal work schedule, in an amount not to exceed the 
        proportional equivalent of 600 hours to the extent amounts in 
        the Fund remain available for reimbursement;
            (B) shall be paid at the same hourly rate as other leave 
        payments; and
            (C) may not be provided to an employee if the leave would 
        result in payments greater than $2,800 in aggregate for any 
        biweekly pay period for a full-time employee, or a 
        proportionally equivalent biweekly limit for a part-time 
        employee.
        (3) Relationship to other leave.--Paid leave under this 
    section--
            (A) is in addition to any other leave provided to an 
        employee of the Administration; and
            (B) may not be used by an employee of the Administration 
        concurrently with any other paid leave.
        (4) Calculation of retirement benefit.--Any paid leave provided 
    to an employee of the Administration under this section shall 
    reduce the total service used to calculate any Federal civilian 
    retirement benefit.

           Subtitle B--Aviation Manufacturing Jobs Protection

SEC. 7201. DEFINITIONS.
    In this subtitle:
        (1) Eligible employee group.--The term ``eligible employee 
    group'' means the portion of an employer's United States workforce 
    that--
            (A) does not exceed 25 percent of the employer's total 
        United States workforce as of April 1, 2020; and
            (B) contains only employees with a total compensation level 
        of $200,000 or less per year; and
            (C) is engaged in aviation manufacturing activities and 
        services, or maintenance, repair, and overhaul activities and 
        services.
        (2) Aviation manufacturing company.--The term ``aviation 
    manufacturing company'' means a corporation, firm, or other 
    business entity--
            (A) that--
                (i) actively manufactures an aircraft, aircraft engine, 
            propeller, or a component, part, or systems of an aircraft 
            or aircraft engine under a Federal Aviation Administration 
            production approval;
                (ii) holds a certificate issued under part 145 of title 
            14, Code of Federal Regulations, for maintenance, repair, 
            and overhaul of aircraft, aircraft engines, components, or 
            propellers; or
                (iii) operates a process certified to SAE AS9100 
            related to the design, development, or provision of an 
            aviation product or service, including a part, component, 
            or assembly;
            (B) which--
                (i) is established, created, or organized in the United 
            States or under the laws of the United States; and
                (ii) has significant operations in, and a majority of 
            its employees engaged in aviation manufacturing activities 
            and services, or maintenance, repair, and overhaul 
            activities and services based in the United States;
            (C) which has involuntarily furloughed or laid off at least 
        10 percent of its workforce in 2020 as compared to 2019 or has 
        experienced at least a 15 percent decline in 2020 revenues as 
        compared to 2019;
            (D) that, as supported by sworn financial statements or 
        other appropriate data, has identified the eligible employee 
        group and the amount of total compensation level for the 
        eligible employee group;
            (E) that agrees to provide private contributions and 
        maintain the total compensation level for the eligible employee 
        group for the duration of an agreement under this subtitle;
            (F) that agrees to provide immediate notice and 
        justification to the Secretary of involuntary furloughs or 
        layoffs exceeding 10 percent of the workforce that is not 
        included in an eligible employee group for the duration of an 
        agreement and receipt of public contributions under this 
        subtitle;
            (G) that has not conducted involuntary furloughs or reduced 
        pay rates or benefits for the eligible employee group, subject 
        to the employer's right to discipline or terminate an employee 
        in accordance with employer policy, between the date of 
        application and the date on which such a corporation, firm, or 
        other business entity enters into an agreement with the 
        Secretary under this subtitle; and
            (H) that--
                (i) in the case of a corporation, firm, or other 
            business entity including any parent company or subsidiary 
            of such a corporation, firm, or other business entity, that 
            holds any type or production certificate or similar 
            authorization issued under section 44704 of title 49, 
            United States Code, with respect to a transport-category 
            airplane covered under part 25 of title 14, Code of Federal 
            Regulations, certificated with a passenger seating capacity 
            of 50 or more, agrees to refrain from conducting 
            involuntary layoffs or furloughs, or reducing pay rates and 
            benefits, for the eligible employee group, subject to the 
            employer's right to discipline or terminate an employee in 
            accordance with employer policy from the date of agreement 
            until September 30, 2021, or the duration of the agreement 
            and receipt of public contributions under this subtitle, 
            whichever period ends later; or
                (ii) in the case of corporation, firm, or other 
            business entity not specified under subparagraph (i), 
            agrees to refrain from conducting involuntary layoffs or 
            furloughs, or reducing pay rates and benefits, for the 
            eligible employee group, subject to the employer's right to 
            discipline or terminate an employee in accordance with 
            employer policy for the duration of the agreement and 
            receipt of public contributions under this subtitle.
        (3) Employee.--The term ``employee'' has the meaning given that 
    term in section 3 of the Fair Labor Standards Act of 1938 (29 
    U.S.C. 203).
        (4) Employer.--The term ``employer'' means an aviation 
    manufacturing company that is an employer (as defined in section 3 
    of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)).
        (5) Private contribution.--The term ``private contribution'' 
    means the contribution funded by the employer under this subtitle 
    to maintain 50 percent of the eligible employee group's total 
    compensation level, and combined with the public contribution, is 
    sufficient to maintain the total compensation level for the 
    eligible employee group as of April 1, 2020.
        (6) Public contribution.--The term ``public contribution'' 
    means the contribution funded by the Federal Government under this 
    subtitle to provide 50 percent of the eligible employees group's 
    total compensation level, and combined with the private 
    contribution, is sufficient to maintain the total compensation 
    level for those in the eligible employee group as of April 1, 2020.
        (7) Secretary.--The term ``Secretary'' means the Secretary of 
    Transportation.
        (8) Total compensation level.--The term ``total compensation 
    level'' means the level of total base compensation and benefits 
    being provided to an eligible employee group employee, excluding 
    overtime and premium pay, and excluding any Federal, State, or 
    local payroll taxes paid, as of April 1, 2020.
SEC. 7202. PAYROLL SUPPORT PROGRAM.
    (a) In General.--The Secretary shall establish a payroll support 
program and enter into agreements with employers who meet the 
eligibility criteria specified in subsection (b) and are not ineligible 
under subsection (c), to provide public contributions to supplement 
compensation of an eligible employee group. There is appropriated for 
fiscal year 2021, out of amounts in the Treasury not otherwise 
appropriated, $3,000,000,000, to remain available until September 30, 
2023, for the Secretary to carry out the payroll support program 
authorized under the preceding sentence for which 1 percent of the 
funds may be used for implementation costs and administrative expenses.
    (b) Eligibility.--The Secretary shall enter into an agreement and 
provide public contributions, for a term no longer than 6 months, 
solely with an employer that agrees to use the funds received under an 
agreement exclusively for the continuation of employee wages, salaries, 
and benefits, to maintain the total compensation level for the eligible 
employee group as of April 1, 2020 for the duration of the agreement, 
and to facilitate the retention, rehire, or recall of employees of the 
employer, except that such funds may not be used for back pay of 
returning rehired or recalled employees.
    (c) Ineligibility.--The Secretary may not enter into any agreement 
under this section with an employer who was allowed a credit under 
section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately 
preceding calendar quarter ending before such agreement is entered 
into, who received financial assistance under section 4113 of the CARES 
Act (15 U.S.C. 9073), or who is currently expending financial 
assistance under the paycheck protection program established under 
section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), as 
of the date the employer submits an application under the payroll 
support program established under subsection (a).
    (d) Reductions.--To address any shortfall in assistance that would 
otherwise be provided under this subtitle, the Secretary shall reduce, 
on a pro rata basis, the financial assistance provided under this 
subtitle.
    (e) Agreement Deadline.--No agreement may be entered into by the 
Secretary under the payroll support program established under 
subsection (a) after the last day of the 6 month period that begins on 
the effective date of the first agreement entered into under such 
program.

                          Subtitle C--Airlines

SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM EXTENSION.
    (a) Definitions.--The definitions in section 40102(a) of title 49, 
United States Code, shall apply with respect to terms used in this 
section, except that--
        (1) the term ``catering functions'' means preparation, 
    assembly, or both, of food, beverages, provisions and related 
    supplies for delivery, and the delivery of such items, directly to 
    aircraft or to a location on or near airport property for 
    subsequent delivery to aircraft;
        (2) the term ``contractor'' means--
            (A) a person that performs, under contract with a passenger 
        air carrier conducting operations under part 121 of title 14, 
        Code of Federal Regulations--
                (i) catering functions; or
                (ii) functions on the property of an airport that are 
            directly related to the air transportation of persons, 
            property, or mail, including the loading and unloading of 
            property on aircraft, assistance to passengers under part 
            382 of title 14, Code of Federal Regulations, security, 
            airport ticketing and check-in functions, ground-handling 
            of aircraft, or aircraft cleaning and sanitization 
            functions and waste removal; or
            (B) a subcontractor that performs such functions;
        (3) the term ``employee'' means an individual, other than a 
    corporate officer, who is employed by an air carrier or a 
    contractor;
        (4) the term ``eligible air carrier'' means an air carrier 
    that--
            (A) received financial assistance pursuant section 
        402(a)(1) of division N of the Consolidated Appropriations Act, 
        2021 (Public Law 116-260);
            (B) provides air transportation as of March 31, 2021;
            (C) has not conducted involuntary furloughs or reduced pay 
        rates or benefits between March 31, 2021, and the date on which 
        the air carrier makes a certification to the Secretary pursuant 
        to subparagraph (D); and
            (D) certifies to the Secretary that such air carrier will--
                (i) refrain from conducting involuntary furloughs or 
            reducing pay rates or benefits until September 30, 2021, or 
            the date on which assistance provided under this section is 
            exhausted, whichever is later;
                (ii) refrain from purchasing an equity security of the 
            air carrier or the parent company of the air carrier that 
            is listed on a national securities exchange through 
            September 30, 2022;
                (iii) refrain from paying dividends, or making other 
            capital distributions, with respect to common stock (or 
            equivalent interest) of such air carrier through September 
            30, 2022;
                (iv) during the 2-year period beginning April 1, 2021, 
            and ending April 1, 2023, refrain from paying--

                    (I) any officer or employee of the air carrier 
                whose total compensation exceeded $425,000 in calendar 
                year 2019 (other than an employee whose compensation is 
                determined through an existing collective bargaining 
                agreement entered into prior to the date of enactment 
                of this Act)--

                        (aa) total compensation that exceeds, during 
                    any 12 consecutive months of such 2-year period, 
                    the total compensation received by the officer or 
                    employee from the air carrier in calendar year 
                    2019; or
                        (bb) severance pay or other benefits upon 
                    termination of employment with the air carrier 
                    which exceeds twice the maximum total compensation 
                    received by the officer or employee from the air 
                    carrier in calendar year 2019; and

                    (II) any officer or employee of the air carrier 
                whose total compensation exceeded $3,000,000 in 
                calendar year 2019 during any 12 consecutive months of 
                such period total compensation in excess of the sum 
                of--

                        (aa) $3,000,000; and
                        (bb) 50 percent of the excess over $3,000,000 
                    of the total compensation received by the officer 
                    or employee from the air carrier in calendar year 
                    2019.
        (5) the term ``eligible contractor'' means a contractor that--
            (A) received financial assistance pursuant to section 
        402(a)(2) of division N of the Consolidated Appropriations Act, 
        2021 (Public Law 116-260);
            (B) performs one or more of the functions described under 
        paragraph (2) as of March 31, 2021;
            (C) has not conducted involuntary furloughs or reduced pay 
        rates or benefits between March 31, 2021, and the date on which 
        the contractor makes a certification to the Secretary pursuant 
        to subparagraph (D); and
            (D) certifies to the Secretary that such contractor will--
                (i) refrain from conducting involuntary furloughs or 
            reducing pay rates or benefits until September 30, 2021, or 
            the date on which assistance provided under this section is 
            exhausted, whichever is later;
                (ii) refrain from purchasing an equity security of the 
            contractor or the parent company of the contractor that is 
            listed on a national securities exchange through September 
            30, 2022;
                (iii) refrain from paying dividends, or making other 
            capital distributions, with respect to common stock (or 
            equivalent interest) of the contractor through September 
            30, 2022;
                (iv) during the 2-year period beginning April 1, 2021, 
            and ending April 1, 2023, refrain from paying--

                    (I) any officer or employee of the contractor whose 
                total compensation exceeded $425,000 in calendar year 
                2019 (other than an employee whose compensation is 
                determined through an existing collective bargaining 
                agreement entered into prior to the date of enactment 
                of this Act)--

                        (aa) total compensation that exceeds, during 
                    any 12 consecutive months of such 2-year period, 
                    the total compensation received by the officer or 
                    employee from the contractor in calendar year 2019; 
                    or
                        (bb) severance pay or other benefits upon 
                    termination of employment with the contractor which 
                    exceeds twice the maximum total compensation 
                    received by the officer or employee from the 
                    contractor in calendar year 2019; and

                    (II) any officer or employee of the contractor 
                whose total compensation exceeded $3,000,000 in 
                calendar year 2019 during any 12 consecutive months of 
                such period total compensation in excess of the sum 
                of--

                        (aa) $3,000,000; and
                        (bb) 50 percent of the excess over $3,000,000 
                    of the total compensation received by the officer 
                    or employee from the contractor in calendar year 
                    2019.
        (6) the term ``Secretary'' means the Secretary of the Treasury.
    (b) Payroll Support Grants.--
        (1) In general.--The Secretary shall make available to eligible 
    air carriers and eligible contractors, financial assistance 
    exclusively for the continuation of payment of employee wages, 
    salaries, and benefits to--
            (A) eligible air carriers, in an aggregate amount of 
        $14,000,000,000; and
            (B) eligible contractors, in an aggregate amount of 
        $1,000,000,000.
        (2) Apportionments.--
            (A) In general.--The Secretary shall apportion funds to 
        eligible air carriers and eligible contractors in accordance 
        with the requirements of this section not later than April 15, 
        2021.
            (B) Eligible air carriers.--The Secretary shall apportion 
        funds made available under paragraph (1)(A) to each eligible 
        air carrier in the ratio that--
                (i) the amount received by the air carrier pursuant to 
            section 403(a) of division N of the Consolidated 
            Appropriations Act, 2021 (Public Law 116-260) bears to
                (ii) $15,000,000,000.
            (C) Eligible contractors.--The Secretary shall apportion, 
        to each eligible contractor, an amount equal to the total 
        amount such contractor received pursuant to section 403(a) of 
        division N of the Consolidated Appropriations Act, 2021 (Public 
        Law 116-260).
        (3) In general.--
            (A) Forms; terms and conditions.--The Secretary shall 
        provide financial assistance to an eligible air carrier or 
        eligible contractor under this section in the same form and on 
        the same terms and conditions as determined by pursuant to 
        section 403(b)(1)(A) of subtitle A of title IV of division N of 
        the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-
        260).
            (B) Procedures.--The Secretary shall publish streamlined 
        and expedited procedures not later than 5 days after the date 
        of enactment of this section for eligible air carriers and 
        eligible contractors to submit requests for financial 
        assistance under this section.
            (C) Deadline for immediate payroll assistance.--Not later 
        than 10 days after the date of enactment of this section, the 
        Secretary shall make initial payments to air carriers and 
        contractors that submit requests for financial assistance 
        approved by the Secretary.
        (4) Taxpayer protection.--The Secretary shall receive financial 
    instruments issued by recipients of financial assistance under this 
    section in the same form and amount, and under the same terms and 
    conditions, as determined by the Secretary under section 408 of 
    subtitle A of title IV of division N of the Consolidated 
    Appropriations Act, 2021 (Pub. L. No. 116-260).
        (5) Administrative expenses.--Of the amounts made available 
    under paragraph (1)(A), $10,000,000 shall be made available to the 
    Secretary for costs and administrative expenses associated with 
    providing financial assistance under this section.
    (c) Funding.--In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $15,000,000,000, to remain available until 
expended, to carry out this section.

         Subtitle D--Consumer Protection and Commerce Oversight

SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT 
CONSUMERS FROM POTENTIALLY DANGEROUS PRODUCTS RELATED TO COVID-19.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Consumer Product Safety Commission for 
fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $50,000,000, to remain available until September 30, 
2026, for the purposes described in subsection (b).
    (b) Purposes.--The funds made available in subsection (a) shall 
only be used for purposes of the Consumer Product Safety Commission 
to--
        (1) carry out the requirements in title XX of division FF of 
    the Consolidated Appropriations Act, 2021 (Public Law 116-260);
        (2) enhance targeting, surveillance, and screening of consumer 
    products, particularly COVID-19 products, entering the United 
    States at ports of entry, including ports of entry for de minimis 
    shipments;
        (3) enhance monitoring of internet websites for the offering 
    for sale of new and used violative consumer products, particularly 
    COVID-19 products, and coordination with retail and resale websites 
    to improve identification and elimination of listings of such 
    products;
        (4) increase awareness and communication particularly of COVID-
    19 product related risks and other consumer product safety 
    information; and
        (5) improve the Commission's data collection and analysis 
    system especially with a focus on consumer product safety risks 
    resulting from the COVID-19 pandemic to socially disadvantaged 
    individuals and other vulnerable populations.
    (c) Definitions.--In this section--
        (1) the term ``Commission'' means the Consumer Product Safety 
    Commission;
        (2) the term ``violative consumer products'' means consumer 
    products in violation of an applicable consumer product safety 
    standard under the Consumer Product Safety Act (15 U.S.C. 2051 et 
    seq.) or any similar rule, regulation, standard, or ban under any 
    other Act enforced by the Commission;
        (3) the term ``COVID-19 emergency period'' means the period 
    during which a public health emergency declared pursuant to section 
    319 of the Public Health Service Act (42 U.S.C. 247d) with respect 
    to the 2019 novel coronavirus (COVID-19), including under any 
    renewal of such declaration, is in effect; and
        (4) the term ``COVID-19 products'' means consumer products, as 
    defined by section 3(a)(5) of the Consumer Product Safety Act (15 
    U.S.C. 2052(a)(5)), whose risks have been significantly affected by 
    COVID-19 or whose sales have materially increased during the COVID-
    19 emergency period as a result of the COVID-19 pandemic.
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL 
CONNECTIONS AND DEVICES.
    (a) Regulations Required.--Not later than 60 days after the date of 
the enactment of this Act, the Commission shall promulgate regulations 
providing for the provision, from amounts made available from the 
Emergency Connectivity Fund, of support under paragraphs (1)(B) and (2) 
of section 254(h) of the Communications Act of 1934 (47 U.S.C. 254(h)) 
to an eligible school or library, for the purchase during a COVID-19 
emergency period of eligible equipment or advanced telecommunications 
and information services (or both), for use by--
        (1) in the case of a school, students and staff of the school 
    at locations that include locations other than the school; and
        (2) in the case of a library, patrons of the library at 
    locations that include locations other than the library.
    (b) Support Amount.--In providing support under the covered 
regulations, the Commission shall reimburse 100 percent of the costs 
associated with the eligible equipment, advanced telecommunications and 
information services, or eligible equipment and advanced 
telecommunications and information services, except that any 
reimbursement of a school or library for the costs associated with any 
eligible equipment may not exceed an amount that the Commission 
determines, with respect to the request by the school or library for 
the reimbursement, is reasonable.
    (c) Emergency Connectivity Fund.--
        (1) Establishment.--There is established in the Treasury of the 
    United States a fund to be known as the ``Emergency Connectivity 
    Fund''.
        (2) Appropriation.--In addition to amounts otherwise available, 
    there is appropriated to the Emergency Connectivity Fund for fiscal 
    year 2021, out of any money in the Treasury not otherwise 
    appropriated--
            (A) $7,171,000,000, to remain available until September 30, 
        2030, for--
                (i) the provision of support under the covered 
            regulations; and
                (ii) the Commission to adopt, and the Commission and 
            the Universal Service Administrative Company to administer, 
            the covered regulations; and
            (B) $1,000,000, to remain available until September 30, 
        2030, for the Inspector General of the Commission to conduct 
        oversight of support provided under the covered regulations.
        (3) Limitation.--Not more than 2 percent of the amount made 
    available under paragraph (2)(A) may be used for the purposes 
    described in clause (ii) of such paragraph.
        (4) Relationship to universal service contributions.--Support 
    provided under the covered regulations shall be provided from 
    amounts made available from the Emergency Connectivity Fund and not 
    from contributions under section 254(d) of the Communications Act 
    of 1934 (47 U.S.C. 254(d)).
    (d) Definitions.--In this section:
        (1) Advanced telecommunications and information services.--The 
    term ``advanced telecommunications and information services'' means 
    advanced telecommunications and information services, as such term 
    is used in section 254(h) of the Communications Act of 1934 (47 
    U.S.C. 254(h)).
        (2) Commission.--The term ``Commission'' means the Federal 
    Communications Commission.
        (3) Connected device.--The term ``connected device'' means a 
    laptop computer, tablet computer, or similar end-user device that 
    is capable of connecting to advanced telecommunications and 
    information services.
        (4) Covered regulations.--The term ``covered regulations'' 
    means the regulations promulgated under subsection (a).
        (5) COVID-19 emergency period.--The term ``COVID-19 emergency 
    period'' means a period that--
            (A) begins on the date of a determination by the Secretary 
        of Health and Human Services pursuant to section 319 of the 
        Public Health Service Act (42 U.S.C. 247d) that a public health 
        emergency exists as a result of COVID-19; and
            (B) ends on the June 30 that first occurs after the date 
        that is 1 year after the date on which such determination 
        (including any renewal thereof) terminates.
        (6) Eligible equipment.--The term ``eligible equipment'' means 
    the following:
            (A) Wi-Fi hotspots.
            (B) Modems.
            (C) Routers.
            (D) Devices that combine a modem and router.
            (E) Connected devices.
        (7) Eligible school or library.--The term ``eligible school or 
    library'' means an elementary school, secondary school, or library 
    (including a Tribal elementary school, Tribal secondary school, or 
    Tribal library) eligible for support under paragraphs (1)(B) and 
    (2) of section 254(h) of the Communications Act of 1934 (47 U.S.C. 
    254(h)).
        (8) Emergency connectivity fund.--The term ``Emergency 
    Connectivity Fund'' means the fund established under subsection 
    (c)(1).
        (9) Library.--The term ``library'' includes a library 
    consortium.
        (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking 
    protocol based on Institute of Electrical and Electronics Engineers 
    standard 802.11 (or any successor standard).
        (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a device 
    that is capable of--
            (A) receiving advanced telecommunications and information 
        services; and
            (B) sharing such services with a connected device through 
        the use of Wi-Fi.
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.
    In addition to amounts otherwise available, there is appropriated 
to the Office of the Inspector General of the Department of Commerce 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $3,000,000, to remain available until September 30, 2022, 
for oversight of activities supported with funds appropriated to the 
Department of Commerce to prevent, prepare for, and respond to COVID-
19.
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED WORK.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Federal Trade Commission for fiscal year 
2021, $30,400,000, to remain available until September 30, 2026, for 
the purposes described in subsection (b).
    (b) Purposes.--From the amount appropriated under subsection (a), 
the Federal Trade Commission shall use--
        (1) $4,400,000 to process and monitor consumer complaints 
    received into the Consumer Sentinel Network, including increased 
    complaints received regarding unfair or deceptive acts or practices 
    related to COVID-19;
        (2) $2,000,000 for consumer-related education, including in 
    connection with unfair or deceptive acts or practices related to 
    COVID-19; and
        (3) $24,000,000 to fund full-time employees of the Federal 
    Trade Commission to address unfair or deceptive acts or practices, 
    including those related to COVID-19.

                   Subtitle E--Science and Technology

SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.
    In addition to amounts otherwise made available, there are 
appropriated to the National Institute of Standards and Technology for 
fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $150,000,000, to remain available until September 30, 
2022, to fund awards for research, development, and testbeds to 
prevent, prepare for, and respond to coronavirus. None of the funds 
provided by this section shall be subject to cost share requirements.
SEC. 7502. NATIONAL SCIENCE FOUNDATION.
    In addition to amounts otherwise made available, there are 
appropriated to the National Science Foundation for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$600,000,000, to remain available until September 30, 2022, to fund or 
extend new and existing research grants, cooperative agreements, 
scholarships, fellowships, and apprenticeships, and related 
administrative expenses to prevent, prepare for, and respond to 
coronavirus.

            Subtitle F--Corporation for Public Broadcasting

SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING.
    In addition to amounts otherwise made available, there is 
appropriated to the Corporation for Public Broadcasting for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$175,000,000, to remain available until expended, to prevent, prepare 
for, and respond to coronavirus, including for fiscal stabilization 
grants to public telecommunications entities, as defined in section 397 
of the Communications Act of 1934 (47 U.S.C. 397), with no deduction 
for administrative or other costs of the Corporation, to maintain 
programming and services and preserve small and rural stations 
threatened by declines in non-Federal revenues.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.
    In addition to amounts otherwise made available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $272,000,000, to remain available until 
September 30, 2023, pursuant to sections 308, 310, 7101 through 7113, 
7701, and 7703 of title 38, United States Code.
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.
    In addition to amounts otherwise made available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $14,482,000,000, to remain available until 
September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of 
title 38, United States Code, of which not more than $4,000,000,000 
shall be available pursuant to section 1703 of title 38, United States 
Code for health care furnished through the Veterans Community Care 
program in sections 1703(c)(1) and 1703(c)(5) of such title.
SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.
    In addition to amounts otherwise made available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $100,000,000, to remain available until 
September 30, 2022, for the supply chain modernization initiative under 
sections 308, 310, and 7301(b) of title 38, United States Code.
SEC. 8004. FUNDING FOR STATE HOMES.
    In addition to amounts otherwise made available, there are 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated--
        (1) $500,000,000, to remain available until expended, for 
    allocation under sections 8131 through 8137 of title 38, United 
    States Code: and
        (2) $250,000,000, to remain available until September 30, 2022, 
    for a one-time only obligation and expenditure to existing State 
    extended care facilities for veterans in proportion to each State's 
    share of the total resident capacity in such facilities as of the 
    date of enactment of this Act where such capacity includes only 
    veterans on whose behalf the Department pays a per diem payment 
    pursuant to section 1741 or 1745 of title 38, United States Code.
SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE OF 
INSPECTOR GENERAL.
    In addition to amounts otherwise made available, there is 
appropriated to the Office of Inspector General of the Department of 
Veterans Affairs for fiscal year 2021, out of any money in the Treasury 
not otherwise appropriated, $10,000,000, to remain available until 
expended, for audits, investigations, and other oversight of projects 
and activities carried out with funds made available to the Department 
of Veterans Affairs.
SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM.
    (a) In General.--The Secretary of Veterans Affairs shall carry out 
a program under which the Secretary shall provide up to 12 months of 
retraining assistance to an eligible veteran for the pursuit of a 
covered program of education. Such retraining assistance shall be in 
addition to any other entitlement to educational assistance or benefits 
for which a veteran is, or has been, eligible.
    (b) Eligible Veterans.--
        (1) In general.--In this section, the term ``eligible veteran'' 
    means a veteran who--
            (A) as of the date of the receipt by the Department of 
        Veterans Affairs of an application for assistance under this 
        section, is at least 22 years of age but not more than 66 years 
        of age;
            (B) as of such date, is unemployed by reason of the covered 
        public health emergency, as certified by the veteran;
            (C) as of such date, is not eligible to receive educational 
        assistance under chapter 30, 31, 32, 33, or 35 of title 38, 
        United States Code, or chapter 1606 of title 10, United States 
        Code;
            (D) is not enrolled in any Federal or State jobs program;
            (E) is not in receipt of compensation for a service-
        connected disability rated totally disabling by reason of 
        unemployability; and
            (F) will not be in receipt of unemployment compensation (as 
        defined in section 85(b) of the Internal Revenue Code of 1986), 
        including any cash benefit received pursuant to subtitle A of 
        title II of division A of the CARES Act (Public Law 116-136), 
        as of the first day on which the veteran would receive a 
        housing stipend payment under this section.
        (2) Treatment of veterans who transfer entitlement.--For 
    purposes of paragraph (1)(C), a veteran who has transferred all of 
    the veteran's entitlement to educational assistance under section 
    3319 of title 38, United States Code, shall be considered to be a 
    veteran who is not eligible to receive educational assistance under 
    chapter 33 of such title.
        (3) Failure to complete.--A veteran who receives retraining 
    assistance under this section to pursue a program of education and 
    who fails to complete the program of education shall not be 
    eligible to receive additional assistance under this section.
    (c) Covered Programs of Education.--
        (1) In general.--For purposes of this section, a covered 
    program of education is a program of education (as such term is 
    defined in section 3452(b) of title 38, United States Code) for 
    training, pursued on a full-time or part-time basis--
            (A) that--
                (i) is approved under chapter 36 of such title;
                (ii) does not lead to a bachelors or graduate degree; 
            and
                (iii) is designed to provide training for a high-demand 
            occupation, as determined under paragraph (3); or
            (B) that is a high technology program of education offered 
        by a qualified provider, under the meaning given such terms in 
        section 116 of the Harry W. Colmery Veterans Educational 
        Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001 
        note).
        (2) Accredited programs.--In the case of an accredited program 
    of education, the program of education shall not be considered a 
    covered program of education under this section if the program has 
    received a show cause order from the accreditor of the program 
    during the five-year period preceding the date of the enactment of 
    this Act.
        (3) Determination of high-demand occupations.--In carrying out 
    this section, the Secretary shall use the list of high-demand 
    occupations compiled by the Commissioner of Labor Statistics.
        (4) Full-time defined.--For purposes of this subsection, the 
    term ``full-time'' has the meaning given such term under section 
    3688 of title 38, United States Code.
    (d) Amount of Assistance.--
        (1) Retraining assistance.--The Secretary of Veterans Affairs 
    shall provide to an eligible veteran pursuing a covered program of 
    education under the retraining assistance program under this 
    section an amount equal to the amount of educational assistance 
    payable under section 3313(c)(1)(A) of title 38, United States 
    Code, for each month the veteran pursues the covered program of 
    education. Such amount shall be payable directly to the educational 
    institution offering the covered program of education pursued by 
    the veteran as follows:
            (A) 50 percent of the total amount payable shall be paid 
        when the eligible veteran begins the program of education.
            (B) 25 percent of the total amount payable shall be paid 
        when the eligible veteran completes the program of education.
            (C) 25 percent of the total amount payable shall be paid 
        when the eligible veteran finds employment in a field related 
        to the program of education.
        (2) Failure to complete.--
            (A) Pro-rated payments.--In the case of a veteran who 
        pursues a covered program of education under the retraining 
        assistance program under this section, but who does not 
        complete the program of education, the Secretary shall pay to 
        the educational institution offering such program of education 
        a pro-rated amount based on the number of months the veteran 
        pursued the program of education in accordance with this 
        paragraph.
            (B) Payment otherwise due upon completion of program.--The 
        Secretary shall pay to the educational institution a pro-rated 
        amount under paragraph (1)(B) when the veteran provides notice 
        to the educational institution that the veteran no longer 
        intends to pursue the program of education.
            (C) Nonrecovery from veteran.--In the case of a veteran 
        referred to in subparagraph (A), the educational institution 
        may not seek payment from the veteran for any amount that would 
        have been payable under paragraph (1)(B) had the veteran 
        completed the program of education.
            (D) Payment due upon employment.--
                (i) Veterans who find employment.--In the case of a 
            veteran referred to in subparagraph (A) who finds 
            employment in a field related to the program of education 
            during the 180-day period beginning on the date on which 
            the veteran withdraws from the program of education, the 
            Secretary shall pay to the educational institution a pro-
            rated amount under paragraph (1)(C) when the veteran finds 
            such employment.
                (ii) Veterans who do not find employment.--In the case 
            of a veteran referred to in subparagraph (A) who does not 
            find employment in a field related to the program of 
            education during the 180-day period beginning on the date 
            on which the veteran withdraws from the program of 
            education--

                    (I) the Secretary shall not make a payment to the 
                educational institution under paragraph (1)(C); and
                    (II) the educational institution may not seek 
                payment from the veteran for any amount that would have 
                been payable under paragraph (1)(C) had the veteran 
                found employment during such 180-day period.

        (3) Housing stipend.--For each month that an eligible veteran 
    pursues a covered program of education under the retraining 
    assistance program under this section, the Secretary shall pay to 
    the veteran a monthly housing stipend in an amount equal to--
            (A) in the case of a covered program of education leading 
        to a degree, or a covered program of education not leading to a 
        degree, at an institution of higher learning (as that term is 
        defined in section 3452(f) of title 38, United States Code) 
        pursued on more than a half-time basis, the amount specified 
        under subsection (c)(1)(B) of section 3313 of title 38, United 
        States Code;
            (B) in the case of a covered program of education other 
        than a program of education leading to a degree at an 
        institution other than an institution of higher learning 
        pursued on more than a half-time basis, the amount specified 
        under subsection (g)(3)(A)(ii) of such section; or
            (C) in the case of a covered program of education pursued 
        on less than a half-time basis, or a covered program of 
        education pursued solely through distance learning on more than 
        a half-time basis, the amount specified under subsection 
        (c)(1)(B)(iii) of such section.
        (4) Failure to find employment.--The Secretary shall not make a 
    payment under paragraph (1)(C) with respect to an eligible veteran 
    who completes or fails to complete a program of education under the 
    retraining assistance program under this section if the veteran 
    fails to find employment in a field related to the program of 
    education within the 180-period beginning on the date on which the 
    veteran withdraws from or completes the program.
    (e) No Transferability.--Retraining assistance provided under this 
section may not be transferred to another individual.
    (f) Limitation.--Not more than 17,250 eligible veterans may receive 
retraining assistance under this section.
    (g) Termination.--No retraining assistance may be paid under this 
section after the date that is 21 months after the date of the 
enactment of this Act.
    (h) Funding.--In addition to amounts otherwise available there is 
appropriated to the Department of Veterans Affairs for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$386,000,000, to remain available until expended, to carry out this 
section.
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR VETERANS 
DURING EMERGENCY RELATING TO COVID-19.
    (a) In General.--The Secretary of Veterans Affairs--
        (1) shall provide for any copayment or other cost sharing with 
    respect to health care under the laws administered by the Secretary 
    received by a veteran during the period specified in subsection 
    (b); and
        (2) shall reimburse any veteran who paid a copayment or other 
    cost sharing for health care under the laws administered by the 
    Secretary received by a veteran during such period the amount paid 
    by the veteran.
    (b) Period Specified.--The period specified in this subsection is 
the period beginning on April 6, 2020, and ending on September 30, 
2021.
    (c) Funding.--In addition to amounts otherwise available, there is 
appropriated to the Secretary of Veterans Affairs for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$1,000,000,000, to remain available until expended, to carry out this 
section, except for health care furnished pursuant to section 
1703(c)(2)-(c)(4) of title 38, United States Code.
SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE LEAVE 
FUND.
    (a) Establishment; Appropriation.--There is established in the 
Treasury the Emergency Department of Veterans Affairs Employee Leave 
Fund (in this section referred to as the ``Fund''), to be administered 
by the Secretary of Veterans Affairs, for the purposes set forth in 
subsection (b). In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $80,000,000, which shall be deposited into the 
Fund and remain available through September 20, 2022.
    (b) Purpose.--Amounts in the Fund shall be available for payment to 
the Department of Veterans Affairs for the use of paid leave by any 
covered employee who is unable to work because the employee--
        (1) is subject to a Federal, State, or local quarantine or 
    isolation order related to COVID-19;
        (2) has been advised by a health care provider to self-
    quarantine due to concerns related to COVID-19;
        (3) is caring for an individual who is subject to such an order 
    or has been so advised;
        (4) is experiencing symptoms of COVID-19 and seeking a medical 
    diagnosis;
        (5) is caring for a son or daughter of such employee if the 
    school or place of care of the son or daughter has been closed, if 
    the school of such son or daughter requires or makes optional a 
    virtual learning instruction model or requires or makes optional a 
    hybrid of in-person and virtual learning instruction models, or the 
    child care provider of such son or daughter is unavailable, due to 
    COVID-19 precautions;
        (6) is experiencing any other substantially similar condition;
        (7) is caring for a family member with a mental or physical 
    disability or who is 55 years of age or older and incapable of 
    self-care, without regard to whether another individual other than 
    the employee is available to care for such family member, if the 
    place of care for such family member is closed or the direct care 
    provider is unavailable due to COVID-19; or
        (8) is obtaining immunization related to COVID-19 or to recover 
    from any injury, disability, illness, or condition related to such 
    immunization.
    (c) Limitations.--
        (1) Period of availability.--Paid leave under this section may 
    only be provided to and used by a covered employee during the 
    period beginning on the date of enactment of this Act and ending on 
    September 30, 2021.
        (2) Total hours; amount.--Paid leave under this section--
            (A) shall be provided to a covered employee in an amount 
        not to exceed 600 hours of paid leave for each full-time 
        employee, and in the case of a part-time employee, employee on 
        an uncommon tour of duty, or employee with a seasonal work 
        schedule, in an amount not to exceed the proportional 
        equivalent of 600 hours to the extent amounts in the Fund 
        remain available for reimbursement;
            (B) shall be paid at the same hourly rate as other leave 
        payments; and
            (C) may not be provided to a covered employee if the leave 
        would result in payments greater than $2,800 in aggregate for 
        any biweekly pay period for a full-time employee, or a 
        proportionally equivalent biweekly limit for a part-time 
        employee.
        (3) Relationship to other leave.--Paid leave under this 
    section--
            (A) is in addition to any other leave provided to a covered 
        employee; and
            (B) may not be used by a covered employee concurrently with 
        any other paid leave.
        (4) Calculation of retirement benefit.--Any paid leave provided 
    to a covered employee under this section shall reduce the total 
    service used to calculate any Federal civilian retirement benefit.
    (d) Covered Employee Defined.--In this section, the term ``covered 
employee'' means an employee of the Department of Veterans Affairs 
appointed under chapter 74 of title 38, United States Code.

                     TITLE IX--COMMITTEE ON FINANCE
           Subtitle A--Crisis Support for Unemployed Workers

         PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.
    (a) In General.--Section 2102(c) of the CARES Act (15 U.S.C. 
9021(c)) is amended--
        (1) in paragraph (1)--
            (A) by striking ``paragraphs (2) and (3)'' and inserting 
        ``paragraph (2)''; and
            (B) in subparagraph (A)(ii), by striking ``March 14, 2021'' 
        and inserting ``September 6, 2021''; and
        (2) by striking paragraph (3) and redesignating paragraph (4) 
    as paragraph (3).
    (b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act 
(15 U.S.C. 9021(c)(2)) is amended--
        (1) by striking ``50 weeks'' and inserting ``79 weeks''; and
        (2) by striking ``50-week period'' and inserting ``79-week 
    period''.
    (c) Hold Harmless for Proper Administration.--In the case of an 
individual who is eligible to receive pandemic unemployment assistance 
under section 2102 of the CARES Act (15 U.S.C. 9021) as of the day 
before the date of enactment of this Act and on the date of enactment 
of this Act becomes eligible for pandemic emergency unemployment 
compensation under section 2107 of the CARES Act (15 U.S.C. 9025) by 
reason of the amendments made by section 9016(b) of this title, any 
payment of pandemic unemployment assistance under such section 2102 
made after the date of enactment of this Act to such individual during 
an appropriate period of time, as determined by the Secretary of Labor, 
that should have been made under such section 2107 shall not be 
considered to be an overpayment of assistance under such section 2102, 
except that an individual may not receive payment for assistance under 
section 2102 and a payment for assistance under section 2107 for the 
same week of unemployment.
    (d) Effective Date.--The amendments made by subsections (a) and (b) 
shall apply as if included in the enactment of the CARES Act (Public 
Law 116-136), except that no amount shall be payable by virtue of such 
amendments with respect to any week of unemployment ending on or before 
March 14, 2021.
SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL 
ENTITIES AND NONPROFIT ORGANIZATIONS.
    (a) In General.--Section 903(i)(1)(D) of the Social Security Act 
(42 U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and 
inserting ``September 6, 2021''.
    (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such 
Act (42 U.S.C. 1103(i)(1)(B)) is amended--
        (1) in the first sentence, by inserting ``and except as 
    otherwise provided in this subparagraph'' after ``as determined by 
    the Secretary of Labor''; and
        (2) by inserting after the first sentence the following: ``With 
    respect to the amounts of such compensation paid for weeks of 
    unemployment beginning after March 31, 2021, and ending on or 
    before September 6, 2021, the preceding sentence shall be applied 
    by substituting `75 percent' for `one-half'.''.
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.
    (a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C. 
9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting 
``September 6, 2021''.
    (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C. 
9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and 
inserting ``September 6, 2021''.
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF 
COMPENSABLE REGULAR UNEMPLOYMENT FOR STATES WITH NO WAITING WEEK.
    (a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C. 
9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting 
``September 6, 2021''.
    (b) Full Reimbursement.--Paragraph (3) of section 2105(c) of such 
Act (15 U.S.C. 9024(c)) is repealed and such section shall be applied 
to weeks of unemployment to which an agreement under section 2105 of 
such Act applies as if such paragraph had not been enacted. In 
implementing the preceding sentence, a State may, if necessary, reenter 
the agreement with the Secretary under section 2105 of such Act, and 
retroactively pay for the first week of regular compensation without a 
waiting week consistent with State law (including a waiver of State 
law) and receive full reimbursement for weeks of unemployment that 
ended after December 31, 2020.
SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.
    If a State modifies its unemployment compensation law and policies, 
subject to the succeeding sentence, with respect to personnel standards 
on a merit basis on an emergency temporary basis as needed to respond 
to the spread of COVID-19, such modifications shall be disregarded for 
the purposes of applying section 303 of the Social Security Act and 
section 3304 of the Internal Revenue Code of 1986 to such State law. 
Such modifications shall only apply through September 6, 2021, and 
shall be limited to engaging of temporary staff, rehiring of retirees 
or former employees on a non-competitive basis, and other temporary 
actions to quickly process applications and claims.
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION.
    (a) In General.--Section 2107(g) of the CARES Act (15 U.S.C. 
9025(g)) is amended to read as follows:
    ``(g) Applicability.--An agreement entered into under this section 
shall apply to weeks of unemployment--
        ``(1) beginning after the date on which such agreement is 
    entered into; and
        ``(2) ending on or before September 6, 2021.''.
    (b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act 
(15 U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting 
``53''.
    (c) Coordination of Pandemic Emergency Unemployment Compensation 
With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15 
U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that 
includes the date of enactment of the American Rescue Plan Act of 2021 
(without regard to the amendments made by subsections (a) and (b) of 
section 9016 of such Act)'' after ``2020)''.
    (d) Special Rule for Extended Compensation.--Section 2107(a)(8) of 
such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12, 
2021'' and inserting ``September 6, 2021''.
    (e) Effective Date.--The amendments made by this section shall 
apply as if included in the enactment of the CARES Act (Public Law 116-
136), except that no amount shall be payable by virtue of such 
amendments with respect to any week of unemployment ending on or before 
March 14, 2021.
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION 
PAYMENTS IN STATES WITH PROGRAMS IN LAW.
    Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is 
amended by striking ``March 14, 2021'' and inserting ``September 6, 
2021''.
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION 
AGREEMENTS FOR STATES WITHOUT PROGRAMS IN LAW.
    Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is 
amended by striking ``March 14, 2021'' and inserting ``September 6, 
2021''.

           PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.
    Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C. 
1322(b)(10)(A)) is amended by striking ``March 14, 2021'' and inserting 
``September 6, 2021''.
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT 
COMPENSATION.
    (a) In General.--Section 4105 of the Families First Coronavirus 
Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14, 
2021'' each place it appears and inserting ``September 6, 2021''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply as if included in the enactment of the Families First Coronavirus 
Response Act (Public Law 116-127).

PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE 
                                PAYMENT

SEC. 9031. FUNDING FOR ADMINISTRATION.
    In addition to amounts otherwise available, there is appropriated 
to the Employment and Training Administration of the Department of 
Labor for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $8,000,000, to remain available until expended, 
for necessary expenses to carry out Federal activities relating to the 
administration of unemployment compensation programs.
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY 
PAYMENT TO ELIGIBLE WORKERS.
    Subtitle A of title II of division A of the CARES Act (Public Law 
116-136) is amended by adding at the end the following:
``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY 
PAYMENT TO ELIGIBLE WORKERS.
    ``(a) In General.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Labor for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$2,000,000,000, to remain available until expended, to detect and 
prevent fraud, promote equitable access, and ensure the timely payment 
of benefits with respect to unemployment compensation programs, 
including programs extended under subtitle A of title IX of the 
American Rescue Plan Act of 2021.
    ``(b) Use of Funds.--Amounts made available under subsection (a) 
may be used--
        ``(1) for Federal administrative costs related to the purposes 
    described in subsection (a);
        ``(2) for systemwide infrastructure investment and development 
    related to such purposes; and
        ``(3) to make grants to States or territories administering 
    unemployment compensation programs described in subsection (a) 
    (including territories administering the Pandemic Unemployment 
    Assistance program under section 2102) for such purposes, including 
    the establishment of procedures or the building of infrastructure 
    to verify or validate identity, implement Federal guidance 
    regarding fraud detection and prevention, and accelerate claims 
    processing or process claims backlogs due to the pandemic.
    ``(c) Restrictions on Grants to States and Territories.--As a 
condition of receiving a grant under subsection (b)(3), the Secretary 
may require that a State or territory receiving such a grant shall--
        ``(1) use such program integrity tools as the Secretary may 
    specify; and
        ``(2) as directed by the Secretary, conduct user accessibility 
    testing on any new system developed by the Secretary pursuant to 
    subsection (b)(2).''.

                        PART 4--OTHER PROVISIONS

SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF 
NONCORPORATE TAXPAYERS.
    (a) In General.--Section 461(l)(1) of the Internal Revenue Code of 
1986 is amended by striking ``January 1, 2026'' each place it appears 
and inserting ``January 1, 2027''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION.
    (a) In General.--Section 85 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(c) Special Rule for 2020.--
        ``(1) In general.--In the case of any taxable year beginning in 
    2020, if the adjusted gross income of the taxpayer for such taxable 
    year is less than $150,000, the gross income of such taxpayer shall 
    not include so much of the unemployment compensation received by 
    such taxpayer (or, in the case of a joint return, received by each 
    spouse) as does not exceed $10,200.
        ``(2) Application.--For purposes of paragraph (1), the adjusted 
    gross income of the taxpayer shall be determined--
            ``(A) after application of sections 86, 135, 137, 219, 221, 
        222, and 469, and
            ``(B) without regard to this section.''.
    (b) Conforming Amendments.--
        (1) Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is 
    amended by inserting ``85(c),'' before ``86''.
        (2) Section 86(b)(2)(A) of such Code is amended by inserting 
    ``85(c),'' before ``135''.
        (3) Section 135(c)(4)(A) of such Code is amended by inserting 
    ``85(c),'' before ``137''.
        (4) Section 137(b)(3)(A) of such Code is amended by inserting 
    ``85(c)'' before ``221''.
        (5) Section 219(g)(3)(A)(ii) of such Code is amended by 
    inserting ``85(c),'' before ``135''.
        (6) Section 221(b)(2)(C)(i) of such Code is amended by 
    inserting ``85(c)'' before ``911''.
        (7) Section 222(b)(2)(C)(i) of such Code, as in effect before 
    date of enactment of the Taxpayer Certainty and Disaster Tax Relief 
    Act of 2020, is amended by inserting ``85(c)'' before ``911''.
        (8) Section 469(i)(3)(E)(ii) of such Code is amended by 
    striking ``135 and 137'' and inserting ``85(c), 135, and 137''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

  Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING 
PROGRAMS.
    Effective 1 day after the date of enactment of this Act, title V of 
the Social Security Act (42 U.S.C. 701-713) is amended by inserting 
after section 511 the following:
``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING 
PROGRAMS.
    ``(a) Supplemental Appropriation.--In addition to amounts otherwise 
appropriated, out of any money in the Treasury of the United States not 
otherwise appropriated, there are appropriated to the Secretary 
$150,000,000, to remain available through September 30, 2022, to enable 
eligible entities to conduct programs in accordance with section 511 
and subsection (c) of this section.
    ``(b) Eligibility for Funds.--To be eligible to receive funds made 
available by subsection (a) of this section, an entity shall--
        ``(1) as of the date of the enactment of this section, be 
    conducting a program under section 511;
        ``(2) ensure the modification of grants, contracts, and other 
    agreements, as applicable, executed under section 511 under which 
    the program is conducted as are necessary to provide that, during 
    the period that begins with the date of the enactment of this 
    section and ends with the end of the 2nd succeeding fiscal year 
    after the funds are awarded, the entity shall--
            ``(A) not reduce funding for, or staffing levels of, the 
        program on account of reduced enrollment in the program; and
            ``(B) when using funds to provide emergency supplies to 
        eligible families receiving grant services under section 511, 
        ensure coordination with local diaper banks to the extent 
        practicable; and
        ``(3) reaffirm that, in conducting the program, the entity will 
    focus on priority populations (as defined in section 511(d)(4)).
    ``(c) Uses of Funds.--An entity to which funds are provided under 
this section shall use the funds--
        ``(1) to serve families with home visits or with virtual 
    visits, that may be conducted by the use of electronic information 
    and telecommunications technologies, in a service delivery model 
    described in section 511(d)(3)(A);
        ``(2) to pay hazard pay or other additional staff costs 
    associated with providing home visits or administration for 
    programs funded under section 511;
        ``(3) to train home visitors employed by the entity in 
    conducting a virtual home visit and in emergency preparedness and 
    response planning for families served, and may include training on 
    how to safely conduct intimate partner violence screenings, and 
    training on safety and planning for families served to support the 
    family outcome improvements listed in section 511(d)(2)(B);
        ``(4) for the acquisition by families served by programs under 
    section 511 of such technological means as are needed to conduct 
    and support a virtual home visit;
        ``(5) to provide emergency supplies (such as diapers and 
    diapering supplies including diaper wipes and diaper cream, 
    necessary to ensure that a child using a diaper is properly cleaned 
    and protected from diaper rash, formula, food, water, hand soap and 
    hand sanitizer) to an eligible family (as defined in section 
    511(k)(2));
        ``(6) to coordinate with and provide reimbursement for supplies 
    to diaper banks when using such entities to provide emergency 
    supplies specified in paragraph (5); or
        ``(7) to provide prepaid grocery cards to an eligible family 
    (as defined in section 511(k)(2)) participating in the maternal, 
    infant, and early childhood home visiting program under section 511 
    for the purpose of enabling the family to meet the emergency needs 
    of the family.''.

       Subtitle C--Emergency Assistance to Children and Families

SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.
    Section 403 of the Social Security Act (42 U.S.C. 603) is amended 
by adding at the end the following:
    ``(c) Pandemic Emergency Assistance.--
        ``(1) Appropriation.--In addition to amounts otherwise 
    available, there is appropriated for fiscal year 2021, out of any 
    money in the Treasury of the United States not otherwise 
    appropriated, $1,000,000,000, to remain available until expended, 
    to carry out this subsection.
        ``(2) Reservation of funds for technical assistance.--Of the 
    amount specified in paragraph (1), the Secretary shall reserve 
    $2,000,000 for administrative expenses and the provision of 
    technical assistance to States and Indian tribes with respect to 
    the use of funds provided under this subsection.
        ``(3) Allotments.--
            ``(A) 50 states and the district of columbia.--
                ``(i) Total amount to be allotted.--The Secretary shall 
            allot a total of 92.5 percent of the amount specified in 
            paragraph (1) that is not reserved under paragraph (2) 
            among the States that are not a territory and that are 
            operating a program funded under this part, in accordance 
            with clause (ii) of this subparagraph.
                ``(ii) Allotment formula.--The Secretary shall allot to 
            each such State the sum of the following percentages of the 
            total amount described in clause (i):

                    ``(I) 50 percent, multiplied by--

                        ``(aa) the population of children in the State, 
                    determined on the basis of the most recent 
                    population estimates as determined by the Bureau of 
                    the Census; divided by
                        ``(bb) the total population of children in the 
                    States that are not territories, as so determined; 
                    plus

                    ``(II) 50 percent, multiplied by--

                        ``(aa) the total amount expended by the State 
                    for basic assistance, non-recurrent short term 
                    benefits, and emergency assistance in fiscal year 
                    2019, as reported by the State under section 411; 
                    divided by
                        ``(bb) the total amount expended by the States 
                    that are not territories for basic assistance, non-
                    recurrent short term benefits, and emergency 
                    assistance in fiscal year 2019, as so reported by 
                    the States.
            ``(B) Territories and indian tribes.--The Secretary shall 
        allot among the territories and Indian tribes otherwise 
        eligible for a grant under this part such portions of 7.5 
        percent of the amount specified in paragraph (1) that are not 
        reserved under paragraph (2) as the Secretary deems appropriate 
        based on the needs of the territory or Indian tribe involved.
            ``(C) Expenditure commitment requirement.--To receive the 
        full amount of funding payable under this subsection, a State 
        or Indian tribe shall inform the Secretary as to whether it 
        intends to use all of its allotment under this paragraph and 
        provide that information--
                ``(i) in the case of a State that is not a territory, 
            within 45 days after the date of the enactment of this 
            subsection; or
                ``(ii) in the case of a territory or an Indian tribe, 
            within 90 days after such date of enactment.
        ``(4) Grants.--
            ``(A) In general.--The Secretary shall provide funds to 
        each State and Indian tribe to which an amount is allotted 
        under paragraph (3), from the amount so allotted.
            ``(B) Treatment of unused funds.--
                ``(i) Reallotment.--The Secretary shall reallot in 
            accordance with paragraph (3) all funds provided to any 
            State or Indian tribe under this subsection that are 
            unused, among the other States and Indian tribes eligible 
            for funds under this subsection. For purposes of paragraph 
            (3), the Secretary shall treat the funds as if included in 
            the amount specified in paragraph (1).
                ``(ii) Provision.--The Secretary shall provide funds to 
            each such other State or Indian tribe in an amount equal to 
            the amount so reallotted.
        ``(5) Recipient of funds provided for territories.--In the case 
    of a territory not operating a program funded under this part, the 
    Secretary shall provide the funds required to be provided to the 
    territory under this subsection, to the agency that administers the 
    bulk of local human services programs in the territory.
        ``(6) Use of funds.--
            ``(A) In general.--A State or Indian tribe to which funds 
        are provided under this subsection may use the funds only for 
        non-recurrent short term benefits, whether in the form of cash 
        or in other forms.
            ``(B) Limitation on use for administrative expenses.--A 
        State to which funds are provided under this subsection shall 
        not expend more than 15 percent of the funds for administrative 
        purposes.
            ``(C) Nonsupplantation.--Funds provided under this 
        subsection shall be used to supplement and not supplant other 
        Federal, State, or tribal funds for services and activities 
        that promote the purposes of this part.
            ``(D) Expenditure deadline.--
                ``(i) In general.--Except as provided in clause (ii), a 
            State or Indian tribe to which funds are provided under 
            this subsection shall expend the funds not later than the 
            end of fiscal year 2022.
                ``(ii) Exception for reallotted funds.--A State or 
            Indian tribe to which funds are provided under paragraph 
            (4)(B) shall expend the funds within 12 months after 
            receipt.
        ``(7) Suspension of territory spending cap.--Section 1108 shall 
    not apply with respect to any funds provided under this subsection.
        ``(8) Definitions.--In this subsection:
            ``(A) Applicable period.--The term `applicable period' 
        means the period that begins with April 1, 2021, and ends with 
        September 30, 2022.
            ``(B) Non-recurrent short term benefits.--The term `non-
        recurrent short term benefits' has the meaning given the term 
        in OMB approved Form ACF-196R, published on July 31, 2014.
            ``(C) State.--The term `State' means the 50 States of the 
        United States, the District of Columbia, and the territories.
            ``(D) Territory.--The term `territory' means the 
        Commonwealth of Puerto Rico, the United States Virgin Islands, 
        Guam, American Samoa, and the Commonwealth of the Northern 
        Mariana Islands.''.

            Subtitle D--Elder Justice and Support Guarantee

SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES 
PROGRAMS.
    Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
1397h) is amended by adding at the end the following:
``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES 
PROGRAMS.
    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $276,000,000, to remain available 
until expended, to carry out the programs described in subtitle B.
    ``(b) Use of Funds.--Of the amounts made available by subsection 
(a)--
        ``(1) $88,000,000 shall be made available to carry out the 
    programs described in subtitle B in fiscal year 2021, of which not 
    less than an amount equal to $100,0000,000 minus the amount 
    previously provided in fiscal year 2021 to carry out section 
    2042(b) shall be made available to carry out such section; and
        ``(2) $188,000,000 shall be made available to carry out the 
    programs described in subtitle B in fiscal year 2022, of which not 
    less than $100,000,000 shall be for activities described in section 
    2042(b).''.

Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED NURSING 
FACILITIES THROUGH CONTRACTS WITH QUALITY IMPROVEMENT ORGANIZATIONS.
    Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is 
amended--
        (1) by striking ``The Secretary'' and inserting ``(1) The 
    Secretary''; and
        (2) by adding at the end the following new paragraph:
    ``(2) In addition to any funds otherwise available, there are 
appropriated to the Secretary, out of any monies in the Treasury not 
otherwise obligated, $200,000,000, to remain available until expended, 
for purposes of requiring multiple organizations described in paragraph 
(1) to provide to skilled nursing facilities (as defined in section 
1819(a)), infection control and vaccination uptake support relating to 
the prevention or mitigation of COVID-19, as determined appropriate by 
the Secretary.''.
SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN 
SKILLED NURSING FACILITIES.
    Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is 
amended by adding at the end the following new subsection:
    ``(k) Funding for Strike Teams.--In addition to amounts otherwise 
available, there is appropriated to the Secretary, out of any monies in 
the Treasury not otherwise appropriated, $250,000,000, to remain 
available until expended, for purposes of allocating such amount among 
the States (including the District of Columbia and each territory of 
the United States) for such a State to establish and implement a strike 
team that will be deployed to a skilled nursing facility in the State 
with diagnosed or suspected cases of COVID-19 among residents or staff 
for the purposes of assisting with clinical care, infection control, or 
staffing during the emergency period described in section 1135(g)(1)(B) 
and the 1-year period immediately following the end of such emergency 
period.''.

           Subtitle F--Preserving Health Benefits for Workers

SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.
    (a) Premium Assistance for Cobra Continuation Coverage for 
Individuals and Their Families.--
        (1) Provision of premium assistance.--
            (A) Reduction of premiums payable.--In the case of any 
        premium for a period of coverage during the period beginning on 
        the first day of the first month beginning after the date of 
        the enactment of this Act, and ending on September 30, 2021, 
        for COBRA continuation coverage with respect to any assistance 
        eligible individual described in paragraph (3), such individual 
        shall be treated for purposes of any COBRA continuation 
        provision as having paid in full the amount of such premium.
            (B) Plan enrollment option.--
                (i) In general.--Solely for purposes of this 
            subsection, the COBRA continuation provisions shall be 
            applied such that any assistance eligible individual who is 
            enrolled in a group health plan offered by a plan sponsor 
            may, not later than 90 days after the date of notice of the 
            plan enrollment option described in this subparagraph, 
            elect to enroll in coverage under a plan offered by such 
            plan sponsor that is different than coverage under the plan 
            in which such individual was enrolled at the time, in the 
            case of any assistance eligible individual described in 
            paragraph (3), the qualifying event specified in section 
            603(2) of the Employee Retirement Income Security Act of 
            1974, section 4980B(f)(3)(B) of the Internal Revenue Code 
            of 1986, or section 2203(2) of the Public Health Service 
            Act, except for the voluntary termination of such 
            individual's employment by such individual, occurred, and 
            such coverage shall be treated as COBRA continuation 
            coverage for purposes of the applicable COBRA continuation 
            coverage provision.
                (ii) Requirements.--Any assistance eligible individual 
            may elect to enroll in different coverage as described in 
            clause (i) only if--

                    (I) the employer involved has made a determination 
                that such employer will permit such assistance eligible 
                individual to enroll in different coverage as provided 
                under this subparagraph;
                    (II) the premium for such different coverage does 
                not exceed the premium for coverage in which such 
                individual was enrolled at the time such qualifying 
                event occurred;
                    (III) the different coverage in which the 
                individual elects to enroll is coverage that is also 
                offered to similarly situated active employees of the 
                employer at the time at which such election is made; 
                and
                    (IV) the different coverage in which the individual 
                elects to enroll is not--

                        (aa) coverage that provides only excepted 
                    benefits as defined in section 9832(c) of the 
                    Internal Revenue Code of 1986, section 733(c) of 
                    the Employee Retirement Income Security Act of 
                    1974, and section 2791(c) of the Public Health 
                    Service Act;
                        (bb) a qualified small employer health 
                    reimbursement arrangement (as defined in section 
                    9831(d)(2) of the Internal Revenue Code of 1986); 
                    or
                        (cc) a flexible spending arrangement (as 
                    defined in section 106(c)(2) of the Internal 
                    Revenue Code of 1986).
        (2) Limitation of period of premium assistance.--
            (A) Eligibility for additional coverage.--Paragraph (1)(A) 
        shall not apply with respect to any assistance eligible 
        individual described in paragraph (3) for months of coverage 
        beginning on or after the earlier of--
                (i) the first date that such individual is eligible for 
            coverage under any other group health plan (other than 
            coverage consisting of only excepted benefits (as defined 
            in section 9832(c) of the Internal Revenue Code of 1986, 
            section 733(c) of the Employee Retirement Income Security 
            Act of 1974, and section 2791(c) of the Public Health 
            Service Act), coverage under a flexible spending 
            arrangement (as defined in section 106(c)(2) of the 
            Internal Revenue Code of 1986), coverage under a qualified 
            small employer health reimbursement arrangement (as defined 
            in section 9831(d)(2) of the Internal Revenue Code of 
            1986)), or eligible for benefits under the Medicare program 
            under title XVIII of the Social Security Act; or
                (ii) the earlier of--

                    (I) the date following the expiration of the 
                maximum period of continuation coverage required under 
                the applicable COBRA continuation coverage provision; 
                or
                    (II) the date following the expiration of the 
                period of continuation coverage allowed under paragraph 
                (4)(B)(ii).

            (B) Notification requirement.--Any assistance eligible 
        individual shall notify the group health plan with respect to 
        which paragraph (1)(A) applies if such paragraph ceases to 
        apply by reason of clause (i) of subparagraph (A) (as 
        applicable). Such notice shall be provided to the group health 
        plan in such time and manner as may be specified by the 
        Secretary of Labor.
        (3) Assistance eligible individual.--For purposes of this 
    section, the term ``assistance eligible individual'' means, with 
    respect to a period of coverage during the period beginning on the 
    first day of the first month beginning after the date of the 
    enactment of this Act, and ending on September 30, 2021, any 
    individual that is a qualified beneficiary who--
            (A) is eligible for COBRA continuation coverage by reason 
        of a qualifying event specified in section 603(2) of the 
        Employee Retirement Income Security Act of 1974, section 
        4980B(f)(3)(B) of the Internal Revenue Code of 1986, or section 
        2203(2) of the Public Health Service Act, except for the 
        voluntary termination of such individual's employment by such 
        individual; and
            (B) elects such coverage.
        (4) Extension of election period and effect on coverage.--
            (A) In general.--For purposes of applying section 605(a) of 
        the Employee Retirement Income Security Act of 1974, section 
        4980B(f)(5)(A) of the Internal Revenue Code of 1986, and 
        section 2205(a) of the Public Health Service Act, in the case 
        of--
                (i) an individual who does not have an election of 
            COBRA continuation coverage in effect on the first day of 
            the first month beginning after the date of the enactment 
            of this Act but who would be an assistance eligible 
            individual described in paragraph (3) if such election were 
            so in effect; or
                (ii) an individual who elected COBRA continuation 
            coverage and discontinued from such coverage before the 
            first day of the first month beginning after the date of 
            the enactment of this Act,
        such individual may elect the COBRA continuation coverage under 
        the COBRA continuation coverage provisions containing such 
        provisions during the period beginning on the first day of the 
        first month beginning after the date of the enactment of this 
        Act and ending 60 days after the date on which the notification 
        required under paragraph (5)(C) is provided to such individual.
            (B) Commencement of cobra continuation coverage.--Any COBRA 
        continuation coverage elected by a qualified beneficiary during 
        an extended election period under subparagraph (A)--
                (i) shall commence (including for purposes of applying 
            the treatment of premium payments under paragraph (1)(A) 
            and any cost-sharing requirements for items and services 
            under a group health plan) with the first period of 
            coverage beginning on or after the first day of the first 
            month beginning after the date of the enactment of this 
            Act, and
                (ii) shall not extend beyond the period of COBRA 
            continuation coverage that would have been required under 
            the applicable COBRA continuation coverage provision if the 
            coverage had been elected as required under such provision 
            or had not been discontinued.
        (5) Notices to individuals.--
            (A) General notice.--
                (i) In general.--In the case of notices provided under 
            section 606(a)(4) of the Employee Retirement Income 
            Security Act of 1974 (29 U.S.C. 1166(4)), section 
            4980B(f)(6)(D) of the Internal Revenue Code of 1986, or 
            section 2206(4) of the Public Health Service Act (42 U.S.C. 
            300bb-6(4)), with respect to individuals who, during the 
            period described in paragraph (3), become entitled to elect 
            COBRA continuation coverage, the requirements of such 
            provisions shall not be treated as met unless such notices 
            include an additional written notification to the recipient 
            in clear and understandable language of--

                    (I) the availability of premium assistance with 
                respect to such coverage under this subsection; and
                    (II) the option to enroll in different coverage if 
                the employer permits assistance eligible individuals 
                described in paragraph (3) to elect enrollment in 
                different coverage (as described in paragraph (1)(B)).

                (ii) Alternative notice.--In the case of COBRA 
            continuation coverage to which the notice provision under 
            such sections does not apply, the Secretary of Labor, in 
            consultation with the Secretary of the Treasury and the 
            Secretary of Health and Human Services, shall, in 
            consultation with administrators of the group health plans 
            (or other entities) that provide or administer the COBRA 
            continuation coverage involved, provide rules requiring the 
            provision of such notice.
                (iii) Form.--The requirement of the additional 
            notification under this subparagraph may be met by 
            amendment of existing notice forms or by inclusion of a 
            separate document with the notice otherwise required.
            (B) Specific requirements.--Each additional notification 
        under subparagraph (A) shall include--
                (i) the forms necessary for establishing eligibility 
            for premium assistance under this subsection;
                (ii) the name, address, and telephone number necessary 
            to contact the plan administrator and any other person 
            maintaining relevant information in connection with such 
            premium assistance;
                (iii) a description of the extended election period 
            provided for in paragraph (4)(A);
                (iv) a description of the obligation of the qualified 
            beneficiary under paragraph (2)(B) and the penalty provided 
            under section 6720C of the Internal Revenue Code of 1986 
            for failure to carry out the obligation;
                (v) a description, displayed in a prominent manner, of 
            the qualified beneficiary's right to a subsidized premium 
            and any conditions on entitlement to the subsidized 
            premium; and
                (vi) a description of the option of the qualified 
            beneficiary to enroll in different coverage if the employer 
            permits such beneficiary to elect to enroll in such 
            different coverage under paragraph (1)(B).
            (C) Notice in connection with extended election periods.--
        In the case of any assistance eligible individual described in 
        paragraph (3) (or any individual described in paragraph (4)(A)) 
        who became entitled to elect COBRA continuation coverage before 
        the first day of the first month beginning after the date of 
        the enactment of this Act, the administrator of the applicable 
        group health plan (or other entity) shall provide (within 60 
        days after such first day of such first month) for the 
        additional notification required to be provided under 
        subparagraph (A) and failure to provide such notice shall be 
        treated as a failure to meet the notice requirements under the 
        applicable COBRA continuation provision.
            (D) Model notices.--Not later than 30 days after the date 
        of enactment of this Act, with respect to any assistance 
        eligible individual described in paragraph (3), the Secretary 
        of Labor, in consultation with the Secretary of the Treasury 
        and the Secretary of Health and Human Services, shall prescribe 
        models for the additional notification required under this 
        paragraph.
        (6) Notice of expiration of period of premium assistance.--
            (A) In general.--With respect to any assistance eligible 
        individual, subject to subparagraph (B), the requirements of 
        section 606(a)(4) of the Employee Retirement Income Security 
        Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of the 
        Internal Revenue Code of 1986, or section 2206(4) of the Public 
        Health Service Act (42 U.S.C. 300bb-6(4)), shall not be treated 
        as met unless the plan administrator of the individual, during 
        the period specified under subparagraph (C), provides to such 
        individual a written notice in clear and understandable 
        language--
                (i) that the premium assistance for such individual 
            will expire soon and the prominent identification of the 
            date of such expiration; and
                (ii) that such individual may be eligible for coverage 
            without any premium assistance through--

                    (I) COBRA continuation coverage; or
                    (II) coverage under a group health plan.

            (B) Exception.--The requirement for the group health plan 
        administrator to provide the written notice under subparagraph 
        (A) shall be waived if the premium assistance for such 
        individual expires pursuant to clause (i) of paragraph (2)(A).
            (C) Period specified.--For purposes of subparagraph (A), 
        the period specified in this subparagraph is, with respect to 
        the date of expiration of premium assistance for any assistance 
        eligible individual pursuant to a limitation requiring a notice 
        under this paragraph, the period beginning on the day that is 
        45 days before the date of such expiration and ending on the 
        day that is 15 days before the date of such expiration.
            (D) Model notices.--Not later than 45 days after the date 
        of enactment of this Act, with respect to any assistance 
        eligible individual, the Secretary of Labor, in consultation 
        with the Secretary of the Treasury and the Secretary of Health 
        and Human Services, shall prescribe models for the notification 
        required under this paragraph.
        (7) Regulations.--The Secretary of the Treasury and the 
    Secretary of Labor may jointly prescribe such regulations or other 
    guidance as may be necessary or appropriate to carry out the 
    provisions of this subsection, including the prevention of fraud 
    and abuse under this subsection, except that the Secretary of Labor 
    and the Secretary of Health and Human Services may prescribe such 
    regulations (including interim final regulations) or other guidance 
    as may be necessary or appropriate to carry out the provisions of 
    paragraphs (5), (6), and (8).
        (8) Outreach.--
            (A) In general.--The Secretary of Labor, in consultation 
        with the Secretary of the Treasury and the Secretary of Health 
        and Human Services, shall provide outreach consisting of public 
        education and enrollment assistance relating to premium 
        assistance provided under this subsection. Such outreach shall 
        target employers, group health plan administrators, public 
        assistance programs, States, insurers, and other entities as 
        determined appropriate by such Secretaries. Such outreach shall 
        include an initial focus on those individuals electing 
        continuation coverage who are referred to in paragraph (5)(C). 
        Information on such premium assistance, including enrollment, 
        shall also be made available on websites of the Departments of 
        Labor, Treasury, and Health and Human Services.
            (B) Enrollment under medicare.--The Secretary of Health and 
        Human Services shall provide outreach consisting of public 
        education. Such outreach shall target individuals who lose 
        health insurance coverage. Such outreach shall include 
        information regarding enrollment for Medicare benefits for 
        purposes of preventing mistaken delays of such enrollment by 
        such individuals, including lifetime penalties for failure of 
        timely enrollment.
        (9) Definitions.--For purposes of this section:
            (A) Administrator.--The term ``administrator'' has the 
        meaning given such term in section 3(16)(A) of the Employee 
        Retirement Income Security Act of 1974, and includes a COBRA 
        administrator.
            (B) Cobra continuation coverage.--The term ``COBRA 
        continuation coverage'' means continuation coverage provided 
        pursuant to part 6 of subtitle B of title I of the Employee 
        Retirement Income Security Act of 1974 (other than under 
        section 609), title XXII of the Public Health Service Act, or 
        section 4980B of the Internal Revenue Code of 1986 (other than 
        subsection (f)(1) of such section insofar as it relates to 
        pediatric vaccines), or under a State program that provides 
        comparable continuation coverage. Such term does not include 
        coverage under a health flexible spending arrangement under a 
        cafeteria plan within the meaning of section 125 of the 
        Internal Revenue Code of 1986.
            (C) Cobra continuation provision.--The term ``COBRA 
        continuation provision'' means the provisions of law described 
        in subparagraph (B).
            (D) Covered employee.--The term ``covered employee'' has 
        the meaning given such term in section 607(2) of the Employee 
        Retirement Income Security Act of 1974.
            (E) Qualified beneficiary.--The term ``qualified 
        beneficiary'' has the meaning given such term in section 607(3) 
        of the Employee Retirement Income Security Act of 1974.
            (F) Group health plan.--The term ``group health plan'' has 
        the meaning given such term in section 607(1) of the Employee 
        Retirement Income Security Act of 1974.
            (G) State.--The term ``State'' includes the District of 
        Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, 
        Guam, American Samoa, and the Commonwealth of the Northern 
        Mariana Islands.
            (H) Period of coverage.--Any reference in this subsection 
        to a period of coverage shall be treated as a reference to a 
        monthly or shorter period of coverage with respect to which 
        premiums are charged with respect to such coverage.
            (I) Plan sponsor.--The term ``plan sponsor'' has the 
        meaning given such term in section 3(16)(B) of the Employee 
        Retirement Income Security Act of 1974.
            (J) Premium.--The term ``premium'' includes, with respect 
        to COBRA continuation coverage, any administrative fee.
        (10) Implementation funding.--In addition to amounts otherwise 
    made available, out of any funds in the Treasury not otherwise 
    appropriated, there are appropriated to the Secretary of Labor for 
    fiscal year 2021, $10,000,000, to remain available until expended, 
    for the Employee Benefits Security Administration to carry out the 
    provisions of this subtitle.
    (b) Cobra Premium Assistance.--
        (1) Allowance of credit.--
            (A) In general.--Subchapter B of chapter 65 of the Internal 
        Revenue Code of 1986 is amended by adding at the end the 
        following new section:
``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
    ``(a) In General.--The person to whom premiums are payable for 
continuation coverage under section 9501(a)(1) of the American Rescue 
Plan Act of 2021 shall be allowed as a credit against the tax imposed 
by section 3111(b), or so much of the taxes imposed under section 
3221(a) as are attributable to the rate in effect under section 
3111(b), for each calendar quarter an amount equal to the premiums not 
paid by assistance eligible individuals for such coverage by reason of 
such section 9501(a)(1) with respect to such calendar quarter.
    ``(b) Person to Whom Premiums Are Payable.--For purposes of 
subsection (a), except as otherwise provided by the Secretary, the 
person to whom premiums are payable under such continuation coverage 
shall be treated as being--
        ``(1) in the case of any group health plan which is a 
    multiemployer plan (as defined in section 3(37) of the Employee 
    Retirement Income Security Act of 1974), the plan,
        ``(2) in the case of any group health plan not described in 
    paragraph (1)--
            ``(A) which is subject to the COBRA continuation provisions 
        contained in--
                ``(i) the Internal Revenue Code of 1986,
                ``(ii) the Employee Retirement Income Security Act of 
            1974, or
                ``(iii) the Public Health Service Act, or
            ``(B) under which some or all of the coverage is not 
        provided by insurance,
    the employer maintaining the plan, and
        ``(3) in the case of any group health plan not described in 
    paragraph (1) or (2), the insurer providing the coverage under the 
    group health plan.
    ``(c) Limitations and Refundability.--
        ``(1) Credit limited to certain employment taxes.--The credit 
    allowed by subsection (a) with respect to any calendar quarter 
    shall not exceed the tax imposed by section 3111(b), or so much of 
    the taxes imposed under section 3221(a) as are attributable to the 
    rate in effect under section 3111(b), for such calendar quarter 
    (reduced by any credits allowed against such taxes under sections 
    3131, 3132, and 3134) on the wages paid with respect to the 
    employment of all employees of the employer.
        ``(2) Refundability of excess credit.--
            ``(A) Credit is refundable.--If the amount of the credit 
        under subsection (a) exceeds the limitation of paragraph (1) 
        for any calendar quarter, such excess shall be treated as an 
        overpayment that shall be refunded under sections 6402(a) and 
        6413(b).
            ``(B) Credit may be advanced.--In anticipation of the 
        credit, including the refundable portion under subparagraph 
        (A), the credit may be advanced, according to forms and 
        instructions provided by the Secretary, up to an amount 
        calculated under subsection (a) through the end of the most 
        recent payroll period in the quarter.
            ``(C) Treatment of deposits.--The Secretary shall waive any 
        penalty under section 6656 for any failure to make a deposit of 
        the tax imposed by section 3111(b), or so much of the taxes 
        imposed under section 3221(a) as are attributable to the rate 
        in effect under section 3111(b), if the Secretary determines 
        that such failure was due to the anticipation of the credit 
        allowed under this section.
            ``(D) 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.
        ``(3) Overstatements.--Any overstatement of the credit to which 
    a person is entitled under this section (and any amount paid by the 
    Secretary as a result of such overstatement) shall be treated as an 
    underpayment by such person of the taxes described in paragraph (1) 
    and may be assessed and collected by the Secretary in the same 
    manner as such taxes.
    ``(d) Governmental Entities.--For purposes of this section, the 
term `person' includes the government of any State or political 
subdivision thereof, any Indian tribal government (as defined in 
section 139E(c)(1)), any agency or instrumentality of any of the 
foregoing, and any agency or instrumentality of the Government of the 
United States that is described in section 501(c)(1) and exempt from 
taxation under section 501(a).
    ``(e) Denial of Double Benefit.--For purposes of chapter 1, the 
gross income of any person allowed a credit under this section shall be 
increased for the taxable year which includes the last day of any 
calendar quarter with respect to which such credit is allowed by the 
amount of such credit. No credit shall be allowed under this section 
with respect to any amount which is taken into account as qualified 
wages under section 2301 of the CARES Act or section 3134 of this title 
or as qualified health plan expenses under section 7001(d) or 7003(d) 
of the Families First Coronavirus Response Act or section 3131 or 3132 
of this title.
    ``(f) Extension of Limitation on Assessment.--Notwithstanding 
section 6501, the limitation on the time period for the assessment of 
any amount attributable to a credit claimed under this section shall 
not expire before the date that is 5 years after the later of--
        ``(1) the date on which the original return which includes the 
    calendar quarter with respect to which such credit is determined is 
    filed, or
        ``(2) the date on which such return is treated as filed under 
    section 6501(b)(2).
    ``(g) Regulations.--The Secretary shall issue such regulations, or 
other guidance, forms, instructions, and publications, as may be 
necessary or appropriate to carry out this section, including--
        ``(1) the requirement to report information or the 
    establishment of other methods for verifying the correct amounts of 
    reimbursements under this section,
        ``(2) the application of this section to group health plans 
    that are multiemployer plans (as defined in section 3(37) of the 
    Employee Retirement Income Security Act of 1974),
        ``(3) 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,
        ``(4) 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, and
        ``(5) allowing the credit to third party payors (including 
    professional employer organizations, certified professional 
    employer organizations, or agents under section 3504).''.
            (B) Clerical amendment.--The table of sections for 
        subchapter B of chapter 65 of the Internal Revenue Code of 1986 
        is amended by adding at the end the following new item:
``Sec. 6432. Continuation coverage premium assistance.''.

            (C) Effective date.--The amendments made by this paragraph 
        shall apply to premiums to which subsection (a)(1)(A) applies 
        and wages paid on or after April 1, 2021.
            (D) Special rule in case of employee payment that is not 
        required under this section.--
                (i) In general.--In the case of an assistance eligible 
            individual who pays, with respect any period of coverage to 
            which subsection (a)(1)(A) applies, any amount of the 
            premium for such coverage that the individual would have 
            (but for this Act) been required to pay, the person to whom 
            such payment is payable shall reimburse such individual for 
            the amount of such premium paid.
                (ii) Credit of reimbursement.--A person to which clause 
            (i) applies shall be allowed a credit in the manner 
            provided under section 6432 of the Internal Revenue Code of 
            1986 for any payment made to the employee under such 
            clause.
                (iii) Payment of credits.--Any person to which clause 
            (i) applies shall make the payment required under such 
            clause to the individual not later than 60 days after the 
            date on which such individual made the premium payment.
        (2) Penalty for failure to notify health plan of cessation of 
    eligibility for premium assistance.--
            (A) In general.--Part I of subchapter B of chapter 68 of 
        the Internal Revenue Code of 1986 is amended by adding at the 
        end the following new section:
``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF 
ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE.
    ``(a) In General.--Except in the case of a failure described in 
subsection (b) or (c), any person required to notify a group health 
plan under section 9501(a)(2)(B) of the American Rescue Plan Act of 
2021 who fails to make such a notification at such time and in such 
manner as the Secretary of Labor may require shall pay a penalty of 
$250 for each such failure.
    ``(b) Intentional Failure.--In the case of any such failure that is 
fraudulent, such person shall pay a penalty equal to the greater of--
        ``(1) $250, or
        ``(2) 110 percent of the premium assistance provided under 
    section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 after 
    termination of eligibility under such section.
    ``(c) Reasonable Cause Exception.--No penalty shall be imposed 
under this section with respect to any failure if it is shown that such 
failure is due to reasonable cause and not to willful neglect.''.
            (B) Clerical amendment.--The table of sections of part I of 
        subchapter B of chapter 68 of such Code is amended by adding at 
        the end the following new item:
``Sec. 6720C. Penalty for failure to notify health plan of cessation of 
          eligibility for continuation coverage premium assistance.''.

        (3) Coordination with HCTC.--
            (A) In general.--Section 35(g)(9) of the Internal Revenue 
        Code of 1986 is amended to read as follows:
        ``(9) Continuation coverage premium assistance.--In the case of 
    an assistance eligible individual who receives premium assistance 
    for continuation coverage under section 9501(a)(1) of the American 
    Rescue Plan Act of 2021 for any month during the taxable year, such 
    individual shall not be treated as an eligible individual, a 
    certified individual, or a qualifying family member for purposes of 
    this section or section 7527 with respect to such month.''.
            (B) Effective date.--The amendment made by subparagraph (A) 
        shall apply to taxable years ending after the date of the 
        enactment of this Act.
        (4) Exclusion of continuation coverage premium assistance from 
    gross income.--
            (A) In general.--Part III of subchapter B of chapter 1 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        section 139H the following new section:
``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
    ``In the case of an assistance eligible individual (as defined in 
subsection (a)(3) of section 9501 of the American Rescue Plan Act of 
2021), gross income does not include any premium assistance provided 
under subsection (a)(1) of such section.''.
            (B) Clerical amendment.--The table of sections for part III 
        of subchapter B of chapter 1 of such Code is amended by 
        inserting after the item relating to section 139H the following 
        new item:
``Sec. 139I. Continuation coverage premium assistance.''.

            (C) Effective date.--The amendments made by this paragraph 
        shall apply to taxable years ending after the date of the 
        enactment of this Act.

                Subtitle G--Promoting Economic Security

              PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.
    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by inserting after section 6428A the following 
new section:
``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.
    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by subtitle A for 
the first taxable year beginning in 2021 an amount equal to the 2021 
rebate amount determined for such taxable year.
    ``(b) 2021 Rebate Amount.--For purposes of this section, the term 
`2021 rebate amount' means, with respect to any taxpayer for any 
taxable year, the sum of--
        ``(1) $1,400 ($2,800 in the case of a joint return), plus
        ``(2) $1,400 multiplied by the number of dependents of the 
    taxpayer for such taxable year.
    ``(c) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual other than--
        ``(1) any nonresident alien individual,
        ``(2) any individual who is a dependent of another taxpayer for 
    a taxable year beginning in the calendar year in which the 
    individual's taxable year begins, and
        ``(3) an estate or trust.
    ``(d) Limitation Based on Adjusted Gross Income.--
        ``(1) In general.--The amount of the credit allowed by 
    subsection (a) (determined without regard to this subsection and 
    subsection (f)) shall be reduced (but not below zero) by the amount 
    which bears the same ratio to such credit (as so determined) as--
            ``(A) the excess of--
                ``(i) the taxpayer's adjusted gross income for such 
            taxable year, over
                ``(ii) $75,000, bears to
            ``(B) $5,000.
        ``(2) Special rules.--
            ``(A) Joint return or surviving spouse.--In the case of a 
        joint return or a surviving spouse (as defined in section 
        2(a)), paragraph (1) shall be applied by substituting 
        `$150,000' for `$75,000' and `$10,000' for `$5,000'.
            ``(B) Head of household.--In the case of a head of 
        household (as defined in section 2(b)), paragraph (1) shall be 
        applied by substituting `$112,500' for `$75,000' and `$7,500' 
        for `$5,000'.
    ``(e) Definitions and Special Rules.--
        ``(1) Dependent defined.--For purposes of this section, the 
    term `dependent' has the meaning given such term by section 152.
        ``(2) Identification number requirement.--
            ``(A) In general.--In the case of a return other than a 
        joint return, the $1,400 amount in subsection (b)(1) shall be 
        treated as being zero unless the taxpayer includes the valid 
        identification number of the taxpayer on the return of tax for 
        the taxable year.
            ``(B) Joint returns.--In the case of a joint return, the 
        $2,800 amount in subsection (b)(1) shall be treated as being--
                ``(i) $1,400 if the valid identification number of only 
            1 spouse is included on the return of tax for the taxable 
            year, and
                ``(ii) zero if the valid identification number of 
            neither spouse is so included.
            ``(C) Dependents.--A dependent shall not be taken into 
        account under subsection (b)(2) unless the valid identification 
        number of such dependent is included on the return of tax for 
        the taxable year.
            ``(D) Valid identification number.--
                ``(i) In general.--For purposes of this paragraph, the 
            term `valid identification number' means a social security 
            number issued to an individual by the Social Security 
            Administration on or before the due date for filing the 
            return for the taxable year.
                ``(ii) Adoption taxpayer identification number.--For 
            purposes of subparagraph (C), in the case of a dependent 
            who is adopted or placed for adoption, the term `valid 
            identification number' shall include the adoption taxpayer 
            identification number of such dependent.
            ``(E) Special rule for members of the armed forces.--
        Subparagraph (B) shall not apply in the case where at least 1 
        spouse was a member of the Armed Forces of the United States at 
        any time during the taxable year and the valid identification 
        number of at least 1 spouse is included on the return of tax 
        for the taxable year.
            ``(F) Coordination with certain advance payments.--In the 
        case of any payment determined pursuant to subsection (g)(6), a 
        valid identification number shall be treated for purposes of 
        this paragraph as included on the taxpayer's return of tax if 
        such valid identification number is available to the Secretary 
        as described in such subsection.
            ``(G) Mathematical or clerical error authority.--Any 
        omission of a correct valid identification number required 
        under this paragraph shall be treated as a mathematical or 
        clerical error for purposes of applying section 6213(g)(2) to 
        such omission.
        ``(3) Credit treated as refundable.--The credit allowed by 
    subsection (a) shall be treated as allowed by subpart C of part IV 
    of subchapter A of chapter 1.
    ``(f) Coordination With Advance Refunds of Credit.--
        ``(1) Reduction of refundable credit.--The amount of the credit 
    which would (but for this paragraph) be allowable under subsection 
    (a) shall be reduced (but not below zero) by the aggregate refunds 
    and credits made or allowed to the taxpayer (or, except as 
    otherwise provided by the Secretary, any dependent of the taxpayer) 
    under subsection (g). Any failure to so reduce the credit shall be 
    treated as arising out of a mathematical or clerical error and 
    assessed according to section 6213(b)(1).
        ``(2) Joint returns.--Except as otherwise provided by the 
    Secretary, in the case of a refund or credit made or allowed under 
    subsection (g) with respect to a joint return, half of such refund 
    or credit shall be treated as having been made or allowed to each 
    individual filing such return.
    ``(g) Advance Refunds and Credits.--
        ``(1) In general.--Subject to paragraphs (5) and (6), each 
    individual who was an eligible individual for such individual's 
    first taxable year beginning in 2019 shall be treated as having 
    made a payment against the tax imposed by chapter 1 for such 
    taxable year in an amount equal to the advance refund amount for 
    such taxable year.
        ``(2) Advance refund amount.--
            ``(A) In general.--For purposes of paragraph (1), the 
        advance refund amount is the amount that would have been 
        allowed as a credit under this section for such taxable year if 
        this section (other than subsection (f) and this subsection) 
        had applied to such taxable year.
            ``(B) Treatment of deceased individuals.--For purposes of 
        determining the advance refund amount with respect to such 
        taxable year--
                ``(i) any individual who was deceased before January 1, 
            2021, shall be treated for purposes of applying subsection 
            (e)(2) in the same manner as if the valid identification 
            number of such person was not included on the return of tax 
            for such taxable year (except that subparagraph (E) thereof 
            shall not apply),
                ``(ii) notwithstanding clause (i), in the case of a 
            joint return with respect to which only 1 spouse is 
            deceased before January 1, 2021, such deceased spouse was a 
            member of the Armed Forces of the United States at any time 
            during the taxable year, and the valid identification 
            number of such deceased spouse is included on the return of 
            tax for the taxable year, the valid identification number 
            of 1 (and only 1) spouse shall be treated as included on 
            the return of tax for the taxable year for purposes of 
            applying subsection (e)(2)(B) with respect to such joint 
            return, and
                ``(iii) no amount shall be determined under subsection 
            (e)(2) with respect to any dependent of the taxpayer if the 
            taxpayer (both spouses in the case of a joint return) was 
            deceased before January 1, 2021.
        ``(3) Timing and manner of payments.--The Secretary shall, 
    subject to the provisions of this title and consistent with rules 
    similar to the rules of subparagraphs (B) and (C) of section 
    6428A(f)(3), refund or credit any overpayment attributable to this 
    subsection as rapidly as possible, consistent with a rapid effort 
    to make payments attributable to such overpayments electronically 
    if appropriate. No refund or credit shall be made or allowed under 
    this subsection after December 31, 2021.
        ``(4) No interest.--No interest shall be allowed on any 
    overpayment attributable to this subsection.
        ``(5) Application to individuals who have filed a return of tax 
    for 2020.--
            ``(A) Application to 2020 returns filed at time of initial 
        determination.--If, at the time of any determination made 
        pursuant to paragraph (3), the individual referred to in 
        paragraph (1) has filed a return of tax for the individual's 
        first taxable year beginning in 2020, paragraph (1) shall be 
        applied with respect to such individual by substituting `2020' 
        for `2019'.
            ``(B) Additional payment.--
                ``(i) In general.--In the case of any individual who 
            files, before the additional payment determination date, a 
            return of tax for such individual's first taxable year 
            beginning in 2020, the Secretary shall make a payment (in 
            addition to any payment made under paragraph (1)) to such 
            individual equal to the excess (if any) of--

                    ``(I) the amount which would be determined under 
                paragraph (1) (after the application of subparagraph 
                (A)) by applying paragraph (1) as of the additional 
                payment determination date, over
                    ``(II) the amount of any payment made with respect 
                to such individual under paragraph (1).

                ``(ii) Additional payment determination date.--The term 
            `additional payment determination date' means the earlier 
            of--

                    ``(I) the date which is 90 days after the 2020 
                calendar year filing deadline, or
                    ``(II) September 1, 2021.

                ``(iii) 2020 calendar year filing deadline.--The term 
            `2020 calendar year filing deadline' means the date 
            specified in section 6072(a) with respect to returns for 
            calendar year 2020. Such date shall be determined after 
            taking into account any period disregarded under section 
            7508A if such disregard applies to substantially all 
            returns for calendar year 2020 to which section 6072(a) 
            applies.
        ``(6) Application to certain individuals who have not filed a 
    return of tax for 2019 or 2020 at time of determination.--In the 
    case of any individual who, at the time of any determination made 
    pursuant to paragraph (3), has filed a tax return for neither the 
    year described in paragraph (1) nor for the year described in 
    paragraph (5)(A), the Secretary shall, consistent with rules 
    similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph 
    (1) on the basis of information available to the Secretary and 
    shall, on the basis of such information, determine the advance 
    refund amount with respect to such individual without regard to 
    subsection (d) unless the Secretary has reason to know that such 
    amount would otherwise be reduced by reason of such subsection.
        ``(7) Special rule related to time of filing return.--Solely 
    for purposes of this subsection, a return of tax shall not be 
    treated as filed until such return has been processed by the 
    Internal Revenue Service.
        ``(8) Restriction on use of certain previously issued prepaid 
    debit cards.--Payments made by the Secretary to individuals under 
    this section shall not be in the form of an increase in the balance 
    of any previously issued prepaid debit card if, as of the time of 
    the issuance of such card, such card was issued solely for purposes 
    of making payments under section 6428 or 6428A.
    ``(h) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary or appropriate to carry out the 
purposes of this section, including--
        ``(1) regulations or other guidance providing taxpayers the 
    opportunity to provide the Secretary information sufficient to 
    allow the Secretary to make payments to such taxpayers under 
    subsection (g) (including the determination of the amount of such 
    payment) if such information is not otherwise available to the 
    Secretary, and
        ``(2) regulations or other guidance to ensure to the maximum 
    extent administratively practicable that, in determining the amount 
    of any credit under subsection (a) and any credit or refund under 
    subsection (g), an individual is not taken into account more than 
    once, including by different taxpayers and including by reason of a 
    change in joint return status or dependent status between the 
    taxable year for which an advance refund amount is determined and 
    the taxable year for which a credit under subsection (a) is 
    determined.
    ``(i) Outreach.--The Secretary shall carry out a robust and 
comprehensive outreach program to ensure that all taxpayers described 
in subsection (h)(1) learn of their eligibility for the advance refunds 
and credits under subsection (g); are advised of the opportunity to 
receive such advance refunds and credits as provided under subsection 
(h)(1); and are provided assistance in applying for such advance 
refunds and credits.''.
    (b) Treatment of Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary of the Treasury shall pay to each possession of the 
    United States which has a mirror code tax system amounts equal to 
    the loss (if any) to that possession by reason of the amendments 
    made by this section. Such amounts shall be determined by the 
    Secretary of the Treasury based on information provided by the 
    government of the respective possession.
        (2) Payments to other possessions.--The Secretary of the 
    Treasury shall pay to each possession of the United States which 
    does not have a mirror code tax system amounts estimated by the 
    Secretary of the Treasury as being equal to the aggregate benefits 
    (if any) that would have been provided to residents of such 
    possession by reason of the amendments made by this section if a 
    mirror code tax system had been in effect in such possession. The 
    preceding sentence shall not apply unless the respective possession 
    has a plan, which has been approved by the Secretary of the 
    Treasury, under which such possession will promptly distribute such 
    payments to its residents.
        (3) Inclusion of administrative expenses.--The Secretary of the 
    Treasury shall pay to each possession of the United States to which 
    the Secretary makes a payment under paragraph (1) or (2) an amount 
    equal to the lesser of--
            (A) the increase (if any) of the administrative expenses of 
        such possession--
                (i) in the case of a possession described in paragraph 
            (1), by reason of the amendments made by this section, and
                (ii) in the case of a possession described in paragraph 
            (2), by reason of carrying out the plan described in such 
            paragraph, or
            (B) $500,000 ($10,000,000 in the case of Puerto Rico).
    The amount described in subparagraph (A) shall be determined by the 
    Secretary of the Treasury based on information provided by the 
    government of the respective possession.
        (4) Coordination with credit allowed against united states 
    income taxes.--No credit shall be allowed against United States 
    income taxes under section 6428B of the Internal Revenue Code of 
    1986 (as added by this section), nor shall any credit or refund be 
    made or allowed under subsection (g) of such section, to any 
    person--
            (A) to whom a credit is allowed against taxes imposed by 
        the possession by reason of the amendments made by this 
        section, or
            (B) who is eligible for a payment under a plan described in 
        paragraph (2).
        (5) Mirror code tax system.--For purposes of this subsection, 
    the term ``mirror code tax system'' means, with respect to any 
    possession of the United States, the income tax system of such 
    possession if the income tax liability of the residents of such 
    possession under such system is determined by reference to the 
    income tax laws of the United States as if such possession were the 
    United States.
        (6) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this subsection 
    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) Administrative Provisions.--
        (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
    Internal Revenue Code of 1986 is amended by striking ``6428, and 
    6428A'' and inserting ``6428, 6428A, and 6428B''.
        (2) Exception from reduction or offset.--Any refund payable by 
    reason of section 6428B(g) of the Internal Revenue Code of 1986 (as 
    added by this section), or any such refund payable by reason of 
    subsection (b) of this section, shall not be--
            (A) subject to reduction or offset pursuant to subsection 
        (c), (d), (e), or (f) of section 6402 of the Internal Revenue 
        Code of 1986 or any similar authority permitting offset, or
            (B) reduced or offset by other assessed Federal taxes that 
        would otherwise be subject to levy or collection.
        (3) Conforming amendments.--
            (A) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``6428B,'' after 
        ``6428A,''.
            (B) The table of sections for subchapter B of chapter 65 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        the item relating to section 6428A the following new item:
``Sec. 6428B. 2021 recovery rebates to individuals.''.

    (d) Appropriations.--Immediately upon the enactment of this Act, in 
addition to amounts otherwise available, there are appropriated for 
fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated:
        (1) $1,464,500,000 to remain available until September 30, 2023 
    for necessary expenses for the Internal Revenue Service for the 
    administration of the advance payments, the provision of taxpayer 
    assistance, and the furtherance of integrated, modernized, and 
    secure Internal Revenue Service systems, of which up to $20,000,000 
    is available for premium pay for services related to the 
    development of information technology as determined by the 
    Commissioner of the Internal Revenue occurring between January 1, 
    2020 and December 31, 2022, and all of which shall supplement and 
    not supplant any other appropriations that may be available for 
    this purpose.
        (2) $7,000,000 to remain available until September 30, 2022, 
    for necessary expenses for the Bureau of the Fiscal Service to 
    carry out this section (and the amendments made by this section), 
    which shall supplement and not supplant any other appropriations 
    that may be available for this purpose, and
        (3) $8,000,000 to remain available until September 30, 2023, 
    for the Treasury Inspector General for Tax Administration for the 
    purposes of overseeing activities related to the administration of 
    this section (and the amendments made by this section), which shall 
    supplement and not supplant any other appropriations that may be 
    available for this purpose.

                        PART 2--CHILD TAX CREDIT

SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
    (a) In General.--Section 24 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(i) Special Rules for 2021.--In the case of any taxable year 
beginning after December 31, 2020, and before January 1, 2022--
        ``(1) Refundable credit.--If the taxpayer (in the case of a 
    joint return, either spouse) has a principal place of abode in the 
    United States (determined as provided in section 32) for more than 
    one-half of the taxable year or is a bona fide resident of Puerto 
    Rico (within the meaning of section 937(a)) for such taxable year--
            ``(A) subsection (d) shall not apply, and
            ``(B) so much of the credit determined under subsection (a) 
        (after application of subparagraph (A)) as does not exceed the 
        amount of such credit which would be so determined without 
        regard to subsection (h)(4) shall be allowed under subpart C 
        (and not allowed under this subpart).
        ``(2) 17-year-olds eligible for treatment as qualifying 
    children.--This section shall be applied--
            ``(A) by substituting `age 18' for `age 17' in subsection 
        (c)(1), and
            ``(B) by substituting `described in subsection (c) 
        (determined after the application of subsection (i)(2)(A))' for 
        `described in subsection (c)' in subsection (h)(4)(A).
        ``(3) Credit amount.--Subsection (h)(2) shall not apply and 
    subsection (a) shall be applied by substituting `$3,000 ($3,600 in 
    the case of a qualifying child who has not attained age 6 as of the 
    close of the calendar year in which the taxable year of the 
    taxpayer begins)' for `$1,000'.
        ``(4) Reduction of increased credit amount based on modified 
    adjusted gross income.--
            ``(A) In general.--The amount of the credit allowable under 
        subsection (a) (determined without regard to subsection (b)) 
        shall be reduced by $50 for each $1,000 (or fraction thereof) 
        by which the taxpayer's modified adjusted gross income (as 
        defined in subsection (b)) exceeds the applicable threshold 
        amount.
            ``(B) Applicable threshold amount.--For purposes of this 
        paragraph, the term `applicable threshold amount' means--
                ``(i) $150,000, in the case of a joint return or 
            surviving spouse (as defined in section 2(a)) ,
                ``(ii) $112,500, in the case of a head of household (as 
            defined in section 2(b)), and
                ``(iii) $75,000, in any other case.
            ``(C) Limitation on reduction.--
                ``(i) In general.--The amount of the reduction under 
            subparagraph (A) shall not exceed the lesser of--

                    ``(I) the applicable credit increase amount, or
                    ``(II) 5 percent of the applicable phaseout 
                threshold range.

                ``(ii) Applicable credit increase amount.--For purposes 
            of this subparagraph, the term `applicable credit increase 
            amount' means the excess (if any) of--

                    ``(I) the amount of the credit allowable under this 
                section for the taxable year determined without regard 
                to this paragraph and subsection (b), over
                    ``(II) the amount of such credit as so determined 
                and without regard to paragraph (3).

                ``(iii) Applicable phaseout threshold range.--For 
            purposes of this subparagraph, the term `applicable 
            phaseout threshold range' means the excess of--

                    ``(I) the threshold amount applicable to the 
                taxpayer under subsection (b) (determined after the 
                application of subsection (h)(3)), over
                    ``(II) the applicable threshold amount applicable 
                to the taxpayer under this paragraph.

            ``(D) Coordination with limitation on overall credit.--
        Subsection (b) shall be applied by substituting `the credit 
        allowable under subsection (a) (determined after the 
        application of subsection (i)(4)(A)' for `the credit allowable 
        under subsection (a)'.''.
    (b) Advance Payment of Credit.--
        (1) In general.--Chapter 77 of such Code is amended by 
    inserting after section 7527 the following new section:
``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.
    ``(a) In General.--The Secretary shall establish a program for 
making periodic payments to taxpayers which, in the aggregate during 
any calendar year, equal the annual advance amount determined with 
respect to such taxpayer for such calendar year. Except as provided in 
subsection (b)(3)(B), the periodic payments made to any taxpayer for 
any calendar year shall be in equal amounts.
    ``(b) Annual Advance Amount.--For purposes of this section--
        ``(1) In general.--Except as otherwise provided in this 
    subsection, the term `annual advance amount' means, with respect to 
    any taxpayer for any calendar year, the amount (if any) which is 
    estimated by the Secretary as being equal to 50 percent of the 
    amount which would be treated as allowed under subpart C of part IV 
    of subchapter A of chapter 1 by reason of section 24(i)(1) for the 
    taxpayer's taxable year beginning in such calendar year if--
            ``(A) the status of the taxpayer as a taxpayer described in 
        section 24(i)(1) is determined with respect to the reference 
        taxable year,
            ``(B) the taxpayer's modified adjusted gross income for 
        such taxable year is equal to the taxpayer's modified adjusted 
        gross income for the reference taxable year,
            ``(C) the only children of such taxpayer for such taxable 
        year are qualifying children properly claimed on the taxpayer's 
        return of tax for the reference taxable year, and
            ``(D) the ages of such children (and the status of such 
        children as qualifying children) are determined for such 
        taxable year by taking into account the passage of time since 
        the reference taxable year.
        ``(2) Reference taxable year.--Except as provided in paragraph 
    (3)(A), the term `reference taxable year' means, with respect to 
    any taxpayer for any calendar year, the taxpayer's taxable year 
    beginning in the preceding calendar year or, in the case of 
    taxpayer who did not file a return of tax for such taxable year, 
    the taxpayer's taxable year beginning in the second preceding 
    calendar year.
        ``(3) Modifications during calendar year.--
            ``(A) In general.--The Secretary may modify, during any 
        calendar year, the annual advance amount with respect to any 
        taxpayer for such calendar year to take into account--
                ``(i) a return of tax filed by such taxpayer during 
            such calendar year (and the taxable year to which such 
            return relates may be taken into account as the reference 
            taxable year), and
                ``(ii) any other information provided by the taxpayer 
            to the Secretary which allows the Secretary to determine 
            payments under subsection (a) which, in the aggregate 
            during any taxable year of the taxpayer, more closely total 
            the Secretary's estimate of the amount treated as allowed 
            under subpart C of part IV of subchapter A of chapter 1 by 
            reason of section 24(i)(1) for such taxable year of such 
            taxpayer.
            ``(B) Adjustment to reflect excess or deficit in prior 
        payments.--In the case of any modification of the annual 
        advance amount under subparagraph (A), the Secretary may adjust 
        the amount of any periodic payment made after the date of such 
        modification to properly take into account the amount by which 
        any periodic payment made before such date was greater than or 
        less than the amount that such payment would have been on the 
        basis of the annual advance amount as so modified.
        ``(4) Determination of status.--If information contained in the 
    taxpayer's return of tax for the reference taxable year does not 
    establish the status of the taxpayer as being described in section 
    24(i)(1), the Secretary shall, for purposes of paragraph (1)(A), 
    determine such status based on information known to the Secretary.
        ``(5) Treatment of certain deaths.--A child shall not be taken 
    into account in determining the annual advance amount under 
    paragraph (1) if the death of such child is known to the Secretary 
    as of the beginning of the calendar year for which the estimate 
    under such paragraph is made.
    ``(c) On-line Information Portal.--The Secretary shall establish an 
on-line portal which allows taxpayers to--
        ``(1) elect not to receive payments under this section, and
        ``(2) provide information to the Secretary which would be 
    relevant to a modification under subsection (b)(3)(B) of the annual 
    advance amount, including information regarding--
            ``(A) a change in the number of the taxpayer's qualifying 
        children, including by reason of the birth of a child,
            ``(B) a change in the taxpayer's marital status,
            ``(C) a significant change in the taxpayer's income, and
            ``(D) any other factor which the Secretary may provide.
    ``(d) Notice of Payments.--Not later than January 31 of the 
calendar year following any calendar year during which the Secretary 
makes one or more payments to any taxpayer under this section, the 
Secretary shall provide such taxpayer with a written notice which 
includes the taxpayer's taxpayer identity (as defined in section 
6103(b)(6)), the aggregate amount of such payments made to such 
taxpayer during such calendar year, and such other information as the 
Secretary determines appropriate.
    ``(e) Administrative Provisions.--
        ``(1) Application of electronic funds payment requirement.--The 
    payments made by the Secretary under subsection (a) shall be made 
    by electronic funds transfer to the same extent and in the same 
    manner as if such payments were Federal payments not made under 
    this title.
        ``(2) Application of certain rules.--Rules similar to the rules 
    of subparagraphs (B) and (C) of section 6428A(f)(3) shall apply for 
    purposes of this section.
        ``(3) Exception from reduction or offset.--Any payment made to 
    any individual under this section shall not be--
            ``(A) subject to reduction or offset pursuant to subsection 
        (c), (d), (e), or (f) of section 6402 or any similar authority 
        permitting offset, or
            ``(B) reduced or offset by other assessed Federal taxes 
        that would otherwise be subject to levy or collection.
        ``(4) Application of advance payments in the possessions of the 
    united states.--
            ``(A) In general.--The advance payment amount determined 
        under this section shall be determined--
                ``(i) by applying section 24(i)(1) without regard to 
            the phrase `or is a bona fide resident of Puerto Rico 
            (within the meaning of section 937(a))', and
                ``(ii) without regard to section 24(k)(3)(C)(ii)(I).
            ``(B) Mirror code possessions.--In the case of any 
        possession of the United States with a mirror code tax system 
        (as defined in section 24(k)), this section shall not be 
        treated as part of the income tax laws of the United States for 
        purposes of determining the income tax law of such possession 
        unless such possession elects to have this section be so 
        treated.
            ``(C) Administrative expenses of advance payments.--
                ``(i) Mirror code possessions.--In the case of any 
            possession described in subparagraph (B) which makes the 
            election described in such subparagraph, the amount 
            otherwise paid by the Secretary to such possession under 
            section 24(k)(1)(A) with respect to taxable years beginning 
            in 2021 shall be increased by $300,000 if such possession 
            has a plan, which has been approved by the Secretary, for 
            making advance payments consistent with such election.
                ``(ii) American samoa.--The amount otherwise paid by 
            the Secretary to American Samoa under subparagraph (A) of 
            section 24(k)(3) with respect to taxable years beginning in 
            2021 shall be increased by $300,000 if the plan described 
            in subparagraph (B) of such section includes a program, 
            which has been approved by the Secretary, for making 
            advance payments under rules similar to the rules of this 
            section.
                ``(iii) Timing of payment.--The Secretary may pay, upon 
            the request of the possession of the United States to which 
            the payment is to be made, the amount of the increase 
            determined under clause (i) or (ii) immediately upon 
            approval of the plan referred to in such clause, 
            respectively.
    ``(f) Application.--No payments shall be made under the program 
established under subsection (a) with respect to--
        ``(1) any period before July 1, 2021, or
        ``(2) any period after December 31, 2021.
    ``(g) Regulations.--The Secretary shall issue such regulations or 
other guidance as the Secretary determines necessary or appropriate to 
carry out the purposes of this section and subsections (i)(1) and (j) 
of section 24, including regulations or other guidance which provides 
for the application of such provisions where the filing status of the 
taxpayer for a taxable year is different from the status used for 
determining the annual advance amount.''.
        (2) Reconciliation of credit and advance credit.--Section 24 of 
    such Code, as amended by the preceding provision of this Act, is 
    amended by adding at the end the following new subsection:
    ``(j) Reconciliation of Credit and Advance Credit.--
        ``(1) In general.--The amount of the credit allowed under this 
    section to any taxpayer for any taxable year shall be reduced (but 
    not below zero) by the aggregate amount of payments made under 
    section 7527A to such taxpayer during such taxable year. Any 
    failure to so reduce the credit shall be treated as arising out of 
    a mathematical or clerical error and assessed according to section 
    6213(b)(1).
        ``(2) Excess advance payments.--
            ``(A) In general.--If the aggregate amount of payments 
        under section 7527A to the taxpayer during the taxable year 
        exceeds the amount of the credit allowed under this section to 
        such taxpayer for such taxable year (determined without regard 
        to paragraph (1)), the tax imposed by this chapter for such 
        taxable year shall be increased by the amount of such excess. 
        Any failure to so increase the tax shall be treated as arising 
        out of a mathematical or clerical error and assessed according 
        to section 6213(b)(1).
            ``(B) Safe harbor based on modified adjusted gross 
        income.--
                ``(i) In general.--In the case of a taxpayer whose 
            modified adjusted gross income (as defined in subsection 
            (b)) for the taxable year does not exceed 200 percent of 
            the applicable income threshold, the amount of the increase 
            determined under subparagraph (A) with respect to such 
            taxpayer for such taxable year shall be reduced (but not 
            below zero) by the safe harbor amount.
                ``(ii) Phase out of safe harbor amount.--In the case of 
            a taxpayer whose modified adjusted gross income (as defined 
            in subsection (b)) for the taxable year exceeds the 
            applicable income threshold, the safe harbor amount 
            otherwise in effect under clause (i) shall be reduced by 
            the amount which bears the same ratio to such amount as 
            such excess bears to the applicable income threshold.
                ``(iii) Applicable income threshold.--For purposes of 
            this subparagraph, the term `applicable income threshold' 
            means--

                    ``(I) $60,000 in the case of a joint return or 
                surviving spouse (as defined in section 2(a)),
                    ``(II) $50,000 in the case of a head of household, 
                and
                    ``(III) $40,000 in any other case.

                ``(iv) Safe harbor amount.--For purposes of this 
            subparagraph, the term `safe harbor amount' means, with 
            respect to any taxable year, the product of--

                    ``(I) $2,000, multiplied by
                    ``(II) the excess (if any) of the number of 
                qualified children taken into account in determining 
                the annual advance amount with respect to the taxpayer 
                under section 7527A with respect to months beginning in 
                such taxable year, over the number of qualified 
                children taken into account in determining the credit 
                allowed under this section for such taxable year.''.

        (3) Coordination with wage withholding.--Section 3402(f)(1)(C) 
    of such Code is amended by striking ``section 24(a)'' and inserting 
    ``section 24 (determined after application of subsection (j) 
    thereof)''.
        (4) Conforming amendments.--
            (A) Section 26(b)(2) of such Code is amended by striking 
        ``and'' at the end of subparagraph (X), by striking the period 
        at the end of subparagraph (Y) and inserting ``, and'', and by 
        adding at the end the following new subparagraph:
            ``(Z) section 24(j)(2) (relating to excess advance 
        payments).''.
            (B) Section 6211(b)(4)(A) of such Code, as amended by the 
        preceding provisions of this subtitle, is amended--
                (i) by striking ``24(d)'' and inserting ``24 by reason 
            of subsections (d) and (i)(1) thereof'', and
                (ii) by striking ``and 6428B'' and inserting ``6428B, 
            and 7527A''.
            (C) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended--
                (i) by inserting ``24,'' before ``25A'', and
                (ii) by striking `` or 6431'' and inserting ``6431, or 
            7527A''.
            (D) The table of sections for chapter 77 of the Internal 
        Revenue Code of 1986 is amended by inserting after the item 
        relating to section 7527 the following new item:
``Sec. 7527A. Advance payment of child tax credit.''.

        (5) Appropriations to carry out advance payments.--Immediately 
    upon the enactment of this Act, in addition to amounts otherwise 
    available, there are appropriated for fiscal year 2021, out of any 
    money in the Treasury not otherwise appropriated:
            (A) $397,200,000 to remain available until September 30, 
        2022, for necessary expenses for the Internal Revenue Service 
        to carry out this section (and the amendments made by this 
        section), which shall supplement and not supplant any other 
        appropriations that may be available for this purpose, and
            (B) $16,200,000 to remain available until September 30, 
        2022, for necessary expenses for the Bureau of the Fiscal 
        Service to carry out this section (and the amendments made by 
        this section), which shall supplement and not supplant any 
        other appropriations that may be available for this purpose.
    (c) Effective Date.--
        (1) In general.--The amendments made by this section shall 
    apply to taxable years beginning after December 31, 2020.
        (2) Establishment of advance payment program.--The Secretary of 
    the Treasury (or the Secretary's designee) shall establish the 
    program described in section 7527A of the Internal Revenue Code of 
    1986 as soon as practicable after the date of the enactment of this 
    Act, except that the Secretary shall ensure that the timing of the 
    establishment of such program does not interfere with carrying out 
    section 6428B(g) as rapidly as possible.
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.
    (a) In General.--Section 24 of the Internal Revenue Code of 1986, 
as amended by the preceding provisions of this Act, is amended by 
adding at the end the following new subsection:
    ``(k) Application of Credit in Possessions.--
        ``(1) Mirror code possessions.--
            ``(A) In general.--The Secretary shall pay to each 
        possession of the United States with a mirror code tax system 
        amounts equal to the loss (if any) to that possession by reason 
        of the application of this section (determined without regard 
        to this subsection) with respect to taxable years beginning 
        after 2020. Such amounts shall be determined by the Secretary 
        based on information provided by the government of the 
        respective possession.
            ``(B) Coordination with credit allowed against united 
        states income taxes.--No credit shall be allowed under this 
        section for any taxable year to any individual to whom a credit 
        is allowable against taxes imposed by a possession of the 
        United States with a mirror code tax system by reason of the 
        application of this section in such possession for such taxable 
        year.
            ``(C) Mirror code tax system.--For purposes of this 
        paragraph, the term `mirror code tax system' means, with 
        respect to any possession of the United States, the income tax 
        system of such possession if the income tax liability of the 
        residents of such possession under such system is determined by 
        reference to the income tax laws of the United States as if 
        such possession were the United States.
        ``(2) Puerto rico.--
            ``(A) Application to taxable years in 2021.--
                ``(i) For application of refundable credit to residents 
            of Puerto Rico, see subsection (i)(1).
                ``(ii) For nonapplication of advance payment to 
            residents of Puerto Rico, see section 7527A(e)(4)(A).
            ``(B) Application to taxable years after 2021.--In the case 
        of any bona fide resident of Puerto Rico (within the meaning of 
        section 937(a)) for any taxable year beginning after December 
        31, 2021--
                ``(i) the credit determined under this section shall be 
            allowable to such resident, and
                ``(ii) subsection (d)(1)(B)(ii) shall be applied 
            without regard to the phrase `in the case of a taxpayer 
            with 3 or more qualifying children'.
        ``(3) American samoa.--
            ``(A) In general.--The Secretary shall pay to American 
        Samoa amounts estimated by the Secretary as being equal to the 
        aggregate benefits that would have been provided to residents 
        of American Samoa by reason of the application of this section 
        for taxable years beginning after 2020 if the provisions of 
        this section had been in effect in American Samoa (applied as 
        if American Samoa were the United States and without regard to 
        the application of this section to bona fide residents of 
        Puerto Rico under subsection (i)(1)).
            ``(B) Distribution requirement.--Subparagraph (A) shall not 
        apply unless American Samoa has a plan, which has been approved 
        by the Secretary, under which American Samoa will promptly 
        distribute such payments to its residents.
            ``(C) Coordination with credit allowed against united 
        states income taxes.--
                ``(i) In general.--In the case of a taxable year with 
            respect to which a plan is approved under subparagraph (B), 
            this section (other than this subsection) shall not apply 
            to any individual eligible for a distribution under such 
            plan.
                ``(ii) Application of section in event of absence of 
            approved plan.--In the case of a taxable year with respect 
            to which a plan is not approved under subparagraph (B)--

                    ``(I) if such taxable year begins in 2021, 
                subsection (i)(1) shall be applied by substituting 
                `bona fide resident of Puerto Rico or American Samoa' 
                for `bona fide resident of Puerto Rico', and
                    ``(II) if such taxable year begins after December 
                31, 2021, rules similar to the rules of paragraph 
                (2)(B) shall apply with respect to bona fide residents 
                of American Samoa (within the meaning of section 
                937(a)).

        ``(4) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this subsection 
    shall be treated in the same manner as a refund due from a credit 
    provision referred to in subsection (b)(2) of such section.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.

                    PART 3--EARNED INCOME TAX CREDIT

SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS 
WITH NO QUALIFYING CHILDREN.
    (a) Special Rules for 2021.--Section 32 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new 
subsection:
    ``(n) Special Rules for Individuals Without Qualifying Children.--
In the case of any taxable year beginning after December 31, 2020, and 
before January 1, 2022--
        ``(1) Decrease in minimum age for credit.--
            ``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be 
        applied by substituting `the applicable minimum age' for `age 
        25'.
            ``(B) Applicable minimum age.--For purposes of this 
        paragraph, the term `applicable minimum age' means--
                ``(i) except as otherwise provided in this 
            subparagraph, age 19,
                ``(ii) in the case of a specified student (other than a 
            qualified former foster youth or a qualified homeless 
            youth), age 24, and
                ``(iii) in the case of a qualified former foster youth 
            or a qualified homeless youth, age 18.
            ``(C) Specified student.--For purposes of this paragraph, 
        the term `specified student' means, with respect to any taxable 
        year, an individual who is an eligible student (as defined in 
        section 25A(b)(3)) during at least 5 calendar months during the 
        taxable year.
            ``(D) Qualified former foster youth.--For purposes of this 
        paragraph, the term `qualified former foster youth' means an 
        individual who--
                ``(i) on or after the date that such individual 
            attained age 14, was in foster care provided under the 
            supervision or administration of an entity administering 
            (or eligible to administer) a plan under part B or part E 
            of title IV of the Social Security Act (without regard to 
            whether Federal assistance was provided with respect to 
            such child under such part E), and
                ``(ii) provides (in such manner as the Secretary may 
            provide) consent for entities which administer a plan under 
            part B or part E of title IV of the Social Security Act to 
            disclose to the Secretary information related to the status 
            of such individual as a qualified former foster youth.
            ``(E) Qualified homeless youth.--For purposes of this 
        paragraph, the term `qualified homeless youth' means, with 
        respect to any taxable year, an individual who certifies, in a 
        manner as provided by the Secretary, that such individual is 
        either an unaccompanied youth who is a homeless child or youth, 
        or is unaccompanied, at risk of homelessness, and self-
        supporting.
        ``(2) Elimination of maximum age for credit.--Subsection 
    (c)(1)(A)(ii)(II) shall be applied without regard to the phrase 
    `but not attained age 65'.
        ``(3) Increase in credit and phaseout percentages.--The table 
    contained in subsection (b)(1) shall be applied by substituting 
    `15.3' for `7.65' each place it appears therein.
        ``(4) Increase in earned income and phaseout amounts.--
            ``(A) In general.--The table contained in subsection 
        (b)(2)(A) shall be applied--
                ``(i) by substituting `$9,820' for `$4,220', and
                ``(ii) by substituting `$11,610' for `$5,280'.
            ``(B) Coordination with inflation adjustment.--Subsection 
        (j) shall not apply to any dollar amount specified in this 
        paragraph.''.
    (b) Information Return Matching.--As soon as practicable, the 
Secretary of the Treasury (or the Secretary's delegate) shall develop 
and implement procedures to use information returns under section 6050S 
(relating to returns relating to higher education tuition and related 
expenses) to check the status of individuals as specified students for 
purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of 
1986 (as added by this section).
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE 
OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION 
REQUIREMENTS.
    (a) In General.--Section 32(c)(1) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.
    (a) In General.--Section 32(d) of the Internal Revenue Code of 1986 
is amended--
        (1) by striking ``Married Individuals.--In the case of'' and 
    inserting the following: ``Married Individuals.--
        ``(1) In general.--In the case of'', and
        (2) by adding at the end the following new paragraph:
        ``(2) Determination of marital status.--For purposes of this 
    section--
            ``(A) In general.--Except as provided in subparagraph (B), 
        marital status shall be determined under section 7703(a).
            ``(B) Special rule for separated spouse.--An individual 
        shall not be treated as married if such individual--
                ``(i) is married (as determined under section 7703(a)) 
            and does not file a joint return for the taxable year,
                ``(ii) resides with a qualifying child of the 
            individual for more than one-half of such taxable year, and
                ``(iii)(I) during the last 6 months of such taxable 
            year, does not have the same principal place of abode as 
            the individual's spouse, or
                ``(II) has a decree, instrument, or agreement (other 
            than a decree of divorce) described in section 121(d)(3)(C) 
            with respect to the individual's spouse and is not a member 
            of the same household with the individual's spouse by the 
            end of the taxable year.''.
    (b) Conforming Amendments.--
        (1) Section 32(c)(1)(A) of such Code is amended by striking the 
    last sentence.
        (2) Section 32(c)(1)(E)(ii) of such Code is amended by striking 
    ``(within the meaning of section 7703)''.
        (3) Section 32(d)(1) of such Code, as amended by subsection 
    (a), is amended by striking ``(within the meaning of section 
    7703)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.
    (a) In General.--Section 32(i) of the Internal Revenue Code of 1986 
is amended by striking ``$2,200'' and inserting ``$10,000''.
    (b) Inflation Adjustment.--Section 32(j)(1) of such Code is 
amended--
        (1) in the matter preceding subparagraph (A), by inserting 
    ``(2021 in the case of the dollar amount in subsection (i)(1))'' 
    after ``2015'',
        (2) in subparagraph (B)(i)--
            (A) by striking ``subsections (b)(2)(A) and (i)(1)'' and 
        inserting ``subsection (b)(2)(A)'', and
            (B) by striking ``and'' at the end,
        (3) by striking the period at the end of subparagraph (B)(ii) 
    and inserting ``, and'', and
        (4) by inserting after subparagraph (B)(ii) the following new 
    clause:
                ``(iii) in the case of the $10,000 amount in subsection 
            (i)(1), `calendar year 2020' for `calendar year 2016'.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF 
THE UNITED STATES.
    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:
``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF 
THE UNITED STATES.
    ``(a) Puerto Rico.--
        ``(1) In general.--With respect to calendar year 2021 and each 
    calendar year thereafter, the Secretary shall, except as otherwise 
    provided in this subsection, make payments to Puerto Rico equal 
    to--
            ``(A) the specified matching amount for such calendar year, 
        plus
            ``(B) in the case of calendar years 2021 through 2025, the 
        lesser of--
                ``(i) the expenditures made by Puerto Rico during such 
            calendar year for education efforts with respect to 
            individual taxpayers and tax return preparers relating to 
            the earned income tax credit, or
                ``(ii) $1,000,000.
        ``(2) Requirement to reform earned income tax credit.--The 
    Secretary shall not make any payments under paragraph (1) with 
    respect to any calendar year unless Puerto Rico has in effect an 
    earned income tax credit for taxable years beginning in or with 
    such calendar year which (relative to the earned income tax credit 
    which was in effect for taxable years beginning in or with calendar 
    year 2019) increases the percentage of earned income which is 
    allowed as a credit for each group of individuals with respect to 
    which such percentage is separately stated or determined in a 
    manner designed to substantially increase workforce participation.
        ``(3) Specified matching amount.--For purposes of this 
    subsection--
            ``(A) In general.--The term `specified matching amount' 
        means, with respect to any calendar year, the lesser of--
                ``(i) the excess (if any) of--

                    ``(I) the cost to Puerto Rico of the earned income 
                tax credit for taxable years beginning in or with such 
                calendar year, over
                    ``(II) the base amount for such calendar year, or

                ``(ii) the product of 3, multiplied by the base amount 
            for such calendar year.
            ``(B) Base amount.--
                ``(i) Base amount for 2021.--In the case of calendar 
            year 2021, the term `base amount' means the greater of--

                    ``(I) the cost to Puerto Rico of the earned income 
                tax credit for taxable years beginning in or with 
                calendar year 2019 (rounded to the nearest multiple of 
                $1,000,000), or
                    ``(II) $200,000,000.

                ``(ii) Inflation adjustment.--In the case of any 
            calendar year after 2021, the term `base amount' means the 
            dollar amount determined under clause (i) 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 such calendar year, 
                determined by substituting `calendar year 2020' for 
                `calendar year 2016' in subparagraph (A)(ii) thereof.

            Any amount determined under this clause shall be rounded to 
            the nearest multiple of $1,000,000.
        ``(4) Rules related to payments.--
            ``(A) Timing of payments.--The Secretary shall make 
        payments under paragraph (1) for any calendar year--
                ``(i) after receipt of such information as the 
            Secretary may require to determine such payments, and
                ``(ii) except as provided in clause (i), within a 
            reasonable period of time before the due date for 
            individual income tax returns (as determined under the laws 
            of Puerto Rico) for taxable years which began on the first 
            day of such calendar year.
            ``(B) Information.--The Secretary may require the reporting 
        of such information as the Secretary may require to carry out 
        this subsection.
            ``(C) Determination of cost of earned income tax credit.--
        For purposes of this subsection, the cost to Puerto Rico of the 
        earned income tax credit shall be determined by the Secretary 
        on the basis of the laws of Puerto Rico and shall include 
        reductions in revenues received by Puerto Rico by reason of 
        such credit and refunds attributable to such credit, but shall 
        not include any administrative costs with respect to such 
        credit.
    ``(b) Possessions With Mirror Code Tax Systems.--
        ``(1) In general.--With respect to calendar year 2021 and each 
    calendar year thereafter, the Secretary shall, except as otherwise 
    provided in this subsection, make payments to the Virgin Islands, 
    Guam, and the Commonwealth of the Northern Mariana Islands equal 
    to--
            ``(A) the cost to such possession of the earned income tax 
        credit for taxable years beginning in or with such calendar 
        year, plus
            ``(B) in the case of calendar years 2021 through 2025, the 
        lesser of--
                ``(i) the expenditures made by such possession during 
            such calendar year for education efforts with respect to 
            individual taxpayers and tax return preparers relating to 
            such earned income tax credit, or
                ``(ii) $50,000.
        ``(2) Application of certain rules.--Rules similar to the rules 
    of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply 
    for purposes of this subsection.
    ``(c) American Samoa.--
        ``(1) In general.--With respect to calendar year 2021 and each 
    calendar year thereafter, the Secretary shall, except as otherwise 
    provided in this subsection, make payments to American Samoa equal 
    to--
            ``(A) the lesser of--
                ``(i) the cost to American Samoa of the earned income 
            tax credit for taxable years beginning in or with such 
            calendar year, or
                ``(ii) $16,000,000, plus
            ``(B) in the case of calendar years 2021 through 2025, the 
        lesser of--
                ``(i) the expenditures made by American Samoa during 
            such calendar year for education efforts with respect to 
            individual taxpayers and tax return preparers relating to 
            such earned income tax credit, or
                ``(ii) $50,000.
        ``(2) Requirement to enact and maintain an earned income tax 
    credit.--The Secretary shall not make any payments under paragraph 
    (1) with respect to any calendar year unless American Samoa has in 
    effect an earned income tax credit for taxable years beginning in 
    or with such calendar year which allows a refundable tax credit to 
    individuals on the basis of the taxpayer's earned income which is 
    designed to substantially increase workforce participation.
        ``(3) Inflation adjustment.--In the case of any calendar year 
    after 2021, the $16,000,000 amount in paragraph (1)(A)(ii) shall 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 such calendar year, determined by 
        substituting `calendar year 2020' for `calendar year 2016' in 
        subparagraph (A)(ii) thereof.
    Any increase determined under this clause shall be rounded to the 
    nearest multiple of $100,000.
        ``(4) Application of certain rules.--Rules similar to the rules 
    of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply 
    for purposes of this subsection.
    ``(d) Treatment of Payments.--For purposes of section 1324 of title 
31, United States Code, the payments under this section shall be 
treated in the same manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section.''.
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new item:
``Sec. 7530. Application of earned income tax credit to possessions of 
          the United States.''.
SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED INCOME FOR 
PURPOSES OF EARNED INCOME TAX CREDIT.
    (a) In General.--If the earned income of the taxpayer for the 
taxpayer's first taxable year beginning in 2021 is less than the earned 
income of the taxpayer for the taxpayer's first taxable year beginning 
in 2019, the credit allowed under section 32 of the Internal Revenue 
Code of 1986 may, at the election of the taxpayer, be determined by 
substituting--
        (1) such earned income for the taxpayer's first taxable year 
    beginning in 2019, for
        (2) such earned income for the taxpayer's first taxable year 
    beginning in 2021.
    (b) Earned Income.--
        (1) In general.--For purposes of this section, the term 
    ``earned income'' has the meaning given such term under section 
    32(c) of the Internal Revenue Code of 1986.
        (2) Application to joint returns.--For purposes of subsection 
    (a), in the case of a joint return, the earned income of the 
    taxpayer for the first taxable year beginning in 2019 shall be the 
    sum of the earned income of each spouse for such taxable year.
    (c) Special Rules.--
        (1) Errors treated as mathematical errors.--For purposes of 
    section 6213 of the Internal Revenue Code of 1986, an incorrect use 
    on a return of earned income pursuant to subsection (a) shall be 
    treated as a mathematical or clerical error.
        (2) No effect on determination of gross income, etc.--Except as 
    otherwise provided in this subsection, the Internal Revenue Code of 
    1986 shall be applied without regard to any substitution under 
    subsection (a).
    (d) Treatment of Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary of the Treasury shall pay to each possession of the 
    United States which has a mirror code tax system amounts equal to 
    the loss (if any) to that possession by reason of the application 
    of the provisions of this section (other than this subsection) with 
    respect to section 32 of the Internal Revenue Code of 1986. Such 
    amounts shall be determined by the Secretary of the Treasury based 
    on information provided by the government of the respective 
    possession.
        (2) Payments to other possessions.--The Secretary of the 
    Treasury shall pay to each possession of the United States which 
    does not have a mirror code tax system amounts estimated by the 
    Secretary of the Treasury as being equal to the aggregate benefits 
    (if any) that would have been provided to residents of such 
    possession by reason of the provisions of this section (other than 
    this subsection) with respect to section 32 of the Internal Revenue 
    Code of 1986 if a mirror code tax system had been in effect in such 
    possession. The preceding sentence shall not apply unless the 
    respective possession has a plan, which has been approved by the 
    Secretary of the Treasury, under which such possession will 
    promptly distribute such payments to its residents.
        (3) Mirror code tax system.--For purposes of this section, the 
    term ``mirror code tax system'' means, with respect to any 
    possession of the United States, the income tax system of such 
    possession if the income tax liability of the residents of such 
    possession under such system is determined by reference to the 
    income tax laws of the United States as if such possession were the 
    United States.
        (4) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this section shall 
    be treated in the same manner as a refund due from a credit 
    provision referred to in subsection (b)(2) of such section.

                   PART 4--DEPENDENT CARE ASSISTANCE

SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE 
TAX CREDIT.
    (a) In General.--Section 21 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(g) Special Rules for 2021.--In the case of any taxable year 
beginning after December 31, 2020, and before January 1, 2022--
        ``(1) Credit made refundable.--If the taxpayer (in the case of 
    a joint return, either spouse) has a principal place of abode in 
    the United States (determined as provided in section 32) for more 
    than one-half of the taxable year, the credit allowed under 
    subsection (a) shall be treated as a credit allowed under subpart C 
    (and not allowed under this subpart).
        ``(2) Increase in dollar limit on amount creditable.--
    Subsection (c) shall be applied--
            ``(A) by substituting `$8,000' for `$3,000' in paragraph 
        (1) thereof, and
            ``(B) by substituting `$16,000' for `$6,000' in paragraph 
        (2) thereof.
        ``(3) Increase in applicable percentage.--Subsection (a)(2) 
    shall be applied--
            ``(A) by substituting `50 percent' for `35 percent', and
            ``(B) by substituting `$125,000' for `$15,000'.
        ``(4) Application of phaseout to high income individuals.--
            ``(A) In general.--Subsection (a)(2) shall be applied by 
        substituting `the phaseout percentage' for `20 percent'.
            ``(B) Phaseout percentage.--The term `phaseout percentage' 
        means 20 percent reduced (but not below zero) by 1 percentage 
        point for each $2,000 (or fraction thereof) by which the 
        taxpayer's adjusted gross income for the taxable year exceeds 
        $400,000.''.
    (b) Application of Credit in Possessions.--Section 21 of such Code, 
as amended by subsection (a), is amended by adding at the end the 
following new subsection:
    ``(h) Application of Credit in Possessions.--
        ``(1) Payment to possessions with mirror code tax systems.--The 
    Secretary shall pay to each possession of the United States with a 
    mirror code tax system amounts equal to the loss (if any) to that 
    possession by reason of the application of this section (determined 
    without regard to this subsection) with respect to taxable years 
    beginning in or with 2021. Such amounts shall be determined by the 
    Secretary based on information provided by the government of the 
    respective possession.
        ``(2) Payments to other possessions.--The Secretary shall pay 
    to each possession of the United States which does not have a 
    mirror code tax system amounts estimated by the Secretary as being 
    equal to the aggregate benefits that would have been provided to 
    residents of such possession by reason of this section with respect 
    to taxable years beginning in or with 2021 if a mirror code tax 
    system had been in effect in such possession. The preceding 
    sentence shall not apply unless the respective possession has a 
    plan, which has been approved by the Secretary, under which such 
    possession will promptly distribute such payments to its residents.
        ``(3) Coordination with credit allowed against united states 
    income taxes.--In the case of any taxable year beginning in or with 
    2021, no credit shall be allowed under this section to any 
    individual--
            ``(A) to whom a credit is allowable against taxes imposed 
        by a possession with a mirror code tax system by reason of this 
        section, or
            ``(B) who is eligible for a payment under a plan described 
        in paragraph (2).
        ``(4) Mirror code tax system.--For purposes of this subsection, 
    the term `mirror code tax system' means, with respect to any 
    possession of the United States, the income tax system of such 
    possession if the income tax liability of the residents of such 
    possession under such system is determined by reference to the 
    income tax laws of the United States as if such possession were the 
    United States.
        ``(5) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this subsection 
    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) Conforming Amendments.--
        (1) Section 6211(b)(4)(A) of such Code, as amended by the 
    preceding provisions of this Act, is amended by inserting ``21 by 
    reason of subsection (g) thereof,'' before ``24''.
        (2) Section 1324(b)(2) of title 31, United States Code (as 
    amended by the preceding provisions of this title), is amended by 
    inserting ``21,'' before ``24''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE 
ASSISTANCE.
    (a) In General.--Section 129(a)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
            ``(D) Special rule for 2021.--In the case of any taxable 
        year beginning after December 31, 2020, and before January 1, 
        2022, subparagraph (A) shall be applied by substituting 
        `$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
    (c) Retroactive Plan Amendments.--A plan that otherwise satisfies 
all applicable requirements of sections 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 
assistance program merely because such plan 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 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.

             PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

SEC. 9641. PAYROLL CREDITS.
    (a) In General.--Chapter 21 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subchapter:

                        ``Subchapter D--Credits

``Sec. 3131. Credit for paid sick leave.
``Sec. 3132. Payroll credit for paid family leave.
``Sec. 3133. Special rule related to tax on employers.

``SEC. 3131. CREDIT FOR PAID SICK LEAVE.
    ``(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 100 percent of the qualified sick 
leave wages paid by such employer with respect to such calendar 
quarter.
    ``(b) Limitations and Refundability.--
        ``(1) Wages taken into account.--The amount of qualified sick 
    leave wages taken into account under subsection (a), plus any 
    increases under subsection (e), with respect to any individual 
    shall not exceed $200 ($511 in the case of any day any portion of 
    which is paid sick time described in paragraph (1), (2), or (3) of 
    section 5102(a) of the Emergency Paid Sick Leave Act, applied with 
    the modification described in subsection (c)(2)(A)(i)) for any day 
    (or portion thereof) for which the individual is paid qualified 
    sick leave wages.
        ``(2) Overall limitation on number of days taken into 
    account.--The aggregate number of days taken into account under 
    paragraph (1) for any calendar quarter shall not exceed the excess 
    (if any) of--
            ``(A) 10, over
            ``(B) the aggregate number of days so taken into account 
        during preceding calendar quarters in such calendar year (other 
        than the first quarter of calendar year 2021).
        ``(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 on the wages paid with respect to the employment of all 
    employees of the employer.
        ``(4) Refundability of excess credit.--
            ``(A) Credit is refundable.--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).
            ``(B) Advancing credit.--In anticipation of the credit, 
        including the refundable portion under subparagraph (A), the 
        credit shall be advanced, according to forms and instructions 
        provided by the Secretary, up to an amount calculated under 
        subsection (a), subject to the limits under paragraph (1) and 
        (2), all calculated through the end of the most recent payroll 
        period in the quarter.
    ``(c) Qualified Sick Leave Wages.--For purposes of this section--
        ``(1) In general.--The term `qualified sick leave wages' means 
    wages paid by an employer which would be required to be paid by 
    reason of the Emergency Paid Sick Leave Act as if such Act applied 
    after March 31, 2021.
        ``(2) Rules of application.--For purposes of determining 
    whether wages are qualified sick leave wages under paragraph (1)--
            ``(A) In general.--The Emergency Paid Sick Leave Act shall 
        be applied--
                ``(i) by inserting `, the employee is seeking or 
            awaiting the results of a diagnostic test for, or a medical 
            diagnosis of, COVID-19 and such employee has been exposed 
            to COVID-19 or the employee's employer has requested such 
            test or diagnosis, or the employee is obtaining 
            immunization related to COVID-19 or recovering from any 
            injury, disability, illness, or condition related to such 
            immunization' after `medical diagnosis' in section 
            5102(a)(3) thereof, and
                ``(ii) by applying section 5102(b)(1) of such Act 
            separately with respect to each calendar year after 2020 
            (and, in the case of calendar year 2021, without regard to 
            the first quarter thereof).
            ``(B) Leave must meet requirements.--If an employer fails 
        to comply with any requirement of such Act (determined without 
        regard to section 5109 thereof) with respect to paid sick time 
        (as defined in section 5110 of such Act), amounts paid by such 
        employer with respect to such paid sick time shall not be taken 
        into account as qualified sick leave wages. For purposes of the 
        preceding sentence, an employer which takes an action described 
        in section 5104 of such Act shall be treated as failing to meet 
        a requirement of such Act.
    ``(d) Allowance of Credit for Certain Health Plan Expenses.--
        ``(1) In general.--The amount of the credit allowed under 
    subsection (a) shall be increased by so much of the employer's 
    qualified health plan expenses as are properly allocable to the 
    qualified sick leave wages for which such credit is so allowed.
        ``(2) Qualified health plan expenses.--For purposes of this 
    subsection, the term `qualified health plan expenses' means amounts 
    paid or incurred by the employer to provide and maintain a group 
    health plan (as defined in section 5000(b)(1)), but only to the 
    extent that such amounts are excluded from the gross income of 
    employees by reason of section 106(a).
        ``(3) Allocation rules.--For purposes of this section, 
    qualified health plan expenses shall be allocated to qualified sick 
    leave wages 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 covered employees and pro rata on the basis of periods of 
    coverage (relative to the time periods of leave to which such wages 
    relate).
    ``(e) Allowance of Credit for Amounts Paid Under Certain 
Collectively Bargained Agreements.--
        ``(1) In general.--The amount of the credit allowed under 
    subsection (a) shall be increased by the sum of--
            ``(A) so much of the employer's collectively bargained 
        defined benefit pension plan contributions as are properly 
        allocable to the qualified sick leave wages for which such 
        credit is so allowed, plus
            ``(B) so much of the employer's collectively bargained 
        apprenticeship program contributions as are properly allocable 
        to the qualified sick leave wages for which such credit is so 
        allowed.
        ``(2) Collectively bargained defined benefit pension plan 
    contributions.--For purposes of this subsection--
            ``(A) In general.--The term `collectively bargained defined 
        benefit pension plan contributions' means, with respect to any 
        calendar quarter, contributions which--
                ``(i) are paid or incurred by an employer during the 
            calendar quarter on behalf of its employees to a defined 
            benefit plan (as defined in section 414(j)), which meets 
            the requirements of section 401(a),
                ``(ii) are made based on a pension contribution rate, 
            and
                ``(iii) are required to be made pursuant to the terms 
            of a collective bargaining agreement in effect with respect 
            to such calendar quarter.
            ``(B) Pension contribution rate.--The term `pension 
        contribution rate' means the contribution rate that the 
        employer is obligated to pay on behalf of its employees under 
        the terms of a collective bargaining agreement for benefits 
        under a defined benefit plan under such agreement, as such rate 
        is applied to contribution base units (as defined by section 
        4001(a)(11) of the Employee Retirement Income Security Act of 
        1974 (29 U.S.C. 1301(a)(11)).
            ``(C) Allocation rules.--The amount of collectively 
        bargained defined benefit pension plan contributions allocated 
        to qualified sick leave wages for any calendar quarter shall be 
        the product of--
                ``(i) the pension contribution rate (expressed as an 
            hourly rate), and
                ``(ii) the number of hours for which qualified sick 
            leave wages were provided to employees covered under the 
            collective bargaining agreement described in subparagraph 
            (A)(iii) during the calendar quarter.
        ``(3) Collectively bargained apprenticeship program 
    contributions.--For purposes of this section--
            ``(A) In general.--The term `collectively bargained 
        apprenticeship program contributions' means, with respect to 
        any calendar quarter, contributions which--
                ``(i) are paid or incurred by an employer on behalf of 
            its employees with respect to the calendar quarter to a 
            registered apprenticeship program,
                ``(ii) are made based on an apprenticeship program 
            contribution rate, and
                ``(iii) are required to be made pursuant to the terms 
            of a collective bargaining agreement that is in effect with 
            respect to such calendar quarter.
            ``(B) Registered apprenticeship program.--The term 
        `registered apprenticeship program' means an apprenticeship 
        registered under the Act of August 16, 1937 (commonly known as 
        the `National Apprenticeship Act'; 50 Stat. 664, chapter 663; 
        29 U.S.C. 50 et seq.) that meets the standards of subpart A of 
        part 29 and part 30 of title 29, Code of Federal Regulations.
            ``(C) Apprenticeship program contribution rate.--The term 
        `apprenticeship program contribution rate' means the 
        contribution rate that the employer is obligated to pay on 
        behalf of its employees under the terms of a collective 
        bargaining agreement for benefits under a registered 
        apprenticeship program under such agreement, as such rate is 
        applied to contribution base units (as defined by section 
        4001(a)(11) of the Employee Retirement Income Security Act of 
        1974 (29 U.S.C. 1301(a)(11)).
            ``(D) Allocation rules.--The amount of collectively 
        bargained apprenticeship program contributions allocated to 
        qualified sick leave wages for any calendar quarter shall be 
        the product of--
                ``(i) the apprenticeship program contribution rate 
            (expressed as an hourly rate), and
                ``(ii) the number of hours for which qualified sick 
            leave wages were provided to employees covered under the 
            collective bargaining agreement described in subparagraph 
            (A)(iii) during the calendar quarter.
    ``(f) Definitions and Special Rules.--
        ``(1) Applicable employment taxes.--For purposes of this 
    section, the term `applicable employment taxes' means the 
    following:
            ``(A) The taxes imposed under section 3111(b).
            ``(B) So much of the taxes imposed under section 3221(a) as 
        are attributable to the rate in effect under section 3111(b).
        ``(2) Wages.--For purposes of this section, the term `wages' 
    means wages (as defined in section 3121(a), determined without 
    regard to paragraphs (1) through (22) of section 3121(b)) and 
    compensation (as defined in section 3231(e), determined without 
    regard to the sentence in paragraph (1) thereof which begins `Such 
    term does not include remuneration').
        ``(3) Denial of double benefit.--For purposes of chapter 1, the 
    gross income of the 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. Any wages taken into account in determining the credit 
    allowed under this section shall not be taken into account for 
    purposes of determining the credit allowed under sections 45A, 45P, 
    45S, 51, 3132, and 3134. In the case of any credit allowed under 
    section 2301 of the CARES Act or section 41 with respect to wages 
    taken into account under this section, the credit allowed under 
    this section shall be reduced by the portion of the credit allowed 
    under such section 2301 or section 41 which is attributable to such 
    wages.
        ``(4) Election to not take certain wages into account.--This 
    section shall not apply to so much of the qualified sick leave 
    wages paid by an eligible employer as such employer elects (at such 
    time and in such manner as the Secretary may prescribe) to not take 
    into account for purposes of this section.
        ``(5) Certain governmental employers.--No credit shall be 
    allowed under this section to the Government of the United States 
    or to any agency or instrumentality thereof. The preceding sentence 
    shall not apply to any organization described in section 501(c)(1) 
    and exempt from tax under section 501(a).
        ``(6) Extension of limitation on assessment.--Notwithstanding 
    section 6501, the limitation on the time period for the assessment 
    of any amount attributable to a credit claimed under this section 
    shall not expire before the date that is 5 years after the later 
    of--
            ``(A) the date on which the original return which includes 
        the calendar quarter with respect to which such credit is 
        determined is filed, or
            ``(B) the date on which such return is treated as filed 
        under section 6501(b)(2).
        ``(7) Coordination with certain programs.--
            ``(A) In general.--This section shall not apply to so much 
        of the qualified sick leave wages paid by an eligible employer 
        as are taken into account as payroll costs in connection with--
                ``(i) a covered loan under section 7(a)(37) or 7A of 
            the Small Business Act,
                ``(ii) a grant under section 324 of the Economic Aid to 
            Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
                ``(iii) a restaurant revitalization grant under section 
            5003 of the American Rescue Plan Act of 2021.
            ``(B) Application where ppp loans not forgiven.--The 
        Secretary shall issue guidance providing that payroll costs 
        paid during the covered period shall not fail to be treated as 
        qualified sick leave wages under this section by reason of 
        subparagraph (A)(i) to the extent that--
                ``(i) a covered loan of the taxpayer under section 
            7(a)(37) of the Small Business Act is not forgiven by 
            reason of a decision under section 7(a)(37)(J) of such Act, 
            or
                ``(ii) a covered loan of the taxpayer under section 7A 
            of the Small Business Act is not forgiven by reason of a 
            decision under section 7A(g) of such Act.
        Terms used in the preceding sentence which are also used in 
        section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
        when applied in connection with either such section, have the 
        same meaning as when used in such section, respectively.
    ``(g) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary to carry out the purposes of this 
section, including--
        ``(1) regulations or other guidance to prevent the avoidance of 
    the purposes of the limitations under this section,
        ``(2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section,
        ``(3) regulations or other guidance providing for waiver of 
    penalties for failure to deposit amounts in anticipation of the 
    allowance of the credit allowed under this section,
        ``(4) regulations or other guidance 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),
        ``(5) regulations or other guidance to ensure that the wages 
    taken into account under this section conform with the paid sick 
    time required to be provided under the Emergency Paid Sick Leave 
    Act,
        ``(6) regulations or other guidance to permit the advancement 
    of the credit determined under subsection (a), and
        ``(7) regulations or other guidance with respect to the 
    allocation, reporting, and substantiation of collectively bargained 
    defined benefit pension plan contributions and collectively 
    bargained apprenticeship program contributions.
    ``(h) Application of Section.--This section shall apply only to 
wages paid with respect to the period beginning on April 1, 2021, and 
ending on September 30, 2021.
    ``(i) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 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) Non-discrimination Requirement.--No credit shall be allowed 
under this section to any employer for any calendar quarter if such 
employer, with respect to the availability of the provision of 
qualified sick leave wages to which this section otherwise applies for 
such calendar quarter, discriminates in favor of highly compensated 
employees (within the meaning of section 414(q)), full-time employees, 
or employees on the basis of employment tenure with such employer.
``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.
    ``(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 100 percent of the qualified family 
leave wages paid by such employer with respect to such calendar 
quarter.
    ``(b) Limitations and Refundability.--
        ``(1) Wages taken into account.--The amount of qualified family 
    leave wages taken into account under subsection (a), plus any 
    increases under subsection (e), with respect to any individual 
    shall not exceed--
            ``(A) for any day (or portion thereof) for which the 
        individual is paid qualified family leave wages, $200, and
            ``(B) in the aggregate with respect to all calendar 
        quarters, $12,000.
        ``(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 section 3131) on the 
    wages paid with respect to the employment of all employees of the 
    employer.
        ``(3) Refundability of excess credit.--
            ``(A) Credit is refundable.--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).
            ``(B) Advancing credit.--In anticipation of the credit, 
        including the refundable portion under subparagraph (A), the 
        credit shall be advanced, according to forms and instructions 
        provided by the Secretary, up to an amount calculated under 
        subsection (a), subject to the limits under paragraph (1) and 
        (2), all calculated through the end of the most recent payroll 
        period in the quarter.
    ``(c) Qualified Family Leave Wages.--
        ``(1) In general.--For purposes of this section, the term 
    `qualified family leave wages' means wages paid by an employer 
    which would be required to be paid by reason of the Emergency 
    Family and Medical Leave Expansion Act (including the amendments 
    made by such Act) as if such Act (and amendments made by such Act) 
    applied after March 31, 2021.
        ``(2) Rules of application.--
            ``(A) In general.--For purposes of determining whether 
        wages are qualified family leave wages under paragraph (1)--
                ``(i) section 110(a)(2)(A) of the Family and Medical 
            Leave Act of 1993 shall be applied by inserting `or any 
            reason for leave described in section 5102(a) of the 
            Families First Coronavirus Response Act, or the employee is 
            seeking or awaiting the results of a diagnostic test for, 
            or a medical diagnosis of, COVID-19 and such employee has 
            been exposed to COVID-19 or the employee's employer has 
            requested such test or diagnosis, or the employee is 
            obtaining immunization related to COVID-19 or recovering 
            from any injury, disability, illness, or condition related 
            to such immunization' after `public health emergency', and
                ``(ii) section 110(b) of such Act shall be applied--

                    ``(I) without regard to paragraph (1) thereof,
                    ``(II) by striking `after taking leave after such 
                section for 10 days' in paragraph (2)(A) thereof, and
                    ``(III) by substituting `$12,000' for `$10,000' in 
                paragraph (2)(B)(ii) thereof.

            ``(B) Leave must meet requirements.--For purposes of 
        determining whether wages would be required to be paid under 
        paragraph (1), if an employer fails to comply with any 
        requirement of the Family and Medical Leave Act of 1993 or the 
        Emergency Family and Medical Leave Expansion Act (determined 
        without regard to any time limitation under section 
        102(a)(1)(F) of the Family and Medical Leave Act of 1994) with 
        respect to any leave provided for a qualifying need related to 
        a public health emergency (as defined in section 110 of such 
        Act, applied as described in subparagraph (A)(i)), amounts paid 
        by such employer with respect to such leave shall not be taken 
        into account as qualified family leave wages. For purposes of 
        the preceding sentence, an employer which takes an action 
        described in section 105 of the Family and Medical Leave Act of 
        1993 shall be treated as failing to meet a requirement of such 
        Act.
    ``(d) Allowance of Credit for Certain Health Plan Expenses.--
        ``(1) In general.--The amount of the credit allowed under 
    subsection (a) shall be increased by so much of the employer's 
    qualified health plan expenses as are properly allocable to the 
    qualified family leave wages for which such credit is so allowed.
        ``(2) Qualified health plan expenses.--For purposes of this 
    subsection, the term `qualified health plan expenses' means amounts 
    paid or incurred by the employer to provide and maintain a group 
    health plan (as defined in section 5000(b)(1)), but only to the 
    extent that such amounts are excluded from the gross income of 
    employees by reason of section 106(a).
        ``(3) Allocation rules.--For purposes of this section, 
    qualified health plan expenses shall be allocated to qualified 
    family leave wages 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 covered employees and pro rata on the basis of periods 
    of coverage (relative to the time periods of leave to which such 
    wages relate).
    ``(e) Allowance of Credit for Amounts Paid Under Certain 
Collectively Bargained Agreements.--
        ``(1) In general.--The amount of the credit allowed under 
    subsection (a) shall be increased by so much of the sum of--
            ``(A) so much of the employer's collectively bargained 
        defined benefit pension plan contributions as are properly 
        allocable to the qualified family leave wages for which such 
        credit is so allowed, plus
            ``(B) so much of the employer's collectively bargained 
        apprenticeship program contributions as are properly allocable 
        to the qualified family leave wages for which such credit is so 
        allowed.
        ``(2) Collectively bargained defined benefit pension plan 
    contributions.--For purposes of this subsection--
            ``(A) In general.--The term `collectively bargained defined 
        benefit pension plan contributions' has the meaning given such 
        term under section 3131(e)(2).
            ``(B) Allocation rules.--The amount of collectively 
        bargained defined benefit pension plan contributions allocated 
        to qualified family leave wages for any calendar quarter shall 
        be the product of--
                ``(i) the pension contribution rate (as defined in 
            section 3131(e)(2)), expressed as an hourly rate, and
                ``(ii) the number of hours for which qualified family 
            leave wages were provided to employees covered under the 
            collective bargaining agreement described in section 
            3131(e)(2)(A)(iii) during the calendar quarter.
        ``(3) Collectively bargained apprenticeship program 
    contributions.--For purposes of this section--
            ``(A) In general.--The term `collectively bargained 
        apprenticeship program contributions' has the meaning given 
        such term under section 3131(e)(3).
            ``(B) Allocation rules.--For purposes of this section, the 
        amount of collectively bargained apprenticeship program 
        contributions allocated to qualified family leave wages for any 
        calendar quarter shall be the product of--
                ``(i) the apprenticeship contribution rate (as defined 
            in section 3131(e)(3)), expressed as an hourly rate, and
                ``(ii) the number of hours for which qualified family 
            leave wages were provided to employees covered under the 
            collective bargaining agreement described in section 
            3131(e)(3)(A)(iii) during the calendar quarter.
    ``(f) Definitions and Special Rules.--
        ``(1) Applicable employment taxes.--For purposes of this 
    section, the term `applicable employment taxes' means the 
    following:
            ``(A) The taxes imposed under section 3111(b).
            ``(B) So much of the taxes imposed under section 3221(a) as 
        are attributable to the rate in effect under section 3111(b).
        ``(2) Wages.--For purposes of this section, the term `wages' 
    means wages (as defined in section 3121(a), determined without 
    regard to paragraphs (1) through (22) of section 3121(b)) and 
    compensation (as defined in section 3231(e), determined without 
    regard to the sentence in paragraph (1) thereof which begins `Such 
    term does not include remuneration').
        ``(3) Denial of double benefit.--For purposes of chapter 1, the 
    gross income of the 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. Any wages taken into account in determining the credit 
    allowed under this section shall not be taken into account for 
    purposes of determining the credit allowed under sections 45A, 45P, 
    45S, 51, 3131, and 3134. In the case of any credit allowed under 
    section 2301 of the CARES Act or section 41 with respect to wages 
    taken into account under this section, the credit allowed under 
    this section shall be reduced by the portion of the credit allowed 
    under such section 2301 or section 41 which is attributable to such 
    wages.
        ``(4) Election to not take certain wages into account.--This 
    section shall not apply to so much of the qualified family leave 
    wages paid by an eligible employer as such employer elects (at such 
    time and in such manner as the Secretary may prescribe) to not take 
    into account for purposes of this section.
        ``(5) Certain governmental employers.--No credit shall be 
    allowed under this section to the Government of the United States 
    or to any agency or instrumentality thereof. The preceding sentence 
    shall not apply to any organization described in section 501(c)(1) 
    and exempt from tax under section 501(a).
        ``(6) Extension of limitation on assessment.--Notwithstanding 
    section 6501, the limitation on the time period for the assessment 
    of any amount attributable to a credit claimed under this section 
    shall not expire before the date that is 5 years after the later 
    of--
            ``(A) the date on which the original return which includes 
        the calendar quarter with respect to which such credit is 
        determined is filed, or
            ``(B) the date on which such return is treated as filed 
        under section 6501(b)(2).
        ``(7) Coordination with certain programs.--
            ``(A) In general.--This section shall not apply to so much 
        of the qualified family leave wages paid by an eligible 
        employer as are taken into account as payroll costs in 
        connection with--
                ``(i) a covered loan under section 7(a)(37) or 7A of 
            the Small Business Act,
                ``(ii) a grant under section 324 of the Economic Aid to 
            Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
                ``(iii) a restaurant revitalization grant under section 
            5003 of the American Rescue Plan Act of 2021.
            ``(B) Application where ppp loans not forgiven.--The 
        Secretary shall issue guidance providing that payroll costs 
        paid during the covered period shall not fail to be treated as 
        qualified family leave wages under this section by reason of 
        subparagraph (A)(i) to the extent that--
                ``(i) a covered loan of the taxpayer under section 
            7(a)(37) of the Small Business Act is not forgiven by 
            reason of a decision under section 7(a)(37)(J) of such Act, 
            or
                ``(ii) a covered loan of the taxpayer under section 7A 
            of the Small Business Act is not forgiven by reason of a 
            decision under section 7A(g) of such Act.
        Terms used in the preceding sentence which are also used in 
        section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
        when applied in connection with either such section, have the 
        same meaning as when used in such section, respectively.
    ``(g) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary to carry out the purposes of this 
section, including--
        ``(1) regulations or other guidance to prevent the avoidance of 
    the purposes of the limitations under this section,
        ``(2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section,
        ``(3) regulations or other guidance providing for waiver of 
    penalties for failure to deposit amounts in anticipation of the 
    allowance of the credit allowed under this section,
        ``(4) regulations or other guidance 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),
        ``(5) regulations or other guidance to ensure that the wages 
    taken into account under this section conform with the paid leave 
    required to be provided under the Emergency Family and Medical 
    Leave Expansion Act (including the amendments made by such Act),
        ``(6) regulations or other guidance to permit the advancement 
    of the credit determined under subsection (a), and
        ``(7) regulations or other guidance with respect to the 
    allocation, reporting, and substantiation of collectively bargained 
    defined benefit pension plan contributions and collectively 
    bargained apprenticeship program contributions.
    ``(h) Application of Section.--This section shall apply only to 
wages paid with respect to the period beginning on April 1, 2021, and 
ending on September 30, 2021.
    ``(i) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 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) Non-discrimination Requirement.--No credit shall be allowed 
under this section to any employer for any calendar quarter if such 
employer, with respect to the availability of the provision of 
qualified family leave wages to which this section otherwise applies 
for such calendar quarter, discriminates in favor of highly compensated 
employees (within the meaning of section 414(q)), full-time employees, 
or employees on the basis of employment tenure with such employer.
``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
    ``(a) In General.--The credit allowed by section 3131 and the 
credit allowed by section 3132 shall each be increased by the amount of 
the taxes imposed by subsections (a) and (b) of section 3111 and 
section 3221(a) on qualified sick leave wages, or qualified family 
leave wages, for which credit is allowed under such section 3131 or 
3132 (respectively).
    ``(b) Denial of Double Benefit.--For denial of double benefit with 
respect to the credit increase under subsection (a), see sections 
3131(f)(3) and 3132(f)(3).''.
    (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United 
States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
    (c) Clerical Amendment.--The table of subchapters for chapter 21 of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new item:

                       ``subchapter d--credits''.

    (d) Effective Date.--The amendments made by this section shall 
apply to amounts paid with respect to calendar quarters beginning after 
March 31, 2021.
SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
    (a) In General.--In the case of an eligible self-employed 
individual, there shall be allowed as a credit against the tax imposed 
by chapter 1 of the Internal Revenue Code of 1986 for any taxable year 
an amount equal to the qualified sick leave equivalent amount with 
respect to the individual.
    (b) Eligible Self-employed Individual.--For purposes of this 
section--
        (1) In general.--The term ``eligible self-employed individual'' 
    means an individual who--
            (A) regularly carries on any trade or business within the 
        meaning of section 1402 of the Internal Revenue Code of 1986, 
        and
            (B) would be entitled to receive paid leave during the 
        taxable year pursuant to the Emergency Paid Sick Leave Act if--
                (i) the individual were an employee of an employer 
            (other than himself or herself), and
                (ii) such Act applied after March 31, 2021.
        (2) Rules of application.--For purposes of paragraph (1)(B), in 
    determining whether an individual would be entitled to receive paid 
    leave under the Emergency Paid Sick Leave Act, such Act shall be 
    applied--
            (A) by inserting ``, the employee is seeking or awaiting 
        the results of a diagnostic test for, or a medical diagnosis 
        of, COVID-19 and such employee has been exposed to COVID-19 or 
        is unable to work pending the results of such test or 
        diagnosis, or the employee is obtaining immunization related to 
        COVID-19 or recovering from any injury, disability, illness, or 
        condition related to such immunization'' after ``medical 
        diagnosis'' in section 5102(a)(3) of such Act, and
            (B) by applying section 5102(b)(1) of such Act separately 
        with respect to each taxable year.
    (c) Qualified Sick Leave Equivalent Amount.--For purposes of this 
section--
        (1) In general.--The term ``qualified sick leave equivalent 
    amount'' means, with respect to any eligible self-employed 
    individual, an amount equal to--
            (A) the number of days during the taxable year (but not 
        more than 10) that the individual is unable to perform services 
        in any trade or business referred to in section 1402 of the 
        Internal Revenue Code of 1986 for a reason with respect to 
        which such individual would be entitled to receive sick leave 
        as described in subsection (b), multiplied by
            (B) the lesser of--
                (i) $200 ($511 in the case of any day of paid sick time 
            described in paragraph (1), (2), or (3) of section 5102(a) 
            of the Emergency Paid Sick Leave Act, applied with the 
            modification described in subsection (b)(2)(A)) of this 
            section, or
                (ii) 67 percent (100 percent in the case of any day of 
            paid sick time described in paragraph (1), (2), or (3) of 
            section 5102(a) of the Emergency Paid Sick Leave Act) of 
            the average daily self-employment income of the individual 
            for the taxable year.
        (2) Average daily self-employment income.--For purposes of this 
    subsection, the term ``average daily self-employment income'' means 
    an amount equal to--
            (A) the net earnings from self-employment of the individual 
        for the taxable year, divided by
            (B) 260.
        (3) Election to use prior year net earnings from self-
    employment income.--In the case of an individual who elects (at 
    such time and in such manner as the Secretary may provide) the 
    application of this paragraph, paragraph (2)(A) shall be applied by 
    substituting ``the prior taxable year'' for ``the taxable year''.
        (4) Election to not take days into account.--Any day shall not 
    be taken into account under paragraph (1)(A) if the eligible self-
    employed individual elects (at such time and in such manner as the 
    Secretary may prescribe) to not take such day into account for 
    purposes of such paragraph.
    (d) Credit Refundable.--
        (1) In general.--The credit determined under this section shall 
    be treated as a credit allowed to the taxpayer under subpart C of 
    part IV of subchapter A of chapter 1 of such Code.
        (2) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, any refund due from the credit 
    determined under this section shall be treated in the same manner 
    as a refund due from a credit provision referred to in subsection 
    (b)(2) of such section.
    (e) Special Rules.--
        (1) Documentation.--No credit shall be allowed under this 
    section unless the individual maintains such documentation as the 
    Secretary may prescribe to establish such individual as an eligible 
    self-employed individual.
        (2) Denial of double benefit.--In the case of an individual who 
    receives wages (as defined in section 3121(a) of the Internal 
    Revenue Code of 1986) or compensation (as defined in section 
    3231(e) of such Code) paid by an employer which are required to be 
    paid by reason of the Emergency Paid Sick Leave Act, the qualified 
    sick leave equivalent amount otherwise determined under subsection 
    (c) of this section shall be reduced (but not below zero) to the 
    extent that the sum of the amount described in such subsection and 
    in section 3131(b)(1) of such Code exceeds $2,000 ($5,110 in the 
    case of any day any portion of which is paid sick time described in 
    paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid 
    Sick Leave Act).
    (f) Application of Section.--Only days occurring during the period 
beginning on April 1, 2021, and ending on September 30, 2021, may be 
taken into account under subsection (c)(1)(A).
    (g) Application of Credit in Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary shall pay to each possession of the United States which 
    has a mirror code tax system amounts equal to the loss (if any) to 
    that possession by reason of the application of the provisions of 
    this section. Such amounts shall be determined by the Secretary 
    based on information provided by the government of the respective 
    possession.
        (2) Payments to other possessions.--The Secretary shall pay to 
    each possession of the United States which does not have a mirror 
    code tax system amounts estimated by the Secretary as being equal 
    to the aggregate benefits (if any) that would have been provided to 
    residents of such possession by reason of the provisions of this 
    section if a mirror code tax system had been in effect in such 
    possession. The preceding sentence shall not apply unless the 
    respective possession has a plan, which has been approved by the 
    Secretary, under which such possession will promptly distribute 
    such payments to its residents.
        (3) Mirror code tax system.--For purposes of this section, the 
    term ``mirror code tax system'' means, with respect to any 
    possession of the United States, the income tax system of such 
    possession if the income tax liability of the residents of such 
    possession under such system is determined by reference to the 
    income tax laws of the United States as if such possession were the 
    United States.
        (4) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this subsection 
    shall be treated in the same manner as a refund due from a credit 
    provision referred to in subsection (b)(2) of such section.
    (h) Regulations.--The Secretary shall prescribe such regulations or 
other guidance as may be necessary to carry out the purposes of this 
section, including--
        (1) regulations or other guidance to effectuate the purposes of 
    this section, and
        (2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section.
SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 
INDIVIDUALS.
    (a) In General.--In the case of an eligible self-employed 
individual, there shall be allowed as a credit against the tax imposed 
by chapter 1 of the Internal Revenue Code of 1986 for any taxable year 
an amount equal to 100 percent of the qualified family leave equivalent 
amount with respect to the individual.
    (b) Eligible Self-employed Individual.--For purposes of this 
section--
        (1) In general.--The term ``eligible self-employed individual'' 
    means an individual who--
            (A) regularly carries on any trade or business within the 
        meaning of section 1402 of the Internal Revenue Code of 1986, 
        and
            (B) would be entitled to receive paid leave during the 
        taxable year pursuant to the Emergency Family and Medical Leave 
        Expansion Act if--
                (i) the individual were an employee of an employer 
            (other than himself or herself),
                (ii) section 102(a)(1)(F) of the Family and Medical 
            Leave Act of 1993 applied after March 31, 2021.
        (2) Rules of application.--For purposes of paragraph (1)(B), in 
    determining whether an individual would be entitled to receive paid 
    leave under the Emergency Family and Medical Leave Act--
            (A) section 110(a)(2)(A) of the Family and Medical Leave 
        Act of 1993 shall be applied by inserting ``or any reason for 
        leave described in section 5102(a) of the Families First 
        Coronavirus Response Act, or the employee is seeking or 
        awaiting the results of a diagnostic test for, or a medical 
        diagnosis of, COVID-19 and such employee has been exposed to 
        COVID-19 or is unable to work pending the results of such test 
        or diagnosis, or the employee is obtaining immunization related 
        to COVID-19 or recovering from any injury, disability, illness, 
        or condition related to such immunization'' after ``public 
        health emergency'', and
            (B) section 110(b) of such Act shall be applied--
                (i) without regard to paragraph (1) thereof, and
                (ii) by striking ``after taking leave after such 
            section for 10 days'' in paragraph (2)(A) thereof.
    (c) Qualified Family Leave Equivalent Amount.--For purposes of this 
section--
        (1) In general.--The term ``qualified family leave equivalent 
    amount'' means, with respect to any eligible self-employed 
    individual, an amount equal to the product of--
            (A) the number of days (not to exceed 60) during the 
        taxable year that the individual is unable to perform services 
        in any trade or business referred to in section 1402 of the 
        Internal Revenue Code of 1986 for a reason with respect to 
        which such individual would be entitled to receive paid leave 
        as described in subsection (b) of this section, multiplied by
            (B) the lesser of--
                (i) 67 percent of the average daily self-employment 
            income of the individual for the taxable year, or
                (ii) $200.
        (2) Average daily self-employment income.--For purposes of this 
    subsection, the term ``average daily self-employment income'' means 
    an amount equal to--
            (A) the net earnings from self-employment income of the 
        individual for the taxable year, divided by
            (B) 260.
        (3) Election to use prior year net earnings from self-
    employment income.--In the case of an individual who elects (at 
    such time and in such manner as the Secretary may provide) the 
    application of this paragraph, paragraph (2)(A) shall be applied by 
    substituting ``the prior taxable year'' for ``the taxable year''.
        (4) Coordination with credit for sick leave.--Any day taken 
    into account in determining the qualified sick leave equivalent 
    amount with respect to any eligible-self employed individual under 
    section 9642 shall not be take into account in determining the 
    qualified family leave equivalent amount with respect to such 
    individual under this section.
    (d) Credit Refundable.--
        (1) In general.--The credit determined under this section shall 
    be treated as a credit allowed to the taxpayer under subpart C of 
    part IV of subchapter A of chapter 1 of such Code.
        (2) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, any refund due from the credit 
    determined under this section shall be treated in the same manner 
    as a refund due from a credit provision referred to in subsection 
    (b)(2) of such section.
    (e) Special Rules.--
        (1) Documentation.--No credit shall be allowed under this 
    section unless the individual maintains such documentation as the 
    Secretary may prescribe to establish such individual as an eligible 
    self-employed individual.
        (2) Denial of double benefit.--In the case of an individual who 
    receives wages (as defined in section 3121(a) of the Internal 
    Revenue Code of 1986) or compensation (as defined in section 
    3231(e) of such Code) paid by an employer which are required to be 
    paid by reason of the Emergency Family and Medical Leave Expansion 
    Act, the qualified family leave equivalent amount otherwise 
    described in subsection (c) of this section shall be reduced (but 
    not below zero) to the extent that the sum of the amount described 
    in such subsection and in section 3132(b)(1) of such Code exceeds 
    $12,000.
        (3) References to emergency family and medical leave expansion 
    act.--Any reference in this section to the Emergency Family and 
    Medical Leave Expansion Act shall be treated as including a 
    reference to the amendments made by such Act.
    (f) Application of Section.--Only days occurring during the period 
beginning on April 1, 2021 and ending on September 30, 2021, may be 
taken into account under subsection (c)(1)(A).
    (g) Application of Credit in Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary shall pay to each possession of the United States which 
    has a mirror code tax system amounts equal to the loss (if any) to 
    that possession by reason of the application of the provisions of 
    this section. Such amounts shall be determined by the Secretary 
    based on information provided by the government of the respective 
    possession.
        (2) Payments to other possessions.--The Secretary shall pay to 
    each possession of the United States which does not have a mirror 
    code tax system amounts estimated by the Secretary as being equal 
    to the aggregate benefits (if any) that would have been provided to 
    residents of such possession by reason of the provisions of this 
    section if a mirror code tax system had been in effect in such 
    possession. The preceding sentence shall not apply unless the 
    respective possession has a plan, which has been approved by the 
    Secretary, under which such possession will promptly distribute 
    such payments to its residents.
        (3) Mirror code tax system.--For purposes of this section, the 
    term ``mirror code tax system'' means, with respect to any 
    possession of the United States, the income tax system of such 
    possession if the income tax liability of the residents of such 
    possession under such system is determined by reference to the 
    income tax laws of the United States as if such possession were the 
    United States.
        (4) Treatment of payments.--For purposes of section 1324 of 
    title 31, United States Code, the payments under this subsection 
    shall be treated in the same manner as a refund due from a credit 
    provision referred to in subsection (b)(2) of such section.
    (h) Regulations.--The Secretary shall prescribe such regulations or 
other guidance as may be necessary to carry out the purposes of this 
section, including--
        (1) regulations or other guidance to prevent the avoidance of 
    the purposes of this section, and
        (2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section.

                   PART 6--EMPLOYEE RETENTION CREDIT

SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.
    (a) In General.--Subchapter D of chapter 21 of subtitle C of the 
Internal Revenue Code of 1986, as added by section 9641, is amended by 
adding at the end the following:
``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE 
DUE TO 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 70 percent of the qualified wages 
with respect to each employee of such employer for such calendar 
quarter.
    ``(b) Limitations and Refundability.--
        ``(1) In general.--
            ``(A) Wages taken into account.--The amount of qualified 
        wages with respect to any employee which may be taken into 
        account under subsection (a) by the eligible employer for any 
        calendar quarter shall not exceed $10,000.
            ``(B) Recovery startup businesses.--In the case of an 
        eligible employer which is a recovery startup business (as 
        defined in subsection (c)(5)), the amount of the credit allowed 
        under subsection (a) (after application of subparagraph (A)) 
        for any calendar quarter shall not exceed $50,000.
        ``(2) Credit limited to employment taxes.--The credit allowed 
    by subsection (a) with respect to any calendar quarter shall not 
    exceed the applicable employment taxes (reduced by any credits 
    allowed under sections 3131 and 3132) on the wages paid with 
    respect to the employment of all the employees of the eligible 
    employer for such calendar quarter.
        ``(3) Refundability of excess credit.--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).
    ``(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(b).
            ``(B) So much of the taxes imposed under section 3221(a) as 
        are attributable to the rate in effect under section 3111(b).
        ``(2) Eligible employer.--
            ``(A) In general.--The term `eligible employer' means any 
        employer--
                ``(i) which was carrying on a trade or business during 
            the calendar quarter for which the credit is determined 
            under subsection (a), 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),
                    ``(II) the gross receipts (within the meaning of 
                section 448(c)) of such employer for such calendar 
                quarter are less than 80 percent of the gross receipts 
                of such employer for the same calendar quarter in 
                calendar year 2019, or
                    ``(III) the employer is a recovery startup business 
                (as defined in paragraph (5)).

            With respect to any employer for any calendar quarter, if 
            such employer was not in existence as of the beginning of 
            the same calendar quarter in calendar year 2019, clause 
            (ii)(II) shall be applied by substituting `2020' for 
            `2019'.
            ``(B) Election to use alternative quarter.--At the election 
        of the employer--
                ``(i) subparagraph (A)(ii)(II) shall be applied--

                    ``(I) by substituting `for the immediately 
                preceding calendar quarter' for `for such calendar 
                quarter', and
                    ``(II) by substituting `the corresponding calendar 
                quarter in calendar year 2019' for `the same calendar 
                quarter in calendar year 2019', and

                ``(ii) the last sentence of subparagraph (A) shall be 
            applied by substituting `the corresponding calendar quarter 
            in calendar year 2019' for `the same calendar quarter in 
            calendar year 2019'.
        An election under this subparagraph shall be made at such time 
        and in such manner as the Secretary shall prescribe.
            ``(C) Tax-exempt organizations.--In the case of an 
        organization which is described in section 501(c) and exempt 
        from tax under section 501(a)--
                ``(i) clauses (i) and (ii)(I) of subparagraph (A) shall 
            apply to all operations of such organization, 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.
        ``(3) Qualified wages.--
            ``(A) In general.--The term `qualified wages' means--
                ``(i) in the case of an eligible employer for which the 
            average number of full-time employees (within the meaning 
            of section 4980H) employed by such eligible employer during 
            2019 was greater than 500, wages paid by such eligible 
            employer with respect to which an employee is not providing 
            services due to circumstances described in subclause (I) or 
            (II) of paragraph (2)(A)(ii), or
                ``(ii) in the case of an eligible employer for which 
            the average number of full-time employees (within the 
            meaning of section 4980H) employed by such eligible 
            employer during 2019 was not greater than 500--

                    ``(I) with respect to an eligible employer 
                described in subclause (I) of paragraph (2)(A)(ii), 
                wages paid by such eligible employer with respect to an 
                employee during any period described in such clause, or
                    ``(II) with respect to an eligible employer 
                described in subclause (II) of such paragraph, wages 
                paid by such eligible employer with respect to an 
                employee during such quarter.

            ``(B) Special rule for employers not in existence in 
        2019.--In the case of any employer that was not in existence in 
        2019, subparagraph (A) shall be applied by substituting `2020' 
        for `2019' each place it appears.
            ``(C) Severely financially distressed employers.--
                ``(i) In general.--Notwithstanding subparagraph (A)(i), 
            in the case of a severely financially distressed employer, 
            the term `qualified wages' means wages paid by such 
            employer with respect to an employee during any calendar 
            quarter.
                ``(ii) Definition.--The term `severely financially 
            distressed employer' means an eligible employer as defined 
            in paragraph (2), determined by substituting `less than 10 
            percent' for `less than 80 percent' in subparagraph 
            (A)(ii)(II) thereof.
            ``(D) Exception.--The term `qualified wages' shall not 
        include any wages taken into account under sections 41, 45A, 
        45P, 45S, 51, 1396, 3131, and 3132.
        ``(4) Wages.--
            ``(A) In general.--The term `wages' means wages (as defined 
        in section 3121(a)) and compensation (as defined in section 
        3231(e)). For purposes of the preceding sentence, in the case 
        of any organization or entity described in subsection (f)(2), 
        wages as defined in section 3121(a) shall be determined without 
        regard to paragraphs (5), (6), (7), (10), and (13) of section 
        3121(b) (except with respect to services performed in a penal 
        institution by an inmate thereof).
            ``(B) Allowance for certain health plan expenses.--
                ``(i) In general.--Such term shall include amounts paid 
            by the eligible employer to provide and maintain a group 
            health plan (as defined in section 5000(b)(1)), but only to 
            the extent that such amounts are excluded from the gross 
            income of employees by reason of section 106(a).
                ``(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.
        ``(5) Recovery startup business.--The term `recovery startup 
    business' means any employer--
            ``(A) which began carrying on any trade or business after 
        February 15, 2020,
            ``(B) for which the average annual gross receipts of such 
        employer (as determined under rules similar to the rules under 
        section 448(c)(3)) for the 3-taxable-year period ending with 
        the taxable year which precedes the calendar quarter for which 
        the credit is determined under subsection (a) does not exceed 
        $1,000,000, and
            ``(C) which, with respect to such calendar quarter, is not 
        described in subclause (I) or (II) of paragraph (2)(A)(ii).
        ``(6) Other terms.--Any term used in this section which is also 
    used in this chapter or chapter 22 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, or subsection (m) or (o) of 
section 414, shall be treated as one employer for purposes of this 
section.
    ``(e) Certain Rules to Apply.--For purposes of this section, rules 
similar to the rules of sections 51(i)(1) and 280C(a) shall apply.
    ``(f) Certain Governmental Employers.--
        ``(1) In general.--This credit shall not apply to the 
    Government of the United States, the government of any State or 
    political subdivision thereof, or any agency or instrumentality of 
    any of the foregoing.
        ``(2) Exception.--Paragraph (1) shall not apply to--
            ``(A) any organization described in section 501(c)(1) and 
        exempt from tax under section 501(a), or
            ``(B) any entity described in paragraph (1) if--
                ``(i) such entity is a college or university, or
                ``(ii) the principal purpose or function of such entity 
            is providing medical or hospital care.
        In the case of any entity described in subparagraph (B), such 
        entity shall be treated as satisfying the requirements of 
        subsection (c)(2)(A)(i).
    ``(g) Election to Not Take Certain Wages Into Account.--This 
section shall not apply to so much of the qualified wages paid by an 
eligible employer as such employer elects (at such time and in such 
manner as the Secretary may prescribe) to not take into account for 
purposes of this section.
    ``(h) Coordination With Certain Programs.--
        ``(1) In general.--This section shall not apply to so much of 
    the qualified wages paid by an eligible employer as are taken into 
    account as payroll costs in connection with--
            ``(A) a covered loan under section 7(a)(37) or 7A of the 
        Small Business Act,
            ``(B) a grant under section 324 of the Economic Aid to 
        Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
            ``(C) a restaurant revitalization grant under section 5003 
        of the American Rescue Plan Act of 2021.
        ``(2) Application where ppp loans not forgiven.--The Secretary 
    shall issue guidance providing that payroll costs paid during the 
    covered period shall not fail to be treated as qualified wages 
    under this section by reason of paragraph (1) to the extent that--
            ``(A) a covered loan of the taxpayer under section 7(a)(37) 
        of the Small Business Act is not forgiven by reason of a 
        decision under section 7(a)(37)(J) of such Act, or
            ``(B) a covered loan of the taxpayer under section 7A of 
        the Small Business Act is not forgiven by reason of a decision 
        under section 7A(g) of such Act.
    Terms used in the preceding sentence which are also used in section 
    7A(g) or 7(a)(37)(J) of the Small Business Act shall, when applied 
    in connection with either such section, have the same meaning as 
    when used in such section, respectively.
    ``(i) Third Party Payors.--Any credit allowed under this section 
shall be treated as a credit described in section 3511(d)(2).
    ``(j) Advance Payments.--
        ``(1) In general.--Except as provided in paragraph (2), no 
    advance payment of the credit under subsection (a) shall be 
    allowed.
        ``(2) Advance payments to small employers.--
            ``(A) In general.--Under rules provided by the Secretary, 
        an eligible employer for which the average number of full-time 
        employees (within the meaning of section 4980H) employed by 
        such eligible employer during 2019 was not greater than 500 may 
        elect for any calendar quarter to receive an advance payment of 
        the credit under subsection (a) for such quarter in an amount 
        not to exceed 70 percent of the average quarterly wages paid by 
        the employer in calendar year 2019.
            ``(B) Special rule for seasonal employers.--In the case of 
        any employer who employs seasonal workers (as defined in 
        section 45R(d)(5)(B)), the employer may elect to apply 
        subparagraph (A) by substituting `the wages for the calendar 
        quarter in 2019 which corresponds to the calendar quarter to 
        which the election relates' for `the average quarterly wages 
        paid by the employer in calendar year 2019'.
            ``(C) Special rule for employers not in existence in 
        2019.--In the case of any employer that was not in existence in 
        2019, subparagraphs (A) and (B) shall each be applied by 
        substituting `2020' for `2019' each place it appears.
        ``(3) Reconciliation of credit with advance payments.--
            ``(A) In general.--The amount of credit which would (but 
        for this subsection) be allowed under this section shall be 
        reduced (but not below zero) by the aggregate payment allowed 
        to the taxpayer under paragraph (2). Any failure to so reduce 
        the credit shall be treated as arising out of a mathematical or 
        clerical error and assessed according to section 6213(b)(1).
            ``(B) Excess advance payments.--If the advance payments to 
        a taxpayer under paragraph (2) for a calendar quarter exceed 
        the credit allowed by this section (determined without regard 
        to subparagraph (A)), the tax imposed under section 3111(b) or 
        so much of the tax imposed under section 3221(a) as is 
        attributable to the rate in effect under section 3111(b) 
        (whichever is applicable) for the calendar quarter shall be 
        increased by the amount of such excess.
    ``(k) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 for any failure to make a deposit of any applicable 
employment taxes if the Secretary determines that such failure was due 
to the reasonable anticipation of the credit allowed under this 
section.
    ``(l) Extension of Limitation on Assessment.--Notwithstanding 
section 6501, the limitation on the time period for the assessment of 
any amount attributable to a credit claimed under this section shall 
not expire before the date that is 5 years after the later of--
        ``(1) the date on which the original return which includes the 
    calendar quarter with respect to which such credit is determined is 
    filed, or
        ``(2) the date on which such return is treated as filed under 
    section 6501(b)(2).
    ``(m) Regulations and Guidance.--The Secretary shall issue such 
forms, instructions, regulations, and other guidance as are necessary--
        ``(1) to allow the advance payment of the credit under 
    subsection (a) as provided in subsection (j)(2), subject to the 
    limitations provided in this section, based on such information as 
    the Secretary shall require,
        ``(2) 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), including regulations 
    or guidance allowing such payors to submit documentation necessary 
    to substantiate the eligible employer status of employers that use 
    such payors, and
        ``(3) to prevent the avoidance of the purposes of the 
    limitations under this section, including through the leaseback of 
    employees.
Any forms, instructions, regulations, or other guidance described in 
paragraph (2) shall require the customer to be responsible for the 
accounting of the credit and for any liability for improperly claimed 
credits and shall require the certified professional employer 
organization or other third party payor to accurately report such tax 
credits based on the information provided by the customer.
    ``(n) Application.--This section shall only apply to wages paid 
after June 30, 2021, and before January 1, 2022.''.
    (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United 
States Code, is amended by inserting ``3134,'' before ``6428''.
    (c) Clerical Amendment.--The table of sections for subchapter D of 
chapter 21 of subtitle C of the Internal Revenue Code of 1986 is 
amended by adding at the end the following:
``Sec. 3134. Employee retention credit for employers subject to closure 
          due to COVID-19.''.

    (d) Effective Date.--The amendments made by this section shall 
apply to calendar quarters beginning after June 30, 2021.

                       PART 7--PREMIUM TAX CREDIT

SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR 
CONSUMERS.
    (a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new clause:
                ``(iii) Temporary percentages for 2021 and 2022.--In 
            the case of a taxable year beginning in 2021 or 2022--

                    ``(I) clause (ii) shall not apply for purposes of 
                adjusting premium percentages under this subparagraph, 
                and
                    ``(II) the following table shall be applied in lieu 
                of the table contained in clause (i):


------------------------------------------------------------------------
  ``In the case of household  income
 (expressed as  a percent of poverty     The initial        The final
  line)  within the following income       premium           premium
                tier:                  percentage is--   percentage is--
------------------------------------------------------------------------
Up to 150.0 percent..................              0.0              0.0
150.0 percent up to 200.0 percent....              0.0              2.0
200.0 percent up to 250.0 percent....              2.0              4.0
250.0 percent up to 300.0 percent....              4.0              6.0
300.0 percent up to 400.0 percent....              6.0              8.5
400.0 percent and higher.............              8.5           8.5''.
------------------------------------------------------------------------


''.    (b) Conforming Amendment.--Section 36B(c)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
            ``(E) Temporary rule for 2021 and 2022.--In the case of a 
        taxable year beginning in 2021 or 2022, subparagraph (A) shall 
        be applied without regard to `but does not exceed 400 
        percent'.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF 
TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE 
PAYMENTS OF SUCH CREDIT.
    (a) In General.--Section 36B(f)(2)(B) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new clause:
                ``(iii) Temporary modification of limitation on 
            increase.--In the case of any taxable year beginning in 
            2020, for any taxpayer who files for such taxable year an 
            income tax return reconciling any advance payment of the 
            credit under this section, the Secretary shall treat 
            subparagraph (A) as not applying.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS 
RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021.
    (a) In General.--Section 36B of the Internal Revenue Code of 1986 
is amended by redesignating subsection (g) as subsection (h) and by 
inserting after subsection (f) the following new subsection:
    ``(g) Special Rule for Individuals Who Receive Unemployment 
Compensation During 2021.--
        ``(1) In general.--For purposes of this section, in the case of 
    a taxpayer who has received, or has been approved to receive, 
    unemployment compensation for any week beginning during 2021, for 
    the taxable year in which such week begins--
            ``(A) such taxpayer shall be treated as an applicable 
        taxpayer, and
            ``(B) there shall not be taken into account any household 
        income of the taxpayer in excess of 133 percent of the poverty 
        line for a family of the size involved.
        ``(2) Unemployment compensation.--For purposes of this 
    subsection, the term `unemployment compensation' has the meaning 
    given such term in section 85(b).
        ``(3) Evidence of unemployment compensation.--For purposes of 
    this subsection, a taxpayer shall not be treated as having received 
    (or been approved to receive) unemployment compensation for any 
    week unless such taxpayer provides self-attestation of, and such 
    documentation as the Secretary shall prescribe which demonstrates, 
    such receipt or approval.
        ``(4) Clarification of rules remaining applicable.--
            ``(A) Joint return requirement.--Paragraph (1)(A) shall not 
        affect the application of subsection (c)(1)(C).
            ``(B) Household income and affordabillity.--Paragraph 
        (1)(B) shall not apply to any determination of household income 
        for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) of 
        subsection (c)''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.

                    PART 8--MISCELLANEOUS PROVISIONS

SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE 
BASIS.
    (a) In General.--Section 864 of the Internal Revenue Code of 1986 
is amended by striking subsection (f).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.
    For purposes of the Internal Revenue Code of 1986--
        (1) amounts received from the Administrator of the Small 
    Business Administration in the form of a targeted EIDL advance 
    under section 331 of the Economic Aid to Hard-Hit Small Businesses, 
    Nonprofits, and Venues Act (title III of division N of Public Law 
    116-260) shall not be included in the gross income of the person 
    that receives such amounts,
        (2) no deduction shall be denied, no tax attribute shall be 
    reduced, and no basis increase shall be denied, by reason of the 
    exclusion from gross income provided by paragraph (1), and
        (3) in the case of a partnership or S corporation that receives 
    such amounts--
            (A) any amount excluded from income by reason of paragraph 
        (1) shall be treated as tax exempt income for purposes of 
        sections 705 and 1366 of the Internal Revenue Code of 1986, and
            (B) the Secretary of the Treasury (or the Secretary's 
        delegate) shall prescribe rules for determining a partner's 
        distributive share of any amount described in subparagraph (A) 
        for purposes of section 705 of the Internal Revenue Code of 
        1986.
SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.
    For purposes of the Internal Revenue Code of 1986--
        (1) amounts received from the Administrator of the Small 
    Business Administration in the form of a restaurant revitalization 
    grant under section 5003 shall not be included in the gross income 
    of the person that receives such amounts,
        (2) no deduction shall be denied, no tax attribute shall be 
    reduced, and no basis increase shall be denied, by reason of the 
    exclusion from gross income provided by paragraph (1), and
        (3) in the case of a partnership or S corporation that receives 
    such amounts--
            (A) except as otherwise provided by the Secretary of the 
        Treasury (or the Secretary's delegate), any amount excluded 
        from income by reason of paragraph (1) shall be treated as tax 
        exempt income for purposes of sections 705 and 1366 of the 
        Internal Revenue Code of 1986, and
            (B) the Secretary of the Treasury (or the Secretary's 
        delegate) shall prescribe rules for determining a partner's 
        distributive share of any amount described in subparagraph (A) 
        for purposes of section 705 of the Internal Revenue Code of 
        1986.
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY 
NETWORK TRANSACTIONS.
    (a) In General.--Section 6050W(e) of the Internal Revenue Code of 
1986 is amended to read as follows:
    ``(e) De Minimis Exception for Third Party Settlement 
Organizations.--A third party settlement organization shall not be 
required to report any information under subsection (a) with respect to 
third party network transactions of any participating payee if the 
amount which would otherwise be reported under subsection (a)(2) with 
respect to such transactions does not exceed $600.''.
    (b) Clarification That Reporting Is Not Required on Transactions 
Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code 
is amended by inserting ``described in subsection (d)(3)(A)(iii)'' 
after ``any transaction''.
    (c) Effective Date.--
        (1) In general.--The amendment made by subsection (a) shall 
    apply to returns for calendar years beginning after December 31, 
    2021.
        (2) Clarification.--The amendment made by subsection (b) shall 
    apply to transactions after the date of the enactment of this Act.
SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.
    (a) In General.--Section 108(f) of the Internal Revenue Code of 
1986 is amended by striking paragraph (5) and inserting the following:
        ``(5) Special rule for discharges in 2021 through 2025.--Gross 
    income does not include any amount which (but for this subsection) 
    would be includible in gross income by reason of the discharge (in 
    whole or in part) after December 31, 2020, and before January 1, 
    2026, of--
            ``(A) any loan provided expressly for postsecondary 
        educational expenses, regardless of whether provided through 
        the educational institution or directly to the borrower, if 
        such loan was made, insured, or guaranteed by--
                ``(i) the United States, or an instrumentality or 
            agency thereof,
                ``(ii) a State, territory, or possession of the United 
            States, or the District of Columbia, or any political 
            subdivision thereof, or
                ``(iii) an eligible educational institution (as defined 
            in section 25A),
            ``(B) any private education loan (as defined in section 
        140(a)(7) of the Truth in Lending Act),
            ``(C) any loan made by any educational organization 
        described in section 170(b)(1)(A)(ii) if such loan is made--
                ``(i) pursuant to an agreement with any entity 
            described in subparagraph (A) or any private education 
            lender (as defined in section 140(a) of the Truth in 
            Lending Act) under which the funds from which the loan was 
            made were provided to such educational organization, or
                ``(ii) pursuant to a program of such educational 
            organization which is designed to encourage its students to 
            serve in occupations with unmet needs or in areas with 
            unmet needs and under which the services provided by the 
            students (or former students) are for or under the 
            direction of a governmental unit or an organization 
            described in section 501(c)(3) and exempt from tax under 
            section 501(a), or
            ``(D) any loan made by an educational organization 
        described in section 170(b)(1)(A)(ii) or by an organization 
        exempt from tax under section 501(a) to refinance a loan to an 
        individual to assist the individual in attending any such 
        educational organization but only if the refinancing loan is 
        pursuant to a program of the refinancing organization which is 
        designed as described in subparagraph (C)(ii).
    The preceding sentence shall not apply to the discharge of a loan 
    made by an organization described in subparagraph (C) or made by a 
    private education lender (as defined in section 140(a)(7) of the 
    Truth in Lending Act) if the discharge is on account of services 
    performed for either such organization or for such private 
    education lender.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to discharges of loans after December 31, 2020.

                          Subtitle H--Pensions

SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER PLANS AS IN 
ENDANGERED, CRITICAL, OR CRITICAL AND DECLINING STATUS.
    (a) In General.--Notwithstanding the actuarial certification under 
section 305(b)(3) of the Employee Retirement Income Security Act of 
1974 and section 432(b)(3) of the Internal Revenue Code of 1986, if a 
plan sponsor of a multiemployer plan elects the application of this 
section, then, for purposes of section 305 of such Act and section 432 
of such Code--
        (1) the status of the plan for its first plan year beginning 
    during the period beginning on March 1, 2020, and ending on 
    February 28, 2021, or the next succeeding plan year (as designated 
    by the plan sponsor in such election), shall be the same as the 
    status of such plan under such sections for the plan year preceding 
    such designated plan year, and
        (2) in the case of a plan which was in endangered or critical 
    status for the plan year preceding the designated plan year 
    described in paragraph (1), the plan shall not be required to 
    update its plan or schedules under section 305(c)(6) of such Act 
    and section 432(c)(6) of such Code, or section 305(e)(3)(B) of such 
    Act and section 432(e)(3)(B) of such Code, whichever is applicable, 
    until the plan year following the designated plan year described in 
    paragraph (1).
    (b) Exception for Plans Becoming Critical During Election.--If--
        (1) an election was made under subsection (a) with respect to a 
    multiemployer plan, and
        (2) such plan has, without regard to such election, been 
    certified by the plan actuary under section 305(b)(3) of the 
    Employee Retirement Income Security Act of 1974 and section 
    432(b)(3) of the Internal Revenue Code of 1986 to be in critical 
    status for the designated plan year described in subsection (a)(1), 
    then such plan shall be treated as a plan in critical status for 
    such plan year for purposes of applying section 4971(g)(1)(A) of 
    such Code, section 302(b)(3) of such Act (without regard to the 
    second sentence thereof), and section 412(b)(3) of such Code 
    (without regard to the second sentence thereof).
    (c) Election and Notice.--
        (1) Election.--An election under subsection (a)--
            (A) shall be made at such time and in such manner as the 
        Secretary of the Treasury or the Secretary's delegate may 
        prescribe and, once made, may be revoked only with the consent 
        of the Secretary, and
            (B) if made--
                (i) before the date the annual certification is 
            submitted to the Secretary or the Secretary's delegate 
            under section 305(b)(3) of such Act and section 432(b)(3) 
            of such Code, shall be included with such annual 
            certification, and
                (ii) after such date, shall be submitted to the 
            Secretary or the Secretary's delegate not later than 30 
            days after the date of the election.
        (2) Notice to participants.--
            (A) In general.--Notwithstanding section 305(b)(3)(D) of 
        the Employee Retirement Income Security Act of 1974 and section 
        432(b)(3)(D) of the Internal Revenue Code of 1986, if, by 
        reason of an election made under subsection (a), the plan is in 
        neither endangered nor critical status--
                (i) the plan sponsor of a multiemployer plan shall not 
            be required to provide notice under such sections, and
                (ii) the plan sponsor shall provide to the participants 
            and beneficiaries, the bargaining parties, the Pension 
            Benefit Guaranty Corporation, and the Secretary of Labor a 
            notice of the election under subsection (a) and such other 
            information as the Secretary of the Treasury (in 
            consultation with the Secretary of Labor) may require--

                    (I) if the election is made before the date the 
                annual certification is submitted to the Secretary or 
                the Secretary's delegate under section 305(b)(3) of 
                such Act and section 432(b)(3) of such Code, not later 
                than 30 days after the date of the certification, and
                    (II) if the election is made after such date, not 
                later than 30 days after the date of the election.

            (B) Notice of endangered status.--Notwithstanding section 
        305(b)(3)(D) of such Act and section 432(b)(3)(D) of such Code, 
        if the plan is certified to be in critical status for any plan 
        year but is in endangered status by reason of an election made 
        under subsection (a), the notice provided under such sections 
        shall be the notice which would have been provided if the plan 
        had been certified to be in endangered status.
SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND 
REHABILITATION PERIODS FOR MULTIEMPLOYER PENSION PLANS IN CRITICAL AND 
ENDANGERED STATUS FOR 2020 OR 2021.
    (a) In General.--If the plan sponsor of a multiemployer plan which 
is in endangered or critical status for a plan year beginning in 2020 
or 2021 (determined after application of section 9701) elects the 
application of this section, then, for purposes of section 305 of the 
Employee Retirement Income Security Act of 1974 and section 432 of the 
Internal Revenue Code of 1986, the plan's funding improvement period or 
rehabilitation period, whichever is applicable, shall be extended by 5 
years.
    (b) Definitions and Special Rules.--For purposes of this section--
        (1) Election.--An election under this section shall be made at 
    such time, and in such manner and form, as (in consultation with 
    the Secretary of Labor) the Secretary of the Treasury or the 
    Secretary's delegate may prescribe.
        (2) Definitions.--Any term which is used in this section which 
    is also used in section 305 of the Employee Retirement Income 
    Security Act of 1974 and section 432 of the Internal Revenue Code 
    of 1986 shall have the same meaning as when used in such sections.
    (c) Effective Date.--This section shall apply to plan years 
beginning after December 31, 2019.
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.
    (a) Adjustments.--
        (1) Amendment to employee retirement income security act of 
    1974.--Section 304(b)(8) of the Employee Retirement Income Security 
    Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at the end the 
    following new subparagraph:
            ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
        respect to which the solvency test under subparagraph (C) is 
        met as of February 29, 2020, may elect to apply this paragraph 
        (without regard to whether such plan previously elected the 
        application of this paragraph)--
                ``(i) by substituting `February 29, 2020' for `August 
            31, 2008' each place it appears in subparagraphs (A)(i), 
            (B)(i)(I), and (B)(i)(II),
                ``(ii) by inserting `and other losses related to the 
            virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19) 
            (including experience losses related to reductions in 
            contributions, reductions in employment, and deviations 
            from anticipated retirement rates, as determined by the 
            plan sponsor)' after `net investment losses' in 
            subparagraph (A)(i), and
                ``(iii) by substituting `this subparagraph or 
            subparagraph (A)' for `this subparagraph and subparagraph 
            (A) both' in subparagraph (B)(iii).
        The preceding sentence shall not apply to a plan to which 
        special financial assistance is granted under section 4262. For 
        purposes of the application of this subparagraph, the Secretary 
        of the Treasury shall rely on the plan sponsor's calculations 
        of plan losses unless such calculations are clearly 
        erroneous.''.
        (2) Amendment to internal revenue code of 1986.--Section 
    431(b)(8) of the Internal Revenue Code of 1986 is amended by adding 
    at the end the following new subparagraph:
            ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
        respect to which the solvency test under subparagraph (C) is 
        met as of February 29, 2020, may elect to apply this paragraph 
        (without regard to whether such plan previously elected the 
        application of this paragraph)--
                ``(i) by substituting `February 29, 2020' for `August 
            31, 2008' each place it appears in subparagraphs (A)(i), 
            (B)(i)(I), and (B)(i)(II),
                ``(ii) by inserting `and other losses related to the 
            virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19) 
            (including experience losses related to reductions in 
            contributions, reductions in employment, and deviations 
            from anticipated retirement rates, as determined by the 
            plan sponsor)' after `net investment losses' in 
            subparagraph (A)(i), and
                ``(iii) by substituting `this subparagraph or 
            subparagraph (A)' for `this subparagraph and subparagraph 
            (A) both' in subparagraph (B)(iii).
        The preceding sentence shall not apply to a plan to which 
        special financial assistance is granted under section 4262 of 
        the Employee Retirement Income Security Act of 1974. For 
        purposes of the application of this subparagraph, the Secretary 
        shall rely on the plan sponsor's calculations of plan losses 
        unless such calculations are clearly erroneous.''.
    (b) Effective Dates.--
        (1) In general.--The amendments made by this section shall take 
    effect as of the first day of the first plan year ending on or 
    after February 29, 2020, except that any election a plan makes 
    pursuant to this section that affects the plan's funding standard 
    account for the first plan year beginning after February 29, 2020, 
    shall be disregarded for purposes of applying the provisions of 
    section 305 of the Employee Retirement Income Security Act of 1974 
    and section 432 of the Internal Revenue Code of 1986 to such plan 
    year.
        (2) Restrictions on benefit increases.--Notwithstanding 
    paragraph (1), the restrictions on plan amendments increasing 
    benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D) of 
    such Code, as applied by the amendments made by this section, shall 
    take effect on the date of enactment of this Act.
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY 
TROUBLED MULTIEMPLOYER PLANS.
    (a) Appropriation.--Section 4005 of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1305) is amended by adding at the end 
the following:
    ``(i)(1) An eighth fund shall be established for special financial 
assistance to multiemployer pension plans, as provided under section 
4262, and to pay for necessary administrative and operating expenses of 
the corporation relating to such assistance.
    ``(2) There is appropriated from the general fund such amounts as 
are necessary for the costs of providing financial assistance under 
section 4262 and necessary administrative and operating expenses of the 
corporation. The eighth fund established under this subsection shall be 
credited with amounts from time to time as the Secretary of the 
Treasury, in conjunction with the Director of the Pension Benefit 
Guaranty Corporation, determines appropriate, from the general fund of 
the Treasury, but in no case shall such transfers occur after September 
30, 2030.''.
    (b) Financial Assistance Authority.--The Employee Retirement Income 
Security Act of 1974 is amended by inserting after section 4261 of such 
Act (29 U.S.C. 1431) the following:
``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.
    ``(a) Special Financial Assistance.--
        ``(1) In general.--The corporation shall provide special 
    financial assistance to an eligible multiemployer plan under this 
    section, upon the application of a plan sponsor of such a plan for 
    such assistance.
        ``(2) Inapplicability of certain repayment obligation.--A plan 
    receiving special financial assistance pursuant to this section 
    shall not be subject to repayment obligations with respect to such 
    special financial assistance.
    ``(b) Eligible Multiemployer Plans.--
        ``(1) In general.--For purposes of this section, a 
    multiemployer plan is an eligible multiemployer plan if--
            ``(A) the plan is in critical and declining status (within 
        the meaning of section 305(b)(6)) in any plan year beginning in 
        2020 through 2022;
            ``(B) a suspension of benefits has been approved with 
        respect to the plan under section 305(e)(9) as of the date of 
        the enactment of this section;
            ``(C) in any plan year beginning in 2020 through 2022, the 
        plan is certified by the plan actuary to be in critical status 
        (within the meaning of section 305(b)(2)), has a modified 
        funded percentage of less than 40 percent, and has a ratio of 
        active to inactive participants which is less than 2 to 3; or
            ``(D) the plan became insolvent for purposes of section 
        418E of the Internal Revenue Code of 1986 after December 16, 
        2014, and has remained so insolvent and has not been terminated 
        as of the date of enactment of this section.
        ``(2) Modified funded percentage.--For purposes of paragraph 
    (1)(C), the term `modified funded percentage' means the percentage 
    equal to a fraction the numerator of which is current value of plan 
    assets (as defined in section 3(26) of such Act) and the 
    denominator of which is current liabilities (as defined in section 
    431(c)(6)(D) of such Code and section 304(c)(6)(D) of such Act).
    ``(c) Applications for Special Financial Assistance.--Within 120 
days of the date of enactment of this section, the corporation shall 
issue regulations or guidance setting forth requirements for special 
financial assistance applications under this section. In such 
regulations or guidance, the corporation shall--
        ``(1) limit the materials required for a special financial 
    assistance application to the minimum necessary to make a 
    determination on the application;
        ``(2) specify effective dates for transfers of special 
    financial assistance following approval of an application, based on 
    the effective date of the supporting actuarial analysis and the 
    date on which the application is submitted; and
        ``(3) provide for an alternate application for special 
    financial assistance under this section, which may be used by a 
    plan that has been approved for a partition under section 4233 
    before the date of enactment of this section.
    ``(d) Temporary Priority Consideration of Applications.--
        ``(1) In general.--The corporation may specify in regulations 
    or guidance under subsection (c) that, during a period no longer 
    than the first 2 years following the date of enactment of this 
    section, applications may not be filed by an eligible multiemployer 
    plan unless--
            ``(A) the eligible multiemployer plan is insolvent or is 
        likely to become insolvent within 5 years of the date of 
        enactment of this section;
            ``(B) the corporation projects the eligible multiemployer 
        plan to have a present value of financial assistance payments 
        under section 4261 that exceeds $1,000,000,000 if the special 
        financial assistance is not ordered;
            ``(C) the eligible multiemployer plan has implemented 
        benefit suspensions under section 305(e)(9) as of the date of 
        the enactment of this section; or
            ``(D) the corporation determines it appropriate based on 
        other similar circumstances.
    ``(e) Actuarial Assumptions.--
        ``(1) Eligibility.--For purposes of determining eligibility for 
    special financial assistance, the corporation shall accept 
    assumptions incorporated in a multiemployer plan's determination 
    that it is in critical status or critical and declining status 
    (within the meaning of section 305(b)) for certifications of plan 
    status completed before January 1, 2021, unless such assumptions 
    are clearly erroneous. For certifications of plan status completed 
    after December 31, 2020, a plan shall determine whether it is in 
    critical or critical and declining status for purposes of 
    eligibility for special financial assistance by using the 
    assumptions that the plan used in its most recently completed 
    certification of plan status before January 1, 2021, unless such 
    assumptions (excluding the plan's interest rate) are unreasonable.
        ``(2) Amount of financial assistance.--In determining the 
    amount of special financial assistance in its application, an 
    eligible multiemployer plan shall--
            ``(A) use the interest rate used by the plan in its most 
        recently completed certification of plan status before January 
        1, 2021, provided that such interest rate may not exceed the 
        interest rate limit; and
            ``(B) for other assumptions, use the assumptions that the 
        plan used in its most recently completed certification of plan 
        status before January 1, 2021, unless such assumptions are 
        unreasonable.
        ``(3) Interest rate limit.--The interest rate limit for 
    purposes of this subsection is the rate specified in section 
    303(h)(2)(C)(iii) (disregarding modifications made under clause 
    (iv) of such section) for the month in which the application for 
    special financial assistance is filed by the eligible multiemployer 
    plan or the 3 preceding months, with such specified rate increased 
    by 200 basis points.
        ``(4) Changes in assumptions.--If a plan determines that use of 
    one or more prior assumptions is unreasonable, the plan may propose 
    in its application to change such assumptions, provided that the 
    plan discloses such changes in its application and describes why 
    such assumptions are no longer reasonable. The corporation shall 
    accept such changed assumptions unless it determines the changes 
    are unreasonable, individually or in the aggregate. The plan may 
    not propose a change to the interest rate otherwise required under 
    this subsection for eligibility or financial assistance amount.
    ``(f) Application Deadline.--Any application by a plan for special 
financial assistance under this section shall be submitted to the 
corporation (and, in the case of a plan to which section 432(k)(1)(D) 
of the Internal Revenue Code of 1986 applies, to the Secretary of the 
Treasury) no later than December 31, 2025, and any revised application 
for special financial assistance shall be submitted no later than 
December 31, 2026.
    ``(g) Determinations on Applications.--A plan's application for 
special financial assistance under this section that is timely filed in 
accordance with the regulations or guidance issued under subsection (c) 
shall be deemed approved unless the corporation notifies the plan 
within 120 days of the filing of the application that the application 
is incomplete, any proposed change or assumption is unreasonable, or 
the plan is not eligible under this section. Such notice shall specify 
the reasons the plan is ineligible for special financial assistance, 
any proposed change or assumption is unreasonable, or information is 
needed to complete the application. If a plan is denied assistance 
under this subsection, the plan may submit a revised application under 
this section. Any revised application for special financial assistance 
submitted by a plan shall be deemed approved unless the corporation 
notifies the plan within 120 days of the filing of the revised 
application that the application is incomplete, any proposed change or 
assumption is unreasonable, or the plan is not eligible under this 
section. Special financial assistance issued by the corporation shall 
be effective on a date determined by the corporation, but no later than 
1 year after a plan's special financial assistance application is 
approved by the corporation or deemed approved. The corporation shall 
not pay any special financial assistance after September 30, 2030.
    ``(h) Manner of Payment.--The payment made by the corporation to an 
eligible multiemployer plan under this section shall be made as a 
single, lump sum payment.
    ``(i) Amount and Manner of Special Financial Assistance.--
        ``(1) In general.--Special financial assistance under this 
    section shall be a transfer of funds in the amount necessary as 
    demonstrated by the plan sponsor on the application for such 
    special financial assistance, in accordance with the requirements 
    described in subsection (j). Special financial assistance shall be 
    paid to such plan as soon as practicable upon approval of the 
    application by the corporation.
        ``(2) No cap.--Special financial assistance granted by the 
    corporation under this section shall not be capped by the guarantee 
    under 4022A.
    ``(j) Determination of Amount of Special Financial Assistance.--
        ``(1) In general.--The amount of financial assistance provided 
    to a multiemployer plan eligible for financial assistance under 
    this section shall be such amount required for the plan to pay all 
    benefits due during the period beginning on the date of payment of 
    the special financial assistance payment under this section and 
    ending on the last day of the plan year ending in 2051, with no 
    reduction in a participant's or beneficiary's accrued benefit as of 
    the date of enactment of this section, except to the extent of a 
    reduction in accordance with section 305(e)(8) adopted prior to the 
    plan's application for special financial assistance under this 
    section, and taking into account the reinstatement of benefits 
    required under subsection (k).
        ``(2) Projections.--The funding projections for purposes of 
    this section shall be performed on a deterministic basis.
    ``(k) Reinstatement of Suspended Benefits.--The Secretary, in 
coordination with the Secretary of the Treasury, shall ensure that an 
eligible multiemployer plan that receives special financial assistance 
under this section--
        ``(1) reinstates any benefits that were suspended under section 
    305(e)(9) or section 4245(a) in accordance with guidance issued by 
    the Secretary of the Treasury pursuant to section 432(k)(1)(B) of 
    the Internal Revenue Code of 1986, effective as of the first month 
    in which the effective date for the special financial assistance 
    occurs, for participants and beneficiaries as of such month; and
        ``(2) provides payments equal to the amount of benefits 
    previously suspended under section 305(e)(9) or 4245(a) to any 
    participants or beneficiaries in pay status as of the effective 
    date of the special financial assistance, payable, as determined by 
    the eligible multiemployer plan--
            ``(A) as a lump sum within 3 months of such effective date; 
        or
            ``(B) in equal monthly installments over a period of 5 
        years, commencing within 3 months of such effective date, with 
        no adjustment for interest.
    ``(l) Restrictions on the Use of Special Financial Assistance.--
Special financial assistance received under this section and any 
earnings thereon may be used by an eligible multiemployer plan to make 
benefit payments and pay plan expenses. Special financial assistance 
and any earnings on such assistance shall be segregated from other plan 
assets. Special financial assistance shall be invested by plans in 
investment-grade bonds or other investments as permitted by the 
corporation.
    ``(m) Conditions on Plans Receiving Special Financial Assistance.--
        ``(1) In general.--The corporation, in consultation with the 
    Secretary of the Treasury, may impose, by regulation or other 
    guidance, reasonable conditions on an eligible multiemployer plan 
    that receives special financial assistance relating to increases in 
    future accrual rates and any retroactive benefit improvements, 
    allocation of plan assets, reductions in employer contribution 
    rates, diversion of contributions to, and allocation of expenses 
    to, other benefit plans, and withdrawal liability.
        ``(2) Limitation.--The corporation shall not impose conditions 
    on an eligible multiemployer plan as a condition of, or following 
    receipt of, special financial assistance under this section 
    relating to--
            ``(A) any prospective reduction in plan benefits (including 
        benefits that may be adjusted pursuant to section 305(e)(8));
            ``(B) plan governance, including selection of, removal of, 
        and terms of contracts with, trustees, actuaries, investment 
        managers, and other service providers; or
            ``(C) any funding rules relating to the plan receiving 
        special financial assistance under this section.
        ``(3) Payment of premiums.--An eligible multiemployer plan 
    receiving special financial assistance under this section shall 
    continue to pay all premiums due under section 4007 for 
    participants and beneficiaries in the plan.
        ``(4) Assistance not considered for certain purposes.--An 
    eligible multiemployer plan that receives special financial 
    assistance shall be deemed to be in critical status within the 
    meaning of section 305(b)(2) until the last plan year ending in 
    2051.
        ``(5) Insolvent plans.--An eligible multiemployer plan 
    receiving special financial assistance under this section that 
    subsequently becomes insolvent will be subject to the current rules 
    and guarantee for insolvent plans.
        ``(6) Ineligibility for other assistance.--An eligible 
    multiemployer plan that receives special financial assistance under 
    this section is not eligible to apply for a new suspension of 
    benefits under section 305(e)(9)(G).
    ``(n) Coordination With Secretary of the Treasury.--In prescribing 
the application process for eligible multiemployer plans to receive 
special financial assistance under this section and reviewing 
applications of such plans, the corporation shall coordinate with the 
Secretary of the Treasury in the following manner:
        ``(1) In the case of a plan which has suspended benefits under 
    section 305(e)(9)--
            ``(A) in determining whether to approve the application, 
        the corporation shall consult with the Secretary of the 
        Treasury regarding the plan's proposed method of reinstating 
        benefits, as described in the plan's application and in 
        accordance with guidance issued by the Secretary of the 
        Treasury, and
            ``(B) the corporation shall consult with the Secretary of 
        the Treasury regarding the amount of special financial 
        assistance needed based on the projected funded status of the 
        plan as of the last day of the plan year ending in 2051, 
        whether the plan proposes to repay benefits over 5 years or as 
        a lump sum, as required by subsection (k)(2), and any other 
        relevant factors, as determined by the corporation in 
        consultation with the Secretary of the Treasury, to ensure the 
        amount of assistance is sufficient to meet such requirement and 
        is sufficient to pay benefits as required in subsection (j)(1).
        ``(2) In the case of any plan which proposes in its application 
    to change the assumptions used, as provided in subsection (e)(4), 
    the corporation shall consult with the Secretary of the Treasury 
    regarding such proposed change in assumptions.
        ``(3) If the corporation specifies in regulations or guidance 
    that temporary priority consideration is available for plans which 
    are insolvent within the meaning of section 418E of the Internal 
    Revenue Code of 1986 or likely to become so insolvent or for plans 
    which have suspended benefits under section 305(e)(9), or that 
    availability is otherwise based on the funded status of the plan 
    under section 305, as permitted by subsection (d), the corporation 
    shall consult with the Secretary of the Treasury regarding any 
    granting of priority consideration to such plans.''.
    (c) Premium Rate Increase.--Section 4006(a)(3) of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is 
amended--
        (1) in subparagraph (A)--
            (A) in clause (vi)--
                (i) by inserting ``, and before January 1, 2031'' after 
            ``December 31, 2014,''; and
                (ii) by striking ``or'' at the end;
            (B) in clause (vii)--
                (i) by moving the margin 2 ems to the left; and
                (ii) in subclause (II), by striking the period and 
            inserting ``, or''; and
            (C) by adding at the end the following:
        ``(viii) in the case of a multiemployer plan, for plan years 
    beginning after December 31, 2030, $52 for each individual who is a 
    participant in such plan during the applicable plan year.''; and
        (2) by adding at the end the following:
    ``(N) For each plan year beginning in a calendar year after 2031, 
there shall be substituted for the dollar amount specified in clause 
(viii) of subparagraph (A) an amount equal to the greater of--
        ``(i) the product derived by multiplying such dollar amount by 
    the ratio of--
            ``(I) the national average wage index (as defined in 
        section 209(k)(1) of the Social Security Act) for the first of 
        the 2 calendar years preceding the calendar year in which such 
        plan year begins, to
            ``(II) the national average wage index (as so defined) for 
        2029; and
        ``(ii) such dollar amount for plan years beginning in the 
    preceding calendar year.
    If the amount determined under this subparagraph is not a multiple 
    of $1, such product shall be rounded to the nearest multiple of 
    $1.''.
    (d) Amendments to Internal Revenue Code of 1986.--
        (1) In general.--Section 432(a) of the Internal Revenue Code of 
    1986 is amended--
            (A) by striking ``and'' at the end of paragraph (2)(B),
            (B) by striking the period at the end of paragraph (3)(B) 
        and inserting ``, and'', and
            (C) by adding at the end the following new paragraph:
        ``(4) if the plan is an eligible multiemployer plan which is 
    applying for or receiving special financial assistance under 
    section 4262 of the Employee Retirement Income Security Act of 
    1974, the requirements of subsection (k) shall apply to the 
    plan.''.
        (2) Plans receiving special financial assistance to be in 
    critical status.--Section 432(b) of the Internal Revenue Code of 
    1986 is amended by adding at the end the following new paragraph:
        ``(7) Plans receiving special financial assistance.--If an 
    eligible multiemployer plan receiving special financial assistance 
    under section 4262 of the Employee Retirement Income Security Act 
    of 1974 meets the requirements of subsection (k)(2), 
    notwithstanding the preceding paragraphs of this subsection, the 
    plan shall be deemed to be in critical status for plan years 
    beginning with the plan year in which the effective date for such 
    assistance occurs and ending with the last plan year ending in 
    2051.''.
        (3) Rules relating to eligible multiemployer plans.--Section 
    432 of the Internal Revenue Code of 1986 is amended by adding at 
    the end the following new subsection:
    ``(k) Rules Relating to Eligible Multiemployer Plans.--
        ``(1) Plans applying for special financial assistance.--In the 
    case of an eligible multiemployer plan which applies for special 
    financial assistance under section 4262 of such Act--
            ``(A) In general.--Such application shall be submitted in 
        accordance with the requirements of such section, including any 
        guidance issued thereunder by the Pension Benefit Guaranty 
        Corporation.
            ``(B) Reinstatement of suspended benefits.--In the case of 
        a plan for which a suspension of benefits has been approved 
        under subsection (e)(9), the application shall describe the 
        manner in which suspended benefits will be reinstated in 
        accordance with paragraph (2)(A) and guidance issued by the 
        Secretary if the plan receives special financial assistance.
            ``(C) Amount of financial assistance.--
                ``(i) In general.--In determining the amount of special 
            financial assistance to be specified in its application, an 
            eligible multiemployer plan shall--

                    ``(I) use the interest rate used by the plan in its 
                most recently completed certification of plan status 
                before January 1, 2021, provided that such interest 
                rate does not exceed the interest rate limit, and
                    ``(II) for other assumptions, use the assumptions 
                that the plan used in its most recently completed 
                certification of plan status before January 1, 2021, 
                unless such assumptions are unreasonable.

                ``(ii) Interest rate limit.--For purposes of clause 
            (i), the interest rate limit is the rate specified in 
            section 430(h)(2)(C)(iii) (disregarding modifications made 
            under clause (iv) of such section) for the month in which 
            the application for special financial assistance is filed 
            by the eligible multiemployer plan or the 3 preceding 
            months, with such specified rate increased by 200 basis 
            points.
                ``(iii) Changes in assumptions.--If a plan determines 
            that use of one or more prior assumptions is unreasonable, 
            the plan may propose in its application to change such 
            assumptions, provided that the plan discloses such changes 
            in its application and describes why such assumptions are 
            no longer reasonable. The plan may not propose a change to 
            the interest rate otherwise required under this subsection 
            for eligibility or financial assistance amount.
            ``(D) Plans applying for priority consideration.--In the 
        case of a plan applying for special financial assistance under 
        rules providing for temporary priority consideration, as 
        provided in paragraph (4)(C), such plan's application shall be 
        submitted to the Secretary in addition to the Pension Benefit 
        Guaranty Corporation.
        ``(2) Plans receiving special financial assistance.--In the 
    case of an eligible multiemployer plan receiving special financial 
    assistance under section 4262 of the Employee Retirement Income 
    Security Act of 1974--
            ``(A) Reinstatement of suspended benefits.--The plan 
        shall--
                ``(i) reinstate any benefits that were suspended under 
            subsection (e)(9) or section 4245(a) of the Employee 
            Retirement Income Security Act of 1974, effective as of the 
            first month in which the effective date for the special 
            financial assistance occurs, for participants and 
            beneficiaries as of such month, and
                ``(ii) provide payments equal to the amount of benefits 
            previously suspended to any participants or beneficiaries 
            in pay status as of the effective date of the special 
            financial assistance, payable, as determined by the plan--

                    ``(I) as a lump sum within 3 months of such 
                effective date; or
                    ``(II) in equal monthly installments over a period 
                of 5 years, commencing within 3 months of such 
                effective date, with no adjustment for interest.

            ``(B) Restrictions on the use of special financial 
        assistance.--Special financial assistance received by the plan 
        may be used to make benefit payments and pay plan expenses. 
        Such assistance shall be segregated from other plan assets, and 
        shall be invested by the plan in investment-grade bonds or 
        other investments as permitted by regulations or other guidance 
        issued by the Pension Benefit Guaranty Corporation.
            ``(C) Conditions on plans receiving special financial 
        assistance.--
                ``(i) In general.--The Pension Benefit Guaranty 
            Corporation, in consultation with the Secretary, may 
            impose, by regulation or other guidance, reasonable 
            conditions on an eligible multiemployer plan receiving 
            special financial assistance relating to increases in 
            future accrual rates and any retroactive benefit 
            improvements, allocation of plan assets, reductions in 
            employer contribution rates, diversion of contributions and 
            allocation of expenses to other benefit plans, and 
            withdrawal liability.
                ``(ii) Limitation.--The Pension Benefit Guaranty 
            Corporation shall not impose conditions on an eligible 
            multiemployer plan as a condition of, or following receipt 
            of, special financial assistance relating to--

                    ``(I) any prospective reduction in plan benefits 
                (including benefits that may be adjusted pursuant to 
                subsection (e)(8)),
                    ``(II) plan governance, including selection of, 
                removal of, and terms of contracts with, trustees, 
                actuaries, investment managers, and other service 
                providers, or
                    ``(III) any funding rules relating to the plan.

            ``(D) Assistance disregarded for certain purposes.--
                ``(i) Funding standards.--Special financial assistance 
            received by the plan shall not be taken into account for 
            determining contributions required under section 431.
                ``(ii) Insolvent plans.--If the plan becomes insolvent 
            within the meaning of section 418E after receiving special 
            financial assistance, the plan shall be subject to all 
            rules applicable to insolvent plans.
            ``(E) Ineligibility for suspension of benefits.--The plan 
        shall not be eligible to apply for a new suspension of benefits 
        under subsection (e)(9)(G).
        ``(3) Eligible multiemployer plan.--
            ``(A) In general.--For purposes of this section, a 
        multiemployer plan is an eligible multiemployer plan if--
                ``(i) the plan is in critical and declining status in 
            any plan year beginning in 2020 through 2022,
                ``(ii) a suspension of benefits has been approved with 
            respect to the plan under subsection (e)(9) as of the date 
            of the enactment of this subsection;
                ``(iii) in any plan year beginning in 2020 through 
            2022, the plan is certified by the plan actuary to be in 
            critical status, has a modified funded percentage of less 
            than 40 percent, and has a ratio of active to inactive 
            participants which is less than 2 to 3, or
                ``(iv) the plan became insolvent within the meaning of 
            section 418E after December 16, 2014, and has remained so 
            insolvent and has not been terminated as of the date of 
            enactment of this subsection.
            ``(B) Modified funded percentage.--For purposes of 
        subparagraph (A)(iii), the term `modified funded percentage' 
        means the percentage equal to a fraction the numerator of which 
        is current value of plan assets (as defined in section 3(26) of 
        the Employee Retirement Income Security Act of 1974) and the 
        denominator of which is current liabilities (as defined in 
        section 431(c)(6)(D)).
        ``(4) Coordination with pension benefit guaranty corporation.--
    In prescribing the application process for eligible multiemployer 
    plans to receive special financial assistance under section 4262 of 
    the Employee Retirement Income Security Act of 1974 and reviewing 
    applications of such plans, the Pension Benefit Guaranty 
    Corporation shall coordinate with the Secretary in the following 
    manner:
            ``(A) In the case of a plan which has suspended benefits 
        under subsection (e)(9)--
                ``(i) in determining whether to approve the 
            application, such corporation shall consult with the 
            Secretary regarding the plan's proposed method of 
            reinstating benefits, as described in the plan's 
            application and in accordance with guidance issued by the 
            Secretary, and
                ``(ii) such corporation shall consult with the 
            Secretary regarding the amount of special financial 
            assistance needed based on the projected funded status of 
            the plan as of the last day of the plan year ending in 
            2051, whether the plan proposes to repay benefits over 5 
            years or as a lump sum, as required by paragraph 
            (2)(A)(ii), and any other relevant factors, as determined 
            by such corporation in consultation with the Secretary, to 
            ensure the amount of assistance is sufficient to meet such 
            requirement and is sufficient to pay benefits as required 
            in section 4262(j)(1) of such Act.
            ``(B) In the case of any plan which proposes in its 
        application to change the assumptions used, as provided in 
        paragraph (1)(C)(iii), such corporation shall consult with the 
        Secretary regarding such proposed change in assumptions.
            ``(C) If such corporation specifies in regulations or 
        guidance that temporary priority consideration is available for 
        plans which are insolvent within the meaning of section 418E or 
        likely to become so insolvent or for plans which have suspended 
        benefits under subsection (e)(9), or that availability is 
        otherwise based on the funded status of the plan under this 
        section, as permitted by section 4262(d) of such Act, such 
        corporation shall consult with the Secretary regarding any 
        granting of priority consideration to such plans.''.
SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.
    (a) 15-year Amortization Under the Internal Revenue Code of 1986.--
Section 430(c) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
        ``(8) 15-year amortization.--With respect to plan years 
    beginning after December 31, 2021 (or, at the election of the plan 
    sponsor, plan years beginning after December 31, 2018, December 31, 
    2019, or December 31, 2020)--
            ``(A) the shortfall amortization bases for all plan years 
        preceding the first plan year beginning after December 31, 2021 
        (or after whichever earlier date is elected pursuant to this 
        paragraph), and all shortfall amortization installments 
        determined with respect to such bases, shall be reduced to 
        zero, and
            ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
        be applied by substituting `15-plan-year period' for `7-plan-
        year period'.''.
    (b) 15-year Amortization Under the Employee Retirement Income 
Security Act of 1974.--Section 303(c) of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding at the 
end the following new paragraph:
        ``(8) 15-year amortization.--With respect to plan years 
    beginning after December 31, 2021 (or, at the election of the plan 
    sponsor, plan years beginning after December 31, 2018, December 31, 
    2019, or December 31, 2020)--
            ``(A) the shortfall amortization bases for all plan years 
        preceding the first plan year beginning after December 31, 2021 
        (or after whichever earlier date is elected pursuant to this 
        paragraph), and all shortfall amortization installments 
        determined with respect to such bases, shall be reduced to 
        zero, and
            ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
        be applied by substituting `15-plan-year period' for `7-plan-
        year period'.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2018.
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES FOR 
SINGLE EMPLOYER PLANS.
    (a) Amendment to Internal Revenue Code of 1986.--
        (1) In general.--The table contained in subclause (II) of 
    section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 
    amended to read as follows:


------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------


        (2) Floor on 25-year averages.--Subclause (I) of section 
    430(h)(2)(C)(iv) of such Code is amended by adding at the end the 
    following: ``Notwithstanding anything in this subclause, if the 
    average of the first, second, or third segment rate for any 25-year 
    period is less than 5 percent, such average shall be deemed to be 5 
    percent.''.
    (b) Amendments to Employee Retirement Income Security Act of 
1974.--
        (1) In general.--The table contained in subclause (II) of 
    section 303(h)(2)(C)(iv) of the Employee Retirement Income Security 
    Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is amended to read as 
    follows:


------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------


        (2) Floor on 25-year averages.--Subclause (I) of section 
    303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is 
    amended by adding at the end the following: ``Notwithstanding 
    anything in this subclause, if the average of the first, second, or 
    third segment rate for any 25-year period is less than 5 percent, 
    such average shall be deemed to be 5 percent.''.
        (3) Conforming amendments.--
            (A) In general.--Section 101(f)(2)(D) of such Act (29 
        U.S.C. 1021(f)(2)(D)) is amended--
                (i) in clause (i) by striking ``and the Bipartisan 
            Budget Act of 2015'' both places it appears and inserting 
            ``, the Bipartisan Budget Act of 2015, and the American 
            Rescue Plan Act of 2021'', and
                (ii) in clause (ii) by striking ``2023'' and inserting 
            ``2029''.
            (B) Statements.--The Secretary of Labor shall modify the 
        statements required under subclauses (I) and (II) of section 
        101(f)(2)(D)(i) of such Act to conform to the amendments made 
        by this section.
    (c) Effective Date.--
        (1) In general.--The amendments made by this section shall 
    apply with respect to plan years beginning after December 31, 2019.
        (2) Election not to apply.--A plan sponsor may elect not to 
    have the amendments made by this section apply to any plan year 
    beginning before January 1, 2022, either (as specified in the 
    election)--
            (A) for all purposes for which such amendments apply, or
            (B) solely for purposes of determining the adjusted funding 
        target attainment percentage under sections 436 of the Internal 
        Revenue Code of 1986 and 206(g) of the Employee Retirement 
        Income Security Act of 1974 for such plan year.
    A plan shall not be treated as failing to meet the requirements of 
    sections 204(g) of such Act and 411(d)(6) of such Code solely by 
    reason of an election under this paragraph.
SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING STANDARDS 
FOR COMMUNITY NEWSPAPER PLANS.
    (a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of 
section 430 of the Internal Revenue Code of 1986 is amended to read as 
follows:
    ``(m) Special Rules for Community Newspaper Plans.--
        ``(1) In general.--An eligible newspaper plan sponsor of a plan 
    under which no participant has had the participant's accrued 
    benefit increased (whether because of service or compensation) 
    after April 2, 2019, may elect to have the alternative standards 
    described in paragraph (4) apply to such plan.
        ``(2) Eligible newspaper plan sponsor.--The term `eligible 
    newspaper plan sponsor' means the plan sponsor of--
            ``(A) any community newspaper plan, or
            ``(B) any other plan sponsored, as of April 2, 2019, by a 
        member of the same controlled group of a plan sponsor of a 
        community newspaper plan if such member is in the trade or 
        business of publishing 1 or more newspapers.
        ``(3) Election.--An election under paragraph (1) shall be made 
    at such time and in such manner as prescribed by the Secretary. 
    Such election, once made with respect to a plan year, shall apply 
    to all subsequent plan years unless revoked with the consent of the 
    Secretary.
        ``(4) Alternative minimum funding standards.--The alternative 
    standards described in this paragraph are the following:
            ``(A) Interest rates.--
                ``(i) In general.--Notwithstanding subsection (h)(2)(C) 
            and except as provided in clause (ii), the first, second, 
            and third segment rates in effect for any month for 
            purposes of this section shall be 8 percent.
                ``(ii) New benefit accruals.--Notwithstanding 
            subsection (h)(2), for purposes of determining the funding 
            target and normal cost of a plan for any plan year, the 
            present value of any benefits accrued or earned under the 
            plan for a plan year with respect to which an election 
            under paragraph (1) is in effect shall be determined on the 
            basis of the United States Treasury obligation yield curve 
            for the day that is the valuation date of such plan for 
            such plan year.
                ``(iii) United states treasury obligation yield 
            curve.--For purposes of this subsection, the term `United 
            States Treasury obligation yield curve' means, with respect 
            to any day, a yield curve which shall be prescribed by the 
            Secretary for such day on interest-bearing obligations of 
            the United States.
            ``(B) Shortfall amortization base.--
                ``(i) Previous shortfall amortization bases.--The 
            shortfall amortization bases determined under subsection 
            (c)(3) for all plan years preceding the first plan year to 
            which the election under paragraph (1) applies (and all 
            shortfall amortization installments determined with respect 
            to such bases) shall be reduced to zero under rules similar 
            to the rules of subsection (c)(6).
                ``(ii) New shortfall amortization base.--
            Notwithstanding subsection (c)(3), the shortfall 
            amortization base for the first plan year to which the 
            election under paragraph (1) applies shall be the funding 
            shortfall of such plan for such plan year (determined using 
            the interest rates as modified under subparagraph (A)).
            ``(C) Determination of shortfall amortization 
        installments.--
                ``(i) 30-year period.--Subparagraphs (A) and (B) of 
            subsection (c)(2) shall be applied by substituting `30-
            plan-year' for `7-plan-year' each place it appears.
                ``(ii) No special election.--The election under 
            subparagraph (D) of subsection (c)(2) shall not apply to 
            any plan year to which the election under paragraph (1) 
            applies.
            ``(D) Exemption from at-risk treatment.--Subsection (i) 
        shall not apply.
        ``(5) Community newspaper plan.--For purposes of this 
    subsection--
            ``(A) In general.--The term `community newspaper plan' 
        means any plan to which this section applies maintained as of 
        December 31, 2018, by an employer which--
                ``(i) maintains the plan on behalf of participants and 
            beneficiaries with respect to employment in the trade or 
            business of publishing 1 or more newspapers which were 
            published by the employer at any time during the 11-year 
            period ending on December 20, 2019,
                ``(ii)(I) is not a company the stock of which is 
            publicly traded (on a stock exchange or in an over-the-
            counter market), and is not controlled, directly or 
            indirectly, by such a company, or
                ``(II) is controlled, directly or indirectly, during 
            the entire 30-year period ending on December 20, 2019, by 
            individuals who are members of the same family, and does 
            not publish or distribute a daily newspaper that is 
            carrier-distributed in printed form in more than 5 States, 
            and
                ``(iii) is controlled, directly or indirectly--

                    ``(I) by 1 or more persons residing primarily in a 
                State in which the community newspaper has been 
                published on newsprint or carrier-distributed,
                    ``(II) during the entire 30-year period ending on 
                December 20, 2019, by individuals who are members of 
                the same family,
                    ``(III) by 1 or more trusts, the sole trustees of 
                which are persons described in subclause (I) or (II), 
                or
                    ``(IV) by a combination of persons described in 
                subclause (I), (II), or (III).

            ``(B) Newspaper.--The term `newspaper' does not include any 
        newspaper (determined without regard to this subparagraph) to 
        which any of the following apply:
                ``(i) Is not in general circulation.
                ``(ii) Is published (on newsprint or electronically) 
            less frequently than 3 times per week.
                ``(iii) Has not ever been regularly published on 
            newsprint.
                ``(iv) Does not have a bona fide list of paid 
            subscribers.
            ``(C) Control.--A person shall be treated as controlled by 
        another person if such other person possesses, directly or 
        indirectly, the power to direct or cause the direction and 
        management of such person (including the power to elect a 
        majority of the members of the board of directors of such 
        person) through the ownership of voting securities.
        ``(6) Controlled group.--For purposes of this subsection, the 
    term `controlled group' means all persons treated as a single 
    employer under subsection (b), (c), (m), or (o) of section 414 as 
    of December 20, 2019.''.
    (b) Amendment to Employee Retirement Income Security Act of 1974.--
Subsection (m) of section 303 of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1083(m)) is amended to read as follows:
    ``(m) Special Rules for Community Newspaper Plans.--
        ``(1) In general.--An eligible newspaper plan sponsor of a plan 
    under which no participant has had the participant's accrued 
    benefit increased (whether because of service or compensation) 
    after April 2, 2019, may elect to have the alternative standards 
    described in paragraph (4) apply to such plan.
        ``(2) Eligible newspaper plan sponsor.--The term `eligible 
    newspaper plan sponsor' means the plan sponsor of--
            ``(A) any community newspaper plan, or
            ``(B) any other plan sponsored, as of April 2, 2019, by a 
        member of the same controlled group of a plan sponsor of a 
        community newspaper plan if such member is in the trade or 
        business of publishing 1 or more newspapers.
        ``(3) Election.--An election under paragraph (1) shall be made 
    at such time and in such manner as prescribed by the Secretary of 
    the Treasury. Such election, once made with respect to a plan year, 
    shall apply to all subsequent plan years unless revoked with the 
    consent of the Secretary of the Treasury.
        ``(4) Alternative minimum funding standards.--The alternative 
    standards described in this paragraph are the following:
            ``(A) Interest rates.--
                ``(i) In general.--Notwithstanding subsection (h)(2)(C) 
            and except as provided in clause (ii), the first, second, 
            and third segment rates in effect for any month for 
            purposes of this section shall be 8 percent.
                ``(ii) New benefit accruals.--Notwithstanding 
            subsection (h)(2), for purposes of determining the funding 
            target and normal cost of a plan for any plan year, the 
            present value of any benefits accrued or earned under the 
            plan for a plan year with respect to which an election 
            under paragraph (1) is in effect shall be determined on the 
            basis of the United States Treasury obligation yield curve 
            for the day that is the valuation date of such plan for 
            such plan year.
                ``(iii) United states treasury obligation yield 
            curve.--For purposes of this subsection, the term `United 
            States Treasury obligation yield curve' means, with respect 
            to any day, a yield curve which shall be prescribed by the 
            Secretary of the Treasury for such day on interest-bearing 
            obligations of the United States.
            ``(B) Shortfall amortization base.--
                ``(i) Previous shortfall amortization bases.--The 
            shortfall amortization bases determined under subsection 
            (c)(3) for all plan years preceding the first plan year to 
            which the election under paragraph (1) applies (and all 
            shortfall amortization installments determined with respect 
            to such bases) shall be reduced to zero under rules similar 
            to the rules of subsection (c)(6).
                ``(ii) New shortfall amortization base.--
            Notwithstanding subsection (c)(3), the shortfall 
            amortization base for the first plan year to which the 
            election under paragraph (1) applies shall be the funding 
            shortfall of such plan for such plan year (determined using 
            the interest rates as modified under subparagraph (A)).
            ``(C) Determination of shortfall amortization 
        installments.--
                ``(i) 30-year period.--Subparagraphs (A) and (B) of 
            subsection (c)(2) shall be applied by substituting `30-
            plan-year' for `7-plan-year' each place it appears.
                ``(ii) No special election.--The election under 
            subparagraph (D) of subsection (c)(2) shall not apply to 
            any plan year to which the election under paragraph (1) 
            applies.
            ``(D) Exemption from at-risk treatment.--Subsection (i) 
        shall not apply.
        ``(5) Community newspaper plan.--For purposes of this 
    subsection--
            ``(A) In general.--The term `community newspaper plan' 
        means a plan to which this section applies maintained as of 
        December 31, 2018, by an employer which--
                ``(i) maintains the plan on behalf of participants and 
            beneficiaries with respect to employment in the trade or 
            business of publishing 1 or more newspapers which were 
            published by the employer at any time during the 11-year 
            period ending on December 20, 2019,
                ``(ii)(I) is not a company the stock of which is 
            publicly traded (on a stock exchange or in an over-the-
            counter market), and is not controlled, directly or 
            indirectly, by such a company, or
                ``(II) is controlled, directly, or indirectly, during 
            the entire 30-year period ending on December 20, 2019, by 
            individuals who are members of the same family, and does 
            not publish or distribute a daily newspaper that is 
            carrier-distributed in printed form in more than 5 States, 
            and
                ``(iii) is controlled, directly, or indirectly--

                    ``(I) by 1 or more persons residing primarily in a 
                State in which the community newspaper has been 
                published on newsprint or carrier-distributed,
                    ``(II) during the entire 30-year period ending on 
                December 20, 2019, by individuals who are members of 
                the same family,
                    ``(III) by 1 or more trusts, the sole trustees of 
                which are persons described in subclause (I) or (II), 
                or
                    ``(IV) by a combination of persons described in 
                subclause (I), (II), or (III).

            ``(B) Newspaper.--The term `newspaper' does not include any 
        newspaper (determined without regard to this subparagraph) to 
        which any of the following apply:
                ``(i) Is not in general circulation.
                ``(ii) Is published (on newsprint or electronically) 
            less frequently than 3 times per week.
                ``(iii) Has not ever been regularly published on 
            newsprint.
                ``(iv) Does not have a bona fide list of paid 
            subscribers.
            ``(C) Control.--A person shall be treated as controlled by 
        another person if such other person possesses, directly or 
        indirectly, the power to direct or cause the direction and 
        management of such person (including the power to elect a 
        majority of the members of the board of directors of such 
        person) through the ownership of voting securities.
        ``(6) Controlled group.--For purposes of this subsection, the 
    term `controlled group' means all persons treated as a single 
    employer under subsection (b), (c), (m), or (o) of section 414 of 
    the Internal Revenue Code of 1986 as of December 20, 2019.
        ``(7) Effect on premium rate calculation.--In the case of a 
    plan for which an election is made to apply the alternative 
    standards described in paragraph (3), the additional premium under 
    section 4006(a)(3)(E) shall be determined as if such election had 
    not been made.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years ending after December 31, 2017.
SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION.
    Paragraph (3) of section 162(m) of the Internal Revenue Code of 
1986 is amended--
        (1) by redesignating subparagraph (C) as subparagraph (D),
        (2) by striking ``or'' at the end of subparagraph (B),
        (3) by inserting after subparagraph (B) the following new 
    subparagraph:
            ``(C) in the case of taxable years beginning after December 
        31, 2026, such employee is among the 5 highest compensated 
        employees for the taxable year other than any individual 
        described in subparagraph (A) or (B), or'', and
        (4) by striking ``employee'' in subparagraph (D), as so 
    redesignated, and inserting ``employee described in subparagraph 
    (A) or (B)''.

                   Subtitle I--Child Care for Workers

SEC. 9801. CHILD CARE ASSISTANCE.
    (a) Appropriation.--
        (1) In general.--Section 418(a)(3) of the Social Security Act 
    (42 U.S.C. 618(a)(3)) is amended to read as follows:
        ``(3) Appropriation.--For grants under this section, there are 
    appropriated $3,550,000,000 for each fiscal year, of which--
            ``(A) $3,375,000,000 shall be available for grants to 
        States;
            ``(B) $100,000,000 shall be available for grants to Indian 
        tribes and tribal organizations; and
            ``(C) $75,000,000 shall be available for grants to 
        territories.''.
        (2) Conforming amendment.--Section 418(a)(2)(A) of such Act (42 
    U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph (3), and 
    remaining after the reservation described in paragraph (4) and'' 
    and inserting ``paragraph (3)(A),''.
    (b) Modification of State Match Requirement for Funding Increases 
in Fiscal Years 2021 and 2022.--With respect to the amounts made 
available by section 418(a)(3) of the Social Security Act for each of 
fiscal years 2021 and 2022, 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 manner 
authorized for fiscal year 2020, as if the Federal medical assistance 
percentage for the State for the fiscal year were 100 percent.
    (c) Funding for the Territories.--Section 418(a)(4) of such Act (42 
U.S.C. 618(a)(4)) is amended to read as follows:
        ``(4) Territories.--
            ``(A) Grants.--The Secretary shall use the amounts made 
        available by paragraph (3)(C) to make grants to the territories 
        under this paragraph.
            ``(B) Allotments.--The amount described in subparagraph (A) 
        shall be allotted among the territories in proportion to their 
        respective needs.
            ``(C) Redistribution.--The 1st sentence of clause (i) and 
        clause (ii) of paragraph (2)(D) shall apply with respect to the 
        amounts allotted to the territories under this paragraph, 
        except that the 2nd sentence of paragraph (2)(D) shall not 
        apply and the amounts allotted to the territories that are 
        available for redistribution for a fiscal year shall be 
        redistributed to each territory that applies for the additional 
        amounts, to the extent that the Secretary determines that the 
        territory will be able to use the additional amounts to provide 
        child care assistance, in an amount that bears the same ratio 
        to the amount so available for redistribution as the amount 
        allotted to the territory for the fiscal year bears to the 
        total amount allotted to all the territories receiving 
        redistributed funds under this paragraph for the fiscal year.
            ``(D) Inapplicability of payment limitation.-- Section 
        1108(a) shall not apply with respect to any amount paid under 
        this paragraph.
            ``(E) Territory.--In this paragraph, the term `territory' 
        means the Commonwealth of Puerto Rico, the United States Virgin 
        Islands, Guam, American Samoa, and the Commonwealth of the 
        Northern Mariana Islands.''.

                          Subtitle J--Medicaid

SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION 
AND TREATMENT UNDER MEDICAID.
    (a) Coverage.--
        (1) In general.--Section 1905(a)(4) of the Social Security Act 
    (42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon at the 
    end and inserting ``; and (E) during the period beginning on the 
    date of the enactment of the American Rescue Plan Act of 2021 and 
    ending on the last day of the first calendar quarter that begins 
    one year after the last day of the emergency period described in 
    section 1135(g)(1)(B), a COVID-19 vaccine and administration of the 
    vaccine; and (F) during the period beginning on the date of the 
    enactment of the American Rescue Plan Act of 2021 and ending on the 
    last day of the first calendar quarter that begins one year after 
    the last day of the emergency period described in section 
    1135(g)(1)(B), testing and treatments for COVID-19, including 
    specialized equipment and therapies (including preventive 
    therapies), and, without regard to the requirements of section 
    1902(a)(10)(B) (relating to comparability), in the case of an 
    individual who is diagnosed with or presumed to have COVID-19, 
    during the period such individual has (or is presumed to have) 
    COVID-19, the treatment of a condition that may seriously 
    complicate the treatment of COVID-19, if otherwise covered under 
    the State plan (or waiver of such plan);''.
        (2) Making covid-19 vaccine available to additional eligibility 
    groups and treatment available to certain uninsured.--Section 
    1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is amended in the 
    matter following subparagraph (G)--
            (A) by striking ``and to other conditions which may 
        complicate pregnancy, (VIII)'' and inserting ``, medical 
        assistance for services related to other conditions which may 
        complicate pregnancy, and medical assistance for vaccines 
        described in section 1905(a)(4)(E) and the administration of 
        such vaccines during the period described in such section, 
        (VIII)'';
            (B) by inserting ``and medical assistance for vaccines 
        described in section 1905(a)(4)(E) and the administration of 
        such vaccines during the period described in such section'' 
        after ``(described in subsection (z)(2))'';
            (C) by inserting ``and medical assistance for vaccines 
        described in section 1905(a)(4)(E) and the administration of 
        such vaccines during the period described in such section'' 
        after ``described in subsection (k)(1)'';
            (D) by inserting ``and medical assistance for vaccines 
        described in section 1905(a)(4)(E) and the administration of 
        such vaccines during the period described in such section'' 
        after ``family planning setting'';
            (E) by striking ``and any visit described in section 
        1916(a)(2)(G) that is furnished during any such portion'' and 
        inserting ``, any service described in section 1916(a)(2)(G) 
        that is furnished during any such portion, any vaccine 
        described in section 1905(a)(4)(E) (and the administration of 
        such vaccine) that is furnished during any such portion, and 
        testing and treatments for COVID-19, including specialized 
        equipment and therapies (including preventive therapies), and, 
        in the case of an individual who is diagnosed with or presumed 
        to have COVID-19, during the period such individual has (or is 
        presumed to have) COVID-19, the treatment of a condition that 
        may seriously complicate the treatment of COVID-19, if 
        otherwise covered under the State plan (or waiver of such 
        plan)''; and
            (F) by striking the semicolon at the end and inserting ``, 
        and (XIX) medical assistance shall be made available during the 
        period described in section 1905(a)(4)(E) for vaccines 
        described in such section and the administration of such 
        vaccines, for any individual who is eligible for and receiving 
        medical assistance under the State plan or under a waiver of 
        such plan (other than an individual who is eligible for medical 
        assistance consisting only of payment of premiums pursuant to 
        subparagraph (E) or (F) or section 1933), notwithstanding any 
        provision of this title or waiver under section 1115 impacting 
        such individual's eligibility for medical assistance under such 
        plan or waiver to coverage for a limited type of benefits and 
        services that would not otherwise include coverage of a COVID-
        19 vaccine and its administration;''.
        (3) Prohibition of cost sharing.--
            (A) In general.--Subsections (a)(2) and (b)(2) of section 
        1916 of the Social Security Act (42 U.S.C. 1396o) are each 
        amended--
                (i) in subparagraph (F), by striking ``or'' at the end;
                (ii) in subparagraph (G), by striking ``; and''; and
                (iii) by adding at the end the following subparagraphs:
            ``(H) during the period beginning on the date of the 
        enactment of this subparagraph and ending on the last day of 
        the first calendar quarter that begins one year after the last 
        day of the emergency period described in section 1135(g)(1)(B), 
        a COVID-19 vaccine and the administration of such vaccine (for 
        any individual eligible for medical assistance for such vaccine 
        (and administration)); or
            ``(I) during the period beginning on the date of the 
        enactment of this subparagraph and ending on the last day of 
        the first calendar quarter that begins one year after the last 
        day of the emergency period described in section 1135(g)(1)(B), 
        testing and treatments for COVID-19, including specialized 
        equipment and therapies (including preventive therapies), and, 
        in the case of an individual who is diagnosed with or presumed 
        to have COVID-19, during the period during which such 
        individual has (or is presumed to have) COVID-19, the treatment 
        of a condition that may seriously complicate the treatment of 
        COVID-19, if otherwise covered under the State plan (or waiver 
        of such plan); and''.
            (B) Application to alternative cost sharing.--Section 
        1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
        1(b)(3)(B)) is amended--
                (i) in clause (xi), by striking ``any visit'' and 
            inserting ``any service''; and
                (ii) by adding at the end the following clauses:
                ``(xii) During the period beginning on the date of the 
            enactment of this clause and ending on the last day of the 
            first calendar quarter that begins one year after the last 
            day of the emergency period described in section 
            1135(g)(1)(B), a COVID-19 vaccine and the administration of 
            such vaccine (for any individual eligible for medical 
            assistance for such vaccine (and administration)).
                ``(xiii) During the period beginning on the date of the 
            enactment of this clause and ending on the last day of the 
            first calendar quarter that begins one year after the last 
            day of the emergency period described in section 
            1135(g)(1)(B), testing and treatments for COVID-19, 
            including specialized equipment and therapies (including 
            preventive therapies), and, in the case of an individual 
            who is diagnosed with or presumed to have COVID-19, during 
            the period during which such individual has (or is presumed 
            to have) COVID-19, the treatment of a condition that may 
            seriously complicate the treatment of COVID-19, if 
            otherwise covered under the State plan (or waiver of such 
            plan).''.
        (4) Inclusion in the medicaid drug rebate program of covered 
    outpatient drugs used for covid-19 treatment.--
            (A) In general.--The requirements of section 1927 of the 
        Social Security Act (42 U.S.C. 1396r-8) shall apply to any drug 
        or biological product to which subparagraph (F) of section 
        1905(a)(4) of such Act, as added by paragraph (1), applies or 
        to which the subclause (XVIII) in the matter following 
        subparagraph (G) of section 1902(a)(10) of such Act, as added 
        by paragraph (2), applies that is--
                (i) furnished as medical assistance in accordance with 
            section 1902(a)(10)(A) of such Act and such subparagraph 
            (F) or subclause (XVIII) and section 1902(a)(10)(A) of such 
            Act, as applicable, for the treatment, or prevention, of 
            COVID-19, as described in such subparagraph or subclause, 
            respectively; and
                (ii) a covered outpatient drug (as defined in section 
            1927(k) of such Act, except that, in applying paragraph 
            (2)(A) of such section to a drug to which such subparagraph 
            (F) or such subclause (XVIII) applies, such drug shall be 
            deemed a prescribed drug for purposes of section 
            1905(a)(12) of such Act).
            (B) Conforming amendment.--Section 1927(d)(7) of the Social 
        Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding at 
        the end the following new subparagraph:
            ``(E) Drugs and biological products to which section 
        1905(a)(4)(F) and subclause (XVIII) in the matter following 
        subparagraph (G) of section 1902(a)(10) apply that are 
        furnished as medical assistance in accordance with such section 
        or clause, respectively, for the treatment or prevention, of 
        COVID-19, as described in such subparagraph or subclause, 
        respectively, and section 1902(a)(10)(A).''.
        (5) Alternative benefit plans.--Section 1937(b) of the Social 
    Security Act (42 U.S.C. 1396u-7(b)) is amended by adding at the end 
    the following new paragraph:
        ``(8) COVID-19 vaccines, testing, and treatment.--
    Notwithstanding the previous provisions of this section, a State 
    may not provide for medical assistance through enrollment of an 
    individual with benchmark coverage or benchmark-equivalent coverage 
    under this section unless, during the period beginning on the date 
    of the enactment of the American Rescue Plan Act of 2021 and ending 
    on the last day of the first calendar quarter that begins one year 
    after the last day of the emergency period described in section 
    1135(g)(1)(B), such coverage includes (and does not impose any 
    deduction, cost sharing, or similar charge for)--
            ``(A) COVID-19 vaccines and administration of the vaccines; 
        and
            ``(B) testing and treatments for COVID-19, including 
        specialized equipment and therapies (including preventive 
        therapies), and, in the case of such an individual who is 
        diagnosed with or presumed to have COVID-19, during the period 
        such individual has (or is presumed to have) COVID-19, the 
        treatment of a condition that may seriously complicate the 
        treatment of COVID-19, if otherwise covered under the State 
        plan (or waiver of such plan).''.
    (b) Temporary Increase in Federal Payments for Coverage and 
Administration of COVID-19 Vaccines.--Section 1905 of the Social 
Security Act (42 U.S.C. 1396d) is amended--
        (1) in subsection (b), by striking ``and (ff)'' and inserting 
    ``(ff), and (hh)'';
        (2) in subsection (ff), in the matter preceding paragraph (1), 
    by inserting ``, subject to subsection (hh)'' after ``or (z)(2)'' 
    and
        (3) by adding at the end the following new subsection:
    ``(hh) Temporary Increased FMAP for Medical Assistance for Coverage 
and Administration of COVID-19 Vaccines.--
        ``(1) In general.--Notwithstanding any other provision of this 
    title, during the period described in paragraph (2), the Federal 
    medical assistance percentage for a State, with respect to amounts 
    expended by the State for medical assistance for a vaccine 
    described in subsection (a)(4)(E) (and the administration of such a 
    vaccine), shall be equal to 100 percent.
        ``(2) Period described.--The period described in this paragraph 
    is the period that--
            ``(A) begins on the first day of the first quarter 
        beginning after the date of the enactment of this subsection; 
        and
            ``(B) ends on the last day of the first quarter that begins 
        one year after the last day of the emergency period described 
        in section 1135(g)(1)(B).
        ``(3) Exclusion of expenditures from territorial caps.--Any 
    payment made to a territory for expenditures for medical assistance 
    under subsection (a)(4)(E) that are subject to the Federal medical 
    assistance percentage specified under paragraph (1) shall not be 
    taken into account for purposes of applying payment limits under 
    subsections (f) and (g) of section 1108.''.
SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR 
PREGNANT AND POSTPARTUM WOMEN.
    (a) State Option.--Section 1902(e) of the Social Security Act (42 
U.S.C. 1396a(e)) is amended by adding at the end the following new 
paragraph:
        ``(16) Extending certain coverage for pregnant and postpartum 
    women.--
            ``(A) In general.--At the option of the State, the State 
        plan (or waiver of such State plan) may provide, that an 
        individual who, while pregnant, is eligible for and has 
        received medical assistance under the State plan approved under 
        this title (or a waiver of such plan) (including during a 
        period of retroactive eligibility under subsection (a)(34)) 
        shall, in addition to remaining eligible under paragraph (5) 
        for all pregnancy-related and postpartum medical assistance 
        available under the State plan (or waiver) through the last day 
        of the month in which the 60-day period (beginning on the last 
        day of her pregnancy) ends, remain eligible under the State 
        plan (or waiver) for medical assistance for the period 
        beginning on the first day occurring after the end of such 60-
        day period and ending on the last day of the month in which the 
        12-month period (beginning on the last day of her pregnancy) 
        ends.
            ``(B) Full benefits during pregnancy and throughout the 12-
        month postpartum period.--The medical assistance provided for a 
        pregnant or postpartum individual by a State making an election 
        under this paragraph, without regard to the basis on which the 
        individual is eligible for medical assistance under the State 
        plan (or waiver), shall--
                ``(i) include all items and services covered under the 
            State plan (or waiver) that are not less in amount, 
            duration, or scope, or are determined by the Secretary to 
            be substantially equivalent, to the medical assistance 
            available for an individual described in subsection 
            (a)(10)(A)(i); and
                ``(ii) be provided for the individual while pregnant 
            and during the 12-month period that begins on the last day 
            of the individual's pregnancy and ends on the last day of 
            the month in which such 12-month period ends.
            ``(C) Coverage under chip.--A State making an election 
        under this paragraph that covers under title XXI child health 
        assistance for targeted low-income children who are pregnant or 
        targeted low-income pregnant women, as applicable, shall also 
        make the election under section 2107(e)(1)(J) of such title.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to State elections made under paragraph (16) of 
section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as 
added by subsection (a), during the 5-year period beginning on the 1st 
day of the 1st fiscal year quarter that begins one year after the date 
of the enactment of this Act.
SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE 
CRISIS INTERVENTION SERVICES.
    Title XIX of the Social Security Act is amended by adding after 
section 1946 (42 U.S.C. 1396w-5) the following new section:
``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE 
CRISIS INTERVENTION SERVICES.
    ``(a) In General.--Notwithstanding section 1902(a)(1) (relating to 
Statewideness), section 1902(a)(10)(B) (relating to comparability), 
section 1902(a)(23)(A) (relating to freedom of choice of providers), or 
section 1902(a)(27) (relating to provider agreements), a State may, 
during the 5-year period beginning on the first day of the first fiscal 
year quarter that begins on or after the date that is 1 year after the 
date of the enactment of this section, provide medical assistance for 
qualifying community-based mobile crisis intervention services.
    ``(b) Qualifying Community-based Mobile Crisis Intervention 
Services Defined.--For purposes of this section, the term `qualifying 
community-based mobile crisis intervention services' means, with 
respect to a State, items and services for which medical assistance is 
available under the State plan under this title or a waiver of such 
plan, that are--
        ``(1) furnished to an individual otherwise eligible for medical 
    assistance under the State plan (or waiver of such plan) who is--
            ``(A) outside of a hospital or other facility setting; and
            ``(B) experiencing a mental health or substance use 
        disorder crisis;
        ``(2) furnished by a multidisciplinary mobile crisis team--
            ``(A) that includes at least 1 behavioral health care 
        professional who is capable of conducting an assessment of the 
        individual, in accordance with the professional's permitted 
        scope of practice under State law, and other professionals or 
        paraprofessionals with appropriate expertise in behavioral 
        health or mental health crisis response, including nurses, 
        social workers, peer support specialists, and others, as 
        designated by the State through a State plan amendment (or 
        waiver of such plan);
            ``(B) whose members are trained in trauma-informed care, 
        de-escalation strategies, and harm reduction;
            ``(C) that is able to respond in a timely manner and, where 
        appropriate, provide--
                ``(i) screening and assessment;
                ``(ii) stabilization and de-escalation; and
                ``(iii) coordination with, and referrals to, health, 
            social, and other services and supports as needed, and 
            health services as needed;
            ``(D) that maintains relationships with relevant community 
        partners, including medical and behavioral health providers, 
        primary care providers, community health centers, crisis 
        respite centers, and managed care organizations (if 
        applicable); and
            ``(E) that maintains the privacy and confidentiality of 
        patient information consistent with Federal and State 
        requirements; and
        ``(3) available 24 hours per day, every day of the year.
    ``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and 
subject to subsections (y) and (z) of section 1905, during each of the 
first 12 fiscal quarters occurring during the period described in 
subsection (a) that a State meets the requirements described in 
subsection (d), the Federal medical assistance percentage applicable to 
amounts expended by the State for medical assistance for qualifying 
community-based mobile crisis intervention services furnished during 
such quarter shall be equal to 85 percent. In no case shall the 
application of the previous sentence result in the Federal medical 
assistance percentage applicable to amounts expended by a State for 
medical assistance for such qualifying community-based mobile crisis 
intervention services furnished during a quarter being less than the 
Federal medical assistance percentage that would apply to such amounts 
expended by the State for such services furnished during such quarter 
without application of the previous sentence.
    ``(d) Requirements.--The requirements described in this subsection 
are the following:
        ``(1) The State demonstrates, to the satisfaction of the 
    Secretary that it will be able to support the provision of 
    qualifying community-based mobile crisis intervention services that 
    meet the conditions specified in subsection (b).
        ``(2) The State provides assurances satisfactory to the 
    Secretary that--
            ``(A) any additional Federal funds received by the State 
        for qualifying community-based mobile crisis intervention 
        services provided under this section that are attributable to 
        the increased Federal medical assistance percentage under 
        subection (c) will be used to supplement, and not supplant, the 
        level of State funds expended for such services for the fiscal 
        year preceding the first fiscal quarter occurring during the 
        period described in subsection (a);
            ``(B) if the State made qualifying community-based mobile 
        crisis intervention services available in a region of the State 
        in such fiscal year, the State will continue to make such 
        services available in such region under this section during 
        each month occurring during the period described in subsection 
        (a) for which the Federal medical assistance percentage under 
        subsection (c) is applicable with respect to the State.
    ``(e) Funding for State Planning Grants.--There is appropriated, 
out of any funds in the Treasury not otherwise appropriated, 
$15,000,000 to the Secretary for purposes of implementing, 
administering, and making planning grants to States as soon as 
practicable for purposes of developing a State plan amendment or 
section 1115, 1915(b), or 1915(c) waiver request (or an amendment to 
such a waiver) to provide qualifying community-based mobile crisis 
intervention services under this section, to remain available until 
expended.''.
SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER 
STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS FOR CERTAIN 
MANDATORY INDIVIDUALS.
    Section 1905 of the Social Security Act (42 U.S.C. 1396d), as 
amended by section 9811 of this subtitle, is further amended--
        (1) in subsection (b), in the first sentence, by striking ``and 
    (hh)'' and inserting ``(hh), and (ii)'';
        (2) in subsection (ff), by striking ``subject to subsection 
    (hh)'' and inserting ``subject to subsections (hh) and (ii)''; and
        (3) by adding at the end the following new subsection:
    ``(ii) Temporary Increase in FMAP for Medical Assistance Under 
State Medicaid Plans Which Begin to Expend Amounts for Certain 
Mandatory Individuals.--
        ``(1) In general.--For each quarter occurring during the 8-
    quarter period beginning with the first calendar quarter during 
    which a qualifying State (as defined in paragraph (3)) expends 
    amounts for all individuals described in section 
    1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such 
    plan), the Federal medical assistance percentage determined under 
    subsection (b) for such State shall, after application of any 
    increase, if applicable, under section 6008 of the Families First 
    Coronavirus Response Act, be increased by 5 percentage points, 
    except for any quarter (and each subsequent quarter) during such 
    period during which the State ceases to provide medical assistance 
    to any such individual under the State plan (or waiver of such 
    plan).
        ``(2) Special application rules.--Any increase described in 
    paragraph (1) (or payment made for expenditures on medical 
    assistance that are subject to such increase)--
            ``(A) shall not apply with respect to disproportionate 
        share hospital payments described in section 1923;
            ``(B) shall not be taken into account in calculating the 
        enhanced FMAP of a State under section 2105;
            ``(C) shall not be taken into account for purposes of part 
        A, D, or E of title IV; and
            ``(D) shall not be taken into account for purposes of 
        applying payment limits under subsections (f) and (g) of 
        section 1108.
        ``(3) Definition.--For purposes of this subsection, the term 
    `qualifying State' means a State which has not expended amounts for 
    all individuals described in section 1902(a)(10)(A)(i)(VIII) before 
    the date of the enactment of this subsection.''.
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE 
PERCENTAGE TO URBAN INDIAN HEALTH ORGANIZATIONS AND NATIVE HAWAIIAN 
HEALTH CARE SYSTEMS.
    Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is 
amended by inserting after ``(as defined in section 4 of the Indian 
Health Care Improvement Act)'' the following: ``; for the 8 fiscal year 
quarters beginning with the first fiscal year quarter beginning after 
the date of the enactment of the American Rescue Plan Act of 2021, the 
Federal medical assistance percentage shall also be 100 per centum with 
respect to amounts expended as medical assistance for services which 
are received through an Urban Indian organization (as defined in 
paragraph (29) of section 4 of the Indian Health Care Improvement Act) 
that has a grant or contract with the Indian Health Service under title 
V of such Act; and, for such 8 fiscal year quarters, the Federal 
medical assistance percentage shall also be 100 per centum with respect 
to amounts expended as medical assistance for services which are 
received through a Native Hawaiian Health Center (as defined in section 
12(4) of the Native Hawaiian Health Care Improvement Act) or a 
qualified entity (as defined in section 6(b) of such Act) that has a 
grant or contract with the Papa Ola Lokahi under section 8 of such 
Act''.
SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE SOURCE 
DRUGS AND INNOVATOR MULTIPLE SOURCE DRUGS.
    Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the 
following: ``and before January 1, 2024,''.
SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED 
SERVICES DURING THE COVID-19 EMERGENCY.
    (a) Increased FMAP.--
        (1) In general.--Notwithstanding section 1905(b) of the Social 
    Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), in the case 
    of a State that meets the HCBS program requirements under 
    subsection (b), the Federal medical assistance percentage 
    determined for the State under section 1905(b) of such Act (or, if 
    applicable, under section 1905(ff)) and, if applicable, increased 
    under subsection (y), (z), (aa), or (ii) of section 1905 of such 
    Act (42 U.S.C. 1396d), section 1915(k) of such Act (42 U.S.C. 
    1396n(k)), or section 6008(a) of the Families First Coronavirus 
    Response Act (Public Law 116-127), shall be increased by 10 
    percentage points with respect to expenditures of the State under 
    the State Medicaid program for home and community-based services 
    (as defined in paragraph (2)(B)) that are provided during the HCBS 
    program improvement period (as defined in paragraph (2)(A)). In no 
    case may the application of the previous sentence result in the 
    Federal medical assistance percentage determined for a State being 
    more than 95 percent with respect to such expenditures. Any payment 
    made to Puerto Rico, the Virgin Islands, Guam, the Northern Mariana 
    Islands, or American Samoa for expenditures on medical assistance 
    that are subject to the Federal medical assistance percentage 
    increase specified under the first sentence of this paragraph shall 
    not be taken into account for purposes of applying payment limits 
    under subsections (f) and (g) of section 1108 of the Social 
    Security Act (42 U.S.C. 1308).
        (2) Definitions.--In this section:
            (A) HCBS program improvement period.--The term ``HCBS 
        program improvement period'' means, with respect to a State, 
        the period--
                (i) beginning on April 1, 2021; and
                (ii) ending on March 31, 2022.
            (B) Home and community-based services.--The term ``home and 
        community-based services'' means any of the following:
                (i) Home health care services authorized under 
            paragraph (7) of section 1905(a) of the Social Security Act 
            (42 U.S.C. 1396d(a)).
                (ii) Personal care services authorized under paragraph 
            (24) of such section.
                (iii) PACE services authorized under paragraph (26) of 
            such section.
                (iv) Home and community-based services authorized under 
            subsections (b), (c), (i), (j), and (k) of section 1915 of 
            such Act (42 U.S.C. 1396n), such services authorized under 
            a waiver under section 1115 of such Act (42 U.S.C. 1315), 
            and such services through coverage authorized under section 
            1937 of such Act (42 U.S.C. 1396u-7).
                (v) Case management services authorized under section 
            1905(a)(19) of the Social Security Act (42 U.S.C. 
            1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C. 
            1396n(g)).
                (vi) Rehabilitative services, including those related 
            to behavioral health, described in section 1905(a)(13) of 
            such Act (42 U.S.C. 1396d(a)(13)).
                (vii) Such other services specified by the Secretary of 
            Health and Human Services.
            (C) Eligible individual.--The term ``eligible individual'' 
        means an individual who is eligible for and enrolled for 
        medical assistance under a State Medicaid program and includes 
        an individual who becomes eligible for medical assistance under 
        a State Medicaid program when removed from a waiting list.
            (D) Medicaid program.--The term ``Medicaid program'' means, 
        with respect to a State, the State program under title XIX of 
        the Social Security Act (42 U.S.C. 1396 et seq.) (including any 
        waiver or demonstration under such title or under section 1115 
        of such Act (42 U.S.C. 1315) relating to such title).
            (E) State.--The term ``State'' has the meaning given such 
        term for purposes of title XIX of the Social Security Act (42 
        U.S.C. 1396 et seq.).
    (b) State Requirements for FMAP Increase.--As conditions for 
receipt of the increase under subsection (a) to the Federal medical 
assistance percentage determined for a State, the State shall meet each 
of the following requirements (referred to in subsection (a) as the 
HCBS program requirements):
        (1) Supplement, not supplant.--The State shall use the Federal 
    funds attributable to the increase under subsection (a) to 
    supplement, and not supplant, the level of State funds expended for 
    home and community-based services for eligible individuals through 
    programs in effect as of April 1, 2021.
        (2) Required implementation of certain activities.--The State 
    shall implement, or supplement the implementation of, one or more 
    activities to enhance, expand, or strengthen home and community-
    based services under the State Medicaid program.
SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND EMPLOYEE 
SAFETY IN NURSING FACILITIES.
    Section 1919 of the Social Security Act (42 U.S.C. 1396r) is 
amended by adding at the end the following new subsection:
    ``(k) Funding for State Strike Teams.--In addition to amounts 
otherwise available, there is appropriated to the Secretary, out of any 
monies in the Treasury not otherwise appropriated, $250,000,000, to 
remain available until expended, for purposes of allocating such amount 
among the States (including the District of Columbia and each territory 
of the United States) for such a State to establish and implement a 
strike team that will be deployed to a nursing facility in the State 
with diagnosed or suspected cases of COVID-19 among residents or staff 
for the purposes of assisting with clinical care, infection control, or 
staffing during the emergency period described in section 1135(g)(1)(B) 
and the 1-year period immediately following the end of such emergency 
period.''.
SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH 
EMERGENCY RELATED TO CORONAVIRUS.
    (a) In General.--Section 1923(f)(3) of the Social Security Act (42 
U.S.C. 1396r-4(f)(3)) is amended--
        (1) in subparagraph (A), by striking ``subparagraph (E)'' and 
    inserting ``subparagraphs (E) and (F)'' ; and
        (2) by adding at the end the following new subparagraph:
            ``(F) Allotments during the coronavirus temporary medicaid 
        fmap increase.--
                ``(i) In general.--Notwithstanding any other provision 
            of this subsection, for any fiscal year for which the 
            Federal medical assistance percentage applicable to 
            expenditures under this section is increased pursuant to 
            section 6008 of the Families First Coronavirus Response 
            Act, the Secretary shall recalculate the annual DSH 
            allotment, including the DSH allotment specified under 
            paragraph (6)(A)(vi), to ensure that the total DSH payments 
            (including both Federal and State shares) that a State may 
            make related to a fiscal year is equal to the total DSH 
            payments that the State could have made for such fiscal 
            year without such increase to the Federal medical 
            assistance percentage.
                ``(ii) No application to allotments beginning after 
            covid-19 emergency period.--The DSH allotment for any State 
            for the first fiscal year beginning after the end of the 
            emergency period described in section 1135(g)(1)(B) or any 
            succeeding fiscal year shall be determined under this 
            paragraph without regard to the DSH allotments determined 
            under clause (i).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect and apply as if included in the enactment of the Families 
First Coronavirus Response Act (Public Law 116-127).

            Subtitle K--Children's Health Insurance Program

SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION 
AND TREATMENT UNDER CHIP.
    (a) Coverage.--
        (1) In general.--Section 2103(c) of the Social Security Act (42 
    U.S.C. 1397cc(c)) is amended by adding at the end the following 
    paragraph:
        ``(11) Required coverage of covid-19 vaccines and treatment.--
    Regardless of the type of coverage elected by a State under 
    subsection (a), the child health assistance provided for a targeted 
    low-income child, and, in the case of a State that elects to 
    provide pregnancy-related assistance pursuant to section 2112, the 
    pregnancy-related assistance provided for a targeted low-income 
    pregnant woman (as such terms are defined for purposes of such 
    section), shall include coverage, during the period beginning on 
    the date of the enactment of this paragraph and ending on the last 
    day of the first calendar quarter that begins one year after the 
    last day of the emergency period described in section 
    1135(g)(1)(B), of--
            ``(A) a COVID-19 vaccine (and the administration of the 
        vaccine); and
            ``(B) testing and treatments for COVID-19, including 
        specialized equipment and therapies (including preventive 
        therapies), and, in the case of an individual who is diagnosed 
        with or presumed to have COVID-19, during the period during 
        which such individual has (or is presumed to have) COVID-19, 
        the treatment of a condition that may seriously complicate the 
        treatment of COVID-19, if otherwise covered under the State 
        child health plan (or waiver of such plan).''.
        (2) Prohibition of cost sharing.--Section 2103(e)(2) of the 
    Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by section 
    6004(b)(3) of the Families First Coronavirus Response Act, is 
    amended--
            (A) in the paragraph header, by inserting ``a covid-19 
        vaccine, covid-19 treatment,'' before ``or pregnancy-related 
        assistance''; and
            (B) by striking ``visits described in section 
        1916(a)(2)(G), or'' and inserting ``services described in 
        section 1916(a)(2)(G), vaccines described in section 
        1916(a)(2)(H) administered during the period described in such 
        section (and the administration of such vaccines), testing or 
        treatments described in section 1916(a)(2)(I) furnished during 
        the period described in such section, or''.
    (b) Temporary Increase in Federal Payments for Coverage and 
Administration of COVID-19 Vaccines.--Section 2105(c) of the Social 
Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the 
following new paragraph:
        ``(12) Temporary enhanced payment for coverage and 
    administration of covid-19 vaccines.--During the period described 
    in section 1905(hh)(2), notwithstanding subsection (b), the 
    enhanced FMAP for a State, with respect to payments under 
    subsection (a) for expenditures under the State child health plan 
    (or a waiver of such plan) for a vaccine described in section 
    1905(a)(4)(E) (and the administration of such a vaccine), shall be 
    equal to 100 percent.''.
    (c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social 
Security Act (42 U.S.C. 1397dd(m)) is amended--
        (1) in paragraph (2)(B), in the matter preceding clause (i), by 
    striking ``paragraphs (5) and (7)'' and inserting ``paragraphs (5), 
    (7), and (12)''; and
        (2) by adding at the end the following new paragraph:
        ``(12) Adjusting allotments to account for increased federal 
    payments for coverage and administration of covid-19 vaccines.--If 
    a State, commonwealth, or territory receives payment for a fiscal 
    year (beginning with fiscal year 2021) under subsection (a) of 
    section 2105 for expenditures that are subject to the enhanced FMAP 
    specified under subsection (c)(12) of such section, the amount of 
    the allotment determined for the State, commonwealth, or territory 
    under this subsection--
            ``(A) for such fiscal year shall be increased by the 
        projected expenditures for such year by the State, 
        commonwealth, or territory under the State child health plan 
        (or a waiver of such plan) for vaccines described in section 
        1905(a)(4)(E) (and the administration of such vaccines); and
            ``(B) once actual expenditures are available in the 
        subsequent fiscal year, the fiscal year allotment that was 
        adjusted by the amount described in subparagraph (A) shall be 
        adjusted on the basis of the difference between--
                ``(i) such projected amount of expenditures described 
            in subparagraph (A) for such fiscal year described in such 
            subparagraph by the State, commonwealth, or territory; and
                ``(ii) the actual amount of expenditures for such 
            fiscal year described in subparagraph (A) by the State, 
            commonwealth, or territory under the State child health 
            plan (or waiver of such plan) for vaccines described in 
            section 1905(a)(4)(E) (and the administration of such 
            vaccines).''.
SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR PREGNANT 
AND POSTPARTUM WOMEN.
    (a) Modifications to Coverage.--
        (1) In general.--Section 2107(e)(1) of the Social Security Act 
    (42 U.S.C. 1397gg(e)(1)) is amended--
            (A) by redesignating subparagraphs (J) through (S) as 
        subparagraphs (K) through (T), respectively; and
            (B) by inserting after subparagraph (I) the following new 
        subparagraph:
            ``(J) Paragraphs (5) and (16) of section 1902(e) (relating 
        to the State option to provide medical assistance consisting of 
        full benefits during pregnancy and throughout the 12-month 
        postpartum period under title XIX), if the State provides child 
        health assistance for targeted low-income children who are 
        pregnant or to targeted low-income pregnant women and the State 
        has elected to apply such paragraph (16) with respect to 
        pregnant women under title XIX, the provision of assistance 
        under the State child health plan or waiver for targeted low-
        income children or targeted low-income pregnant women during 
        pregnancy and the 12-month postpartum period shall be required 
        and not at the option of the State and shall include coverage 
        of all items or services provided to a targeted low-income 
        child or targeted low-income pregnant woman (as applicable) 
        under the State child health plan or waiver).''.
        (2) Optional coverage of targeted low-income pregnant women.--
    Section 2112(d)(2)(A) of the Social Security Act (42 U.S.C. 
    1397ll(d)(2)(A)) is amended by inserting after ``60-day period'' 
    the following: ``, or, in the case that subparagraph (A) of section 
    1902(e)(16) applies to the State child health plan (or waiver of 
    such plan), pursuant to section 2107(e)(1), the 12-month period,''.
    (b) Effective Date.--The amendments made by subsection (a), shall 
apply with respect to State elections made under paragraph (16) of 
section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as 
added by section 9812(a) of subtitle J of this title, during the 5-year 
period beginning on the 1st day of the 1st fiscal year quarter that 
begins one year after the date of the enactment of this Act.

                          Subtitle L--Medicare

SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-
URBAN STATES.
    (a) In General.--Section 1886(d)(3)(E) of the Social Security Act 
(42 U.S.C. 1395ww(d)(3)(E)) is amended--
        (1) in clause (i), in the first sentence, by striking ``or 
    (iii)'' and inserting ``, (iii), or (iv)''; and
        (2) by adding at the end the following new clause:
                ``(iv) Floor on area wage index for hospitals in all-
            urban states.--

                    ``(I) In general.--For discharges occurring on or 
                after October 1, 2021, the area wage index applicable 
                under this subparagraph to any hospital in an all-urban 
                State (as defined in subclause (IV)) may not be less 
                than the minimum area wage index for the fiscal year 
                for hospitals in that State, as established under 
                subclause (II).
                    ``(II) Minimum area wage index.--For purposes of 
                subclause (I), the Secretary shall establish a minimum 
                area wage index for a fiscal year for hospitals in each 
                all-urban State using the methodology described in 
                section 412.64(h)(4)(vi) of title 42, Code of Federal 
                Regulations, as in effect for fiscal year 2018.
                    ``(III) Waiving budget neutrality.--Pursuant to the 
                fifth sentence of clause (i), this clause shall not be 
                applied in a budget neutral manner.
                    ``(IV) All-urban state defined.--In this clause, 
                the term `all-urban State' means a State in which there 
                are no rural areas (as defined in paragraph (2)(D)) or 
                a State in which there are no hospitals classified as 
                rural under this section.''.

    (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the 
Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the 
fifth sentence--
        (1) by striking ``and the amendments'' and inserting ``, the 
    amendments''; and
        (2) by inserting ``, and the amendments made by section 9831(a) 
    of the American Rescue Plan Act of 2021'' after ``Care Act''.
SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY 
APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT TO AMBULANCE 
SERVICES FURNISHED DURING CERTAIN EMERGENCY PERIODS.
    (a) Waiver Authority.--Section 1135(b) of the Social Security Act 
(42 U.S.C. 1320b-5(b)) is amended--
        (1) in the first sentence--
            (A) in paragraph (7), by striking ``and'' at the end;
            (B) in paragraph (8), by striking the period at the end and 
        inserting ``; and''; and
            (C) by inserting after paragraph (8) the following new 
        paragraph:
        ``(9) any requirement under section 1861(s)(7) or section 
    1834(l) that an ambulance service include the transport of an 
    individual to the extent necessary to allow payment for ground 
    ambulance services furnished in response to a 911 call (or the 
    equivalent in areas without a 911 call system) in cases in which an 
    individual would have been transported to a destination permitted 
    under Medicare regulations (as described in section 410.40 to title 
    42, Code of Federal Regulations (or successor regulations)) but 
    such transport did not occur as a result of community-wide 
    emergency medical service (EMS) protocols due to the public health 
    emergency described in subsection (g)(1)(B).''; and
        (2) in the flush matter at the end, by adding at the end the 
    following: ``Ground ambulance services for which payment is made 
    pursuant to paragraph (9) shall be paid at the base rate that would 
    have been paid under the fee schedule established under 1834(l) 
    (excluding any mileage payment) if the individual had been so 
    transported and, with respect to ambulance services furnished by a 
    critical access hospital or an entity described in paragraph (8) of 
    such section, at the amount that otherwise would be paid under such 
    paragraph.''.
    (b) Emergency Period Exception.--Section 1135(g)(1)(B) of the 
Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the 
matter preceding clause (i), by striking ``subsection (b)(8)'' and 
inserting ``paragraphs (8) and (9) of subsection (b)''.
SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.
    In addition to amounts otherwise available, there is appropriated 
to the inspector general of the Department of Health and Human Services 
for fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $5,000,000, to remain available until expended, for 
oversight of activities supported with funds appropriated to the 
Department of Health and Human Services to prevent, prepare for, and 
respond to coronavirus 2019 or COVID-19, domestically or 
internationally.

     Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.
    (a) In General.--Title VI of the Social Security Act (42 U.S.C. 801 
et seq.) is amended by adding at the end the following:
    ``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.
    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated--
        ``(1) $219,800,000,000, to remain available through December 
    31, 2024, for making payments under this section to States, 
    territories, and Tribal governments to mitigate the fiscal effects 
    stemming from the public health emergency with respect to the 
    Coronavirus Disease (COVID-19); and
        ``(2) $50,000,000, to remain available until expended, for the 
    costs of the Secretary for administration of the funds established 
    under this title.
    ``(b) Authority to Make Payments.--
        ``(1) Payments to territories.--
            ``(A) In general.--The Secretary shall reserve 
        $4,500,000,000 of the amount appropriated under subsection 
        (a)(1) to make payments to the territories.
            ``(B) Allocation.--Of the amount reserved under 
        subparagraph (A)--
                ``(i) 50 percent of such amount shall be allocated by 
            the Secretary equally to each territory; and
                ``(ii) 50 percent of such amount shall be allocated by 
            the Secretary as an additional amount to each territory in 
            an amount which bears the same proportion to \1/2\ of the 
            total amount reserved under subparagraph (A) as the 
            population of the territory bears to the total population 
            of all such territories.
            ``(C) Payment.--The Secretary shall pay each territory the 
        total of the amounts allocated for the territory under 
        subparagraph (B) in accordance with paragraph (6).
        ``(2) Payments to tribal governments.--
            ``(A) In general.--The Secretary shall reserve 
        $20,000,000,000 of the amount appropriated under subsection 
        (a)(1) to make payments to Tribal governments.
            ``(B) Allocation.--Of the amount reserved under 
        subparagraph (A)--
                ``(i) $1,000,000,000 shall be allocated by the 
            Secretary equally among each of the Tribal governments; and
                ``(ii) $19,000,000,000 shall be allocated by the 
            Secretary to the Tribal governments in a manner determined 
            by the Secretary.
            ``(C) Payment.-- The Secretary shall pay each Tribal 
        government the total of the amounts allocated for the Tribal 
        government under subparagraph (B) in accordance with paragraph 
        (6).
        ``(3) Payments to each of the 50 states and the district of 
    columbia.--
            ``(A) In general.--The Secretary shall reserve 
        $195,300,000,000 of the amount appropriated under subsection 
        (a)(1) to make payments to each of the 50 States and the 
        District of Columbia.
            ``(B) Allocations.--Of the amount reserved under 
        subparagraph (A)--
                ``(i) $25,500,000,000 of such amount shall be allocated 
            by the Secretary equally among each of the 50 States and 
            the District of Columbia;
                ``(ii) an amount equal to $1,250,000,000 less the 
            amount allocated for the District of Columbia pursuant to 
            section 601(c)(6) shall be allocated by the Secretary as an 
            additional amount to the District of Columbia; and
                ``(iii) an amount equal to the remainder of the amount 
            reserved under subparagraph (A) after the application of 
            clauses (i) and (ii) of this subparagraph shall be 
            allocated by the Secretary as an additional amount to each 
            of the 50 States and the District of Columbia in an amount 
            which bears the same proportion to such remainder as the 
            average estimated number of seasonally-adjusted unemployed 
            individuals (as measured by the Bureau of Labor Statistics 
            Local Area Unemployment Statistics program) in the State or 
            District of Columbia over the 3-month period ending with 
            December 2020 bears to the average estimated number of 
            seasonally-adjusted unemployed individuals in all of the 50 
            States and the District of Columbia over the same period.
            ``(C) Payment.--
                ``(i) In general.--Subject to clause (ii), the 
            Secretary shall pay each of the 50 States and the District 
            of Columbia, from the amount reserved under subparagraph 
            (A), the total of the amounts allocated for the State and 
            District of Columbia under subparagraph (B) in accordance 
            with paragraph (6).
                ``(ii) Minimum payment requirement.--

                    ``(I) In general.--The sum of--

                        ``(aa) the total amounts allocated for 1 of the 
                    50 States or the District of Columbia under 
                    subparagraph (B) (as determined without regard to 
                    this clause); and
                        ``(bb) the amounts allocated under section 603 
                    to the State (for distribution by the State to 
                    nonentitlement units of local government in the 
                    State) and to metropolitan cities and counties in 
                    the State;

                shall not be less than the amount allocated to the 
                State or District of Columbia for fiscal year 2020 
                under section 601, including any amount paid directly 
                to a unit of local government in the State under such 
                section.
                    ``(II) Pro rata adjustment.--The Secretary shall 
                adjust on a pro rata basis the amount of the 
                allocations for each of the 50 States and the District 
                of Columbia determined under subparagraph (B)(iii) 
                (without regard to this clause) to the extent necessary 
                to comply with the requirement of subclause (I).

        ``(4) Pro rata adjustment authority.--The amounts otherwise 
    determined for allocation and payment under paragraphs (1), (2), 
    and (3) may be adjusted by the Secretary on a pro rata basis to the 
    extent necessary to ensure that all available funds are allocated 
    to States, territories, and Tribal governments in accordance with 
    the requirements specified in each such paragraph (as applicable).
        ``(5) Population data.--For purposes of determining allocations 
    for a territory under this section, the population of the territory 
    shall be determined based on the most recent data available from 
    the Bureau of the Census.
        ``(6) Timing.--
            ``(A) States and territories.--
                ``(i) In general.--To the extent practicable, subject 
            to clause (ii), with respect to each State and territory 
            allocated a payment under this subsection, the Secretary 
            shall make the payment required for the State or territory 
            not later than 60 days after the date on which the 
            certification required under subsection (d)(1) is provided 
            to the Secretary.
                ``(ii) Authority to split payment.--

                    ``(I) In general.--The Secretary shall have the 
                authority to withhold payment of up to 50 percent of 
                the amount allocated to each State and territory (other 
                than payment of the amount allocated under paragraph 
                (3)(B)(ii) to the District of Columbia) for a period of 
                up to 12 months from the date on which the State or 
                territory provides the certification required under 
                subsection (d)(1). The Secretary shall exercise such 
                authority with respect to a State or territory based on 
                the unemployment rate in the State or territory as of 
                such date.
                    ``(II) Payment of withheld amount.--Before paying 
                to a State or territory the remainder of an amount 
                allocated to the State or territory (subject to 
                subclause (III)) that has been withheld by the 
                Secretary under subclause (I), the Secretary shall 
                require the State or territory to submit a second 
                certification under subsection (d)(1), in addition to 
                such other information as the Secretary may require.
                    ``(III) Recovery of amounts subject to 
                recoupment.--If a State or territory is required under 
                subsection (e) to repay funds for failing to comply 
                with subsection (c), the Secretary may reduce the 
                amount otherwise payable to the State or territory 
                under subclause (II) by the amount that the State or 
                territory would otherwise be required to repay under 
                such subsection (e).

            ``(B) Tribal governments.--To the extent practicable, with 
        respect to each Tribal government for which an amount is 
        allocated under this subsection, the Secretary shall make the 
        payment required for the Tribal government not later than 60 
        days after the date of enactment of this section.
            ``(C) Initial payment to district of columbia.--The 
        Secretary shall pay the amount allocated under paragraph 
        (3)(B)(ii) to the District of Columbia not later than 15 days 
        after the date of enactment of this section.
    ``(c) Requirements.--
        ``(1) Use of funds.--Subject to paragraph (2), and except as 
    provided in paragraph (3), a State, territory, or Tribal government 
    shall only use the funds provided under a payment made under this 
    section, or transferred pursuant to section 603(c)(4), to cover 
    costs incurred by the State, territory, or Tribal government, by 
    December 31, 2024--
            ``(A) to respond to the public health emergency with 
        respect to the Coronavirus Disease 2019 (COVID-19) or its 
        negative economic impacts, including assistance to households, 
        small businesses, and nonprofits, or aid to impacted industries 
        such as tourism, travel, and hospitality;
            ``(B) to respond to workers performing essential work 
        during the COVID-19 public health emergency by providing 
        premium pay to eligible workers of the State, territory, or 
        Tribal government that are performing such essential work, or 
        by providing grants to eligible employers that have eligible 
        workers who perform essential work;
            ``(C) for the provision of government services to the 
        extent of the reduction in revenue of such State, territory, or 
        Tribal government due to the COVID-19 public health emergency 
        relative to revenues collected in the most recent full fiscal 
        year of the State, territory, or Tribal government prior to the 
        emergency; or
            ``(D) to make necessary investments in water, sewer, or 
        broadband infrastructure.
        ``(2) Further restriction on use of funds.--
            ``(A) In general.--A State or territory shall not use the 
        funds provided under this section or transferred pursuant to 
        section 603(c)(4) to either directly or indirectly offset a 
        reduction in the net tax revenue of such State or territory 
        resulting from a change in law, regulation, or administrative 
        interpretation during the covered period that reduces any tax 
        (by providing for a reduction in a rate, a rebate, a deduction, 
        a credit, or otherwise) or delays the imposition of any tax or 
        tax increase.
            ``(B) Pension funds.--No State or territory may use funds 
        made available under this section for deposit into any pension 
        fund.
        ``(3) Transfer authority.--A State, territory, or Tribal 
    government receiving a payment from funds made available under this 
    section may transfer funds to a private nonprofit organization (as 
    that term is defined in paragraph (17) of section 401 of the 
    McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a 
    Tribal organization (as that term is defined in section 4 of the 
    Indian Self-Determination and Education Assistance Act (25 U.S.C. 
    5304)), a public benefit corporation involved in the transportation 
    of passengers or cargo, or a special-purpose unit of State or local 
    government.
    ``(d) Certifications and Reports.--
        ``(1) In general.--In order for a State or territory to receive 
    a payment under this section, or a transfer of funds under section 
    603(c)(4), the State or territory shall provide the Secretary with 
    a certification, signed by an authorized officer of such State or 
    territory, that such State or territory requires the payment or 
    transfer to carry out the activities specified in subsection (c) of 
    this section and will use any payment under this section, or 
    transfer of funds under section 603(c)(4), in compliance with 
    subsection (c) of this section.
        ``(2) Reporting.--Any State, territory, or Tribal government 
    receiving a payment under this section shall provide to the 
    Secretary periodic reports providing a detailed accounting of--
            ``(A) the uses of funds by such State, territory, or Tribal 
        government, including, in the case of a State or a territory, 
        all modifications to the State's or territory's tax revenue 
        sources during the covered period; and
            ``(B) such other information as the Secretary may require 
        for the administration of this section.
    ``(e) Recoupment.--Any State, territory, or Tribal government that 
has failed to comply with subsection (c) shall be required to repay to 
the Secretary an amount equal to the amount of funds used in violation 
of such subsection, provided that, in the case of a violation of 
subsection (c)(2)(A), the amount the State or territory shall be 
required to repay shall be lesser of--
        ``(1) the amount of the applicable reduction to net tax revenue 
    attributable to such violation; and
        ``(2) the amount of funds received by such State or territory 
    pursuant to a payment made under this section or a transfer made 
    under section 603(c)(4).
    ``(f) Regulations.--The Secretary shall have the authority to issue 
such regulations as may be necessary or appropriate to carry out this 
section.
    ``(g) Definitions.--In this section:
        ``(1) Covered period.--The term `covered period' means, with 
    respect to a State, territory, or Tribal government, the period 
    that--
            ``(A) begins on March 3, 2021; and
            ``(B) ends on the last day of the fiscal year of such 
        State, territory, or Tribal government in which all funds 
        received by the State, territory, or Tribal government from a 
        payment made under this section or a transfer made under 
        section 603(c)(4) have been expended or returned to, or 
        recovered by, the Secretary.
        ``(2) Eligible workers.--The term `eligible workers' means 
    those workers needed to maintain continuity of operations of 
    essential critical infrastructure sectors and additional sectors as 
    each Governor of a State or territory, or each Tribal government, 
    may designate as critical to protect the health and well-being of 
    the residents of their State, territory, or Tribal government.
        ``(3) Premium pay.--The term `premium pay' means an amount of 
    up to $13 per hour that is paid to an eligible worker, in addition 
    to wages or remuneration the eligible worker otherwise receives, 
    for all work performed by the eligible worker during the COVID-19 
    public health emergency. Such amount may not exceed $25,000 with 
    respect to any single eligible worker.
        ``(4) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.
        ``(5) State.--The term `State' means each of the 50 States and 
    the District of Columbia.
        ``(6) Territory.--The term `territory' means the Commonwealth 
    of Puerto Rico, the United States Virgin Islands, Guam, the 
    Commonwealth of the Northern Mariana Islands, and American Samoa.
        ``(7) Tribal government.--The term `Tribal Government' means 
    the recognized governing body of any Indian or Alaska Native tribe, 
    band, nation, pueblo, village, community, component band, or 
    component reservation, individually identified (including 
    parenthetically) in the list published most recently as of the date 
    of enactment of this Act pursuant to section 104 of the Federally 
    Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
    ``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.
    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $130,200,000,000, to remain 
available through December 31, 2024, for making payments under this 
section to metropolitan cities, nonentitlement units of local 
government, and counties to mitigate the fiscal effects stemming from 
the public health emergency with respect to the Coronavirus Disease 
(COVID-19).
    ``(b) Authority to Make Payments.--
        ``(1) Metropolitan cities.--
            ``(A) In general.--Of the amount appropriated under 
        subsection (a), the Secretary shall reserve $45,570,000,000 to 
        make payments to metropolitan cities.
            ``(B) Allocation and payment.--From the amount reserved 
        under subparagraph (A), the Secretary shall allocate and, in 
        accordance with paragraph (7), pay to each metropolitan city an 
        amount determined for the metropolitan city consistent with the 
        formula under section 106(b) of the Housing and Community 
        Development Act of 1974 (42 U.S.C. 5306(b)), except that, in 
        applying such formula, the Secretary shall substitute `all 
        metropolitan cities' for `all metropolitan areas' each place it 
        appears.
        ``(2) Nonentitlement units of local government.--
            ``(A) In general.--Of the amount appropriated under 
        subsection (a), the Secretary shall reserve $19,530,000,000 to 
        make payments to States for distribution by the State to 
        nonentitlement units of local government in the State.
            ``(B) Allocation and payment.--From the amount reserved 
        under subparagraph (A), the Secretary shall allocate and, in 
        accordance with paragraph (7), pay to each State an amount 
        which bears the same proportion to such reserved amount as the 
        total population of all areas that are non-metropolitan cities 
        in the State bears to the total population of all areas that 
        are non-metropolitan cities in all such States.
            ``(C) Distribution to nonentitlement units of local 
        government.--
                ``(i) In general.--Not later than 30 days after a State 
            receives a payment under subparagraph (B), the State shall 
            distribute to each nonentitlement unit of local government 
            in the State an amount that bears the same proportion to 
            the amount of such payment as the population of the 
            nonentitlement unit of local government bears to the total 
            population of all the nonentitlement units of local 
            government in the State, subject to clause (iii).
                ``(ii) Distribution of funds.--

                    ``(I) Extension for distribution.--If an authorized 
                officer of a State required to make distributions under 
                clause (i) certifies in writing to the Secretary before 
                the end of the 30-day distribution period described in 
                such clause that it would constitute an excessive 
                administrative burden for the State to meet the terms 
                of such clause with respect to 1 or more such 
                distributions, the authorized officer may request, and 
                the Secretary shall grant, an extension of such period 
                of not more than 30 days to allow the State to make 
                such distributions in accordance with clause (i).
                    ``(II) Additional extensions.--

                        ``(aa) In general.--If a State has been granted 
                    an extension to the distribution period under 
                    subclause (I) but is unable to make all the 
                    distributions required under clause (i) before the 
                    end of such period as extended, an authorized 
                    officer of the State may request an additional 
                    extension of the distribution period of not more 
                    than 30 days. The Secretary may grant a request for 
                    an additional extension of such period only if--
                            ``(AA) the authorized officer making such 
                        request provides a written plan to the 
                        Secretary specifying, for each distribution for 
                        which an additional extension is requested, 
                        when the State expects to make such 
                        distribution and the actions the State has 
                        taken and will take in order to make all such 
                        distributions before the end of the 
                        distribution period (as extended under 
                        subclause (I) and this subclause); and
                            ``(BB) the Secretary determines that such 
                        plan is reasonably designed to distribute all 
                        such funds to nonentitlement units of local 
                        government by the end of the distribution 
                        period (as so extended).
                        ``(bb) Further additional extensions.--If a 
                    State granted an additional extension of the 
                    distribution period under item (aa) requires any 
                    further additional extensions of such period, the 
                    request only may be made and granted subject to the 
                    requirements specified in item (aa).
                ``(iii) Capped amount.--The total amount distributed to 
            a nonentitlement unit of local government under this 
            paragraph may not exceed the amount equal to 75 percent of 
            the most recent budget for the nonentitlement unit of local 
            government as of January 27, 2020.
                ``(iv) Return of excess amounts.--Any amounts not 
            distributed to a nonentitlement unit of local government as 
            a result of the application of clause (iii) shall be 
            returned to the Secretary.
            ``(D) Penalty for noncompliance.--If, by the end of the 
        120-day period that begins on the date a State receives a 
        payment from the amount allocated under subparagraph (B) or, if 
        later, the last day of the distribution period for the State 
        (as extended with respect to the State under subparagraph 
        (C)(ii)), such State has failed to make all the distributions 
        from such payment in accordance with the terms of subparagraph 
        (C) (including any extensions of the distribution period 
        granted in accordance with such subparagraph), an amount equal 
        to the amount of such payment that remains undistributed as of 
        such date shall be booked as a debt of such State owed to the 
        Federal Government, shall be paid back from the State's 
        allocation provided under section 602(b)(3)(B)(iii), and shall 
        be deposited into the general fund of the Treasury.
        ``(3) Counties.--
            ``(A) Amount.--From the amount appropriated under 
        subsection (a), the Secretary shall reserve and allocate 
        $65,100,000,000 of such amount to make payments directly to 
        counties in an amount which bears the same proportion to the 
        total amount reserved under this paragraph as the population of 
        each such county bears to the total population of all such 
        entities and shall pay such allocated amounts to such counties 
        in accordance with paragraph (7).
            ``(B) Special rules.--
                ``(i) Urban counties.--No county that is an `urban 
            county' (as defined in section 102 of the Housing and 
            Community Development Act of 1974 (42 U.S.C. 5302)) shall 
            receive less than the amount the county would otherwise 
            receive if the amount paid under this paragraph were 
            allocated to metropolitan cities and urban counties under 
            section 106(b) of the Housing and Community Development Act 
            of 1974 (42 U.S.C. 5306(b)).
                ``(ii) Counties that are not units of general local 
            government.--In the case of an amount to be paid to a 
            county that is not a unit of general local government, the 
            amount shall instead be paid to the State in which such 
            county is located, and such State shall distribute such 
            amount to each unit of general local government within such 
            county in an amount that bears the same proportion to the 
            amount to be paid to such county as the population of such 
            units of general local government bears to the total 
            population of such county.
                ``(iii) District of columbia.--For purposes of this 
            paragraph, the District of Columbia shall be considered to 
            consist of a single county that is a unit of general local 
            government.
        ``(4) Consolidated governments.--A unit of general local 
    government that has formed a consolidated government, or that is 
    geographically contained (in full or in part) within the boundaries 
    of another unit of general local government may receive a 
    distribution under each of paragraphs (1), (2), and (3), as 
    applicable, based on the respective formulas specified in such 
    paragraphs.
        ``(5) Pro rata adjustment authority.--The amounts otherwise 
    determined for allocation and payment under paragraphs (1), (2), 
    and (3) may be adjusted by the Secretary on a pro rata basis to the 
    extent necessary to ensure that all available funds are distributed 
    to metropolitan cities, counties, and States in accordance with the 
    requirements specified in each paragraph (as applicable) and the 
    certification requirement specified in subsection (d).
        ``(6) Population.--For purposes of determining allocations 
    under this section, the population of an entity shall be determined 
    based on the most recent data are available from the Bureau of the 
    Census or, if not available, from such other data as a State 
    determines appropriate.
        ``(7) Timing.--
            ``(A) First tranche amount.--To the extent practicable, 
        with respect to each metropolitan city for which an amount is 
        allocated under paragraph (1), each State for which an amount 
        is allocated under paragraph (2) for distribution to 
        nonentitlement units of local government, and each county for 
        which an amount is allocated under paragraph (3), the Secretary 
        shall pay from such allocation the First Tranche Amount for 
        such city, State, or county not later than 60 days after the 
        date of enactment of this section.
            ``(B) Second tranche amount.--The Secretary shall pay to 
        each metropolitan city for which an amount is allocated under 
        paragraph (1), each State for which an amount is allocated 
        under paragraph (2) for distribution to nonentitlement units of 
        local government, and each county for which an amount is 
        allocated under paragraph (3), the Second Tranche Amount for 
        such city, State, or county not earlier than 12 months after 
        the date on which the First Tranche Amount is paid to the city, 
        State, or county.
    ``(c) Requirements.--
        ``(1) Use of funds.--Subject to paragraph (2), and except as 
    provided in paragraphs (3) and (4), a metropolitan city, 
    nonentitlement unit of local government, or county shall only use 
    the funds provided under a payment made under this section to cover 
    costs incurred by the metropolitan city, nonentitlement unit of 
    local government, or county, by December 31, 2024--
            ``(A) to respond to the public health emergency with 
        respect to the Coronavirus Disease 2019 (COVID-19) or its 
        negative economic impacts, including assistance to households, 
        small businesses, and nonprofits, or aid to impacted industries 
        such as tourism, travel, and hospitality;
            ``(B) to respond to workers performing essential work 
        during the COVID-19 public health emergency by providing 
        premium pay to eligible workers of the metropolitan city, 
        nonentitlement unit of local government, or county that are 
        performing such essential work, or by providing grants to 
        eligible employers that have eligible workers who perform 
        essential work;
            ``(C) for the provision of government services to the 
        extent of the reduction in revenue of such metropolitan city, 
        nonentitlement unit of local government, or county due to the 
        COVID-19 public health emergency relative to revenues collected 
        in the most recent full fiscal year of the metropolitan city, 
        nonentitlement unit of local government, or county prior to the 
        emergency; or
            ``(D) to make necessary investments in water, sewer, or 
        broadband infrastructure.
        ``(2) Pension funds.--No metropolitan city, nonentitlement unit 
    of local government, or county may use funds made available under 
    this section for deposit into any pension fund.
        ``(3) Transfer authority.--A metropolitan city, nonentitlement 
    unit of local government, or county receiving a payment from funds 
    made available under this section may transfer funds to a private 
    nonprofit organization (as that term is defined in paragraph (17) 
    of section 401 of the McKinney-Vento Homeless Assistance Act (42 
    U.S.C. 11360(17)), a public benefit corporation involved in the 
    transportation of passengers or cargo, or a special-purpose unit of 
    State or local government.
        ``(4) Transfers to states.--Notwithstanding paragraph (1), a 
    metropolitan city, nonentitlement unit of local government, or 
    county receiving a payment from funds made available under this 
    section may transfer such funds to the State in which such entity 
    is located.
    ``(d) Reporting.--Any metropolitan city, nonentitlement unit of 
local government, or county receiving funds provided under a payment 
made under this section shall provide to the Secretary periodic reports 
providing a detailed accounting of the uses of such funds by such 
metropolitan city, nonentitlement unit of local government, or county 
and including such other information as the Secretary may require for 
the administration of this section.
    ``(e) Recoupment.--Any metropolitan city, nonentitlement unit of 
local government, or county that has failed to comply with subsection 
(c) shall be required to repay to the Secretary an amount equal to the 
amount of funds used in violation of such subsection.
    ``(f) Regulations.--The Secretary shall have the authority to issue 
such regulations as may be necessary or appropriate to carry out this 
section.
    ``(g) Definitions.--In this section:
        ``(1) County.--The term `county' means a county, parish, or 
    other equivalent county division (as defined by the Bureau of the 
    Census).
        ``(2) Eligible workers.--The term `eligible workers' means 
    those workers needed to maintain continuity of operations of 
    essential critical infrastructure sectors and additional sectors as 
    each chief executive officer of a metropolitan city, nonentitlement 
    unit of local government, or county may designate as critical to 
    protect the health and well-being of the residents of their 
    metropolitan city, nonentitlement unit of local government, or 
    county.
        ``(3) First tranche amount.--The term `First Tranche Amount' 
    means, with respect to each metropolitan city for which an amount 
    is allocated under subsection (b)(1), each State for which an 
    amount is allocated under subsection (b)(2) for distribution to 
    nonentitlement units of local government, and each county for which 
    an amount is allocated under subsection (b)(3), 50 percent of the 
    amount so allocated to such metropolitan city, State, or county (as 
    applicable).
        ``(4) Metropolitan city.--The term `metropolitan city' has the 
    meaning given that term in section 102(a)(4) of the Housing and 
    Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) and 
    includes cities that relinquish or defer their status as a 
    metropolitan city for purposes of receiving allocations under 
    section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
        ``(5) Nonentitlement unit of local government.--The term 
    `nonentitlement unit of local government' means a `city', as that 
    term is defined in section 102(a)(5) of the Housing and Community 
    Development Act of 1974 (42 U.S.C. 5302(a)(5))), that is not a 
    metropolitan city.
        ``(6) Premium pay.--The term `premium pay' has the meaning 
    given such term in section 602(g).
        ``(7) Second tranche amount.--The term `Second Tranche Amount' 
    means, with respect to each metropolitan city for which an amount 
    is allocated under subsection (b)(1), each State for which an 
    amount is allocated under subsection (b)(2) for distribution to 
    nonentitlement units of local government, and each county for which 
    an amount is allocated under subsection (b)(3), an amount not to 
    exceed 50 percent of the amount so allocated to such metropolitan 
    city, State, or county (as applicable).
        ``(8) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.
        ``(9) State.--The term `State' means each of the 50 States, the 
    District of Columbia, the Commonwealth of Puerto Rico, the United 
    States Virgin Islands, Guam, the Commonwealth of the Northern 
    Mariana Islands, and American Samoa.
        ``(10) Unit of general local government.--The term `unit of 
    general local government' has the meaning given that term in 
    section 102(a)(1) of the Housing and Community Development Act of 
    1974 (42 U.S.C. 5302(a)(1)).
    ``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.
    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $10,000,000,000, to remain 
available until expended, for making payments to States, territories, 
and Tribal governments to carry out critical capital projects directly 
enabling work, education, and health monitoring, including remote 
options, in response to the public health emergency with respect to the 
Coronavirus Disease (COVID-19).
    ``(b) Payments.--
        ``(1) Minimum amounts.--From the amount appropriated under 
    subsection (a)--
            ``(A) the Secretary shall pay $100,000,000 to each State;
            ``(B) the Secretary shall pay $100,000,000 of such amount 
        in equal shares to the United States Virgin Islands, Guam, 
        American Samoa, the Commonwealth of the Northern Mariana 
        Islands, the Republic of the Marshall Islands, the Federated 
        States of Micronesia, and the Republic of Palau; and
            ``(C) the Secretary shall pay $100,000,000 of such amount 
        in equal shares to Tribal governments and the State of Hawaii 
        (in addition to the amount paid to the State of Hawaii under 
        subparagraph (A)), of which--
                ``(i) not less than $50,000 shall be paid to each 
            Tribal government; and
                ``(ii) not less than $50,000, and not more than 
            $200,000, shall be paid to the State of Hawaii for the 
            exclusive use of the Department of Hawaiian Home Lands and 
            the Native Hawaiian Education Programs to assist Native 
            Hawaiians in accordance with this section.
        ``(2) Remaining amounts.--
            ``(A) In general.--From the amount of the appropriation 
        under subsection (a) that remains after the application of 
        paragraph (1), the Secretary shall make payments to States 
        based on population such that--
                ``(i) 50 percent of such amount shall be allocated 
            among the States based on the proportion that the 
            population of each State bears to the population of all 
            States;
                ``(ii) 25 percent of such amount shall be allocated 
            among the States based on the proportion that the number of 
            individuals living in rural areas in each State bears to 
            the number of individuals living in rural areas in all 
            States; and
                ``(iii) 25 percent of such amount shall be allocated 
            among the States based on the proportion that the number of 
            individuals with a household income that is below 150 
            percent of the poverty line applicable to a family of the 
            size involved in each State bears to the number of such 
            individuals in all States.
            ``(B) Data.--In determining the allocations to be made to 
        each State under subparagraph (A), the Secretary of the 
        Treasury shall use the most recent data available from the 
        Bureau of the Census.
    ``(c) Timing.--The Secretary shall establish a process of applying 
for grants to access funding made available under section (b) not later 
than 60 days after enactment of this section.
    ``(d) Definitions.--In this section:
        ``(1) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.
        ``(2) State.--The term `State' means each of the 50 States, the 
    District of Columbia, and Puerto Rico.
        ``(3) Tribal government.--The term `Tribal government' has the 
    meaning given such term in section 602(g).
    ``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.
    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $2,000,000,000 to remain available 
until September 30, 2023, with amounts to be obligated for each of 
fiscal years 2022 and 2023 in accordance with subsection (b), for 
making payments under this section to eligible revenue sharing counties 
and eligible Tribal governments.
    ``(b) Authority to Make Payments.--
        ``(1) Payments to eligible revenue sharing counties.--For each 
    of fiscal years 2022 and 2023, the Secretary shall reserve 
    $750,000,000 of the total amount appropriated under subsection (a) 
    to allocate and pay to each eligible revenue sharing county in 
    amounts that are determined by the Secretary taking into account 
    economic conditions of each eligible revenue sharing county, using 
    measurements of poverty rates, household income, land values, and 
    unemployment rates as well as other economic indicators, over the 
    20-year period ending with September 30, 2021.
        ``(2) Payments to eligible tribal governments.--For each of 
    fiscal years 2022 and 2023, the Secretary shall reserve 
    $250,000,000 of the total amount appropriated under subsection (a) 
    to allocate and pay to eligible Tribal governments in amounts that 
    are determined by the Secretary taking into account economic 
    conditions of each eligible Tribe.
    ``(c) Use of Payments.--An eligible revenue sharing county or an 
eligible Tribal government may use funds provided under a payment made 
under this section for any governmental purpose other than a lobbying 
activity.
    ``(d) Reporting Requirement.--Any eligible revenue sharing county 
receiving a payment under this section shall provide to the Secretary 
periodic reports providing a detailed accounting of the uses of fund by 
such eligible revenue sharing county and such other information as the 
Secretary may require for the administration of this section.
    ``(e) Recoupment.--Any eligible revenue sharing county that has 
failed to submit a report required under subsection (d) or failed to 
comply with subsection (c), shall be required to repay to the Secretary 
an amount equal to--
        ``(1) in the case of a failure to comply with subsection (c), 
    the amount of funds used in violation of such subsection; and
        ``(2) in the case of a failure to submit a report required 
    under subsection (d), such amount as the Secretary determines 
    appropriate, but not to exceed 5 percent of the amount paid to the 
    eligible revenue sharing county under this section for all fiscal 
    years.
    ``(f) Definitions.--In this section:
        ``(1) Eligible revenue sharing county.--The term `eligible 
    revenue sharing county' means--
            ``(A) a county, parish, or borough--
                ``(i) that is independent of any other unit of local 
            government; and
                ``(ii) that, as determined by the Secretary, is the 
            principal provider of government services for the area 
            within its jurisdiction; and
                ``(iii) for which, as determined by the Secretary, 
            there is a negative revenue impact due to implementation of 
            a Federal program or changes to such program; and
            ``(B) the District of Columbia, the Commonwealth of Puerto 
        Rico, Guam, and the United States Virgin Islands.
        ``(2) Eligible tribal government.--The term `eligible Tribal 
    government' means the recognized governing body of an eligible 
    Tribe.
        ``(3) Eligible tribe.--The term `eligible Tribe' means any 
    Indian or Alaska Native tribe, band, nation, pueblo, village, 
    community, component band, or component reservation, individually 
    identified (including parenthetically) in the list published most 
    recently as of the date of enactment of this section pursuant to 
    section 104 of the Federally Recognized Indian Tribe List Act of 
    1994 (25 U.S.C. 5131).
        ``(4) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.''.
    (b) Conforming Amendment.--The heading for title VI of the Social 
Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND'' 
and inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS 
FUNDS''.

                      Subtitle N--Other Provisions

SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.
    Part A of title XI of the Social Security Act (42 U.S.C. 1301 et 
seq.) is amended by adding at the end the following:
``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.
    ``(a) Funding.--In addition to amounts otherwise available, there 
is appropriated to the Secretary, for fiscal year 2021, out of any 
monies in the Treasury not otherwise appropriated, $8,500,000,000 for 
purposes of making payments to eligible health care providers for 
health care related expenses and lost revenues that are attributable to 
COVID-19. Amounts appropriated under the preceding sentence shall 
remain available until expended.
    ``(b) Application Requirement.--To be eligible for a payment under 
this section, an eligible health care provider shall submit to the 
Secretary an application in such form and manner as the Secretary shall 
prescribe. Such application shall contain the following:
        ``(1) A statement justifying the need of the provider for the 
    payment, including documentation of the health care related 
    expenses attributable to COVID-19 and lost revenues attributable to 
    COVID-19.
        ``(2) The tax identification number of the provider.
        ``(3) Such assurances as the Secretary determines appropriate 
    that the eligible health care provider will maintain and make 
    available such documentation and submit such reports (at such time, 
    in such form, and containing such information as the Secretary 
    shall prescribe) as the Secretary determines is necessary to ensure 
    compliance with any conditions imposed by the Secretary under this 
    section.
        ``(4) Any other information determined appropriate by the 
    Secretary.
    ``(c) Limitation.--Payments made to an eligible health care 
provider under this section may not be used to reimburse any expense or 
loss that--
        ``(1) has been reimbursed from another source; or
        ``(2) another source is obligated to reimburse.
    ``(d) Application of Requirements, Rules, and Procedures.--The 
Secretary shall apply any requirements, rules, or procedures as the 
Secretary deems appropriate for the efficient execution of this 
section.
    ``(e) Definitions.--In this section:
        ``(1) Eligible health care provider.--The term `eligible health 
    care provider' means--
            ``(A) a provider of services (as defined in section 
        1861(u)) or a supplier (as defined in section 1861(d)) that--
                ``(i) is enrolled in the Medicare program under title 
            XVIII under section 1866(j) (including temporarily enrolled 
            during the emergency period described in section 
            1135(g)(1)(B) for such period);
                ``(ii) provides diagnoses, testing, or care for 
            individuals with possible or actual cases of COVID-19; and
                ``(iii) is a rural provider or supplier; or
            ``(B) a provider or supplier that--
                ``(i) is enrolled with a State Medicaid plan under 
            title XIX (or a waiver of such plan) in accordance with 
            subsections (a)(77) and (kk) of section 1902 (including 
            enrolled pursuant to section 1902(a)(78) or section 
            1932(d)(6)) or enrolled with a State child health plan 
            under title XXI (or a waiver of such plan) in accordance 
            with subparagraph (G) of section 2107(e)(1) (including 
            enrolled pursuant to subparagraph (D) or (Q) of such 
            section);
                ``(ii) provides diagnoses, testing, or care for 
            individuals with possible or actual cases of COVID-19; and
                ``(iii) is a rural provider or supplier.
        ``(2) Health care related expenses attributable to covid-19.--
    The term `health care related expenses attributable to COVID-19' 
    means health care related expenses to prevent, prepare for, and 
    respond to COVID-19, including the building or construction of a 
    temporary structure, the leasing of a property, the purchase of 
    medical supplies and equipment, including personal protective 
    equipment and testing supplies, providing for increased workforce 
    and training (including maintaining staff, obtaining additional 
    staff, or both), the operation of an emergency operation center, 
    retrofitting a facility, providing for surge capacity, and other 
    expenses determined appropriate by the Secretary.
        ``(3) Lost revenue attributable to covid-19.--The term `lost 
    revenue attributable to COVID-19' has the meaning given that term 
    in the Frequently Asked Questions guidance released by the 
    Department of Health and Human Services in June 2020, including the 
    difference between such provider's budgeted and actual revenue if 
    such budget had been established and approved prior to March 27, 
    2020.
        ``(4) Payment.-- The term `payment' includes, as determined 
    appropriate by the Secretary, a pre-payment, a prospective payment, 
    a retrospective payment, or a payment through a grant or other 
    mechanism.
        ``(5) Rural provider or supplier.--The term `rural provider or 
    supplier' means--
            ``(A) a--
                ``(i) provider or supplier located in a rural area (as 
            defined in section 1886(d)(2)(D)); or
                ``(ii) provider treated as located in a rural area 
            pursuant to section 1886(d)(8)(E);
            ``(B) a provider or supplier located in any other area that 
        serves rural patients (as defined by the Secretary), which may 
        include, but is not required to include, a metropolitan 
        statistical area with a population of less than 500,000 
        (determined based on the most recently available data);
            ``(C) a rural health clinic (as defined in section 
        1861(aa)(2));
            ``(D) a provider or supplier that furnishes home health, 
        hospice, or long-term services and supports in an individual's 
        home located in a rural area (as defined in section 
        1886(d)(2)(D)); or
            ``(E) any other rural provider or supplier (as defined by 
        the Secretary).''.
SEC. 9912. EXTENSION OF CUSTOMS USER FEES.
    (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
        (1) in subparagraph (A), by striking ``October 21, 2029'' and 
    inserting ``September 30, 2030''; and
        (2) in subparagraph (B)(i), by striking ``October 21, 2029'' 
    and inserting ``September 30, 2030''.
    (b) Rate for Merchandise Processing Fees.--Section 503 of the 
United States-Korea Free Trade Agreement Implementation Act (Public Law 
112-41; 19 U.S.C. 3805 note) is amended by striking ``October 21, 
2029'' and inserting ``September 30, 2030''.

                TITLE X--COMMITTEE ON FOREIGN RELATIONS

SEC. 10001. DEPARTMENT OF STATE OPERATIONS.
    In addition to amounts otherwise available, there is authorized and 
appropriated to the Secretary of State for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $204,000,000, to 
remain available until September 30, 2022, for necessary expenses of 
the Department of State to carry out the authorities, functions, 
duties, and responsibilities in the conduct of the foreign affairs of 
the United States, to prevent, prepare for, and respond to coronavirus 
domestically or internationally, which shall include maintaining 
Department of State operations.
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT 
OPERATIONS.
    In addition to amounts otherwise available, there is authorized and 
appropriated to the Administrator of the United States Agency for 
International Development for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $41,000,000, to remain available 
until September 30, 2022, to carry out the provisions of section 667 of 
the Foreign Assistance Act of 1961 (22 U.S.C. 2427) for necessary 
expenses of the United States Agency for International Development to 
prevent, prepare for, and respond to coronavirus domestically or 
internationally, and for other operations and maintenance requirements 
related to coronavirus.
SEC. 10003. GLOBAL RESPONSE.
    (a) In General.--In addition to amounts otherwise available, there 
is authorized and appropriated to the Secretary of State for fiscal 
year 2021, out of any money in the Treasury not otherwise appropriated, 
$8,675,000,000, to remain available until September 30, 2022, for 
necessary expenses to carry out the provisions of section 531 of 
chapter 4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C. 
2346) as health programs to prevent, prepare for, and respond to 
coronavirus, which shall include recovery from the impacts of such 
virus and shall be allocated as follows--
        (1) $905,000,000 to be made available to the United States 
    Agency for International Development for global health activities 
    to prevent, prepare for, and respond to coronavirus, which shall 
    include a contribution to a multilateral vaccine development 
    partnership to support epidemic preparedness;
        (2) $3,750,000,000 to be made available to the Department of 
    State to support programs for the prevention, treatment, and 
    control of HIV/AIDS in order to prevent, prepare for, and respond 
    to coronavirus, including to mitigate the impact on such programs 
    from coronavirus and support recovery from the impacts of the 
    coronavirus, of which not less than $3,500,000,000 shall be for a 
    United States contribution to the Global Fund to Fight AIDS, 
    Tuberculosis and Malaria;
        (3) $3,090,000,000 to be made available to the United States 
    Agency for International Development to prevent, prepare for, and 
    respond to coronavirus, which shall include support for 
    international disaster relief, rehabilitation, and reconstruction, 
    for health activities, and to meet emergency food security needs; 
    and
        (4) $930,000,000 to be made available to prevent, prepare for, 
    and respond to coronavirus, which shall include activities to 
    address economic and stabilization requirements resulting from such 
    virus.
    (b) Waiver of Limitation.--Any contribution to the Global Fund to 
Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2) 
shall be made available notwithstanding section 202(d)(4)(A)(i) of the 
United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria 
Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall 
not be considered a contribution for the purpose of applying such 
section 202(d)(4)(A)(i).
SEC. 10004. HUMANITARIAN RESPONSE.
    (a) In General.--In addition to amounts otherwise available, there 
is authorized and appropriated to the Secretary of State for fiscal 
year 2021, out of any money in the Treasury not otherwise appropriated, 
$500,000,000, to remain available until September 30, 2022, to carry 
out the provisions of section 2(a) and (b) of the Migration and Refugee 
Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare 
for, and respond to coronavirus.
    (b) Use of Funds.--Funds appropriated pursuant to this section 
shall not be made available for the costs of resettling refugees in the 
United States.
SEC. 10005. MULTILATERAL ASSISTANCE.
    In addition to amounts otherwise available, there is authorized and 
appropriated to the Secretary of State for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $580,000,000, to 
remain available until September 30, 2022, to carry out the provisions 
of section 301(a) of the Foreign Assistance Act of 1961 (22 U.S.C. 
2221(a)) to prevent, prepare for, and respond to coronavirus, which 
shall include support for the priorities and objectives of the United 
Nations Global Humanitarian Response Plan COVID-19 through voluntary 
contributions to international organizations and programs administered 
by such organizations.

                 TITLE XI--COMMITTEE ON INDIAN AFFAIRS

SEC. 11001. INDIAN HEALTH SERVICE.
    (a) In addition to amounts otherwise available, there is 
appropriated to the Secretary of Health and Human Services (in this 
section referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $6,094,000,000, 
to remain available until expended, of which--
        (1) $5,484,000,000 shall be for carrying out the Act of August 
    5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as the 
    Transfer Act), the Indian Self-Determination and Education 
    Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care 
    Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III of 
    the Public Health Service Act (42 U.S.C. 201 et seq. and 241 et 
    seq.) with respect to the Indian Health Service, of which--
            (A) $2,000,000,000 shall be for lost reimbursements, in 
        accordance with section 207 of the Indian Health Care 
        Improvement Act (25 U.S.C. 1621f);
            (B) $500,000,000 shall be for the provision of additional 
        health care services, services provided through the Purchased/
        Referred Care program, and other related activities;
            (C) $140,000,000 shall be for information technology, 
        telehealth infrastructure, and the Indian Health Service 
        electronic health records system;
            (D) $84,000,000 shall be for maintaining operations of the 
        Urban Indian health program, which shall be in addition to 
        other amounts made available under this subsection for Urban 
        Indian organizations (as defined in section 4 of the Indian 
        Health Care Improvement Act (25 U.S.C. 1603));
            (E) $600,000,000 shall be for necessary expenses to plan, 
        prepare for, promote, distribute, administer, and track COVID-
        19 vaccines, for the purposes described in subparagraphs (F) 
        and (G), and for other vaccine-related activities;
            (F) $1,500,000,000 shall be for necessary expenses to 
        detect, diagnose, trace, and monitor COVID-19 infections, 
        activities necessary to mitigate the spread of COVID-19, 
        supplies necessary for such activities, for the purposes 
        described in subparagraphs (E) and (G), and for other related 
        activities;
            (G) $240,000,000 shall be for necessary expenses to 
        establish, expand, and sustain a public health workforce to 
        prevent, prepare for, and respond to COVID-19, other public 
        health workforce-related activities, for the purposes described 
        in subparagraphs (E) and (F), and for other related activities; 
        and
            (H) $420,000,000 shall be for necessary expenses related to 
        mental health and substance use prevention and treatment 
        services, for the purposes described in subparagraph (C) and 
        paragraph (2) as related to mental health and substance use 
        prevention and treatment services, and for other related 
        activities;
        (2) $600,000,000 shall be for the lease, purchase, 
    construction, alteration, renovation, or equipping of health 
    facilities to respond to COVID-19, and for maintenance and 
    improvement projects necessary to respond to COVID-19 under section 
    7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 5301 et 
    seq.), the Indian Health Care Improvement Act (25 U.S.C. 1601 et 
    seq.), and titles II and III of the Public Health Service Act (42 
    U.S.C. 202 et seq.) with respect to the Indian Health Service; and
        (3) $10,000,000 shall be for carrying out section 7 of the Act 
    of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to 
    potable water delivery.
    (b) Funds appropriated by subsection (a) shall be made available to 
restore amounts, either directly or through reimbursement, for 
obligations for the purposes specified in this section that were 
incurred to prevent, prepare for, and respond to COVID-19 during the 
period beginning on the date on which the public health emergency was 
declared by the Secretary on January 31, 2020, pursuant to section 319 
of the Public Health Service Act (42 U.S.C. 247d) with respect to 
COVID-19 and ending on the date of the enactment of this Act.
    (c) Funds made available under subsection (a) to Tribes and Tribal 
organizations under the Indian Self-Determination and Education 
Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-
time basis. Such non-recurring funds shall not be part of the amount 
required by section 106 of the Indian Self-Determination and Education 
Assistance Act (25 U.S.C. 5325), and such funds shall only be used for 
the purposes identified in this section.
SEC. 11002. BUREAU OF INDIAN AFFAIRS.
    (a) In General.--In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $900,000,000 to remain available 
until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
        (1) $100,000,000 shall be for Tribal housing improvement;
        (2) $772,500,000 shall be for Tribal government services, 
    public safety and justice, social services, child welfare 
    assistance, and for other related expenses;
        (3) $7,500,000 shall be for related Federal administrative 
    costs and oversight; and
        (4) $20,000,000 shall be to provide and deliver potable water.
    (b) Exclusions From Calculation.--Funds appropriated under 
subsection (a) shall be excluded from the calculation of funds received 
by those Tribal governments that participate in the ``Small and 
Needy''' program.
    (c) One-time Basis Funds.--Funds made available under subsection 
(a) to Tribes and Tribal organizations under the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5301 et seq.) 
shall be available on a one-time basis. Such non-recurring funds shall 
not be part of the amount required by section 106 of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5325), and such 
funds shall only be used for the purposes identified in this section.
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR 
NATIVE AMERICANS.
    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Housing and Urban Development 
(in this section referred to as the ``Secretary'') for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$750,000,000, to remain available until September 30, 2025, to prevent, 
prepare for, and respond to coronavirus, for activities and assistance 
authorized under title I of the Native American Housing Assistance and 
Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), 
under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section 
106(a)(1) of the Housing and Community Development Act of 1974 with 
respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made 
available as follows:
        (1) Housing block grants.--$455,000,000 shall be available for 
    the Native American Housing Block Grants and Native Hawaiian 
    Housing Block Grant programs, as authorized under titles I and VIII 
    of NAHASDA, subject to the following terms and conditions:
            (A) Formula.--Of the amounts made available under this 
        paragraph, $450,000,000 shall be for grants under title I of 
        NAHASDA and shall be distributed according to the same funding 
        formula used in fiscal year 2021.
            (B) Native hawaiians.--Of the amounts made available under 
        this paragraph, $5,000,000 shall be for grants under title VIII 
        of NAHASDA.
            (C) Use.--Amounts made available under this paragraph shall 
        be used by recipients to prevent, prepare for, and respond to 
        coronavirus, including to maintain normal operations and fund 
        eligible affordable housing activities under NAHASDA during the 
        period that the program is impacted by coronavirus. In 
        addition, amounts made available under subparagraph (B) may be 
        used to provide rental assistance to eligible Native Hawaiian 
        families both on and off the Hawaiian Home Lands.
            (D) Timing of obligations.--Amounts made available under 
        this paragraph shall be used, as necessary, to cover or 
        reimburse allowable costs to prevent, prepare for, and respond 
        to coronavirus that are incurred by a recipient, including for 
        costs incurred after January 21, 2020.
            (E) Waivers or alternative requirements.--The Secretary may 
        waive or specify alternative requirements for any provision of 
        NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable to 
        the Native American Housing Block Grants or Native Hawaiian 
        Housing Block Grant program other than requirements related to 
        fair housing, nondiscrimination, labor standards, and the 
        environment, upon a finding that the waiver or alternative 
        requirement is necessary to expedite or facilitate the use of 
        amounts made available under this paragraph.
            (F) Unobligated amounts.--Amounts made available under this 
        paragraph which are not accepted, are voluntarily returned, or 
        otherwise recaptured for any reason shall be used to fund 
        grants under paragraph (2).
        (2) Indian community development block grants.--$280,000,000 
    shall be available for grants under title I of the Housing and 
    Community Development Act of 1974, subject to the following terms 
    and conditions:
            (A) Use.--Amounts made available under this paragraph shall 
        be used for emergencies that constitute imminent threats to 
        health and safety and are designed to prevent, prepare for, and 
        respond to coronavirus.
            (B) Planning.--Not to exceed 20 percent of any grant made 
        with funds made available under this paragraph shall be 
        expended for planning and management development and 
        administration.
            (C) Timing of obligations.--Amounts made available under 
        this paragraph shall be used, as necessary, to cover or 
        reimburse allowable costs to prevent, prepare for, and respond 
        to coronavirus incurred by a recipient, including for costs 
        incurred after January 21, 2020.
            (D) Inapplicability of public services cap.--Indian tribes 
        may use up to 100 percent of any grant from amounts made 
        available under this paragraph for public services activities 
        to prevent, prepare for, and respond to coronavirus.
            (E) Waivers or alternative requirements.--The Secretary may 
        waive or specify alternative requirements for any provision of 
        title I of the Housing and Community Development Act of 1974 
        (42 U.S.C. 5301 et seq.) or regulation applicable to the Indian 
        Community Development Block Grant program other than 
        requirements related to fair housing, nondiscrimination, labor 
        standards, and the environment, upon a finding that the waiver 
        or alternative requirement is necessary to expedite or 
        facilitate the use of amounts made available under this 
        paragraph.
        (3) Technical assistance.--$10,000,000 shall be used to make 
    new awards or increase prior awards to existing technical 
    assistance providers to provide an immediate increase in training 
    and technical assistance to Indian tribes, Indian housing 
    authorities, tribally designated housing entities, and recipients 
    under title VIII of NAHASDA for activities under this section.
        (4) Other costs.--$5,000,000 shall be used for the 
    administrative costs to oversee and administer the implementation 
    of this section, and pay for associated information technology, 
    financial reporting, and other costs.
SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND 
MAINTENANCE OF NATIVE AMERICAN LANGUAGES.
    (a) Section 816 of the Native American Programs Act of 1974 (42 
U.S.C. 2992d) is amended by adding at the end the following:
    ``(f) In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $20,000,000 to remain available until expended, 
to carry out section 803C(g) of this Act.''.
    (b) Section 803C of the Native American Programs Act of 1974 (42 
U.S.C. 2991b-3) is amended by adding at the end the following:
    ``(g) Emergency Grants for Native American Language Preservation 
and Maintenance.--Not later than 180 days after the effective date of 
this subsection, the Secretary shall award grants to entities eligible 
to receive assistance under subsection (a)(1) to ensure the survival 
and continuing vitality of Native American languages during and after 
the public health emergency declared by the Secretary pursuant to 
section 319 of the Public Health Service Act (42 U.S.C. 247d) with 
respect to the COVID-19 pandemic.''.
SEC. 11005. BUREAU OF INDIAN EDUCATION.
    In addition to amounts otherwise available, there is appropriated 
to the Bureau of Indian Education for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $850,000,000, to 
remain available until expended, to be allocated by the Director of the 
Bureau of Indian Education not more than 45 calendar days after the 
date of enactment of this Act, for programs or activities operated or 
funded by the Bureau of Indian Education, for Bureau-funded schools (as 
defined in section 1141(3) of the Education Amendments of 1978 (25 
U.S.C. 2021(3)), and for Tribal Colleges or Universities (as defined in 
section 316(b)(3) of the Higher Education Act of 1965 (20 U.S.C. 
1059c(b)(3))).
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE 
EDUCATION.
    In addition to amounts otherwise available, there is appropriated 
to the Department of Education for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $190,000,000, to remain 
available until expended, for awards, which shall be determined by the 
Secretary of Education not more than 180 calendar days after the date 
of enactment of this Act, of which--
        (1) $20,000,000 shall be for awards for Tribal education 
    agencies for activities authorized under section 6121(c) of the 
    Elementary and Secondary Education Act of 1965 (20 U.S.C. 7441(c));
        (2) $85,000,000 shall be for awards to entities eligible to 
    receive grants under section 6205(a)(1) of the Elementary and 
    Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for 
    activities authorized under section 6205(a)(3) of the Elementary 
    and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
        (3) $85,000,000 shall be for awards to entities eligible to 
    receive grants under section 6304(a)(1) of the Elementary and 
    Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for 
    activities authorized under section 6304(a)(2-3) of the Elementary 
    and Secondary Education Act of 1965 (20 U.S.C. 7544(a)(2-3)) and 
    other related activities.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.`