In the Senate of the United States, 

March 6 (legislative day, March 5), 2021. 

Resolved, That the bill from the House of Representatives (H.R. 1319) entitled ‘‘An Act to provide for reconciliation pursuant to title II of S. Con. Res. 5.’’, do pass with 

the following 

AMENDMENT: 

Strike all after the first word and insert the following: 

1 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘American Rescue Plan 

3 Act of 2021’’. 

4 SEC. 2. TABLE OF CONTENTS. 

5 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. 
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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. 
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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. 
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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. 
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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. 
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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. 
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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. 
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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. 
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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. 
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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. 

1 TITLE I—COMMITTEE ON AGRI2 CULTURE, NUTRITION, AND 

3 FORESTRY 

4 Subtitle A—Agriculture 

5 SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PAN6 DEMIC RESPONSE. 

7 (a) APPROPRIATION.—In addition to amounts other8 wise available, there is appropriated to the Secretary of Ag9 riculture for fiscal year 2021, out of any money in the 

10 Treasury not otherwise appropriated, $4,000,000,000, to re11 main available until expended, to carry out this section. 

12 (b) USE OF FUNDS.—The Secretary of Agriculture 

13 shall use the amounts made available pursuant to sub14 section (a)— 

15 (1) to purchase food and agricultural commod16 ities; 

17 (2) to purchase and distribute agricultural com18 modities (including fresh produce, dairy, seafood, 

19 eggs, and meat) to individuals in need, including 

20 through delivery to nonprofit organizations and 

21 through restaurants and other food related entities, as 
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1 determined by the Secretary, that may receive, store, 

2 process, and distribute food items; 

3 (3) to make grants and loans for small or 

4 midsized food processors or distributors, seafood proc5 essing facilities and processing vessels, farmers mar6 kets, producers, or other organizations to respond to 

7 COVID–19, including for measures to protect workers 

8 against COVID–19; and 

9 (4) to make loans and grants and provide other 

10 assistance to maintain and improve food and agricul11 tural supply chain resiliency. 

12 (c) ANIMAL HEALTH.— 

13 (1) COVID–19 ANIMAL SURVEILLANCE.—The 

14 Secretary of Agriculture shall conduct monitoring 

15 and surveillance of susceptible animals for incidence 

16 of SARS–CoV–2. 

17 (2) FUNDING.—Out of the amounts made avail18 able under subsection (a), the Secretary shall use 

19 $300,000,000 to carry out this subsection. 

20 (d) OVERTIME FEES.— 

21 (1) SMALL ESTABLISHMENT; VERY SMALL ESTAB22 LISHMENT DEFINITIONS.—The terms ‘‘small establish23 ment’’ and ‘‘very small establishment’’ have the mean24 ing given those terms in the final rule entitled 

25 ‘‘Pathogen Reduction; Hazard Analysis and Critical 
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1 Control Point (HACCP) Systems’’ published in the 

2 Federal Register on July 25, 1996 (61 Fed. Reg. 

3 38806). 

4 (2) OVERTIME INSPECTION COST REDUCTION.— 

5 Notwithstanding section 10703 of the Farm Security 

6 and Rural Investment Act of 2002 (7 U.S.C. 2219a), 

7 the Act of June 5, 1948 (21 U.S.C. 695), section 25 

8 of the Poultry Products Inspection Act (21 U.S.C. 

9 468), and section 24 of the Egg Products Inspection 

10 Act (21 U.S.C. 1053), and any regulations promul11 gated by the Department of Agriculture implementing 

12 such provisions of law and subject to the availability 

13 of funds under paragraph (3), the Secretary of Agri14 culture shall reduce the amount of overtime inspection 

15 costs borne by federally-inspected small establishments 

16 and very small establishments engaged in meat, poul17 try, or egg products processing and subject to the re18 quirements of the Federal Meat Inspection Act (21 

19 U.S.C. 601 et seq.), the Poultry Products Inspection 

20 Act (21 U.S.C. 451 et seq.), or the Egg Products In21 spection Act (21 U.S.C. 1031 et seq.), for inspection 

22 activities carried out during the period of fiscal years 

23 2021 through 2030. 
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1 (3) FUNDING.—Out of the amounts made avail2 able under subsection (a), the Secretary shall use 

3 $100,000,000 to carry out this subsection. 

4 SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR 

5 RURAL HEALTH CARE. 

6 (a) GRANTS.—The Secretary of Agriculture (in this 

7 section referred to as the ‘‘Secretary’’) shall use the funds 

8 made available by this section to establish an emergency 

9 pilot program for rural development not later than 150 

10 days after the date of enactment of this Act to provide 

11 grants to eligible applicants (as defined in section 

12 3570.61(a) of title 7, Code of Federal Regulations) to be 

13 awarded by the Secretary based on rural development needs 

14 related to the COVID–19 pandemic. 

15 (b) USES.—An eligible applicant to whom a grant is 

16 awarded under this section may use the grant funds for 

17 costs, including those incurred prior to the issuance of the 

18 grant, as determined by the Secretary, of facilities which 

19 primarily serve rural areas (as defined in section 

20 343(a)(13)(C) of the Consolidated Farm and Rural Devel21 opment Act (7 U.S.C. 1991(a)(13)(C)), which are located 

22 in a rural area, the median household income of the popu23 lation to be served by which is less than the greater of the 

24 poverty line or the applicable percentage (determined under 

25 section 3570.63(b) of title 7, Code of Federal Regulations) 
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1 of the State nonmetropolitan median household income, and 

2 for which the performance of any construction work com3 pleted with grant funds shall meet the condition set forth 

4 in section 9003(f) of the Farm Security and Rural Invest5 ment Act of 2002 (7 U.S.C. 8103(f)), to— 

6 (1) increase capacity for vaccine distribution; 

7 (2) provide medical supplies to increase medical 

8 surge capacity; 

9 (3) reimburse for revenue lost during the 

10 COVID–19 pandemic, including revenue losses in11 curred prior to the awarding of the grant; 

12 (4) increase telehealth capabilities, including un13 derlying health care information systems; 

14 (5) construct temporary or permanent structures 

15 to provide health care services, including vaccine ad16 ministration or testing; 

17 (6) support staffing needs for vaccine adminis18 tration or testing; and 

19 (7) engage in any other efforts to support rural 

20 development determined to be critical to address the 

21 COVID–19 pandemic, including nutritional assist22 ance to vulnerable individuals, as approved by the 

23 Secretary. 

24 (c) FUNDING.—In addition to amounts otherwise 

25 available, there is appropriated to the Secretary for fiscal 
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1 year 2021, out of any money in the Treasury not otherwise 

2 appropriated, $500,000,000, to remain available until Sep3 tember 30, 2023, to carry out this section, of which not more 

4 than 3 percent may be used by the Secretary for adminis5 trative purposes and not more than 2 percent may be used 

6 by the Secretary for technical assistance as defined in sec7 tion 306(a)(26) of the Consolidated Farm and Rural Devel8 opment Act (7 U.S.C. 1926(a)(26)). 

9 SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS. 

10 In addition to amounts otherwise available, there are 

11 appropriated for fiscal year 2021, out of any money in the 

12 Treasury not otherwise appropriated, $47,500,000, to re13 main available until expended, for necessary administrative 

14 expenses associated with carrying out this subtitle. 

15 SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR 

16 GENERAL FOR OVERSIGHT OF COVID–19-RE17 LATED PROGRAMS. 

18 In addition to amounts otherwise made available, 

19 there is appropriated to the Office of the Inspector General 

20 of the Department of Agriculture for fiscal year 2021, out 

21 of any money in the Treasury not otherwise appropriated, 

22 $2,500,000, to remain available until September 30, 2022, 

23 for audits, investigations, and other oversight activities of 

24 projects and activities carried out with funds made avail-
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1 able to the Department of Agriculture related to the 

2 COVID–19 pandemic. 

3 SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DIS4 ADVANTAGED FARMERS AND RANCHERS. 

5 (a) PAYMENTS.— 

6 (1) APPROPRIATION.—In addition to amounts 

7 otherwise available, there is appropriated to the Sec8 retary for fiscal year 2021, out of amounts in the 

9 Treasury not otherwise appropriated, such sums as 

10 may be necessary, to remain available until expended, 

11 for the cost of loan modifications and payments under 

12 this section. 

13 (2) PAYMENTS.—The Secretary shall provide a 

14 payment in an amount up to 120 percent of the out15 standing indebtedness of each socially disadvantaged 

16 farmer or rancher as of January 1, 2021, to pay off 

17 the loan directly or to the socially disadvantaged 

18 farmer or rancher (or a combination of both), on 

19 each— 

20 (A) direct farm loan made by the Secretary 

21 to the socially disadvantaged farmer or rancher; 

22 and 

23 (B) farm loan guaranteed by the Secretary 

24 the borrower of which is the socially disadvan25 taged farmer or rancher. 
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1 (b) DEFINITIONS.—In this section: 

2 (1) FARM LOAN.—The term ‘‘farm loan’’ 

3 means— 

4 (A) a loan administered by the Farm Serv5 ice Agency under subtitle A, B, or C of the Con6 solidated Farm and Rural Development Act (7 

7 U.S.C. 1922 et seq.); and 

8 (B) a Commodity Credit Corporation Farm 

9 Storage Facility Loan. 

10 (2) SECRETARY.—The term ‘‘Secretary’’ means 

11 the Secretary of Agriculture. 

12 (3) SOCIALLY DISADVANTAGED FARMER OR

13 RANCHER.—The term ‘‘socially disadvantaged farmer 

14 or rancher’’ has the meaning given the term in section 

15 2501(a) of the Food, Agriculture, Conservation, and 

16 Trade Act of 1990 (7 U.S.C. 2279(a)). 

17 SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY 

18 DISADVANTAGED FARMERS, RANCHERS, FOR19 EST LAND OWNERS AND OPERATORS, AND 

20 GROUPS. 

21 (a) APPROPRIATION.—In addition to amounts other22 wise available, there is appropriated to the Secretary of Ag23 riculture for fiscal year 2021, out of any money in the 

24 Treasury not otherwise appropriated, $1,010,000,000, to re25 main available until expended, to carry out this section. 
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1 (b) ASSISTANCE.—The Secretary of Agriculture shall 

2 use the amounts made available pursuant to subsection (a) 

3 for purposes described in this subsection by— 

4 (1) using not less than 5 percent of the total 

5 amount of funding provided under subsection (a) to 

6 provide outreach, mediation, financial training, ca7 pacity building training, cooperative development 

8 training and support, and other technical assistance 

9 on issues concerning food, agriculture, agricultural 

10 credit, agricultural extension, rural development, or 

11 nutrition to socially disadvantaged farmers, ranchers, 

12 or forest landowners, or other members of socially dis13 advantaged groups; 

14 (2) using not less than 5 percent of the total 

15 amount of funding provided under subsection (a) to 

16 provide grants and loans to improve land access for 

17 socially disadvantaged farmers, ranchers, or forest 

18 landowners, including issues related to heirs’ property 

19 in a manner as determined by the Secretary; 

20 (3) using not less than 0.5 percent of the total 

21 amount of funding provided under subsection (a) to 

22 fund the activities of one or more equity commissions 

23 that will address racial equity issues within the De24 partment of Agriculture and its programs; 
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1 (4) using not less than 5 percent of the total 

2 amount of funding provided under subsection (a) to 

3 support and supplement agricultural research, edu4 cation, and extension, as well as scholarships and 

5 programs that provide internships and pathways to 

6 Federal employment, by— 

7 (A) using not less than 1 percent of the total 

8 amount of funding provided under subsection (a) 

9 at colleges or universities eligible to receive funds 

10 under the Act of August 30, 1890 (commonly 

11 known as the ‘‘Second Morrill Act’’) (7 U.S.C. 

12 321 et seq.), including Tuskegee University; 

13 (B) using not less than 1 percent of the 

14 total amount of funding provided under sub15 section (a) at 1994 Institutions (as defined in 

16 section 532 of the Equity in Educational Land17 Grant Status Act of 1994 (7 U.S.C. 301 note; 

18 Public Law 103–382)); 

19 (C) using not less than 1 percent of the total 

20 amount of funding provided under subsection (a) 

21 at Alaska Native serving institutions and Native 

22 Hawaiian serving institutions eligible to receive 

23 grants under subsections (a) and (b), respec24 tively, of section 1419B of the National Agricul-
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1 tural Research, Extension, and Teaching Policy 

2 Act of 1977 (7 U.S.C. 3156); 

3 (D) using not less than 1 percent of the 

4 total amount of funding provided under sub5 section (a) at Hispanic-serving institutions eligi6 ble to receive grants under section 1455 of the 

7 National Agricultural Research, Extension, and 

8 Teaching Policy Act of 1977 (7 U.S.C. 3241); 

9 and 

10 (E) using not less than 1 percent of the 

11 total amount of funding provided under sub12 section (a) at the insular area institutions of 

13 higher education located in the territories of the 

14 United States, as referred to in section 1489 of 

15 the National Agricultural Research, Extension, 

16 and Teaching Policy Act of 1977 (7 U.S.C. 

17 3361); and 

18 (5) using not less than 5 percent of the total 

19 amount of funding provided under subsection (a) to 

20 provide financial assistance to socially disadvantaged 

21 farmers, ranchers, or forest landowners that are 

22 former farm loan borrowers that suffered related ad23 verse actions or past discrimination or bias in De24 partment of Agriculture programs, as determined by 

25 the Secretary. 
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1 (c) DEFINITIONS.—In this section: 

2 (1) NONINDUSTRIAL PRIVATE FOREST LAND.— 

3 The term ‘‘nonindustrial private forest land’’ has the 

4 meaning given the term in section 1201(a)(18) of the 

5 Food Security Act of 1985 (16 U.S.C. 3801(a)(18)). 

6 (2) SOCIALLY DISADVANTAGED FARMER, RANCH7 ER, OR FOREST LANDOWNER.—The term ‘‘socially dis8 advantaged farmer, rancher, or forest landowner’’ 

9 means a farmer, rancher, or owner or operator of 

10 nonindustrial private forest land who is a member of 

11 a socially disadvantaged group. 

12 (3) SOCIALLY DISADVANTAGED GROUP.—The 

13 term ‘‘socially disadvantaged group’’ has the meaning 

14 given the term in section 2501(a) of the Food, Agri15 culture, Conservation, and Trade Act of 1990 (7 

16 U.S.C. 2279(a)). 

17 SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION 

18 FOR COMMODITIES AND ASSOCIATED EX19 PENSES. 

20 In addition to amounts otherwise made available, 

21 there are appropriated for fiscal year 2021, out of any 

22 money in the Treasury not otherwise appropriated, 

23 $800,000,000, to remain available until September 30, 

24 2022, to use the Commodity Credit Corporation to acquire 

25 and make available commodities under section 406(b) of the 
22 

† HR 1319 EAS 

1 Food for Peace Act (7 U.S.C. 1736(b)) and for expenses 

2 under such section. 

3 Subtitle B—Nutrition 

4 SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PRO5 GRAM. 

6 (a) VALUE OF BENEFITS.—Section 702(a) of division 

7 N of the Consolidated Appropriations Act, 2021 (Public 

8 Law 116–260) is amended by striking ‘‘June 30, 2021’’ and 

9 inserting ‘‘September 30, 2021’’. 

10 (b) SNAP ADMINISTRATIVE EXPENSES.—In addition 

11 to amounts otherwise available, there is hereby appro12 priated for fiscal year 2021, out of any amounts in the 

13 Treasury not otherwise appropriated, $1,150,000,000, to re14 main available until September 30, 2023, with amounts to 

15 be obligated for each of fiscal years 2021, 2022, and 2023, 

16 for the costs of State administrative expenses associated 

17 with carrying out this section and administering the sup18 plemental nutrition assistance program established under 

19 the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), 

20 of which— 

21 (1) $15,000,000 shall be for necessary expenses of 

22 the Secretary of Agriculture (in this section referred 

23 to as the ‘‘Secretary’’) for management and oversight 

24 of the program; and 
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1 (2) $1,135,000,000 shall be for the Secretary to 

2 make grants to each State agency for each of fiscal 

3 years 2021 through 2023 as follows: 

4 (A) 75 percent of the amounts available 

5 shall be allocated to States based on the share of 

6 each State of households that participate in the 

7 supplemental nutrition assistance program as 

8 reported to the Department of Agriculture for the 

9 most recent 12-month period for which data are 

10 available, adjusted by the Secretary (as of the 

11 date of the enactment of this Act) for participa12 tion in disaster programs under section 5(h) of 

13 the Food and Nutrition Act of 2008 (7 U.S.C. 

14 2014(h)); and 

15 (B) 25 percent of the amounts available 

16 shall be allocated to States based on the increase 

17 in the number of households that participate in 

18 the supplemental nutrition assistance program 

19 as reported to the Department of Agriculture 

20 over the most recent 12-month period for which 

21 data are available, adjusted by the Secretary (as 

22 of the date of the enactment of this Act) for par23 ticipation in disaster programs under section 

24 5(h) of the Food and Nutrition Act of 2008 (7 

25 U.S.C. 2014(h)). 
24 

† HR 1319 EAS 

1 SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE 

2 PURCHASING AND TECHNOLOGY IMPROVE3 MENTS. 

4 (a) FUNDING.—In addition to amounts otherwise 

5 made available, there is appropriated for fiscal year 2021, 

6 out of any amounts in the Treasury not otherwise appro7 priated, $25,000,000 to remain available through Sep8 tember 30, 2026, to carry out this section. 

9 (b) USE OF FUNDS.—The Secretary of Agriculture 

10 may use the amounts made available pursuant to subsection 

11 (a)— 

12 (1) to make technological improvements to im13 prove online purchasing in the supplemental nutri14 tion assistance program established under the Food 

15 and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.); 

16 (2) to modernize electronic benefit transfer tech17 nology; 

18 (3) to support the mobile technologies demonstra19 tion projects and the use of mobile technologies au20 thorized under section 7(h)(14) of the Food and Nu21 trition Act of 2008 (7 U.S.C. 2016(h)(14)); and 

22 (4) to provide technical assistance to educate re23 tailers on the process and technical requirements for 

24 the online acceptance of the supplemental nutrition 

25 assistance program benefits, for mobile payments, and 
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1 for electronic benefit transfer modernization initia2 tives. 

3 SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSIST4 ANCE PROGRAMS. 

5 Section 704 of division N of the Consolidated Appro6 priations Act, 2021 (Public Law 116–260) is amended— 

7 (1) by striking ‘‘In addition’’ and inserting the 

8 following: 

9 ‘‘(a) COVID–19 RESPONSE FUNDING.—In addition’’; 

10 and 

11 (2) by adding at the end the following— 

12 ‘‘(b) ADDITIONAL FUNDING.—In addition to any other 

13 funds made available, there is appropriated for fiscal year 

14 2021, out of any money in the Treasury not otherwise ap15 propriated, $1,000,000,000 to remain available until Sep16 tember 30, 2027, for the Secretary of Agriculture to provide 

17 grants to the Commonwealth of Northern Mariana Islands, 

18 Puerto Rico, and American Samoa for nutrition assistance, 

19 of which $30,000,000 shall be available to provide grants 

20 to the Commonwealth of Northern Mariana Islands for such 

21 assistance.’’. 

22 SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM. 

23 In addition to amounts otherwise made available, 

24 there is appropriated for fiscal year 2021, out of any money 

25 in the Treasury not otherwise appropriated, $37,000,000, 
26 

† HR 1319 EAS 

1 to remain available until September 30, 2022, for activities 

2 authorized by section 4(a) of the Agriculture and Consumer 

3 Protection Act of 1973 (7 U.S.C. 612c note). 

4 SEC. 1105. IMPROVEMENTS TO WIC BENEFITS. 

5 (a) DEFINITIONS.—In this section: 

6 (1) APPLICABLE PERIOD.—The term ‘‘applicable 

7 period’’ means a period— 

8 (A) beginning after the date of enactment of 

9 this Act, as selected by a State agency; and 

10 (B) ending not later than the earlier of— 

11 (i) 4 months after the date described in 

12 subparagraph (A); or 

13 (ii) September 30, 2021. 

14 (2) CASH-VALUE VOUCHER.—The term ‘‘cash15 value voucher’’ has the meaning given the term in sec16 tion 246.2 of title 7, Code of Federal Regulations (as 

17 in effect on the date of the enactment of this Act). 

18 (3) PROGRAM.—The term ‘‘program’’ means the 

19 special supplemental nutrition program for women, 

20 infants, and children established by section 17 of the 

21 Child Nutrition Act of 1966 (42 U.S.C. 1786). 

22 (4) QUALIFIED FOOD PACKAGE.—The term 

23 ‘‘qualified food package’’ means each of the following 

24 food packages (as defined in section 246.10(e) of title 
27 

† HR 1319 EAS 

1 7, Code of Federal Regulations (as in effect on the 

2 date of the enactment of this Act)): 

3 (A) Food package III–Participants with 

4 qualifying conditions. 

5 (B) Food Package IV–Children 1 through 4 

6 years. 

7 (C) Food Package V–Pregnant and par8 tially (mostly) breastfeeding women. 

9 (D) Food Package VI–Postpartum women. 

10 (E) Food Package VII–Fully breastfeeding. 

11 (5) SECRETARY.—The term ‘‘Secretary’’ means 

12 the Secretary of Agriculture. 

13 (6) STATE AGENCY.—The term ‘‘State agency’’ 

14 has the meaning given the term in section 17(b) of the 

15 Child Nutrition Act of 1966 (42 U.S.C. 1786(b)). 

16 (b) AUTHORITY TO INCREASE AMOUNT OF CASH17 VALUE VOUCHER.—During the public health emergency de18 clared by the Secretary of Health and Human Services 

19 under section 319 of the Public Health Service Act (42 

20 U.S.C. 247d) on January 31, 2020, with respect to the 

21 Coronavirus Disease 2019 (COVID–19), and in response to 

22 challenges relating to that public health emergency, the Sec23 retary may, in carrying out the program, increase the 

24 amount of a cash-value voucher under a qualified food pack25 age to an amount that is less than or equal to $35. 
28 

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1 (c) APPLICATION OF INCREASED AMOUNT OF CASH2 VALUE VOUCHER TO STATE AGENCIES.— 

3 (1) NOTIFICATION.—An increase to the amount 

4 of a cash-value voucher under subsection (b) shall 

5 apply to any State agency that notifies the Secretary 

6 of— 

7 (A) the intent to use that increased amount, 

8 without further application; and 

9 (B) the applicable period selected by the 

10 State agency during which that increased 

11 amount shall apply. 

12 (2) USE OF INCREASED AMOUNT.—A State agen13 cy that makes a notification to the Secretary under 

14 paragraph (1) shall use the increased amount de15 scribed in that paragraph— 

16 (A) during the applicable period described 

17 in that notification; and 

18 (B) only during a single applicable period. 

19 (d) SUNSET.—The authority of the Secretary under 

20 subsection (b), and the authority of a State agency to in21 crease the amount of a cash-value voucher under subsection 

22 (c), shall terminate on September 30, 2021. 

23 (e) FUNDING.—In addition to amounts otherwise made 

24 available, there is appropriated to the Secretary, out of 

25 funds in the Treasury not otherwise appropriated, 
29 

† HR 1319 EAS 

1 $490,000,000 to carry out this section, to remain available 

2 until September 30, 2022. 

3 SEC. 1106. WIC PROGRAM MODERNIZATION. 

4 In addition to amounts otherwise available, there are 

5 appropriated to the Secretary of Agriculture, out of 

6 amounts in the Treasury not otherwise appropriated, 

7 $390,000,000 for fiscal year 2021, to remain available until 

8 September 30, 2024, to carry out outreach, innovation, and 

9 program modernization efforts, including appropriate 

10 waivers and flexibility, to increase participation in and re11 demption of benefits under programs established under sec12 tion 17 of the Child Nutrition Act of 1966 (7 U.S.C. 1431), 

13 except that such waivers may not relate to the content of 

14 the WIC Food Packages (as defined in section 246.10(e) of 

15 title 7, Code of Federal Regulations (as in effect on the date 

16 of enactment of this Act)), or the nondiscrimination re17 quirements under section 246.8 of title 7, Code of Federal 

18 Regulations (as in effect on the date of enactment of this 

19 Act). 

20 SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS 

21 FOR INDIVIDUALS WHO HAVE NOT ATTAINED 

22 THE AGE OF 25. 

23 (a) PROGRAM FOR AT-RISK SCHOOL CHILDREN.—Be24 ginning on the date of enactment of this section, notwith25 standing paragraph (1)(A) of section 17(r) of the Richard 
30 

† HR 1319 EAS 

1 B. Russell National School Lunch Act (42 U.S.C. 1766(r)), 

2 during the COVID–19 public health emergency declared 

3 under section 319 of the Public Health Service Act (42 

4 U.S.C. 247d), the Secretary shall reimburse institutions 

5 that are emergency shelters under such section 17(r) (42 

6 U.S.C. 1766(r)) for meals and supplements served to indi7 viduals who, at the time of such service— 

8 (1) have not attained the age of 25; and 

9 (2) are receiving assistance, including non-resi10 dential assistance, from such emergency shelter. 

11 (b) PARTICIPATION BY EMERGENCY SHELTERS.—Be12 ginning on the date of enactment of this section, notwith13 standing paragraph (5)(A) of section 17(t) of the Richard 

14 B. Russell National School Lunch Act (42 U.S.C. 1766(t)), 

15 during the COVID–19 public health emergency declared 

16 under section 319 of the Public Health Service Act (42 

17 U.S.C. 247d), the Secretary shall reimburse emergency shel18 ters under such section 17(t) (42 U.S.C. 1766(t)) for meals 

19 and supplements served to individuals who, at the time of 

20 such service have not attained the age of 25. 

21 (c) DEFINITIONS.—In this section: 

22 (1) EMERGENCY SHELTER.—The term ‘‘emer23 gency shelter’’ has the meaning given the term under 

24 section 17(t)(1) of the Richard B. Russell National 

25 School Lunch Act (42 U.S.C. 1766(t)(1)). 
31 

† HR 1319 EAS 

1 (2) SECRETARY.—The term ‘‘Secretary’’ means 

2 the Secretary of Agriculture. 

3 SEC. 1108. PANDEMIC EBT PROGRAM. 

4 Section 1101 of the Families First Coronavirus Re5 sponse Act (7 U.S.C. 2011 note; Public Law 116–127) is 

6 amended— 

7 (1) in subsection (a)— 

8 (A) by striking ‘‘During fiscal years 2020 

9 and 2021’’ and inserting ‘‘In any school year in 

10 which there is a public health emergency des11 ignation’’; and 

12 (B) by inserting ‘‘or in a covered summer 

13 period following a school session’’ after ‘‘in ses14 sion’’; 

15 (2) in subsection (g), by striking ‘‘During fiscal 

16 year 2020, the’’ and inserting ‘‘The’’; 

17 (3) in subsection (h)(1)— 

18 (A) by inserting ‘‘either’’ after ‘‘at least 1 

19 child enrolled in such a covered child care facil20 ity and’’; and 

21 (B) by inserting ‘‘or a Department of Agri22 culture grant-funded nutrition assistance pro23 gram in the Commonwealth of the Northern 

24 Mariana Islands, Puerto Rico, or American 
32 

† HR 1319 EAS 

1 Samoa’’ before ‘‘shall be eligible to receive assist2 ance’’; 

3 (4) by redesignating subsections (i) and (j) as 

4 subsections (j) and (k), respectively; 

5 (5) by inserting after subsection (h) the fol6 lowing: 

7 ‘‘(i) EMERGENCIES DURING SUMMER.—The Secretary 

8 of Agriculture may permit a State agency to extend a State 

9 agency plan approved under subsection (b) for not more 

10 than 90 days for the purpose of operating the plan during 

11 a covered summer period, during which time schools par12 ticipating in the school lunch program under the Richard 

13 B. Russell National School Lunch Act or the school break14 fast program under section 4 of the Child Nutrition Act 

15 of 1966 (42 U.S.C. 1773 ) and covered child care facilities 

16 shall be deemed closed for purposes of this section.’’; 

17 (6) in subsection (j) (as so redesignated)— 

18 (A) by redesignating paragraphs (2) 

19 through (6) as paragraphs (3) through (7), re20 spectively; 

21 (B) by inserting after paragraph (1) the fol22 lowing: 

23 ‘‘(2) COVERED SUMMER PERIOD.—The term ‘cov24 ered summer period’ means a summer period that fol-
33 

† HR 1319 EAS 

1 lows a school year during which there was a public 

2 health emergency designation.’’; and 

3 (C) in paragraph (5) (as so redesignated), 

4 by striking ‘‘or another coronavirus with pan5 demic potential’’; and 

6 (7) in subsection (k) (as so redesignated), by in7 serting ‘‘Federal agencies,’’ before ‘‘State agencies’’. 

8 TITLE II—COMMITTEE ON 

9 HEALTH, EDUCATION, LABOR, 

10 AND PENSIONS 

11 Subtitle A—Education Matters 

12 PART 1—DEPARTMENT OF EDUCATION 

13 SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMER14 GENCY RELIEF FUND. 

15 (a) IN GENERAL.—In addition to amounts otherwise 

16 available through the Education Stabilization Fund, there 

17 is appropriated to the Department of Education for fiscal 

18 year 2021, out of any money in the Treasury not otherwise 

19 appropriated, $122,774,800,000, to remain available 

20 through September 30, 2023, to carry out this section. 

21 (b) GRANTS.—From funds provided under subsection 

22 (a), the Secretary shall— 

23 (1) use $800,000,000 for the purposes of identi24 fying homeless children and youth and providing 

25 homeless children and youth with— 
34 

† HR 1319 EAS 

1 (A) wrap-around services in light of the 

2 challenges of COVID–19; and 

3 (B) assistance needed to enable homeless 

4 children and youth to attend school and partici5 pate fully in school activities; and 

6 (2) from the remaining amounts, make grants to 

7 each State educational agency in accordance with this 

8 section. 

9 (c) ALLOCATIONS TO STATES.—The amount of each 

10 grant under subsection (b) shall be allocated by the Sec11 retary to each State in the same proportion as each State 

12 received under part A of title I of the Elementary and Sec13 ondary Education Act of 1965 in the most recent fiscal 

14 year. 

15 (d) SUBGRANTS TO LOCAL EDUCATIONAL AGEN16 CIES.— 

17 (1) IN GENERAL.—Each State shall allocate not 

18 less than 90 percent of the grant funds awarded to the 

19 State under this section as subgrants to local edu20 cational agencies (including charter schools that are 

21 local educational agencies) in the State in proportion 

22 to the amount of funds such local educational agencies 

23 and charter schools that are local educational agencies 

24 received under part A of title I of the Elementary and 
35 

† HR 1319 EAS 

1 Secondary Education Act of 1965 in the most recent 

2 fiscal year. 

3 (2) AVAILABILITY OF FUNDS.—Each State shall 

4 make allocations under paragraph (1) to local edu5 cational agencies in an expedited and timely manner 

6 and, to the extent practicable, not later than 60 days 

7 after the receipt of such funds. 

8 (e) USES OF FUNDS.—A local educational agency that 

9 receives funds under this section— 

10 (1) shall reserve not less than 20 percent of such 

11 funds to address learning loss through the implemen12 tation of evidence-based interventions, such as sum13 mer learning or summer enrichment, extended day, 

14 comprehensive afterschool programs, or extended 

15 school year programs, and ensure that such interven16 tions respond to students’ academic, social, and emo17 tional needs and address the disproportionate impact 

18 of the coronavirus on the student subgroups described 

19 in section 1111(b)(2)(B)(xi) of the Elementary and 

20 Secondary Education Act of 1965 (20 U.S.C. 

21 6311(b)(2)(B)(xi)), students experiencing homeless22 ness, and children and youth in foster care; and 

23 (2) shall use the remaining funds for any of the 

24 following: 
36 

† HR 1319 EAS 

1 (A) Any activity authorized by the Elemen2 tary and Secondary Education Act of 1965. 

3 (B) Any activity authorized by the Individ4 uals with Disabilities Education Act. 

5 (C) Any activity authorized by the Adult 

6 Education and Family Literacy Act. 

7 (D) Any activity authorized by the Carl D. 

8 Perkins Career and Technical Education Act of 

9 2006. 

10 (E) Coordination of preparedness and re11 sponse efforts of local educational agencies with 

12 State, local, Tribal, and territorial public health 

13 departments, and other relevant agencies, to im14 prove coordinated responses among such entities 

15 to prevent, prepare for, and respond to 

16 coronavirus. 

17 (F) Activities to address the unique needs of 

18 low-income children or students, children with 

19 disabilities, English learners, racial and ethnic 

20 minorities, students experiencing homelessness, 

21 and foster care youth, including how outreach 

22 and service delivery will meet the needs of each 

23 population. 
37 

† HR 1319 EAS 

1 (G) Developing and implementing proce2 dures and systems to improve the preparedness 

3 and response efforts of local educational agencies. 

4 (H) Training and professional development 

5 for staff of the local educational agency on sani6 tation and minimizing the spread of infectious 

7 diseases. 

8 (I) Purchasing supplies to sanitize and 

9 clean the facilities of a local educational agency, 

10 including buildings operated by such agency. 

11 (J) Planning for, coordinating, and imple12 menting activities during long-term closures, in13 cluding providing meals to eligible students, pro14 viding technology for online learning to all stu15 dents, providing guidance for carrying out re16 quirements under the Individuals with Disabil17 ities Education Act and ensuring other edu18 cational services can continue to be provided 

19 consistent with all Federal, State, and local re20 quirements. 

21 (K) Purchasing educational technology (in22 cluding hardware, software, and connectivity) 

23 for students who are served by the local edu24 cational agency that aids in regular and sub25 stantive educational interaction between students 
38 

† HR 1319 EAS 

1 and their classroom instructors, including low2 income students and children with disabilities, 

3 which may include assistive technology or adapt4 ive equipment. 

5 (L) Providing mental health services and 

6 supports, including through the implementation 

7 of evidence-based full-service community schools. 

8 (M) Planning and implementing activities 

9 related to summer learning and supplemental 

10 afterschool programs, including providing class11 room instruction or online learning during the 

12 summer months and addressing the needs of low13 income students, children with disabilities, 

14 English learners, migrant students, students ex15 periencing homelessness, and children in foster 

16 care. 

17 (N) Addressing learning loss among stu18 dents, including low-income students, children 

19 with disabilities, English learners, racial and 

20 ethnic minorities, students experiencing home21 lessness, and children and youth in foster care, 

22 of the local educational agency, including by— 

23 (i) administering and using high-qual24 ity assessments that are valid and reliable, 

25 to accurately assess students’ academic 
39 

† HR 1319 EAS 

1 progress and assist educators in meeting 

2 students’ academic needs, including through 

3 differentiating instruction; 

4 (ii) implementing evidence-based ac5 tivities to meet the comprehensive needs of 

6 students; 

7 (iii) providing information and assist8 ance to parents and families on how they 

9 can effectively support students, including 

10 in a distance learning environment; and 

11 (iv) tracking student attendance and 

12 improving student engagement in distance 

13 education. 

14 (O) School facility repairs and improve15 ments to enable operation of schools to reduce 

16 risk of virus transmission and exposure to envi17 ronmental health hazards, and to support stu18 dent health needs. 

19 (P) Inspection, testing, maintenance, re20 pair, replacement, and upgrade projects to im21 prove the indoor air quality in school facilities, 

22 including mechanical and non-mechanical heat23 ing, ventilation, and air conditioning systems, 

24 filtering, purification and other air cleaning, 
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† HR 1319 EAS 

1 fans, control systems, and window and door re2 pair and replacement. 

3 (Q) Developing strategies and implementing 

4 public health protocols including, to the greatest 

5 extent practicable, policies in line with guidance 

6 from the Centers for Disease Control and Preven7 tion for the reopening and operation of school fa8 cilities to effectively maintain the health and 

9 safety of students, educators, and other staff. 

10 (R) Other activities that are necessary to 

11 maintain the operation of and continuity of 

12 services in local educational agencies and con13 tinuing to employ existing staff of the local edu14 cational agency. 

15 (f) STATE FUNDING.—With funds not otherwise allo16 cated under subsection (d), a State— 

17 (1) shall reserve not less than 5 percent of the 

18 total amount of grant funds awarded to the State 

19 under this section to carry out, directly or through 

20 grants or contracts, activities to address learning loss 

21 by supporting the implementation of evidence-based 

22 interventions, such as summer learning or summer 

23 enrichment, extended day, comprehensive afterschool 

24 programs, or extended school year programs, and en25 sure that such interventions respond to students’ aca-
41 

† HR 1319 EAS 

1 demic, social, and emotional needs and address the 

2 disproportionate impact of the coronavirus on the stu3 dent subgroups described in section 1111(b)(2)(B)(xi) 

4 of the Elementary and Secondary Education Act of 

5 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experi6 encing homelessness, and children and youth in foster 

7 care, including by providing additional support to 

8 local educational agencies to fully address such im9 pacts; 

10 (2) shall reserve not less than 1 percent of the 

11 total amount of grant funds awarded to the State 

12 under this section to carry out, directly or through 

13 grants or contracts, the implementation of evidence14 based summer enrichment programs, and ensure such 

15 programs respond to students’ academic, social, and 

16 emotional needs and address the disproportionate im17 pact of the coronavirus on the student populations de18 scribed in section 1111(b)(2)(B)(xi) of the Elementary 

19 and Secondary Education Act of 1965 (20 U.S.C. 

20 6311(b)(2)(B)(xi)), students experiencing homeless21 ness, and children and youth in foster care; 

22 (3) shall reserve not less than 1 percent of the 

23 total amount of grant funds awarded to the State 

24 under this section to carry out, directly or through 

25 grants or contracts, the implementation of evidence- 
42 

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1 based comprehensive afterschool programs, and ensure 

2 such programs respond to students’ academic, social, 

3 and emotional needs and address the disproportionate 

4 impact of the coronavirus on the student populations 

5 described in section 1111(b)(2)(B)(xi) of the Elemen6 tary and Secondary Education Act of 1965 (20 

7 U.S.C. 6311(b)(2)(B)(xi)), students experiencing 

8 homelessness, and children and youth in foster care; 

9 and 

10 (4) may reserve not more than one-half of 1 per11 cent of the total amount of grant funds awarded to 

12 the State under this section for administrative costs 

13 and the remainder for emergency needs as determined 

14 by the State educational agency to address issues re15 sponding to coronavirus, which may be addressed 

16 through the use of grants or contracts. 

17 (g) REALLOCATION.—A State shall return to the Sec18 retary any funds received under this section that the State 

19 does not award within 1 year of receiving such funds and 

20 the Secretary shall reallocate such funds to the remaining 

21 States in accordance with subsection (c). 

22 (h) DEFINITIONS.—In this section— 

23 (1) the terms ‘‘child’’, ‘‘children with disabil24 ities’’, ‘‘distance education’’, ‘‘elementary school’’, 

25 ‘‘English learner’’, ‘‘evidence-based’’, ‘‘secondary 
43 

† HR 1319 EAS 

1 school’’, ‘‘local educational agency’’, ‘‘parent’’, ‘‘Sec2 retary’’, ‘‘State educational agency’’, and ‘‘tech3 nology’’ have the meanings given those terms in sec4 tion 8101 of the Elementary and Secondary Edu5 cation Act of 1965 (20 U.S.C. 7801); 

6 (2) the term ‘‘full-service community school’’ has 

7 the meaning given that term in section 4622(2) of the 

8 Elementary and Secondary Education Act of 1965 

9 (20 U.S.C. 7272(2)); and 

10 (3) the term ‘‘State’’ means each of the 50 States, 

11 the District of Columbia, and the Commonwealth of 

12 Puerto Rico. 

13 (i) SAFE RETURN TO IN-PERSON INSTRUCTION.— 

14 (1) IN GENERAL.—A local educational agency re15 ceiving funds under this section shall develop and 

16 make publicly available on the local educational agen17 cy’s website, not later than 30 days after receiving the 

18 allocation of funds described in paragraph (d)(1), a 

19 plan for the safe return to in-person instruction and 

20 continuity of services. 

21 (2) COMMENT PERIOD.—Before making the plan 

22 described in paragraph (1) publicly available, the 

23 local educational agency shall seek public comment on 

24 the plan and take such comments into account in the 

25 development of the plan. 
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1 (3) PREVIOUS PLANS.—If a local educational 

2 agency has developed a plan for the safe return to in3 person instruction before the date of enactment of this 

4 Act that meets the requirements described in para5 graphs (1) and (2), such plan shall be deemed to sat6 isfy the requirements under this subsection. 

7 SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC 

8 SCHOOLS. 

9 (a) IN GENERAL.—In addition to amounts otherwise 

10 available through the Emergency Assistance to Non-Public 

11 Schools Program, there is appropriated to the Department 

12 of Education for fiscal year 2021, out of any money in the 

13 Treasury not otherwise appropriated, $2,750,000,000, to re14 main available through September 30, 2023, for making al15 locations to Governors under the Emergency Assistance to 

16 Non-Public Schools Program to provide services or assist17 ance to non-public schools that enroll a significant percent18 age of low-income students and are most impacted by the 

19 qualifying emergency. 

20 (b) LIMITATIONS.—Funds provided under subsection 

21 (a) shall not be used to provide reimbursements to any non22 public school. 

23 SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND. 

24 In addition to amounts otherwise available, there is 

25 appropriated to the Department of Education for fiscal 
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1 year 2021, out of any money in the Treasury not otherwise 

2 appropriated, $39,584,570,000, to remain available through 

3 September 30, 2023, for making allocations to institutions 

4 of higher education in accordance with the same terms and 

5 conditions of section 314 of the Coronavirus Response and 

6 Relief Supplemental Appropriations Act, 2021 (division M 

7 of Public Law 116–260), except that— 

8 (1) subsection (a)(1) of such section 314 shall be 

9 applied by substituting ‘‘91 percent’’ for ‘‘89 percent’’; 

10 (2) subsection (a)(2) of such section 314 shall be 

11 applied— 

12 (A) in the matter preceding subparagraph 

13 (A), by substituting ‘‘under the heading ‘Higher 

14 Education’ in the Department of Education Ap15 propriations Act, 2020’’ for ‘‘in the Further Con16 solidated Appropriations Act, 2020 (Public Law 

17 116–94)’’; and 

18 (B) in subparagraph (B), by substituting 

19 ‘‘under the heading ‘Higher Education’ in the 

20 Department of Education Appropriations Act, 

21 2020’’ for ‘‘in the Further Consolidated Appro22 priations Act, 2020 (Public Law 116–94)’’; 

23 (3) an institution that receives an allocation ap24 portioned in accordance with clause (iii) of subsection 

25 (a)(2)(A) of such section 314 that has a total endow-
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1 ment size of less than $1,000,000 (including an insti2 tution that does not have an endowment) shall be 

3 treated by the Secretary as having a total endowment 

4 size of $1,000,000 for the purposes of such clause (iii); 

5 (4) subsection (a)(4) of such section 314 shall be 

6 applied by substituting ‘‘1 percent’’ for ‘‘3 percent’’; 

7 (5) except as provided in paragraphs (7) and (9) 

8 of subsection (d) of such section 314, an institution 

9 shall use a portion of funds received under this sec10 tion to— 

11 (A) implement evidence-based practices to 

12 monitor and suppress coronavirus in accordance 

13 with public health guidelines; and 

14 (B) conduct direct outreach to financial aid 

15 applicants about the opportunity to receive a fi16 nancial aid adjustment due to the recent unem17 ployment of a family member or independent 

18 student, or other circumstances, described in sec19 tion 479A of the Higher Education Act of 1965 

20 (20 U.S.C. 1087tt); 

21 (6) the following shall not apply to funds pro22 vided or received in accordance with this section— 

23 (A) subsection (b) of such section 314; 

24 (B) paragraph (2) of subsection (c) of such 

25 section 314; 
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1 (C) paragraphs (1), (2), (4), (5), (6), and 

2 (8) of subsection (d) of such section 314; 

3 (D) subsections (e) and (f) of such section 

4 314; and 

5 (E) section 316 of the Coronavirus Response 

6 and Relief Supplemental Appropriations Act, 

7 2021 (division M of Public Law 116–260); and 

8 (7) an institution that receives an allocation 

9 under this section apportioned in accordance with 

10 subparagraphs (A) through (D) of subsection (a)(1) of 

11 such section 314 shall use not less than 50 percent of 

12 such allocation to provide emergency financial aid 

13 grants to students in accordance with subsection 

14 (c)(3) of such section 314. 

15 SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE 

16 OF EQUITY. 

17 (a) STATE MAINTENANCE OF EFFORT.— 

18 (1) IN GENERAL.—As a condition of receiving 

19 funds under section 2001, a State shall maintain sup20 port for elementary and secondary education, and for 

21 higher education (which shall include State funding 

22 to institutions of higher education and State need23 based financial aid, and shall not include support for 

24 capital projects or for research and development or 

25 tuition and fees paid by students), in each of fiscal 
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1 years 2022 and 2023 at least at the proportional lev2 els of such State’s support for elementary and sec3 ondary education and for higher education relative to 

4 such State’s overall spending, averaged over fiscal 

5 years 2017, 2018, and 2019. 

6 (2) WAIVER.—For the purpose of relieving fiscal 

7 burdens incurred by States in preventing, preparing 

8 for, and responding to the coronavirus, the Secretary 

9 of Education may waive any maintenance of effort 

10 requirements associated with the Education Stabiliza11 tion Fund. 

12 (b) STATE MAINTENANCE OF EQUITY.— 

13 (1) HIGH-NEED LOCAL EDUCATIONAL AGEN14 CIES.—As a condition of receiving funds under sec15 tion 2001, a State educational agency shall not, in 

16 fiscal year 2022 or 2023, reduce State funding (as 

17 calculated on a per-pupil basis) for any high-need 

18 local educational agency in the State by an amount 

19 that exceeds the overall per-pupil reduction in State 

20 funds, if any, across all local educational agencies in 

21 such State in such fiscal year. 

22 (2) HIGHEST POVERTY LOCAL EDUCATIONAL

23 AGENCIES.—Notwithstanding paragraph (1), as a 

24 condition of receiving funds under section 2001, a 

25 State educational agency shall not, in fiscal year 
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1 2022 or 2023, reduce State funding (as calculated on 

2 a per-pupil basis) for any highest poverty local edu3 cational agency below the level of funding (as cal4 culated on a per-pupil basis) provided to each such 

5 local educational agency in fiscal year 2019. 

6 (c) LOCAL EDUCATIONAL AGENCY MAINTENANCE OF

7 EQUITY FOR HIGH-POVERTY SCHOOLS.— 

8 (1) IN GENERAL.—As a condition of receiving 

9 funds under section 2001, a local educational agency 

10 shall not, in fiscal year 2022 or 2023— 

11 (A) reduce per-pupil funding (from com12 bined State and local funding) for any high-pov13 erty school served by such local educational agen14 cy by an amount that exceeds— 

15 (i) the total reduction in local edu16 cational agency funding (from combined 

17 State and local funding) for all schools 

18 served by the local educational agency in 

19 such fiscal year (if any); divided by 

20 (ii) the number of children enrolled in 

21 all schools served by the local educational 

22 agency in such fiscal year; or 

23 (B) reduce per-pupil, full-time equivalent 

24 staff in any high-poverty school by an amount 

25 that exceeds— 
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1 (i) the total reduction in full-time 

2 equivalent staff in all schools served by such 

3 local educational agency in such fiscal year 

4 (if any); divided by 

5 (ii) the number of children enrolled in 

6 all schools served by the local educational 

7 agency in such fiscal year. 

8 (2) EXCEPTION.—Paragraph (1) shall not apply 

9 to a local educational agency in fiscal year 2022 or 

10 2023 that meets at least 1 of the following criteria in 

11 such fiscal year: 

12 (A) Such local educational agency has a 

13 total enrollment of less than 1,000 students. 

14 (B) Such local educational agency operates 

15 a single school. 

16 (C) Such local educational agency serves all 

17 students within each grade span with a single 

18 school. 

19 (D) Such local educational agency dem20 onstrates an exceptional or uncontrollable cir21 cumstance, such as unpredictable changes in stu22 dent enrollment or a precipitous decline in the 

23 financial resources of such agency, as determined 

24 by the Secretary of Education. 

25 (d) DEFINITIONS.—In this section: 
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1 (1) ELEMENTARY EDUCATION; SECONDARY EDU2 CATION.—The terms ‘‘elementary education’’ and 

3 ‘‘secondary education’’ have the meaning given such 

4 terms under State law. 

5 (2) HIGHEST POVERTY LOCAL EDUCATIONAL

6 AGENCY.—The term ‘‘highest poverty local educational 

7 agency’’ means a local educational agency that is 

8 among the group of local educational agencies in the 

9 State that— 

10 (A) in rank order, have the highest percent11 ages of economically disadvantaged students in 

12 the State, on the basis of the most recent satisfac13 tory data available from the Department of 

14 Commerce (or, for local educational agencies for 

15 which no such data are available, such other 

16 data as the Secretary of Education determines 

17 are satisfactory); and 

18 (B) collectively serve not less than 20 per19 cent of the State’s total enrollment of students 

20 served by all local educational agencies in the 

21 State. 

22 (3) HIGH-NEED LOCAL EDUCATIONAL AGENCY.— 

23 The term ‘‘high-need local educational agency’’ means 

24 a local educational agency that is among the group 

25 of local educational agencies in the State that— 
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1 (A) in rank order, have the highest percent2 ages of economically disadvantaged students in 

3 the State, on the basis of the most recent satisfac4 tory data available from the Department of 

5 Commerce (or, for local educational agencies for 

6 which no such data are available, such other 

7 data as the Secretary of Education determines 

8 are satisfactory); and 

9 (B) collectively serve not less than 50 per10 cent of the State’s total enrollment of students 

11 served by all local educational agencies in the 

12 State. 

13 (4) HIGH-POVERTY SCHOOL.— 

14 (A) IN GENERAL.—The term ‘‘high-poverty 

15 school’’ means, with respect to a school served by 

16 a local educational agency, a school that is in 

17 the highest quartile of schools served by such 

18 local educational agency based on the percentage 

19 of economically disadvantaged students served, 

20 as determined by the State in accordance with 

21 subparagraph (B). 

22 (B) DETERMINATION.—In making the deter23 mination under subparagraph (A), a State shall 

24 select a measure of poverty established for the 

25 purposes of this paragraph by the Secretary of 
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1 Education and apply such measure consistently 

2 to all schools in the State. 

3 (5) OVERALL PER-PUPIL REDUCTION IN STATE

4 FUNDS.—The term ‘‘overall per-pupil reduction in 

5 State funds’’ means, with respect to a fiscal year— 

6 (A) the amount of any reduction in the 

7 total amount of State funds provided to all local 

8 educational agencies in the State in such fiscal 

9 year compared to the total amount of such funds 

10 provided to all local educational agencies in the 

11 State in the previous fiscal year; divided by 

12 (B) the aggregate number of children en13 rolled in all schools served by all local edu14 cational agencies in the State in the fiscal year 

15 for which the determination is being made. 

16 (6) STATE.—The term ‘‘State’’ means each of the 

17 50 States, the District of Columbia, and the Common18 wealth of Puerto Rico. 

19 SEC. 2005. OUTLYING AREAS. 

20 In addition to amounts otherwise available, there is 

21 appropriated to the Department of Education for fiscal 

22 year 2021, out of any money in the Treasury not otherwise 

23 appropriated, $850,000,000, to remain available through 

24 September 30, 2023, for the Secretary of Education to allo25 cate awards to the outlying areas on the basis of their re-
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1 spective needs, as determined by the Secretary, to be allo2 cated not more than 30 calendar days after the date of en3 actment of this Act. 

4 SEC. 2006. GALLAUDET UNIVERSITY. 

5 In addition to amounts otherwise available, there is 

6 appropriated to the Department of Education for fiscal 

7 year 2021, out of any money in the Treasury not otherwise 

8 appropriated, $19,250,000, to remain available through 

9 September 30, 2023, for the Kendall Demonstration Ele10 mentary School, the Model Secondary School for the Deaf, 

11 and Gallaudet University to prevent, prepare for, and re12 spond to coronavirus, including to defray expenses associ13 ated with coronavirus (including lost revenue, reimburse14 ment for expenses already incurred, technology costs associ15 ated with a transition to distance education, faculty and 

16 staff trainings, and payroll) and to provide financial aid 

17 grants to students, which may be used for any component 

18 of the student’s cost of attendance. 

19 SEC. 2007. STUDENT AID ADMINISTRATION. 

20 In addition to amounts otherwise available, there is 

21 appropriated to the Department of Education for fiscal 

22 year 2021, out of any money in the Treasury not otherwise 

23 appropriated, $91,130,000, to remain available through 

24 September 30, 2023, for Student Aid Administration with25 in the Department of Education to prevent, prepare for, 
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1 and respond to coronavirus including direct outreach to 

2 students and borrowers about financial aid, economic im3 pact payments, means-tested benefits, unemployment assist4 ance, and tax benefits, for which the students and borrowers 

5 may be eligible. 

6 SEC. 2008. HOWARD UNIVERSITY. 

7 In addition to amounts otherwise available, there is 

8 appropriated to the Department of Education for fiscal 

9 year 2021, out of any money in the Treasury not otherwise 

10 appropriated, $35,000,000, to remain available through 

11 September 30, 2023, for Howard University to prevent, pre12 pare for, and respond to coronavirus, including to defray 

13 expenses associated with coronavirus (including lost rev14 enue, reimbursement for expenses already incurred, tech15 nology costs associated with a transition to distance edu16 cation, faculty and staff trainings, and payroll) and to pro17 vide financial aid grants to students, which may be used 

18 for any component of the student’s cost of attendance. 

19 SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE 

20 DEAF. 

21 In addition to amounts otherwise available, there is 

22 appropriated to the Department of Education for fiscal 

23 year 2021, out of any money in the Treasury not otherwise 

24 appropriated, $19,250,000, to remain available through 

25 September 30, 2023, for the National Technical Institute 
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1 for the Deaf to prevent, prepare for, and respond to 

2 coronavirus, including to defray expenses associated with 

3 coronavirus (including lost revenue, reimbursement for ex4 penses already incurred, technology costs associated with a 

5 transition to distance education, faculty and staff training, 

6 and payroll) and to provide financial aid grants to stu7 dents, which may be used for any component of the student’s 

8 cost of attendance. 

9 SEC. 2010. INSTITUTE OF EDUCATION SCIENCES. 

10 In addition to amounts otherwise available, there is 

11 appropriated to the Department of Education for fiscal 

12 year 2021, out of any money in the Treasury not otherwise 

13 appropriated, $100,000,000, to remain available through 

14 September 30, 2023, for the Institute of Education Sciences 

15 to carry out research related to addressing learning loss 

16 caused by the coronavirus among the student subgroups de17 scribed in section 1111(b)(2)(B)(xi) of the Elementary and 

18 Secondary Education Act of 1965 (20 U.S.C. 

19 6311(b)(2)(B)(xi)) and students experiencing homelessness 

20 and children and youth in foster care, and to disseminate 

21 such findings to State educational agencies and local edu22 cational agencies and other appropriate entities. 

23 SEC. 2011. PROGRAM ADMINISTRATION. 

24 In addition to amounts otherwise available, there is 

25 appropriated to the Department of Education for fiscal 
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1 year 2021, out of any money in the Treasury not otherwise 

2 appropriated, $15,000,000, to remain available through 

3 September 30, 2024, for Program Administration within 

4 the Department of Education to prevent, prepare for, and 

5 respond to coronavirus, and for salaries and expenses nec6 essary to implement this part. 

7 SEC. 2012. OFFICE OF INSPECTOR GENERAL. 

8 In addition to amounts otherwise available, there is 

9 appropriated to the Department of Education for fiscal 

10 year 2021, out of any money in the Treasury not otherwise 

11 appropriated, $5,000,000, to remain available until ex12 pended, for the Office of Inspector General of the Depart13 ment of Education, for salaries and expenses necessary for 

14 oversight, investigations, and audits of programs, grants, 

15 and projects funded under this part carried out by the Of16 fice of Inspector General. 

17 SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS 

18 FOR PROPRIETARY INSTITUTIONS OF HIGH19 ER EDUCATION. 

20 (a) IN GENERAL.—Section 487(a)(24) of the Higher 

21 Education Act of 1965 (20 U.S.C. 1094(a)(24)) is amended 

22 by striking ‘‘funds provided under this title’’ and inserting 

23 ‘‘Federal funds that are disbursed or delivered to or on be24 half of a student to be used to attend such institution (re-
58 

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1 ferred to in this paragraph and subsection (d) as ‘Federal 

2 education assistance funds’)’’. 

3 (b) IMPLEMENTATION OF NON-FEDERAL REVENUE RE4 QUIREMENT.—Section 487(d) of the Higher Education Act 

5 of 1965 (20 U.S.C. 1094(d)) is amended— 

6 (1) in the subsection heading, by striking ‘‘Non7 title IV’’ and inserting ‘‘Non-Federal’’; and 

8 (2) in paragraph (1)(C), by striking ‘‘funds for 

9 a program under this title’’ and inserting ‘‘Federal 

10 education assistance funds’’. 

11 (c) EFFECTIVE DATE.—The amendments made under 

12 this section shall— 

13 (1) be subject to the master calendar require14 ments under section 482 of the Higher Education Act 

15 of 1965 (20 U.S.C. 1089) and the public involvement 

16 and negotiated rulemaking requirements under sec17 tion 492 of the Higher Education Act of 1965 (20 

18 U.S.C. 1098a), except that such negotiated rule19 making shall commence not earlier than October 1, 

20 2021; and 

21 (2) apply to institutional fiscal years beginning 

22 on or after January 1, 2023. 
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1 SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABIL2 ITIES EDUCATION ACT. 

3 (a) AMOUNTS FOR IDEA.—There is appropriated to 

4 the Secretary of Education for fiscal year 2021, out of any 

5 money in the Treasury not otherwise appropriated— 

6 (1) $2,580,000,000 for grants to States under 

7 part B of the Individuals with Disabilities Education 

8 Act; 

9 (2) $200,000,000 for preschool grants under sec10 tion 619 of the Individuals with Disabilities Edu11 cation Act; and 

12 (3) $250,000,000 for programs for infants and 

13 toddlers with disabilities under part C of the Individ14 uals with Disabilities Education Act. 

15 (b) GENERAL PROVISIONS.—Any amount appro16 priated under subsection (a) is in addition to other 

17 amounts appropriated or made available for the applicable 

18 purpose. 

19 PART 2—MISCELLANEOUS 

20 SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS. 

21 In addition to amounts otherwise available, there is 

22 appropriated for fiscal year 2021, out of any money in the 

23 Treasury not otherwise appropriated, $135,000,000, to re24 main available until expended, under the National Founda25 tion on the Arts and the Humanities Act of 1965, as follows: 
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1 (1) Forty percent shall be for grants, and rel2 evant administrative expenses, to State arts agencies 

3 and regional arts organizations that support organi4 zations’ programming and general operating expenses 

5 to cover up to 100 percent of the costs of the programs 

6 which the grants support, to prevent, prepare for, re7 spond to, and recover from the coronavirus. 

8 (2) Sixty percent shall be for direct grants, and 

9 relevant administrative expenses, that support organi10 zations’ programming and general operating expenses 

11 to cover up to 100 percent of the costs of the programs 

12 which the grants support, to prevent, prepare for, re13 spond to, and recover from the coronavirus. 

14 SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES. 

15 In addition to amounts otherwise available, there is 

16 appropriated for fiscal year 2021, out of any money in the 

17 Treasury not otherwise appropriated, $135,000,000, to re18 main available until expended, under the National Founda19 tion on the Arts and the Humanities Act of 1965, as follows: 

20 (1) Forty percent shall be for grants, and rel21 evant administrative expenses, to State humanities 

22 councils that support humanities organizations’ pro23 gramming and general operating expenses to cover up 

24 to 100 percent of the costs of the programs which the 
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1 grants support, to prevent, prepare for, respond to, 

2 and recover from the coronavirus. 

3 (2) Sixty percent shall be for direct grants, and 

4 relevant administrative expenses, that support hu5 manities organizations’ programming and general op6 erating expenses to cover up to 100 percent of the 

7 costs of the programs which the grants support, to 

8 prevent, prepare for, respond to, and recover from the 

9 coronavirus. 

10 SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES. 

11 In addition to amounts otherwise available, there is 

12 appropriated to the Institute of Museum and Library Serv13 ices for fiscal year 2021, out of any money in the Treasury 

14 not otherwise appropriated, $200,000,000, to remain avail15 able until expended, for necessary expenses to carry out mu16 seum and library services. The Director of the Institute of 

17 Museum and Library Services shall award not less than 

18 89 percent of such funds to State library administrative 

19 agencies by applying the formula in section 221(b) of the 

20 Museum and Library Services Act, except that— 

21 (1) section 221(b)(3)(A) of such Act shall be ap22 plied by substituting ‘‘$2,000,000’’ for ‘‘$680,000’’ 

23 and by substituting ‘‘$200,000’’ for ‘‘$60,000’’; and 
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1 (2) section 221(b)(3)(C) and subsections (b) and 

2 (c) of section 223 of such Act shall not apply to funds 

3 provided under this section. 

4 Subtitle B—Labor Matters 

5 SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER 

6 PROTECTION ACTIVITIES. 

7 (a) APPROPRIATION.—In addition to amounts other8 wise made available, out of any funds in the Treasury not 

9 otherwise appropriated, there are appropriated to the Sec10 retary of Labor for fiscal year 2021, $200,000,000, to re11 main available until September 30, 2023, for the Wage and 

12 Hour Division, the Office of Workers’ Compensation Pro13 grams, the Office of the Solicitor, the Mine Safety and 

14 Health Administration, and the Occupational Safety and 

15 Health Administration to carry out COVID–19 related 

16 worker protection activities, and for the Office of Inspector 

17 General for oversight of the Secretary’s activities to prevent, 

18 prepare for, and respond to COVID–19. 

19 (b) ALLOCATION OF AMOUNTS.—Amounts appro20 priated under subsection (a) shall be allocated as follows: 

21 (1) Not less than $100,000,000 shall be for the 

22 Occupational Safety and Health Administration, of 

23 which $10,000,000 shall be for Susan Harwood train24 ing grants and not less than $5,000,000 shall be for 

25 enforcement activities related to COVID–19 at high 
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1 risk workplaces including health care, meat and poul2 try processing facilities, agricultural workplaces and 

3 correctional facilities. 

4 (2) $12,500,000 shall be for the Office of Inspec5 tor General. 

6 Subtitle C—Human Services and 

7 Community Supports 

8 SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT 

9 PROGRAM. 

10 (a) CHILD CARE AND DEVELOPMENT BLOCK GRANT

11 FUNDING.—In addition to amounts otherwise available, 

12 there is appropriated for fiscal year 2021, out of any 

13 amounts in the Treasury not otherwise appropriated, 

14 $14,990,000,000, to remain available through September 

15 30, 2021, to carry out the program authorized under section 

16 658C of the Child Care and Development Block Grant Act 

17 of 1990 (42 U.S.C. 9858a) without regard to requirements 

18 in sections 658E(c)(3)(E) or 658G of such Act (42 U.S.C. 

19 9858c(c)(3)(E), 9858e). Payments made to States, terri20 tories, Indian Tribes, and Tribal organizations from funds 

21 made available under this subsection shall be obligated in 

22 fiscal year 2021 or the succeeding 2 fiscal years. States, ter23 ritories, Indian Tribes, and Tribal organizations are au24 thorized to use such funds to provide child care assistance 

25 to health care sector employees, emergency responders, sani-
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1 tation workers, and other workers deemed essential during 

2 the response to coronavirus by public officials, without re3 gard to the income eligibility requirements of section 

4 658P(4) of the Child Care and Development Block Grant 

5 Act (42 U.S.C. 9858n(4)). 

6 (b) ADMINISTRATIVE COSTS.—In addition to amounts 

7 otherwise available, there is appropriated for fiscal year 

8 2021, out of any amounts in the Treasury not otherwise 

9 appropriated, $35,000,000, to remain available through 

10 September 30, 2025, for the costs of providing technical as11 sistance and conducting research and for the administrative 

12 costs to carry out this section and section 2202 of this sub13 title. 

14 (c) SUPPLEMENT NOT SUPPLANT.—Amounts made 

15 available to carry out this section shall be used to supple16 ment and not supplant other Federal, State, and local pub17 lic funds expended to provide child care services for eligible 

18 individuals. 

19 SEC. 2202. CHILD CARE STABILIZATION. 

20 (a) DEFINITIONS.—In this section: 

21 (1) COVID–19 PUBLIC HEALTH EMERGENCY.— 

22 The term ‘‘COVID–19 public health emergency’’ 

23 means the public health emergency declared by the 

24 Secretary of Health and Human Services under sec25 tion 319 of the Public Health Service Act (42 U.S.C. 
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1 247d) on January 31, 2020, with respect to COVID– 

2 19, including any renewal of the declaration. 

3 (2) ELIGIBLE CHILD CARE PROVIDER.—The term 

4 ‘‘eligible child care provider’’ means— 

5 (A) an eligible child care provider as de6 fined in section 658P of the Child Care and De7 velopment Block Grant Act of 1990 (42 U.S.C. 

8 9858n); or 

9 (B) a child care provider that is licensed, 

10 regulated, or registered in the State, territory, or 

11 Indian Tribe on the date of enactment of this Act 

12 and meets applicable State and local health and 

13 safety requirements. 

14 (b) CHILD CARE STABILIZATION FUNDING.—In addi15 tion to amounts otherwise available, there is appropriated 

16 for fiscal year 2021, out of any amounts in the Treasury 

17 not otherwise appropriated, $23,975,000,000, to remain 

18 available through September 30, 2021, for grants under this 

19 section in accordance with the Child Care and Development 

20 Block Grant Act of 1990. 

21 (c) GRANTS.—From the amounts appropriated to 

22 carry out this section and under the authority of section 

23 658O of the Child Care and Development Block Grant Act 

24 of 1990 (42 U.S.C. 9858m) and this section, the Secretary 

25 shall award to each lead agency a child care stabilization 
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1 grant, without regard to the requirements in subparagraphs 

2 (C) and (E) of section 658E(c)(3), and in section 658G, 

3 of the Child Care and Development Block Grant Act of 1990 

4 (42 U.S.C. 9858c(c)(3), 9858e). Such grant shall be allotted 

5 in accordance with section 658O of the Child Care and De6 velopment Block Grant Act of 1990 (42 U.S.C. 9858m). 

7 (d) STATE RESERVATIONS AND SUBGRANTS.— 

8 (1) RESERVATION.—A lead agency for a State 

9 that receives a child care stabilization grant pursuant 

10 to subsection (c) shall reserve not more than 10 per11 cent of such grant funds to administer subgrants, pro12 vide technical assistance and support for applying for 

13 and accessing the subgrant opportunity, publicize the 

14 availability of the subgrants, carry out activities to 

15 increase the supply of child care, and provide tech16 nical assistance to help child care providers imple17 ment policies as described in paragraph (2)(D)(i). 

18 (2) SUBGRANTS TO QUALIFIED CHILD CARE PRO19 VIDERS.— 

20 (A) IN GENERAL.—The lead agency shall 

21 use the remainder of the grant funds awarded 

22 pursuant to subsection (c) to make subgrants to 

23 qualified child care providers described in sub24 paragraph (B), regardless of such a provider’s 

25 previous receipt of other Federal assistance, to 
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1 support the stability of the child care sector dur2 ing and after the COVID–19 public health emer3 gency. 

4 (B) QUALIFIED CHILD CARE PROVIDER.— 

5 To be qualified to receive a subgrant under this 

6 paragraph, a provider shall be an eligible child 

7 care provider that on the date of submission of 

8 an application for the subgrant, was either— 

9 (i) open and available to provide child 

10 care services; or 

11 (ii) closed due to public health, finan12 cial hardship, or other reasons relating to 

13 the COVID–19 public health emergency. 

14 (C) SUBGRANT AMOUNT.—The amount of 

15 such a subgrant to a qualified child care pro16 vider shall be based on the provider’s stated cur17 rent operating expenses, including costs associ18 ated with providing or preparing to provide 

19 child care services during the COVID–19 public 

20 health emergency, and to the extent practicable, 

21 cover sufficient operating expenses to ensure con22 tinuous operations for the intended period of the 

23 subgrant. 

24 (D) APPLICATION.—The lead agency shall— 
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1 (i) make available on the lead agency’s 

2 website an application for qualified child 

3 care providers that includes certifications 

4 that, for the duration of the subgrant— 

5 (I) the provider applying will, 

6 when open and available to provide 

7 child care services, implement policies 

8 in line with guidance from the cor9 responding State, Tribal, and local au10 thorities, and in accordance with 

11 State, Tribal, and local orders, and, to 

12 the greatest extent possible, implement 

13 policies in line with guidance from the 

14 Centers for Disease Control and Pre15 vention; 

16 (II) for each employee, the pro17 vider will pay not less than the full 

18 compensation, including any benefits, 

19 that was provided to the employee as of 

20 the date of submission of the applica21 tion for the subgrant (referred to in 

22 this subclause as ‘‘full compensation’’), 

23 and will not take any action that re24 duces the weekly amount of the employ25 ee’s compensation below the weekly 
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1 amount of full compensation, or that 

2 reduces the employee’s rate of com3 pensation below the rate of full com4 pensation, including the involuntary 

5 furloughing of any employee employed 

6 on the date of submission of the appli7 cation for the subgrant; and 

8 (III) the provider will provide re9 lief from copayments and tuition pay10 ments for the families enrolled in the 

11 provider’s program, to the extent pos12 sible, and prioritize such relief for fam13 ilies struggling to make either type of 

14 payment; and 

15 (ii) accept and process applications 

16 submitted under this subparagraph on a 

17 rolling basis, and provide subgrant funds in 

18 advance of provider expenditures, except as 

19 provided in subsection (e)(2). 

20 (E) OBLIGATION.—The lead agency shall 

21 notify the Secretary if it is unable to obligate at 

22 least 50 percent of the funds received pursuant to 

23 subsection (c) that are available for subgrants de24 scribed in this paragraph within 9 months of the 

25 date of enactment of this Act. 
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1 (e) USES OF FUNDS.— 

2 (1) IN GENERAL.—A qualified child care pro3 vider that receives funds through such a subgrant 

4 shall use the funds for at least one of the following: 

5 (A) Personnel costs, including payroll and 

6 salaries or similar compensation for an employee 

7 (including any sole proprietor or independent 

8 contractor), employee benefits, premium pay, or 

9 costs for employee recruitment and retention. 

10 (B) Rent (including rent under a lease 

11 agreement) or payment on any mortgage obliga12 tion, utilities, facility maintenance or improve13 ments, or insurance. 

14 (C) Personal protective equipment, cleaning 

15 and sanitization supplies and services, or train16 ing and professional development related to 

17 health and safety practices. 

18 (D) Purchases of or updates to equipment 

19 and supplies to respond to the COVID–19 public 

20 health emergency. 

21 (E) Goods and services necessary to main22 tain or resume child care services. 

23 (F) Mental health supports for children and 

24 employees. 
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1 (2) REIMBURSEMENT.—The qualified child care 

2 provider may use the subgrant funds to reimburse the 

3 provider for sums obligated or expended before the 

4 date of enactment of this Act for the cost of a good 

5 or service described in paragraph (1) to respond to 

6 the COVID–19 public health emergency. 

7 (f) SUPPLEMENT NOT SUPPLANT.—Amounts made 

8 available to carry out this section shall be used to supple9 ment and not supplant other Federal, State, and local pub10 lic funds expended to provide child care services for eligible 

11 individuals. 

12 SEC. 2203. HEAD START. 

13 In addition to amounts otherwise available, there is 

14 appropriated for fiscal year 2021, out of any amounts in 

15 the Treasury not otherwise appropriated, $1,000,000,000, 

16 to remain available through September 30, 2022, to carry 

17 out the Head Start Act, including for Federal administra18 tive expenses. After reserving funds for Federal administra19 tive expenses, the Secretary shall allocate all remaining 

20 amounts to Head Start agencies for one-time grants, and 

21 shall allocate to each Head Start agency an amount that 

22 bears the same ratio to the portion available for allocations 

23 as the number of enrolled children served by the Head Start 

24 agency bears to the number of enrolled children served by 

25 all Head Start agencies. 
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1 SEC. 2204. PROGRAMS FOR SURVIVORS. 

2 (a) IN GENERAL.—Section 303 of the Family Violence 

3 Prevention and Services Act (42 U.S.C. 10403) is amended 

4 by adding at the end the following: 

5 ‘‘(d) ADDITIONAL FUNDING.—For the purposes of car6 rying out this title, in addition to amounts otherwise made 

7 available for such purposes, there are appropriated, out of 

8 any amounts in the Treasury not otherwise appropriated, 

9 for fiscal year 2021, to remain available until expended ex10 cept as otherwise provided in this subsection, each of the 

11 following: 

12 ‘‘(1) $180,000,000 to carry out sections 301 

13 through 312, to be allocated in the manner described 

14 in subsection (a)(2), except that— 

15 ‘‘(A) a reference in subsection (a)(2) to an 

16 amount appropriated under subsection (a)(1) 

17 shall be considered to be a reference to an 

18 amount appropriated under this paragraph; 

19 ‘‘(B) the matching requirement in section 

20 306(c)(4) and condition in section 308(d)(3) 

21 shall not apply; and 

22 ‘‘(C) each reference in section 305(e) to ‘the 

23 end of the following fiscal year’ shall be consid24 ered to be a reference to ‘the end of fiscal year 

25 2025’; and 
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1 ‘‘(D) funds made available to a State in a 

2 grant under section 306(a) and obligated in a 

3 timely manner shall be available for expenditure, 

4 by the State or a recipient of funds from the 

5 grant, through the end of fiscal year 2025; 

6 ‘‘(2) $18,000,000 to carry out section 309. 

7 ‘‘(3) $2,000,000 to carry out section 313, of 

8 which $1,000,000 shall be allocated to support Indian 

9 communities.’’. 

10 (b) COVID–19 PUBLIC HEALTH EMERGENCY DE11 FINED.—In this section, the term ‘‘COVID–19 public health 

12 emergency’’ means the public health emergency declared by 

13 the Secretary of Health and Human Services under section 

14 319 of the Public Health Service Act (42 U.S.C. 247d) on 

15 January 31, 2020, with respect to COVID–19, including 

16 any renewal of the declaration. 

17 (c) GRANTS TO SUPPORT CULTURALLY SPECIFIC POP18 ULATIONS.— 

19 (1) IN GENERAL.—In addition to amounts other20 wise made available, there is appropriated, out of any 

21 amounts in the Treasury not otherwise appropriated, 

22 to the Secretary of Health and Human Services (in 

23 this section referred to as the ‘‘Secretary’’), 

24 $49,500,000 for fiscal year 2021, to be available until 

25 expended, to carry out this subsection (excluding Fed-
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1 eral administrative costs, for which funds are appro2 priated under subsection (e)). 

3 (2) USE OF FUNDS.—From amounts appro4 priated under paragraph (1), the Secretary acting 

5 through the Director of the Family Violence Preven6 tion and Services Program, shall— 

7 (A) support culturally specific community8 based organizations to provide culturally specific 

9 activities for survivors of sexual assault and do10 mestic violence, to address emergent needs result11 ing from the COVID–19 public health emergency 

12 and other public health concerns; and 

13 (B) support culturally specific community14 based organizations that provide culturally spe15 cific activities to promote strategic partnership 

16 development and collaboration in responding to 

17 the impact of COVID–19 and other public health 

18 concerns on survivors of sexual assault and do19 mestic violence. 

20 (d) GRANTS TO SUPPORT SURVIVORS OF SEXUAL AS21 SAULT.— 

22 (1) IN GENERAL.—In addition to amounts other23 wise made available, there is appropriated, out of any 

24 amounts in the Treasury not otherwise appropriated, 

25 to the Secretary, $198,000,000 for fiscal year 2021, to 
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1 be available until expended, to carry out this sub2 section (excluding Federal administrative costs, for 

3 which funds are appropriated under subsection (e)). 

4 (2) USE OF FUNDS.—From amounts appro5 priated under paragraph (1), the Secretary acting 

6 through the Director of the Family Violence Preven7 tion and Services Program, shall assist rape crisis 

8 centers in transitioning to virtual services and meet9 ing the emergency needs of survivors. 

10 (e) ADMINISTRATIVE COSTS.—In addition to amounts 

11 otherwise made available, there is appropriated to the Sec12 retary, out of any amounts in the Treasury not otherwise 

13 appropriated, $2,500,000 for fiscal year 2021, to remain 

14 available until expended, for the Federal administrative 

15 costs of carrying out subsections (c) and (d). 

16 SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT. 

17 In addition to amounts otherwise available, there is 

18 appropriated to the Secretary of Health and Human Serv19 ices for fiscal year 2021, out of any money in the Treasury 

20 not otherwise appropriated, the following amounts, to re21 main available through September 30, 2023: 

22 (1) $250,000,000 for carrying out the program 

23 authorized under section 201 of the Child Abuse Pre24 vention and Treatment Act (42 U.S.C. 5116), which 

25 shall be allocated without regard to section 204(4) of 
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1 such Act (42 U.S.C. 5116d(4)) and shall be allotted 

2 to States in accordance with section 203 of such Act 

3 (42 U.S.C. 5116b), except that— 

4 (A) in subsection (b)(1)(A) of such section 

5 203, ‘‘70 percent’’ shall be deemed to be ‘‘100 

6 percent’’; and 

7 (B) subsections (b)(1)(B) and (c) of such 

8 section 203 shall not apply; and 

9 (2) $100,000,000 for carrying out the State 

10 grant program authorized under section 106 of the 

11 Child Abuse Prevention and Treatment Act (42 

12 U.S.C. 5106a), which shall be allocated without re13 gard to section 112(a)(2) of such Act (42 U.S.C. 

14 5106h(a)(2)). 

15 SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY 

16 SERVICE AND THE NATIONAL SERVICE 

17 TRUST. 

18 (a) CORPORATION FOR NATIONAL AND COMMUNITY

19 SERVICE.—In addition to amounts otherwise made avail20 able, there is appropriated for fiscal year 2021, out of any 

21 money in the Treasury not otherwise appropriated, to the 

22 Corporation for National and Community Service, 

23 $852,000,000, to remain available through September 30, 

24 2024, to carry out subsection (b), except that amounts to 
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1 carry out subsection (b)(7) shall remain available until 

2 September 30, 2026. 

3 (b) ALLOCATION OF AMOUNTS.—Amounts provided by 

4 subsection (a) shall be allocated as follows: 

5 (1) AMERICORPS STATE AND NATIONAL.— 

6 $620,000,000 shall be used— 

7 (A) to increase the living allowances of par8 ticipants in national service programs; and 

9 (B) to make funding adjustments to existing 

10 (as of the date of enactment of this Act) awards 

11 and award new and additional awards to enti12 ties to support programs described in para13 graphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) 

14 of subsection (a), and subsection (b)(2), of section 

15 122 of the National and Community Service Act 

16 of 1990 (42 U.S.C. 12572), whether or not the 

17 entities are already grant recipients under such 

18 provisions on the date of enactment of this Act, 

19 and notwithstanding section 122(a)(1)(B)(vi) of 

20 the National and Community Service Act of 

21 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by— 

22 (i) prioritizing entities serving commu23 nities disproportionately impacted by 

24 COVID–19 and utilizing culturally com-
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1 petent and multilingual strategies in the 

2 provision of services; and 

3 (ii) taking into account the diversity of 

4 communities and participants served by 

5 such entities, including racial, ethnic, socio6 economic, linguistic, or geographic diver7 sity. 

8 (2) STATE COMMISSIONS.—$20,000,000 shall be 

9 used to make adjustments to existing (as of the date 

10 of enactment of this Act) awards and new and addi11 tional awards, including awards to State Commis12 sions on National and Community Service, under sec13 tion 126(a) of the National and Community Service 

14 Act of 1990 (42 U.S.C. 12576(a)). 

15 (3) VOLUNTEER GENERATION FUND.— 

16 $20,000,000 shall be used for expenses authorized 

17 under section 501(a)(4)(F) of the National and Com18 munity Service Act of 1990 (42 U.S.C. 

19 12681(a)(4)(F)), which, notwithstanding section 

20 198P(d)(1)(B) of that Act (42 U.S.C. 

21 12653p(d)(1)(B)), shall be for grants awarded by the 

22 Corporation for National and Community Service on 

23 a competitive basis. 

24 (4) AMERICORPS VISTA.—$80,000,000 shall be 

25 used for the purposes described in section 101 of the 
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1 Domestic Volunteer Service Act of 1973 (42 U.S.C. 

2 4951), including to increase the living allowances of 

3 volunteers, described in section 105(b) of the Domestic 

4 Volunteer Service Act of 1973 (42 U.S.C. 4955(b)). 

5 (5) NATIONAL SENIOR SERVICE CORPS.— 

6 $30,000,000 shall be used for the purposes described 

7 in section 200 of the Domestic Volunteer Service Act 

8 of 1973 (42 U.S.C. 5000). 

9 (6) ADMINISTRATIVE COSTS.—$73,000,000 shall 

10 be used for the Corporation for National and Commu11 nity Service for administrative expenses to carry out 

12 programs and activities funded by subsection (a). 

13 (7) OFFICE OF INSPECTOR GENERAL.— 

14 $9,000,000 shall be used for the Office of Inspector 

15 General of the Corporation for National and Commu16 nity Service for salaries and expenses necessary for 

17 oversight and audit of programs and activities funded 

18 by subsection (a). 

19 (c) NATIONAL SERVICE TRUST.—In addition to 

20 amounts otherwise made available, there is appropriated for 

21 fiscal year 2021, out of any money in the Treasury not 

22 otherwise appropriated, $148,000,000, to remain available 

23 until expended, for administration of the National Service 

24 Trust, and for payment to the Trust for the provision of 

25 educational awards pursuant to section 145(a)(1)(A) of the 
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1 National and Community Service Act of 1990 (42 U.S.C. 

2 12601(a)(1)(A)). 

3 Subtitle D—Public Health 

4 SEC. 2301. FUNDING FOR COVID–19 VACCINE ACTIVITIES AT 

5 THE CENTERS FOR DISEASE CONTROL AND 

6 PREVENTION. 

7 (a) IN GENERAL.—In addition to amounts otherwise 

8 available, there is appropriated to the Secretary of Health 

9 and Human Services (in this subtitle referred to as the 

10 ‘‘Secretary’’) for fiscal year 2021, out of any money in the 

11 Treasury not otherwise appropriated, $7,500,000,000, to re12 main available until expended, to carry out activities to 

13 plan, prepare for, promote, distribute, administer, monitor, 

14 and track COVID–19 vaccines. 

15 (b) USE OF FUNDS.—The Secretary, acting through 

16 the Director of the Centers for Disease Control and Preven17 tion, and in consultation with other agencies, as applicable, 

18 shall, in conducting activities referred to in subsection 

19 (a)— 

20 (1) conduct activities to enhance, expand, and 

21 improve nationwide COVID–19 vaccine distribution 

22 and administration, including activities related to 

23 distribution of ancillary medical products and sup24 plies related to vaccines; and 
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1 (2) provide technical assistance, guidance, and 

2 support to, and award grants or cooperative agree3 ments to, State, local, Tribal, and territorial public 

4 health departments for enhancement of COVID–19 

5 vaccine distribution and administration capabilities, 

6 including— 

7 (A) the distribution and administration of 

8 vaccines licensed under section 351 of the Public 

9 Health Service Act (42 U.S.C. 262) or author10 ized under section 564 of the Federal Food, 

11 Drug, and Cosmetic Act (21 U.S.C. 360bbb–3) 

12 and ancillary medical products and supplies re13 lated to vaccines; 

14 (B) the establishment and expansion, in15 cluding staffing support, of community vaccina16 tion centers, particularly in underserved areas; 

17 (C) the deployment of mobile vaccination 

18 units, particularly in underserved areas; 

19 (D) information technology, standards-based 

20 data, and reporting enhancements, including im21 provements necessary to support standards-based 

22 sharing of data related to vaccine distribution 

23 and vaccinations and systems that enhance vac24 cine safety, effectiveness, and uptake, particu25 larly among underserved populations; 
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1 (E) facilities enhancements; 

2 (F) communication with the public regard3 ing when, where, and how to receive COVID–19 

4 vaccines; and 

5 (G) transportation of individuals to facili6 tate vaccinations, including at community vac7 cination centers and mobile vaccination units, 

8 particularly for underserved populations. 

9 (c) SUPPLEMENTAL FUNDING FOR STATE VACCINA10 TION GRANTS.— 

11 (1) DEFINITIONS.—In this subsection: 

12 (A) BASE FORMULA.—The term ‘‘base for13 mula’’ means the allocation formula that applied 

14 to the Public Health Emergency Preparedness 

15 cooperative agreement in fiscal year 2020. 

16 (B) ALTERNATIVE ALLOCATION.—The term 

17 ‘‘alternative allocation’’ means an allocation to 

18 each State, territory, or locality calculated using 

19 the percentage derived from the allocation re20 ceived by such State, territory, or locality of the 

21 aggregate amount of fiscal year 2020 Public 

22 Health Emergency Preparedness cooperative 

23 agreement awards under section 319C–1 of the 

24 Public Health Service Act (42 U.S.C. 247d–3a). 

25 (2) SUPPLEMENTAL FUNDING.— 
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1 (A) IN GENERAL.—Not later than 21 days 

2 after the date of enactment of this Act, the Sec3 retary shall, out of amounts described in sub4 section (a), provide supplemental funding to any 

5 State, locality, or territory that received less of 

6 the amounts that were appropriated under title 

7 III of division M of Public Law 116–260 for 

8 vaccination grants to be issued by the Centers for 

9 Disease Control and Prevention than such State, 

10 locality, or territory would have received had 

11 such amounts been allocated using the alter12 native allocation. 

13 (B) AMOUNT.—The amount of supplemental 

14 funding provided under this subsection shall be 

15 equal to the difference between— 

16 (i) the amount the State, locality, or 

17 territory received, or would receive, under 

18 the base formula; and 

19 (ii) the amount the State, locality, or 

20 territory would receive under the alternative 

21 allocation. 

22 SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVI23 TIES. 

24 In addition to amounts otherwise available, there is 

25 appropriated to the Secretary for fiscal year 2021, out of 
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1 any money in the Treasury not otherwise appropriated, 

2 $1,000,000,000, to remain available until expended, to 

3 carry out activities, acting through the Director of the Cen4 ters for Disease Control and Prevention— 

5 (1) to strengthen vaccine confidence in the 

6 United States, including its territories and posses7 sions; 

8 (2) to provide further information and education 

9 with respect to vaccines licensed under section 351 of 

10 the Public Health Service Act (42 U.S.C. 262) or au11 thorized under section 564 of the Federal Food, Drug, 

12 and Cosmetic Act (21 U.S.C. 360bbb–3); and 

13 (3) to improve rates of vaccination throughout 

14 the United States, including its territories and posses15 sions, including through activities described in section 

16 313 of the Public Health Service Act, as amended by 

17 section 311 of division BB of the Consolidated Appro18 priations Act, 2021 (Public Law 116–260). 

19 SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID–19 VAC20 CINES, THERAPEUTICS, AND MEDICAL SUP21 PLIES. 

22 In addition to amounts otherwise available, there is 

23 appropriated to the Secretary for fiscal year 2021, out of 

24 any money in the Treasury not otherwise appropriated, 

25 $6,050,000,000, to remain available until expended, for nec-
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1 essary expenses with respect to research, development, man2 ufacturing, production, and the purchase of vaccines, thera3 peutics, and ancillary medical products and supplies to 

4 prevent, prepare, or respond to— 

5 (1) SARS–CoV–2 or any viral variant mutating 

6 therefrom with pandemic potential; and 

7 (2) COVID–19 or any disease with potential for 

8 creating a pandemic. 

9 SEC. 2304. FUNDING FOR COVID–19 VACCINE, THERA10 PEUTIC, AND DEVICE ACTIVITIES AT THE 

11 FOOD AND DRUG ADMINISTRATION. 

12 In addition to amounts otherwise available, there is 

13 appropriated to the Secretary for fiscal year 2021, out of 

14 any money in the Treasury not otherwise appropriated, 

15 $500,000,000, to remain available until expended, to be 

16 used for the evaluation of the continued performance, safety, 

17 and effectiveness, including with respect to emerging 

18 COVID–19 variants, of vaccines, therapeutics, and 

19 diagnostics approved, cleared, licensed, or authorized for use 

20 for the treatment, prevention, or diagnosis of COVID–19; 

21 facilitation of advanced continuous manufacturing activi22 ties related to production of vaccines and related materials; 

23 facilitation and conduct of inspections related to the manu24 facturing of vaccines, therapeutics, and devices delayed or 

25 cancelled for reasons related to COVID–19; review of devices 
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1 authorized for use for the treatment, prevention, or diag2 nosis of COVID–19; and oversight of the supply chain and 

3 mitigation of shortages of vaccines, therapeutics, and de4 vices approved, cleared, licensed, or authorized for use for 

5 the treatment, prevention, or diagnosis of COVID–19 by the 

6 Food and Drug Administration. 

7 SEC. 2305. REDUCED COST-SHARING. 

8 (a) IN GENERAL.—Section 1402 of the Patient Protec9 tion and Affordable Care Act is amended by redesignating 

10 subsection (f) as subsection (g) and by inserting after sub11 section (e) the following new subsection: 

12 ‘‘(f) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE

13 UNEMPLOYMENT COMPENSATION DURING 2021.—For pur14 poses of this section, in the case of an individual who has 

15 received, or has been approved to receive, unemployment 

16 compensation for any week beginning during 2021, for the 

17 plan year in which such week begins— 

18 ‘‘(1) such individual shall be treated as meeting 

19 the requirements of subsection (b)(2), and 

20 ‘‘(2) for purposes of subsections (c) and (d), there 

21 shall not be taken into account any household income 

22 of the individual in excess of 133 percent of the pov23 erty line for a family of the size involved.’’. 
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1 (b) EFFECTIVE DATE.—The amendment made by this 

2 section shall apply to plan years beginning after December 

3 31, 2020. 

4 Subtitle E—Testing 

5 SEC. 2401. FUNDING FOR COVID–19 TESTING, CONTACT 

6 TRACING, AND MITIGATION ACTIVITIES. 

7 (a) IN GENERAL.—In addition to amounts otherwise 

8 available, there is appropriated to the Secretary of Health 

9 and Human Services (in this subtitle referred to as the 

10 ‘‘Secretary’’) for fiscal year 2021, out of any money in the 

11 Treasury not otherwise appropriated, $47,800,000,000, to 

12 remain available until expended, to carry out activities to 

13 detect, diagnose, trace, and monitor SARS–CoV–2 and 

14 COVID–19 infections and related strategies to mitigate the 

15 spread of COVID–19. 

16 (b) USE OF FUNDS.—From amounts appropriated by 

17 subsection (a), the Secretary shall— 

18 (1) implement a national, evidence-based strat19 egy for testing, contact tracing, surveillance, and 

20 mitigation with respect to SARS–CoV–2 and 

21 COVID–19, including through activities authorized 

22 under section 319(a) of the Public Health Service Act; 

23 (2) provide technical assistance, guidance, and 

24 support, and award grants or cooperative agreements 

25 to State, local, and territorial public health depart-
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1 ments for activities to detect, diagnose, trace, and 

2 monitor SARS–CoV–2 and COVID–19 infections and 

3 related strategies and activities to mitigate the spread 

4 of COVID–19; 

5 (3) support the development, manufacturing, 

6 procurement, distribution, and administration of tests 

7 to detect or diagnose SARS–CoV–2 and COVID–19, 

8 including through— 

9 (A) support for the development, manufac10 ture, procurement, and distribution of supplies 

11 necessary for administering tests, such as per12 sonal protective equipment; and 

13 (B) support for the acquisition, construc14 tion, alteration, or renovation of non-federally 

15 owned facilities for the production of diagnostics 

16 and ancillary medical products and supplies 

17 where the Secretary determines that such an in18 vestment is necessary to ensure the production of 

19 sufficient amounts of such supplies; 

20 (4) establish and expand Federal, State, local, 

21 and territorial testing and contact tracing capabili22 ties, including— 

23 (A) through investments in laboratory ca24 pacity, such as— 
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1 (i) academic and research laboratories, 

2 or other laboratories that could be used for 

3 processing of COVID–19 testing; 

4 (ii) community-based testing sites and 

5 community-based organizations; or 

6 (iii) mobile health units, particularly 

7 in medically underserved areas; and 

8 (B) with respect to quarantine and isola9 tion of contacts; 

10 (5) enhance information technology, data mod11 ernization, and reporting, including improvements 

12 necessary to support sharing of data related to public 

13 health capabilities; 

14 (6) award grants to, or enter into cooperative 

15 agreements or contracts with, State, local, and terri16 torial public health departments to establish, expand, 

17 and sustain a public health workforce; and 

18 (7) to cover administrative and program support 

19 costs necessary to conduct activities related to sub20 paragraph (a). 

21 SEC. 2402. FUNDING FOR SARS–COV–2 GENOMIC SEQUENC22 ING AND SURVEILLANCE. 

23 (a) IN GENERAL.—In addition to amounts otherwise 

24 available, there is appropriated to the Secretary for fiscal 

25 year 2021 out of any money in the Treasury not otherwise 
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1 appropriated, $1,750,000,000, to remain available until ex2 pended, to strengthen and expand activities and workforce 

3 related to genomic sequencing, analytics, and disease sur4 veillance. 

5 (b) USE OF FUNDS.—From amounts appropriated by 

6 subsection (a), the Secretary, acting through the Director 

7 of the Centers for Disease Control and Prevention, shall— 

8 (1) conduct, expand, and improve activities to 

9 sequence genomes, identify mutations, and survey the 

10 circulation and transmission of viruses and other or11 ganisms, including strains of SARS–CoV–2; 

12 (2) award grants or cooperative agreements to 

13 State, local, Tribal, or territorial public health de14 partments or public health laboratories— 

15 (A) to increase their capacity to sequence 

16 genomes of circulating strains of viruses and 

17 other organisms, including SARS–CoV–2; 

18 (B) to identify mutations in viruses and 

19 other organisms, including SARS–CoV–2; 

20 (C) to use genomic sequencing to identify 

21 outbreaks and clusters of diseases or infections, 

22 including COVID–19; and 

23 (D) to develop effective disease response 

24 strategies based on genomic sequencing and sur25 veillance data; 
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1 (3) enhance and expand the informatics capa2 bilities of the public health workforce; and 

3 (4) award grants for the construction, alteration, 

4 or renovation of facilities to improve genomic se5 quencing and surveillance capabilities at the State 

6 and local level. 

7 SEC. 2403. FUNDING FOR GLOBAL HEALTH. 

8 In addition to amounts otherwise available, there is 

9 appropriated to the Secretary for fiscal year 2021, out of 

10 any amounts in the Treasury not otherwise appropriated, 

11 $750,000,000, to remain available until expended, for ac12 tivities to be conducted acting through the Director of the 

13 Centers for Disease Control and Prevention to combat 

14 SARS–CoV–2, COVID–19, and other emerging infectious 

15 disease threats globally, including efforts related to global 

16 health security, global disease detection and response, global 

17 health protection, global immunization, and global coordi18 nation on public health. 

19 SEC. 2404. FUNDING FOR DATA MODERNIZATION AND 

20 FORECASTING CENTER. 

21 In addition to amounts otherwise available, there is 

22 appropriated to the Secretary for fiscal year 2021, out of 

23 any money in the Treasury not otherwise appropriated, 

24 $500,000,000, to remain available until expended, for ac25 tivities to be conducted acting through the Director of the 
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1 Centers for Disease Control and Prevention to support pub2 lic health data surveillance and analytics infrastructure 

3 modernization initiatives at the Centers for Disease Control 

4 and Prevention, and establish, expand, and maintain ef5 forts to modernize the United States disease warning system 

6 to forecast and track hotspots for COVID–19, its variants, 

7 and emerging biological threats, including academic and 

8 workforce support for analytics and informatics infrastruc9 ture and data collection systems. 

10 Subtitle F—Public Health 

11 Workforce 

12 SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE. 

13 (a) IN GENERAL.—In addition to amounts otherwise 

14 available, there is appropriated to the Secretary of Health 

15 and Human Services (in this subtitle referred to as the 

16 ‘‘Secretary’’) for fiscal year 2021, out of any money in the 

17 Treasury not otherwise appropriated, $7,660,000,000, to re18 main available until expended, to carry out activities re19 lated to establishing, expanding, and sustaining a public 

20 health workforce, including by making awards to State, 

21 local, and territorial public health departments. 

22 (b) USE OF FUNDS FOR PUBLIC HEALTH DEPART23 MENTS.—Amounts made available to an awardee pursuant 

24 to subsection (a) shall be used for the following: 
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1 (1) Costs, including wages and benefits, related 

2 to the recruiting, hiring, and training of individ3 uals— 

4 (A) to serve as case investigators, contact 

5 tracers, social support specialists, community 

6 health workers, public health nurses, disease 

7 intervention specialists, epidemiologists, program 

8 managers, laboratory personnel, informaticians, 

9 communication and policy experts, and any 

10 other positions as may be required to prevent, 

11 prepare for, and respond to COVID–19; and 

12 (B) who are employed by— 

13 (i) the State, territorial, or local public 

14 health department involved; or 

15 (ii) a nonprofit private or public orga16 nization with demonstrated expertise in im17 plementing public health programs and es18 tablished relationships with such State, ter19 ritorial, or local public health departments, 

20 particularly in medically underserved 

21 areas. 

22 (2) Personal protective equipment, data manage23 ment and other technology, or other necessary sup24 plies. 
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1 (3) Administrative costs and activities necessary 

2 for awardees to implement activities funded under 

3 this section. 

4 (4) Subawards from recipients of awards under 

5 subsection (a) to local health departments for the pur6 poses of the activities funded under this section. 

7 SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS. 

8 In addition to amounts otherwise available, there is 

9 appropriated to the Secretary for fiscal year 2021, out of 

10 any money in the Treasury not otherwise appropriated, 

11 $100,000,000, to remain available until expended, for car12 rying out section 2813 of the Public Health Service Act (42 

13 U.S.C. 300hh–15). 

14 Subtitle G—Public Health 

15 Investments 

16 SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS 

17 AND COMMUNITY CARE. 

18 (a) IN GENERAL.—In addition to amounts otherwise 

19 available, there is appropriated to the Secretary of Health 

20 and Human Services (in this subtitle referred to as the 

21 ‘‘Secretary’’) for fiscal year 2021, out of any money in the 

22 Treasury not otherwise appropriated, $7,600,000,000, to re23 main available until expended, for necessary expenses for 

24 awarding grants and cooperative agreements under section 

25 330 of the Public Health Service Act (42 U.S.C. 254b) to 
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1 be awarded without regard to the time limitation in sub2 section (e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), 

3 and (r)(2)(B) of such section 330, and for necessary ex4 penses for awarding grants to Federally qualified health 

5 centers, as described in section 1861(aa)(4)(B) of the Social 

6 Security Act (42 U.S.C.1395x(aa)(4)(B)), and for awarding 

7 grants or contracts to Papa Ola Lokahi and to qualified 

8 entities under sections 4 and 6 of the Native Hawaiian 

9 Health Care Improvement Act (42 U.S.C. 11703, 11705). 

10 Of the total amount appropriated by the preceding sentence, 

11 not less than $20,000,000 shall be for grants or contracts 

12 to Papa Ola Lokahi and to qualified entities under sections 

13 4 and 6 of the Native Hawaiian Health Care Improvement 

14 Act (42 U.S.C. 11703, 11705). 

15 (b) USE OF FUNDS.—Amounts made available to an 

16 awardee pursuant to subsection (a) shall be used— 

17 (1) to plan, prepare for, promote, distribute, ad18 minister, and track COVID–19 vaccines, and to carry 

19 out other vaccine-related activities; 

20 (2) to detect, diagnose, trace, and monitor 

21 COVID–19 infections and related activities necessary 

22 to mitigate the spread of COVID–19, including ac23 tivities related to, and equipment or supplies pur24 chased for, testing, contact tracing, surveillance, miti25 gation, and treatment of COVID–19; 
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1 (3) to purchase equipment and supplies to con2 duct mobile testing or vaccinations for COVID–19, to 

3 purchase and maintain mobile vehicles and equip4 ment to conduct such testing or vaccinations, and to 

5 hire and train laboratory personnel and other staff to 

6 conduct such mobile testing or vaccinations, particu7 larly in medically underserved areas; 

8 (4) to establish, expand, and sustain the health 

9 care workforce to prevent, prepare for, and respond to 

10 COVID–19, and to carry out other health workforce11 related activities; 

12 (5) to modify, enhance, and expand health care 

13 services and infrastructure; and 

14 (6) to conduct community outreach and edu15 cation activities related to COVID–19. 

16 (c) PAST EXPENDITURES.—An awardee may use 

17 amounts awarded pursuant to subsection (a) to cover the 

18 costs of the awardee carrying out any of the activities de19 scribed in subsection (b) during the period beginning on 

20 the date of the declaration of a public health emergency by 

21 the Secretary under section 319 of the Public Health Service 

22 Act (42 U.S.C. 247d) on January 31, 2020, with respect 

23 to COVID–19 and ending on the date of such award. 
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1 SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE 

2 CORPS. 

3 (a) IN GENERAL.—In addition to amounts otherwise 

4 available, there is appropriated to the Secretary for fiscal 

5 year 2021, out of any money in the Treasury not otherwise 

6 appropriated, $800,000,000, to remain available until ex7 pended, for carrying out sections 338A, 338B, and 338I of 

8 the Public Health Service Act (42 U.S.C. 254l, 254l–1, 

9 254q–1) with respect to the health workforce. 

10 (b) STATE LOAN REPAYMENT PROGRAMS.— 

11 (1) IN GENERAL.—Of the amount made available 

12 pursuant to subsection (a), $100,000,000 shall be 

13 made available for providing primary health services 

14 through grants to States under section 338I(a) of the 

15 Public Health Service Act (42 U.S.C. 254q–1(a)). 

16 (2) CONDITIONS.—With respect to grants de17 scribed in paragraph (1) using funds made available 

18 under such paragraph: 

19 (A) Section 338I(b) of the Public Health 

20 Service Act (42 U.S.C. 254q–1(b)) shall not 

21 apply. 

22 (B) Notwithstanding section 338I(d)(2) of 

23 the Public Health Service Act (42 U.S.C. 254q– 

24 1(d)(2)), not more than 10 percent of an award 

25 to a State from such amounts, may be used by 
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1 the State for costs of administering the State 

2 loan repayment program. 

3 SEC. 2603. FUNDING FOR NURSE CORPS. 

4 In addition to amounts otherwise available, there is 

5 appropriated to the Secretary for fiscal year 2021, out of 

6 any money in the Treasury not otherwise appropriated, 

7 $200,000,000, to remain available until expended, for car8 rying out section 846 of the Public Health Service Act (42 

9 U.S.C. 297n). 

10 SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS 

11 THAT OPERATE GRADUATE MEDICAL EDU12 CATION. 

13 (a) IN GENERAL.—In addition to amounts otherwise 

14 available, and notwithstanding the capped amount ref15 erenced in sections 340H(b)(2) and 340H(d)(2) of the Pub16 lic Health Service Act (42 U.S.C. 256h(b)(2) and (d)(2)), 

17 there is appropriated to the Secretary for fiscal year 2021, 

18 out of any money in the Treasury not otherwise appro19 priated, $330,000,000, to remain available until September 

20 30, 2023, for the program of payments to teaching health 

21 centers that operate graduate medical education under sec22 tion 340H of the Public Health Service Act (42 U.S.C. 

23 256h) and for teaching health center development grants au24 thorized under section 749A of the Public Health Service 

25 Act (42 U.S.C. 293l–1). 
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1 (b) USE OF FUNDS.—Amounts made available pursu2 ant to subsection (a) shall be used for the following activi3 ties: 

4 (1) For making payments to establish new ap5 proved graduate medical residency training programs 

6 pursuant to section 340H(a)(1)(C) of the Public 

7 Health Service Act (42 U.S.C. 256h(a)(1)(C)). 

8 (2) To provide an increase to the per resident 

9 amount described in section 340H(a)(2) of the Public 

10 Health Service Act (42 U.S.C. 256h(a)(2)) of $10,000. 

11 (3) For making payments under section 

12 340H(a)(1)(A) of the Public Health Service Act (42 

13 U.S.C. 256h(a)(1)(A))) to qualified teaching health 

14 centers for maintenance of filled positions at existing 

15 approved graduate medical residency training pro16 grams. 

17 (4) For making payments under section 

18 340H(a)(1)(B) of the Public Health Service Act (42 

19 U.S.C. 256h(a)(1)(B)) for the expansion of existing 

20 approved graduate medical residency training pro21 grams. 

22 (5) For making awards under section 749A of 

23 the Public Health Service Act (42 U.S.C. 293l–1) to 

24 teaching health centers for the purpose of establishing 
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1 new accredited or expanded primary care residency 

2 programs. 

3 (6) To cover administrative costs and activities 

4 necessary for qualified teaching health centers receiv5 ing payments under section 340H of the Public 

6 Health Service Act (42 U.S.C. 256h) to carry out ac7 tivities under such section. 

8 SEC. 2605. FUNDING FOR FAMILY PLANNING. 

9 In addition to amounts otherwise available, there is 

10 appropriated to the Secretary for fiscal year 2021, out of 

11 any money in the Treasury not otherwise appropriated, 

12 $50,000,000, to remain available until expended, for nec13 essary expenses for making grants and contracts under sec14 tion 1001 of the Public Health Service Act (42 U.S.C. 300). 

15 Subtitle H—Mental Health and 

16 Substance Use Disorder 

17 SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY 

18 MENTAL HEALTH SERVICES. 

19 In addition to amounts otherwise available, there is 

20 appropriated to the Secretary of Health and Human Serv21 ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal 

22 year 2021, out of any money in the Treasury not otherwise 

23 appropriated, $1,500,000,000, to remain available until ex24 pended, for carrying out subpart I of part B of title XIX 

25 of the Public Health Service Act (42 U.S.C. 300x et seq.), 
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1 subpart III of part B of title XIX of such Act (42 U.S.C. 

2 300x–51 et seq.), and section 505(c) of such Act (42 U.S.C. 

3 290aa–4(c)) with respect to mental health. Notwithstanding 

4 section 1952 of the Public Health Service Act (42 U.S.C. 

5 300x–62), any amount awarded to a State out of amounts 

6 appropriated by this section shall be expended by the State 

7 by September 30, 2025. 

8 SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION 

9 AND TREATMENT OF SUBSTANCE ABUSE. 

10 In addition to amounts otherwise available, there is 

11 appropriated to the Secretary for fiscal year 2021, out of 

12 any money in the Treasury not otherwise appropriated, 

13 $1,500,000,000, to remain available until expended, for car14 rying out subpart II of part B of title XIX of the Public 

15 Health Service Act (42 U.S.C. 300x–21 et seq.), subpart III 

16 of part B of title XIX of such Act (42 U.S.C. 300x–51 et 

17 seq.), section 505(d) of such Act (42 U.S.C. 290aa–4(d)) 

18 with respect to substance abuse, and section 515(d) of such 

19 Act (42 U.S.C. 290bb–21(d)). Notwithstanding section 1952 

20 of the Public Health Service Act (42 U.S.C. 300x–62), any 

21 amount awarded to a State out of amounts appropriated 

22 by this section shall be expended by the State by September 

23 30, 2025. 
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1 SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE 

2 USE DISORDER TRAINING FOR HEALTH CARE 

3 PROFESSIONALS, PARAPROFESSIONALS, AND 

4 PUBLIC SAFETY OFFICERS. 

5 (a) IN GENERAL.—In addition to amounts otherwise 

6 available, there is appropriated to the Secretary for fiscal 

7 year 2021, out of any money in the Treasury not otherwise 

8 appropriated, $80,000,000, to remain available until ex9 pended, for the purpose described in subsection (b). 

10 (b) USE OF FUNDING.—The Secretary, acting through 

11 the Administrator of the Health Resources and Services Ad12 ministration, shall, taking into consideration the needs of 

13 rural and medically underserved communities, use amounts 

14 appropriated by subsection (a) to award grants or contracts 

15 to health professions schools, academic health centers, State 

16 or local governments, Indian Tribes and Tribal organiza17 tions, or other appropriate public or private nonprofit enti18 ties (or consortia of entities, including entities promoting 

19 multidisciplinary approaches), to plan, develop, operate, or 

20 participate in health professions and nursing training ac21 tivities for health care students, residents, professionals, 

22 paraprofessionals, trainees, and public safety officers, and 

23 employers of such individuals, in evidence-informed strate24 gies for reducing and addressing suicide, burnout, mental 

25 health conditions, and substance use disorders among health 

26 care professionals. 
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1 SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS 

2 CAMPAIGN ENCOURAGING HEALTHY WORK 

3 CONDITIONS AND USE OF MENTAL HEALTH 

4 AND SUBSTANCE USE DISORDER SERVICES 

5 BY HEALTH CARE PROFESSIONALS. 

6 (a) IN GENERAL.—In addition to amounts otherwise 

7 available, there is appropriated to the Secretary for fiscal 

8 year 2021, out of any money in the Treasury not otherwise 

9 appropriated, $20,000,000, to remain available until ex10 pended, for the purpose described in subsection (b). 

11 (b) USE OF FUNDS.—The Secretary, acting through 

12 the Director of the Centers for Disease Control and Preven13 tion and in consultation with the medical professional com14 munity, shall use amounts appropriated by subsection (a) 

15 to carry out a national evidence-based education and 

16 awareness campaign directed at health care professionals 

17 and first responders (such as emergency medical service 

18 providers), and employers of such professionals and first re19 sponders. Such awareness campaign shall— 

20 (1) encourage primary prevention of mental 

21 health conditions and substance use disorders and sec22 ondary and tertiary prevention by encouraging health 

23 care professionals to seek support and treatment for 

24 their own mental health and substance use concerns; 

25 and 
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1 (2) help such professionals to identify risk factors 

2 in themselves and others and respond to such risks. 

3 SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PRO4 VIDERS TO PROMOTE MENTAL HEALTH 

5 AMONG THEIR HEALTH PROFESSIONAL 

6 WORKFORCE. 

7 (a) IN GENERAL.—In addition to amounts otherwise 

8 available, there is appropriated to the Secretary for fiscal 

9 year 2021, out of any money in the Treasury not otherwise 

10 appropriated, $40,000,000, to remain available until ex11 pended, for the purpose described in subsection (b). 

12 (b) USE OF FUNDS.—The Secretary, acting through 

13 the Administrator of the Health Resources and Services Ad14 ministration, shall, taking into consideration the needs of 

15 rural and medically underserved communities, use amounts 

16 appropriated by subsection (a) to award grants or contracts 

17 to entities providing health care, including health care pro18 viders associations and Federally qualified health centers, 

19 to establish, enhance, or expand evidence-informed pro20 grams or protocols to promote mental health among their 

21 providers, other personnel, and members. 

22 SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR 

23 LOCAL SUBSTANCE USE DISORDER SERVICES. 

24 (a) IN GENERAL.—In addition to amounts otherwise 

25 available, there is appropriated to the Secretary for fiscal 
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1 year 2021, out of any money in the Treasury not otherwise 

2 appropriated, $30,000,000, to remain available until ex3 pended, to carry out the purpose described in subsection (b). 

4 (b) USE OF FUNDS.— 

5 (1) IN GENERAL.—The Secretary, acting through 

6 the Assistant Secretary for Mental Health and Sub7 stance Use and in consultation with the Director of 

8 the Centers for Disease Control and Prevention, shall 

9 award grants to support States; local, Tribal, and 

10 territorial governments; Tribal organizations; non11 profit community-based organizations; and primary 

12 and behavioral health organizations to support com13 munity-based overdose prevention programs, syringe 

14 services programs, and other harm reduction services. 

15 (2) USE OF GRANT FUNDS.—Grant funds award16 ed under this section to eligible entities shall be used 

17 for preventing and controlling the spread of infectious 

18 diseases and the consequences of such diseases for in19 dividuals with substance use disorder, distributing 

20 opioid overdose reversal medication to individuals at 

21 risk of overdose, connecting individuals at risk for, or 

22 with, a substance use disorder to overdose education, 

23 counseling, and health education, and encouraging 

24 such individuals to take steps to reduce the negative 
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1 personal and public health impacts of substance use 

2 or misuse. 

3 SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR 

4 LOCAL BEHAVIORAL HEALTH NEEDS. 

5 (a) IN GENERAL.—In addition to amounts otherwise 

6 available, there is appropriated to the Secretary for fiscal 

7 year 2021, out of any money in the Treasury not otherwise 

8 appropriated, $50,000,000, to remain available until ex9 pended, to carry out the purpose described in subsection (b). 

10 (b) USE OF FUNDS.— 

11 (1) IN GENERAL.—The Secretary, acting through 

12 the Assistant Secretary for Mental Health and Sub13 stance Use, shall award grants to State, local, Tribal, 

14 and territorial governments, Tribal organizations, 

15 nonprofit community-based entities, and primary 

16 care and behavioral health organizations to address 

17 increased community behavioral health needs wors18 ened by the COVID–19 public health emergency. 

19 (2) USE OF GRANT FUNDS.—Grant funds award20 ed under this section to eligible entities shall be used 

21 for promoting care coordination among local entities; 

22 training the mental and behavioral health workforce, 

23 relevant stakeholders, and community members; ex24 panding evidence-based integrated models of care; ad25 dressing surge capacity for mental and behavioral 
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1 health needs; providing mental and behavioral health 

2 services to individuals with mental health needs (in3 cluding co-occurring substance use disorders) as deliv4 ered by behavioral and mental health professionals 

5 utilizing telehealth services; and supporting, enhanc6 ing, or expanding mental and behavioral health pre7 ventive and crisis intervention services. 

8 SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC 

9 STRESS NETWORK. 

10 In addition to amounts otherwise available, there is 

11 appropriated to the Secretary for fiscal year 2021, out of 

12 any money in the Treasury not otherwise appropriated, 

13 $10,000,000, to remain available until expended, for car14 rying out section 582 of the Public Health Service Act (42 

15 U.S.C. 290hh–1) with respect to addressing the problem of 

16 high-risk or medically underserved persons who experience 

17 violence-related stress. 

18 SEC. 2709. FUNDING FOR PROJECT AWARE. 

19 In addition to amounts otherwise available, there is 

20 appropriated to the Secretary for fiscal year 2021, out of 

21 any money in the Treasury not otherwise appropriated, 

22 $30,000,000, to remain available until expended, for car23 rying out section 520A of the Public Health Service Act 

24 (42 U.S.C. 290bb–32) with respect to advancing wellness 

25 and resiliency in education. 
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1 SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION. 

2 In addition to amounts otherwise available, there is 

3 appropriated to the Secretary for fiscal year 2021, out of 

4 any money in the Treasury not otherwise appropriated, 

5 $20,000,000, to remain available until expended, for car6 rying out sections 520E and 520E–2 of the Public Health 

7 Service Act (42 U.S.C. 290bb–36, 290bb–36b). 

8 SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORK9 FORCE EDUCATION AND TRAINING. 

10 In addition to amounts otherwise available, there is 

11 appropriated to the Secretary for fiscal year 2021, out of 

12 any money in the Treasury not otherwise appropriated, 

13 $100,000,000, to remain available until expended, for car14 rying out section 756 of the Public Health Service Act (42 

15 U.S.C. 294e–1). 

16 SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH 

17 CARE ACCESS. 

18 In addition to amounts otherwise available, there is 

19 appropriated to the Secretary for fiscal year 2021, out of 

20 any money in the Treasury not otherwise appropriated, 

21 $80,000,000, to remain available until expended, for car22 rying out section 330M of the Public Health Service Act 

23 (42 U.S.C. 254c–19). 
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1 SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CER2 TIFIED COMMUNITY BEHAVIORAL HEALTH 

3 CLINICS. 

4 In addition to amounts otherwise available, there is 

5 appropriated to the Secretary, acting through the Assistant 

6 Secretary for Mental Health and Substance Use, for fiscal 

7 year 2021, out of any money in the Treasury not otherwise 

8 appropriated, $420,000,000, to remain available until ex9 pended, for grants to communities and community organi10 zations that meet the criteria for Certified Community Be11 havioral Health Clinics pursuant to section 223(a) of the 

12 Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a 

13 note). 

14 Subtitle I—Exchange Grant 

15 Program 

16 SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EX17 CHANGE MODERNIZATION. 

18 (a) IN GENERAL.—Out of funds appropriated under 

19 subsection (b), the Secretary of Health and Human Services 

20 (in this subtitle referred to as the ‘‘Secretary’’) shall award 

21 grants to each American Health Benefits Exchange estab22 lished under section 1311(b) of the Patient Protection and 

23 Affordable Care Act (42 U.S.C. 18031(b)) (other than an 

24 Exchange established by the Secretary under section 1321(c) 

25 of such Act (42 U.S.C. 18041(c))) that submits to the Sec26 retary an application at such time and in such manner, 
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1 and containing such information, as specified by the Sec2 retary, for purposes of enabling such Exchange to modernize 

3 or update any system, program, or technology utilized by 

4 such Exchange to ensure such Exchange is compliant with 

5 all applicable requirements. 

6 (b) FUNDING.—In addition to amounts otherwise 

7 available, there is appropriated, for fiscal year 2021, out 

8 of any money in the Treasury not otherwise appropriated, 

9 $20,000,000, to remain available until September 30, 2022, 

10 for carrying out this section. 

11 Subtitle J—Continued Assistance to 

12 Rail Workers 

13 SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE 

14 RAILROAD UNEMPLOYMENT INSURANCE ACT. 

15 (a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad 

16 Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 

17 amended— 

18 (1) in the first sentence— 

19 (A) by striking ‘‘March 14, 2021’’ and in20 serting ‘‘September 6, 2021’’; 

21 (B) by striking ‘‘or July 1, 2020’’ and in22 serting ‘‘July 1, 2020, or July 1, 2021’’; and 

23 (2) in the fourth sentence, by striking ‘‘March 

24 14, 2021’’ and inserting ‘‘September 6, 2021’’. 
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1 (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 

2 Funds appropriated under subparagraph (B) of section 

3 2(a)(5) of the Railroad Unemployment Insurance Act (45 

4 U.S.C. 352(a)(5)) shall be available to cover the cost of re5 covery benefits provided under such section 2(a)(5) by rea6 son of the amendments made by subsection (a) as well as 

7 to cover the cost of such benefits provided under such section 

8 2(a)(5) as in effect on the day before the date of enactment 

9 of this Act. 

10 SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER 

11 THE RAILROAD UNEMPLOYMENT INSURANCE 

12 ACT. 

13 (a) IN GENERAL.—Section 2(c)(2)(D) of the Railroad 

14 Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is 

15 amended— 

16 (1) in clause (i)— 

17 (A) in subclause (I), by striking ‘‘185 days’’ 

18 and inserting ‘‘330 days’’; 

19 (B) in subclause (II), 

20 (i) by striking ‘‘19 consecutive 14-day 

21 periods’’ and inserting ‘‘33 consecutive 14- 

22 day periods’’; and 

23 (ii) by striking ‘‘6 consecutive 14-day 

24 periods’’ and inserting ‘‘20 consecutive 14- 

25 day periods’’; 
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1 (2) in clause (ii)— 

2 (A) by striking ‘‘120 days of unemploy3 ment’’ and inserting ‘‘265 days of unemploy4 ment’’; 

5 (B) by striking ‘‘12 consecutive 14-day peri6 ods’’ and inserting ‘‘27 consecutive 14-day peri7 ods’’; and 

8 (C) by striking ‘‘6 consecutive 14-day peri9 ods’’ and inserting ‘‘20 consecutive 14-day peri10 ods’’; 

11 (3) in clause (iii)— 

12 (A) by striking ‘‘June 30, 2021’’ and insert13 ing ‘‘June 30, 2022’’; and 

14 (B) by striking ‘‘the provisions of clauses (i) 

15 and (ii) shall not apply to any employee whose 

16 extended benefit period under subparagraph (B) 

17 begins after March 14, 2021, and shall not apply 

18 to any employee with respect to any registration 

19 period beginning after April 5, 2021.’’ and in20 serting ‘‘the provisions of clauses (i) and (ii) 

21 shall not apply to any employee with respect to 

22 any registration period beginning after Sep23 tember 6, 2021.’’; and 

24 (4) in clause (v), by adding at the end the fol25 lowing: ‘‘In addition to the amount appropriated by 
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1 the preceding two sentences, out of any funds in the 

2 Treasury not otherwise appropriated, there are ap3 propriated $2,000,000 to cover the cost of additional 

4 extended unemployment benefits provided under this 

5 subparagraph, to remain available until expended.’’. 

6 (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 

7 Funds appropriated under the first, second, or third sen8 tence of clause (v) of section 2(c)(2)(D) of the Railroad Un9 employment Insurance Act shall be available to cover the 

10 cost of additional extended unemployment benefits provided 

11 under such section 2(c)(2)(D) by reason of the amendments 

12 made by subsection (a) as well as to cover the cost of such 

13 benefits provided under such section 2(c)(2)(D) as in effect 

14 on the day before the date of enactment of this Act. 

15 SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING 

16 PERIOD FOR BENEFITS UNDER THE RAIL17 ROAD UNEMPLOYMENT INSURANCE ACT. 

18 (a) IN GENERAL.—Section 2112(a) of the CARES Act 

19 (15 U.S.C. 9030(a)) is amended by striking ‘‘March 14, 

20 2021’’ and inserting ‘‘September 6, 2021’’. 

21 (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 

22 Funds appropriated under section 2112(c) of the CARES 

23 Act (15 U.S.C. 9030(c)) shall be available to cover the cost 

24 of additional benefits payable due to section 2112(a) of such 

25 Act by reason of the amendments made by subsection (a) 
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1 as well as to cover the cost of such benefits payable due to 

2 such section 2112(a) as in effect on the day before the date 

3 of enactment of this Act. 

4 SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF 

5 THE INSPECTOR GENERAL FUNDING. 

6 In addition to amounts otherwise made available, 

7 there are appropriated for fiscal year 2021, out of any 

8 money in the Treasury not otherwise appropriated— 

9 (1) $27,975,000, to remain available until ex10 pended, for the Railroad Retirement Board, to pre11 vent, prepare for, and respond to coronavirus, of 

12 which— 

13 (A) $6,800,000 shall be for additional hir14 ing and overtime bonuses as needed to admin15 ister the Railroad Unemployment Insurance Act; 

16 and 

17 (B) $21,175,000 shall be to supplement, not 

18 supplant, existing resources devoted to operations 

19 and improvements for the Information Tech20 nology Investment Initiatives of the Railroad Re21 tirement Board; and 

22 (2) $500,000, to remain available until ex23 pended, for the Railroad Retirement Board Office of 

24 Inspector General for audit, investigatory and review 

25 activities. 
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1 Subtitle K—Ratepayer Protection 

2 SEC. 2911. FUNDING FOR LIHEAP. 

3 In addition to amounts otherwise available, there is 

4 appropriated for fiscal year 2021, out of any amounts in 

5 the Treasury not otherwise appropriated, $4,500,000,000, 

6 to remain available through September 30, 2022, for addi7 tional funding to provide payments under section 2602(b) 

8 of the Low-Income Home Energy Assistance Act of 1981 

9 (42 U.S.C. 8621(b)), except that— 

10 (1) $2,250,000,000 of such amounts shall be allo11 cated as though the total appropriation for such pay12 ments for fiscal year 2021 was less than 

13 $1,975,000,000; and 

14 (2) section 2607(b)(2)(B) of such Act (42 U.S.C. 

15 8626(b)(2)(B)) shall not apply to funds appropriated 

16 under this section for fiscal year 2021. 

17 SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM. 

18 (a) IN GENERAL.—In addition to amounts otherwise 

19 available, there is appropriated to the Secretary of Health 

20 and Human Services (in this section referred to as the ‘‘Sec21 retary’’) for fiscal year 2021, out of any amounts in the 

22 Treasury not otherwise appropriated, $500,000,000, to re23 main available until expended, for grants to States and In24 dian Tribes to assist low-income households, particularly 

25 those with the lowest incomes, that pay a high proportion 
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1 of household income for drinking water and wastewater 

2 services, by providing funds to owners or operators of public 

3 water systems or treatment works to reduce arrearages of 

4 and rates charged to such households for such services. 

5 (b) ALLOTMENT.—The Secretary shall— 

6 (1) allot amounts appropriated in this section to 

7 a State or Indian Tribe based on— 

8 (A) the percentage of households in the 

9 State, or under the jurisdiction of the Indian 

10 Tribe, with income equal or less than 150 per11 cent of the Federal poverty line; and 

12 (B) the percentage of households in the 

13 State, or under the jurisdiction of the Indian 

14 Tribe, that spend more than 30 percent of 

15 monthly income on housing; and 

16 (2) reserve up to 3 percent of the amount appro17 priated in this section for Indian Tribes and tribal 

18 organizations. 

19 (c) DEFINITION.—In this section, the term ‘‘State’’ 

20 means each of the 50 States of the United States, the Dis21 trict of Columbia, the Commonwealth of Puerto Rico, Amer22 ican Samoa, Guam, the United States Virgin Islands, and 

23 the Commonwealth of the Northern Mariana Islands. 
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1 Subtitle L—Assistance for Older 

2 Americans, Grandfamilies, and 

3 Kinship Families 

4 SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR 

5 FAMILIES. 

6 (a) APPROPRIATION.—In addition to amounts other7 wise available, there is appropriated for fiscal year 2021, 

8 out of any money in the Treasury not otherwise appro9 priated, $1,434,000,000, to remain available until ex10 pended, to carry out the Older Americans Act of 1965. 

11 (b) ALLOCATION OF AMOUNTS.—Amounts made avail12 able by subsection (a) shall be available as follows: 

13 (1) $750,000,000 shall be available to carry out 

14 part C of title III of such Act. 

15 (2) $25,000,000 shall be available to carry out 

16 title VI of such Act, including part C of such title. 

17 (3) $460,000,000 shall be available to carry out 

18 part B of title III of such Act, including for— 

19 (A) supportive services of the types made 

20 available for fiscal year 2020; 

21 (B) efforts related to COVID–19 vaccination 

22 outreach, including education, communication, 

23 transportation, and other activities to facilitate 

24 vaccination of older individuals; and 
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1 (C) prevention and mitigation activities re2 lated to COVID–19 focused on addressing ex3 tended social isolation among older individuals, 

4 including activities for investments in techno5 logical equipment and solutions or other strate6 gies aimed at alleviating negative health effects 

7 of social isolation due to long-term stay-at-home 

8 recommendations for older individuals for the 

9 duration of the COVID–19 public health emer10 gency. 

11 (4) $44,000,000 shall be available to carry out 

12 part D of title III of such Act. 

13 (5) $145,000,000 shall be available to carry out 

14 part E of title III of such Act. 

15 (6) $10,000,000 shall be available to carry out 

16 the long-term care ombudsman program under title 

17 VII of such Act. 

18 SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON 

19 GRANDFAMILIES AND KINSHIP FAMILIES. 

20 (a) IN GENERAL.—In addition to amounts otherwise 

21 available, there is appropriated to the Secretary of Health 

22 and Human Services for fiscal year 2021, out of any money 

23 in the Treasury not otherwise appropriated, $10,000,000, 

24 to remain available through September 30, 2025, for the 

25 Secretary, acting through the Administrator of the Admin-
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1 istration for Community Living, to establish, directly or 

2 through grants or contracts, a National Technical Assist3 ance Center on Grandfamilies and Kinship Families (in 

4 this section referred to as the ‘‘Center’’) to provide training, 

5 technical assistance, and resources for government pro6 grams, nonprofit and other community-based organiza7 tions, and Indian Tribes, Tribal organizations, and urban 

8 Indian organizations, that serve grandfamilies and kinship 

9 families to support the health and well-being of members 

10 of grandfamilies and kinship families, including caregivers, 

11 children, and their parents. The Center shall focus pri12 marily on serving grandfamilies and kinship families in 

13 which the primary caregiver is an adult age 55 or older, 

14 or the child has one or more disabilities. 

15 (b) ACTIVITIES OF THE CENTER.—The Center shall— 

16 (1) engage experts to stimulate the development 

17 of new and identify existing evidence-based, evidence18 informed, and exemplary practices or programs re19 lated to health promotion (including mental health 

20 and substance use disorder treatment), education, nu21 trition, housing, financial needs, legal issues, dis22 ability self-determination, caregiver support, and 

23 other issues to help serve caregivers, children, and 

24 their parents in grandfamilies and kinship families; 
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1 (2) encourage and support the implementation of 

2 the evidence-based, evidence-informed, and exemplary 

3 practices or programs identified under paragraph (1) 

4 to support grandfamilies and kinship families and to 

5 promote coordination of services for grandfamilies 

6 and kinship families across systems that support 

7 them; 

8 (3) facilitate learning across States, territories, 

9 Indian Tribes, Tribal organizations, and urban In10 dian organizations for providing technical assistance, 

11 resources, and training related to issues described in 

12 paragraph (1) to individuals and entities across sys13 tems that directly work with grandfamilies and kin14 ship families; 

15 (4) help government programs, nonprofit and 

16 other community-based organizations, and Indian 

17 Tribes, Tribal organizations, and urban Indian orga18 nizations, serving grandfamilies and kinship families, 

19 to plan and coordinate responses to assist 

20 grandfamilies and kinship families during national, 

21 State, Tribal, territorial, and local emergencies and 

22 disasters; and 

23 (5) assist government programs, and nonprofit 

24 and other community-based organizations, in pro25 moting equity and implementing culturally and lin-
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1 guistically appropriate approaches as the programs 

2 and organizations serve grandfamilies and kinship 

3 families. 

4 TITLE III—COMMITTEE ON BANK5 ING, HOUSING, AND URBAN 

6 AFFAIRS 

7 Subtitle A—Defense Production Act 

8 of 1950 

9 SEC. 3101. COVID–19 EMERGENCY MEDICAL SUPPLIES EN10 HANCEMENT. 

11 (a) SUPPORTING ENHANCED USE OF THE DEFENSE

12 PRODUCTION ACT OF 1950.—In addition to funds otherwise 

13 available, there is appropriated, for fiscal year 2021, out 

14 of any money in the Treasury not otherwise appropriated, 

15 $10,000,000,000, to remain available until September 30, 

16 2025, to carry out titles I, III, and VII of such Act in ac17 cordance with subsection (b). 

18 (b) MEDICAL SUPPLIES AND EQUIPMENT.— 

19 (1) TESTING, PPE, VACCINES, AND OTHER MATE20 RIALS.—Except as provided in paragraph (2), 

21 amounts appropriated in subsection (a) shall be used 

22 for the purchase, production (including the construc23 tion, repair, and retrofitting of government-owned or 

24 private facilities as necessary), or distribution of 

25 medical supplies and equipment (including durable 
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1 medical equipment) related to combating the COVID– 

2 19 pandemic, including— 

3 (A) in vitro diagnostic products for the de4 tection of SARS–CoV–2 or the diagnosis of the 

5 virus that causes COVID–19, and the reagents 

6 and other materials necessary for producing, 

7 conducting, or administering such products, and 

8 the machinery, equipment, laboratory capacity, 

9 or other technology necessary to produce such 

10 products; 

11 (B) face masks and personal protective 

12 equipment, including face shields, nitrile gloves, 

13 N–95 filtering facepiece respirators, and any 

14 other masks or equipment (including durable 

15 medical equipment) needed to respond to the 

16 COVID–19 pandemic, and the materials, ma17 chinery, additional manufacturing lines or fa18 cilities, or other technology necessary to produce 

19 such equipment; and 

20 (C) drugs, devices, and biological products 

21 that are approved, cleared, licensed, or author22 ized for use in treating or preventing COVID–19 

23 and symptoms related to COVID–19, and any 

24 materials, manufacturing machinery, additional 

25 manufacturing or fill-finish lines or facilities, 
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1 technology, or equipment (including durable 

2 medical equipment) necessary to produce or use 

3 such drugs, biological products, or devices (in4 cluding syringes, vials, or other supplies or 

5 equipment related to delivery, distribution, or 

6 administration). 

7 (2) RESPONDING TO PUBLIC HEALTH EMER8 GENCIES.—After September 30, 2022, amounts appro9 priated in subsection (a) may be used for any activity 

10 authorized by paragraph (1), or any other activity 

11 necessary to meet critical public health needs of the 

12 United States, with respect to any pathogen that the 

13 President has determined has the potential for cre14 ating a public health emergency. 

15 Subtitle B—Housing Provisions 

16 SEC. 3201. EMERGENCY RENTAL ASSISTANCE. 

17 (a) FUNDING.— 

18 (1) APPROPRIATION.—In addition to amounts 

19 otherwise available, there is appropriated to the Sec20 retary of the Treasury for fiscal year 2021, out of any 

21 money in the Treasury not otherwise appropriated, 

22 $21,550,000,000, to remain available until September 

23 30, 2027, for making payments to eligible grantees 

24 under this section— 
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1 (2) RESERVATION OF FUNDS.—Of the amount 

2 appropriated under paragraph (1), the Secretary 

3 shall reserve— 

4 (A) $305,000,000 for making payments 

5 under this section to the Commonwealth of Puer6 to Rico, the United States Virgin Islands, Guam, 

7 the Commonwealth of the Northern Mariana Is8 lands, and American Samoa; 

9 (B) $30,000,000 for costs of the Secretary 

10 for the administration of emergency rental as11 sistance programs and technical assistance to re12 cipients of any grants made by the Secretary to 

13 provide financial and other assistance to renters; 

14 (C) $3,000,000 for administrative expenses 

15 of the Inspector General relating to oversight of 

16 funds provided in this section; and 

17 (D) $2,500,000,000 for payments to high18 need grantees as provided in this section. 

19 (b) ALLOCATION OF FUNDS TO ELIGIBLE GRANT20 EES.— 

21 (1) ALLOCATION FOR STATES AND UNITS OF

22 LOCAL GOVERNMENT.— 

23 (A) IN GENERAL.—The amount appro24 priated under paragraph (1) of subsection (a) 

25 that remains after the application of paragraph 
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1 (2) of such subsection shall be allocated to eligi2 ble grantees described in subparagraphs (A) and 

3 (B) of subsection (f)(1) in the same manner as 

4 the amount appropriated under section 501 of 

5 subtitle A of title V of division N of the Consoli6 dated Appropriations Act, 2021 (Public Law 

7 116–260) is allocated to States and units of local 

8 government under subsection (b)(1) of such sec9 tion, except that section 501(b) of such subtitle A 

10 shall be applied— 

11 (i) without regard to clause (i) of 

12 paragraph (1)(A); 

13 (ii) by deeming the amount appro14 priated under paragraph (1) of subsection 

15 (a) of this Act that remains after the appli16 cation of paragraph (2) of such subsection 

17 to be the amount deemed to apply for pur18 poses of applying clause (ii) of section 

19 501(b)(1)(A) of such subtitle A; 

20 (iii) by substituting ‘‘$152,000,000’’ 

21 for ‘‘$200,000,000’’ each place such term 

22 appears; 

23 (iv) in subclause (I) of such section 

24 501(b)(1)(A)(v), by substituting ‘‘under sec25 tion 3201 of the American Rescue Plan Act 
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1 of 2021’’ for ‘‘under section 501 of subtitle 

2 A of title V of division N of the Consoli3 dated Appropriations Act, 2021’’; and 

4 (v) in subclause (II) of such section 

5 501(b)(1)(A)(v), by substituting ‘‘local gov6 ernment elects to receive funds from the Sec7 retary under section 3201 of the American 

8 Rescue Plan Act of 2021 and will use the 

9 funds in a manner consistent with such sec10 tion’’ for ‘‘local government elects to receive 

11 funds from the Secretary under section 501 

12 of subtitle A of title V of division N of the 

13 Consolidated Appropriations Act, 2021 and 

14 will use the funds in a manner consistent 

15 with such section’’. 

16 (B) PRO RATA ADJUSTMENT.—The Sec17 retary shall make pro rata adjustments in the 

18 amounts of the allocations determined under sub19 paragraph (A) of this paragraph for entities de20 scribed in such subparagraph as necessary to en21 sure that the total amount of allocations made 

22 pursuant to such subparagraph does not exceed 

23 the remainder appropriated amount described in 

24 such subparagraph. 
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1 (2) ALLOCATIONS FOR TERRITORIES.—The 

2 amount reserved under subsection (a)(2)(A) shall be 

3 allocated to eligible grantees described in subsection 

4 (f)(1)(C) in the same manner as the amount appro5 priated under section 501(a)(2)(A) of subtitle A of 

6 title V of division N of the Consolidated Appropria7 tions Act, 2021 (Public Law 116–260) is allocated 

8 under section 501(b)(3) of such subtitle A to eligible 

9 grantees described under subparagraph (C) of such 

10 section 501(b)(3), except that section 501(b)(3) of such 

11 subtitle A shall be applied— 

12 (A) in subparagraph (A), by inserting ‘‘of 

13 section 3201 of the American Rescue Plan Act of 

14 2021’’ after ‘‘the amount reserved under sub15 section (a)(2)(A)’’; and 

16 (B) in clause (i) of subparagraph (B), by 

17 substituting ‘‘the amount equal to 0.3 percent of 

18 the amount appropriated under subsection 

19 (a)(1)’’ with ‘‘the amount equal to 0.3 percent of 

20 the amount appropriated under subsection (a)(1) 

21 of section 3201 of the American Rescue Plan Act 

22 of 2021’’. 

23 (3) HIGH-NEED GRANTEES.—The Secretary shall 

24 allocate funds reserved under subsection (a)(2)(D) to 

25 eligible grantees with a high need for assistance under 
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1 this section, with the number of very low-income 

2 renter households paying more than 50 percent of in3 come on rent or living in substandard or overcrowded 

4 conditions, rental market costs, and change in em5 ployment since February 2020 used as the factors for 

6 allocating funds. 

7 (c) PAYMENT SCHEDULE.— 

8 (1) IN GENERAL.—The Secretary shall pay all 

9 eligible grantees not less than 40 percent of each such 

10 eligible grantee’s total allocation provided under sub11 section (b) within 60 days of enactment of this Act. 

12 (2) SUBSEQUENT PAYMENTS.—The Secretary 

13 shall pay to eligible grantees additional amounts in 

14 tranches up to the full amount of each such eligible 

15 grantee’s total allocation in accordance with a proce16 dure established by the Secretary, provided that any 

17 such procedure established by the Secretary shall re18 quire that an eligible grantee must have obligated not 

19 less than 75 percent of the funds already disbursed by 

20 the Secretary pursuant to this section prior to dis21 bursement of additional amounts. 

22 (d) USE OF FUNDS.— 

23 (1) IN GENERAL.—An eligible grantee shall only 

24 use the funds provided from payments made under 

25 this section as follows: 
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1 (A) FINANCIAL ASSISTANCE.— 

2 (i) IN GENERAL.—Subject to clause (ii) 

3 of this subparagraph, funds received by an 

4 eligible grantee from payments made under 

5 this section shall be used to provide finan6 cial assistance to eligible households, not to 

7 exceed 18 months, including the payment 

8 of— 

9 (I) rent; 

10 (II) rental arrears; 

11 (III) utilities and home energy 

12 costs; 

13 (IV) utilities and home energy 

14 costs arrears; and 

15 (V) other expenses related to hous16 ing, as defined by the Secretary. 

17 (ii) LIMITATION.—The aggregate 

18 amount of financial assistance an eligible 

19 household may receive under this section, 

20 when combined with financial assistance 

21 provided under section 501 of subtitle A of 

22 title V of division N of the Consolidated Ap23 propriations Act, 2021 (Public Law 116– 

24 260), shall not exceed 18 months. 
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1 (B) HOUSING STABILITY SERVICES.—Not 

2 more than 10 percent of funds received by an eli3 gible grantee from payments made under this 

4 section may be used to provide case management 

5 and other services intended to help keep house6 holds stably housed. 

7 (C) ADMINISTRATIVE COSTS.—Not more 

8 than 15 percent of the total amount paid to an 

9 eligible grantee under this section may be used 

10 for administrative costs attributable to providing 

11 financial assistance, housing stability services, 

12 and other affordable rental housing and eviction 

13 prevention activities, including for data collec14 tion and reporting requirements related to such 

15 funds. 

16 (D) OTHER AFFORDABLE RENTAL HOUSING

17 AND EVICTION PREVENTION ACTIVITIES.—An eli18 gible grantee may use any funds from payments 

19 made under this section that are unobligated on 

20 October 1, 2022, for purposes in addition to 

21 those specified in this paragraph, provided 

22 that— 

23 (i) such other purposes are affordable 

24 rental housing and eviction prevention pur25 poses, as defined by the Secretary, serving 
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1 very low-income families (as such term is 

2 defined in section 3(b) of the United States 

3 Housing Act of 1937 (42 U.S.C. 1437a(b))); 

4 and 

5 (ii) prior to obligating any funds for 

6 such purposes, the eligible grantee has obli7 gated not less than 75 percent of the total 

8 funds allocated to such eligible grantee in 

9 accordance with this section. 

10 (2) DISTRIBUTION OF ASSISTANCE.—Amounts 

11 appropriated under subsection (a)(1) of this section 

12 shall be subject to the same terms and conditions that 

13 apply under paragraph (4) of section 501(c) of sub14 title A of title V of division N of the Consolidated Ap15 propriations Act, 2021 (Public Law 116–260) to 

16 amounts appropriated under subsection (a)(1) of such 

17 section 501. 

18 (e) REALLOCATION OF FUNDS.— 

19 (1) IN GENERAL.—Beginning March 31, 2022, 

20 the Secretary shall reallocate funds allocated to eligi21 ble grantees in accordance with subsection (b) but not 

22 yet paid in accordance with subsection (c)(2) accord23 ing to a procedure established by the Secretary. 

24 (2) ELIGIBILITY FOR REALLOCATED FUNDS.— 

25 The Secretary shall require an eligible grantee to have 
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1 obligated 50 percent of the total amount of funds allo2 cated to such eligible grantee under subsection (b) to 

3 be eligible to receive funds reallocated under para4 graph (1) of this subsection. 

5 (3) PAYMENT OF REALLOCATED FUNDS BY THE

6 SECRETARY.—The Secretary shall pay to each eligible 

7 grantee eligible for a payment of reallocated funds de8 scribed in paragraph (2) of this subsection the 

9 amount allocated to such eligible grantee in accord10 ance with the procedure established by the Secretary 

11 in accordance with paragraph (1) of this subsection. 

12 (4) USE OF REALLOCATED FUNDS.—Eligible 

13 grantees may use any funds received in accordance 

14 with this subsection only for purposes specified in 

15 paragraph (1) of subsection (d). 

16 (f) DEFINITIONS.—In this section: 

17 (1) ELIGIBLE GRANTEE.—The term ‘‘eligible 

18 grantee’’ means any of the following: 

19 (A) The 50 States of the United States and 

20 the District of Columbia. 

21 (B) A unit of local government (as defined 

22 in paragraph (5)). 

23 (C) The Commonwealth of Puerto Rico, the 

24 United States Virgin Islands, Guam, the Com-
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1 monwealth of the Northern Mariana Islands, and 

2 American Samoa. 

3 (2) ELIGIBLE HOUSEHOLD.—The term ‘‘eligible 

4 household’’ means a household of 1 or more individ5 uals who are obligated to pay rent on a residential 

6 dwelling and with respect to which the eligible grant7 ee involved determines that— 

8 (A) 1 or more individuals within the house9 hold has— 

10 (i) qualified for unemployment bene11 fits; or 

12 (ii) experienced a reduction in house13 hold income, incurred significant costs, or 

14 experienced other financial hardship during 

15 or due, directly or indirectly, to the 

16 coronavirus pandemic; 

17 (B) 1 or more individuals within the house18 hold can demonstrate a risk of experiencing 

19 homelessness or housing instability; and 

20 (C) the household is a low-income family 

21 (as such term is defined in section 3(b) of the 

22 United States Housing Act of 1937 (42 U.S.C. 

23 1437a(b)). 
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1 (3) INSPECTOR GENERAL.—The term ‘‘Inspector 

2 General’’ means the Inspector General of the Depart3 ment of the Treasury. 

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

5 the Secretary of the Treasury. 

6 (5) UNIT OF LOCAL GOVERNMENT.—The term 

7 ‘‘unit of local government’’ has the meaning given 

8 such term in section 501 of subtitle A of title V of di9 vision N of the Consolidated Appropriations Act, 

10 2021 (Public Law 116–260). 

11 (g) AVAILABILITY.—Funds provided to an eligible 

12 grantee under a payment made under this section shall re13 main available through September 30, 2025. 

14 (h) EXTENSION OF AVAILABILITY UNDER PROGRAM

15 FOR EXISTING FUNDING.—Paragraph (1) of section 501(e) 

16 of subtitle A of title V of division N of the Consolidated 

17 Appropriations Act, 2021 (Public Law 116–260) is amend18 ed by striking ‘‘December 31, 2021’’ and inserting ‘‘Sep19 tember 30, 2022’’. 

20 SEC. 3202. EMERGENCY HOUSING VOUCHERS. 

21 (a) APPROPRIATION.—In addition to amounts other22 wise available, there is appropriated to the Secretary of 

23 Housing and Urban Development (in this section referred 

24 to as the ‘‘Secretary’’) for fiscal year 2021, out of any 

25 money in the Treasury not otherwise appropriated, 
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1 $5,000,000,000, to remain available until September 30, 

2 2030, for— 

3 (1) incremental emergency vouchers under sub4 section (b); 

5 (2) renewals of the vouchers under subsection (b); 

6 (3) fees for the costs of administering vouchers 

7 under subsection (b) and other eligible expenses de8 fined by notice to prevent, prepare, and respond to 

9 coronavirus to facilitate the leasing of the emergency 

10 vouchers, such as security deposit assistance and other 

11 costs related to retention and support of participating 

12 owners; and 

13 (4) adjustments in the calendar year 2021 sec14 tion 8 renewal funding allocation, including main15 stream vouchers, for public housing agencies that ex16 perience a significant increase in voucher per-unit 

17 costs due to extraordinary circumstances or that, de18 spite taking reasonable cost savings measures, would 

19 otherwise be required to terminate rental assistance 

20 for families as a result of insufficient funding. 

21 (b) EMERGENCY VOUCHERS.— 

22 (1) IN GENERAL.—The Secretary shall provide 

23 emergency rental assistance vouchers under subsection 

24 (a), which shall be tenant-based rental assistance 
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1 under section 8(o) of the United States Housing Act 

2 of 1937 (42 U.S.C. 1437f(o)). 

3 (2) QUALIFYING INDIVIDUALS OR FAMILIES DE4 FINED.—For the purposes of this section, qualifying 

5 individuals or families are those who are— 

6 (A) homeless (as such term is defined in sec7 tion 103(a) of the McKinney-Vento Homeless As8 sistance Act (42 U.S.C. 11302(a)); 

9 (B) at risk of homelessness (as such term is 

10 defined in section 401(1) of the McKinney-Vento 

11 Homeless Assistance Act (42 U.S.C. 11360(1))); 

12 (C) fleeing, or attempting to flee, domestic 

13 violence, dating violence, sexual assault, stalking, 

14 or human trafficking, as defined by the Sec15 retary; or 

16 (D) recently homeless, as determined by the 

17 Secretary, and for whom providing rental assist18 ance will prevent the family’s homelessness or 

19 having high risk of housing instability. 

20 (3) ALLOCATION.—The Secretary shall notify 

21 public housing agencies of the number of emergency 

22 vouchers provided under this section to be allocated to 

23 the agency not later than 60 days after the date of the 

24 enactment of this Act, in accordance with a formula 

25 that includes public housing agency capacity and en-
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1 sures geographic diversity, including with respect to 

2 rural areas, among public housing agencies admin3 istering the Housing Choice Voucher program. 

4 (4) TERMS AND CONDITIONS.— 

5 (A) ELECTION TO ADMINISTER.—The Sec6 retary shall establish a procedure for public 

7 housing agencies to accept or decline the emer8 gency vouchers allocated to the agency in accord9 ance with the formula under subparagraph (3). 

10 (B) FAILURE TO USE VOUCHERS PROMPT11 LY.—If a public housing agency fails to lease its 

12 authorized vouchers under subsection (b) on be13 half of eligible families within a reasonable pe14 riod of time, the Secretary may revoke and redis15 tribute any unleased vouchers and associated 

16 funds, including administrative fees and costs re17 ferred to in subsection (a)(3), to other public 

18 housing agencies according to the formula under 

19 paragraph (3). 

20 (5) WAIVERS AND ALTERNATIVE REQUIRE21 MENTS.—The Secretary may waive or specify alter22 native requirements for any provision of the United 

23 States Housing Act of 1937 (42 U.S.C. 1437 et seq.) 

24 or regulation applicable to such statute other than re25 quirements related to fair housing, nondiscrimina-
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1 tion, labor standards, and the environment, upon a 

2 finding that the waiver or alternative requirement is 

3 necessary to expedite or facilitate the use of amounts 

4 made available in this section. 

5 (6) TERMINATION OF VOUCHERS UPON TURN6 OVER.—After September 30, 2023, a public housing 

7 agency may not reissue any vouchers made available 

8 under this section when assistance for the family as9 sisted ends. 

10 (c) TECHNICAL ASSISTANCE AND OTHER COSTS.—The 

11 Secretary may use not more $20,000,000 of the amounts 

12 made available under this section for the costs to the Sec13 retary of administering and overseeing the implementation 

14 of this section and the Housing Choice Voucher program 

15 generally, including information technology, financial re16 porting, and other costs. Of the amounts set aside under 

17 this subsection, the Secretary may use not more than 

18 $10,000,000, without competition, to make new awards or 

19 increase prior awards to existing technical assistance pro20 viders to provide an immediate increase in capacity build21 ing and technical assistance to public housing agencies. 

22 (d) IMPLEMENTATION.—The Secretary may implement 

23 the provisions of this section by notice. 
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1 SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING. 

2 In addition to amounts otherwise available, there is 

3 appropriated to the Secretary of Agriculture for fiscal year 

4 2021, out of any money in the Treasury not otherwise ap5 propriated, $100,000,000, to remain available until Sep6 tember 30, 2022, to provide grants under section 521(a)(2) 

7 of the Housing Act of 1949 or agreements entered into in 

8 lieu of debt forgiveness or payments for eligible households 

9 as authorized by section 502(c)(5)(D) of the Housing Act 

10 of 1949, for temporary adjustment of income losses for resi11 dents of housing financed or assisted under section 514, 515, 

12 or 516 of the Housing Act of 1949 who have experienced 

13 income loss but are not currently receiving Federal rental 

14 assistance. 

15 SEC. 3204. HOUSING COUNSELING. 

16 (a) APPROPRIATION.—In addition to amounts other17 wise available, there is appropriated to the Neighborhood 

18 Reinvestment Corporation (in this section referred to as the 

19 ‘‘Corporation’’) for fiscal year 2021, out of any money in 

20 the Treasury not otherwise appropriated, $100,000,000, to 

21 remain available until September 30, 2025, for grants to 

22 housing counseling intermediaries approved by the Depart23 ment of Housing and Urban Development, State housing 

24 finance agencies, and NeighborWorks organizations for pro25 viding housing counseling services, as authorized under the 

26 Neighborhood Reinvestment Corporation Act (42 U.S.C. 
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1 8101–8107) and consistent with the discretion set forth in 

2 section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to de3 sign and administer grant programs. Of the grant funds 

4 made available under this subsection, not less than 40 per5 cent shall be provided to counseling organizations that— 

6 (1) target housing counseling services to minor7 ity and low-income populations facing housing insta8 bility; or 

9 (2) provide housing counseling services in neigh10 borhoods having high concentrations of minority and 

11 low-income populations. 

12 (b) LIMITATION.—The aggregate amount provided to 

13 NeighborWorks organizations under this section shall not 

14 exceed 15 percent of the total of grant funds made available 

15 by subsection (a). 

16 (c) ADMINISTRATION AND OVERSIGHT.—The Corpora17 tion may retain a portion of the amounts provided under 

18 this section, in a proportion consistent with its standard 

19 rate for program administration in order to cover its ex20 penses related to program administration and oversight. 

21 (d) HOUSING COUNSELING SERVICES DEFINED.— For 

22 the purposes of this section, the term ‘‘housing counseling 

23 services’’ means— 

24 (1) housing counseling provided directly to 

25 households facing housing instability, such as evic-
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1 tion, default, foreclosure, loss of income, or homeless2 ness; 

3 (2) education, outreach, training, technology up4 grades, and other program related support; and 

5 (3) operational oversight funding for grantees 

6 and subgrantees that receive funds under this section. 

7 SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE 

8 SERVICES PROGRAM. 

9 (a) APPROPRIATION.—In addition to amounts other10 wise available, there is appropriated to the Secretary of 

11 Housing and Urban Development (in this section referred 

12 to as the ‘‘Secretary’’) for fiscal year 2021, out of any 

13 money in the Treasury not otherwise appropriated, 

14 $5,000,000,000, to remain available until September 30, 

15 2025, except that amounts authorized under subsection 

16 (d)(3) shall remain available until September 30, 2029, for 

17 assistance under title II of the Cranston-Gonzalez National 

18 Affordable Housing Act (42 U.S.C. 12721 et seq.) for the 

19 following activities to primarily benefit qualifying individ20 uals or families: 

21 (1) Tenant-based rental assistance. 

22 (2) The development and support of affordable 

23 housing pursuant to section 212(a) of the Cranston24 Gonzalez National Affordable Housing Act (42 U.S.C. 

25 12742(a)) (‘‘the Act’’ herein). 
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1 (3) Supportive services to qualifying individuals 

2 or families not already receiving such supportive serv3 ices, including— 

4 (A) activities listed in section 401(29) of the 

5 McKinney-Vento Homeless Assistance Act (42 

6 U.S.C. 11360(29)); 

7 (B) housing counseling; and 

8 (C) homeless prevention services. 

9 (4) The acquisition and development of non-con10 gregate shelter units, all or a portion of which may— 

11 (A) be converted to permanent affordable 

12 housing; 

13 (B) be used as emergency shelter under sub14 title B of title IV of the McKinney-Vento Home15 less Assistance Act (42 U.S.C. 11371–11378); 

16 (C) be converted to permanent housing 

17 under subtitle C of title IV of the McKinney18 Vento Homeless Assistance Act (42 U.S.C. 

19 11381–11389); or 

20 (D) remain as non-congregate shelter units. 

21 (b) QUALIFYING INDIVIDUALS OR FAMILIES DE22 FINED.—For the purposes of this section, qualifying indi23 viduals or families are those who are— 
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1 (1) homeless, as defined in section 103(a) of the 

2 McKinney-Vento Homeless Assistance Act (42 U.S.C. 

3 11302(a)); 

4 (2) at-risk of homelessness, as defined in section 

5 401(1) of the McKinney-Vento Homeless Assistance 

6 Act (42 U.S.C. 11360(1)); 

7 (3) fleeing, or attempting to flee, domestic vio8 lence, dating violence, sexual assault, stalking, or 

9 human trafficking, as defined by the Secretary; 

10 (4) in other populations where providing sup11 portive services or assistance under section 212(a) of 

12 the Act (42 U.S.C. 12742(a)) would prevent the fam13 ily’s homelessness or would serve those with the great14 est risk of housing instability; or 

15 (5) veterans and families that include a veteran 

16 family member that meet one of the preceding cri17 teria. 

18 (c) TERMS AND CONDITIONS.— 

19 (1) FUNDING RESTRICTIONS.—The cost limits in 

20 section 212(e) (42 U.S.C. 12742(e)), the commitment 

21 requirements in section 218(g) (42 U.S.C. 12748(g)), 

22 the matching requirements in section 220 (42 U.S.C. 

23 12750), and the set-aside for housing developed, spon24 sored, or owned by community housing development 

25 organizations required in section 231 of the Act (42 
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1 U.S.C. 12771) shall not apply for amounts made 

2 available in this section. 

3 (2) ADMINISTRATIVE COSTS.— Notwithstanding 

4 sections 212(c) and (d)(1) of the Act (42 U.S.C. 

5 12742(c) and (d)(1)), of the funds made available in 

6 this section for carrying out activities authorized in 

7 this section, a grantee may use up to fifteen percent 

8 of its allocation for administrative and planning 

9 costs. 

10 (3) OPERATING EXPENSES.—Notwithstanding 

11 sections 212(a) and (g) of the Act (42 U.S.C. 

12 12742(a) and (g)), a grantee may use up to an addi13 tional five percent of its allocation for the payment 

14 of operating expenses of community housing develop15 ment organizations and nonprofit organizations car16 rying out activities authorized under this section, but 

17 only if— 

18 (A) such funds are used to develop the ca19 pacity of the community housing development 

20 organization or nonprofit organization in the ju21 risdiction or insular area to carry out activities 

22 authorized under this section; and 

23 (B) the community housing development or24 ganization or nonprofit organization complies 
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1 with the limitation on assistance in section 

2 234(b) of the Act (42 U.S.C. 12774(b)). 

3 (4) CONTRACTING.—A grantee, when contracting 

4 with service providers engaged directly in the provi5 sion of services under paragraph (a)(3), shall, to the 

6 extent practicable, enter into contracts in amounts 

7 that cover the actual total program costs and admin8 istrative overhead to provide the services contracted. 

9 (d) ALLOCATION.— 

10 (1) FORMULA ASSISTANCE.—Except as provided 

11 in paragraphs (2) and (3), the Secretary shall allo12 cate amounts made available under this section pur13 suant to section 217 of the Act (42 U.S.C. 12747) to 

14 grantees that received allocations pursuant to that 

15 same formula in fiscal year 2021, and shall make 

16 such allocations within 30 days of enactment of this 

17 Act. 

18 (2) TECHNICAL ASSISTANCE.—Up to $25,000,000 

19 of the amounts made available under this section 

20 shall be used, without competition, to make new 

21 awards or increase prior awards to existing technical 

22 assistance providers to provide an immediate increase 

23 in capacity building and technical assistance avail24 able to any grantees implementing activities or 

25 projects consistent with this section. 
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1 (3) OTHER COSTS.—Up to $50,000,000 of the 

2 amounts made available under this section shall be 

3 used for the administrative costs to oversee and ad4 minister implementation of this section and the 

5 HOME program generally, including information 

6 technology, financial reporting, and other costs. 

7 (4) WAIVERS OR ALTERNATIVE REQUIRE8 MENTS.—The Secretary may waive or specify alter9 native requirements for any provision of the Cran10 ston-Gonzalez National Affordable Housing Act (42 

11 U.S.C. 12701 et seq.) and titles I and IV of the 

12 McKinney-Vento Homelessness Act (42 U.S.C. 11301 

13 et seq., 11360 et seq.) or regulation for the adminis14 tration of the amounts made available under this sec15 tion other than requirements related to fair housing, 

16 nondiscrimination, labor standards, and the environ17 ment, upon a finding that the waiver or alternative 

18 requirement is necessary to expedite or facilitate the 

19 use of amounts made available under this section. 

20 SEC. 3206. HOMEOWNER ASSISTANCE FUND. 

21 (a) APPROPRIATION.—In addition to amounts other22 wise available, there is appropriated to the Secretary of the 

23 Treasury for the Homeowner Assistance Fund established 

24 under subsection (c) for fiscal year 2021, out of any money 

25 in the Treasury not otherwise appropriated, 
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1 $9,961,000,000, to remain available until September 30, 

2 2025, for qualified expenses that meet the purposes specified 

3 under subsection (c) and expenses described in subsection 

4 (d)(1). 

5 (b) DEFINITIONS.—In this section: 

6 (1) CONFORMING LOAN LIMIT.—The term ‘‘con7 forming loan limit’’ means the applicable limitation 

8 governing the maximum original principal obligation 

9 of a mortgage secured by a single-family residence, a 

10 mortgage secured by a 2-family residence, a mortgage 

11 secured by a 3-family residence, or a mortgage se12 cured by a 4-family residence, as determined and ad13 justed annually under section 302(b)(2) of the Federal 

14 National Mortgage Association Charter Act (12 

15 U.S.C. 1717(b)(2)) and section 305(a)(2) of the Fed16 eral Home Loan Mortgage Corporation Act (12 

17 U.S.C. 1454(a)(2)). 

18 (2) DWELLING.—The term ‘‘dwelling’’ means 

19 any building, structure, or portion thereof which is 

20 occupied as, or designed or intended for occupancy as, 

21 a residence by one or more individuals. 

22 (3) ELIGIBLE ENTITY.—The term ‘‘eligible enti23 ty’’ means— 

24 (A) a State; or 
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1 (B) any entity eligible for payment under 

2 subsection (f). 

3 (4) MORTGAGE.—The term ‘‘mortgage’’ means 

4 any credit transaction— 

5 (A) that is secured by a mortgage, deed of 

6 trust, or other consensual security interest on a 

7 principal residence of a borrower that is (i) a 1- 

8 to 4-unit dwelling, or (ii) residential real prop9 erty that includes a 1- to 4-unit dwelling; and 

10 (B) the unpaid principal balance of which 

11 was, at the time of origination, not more than 

12 the conforming loan limit. 

13 (5) FUND.—The term ‘‘Fund’’ means the Home14 owner Assistance Fund established under subsection 

15 (c). 

16 (6) SECRETARY.—The term ‘‘Secretary’’ means 

17 the Secretary of the Treasury. 

18 (7) STATE.—The term ‘‘State’’ means any State 

19 of the United States, the District of Columbia, the 

20 Commonwealth of Puerto Rico, Guam, American 

21 Samoa, the United States Virgin Islands, and the 

22 Commonwealth of the Northern Mariana Islands. 

23 (c) ESTABLISHMENT OF FUND.— 

24 (1) ESTABLISHMENT; QUALIFIED EXPENSES.— 

25 There is established in the Department of the Treas-
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1 ury a Homeowner Assistance Fund to mitigate finan2 cial hardships associated with the coronavirus pan3 demic by providing such funds as are appropriated 

4 by subsection (a) to eligible entities for the purpose of 

5 preventing homeowner mortgage delinquencies, de6 faults, foreclosures, loss of utilities or home energy 

7 services, and displacements of homeowners experi8 encing financial hardship after January 21, 2020, 

9 through qualified expenses related to mortgages and 

10 housing, which include— 

11 (A) mortgage payment assistance; 

12 (B) financial assistance to allow a home13 owner to reinstate a mortgage or to pay other 

14 housing related costs related to a period of for15 bearance, delinquency, or default; 

16 (C) principal reduction; 

17 (D) facilitating interest rate reductions; 

18 (E) payment assistance for— 

19 (i) utilities, including electric, gas, 

20 home energy, and water; 

21 (ii) internet service, including 

22 broadband internet access service, as defined 

23 in section 8.1(b) of title 47, Code of Federal 

24 Regulations (or any successor regulation); 
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1 (iii) homeowner’s insurance, flood in2 surance, and mortgage insurance; and 

3 (iv) homeowner’s association, condo4 minium association fees, or common 

5 charges; 

6 (F) reimbursement of funds expended by a 

7 State, local government, or designated entity 

8 under subsection (f) during the period beginning 

9 on January 21, 2020, and ending on the date 

10 that the first funds are disbursed by the eligible 

11 entity under the Homeowner Assistance Fund, 

12 for the purpose of providing housing or utility 

13 payment assistance to homeowners or otherwise 

14 providing funds to prevent foreclosure or post15 foreclosure eviction of a homeowner or prevent 

16 mortgage delinquency or loss of housing or utili17 ties as a response to the coronavirus disease 

18 (COVID) pandemic; and 

19 (G) any other assistance to promote housing 

20 stability for homeowners, including preventing 

21 mortgage delinquency, default, foreclosure, post22 foreclosure eviction of a homeowner, or the loss 

23 of utility or home energy services, as determined 

24 by the Secretary. 
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1 (2) TARGETING.—Not less than 60 percent of 

2 amounts made to each eligible entity allocated 

3 amounts under subsection (d) or (f) shall be used for 

4 qualified expenses that assist homeowners having in5 comes equal to or less than 100 percent of the area 

6 median income for their household size or equal to or 

7 less than 100 percent of the median income for the 

8 United States, as determined by the Secretary of 

9 Housing and Urban Development, whichever is great10 er. The eligible entity shall prioritize remaining funds 

11 to socially disadvantaged individuals. 

12 (d) ALLOCATION OF FUNDS.— 

13 (1) ADMINISTRATION.—Of any amounts made 

14 available under this section, the Secretary shall re15 serve— 

16 (A) to the Department of the Treasury, an 

17 amount not to exceed $40,000,000 to administer 

18 and oversee the Fund, and to provide technical 

19 assistance to eligible entities for the creation and 

20 implementation of State and tribal programs to 

21 administer assistance from the Fund; and 

22 (B) to the Inspector General of the Depart23 ment of the Treasury, an amount to not exceed 

24 $2,600,000 for oversight of the program under 

25 this section. 
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1 (2) FOR STATES.—After the application of para2 graphs (1), (4), and (5) of this subsection and subject 

3 to paragraph (3) of this subsection, the Secretary 

4 shall allocate the remaining funds available within 

5 the Homeowner Assistance Fund to each State of the 

6 United States, the District of Columbia, and the Com7 monwealth of Puerto Rico based on homeowner need, 

8 for such State relative to all States of the United 

9 States, the District of Columbia, and the Common10 wealth of Puerto Rico, as of the date of the enactment 

11 of this Act, which is determined by reference to— 

12 (A) the average number of unemployed indi13 viduals measured over a period of time not fewer 

14 than 3 months and not more than 12 months; 

15 and 

16 (B) the total number of mortgagors with— 

17 (i) mortgage payments that are more 

18 than 30 days past due; or 

19 (ii) mortgages in foreclosure. 

20 (3) SMALL STATE MINIMUM.— 

21 (A) IN GENERAL.—Each State of the United 

22 States, the District of Columbia, and the Com23 monwealth of Puerto Rico shall receive no less 

24 than $50,000,000 for the purposes established in 

25 (c). 
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1 (B) PRO RATA ADJUSTMENTS.—The Sec2 retary shall adjust on a pro rata basis the 

3 amount of the payments for each State of the 

4 United States, the District of Columbia, and the 

5 Commonwealth of Puerto Rico determined under 

6 this subsection without regard to this subpara7 graph to the extent necessary to comply with the 

8 requirements of subparagraph (A). 

9 (4) TERRITORY SET-ASIDE.—Notwithstanding 

10 any other provision of this section, of the amounts ap11 propriated under subsection (a), the Secretary shall 

12 reserve $30,000,000 to be disbursed to Guam, Amer13 ican Samoa, the United States Virgin Islands, and 

14 the Commonwealth of the Northern Mariana Islands 

15 based on each such territory’s share of the combined 

16 total population of all such territories, as determined 

17 by the Secretary. For the purposes of this paragraph, 

18 population shall be determined based on the most re19 cent year for which data are available from the 

20 United States Census Bureau. 

21 (5) TRIBAL SET-ASIDE.—The Secretary shall al22 locate funds to any eligible entity designated under 

23 subsection (f) pursuant to the requirements of that 

24 subsection. 

25 (e) DISTRIBUTION OF FUNDS TO STATES.— 
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1 (1) IN GENERAL.—The Secretary shall make 

2 payments, beginning not later than 45 days after en3 actment of this Act, from amounts allocated under 

4 subsection (d) to eligible entities that have notified the 

5 Secretary that they request to receive payment from 

6 the Fund and that the eligible entity will use such 

7 payments in compliance with this section. 

8 (2) REALLOCATION.—If a State does not request 

9 allocated funds by the 45th day after the date of en10 actment of this Act, such State shall not be eligible for 

11 a payment from the Secretary pursuant to this sec12 tion, and the Secretary shall, by the 180th day after 

13 the date of enactment of this Act, reallocate any funds 

14 that were not requested by such State among the 

15 States that have requested funds by the 45th day after 

16 the date of enactment of this Act. For any such re17 allocation of funds, the Secretary shall adhere to the 

18 requirements of subsection (d), except for paragraph 

19 (1), to the greatest extent possible, provided that the 

20 Secretary shall also take into consideration in deter21 mining such reallocation a State’s remaining need 

22 and a State’s record of using payments from the 

23 Fund to serve homeowners at disproportionate risk of 

24 mortgage default, foreclosure, or displacement, includ25 ing homeowners having incomes equal to or less than 
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1 100 percent of the area median income for their 

2 household size or 100 percent of the median income 

3 for the United States, as determined by the Secretary 

4 of Housing and Urban Development, whichever is 

5 greater, and minority homeowners. 

6 (f) TRIBAL SET-ASIDE.— 

7 (1) SET-ASIDE.—Notwithstanding any other pro8 vision of this section, of the amounts appropriated 

9 under subsection (a), the Secretary shall use 5 percent 

10 to make payments to entities that are eligible for pay11 ments under clauses (i) and (ii) of section 

12 501(b)(2)(A) of subtitle A of title V of division N of 

13 the Consolidated Appropriations Act, 2021 (Public 

14 Law 116–260) for the purposes described in sub15 section (c). 

16 (2) ALLOCATION AND PAYMENT.—The Secretary 

17 shall allocate the funds set aside under paragraph (1) 

18 using the allocation formulas described in clauses (i) 

19 and (ii) of section 501(b)(2)(A) of subtitle A of title 

20 V of division N of the Consolidated Appropriations 

21 Act, 2021 (Public Law 116–260), and shall make 

22 payments of such amounts beginning no later than 45 

23 days after enactment of this Act to entities eligible for 

24 payment under clauses (i) and (ii) of section 

25 501(b)(2)(A) of subtitle A of title V of division N of 
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1 the Consolidated Appropriations Act, 2021 (Public 

2 Law 116–260) that notify the Secretary that they re3 quest to receive payments allocated from the Fund by 

4 the Secretary for purposes described under subsection 

5 (c) and will use such payments in compliance with 

6 this section. 

7 (3) ADJUSTMENT.—Allocations provided under 

8 this subsection may be further adjusted as provided 

9 by section 501(b)(2)(B) of subtitle A of title V of divi10 sion N of the Consolidated Appropriations Act, 2021 

11 (Public Law 116–260). 

12 SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DI13 RECT LOAN BORROWERS. 

14 (a) APPROPRIATION.—In addition to amounts other15 wise available, there is appropriated to the Secretary of Ag16 riculture (in this section referred to as the ‘‘Secretary’’) for 

17 fiscal year 2021, out of any money in the Treasury not 

18 otherwise appropriated, $39,000,000, to remain available 

19 until September 30, 2023, for direct loans made under sec20 tions 502 and 504 of the Housing Act of 1949 (42 U.S.C. 

21 1472, 1474). 

22 (b) ADMINISTRATIVE EXPENSES.—The Secretary may 

23 use not more than 3 percent of the amounts appropriated 

24 under this section for administrative purposes. 
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1 SEC. 3208. FAIR HOUSING ACTIVITIES. 

2 (a) APPROPRIATION.—In addition to amounts other3 wise available, there is appropriated to the Secretary of 

4 Housing and Urban Development (in this section referred 

5 to as the ‘‘Secretary’’) for fiscal year 2021, out of any 

6 money in the Treasury not otherwise appropriated, 

7 $20,000,000, to remain available until September 30, 2023, 

8 for the Fair Housing Initiatives Program under section 561 

9 of the Housing and Community Development Act of 1987 

10 (42 U.S.C. 3616a) to ensure fair housing organizations have 

11 additional resources to address fair housing inquiries, com12 plaints, investigations, education and outreach activities, 

13 and costs of delivering or adapting services, during or relat14 ing to the coronavirus pandemic. 

15 (b) ADMINISTRATIVE EXPENSES.—The Secretary may 

16 use not more than 3 percent of the amounts appropriated 

17 under this section for administrative purposes. 

18 Subtitle C—Small Business (SSBCI) 

19 SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE. 

20 (a) STATE SMALL BUSINESS CREDIT INITIATIVE.— 

21 (1) IN GENERAL.—The State Small Business 

22 Credit Initiative Act of 2010 (12 U.S.C. 5701 et seq.) 

23 is amended— 

24 (A) in section 3003— 

25 (i) in subsection (b)— 
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1 (I) by amending paragraph (1) to 

2 read as follows: 

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

4 the date of enactment of subsection (d), the Secretary 

5 shall allocate Federal funds to participating States so 

6 that each State is eligible to receive an amount equal 

7 to what the State would receive under the 2021 allo8 cation, as determined under paragraph (2).’’; 

9 (II) in paragraph (2)— 

10 (aa) by striking ‘‘2009’’ each 

11 place such term appears and in12 serting ‘‘2021’’; 

13 (bb) by striking ‘‘2008’’ each 

14 place such term appears and in15 serting ‘‘2020’’; 

16 (cc) in subparagraph (A), by 

17 striking ‘‘The Secretary’’ and in18 serting ‘‘With respect to States 

19 other than Tribal governments, 

20 the Secretary’’; 

21 (dd) in subparagraph (C)(i), 

22 by striking ‘‘2007’’ and inserting 

23 ‘‘2019’’; and 

24 (ee) by adding at the end the 

25 following: 
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1 ‘‘(C) SEPARATE ALLOCATION FOR TRIBAL

2 GOVERNMENTS.— 

3 ‘‘(i) IN GENERAL.—With respect to 

4 States that are Tribal governments, the Sec5 retary shall determine the 2021 allocation 

6 by allocating $500,000,000 among the Trib7 al governments in the proportion the Sec8 retary determines appropriate, including 

9 with consideration to available employment 

10 and economic data regarding each such 

11 Tribal government. 

12 ‘‘(ii) NOTICE OF INTENT; TIMING OF

13 ALLOCATION.—With respect to allocations to 

14 States that are Tribal governments, the Sec15 retary may— 

16 ‘‘(I) require Tribal governments 

17 that individually or jointly wish to 

18 participate in the Program to file a 

19 notice of intent with the Secretary not 

20 later than 30 days after the date of en21 actment of subsection (d); and 

22 ‘‘(II) notwithstanding paragraph 

23 (1), allocate Federal funds to partici24 pating Tribal governments not later 
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1 than 60 days after the date of enact2 ment of subsection (d). 

3 ‘‘(D) EMPLOYMENT DATA.—If the Secretary 

4 determines that employment data with respect to 

5 a State is unavailable from the Bureau of Labor 

6 Statistics of the Department of Labor, the Sec7 retary shall consider such other economic and 

8 employment data that is otherwise available for 

9 purposes of determining the employment data of 

10 such State.’’; and 

11 (III) by striking paragraph (3); 

12 and 

13 (ii) in subsection (c)— 

14 (I) in paragraph (1)(A)(iii), by 

15 inserting before the period the fol16 lowing: ‘‘that have delivered loans or 

17 investments to eligible businesses’’; and 

18 (II) by amending paragraph (4) 

19 to read as follows: 

20 ‘‘(4) TERMINATION OF AVAILABILITY OF

21 AMOUNTS NOT TRANSFERRED.— 

22 ‘‘(A) IN GENERAL.—Any portion of a par23 ticipating State’s allocated amount that has not 

24 been transferred to the State under this section 

25 may be deemed by the Secretary to be no longer 
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1 allocated to the State and no longer available to 

2 the State and shall be returned to the general 

3 fund of the Treasury or reallocated as described 

4 under subparagraph (B), if— 

‘‘(i) the second 1 5 ⁄3 of a State’s allocated 

6 amount has not been transferred to the 

7 State before the end of the end of the 3-year 

8 period beginning on the date that the Sec9 retary approves the State for participation; 

10 or 

‘‘(ii) the last 1 11 ⁄3 of a State’s allocated 

12 amount has not been transferred to the 

13 State before the end of the end of the 6-year 

14 period beginning on the date that the Sec15 retary approves the State for participation. 

16 ‘‘(B) REALLOCATION.—Any amount deemed 

17 by the Secretary to be no longer allocated to a 

18 State and no longer available to such State 

19 under subparagraph (A) may be reallocated by 

20 the Secretary to other participating States. In 

21 making such a reallocation, the Secretary shall 

22 not take into account the minimum allocation 

23 requirements under subsection (b)(2)(B) or the 

24 specific allocation for Tribal governments de25 scribed under subsection (b)(2)(C).’’; 
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1 (B) in section 3004(d), by striking ‘‘date of 

2 enactment of this Act’’ each place it appears and 

3 inserting ‘‘date of the enactment of section 

4 3003(d)’’; 

5 (C) in section 3005(b), by striking ‘‘date of 

6 enactment of this Act’’ each place it appears and 

7 inserting ‘‘date of the enactment of section 

8 3003(d)’’; 

9 (D) in section 3006(b)(4), by striking ‘‘date 

10 of enactment of this Act’’ and inserting ‘‘date of 

11 the enactment of section 3003(d)’’; 

12 (E) in section 3007(b), by striking ‘‘March 

13 31, 2011’’ and inserting ‘‘March 31, 2022’’; 

14 (F) in section 3009, by striking ‘‘date of en15 actment of this Act’’ each place it appears and 

16 inserting ‘‘date of the enactment of section 

17 3003(d)’’; and 

18 (G) in section 3011(b), by striking ‘‘date of 

19 the enactment of this Act’’ each place it appears 

20 and inserting ‘‘date of the enactment of section 

21 3003(d)’’. 

22 (2) APPROPRIATION.— 

23 (A) IN GENERAL.—In addition to amounts 

24 otherwise available, there is hereby appropriated 

25 to the Secretary of the Treasury for fiscal year 
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1 2021, out of any money in the Treasury not oth2 erwise appropriated, $10,000,000,000, to remain 

3 available until expended, to provide support to 

4 small businesses responding to and recovering 

5 from the economic effects of the COVID–19 pan6 demic, ensure business enterprises owned and 

7 controlled by socially and economically dis8 advantaged individuals have access to credit and 

9 investments, provide technical assistance to help 

10 small businesses applying for various support 

11 programs, and to pay reasonable costs of admin12 istering such Initiative. 

13 (B) RESCISSION.—With respect to amounts 

14 appropriated under subparagraph (A)— 

15 (i) the Secretary of the Treasury shall 

16 complete all disbursements and remaining 

17 obligations before September 30, 2030; and 

18 (ii) any amounts that remain unex19 pended (whether obligated or unobligated) 

20 on September 30, 2030, shall be rescinded 

21 and deposited into the general fund of the 

22 Treasury. 

23 (b) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS

24 ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND

25 ECONOMICALLY DISADVANTAGED INDIVIDUALS.—Section 
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1 3003 of the State Small Business Credit Initiative Act of 

2 2010 (12 U.S.C. 5702) is amended by adding at the end 

3 the following: 

4 ‘‘(d) ADDITIONAL ALLOCATIONS TO SUPPORT BUSI5 NESS ENTERPRISES OWNED AND CONTROLLED BY SO6 CIALLY AND ECONOMICALLY DISADVANTAGED INDIVID7 UALS.—Of the amounts appropriated for fiscal year 2021 

8 to carry out the Program, the Secretary shall— 

9 ‘‘(1) allocate $1,500,000,000 to States from funds 

10 allocated under this section and, by regulation or 

11 other guidance, prescribe Program requirements that 

12 the funds be expended for business enterprises owned 

13 and controlled by socially and economically disadvan14 taged individuals; and 

15 ‘‘(2) allocate such amounts to States based on the 

16 needs of business enterprises owned and controlled by 

17 socially and economically disadvantaged individuals, 

18 as determined by the Secretary, in each State, and 

19 not subject to the allocation formula described under 

20 subsection (b). 

21 ‘‘(e) INCENTIVE ALLOCATIONS TO SUPPORT BUSINESS

22 ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND

23 ECONOMICALLY DISADVANTAGED INDIVIDUALS.—Of the 

24 amounts appropriated for fiscal year 2021 to carry out the 

25 Program, the Secretary shall set aside $1,000,000,000 for 
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1 an incentive program under which the Secretary shall increase the second 1⁄3 and last 1 2 ⁄3 allocations for States that 

3 demonstrate robust support, as determined by the Secretary, 

4 for business concerns owned and controlled by socially and 

5 economically disadvantaged individuals in the deployment 

6 of prior allocation amounts.’’. 

7 (c) ADDITIONAL ALLOCATIONS TO SUPPORT VERY

8 SMALL BUSINESSES.—Section 3003 of the State Small 

9 Business Credit Initiative Act of 2010 (12 U.S.C. 5702), 

10 as amended by subsection (b), is further amended by adding 

11 at the end the following: 

12 ‘‘(f) ADDITIONAL ALLOCATIONS TO SUPPORT VERY

13 SMALL BUSINESSES.— 

14 ‘‘(1) IN GENERAL.—Of the amounts appro15 priated to carry out the Program, the Secretary shall 

16 allocate not less than $500,000,000 to States from 

17 funds allocated under this section to be expended for 

18 very small businesses. 

19 ‘‘(2) VERY SMALL BUSINESS DEFINED.—In this 

20 subsection, the term ‘very small business’— 

21 ‘‘(A) means a business with fewer than 10 

22 employees; and 

23 ‘‘(B) may include independent contractors 

24 and sole proprietors.’’. 
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1 (d) TECHNICAL ASSISTANCE.—Section 3009 of the 

2 State Small Business Credit Initiative Act of 2010 (12 

3 U.S.C. 5708) is amended by adding at the end the following: 

4 ‘‘(e) TECHNICAL ASSISTANCE.—Of the amounts appro5 priated for fiscal year 2021 to carry out the Program, 

6 $500,000,000 may be used by the Secretary to— 

7 ‘‘(1) provide funds to States to carry out a tech8 nical assistance plan under which a State will pro9 vide legal, accounting, and financial advisory serv10 ices, either directly or contracted with legal, account11 ing, and financial advisory firms, with priority given 

12 to business enterprises owned and controlled by so13 cially and economically disadvantaged individuals, to 

14 very small businesses and business enterprises owned 

15 and controlled by socially and economically disadvan16 taged individuals applying for— 

17 ‘‘(A) State programs under the Program; 

18 and 

19 ‘‘(B) other State or Federal programs that 

20 support small businesses; 

21 ‘‘(2) transfer amounts to the Minority Business 

22 Development Agency, so that the Agency may use such 

23 amounts in a manner the Agency determines appro24 priate, including through contracting with third par25 ties, to provide technical assistance to business enter-
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1 prises owned and controlled by socially and economi2 cally disadvantaged individuals applying to— 

3 ‘‘(A) State programs under the Program; 

4 and 

5 ‘‘(B) other State or Federal programs that 

6 support small businesses; and 

7 ‘‘(3) contract with legal, accounting, and finan8 cial advisory firms (with priority given to business 

9 enterprises owned and controlled by socially and eco10 nomically disadvantaged individuals), to provide 

11 technical assistance to business enterprises owned and 

12 controlled by socially and economically disadvantaged 

13 individuals applying to— 

14 ‘‘(A) State programs under the Program; 

15 and 

16 ‘‘(B) other State or Federal programs that 

17 support small businesses.’’. 

18 (e) INCLUSION OF TRIBAL GOVERNMENTS.—Section 

19 3002(10) of the State Small Business Credit Initiative Act 

20 of 2010 (12 U.S.C. 5701(10)) is amended— 

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

22 the end; 

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

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

25 (3) by adding at the end the following: 
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1 ‘‘(E) a Tribal government, or a group of 

2 Tribal governments that jointly apply for an al3 location.’’. 

4 (f) DEFINITIONS.—Section 3002 of the State Small 

5 Business Credit Initiative Act of 2010 (12 U.S.C. 5701) is 

6 amended by adding at the end the following: 

7 ‘‘(15) BUSINESS ENTERPRISE OWNED AND CON8 TROLLED BY SOCIALLY AND ECONOMICALLY DIS9 ADVANTAGED INDIVIDUALS.—The term ‘business en10 terprise owned and controlled by socially and eco11 nomically disadvantaged individuals’ means a busi12 ness that— 

13 ‘‘(A) if privately owned, 51 percent is 

14 owned by one or more socially and economically 

15 disadvantaged individuals; 

16 ‘‘(B) if publicly owned, 51 percent of the 

17 stock is owned by one or more socially and eco18 nomically disadvantaged individuals; and 

19 ‘‘(C) in the case of a mutual institution, a 

20 majority of the Board of Directors, account hold21 ers, and the community which the institution 

22 services is predominantly comprised of socially 

23 and economically disadvantaged individuals. 

24 ‘‘(16) COMMUNITY DEVELOPMENT FINANCIAL IN25 STITUTION.—The term ‘community development fi-
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1 nancial institution’ has the meaning given that term 

2 under section 103 of the Riegle Community Develop3 ment and Regulatory Improvement Act of 1994. 

4 ‘‘(17) MINORITY DEPOSITORY INSTITUTION.—The 

5 term ‘minority depository institution’ has the mean6 ing given that term under section 308(b) of the Fi7 nancial Institutions Reform, Recovery, and Enforce8 ment Act of 1989. 

9 ‘‘(18) SOCIALLY AND ECONOMICALLY DISADVAN10 TAGED INDIVIDUAL.—The term ‘socially and economi11 cally disadvantaged individual’ means an individual 

12 who is a socially disadvantaged individual or an eco13 nomically disadvantaged individual, as such terms 

14 are defined, respectively, under section 8 of the Small 

15 Business Act (15 U.S.C. 637) and the regulations 

16 thereunder. 

17 ‘‘(19) TRIBAL GOVERNMENT.—The term ‘Tribal 

18 government’ means the recognized governing body of 

19 any Indian or Alaska Native tribe, band, nation, 

20 pueblo, village, community, component band, or com21 ponent reservation, individually identified (including 

22 parenthetically) in the list published most recently as 

23 of the date of enactment of this paragraph pursuant 

24 to section 104 of the Federally Recognized Indian 

25 Tribe List Act of 1994 (25 U.S.C. 5131).’’. 
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1 (g) RULE OF APPLICATION.—The amendments made 

2 by this section shall apply with respect to funds appro3 priated under this section and funds appropriated on and 

4 after the date of enactment of this section. 

5 Subtitle D—Public Transportation 

6 SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS. 

7 (a) FEDERAL TRANSIT ADMINISTRATION APPROPRIA8 TION.— 

9 (1) IN GENERAL.—In addition to amounts other10 wise made available, there are appropriated for fiscal 

11 year 2021, out of any funds in the Treasury not oth12 erwise appropriated, $30,461,355,534, to remain 

13 available until September 30, 2024, that shall— 

14 (A) be for grants to eligible recipients under 

15 sections 5307, 5309, 5310, and 5311 of title 49, 

16 United States Code, to prevent, prepare for, and 

17 respond to coronavirus; and 

18 (B) not be subject to any prior restriction 

19 on the total amount of funds available for imple20 mentation or execution of programs authorized 

21 under sections 5307, 5310, or 5311 of such title. 

22 (2) AVAILABILITY OF FUNDS FOR OPERATING EX23 PENSES.— 

24 (A) IN GENERAL.—Notwithstanding sub25 section (a)(1) or (b) of section 5307 and section 
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1 5310(b)(2)(A) of title 49, United States Code, 

2 funds provided under this section, other than 

3 subsection (b)(4), shall be available for the oper4 ating expenses of transit agencies to prevent, pre5 pare for, and respond to the coronavirus public 

6 health emergency, including, beginning on Janu7 ary 20, 2020— 

8 (i) reimbursement for payroll of public 

9 transportation (including payroll and ex10 penses of private providers of public trans11 portation); 

12 (ii) operating costs to maintain service 

13 due to lost revenue due as a result of the 

14 coronavirus public health emergency, in15 cluding the purchase of personal protective 

16 equipment; and 

17 (iii) paying the administrative leave of 

18 operations or contractor personnel due to 

19 reductions in service. 

20 (B) USE OF FUNDS.—Funds described in 

21 subparagraph (A) shall be— 

22 (i) available for immediate obligation, 

23 notwithstanding the requirement for such 

24 expenses to be included in a transportation 

25 improvement program, long-range transpor-
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1 tation plan, statewide transportation plan, 

2 or statewide transportation improvement 

3 program under sections 5303 and 5304 of 

4 title 49, United States Code; 

5 (ii) directed to payroll and operations 

6 of public transportation (including payroll 

7 and expenses of private providers of public 

8 transportation), unless the recipient certifies 

9 to the Administrator of the Federal Transit 

10 Administration that the recipient has not 

11 furloughed any employees; 

12 (iii) used to provide a Federal share of 

13 the costs for any grant made under this sec14 tion of 100 percent. 

15 (b) ALLOCATION OF FUNDS.— 

16 (1) URBANIZED AREA FORMULA GRANTS.— 

17 (A) IN GENERAL.—Of the amounts made 

18 available under subsection (a), $26,086,580,227 

19 shall be for grants to recipients and subrecipients 

20 under section 5307 of title 49, United States 

21 Code, and shall be administered as if such funds 

22 were provided under section 5307 of such title. 

23 (B) ALLOCATION.—Amounts made available 

24 under subparagraph (A) shall be apportioned to 
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1 urbanized areas based on data contained in the 

2 National Transit Database such that— 

3 (i) each urbanized area shall receive an 

4 apportionment of an amount that, when 

5 combined with amounts that were otherwise 

6 made available to such urbanized area for 

7 similar activities to prevent, prepare for, 

8 and respond to coronavirus, is equal to 132 

9 percent of the urbanized area’s 2018 oper10 ating costs; and 

11 (ii) for funds remaining after the ap12 portionment described in clause (i), such 

13 funds shall be apportioned such that each 

14 urbanized area that did not receive an ap15 portionment under clause (i) shall receive 

16 an apportionment equal to 25 percent of the 

17 urbanized area’s 2018 operating costs. 

18 (2) FORMULA GRANTS FOR THE ENHANCED MO19 BILITY OF SENIORS AND INDIVIDUALS WITH DISABIL20 ITIES.— 

21 (A) IN GENERAL.—Of the amounts made 

22 available under subsection (a), $50,000,000 shall 

23 be for grants to recipients or subrecipients eligi24 ble under section 5310 of title 49, United States 
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1 Code, and shall be apportioned in accordance 

2 with such section. 

3 (B) ALLOCATION RATIO.—Amounts made 

4 available under subparagraph (A) shall be allo5 cated in the same ratio as funds were provided 

6 under section 5310 of title 49, United States 

7 Code, for fiscal year 2020. 

8 (3) FORMULA GRANTS FOR RURAL AREAS.— 

9 (A) IN GENERAL.—Of the amounts made 

10 available under subsection (a), $317,214,013 

11 shall be for grants to recipients or subrecipients 

12 eligible under section 5311 of title 49, United 

13 States Code, and shall be administered as if the 

14 funds were provided under section 5311 of such 

15 title, and shall be apportioned in accordance 

16 with such section, except as described in para17 graph (B). 

18 (B) ALLOCATION RATIO.—Amounts made 

19 available under subparagraph (A) to States, as 

20 defined in section 5302 of title 49, United States 

21 Code, shall be allocated to such States based on 

22 data contained in the National Transit Data23 base, such that— 

24 (i) any State that received an amount 

25 for similar activities to prevent, prepare 
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1 for, and respond to coronavirus that is 

2 equal to or greater than 150 percent of the 

3 combined 2018 rural operating costs of the 

4 recipients and subrecipients in such State 

5 shall receive an amount equal to 5 percent 

6 of such State’s 2018 rural operating costs; 

7 (ii) any State that does not receive an 

8 allocation under clause (i) that received an 

9 amount for similar activities to prevent, 

10 prepare for, and respond to coronavirus 

11 that is equal to or greater than 140 percent 

12 of the combined 2018 rural operating costs 

13 of the recipients and subrecipients in that 

14 State shall receive an amount equal to 10 

15 percent of such State’s 2018 rural operating 

16 costs; and 

17 (iii) any State that does not receive an 

18 allocation under clauses (i) or (ii) shall re19 ceive an amount equal to 20 percent of such 

20 State’s 2018 rural operating costs. 

21 (4) CAPITAL INVESTMENTS.— 

22 (A) IN GENERAL.—Of the amounts made 

23 available under subsection (a)— 

24 (i) $1,425,000,000 shall be for grants 

25 administered under subsections (d) and (e) 
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1 of section 5309 of title 49, United States 

2 Code; and 

3 (ii) $250,000,000 shall be for grants 

4 administered under subsection (h) of section 

5 5309 of title 49, United States Code. 

6 (B) FUNDING DISTRIBUTION.— 

7 (i) IN GENERAL.—Of the amounts 

8 made available in subparagraph (A)(i), 

9 $1,250,000,000 shall be provided to each re10 cipient for all projects with existing full 

11 funding grant agreements that received allo12 cations for fiscal year 2019 or 2020, except 

13 that recipients with projects open for rev14 enue service are not eligible to receive a 

15 grant under this subparagraph. Funds shall 

16 be provided proportionally based on the 

17 non-capital investment grant share of the 

18 amount allocated. 

19 (ii) ALLOCATION.—Of the amounts 

20 made available in subparagraph (A)(i), 

21 $175,000,000 shall be provided to each re22 cipient for all projects with existing full 

23 funding grant agreements that received an 

24 allocation only prior to fiscal year 2019, ex25 cept that projects open for revenue service 
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1 are not eligible to receive a grant under this 

2 subparagraph and no project may receive 

3 more than 40 percent of the amounts pro4 vided under this clause. The Administrator 

5 of the Federal Transit Administration shall 

6 proportionally distribute funds in excess of 

7 such percent to recipients for which the per8 cent of funds does not exceed 40 percent. 

9 Funds shall be provided proportionally 

10 based on the non-capital investment grant 

11 share of the amount allocated. 

12 (iii) ELIGIBLE RECIPIENTS.—For 

13 amounts made available in subparagraph 

14 (A)(ii), eligible recipients shall be any re15 cipient of an allocation under subsection (h) 

16 of section 5309 of title 49, United States 

17 Code, or an applicant in the project devel18 opment phase described in paragraph (2) of 

19 such subsection. 

20 (iv) AMOUNT.—Amounts distributed 

21 under clauses (i), (ii), and (iii) of subpara22 graph (A) shall be provided notwith23 standing the limitation of any calculation 

24 of the maximum amount of Federal finan25 cial assistance for the project under sub-
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1 section (k)(2)(C)(ii) or (h)(7) of section 

2 5309 of title 49, United States Code. 

3 (5) SECTION 5311(F) SERVICES.— 

4 (A) IN GENERAL.—Of the amounts made 

5 available under subsection (a) and in addition to 

6 the amounts made available under paragraph 

7 (3), $100,000,000 shall be available for grants to 

8 recipients for bus operators that partner with re9 cipients or subrecipients of funds under section 

10 5311(f) of title 49, United States Code. 

11 (B) ALLOCATION RATIO.—Notwithstanding 

12 paragraph (3), the Administrator of the Federal 

13 Transit Administration shall allocate amounts 

14 under subparagraph (A) in the same ratio as 

15 funds were provided under section 5311 of title 

16 49, United States Code, for fiscal year 2020. 

17 (C) EXCEPTION.—If a State or territory 

18 does not have bus providers eligible under section 

19 5311(f) of title 49, United States Code, funds 

20 under this paragraph may be used by such State 

21 or territory for any expense eligible under section 

22 5311 of title 49, United States Code. 

23 (6) PLANNING.— 

24 (A) IN GENERAL.—Of the amounts made 

25 available under subsection (a), $25,000,000 shall 
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1 be for grants to recipients eligible under section 

2 5307 of title 49, United States Code, for the 

3 planning of public transportation associated 

4 with the restoration of services as the 

5 coronavirus public health emergency concludes 

6 and shall be available in accordance with such 

7 section. 

8 (B) AVAILABILITY OF FUNDS FOR ROUTE

9 PLANNING.—Amounts made available under sub10 paragraph (A) shall be available for route plan11 ning designed to— 

12 (i) increase ridership and reduce travel 

13 times, while maintaining or expanding the 

14 total level of vehicle revenue miles of service 

15 provided in the planning period; or 

16 (ii) make service adjustments to in17 crease the quality or frequency of service 

18 provided to low-income riders and dis19 advantaged neighborhoods or communities. 

20 (C) LIMITATION.—Amounts made available 

21 under subparagraph (A) shall not be used for 

22 route planning related to transitioning public 

23 transportation service provided as of the date of 

24 receipt of funds to a transportation network 

25 company or other third-party contract provider, 
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1 unless the existing provider of public transpor2 tation service is a third-party contract provider. 

3 (7) RECIPIENTS AND SUBRECIPIENTS REQUIRING

4 ADDITIONAL ASSISTANCE.— 

5 (A) IN GENERAL.—Of the amounts made 

6 available under subsection (a), $2,207,561,294 

7 shall be for grants to eligible recipients or sub8 recipients of funds under sections 5307 or 5311 

9 of title 49, United States Code, that, as a result 

10 of COVID–19, require additional assistance for 

11 costs related to operations, personnel, cleaning, 

12 and sanitization combating the spread of patho13 gens on transit systems, and debt service pay14 ments incurred to maintain operations and 

15 avoid layoffs and furloughs. 

16 (B) ADMINISTRATION.—Funds made avail17 able under subparagraph (A) shall, after alloca18 tion, be administered as if provided under para19 graph (1) or (3), as applicable. 

20 (C) APPLICATION REQUIREMENTS.— 

21 (i) IN GENERAL.—The Administrator 

22 of the Federal Transit Administration may 

23 not allocate funds to an eligible recipient or 

24 subrecipient of funds under chapter 53 of 
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1 title 49, United States Code, unless the re2 cipient provides to the Administrator— 

3 (I) estimates of financial need; 

4 (II) data on reductions in farebox 

5 or other sources of local revenue for 

6 sustained operations; 

7 (III) a spending plan for such 

8 funds; and 

9 (IV) demonstration of expenditure 

10 of greater than 90 percent of funds 

11 available to the applicant from funds 

12 made available for similar activities in 

13 fiscal year 2020. 

14 (ii) DEADLINES.—The Administrator 

15 of the Federal Transit Administration 

16 shall— 

17 (I) not later than 180 days after 

18 the date of enactment of this Act, issue 

19 a Notice of Funding Opportunity for 

20 assistance under this paragraph; and 

21 (II) not later than 120 days after 

22 the application deadline established in 

23 the Notice of Funding Opportunity 

24 under subclause (I), make awards 
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1 under this paragraph to selected appli2 cants. 

3 (iii) EVALUATION.— 

4 (I) IN GENERAL.—Applications 

5 for assistance under this paragraph 

6 shall be evaluated by the Administrator 

7 of the Federal Transit Administration 

8 based on the level of financial need 

9 demonstrated by an eligible recipient 

10 or subrecipient, including projections 

11 of future financial need to maintain 

12 service as a percentage of the 2018 op13 erating costs that has not been replaced 

14 by the funds made available to the eli15 gible recipient or subrecipient under 

16 paragraphs (1) through (5) of this sub17 section when combined with the 

18 amounts allocated to such eligible re19 cipient or subrecipient from funds pre20 viously made available for the oper21 ating expenses of transit agencies re22 lated to the response to the COVID–19 

23 public health emergency. 

24 (II) RESTRICTION.—Amounts 

25 made available under this paragraph 
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1 shall only be available for operating 

2 expenses. 

3 (iv) STATE APPLICANTS.—A State may 

4 apply for assistance under this paragraph 

5 on behalf of an eligible recipient or sub6 recipient or a group of eligible recipients or 

7 subrecipients. 

8 (D) UNOBLIGATED FUNDS.—If amounts 

9 made available under this paragraph remain 

10 unobligated on September 30, 2023, such 

11 amounts shall be available for any purpose eligi12 ble under sections 5307 or 5311 of title 49, 

13 United States Code. 

14 TITLE IV—COMMITTEE ON 

15 HOMELAND SECURITY AND 

16 GOVERNMENTAL AFFAIRS 

17 SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. 

18 (a) ESTABLISHMENT; APPROPRIATION.—There is es19 tablished in the Treasury the Emergency Federal Employee 

20 Leave Fund (in this section referred to as the ‘‘Fund’’), to 

21 be administered by the Director of the Office of Personnel 

22 Management, for the purposes set forth in subsection (b). 

23 In addition to amounts otherwise available, there is appro24 priated for fiscal year 2021, out of any money in the Treas25 ury not otherwise appropriated, $570,000,000, which shall 
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1 be deposited into the Fund and remain available through 

2 September 30, 2022. The Fund is available for reasonable 

3 expenses incurred by the Office of Personnel Management 

4 in administering this section. 

5 (b) PURPOSE.—Amounts in the Fund shall be avail6 able for reimbursement to an agency for the use of paid 

7 leave under this section by any employee of the agency who 

8 is unable to work because the employee— 

9 (1) is subject to a Federal, State, or local quar10 antine or isolation order related to COVID–19; 

11 (2) has been advised by a health care provider to 

12 self-quarantine due to concerns related to COVID–19; 

13 (3) is caring for an individual who is subject to 

14 such an order or has been so advised; 

15 (4) is experiencing symptoms of COVID–19 and 

16 seeking a medical diagnosis; 

17 (5) is caring for a son or daughter of such em18 ployee if the school or place of care of the son or 

19 daughter has been closed, if the school of such son or 

20 daughter requires or makes optional a virtual learn21 ing instruction model or requires or makes optional 

22 a hybrid of in-person and virtual learning instruc23 tion models, or the child care provider of such son or 

24 daughter is unavailable, due to COVID–19 pre25 cautions; 
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1 (6) is experiencing any other substantially simi2 lar condition; 

3 (7) is caring for a family member with a mental 

4 or physical disability or who is 55 years of age or 

5 older and incapable of self-care, without regard to 

6 whether another individual other than the employee is 

7 available to care for such family member, if the place 

8 of care for such family member is closed or the direct 

9 care provider is unavailable due to COVID–19; or 

10 (8) is obtaining immunization related to 

11 COVID–19 or is recovering from any injury, dis12 ability, illness, or condition related to such immuni13 zation. 

14 (c) LIMITATIONS.— 

15 (1) PERIOD OF AVAILABILITY.—Paid leave under 

16 this section may only be provided to and used by an 

17 employee during the period beginning on the date of 

18 enactment of this Act and ending on September 30, 

19 2021. 

20 (2) TOTAL HOURS; AMOUNT.—Paid leave under 

21 this section— 

22 (A) shall be provided to an employee in an 

23 amount not to exceed 600 hours of paid leave for 

24 each full-time employee, and in the case of a 

25 part-time employee, employee on an uncommon 
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1 tour of duty, or employee with a seasonal work 

2 schedule, in an amount not to exceed the propor3 tional equivalent of 600 hours to the extent 

4 amounts in the Fund remain available for reim5 bursement; 

6 (B) shall be paid at the same hourly rate as 

7 other leave payments; and 

8 (C) may not be provided to an employee if 

9 the leave would result in payments greater than 

10 $2,800 in aggregate for any biweekly pay period 

11 for a full-time employee, or a proportionally 

12 equivalent biweekly limit for a part-time em13 ployee. 

14 (3) RELATIONSHIP TO OTHER LEAVE.—Paid 

15 leave under this section— 

16 (A) is in addition to any other leave pro17 vided to an employee; and 

18 (B) may not be used by an employee con19 currently with any other paid leave. 

20 (4) CALCULATION OF RETIREMENT BENEFIT.— 

21 Any paid leave provided to an employee under this 

22 section shall reduce the total service used to calculate 

23 any Federal civilian retirement benefit. 

24 (d) EMPLOYEE DEFINED.—In this section, the term 

25 ‘‘employee’’ means— 
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1 (1) an individual in the executive branch for 

2 whom annual and sick leave is provided under sub3 chapter I of chapter 63 of title 5, United States Code; 

4 (2) an individual employed by the United States 

5 Postal Service; 

6 (3) an individual employed by the Postal Regu7 latory Commission; and 

8 (4) an employee of the Public Defender Service 

9 for the District of Columbia and the District of Co10 lumbia Courts. 

11 SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNT12 ABILITY OFFICE. 

13 In addition to amounts otherwise available, there is 

14 appropriated for fiscal year 2021, out of any money in the 

15 Treasury not otherwise appropriated, $77,000,000, to re16 main available until September 30, 2025, for necessary ex17 penses of the Government Accountability Office to prevent, 

18 prepare for, and respond to Coronavirus and to support 

19 oversight of the Coronavirus response and of funds provided 

20 in this Act or any other Act pertaining to the Coronavirus 

21 pandemic. 

22 SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COM23 MITTEE FUNDING AVAILABILITY. 

24 In addition to amounts otherwise available, there is 

25 appropriated for fiscal year 2021, out of any money in the 
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1 Treasury not otherwise appropriated, $40,000,000, to re2 main available until September 30, 2025, for the Pandemic 

3 Response Accountability Committee to support oversight of 

4 the Coronavirus response and of funds provided in this Act 

5 or any other Act pertaining to the Coronavirus pandemic. 

6 SEC. 4004. FUNDING FOR THE WHITE HOUSE. 

7 In addition to amounts otherwise available, there is 

8 appropriated for fiscal year 2021, out of any money in the 

9 Treasury not otherwise appropriated, $12,800,000, to re10 main available until September 30, 2021, for necessary ex11 penses for the White House, to prevent, prepare for, and 

12 respond to coronavirus. 

13 SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY 

14 APPROPRIATION. 

15 In addition to amounts otherwise available, there is 

16 appropriated to the Federal Emergency Management Agen17 cy for fiscal year 2021, out of any money in the Treasury 

18 not otherwise appropriated, $50,000,000,000, to remain 

19 available until September 30, 2025, to carry out the pur20 poses of the Disaster Relief Fund for costs associated with 

21 major disaster declarations. 

22 SEC. 4006. FUNERAL ASSISTANCE. 

23 (a) IN GENERAL.—For the emergency declaration 

24 issued by the President on March 13, 2020, pursuant to 

25 section 501(b) of the Robert T. Stafford Disaster Relief and 
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1 Emergency Assistance Act (42 U.S.C. 5191(b)), and for any 

2 subsequent major disaster declaration that supersedes such 

3 emergency declaration, the President shall provide financial 

4 assistance to an individual or household to meet disaster5 related funeral expenses under section 408(e)(1) of the Rob6 ert T. Stafford Disaster Relief and Emergency Assistance 

7 Act (42 U.S.C. 5174(e)(1)), for which the Federal cost share 

8 shall be 100 percent. 

9 (b) USE OF FUNDS.—Funds appropriated under sec10 tion 4005 may be used to carry out subsection (a) of this 

11 section. 

12 SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM 

13 FUNDING. 

14 In addition to amounts otherwise made available, 

15 there is appropriated to the Federal Emergency Manage16 ment Agency for fiscal year 2021, out of any money in the 

17 Treasury not otherwise appropriated, $400,000,000, to re18 main available until September 30, 2025, for the emergency 

19 food and shelter program. 

20 SEC. 4008. HUMANITARIAN RELIEF. 

21 In addition to amounts otherwise made available, 

22 there is appropriated to the Federal Emergency Manage23 ment Agency for fiscal year 2021, out of any money in the 

24 Treasury not otherwise appropriated, $110,000,000, to re25 main available until September 30, 2025, for the emergency 
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1 food and shelter program for the purposes of providing hu2 manitarian relief to families and individuals encountered 

3 by the Department of Homeland Security. 

4 SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECU5 RITY AGENCY. 

6 In addition to amounts otherwise made available, 

7 there is appropriated for fiscal year 2021, out of any money 

8 in the Treasury not otherwise appropriated, $650,000,000, 

9 to remain available until September 30, 2023, for the Cy10 bersecurity and Infrastructure Security Agency for cyberse11 curity risk mitigation. 

12 SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIG13 ITAL SERVICE. 

14 In addition to amounts otherwise available, there is 

15 appropriated for fiscal year 2021, out of any money in the 

16 Treasury not otherwise appropriated, $200,000,000, to re17 main available until September 30, 2024, for the United 

18 States Digital Service. 

19 SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MOD20 ERNIZATION FUND. 

21 In addition to amounts otherwise appropriated, there 

22 is appropriated to the General Services Administration for 

23 fiscal year 2021, out of any money in the Treasury not 

24 otherwise appropriated, $1,000,000,000, to remain avail-
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1 able until September 30, 2025, to carry out the purposes 

2 of the Technology Modernization Fund. 

3 SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN 

4 SERVICES FUND. 

5 In addition to amounts otherwise available, there is 

6 appropriated to the General Services Administration for 

7 fiscal year 2021, out of any money in the Treasury not 

8 otherwise appropriated, $150,000,000, to remain available 

9 until September 30, 2024, to carry out the purposes of the 

10 Federal Citizen Services Fund. 

11 SEC. 4013. AFG AND SAFER PROGRAM FUNDING. 

12 In addition to amounts otherwise made available, 

13 there is appropriated to the Federal Emergency Manage14 ment Agency for fiscal year 2021, out of any money in the 

15 Treasury not otherwise appropriated, $300,000,000, to re16 main available until September 30, 2025, of which 

17 $100,000,000 shall be for assistance to firefighter grants and 

18 $200,000,000 shall be for staffing for adequate fire and 

19 emergency response grants. 

20 SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE 

21 GRANT FUNDING. 

22 In addition to amounts otherwise made available, 

23 there is appropriated to the Federal Emergency Manage24 ment Agency for fiscal year 2021, out of any money in the 

25 Treasury not otherwise appropriated, $100,000,000, to re-
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1 main available until September 30, 2025, for emergency 

2 management performance grants. 

3 SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY 

4 FOR FEDERAL CONTRACTORS. 

5 Section 3610 of the CARES Act (Public Law 116–136; 

6 134 Stat. 414) is amended by striking ‘‘September 30, 

7 2020’’ and inserting ‘‘September 30, 2021’’. 

8 SEC. 4016. ELIGIBILITY FOR WORKERS’ COMPENSATION 

9 BENEFITS FOR FEDERAL EMPLOYEES DIAG10 NOSED WITH COVID–19. 

11 (a) IN GENERAL.—Subject to subsection (c), a covered 

12 employee shall, with respect to any claim made by or on 

13 behalf of the covered employee for benefits under subchapter 

14 I of chapter 81 of title 5, United States Code, be deemed 

15 to have an injury proximately caused by exposure to the 

16 novel coronavirus arising out of the nature of the covered 

17 employee’s employment. Such covered employee, or a bene18 ficiary of such an employee, shall be entitled to such benefits 

19 for such claim, including disability compensation, medical 

20 services, and survivor benefits. 

21 (b) DEFINITIONS.—In this section: 

22 (1) COVERED EMPLOYEE.— 

23 (A) IN GENERAL.—The term ‘‘covered em24 ployee’’ means an individual— 
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1 (i) who is an employee under section 

2 8101(1) of title 5, United States Code, em3 ployed in the Federal service at anytime 

4 during the period beginning on January 27, 

5 2020, and ending on January 27, 2023; 

6 (ii) who is diagnosed with COVID–19 

7 during such period; and 

8 (iii) who, during a covered exposure 

9 period prior to such diagnosis, carries out 

10 duties that— 

11 (I) require contact with patients, 

12 members of the public, or co-workers; 

13 or 

14 (II) include a risk of exposure to 

15 the novel coronavirus. 

16 (B) TELEWORKING EXCEPTION.—The term 

17 ‘‘covered employee’’ does not include any em18 ployee otherwise covered by subparagraph (A) 

19 who is exclusively teleworking during a covered 

20 exposure period, regardless of whether such em21 ployment is full time or part time. 

22 (2) COVERED EXPOSURE PERIOD.—The term 

23 ‘‘covered exposure period’’ means, with respect to a 

24 diagnosis of COVID–19, the period beginning on a 

25 date to be determined by the Secretary of Labor. 
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1 (3) NOVEL CORONAVIRUS.—The term ‘‘novel 

2 coronavirus’’ means SARS–CoV–2 or another 

3 coronavirus declared to be a pandemic by public 

4 health authorities. 

5 (c) LIMITATION.— 

6 (1) DETERMINATIONS MADE ON OR BEFORE THE

7 DATE OF ENACTMENT.—This section shall not apply 

8 with respect to a covered employee who is determined 

9 to be entitled to benefits under subchapter I of chapter 

10 81 of title 5, United States Code, for a claim de11 scribed in subsection (a) if such determination is 

12 made on or before the date of enactment of this Act. 

13 (2) LIMITATION ON DURATION OF BENEFITS.— 

14 No funds are authorized to be appropriated to pay, 

15 and no benefits may be paid for, claims approved on 

16 the basis of subsection (a) after September 30, 2030. 

17 No administrative costs related to any such claim 

18 may be paid after such date. 

19 (d) EMPLOYEES’ COMPENSATION FUND.— 

20 (1) IN GENERAL.—The costs of benefits for 

21 claims approved on the basis of subsection (a) shall 

22 not be included in the annual statement of the cost 

23 of benefits and other payments of an agency or in24 strumentality under section 8147(b) of title 5, United 

25 States Code. 
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1 (2) FAIR SHARE PROVISION.—Costs of adminis2 tration for claims described in paragraph (1)— 

3 (A) may be paid from the Employees’ Com4 pensation Fund; and 

5 (B) shall not be subject to the fair share 

6 provision in section 8147(c) of title 5, United 

7 States Code. 

8 TITLE V—COMMITTEE ON SMALL 

9 BUSINESS AND ENTREPRE10 NEURSHIP 

11 SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION 

12 PROGRAM. 

13 (a) ELIGIBILITY OF CERTAIN NONPROFIT ENTITIES

14 FOR COVERED LOANS UNDER THE PAYCHECK PROTECTION

15 PROGRAM.— 

16 (1) IN GENERAL.—Section 7(a)(36) of the Small 

17 Business Act (15 U.S.C. 636(a)(36)), as amended by 

18 the Economic Aid to Hard-Hit Small Businesses, 

19 Nonprofits, and Venues Act (title III of division N of 

20 Public Law 116–260), is amended— 

21 (A) in subparagraph (A)— 

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

23 the end; 

24 (ii) in clause (xvi), by striking the pe25 riod at the end and inserting ‘‘; and’’; and 
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1 (iii) by adding at the end the fol2 lowing: 

3 ‘‘(xvii) the term ‘additional covered 

4 nonprofit entity’— 

5 ‘‘(I) means an organization de6 scribed in any paragraph of section 

7 501(c) of the Internal Revenue Code of 

8 1986, other than paragraph (3), (4), 

9 (6), or (19), and exempt from tax 

10 under section 501(a) of such Code; and 

11 ‘‘(II) does not include any entity 

12 that, if the entity were a business con13 cern, would be described in section 

14 120.110 of title 13, Code of Federal 

15 Regulations (or in any successor regu16 lation or other related guidance or rule 

17 that may be issued by the Adminis18 trator) other than a business concern 

19 described in paragraph (a) or (k) of 

20 such section.’’; and 

21 (B) in subparagraph (D)— 

22 (i) in clause (iii), by adding at the end 

23 the following: 

24 ‘‘(III) ELIGIBILITY OF CERTAIN

25 ORGANIZATIONS.—Subject to the provi-
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1 sions in this subparagraph, during the 

2 covered period— 

3 ‘‘(aa) a nonprofit organiza4 tion shall be eligible to receive a 

5 covered loan if the nonprofit orga6 nization employs not more than 

7 500 employees per physical loca8 tion of the organization; and 

9 ‘‘(bb) an additional covered 

10 nonprofit entity and an organiza11 tion that, but for subclauses 

12 (I)(dd) and (II)(dd) of clause 

13 (vii), would be eligible for a cov14 ered loan under clause (vii) shall 

15 be eligible to receive a covered 

16 loan if the entity or organization 

17 employs not more than 300 em18 ployees per physical location of 

19 the entity or organization.’’; and 

20 (ii) by adding at the end the following: 

21 ‘‘(ix) ELIGIBILITY OF ADDITIONAL COV22 ERED NONPROFIT ENTITIES.—An additional 

23 covered nonprofit entity shall be eligible to 

24 receive a covered loan if— 
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1 ‘‘(I) the additional covered non2 profit entity does not receive more than 

3 15 percent of its receipts from lobbying 

4 activities; 

5 ‘‘(II) the lobbying activities of the 

6 additional covered nonprofit entity do 

7 not comprise more than 15 percent of 

8 the total activities of the organization; 

9 ‘‘(III) the cost of the lobbying ac10 tivities of the additional covered non11 profit entity did not exceed $1,000,000 

12 during the most recent tax year of the 

13 additional covered nonprofit entity 

14 that ended prior to February 15, 2020; 

15 and 

16 ‘‘(IV) the additional covered non17 profit entity employs not more than 

18 300 employees.’’. 

19 (2) ELIGIBILITY FOR SECOND DRAW LOANS.— 

20 Paragraph (37)(A)(i) of section 7(a) of the Small 

21 Business Act (15 U.S.C. 636(a)), as added by the 

22 Economic Aid to Hard-Hit Small Businesses, Non23 profits, and Venues Act (title III of division N of 

24 Public Law 116–260), is amended by inserting ‘‘ ‘ad25 ditional covered nonprofit entity’,’’ after ‘‘the terms’’. 
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1 (b) ELIGIBILITY OF INTERNET PUBLISHING ORGANI2 ZATIONS FOR COVERED LOANS UNDER THE PAYCHECK

3 PROTECTION PROGRAM.— 

4 (1) IN GENERAL.—Section 7(a)(36)(D) of the 

5 Small Business Act (15 U.S.C. 636(a)(36)(D)), as 

6 amended by subsection (a), is further amended— 

7 (A) in clause (iii), by adding at the end the 

8 following: 

9 ‘‘(IV) ELIGIBILITY OF INTERNET

10 PUBLISHING ORGANIZATIONS.—A busi11 ness concern or other organization that 

12 was not eligible to receive a covered 

13 loan the day before the date of enact14 ment of this subclause, is assigned a 

15 North American Industry Classifica16 tion System code of 519130, certifies in 

17 good faith as an Internet-only news 

18 publisher or Internet-only periodical 

19 publisher, and is engaged in the collec20 tion and distribution of local or re21 gional and national news and infor22 mation shall be eligible to receive a 

23 covered loan for the continued provi24 sion of news, information, content, or 

25 emergency information if— 
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1 ‘‘(aa) the business concern or 

2 organization employs not more 

3 than 500 employees, or the size 

4 standard established by the Ad5 ministrator for that North Amer6 ican Industry Classification code, 

7 per physical location of the busi8 ness concern or organization; and 

9 ‘‘(bb) the business concern or 

10 organization makes a good faith 

11 certification that proceeds of the 

12 loan will be used to support ex13 penses at the component of the 

14 business concern or organization 

15 that supports local or regional 

16 news.’’; 

17 (B) in clause (iv)— 

18 (i) in subclause (III), by striking 

19 ‘‘and’’ at the end; 

20 (ii) in subclause (IV)(bb), by striking 

21 the period at the end and inserting ‘‘; and’’; 

22 and 

23 (iii) by adding at the end the fol24 lowing: 
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1 ‘‘(V) any business concern or 

2 other organization that was not eligible 

3 to receive a covered loan the day before 

4 the date of enactment of this subclause, 

5 is assigned a North American Industry 

6 Classification System code of 519130, 

7 certifies in good faith as an Internet8 only news publisher or Internet-only 

9 periodical publisher, and is engaged in 

10 the collection and distribution of local 

11 or regional and national news and in12 formation, if the business concern or 

13 organization— 

14 ‘‘(aa) employs not more than 

15 500 employees, or the size stand16 ard established by the Adminis17 trator for that North American 

18 Industry Classification code, per 

19 physical location of the business 

20 concern or organization; and 

21 ‘‘(bb) is majority owned or 

22 controlled by a business concern 

23 or organization that is assigned a 

24 North American Industry Classi25 fication System code of 519130.’’; 
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1 (C) in clause (v), by striking ‘‘clause 

2 (iii)(II), (iv)(IV), or (vii)’’ and inserting ‘‘sub3 clause (II), (III), or (IV) of clause (iii), sub4 clause (IV) or (V) of clause (iv), clause (vii), or 

5 clause (ix)’’; and 

6 (D) in clause (viii)(II)— 

7 (i) by striking ‘‘business concern made 

8 eligible by clause (iii)(II) or clause (iv)(IV) 

9 of this subparagraph’’ and inserting ‘‘busi10 ness concern made eligible by subclause (II) 

11 or (IV) of clause (iii) or subclause (IV) or 

12 (V) of clause (iv) of this subparagraph’’; 

13 and 

14 (ii) by inserting ‘‘or organization’’ 

15 after ‘‘business concern’’ each place it ap16 pears. 

17 (2) ELIGIBILITY FOR SECOND DRAW LOANS.— 

18 Section 7(a)(37)(A)(iv)(II) of the Small Business Act, 

19 as amended by the Economic Aid to Hard-Hit Small 

20 Businesses, Nonprofits, and Venues Act (title III of 

21 division N of Public Law 116–260), is amended by 

22 striking ‘‘clause (iii)(II), (iv)(IV), or (vii)’’ and in23 serting ‘‘subclause (II), (III), or (IV) of clause (iii), 

24 subclause (IV) or (V) of clause (iv), clause (vii), or 

25 clause (ix)’’. 
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1 (c) COORDINATION WITH CONTINUATION COVERAGE

2 PREMIUM ASSISTANCE.— 

3 (1) PAYCHECK PROTECTION PROGRAM.—Section 

4 7A(a)(12) of the Small Business Act (as redesignated, 

5 transferred, and amended by section 304(b) of the 

6 Economic Aid to Hard-Hit Small Businesses, Non7 profits, and Venues Act (Public Law 116–260)) is 

8 amended— 

9 (A) by striking ‘‘CARES Act or’’ and in10 serting ‘‘CARES Act,’’; and 

11 (B) by inserting before the period at the end 

12 the following: ‘‘, or premiums taken into account 

13 in determining the credit allowed under section 

14 6432 of the Internal Revenue Code of 1986’’. 

15 (2) PAYCHECK PROTECTION PROGRAM SECOND

16 DRAW.—Section 7(a)(37)(J)(iii)(I) of the Small Busi17 ness Act, as amended by the Economic Aid to Hard18 Hit Small Businesses, Nonprofits, and Venues Act 

19 (title III of division N of Public Law 116–260), is 

20 amended— 

21 (A) by striking ‘‘or’’ at the end of item (aa); 

22 (B) by striking the period at the end of item 

23 (bb) and inserting ‘‘; or’’; and 

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

25 item: 
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1 ‘‘(cc) premiums taken into 

2 account in determining the credit 

3 allowed under section 6432 of the 

4 Internal Revenue Code of 1986.’’. 

5 (3) APPLICABILITY.—The amendments made by 

6 this subsection shall apply only with respect to appli7 cations for forgiveness of covered loans made under 

8 paragraphs (36) or (37) of section 7(a) of the Small 

9 Business Act, as amended by the Economic Aid to 

10 Hard-Hit Small Businesses, Nonprofits, and Venues 

11 Act (title III of division N of Public Law 116–260), 

12 that are received on or after the date of the enactment 

13 of this Act. 

14 (d) COMMITMENT AUTHORITY AND APPROPRIA15 TIONS.— 

16 (1) COMMITMENT AUTHORITY.—Section 

17 1102(b)(1) of the CARES Act (Public Law 116–136) 

18 is amended by striking ‘‘$806,450,000,000’’ and in19 serting ‘‘$813,700,000,000’’. 

20 (2) DIRECT APPROPRIATIONS.—In addition to 

21 amounts otherwise available, there is appropriated to 

22 the Administrator of the Small Business Administra23 tion for fiscal year 2021, out of any money in the 

24 Treasury not otherwise appropriated, $7,250,000,000, 
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1 to remain available until expended, for carrying out 

2 this section. 

3 SEC. 5002. TARGETED EIDL ADVANCE. 

4 (a) DEFINITIONS.—In this section— 

5 (1) the term ‘‘Administrator’’ means the Admin6 istrator of the Small Business Administration; and 

7 (2) the terms ‘‘covered entity’’ and ‘‘economic 

8 loss’’ have the meanings given the terms in section 

9 331(a) of the Economic Aid to Hard-Hit Small Busi10 nesses, Nonprofits, and Venues Act (title III of divi11 sion N of Public Law 116–260). 

12 (b) APPROPRIATIONS.—In addition to amounts other13 wise available, there is appropriated to the Administrator 

14 for fiscal year 2021, out of any money in the Treasury not 

15 otherwise appropriated, $15,000,000,000— 

16 (1) to remain available until expended; and 

17 (2) of which, the Administrator shall use— 

18 (A) $10,000,000,000 to make payments to 

19 covered entities that have not received the full 

20 amounts to which the covered entities are enti21 tled under section 331 of the Economic Aid to 

22 Hard-Hit Small Businesses, Nonprofits, and 

23 Venues Act (title III of division N of Public Law 

24 116–260); and 
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1 (B) $5,000,000,000 to make payments 

2 under section 1110(e) of the CARES Act (15 

3 U.S.C. 9009(e)), each of which shall be— 

4 (i) made to a covered entity that— 

5 (I) has suffered an economic loss 

6 of greater than 50 percent; and 

7 (II) employs not more than 10 

8 employees; 

9 (ii) in an amount that is $5,000; and 

10 (iii) with respect to the covered entity 

11 to which the payment is made, in addition 

12 to any payment made to the covered entity 

13 under section 1110(e) of the CARES Act 

14 (15 U.S.C. 9009(e)) or section 331 of the 

15 Economic Aid to Hard-Hit Small Busi16 nesses, Nonprofits, and Venues Act (title III 

17 of division N of Public Law 116–260). 

18 SEC. 5003. SUPPORT FOR RESTAURANTS. 

19 (a) DEFINITIONS.—In this section: 

20 (1) ADMINISTRATOR.—The term ‘‘Adminis21 trator’’ means the Administrator of the Small Busi22 ness Administration. 

23 (2) AFFILIATED BUSINESS.—The term ‘‘affiliated 

24 business’’ means a business in which an eligible enti25 ty has an equity or right to profit distributions of not 
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1 less than 50 percent, or in which an eligible entity 

2 has the contractual authority to control the direction 

3 of the business, provided that such affiliation shall be 

4 determined as of any arrangements or agreements in 

5 existence as of March 13, 2020. 

6 (3) COVERED PERIOD.—The term ‘‘covered pe7 riod’’ means the period— 

8 (A) beginning on February 15, 2020; and 

9 (B) ending on December 31, 2021, or a date 

10 to be determined by the Administrator that is 

11 not later than 2 years after the date of enact12 ment of this section. 

13 (4) ELIGIBLE ENTITY.—The term ‘‘eligible enti14 ty’’— 

15 (A) means a restaurant, food stand, food 

16 truck, food cart, caterer, saloon, inn, tavern, bar, 

17 lounge, brewpub, tasting room, taproom, licensed 

18 facility or premise of a beverage alcohol producer 

19 where the public may taste, sample, or purchase 

20 products, or other similar place of business in 

21 which the public or patrons assemble for the pri22 mary purpose of being served food or drink; 

23 (B) includes an entity described in sub24 paragraph (A) that is located in an airport ter25 minal or that is a Tribally-owned concern; and 
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1 (C) does not include— 

2 (i) an entity described in subpara3 graph (A) that— 

4 (I) is a State or local government5 operated business; 

6 (II) as of March 13, 2020, owns 

7 or operates (together with any affili8 ated business) more than 20 locations, 

9 regardless of whether those locations do 

10 business under the same or multiple 

11 names; or 

12 (III) has a pending application 

13 for or has received a grant under sec14 tion 324 of the Economic Aid to Hard15 Hit Small Businesses, Nonprofits, and 

16 Venues Act (title III of division N of 

17 Public Law 116–260); or 

18 (ii) a publicly-traded company. 

19 (5) EXCHANGE; ISSUER; SECURITY.—The terms 

20 ‘‘exchange’’, ‘‘issuer’’, and ‘‘security’’ have the mean21 ings given those terms in section 3(a) of the Securities 

22 Exchange Act of 1934 (15 U.S.C. 78c(a)). 

23 (6) FUND.—The term ‘‘Fund’’ means the Res24 taurant Revitalization Fund established under sub25 section (b). 
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1 (7) PANDEMIC-RELATED REVENUE LOSS.—The 

2 term ‘‘pandemic-related revenue loss’’ means, with re3 spect to an eligible entity— 

4 (A) except as provided in subparagraphs 

5 (B), (C), and (D), the gross receipts, as estab6 lished using such verification documentation as 

7 the Administrator may require, of the eligible en8 tity during 2020 subtracted from the gross re9 ceipts of the eligible entity in 2019, if such sum 

10 is greater than zero; 

11 (B) if the eligible entity was not in oper12 ation for the entirety of 2019— 

13 (i) the difference between— 

14 (I) the product obtained by multi15 plying the average monthly gross re16 ceipts of the eligible entity in 2019 by 

17 12; and 

18 (II) the product obtained by mul19 tiplying the average monthly gross re20 ceipts of the eligible entity in 2020 by 

21 12; or 

22 (ii) an amount based on a formula de23 termined by the Administrator; 

24 (C) if the eligible entity opened during the 

25 period beginning on January 1, 2020, and end-
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1 ing on the day before the date of enactment of 

2 this section— 

3 (i) the expenses described in subsection 

4 (c)(5)(A) that were incurred by the eligible 

5 entity minus any gross receipts received; or 

6 (ii) an amount based on a formula de7 termined by the Administrator; or 

8 (D) if the eligible entity has not yet opened 

9 as of the date of application for a grant under 

10 subsection (c), but has incurred expenses de11 scribed in subsection (c)(5)(A) as of the date of 

12 enactment of this section— 

13 (i) the amount of those expenses; or 

14 (ii) an amount based on a formula de15 termined by the Administrator. 

16 For purposes of this paragraph, the pandemic-related 

17 revenue losses for an eligible entity shall be reduced 

18 by any amounts received from a covered loan made 

19 under paragraph (36) or (37) of section 7(a) of the 

20 Small Business Act (15 U.S.C. 636(a)) in 2020 or 

21 2021. 

22 (8) PAYROLL COSTS.—The term ‘‘payroll costs’’ 

23 has the meaning given the term in section 7(a)(36)(A) 

24 of the Small Business Act (15 U.S.C. 636(a)(36)(A)), 

25 except that such term shall not include— 
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1 (A) qualified wages (as defined in sub2 section (c)(3) of section 2301 of the CARES Act) 

3 taken into account in determining the credit al4 lowed under such section 2301; or 

5 (B) premiums taken into account in deter6 mining the credit allowed under section 6432 of 

7 the Internal Revenue Code of 1986. 

8 (9) PUBLICLY-TRADED COMPANY.—The term 

9 ‘‘publicly-traded company’’ means an entity that is 

10 majority owned or controlled by an entity that is an 

11 issuer, the securities of which are listed on a national 

12 securities exchange under section 6 of the Securities 

13 Exchange Act of 1934 (15 U.S.C. 78f). 

14 (10) TRIBALLY-OWNED CONCERN.—The term 

15 ‘‘Tribally-owned concern’’ has the meaning given the 

16 term in section 124.3 of title 13, Code of Federal Reg17 ulations, or any successor regulation. 

18 (b) RESTAURANT REVITALIZATION FUND.— 

19 (1) IN GENERAL.—There is established in the 

20 Treasury of the United States a fund to be known as 

21 the Restaurant Revitalization Fund. 

22 (2) APPROPRIATIONS.— 

23 (A) IN GENERAL.—In addition to amounts 

24 otherwise available, there is appropriated to the 

25 Restaurant Revitalization Fund for fiscal year 
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1 2021, out of any money in the Treasury not oth2 erwise appropriated, $28,600,000,000, to remain 

3 available until expended. 

4 (B) DISTRIBUTION.— 

5 (i) IN GENERAL.—Of the amounts 

6 made available under subparagraph (A)— 

7 (I) $5,000,000,000 shall be avail8 able to eligible entities with gross re9 ceipts during 2019 of not more than 

10 $500,000; and 

11 (II) $23,600,000,000 shall be 

12 available to the Administrator to 

13 award grants under subsection (c) in 

14 an equitable manner to eligible entities 

15 of different sizes based on annual gross 

16 receipts. 

17 (ii) ADJUSTMENTS.—The Adminis18 trator may make adjustments as necessary 

19 to the distribution of funds under clause 

20 (i)(II) based on demand and the relative 

21 local costs in the markets in which eligible 

22 entities operate. 

23 (C) GRANTS AFTER INITIAL PERIOD.—Not24 withstanding subparagraph (B), on and after the 

25 date that is 60 days after the date of enactment 
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1 of this section, or another period of time deter2 mined by the Administrator, the Administrator 

3 may make grants using amounts appropriated 

4 under subparagraph (A) to any eligible entity 

5 regardless of the annual gross receipts of the eli6 gible entity. 

7 (3) USE OF FUNDS.—The Administrator shall 

8 use amounts in the Fund to make grants described in 

9 subsection (c). 

10 (c) RESTAURANT REVITALIZATION GRANTS.— 

11 (1) IN GENERAL.—Except as provided in sub12 section (b) and paragraph (3), the Administrator 

13 shall award grants to eligible entities in the order in 

14 which applications are received by the Administrator. 

15 (2) APPLICATION.— 

16 (A) CERTIFICATION.—An eligible entity ap17 plying for a grant under this subsection shall 

18 make a good faith certification that— 

19 (i) the uncertainty of current economic 

20 conditions makes necessary the grant re21 quest to support the ongoing operations of 

22 the eligible entity; and 

23 (ii) the eligible entity has not applied 

24 for or received a grant under section 324 of 

25 the Economic Aid to Hard-Hit Small Busi-
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1 nesses, Nonprofits, and Venues Act (title III 

2 of division N of Public Law 116–260). 

3 (B) BUSINESS IDENTIFIERS.—In accepting 

4 applications for grants under this subsection, the 

5 Administrator shall prioritize the ability of each 

6 applicant to use their existing business identi7 fiers over requiring other forms of registration or 

8 identification that may not be common to their 

9 industry and imposing additional burdens on 

10 applicants. 

11 (3) PRIORITY IN AWARDING GRANTS.— 

12 (A) IN GENERAL.—During the initial 21- 

13 day period in which the Administrator awards 

14 grants under this subsection, the Administrator 

15 shall prioritize awarding grants to eligible enti16 ties that are small business concerns owned and 

17 controlled by women (as defined in section 3(n) 

18 of the Small Business Act (15 U.S.C. 632(n))), 

19 small business concerns owned and controlled by 

20 veterans (as defined in section 3(q) of such Act 

21 (15 U.S.C. 632(q))), or socially and economically 

22 disadvantaged small business concerns (as de23 fined in section 8(a)(4)(A) of the Small Business 

24 Act (15 U.S.C. 637(a)(4)(A))). The Adminis25 trator may take such steps as necessary to ensure 
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1 that eligible entities described in this subpara2 graph have access to grant funding under this 

3 section after the end of such 21-day period. 

4 (B) CERTIFICATION.—For purposes of estab5 lishing priority under subparagraph (A), an ap6 plicant shall submit a self-certification of eligi7 bility for priority with the grant application. 

8 (4) GRANT AMOUNT.— 

9 (A) AGGREGATE MAXIMUM AMOUNT.—The 

10 aggregate amount of grants made to an eligible 

11 entity and any affiliated businesses of the eligi12 ble entity under this subsection— 

13 (i) shall not exceed $10,000,000; and 

14 (ii) shall be limited to $5,000,000 per 

15 physical location of the eligible entity. 

16 (B) DETERMINATION OF GRANT AMOUNT.— 

17 (i) IN GENERAL.—Except as provided 

18 in this paragraph, the amount of a grant 

19 made to an eligible entity under this sub20 section shall be equal to the pandemic-re21 lated revenue loss of the eligible entity. 

22 (ii) RETURN TO TREASURY.—Any 

23 amount of a grant made under this sub24 section to an eligible entity based on esti25 mated receipts that is greater than the ac-
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1 tual gross receipts of the eligible entity in 

2 2020 shall be returned to the Treasury. 

3 (5) USE OF FUNDS.—During the covered period, 

4 an eligible entity that receives a grant under this sub5 section may use the grant funds for the following ex6 penses incurred as a direct result of, or during, the 

7 COVID–19 pandemic: 

8 (A) Payroll costs. 

9 (B) Payments of principal or interest on 

10 any mortgage obligation (which shall not include 

11 any prepayment of principal on a mortgage obli12 gation). 

13 (C) Rent payments, including rent under a 

14 lease agreement (which shall not include any 

15 prepayment of rent). 

16 (D) Utilities. 

17 (E) Maintenance expenses, including— 

18 (i) construction to accommodate out19 door seating; and 

20 (ii) walls, floors, deck surfaces, fur21 niture, fixtures, and equipment. 

22 (F) Supplies, including protective equip23 ment and cleaning materials. 
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1 (G) Food and beverage expenses that are 

2 within the scope of the normal business practice 

3 of the eligible entity before the covered period. 

4 (H) Covered supplier costs, as defined in 

5 section 7A(a) of the Small Business Act (as re6 designated, transferred, and amended by section 

7 304(b) of the Economic Aid to Hard-Hit Small 

8 Businesses, Nonprofits, and Venues Act (Public 

9 Law 116–260)). 

10 (I) Operational expenses. 

11 (J) Paid sick leave. 

12 (K) Any other expenses that the Adminis13 trator determines to be essential to maintaining 

14 the eligible entity. 

15 (6) RETURNING FUNDS.—If an eligible entity 

16 that receives a grant under this subsection fails to use 

17 all grant funds or permanently ceases operations on 

18 or before the last day of the covered period, the eligible 

19 entity shall return to the Treasury any funds that the 

20 eligible entity did not use for the allowable expenses 

21 under paragraph (5). 

22 SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM. 

23 (a) DEFINITIONS.—In this section: 

24 (1) ADMINISTRATION.—The term ‘‘Administra25 tion’’ means the Small Business Administration. 
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1 (2) ADMINISTRATOR.—The term ‘‘Adminis2 trator’’ means the Administrator of the Small Busi3 ness Administration. 

4 (3) COMMUNITY NAVIGATOR SERVICES.—The 

5 term ‘‘community navigator services’’ means the out6 reach, education, and technical assistance provided by 

7 community navigators that target eligible businesses 

8 to increase awareness of, and participation in, pro9 grams of the Small Business Administration. 

10 (4) COMMUNITY NAVIGATOR.—The term ‘‘commu11 nity navigator’’ means a community organization, 

12 community financial institution as defined in section 

13 7(a)(36)(A) of the Small Business Act (15 U.S.C. 

14 636(a)(36)(A)), or other private nonprofit organiza15 tion engaged in the delivery of community navigator 

16 services. 

17 (5) ELIGIBLE BUSINESS.—The term ‘‘eligible 

18 business’’ means any small business concern, with 

19 priority for small business concerns owned and con20 trolled by women (as defined in section 3(n) of the 

21 Small Business Act (15 U.S.C. 632(n))), small busi22 ness concerns owned and controlled by veterans (as 

23 defined in section 3(q) of such Act (15 U.S.C. 

24 632(q))), and socially and economically disadvan25 taged small business concerns (as defined in section 
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1 8(a)(4)(A) of the Small Business Act (15 U.S.C. 

2 637(a)(4)(A))). 

3 (6) PRIVATE NONPROFIT ORGANIZATION.—The 

4 term ‘‘private nonprofit organization’’ means an enti5 ty that is described in section 501(c) of the Internal 

6 Revenue Code of 1986 and exempt from tax under sec7 tion 501(a) of such Code. 

8 (7) RESOURCE PARTNER.—The term ‘‘resource 

9 partner’’ means— 

10 (A) a small business development center (as 

11 defined in section 3 of the Small Business Act 

12 (15 U.S.C. 632)); 

13 (B) a women’s business center (as described 

14 in section 29 of the Small Business Act (15 

15 U.S.C. 656)); and 

16 (C) a chapter of the Service Corps of Re17 tired Executives (as defined in section 8(b)(1)(B) 

18 of the Act (15 U.S.C. 637(b)(1)(B))). 

19 (8) SMALL BUSINESS CONCERN.—The term 

20 ‘‘small business concern’’ has the meaning given 

21 under section 3 of the Small Business Act (15 U.S.C. 

22 632). 

23 (9) STATE.—The term ‘‘State’’ means a State of 

24 the United States, the District of Columbia, the Com25 monwealth of Puerto Rico, the Virgin Islands, Amer-
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1 ican Samoa, the Commonwealth of the Northern Mar2 iana Islands, and Guam, or an agency, instrumen3 tality, or fiscal agent thereof. 

4 (10) UNIT OF GENERAL LOCAL GOVERNMENT.— 

5 The term ‘‘unit of general local government’’ means a 

6 county, city, town, village, or other general purpose 

7 political subdivision of a State. 

8 (b) COMMUNITY NAVIGATOR PILOT PROGRAM.— 

9 (1) IN GENERAL.—The Administrator of the 

10 Small Business Administration shall establish a Com11 munity Navigator pilot program to make grants to, 

12 or enter into contracts or cooperative agreements 

13 with, private nonprofit organizations, resource part14 ners, States, Tribes, and units of local government to 

15 ensure the delivery of free community navigator serv16 ices to current or prospective owners of eligible busi17 nesses in order to improve access to assistance pro18 grams and resources made available because of the 

19 COVID–19 pandemic by Federal, State, Tribal, and 

20 local entities. 

21 (2) APPROPRIATIONS.—In addition to amounts 

22 otherwise available, there is appropriated to the Ad23 ministrator for fiscal year 2021, out of any money in 

24 the Treasury not otherwise appropriated, 
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1 $100,000,000, to remain available until September 

2 30, 2022, for carrying out this subsection. 

3 (c) OUTREACH AND EDUCATION.— 

4 (1) PROMOTION.—The Administrator shall de5 velop and implement a program to promote commu6 nity navigator services to current or prospective own7 ers of eligible businesses. 

8 (2) CALL CENTER.—The Administrator shall es9 tablish a telephone hotline to offer information about 

10 Federal programs to assist eligible businesses and 

11 offer referral services to resource partners, community 

12 navigators, potential lenders, and other persons that 

13 the Administrator determines appropriate for current 

14 or prospective owners of eligible businesses. 

15 (3) OUTREACH.—The Administrator shall— 

16 (A) conduct outreach and education, in the 

17 10 most commonly spoken languages in the 

18 United States, to current or prospective owners 

19 of eligible businesses on community navigator 

20 services and other Federal programs to assist eli21 gible businesses; 

22 (B) improve the website of the Administra23 tion to describe such community navigator serv24 ices and other Federal programs; and 
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1 (C) implement an education campaign by 

2 advertising in media targeted to current or pro3 spective owners of eligible businesses. 

4 (4) APPROPRIATIONS.—In addition to amounts 

5 otherwise available, there is appropriated to the Ad6 ministrator for fiscal year 2021, out of any money in 

7 the Treasury not otherwise appropriated, 

8 $75,000,000, to remain available until September 30, 

9 2022, for carrying out this subsection. 

10 (d) SUNSET.—The authority of the Administrator to 

11 make grants under this section shall terminate on December 

12 31, 2025. 

13 SEC. 5005. SHUTTERED VENUE OPERATORS. 

14 (a) IN GENERAL.—In addition to amounts otherwise 

15 available, there is appropriated for fiscal year 2021, out 

16 of any money in the Treasury not otherwise appropriated, 

17 $1,250,000,000, to remain available until expended, to 

18 carry out section 324 of the Economic Aid to Hard-Hit 

19 Small Businesses, Nonprofits, and Venues Act (title III of 

20 division N of Public Law 116–260), of which $500,000 shall 

21 be used to provide technical assistance to help applicants 

22 access the System for Award Management (or any successor 

23 thereto) or to assist applicants with an alternative grant 

24 application system. 
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1 (b) REDUCTION OF SHUTTERED VENUES ASSISTANCE

2 FOR NEW PPP RECIPIENTS.—Section 324 of the Economic 

3 Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 

4 Act (title III of division N of Public Law 116–260), is 

5 amended— 

6 (1) in subsection (a)(1)(A)(vi)— 

7 (A) by striking subclause (III); 

8 (B) by redesignating subclause (IV) as sub9 clause (III); and 

10 (C) in subclause (III), as so redesignated, 

11 by striking ‘‘subclauses (I), (II), and (III)’’ and 

12 inserting ‘‘subclauses (I) and (II)’’; and 

13 (2) in subsection (c)(1)— 

14 (A) in subparagraph (A), in the matter pre15 ceding clause (i), by striking ‘‘A grant’’ and in16 serting ‘‘Subject to subparagraphs (B) and (C), 

17 a grant’’; and 

18 (B) by adding at the end the following: 

19 ‘‘(C) REDUCTION FOR RECIPIENTS OF NEW

20 PPP LOANS.— 

21 ‘‘(i) IN GENERAL.—The otherwise ap22 plicable amount of a grant under subsection 

23 (b)(2) to an eligible person or entity shall be 

24 reduced by the total amount of loans guar25 anteed under paragraph (36) or (37) of sec-
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1 tion 7(a) of the Small Business Act (15 

2 U.S.C. 636(a)) that are received on or after 

3 December 27, 2020 by the eligible person or 

4 entity. 

5 ‘‘(ii) APPLICATION TO GOVERNMENTAL

6 ENTITIES.—For purposes of applying clause 

7 (i) to an eligible person or entity owned by 

8 a State or a political subdivision of a State, 

9 the relevant entity— 

10 ‘‘(I) shall be the eligible person or 

11 entity; and 

12 ‘‘(II) shall not include entities of 

13 the State or political subdivision other 

14 than the eligible person or entity.’’. 

15 SEC. 5006. DIRECT APPROPRIATIONS. 

16 (a) IN GENERAL.—In addition to amounts otherwise 

17 available, there is appropriated to the Administrator for fis18 cal year 2021, out of any money in the Treasury not other19 wise appropriated, to remain available until expended— 

20 (1) $840,000,000 for administrative expenses, in21 cluding to prevent, prepare for, and respond to the 

22 COVID–19 pandemic, domestically or internation23 ally, including administrative expenses related to 

24 paragraphs (36) and (37) of section 7(a) of the Small 

25 Business Act, section 324 of the Economic Aid to 
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1 Hard-Hit Small Businesses, Nonprofits, and Venues 

2 Act (title III of division N of Public Law 116–260), 

3 section 5002 of this title, and section 5003 of this 

4 title; and 

5 (2) $460,000,000 to carry out the disaster loan 

6 program authorized by section 7(b) of the Small Busi7 ness Act (15 U.S.C. 636(b)), of which $70,000,000 

8 shall be for the cost of direct loans authorized by such 

9 section and $390,000,000 shall be for administrative 

10 expenses to carry out such program. 

11 (b) INSPECTOR GENERAL.—In addition to amounts 

12 otherwise available, there is appropriated to the Inspector 

13 General of the Small Business Administration for fiscal 

14 year 2021, out of any money in the Treasury not otherwise 

15 appropriated, $25,000,000, to remain available until ex16 pended, for necessary expenses of the Office of Inspector 

17 General. 

18 TITLE VI—COMMITTEE ON ENVI19 RONMENT AND PUBLIC 

20 WORKS 

21 SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE. 

22 (a) ECONOMIC DEVELOPMENT ADMINISTRATION AP23 PROPRIATION.—In addition to amounts otherwise available, 

24 there is appropriated for fiscal year 2021, out of any money 

25 in the Treasury not otherwise appropriated, 
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1 $3,000,000,000, to remain available until September 30, 

2 2022, to the Department of Commerce for economic adjust3 ment assistance as authorized by sections 209 and 703 of 

4 the Public Works and Economic Development Act of 1965 

5 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and re6 spond to coronavirus and for necessary expenses for re7 sponding to economic injury as a result of coronavirus. 

8 (b) Of the funds provided by this section, up to 2 per9 cent shall be used for Federal costs to administer such as10 sistance utilizing temporary Federal personnel as may be 

11 necessary consistent with the requirements applicable to 

12 such administrative funding in fiscal year 2020 to prevent, 

13 prepare for, and respond to coronavirus and which shall 

14 remain available until September 30, 2027. 

15 (c) Of the funds provided by this section, 25 percent 

16 shall be for assistance to States and communities that have 

17 suffered economic injury as a result of job and gross domes18 tic product losses in the travel, tourism, or outdoor recre19 ation sectors. 

20 SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IM21 PACTS OF THE COVID–19 PANDEMIC. 

22 (a) IN GENERAL.—In addition to amounts otherwise 

23 available, there is appropriated to the Environmental Pro24 tection Agency for fiscal year 2021, out of any money in 

25 the Treasury not otherwise appropriated, $100,000,000, to 
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1 remain available until expended, to address health outcome 

2 disparities from pollution and the COVID–19 pandemic, of 

3 which— 

4 (1) $50,000,000, shall be for grants, contracts, 

5 and other agency activities that identify and address 

6 disproportionate environmental or public health 

7 harms and risks in minority populations or low-in8 come populations under— 

9 (A) section 103(b) of the Clean Air Act (42 

10 U.S.C. 7403(b)); 

11 (B) section 1442 of the Safe Drinking 

12 Water Act (42 U.S.C. 300j–1); 

13 (C) section 104(k)(7)(A) of the Comprehen14 sive Environmental Response, Compensation, 

15 and Liability Act of 1980 (42 U.S.C. 

16 9604(k)(7)(A)); and 

17 (D) sections 791 through 797 of the Energy 

18 Policy Act of 2005 (42 U.S.C. 16131 through 

19 16137); and 

20 (2) $50,000,000 shall be for grants and activities 

21 authorized under subsections (a) through (c) of section 

22 103 of the Clean Air Act (42 U.S.C. 7403) and grants 

23 and activities authorized under section 105 of such 

24 Act (42 U.S.C. 7405). 

25 (b) ADMINISTRATION OF FUNDS.— 
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1 (1) Of the funds made available pursuant to sub2 section (a)(1), the Administrator shall reserve 2 per3 cent for administrative costs necessary to carry out 

4 activities funded pursuant to such subsection. 

5 (2) Of the funds made available pursuant to sub6 section (a)(2), the Administrator shall reserve 5 per7 cent for activities funded pursuant to such subsection 

8 other than grants. 

9 SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE. 

10 (a) INSPECTION, INTERDICTION, AND RESEARCH RE11 LATED TO CERTAIN SPECIES AND COVID–19.—In addition 

12 to amounts otherwise made available, there is appropriated 

13 for fiscal year 2021, out of any money in the Treasury not 

14 otherwise appropriated, $95,000,000 to remain available 

15 until expended, to carry out the provisions of the Fish and 

16 Wildlife Act of 1956 (16 U.S.C. 742a et seq.) and the Fish 

17 and Wildlife Coordination Act (16 U.S.C. 661 et seq.) 

18 through direct expenditure, contracts, and grants, of 

19 which— 

20 (1) $20,000,000 shall be for wildlife inspections, 

21 interdictions, investigations, and related activities, 

22 and for efforts to address wildlife trafficking; 

23 (2) $30,000,000 shall be for the care of captive 

24 species listed under the Endangered Species Act of 

25 1973, for the care of rescued and confiscated wildlife, 
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1 and for the care of Federal trust species in facilities 

2 experiencing lost revenues due to COVID–19; and 

3 (3) $45,000,000 shall be for research and exten4 sion activities to strengthen early detection, rapid re5 sponse, and science-based management to address 

6 wildlife disease outbreaks before they become 

7 pandemics and strengthen capacity for wildlife health 

8 monitoring to enhance early detection of diseases that 

9 have capacity to jump the species barrier and pose a 

10 risk in the United States, including the development 

11 of a national wildlife disease database. 

12 (b) LACEY ACT PROVISIONS.—In addition to amounts 

13 otherwise made available, there is appropriated for fiscal 

14 year 2021, out of any money in the Treasury not otherwise 

15 appropriated, $10,000,000, to remain available until ex16 pended, to carry out the provisions of section 42(a) of title 

17 18, United States Code, and the Lacey Act Amendments 

18 of 1981 (16 U.S.C. 3371–3378). 
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1 TITLE VII—COMMITTEE ON COM2 MERCE, SCIENCE, AND TRANS3 PORTATION 

4 Subtitle A—Transportation and 

5 Infrastructure 

6 SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PAS7 SENGER CORPORATION. 

8 (a) NORTHEAST CORRIDOR APPROPRIATION.—In ad9 dition to amounts otherwise available, there is appropriated 

10 for fiscal year 2021, out of any money in the Treasury not 

11 otherwise appropriated, $970,388,160, to remain available 

12 until September 30, 2024, for grants as authorized under 

13 section 11101(a) of the FAST Act (Public Law 114–94) to 

14 prevent, prepare for, and respond to coronavirus. 

15 (b) NATIONAL NETWORK APPROPRIATION.—In addi16 tion to amounts otherwise available, there is appropriated 

17 for fiscal year 2021, out of any money in the Treasury not 

18 otherwise appropriated, $729,611,840, to remain available 

19 until September 30, 2024, for grants as authorized under 

20 section 11101(b) of the FAST Act (Public Law 114–94) to 

21 prevent, prepare for, and respond to coronavirus. 

22 (c) LONG-DISTANCE SERVICE RESTORATION AND EM23 PLOYEE RECALLS.—Not less than $165,926,000 of the ag24 gregate amounts made available under subsections (a) and 
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1 (b) shall be for use by the National Railroad Passenger Cor2 poration to— 

3 (1) restore, not later than 90 days after the date 

4 of enactment of this Act, the frequency of rail service 

5 on long-distance routes (as defined in section 24102 

6 of title 49, United States Code) that the National 

7 Railroad Passenger Corporation reduced the fre8 quency of on or after July 1, 2020, and continue to 

9 operate such service at such frequency; and 

10 (2) recall and manage employees furloughed on 

11 or after October 1, 2020, as a result of efforts to pre12 vent, prepare for, and respond to coronavirus. 

13 (d) USE OF FUNDS IN LIEU OF CAPITAL PAYMENTS.— 

14 Not less than $109,805,000 of the aggregate amounts made 

15 available under subsections (a) and (b)— 

16 (1) shall be for use by the National Railroad 

17 Passenger Corporation in lieu of capital payments 

18 from States and commuter rail passenger transpor19 tation providers that are subject to the cost allocation 

20 policy under section 24905(c) of title 49, United 

21 States Code; and 

22 (2) notwithstanding sections 24319(g) and 

23 24905(c)(1)(A)(i) of title 49, United States Code, such 

24 amounts do not constitute cross-subsidization of com25 muter rail passenger transportation. 
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1 (e) USE OF FUNDS FOR STATE PAYMENTS FOR STATE2 SUPPORTED ROUTES.— 

3 (1) IN GENERAL.—Of the amounts made avail4 able under subsection (b), $174,850,000 shall be for 

5 use by the National Railroad Passenger Corporation 

6 to offset amounts required to be paid by States for 

7 covered State-supported routes. 

8 (2) FUNDING SHARE.—The share of funding pro9 vided under paragraph (1) with respect to a covered 

10 State-supported route shall be distributed as follows: 

11 (A) Each covered State-supported route 

12 shall receive 7 percent of the costs allocated to the 

13 route in fiscal year 2019 under the cost alloca14 tion methodology adopted pursuant to section 

15 209 of the Passenger Rail Investment and Im16 provement Act of 2008 (Public Law 110–432). 

17 (B) Any remaining amounts after the dis18 tribution described in subparagraph (A) shall be 

19 apportioned to each covered State-supported 

20 route in proportion to the passenger revenue of 

21 such route and other revenue allocated to such 

22 route in fiscal year 2019 divided by the total 

23 passenger revenue and other revenue allocated to 

24 all covered State-supported routes in fiscal year 

25 2019. 
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1 (3) COVERED STATE-SUPPORTED ROUTE DE2 FINED.—In this subsection, the term ‘‘covered State3 supported route’’ means a State-supported route, as 

4 such term is defined in section 24102 of title 49, 

5 United States Code, but does not include a State-sup6 ported route for which service was terminated on or 

7 before February 1, 2020. 

8 (f) USE OF FUNDS FOR DEBT REPAYMENT OR PRE9 PAYMENT.—Not more than $100,885,000 of the aggregate 

10 amounts made available under subsections (a) and (b) shall 

11 be— 

12 (1) for the repayment or prepayment of debt in13 curred by the National Railroad Passenger Corpora14 tion under financing arrangements entered into prior 

15 to the date of enactment of this Act; and 

16 (2) to pay required reserves, costs, and fees re17 lated to such debt, including for loans from the De18 partment of Transportation and loans that would 

19 otherwise have been paid from National Railroad 

20 Passenger Corporation revenues. 

21 (g) PROJECT MANAGEMENT OVERSIGHT.—Not more 

22 than $2,000,000 of the aggregate amounts made available 

23 under subsections (a) and (b) shall be for activities author24 ized under section 11101(c) of the FAST Act (Public Law 

25 114–94). 
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1 SEC. 7102. RELIEF FOR AIRPORTS. 

2 (a) IN GENERAL.— 

3 (1) IN GENERAL.—In addition to amounts other4 wise available, there is appropriated for fiscal year 

5 2021, out of any funds in the Treasury not otherwise 

6 appropriated, $8,000,000,000, to remain available 

7 until September 30, 2024, for assistance to sponsors 

8 of airports, as such terms are defined in section 

9 47102 of title 49, United States Code, to be made 

10 available to prevent, prepare for, and respond to 

11 coronavirus. 

12 (2) REQUIREMENTS AND LIMITATIONS.— 

13 Amounts made available under this section— 

14 (A) may not be used for any purpose not 

15 directly related to the airport; and 

16 (B) may not be provided to any airport 

17 that was allocated in excess of 4 years of oper18 ating funds to prevent, prepare for, and respond 

19 to coronavirus in fiscal year 2020. 

20 (b) ALLOCATIONS.—The following terms shall apply to 

21 the amounts made available under this section: 

22 (1) OPERATING EXPENSES AND DEBT SERVICE

23 PAYMENTS.— 

24 (A) IN GENERAL.—Not more than 

25 $6,492,000,000 shall be made available for pri26 mary airports, as such term is defined in section 
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1 47102 of title 49, United States Code, and cer2 tain cargo airports, for costs related to oper3 ations, personnel, cleaning, sanitization, jani4 torial services, combating the spread of pathogens 

5 at the airport, and debt service payments. 

6 (B) DISTRIBUTION.— Amounts made avail7 able under this paragraph— 

8 (i) shall not be subject to the reduced 

9 apportionments under section 47114(f) of 

10 title 49, United States Code; 

11 (ii) shall first be apportioned as set 

12 forth in sections 47114(c)(1)(A), 

13 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 

14 47114(c)(2)(A), 47114(c)(2)(B), and 

15 47114(c)(2)(E) of title 49, United States 

16 Code; and 

17 (iii) shall not be subject to a maximum 

18 apportionment limit set forth in section 

19 47114(c)(1)(B) of title 49, United States 

20 Code. 

21 (C) REMAINING AMOUNTS.—Any amount 

22 remaining after distribution under subpara23 graph (B) shall be distributed to the sponsor of 

24 each primary airport (as such term is defined in 

25 section 47102 of title 49, United States Code) 
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1 based on each such primary airport’s passenger 

2 enplanements compared to the total passenger 

3 enplanements of all such primary airports in 

4 calendar year 2019. 

5 (2) FEDERAL SHARE FOR DEVELOPMENT

6 PROJECTS.— 

7 (A) IN GENERAL.—Not more than 

8 $608,000,000 allocated under subsection (a)(1) 

9 shall be available to pay a Federal share of 100 

10 percent of the costs for any grant awarded in fis11 cal year 2021, or in fiscal year 2020 with less 

12 than a 100-percent Federal share, for an airport 

13 development project (as such term is defined in 

14 section 47102 of title 49). 

15 (B) REMAINING AMOUNTS.—Any amount 

16 remaining under this paragraph shall be distrib17 uted as described in paragraph (1)(C). 

18 (3) NONPRIMARY AIRPORTS.— 

19 (A) IN GENERAL.—Not more than 

20 $100,000,000 shall be made available for general 

21 aviation and commercial service airports that 

22 are not primary airports (as such terms are de23 fined in section 47102 of title 49, United States 

24 Code) for costs related to operations, personnel, 

25 cleaning, sanitization, janitorial services, com-
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1 bating the spread of pathogens at the airport, 

2 and debt service payments. 

3 (B) DISTRIBUTION.—Amounts made avail4 able under this paragraph shall be apportioned 

5 to each non-primary airport based on the cat6 egories published in the most current National 

7 Plan of Integrated Airport Systems, reflecting 

8 the percentage of the aggregate published eligible 

9 development costs for each such category, and 

10 then dividing the allocated funds evenly among 

11 the eligible airports in each category, rounding 

12 up to the nearest thousand dollars. 

13 (C) REMAINING AMOUNTS.—Any amount 

14 remaining under this paragraph shall be distrib15 uted as described in paragraph (1)(C). 

16 (4) AIRPORT CONCESSIONS.— 

17 (A) IN GENERAL.—Not more than 

18 $800,000,000 shall be made available for spon19 sors of primary airports to provide relief from 

20 rent and minimum annual guarantees to airport 

21 concessions, of which at least $640,000,000 shall 

22 be available to provide relief to eligible small air23 port concessions and of which at least 

24 $160,000,000 shall be available to provide relief 
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1 to eligible large airport concessions located at 

2 primary airports. 

3 (B) DISTRIBUTION.—The amounts made 

4 available for each set-aside in this paragraph 

5 shall be distributed to the sponsor of each pri6 mary airport (as such term is defined in section 

7 47102 of title 49, United States Code) based on 

8 each such primary airport’s passenger 

9 enplanements compared to the total passenger 

10 enplanements of all such primary airports in 

11 calendar year 2019. 

12 (C) CONDITIONS.—As a condition of ap13 proving a grant under this paragraph— 

14 (i) the sponsor shall provide such relief 

15 from the date of enactment of this Act until 

16 the sponsor has provided relief equaling the 

17 total grant amount, to the extent practicable 

18 and to the extent permissible under State 

19 laws, local laws, and applicable trust inden20 tures; and 

21 (ii) for each set-aside, the sponsor shall 

22 provide relief from rent and minimum an23 nual guarantee obligations to each eligible 

24 airport concession in an amount that re25 flects each eligible airport concession’s pro-
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1 portional share of the total amount of the 

2 rent and minimum annual guarantees of 

3 those eligible airport concessions at such 

4 airport. 

5 (c) ADMINISTRATION.— 

6 (1) ADMINISTRATIVE EXPENSES.—The Adminis7 trator of the Federal Aviation Administration may 

8 retain up to 0.1 percent of the funds provided under 

9 this section to fund the award of, and oversight by the 

10 Administrator of, grants made under this section. 

11 (2) WORKFORCE RETENTION REQUIREMENTS.— 

12 (A) REQUIRED RETENTION.—As a condition 

13 for receiving funds provided under this section, 

14 an airport shall continue to employ, through 

15 September 30, 2021, at least 90 percent of the 

16 number of individuals employed (after making 

17 adjustments for retirements or voluntary em18 ployee separations) by the airport as of March 

19 27, 2020. 

20 (B) WAIVER OF RETENTION REQUIRE21 MENT.—The Secretary shall waive the workforce 

22 retention requirement if the Secretary determines 

23 that— 
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1 (i) the airport is experiencing eco2 nomic hardship as a direct result of the re3 quirement; or 

4 (ii) the requirement reduces aviation 

5 safety or security. 

6 (C) EXCEPTION.—The workforce retention 

7 requirement shall not apply to nonhub airports 

8 or nonprimary airports receiving funds under 

9 this section. 

10 (D) NONCOMPLIANCE.—Any financial as11 sistance provided under this section to an air12 port that fails to comply with the workforce re13 tention requirement described in subparagraph 

14 (A), and does not otherwise qualify for a waiver 

15 or exception under this paragraph, shall be sub16 ject to clawback by the Secretary. 

17 (d) DEFINITIONS.—In this section: 

18 (1) ELIGIBLE LARGE AIRPORT CONCESSION.— 

19 The term ‘‘eligible large airport concession’’ means a 

20 concession (as defined in section 23.3 of title 49, Code 

21 of Federal Regulations), that is in-terminal and has 

22 maximum gross receipts, averaged over the previous 

23 three fiscal years, of more than $56,420,000. 

24 (2) ELIGIBLE SMALL AIRPORT CONCESSION.— 

25 The term ‘‘eligible small airport concession’’ means a 
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1 concession (as defined in section 23.3 of title 49, Code 

2 of Federal Regulations), that is in-terminal and— 

3 (A) a small business with maximum gross 

4 receipts, averaged over the previous 3 fiscal 

5 years, of less than $56,420,000; or 

6 (B) is a joint venture (as defined in section 

7 23.3 of title 49, Code of Federal Regulations). 

8 SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND. 

9 (a) ESTABLISHMENT; APPROPRIATION.—There is es10 tablished in the Federal Aviation Administration the Emer11 gency FAA Employee Leave Fund (in this section referred 

12 to as the ‘‘Fund’’), to be administered by the Administrator 

13 of the Federal Aviation Administration, for the purposes 

14 set forth in subsection (b). In addition to amounts otherwise 

15 available, there is appropriated for fiscal year 2021, out 

16 of any money in the Treasury not otherwise appropriated, 

17 $9,000,000, which shall be deposited into the Fund and re18 main available through September 30, 2022. 

19 (b) PURPOSE.—Amounts in the Fund shall be avail20 able to the Administrator for the use of paid leave under 

21 this section by any employee of the Administration who is 

22 unable to work because the employee— 

23 (1) is subject to a Federal, State, or local quar24 antine or isolation order related to COVID–19; 
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1 (2) has been advised by a health care provider to 

2 self-quarantine due to concerns related to COVID–19; 

3 (3) is caring for an individual who is subject to 

4 such an order or has been so advised; 

5 (4) is experiencing symptoms of COVID–19 and 

6 seeking a medical diagnosis; 

7 (5) is caring for a son or daughter of such em8 ployee if the school or place of care of the son or 

9 daughter has been closed, if the school of such son or 

10 daughter requires or makes optional a virtual learn11 ing instruction model or requires or makes optional 

12 a hybrid of in-person and virtual learning instruc13 tion models, or the child care provider of such son or 

14 daughter is unavailable, due to COVID–19 pre15 cautions; 

16 (6) is experiencing any other substantially simi17 lar condition; 

18 (7) is caring for a family member with a mental 

19 or physical disability or who is 55 years of age or 

20 older and incapable of self-care, without regard to 

21 whether another individual other than the employee is 

22 available to care for such family member, if the place 

23 of care for such family member is closed or the direct 

24 care provider is unavailable due to COVID–19; or 
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1 (8) is obtaining immunization related to 

2 COVID–19 or is recovering from any injury, dis3 ability, illness, or condition related to such immuni4 zation. 

5 (c) LIMITATIONS.— 

6 (1) PERIOD OF AVAILABILITY.—Paid leave under 

7 this section may only be provided to and used by an 

8 employee of the Administration during the period be9 ginning on the date of enactment of this section and 

10 ending on September 30, 2021. 

11 (2) TOTAL HOURS; AMOUNT.—Paid leave under 

12 this section— 

13 (A) shall be provided to an employee of the 

14 Administration in an amount not to exceed 600 

15 hours of paid leave for each full-time employee, 

16 and in the case of a part-time employee, em17 ployee on an uncommon tour of duty, or em18 ployee with a seasonal work schedule, in an 

19 amount not to exceed the proportional equivalent 

20 of 600 hours to the extent amounts in the Fund 

21 remain available for reimbursement; 

22 (B) shall be paid at the same hourly rate as 

23 other leave payments; and 

24 (C) may not be provided to an employee if 

25 the leave would result in payments greater than 
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1 $2,800 in aggregate for any biweekly pay period 

2 for a full-time employee, or a proportionally 

3 equivalent biweekly limit for a part-time em4 ployee. 

5 (3) RELATIONSHIP TO OTHER LEAVE.—Paid 

6 leave under this section— 

7 (A) is in addition to any other leave pro8 vided to an employee of the Administration; and 

9 (B) may not be used by an employee of the 

10 Administration concurrently with any other 

11 paid leave. 

12 (4) CALCULATION OF RETIREMENT BENEFIT.— 

13 Any paid leave provided to an employee of the Ad14 ministration under this section shall reduce the total 

15 service used to calculate any Federal civilian retire16 ment benefit. 

17 SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND. 

18 (a) ESTABLISHMENT; APPROPRIATION.—There is es19 tablished in the Transportation Security Administration 

20 (in this section referred to as the ‘‘Administration’’) the 

21 Emergency TSA Employee Leave Fund (in this section re22 ferred to as the ‘‘Fund’’), to be administered by the Admin23 istrator of the Administration, for the purposes set forth in 

24 subsection (b). In addition to amounts otherwise available, 

25 there is appropriated for fiscal year 2021, out of any money 
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1 in the Treasury not otherwise appropriated, $13,000,000, 

2 which shall be deposited into the Fund and remain avail3 able through September 30, 2022. 

4 (b) PURPOSE.—Amounts in the Fund shall be avail5 able to the Administration for the use of paid leave under 

6 this section by any employee of the Administration who is 

7 unable to work because the employee— 

8 (1) is subject to a Federal, State, or local quar9 antine or isolation order related to COVID–19; 

10 (2) has been advised by a health care provider to 

11 self-quarantine due to concerns related to COVID–19; 

12 (3) is caring for an individual who is subject to 

13 such an order or has been so advised; 

14 (4) is experiencing symptoms of COVID–19 and 

15 seeking a medical diagnosis; 

16 (5) is caring for a son or daughter of such em17 ployee if the school or place of care of the son or 

18 daughter has been closed, if the school of such son or 

19 daughter requires or makes optional a virtual learn20 ing instruction model or requires or makes optional 

21 a hybrid of in-person and virtual learning instruc22 tion models, or the child care provider of such son or 

23 daughter is unavailable, due to COVID–19 pre24 cautions; 
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1 (6) is experiencing any other substantially simi2 lar condition; 

3 (7) is caring for a family member with a mental 

4 or physical disability or who is 55 years of age or 

5 older and incapable of self-care, without regard to 

6 whether another individual other than the employee is 

7 available to care for such family member, if the place 

8 of care for such family member is closed or the direct 

9 care provider is unavailable due to COVID–19; or 

10 (8) is obtaining immunization related to 

11 COVID–19 or is recovering from any injury, dis12 ability, illness, or condition related to such immuni13 zation. 

14 (c) LIMITATIONS.— 

15 (1) PERIOD OF AVAILABILITY.—Paid leave under 

16 this section may only be provided to and used by an 

17 employee of the Administration during the period be18 ginning on the date of enactment of this section and 

19 ending on September 30, 2021. 

20 (2) TOTAL HOURS; AMOUNT.—Paid leave under 

21 this section— 

22 (A) shall be provided to an employee of the 

23 Administration in an amount not to exceed 600 

24 hours of paid leave for each full-time employee, 

25 and in the case of a part-time employee, em-
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1 ployee on an uncommon tour of duty, or em2 ployee with a seasonal work schedule, in an 

3 amount not to exceed the proportional equivalent 

4 of 600 hours to the extent amounts in the Fund 

5 remain available for reimbursement; 

6 (B) shall be paid at the same hourly rate as 

7 other leave payments; and 

8 (C) may not be provided to an employee if 

9 the leave would result in payments greater than 

10 $2,800 in aggregate for any biweekly pay period 

11 for a full-time employee, or a proportionally 

12 equivalent biweekly limit for a part-time em13 ployee. 

14 (3) RELATIONSHIP TO OTHER LEAVE.—Paid 

15 leave under this section— 

16 (A) is in addition to any other leave pro17 vided to an employee of the Administration; and 

18 (B) may not be used by an employee of the 

19 Administration concurrently with any other 

20 paid leave. 

21 (4) CALCULATION OF RETIREMENT BENEFIT.— 

22 Any paid leave provided to an employee of the Ad23 ministration under this section shall reduce the total 

24 service used to calculate any Federal civilian retire25 ment benefit. 
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1 Subtitle B—Aviation 

2 Manufacturing Jobs Protection 

3 SEC. 7201. DEFINITIONS. 

4 In this subtitle: 

5 (1) ELIGIBLE EMPLOYEE GROUP.—The term ‘‘el6 igible employee group’’ means the portion of an em7 ployer’s United States workforce that— 

8 (A) does not exceed 25 percent of the em9 ployer’s total United States workforce as of April 

10 1, 2020; and 

11 (B) contains only employees with a total 

12 compensation level of $200,000 or less per year; 

13 and 

14 (C) is engaged in aviation manufacturing 

15 activities and services, or maintenance, repair, 

16 and overhaul activities and services. 

17 (2) AVIATION MANUFACTURING COMPANY.—The 

18 term ‘‘aviation manufacturing company’’ means a 

19 corporation, firm, or other business entity— 

20 (A) that— 

21 (i) actively manufactures an aircraft, 

22 aircraft engine, propeller, or a component, 

23 part, or systems of an aircraft or aircraft 

24 engine under a Federal Aviation Adminis25 tration production approval; 
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1 (ii) holds a certificate issued under 

2 part 145 of title 14, Code of Federal Regu3 lations, for maintenance, repair, and over4 haul of aircraft, aircraft engines, compo5 nents, or propellers; or 

6 (iii) operates a process certified to 

7 SAE AS9100 related to the design, develop8 ment, or provision of an aviation product 

9 or service, including a part, component, or 

10 assembly; 

11 (B) which— 

12 (i) is established, created, or organized 

13 in the United States or under the laws of 

14 the United States; and 

15 (ii) has significant operations in, and 

16 a majority of its employees engaged in 

17 aviation manufacturing activities and serv18 ices, or maintenance, repair, and overhaul 

19 activities and services based in the United 

20 States; 

21 (C) which has involuntarily furloughed or 

22 laid off at least 10 percent of its workforce in 

23 2020 as compared to 2019 or has experienced at 

24 least a 15 percent decline in 2020 revenues as 

25 compared to 2019; 
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1 (D) that, as supported by sworn financial 

2 statements or other appropriate data, has identi3 fied the eligible employee group and the amount 

4 of total compensation level for the eligible em5 ployee group; 

6 (E) that agrees to provide private contribu7 tions and maintain the total compensation level 

8 for the eligible employee group for the duration 

9 of an agreement under this subtitle; 

10 (F) that agrees to provide immediate notice 

11 and justification to the Secretary of involuntary 

12 furloughs or layoffs exceeding 10 percent of the 

13 workforce that is not included in an eligible em14 ployee group for the duration of an agreement 

15 and receipt of public contributions under this 

16 subtitle; 

17 (G) that has not conducted involuntary fur18 loughs or reduced pay rates or benefits for the el19 igible employee group, subject to the employer’s 

20 right to discipline or terminate an employee in 

21 accordance with employer policy, between the 

22 date of application and the date on which such 

23 a corporation, firm, or other business entity en24 ters into an agreement with the Secretary under 

25 this subtitle; and 
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1 (H) that— 

2 (i) in the case of a corporation, firm, 

3 or other business entity including any par4 ent company or subsidiary of such a cor5 poration, firm, or other business entity, that 

6 holds any type or production certificate or 

7 similar authorization issued under section 

8 44704 of title 49, United States Code, with 

9 respect to a transport-category airplane cov10 ered under part 25 of title 14, Code of Fed11 eral Regulations, certificated with a pas12 senger seating capacity of 50 or more, 

13 agrees to refrain from conducting involun14 tary layoffs or furloughs, or reducing pay 

15 rates and benefits, for the eligible employee 

16 group, subject to the employer’s right to dis17 cipline or terminate an employee in accord18 ance with employer policy from the date of 

19 agreement until September 30, 2021, or the 

20 duration of the agreement and receipt of 

21 public contributions under this subtitle, 

22 whichever period ends later; or 

23 (ii) in the case of corporation, firm, or 

24 other business entity not specified under 

25 subparagraph (i), agrees to refrain from 
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1 conducting involuntary layoffs or furloughs, 

2 or reducing pay rates and benefits, for the 

3 eligible employee group, subject to the em4 ployer’s right to discipline or terminate an 

5 employee in accordance with employer pol6 icy for the duration of the agreement and 

7 receipt of public contributions under this 

8 subtitle. 

9 (3) EMPLOYEE.—The term ‘‘employee’’ has the 

10 meaning given that term in section 3 of the Fair 

11 Labor Standards Act of 1938 (29 U.S.C. 203). 

12 (4) EMPLOYER.—The term ‘‘employer’’ means an 

13 aviation manufacturing company that is an employer 

14 (as defined in section 3 of the Fair Labor Standards 

15 Act of 1938 (29 U.S.C. 203)). 

16 (5) PRIVATE CONTRIBUTION.—The term ‘‘private 

17 contribution’’ means the contribution funded by the 

18 employer under this subtitle to maintain 50 percent 

19 of the eligible employee group’s total compensation 

20 level, and combined with the public contribution, is 

21 sufficient to maintain the total compensation level for 

22 the eligible employee group as of April 1, 2020. 

23 (6) PUBLIC CONTRIBUTION.—The term ‘‘public 

24 contribution’’ means the contribution funded by the 

25 Federal Government under this subtitle to provide 50 
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1 percent of the eligible employees group’s total com2 pensation level, and combined with the private con3 tribution, is sufficient to maintain the total com4 pensation level for those in the eligible employee 

5 group as of April 1, 2020. 

6 (7) SECRETARY.—The term ‘‘Secretary’’ means 

7 the Secretary of Transportation. 

8 (8) TOTAL COMPENSATION LEVEL.—The term 

9 ‘‘total compensation level’’ means the level of total 

10 base compensation and benefits being provided to an 

11 eligible employee group employee, excluding overtime 

12 and premium pay, and excluding any Federal, State, 

13 or local payroll taxes paid, as of April 1, 2020. 

14 SEC. 7202. PAYROLL SUPPORT PROGRAM. 

15 (a) IN GENERAL.—The Secretary shall establish a pay16 roll support program and enter into agreements with em17 ployers who meet the eligibility criteria specified in sub18 section (b) and are not ineligible under subsection (c), to 

19 provide public contributions to supplement compensation of 

20 an eligible employee group. There is appropriated for fiscal 

21 year 2021, out of amounts in the Treasury not otherwise 

22 appropriated, $3,000,000,000, to remain available until 

23 September 30, 2023, for the Secretary to carry out the pay24 roll support program authorized under the preceding sen-
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1 tence for which 1 percent of the funds may be used for im2 plementation costs and administrative expenses. 

3 (b) ELIGIBILITY.—The Secretary shall enter into an 

4 agreement and provide public contributions, for a term no 

5 longer than 6 months, solely with an employer that agrees 

6 to use the funds received under an agreement exclusively 

7 for the continuation of employee wages, salaries, and bene8 fits, to maintain the total compensation level for the eligible 

9 employee group as of April 1, 2020 for the duration of the 

10 agreement, and to facilitate the retention, rehire, or recall 

11 of employees of the employer, except that such funds may 

12 not be used for back pay of returning rehired or recalled 

13 employees. 

14 (c) INELIGIBILITY.—The Secretary may not enter into 

15 any agreement under this section with an employer who 

16 was allowed a credit under section 2301 of the CARES Act 

17 (26 U.S.C. 3111 note) for the immediately preceding cal18 endar quarter ending before such agreement is entered into, 

19 who received financial assistance under section 4113 of the 

20 CARES Act (15 U.S.C. 9073), or who is currently expend21 ing financial assistance under the paycheck protection pro22 gram established under section 7(a)(36) of the Small Busi23 ness Act (15 U.S.C. 636(a)(36)), as of the date the employer 

24 submits an application under the payroll support program 

25 established under subsection (a). 
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1 (d) REDUCTIONS.—To address any shortfall in assist2 ance that would otherwise be provided under this subtitle, 

3 the Secretary shall reduce, on a pro rata basis, the financial 

4 assistance provided under this subtitle. 

5 (e) AGREEMENT DEADLINE.—No agreement may be 

6 entered into by the Secretary under the payroll support pro7 gram established under subsection (a) after the last day of 

8 the 6 month period that begins on the effective date of the 

9 first agreement entered into under such program. 

10 Subtitle C—Airlines 

11 SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PRO12 GRAM EXTENSION. 

13 (a) DEFINITIONS.—The definitions in section 40102(a) 

14 of title 49, United States Code, shall apply with respect to 

15 terms used in this section, except that— 

16 (1) the term ‘‘catering functions’’ means prepa17 ration, assembly, or both, of food, beverages, provi18 sions and related supplies for delivery, and the deliv19 ery of such items, directly to aircraft or to a location 

20 on or near airport property for subsequent delivery to 

21 aircraft; 

22 (2) the term ‘‘contractor’’ means— 

23 (A) a person that performs, under contract 

24 with a passenger air carrier conducting oper-
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1 ations under part 121 of title 14, Code of Fed2 eral Regulations— 

3 (i) catering functions; or 

4 (ii) functions on the property of an 

5 airport that are directly related to the air 

6 transportation of persons, property, or 

7 mail, including the loading and unloading 

8 of property on aircraft, assistance to pas9 sengers under part 382 of title 14, Code of 

10 Federal Regulations, security, airport 

11 ticketing and check-in functions, ground12 handling of aircraft, or aircraft cleaning 

13 and sanitization functions and waste re14 moval; or 

15 (B) a subcontractor that performs such 

16 functions; 

17 (3) the term ‘‘employee’’ means an individual, 

18 other than a corporate officer, who is employed by an 

19 air carrier or a contractor; 

20 (4) the term ‘‘eligible air carrier’’ means an air 

21 carrier that— 

22 (A) received financial assistance pursuant 

23 section 402(a)(1) of division N of the Consoli24 dated Appropriations Act, 2021 (Public Law 

25 116–260); 
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1 (B) provides air transportation as of March 

2 31, 2021; 

3 (C) has not conducted involuntary furloughs 

4 or reduced pay rates or benefits between March 

5 31, 2021, and the date on which the air carrier 

6 makes a certification to the Secretary pursuant 

7 to subparagraph (D); and 

8 (D) certifies to the Secretary that such air 

9 carrier will— 

10 (i) refrain from conducting involun11 tary furloughs or reducing pay rates or ben12 efits until September 30, 2021, or the date 

13 on which assistance provided under this sec14 tion is exhausted, whichever is later; 

15 (ii) refrain from purchasing an equity 

16 security of the air carrier or the parent 

17 company of the air carrier that is listed on 

18 a national securities exchange through Sep19 tember 30, 2022; 

20 (iii) refrain from paying dividends, or 

21 making other capital distributions, with re22 spect to common stock (or equivalent inter23 est) of such air carrier through September 

24 30, 2022; 
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1 (iv) during the 2-year period begin2 ning April 1, 2021, and ending April 1, 

3 2023, refrain from paying— 

4 (I) any officer or employee of the 

5 air carrier whose total compensation 

6 exceeded $425,000 in calendar year 

7 2019 (other than an employee whose 

8 compensation is determined through an 

9 existing collective bargaining agree10 ment entered into prior to the date of 

11 enactment of this Act)— 

12 (aa) total compensation that 

13 exceeds, during any 12 consecutive 

14 months of such 2-year period, the 

15 total compensation received by the 

16 officer or employee from the air 

17 carrier in calendar year 2019; or 

18 (bb) severance pay or other 

19 benefits upon termination of em20 ployment with the air carrier 

21 which exceeds twice the maximum 

22 total compensation received by the 

23 officer or employee from the air 

24 carrier in calendar year 2019; 

25 and 
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1 (II) any officer or employee of the 

2 air carrier whose total compensation 

3 exceeded $3,000,000 in calendar year 

4 2019 during any 12 consecutive 

5 months of such period total compensa6 tion in excess of the sum of— 

7 (aa) $3,000,000; and 

8 (bb) 50 percent of the excess 

9 over $3,000,000 of the total com10 pensation received by the officer 

11 or employee from the air carrier 

12 in calendar year 2019. 

13 (5) the term ‘‘eligible contractor’’ means a con14 tractor that— 

15 (A) received financial assistance pursuant 

16 to section 402(a)(2) of division N of the Consoli17 dated Appropriations Act, 2021 (Public Law 

18 116–260); 

19 (B) performs one or more of the functions 

20 described under paragraph (2) as of March 31, 

21 2021; 

22 (C) has not conducted involuntary furloughs 

23 or reduced pay rates or benefits between March 

24 31, 2021, and the date on which the contractor 
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1 makes a certification to the Secretary pursuant 

2 to subparagraph (D); and 

3 (D) certifies to the Secretary that such con4 tractor will— 

5 (i) refrain from conducting involun6 tary furloughs or reducing pay rates or ben7 efits until September 30, 2021, or the date 

8 on which assistance provided under this sec9 tion is exhausted, whichever is later; 

10 (ii) refrain from purchasing an equity 

11 security of the contractor or the parent com12 pany of the contractor that is listed on a 

13 national securities exchange through Sep14 tember 30, 2022; 

15 (iii) refrain from paying dividends, or 

16 making other capital distributions, with re17 spect to common stock (or equivalent inter18 est) of the contractor through September 30, 

19 2022; 

20 (iv) during the 2-year period begin21 ning April 1, 2021, and ending April 1, 

22 2023, refrain from paying— 

23 (I) any officer or employee of the 

24 contractor whose total compensation 

25 exceeded $425,000 in calendar year 
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1 2019 (other than an employee whose 

2 compensation is determined through an 

3 existing collective bargaining agree4 ment entered into prior to the date of 

5 enactment of this Act)— 

6 (aa) total compensation that 

7 exceeds, during any 12 consecutive 

8 months of such 2-year period, the 

9 total compensation received by the 

10 officer or employee from the con11 tractor in calendar year 2019; or 

12 (bb) severance pay or other 

13 benefits upon termination of em14 ployment with the contractor 

15 which exceeds twice the maximum 

16 total compensation received by the 

17 officer or employee from the con18 tractor in calendar year 2019; 

19 and 

20 (II) any officer or employee of the 

21 contractor whose total compensation 

22 exceeded $3,000,000 in calendar year 

23 2019 during any 12 consecutive 

24 months of such period total compensa25 tion in excess of the sum of— 
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1 (aa) $3,000,000; and 

2 (bb) 50 percent of the excess 

3 over $3,000,000 of the total com4 pensation received by the officer 

5 or employee from the contractor 

6 in calendar year 2019. 

7 (6) the term ‘‘Secretary’’ means the Secretary of 

8 the Treasury. 

9 (b) PAYROLL SUPPORT GRANTS.— 

10 (1) IN GENERAL.—The Secretary shall make 

11 available to eligible air carriers and eligible contrac12 tors, financial assistance exclusively for the continu13 ation of payment of employee wages, salaries, and 

14 benefits to— 

15 (A) eligible air carriers, in an aggregate 

16 amount of $14,000,000,000; and 

17 (B) eligible contractors, in an aggregate 

18 amount of $1,000,000,000. 

19 (2) APPORTIONMENTS.— 

20 (A) IN GENERAL.—The Secretary shall ap21 portion funds to eligible air carriers and eligible 

22 contractors in accordance with the requirements 

23 of this section not later than April 15, 2021. 

24 (B) ELIGIBLE AIR CARRIERS.—The Sec25 retary shall apportion funds made available 
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1 under paragraph (1)(A) to each eligible air car2 rier in the ratio that— 

3 (i) the amount received by the air car4 rier pursuant to section 403(a) of division 

5 N of the Consolidated Appropriations Act, 

6 2021 (Public Law 116–260) bears to 

7 (ii) $15,000,000,000. 

8 (C) ELIGIBLE CONTRACTORS.—The Sec9 retary shall apportion, to each eligible con10 tractor, an amount equal to the total amount 

11 such contractor received pursuant to section 

12 403(a) of division N of the Consolidated Appro13 priations Act, 2021 (Public Law 116–260). 

14 (3) IN GENERAL.— 

15 (A) FORMS; TERMS AND CONDITIONS.—The 

16 Secretary shall provide financial assistance to 

17 an eligible air carrier or eligible contractor 

18 under this section in the same form and on the 

19 same terms and conditions as determined by 

20 pursuant to section 403(b)(1)(A) of subtitle A of 

21 title IV of division N of the Consolidated Appro22 priations Act, 2021 (Pub. L. No. 116–260). 

23 (B) PROCEDURES.—The Secretary shall 

24 publish streamlined and expedited procedures 

25 not later than 5 days after the date of enactment 
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1 of this section for eligible air carriers and eligi2 ble contractors to submit requests for financial 

3 assistance under this section. 

4 (C) DEADLINE FOR IMMEDIATE PAYROLL

5 ASSISTANCE.—Not later than 10 days after the 

6 date of enactment of this section, the Secretary 

7 shall make initial payments to air carriers and 

8 contractors that submit requests for financial as9 sistance approved by the Secretary. 

10 (4) TAXPAYER PROTECTION.—The Secretary 

11 shall receive financial instruments issued by recipi12 ents of financial assistance under this section in the 

13 same form and amount, and under the same terms 

14 and conditions, as determined by the Secretary under 

15 section 408 of subtitle A of title IV of division N of 

16 the Consolidated Appropriations Act, 2021 (Pub. L. 

17 No. 116–260). 

18 (5) ADMINISTRATIVE EXPENSES.—Of the 

19 amounts made available under paragraph (1)(A), 

20 $10,000,000 shall be made available to the Secretary 

21 for costs and administrative expenses associated with 

22 providing financial assistance under this section. 

23 (c) FUNDING.—In addition to amounts otherwise 

24 available, there is appropriated for fiscal year 2021, out 

25 of any money in the Treasury not otherwise appropriated, 
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1 $15,000,000,000, to remain available until expended, to 

2 carry out this section. 

3 Subtitle D—Consumer Protection 

4 and Commerce Oversight 

5 SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY 

6 FUND TO PROTECT CONSUMERS FROM PO7 TENTIALLY DANGEROUS PRODUCTS RELATED 

8 TO COVID–19. 

9 (a) APPROPRIATION.—In addition to amounts other10 wise available, there is appropriated to the Consumer Prod11 uct Safety Commission for fiscal year 2021, out of any 

12 money in the Treasury not otherwise appropriated, 

13 $50,000,000, to remain available until September 30, 2026, 

14 for the purposes described in subsection (b). 

15 (b) PURPOSES.—The funds made available in sub16 section (a) shall only be used for purposes of the Consumer 

17 Product Safety Commission to— 

18 (1) carry out the requirements in title XX of di19 vision FF of the Consolidated Appropriations Act, 

20 2021 (Public Law 116–260); 

21 (2) enhance targeting, surveillance, and screen22 ing of consumer products, particularly COVID–19 

23 products, entering the United States at ports of entry, 

24 including ports of entry for de minimis shipments; 
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1 (3) enhance monitoring of internet websites for 

2 the offering for sale of new and used violative con3 sumer products, particularly COVID–19 products, 

4 and coordination with retail and resale websites to 

5 improve identification and elimination of listings of 

6 such products; 

7 (4) increase awareness and communication par8 ticularly of COVID–19 product related risks and 

9 other consumer product safety information; and 

10 (5) improve the Commission’s data collection 

11 and analysis system especially with a focus on con12 sumer product safety risks resulting from the COVID– 

13 19 pandemic to socially disadvantaged individuals 

14 and other vulnerable populations. 

15 (c) DEFINITIONS.—In this section— 

16 (1) the term ‘‘Commission’’ means the Consumer 

17 Product Safety Commission; 

18 (2) the term ‘‘violative consumer products’’ 

19 means consumer products in violation of an applica20 ble consumer product safety standard under the Con21 sumer Product Safety Act (15 U.S.C. 2051 et seq.) or 

22 any similar rule, regulation, standard, or ban under 

23 any other Act enforced by the Commission; 

24 (3) the term ‘‘COVID–19 emergency period’’ 

25 means the period during which a public health emer-
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1 gency declared pursuant to section 319 of the Public 

2 Health Service Act (42 U.S.C. 247d) with respect to 

3 the 2019 novel coronavirus (COVID–19), including 

4 under any renewal of such declaration, is in effect; 

5 and 

6 (4) the term ‘‘COVID–19 products’’ means con7 sumer products, as defined by section 3(a)(5) of the 

8 Consumer Product Safety Act (15 U.S.C. 2052(a)(5)), 

9 whose risks have been significantly affected by 

10 COVID–19 or whose sales have materially increased 

11 during the COVID–19 emergency period as a result 

12 of the COVID–19 pandemic. 

13 SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMER14 GENCY EDUCATIONAL CONNECTIONS AND 

15 DEVICES. 

16 (a) REGULATIONS REQUIRED.—Not later than 60 days 

17 after the date of the enactment of this Act, the Commission 

18 shall promulgate regulations providing for the provision, 

19 from amounts made available from the Emergency 

20 Connectivity Fund, of support under paragraphs (1)(B) 

21 and (2) of section 254(h) of the Communications Act of 

22 1934 (47 U.S.C. 254(h)) to an eligible school or library, 

23 for the purchase during a COVID–19 emergency period of 

24 eligible equipment or advanced telecommunications and in25 formation services (or both), for use by— 
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1 (1) in the case of a school, students and staff of 

2 the school at locations that include locations other 

3 than the school; and 

4 (2) in the case of a library, patrons of the li5 brary at locations that include locations other than 

6 the library. 

7 (b) SUPPORT AMOUNT.—In providing support under 

8 the covered regulations, the Commission shall reimburse 100 

9 percent of the costs associated with the eligible equipment, 

10 advanced telecommunications and information services, or 

11 eligible equipment and advanced telecommunications and 

12 information services, except that any reimbursement of a 

13 school or library for the costs associated with any eligible 

14 equipment may not exceed an amount that the Commission 

15 determines, with respect to the request by the school or li16 brary for the reimbursement, is reasonable. 

17 (c) EMERGENCY CONNECTIVITY FUND.— 

18 (1) ESTABLISHMENT.—There is established in 

19 the Treasury of the United States a fund to be known 

20 as the ‘‘Emergency Connectivity Fund’’. 

21 (2) APPROPRIATION.—In addition to amounts 

22 otherwise available, there is appropriated to the 

23 Emergency Connectivity Fund for fiscal year 2021, 

24 out of any money in the Treasury not otherwise ap25 propriated— 
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1 (A) $7,171,000,000, to remain available 

2 until September 30, 2030, for— 

3 (i) the provision of support under the 

4 covered regulations; and 

5 (ii) the Commission to adopt, and the 

6 Commission and the Universal Service Ad7 ministrative Company to administer, the 

8 covered regulations; and 

9 (B) $1,000,000, to remain available until 

10 September 30, 2030, for the Inspector General of 

11 the Commission to conduct oversight of support 

12 provided under the covered regulations. 

13 (3) LIMITATION.—Not more than 2 percent of the 

14 amount made available under paragraph (2)(A) may 

15 be used for the purposes described in clause (ii) of 

16 such paragraph. 

17 (4) RELATIONSHIP TO UNIVERSAL SERVICE CON18 TRIBUTIONS.—Support provided under the covered 

19 regulations shall be provided from amounts made 

20 available from the Emergency Connectivity Fund and 

21 not from contributions under section 254(d) of the 

22 Communications Act of 1934 (47 U.S.C. 254(d)). 

23 (d) DEFINITIONS.—In this section: 

24 (1) ADVANCED TELECOMMUNICATIONS AND IN25 FORMATION SERVICES.—The term ‘‘advanced tele-
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1 communications and information services’’ means ad2 vanced telecommunications and information services, 

3 as such term is used in section 254(h) of the Commu4 nications Act of 1934 (47 U.S.C. 254(h)). 

5 (2) COMMISSION.—The term ‘‘Commission’’ 

6 means the Federal Communications Commission. 

7 (3) CONNECTED DEVICE.—The term ‘‘connected 

8 device’’ means a laptop computer, tablet computer, or 

9 similar end-user device that is capable of connecting 

10 to advanced telecommunications and information 

11 services. 

12 (4) COVERED REGULATIONS.—The term ‘‘covered 

13 regulations’’ means the regulations promulgated 

14 under subsection (a). 

15 (5) COVID–19 EMERGENCY PERIOD.—The term 

16 ‘‘COVID–19 emergency period’’ means a period 

17 that— 

18 (A) begins on the date of a determination 

19 by the Secretary of Health and Human Services 

20 pursuant to section 319 of the Public Health 

21 Service Act (42 U.S.C. 247d) that a public 

22 health emergency exists as a result of COVID–19; 

23 and 

24 (B) ends on the June 30 that first occurs 

25 after the date that is 1 year after the date on 
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1 which such determination (including any re2 newal thereof) terminates. 

3 (6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible 

4 equipment’’ means the following: 

5 (A) Wi-Fi hotspots. 

6 (B) Modems. 

7 (C) Routers. 

8 (D) Devices that combine a modem and 

9 router. 

10 (E) Connected devices. 

11 (7) ELIGIBLE SCHOOL OR LIBRARY.—The term 

12 ‘‘eligible school or library’’ means an elementary 

13 school, secondary school, or library (including a Trib14 al elementary school, Tribal secondary school, or 

15 Tribal library) eligible for support under paragraphs 

16 (1)(B) and (2) of section 254(h) of the Communica17 tions Act of 1934 (47 U.S.C. 254(h)). 

18 (8) EMERGENCY CONNECTIVITY FUND.—The term 

19 ‘‘Emergency Connectivity Fund’’ means the fund es20 tablished under subsection (c)(1). 

21 (9) LIBRARY.—The term ‘‘library’’ includes a li22 brary consortium. 

23 (10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless 

24 networking protocol based on Institute of Electrical 
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1 and Electronics Engineers standard 802.11 (or any 

2 successor standard). 

3 (11) WI-FI HOTSPOT.—The term ‘‘Wi-Fi 

4 hotspot’’ means a device that is capable of— 

5 (A) receiving advanced telecommunications 

6 and information services; and 

7 (B) sharing such services with a connected 

8 device through the use of Wi-Fi. 

9 SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE IN10 SPECTOR GENERAL. 

11 In addition to amounts otherwise available, there is 

12 appropriated to the Office of the Inspector General of the 

13 Department of Commerce for fiscal year 2021, out of any 

14 money in the Treasury not otherwise appropriated, 

15 $3,000,000, to remain available until September 30, 2022, 

16 for oversight of activities supported with funds appro17 priated to the Department of Commerce to prevent, prepare 

18 for, and respond to COVID–19. 

19 SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR 

20 COVID–19 RELATED WORK. 

21 (a) APPROPRIATION.—In addition to amounts other22 wise available, there is appropriated to the Federal Trade 

23 Commission for fiscal year 2021, $30,400,000, to remain 

24 available until September 30, 2026, for the purposes de25 scribed in subsection (b). 
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1 (b) PURPOSES.—From the amount appropriated 

2 under subsection (a), the Federal Trade Commission shall 

3 use— 

4 (1) $4,400,000 to process and monitor consumer 

5 complaints received into the Consumer Sentinel Net6 work, including increased complaints received regard7 ing unfair or deceptive acts or practices related to 

8 COVID–19; 

9 (2) $2,000,000 for consumer-related education, 

10 including in connection with unfair or deceptive acts 

11 or practices related to COVID–19; and 

12 (3) $24,000,000 to fund full-time employees of 

13 the Federal Trade Commission to address unfair or 

14 deceptive acts or practices, including those related to 

15 COVID–19. 

16 Subtitle E—Science and Technology 

17 SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND 

18 TECHNOLOGY. 

19 In addition to amounts otherwise made available, 

20 there are appropriated to the National Institute of Stand21 ards and Technology for fiscal year 2021, out of any money 

22 in the Treasury not otherwise appropriated, $150,000,000, 

23 to remain available until September 30, 2022, to fund 

24 awards for research, development, and testbeds to prevent, 

25 prepare for, and respond to coronavirus. None of the funds 
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1 provided by this section shall be subject to cost share re2 quirements. 

3 SEC. 7502. NATIONAL SCIENCE FOUNDATION. 

4 In addition to amounts otherwise made available, 

5 there are appropriated to the National Science Foundation 

6 for fiscal year 2021, out of any money in the Treasury not 

7 otherwise appropriated, $600,000,000, to remain available 

8 until September 30, 2022, to fund or extend new and exist9 ing research grants, cooperative agreements, scholarships, 

10 fellowships, and apprenticeships, and related administra11 tive expenses to prevent, prepare for, and respond to 

12 coronavirus. 

13 Subtitle F—Corporation for Public 

14 Broadcasting 

15 SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC 

16 BROADCASTING. 

17 In addition to amounts otherwise made available, 

18 there is appropriated to the Corporation for Public Broad19 casting for fiscal year 2021, out of any money in the Treas20 ury not otherwise appropriated, $175,000,000, to remain 

21 available until expended, to prevent, prepare for, and re22 spond to coronavirus, including for fiscal stabilization 

23 grants to public telecommunications entities, as defined in 

24 section 397 of the Communications Act of 1934 (47 U.S.C. 

25 397), with no deduction for administrative or other costs 
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1 of the Corporation, to maintain programming and services 

2 and preserve small and rural stations threatened by declines 

3 in non-Federal revenues. 

4 TITLE VIII—COMMITTEE ON 

5 VETERANS’ AFFAIRS 

6 SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROC7 ESSING. 

8 In addition to amounts otherwise made available, 

9 there is appropriated for fiscal year 2021, out of any money 

10 in the Treasury not otherwise appropriated, $272,000,000, 

11 to remain available until September 30, 2023, pursuant to 

12 sections 308, 310, 7101 through 7113, 7701, and 7703 of 

13 title 38, United States Code. 

14 SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND 

15 HEALTH NEEDS. 

16 In addition to amounts otherwise made available, 

17 there is appropriated for fiscal year 2021, out of any money 

18 in the Treasury not otherwise appropriated, 

19 $14,482,000,000, to remain available until September 30, 

20 2023, for allocation under chapters 17, 20, 73, and 81 of 

21 title 38, United States Code, of which not more than 

22 $4,000,000,000 shall be available pursuant to section 1703 

23 of title 38, United States Code for health care furnished 

24 through the Veterans Community Care program in sections 

25 1703(c)(1) and 1703(c)(5) of such title. 
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1 SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION. 

2 In addition to amounts otherwise made available, 

3 there is appropriated for fiscal year 2021, out of any money 

4 in the Treasury not otherwise appropriated, $100,000,000, 

5 to remain available until September 30, 2022, for the sup6 ply chain modernization initiative under sections 308, 310, 

7 and 7301(b) of title 38, United States Code. 

8 SEC. 8004. FUNDING FOR STATE HOMES. 

9 In addition to amounts otherwise made available, 

10 there are appropriated for fiscal year 2021, out of any 

11 money in the Treasury not otherwise appropriated— 

12 (1) $500,000,000, to remain available until ex13 pended, for allocation under sections 8131 through 

14 8137 of title 38, United States Code: and 

15 (2) $250,000,000, to remain available until Sep16 tember 30, 2022, for a one-time only obligation and 

17 expenditure to existing State extended care facilities 

18 for veterans in proportion to each State’s share of the 

19 total resident capacity in such facilities as of the date 

20 of enactment of this Act where such capacity includes 

21 only veterans on whose behalf the Department pays a 

22 per diem payment pursuant to section 1741 or 1745 

23 of title 38, United States Code. 
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1 SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS 

2 AFFAIRS OFFICE OF INSPECTOR GENERAL. 

3 In addition to amounts otherwise made available, 

4 there is appropriated to the Office of Inspector General of 

5 the Department of Veterans Affairs for fiscal year 2021, out 

6 of any money in the Treasury not otherwise appropriated, 

7 $10,000,000, to remain available until expended, for audits, 

8 investigations, and other oversight of projects and activities 

9 carried out with funds made available to the Department 

10 of Veterans Affairs. 

11 SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSIST12 ANCE PROGRAM. 

13 (a) IN GENERAL.—The Secretary of Veterans Affairs 

14 shall carry out a program under which the Secretary shall 

15 provide up to 12 months of retraining assistance to an eligi16 ble veteran for the pursuit of a covered program of edu17 cation. Such retraining assistance shall be in addition to 

18 any other entitlement to educational assistance or benefits 

19 for which a veteran is, or has been, eligible. 

20 (b) ELIGIBLE VETERANS.— 

21 (1) IN GENERAL.—In this section, the term ‘‘eli22 gible veteran’’ means a veteran who— 

23 (A) as of the date of the receipt by the De24 partment of Veterans Affairs of an application 

25 for assistance under this section, is at least 22 

26 years of age but not more than 66 years of age; 
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1 (B) as of such date, is unemployed by rea2 son of the covered public health emergency, as 

3 certified by the veteran; 

4 (C) as of such date, is not eligible to receive 

5 educational assistance under chapter 30, 31, 32, 

6 33, or 35 of title 38, United States Code, or 

7 chapter 1606 of title 10, United States Code; 

8 (D) is not enrolled in any Federal or State 

9 jobs program; 

10 (E) is not in receipt of compensation for a 

11 service-connected disability rated totally dis12 abling by reason of unemployability; and 

13 (F) will not be in receipt of unemployment 

14 compensation (as defined in section 85(b) of the 

15 Internal Revenue Code of 1986), including any 

16 cash benefit received pursuant to subtitle A of 

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

18 Law 116–136), as of the first day on which the 

19 veteran would receive a housing stipend payment 

20 under this section. 

21 (2) TREATMENT OF VETERANS WHO TRANSFER

22 ENTITLEMENT.—For purposes of paragraph (1)(C), a 

23 veteran who has transferred all of the veteran’s enti24 tlement to educational assistance under section 3319 

25 of title 38, United States Code, shall be considered to 
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1 be a veteran who is not eligible to receive educational 

2 assistance under chapter 33 of such title. 

3 (3) FAILURE TO COMPLETE.—A veteran who re4 ceives retraining assistance under this section to pur5 sue a program of education and who fails to complete 

6 the program of education shall not be eligible to re7 ceive additional assistance under this section. 

8 (c) COVERED PROGRAMS OF EDUCATION.— 

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

10 a covered program of education is a program of edu11 cation (as such term is defined in section 3452(b) of 

12 title 38, United States Code) for training, pursued on 

13 a full-time or part-time basis— 

14 (A) that— 

15 (i) is approved under chapter 36 of 

16 such title; 

17 (ii) does not lead to a bachelors or 

18 graduate degree; and 

19 (iii) is designed to provide training for 

20 a high-demand occupation, as determined 

21 under paragraph (3); or 

22 (B) that is a high technology program of 

23 education offered by a qualified provider, under 

24 the meaning given such terms in section 116 of 

25 the Harry W. Colmery Veterans Educational As-
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1 sistance Act of 2017 (Public Law 115–48; 38 

2 U.S.C. 3001 note). 

3 (2) ACCREDITED PROGRAMS.—In the case of an 

4 accredited program of education, the program of edu5 cation shall not be considered a covered program of 

6 education under this section if the program has re7 ceived a show cause order from the accreditor of the 

8 program during the five-year period preceding the 

9 date of the enactment of this Act. 

10 (3) DETERMINATION OF HIGH-DEMAND OCCUPA11 TIONS.—In carrying out this section, the Secretary 

12 shall use the list of high-demand occupations compiled 

13 by the Commissioner of Labor Statistics. 

14 (4) FULL-TIME DEFINED.—For purposes of this 

15 subsection, the term ‘‘full-time’’ has the meaning 

16 given such term under section 3688 of title 38, United 

17 States Code. 

18 (d) AMOUNT OF ASSISTANCE.— 

19 (1) RETRAINING ASSISTANCE.—The Secretary of 

20 Veterans Affairs shall provide to an eligible veteran 

21 pursuing a covered program of education under the 

22 retraining assistance program under this section an 

23 amount equal to the amount of educational assistance 

24 payable under section 3313(c)(1)(A) of title 38, 

25 United States Code, for each month the veteran pur-
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1 sues the covered program of education. Such amount 

2 shall be payable directly to the educational institution 

3 offering the covered program of education pursued by 

4 the veteran as follows: 

5 (A) 50 percent of the total amount payable 

6 shall be paid when the eligible veteran begins the 

7 program of education. 

8 (B) 25 percent of the total amount payable 

9 shall be paid when the eligible veteran completes 

10 the program of education. 

11 (C) 25 percent of the total amount payable 

12 shall be paid when the eligible veteran finds em13 ployment in a field related to the program of 

14 education. 

15 (2) FAILURE TO COMPLETE.— 

16 (A) PRO-RATED PAYMENTS.—In the case of 

17 a veteran who pursues a covered program of edu18 cation under the retraining assistance program 

19 under this section, but who does not complete the 

20 program of education, the Secretary shall pay to 

21 the educational institution offering such program 

22 of education a pro-rated amount based on the 

23 number of months the veteran pursued the pro24 gram of education in accordance with this para25 graph. 
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1 (B) PAYMENT OTHERWISE DUE UPON COM2 PLETION OF PROGRAM.—The Secretary shall pay 

3 to the educational institution a pro-rated 

4 amount under paragraph (1)(B) when the vet5 eran provides notice to the educational institu6 tion that the veteran no longer intends to pursue 

7 the program of education. 

8 (C) NONRECOVERY FROM VETERAN.—In the 

9 case of a veteran referred to in subparagraph 

10 (A), the educational institution may not seek 

11 payment from the veteran for any amount that 

12 would have been payable under paragraph 

13 (1)(B) had the veteran completed the program of 

14 education. 

15 (D) PAYMENT DUE UPON EMPLOYMENT.— 

16 (i) VETERANS WHO FIND EMPLOY17 MENT.—In the case of a veteran referred to 

18 in subparagraph (A) who finds employment 

19 in a field related to the program of edu20 cation during the 180-day period beginning 

21 on the date on which the veteran withdraws 

22 from the program of education, the Sec23 retary shall pay to the educational institu24 tion a pro-rated amount under paragraph 
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1 (1)(C) when the veteran finds such employ2 ment. 

3 (ii) VETERANS WHO DO NOT FIND EM4 PLOYMENT.—In the case of a veteran re5 ferred to in subparagraph (A) who does not 

6 find employment in a field related to the 

7 program of education during the 180-day 

8 period beginning on the date on which the 

9 veteran withdraws from the program of edu10 cation— 

11 (I) the Secretary shall not make a 

12 payment to the educational institution 

13 under paragraph (1)(C); and 

14 (II) the educational institution 

15 may not seek payment from the vet16 eran for any amount that would have 

17 been payable under paragraph (1)(C) 

18 had the veteran found employment 

19 during such 180-day period. 

20 (3) HOUSING STIPEND.—For each month that an 

21 eligible veteran pursues a covered program of edu22 cation under the retraining assistance program under 

23 this section, the Secretary shall pay to the veteran a 

24 monthly housing stipend in an amount equal to— 
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1 (A) in the case of a covered program of edu2 cation leading to a degree, or a covered program 

3 of education not leading to a degree, at an insti4 tution of higher learning (as that term is defined 

5 in section 3452(f) of title 38, United States 

6 Code) pursued on more than a half-time basis, 

7 the amount specified under subsection (c)(1)(B) 

8 of section 3313 of title 38, United States Code; 

9 (B) in the case of a covered program of edu10 cation other than a program of education lead11 ing to a degree at an institution other than an 

12 institution of higher learning pursued on more 

13 than a half-time basis, the amount specified 

14 under subsection (g)(3)(A)(ii) of such section; or 

15 (C) in the case of a covered program of edu16 cation pursued on less than a half-time basis, or 

17 a covered program of education pursued solely 

18 through distance learning on more than a half19 time basis, the amount specified under subsection 

20 (c)(1)(B)(iii) of such section. 

21 (4) FAILURE TO FIND EMPLOYMENT.—The Sec22 retary shall not make a payment under paragraph 

23 (1)(C) with respect to an eligible veteran who com24 pletes or fails to complete a program of education 

25 under the retraining assistance program under this 
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1 section if the veteran fails to find employment in a 

2 field related to the program of education within the 

3 180-period beginning on the date on which the vet4 eran withdraws from or completes the program. 

5 (e) NO TRANSFERABILITY.—Retraining assistance 

6 provided under this section may not be transferred to an7 other individual. 

8 (f) LIMITATION.—Not more than 17,250 eligible vet9 erans may receive retraining assistance under this section. 

10 (g) TERMINATION.—No retraining assistance may be 

11 paid under this section after the date that is 21 months 

12 after the date of the enactment of this Act. 

13 (h) FUNDING.—In addition to amounts otherwise 

14 available there is appropriated to the Department of Vet15 erans Affairs for fiscal year 2021, out of any money in the 

16 Treasury not otherwise appropriated, $386,000,000, to re17 main available until expended, to carry out this section. 

18 SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHAR19 ING FOR VETERANS DURING EMERGENCY RE20 LATING TO COVID–19. 

21 (a) IN GENERAL.—The Secretary of Veterans Affairs— 

22 (1) shall provide for any copayment or other cost 

23 sharing with respect to health care under the laws ad24 ministered by the Secretary received by a veteran 

25 during the period specified in subsection (b); and 
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1 (2) shall reimburse any veteran who paid a co2 payment or other cost sharing for health care under 

3 the laws administered by the Secretary received by a 

4 veteran during such period the amount paid by the 

5 veteran. 

6 (b) PERIOD SPECIFIED.—The period specified in this 

7 subsection is the period beginning on April 6, 2020, and 

8 ending on September 30, 2021. 

9 (c) FUNDING.—In addition to amounts otherwise 

10 available, there is appropriated to the Secretary of Veterans 

11 Affairs for fiscal year 2021, out of any money in the Treas12 ury not otherwise appropriated, $1,000,000,000, to remain 

13 available until expended, to carry out this section, except 

14 for health care furnished pursuant to section 1703(c)(2)– 

15 (c)(4) of title 38, United States Code. 

16 SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AF17 FAIRS EMPLOYEE LEAVE FUND. 

18 (a) ESTABLISHMENT; APPROPRIATION.—There is es19 tablished in the Treasury the Emergency Department of 

20 Veterans Affairs Employee Leave Fund (in this section re21 ferred to as the ‘‘Fund’’), to be administered by the Sec22 retary of Veterans Affairs, for the purposes set forth in sub23 section (b). In addition to amounts otherwise available, 

24 there is appropriated for fiscal year 2021, out of any money 

25 in the Treasury not otherwise appropriated, $80,000,000, 
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1 which shall be deposited into the Fund and remain avail2 able through September 20, 2022. 

3 (b) PURPOSE.—Amounts in the Fund shall be avail4 able for payment to the Department of Veterans Affairs for 

5 the use of paid leave by any covered employee who is unable 

6 to work because the employee— 

7 (1) is subject to a Federal, State, or local quar8 antine or isolation order related to COVID–19; 

9 (2) has been advised by a health care provider to 

10 self-quarantine due to concerns related to COVID–19; 

11 (3) is caring for an individual who is subject to 

12 such an order or has been so advised; 

13 (4) is experiencing symptoms of COVID–19 and 

14 seeking a medical diagnosis; 

15 (5) is caring for a son or daughter of such em16 ployee if the school or place of care of the son or 

17 daughter has been closed, if the school of such son or 

18 daughter requires or makes optional a virtual learn19 ing instruction model or requires or makes optional 

20 a hybrid of in-person and virtual learning instruc21 tion models, or the child care provider of such son or 

22 daughter is unavailable, due to COVID–19 pre23 cautions; 

24 (6) is experiencing any other substantially simi25 lar condition; 
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1 (7) is caring for a family member with a mental 

2 or physical disability or who is 55 years of age or 

3 older and incapable of self-care, without regard to 

4 whether another individual other than the employee is 

5 available to care for such family member, if the place 

6 of care for such family member is closed or the direct 

7 care provider is unavailable due to COVID–19; or 

8 (8) is obtaining immunization related to 

9 COVID–19 or to recover from any injury, disability, 

10 illness, or condition related to such immunization. 

11 (c) LIMITATIONS.— 

12 (1) PERIOD OF AVAILABILITY.—Paid leave under 

13 this section may only be provided to and used by a 

14 covered employee during the period beginning on the 

15 date of enactment of this Act and ending on Sep16 tember 30, 2021. 

17 (2) TOTAL HOURS; AMOUNT.—Paid leave under 

18 this section— 

19 (A) shall be provided to a covered employee 

20 in an amount not to exceed 600 hours of paid 

21 leave for each full-time employee, and in the case 

22 of a part-time employee, employee on an uncom23 mon tour of duty, or employee with a seasonal 

24 work schedule, in an amount not to exceed the 

25 proportional equivalent of 600 hours to the ex-
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1 tent amounts in the Fund remain available for 

2 reimbursement; 

3 (B) shall be paid at the same hourly rate as 

4 other leave payments; and 

5 (C) may not be provided to a covered em6 ployee if the leave would result in payments 

7 greater than $2,800 in aggregate for any bi8 weekly pay period for a full-time employee, or a 

9 proportionally equivalent biweekly limit for a 

10 part-time employee. 

11 (3) RELATIONSHIP TO OTHER LEAVE.—Paid 

12 leave under this section— 

13 (A) is in addition to any other leave pro14 vided to a covered employee; and 

15 (B) may not be used by a covered employee 

16 concurrently with any other paid leave. 

17 (4) CALCULATION OF RETIREMENT BENEFIT.— 

18 Any paid leave provided to a covered employee under 

19 this section shall reduce the total service used to cal20 culate any Federal civilian retirement benefit. 

21 (d) COVERED EMPLOYEE DEFINED.—In this section, 

22 the term ‘‘covered employee’’ means an employee of the De23 partment of Veterans Affairs appointed under chapter 74 

24 of title 38, United States Code. 
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1 TITLE IX—COMMITTEE ON 

2 FINANCE 

3 Subtitle A—Crisis Support for 

4 Unemployed Workers 

5 PART 1—EXTENSION OF CARES ACT 

6 UNEMPLOYMENT PROVISIONS 

7 SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT AS8 SISTANCE. 

9 (a) IN GENERAL.—Section 2102(c) of the CARES Act 

10 (15 U.S.C. 9021(c)) is amended— 

11 (1) in paragraph (1)— 

12 (A) by striking ‘‘paragraphs (2) and (3)’’ 

13 and inserting ‘‘paragraph (2)’’; and 

14 (B) in subparagraph (A)(ii), by striking 

15 ‘‘March 14, 2021’’ and inserting ‘‘September 6, 

16 2021’’; and 

17 (2) by striking paragraph (3) and redesignating 

18 paragraph (4) as paragraph (3). 

19 (b) INCREASE IN NUMBER OF WEEKS.—Section 

20 2102(c)(2) of such Act (15 U.S.C. 9021(c)(2)) is amended— 

21 (1) by striking ‘‘50 weeks’’ and inserting ‘‘79 

22 weeks’’; and 

23 (2) by striking ‘‘50-week period’’ and inserting 

24 ‘‘79-week period’’. 
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1 (c) HOLD HARMLESS FOR PROPER ADMINISTRA2 TION.—In the case of an individual who is eligible to receive 

3 pandemic unemployment assistance under section 2102 of 

4 the CARES Act (15 U.S.C. 9021) as of the day before the 

5 date of enactment of this Act and on the date of enactment 

6 of this Act becomes eligible for pandemic emergency unem7 ployment compensation under section 2107 of the CARES 

8 Act (15 U.S.C. 9025) by reason of the amendments made 

9 by section 9016(b) of this title, any payment of pandemic 

10 unemployment assistance under such section 2102 made 

11 after the date of enactment of this Act to such individual 

12 during an appropriate period of time, as determined by the 

13 Secretary of Labor, that should have been made under such 

14 section 2107 shall not be considered to be an overpayment 

15 of assistance under such section 2102, except that an indi16 vidual may not receive payment for assistance under sec17 tion 2102 and a payment for assistance under section 2107 

18 for the same week of unemployment. 

19 (d) EFFECTIVE DATE.—The amendments made by 

20 subsections (a) and (b) shall apply as if included in the 

21 enactment of the CARES Act (Public Law 116–136), except 

22 that no amount shall be payable by virtue of such amend23 ments with respect to any week of unemployment ending 

24 on or before March 14, 2021. 
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1 SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT 

2 RELIEF FOR GOVERNMENTAL ENTITIES AND 

3 NONPROFIT ORGANIZATIONS. 

4 (a) IN GENERAL.—Section 903(i)(1)(D) of the Social 

5 Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by 

6 striking ‘‘March 14, 2021’’ and inserting ‘‘September 6, 

7 2021’’. 

8 (b) INCREASE IN REIMBURSEMENT RATE.—Section 

9 903(i)(1)(B) of such Act (42 U.S.C. 1103(i)(1)(B)) is 

10 amended— 

11 (1) in the first sentence, by inserting ‘‘and except 

12 as otherwise provided in this subparagraph’’ after ‘‘as 

13 determined by the Secretary of Labor’’; and 

14 (2) by inserting after the first sentence the fol15 lowing: ‘‘With respect to the amounts of such com16 pensation paid for weeks of unemployment beginning 

17 after March 31, 2021, and ending on or before Sep18 tember 6, 2021, the preceding sentence shall be ap19 plied by substituting ‘75 percent’ for ‘one-half’.’’. 

20 SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY21 MENT COMPENSATION. 

22 (a) IN GENERAL.—Section 2104(e)(2) of the CARES 

23 Act (15 U.S.C. 9023(e)(2)) is amended by striking ‘‘March 

24 14, 2021’’ and inserting ‘‘September 6, 2021’’. 
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1 (b) AMOUNT.—Section 2104(b)(3)(A)(ii) of such Act 

2 (15 U.S.C. 9023(b)(3)(A)(ii)) is amended by striking 

3 ‘‘March 14, 2021’’ and inserting ‘‘September 6, 2021’’. 

4 SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE 

5 FIRST WEEK OF COMPENSABLE REGULAR UN6 EMPLOYMENT FOR STATES WITH NO WAITING 

7 WEEK. 

8 (a) IN GENERAL.—Section 2105(e)(2) of the CARES 

9 Act (15 U.S.C. 9024(e)(2)) is amended by striking ‘‘March 

10 14, 2021’’ and inserting ‘‘September 6, 2021’’. 

11 (b) FULL REIMBURSEMENT.—Paragraph (3) of section 

12 2105(c) of such Act (15 U.S.C. 9024(c)) is repealed and 

13 such section shall be applied to weeks of unemployment to 

14 which an agreement under section 2105 of such Act applies 

15 as if such paragraph had not been enacted. In imple16 menting the preceding sentence, a State may, if necessary, 

17 reenter the agreement with the Secretary under section 2105 

18 of such Act, and retroactively pay for the first week of reg19 ular compensation without a waiting week consistent with 

20 State law (including a waiver of State law) and receive 

21 full reimbursement for weeks of unemployment that ended 

22 after December 31, 2020. 
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1 SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING 

2 FLEXIBILITY. 

3 If a State modifies its unemployment compensation 

4 law and policies, subject to the succeeding sentence, with 

5 respect to personnel standards on a merit basis on an emer6 gency temporary basis as needed to respond to the spread 

7 of COVID–19, such modifications shall be disregarded for 

8 the purposes of applying section 303 of the Social Security 

9 Act and section 3304 of the Internal Revenue Code of 1986 

10 to such State law. Such modifications shall only apply 

11 through September 6, 2021, and shall be limited to engaging 

12 of temporary staff, rehiring of retirees or former employees 

13 on a non-competitive basis, and other temporary actions 

14 to quickly process applications and claims. 

15 SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEM16 PLOYMENT COMPENSATION. 

17 (a) IN GENERAL.—Section 2107(g) of the CARES Act 

18 (15 U.S.C. 9025(g)) is amended to read as follows: 

19 ‘‘(g) APPLICABILITY.—An agreement entered into 

20 under this section shall apply to weeks of unemployment— 

21 ‘‘(1) beginning after the date on which such 

22 agreement is entered into; and 

23 ‘‘(2) ending on or before September 6, 2021.’’. 

24 (b) INCREASE IN NUMBER OF WEEKS.—Section 

25 2107(b)(2) of such Act (15 U.S.C. 9025(b)(2)) is amended 

26 by striking ‘‘24’’ and inserting ‘‘53’’. 
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1 (c) COORDINATION OF PANDEMIC EMERGENCY UNEM2 PLOYMENT COMPENSATION WITH EXTENDED COMPENSA3 TION.—Section 2107(a)(5)(B) of such Act (15 U.S.C. 

4 9025(a)(5)(B)) is amended by inserting ‘‘or for the week 

5 that includes the date of enactment of the American Rescue 

6 Plan Act of 2021 (without regard to the amendments made 

7 by subsections (a) and (b) of section 9016 of such Act)’’ 

8 after ‘‘2020)’’. 

9 (d) SPECIAL RULE FOR EXTENDED COMPENSATION.— 

10 Section 2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is 

11 amended by striking ‘‘April 12, 2021’’ and inserting ‘‘Sep12 tember 6, 2021’’. 

13 (e) EFFECTIVE DATE.—The amendments made by this 

14 section shall apply as if included in the enactment of the 

15 CARES Act (Public Law 116–136), except that no amount 

16 shall be payable by virtue of such amendments with respect 

17 to any week of unemployment ending on or before March 

18 14, 2021. 

19 SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF 

20 SHORT-TIME COMPENSATION PAYMENTS IN 

21 STATES WITH PROGRAMS IN LAW. 

22 Section 2108(b)(2) of the CARES Act (15 U.S.C. 

23 9026(b)(2)) is amended by striking ‘‘March 14, 2021’’ and 

24 inserting ‘‘September 6, 2021’’. 
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1 SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF 

2 SHORT-TIME COMPENSATION AGREEMENTS 

3 FOR STATES WITHOUT PROGRAMS IN LAW. 

4 Section 2109(d)(2) of the CARES Act (15 U.S.C. 

5 9027(d)(2)) is amended by striking ‘‘March 14, 2021’’ and 

6 inserting ‘‘September 6, 2021’’. 

7 PART 2—EXTENSION OF FFCRA UNEMPLOYMENT 

8 PROVISIONS 

9 SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR 

10 STATES WITH ADVANCES. 

11 Section 1202(b)(10)(A) of the Social Security Act (42 

12 U.S.C. 1322(b)(10)(A)) is amended by striking ‘‘March 14, 

13 2021’’ and inserting ‘‘September 6, 2021’’. 

14 SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EX15 TENDED UNEMPLOYMENT COMPENSATION. 

16 (a) IN GENERAL.—Section 4105 of the Families First 

17 Coronavirus Response Act (26 U.S.C. 3304 note) is amend18 ed by striking ‘‘March 14, 2021’’ each place it appears and 

19 inserting ‘‘September 6, 2021’’. 

20 (b) EFFECTIVE DATE.—The amendment made by sub21 section (a) shall apply as if included in the enactment of 

22 the Families First Coronavirus Response Act (Public Law 

23 116–127). 
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1 PART 3—DEPARTMENT OF LABOR FUNDING FOR 

2 TIMELY, ACCURATE, AND EQUITABLE PAYMENT 

3 SEC. 9031. FUNDING FOR ADMINISTRATION. 

4 In addition to amounts otherwise available, there is 

5 appropriated to the Employment and Training Adminis6 tration of the Department of Labor for fiscal year 2021, 

7 out of any money in the Treasury not otherwise appro8 priated, $8,000,000, to remain available until expended, for 

9 necessary expenses to carry out Federal activities relating 

10 to the administration of unemployment compensation pro11 grams. 

12 SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE 

13 ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 

14 WORKERS. 

15 Subtitle A of title II of division A of the CARES Act 

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

17 the following: 

18 ‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE 

19 ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 

20 WORKERS. 

21 ‘‘(a) IN GENERAL.—In addition to amounts otherwise 

22 available, there is appropriated to the Secretary of Labor 

23 for fiscal year 2021, out of any money in the Treasury not 

24 otherwise appropriated, $2,000,000,000, to remain avail25 able until expended, to detect and prevent fraud, promote 

26 equitable access, and ensure the timely payment of benefits 
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1 with respect to unemployment compensation programs, in2 cluding programs extended under subtitle A of title IX of 

3 the American Rescue Plan Act of 2021. 

4 ‘‘(b) USE OF FUNDS.—Amounts made available under 

5 subsection (a) may be used— 

6 ‘‘(1) for Federal administrative costs related to 

7 the purposes described in subsection (a); 

8 ‘‘(2) for systemwide infrastructure investment 

9 and development related to such purposes; and 

10 ‘‘(3) to make grants to States or territories ad11 ministering unemployment compensation programs 

12 described in subsection (a) (including territories ad13 ministering the Pandemic Unemployment Assistance 

14 program under section 2102) for such purposes, in15 cluding the establishment of procedures or the build16 ing of infrastructure to verify or validate identity, 

17 implement Federal guidance regarding fraud detec18 tion and prevention, and accelerate claims processing 

19 or process claims backlogs due to the pandemic. 

20 ‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TER21 RITORIES.—As a condition of receiving a grant under sub22 section (b)(3), the Secretary may require that a State or 

23 territory receiving such a grant shall— 

24 ‘‘(1) use such program integrity tools as the Sec25 retary may specify; and 
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1 ‘‘(2) as directed by the Secretary, conduct user 

2 accessibility testing on any new system developed by 

3 the Secretary pursuant to subsection (b)(2).’’. 

4 PART 4—OTHER PROVISIONS 

5 SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSI6 NESS LOSSES OF NONCORPORATE TAX7 PAYERS. 

8 (a) IN GENERAL.—Section 461(l)(1) of the Internal 

9 Revenue Code of 1986 is amended by striking ‘‘January 

10 1, 2026’’ each place it appears and inserting ‘‘January 1, 

11 2027’’. 

12 (b) EFFECTIVE DATE.—The amendments made by this 

13 section shall apply to taxable years beginning after Decem14 ber 31, 2025. 

15 SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEM16 PLOYMENT COMPENSATION. 

17 (a) IN GENERAL.—Section 85 of the Internal Revenue 

18 Code of 1986 is amended by adding at the end the following 

19 new subsection: 

20 ‘‘(c) SPECIAL RULE FOR 2020.— 

21 ‘‘(1) IN GENERAL.—In the case of any taxable 

22 year beginning in 2020, if the adjusted gross income 

23 of the taxpayer for such taxable year is less than 

24 $150,000, the gross income of such taxpayer shall not 

25 include so much of the unemployment compensation 
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1 received by such taxpayer (or, in the case of a joint 

2 return, received by each spouse) as does not exceed 

3 $10,200. 

4 ‘‘(2) APPLICATION.—For purposes of paragraph 

5 (1), the adjusted gross income of the taxpayer shall be 

6 determined— 

7 ‘‘(A) after application of sections 86, 135, 

8 137, 219, 221, 222, and 469, and 

9 ‘‘(B) without regard to this section.’’. 

10 (b) CONFORMING AMENDMENTS.— 

11 (1) Section 74(d)(2)(B) of the Internal Revenue 

12 Code of 1986 is amended by inserting ‘‘85(c),’’ before 

13 ‘‘86’’. 

14 (2) Section 86(b)(2)(A) of such Code is amended 

15 by inserting ‘‘85(c),’’ before ‘‘135’’. 

16 (3) Section 135(c)(4)(A) of such Code is amended 

17 by inserting ‘‘85(c),’’ before ‘‘137’’. 

18 (4) Section 137(b)(3)(A) of such Code is amend19 ed by inserting ‘‘85(c)’’ before ‘‘221’’. 

20 (5) Section 219(g)(3)(A)(ii) of such Code is 

21 amended by inserting ‘‘85(c),’’ before ‘‘135’’. 

22 (6) Section 221(b)(2)(C)(i) of such Code is 

23 amended by inserting ‘‘85(c)’’ before ‘‘911’’. 

24 (7) Section 222(b)(2)(C)(i) of such Code, as in 

25 effect before date of enactment of the Taxpayer Cer-
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1 tainty and Disaster Tax Relief Act of 2020, is amend2 ed by inserting ‘‘85(c)’’ before ‘‘911’’. 

3 (8) Section 469(i)(3)(E)(ii) of such Code is 

4 amended by striking ‘‘135 and 137’’ and inserting 

5 ‘‘85(c), 135, and 137’’. 

6 (c) EFFECTIVE DATE.—The amendments made by this 

7 section shall apply to taxable years beginning after Decem8 ber 31, 2019. 

9 Subtitle B—Emergency Assistance 

10 to Families Through Home Vis11 iting Programs 

12 SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES 

13 THROUGH HOME VISITING PROGRAMS. 

14 Effective 1 day after the date of enactment of this Act, 

15 title V of the Social Security Act (42 U.S.C. 701–713) is 

16 amended by inserting after section 511 the following: 

17 ‘‘SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES 

18 THROUGH HOME VISITING PROGRAMS. 

19 ‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition to 

20 amounts otherwise appropriated, out of any money in the 

21 Treasury of the United States not otherwise appropriated, 

22 there are appropriated to the Secretary $150,000,000, to re23 main available through September 30, 2022, to enable eligi24 ble entities to conduct programs in accordance with section 

25 511 and subsection (c) of this section. 
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1 ‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to re2 ceive funds made available by subsection (a) of this section, 

3 an entity shall— 

4 ‘‘(1) as of the date of the enactment of this sec5 tion, be conducting a program under section 511; 

6 ‘‘(2) ensure the modification of grants, contracts, 

7 and other agreements, as applicable, executed under 

8 section 511 under which the program is conducted as 

9 are necessary to provide that, during the period that 

10 begins with the date of the enactment of this section 

11 and ends with the end of the 2nd succeeding fiscal 

12 year after the funds are awarded, the entity shall— 

13 ‘‘(A) not reduce funding for, or staffing lev14 els of, the program on account of reduced enroll15 ment in the program; and 

16 ‘‘(B) when using funds to provide emer17 gency supplies to eligible families receiving grant 

18 services under section 511, ensure coordination 

19 with local diaper banks to the extent practicable; 

20 and 

21 ‘‘(3) reaffirm that, in conducting the program, 

22 the entity will focus on priority populations (as de23 fined in section 511(d)(4)). 

24 ‘‘(c) USES OF FUNDS.—An entity to which funds are 

25 provided under this section shall use the funds— 
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1 ‘‘(1) to serve families with home visits or with 

2 virtual visits, that may be conducted by the use of 

3 electronic information and telecommunications tech4 nologies, in a service delivery model described in sec5 tion 511(d)(3)(A); 

6 ‘‘(2) to pay hazard pay or other additional staff 

7 costs associated with providing home visits or admin8 istration for programs funded under section 511; 

9 ‘‘(3) to train home visitors employed by the enti10 ty in conducting a virtual home visit and in emer11 gency preparedness and response planning for fami12 lies served, and may include training on how to safe13 ly conduct intimate partner violence screenings, and 

14 training on safety and planning for families served to 

15 support the family outcome improvements listed in 

16 section 511(d)(2)(B); 

17 ‘‘(4) for the acquisition by families served by 

18 programs under section 511 of such technological 

19 means as are needed to conduct and support a virtual 

20 home visit; 

21 ‘‘(5) to provide emergency supplies (such as dia22 pers and diapering supplies including diaper wipes 

23 and diaper cream, necessary to ensure that a child 

24 using a diaper is properly cleaned and protected from 

25 diaper rash, formula, food, water, hand soap and 
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1 hand sanitizer) to an eligible family (as defined in 

2 section 511(k)(2)); 

3 ‘‘(6) to coordinate with and provide reimburse4 ment for supplies to diaper banks when using such 

5 entities to provide emergency supplies specified in 

6 paragraph (5); or 

7 ‘‘(7) to provide prepaid grocery cards to an eligi8 ble family (as defined in section 511(k)(2)) partici9 pating in the maternal, infant, and early childhood 

10 home visiting program under section 511 for the pur11 pose of enabling the family to meet the emergency 

12 needs of the family.’’. 

13 Subtitle C—Emergency Assistance 

14 to Children and Families 

15 SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE. 

16 Section 403 of the Social Security Act (42 U.S.C. 603) 

17 is amended by adding at the end the following: 

18 ‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.— 

19 ‘‘(1) APPROPRIATION.—In addition to amounts 

20 otherwise available, there is appropriated for fiscal 

21 year 2021, out of any money in the Treasury of the 

22 United States not otherwise appropriated, 

23 $1,000,000,000, to remain available until expended, 

24 to carry out this subsection. 
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1 ‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL

2 ASSISTANCE.—Of the amount specified in paragraph 

3 (1), the Secretary shall reserve $2,000,000 for admin4 istrative expenses and the provision of technical as5 sistance to States and Indian tribes with respect to 

6 the use of funds provided under this subsection. 

7 ‘‘(3) ALLOTMENTS.— 

8 ‘‘(A) 50 STATES AND THE DISTRICT OF CO9 LUMBIA.— 

10 ‘‘(i) TOTAL AMOUNT TO BE ALLOT11 TED.—The Secretary shall allot a total of 

12 92.5 percent of the amount specified in 

13 paragraph (1) that is not reserved under 

14 paragraph (2) among the States that are 

15 not a territory and that are operating a 

16 program funded under this part, in accord17 ance with clause (ii) of this subparagraph. 

18 ‘‘(ii) ALLOTMENT FORMULA.—The Sec19 retary shall allot to each such State the sum 

20 of the following percentages of the total 

21 amount described in clause (i): 

22 ‘‘(I) 50 percent, multiplied by— 

23 ‘‘(aa) the population of chil24 dren in the State, determined on 

25 the basis of the most recent popu-
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1 lation estimates as determined by 

2 the Bureau of the Census; divided 

3 by 

4 ‘‘(bb) the total population of 

5 children in the States that are not 

6 territories, as so determined; plus 

7 ‘‘(II) 50 percent, multiplied by— 

8 ‘‘(aa) the total amount ex9 pended by the State for basic as10 sistance, non-recurrent short term 

11 benefits, and emergency assistance 

12 in fiscal year 2019, as reported by 

13 the State under section 411; di14 vided by 

15 ‘‘(bb) the total amount ex16 pended by the States that are not 

17 territories for basic assistance, 

18 non-recurrent short term benefits, 

19 and emergency assistance in fiscal 

20 year 2019, as so reported by the 

21 States. 

22 ‘‘(B) TERRITORIES AND INDIAN TRIBES.— 

23 The Secretary shall allot among the territories 

24 and Indian tribes otherwise eligible for a grant 

25 under this part such portions of 7.5 percent of 
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1 the amount specified in paragraph (1) that are 

2 not reserved under paragraph (2) as the Sec3 retary deems appropriate based on the needs of 

4 the territory or Indian tribe involved. 

5 ‘‘(C) EXPENDITURE COMMITMENT REQUIRE6 MENT.—To receive the full amount of funding 

7 payable under this subsection, a State or Indian 

8 tribe shall inform the Secretary as to whether it 

9 intends to use all of its allotment under this 

10 paragraph and provide that information— 

11 ‘‘(i) in the case of a State that is not 

12 a territory, within 45 days after the date of 

13 the enactment of this subsection; or 

14 ‘‘(ii) in the case of a territory or an 

15 Indian tribe, within 90 days after such date 

16 of enactment. 

17 ‘‘(4) GRANTS.— 

18 ‘‘(A) IN GENERAL.—The Secretary shall 

19 provide funds to each State and Indian tribe to 

20 which an amount is allotted under paragraph 

21 (3), from the amount so allotted. 

22 ‘‘(B) TREATMENT OF UNUSED FUNDS.— 

23 ‘‘(i) REALLOTMENT.—The Secretary 

24 shall reallot in accordance with paragraph 

25 (3) all funds provided to any State or In-
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1 dian tribe under this subsection that are 

2 unused, among the other States and Indian 

3 tribes eligible for funds under this sub4 section. For purposes of paragraph (3), the 

5 Secretary shall treat the funds as if in6 cluded in the amount specified in para7 graph (1). 

8 ‘‘(ii) PROVISION.—The Secretary shall 

9 provide funds to each such other State or 

10 Indian tribe in an amount equal to the 

11 amount so reallotted. 

12 ‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TER13 RITORIES.—In the case of a territory not operating a 

14 program funded under this part, the Secretary shall 

15 provide the funds required to be provided to the terri16 tory under this subsection, to the agency that admin17 isters the bulk of local human services programs in 

18 the territory. 

19 ‘‘(6) USE OF FUNDS.— 

20 ‘‘(A) IN GENERAL.—A State or Indian tribe 

21 to which funds are provided under this sub22 section may use the funds only for non-recurrent 

23 short term benefits, whether in the form of cash 

24 or in other forms. 
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1 ‘‘(B) LIMITATION ON USE FOR ADMINISTRA2 TIVE EXPENSES.—A State to which funds are 

3 provided under this subsection shall not expend 

4 more than 15 percent of the funds for adminis5 trative purposes. 

6 ‘‘(C) NONSUPPLANTATION.—Funds provided 

7 under this subsection shall be used to supplement 

8 and not supplant other Federal, State, or tribal 

9 funds for services and activities that promote the 

10 purposes of this part. 

11 ‘‘(D) EXPENDITURE DEADLINE.— 

12 ‘‘(i) IN GENERAL.—Except as provided 

13 in clause (ii), a State or Indian tribe to 

14 which funds are provided under this sub15 section shall expend the funds not later than 

16 the end of fiscal year 2022. 

17 ‘‘(ii) EXCEPTION FOR REALLOTTED

18 FUNDS.—A State or Indian tribe to which 

19 funds are provided under paragraph (4)(B) 

20 shall expend the funds within 12 months 

21 after receipt. 

22 ‘‘(7) SUSPENSION OF TERRITORY SPENDING

23 CAP.—Section 1108 shall not apply with respect to 

24 any funds provided under this subsection. 

25 ‘‘(8) DEFINITIONS.—In this subsection: 
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1 ‘‘(A) APPLICABLE PERIOD.—The term ‘ap2 plicable period’ means the period that begins 

3 with April 1, 2021, and ends with September 30, 

4 2022. 

5 ‘‘(B) NON-RECURRENT SHORT TERM BENE6 FITS.—The term ‘non-recurrent short term bene7 fits’ has the meaning given the term in OMB ap8 proved Form ACF–196R, published on July 31, 

9 2014. 

10 ‘‘(C) STATE.—The term ‘State’ means the 

11 50 States of the United States, the District of 

12 Columbia, and the territories. 

13 ‘‘(D) TERRITORY.—The term ‘territory’ 

14 means the Commonwealth of Puerto Rico, the 

15 United States Virgin Islands, Guam, American 

16 Samoa, and the Commonwealth of the Northern 

17 Mariana Islands.’’. 

18 Subtitle D—Elder Justice and 

19 Support Guarantee 

20 SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DIS21 ABILITY SERVICES PROGRAMS. 

22 Subtitle A of title XX of the Social Security Act (42 

23 U.S.C. 1397–1397h) is amended by adding at the end the 

24 following: 
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1 ‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DIS2 ABILITY SERVICES PROGRAMS. 

3 ‘‘(a) APPROPRIATION.—In addition to amounts other4 wise available, there is appropriated for fiscal year 2021, 

5 out of any money in the Treasury not otherwise appro6 priated, $276,000,000, to remain available until expended, 

7 to carry out the programs described in subtitle B. 

8 ‘‘(b) USE OF FUNDS.—Of the amounts made available 

9 by subsection (a)— 

10 ‘‘(1) $88,000,000 shall be made available to 

11 carry out the programs described in subtitle B in fis12 cal year 2021, of which not less than an amount 

13 equal to $100,0000,000 minus the amount previously 

14 provided in fiscal year 2021 to carry out section 

15 2042(b) shall be made available to carry out such sec16 tion; and 

17 ‘‘(2) $188,000,000 shall be made available to 

18 carry out the programs described in subtitle B in fis19 cal year 2022, of which not less than $100,000,000 

20 shall be for activities described in section 2042(b).’’. 
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1 Subtitle E—Support to Skilled 

2 Nursing Facilities in Response 

3 to COVID–19 

4 SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT 

5 TO SKILLED NURSING FACILITIES THROUGH 

6 CONTRACTS WITH QUALITY IMPROVEMENT 

7 ORGANIZATIONS. 

8 Section 1862(g) of the Social Security Act (42 U.S.C. 

9 1395y(g)) is amended— 

10 (1) by striking ‘‘The Secretary’’ and inserting 

11 ‘‘(1) The Secretary’’; and 

12 (2) by adding at the end the following new para13 graph: 

14 ‘‘(2) In addition to any funds otherwise available, 

15 there are appropriated to the Secretary, out of any monies 

16 in the Treasury not otherwise obligated, $200,000,000, to 

17 remain available until expended, for purposes of requiring 

18 multiple organizations described in paragraph (1) to pro19 vide to skilled nursing facilities (as defined in section 

20 1819(a)), infection control and vaccination uptake support 

21 relating to the prevention or mitigation of COVID–19, as 

22 determined appropriate by the Secretary.’’. 
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1 SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT 

2 AND EMPLOYEE SAFETY IN SKILLED NURSING 

3 FACILITIES. 

4 Section 1819 of the Social Security Act (42 U.S.C. 

5 1395i–3) is amended by adding at the end the following 

6 new subsection: 

7 ‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to 

8 amounts otherwise available, there is appropriated to the 

9 Secretary, out of any monies in the Treasury not otherwise 

10 appropriated, $250,000,000, to remain available until ex11 pended, for purposes of allocating such amount among the 

12 States (including the District of Columbia and each terri13 tory of the United States) for such a State to establish and 

14 implement a strike team that will be deployed to a skilled 

15 nursing facility in the State with diagnosed or suspected 

16 cases of COVID–19 among residents or staff for the purposes 

17 of assisting with clinical care, infection control, or staffing 

18 during the emergency period described in section 

19 1135(g)(1)(B) and the 1-year period immediately following 

20 the end of such emergency period.’’. 

21 Subtitle F—Preserving Health 

22 Benefits for Workers 

23 SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS. 

24 (a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION

25 COVERAGE FOR INDIVIDUALS AND THEIR FAMILIES.— 

26 (1) PROVISION OF PREMIUM ASSISTANCE.— 
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1 (A) REDUCTION OF PREMIUMS PAYABLE.— 

2 In the case of any premium for a period of cov3 erage during the period beginning on the first 

4 day of the first month beginning after the date 

5 of the enactment of this Act, and ending on Sep6 tember 30, 2021, for COBRA continuation cov7 erage with respect to any assistance eligible indi8 vidual described in paragraph (3), such indi9 vidual shall be treated for purposes of any 

10 COBRA continuation provision as having paid 

11 in full the amount of such premium. 

12 (B) PLAN ENROLLMENT OPTION.— 

13 (i) IN GENERAL.—Solely for purposes 

14 of this subsection, the COBRA continuation 

15 provisions shall be applied such that any 

16 assistance eligible individual who is en17 rolled in a group health plan offered by a 

18 plan sponsor may, not later than 90 days 

19 after the date of notice of the plan enroll20 ment option described in this subparagraph, 

21 elect to enroll in coverage under a plan of22 fered by such plan sponsor that is different 

23 than coverage under the plan in which such 

24 individual was enrolled at the time, in the 

25 case of any assistance eligible individual de-
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1 scribed in paragraph (3), the qualifying 

2 event specified in section 603(2) of the Em3 ployee Retirement Income Security Act of 

4 1974, section 4980B(f)(3)(B) of the Internal 

5 Revenue Code of 1986, or section 2203(2) of 

6 the Public Health Service Act, except for the 

7 voluntary termination of such individual’s 

8 employment by such individual, occurred, 

9 and such coverage shall be treated as 

10 COBRA continuation coverage for purposes 

11 of the applicable COBRA continuation cov12 erage provision. 

13 (ii) REQUIREMENTS.—Any assistance 

14 eligible individual may elect to enroll in 

15 different coverage as described in clause (i) 

16 only if— 

17 (I) the employer involved has 

18 made a determination that such em19 ployer will permit such assistance eli20 gible individual to enroll in different 

21 coverage as provided under this sub22 paragraph; 

23 (II) the premium for such dif24 ferent coverage does not exceed the pre25 mium for coverage in which such indi-
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1 vidual was enrolled at the time such 

2 qualifying event occurred; 

3 (III) the different coverage in 

4 which the individual elects to enroll is 

5 coverage that is also offered to simi6 larly situated active employees of the 

7 employer at the time at which such 

8 election is made; and 

9 (IV) the different coverage in 

10 which the individual elects to enroll is 

11 not— 

12 (aa) coverage that provides 

13 only excepted benefits as defined 

14 in section 9832(c) of the Internal 

15 Revenue Code of 1986, section 

16 733(c) of the Employee Retire17 ment Income Security Act of 

18 1974, and section 2791(c) of the 

19 Public Health Service Act; 

20 (bb) a qualified small em21 ployer health reimbursement ar22 rangement (as defined in section 

23 9831(d)(2) of the Internal Rev24 enue Code of 1986); or 
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1 (cc) a flexible spending ar2 rangement (as defined in section 

3 106(c)(2) of the Internal Revenue 

4 Code of 1986). 

5 (2) LIMITATION OF PERIOD OF PREMIUM ASSIST6 ANCE.— 

7 (A) ELIGIBILITY FOR ADDITIONAL COV8 ERAGE.—Paragraph (1)(A) shall not apply with 

9 respect to any assistance eligible individual de10 scribed in paragraph (3) for months of coverage 

11 beginning on or after the earlier of— 

12 (i) the first date that such individual 

13 is eligible for coverage under any other 

14 group health plan (other than coverage con15 sisting of only excepted benefits (as defined 

16 in section 9832(c) of the Internal Revenue 

17 Code of 1986, section 733(c) of the Em18 ployee Retirement Income Security Act of 

19 1974, and section 2791(c) of the Public 

20 Health Service Act), coverage under a flexi21 ble spending arrangement (as defined in 

22 section 106(c)(2) of the Internal Revenue 

23 Code of 1986), coverage under a qualified 

24 small employer health reimbursement ar25 rangement (as defined in section 9831(d)(2) 
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1 of the Internal Revenue Code of 1986)), or 

2 eligible for benefits under the Medicare pro3 gram under title XVIII of the Social Secu4 rity Act; or 

5 (ii) the earlier of— 

6 (I) the date following the expira7 tion of the maximum period of con8 tinuation coverage required under the 

9 applicable COBRA continuation cov10 erage provision; or 

11 (II) the date following the expira12 tion of the period of continuation cov13 erage allowed under paragraph 

14 (4)(B)(ii). 

15 (B) NOTIFICATION REQUIREMENT.—Any as16 sistance eligible individual shall notify the group 

17 health plan with respect to which paragraph 

18 (1)(A) applies if such paragraph ceases to apply 

19 by reason of clause (i) of subparagraph (A) (as 

20 applicable). Such notice shall be provided to the 

21 group health plan in such time and manner as 

22 may be specified by the Secretary of Labor. 

23 (3) ASSISTANCE ELIGIBLE INDIVIDUAL.—For 

24 purposes of this section, the term ‘‘assistance eligible 

25 individual’’ means, with respect to a period of cov-
319 

† HR 1319 EAS 

1 erage during the period beginning on the first day of 

2 the first month beginning after the date of the enact3 ment of this Act, and ending on September 30, 2021, 

4 any individual that is a qualified beneficiary who— 

5 (A) is eligible for COBRA continuation cov6 erage by reason of a qualifying event specified in 

7 section 603(2) of the Employee Retirement In8 come Security Act of 1974, section 

9 4980B(f)(3)(B) of the Internal Revenue Code of 

10 1986, or section 2203(2) of the Public Health 

11 Service Act, except for the voluntary termination 

12 of such individual’s employment by such indi13 vidual; and 

14 (B) elects such coverage. 

15 (4) EXTENSION OF ELECTION PERIOD AND EF16 FECT ON COVERAGE.— 

17 (A) IN GENERAL.—For purposes of apply18 ing section 605(a) of the Employee Retirement 

19 Income Security Act of 1974, section 

20 4980B(f)(5)(A) of the Internal Revenue Code of 

21 1986, and section 2205(a) of the Public Health 

22 Service Act, in the case of— 

23 (i) an individual who does not have an 

24 election of COBRA continuation coverage in 

25 effect on the first day of the first month be-
320 

† HR 1319 EAS 

1 ginning after the date of the enactment of 

2 this Act but who would be an assistance eli3 gible individual described in paragraph (3) 

4 if such election were so in effect; or 

5 (ii) an individual who elected COBRA 

6 continuation coverage and discontinued 

7 from such coverage before the first day of 

8 the first month beginning after the date of 

9 the enactment of this Act, 

10 such individual may elect the COBRA continu11 ation coverage under the COBRA continuation 

12 coverage provisions containing such provisions 

13 during the period beginning on the first day of 

14 the first month beginning after the date of the 

15 enactment of this Act and ending 60 days after 

16 the date on which the notification required under 

17 paragraph (5)(C) is provided to such individual. 

18 (B) COMMENCEMENT OF COBRA CONTINU19 ATION COVERAGE.—Any COBRA continuation 

20 coverage elected by a qualified beneficiary during 

21 an extended election period under subparagraph 

22 (A)— 

23 (i) shall commence (including for pur24 poses of applying the treatment of premium 

25 payments under paragraph (1)(A) and any 
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1 cost-sharing requirements for items and 

2 services under a group health plan) with the 

3 first period of coverage beginning on or 

4 after the first day of the first month begin5 ning after the date of the enactment of this 

6 Act, and 

7 (ii) shall not extend beyond the period 

8 of COBRA continuation coverage that 

9 would have been required under the applica10 ble COBRA continuation coverage provision 

11 if the coverage had been elected as required 

12 under such provision or had not been dis13 continued. 

14 (5) NOTICES TO INDIVIDUALS.— 

15 (A) GENERAL NOTICE.— 

16 (i) IN GENERAL.—In the case of notices 

17 provided under section 606(a)(4) of the Em18 ployee Retirement Income Security Act of 

19 1974 (29 U.S.C. 1166(4)), section 

20 4980B(f)(6)(D) of the Internal Revenue 

21 Code of 1986, or section 2206(4) of the Pub22 lic Health Service Act (42 U.S.C. 300bb– 

23 6(4)), with respect to individuals who, dur24 ing the period described in paragraph (3), 

25 become entitled to elect COBRA continu-
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† HR 1319 EAS 

1 ation coverage, the requirements of such 

2 provisions shall not be treated as met unless 

3 such notices include an additional written 

4 notification to the recipient in clear and 

5 understandable language of— 

6 (I) the availability of premium 

7 assistance with respect to such coverage 

8 under this subsection; and 

9 (II) the option to enroll in dif10 ferent coverage if the employer permits 

11 assistance eligible individuals described 

12 in paragraph (3) to elect enrollment in 

13 different coverage (as described in 

14 paragraph (1)(B)). 

15 (ii) ALTERNATIVE NOTICE.—In the 

16 case of COBRA continuation coverage to 

17 which the notice provision under such sec18 tions does not apply, the Secretary of 

19 Labor, in consultation with the Secretary of 

20 the Treasury and the Secretary of Health 

21 and Human Services, shall, in consultation 

22 with administrators of the group health 

23 plans (or other entities) that provide or ad24 minister the COBRA continuation coverage 
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† HR 1319 EAS 

1 involved, provide rules requiring the provi2 sion of such notice. 

3 (iii) FORM.—The requirement of the 

4 additional notification under this subpara5 graph may be met by amendment of exist6 ing notice forms or by inclusion of a sepa7 rate document with the notice otherwise re8 quired. 

9 (B) SPECIFIC REQUIREMENTS.—Each addi10 tional notification under subparagraph (A) shall 

11 include— 

12 (i) the forms necessary for establishing 

13 eligibility for premium assistance under 

14 this subsection; 

15 (ii) the name, address, and telephone 

16 number necessary to contact the plan ad17 ministrator and any other person main18 taining relevant information in connection 

19 with such premium assistance; 

20 (iii) a description of the extended elec21 tion period provided for in paragraph 

22 (4)(A); 

23 (iv) a description of the obligation of 

24 the qualified beneficiary under paragraph 

25 (2)(B) and the penalty provided under sec-
324 

† HR 1319 EAS 

1 tion 6720C of the Internal Revenue Code of 

2 1986 for failure to carry out the obligation; 

3 (v) a description, displayed in a 

4 prominent manner, of the qualified bene5 ficiary’s right to a subsidized premium and 

6 any conditions on entitlement to the sub7 sidized premium; and 

8 (vi) a description of the option of the 

9 qualified beneficiary to enroll in different 

10 coverage if the employer permits such bene11 ficiary to elect to enroll in such different 

12 coverage under paragraph (1)(B). 

13 (C) NOTICE IN CONNECTION WITH EX14 TENDED ELECTION PERIODS.—In the case of any 

15 assistance eligible individual described in para16 graph (3) (or any individual described in para17 graph (4)(A)) who became entitled to elect 

18 COBRA continuation coverage before the first 

19 day of the first month beginning after the date 

20 of the enactment of this Act, the administrator of 

21 the applicable group health plan (or other entity) 

22 shall provide (within 60 days after such first 

23 day of such first month) for the additional noti24 fication required to be provided under subpara25 graph (A) and failure to provide such notice 
325 

† HR 1319 EAS 

1 shall be treated as a failure to meet the notice re2 quirements under the applicable COBRA con3 tinuation provision. 

4 (D) MODEL NOTICES.—Not later than 30 

5 days after the date of enactment of this Act, with 

6 respect to any assistance eligible individual de7 scribed in paragraph (3), the Secretary of Labor, 

8 in consultation with the Secretary of the Treas9 ury and the Secretary of Health and Human 

10 Services, shall prescribe models for the additional 

11 notification required under this paragraph. 

12 (6) NOTICE OF EXPIRATION OF PERIOD OF PRE13 MIUM ASSISTANCE.— 

14 (A) IN GENERAL.—With respect to any as15 sistance eligible individual, subject to subpara16 graph (B), the requirements of section 606(a)(4) 

17 of the Employee Retirement Income Security Act 

18 of 1974 (29 U.S.C. 1166(4)), section 

19 4980B(f)(6)(D) of the Internal Revenue Code of 

20 1986, or section 2206(4) of the Public Health 

21 Service Act (42 U.S.C. 300bb–6(4)), shall not be 

22 treated as met unless the plan administrator of 

23 the individual, during the period specified under 

24 subparagraph (C), provides to such individual a 
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† HR 1319 EAS 

1 written notice in clear and understandable lan2 guage— 

3 (i) that the premium assistance for 

4 such individual will expire soon and the 

5 prominent identification of the date of such 

6 expiration; and 

7 (ii) that such individual may be eligi8 ble for coverage without any premium as9 sistance through— 

10 (I) COBRA continuation cov11 erage; or 

12 (II) coverage under a group health 

13 plan. 

14 (B) EXCEPTION.—The requirement for the 

15 group health plan administrator to provide the 

16 written notice under subparagraph (A) shall be 

17 waived if the premium assistance for such indi18 vidual expires pursuant to clause (i) of para19 graph (2)(A). 

20 (C) PERIOD SPECIFIED.—For purposes of 

21 subparagraph (A), the period specified in this 

22 subparagraph is, with respect to the date of expi23 ration of premium assistance for any assistance 

24 eligible individual pursuant to a limitation re25 quiring a notice under this paragraph, the pe-
327 

† HR 1319 EAS 

1 riod beginning on the day that is 45 days before 

2 the date of such expiration and ending on the 

3 day that is 15 days before the date of such expi4 ration. 

5 (D) MODEL NOTICES.—Not later than 45 

6 days after the date of enactment of this Act, with 

7 respect to any assistance eligible individual, the 

8 Secretary of Labor, in consultation with the Sec9 retary of the Treasury and the Secretary of 

10 Health and Human Services, shall prescribe 

11 models for the notification required under this 

12 paragraph. 

13 (7) REGULATIONS.—The Secretary of the Treas14 ury and the Secretary of Labor may jointly prescribe 

15 such regulations or other guidance as may be nec16 essary or appropriate to carry out the provisions of 

17 this subsection, including the prevention of fraud and 

18 abuse under this subsection, except that the Secretary 

19 of Labor and the Secretary of Health and Human 

20 Services may prescribe such regulations (including 

21 interim final regulations) or other guidance as may 

22 be necessary or appropriate to carry out the provi23 sions of paragraphs (5), (6), and (8). 

24 (8) OUTREACH.— 
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1 (A) IN GENERAL.—The Secretary of Labor, 

2 in consultation with the Secretary of the Treas3 ury and the Secretary of Health and Human 

4 Services, shall provide outreach consisting of 

5 public education and enrollment assistance relat6 ing to premium assistance provided under this 

7 subsection. Such outreach shall target employers, 

8 group health plan administrators, public assist9 ance programs, States, insurers, and other enti10 ties as determined appropriate by such Secre11 taries. Such outreach shall include an initial 

12 focus on those individuals electing continuation 

13 coverage who are referred to in paragraph 

14 (5)(C). Information on such premium assistance, 

15 including enrollment, shall also be made avail16 able on websites of the Departments of Labor, 

17 Treasury, and Health and Human Services. 

18 (B) ENROLLMENT UNDER MEDICARE.—The 

19 Secretary of Health and Human Services shall 

20 provide outreach consisting of public education. 

21 Such outreach shall target individuals who lose 

22 health insurance coverage. Such outreach shall 

23 include information regarding enrollment for 

24 Medicare benefits for purposes of preventing mis25 taken delays of such enrollment by such individ-
329 

† HR 1319 EAS 

1 uals, including lifetime penalties for failure of 

2 timely enrollment. 

3 (9) DEFINITIONS.—For purposes of this section: 

4 (A) ADMINISTRATOR.—The term ‘‘adminis5 trator’’ has the meaning given such term in sec6 tion 3(16)(A) of the Employee Retirement In7 come Security Act of 1974, and includes a 

8 COBRA administrator. 

9 (B) COBRA CONTINUATION COVERAGE.—The 

10 term ‘‘COBRA continuation coverage’’ means 

11 continuation coverage provided pursuant to part 

12 6 of subtitle B of title I of the Employee Retire13 ment Income Security Act of 1974 (other than 

14 under section 609), title XXII of the Public 

15 Health Service Act, or section 4980B of the In16 ternal Revenue Code of 1986 (other than sub17 section (f)(1) of such section insofar as it relates 

18 to pediatric vaccines), or under a State program 

19 that provides comparable continuation coverage. 

20 Such term does not include coverage under a 

21 health flexible spending arrangement under a 

22 cafeteria plan within the meaning of section 125 

23 of the Internal Revenue Code of 1986. 

24 (C) COBRA CONTINUATION PROVISION.—The 

25 term ‘‘COBRA continuation provision’’ means 
330 

† HR 1319 EAS 

1 the provisions of law described in subparagraph 

2 (B). 

3 (D) COVERED EMPLOYEE.—The term ‘‘cov4 ered employee’’ has the meaning given such term 

5 in section 607(2) of the Employee Retirement In6 come Security Act of 1974. 

7 (E) QUALIFIED BENEFICIARY.—The term 

8 ‘‘qualified beneficiary’’ has the meaning given 

9 such term in section 607(3) of the Employee Re10 tirement Income Security Act of 1974. 

11 (F) GROUP HEALTH PLAN.—The term 

12 ‘‘group health plan’’ has the meaning given such 

13 term in section 607(1) of the Employee Retire14 ment Income Security Act of 1974. 

15 (G) STATE.—The term ‘‘State’’ includes the 

16 District of Columbia, the Commonwealth of 

17 Puerto Rico, the Virgin Islands, Guam, Amer18 ican Samoa, and the Commonwealth of the 

19 Northern Mariana Islands. 

20 (H) PERIOD OF COVERAGE.—Any reference 

21 in this subsection to a period of coverage shall be 

22 treated as a reference to a monthly or shorter pe23 riod of coverage with respect to which premiums 

24 are charged with respect to such coverage. 
331 

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1 (I) PLAN SPONSOR.—The term ‘‘plan spon2 sor’’ has the meaning given such term in section 

3 3(16)(B) of the Employee Retirement Income Se4 curity Act of 1974. 

5 (J) PREMIUM.—The term ‘‘premium’’ in6 cludes, with respect to COBRA continuation cov7 erage, any administrative fee. 

8 (10) IMPLEMENTATION FUNDING.—In addition 

9 to amounts otherwise made available, out of any 

10 funds in the Treasury not otherwise appropriated, 

11 there are appropriated to the Secretary of Labor for 

12 fiscal year 2021, $10,000,000, to remain available 

13 until expended, for the Employee Benefits Security 

14 Administration to carry out the provisions of this 

15 subtitle. 

16 (b) COBRA PREMIUM ASSISTANCE.— 

17 (1) ALLOWANCE OF CREDIT.— 

18 (A) IN GENERAL.—Subchapter B of chapter 

19 65 of the Internal Revenue Code of 1986 is 

20 amended by adding at the end the following new 

21 section: 

22 ‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSIST23 ANCE. 

24 ‘‘(a) IN GENERAL.—The person to whom premiums 

25 are payable for continuation coverage under section 
332 

† HR 1319 EAS 

1 9501(a)(1) of the American Rescue Plan Act of 2021 shall 

2 be allowed as a credit against the tax imposed by section 

3 3111(b), or so much of the taxes imposed under section 

4 3221(a) as are attributable to the rate in effect under sec5 tion 3111(b), for each calendar quarter an amount equal 

6 to the premiums not paid by assistance eligible individuals 

7 for such coverage by reason of such section 9501(a)(1) with 

8 respect to such calendar quarter. 

9 ‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.— 

10 For purposes of subsection (a), except as otherwise provided 

11 by the Secretary, the person to whom premiums are payable 

12 under such continuation coverage shall be treated as 

13 being— 

14 ‘‘(1) in the case of any group health plan which 

15 is a multiemployer plan (as defined in section 3(37) 

16 of the Employee Retirement Income Security Act of 

17 1974), the plan, 

18 ‘‘(2) in the case of any group health plan not de19 scribed in paragraph (1)— 

20 ‘‘(A) which is subject to the COBRA con21 tinuation provisions contained in— 

22 ‘‘(i) the Internal Revenue Code of 

23 1986, 

24 ‘‘(ii) the Employee Retirement Income 

25 Security Act of 1974, or 
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† HR 1319 EAS 

1 ‘‘(iii) the Public Health Service Act, or 

2 ‘‘(B) under which some or all of the cov3 erage is not provided by insurance, 

4 the employer maintaining the plan, and 

5 ‘‘(3) in the case of any group health plan not de6 scribed in paragraph (1) or (2), the insurer providing 

7 the coverage under the group health plan. 

8 ‘‘(c) LIMITATIONS AND REFUNDABILITY.— 

9 ‘‘(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT

10 TAXES.—The credit allowed by subsection (a) with re11 spect to any calendar quarter shall not exceed the tax 

12 imposed by section 3111(b), or so much of the taxes 

13 imposed under section 3221(a) as are attributable to 

14 the rate in effect under section 3111(b), for such cal15 endar quarter (reduced by any credits allowed against 

16 such taxes under sections 3131, 3132, and 3134) on 

17 the wages paid with respect to the employment of all 

18 employees of the employer. 

19 ‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 

20 ‘‘(A) CREDIT IS REFUNDABLE.—If the 

21 amount of the credit under subsection (a) exceeds 

22 the limitation of paragraph (1) for any calendar 

23 quarter, such excess shall be treated as an over24 payment that shall be refunded under sections 

25 6402(a) and 6413(b). 
334 

† HR 1319 EAS 

1 ‘‘(B) CREDIT MAY BE ADVANCED.—In an2 ticipation of the credit, including the refundable 

3 portion under subparagraph (A), the credit may 

4 be advanced, according to forms and instructions 

5 provided by the Secretary, up to an amount cal6 culated under subsection (a) through the end of 

7 the most recent payroll period in the quarter. 

8 ‘‘(C) TREATMENT OF DEPOSITS.—The Sec9 retary shall waive any penalty under section 

10 6656 for any failure to make a deposit of the tax 

11 imposed by section 3111(b), or so much of the 

12 taxes imposed under section 3221(a) as are at13 tributable to the rate in effect under section 

14 3111(b), if the Secretary determines that such 

15 failure was due to the anticipation of the credit 

16 allowed under this section. 

17 ‘‘(D) TREATMENT OF PAYMENTS.—For pur18 poses of section 1324 of title 31, United States 

19 Code, any amounts due to an employer under 

20 this paragraph shall be treated in the same man21 ner as a refund due from a credit provision re22 ferred to in subsection (b)(2) of such section. 

23 ‘‘(3) OVERSTATEMENTS.—Any overstatement of 

24 the credit to which a person is entitled under this sec25 tion (and any amount paid by the Secretary as a re-
335 

† HR 1319 EAS 

1 sult of such overstatement) shall be treated as an un2 derpayment by such person of the taxes described in 

3 paragraph (1) and may be assessed and collected by 

4 the Secretary in the same manner as such taxes. 

5 ‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of this 

6 section, the term ‘person’ includes the government of any 

7 State or political subdivision thereof, any Indian tribal 

8 government (as defined in section 139E(c)(1)), any agency 

9 or instrumentality of any of the foregoing, and any agency 

10 or instrumentality of the Government of the United States 

11 that is described in section 501(c)(1) and exempt from tax12 ation under section 501(a). 

13 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes of 

14 chapter 1, the gross income of any person allowed a credit 

15 under this section shall be increased for the taxable year 

16 which includes the last day of any calendar quarter with 

17 respect to which such credit is allowed by the amount of 

18 such credit. No credit shall be allowed under this section 

19 with respect to any amount which is taken into account 

20 as qualified wages under section 2301 of the CARES Act 

21 or section 3134 of this title or as qualified health plan ex22 penses under section 7001(d) or 7003(d) of the Families 

23 First Coronavirus Response Act or section 3131 or 3132 

24 of this title. 
336 

† HR 1319 EAS 

1 ‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.— 

2 Notwithstanding section 6501, the limitation on the time 

3 period for the assessment of any amount attributable to a 

4 credit claimed under this section shall not expire before the 

5 date that is 5 years after the later of— 

6 ‘‘(1) the date on which the original return which 

7 includes the calendar quarter with respect to which 

8 such credit is determined is filed, or 

9 ‘‘(2) the date on which such return is treated as 

10 filed under section 6501(b)(2). 

11 ‘‘(g) REGULATIONS.—The Secretary shall issue such 

12 regulations, or other guidance, forms, instructions, and 

13 publications, as may be necessary or appropriate to carry 

14 out this section, including— 

15 ‘‘(1) the requirement to report information or the 

16 establishment of other methods for verifying the cor17 rect amounts of reimbursements under this section, 

18 ‘‘(2) the application of this section to group 

19 health plans that are multiemployer plans (as defined 

20 in section 3(37) of the Employee Retirement Income 

21 Security Act of 1974), 

22 ‘‘(3) to allow the advance payment of the credit 

23 determined under subsection (a), subject to the limita24 tions provided in this section, based on such informa25 tion as the Secretary shall require, 
337 

† HR 1319 EAS 

1 ‘‘(4) to provide for the reconciliation of such ad2 vance payment with the amount of the credit at the 

3 time of filing the return of tax for the applicable 

4 quarter or taxable year, and 

5 ‘‘(5) allowing the credit to third party payors 

6 (including professional employer organizations, cer7 tified professional employer organizations, or agents 

8 under section 3504).’’. 

9 (B) CLERICAL AMENDMENT.—The table of 

10 sections for subchapter B of chapter 65 of the In11 ternal Revenue Code of 1986 is amended by add12 ing at the end the following new item: 

‘‘Sec. 6432. Continuation coverage premium assistance.’’. 

13 (C) EFFECTIVE DATE.—The amendments 

14 made by this paragraph shall apply to pre15 miums to which subsection (a)(1)(A) applies and 

16 wages paid on or after April 1, 2021. 

17 (D) SPECIAL RULE IN CASE OF EMPLOYEE

18 PAYMENT THAT IS NOT REQUIRED UNDER THIS

19 SECTION.— 

20 (i) IN GENERAL.—In the case of an as21 sistance eligible individual who pays, with 

22 respect any period of coverage to which sub23 section (a)(1)(A) applies, any amount of the 

24 premium for such coverage that the indi25 vidual would have (but for this Act) been 
338 

† HR 1319 EAS 

1 required to pay, the person to whom such 

2 payment is payable shall reimburse such in3 dividual for the amount of such premium 

4 paid. 

5 (ii) CREDIT OF REIMBURSEMENT.—A 

6 person to which clause (i) applies shall be 

7 allowed a credit in the manner provided 

8 under section 6432 of the Internal Revenue 

9 Code of 1986 for any payment made to the 

10 employee under such clause. 

11 (iii) PAYMENT OF CREDITS.—Any per12 son to which clause (i) applies shall make 

13 the payment required under such clause to 

14 the individual not later than 60 days after 

15 the date on which such individual made the 

16 premium payment. 

17 (2) PENALTY FOR FAILURE TO NOTIFY HEALTH

18 PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM

19 ASSISTANCE.— 

20 (A) IN GENERAL.—Part I of subchapter B 

21 of chapter 68 of the Internal Revenue Code of 

22 1986 is amended by adding at the end the fol23 lowing new section: 
339 

† HR 1319 EAS 

1 ‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH 

2 PLAN OF CESSATION OF ELIGIBILITY FOR 

3 CONTINUATION COVERAGE PREMIUM ASSIST4 ANCE. 

5 ‘‘(a) IN GENERAL.—Except in the case of a failure de6 scribed in subsection (b) or (c), any person required to no7 tify a group health plan under section 9501(a)(2)(B) of the 

8 American Rescue Plan Act of 2021 who fails to make such 

9 a notification at such time and in such manner as the Sec10 retary of Labor may require shall pay a penalty of $250 

11 for each such failure. 

12 ‘‘(b) INTENTIONAL FAILURE.—In the case of any such 

13 failure that is fraudulent, such person shall pay a penalty 

14 equal to the greater of— 

15 ‘‘(1) $250, or 

16 ‘‘(2) 110 percent of the premium assistance pro17 vided under section 9501(a)(1)(A) of the American 

18 Rescue Plan Act of 2021 after termination of eligi19 bility under such section. 

20 ‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty 

21 shall be imposed under this section with respect to any fail22 ure if it is shown that such failure is due to reasonable 

23 cause and not to willful neglect.’’. 

24 (B) CLERICAL AMENDMENT.—The table of 

25 sections of part I of subchapter B of chapter 68 
340 

† HR 1319 EAS 

1 of such Code is amended by adding at the end 

2 the following new item: 

‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility 

for continuation coverage premium assistance.’’. 

3 (3) COORDINATION WITH HCTC.— 

4 (A) IN GENERAL.—Section 35(g)(9) of the 

5 Internal Revenue Code of 1986 is amended to 

6 read as follows: 

7 ‘‘(9) CONTINUATION COVERAGE PREMIUM ASSIST8 ANCE.—In the case of an assistance eligible indi9 vidual who receives premium assistance for continu10 ation coverage under section 9501(a)(1) of the Amer11 ican Rescue Plan Act of 2021 for any month during 

12 the taxable year, such individual shall not be treated 

13 as an eligible individual, a certified individual, or a 

14 qualifying family member for purposes of this section 

15 or section 7527 with respect to such month.’’. 

16 (B) EFFECTIVE DATE.—The amendment 

17 made by subparagraph (A) shall apply to tax18 able years ending after the date of the enactment 

19 of this Act. 

20 (4) EXCLUSION OF CONTINUATION COVERAGE

21 PREMIUM ASSISTANCE FROM GROSS INCOME.— 

22 (A) IN GENERAL.—Part III of subchapter B 

23 of chapter 1 of the Internal Revenue Code of 
341 

† HR 1319 EAS 

1 1986 is amended by inserting after section 139H 

2 the following new section: 

3 ‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSIST4 ANCE. 

5 ‘‘In the case of an assistance eligible individual (as 

6 defined in subsection (a)(3) of section 9501 of the American 

7 Rescue Plan Act of 2021), gross income does not include 

8 any premium assistance provided under subsection (a)(1) 

9 of such section.’’. 

10 (B) CLERICAL AMENDMENT.—The table of 

11 sections for part III of subchapter B of chapter 

12 1 of such Code is amended by inserting after the 

13 item relating to section 139H the following new 

14 item: 

‘‘Sec. 139I. Continuation coverage premium assistance.’’. 

15 (C) EFFECTIVE DATE.—The amendments 

16 made by this paragraph shall apply to taxable 

17 years ending after the date of the enactment of 

18 this Act. 
342 

† HR 1319 EAS 

1 Subtitle G—Promoting Economic 

2 Security 

3 PART 1—2021 RECOVERY REBATES TO 

4 INDIVIDUALS 

5 SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS. 

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

7 Internal Revenue Code of 1986 is amended by inserting 

8 after section 6428A the following new section: 

9 ‘‘SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS. 

10 ‘‘(a) IN GENERAL.—In the case of an eligible indi11 vidual, there shall be allowed as a credit against the tax 

12 imposed by subtitle A for the first taxable year beginning 

13 in 2021 an amount equal to the 2021 rebate amount deter14 mined for such taxable year. 

15 ‘‘(b) 2021 REBATE AMOUNT.—For purposes of this sec16 tion, the term ‘2021 rebate amount’ means, with respect to 

17 any taxpayer for any taxable year, the sum of— 

18 ‘‘(1) $1,400 ($2,800 in the case of a joint re19 turn), plus 

20 ‘‘(2) $1,400 multiplied by the number of depend21 ents of the taxpayer for such taxable year. 

22 ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this sec23 tion, the term ‘eligible individual’ means any individual 

24 other than— 

25 ‘‘(1) any nonresident alien individual, 
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† HR 1319 EAS 

1 ‘‘(2) any individual who is a dependent of an2 other taxpayer for a taxable year beginning in the 

3 calendar year in which the individual’s taxable year 

4 begins, and 

5 ‘‘(3) an estate or trust. 

6 ‘‘(d) LIMITATION BASED ON ADJUSTED GROSS IN7 COME.— 

8 ‘‘(1) IN GENERAL.—The amount of the credit al9 lowed by subsection (a) (determined without regard to 

10 this subsection and subsection (f)) shall be reduced 

11 (but not below zero) by the amount which bears the 

12 same ratio to such credit (as so determined) as— 

13 ‘‘(A) the excess of— 

14 ‘‘(i) the taxpayer’s adjusted gross in15 come for such taxable year, over 

16 ‘‘(ii) $75,000, bears to 

17 ‘‘(B) $5,000. 

18 ‘‘(2) SPECIAL RULES.— 

19 ‘‘(A) JOINT RETURN OR SURVIVING

20 SPOUSE.—In the case of a joint return or a sur21 viving spouse (as defined in section 2(a)), para22 graph (1) shall be applied by substituting 

23 ‘$150,000’ for ‘$75,000’ and ‘$10,000’ for 

24 ‘$5,000’. 
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1 ‘‘(B) HEAD OF HOUSEHOLD.—In the case of 

2 a head of household (as defined in section 2(b)), 

3 paragraph (1) shall be applied by substituting 

4 ‘$112,500’ for ‘$75,000’ and ‘$7,500’ for ‘$5,000’. 

5 ‘‘(e) DEFINITIONS AND SPECIAL RULES.— 

6 ‘‘(1) DEPENDENT DEFINED.—For purposes of 

7 this section, the term ‘dependent’ has the meaning 

8 given such term by section 152. 

9 ‘‘(2) IDENTIFICATION NUMBER REQUIREMENT.— 

10 ‘‘(A) IN GENERAL.—In the case of a return 

11 other than a joint return, the $1,400 amount in 

12 subsection (b)(1) shall be treated as being zero 

13 unless the taxpayer includes the valid identifica14 tion number of the taxpayer on the return of tax 

15 for the taxable year. 

16 ‘‘(B) JOINT RETURNS.—In the case of a 

17 joint return, the $2,800 amount in subsection 

18 (b)(1) shall be treated as being— 

19 ‘‘(i) $1,400 if the valid identification 

20 number of only 1 spouse is included on the 

21 return of tax for the taxable year, and 

22 ‘‘(ii) zero if the valid identification 

23 number of neither spouse is so included. 

24 ‘‘(C) DEPENDENTS.—A dependent shall not 

25 be taken into account under subsection (b)(2) un-
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† HR 1319 EAS 

1 less the valid identification number of such de2 pendent is included on the return of tax for the 

3 taxable year. 

4 ‘‘(D) VALID IDENTIFICATION NUMBER.— 

5 ‘‘(i) IN GENERAL.—For purposes of 

6 this paragraph, the term ‘valid identifica7 tion number’ means a social security num8 ber issued to an individual by the Social 

9 Security Administration on or before the 

10 due date for filing the return for the taxable 

11 year. 

12 ‘‘(ii) ADOPTION TAXPAYER IDENTIFICA13 TION NUMBER.—For purposes of subpara14 graph (C), in the case of a dependent who 

15 is adopted or placed for adoption, the term 

16 ‘valid identification number’ shall include 

17 the adoption taxpayer identification num18 ber of such dependent. 

19 ‘‘(E) SPECIAL RULE FOR MEMBERS OF THE

20 ARMED FORCES.—Subparagraph (B) shall not 

21 apply in the case where at least 1 spouse was a 

22 member of the Armed Forces of the United States 

23 at any time during the taxable year and the 

24 valid identification number of at least 1 spouse 
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† HR 1319 EAS 

1 is included on the return of tax for the taxable 

2 year. 

3 ‘‘(F) COORDINATION WITH CERTAIN AD4 VANCE PAYMENTS.—In the case of any payment 

5 determined pursuant to subsection (g)(6), a valid 

6 identification number shall be treated for pur7 poses of this paragraph as included on the tax8 payer’s return of tax if such valid identification 

9 number is available to the Secretary as described 

10 in such subsection. 

11 ‘‘(G) MATHEMATICAL OR CLERICAL ERROR

12 AUTHORITY.—Any omission of a correct valid 

13 identification number required under this para14 graph shall be treated as a mathematical or cler15 ical error for purposes of applying section 

16 6213(g)(2) to such omission. 

17 ‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 

18 credit allowed by subsection (a) shall be treated as al19 lowed by subpart C of part IV of subchapter A of 

20 chapter 1. 

21 ‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF

22 CREDIT.— 

23 ‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—The 

24 amount of the credit which would (but for this para25 graph) be allowable under subsection (a) shall be re-
347 

† HR 1319 EAS 

1 duced (but not below zero) by the aggregate refunds 

2 and credits made or allowed to the taxpayer (or, ex3 cept as otherwise provided by the Secretary, any de4 pendent of the taxpayer) under subsection (g). Any 

5 failure to so reduce the credit shall be treated as aris6 ing out of a mathematical or clerical error and as7 sessed according to section 6213(b)(1). 

8 ‘‘(2) JOINT RETURNS.—Except as otherwise pro9 vided by the Secretary, in the case of a refund or 

10 credit made or allowed under subsection (g) with re11 spect to a joint return, half of such refund or credit 

12 shall be treated as having been made or allowed to 

13 each individual filing such return. 

14 ‘‘(g) ADVANCE REFUNDS AND CREDITS.— 

15 ‘‘(1) IN GENERAL.—Subject to paragraphs (5) 

16 and (6), each individual who was an eligible indi17 vidual for such individual’s first taxable year begin18 ning in 2019 shall be treated as having made a pay19 ment against the tax imposed by chapter 1 for such 

20 taxable year in an amount equal to the advance re21 fund amount for such taxable year. 

22 ‘‘(2) ADVANCE REFUND AMOUNT.— 

23 ‘‘(A) IN GENERAL.—For purposes of para24 graph (1), the advance refund amount is the 

25 amount that would have been allowed as a credit 
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† HR 1319 EAS 

1 under this section for such taxable year if this 

2 section (other than subsection (f) and this sub3 section) had applied to such taxable year. 

4 ‘‘(B) TREATMENT OF DECEASED INDIVID5 UALS.—For purposes of determining the advance 

6 refund amount with respect to such taxable 

7 year— 

8 ‘‘(i) any individual who was deceased 

9 before January 1, 2021, shall be treated for 

10 purposes of applying subsection (e)(2) in 

11 the same manner as if the valid identifica12 tion number of such person was not in13 cluded on the return of tax for such taxable 

14 year (except that subparagraph (E) thereof 

15 shall not apply), 

16 ‘‘(ii) notwithstanding clause (i), in the 

17 case of a joint return with respect to which 

18 only 1 spouse is deceased before January 1, 

19 2021, such deceased spouse was a member of 

20 the Armed Forces of the United States at 

21 any time during the taxable year, and the 

22 valid identification number of such deceased 

23 spouse is included on the return of tax for 

24 the taxable year, the valid identification 

25 number of 1 (and only 1) spouse shall be 
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† HR 1319 EAS 

1 treated as included on the return of tax for 

2 the taxable year for purposes of applying 

3 subsection (e)(2)(B) with respect to such 

4 joint return, and 

5 ‘‘(iii) no amount shall be determined 

6 under subsection (e)(2) with respect to any 

7 dependent of the taxpayer if the taxpayer 

8 (both spouses in the case of a joint return) 

9 was deceased before January 1, 2021. 

10 ‘‘(3) TIMING AND MANNER OF PAYMENTS.—The 

11 Secretary shall, subject to the provisions of this title 

12 and consistent with rules similar to the rules of sub13 paragraphs (B) and (C) of section 6428A(f)(3), re14 fund or credit any overpayment attributable to this 

15 subsection as rapidly as possible, consistent with a 

16 rapid effort to make payments attributable to such 

17 overpayments electronically if appropriate. No refund 

18 or credit shall be made or allowed under this sub19 section after December 31, 2021. 

20 ‘‘(4) NO INTEREST.—No interest shall be allowed 

21 on any overpayment attributable to this subsection. 

22 ‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE

23 FILED A RETURN OF TAX FOR 2020.— 

24 ‘‘(A) APPLICATION TO 2020 RETURNS FILED

25 AT TIME OF INITIAL DETERMINATION.—If, at the 
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† HR 1319 EAS 

1 time of any determination made pursuant to 

2 paragraph (3), the individual referred to in 

3 paragraph (1) has filed a return of tax for the 

4 individual’s first taxable year beginning in 

5 2020, paragraph (1) shall be applied with re6 spect to such individual by substituting ‘2020’ 

7 for ‘2019’. 

8 ‘‘(B) ADDITIONAL PAYMENT.— 

9 ‘‘(i) IN GENERAL.—In the case of any 

10 individual who files, before the additional 

11 payment determination date, a return of 

12 tax for such individual’s first taxable year 

13 beginning in 2020, the Secretary shall make 

14 a payment (in addition to any payment 

15 made under paragraph (1)) to such indi16 vidual equal to the excess (if any) of— 

17 ‘‘(I) the amount which would be 

18 determined under paragraph (1) (after 

19 the application of subparagraph (A)) 

20 by applying paragraph (1) as of the 

21 additional payment determination 

22 date, over 

23 ‘‘(II) the amount of any payment 

24 made with respect to such individual 

25 under paragraph (1). 
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† HR 1319 EAS 

1 ‘‘(ii) ADDITIONAL PAYMENT DETER2 MINATION DATE.—The term ‘additional 

3 payment determination date’ means the 

4 earlier of— 

5 ‘‘(I) the date which is 90 days 

6 after the 2020 calendar year filing 

7 deadline, or 

8 ‘‘(II) September 1, 2021. 

9 ‘‘(iii) 2020 CALENDAR YEAR FILING

10 DEADLINE.—The term ‘2020 calendar year 

11 filing deadline’ means the date specified in 

12 section 6072(a) with respect to returns for 

13 calendar year 2020. Such date shall be de14 termined after taking into account any pe15 riod disregarded under section 7508A if 

16 such disregard applies to substantially all 

17 returns for calendar year 2020 to which sec18 tion 6072(a) applies. 

19 ‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS

20 WHO HAVE NOT FILED A RETURN OF TAX FOR 2019 OR

21 2020 AT TIME OF DETERMINATION.—In the case of any 

22 individual who, at the time of any determination 

23 made pursuant to paragraph (3), has filed a tax re24 turn for neither the year described in paragraph (1) 

25 nor for the year described in paragraph (5)(A), the 
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† HR 1319 EAS 

1 Secretary shall, consistent with rules similar to the 

2 rules of section 6428A(f)(5)(H)(i), apply paragraph 

3 (1) on the basis of information available to the Sec4 retary and shall, on the basis of such information, de5 termine the advance refund amount with respect to 

6 such individual without regard to subsection (d) un7 less the Secretary has reason to know that such 

8 amount would otherwise be reduced by reason of such 

9 subsection. 

10 ‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL11 ING RETURN.—Solely for purposes of this subsection, 

12 a return of tax shall not be treated as filed until such 

13 return has been processed by the Internal Revenue 

14 Service. 

15 ‘‘(8) RESTRICTION ON USE OF CERTAIN PRE16 VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 

17 made by the Secretary to individuals under this sec18 tion shall not be in the form of an increase in the bal19 ance of any previously issued prepaid debit card if, 

20 as of the time of the issuance of such card, such card 

21 was issued solely for purposes of making payments 

22 under section 6428 or 6428A. 

23 ‘‘(h) REGULATIONS.—The Secretary shall prescribe 

24 such regulations or other guidance as may be necessary or 
353 

† HR 1319 EAS 

1 appropriate to carry out the purposes of this section, in2 cluding— 

3 ‘‘(1) regulations or other guidance providing tax4 payers the opportunity to provide the Secretary infor5 mation sufficient to allow the Secretary to make pay6 ments to such taxpayers under subsection (g) (includ7 ing the determination of the amount of such pay8 ment) if such information is not otherwise available 

9 to the Secretary, and 

10 ‘‘(2) regulations or other guidance to ensure to 

11 the maximum extent administratively practicable 

12 that, in determining the amount of any credit under 

13 subsection (a) and any credit or refund under sub14 section (g), an individual is not taken into account 

15 more than once, including by different taxpayers and 

16 including by reason of a change in joint return status 

17 or dependent status between the taxable year for 

18 which an advance refund amount is determined and 

19 the taxable year for which a credit under subsection 

20 (a) is determined. 

21 ‘‘(i) OUTREACH.—The Secretary shall carry out a ro22 bust and comprehensive outreach program to ensure that 

23 all taxpayers described in subsection (h)(1) learn of their 

24 eligibility for the advance refunds and credits under sub25 section (g); are advised of the opportunity to receive such 
354 

† HR 1319 EAS 

1 advance refunds and credits as provided under subsection 

2 (h)(1); and are provided assistance in applying for such 

3 advance refunds and credits.’’. 

4 (b) TREATMENT OF CERTAIN POSSESSIONS.— 

5 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

6 CODE TAX SYSTEMS.—The Secretary of the Treasury 

7 shall pay to each possession of the United States 

8 which has a mirror code tax system amounts equal to 

9 the loss (if any) to that possession by reason of the 

10 amendments made by this section. Such amounts 

11 shall be determined by the Secretary of the Treasury 

12 based on information provided by the government of 

13 the respective possession. 

14 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

15 Secretary of the Treasury shall pay to each possession 

16 of the United States which does not have a mirror 

17 code tax system amounts estimated by the Secretary 

18 of the Treasury as being equal to the aggregate bene19 fits (if any) that would have been provided to resi20 dents of such possession by reason of the amendments 

21 made by this section if a mirror code tax system had 

22 been in effect in such possession. The preceding sen23 tence shall not apply unless the respective possession 

24 has a plan, which has been approved by the Secretary 
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† HR 1319 EAS 

1 of the Treasury, under which such possession will 

2 promptly distribute such payments to its residents. 

3 (3) INCLUSION OF ADMINISTRATIVE EXPENSES.— 

4 The Secretary of the Treasury shall pay to each pos5 session of the United States to which the Secretary 

6 makes a payment under paragraph (1) or (2) an 

7 amount equal to the lesser of— 

8 (A) the increase (if any) of the administra9 tive expenses of such possession— 

10 (i) in the case of a possession described 

11 in paragraph (1), by reason of the amend12 ments made by this section, and 

13 (ii) in the case of a possession de14 scribed in paragraph (2), by reason of car15 rying out the plan described in such para16 graph, or 

17 (B) $500,000 ($10,000,000 in the case of 

18 Puerto Rico). 

19 The amount described in subparagraph (A) shall be 

20 determined by the Secretary of the Treasury based on 

21 information provided by the government of the respec22 tive possession. 

23 (4) COORDINATION WITH CREDIT ALLOWED

24 AGAINST UNITED STATES INCOME TAXES.—No credit 

25 shall be allowed against United States income taxes 
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† HR 1319 EAS 

1 under section 6428B of the Internal Revenue Code of 

2 1986 (as added by this section), nor shall any credit 

3 or refund be made or allowed under subsection (g) of 

4 such section, to any person— 

5 (A) to whom a credit is allowed against 

6 taxes imposed by the possession by reason of the 

7 amendments made by this section, or 

8 (B) who is eligible for a payment under a 

9 plan described in paragraph (2). 

10 (5) MIRROR CODE TAX SYSTEM.—For purposes 

11 of this subsection, the term ‘‘mirror code tax system’’ 

12 means, with respect to any possession of the United 

13 States, the income tax system of such possession if the 

14 income tax liability of the residents of such possession 

15 under such system is determined by reference to the 

16 income tax laws of the United States as if such pos17 session were the United States. 

18 (6) TREATMENT OF PAYMENTS.—For purposes of 

19 section 1324 of title 31, United States Code, the pay20 ments under this subsection shall be treated in the 

21 same manner as a refund due from a credit provision 

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

23 (c) ADMINISTRATIVE PROVISIONS.— 

24 (1) DEFINITION OF DEFICIENCY.—Section 

25 6211(b)(4)(A) of the Internal Revenue Code of 1986 
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† HR 1319 EAS 

1 is amended by striking ‘‘6428, and 6428A’’ and in2 serting ‘‘6428, 6428A, and 6428B’’. 

3 (2) EXCEPTION FROM REDUCTION OR OFFSET.— 

4 Any refund payable by reason of section 6428B(g) of 

5 the Internal Revenue Code of 1986 (as added by this 

6 section), or any such refund payable by reason of sub7 section (b) of this section, shall not be— 

8 (A) subject to reduction or offset pursuant 

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

10 of the Internal Revenue Code of 1986 or any 

11 similar authority permitting offset, or 

12 (B) reduced or offset by other assessed Fed13 eral taxes that would otherwise be subject to levy 

14 or collection. 

15 (3) CONFORMING AMENDMENTS.— 

16 (A) Paragraph (2) of section 1324(b) of title 

17 31, United States Code, is amended by inserting 

18 ‘‘6428B,’’ after ‘‘6428A,’’. 

19 (B) The table of sections for subchapter B of 

20 chapter 65 of the Internal Revenue Code of 1986 

21 is amended by inserting after the item relating 

22 to section 6428A the following new item: 

‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’. 

23 (d) APPROPRIATIONS.—Immediately upon the enact24 ment of this Act, in addition to amounts otherwise avail-
358 

† HR 1319 EAS 

1 able, there are appropriated for fiscal year 2021, out of any 

2 money in the Treasury not otherwise appropriated: 

3 (1) $1,464,500,000 to remain available until 

4 September 30, 2023 for necessary expenses for the In5 ternal Revenue Service for the administration of the 

6 advance payments, the provision of taxpayer assist7 ance, and the furtherance of integrated, modernized, 

8 and secure Internal Revenue Service systems, of which 

9 up to $20,000,000 is available for premium pay for 

10 services related to the development of information 

11 technology as determined by the Commissioner of the 

12 Internal Revenue occurring between January 1, 2020 

13 and December 31, 2022, and all of which shall supple14 ment and not supplant any other appropriations that 

15 may be available for this purpose. 

16 (2) $7,000,000 to remain available until Sep17 tember 30, 2022, for necessary expenses for the Bu18 reau of the Fiscal Service to carry out this section 

19 (and the amendments made by this section), which 

20 shall supplement and not supplant any other appro21 priations that may be available for this purpose, and 

22 (3) $8,000,000 to remain available until Sep23 tember 30, 2023, for the Treasury Inspector General 

24 for Tax Administration for the purposes of overseeing 

25 activities related to the administration of this section 
359 

† HR 1319 EAS 

1 (and the amendments made by this section), which 

2 shall supplement and not supplant any other appro3 priations that may be available for this purpose. 

4 PART 2—CHILD TAX CREDIT 

5 SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021. 

6 (a) IN GENERAL.—Section 24 of the Internal Revenue 

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

8 new subsection: 

9 ‘‘(i) SPECIAL RULES FOR 2021.—In the case of any 

10 taxable year beginning after December 31, 2020, and before 

11 January 1, 2022— 

12 ‘‘(1) REFUNDABLE CREDIT.—If the taxpayer (in 

13 the case of a joint return, either spouse) has a prin14 cipal place of abode in the United States (determined 

15 as provided in section 32) for more than one-half of 

16 the taxable year or is a bona fide resident of Puerto 

17 Rico (within the meaning of section 937(a)) for such 

18 taxable year— 

19 ‘‘(A) subsection (d) shall not apply, and 

20 ‘‘(B) so much of the credit determined under 

21 subsection (a) (after application of subparagraph 

22 (A)) as does not exceed the amount of such credit 

23 which would be so determined without regard to 

24 subsection (h)(4) shall be allowed under subpart 

25 C (and not allowed under this subpart). 
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† HR 1319 EAS 

1 ‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT

2 AS QUALIFYING CHILDREN.—This section shall be ap3 plied— 

4 ‘‘(A) by substituting ‘age 18’ for ‘age 17’ in 

5 subsection (c)(1), and 

6 ‘‘(B) by substituting ‘described in subsection 

7 (c) (determined after the application of sub8 section (i)(2)(A))’ for ‘described in subsection (c)’ 

9 in subsection (h)(4)(A). 

10 ‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall 

11 not apply and subsection (a) shall be applied by sub12 stituting ‘$3,000 ($3,600 in the case of a qualifying 

13 child who has not attained age 6 as of the close of the 

14 calendar year in which the taxable year of the tax15 payer begins)’ for ‘$1,000’. 

16 ‘‘(4) REDUCTION OF INCREASED CREDIT AMOUNT

17 BASED ON MODIFIED ADJUSTED GROSS INCOME.— 

18 ‘‘(A) IN GENERAL.—The amount of the 

19 credit allowable under subsection (a) (determined 

20 without regard to subsection (b)) shall be reduced 

21 by $50 for each $1,000 (or fraction thereof) by 

22 which the taxpayer’s modified adjusted gross in23 come (as defined in subsection (b)) exceeds the 

24 applicable threshold amount. 
361 

† HR 1319 EAS 

1 ‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 

2 For purposes of this paragraph, the term ‘appli3 cable threshold amount’ means— 

4 ‘‘(i) $150,000, in the case of a joint re5 turn or surviving spouse (as defined in sec6 tion 2(a)) , 

7 ‘‘(ii) $112,500, in the case of a head of 

8 household (as defined in section 2(b)), and 

9 ‘‘(iii) $75,000, in any other case. 

10 ‘‘(C) LIMITATION ON REDUCTION.— 

11 ‘‘(i) IN GENERAL.—The amount of the 

12 reduction under subparagraph (A) shall not 

13 exceed the lesser of— 

14 ‘‘(I) the applicable credit increase 

15 amount, or 

16 ‘‘(II) 5 percent of the applicable 

17 phaseout threshold range. 

18 ‘‘(ii) APPLICABLE CREDIT INCREASE

19 AMOUNT.—For purposes of this subpara20 graph, the term ‘applicable credit increase 

21 amount’ means the excess (if any) of— 

22 ‘‘(I) the amount of the credit al23 lowable under this section for the tax24 able year determined without regard to 

25 this paragraph and subsection (b), over 
362 

† HR 1319 EAS 

1 ‘‘(II) the amount of such credit as 

2 so determined and without regard to 

3 paragraph (3). 

4 ‘‘(iii) APPLICABLE PHASEOUT

5 THRESHOLD RANGE.—For purposes of this 

6 subparagraph, the term ‘applicable phaseout 

7 threshold range’ means the excess of— 

8 ‘‘(I) the threshold amount appli9 cable to the taxpayer under subsection 

10 (b) (determined after the application of 

11 subsection (h)(3)), over 

12 ‘‘(II) the applicable threshold 

13 amount applicable to the taxpayer 

14 under this paragraph. 

15 ‘‘(D) COORDINATION WITH LIMITATION ON

16 OVERALL CREDIT.—Subsection (b) shall be ap17 plied by substituting ‘the credit allowable under 

18 subsection (a) (determined after the application 

19 of subsection (i)(4)(A)’ for ‘the credit allowable 

20 under subsection (a)’.’’. 

21 (b) ADVANCE PAYMENT OF CREDIT.— 

22 (1) IN GENERAL.—Chapter 77 of such Code is 

23 amended by inserting after section 7527 the following 

24 new section: 
363 

† HR 1319 EAS 

1 ‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 

2 ‘‘(a) IN GENERAL.—The Secretary shall establish a 

3 program for making periodic payments to taxpayers which, 

4 in the aggregate during any calendar year, equal the an5 nual advance amount determined with respect to such tax6 payer for such calendar year. Except as provided in sub7 section (b)(3)(B), the periodic payments made to any tax8 payer for any calendar year shall be in equal amounts. 

9 ‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of this 

10 section— 

11 ‘‘(1) IN GENERAL.—Except as otherwise provided 

12 in this subsection, the term ‘annual advance amount’ 

13 means, with respect to any taxpayer for any calendar 

14 year, the amount (if any) which is estimated by the 

15 Secretary as being equal to 50 percent of the amount 

16 which would be treated as allowed under subpart C 

17 of part IV of subchapter A of chapter 1 by reason of 

18 section 24(i)(1) for the taxpayer’s taxable year begin19 ning in such calendar year if— 

20 ‘‘(A) the status of the taxpayer as a tax21 payer described in section 24(i)(1) is determined 

22 with respect to the reference taxable year, 

23 ‘‘(B) the taxpayer’s modified adjusted gross 

24 income for such taxable year is equal to the tax25 payer’s modified adjusted gross income for the 

26 reference taxable year, 
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† HR 1319 EAS 

1 ‘‘(C) the only children of such taxpayer for 

2 such taxable year are qualifying children prop3 erly claimed on the taxpayer’s return of tax for 

4 the reference taxable year, and 

5 ‘‘(D) the ages of such children (and the sta6 tus of such children as qualifying children) are 

7 determined for such taxable year by taking into 

8 account the passage of time since the reference 

9 taxable year. 

10 ‘‘(2) REFERENCE TAXABLE YEAR.—Except as 

11 provided in paragraph (3)(A), the term ‘reference tax12 able year’ means, with respect to any taxpayer for 

13 any calendar year, the taxpayer’s taxable year begin14 ning in the preceding calendar year or, in the case 

15 of taxpayer who did not file a return of tax for such 

16 taxable year, the taxpayer’s taxable year beginning in 

17 the second preceding calendar year. 

18 ‘‘(3) MODIFICATIONS DURING CALENDAR YEAR.— 

19 ‘‘(A) IN GENERAL.—The Secretary may 

20 modify, during any calendar year, the annual 

21 advance amount with respect to any taxpayer 

22 for such calendar year to take into account— 

23 ‘‘(i) a return of tax filed by such tax24 payer during such calendar year (and the 

25 taxable year to which such return relates 
365 

† HR 1319 EAS 

1 may be taken into account as the reference 

2 taxable year), and 

3 ‘‘(ii) any other information provided 

4 by the taxpayer to the Secretary which al5 lows the Secretary to determine payments 

6 under subsection (a) which, in the aggregate 

7 during any taxable year of the taxpayer, 

8 more closely total the Secretary’s estimate of 

9 the amount treated as allowed under sub10 part C of part IV of subchapter A of chapter 

11 1 by reason of section 24(i)(1) for such tax12 able year of such taxpayer. 

13 ‘‘(B) ADJUSTMENT TO REFLECT EXCESS OR

14 DEFICIT IN PRIOR PAYMENTS.—In the case of 

15 any modification of the annual advance amount 

16 under subparagraph (A), the Secretary may ad17 just the amount of any periodic payment made 

18 after the date of such modification to properly 

19 take into account the amount by which any peri20 odic payment made before such date was greater 

21 than or less than the amount that such payment 

22 would have been on the basis of the annual ad23 vance amount as so modified. 

24 ‘‘(4) DETERMINATION OF STATUS.—If informa25 tion contained in the taxpayer’s return of tax for the 
366 

† HR 1319 EAS 

1 reference taxable year does not establish the status of 

2 the taxpayer as being described in section 24(i)(1), 

3 the Secretary shall, for purposes of paragraph (1)(A), 

4 determine such status based on information known to 

5 the Secretary. 

6 ‘‘(5) TREATMENT OF CERTAIN DEATHS.—A child 

7 shall not be taken into account in determining the an8 nual advance amount under paragraph (1) if the 

9 death of such child is known to the Secretary as of 

10 the beginning of the calendar year for which the esti11 mate under such paragraph is made. 

12 ‘‘(c) ON-LINE INFORMATION PORTAL.—The Secretary 

13 shall establish an on-line portal which allows taxpayers 

14 to— 

15 ‘‘(1) elect not to receive payments under this sec16 tion, and 

17 ‘‘(2) provide information to the Secretary which 

18 would be relevant to a modification under subsection 

19 (b)(3)(B) of the annual advance amount, including 

20 information regarding— 

21 ‘‘(A) a change in the number of the tax22 payer’s qualifying children, including by reason 

23 of the birth of a child, 

24 ‘‘(B) a change in the taxpayer’s marital 

25 status, 
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† HR 1319 EAS 

1 ‘‘(C) a significant change in the taxpayer’s 

2 income, and 

3 ‘‘(D) any other factor which the Secretary 

4 may provide. 

5 ‘‘(d) NOTICE OF PAYMENTS.—Not later than January 

6 31 of the calendar year following any calendar year during 

7 which the Secretary makes one or more payments to any 

8 taxpayer under this section, the Secretary shall provide 

9 such taxpayer with a written notice which includes the tax10 payer’s taxpayer identity (as defined in section 6103(b)(6)), 

11 the aggregate amount of such payments made to such tax12 payer during such calendar year, and such other informa13 tion as the Secretary determines appropriate. 

14 ‘‘(e) ADMINISTRATIVE PROVISIONS.— 

15 ‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAY16 MENT REQUIREMENT.—The payments made by the 

17 Secretary under subsection (a) shall be made by elec18 tronic funds transfer to the same extent and in the 

19 same manner as if such payments were Federal pay20 ments not made under this title. 

21 ‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 

22 similar to the rules of subparagraphs (B) and (C) of 

23 section 6428A(f)(3) shall apply for purposes of this 

24 section. 
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1 ‘‘(3) EXCEPTION FROM REDUCTION OR OFF2 SET.—Any payment made to any individual under 

3 this section shall not be— 

4 ‘‘(A) subject to reduction or offset pursuant 

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

6 or any similar authority permitting offset, or 

7 ‘‘(B) reduced or offset by other assessed Fed8 eral taxes that would otherwise be subject to levy 

9 or collection. 

10 ‘‘(4) APPLICATION OF ADVANCE PAYMENTS IN

11 THE POSSESSIONS OF THE UNITED STATES.— 

12 ‘‘(A) IN GENERAL.—The advance payment 

13 amount determined under this section shall be 

14 determined— 

15 ‘‘(i) by applying section 24(i)(1) with16 out regard to the phrase ‘or is a bona fide 

17 resident of Puerto Rico (within the meaning 

18 of section 937(a))’, and 

19 ‘‘(ii) without regard to section 

20 24(k)(3)(C)(ii)(I). 

21 ‘‘(B) MIRROR CODE POSSESSIONS.—In the 

22 case of any possession of the United States with 

23 a mirror code tax system (as defined in section 

24 24(k)), this section shall not be treated as part 

25 of the income tax laws of the United States for 
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1 purposes of determining the income tax law of 

2 such possession unless such possession elects to 

3 have this section be so treated. 

4 ‘‘(C) ADMINISTRATIVE EXPENSES OF AD5 VANCE PAYMENTS.— 

6 ‘‘(i) MIRROR CODE POSSESSIONS.—In 

7 the case of any possession described in sub8 paragraph (B) which makes the election de9 scribed in such subparagraph, the amount 

10 otherwise paid by the Secretary to such pos11 session under section 24(k)(1)(A) with re12 spect to taxable years beginning in 2021 

13 shall be increased by $300,000 if such pos14 session has a plan, which has been approved 

15 by the Secretary, for making advance pay16 ments consistent with such election. 

17 ‘‘(ii) AMERICAN SAMOA.—The amount 

18 otherwise paid by the Secretary to Amer19 ican Samoa under subparagraph (A) of sec20 tion 24(k)(3) with respect to taxable years 

21 beginning in 2021 shall be increased by 

22 $300,000 if the plan described in subpara23 graph (B) of such section includes a pro24 gram, which has been approved by the Sec-
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† HR 1319 EAS 

1 retary, for making advance payments under 

2 rules similar to the rules of this section. 

3 ‘‘(iii) TIMING OF PAYMENT.—The Sec4 retary may pay, upon the request of the 

5 possession of the United States to which the 

6 payment is to be made, the amount of the 

7 increase determined under clause (i) or (ii) 

8 immediately upon approval of the plan re9 ferred to in such clause, respectively. 

10 ‘‘(f) APPLICATION.—No payments shall be made under 

11 the program established under subsection (a) with respect 

12 to— 

13 ‘‘(1) any period before July 1, 2021, or 

14 ‘‘(2) any period after December 31, 2021. 

15 ‘‘(g) REGULATIONS.—The Secretary shall issue such 

16 regulations or other guidance as the Secretary determines 

17 necessary or appropriate to carry out the purposes of this 

18 section and subsections (i)(1) and (j) of section 24, includ19 ing regulations or other guidance which provides for the 

20 application of such provisions where the filing status of the 

21 taxpayer for a taxable year is different from the status used 

22 for determining the annual advance amount.’’. 

23 (2) RECONCILIATION OF CREDIT AND ADVANCE

24 CREDIT.—Section 24 of such Code, as amended by the 
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† HR 1319 EAS 

1 preceding provision of this Act, is amended by adding 

2 at the end the following new subsection: 

3 ‘‘(j) RECONCILIATION OF CREDIT AND ADVANCE CRED4 IT.— 

5 ‘‘(1) IN GENERAL.—The amount of the credit al6 lowed under this section to any taxpayer for any tax7 able year shall be reduced (but not below zero) by the 

8 aggregate amount of payments made under section 

9 7527A to such taxpayer during such taxable year. 

10 Any failure to so reduce the credit shall be treated as 

11 arising out of a mathematical or clerical error and 

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

13 ‘‘(2) EXCESS ADVANCE PAYMENTS.— 

14 ‘‘(A) IN GENERAL.—If the aggregate amount 

15 of payments under section 7527A to the taxpayer 

16 during the taxable year exceeds the amount of 

17 the credit allowed under this section to such tax18 payer for such taxable year (determined without 

19 regard to paragraph (1)), the tax imposed by 

20 this chapter for such taxable year shall be in21 creased by the amount of such excess. Any failure 

22 to so increase the tax shall be treated as arising 

23 out of a mathematical or clerical error and as24 sessed according to section 6213(b)(1). 
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1 ‘‘(B) SAFE HARBOR BASED ON MODIFIED

2 ADJUSTED GROSS INCOME.— 

3 ‘‘(i) IN GENERAL.—In the case of a 

4 taxpayer whose modified adjusted gross in5 come (as defined in subsection (b)) for the 

6 taxable year does not exceed 200 percent of 

7 the applicable income threshold, the amount 

8 of the increase determined under subpara9 graph (A) with respect to such taxpayer for 

10 such taxable year shall be reduced (but not 

11 below zero) by the safe harbor amount. 

12 ‘‘(ii) PHASE OUT OF SAFE HARBOR

13 AMOUNT.—In the case of a taxpayer whose 

14 modified adjusted gross income (as defined 

15 in subsection (b)) for the taxable year ex16 ceeds the applicable income threshold, the 

17 safe harbor amount otherwise in effect 

18 under clause (i) shall be reduced by the 

19 amount which bears the same ratio to such 

20 amount as such excess bears to the applica21 ble income threshold. 

22 ‘‘(iii) APPLICABLE INCOME THRESH23 OLD.—For purposes of this subparagraph, 

24 the term ‘applicable income threshold’ 

25 means— 
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1 ‘‘(I) $60,000 in the case of a joint 

2 return or surviving spouse (as defined 

3 in section 2(a)), 

4 ‘‘(II) $50,000 in the case of a 

5 head of household, and 

6 ‘‘(III) $40,000 in any other case. 

7 ‘‘(iv) SAFE HARBOR AMOUNT.—For 

8 purposes of this subparagraph, the term 

9 ‘safe harbor amount’ means, with respect to 

10 any taxable year, the product of— 

11 ‘‘(I) $2,000, multiplied by 

12 ‘‘(II) the excess (if any) of the 

13 number of qualified children taken into 

14 account in determining the annual ad15 vance amount with respect to the tax16 payer under section 7527A with re17 spect to months beginning in such tax18 able year, over the number of qualified 

19 children taken into account in deter20 mining the credit allowed under this 

21 section for such taxable year.’’. 

22 (3) COORDINATION WITH WAGE WITHHOLDING.— 

23 Section 3402(f)(1)(C) of such Code is amended by 

24 striking ‘‘section 24(a)’’ and inserting ‘‘section 24 
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† HR 1319 EAS 

1 (determined after application of subsection (j) there2 of)’’. 

3 (4) CONFORMING AMENDMENTS.— 

4 (A) Section 26(b)(2) of such Code is amend5 ed by striking ‘‘and’’ at the end of subparagraph 

6 (X), by striking the period at the end of subpara7 graph (Y) and inserting ‘‘, and’’, and by adding 

8 at the end the following new subparagraph: 

9 ‘‘(Z) section 24(j)(2) (relating to excess ad10 vance payments).’’. 

11 (B) Section 6211(b)(4)(A) of such Code, as 

12 amended by the preceding provisions of this sub13 title, is amended— 

14 (i) by striking ‘‘24(d)’’ and inserting 

15 ‘‘24 by reason of subsections (d) and (i)(1) 

16 thereof’’, and 

17 (ii) by striking ‘‘and 6428B’’ and in18 serting ‘‘6428B, and 7527A’’. 

19 (C) Paragraph (2) of section 1324(b) of title 

20 31, United States Code, is amended— 

21 (i) by inserting ‘‘24,’’ before ‘‘25A’’, 

22 and 

23 (ii) by striking ‘‘ or 6431’’ and insert24 ing ‘‘6431, or 7527A’’. 
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1 (D) The table of sections for chapter 77 of 

2 the Internal Revenue Code of 1986 is amended 

3 by inserting after the item relating to section 

4 7527 the following new item: 

‘‘Sec. 7527A. Advance payment of child tax credit.’’. 

5 (5) APPROPRIATIONS TO CARRY OUT ADVANCE

6 PAYMENTS.—Immediately upon the enactment of this 

7 Act, in addition to amounts otherwise available, there 

8 are appropriated for fiscal year 2021, out of any 

9 money in the Treasury not otherwise appropriated: 

10 (A) $397,200,000 to remain available until 

11 September 30, 2022, for necessary expenses for 

12 the Internal Revenue Service to carry out this 

13 section (and the amendments made by this sec14 tion), which shall supplement and not supplant 

15 any other appropriations that may be available 

16 for this purpose, and 

17 (B) $16,200,000 to remain available until 

18 September 30, 2022, for necessary expenses for 

19 the Bureau of the Fiscal Service to carry out this 

20 section (and the amendments made by this sec21 tion), which shall supplement and not supplant 

22 any other appropriations that may be available 

23 for this purpose. 

24 (c) EFFECTIVE DATE.— 
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1 (1) IN GENERAL.—The amendments made by 

2 this section shall apply to taxable years beginning 

3 after December 31, 2020. 

4 (2) ESTABLISHMENT OF ADVANCE PAYMENT PRO5 GRAM.—The Secretary of the Treasury (or the Sec6 retary’s designee) shall establish the program de7 scribed in section 7527A of the Internal Revenue Code 

8 of 1986 as soon as practicable after the date of the en9 actment of this Act, except that the Secretary shall en10 sure that the timing of the establishment of such pro11 gram does not interfere with carrying out section 

12 6428B(g) as rapidly as possible. 

13 SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSES14 SIONS. 

15 (a) IN GENERAL.—Section 24 of the Internal Revenue 

16 Code of 1986, as amended by the preceding provisions of 

17 this Act, is amended by adding at the end the following 

18 new subsection: 

19 ‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.— 

20 ‘‘(1) MIRROR CODE POSSESSIONS.— 

21 ‘‘(A) IN GENERAL.—The Secretary shall pay 

22 to each possession of the United States with a 

23 mirror code tax system amounts equal to the loss 

24 (if any) to that possession by reason of the appli25 cation of this section (determined without regard 
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† HR 1319 EAS 

1 to this subsection) with respect to taxable years 

2 beginning after 2020. Such amounts shall be de3 termined by the Secretary based on information 

4 provided by the government of the respective pos5 session. 

6 ‘‘(B) COORDINATION WITH CREDIT AL7 LOWED AGAINST UNITED STATES INCOME

8 TAXES.—No credit shall be allowed under this 

9 section for any taxable year to any individual to 

10 whom a credit is allowable against taxes im11 posed by a possession of the United States with 

12 a mirror code tax system by reason of the appli13 cation of this section in such possession for such 

14 taxable year. 

15 ‘‘(C) MIRROR CODE TAX SYSTEM.—For pur16 poses of this paragraph, the term ‘mirror code 

17 tax system’ means, with respect to any posses18 sion of the United States, the income tax system 

19 of such possession if the income tax liability of 

20 the residents of such possession under such sys21 tem is determined by reference to the income tax 

22 laws of the United States as if such possession 

23 were the United States. 

24 ‘‘(2) PUERTO RICO.— 
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1 ‘‘(A) APPLICATION TO TAXABLE YEARS IN

2 2021.— 

3 ‘‘(i) For application of refundable 

4 credit to residents of Puerto Rico, see sub5 section (i)(1). 

6 ‘‘(ii) For nonapplication of advance 

7 payment to residents of Puerto Rico, see sec8 tion 7527A(e)(4)(A). 

9 ‘‘(B) APPLICATION TO TAXABLE YEARS

10 AFTER 2021.—In the case of any bona fide resi11 dent of Puerto Rico (within the meaning of sec12 tion 937(a)) for any taxable year beginning after 

13 December 31, 2021— 

14 ‘‘(i) the credit determined under this 

15 section shall be allowable to such resident, 

16 and 

17 ‘‘(ii) subsection (d)(1)(B)(ii) shall be 

18 applied without regard to the phrase ‘in the 

19 case of a taxpayer with 3 or more quali20 fying children’. 

21 ‘‘(3) AMERICAN SAMOA.— 

22 ‘‘(A) IN GENERAL.—The Secretary shall pay 

23 to American Samoa amounts estimated by the 

24 Secretary as being equal to the aggregate benefits 

25 that would have been provided to residents of 
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† HR 1319 EAS 

1 American Samoa by reason of the application of 

2 this section for taxable years beginning after 

3 2020 if the provisions of this section had been in 

4 effect in American Samoa (applied as if Amer5 ican Samoa were the United States and without 

6 regard to the application of this section to bona 

7 fide residents of Puerto Rico under subsection 

8 (i)(1)). 

9 ‘‘(B) DISTRIBUTION REQUIREMENT.—Sub10 paragraph (A) shall not apply unless American 

11 Samoa has a plan, which has been approved by 

12 the Secretary, under which American Samoa 

13 will promptly distribute such payments to its 

14 residents. 

15 ‘‘(C) COORDINATION WITH CREDIT AL16 LOWED AGAINST UNITED STATES INCOME

17 TAXES.— 

18 ‘‘(i) IN GENERAL.—In the case of a 

19 taxable year with respect to which a plan is 

20 approved under subparagraph (B), this sec21 tion (other than this subsection) shall not 

22 apply to any individual eligible for a dis23 tribution under such plan. 

24 ‘‘(ii) APPLICATION OF SECTION IN

25 EVENT OF ABSENCE OF APPROVED PLAN.— 
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† HR 1319 EAS 

1 In the case of a taxable year with respect to 

2 which a plan is not approved under sub3 paragraph (B)— 

4 ‘‘(I) if such taxable year begins in 

5 2021, subsection (i)(1) shall be applied 

6 by substituting ‘bona fide resident of 

7 Puerto Rico or American Samoa’ for 

8 ‘bona fide resident of Puerto Rico’, and 

9 ‘‘(II) if such taxable year begins 

10 after December 31, 2021, rules similar 

11 to the rules of paragraph (2)(B) shall 

12 apply with respect to bona fide resi13 dents of American Samoa (within the 

14 meaning of section 937(a)). 

15 ‘‘(4) TREATMENT OF PAYMENTS.—For purposes 

16 of section 1324 of title 31, United States Code, the 

17 payments under this subsection shall be treated in the 

18 same manner as a refund due from a credit provision 

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

20 (b) EFFECTIVE DATE.—The amendments made by this 

21 section shall apply to taxable years beginning after Decem22 ber 31, 2020. 
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1 PART 3—EARNED INCOME TAX CREDIT 

2 SEC. 9621. STRENGTHENING THE EARNED INCOME TAX 

3 CREDIT FOR INDIVIDUALS WITH NO QUALI4 FYING CHILDREN. 

5 (a) SPECIAL RULES FOR 2021.—Section 32 of the In6 ternal Revenue Code of 1986 is amended by adding at the 

7 end the following new subsection: 

8 ‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT

9 QUALIFYING CHILDREN.—In the case of any taxable year 

10 beginning after December 31, 2020, and before January 1, 

11 2022— 

12 ‘‘(1) DECREASE IN MINIMUM AGE FOR CREDIT.— 

13 ‘‘(A) IN GENERAL.—Subsection 

14 (c)(1)(A)(ii)(II) shall be applied by substituting 

15 ‘the applicable minimum age’ for ‘age 25’. 

16 ‘‘(B) APPLICABLE MINIMUM AGE.—For pur17 poses of this paragraph, the term ‘applicable 

18 minimum age’ means— 

19 ‘‘(i) except as otherwise provided in 

20 this subparagraph, age 19, 

21 ‘‘(ii) in the case of a specified student 

22 (other than a qualified former foster youth 

23 or a qualified homeless youth), age 24, and 

24 ‘‘(iii) in the case of a qualified former 

25 foster youth or a qualified homeless youth, 

26 age 18. 
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1 ‘‘(C) SPECIFIED STUDENT.—For purposes of 

2 this paragraph, the term ‘specified student’ 

3 means, with respect to any taxable year, an in4 dividual who is an eligible student (as defined in 

5 section 25A(b)(3)) during at least 5 calendar 

6 months during the taxable year. 

7 ‘‘(D) QUALIFIED FORMER FOSTER

8 YOUTH.—For purposes of this paragraph, the 

9 term ‘qualified former foster youth’ means an in10 dividual who— 

11 ‘‘(i) on or after the date that such indi12 vidual attained age 14, was in foster care 

13 provided under the supervision or adminis14 tration of an entity administering (or eligi15 ble to administer) a plan under part B or 

16 part E of title IV of the Social Security Act 

17 (without regard to whether Federal assist18 ance was provided with respect to such 

19 child under such part E), and 

20 ‘‘(ii) provides (in such manner as the 

21 Secretary may provide) consent for entities 

22 which administer a plan under part B or 

23 part E of title IV of the Social Security Act 

24 to disclose to the Secretary information re-
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1 lated to the status of such individual as a 

2 qualified former foster youth. 

3 ‘‘(E) QUALIFIED HOMELESS YOUTH.—For 

4 purposes of this paragraph, the term ‘qualified 

5 homeless youth’ means, with respect to any tax6 able year, an individual who certifies, in a man7 ner as provided by the Secretary, that such indi8 vidual is either an unaccompanied youth who is 

9 a homeless child or youth, or is unaccompanied, 

10 at risk of homelessness, and self-supporting. 

11 ‘‘(2) ELIMINATION OF MAXIMUM AGE FOR CRED12 IT.—Subsection (c)(1)(A)(ii)(II) shall be applied 

13 without regard to the phrase ‘but not attained age 

14 65’. 

15 ‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER16 CENTAGES.—The table contained in subsection (b)(1) 

17 shall be applied by substituting ‘15.3’ for ‘7.65’ each 

18 place it appears therein. 

19 ‘‘(4) INCREASE IN EARNED INCOME AND PHASE20 OUT AMOUNTS.— 

21 ‘‘(A) IN GENERAL.—The table contained in 

22 subsection (b)(2)(A) shall be applied— 

23 ‘‘(i) by substituting ‘$9,820’ for 

24 ‘$4,220’, and 
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1 ‘‘(ii) by substituting ‘$11,610’ for 

2 ‘$5,280’. 

3 ‘‘(B) COORDINATION WITH INFLATION AD4 JUSTMENT.—Subsection (j) shall not apply to 

5 any dollar amount specified in this paragraph.’’. 

6 (b) INFORMATION RETURN MATCHING.—As soon as 

7 practicable, the Secretary of the Treasury (or the Sec8 retary’s delegate) shall develop and implement procedures 

9 to use information returns under section 6050S (relating 

10 to returns relating to higher education tuition and related 

11 expenses) to check the status of individuals as specified stu12 dents for purposes of section 32(n)(1)(B)(ii) of the Internal 

13 Revenue Code of 1986 (as added by this section). 

14 (c) EFFECTIVE DATE.—The amendment made by this 

15 section shall apply to taxable years beginning after Decem16 ber 31, 2020. 

17 SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED 

18 INCOME CREDIT IN CASE OF QUALIFYING 

19 CHILDREN WHO FAIL TO MEET CERTAIN 

20 IDENTIFICATION REQUIREMENTS. 

21 (a) IN GENERAL.—Section 32(c)(1) of the Internal 

22 Revenue Code of 1986 is amended by striking subparagraph 

23 (F). 
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1 (b) EFFECTIVE DATE.—The amendment made by this 

2 section shall apply to taxable years beginning after Decem3 ber 31, 2020. 

4 SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPA5 RATED SPOUSES. 

6 (a) IN GENERAL.—Section 32(d) of the Internal Rev7 enue Code of 1986 is amended— 

8 (1) by striking ‘‘MARRIED INDIVIDUALS.—In the 

9 case of’’ and inserting the following: ‘‘MARRIED INDI10 VIDUALS.— 

11 ‘‘(1) IN GENERAL.—In the case of’’, and 

12 (2) by adding at the end the following new para13 graph: 

14 ‘‘(2) DETERMINATION OF MARITAL STATUS.—For 

15 purposes of this section— 

16 ‘‘(A) IN GENERAL.—Except as provided in 

17 subparagraph (B), marital status shall be deter18 mined under section 7703(a). 

19 ‘‘(B) SPECIAL RULE FOR SEPARATED

20 SPOUSE.—An individual shall not be treated as 

21 married if such individual— 

22 ‘‘(i) is married (as determined under 

23 section 7703(a)) and does not file a joint re24 turn for the taxable year, 
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† HR 1319 EAS 

1 ‘‘(ii) resides with a qualifying child of 

2 the individual for more than one-half of 

3 such taxable year, and 

4 ‘‘(iii)(I) during the last 6 months of 

5 such taxable year, does not have the same 

6 principal place of abode as the individual’s 

7 spouse, or 

8 ‘‘(II) has a decree, instrument, or 

9 agreement (other than a decree of divorce) 

10 described in section 121(d)(3)(C) with re11 spect to the individual’s spouse and is not 

12 a member of the same household with the 

13 individual’s spouse by the end of the taxable 

14 year.’’. 

15 (b) CONFORMING AMENDMENTS.— 

16 (1) Section 32(c)(1)(A) of such Code is amended 

17 by striking the last sentence. 

18 (2) Section 32(c)(1)(E)(ii) of such Code is 

19 amended by striking ‘‘(within the meaning of section 

20 7703)’’. 

21 (3) Section 32(d)(1) of such Code, as amended by 

22 subsection (a), is amended by striking ‘‘(within the 

23 meaning of section 7703)’’. 
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1 (c) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to taxable years beginning after Decem3 ber 31, 2020. 

4 SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT 

5 INCOME TEST. 

6 (a) IN GENERAL.—Section 32(i) of the Internal Rev7 enue Code of 1986 is amended by striking ‘‘$2,200’’ and 

8 inserting ‘‘$10,000’’. 

9 (b) INFLATION ADJUSTMENT.—Section 32(j)(1) of such 

10 Code is amended— 

11 (1) in the matter preceding subparagraph (A), 

12 by inserting ‘‘(2021 in the case of the dollar amount 

13 in subsection (i)(1))’’ after ‘‘2015’’, 

14 (2) in subparagraph (B)(i)— 

15 (A) by striking ‘‘subsections (b)(2)(A) and 

16 (i)(1)’’ and inserting ‘‘subsection (b)(2)(A)’’, and 

17 (B) by striking ‘‘and’’ at the end, 

18 (3) by striking the period at the end of subpara19 graph (B)(ii) and inserting ‘‘, and’’, and 

20 (4) by inserting after subparagraph (B)(ii) the 

21 following new clause: 

22 ‘‘(iii) in the case of the $10,000 

23 amount in subsection (i)(1), ‘calendar year 

24 2020’ for ‘calendar year 2016’.’’. 
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† HR 1319 EAS 

1 (c) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to taxable years beginning after Decem3 ber 31, 2020. 

4 SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT 

5 IN POSSESSIONS OF THE UNITED STATES. 

6 (a) IN GENERAL.—Chapter 77 of the Internal Revenue 

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

8 new section: 

9 ‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT 

10 TO POSSESSIONS OF THE UNITED STATES. 

11 ‘‘(a) PUERTO RICO.— 

12 ‘‘(1) IN GENERAL.—With respect to calendar 

13 year 2021 and each calendar year thereafter, the Sec14 retary shall, except as otherwise provided in this sub15 section, make payments to Puerto Rico equal to— 

16 ‘‘(A) the specified matching amount for 

17 such calendar year, plus 

18 ‘‘(B) in the case of calendar years 2021 

19 through 2025, the lesser of— 

20 ‘‘(i) the expenditures made by Puerto 

21 Rico during such calendar year for edu22 cation efforts with respect to individual tax23 payers and tax return preparers relating to 

24 the earned income tax credit, or 

25 ‘‘(ii) $1,000,000. 
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† HR 1319 EAS 

1 ‘‘(2) REQUIREMENT TO REFORM EARNED INCOME

2 TAX CREDIT.—The Secretary shall not make any pay3 ments under paragraph (1) with respect to any cal4 endar year unless Puerto Rico has in effect an earned 

5 income tax credit for taxable years beginning in or 

6 with such calendar year which (relative to the earned 

7 income tax credit which was in effect for taxable 

8 years beginning in or with calendar year 2019) in9 creases the percentage of earned income which is al10 lowed as a credit for each group of individuals with 

11 respect to which such percentage is separately stated 

12 or determined in a manner designed to substantially 

13 increase workforce participation. 

14 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur15 poses of this subsection— 

16 ‘‘(A) IN GENERAL.—The term ‘specified 

17 matching amount’ means, with respect to any 

18 calendar year, the lesser of— 

19 ‘‘(i) the excess (if any) of— 

20 ‘‘(I) the cost to Puerto Rico of the 

21 earned income tax credit for taxable 

22 years beginning in or with such cal23 endar year, over 

24 ‘‘(II) the base amount for such 

25 calendar year, or 
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† HR 1319 EAS 

1 ‘‘(ii) the product of 3, multiplied by 

2 the base amount for such calendar year. 

3 ‘‘(B) BASE AMOUNT.— 

4 ‘‘(i) BASE AMOUNT FOR 2021.—In the 

5 case of calendar year 2021, the term ‘base 

6 amount’ means the greater of— 

7 ‘‘(I) the cost to Puerto Rico of the 

8 earned income tax credit for taxable 

9 years beginning in or with calendar 

10 year 2019 (rounded to the nearest mul11 tiple of $1,000,000), or 

12 ‘‘(II) $200,000,000. 

13 ‘‘(ii) INFLATION ADJUSTMENT.—In the 

14 case of any calendar year after 2021, the 

15 term ‘base amount’ means the dollar 

16 amount determined under clause (i) in17 creased by an amount equal to— 

18 ‘‘(I) such dollar amount, multi19 plied by— 

20 ‘‘(II) the cost-of-living adjustment 

21 determined under section 1(f)(3) for 

22 such calendar year, determined by sub23 stituting ‘calendar year 2020’ for ‘cal24 endar year 2016’ in subparagraph 

25 (A)(ii) thereof. 
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† HR 1319 EAS 

1 Any amount determined under this clause 

2 shall be rounded to the nearest multiple of 

3 $1,000,000. 

4 ‘‘(4) RULES RELATED TO PAYMENTS.— 

5 ‘‘(A) TIMING OF PAYMENTS.—The Secretary 

6 shall make payments under paragraph (1) for 

7 any calendar year— 

8 ‘‘(i) after receipt of such information 

9 as the Secretary may require to determine 

10 such payments, and 

11 ‘‘(ii) except as provided in clause (i), 

12 within a reasonable period of time before 

13 the due date for individual income tax re14 turns (as determined under the laws of 

15 Puerto Rico) for taxable years which began 

16 on the first day of such calendar year. 

17 ‘‘(B) INFORMATION.—The Secretary may 

18 require the reporting of such information as the 

19 Secretary may require to carry out this sub20 section. 

21 ‘‘(C) DETERMINATION OF COST OF EARNED

22 INCOME TAX CREDIT.—For purposes of this sub23 section, the cost to Puerto Rico of the earned in24 come tax credit shall be determined by the Sec25 retary on the basis of the laws of Puerto Rico 
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† HR 1319 EAS 

1 and shall include reductions in revenues received 

2 by Puerto Rico by reason of such credit and re3 funds attributable to such credit, but shall not 

4 include any administrative costs with respect to 

5 such credit. 

6 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS7 TEMS.— 

8 ‘‘(1) IN GENERAL.—With respect to calendar 

9 year 2021 and each calendar year thereafter, the Sec10 retary shall, except as otherwise provided in this sub11 section, make payments to the Virgin Islands, Guam, 

12 and the Commonwealth of the Northern Mariana Is13 lands equal to— 

14 ‘‘(A) the cost to such possession of the 

15 earned income tax credit for taxable years begin16 ning in or with such calendar year, plus 

17 ‘‘(B) in the case of calendar years 2021 

18 through 2025, the lesser of— 

19 ‘‘(i) the expenditures made by such 

20 possession during such calendar year for 

21 education efforts with respect to individual 

22 taxpayers and tax return preparers relating 

23 to such earned income tax credit, or 

24 ‘‘(ii) $50,000. 
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1 ‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 

2 similar to the rules of subparagraphs (A), (B), and 

3 (C) of subsection (a)(4) shall apply for purposes of 

4 this subsection. 

5 ‘‘(c) AMERICAN SAMOA.— 

6 ‘‘(1) IN GENERAL.—With respect to calendar 

7 year 2021 and each calendar year thereafter, the Sec8 retary shall, except as otherwise provided in this sub9 section, make payments to American Samoa equal 

10 to— 

11 ‘‘(A) the lesser of— 

12 ‘‘(i) the cost to American Samoa of the 

13 earned income tax credit for taxable years 

14 beginning in or with such calendar year, or 

15 ‘‘(ii) $16,000,000, plus 

16 ‘‘(B) in the case of calendar years 2021 

17 through 2025, the lesser of— 

18 ‘‘(i) the expenditures made by Amer19 ican Samoa during such calendar year for 

20 education efforts with respect to individual 

21 taxpayers and tax return preparers relating 

22 to such earned income tax credit, or 

23 ‘‘(ii) $50,000. 

24 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN AN

25 EARNED INCOME TAX CREDIT.—The Secretary shall 
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1 not make any payments under paragraph (1) with 

2 respect to any calendar year unless American Samoa 

3 has in effect an earned income tax credit for taxable 

4 years beginning in or with such calendar year which 

5 allows a refundable tax credit to individuals on the 

6 basis of the taxpayer’s earned income which is de7 signed to substantially increase workforce participa8 tion. 

9 ‘‘(3) INFLATION ADJUSTMENT.—In the case of 

10 any calendar year after 2021, the $16,000,000 

11 amount in paragraph (1)(A)(ii) shall be increased by 

12 an amount equal to— 

13 ‘‘(A) such dollar amount, multiplied by— 

14 ‘‘(B) the cost-of-living adjustment deter15 mined under section 1(f)(3) for such calendar 

16 year, determined by substituting ‘calendar year 

17 2020’ for ‘calendar year 2016’ in subparagraph 

18 (A)(ii) thereof. 

19 Any increase determined under this clause shall be 

20 rounded to the nearest multiple of $100,000. 

21 ‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 

22 similar to the rules of subparagraphs (A), (B), and 

23 (C) of subsection (a)(4) shall apply for purposes of 

24 this subsection. 
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1 ‘‘(d) TREATMENT OF PAYMENTS.—For purposes of sec2 tion 1324 of title 31, United States Code, the payments 

3 under this section shall be treated in the same manner as 

4 a refund due from a credit provision referred to in sub5 section (b)(2) of such section.’’. 

6 (b) CLERICAL AMENDMENT.—The table of sections for 

7 chapter 77 of the Internal Revenue Code of 1986 is amended 

8 by adding at the end the following new item: 

‘‘Sec. 7530. Application of earned income tax credit to possessions of the United 

States.’’. 

9 SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING 

10 EARNED INCOME FOR PURPOSES OF EARNED 

11 INCOME TAX CREDIT. 

12 (a) IN GENERAL.—If the earned income of the tax13 payer for the taxpayer’s first taxable year beginning in 

14 2021 is less than the earned income of the taxpayer for the 

15 taxpayer’s first taxable year beginning in 2019, the credit 

16 allowed under section 32 of the Internal Revenue Code of 

17 1986 may, at the election of the taxpayer, be determined 

18 by substituting— 

19 (1) such earned income for the taxpayer’s first 

20 taxable year beginning in 2019, for 

21 (2) such earned income for the taxpayer’s first 

22 taxable year beginning in 2021. 

23 (b) EARNED INCOME.— 
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1 (1) IN GENERAL.—For purposes of this section, 

2 the term ‘‘earned income’’ has the meaning given such 

3 term under section 32(c) of the Internal Revenue Code 

4 of 1986. 

5 (2) APPLICATION TO JOINT RETURNS.—For pur6 poses of subsection (a), in the case of a joint return, 

7 the earned income of the taxpayer for the first taxable 

8 year beginning in 2019 shall be the sum of the earned 

9 income of each spouse for such taxable year. 

10 (c) SPECIAL RULES.— 

11 (1) ERRORS TREATED AS MATHEMATICAL ER12 RORS.—For purposes of section 6213 of the Internal 

13 Revenue Code of 1986, an incorrect use on a return 

14 of earned income pursuant to subsection (a) shall be 

15 treated as a mathematical or clerical error. 

16 (2) NO EFFECT ON DETERMINATION OF GROSS

17 INCOME, ETC.—Except as otherwise provided in this 

18 subsection, the Internal Revenue Code of 1986 shall be 

19 applied without regard to any substitution under sub20 section (a). 

21 (d) TREATMENT OF CERTAIN POSSESSIONS.— 

22 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

23 CODE TAX SYSTEMS.—The Secretary of the Treasury 

24 shall pay to each possession of the United States 

25 which has a mirror code tax system amounts equal to 
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1 the loss (if any) to that possession by reason of the 

2 application of the provisions of this section (other 

3 than this subsection) with respect to section 32 of the 

4 Internal Revenue Code of 1986. Such amounts shall 

5 be determined by the Secretary of the Treasury based 

6 on information provided by the government of the re7 spective possession. 

8 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

9 Secretary of the Treasury shall pay to each possession 

10 of the United States which does not have a mirror 

11 code tax system amounts estimated by the Secretary 

12 of the Treasury as being equal to the aggregate bene13 fits (if any) that would have been provided to resi14 dents of such possession by reason of the provisions of 

15 this section (other than this subsection) with respect 

16 to section 32 of the Internal Revenue Code of 1986 if 

17 a mirror code tax system had been in effect in such 

18 possession. The preceding sentence shall not apply un19 less the respective possession has a plan, which has 

20 been approved by the Secretary of the Treasury, 

21 under which such possession will promptly distribute 

22 such payments to its residents. 

23 (3) MIRROR CODE TAX SYSTEM.—For purposes 

24 of this section, the term ‘‘mirror code tax system’’ 

25 means, with respect to any possession of the United 
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1 States, the income tax system of such possession if the 

2 income tax liability of the residents of such possession 

3 under such system is determined by reference to the 

4 income tax laws of the United States as if such pos5 session were the United States. 

6 (4) TREATMENT OF PAYMENTS.—For purposes of 

7 section 1324 of title 31, United States Code, the pay8 ments under this section shall be treated in the same 

9 manner as a refund due from a credit provision re10 ferred to in subsection (b)(2) of such section. 

11 PART 4—DEPENDENT CARE ASSISTANCE 

12 SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD 

13 AND DEPENDENT CARE TAX CREDIT. 

14 (a) IN GENERAL.—Section 21 of the Internal Revenue 

15 Code of 1986 is amended by adding at the end the following 

16 new subsection: 

17 ‘‘(g) SPECIAL RULES FOR 2021.—In the case of any 

18 taxable year beginning after December 31, 2020, and before 

19 January 1, 2022— 

20 ‘‘(1) CREDIT MADE REFUNDABLE.—If the tax21 payer (in the case of a joint return, either spouse) has 

22 a principal place of abode in the United States (de23 termined as provided in section 32) for more than 

24 one-half of the taxable year, the credit allowed under 

25 subsection (a) shall be treated as a credit allowed 
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1 under subpart C (and not allowed under this sub2 part). 

3 ‘‘(2) INCREASE IN DOLLAR LIMIT ON AMOUNT

4 CREDITABLE.—Subsection (c) shall be applied— 

5 ‘‘(A) by substituting ‘$8,000’ for ‘$3,000’ in 

6 paragraph (1) thereof, and 

7 ‘‘(B) by substituting ‘$16,000’ for ‘$6,000’ 

8 in paragraph (2) thereof. 

9 ‘‘(3) INCREASE IN APPLICABLE PERCENTAGE.— 

10 Subsection (a)(2) shall be applied— 

11 ‘‘(A) by substituting ‘50 percent’ for ‘35 

12 percent ’, and 

13 ‘‘(B) by substituting ‘$125,000’ for 

14 ‘$15,000’. 

15 ‘‘(4) APPLICATION OF PHASEOUT TO HIGH IN16 COME INDIVIDUALS.— 

17 ‘‘(A) IN GENERAL.—Subsection (a)(2) shall 

18 be applied by substituting ‘the phaseout percent19 age’ for ‘20 percent’. 

20 ‘‘(B) PHASEOUT PERCENTAGE.—The term 

21 ‘phaseout percentage’ means 20 percent reduced 

22 (but not below zero) by 1 percentage point for 

23 each $2,000 (or fraction thereof) by which the 

24 taxpayer’s adjusted gross income for the taxable 

25 year exceeds $400,000.’’. 
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1 (b) APPLICATION OF CREDIT IN POSSESSIONS.—Sec2 tion 21 of such Code, as amended by subsection (a), is 

3 amended by adding at the end the following new subsection: 

4 ‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.— 

5 ‘‘(1) PAYMENT TO POSSESSIONS WITH MIRROR

6 CODE TAX SYSTEMS.—The Secretary shall pay to each 

7 possession of the United States with a mirror code tax 

8 system amounts equal to the loss (if any) to that pos9 session by reason of the application of this section 

10 (determined without regard to this subsection) with 

11 respect to taxable years beginning in or with 2021. 

12 Such amounts shall be determined by the Secretary 

13 based on information provided by the government of 

14 the respective possession. 

15 ‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The 

16 Secretary shall pay to each possession of the United 

17 States which does not have a mirror code tax system 

18 amounts estimated by the Secretary as being equal to 

19 the aggregate benefits that would have been provided 

20 to residents of such possession by reason of this sec21 tion with respect to taxable years beginning in or 

22 with 2021 if a mirror code tax system had been in 

23 effect in such possession. The preceding sentence shall 

24 not apply unless the respective possession has a plan, 

25 which has been approved by the Secretary, under 
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† HR 1319 EAS 

1 which such possession will promptly distribute such 

2 payments to its residents. 

3 ‘‘(3) COORDINATION WITH CREDIT ALLOWED

4 AGAINST UNITED STATES INCOME TAXES.—In the case 

5 of any taxable year beginning in or with 2021, no 

6 credit shall be allowed under this section to any indi7 vidual— 

8 ‘‘(A) to whom a credit is allowable against 

9 taxes imposed by a possession with a mirror code 

10 tax system by reason of this section, or 

11 ‘‘(B) who is eligible for a payment under a 

12 plan described in paragraph (2). 

13 ‘‘(4) MIRROR CODE TAX SYSTEM.—For purposes 

14 of this subsection, the term ‘mirror code tax system’ 

15 means, with respect to any possession of the United 

16 States, the income tax system of such possession if the 

17 income tax liability of the residents of such possession 

18 under such system is determined by reference to the 

19 income tax laws of the United States as if such pos20 session were the United States. 

21 ‘‘(5) TREATMENT OF PAYMENTS.—For purposes 

22 of section 1324 of title 31, United States Code, the 

23 payments under this subsection shall be treated in the 

24 same manner as a refund due from a credit provision 

25 referred to in subsection (b)(2) of such section.’’. 
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1 (c) CONFORMING AMENDMENTS.— 

2 (1) Section 6211(b)(4)(A) of such Code, as 

3 amended by the preceding provisions of this Act, is 

4 amended by inserting ‘‘21 by reason of subsection (g) 

5 thereof,’’ before ‘‘24’’. 

6 (2) Section 1324(b)(2) of title 31, United States 

7 Code (as amended by the preceding provisions of this 

8 title), is amended by inserting ‘‘21,’’ before ‘‘24’’. 

9 (d) EFFECTIVE DATE.—The amendments made by this 

10 section shall apply to taxable years beginning after Decem11 ber 31, 2020. 

12 SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PRO13 VIDED DEPENDENT CARE ASSISTANCE. 

14 (a) IN GENERAL.—Section 129(a)(2) of the Internal 

15 Revenue Code of 1986 is amended by adding at the end 

16 the following new subparagraph: 

17 ‘‘(D) SPECIAL RULE FOR 2021.—In the case 

18 of any taxable year beginning after December 31, 

19 2020, and before January 1, 2022, subparagraph 

20 (A) shall be applied be substituting ‘$10,500 

21 (half such dollar amount’ for ‘$5,000 ($2,500’.’’. 

22 (b) EFFECTIVE DATE.—The amendment made by this 

23 section shall apply to taxable years beginning after Decem24 ber 31, 2020. 
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1 (c) RETROACTIVE PLAN AMENDMENTS.—A plan that 

2 otherwise satisfies all applicable requirements of sections 

3 125 and 129 of the Internal Revenue Code of 1986 (includ4 ing any rules or regulations thereunder) shall not fail to 

5 be treated as a cafeteria plan or dependent care assistance 

6 program merely because such plan is amended pursuant to 

7 a provision under this section and such amendment is ret8 roactive, if— 

9 (1) such amendment is adopted no later than the 

10 last day of the plan year in which the amendment is 

11 effective, and 

12 (2) the plan is operated consistent with the terms 

13 of such amendment during the period beginning on 

14 the effective date of the amendment and ending on the 

15 date the amendment is adopted. 

16 PART 5—CREDITS FOR PAID SICK AND FAMILY 

17 LEAVE 

18 SEC. 9641. PAYROLL CREDITS. 

19 (a) IN GENERAL.—Chapter 21 of the Internal Revenue 

20 Code of 1986 is amended by adding at the end the following 

21 new subchapter: 

22 ‘‘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. 
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1 ‘‘SEC. 3131. CREDIT FOR PAID SICK LEAVE. 

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

3 shall be allowed as a credit against applicable employment 

4 taxes for each calendar quarter an amount equal to 100 

5 percent of the qualified sick leave wages paid by such em6 ployer with respect to such calendar quarter. 

7 ‘‘(b) LIMITATIONS AND REFUNDABILITY.— 

8 ‘‘(1) WAGES TAKEN INTO ACCOUNT.—The 

9 amount of qualified sick leave wages taken into ac10 count under subsection (a), plus any increases under 

11 subsection (e), with respect to any individual shall 

12 not exceed $200 ($511 in the case of any day any 

13 portion of which is paid sick time described in para14 graph (1), (2), or (3) of section 5102(a) of the Emer15 gency Paid Sick Leave Act, applied with the modi16 fication described in subsection (c)(2)(A)(i)) for any 

17 day (or portion thereof) for which the individual is 

18 paid qualified sick leave wages. 

19 ‘‘(2) OVERALL LIMITATION ON NUMBER OF DAYS

20 TAKEN INTO ACCOUNT.—The aggregate number of 

21 days taken into account under paragraph (1) for any 

22 calendar quarter shall not exceed the excess (if any) 

23 of— 

24 ‘‘(A) 10, over 

25 ‘‘(B) the aggregate number of days so taken 

26 into account during preceding calendar quarters 
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1 in such calendar year (other than the first quar2 ter of calendar year 2021). 

3 ‘‘(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT

4 TAXES.—The credit allowed by subsection (a) with re5 spect to any calendar quarter shall not exceed the ap6 plicable employment taxes for such calendar quarter 

7 on the wages paid with respect to the employment of 

8 all employees of the employer. 

9 ‘‘(4) REFUNDABILITY OF EXCESS CREDIT.— 

10 ‘‘(A) CREDIT IS REFUNDABLE.—If the 

11 amount of the credit under subsection (a) exceeds 

12 the limitation of paragraph (3) for any calendar 

13 quarter, such excess shall be treated as an over14 payment that shall be refunded under sections 

15 6402(a) and 6413(b). 

16 ‘‘(B) ADVANCING CREDIT.—In anticipation 

17 of the credit, including the refundable portion 

18 under subparagraph (A), the credit shall be ad19 vanced, according to forms and instructions pro20 vided by the Secretary, up to an amount cal21 culated under subsection (a), subject to the limits 

22 under paragraph (1) and (2), all calculated 

23 through the end of the most recent payroll period 

24 in the quarter. 
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1 ‘‘(c) QUALIFIED SICK LEAVE WAGES.—For purposes 

2 of this section— 

3 ‘‘(1) IN GENERAL.—The term ‘qualified sick 

4 leave wages’ means wages paid by an employer which 

5 would be required to be paid by reason of the Emer6 gency Paid Sick Leave Act as if such Act applied 

7 after March 31, 2021. 

8 ‘‘(2) RULES OF APPLICATION.—For purposes of 

9 determining whether wages are qualified sick leave 

10 wages under paragraph (1)— 

11 ‘‘(A) IN GENERAL.—The Emergency Paid 

12 Sick Leave Act shall be applied— 

13 ‘‘(i) by inserting ‘, the employee is 

14 seeking or awaiting the results of a diag15 nostic test for, or a medical diagnosis of, 

16 COVID–19 and such employee has been ex17 posed to COVID–19 or the employee’s em18 ployer has requested such test or diagnosis, 

19 or the employee is obtaining immunization 

20 related to COVID–19 or recovering from 

21 any injury, disability, illness, or condition 

22 related to such immunization’ after ‘med23 ical diagnosis’ in section 5102(a)(3) thereof, 

24 and 
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1 ‘‘(ii) by applying section 5102(b)(1) of 

2 such Act separately with respect to each cal3 endar year after 2020 (and, in the case of 

4 calendar year 2021, without regard to the 

5 first quarter thereof). 

6 ‘‘(B) LEAVE MUST MEET REQUIREMENTS.— 

7 If an employer fails to comply with any require8 ment of such Act (determined without regard to 

9 section 5109 thereof) with respect to paid sick 

10 time (as defined in section 5110 of such Act), 

11 amounts paid by such employer with respect to 

12 such paid sick time shall not be taken into ac13 count as qualified sick leave wages. For purposes 

14 of the preceding sentence, an employer which 

15 takes an action described in section 5104 of such 

16 Act shall be treated as failing to meet a require17 ment of such Act. 

18 ‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH

19 PLAN EXPENSES.— 

20 ‘‘(1) IN GENERAL.—The amount of the credit al21 lowed under subsection (a) shall be increased by so 

22 much of the employer’s qualified health plan expenses 

23 as are properly allocable to the qualified sick leave 

24 wages for which such credit is so allowed. 
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1 ‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For 

2 purposes of this subsection, the term ‘qualified health 

3 plan expenses’ means amounts paid or incurred by 

4 the employer to provide and maintain a group health 

5 plan (as defined in section 5000(b)(1)), but only to 

6 the extent that such amounts are excluded from the 

7 gross income of employees by reason of section 106(a). 

8 ‘‘(3) ALLOCATION RULES.—For purposes of this 

9 section, qualified health plan expenses shall be allo10 cated to qualified sick leave wages in such manner as 

11 the Secretary may prescribe. Except as otherwise pro12 vided by the Secretary, such allocation shall be treat13 ed as properly made if made on the basis of being pro 

14 rata among covered employees and pro rata on the 

15 basis of periods of coverage (relative to the time peri16 ods of leave to which such wages relate). 

17 ‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID

18 UNDER CERTAIN COLLECTIVELY BARGAINED AGREE19 MENTS.— 

20 ‘‘(1) IN GENERAL.—The amount of the credit al21 lowed under subsection (a) shall be increased by the 

22 sum of— 

23 ‘‘(A) so much of the employer’s collectively 

24 bargained defined benefit pension plan contribu25 tions as are properly allocable to the qualified 
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1 sick leave wages for which such credit is so al2 lowed, plus 

3 ‘‘(B) so much of the employer’s collectively 

4 bargained apprenticeship program contributions 

5 as are properly allocable to the qualified sick 

6 leave wages for which such credit is so allowed. 

7 ‘‘(2) COLLECTIVELY BARGAINED DEFINED BEN8 EFIT PENSION PLAN CONTRIBUTIONS.—For purposes 

9 of this subsection— 

10 ‘‘(A) IN GENERAL.—The term ‘collectively 

11 bargained defined benefit pension plan contribu12 tions’ means, with respect to any calendar quar13 ter, contributions which— 

14 ‘‘(i) are paid or incurred by an em15 ployer during the calendar quarter on be16 half of its employees to a defined benefit 

17 plan (as defined in section 414(j)), which 

18 meets the requirements of section 401(a), 

19 ‘‘(ii) are made based on a pension con20 tribution rate, and 

21 ‘‘(iii) are required to be made pursu22 ant to the terms of a collective bargaining 

23 agreement in effect with respect to such cal24 endar quarter. 
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1 ‘‘(B) PENSION CONTRIBUTION RATE.—The 

2 term ‘pension contribution rate’ means the con3 tribution rate that the employer is obligated to 

4 pay on behalf of its employees under the terms 

5 of a collective bargaining agreement for benefits 

6 under a defined benefit plan under such agree7 ment, as such rate is applied to contribution 

8 base units (as defined by section 4001(a)(11) of 

9 the Employee Retirement Income Security Act of 

10 1974 (29 U.S.C. 1301(a)(11)). 

11 ‘‘(C) ALLOCATION RULES.—The amount of 

12 collectively bargained defined benefit pension 

13 plan contributions allocated to qualified sick 

14 leave wages for any calendar quarter shall be the 

15 product of— 

16 ‘‘(i) the pension contribution rate (ex17 pressed as an hourly rate), and 

18 ‘‘(ii) the number of hours for which 

19 qualified sick leave wages were provided to 

20 employees covered under the collective bar21 gaining agreement described in subpara22 graph (A)(iii) during the calendar quarter. 

23 ‘‘(3) COLLECTIVELY BARGAINED APPRENTICE24 SHIP PROGRAM CONTRIBUTIONS.—For purposes of 

25 this section— 
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1 ‘‘(A) IN GENERAL.—The term ‘collectively 

2 bargained apprenticeship program contributions’ 

3 means, with respect to any calendar quarter, 

4 contributions which— 

5 ‘‘(i) are paid or incurred by an em6 ployer on behalf of its employees with re7 spect to the calendar quarter to a registered 

8 apprenticeship program, 

9 ‘‘(ii) are made based on an apprentice10 ship program contribution rate, and 

11 ‘‘(iii) are required to be made pursu12 ant to the terms of a collective bargaining 

13 agreement that is in effect with respect to 

14 such calendar quarter. 

15 ‘‘(B) REGISTERED APPRENTICESHIP PRO16 GRAM.—The term ‘registered apprenticeship pro17 gram’ means an apprenticeship registered under 

18 the Act of August 16, 1937 (commonly known as 

19 the ‘National Apprenticeship Act’; 50 Stat. 664, 

20 chapter 663; 29 U.S.C. 50 et seq.) that meets the 

21 standards of subpart A of part 29 and part 30 

22 of title 29, Code of Federal Regulations. 

23 ‘‘(C) APPRENTICESHIP PROGRAM CONTRIBU24 TION RATE.—The term ‘apprenticeship program 

25 contribution rate’ means the contribution rate 
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† HR 1319 EAS 

1 that the employer is obligated to pay on behalf 

2 of its employees under the terms of a collective 

3 bargaining agreement for benefits under a reg4 istered apprenticeship program under such 

5 agreement, as such rate is applied to contribu6 tion base units (as defined by section 

7 4001(a)(11) of the Employee Retirement Income 

8 Security Act of 1974 (29 U.S.C. 1301(a)(11)). 

9 ‘‘(D) ALLOCATION RULES.—The amount of 

10 collectively bargained apprenticeship program 

11 contributions allocated to qualified sick leave 

12 wages for any calendar quarter shall be the prod13 uct of— 

14 ‘‘(i) the apprenticeship program con15 tribution rate (expressed as an hourly rate), 

16 and 

17 ‘‘(ii) the number of hours for which 

18 qualified sick leave wages were provided to 

19 employees covered under the collective bar20 gaining agreement described in subpara21 graph (A)(iii) during the calendar quarter. 

22 ‘‘(f) DEFINITIONS AND SPECIAL RULES.— 

23 ‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For 

24 purposes of this section, the term ‘applicable employ25 ment taxes’ means the following: 
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1 ‘‘(A) The taxes imposed under section 

2 3111(b). 

3 ‘‘(B) So much of the taxes imposed under 

4 section 3221(a) as are attributable to the rate in 

5 effect under section 3111(b). 

6 ‘‘(2) WAGES.—For purposes of this section, the 

7 term ‘wages’ means wages (as defined in section 

8 3121(a), determined without regard to paragraphs (1) 

9 through (22) of section 3121(b)) and compensation 

10 (as defined in section 3231(e), determined without re11 gard to the sentence in paragraph (1) thereof which 

12 begins ‘Such term does not include remuneration’). 

13 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur14 poses of chapter 1, the gross income of the employer, 

15 for the taxable year which includes the last day of 

16 any calendar quarter with respect to which a credit 

17 is allowed under this section, shall be increased by the 

18 amount of such credit. Any wages taken into account 

19 in determining the credit allowed under this section 

20 shall not be taken into account for purposes of deter21 mining the credit allowed under sections 45A, 45P, 

22 45S, 51, 3132, and 3134. In the case of any credit al23 lowed under section 2301 of the CARES Act or sec24 tion 41 with respect to wages taken into account 

25 under this section, the credit allowed under this sec-
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† HR 1319 EAS 

1 tion shall be reduced by the portion of the credit al2 lowed under such section 2301 or section 41 which is 

3 attributable to such wages. 

4 ‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES

5 INTO ACCOUNT.—This section shall not apply to so 

6 much of the qualified sick leave wages paid by an eli7 gible employer as such employer elects (at such time 

8 and in such manner as the Secretary may prescribe) 

9 to not take into account for purposes of this section. 

10 ‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No 

11 credit shall be allowed under this section to the Gov12 ernment of the United States or to any agency or in13 strumentality thereof. The preceding sentence shall 

14 not apply to any organization described in section 

15 501(c)(1) and exempt from tax under section 501(a). 

16 ‘‘(6) EXTENSION OF LIMITATION ON ASSESS17 MENT.—Notwithstanding section 6501, the limitation 

18 on the time period for the assessment of any amount 

19 attributable to a credit claimed under this section 

20 shall not expire before the date that is 5 years after 

21 the later of— 

22 ‘‘(A) the date on which the original return 

23 which includes the calendar quarter with respect 

24 to which such credit is determined is filed, or 
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† HR 1319 EAS 

1 ‘‘(B) the date on which such return is treat2 ed as filed under section 6501(b)(2). 

3 ‘‘(7) COORDINATION WITH CERTAIN PRO4 GRAMS.— 

5 ‘‘(A) IN GENERAL.—This section shall not 

6 apply to so much of the qualified sick leave 

7 wages paid by an eligible employer as are taken 

8 into account as payroll costs in connection 

9 with— 

10 ‘‘(i) a covered loan under section 

11 7(a)(37) or 7A of the Small Business Act, 

12 ‘‘(ii) a grant under section 324 of the 

13 Economic Aid to Hard-Hit Small Busi14 nesses, Non-Profits, and Venues Act, or 

15 ‘‘(iii) a restaurant revitalization grant 

16 under section 5003 of the American Rescue 

17 Plan Act of 2021. 

18 ‘‘(B) APPLICATION WHERE PPP LOANS NOT

19 FORGIVEN.—The Secretary shall issue guidance 

20 providing that payroll costs paid during the cov21 ered period shall not fail to be treated as quali22 fied sick leave wages under this section by reason 

23 of subparagraph (A)(i) to the extent that— 

24 ‘‘(i) a covered loan of the taxpayer 

25 under section 7(a)(37) of the Small Busi-
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† HR 1319 EAS 

1 ness Act is not forgiven by reason of a deci2 sion under section 7(a)(37)(J) of such Act, 

3 or 

4 ‘‘(ii) a covered loan of the taxpayer 

5 under section 7A of the Small Business Act 

6 is not forgiven by reason of a decision 

7 under section 7A(g) of such Act. 

8 Terms used in the preceding sentence which are 

9 also used in section 7A(g) or 7(a)(37)(J) of the 

10 Small Business Act shall, when applied in con11 nection with either such section, have the same 

12 meaning as when used in such section, respec13 tively. 

14 ‘‘(g) REGULATIONS.—The Secretary shall prescribe 

15 such regulations or other guidance as may be necessary to 

16 carry out the purposes of this section, including— 

17 ‘‘(1) regulations or other guidance to prevent the 

18 avoidance of the purposes of the limitations under 

19 this section, 

20 ‘‘(2) regulations or other guidance to minimize 

21 compliance and record-keeping burdens under this 

22 section, 

23 ‘‘(3) regulations or other guidance providing for 

24 waiver of penalties for failure to deposit amounts in 
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1 anticipation of the allowance of the credit allowed 

2 under this section, 

3 ‘‘(4) regulations or other guidance for recap4 turing the benefit of credits determined under this sec5 tion in cases where there is a subsequent adjustment 

6 to the credit determined under subsection (a), 

7 ‘‘(5) regulations or other guidance to ensure that 

8 the wages taken into account under this section con9 form with the paid sick time required to be provided 

10 under the Emergency Paid Sick Leave Act, 

11 ‘‘(6) regulations or other guidance to permit the 

12 advancement of the credit determined under sub13 section (a), and 

14 ‘‘(7) regulations or other guidance with respect 

15 to the allocation, reporting, and substantiation of col16 lectively bargained defined benefit pension plan con17 tributions and collectively bargained apprenticeship 

18 program contributions. 

19 ‘‘(h) APPLICATION OF SECTION.—This section shall 

20 apply only to wages paid with respect to the period begin21 ning on April 1, 2021, and ending on September 30, 2021. 

22 ‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall 

23 waive any penalty under section 6656 for any failure to 

24 make a deposit of applicable employment taxes if the Sec-
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1 retary determines that such failure was due to the anticipa2 tion of the credit allowed under this section. 

3 ‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit 

4 shall be allowed under this section to any employer for any 

5 calendar quarter if such employer, with respect to the avail6 ability of the provision of qualified sick leave wages to 

7 which this section otherwise applies for such calendar quar8 ter, discriminates in favor of highly compensated employees 

9 (within the meaning of section 414(q)), full-time employees, 

10 or employees on the basis of employment tenure with such 

11 employer. 

12 ‘‘SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE. 

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

14 shall be allowed as a credit against applicable employment 

15 taxes for each calendar quarter an amount equal to 100 

16 percent of the qualified family leave wages paid by such 

17 employer with respect to such calendar quarter. 

18 ‘‘(b) LIMITATIONS AND REFUNDABILITY.— 

19 ‘‘(1) WAGES TAKEN INTO ACCOUNT.—The 

20 amount of qualified family leave wages taken into ac21 count under subsection (a), plus any increases under 

22 subsection (e), with respect to any individual shall 

23 not exceed— 
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1 ‘‘(A) for any day (or portion thereof) for 

2 which the individual is paid qualified family 

3 leave wages, $200, and 

4 ‘‘(B) in the aggregate with respect to all 

5 calendar quarters, $12,000. 

6 ‘‘(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT

7 TAXES.—The credit allowed by subsection (a) with re8 spect to any calendar quarter shall not exceed the ap9 plicable employment taxes for such calendar quarter 

10 (reduced by any credits allowed under section 3131) 

11 on the wages paid with respect to the employment of 

12 all employees of the employer. 

13 ‘‘(3) REFUNDABILITY OF EXCESS CREDIT.— 

14 ‘‘(A) CREDIT IS REFUNDABLE.—If the 

15 amount of the credit under subsection (a) exceeds 

16 the limitation of paragraph (2) for any calendar 

17 quarter, such excess shall be treated as an over18 payment that shall be refunded under sections 

19 6402(a) and 6413(b). 

20 ‘‘(B) ADVANCING CREDIT.—In anticipation 

21 of the credit, including the refundable portion 

22 under subparagraph (A), the credit shall be ad23 vanced, according to forms and instructions pro24 vided by the Secretary, up to an amount cal25 culated under subsection (a), subject to the limits 
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† HR 1319 EAS 

1 under paragraph (1) and (2), all calculated 

2 through the end of the most recent payroll period 

3 in the quarter. 

4 ‘‘(c) QUALIFIED FAMILY LEAVE WAGES.— 

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

6 the term ‘qualified family leave wages’ means wages 

7 paid by an employer which would be required to be 

8 paid by reason of the Emergency Family and Medical 

9 Leave Expansion Act (including the amendments 

10 made by such Act) as if such Act (and amendments 

11 made by such Act) applied after March 31, 2021. 

12 ‘‘(2) RULES OF APPLICATION.— 

13 ‘‘(A) IN GENERAL.—For purposes of deter14 mining whether wages are qualified family leave 

15 wages under paragraph (1)— 

16 ‘‘(i) section 110(a)(2)(A) of the Family 

17 and Medical Leave Act of 1993 shall be ap18 plied by inserting ‘or any reason for leave 

19 described in section 5102(a) of the Families 

20 First Coronavirus Response Act, or the em21 ployee is seeking or awaiting the results of 

22 a diagnostic test for, or a medical diagnosis 

23 of, COVID–19 and such employee has been 

24 exposed to COVID–19 or the employee’s em25 ployer has requested such test or diagnosis, 
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1 or the employee is obtaining immunization 

2 related to COVID–19 or recovering from 

3 any injury, disability, illness, or condition 

4 related to such immunization’ after ‘public 

5 health emergency’, and 

6 ‘‘(ii) section 110(b) of such Act shall be 

7 applied— 

8 ‘‘(I) without regard to paragraph 

9 (1) thereof, 

10 ‘‘(II) by striking ‘after taking 

11 leave after such section for 10 days’ in 

12 paragraph (2)(A) thereof, and 

13 ‘‘(III) by substituting ‘$12,000’ 

14 for ‘$10,000’ in paragraph (2)(B)(ii) 

15 thereof. 

16 ‘‘(B) LEAVE MUST MEET REQUIREMENTS.— 

17 For purposes of determining whether wages 

18 would be required to be paid under paragraph 

19 (1), if an employer fails to comply with any re20 quirement of the Family and Medical Leave Act 

21 of 1993 or the Emergency Family and Medical 

22 Leave Expansion Act (determined without re23 gard to any time limitation under section 

24 102(a)(1)(F) of the Family and Medical Leave 

25 Act of 1994) with respect to any leave provided 
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1 for a qualifying need related to a public health 

2 emergency (as defined in section 110 of such Act, 

3 applied as described in subparagraph (A)(i)), 

4 amounts paid by such employer with respect to 

5 such leave shall not be taken into account as 

6 qualified family leave wages. For purposes of the 

7 preceding sentence, an employer which takes an 

8 action described in section 105 of the Family 

9 and Medical Leave Act of 1993 shall be treated 

10 as failing to meet a requirement of such Act. 

11 ‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH

12 PLAN EXPENSES.— 

13 ‘‘(1) IN GENERAL.—The amount of the credit al14 lowed under subsection (a) shall be increased by so 

15 much of the employer’s qualified health plan expenses 

16 as are properly allocable to the qualified family leave 

17 wages for which such credit is so allowed. 

18 ‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For 

19 purposes of this subsection, the term ‘qualified health 

20 plan expenses’ means amounts paid or incurred by 

21 the employer to provide and maintain a group health 

22 plan (as defined in section 5000(b)(1)), but only to 

23 the extent that such amounts are excluded from the 

24 gross income of employees by reason of section 106(a). 
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1 ‘‘(3) ALLOCATION RULES.—For purposes of this 

2 section, qualified health plan expenses shall be allo3 cated to qualified family leave wages in such manner 

4 as the Secretary may prescribe. Except as otherwise 

5 provided by the Secretary, such allocation shall be 

6 treated as properly made if made on the basis of 

7 being pro rata among covered employees and pro rata 

8 on the basis of periods of coverage (relative to the 

9 time periods of leave to which such wages relate). 

10 ‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID

11 UNDER CERTAIN COLLECTIVELY BARGAINED AGREE12 MENTS.— 

13 ‘‘(1) IN GENERAL.—The amount of the credit al14 lowed under subsection (a) shall be increased by so 

15 much of the sum of— 

16 ‘‘(A) so much of the employer’s collectively 

17 bargained defined benefit pension plan contribu18 tions as are properly allocable to the qualified 

19 family leave wages for which such credit is so al20 lowed, plus 

21 ‘‘(B) so much of the employer’s collectively 

22 bargained apprenticeship program contributions 

23 as are properly allocable to the qualified family 

24 leave wages for which such credit is so allowed. 
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† HR 1319 EAS 

1 ‘‘(2) COLLECTIVELY BARGAINED DEFINED BEN2 EFIT PENSION PLAN CONTRIBUTIONS.—For purposes 

3 of this subsection— 

4 ‘‘(A) IN GENERAL.—The term ‘collectively 

5 bargained defined benefit pension plan contribu6 tions’ has the meaning given such term under 

7 section 3131(e)(2). 

8 ‘‘(B) ALLOCATION RULES.—The amount of 

9 collectively bargained defined benefit pension 

10 plan contributions allocated to qualified family 

11 leave wages for any calendar quarter shall be the 

12 product of— 

13 ‘‘(i) the pension contribution rate (as 

14 defined in section 3131(e)(2)), expressed as 

15 an hourly rate, and 

16 ‘‘(ii) the number of hours for which 

17 qualified family leave wages were provided 

18 to employees covered under the collective 

19 bargaining agreement described in section 

20 3131(e)(2)(A)(iii) during the calendar quar21 ter. 

22 ‘‘(3) COLLECTIVELY BARGAINED APPRENTICE23 SHIP PROGRAM CONTRIBUTIONS.—For purposes of 

24 this section— 
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1 ‘‘(A) IN GENERAL.—The term ‘collectively 

2 bargained apprenticeship program contributions’ 

3 has the meaning given such term under section 

4 3131(e)(3). 

5 ‘‘(B) ALLOCATION RULES.—For purposes of 

6 this section, the amount of collectively bargained 

7 apprenticeship program contributions allocated 

8 to qualified family leave wages for any calendar 

9 quarter shall be the product of— 

10 ‘‘(i) the apprenticeship contribution 

11 rate (as defined in section 3131(e)(3)), ex12 pressed as an hourly rate, and 

13 ‘‘(ii) the number of hours for which 

14 qualified family leave wages were provided 

15 to employees covered under the collective 

16 bargaining agreement described in section 

17 3131(e)(3)(A)(iii) during the calendar quar18 ter. 

19 ‘‘(f) DEFINITIONS AND SPECIAL RULES.— 

20 ‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For 

21 purposes of this section, the term ‘applicable employ22 ment taxes’ means the following: 

23 ‘‘(A) The taxes imposed under section 

24 3111(b). 
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1 ‘‘(B) So much of the taxes imposed under 

2 section 3221(a) as are attributable to the rate in 

3 effect under section 3111(b). 

4 ‘‘(2) WAGES.—For purposes of this section, the 

5 term ‘wages’ means wages (as defined in section 

6 3121(a), determined without regard to paragraphs (1) 

7 through (22) of section 3121(b)) and compensation 

8 (as defined in section 3231(e), determined without re9 gard to the sentence in paragraph (1) thereof which 

10 begins ‘Such term does not include remuneration’). 

11 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur12 poses of chapter 1, the gross income of the employer, 

13 for the taxable year which includes the last day of 

14 any calendar quarter with respect to which a credit 

15 is allowed under this section, shall be increased by the 

16 amount of such credit. Any wages taken into account 

17 in determining the credit allowed under this section 

18 shall not be taken into account for purposes of deter19 mining the credit allowed under sections 45A, 45P, 

20 45S, 51, 3131, and 3134. In the case of any credit al21 lowed under section 2301 of the CARES Act or sec22 tion 41 with respect to wages taken into account 

23 under this section, the credit allowed under this sec24 tion shall be reduced by the portion of the credit al-
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† HR 1319 EAS 

1 lowed under such section 2301 or section 41 which is 

2 attributable to such wages. 

3 ‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES

4 INTO ACCOUNT.—This section shall not apply to so 

5 much of the qualified family leave wages paid by an 

6 eligible employer as such employer elects (at such 

7 time and in such manner as the Secretary may pre8 scribe) to not take into account for purposes of this 

9 section. 

10 ‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No 

11 credit shall be allowed under this section to the Gov12 ernment of the United States or to any agency or in13 strumentality thereof. The preceding sentence shall 

14 not apply to any organization described in section 

15 501(c)(1) and exempt from tax under section 501(a). 

16 ‘‘(6) EXTENSION OF LIMITATION ON ASSESS17 MENT.—Notwithstanding section 6501, the limitation 

18 on the time period for the assessment of any amount 

19 attributable to a credit claimed under this section 

20 shall not expire before the date that is 5 years after 

21 the later of— 

22 ‘‘(A) the date on which the original return 

23 which includes the calendar quarter with respect 

24 to which such credit is determined is filed, or 
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1 ‘‘(B) the date on which such return is treat2 ed as filed under section 6501(b)(2). 

3 ‘‘(7) COORDINATION WITH CERTAIN PRO4 GRAMS.— 

5 ‘‘(A) IN GENERAL.—This section shall not 

6 apply to so much of the qualified family leave 

7 wages paid by an eligible employer as are taken 

8 into account as payroll costs in connection 

9 with— 

10 ‘‘(i) a covered loan under section 

11 7(a)(37) or 7A of the Small Business Act, 

12 ‘‘(ii) a grant under section 324 of the 

13 Economic Aid to Hard-Hit Small Busi14 nesses, Non-Profits, and Venues Act, or 

15 ‘‘(iii) a restaurant revitalization grant 

16 under section 5003 of the American Rescue 

17 Plan Act of 2021. 

18 ‘‘(B) APPLICATION WHERE PPP LOANS NOT

19 FORGIVEN.—The Secretary shall issue guidance 

20 providing that payroll costs paid during the cov21 ered period shall not fail to be treated as quali22 fied family leave wages under this section by 

23 reason of subparagraph (A)(i) to the extent 

24 that— 
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† HR 1319 EAS 

1 ‘‘(i) a covered loan of the taxpayer 

2 under section 7(a)(37) of the Small Busi3 ness Act is not forgiven by reason of a deci4 sion under section 7(a)(37)(J) of such Act, 

5 or 

6 ‘‘(ii) a covered loan of the taxpayer 

7 under section 7A of the Small Business Act 

8 is not forgiven by reason of a decision 

9 under section 7A(g) of such Act. 

10 Terms used in the preceding sentence which are 

11 also used in section 7A(g) or 7(a)(37)(J) of the 

12 Small Business Act shall, when applied in con13 nection with either such section, have the same 

14 meaning as when used in such section, respec15 tively. 

16 ‘‘(g) REGULATIONS.—The Secretary shall prescribe 

17 such regulations or other guidance as may be necessary to 

18 carry out the purposes of this section, including— 

19 ‘‘(1) regulations or other guidance to prevent the 

20 avoidance of the purposes of the limitations under 

21 this section, 

22 ‘‘(2) regulations or other guidance to minimize 

23 compliance and record-keeping burdens under this 

24 section, 
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1 ‘‘(3) regulations or other guidance providing for 

2 waiver of penalties for failure to deposit amounts in 

3 anticipation of the allowance of the credit allowed 

4 under this section, 

5 ‘‘(4) regulations or other guidance for recap6 turing the benefit of credits determined under this sec7 tion in cases where there is a subsequent adjustment 

8 to the credit determined under subsection (a), 

9 ‘‘(5) regulations or other guidance to ensure that 

10 the wages taken into account under this section con11 form with the paid leave required to be provided 

12 under the Emergency Family and Medical Leave Ex13 pansion Act (including the amendments made by such 

14 Act), 

15 ‘‘(6) regulations or other guidance to permit the 

16 advancement of the credit determined under sub17 section (a), and 

18 ‘‘(7) regulations or other guidance with respect 

19 to the allocation, reporting, and substantiation of col20 lectively bargained defined benefit pension plan con21 tributions and collectively bargained apprenticeship 

22 program contributions. 

23 ‘‘(h) APPLICATION OF SECTION.—This section shall 

24 apply only to wages paid with respect to the period begin25 ning on April 1, 2021, and ending on September 30, 2021. 
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† HR 1319 EAS 

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

2 waive any penalty under section 6656 for any failure to 

3 make a deposit of applicable employment taxes if the Sec4 retary determines that such failure was due to the anticipa5 tion of the credit allowed under this section. 

6 ‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit 

7 shall be allowed under this section to any employer for any 

8 calendar quarter if such employer, with respect to the avail9 ability of the provision of qualified family leave wages to 

10 which this section otherwise applies for such calendar quar11 ter, discriminates in favor of highly compensated employees 

12 (within the meaning of section 414(q)), full-time employees, 

13 or employees on the basis of employment tenure with such 

14 employer. 

15 ‘‘SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOY16 ERS. 

17 ‘‘(a) IN GENERAL.—The credit allowed by section 3131 

18 and the credit allowed by section 3132 shall each be in19 creased by the amount of the taxes imposed by subsections 

20 (a) and (b) of section 3111 and section 3221(a) on qualified 

21 sick leave wages, or qualified family leave wages, for which 

22 credit is allowed under such section 3131 or 3132 (respec23 tively). 
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1 ‘‘(b) DENIAL OF DOUBLE BENEFIT.—For denial of 

2 double benefit with respect to the credit increase under sub3 section (a), see sections 3131(f)(3) and 3132(f)(3).’’. 

4 (b) REFUNDS.—Paragraph (2) of section 1324(b) of 

5 title 31, United States Code, is amended by inserting ‘‘3131, 

6 3132,’’ before ‘‘6428’’. 

7 (c) CLERICAL AMENDMENT.—The table of subchapters 

8 for chapter 21 of the Internal Revenue Code of 1986 is 

9 amended by adding at the end the following new item: 

‘‘SUBCHAPTER D—CREDITS’’. 

10 (d) EFFECTIVE DATE.—The amendments made by this 

11 section shall apply to amounts paid with respect to cal12 endar quarters beginning after March 31, 2021. 

13 SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EM14 PLOYED INDIVIDUALS. 

15 (a) IN GENERAL.—In the case of an eligible self-em16 ployed individual, there shall be allowed as a credit against 

17 the tax imposed by chapter 1 of the Internal Revenue Code 

18 of 1986 for any taxable year an amount equal to the quali19 fied sick leave equivalent amount with respect to the indi20 vidual. 

21 (b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 

22 purposes of this section— 

23 (1) IN GENERAL.—The term ‘‘eligible self-em24 ployed individual’’ means an individual who— 
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† HR 1319 EAS 

1 (A) regularly carries on any trade or busi2 ness within the meaning of section 1402 of the 

3 Internal Revenue Code of 1986, and 

4 (B) would be entitled to receive paid leave 

5 during the taxable year pursuant to the Emer6 gency Paid Sick Leave Act if— 

7 (i) the individual were an employee of 

8 an employer (other than himself or herself), 

9 and 

10 (ii) such Act applied after March 31, 

11 2021. 

12 (2) RULES OF APPLICATION.—For purposes of 

13 paragraph (1)(B), in determining whether an indi14 vidual would be entitled to receive paid leave under 

15 the Emergency Paid Sick Leave Act, such Act shall 

16 be applied— 

17 (A) by inserting ‘‘, the employee is seeking 

18 or awaiting the results of a diagnostic test for, 

19 or a medical diagnosis of, COVID–19 and such 

20 employee has been exposed to COVID–19 or is 

21 unable to work pending the results of such test 

22 or diagnosis, or the employee is obtaining immu23 nization related to COVID–19 or recovering from 

24 any injury, disability, illness, or condition re-
434 

† HR 1319 EAS 

1 lated to such immunization’’ after ‘‘medical di2 agnosis’’ in section 5102(a)(3) of such Act, and 

3 (B) by applying section 5102(b)(1) of such 

4 Act separately with respect to each taxable year. 

5 (c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.— 

6 For purposes of this section— 

7 (1) IN GENERAL.—The term ‘‘qualified sick leave 

8 equivalent amount’’ means, with respect to any eligi9 ble self-employed individual, an amount equal to— 

10 (A) the number of days during the taxable 

11 year (but not more than 10) that the individual 

12 is unable to perform services in any trade or 

13 business referred to in section 1402 of the Inter14 nal Revenue Code of 1986 for a reason with re15 spect to which such individual would be entitled 

16 to receive sick leave as described in subsection 

17 (b), multiplied by 

18 (B) the lesser of— 

19 (i) $200 ($511 in the case of any day 

20 of paid sick time described in paragraph 

21 (1), (2), or (3) of section 5102(a) of the 

22 Emergency Paid Sick Leave Act, applied 

23 with the modification described in sub24 section (b)(2)(A)) of this section, or 
435 

† HR 1319 EAS 

1 (ii) 67 percent (100 percent in the case 

2 of any day of paid sick time described in 

3 paragraph (1), (2), or (3) of section 5102(a) 

4 of the Emergency Paid Sick Leave Act) of 

5 the average daily self-employment income of 

6 the individual for the taxable year. 

7 (2) AVERAGE DAILY SELF-EMPLOYMENT IN8 COME.—For purposes of this subsection, the term ‘‘av9 erage daily self-employment income’’ means an 

10 amount equal to— 

11 (A) the net earnings from self-employment 

12 of the individual for the taxable year, divided by 

13 (B) 260. 

14 (3) ELECTION TO USE PRIOR YEAR NET EARN15 INGS FROM SELF-EMPLOYMENT INCOME.—In the case 

16 of an individual who elects (at such time and in such 

17 manner as the Secretary may provide) the applica18 tion of this paragraph, paragraph (2)(A) shall be ap19 plied by substituting ‘‘the prior taxable year’’ for ‘‘the 

20 taxable year’’. 

21 (4) ELECTION TO NOT TAKE DAYS INTO AC22 COUNT.—Any day shall not be taken into account 

23 under paragraph (1)(A) if the eligible self-employed 

24 individual elects (at such time and in such manner 
436 

† HR 1319 EAS 

1 as the Secretary may prescribe) to not take such day 

2 into account for purposes of such paragraph. 

3 (d) CREDIT REFUNDABLE.— 

4 (1) IN GENERAL.—The credit determined under 

5 this section shall be treated as a credit allowed to the 

6 taxpayer under subpart C of part IV of subchapter A 

7 of chapter 1 of such Code. 

8 (2) TREATMENT OF PAYMENTS.—For purposes of 

9 section 1324 of title 31, United States Code, any re10 fund due from the credit determined under this sec11 tion shall be treated in the same manner as a refund 

12 due from a credit provision referred to in subsection 

13 (b)(2) of such section. 

14 (e) SPECIAL RULES.— 

15 (1) DOCUMENTATION.—No credit shall be al16 lowed under this section unless the individual main17 tains such documentation as the Secretary may pre18 scribe to establish such individual as an eligible self19 employed individual. 

20 (2) DENIAL OF DOUBLE BENEFIT.—In the case of 

21 an individual who receives wages (as defined in sec22 tion 3121(a) of the Internal Revenue Code of 1986) 

23 or compensation (as defined in section 3231(e) of such 

24 Code) paid by an employer which are required to be 

25 paid by reason of the Emergency Paid Sick Leave 
437 

† HR 1319 EAS 

1 Act, the qualified sick leave equivalent amount other2 wise determined under subsection (c) of this section 

3 shall be reduced (but not below zero) to the extent that 

4 the sum of the amount described in such subsection 

5 and in section 3131(b)(1) of such Code exceeds $2,000 

6 ($5,110 in the case of any day any portion of which 

7 is paid sick time described in paragraph (1), (2), or 

8 (3) of section 5102(a) of the Emergency Paid Sick 

9 Leave Act). 

10 (f) APPLICATION OF SECTION.—Only days occurring 

11 during the period beginning on April 1, 2021, and ending 

12 on September 30, 2021, may be taken into account under 

13 subsection (c)(1)(A). 

14 (g) APPLICATION OF CREDIT IN CERTAIN POSSES15 SIONS.— 

16 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

17 CODE TAX SYSTEMS.—The Secretary shall pay to each 

18 possession of the United States which has a mirror 

19 code tax system amounts equal to the loss (if any) to 

20 that possession by reason of the application of the 

21 provisions of this section. Such amounts shall be de22 termined by the Secretary based on information pro23 vided by the government of the respective possession. 

24 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

25 Secretary shall pay to each possession of the United 
438 

† HR 1319 EAS 

1 States which does not have a mirror code tax system 

2 amounts estimated by the Secretary as being equal to 

3 the aggregate benefits (if any) that would have been 

4 provided to residents of such possession by reason of 

5 the provisions of this section if a mirror code tax sys6 tem had been in effect in such possession. The pre7 ceding sentence shall not apply unless the respective 

8 possession has a plan, which has been approved by 

9 the Secretary, under which such possession will 

10 promptly distribute such payments to its residents. 

11 (3) MIRROR CODE TAX SYSTEM.—For purposes 

12 of this section, the term ‘‘mirror code tax system’’ 

13 means, with respect to any possession of the United 

14 States, the income tax system of such possession if the 

15 income tax liability of the residents of such possession 

16 under such system is determined by reference to the 

17 income tax laws of the United States as if such pos18 session were the United States. 

19 (4) TREATMENT OF PAYMENTS.—For purposes of 

20 section 1324 of title 31, United States Code, the pay21 ments under this subsection shall be treated in the 

22 same manner as a refund due from a credit provision 

23 referred to in subsection (b)(2) of such section. 
439 

† HR 1319 EAS 

1 (h) REGULATIONS.—The Secretary shall prescribe such 

2 regulations or other guidance as may be necessary to carry 

3 out the purposes of this section, including— 

4 (1) regulations or other guidance to effectuate the 

5 purposes of this section, and 

6 (2) regulations or other guidance to minimize 

7 compliance and record-keeping burdens under this 

8 section. 

9 SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF10 EMPLOYED INDIVIDUALS. 

11 (a) IN GENERAL.—In the case of an eligible self-em12 ployed individual, there shall be allowed as a credit against 

13 the tax imposed by chapter 1 of the Internal Revenue Code 

14 of 1986 for any taxable year an amount equal to 100 per15 cent of the qualified family leave equivalent amount with 

16 respect to the individual. 

17 (b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 

18 purposes of this section— 

19 (1) IN GENERAL.—The term ‘‘eligible self-em20 ployed individual’’ means an individual who— 

21 (A) regularly carries on any trade or busi22 ness within the meaning of section 1402 of the 

23 Internal Revenue Code of 1986, and 

24 (B) would be entitled to receive paid leave 

25 during the taxable year pursuant to the Emer-
440 

† HR 1319 EAS 

1 gency Family and Medical Leave Expansion Act 

2 if— 

3 (i) the individual were an employee of 

4 an employer (other than himself or herself), 

5 (ii) section 102(a)(1)(F) of the Family 

6 and Medical Leave Act of 1993 applied 

7 after March 31, 2021. 

8 (2) RULES OF APPLICATION.—For purposes of 

9 paragraph (1)(B), in determining whether an indi10 vidual would be entitled to receive paid leave under 

11 the Emergency Family and Medical Leave Act— 

12 (A) section 110(a)(2)(A) of the Family and 

13 Medical Leave Act of 1993 shall be applied by 

14 inserting ‘‘or any reason for leave described in 

15 section 5102(a) of the Families First 

16 Coronavirus Response Act, or the employee is 

17 seeking or awaiting the results of a diagnostic 

18 test for, or a medical diagnosis of, COVID–19 

19 and such employee has been exposed to COVID– 

20 19 or is unable to work pending the results of 

21 such test or diagnosis, or the employee is obtain22 ing immunization related to COVID–19 or re23 covering from any injury, disability, illness, or 

24 condition related to such immunization’’ after 

25 ‘‘public health emergency’’, and 
441 

† HR 1319 EAS 

1 (B) section 110(b) of such Act shall be ap2 plied— 

3 (i) without regard to paragraph (1) 

4 thereof, and 

5 (ii) by striking ‘‘after taking leave 

6 after such section for 10 days’’ in para7 graph (2)(A) thereof. 

8 (c) QUALIFIED FAMILY LEAVE EQUIVALENT

9 AMOUNT.—For purposes of this section— 

10 (1) IN GENERAL.—The term ‘‘qualified family 

11 leave equivalent amount’’ means, with respect to any 

12 eligible self-employed individual, an amount equal to 

13 the product of— 

14 (A) the number of days (not to exceed 60) 

15 during the taxable year that the individual is 

16 unable to perform services in any trade or busi17 ness referred to in section 1402 of the Internal 

18 Revenue Code of 1986 for a reason with respect 

19 to which such individual would be entitled to re20 ceive paid leave as described in subsection (b) of 

21 this section, multiplied by 

22 (B) the lesser of— 

23 (i) 67 percent of the average daily self24 employment income of the individual for the 

25 taxable year, or 
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† HR 1319 EAS 

1 (ii) $200. 

2 (2) AVERAGE DAILY SELF-EMPLOYMENT IN3 COME.—For purposes of this subsection, the term ‘‘av4 erage daily self-employment income’’ means an 

5 amount equal to— 

6 (A) the net earnings from self-employment 

7 income of the individual for the taxable year, di8 vided by 

9 (B) 260. 

10 (3) ELECTION TO USE PRIOR YEAR NET EARN11 INGS FROM SELF-EMPLOYMENT INCOME.—In the case 

12 of an individual who elects (at such time and in such 

13 manner as the Secretary may provide) the applica14 tion of this paragraph, paragraph (2)(A) shall be ap15 plied by substituting ‘‘the prior taxable year’’ for ‘‘the 

16 taxable year’’. 

17 (4) COORDINATION WITH CREDIT FOR SICK

18 LEAVE.—Any day taken into account in determining 

19 the qualified sick leave equivalent amount with re20 spect to any eligible-self employed individual under 

21 section 9642 shall not be take into account in deter22 mining the qualified family leave equivalent amount 

23 with respect to such individual under this section. 

24 (d) CREDIT REFUNDABLE.— 
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† HR 1319 EAS 

1 (1) IN GENERAL.—The credit determined under 

2 this section shall be treated as a credit allowed to the 

3 taxpayer under subpart C of part IV of subchapter A 

4 of chapter 1 of such Code. 

5 (2) TREATMENT OF PAYMENTS.—For purposes of 

6 section 1324 of title 31, United States Code, any re7 fund due from the credit determined under this sec8 tion shall be treated in the same manner as a refund 

9 due from a credit provision referred to in subsection 

10 (b)(2) of such section. 

11 (e) SPECIAL RULES.— 

12 (1) DOCUMENTATION.—No credit shall be al13 lowed under this section unless the individual main14 tains such documentation as the Secretary may pre15 scribe to establish such individual as an eligible self16 employed individual. 

17 (2) DENIAL OF DOUBLE BENEFIT.—In the case of 

18 an individual who receives wages (as defined in sec19 tion 3121(a) of the Internal Revenue Code of 1986) 

20 or compensation (as defined in section 3231(e) of such 

21 Code) paid by an employer which are required to be 

22 paid by reason of the Emergency Family and Medical 

23 Leave Expansion Act, the qualified family leave 

24 equivalent amount otherwise described in subsection 

25 (c) of this section shall be reduced (but not below zero) 
444 

† HR 1319 EAS 

1 to the extent that the sum of the amount described in 

2 such subsection and in section 3132(b)(1) of such 

3 Code exceeds $12,000. 

4 (3) REFERENCES TO EMERGENCY FAMILY AND

5 MEDICAL LEAVE EXPANSION ACT.—Any reference in 

6 this section to the Emergency Family and Medical 

7 Leave Expansion Act shall be treated as including a 

8 reference to the amendments made by such Act. 

9 (f) APPLICATION OF SECTION.—Only days occurring 

10 during the period beginning on April 1, 2021 and ending 

11 on September 30, 2021, may be taken into account under 

12 subsection (c)(1)(A). 

13 (g) APPLICATION OF CREDIT IN CERTAIN POSSES14 SIONS.— 

15 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

16 CODE TAX SYSTEMS.—The Secretary shall pay to each 

17 possession of the United States which has a mirror 

18 code tax system amounts equal to the loss (if any) to 

19 that possession by reason of the application of the 

20 provisions of this section. Such amounts shall be de21 termined by the Secretary based on information pro22 vided by the government of the respective possession. 

23 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

24 Secretary shall pay to each possession of the United 

25 States which does not have a mirror code tax system 
445 

† HR 1319 EAS 

1 amounts estimated by the Secretary as being equal to 

2 the aggregate benefits (if any) that would have been 

3 provided to residents of such possession by reason of 

4 the provisions of this section if a mirror code tax sys5 tem had been in effect in such possession. The pre6 ceding sentence shall not apply unless the respective 

7 possession has a plan, which has been approved by 

8 the Secretary, under which such possession will 

9 promptly distribute such payments to its residents. 

10 (3) MIRROR CODE TAX SYSTEM.—For purposes 

11 of this section, the term ‘‘mirror code tax system’’ 

12 means, with respect to any possession of the United 

13 States, the income tax system of such possession if the 

14 income tax liability of the residents of such possession 

15 under such system is determined by reference to the 

16 income tax laws of the United States as if such pos17 session were the United States. 

18 (4) TREATMENT OF PAYMENTS.—For purposes of 

19 section 1324 of title 31, United States Code, the pay20 ments under this subsection shall be treated in the 

21 same manner as a refund due from a credit provision 

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

23 (h) REGULATIONS.—The Secretary shall prescribe such 

24 regulations or other guidance as may be necessary to carry 

25 out the purposes of this section, including— 
446 

† HR 1319 EAS 

1 (1) regulations or other guidance to prevent the 

2 avoidance of the purposes of this section, and 

3 (2) regulations or other guidance to minimize 

4 compliance and record-keeping burdens under this 

5 section. 

6 PART 6—EMPLOYEE RETENTION CREDIT 

7 SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT. 

8 (a) IN GENERAL.—Subchapter D of chapter 21 of sub9 title C of the Internal Revenue Code of 1986, as added by 

10 section 9641, is amended by adding at the end the following: 

11 ‘‘SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOY12 ERS SUBJECT TO CLOSURE DUE TO COVID–19. 

13 ‘‘(a) IN GENERAL.—In the case of an eligible employer, 

14 there shall be allowed as a credit against applicable employ15 ment taxes for each calendar quarter an amount equal to 

16 70 percent of the qualified wages with respect to each em17 ployee of such employer for such calendar quarter. 

18 ‘‘(b) LIMITATIONS AND REFUNDABILITY.— 

19 ‘‘(1) IN GENERAL.— 

20 ‘‘(A) WAGES TAKEN INTO ACCOUNT.—The 

21 amount of qualified wages with respect to any 

22 employee which may be taken into account under 

23 subsection (a) by the eligible employer for any 

24 calendar quarter shall not exceed $10,000. 
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† HR 1319 EAS 

1 ‘‘(B) RECOVERY STARTUP BUSINESSES.—In 

2 the case of an eligible employer which is a recov3 ery startup business (as defined in subsection 

4 (c)(5)), the amount of the credit allowed under 

5 subsection (a) (after application of subparagraph 

6 (A)) for any calendar quarter shall not exceed 

7 $50,000. 

8 ‘‘(2) CREDIT LIMITED TO EMPLOYMENT TAXES.— 

9 The credit allowed by subsection (a) with respect to 

10 any calendar quarter shall not exceed the applicable 

11 employment taxes (reduced by any credits allowed 

12 under sections 3131 and 3132) on the wages paid 

13 with respect to the employment of all the employees 

14 of the eligible employer for such calendar quarter. 

15 ‘‘(3) REFUNDABILITY OF EXCESS CREDIT.—If the 

16 amount of the credit under subsection (a) exceeds the 

17 limitation of paragraph (2) for any calendar quarter, 

18 such excess shall be treated as an overpayment that 

19 shall be refunded under sections 6402(a) and 6413(b). 

20 ‘‘(c) DEFINITIONS.—For purposes of this section— 

21 ‘‘(1) APPLICABLE EMPLOYMENT TAXES.—The 

22 term ‘applicable employment taxes’ means the fol23 lowing: 

24 ‘‘(A) The taxes imposed under section 

25 3111(b). 
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† HR 1319 EAS 

1 ‘‘(B) So much of the taxes imposed under 

2 section 3221(a) as are attributable to the rate in 

3 effect under section 3111(b). 

4 ‘‘(2) ELIGIBLE EMPLOYER.— 

5 ‘‘(A) IN GENERAL.—The term ‘eligible em6 ployer’ means any employer— 

7 ‘‘(i) which was carrying on a trade or 

8 business during the calendar quarter for 

9 which the credit is determined under sub10 section (a), and 

11 ‘‘(ii) with respect to any calendar 

12 quarter, for which— 

13 ‘‘(I) the operation of the trade or 

14 business described in clause (i) is fully 

15 or partially suspended during the cal16 endar quarter due to orders from an 

17 appropriate governmental authority 

18 limiting commerce, travel, or group 

19 meetings (for commercial, social, reli20 gious, or other purposes) due to the 

21 coronavirus disease 2019 (COVID–19), 

22 ‘‘(II) the gross receipts (within the 

23 meaning of section 448(c)) of such em24 ployer for such calendar quarter are 

25 less than 80 percent of the gross re-
449 

† HR 1319 EAS 

1 ceipts of such employer for the same 

2 calendar quarter in calendar year 

3 2019, or 

4 ‘‘(III) the employer is a recovery 

5 startup business (as defined in para6 graph (5)). 

7 With respect to any employer for any cal8 endar quarter, if such employer was not in 

9 existence as of the beginning of the same 

10 calendar quarter in calendar year 2019, 

11 clause (ii)(II) shall be applied by sub12 stituting ‘2020’ for ‘2019’. 

13 ‘‘(B) ELECTION TO USE ALTERNATIVE

14 QUARTER.—At the election of the employer— 

15 ‘‘(i) subparagraph (A)(ii)(II) shall be 

16 applied— 

17 ‘‘(I) by substituting ‘for the imme18 diately preceding calendar quarter’ for 

19 ‘for such calendar quarter’, and 

20 ‘‘(II) by substituting ‘the cor21 responding calendar quarter in cal22 endar year 2019’ for ‘the same cal23 endar quarter in calendar year 2019’, 

24 and 
450 

† HR 1319 EAS 

1 ‘‘(ii) the last sentence of subparagraph 

2 (A) shall be applied by substituting ‘the cor3 responding calendar quarter in calendar 

4 year 2019’ for ‘the same calendar quarter in 

5 calendar year 2019’. 

6 An election under this subparagraph shall be 

7 made at such time and in such manner as the 

8 Secretary shall prescribe. 

9 ‘‘(C) TAX-EXEMPT ORGANIZATIONS.—In the 

10 case of an organization which is described in sec11 tion 501(c) and exempt from tax under section 

12 501(a)— 

13 ‘‘(i) clauses (i) and (ii)(I) of subpara14 graph (A) shall apply to all operations of 

15 such organization, and 

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

17 gross receipts shall be treated as a reference 

18 to gross receipts within the meaning of sec19 tion 6033. 

20 ‘‘(3) QUALIFIED WAGES.— 

21 ‘‘(A) IN GENERAL.—The term ‘qualified 

22 wages’ means— 

23 ‘‘(i) in the case of an eligible employer 

24 for which the average number of full-time 

25 employees (within the meaning of section 
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† HR 1319 EAS 

1 4980H) employed by such eligible employer 

2 during 2019 was greater than 500, wages 

3 paid by such eligible employer with respect 

4 to which an employee is not providing serv5 ices due to circumstances described in sub6 clause (I) or (II) of paragraph (2)(A)(ii), or 

7 ‘‘(ii) in the case of an eligible employer 

8 for which the average number of full-time 

9 employees (within the meaning of section 

10 4980H) employed by such eligible employer 

11 during 2019 was not greater than 500— 

12 ‘‘(I) with respect to an eligible 

13 employer described in subclause (I) of 

14 paragraph (2)(A)(ii), wages paid by 

15 such eligible employer with respect to 

16 an employee during any period de17 scribed in such clause, or 

18 ‘‘(II) with respect to an eligible 

19 employer described in subclause (II) of 

20 such paragraph, wages paid by such el21 igible employer with respect to an em22 ployee during such quarter. 

23 ‘‘(B) SPECIAL RULE FOR EMPLOYERS NOT

24 IN EXISTENCE IN 2019.—In the case of any em25 ployer that was not in existence in 2019, sub-
452 

† HR 1319 EAS 

1 paragraph (A) shall be applied by substituting 

2 ‘2020’ for ‘2019’ each place it appears. 

3 ‘‘(C) SEVERELY FINANCIALLY DISTRESSED

4 EMPLOYERS.— 

5 ‘‘(i) IN GENERAL.—Notwithstanding 

6 subparagraph (A)(i), in the case of a se7 verely financially distressed employer, the 

8 term ‘qualified wages’ means wages paid by 

9 such employer with respect to an employee 

10 during any calendar quarter. 

11 ‘‘(ii) DEFINITION.—The term ‘severely 

12 financially distressed employer’ means an 

13 eligible employer as defined in paragraph 

14 (2), determined by substituting ‘less than 10 

15 percent’ for ‘less than 80 percent’ in sub16 paragraph (A)(ii)(II) thereof. 

17 ‘‘(D) EXCEPTION.—The term ‘qualified 

18 wages’ shall not include any wages taken into 

19 account under sections 41, 45A, 45P, 45S, 51, 

20 1396, 3131, and 3132. 

21 ‘‘(4) WAGES.— 

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

23 wages (as defined in section 3121(a)) and com24 pensation (as defined in section 3231(e)). For 

25 purposes of the preceding sentence, in the case of 
453 

† HR 1319 EAS 

1 any organization or entity described in sub2 section (f)(2), wages as defined in section 

3 3121(a) shall be determined without regard to 

4 paragraphs (5), (6), (7), (10), and (13) of section 

5 3121(b) (except with respect to services per6 formed in a penal institution by an inmate 

7 thereof). 

8 ‘‘(B) ALLOWANCE FOR CERTAIN HEALTH

9 PLAN EXPENSES.— 

10 ‘‘(i) IN GENERAL.—Such term shall in11 clude amounts paid by the eligible employer 

12 to provide and maintain a group health 

13 plan (as defined in section 5000(b)(1)), but 

14 only to the extent that such amounts are ex15 cluded from the gross income of employees 

16 by reason of section 106(a). 

17 ‘‘(ii) ALLOCATION RULES.—For pur18 poses of this section, amounts treated as 

19 wages under clause (i) shall be treated as 

20 paid with respect to any employee (and 

21 with respect to any period) to the extent 

22 that such amounts are properly allocable to 

23 such employee (and to such period) in such 

24 manner as the Secretary may prescribe. Ex25 cept as otherwise provided by the Secretary, 
454 

† HR 1319 EAS 

1 such allocation shall be treated as properly 

2 made if made on the basis of being pro rata 

3 among periods of coverage. 

4 ‘‘(5) RECOVERY STARTUP BUSINESS.—The term 

5 ‘recovery startup business’ means any employer— 

6 ‘‘(A) which began carrying on any trade or 

7 business after February 15, 2020, 

8 ‘‘(B) for which the average annual gross re9 ceipts of such employer (as determined under 

10 rules similar to the rules under section 

11 448(c)(3)) for the 3-taxable-year period ending 

12 with the taxable year which precedes the cal13 endar quarter for which the credit is determined 

14 under subsection (a) does not exceed $1,000,000, 

15 and 

16 ‘‘(C) which, with respect to such calendar 

17 quarter, is not described in subclause (I) or (II) 

18 of paragraph (2)(A)(ii). 

19 ‘‘(6) OTHER TERMS.—Any term used in this sec20 tion which is also used in this chapter or chapter 22 

21 shall have the same meaning as when used in such 

22 chapter. 

23 ‘‘(d) AGGREGATION RULE.—All persons treated as a 

24 single employer under subsection (a) or (b) of section 52, 
455 

† HR 1319 EAS 

1 or subsection (m) or (o) of section 414, shall be treated as 

2 one employer for purposes of this section. 

3 ‘‘(e) CERTAIN RULES TO APPLY.—For purposes of this 

4 section, rules similar to the rules of sections 51(i)(1) and 

5 280C(a) shall apply. 

6 ‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 

7 ‘‘(1) IN GENERAL.—This credit shall not apply 

8 to the Government of the United States, the govern9 ment of any State or political subdivision thereof, or 

10 any agency or instrumentality of any of the fore11 going. 

12 ‘‘(2) EXCEPTION.—Paragraph (1) shall not 

13 apply to— 

14 ‘‘(A) any organization described in section 

15 501(c)(1) and exempt from tax under section 

16 501(a), or 

17 ‘‘(B) any entity described in paragraph (1) 

18 if— 

19 ‘‘(i) such entity is a college or univer20 sity, or 

21 ‘‘(ii) the principal purpose or function 

22 of such entity is providing medical or hos23 pital care. 
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† HR 1319 EAS 

1 In the case of any entity described in subpara2 graph (B), such entity shall be treated as satis3 fying the requirements of subsection (c)(2)(A)(i). 

4 ‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO

5 ACCOUNT.—This section shall not apply to so much of the 

6 qualified wages paid by an eligible employer as such em7 ployer elects (at such time and in such manner as the Sec8 retary may prescribe) to not take into account for purposes 

9 of this section. 

10 ‘‘(h) COORDINATION WITH CERTAIN PROGRAMS.— 

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

12 to so much of the qualified wages paid by an eligible 

13 employer as are taken into account as payroll costs 

14 in connection with— 

15 ‘‘(A) a covered loan under section 7(a)(37) 

16 or 7A of the Small Business Act, 

17 ‘‘(B) a grant under section 324 of the Eco18 nomic Aid to Hard-Hit Small Businesses, Non19 Profits, and Venues Act, or 

20 ‘‘(C) a restaurant revitalization grant 

21 under section 5003 of the American Rescue Plan 

22 Act of 2021. 

23 ‘‘(2) APPLICATION WHERE PPP LOANS NOT FOR24 GIVEN.—The Secretary shall issue guidance providing 

25 that payroll costs paid during the covered period shall 
457 

† HR 1319 EAS 

1 not fail to be treated as qualified wages under this 

2 section by reason of paragraph (1) to the extent 

3 that— 

4 ‘‘(A) a covered loan of the taxpayer under 

5 section 7(a)(37) of the Small Business Act is not 

6 forgiven by reason of a decision under section 

7 7(a)(37)(J) of such Act, or 

8 ‘‘(B) a covered loan of the taxpayer under 

9 section 7A of the Small Business Act is not for10 given by reason of a decision under section 7A(g) 

11 of such Act. 

12 Terms used in the preceding sentence which are also 

13 used in section 7A(g) or 7(a)(37)(J) of the Small 

14 Business Act shall, when applied in connection with 

15 either such section, have the same meaning as when 

16 used in such section, respectively. 

17 ‘‘(i) THIRD PARTY PAYORS.—Any credit allowed 

18 under this section shall be treated as a credit described in 

19 section 3511(d)(2). 

20 ‘‘(j) ADVANCE PAYMENTS.— 

21 ‘‘(1) IN GENERAL.—Except as provided in para22 graph (2), no advance payment of the credit under 

23 subsection (a) shall be allowed. 

24 ‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOY25 ERS.— 
458 

† HR 1319 EAS 

1 ‘‘(A) IN GENERAL.—Under rules provided 

2 by the Secretary, an eligible employer for which 

3 the average number of full-time employees (with4 in the meaning of section 4980H) employed by 

5 such eligible employer during 2019 was not 

6 greater than 500 may elect for any calendar 

7 quarter to receive an advance payment of the 

8 credit under subsection (a) for such quarter in 

9 an amount not to exceed 70 percent of the aver10 age quarterly wages paid by the employer in cal11 endar year 2019. 

12 ‘‘(B) SPECIAL RULE FOR SEASONAL EM13 PLOYERS.—In the case of any employer who em14 ploys seasonal workers (as defined in section 

15 45R(d)(5)(B)), the employer may elect to apply 

16 subparagraph (A) by substituting ‘the wages for 

17 the calendar quarter in 2019 which corresponds 

18 to the calendar quarter to which the election re19 lates’ for ‘the average quarterly wages paid by 

20 the employer in calendar year 2019’. 

21 ‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT

22 IN EXISTENCE IN 2019.—In the case of any em23 ployer that was not in existence in 2019, sub24 paragraphs (A) and (B) shall each be applied by 
459 

† HR 1319 EAS 

1 substituting ‘2020’ for ‘2019’ each place it ap2 pears. 

3 ‘‘(3) RECONCILIATION OF CREDIT WITH ADVANCE

4 PAYMENTS.— 

5 ‘‘(A) IN GENERAL.—The amount of credit 

6 which would (but for this subsection) be allowed 

7 under this section shall be reduced (but not below 

8 zero) by the aggregate payment allowed to the 

9 taxpayer under paragraph (2). Any failure to so 

10 reduce the credit shall be treated as arising out 

11 of a mathematical or clerical error and assessed 

12 according to section 6213(b)(1). 

13 ‘‘(B) EXCESS ADVANCE PAYMENTS.—If the 

14 advance payments to a taxpayer under para15 graph (2) for a calendar quarter exceed the cred16 it allowed by this section (determined without re17 gard to subparagraph (A)), the tax imposed 

18 under section 3111(b) or so much of the tax im19 posed under section 3221(a) as is attributable to 

20 the rate in effect under section 3111(b) (which21 ever is applicable) for the calendar quarter shall 

22 be increased by the amount of such excess. 

23 ‘‘(k) TREATMENT OF DEPOSITS.—The Secretary shall 

24 waive any penalty under section 6656 for any failure to 

25 make a deposit of any applicable employment taxes if the 
460 

† HR 1319 EAS 

1 Secretary determines that such failure was due to the rea2 sonable anticipation of the credit allowed under this section. 

3 ‘‘(l) EXTENSION OF LIMITATION ON ASSESSMENT.— 

4 Notwithstanding section 6501, the limitation on the time 

5 period for the assessment of any amount attributable to a 

6 credit claimed under this section shall not expire before the 

7 date that is 5 years after the later of— 

8 ‘‘(1) the date on which the original return which 

9 includes the calendar quarter with respect to which 

10 such credit is determined is filed, or 

11 ‘‘(2) the date on which such return is treated as 

12 filed under section 6501(b)(2). 

13 ‘‘(m) REGULATIONS AND GUIDANCE.—The Secretary 

14 shall issue such forms, instructions, regulations, and other 

15 guidance as are necessary— 

16 ‘‘(1) to allow the advance payment of the credit 

17 under subsection (a) as provided in subsection (j)(2), 

18 subject to the limitations provided in this section, 

19 based on such information as the Secretary shall re20 quire, 

21 ‘‘(2) with respect to the application of the credit 

22 under subsection (a) to third party payors (including 

23 professional employer organizations, certified profes24 sional employer organizations, or agents under sec25 tion 3504), including regulations or guidance allow-
461 

† HR 1319 EAS 

1 ing such payors to submit documentation necessary to 

2 substantiate the eligible employer status of employers 

3 that use such payors, and 

4 ‘‘(3) to prevent the avoidance of the purposes of 

5 the limitations under this section, including through 

6 the leaseback of employees. 

7 Any forms, instructions, regulations, or other guidance de8 scribed in paragraph (2) shall require the customer to be 

9 responsible for the accounting of the credit and for any li10 ability for improperly claimed credits and shall require the 

11 certified professional employer organization or other third 

12 party payor to accurately report such tax credits based on 

13 the information provided by the customer. 

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

15 wages paid after June 30, 2021, and before January 1, 

16 2022.’’. 

17 (b) REFUNDS.—Paragraph (2) of section 1324(b) of 

18 title 31, United States Code, is amended by inserting 

19 ‘‘3134,’’ before ‘‘6428’’. 

20 (c) CLERICAL AMENDMENT.—The table of sections for 

21 subchapter D of chapter 21 of subtitle C of the Internal Rev22 enue Code of 1986 is amended by adding at the end the 

23 following: 

‘‘Sec. 3134. Employee retention credit for employers subject to closure due to 

COVID–19.’’. 
462 

† HR 1319 EAS 

1 (d) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to calendar quarters beginning after 

3 June 30, 2021. 

4 PART 7—PREMIUM TAX CREDIT 

5 SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING 

6 PREMIUM ASSISTANCE FOR CONSUMERS. 

7 (a) IN GENERAL.—Section 36B(b)(3)(A) of the Inter8 nal Revenue Code of 1986 is amended by adding at the end 

9 the following new clause: 

10 ‘‘(iii) TEMPORARY PERCENTAGES FOR

11 2021 AND 2022.—In the case of a taxable 

12 year beginning in 2021 or 2022— 

13 ‘‘(I) clause (ii) shall not apply for 

14 purposes of adjusting premium per15 centages under this subparagraph, and 

16 ‘‘(II) the following table shall be 

17 applied in lieu of the table contained 

18 in clause (i): 

‘‘In the case of household 

income (expressed as 

a percent of poverty line) 

within the following income tier: 

The initial 

premium 

percentage is— 

The final 

premium 

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’’. 
463 

† HR 1319 EAS 

1 (b) CONFORMING AMENDMENT.—Section 36B(c)(1) of 

2 the Internal Revenue Code of 1986 is amended by adding 

3 at the end the following new subparagraph: 

4 ‘‘(E) TEMPORARY RULE FOR 2021 AND

5 2022.—In the case of a taxable year beginning 

6 in 2021 or 2022, subparagraph (A) shall be ap7 plied without regard to ‘but does not exceed 400 

8 percent’.’’. 

9 (c) EFFECTIVE DATE.—The amendments made by this 

10 section shall apply to taxable years beginning after Decem11 ber 31, 2020. 

12 SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON 

13 RECONCILIATION OF TAX CREDITS FOR COV14 ERAGE UNDER A QUALIFIED HEALTH PLAN 

15 WITH ADVANCE PAYMENTS OF SUCH CREDIT. 

16 (a) IN GENERAL.—Section 36B(f)(2)(B) of the Inter17 nal Revenue Code of 1986 is amended by adding at the end 

18 the following new clause: 

19 ‘‘(iii) TEMPORARY MODIFICATION OF

20 LIMITATION ON INCREASE.—In the case of 

21 any taxable year beginning in 2020, for 

22 any taxpayer who files for such taxable year 

23 an income tax return reconciling any ad24 vance payment of the credit under this sec-
464 

† HR 1319 EAS 

1 tion, the Secretary shall treat subparagraph 

2 (A) as not applying.’’. 

3 (b) EFFECTIVE DATE.—The amendment made by this 

4 section shall apply to taxable years beginning after Decem5 ber 31, 2019. 

6 SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE 

7 OF INDIVIDUALS RECEIVING UNEMPLOY8 MENT COMPENSATION DURING 2021. 

9 (a) IN GENERAL.—Section 36B of the Internal Rev10 enue Code of 1986 is amended by redesignating subsection 

11 (g) as subsection (h) and by inserting after subsection (f) 

12 the following new subsection: 

13 ‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE

14 UNEMPLOYMENT COMPENSATION DURING 2021.— 

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

16 in the case of a taxpayer who has received, or has 

17 been approved to receive, unemployment compensa18 tion for any week beginning during 2021, for the tax19 able year in which such week begins— 

20 ‘‘(A) such taxpayer shall be treated as an 

21 applicable taxpayer, and 

22 ‘‘(B) there shall not be taken into account 

23 any household income of the taxpayer in excess 

24 of 133 percent of the poverty line for a family 

25 of the size involved. 
465 

† HR 1319 EAS 

1 ‘‘(2) UNEMPLOYMENT COMPENSATION.—For pur2 poses of this subsection, the term ‘unemployment com3 pensation’ has the meaning given such term in section 

4 85(b). 

5 ‘‘(3) EVIDENCE OF UNEMPLOYMENT COMPENSA6 TION.—For purposes of this subsection, a taxpayer 

7 shall not be treated as having received (or been ap8 proved to receive) unemployment compensation for 

9 any week unless such taxpayer provides self-attesta10 tion of, and such documentation as the Secretary 

11 shall prescribe which demonstrates, such receipt or 

12 approval. 

13 ‘‘(4) CLARIFICATION OF RULES REMAINING AP14 PLICABLE.— 

15 ‘‘(A) JOINT RETURN REQUIREMENT.—Para16 graph (1)(A) shall not affect the application of 

17 subsection (c)(1)(C). 

18 ‘‘(B) HOUSEHOLD INCOME AND

19 AFFORDABILLITY.—Paragraph (1)(B) shall not 

20 apply to any determination of household income 

21 for purposes of paragraph (2)(C)(i)(II) or 

22 (4)(C)(ii) of subsection (c)’’. 

23 (b) EFFECTIVE DATE.—The amendments made by this 

24 section shall apply to taxable years beginning after Decem25 ber 31, 2020. 
466 

† HR 1319 EAS 

1 PART 8—MISCELLANEOUS PROVISIONS 

2 SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, 

3 ETC. ON WORLDWIDE BASIS. 

4 (a) IN GENERAL.—Section 864 of the Internal Revenue 

5 Code of 1986 is amended by striking subsection (f). 

6 (b) EFFECTIVE DATE.—The amendment made by this 

7 section shall apply to taxable years beginning after Decem8 ber 31, 2020. 

9 SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES. 

10 For purposes of the Internal Revenue Code of 1986— 

11 (1) amounts received from the Administrator of 

12 the Small Business Administration in the form of a 

13 targeted EIDL advance under section 331 of the Eco14 nomic Aid to Hard-Hit Small Businesses, Nonprofits, 

15 and Venues Act (title III of division N of Public Law 

16 116–260) shall not be included in the gross income of 

17 the person that receives such amounts, 

18 (2) no deduction shall be denied, no tax attribute 

19 shall be reduced, and no basis increase shall be de20 nied, by reason of the exclusion from gross income 

21 provided by paragraph (1), and 

22 (3) in the case of a partnership or S corporation 

23 that receives such amounts— 

24 (A) any amount excluded from income by 

25 reason of paragraph (1) shall be treated as tax 
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† HR 1319 EAS 

1 exempt income for purposes of sections 705 and 

2 1366 of the Internal Revenue Code of 1986, and 

3 (B) the Secretary of the Treasury (or the 

4 Secretary’s delegate) shall prescribe rules for de5 termining a partner’s distributive share of any 

6 amount described in subparagraph (A) for pur7 poses of section 705 of the Internal Revenue Code 

8 of 1986. 

9 SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZA10 TION GRANTS. 

11 For purposes of the Internal Revenue Code of 1986— 

12 (1) amounts received from the Administrator of 

13 the Small Business Administration in the form of a 

14 restaurant revitalization grant under section 5003 

15 shall not be included in the gross income of the person 

16 that receives such amounts, 

17 (2) no deduction shall be denied, no tax attribute 

18 shall be reduced, and no basis increase shall be de19 nied, by reason of the exclusion from gross income 

20 provided by paragraph (1), and 

21 (3) in the case of a partnership or S corporation 

22 that receives such amounts— 

23 (A) except as otherwise provided by the Sec24 retary of the Treasury (or the Secretary’s dele25 gate), any amount excluded from income by rea-
468 

† HR 1319 EAS 

1 son of paragraph (1) shall be treated as tax ex2 empt income for purposes of sections 705 and 

3 1366 of the Internal Revenue Code of 1986, and 

4 (B) the Secretary of the Treasury (or the 

5 Secretary’s delegate) shall prescribe rules for de6 termining a partner’s distributive share of any 

7 amount described in subparagraph (A) for pur8 poses of section 705 of the Internal Revenue Code 

9 of 1986. 

10 SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING 

11 OF THIRD PARTY NETWORK TRANSACTIONS. 

12 (a) IN GENERAL.—Section 6050W(e) of the Internal 

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

14 ‘‘(e) DE MINIMIS EXCEPTION FOR THIRD PARTY SET15 TLEMENT ORGANIZATIONS.—A third party settlement orga16 nization shall not be required to report any information 

17 under subsection (a) with respect to third party network 

18 transactions of any participating payee if the amount 

19 which would otherwise be reported under subsection (a)(2) 

20 with respect to such transactions does not exceed $600.’’. 

21 (b) CLARIFICATION THAT REPORTING IS NOT RE22 QUIRED ON TRANSACTIONS WHICH ARE NOT FOR GOODS

23 OR SERVICES.—Section 6050W(c)(3) of such Code is 

24 amended by inserting ‘‘described in subsection 

25 (d)(3)(A)(iii)’’ after ‘‘any transaction’’. 
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† HR 1319 EAS 

1 (c) EFFECTIVE DATE.— 

2 (1) IN GENERAL.—The amendment made by sub3 section (a) shall apply to returns for calendar years 

4 beginning after December 31, 2021. 

5 (2) CLARIFICATION.—The amendment made by 

6 subsection (b) shall apply to transactions after the 

7 date of the enactment of this Act. 

8 SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT 

9 LOAN FORGIVENESS. 

10 (a) IN GENERAL.—Section 108(f) of the Internal Rev11 enue Code of 1986 is amended by striking paragraph (5) 

12 and inserting the following: 

13 ‘‘(5) SPECIAL RULE FOR DISCHARGES IN 2021

14 THROUGH 2025.—Gross income does not include any 

15 amount which (but for this subsection) would be in16 cludible in gross income by reason of the discharge (in 

17 whole or in part) after December 31, 2020, and before 

18 January 1, 2026, of— 

19 ‘‘(A) any loan provided expressly for post20 secondary educational expenses, regardless of 

21 whether provided through the educational insti22 tution or directly to the borrower, if such loan 

23 was made, insured, or guaranteed by— 

24 ‘‘(i) the United States, or an instru25 mentality or agency thereof, 
470 

† HR 1319 EAS 

1 ‘‘(ii) a State, territory, or possession of 

2 the United States, or the District of Colum3 bia, or any political subdivision thereof, or 

4 ‘‘(iii) an eligible educational institu5 tion (as defined in section 25A), 

6 ‘‘(B) any private education loan (as defined 

7 in section 140(a)(7) of the Truth in Lending 

8 Act), 

9 ‘‘(C) any loan made by any educational or10 ganization described in section 170(b)(1)(A)(ii) 

11 if such loan is made— 

12 ‘‘(i) pursuant to an agreement with 

13 any entity described in subparagraph (A) 

14 or any private education lender (as defined 

15 in section 140(a) of the Truth in Lending 

16 Act) under which the funds from which the 

17 loan was made were provided to such edu18 cational organization, or 

19 ‘‘(ii) pursuant to a program of such 

20 educational organization which is designed 

21 to encourage its students to serve in occupa22 tions with unmet needs or in areas with 

23 unmet needs and under which the services 

24 provided by the students (or former stu25 dents) are for or under the direction of a 
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† HR 1319 EAS 

1 governmental unit or an organization de2 scribed in section 501(c)(3) and exempt 

3 from tax under section 501(a), or 

4 ‘‘(D) any loan made by an educational or5 ganization described in section 170(b)(1)(A)(ii) 

6 or by an organization exempt from tax under 

7 section 501(a) to refinance a loan to an indi8 vidual to assist the individual in attending any 

9 such educational organization but only if the re10 financing loan is pursuant to a program of the 

11 refinancing organization which is designed as 

12 described in subparagraph (C)(ii). 

13 The preceding sentence shall not apply to the dis14 charge of a loan made by an organization described 

15 in subparagraph (C) or made by a private education 

16 lender (as defined in section 140(a)(7) of the Truth 

17 in Lending Act) if the discharge is on account of serv18 ices performed for either such organization or for such 

19 private education lender.’’. 

20 (b) EFFECTIVE DATE.—The amendment made by this 

21 section shall apply to discharges of loans after December 

22 31, 2020. 
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† HR 1319 EAS 

1 Subtitle H—Pensions 

2 SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTI3 EMPLOYER PLANS AS IN ENDANGERED, CRIT4 ICAL, OR CRITICAL AND DECLINING STATUS. 

5 (a) IN GENERAL.—Notwithstanding the actuarial cer6 tification under section 305(b)(3) of the Employee Retire7 ment Income Security Act of 1974 and section 432(b)(3) 

8 of the Internal Revenue Code of 1986, if a plan sponsor 

9 of a multiemployer plan elects the application of this sec10 tion, then, for purposes of section 305 of such Act and sec11 tion 432 of such Code— 

12 (1) the status of the plan for its first plan year 

13 beginning during the period beginning on March 1, 

14 2020, and ending on February 28, 2021, or the next 

15 succeeding plan year (as designated by the plan spon16 sor in such election), shall be the same as the status 

17 of such plan under such sections for the plan year 

18 preceding such designated plan year, and 

19 (2) in the case of a plan which was in endan20 gered or critical status for the plan year preceding the 

21 designated plan year described in paragraph (1), the 

22 plan shall not be required to update its plan or sched23 ules under section 305(c)(6) of such Act and section 

24 432(c)(6) of such Code, or section 305(e)(3)(B) of such 

25 Act and section 432(e)(3)(B) of such Code, whichever 
473 

† HR 1319 EAS 

1 is applicable, until the plan year following the des2 ignated plan year described in paragraph (1). 

3 (b) EXCEPTION FOR PLANS BECOMING CRITICAL DUR4 ING ELECTION.—If— 

5 (1) an election was made under subsection (a) 

6 with respect to a multiemployer plan, and 

7 (2) such plan has, without regard to such elec8 tion, been certified by the plan actuary under section 

9 305(b)(3) of the Employee Retirement Income Secu10 rity Act of 1974 and section 432(b)(3) of the Internal 

11 Revenue Code of 1986 to be in critical status for the 

12 designated plan year described in subsection (a)(1), 

13 then such plan shall be treated as a plan in critical 

14 status for such plan year for purposes of applying 

15 section 4971(g)(1)(A) of such Code, section 302(b)(3) 

16 of such Act (without regard to the second sentence 

17 thereof), and section 412(b)(3) of such Code (without 

18 regard to the second sentence thereof). 

19 (c) ELECTION AND NOTICE.— 

20 (1) ELECTION.—An election under subsection 

21 (a)— 

22 (A) shall be made at such time and in such 

23 manner as the Secretary of the Treasury or the 

24 Secretary’s delegate may prescribe and, once 
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† HR 1319 EAS 

1 made, may be revoked only with the consent of 

2 the Secretary, and 

3 (B) if made— 

4 (i) before the date the annual certifi5 cation is submitted to the Secretary or the 

6 Secretary’s delegate under section 305(b)(3) 

7 of such Act and section 432(b)(3) of such 

8 Code, shall be included with such annual 

9 certification, and 

10 (ii) after such date, shall be submitted 

11 to the Secretary or the Secretary’s delegate 

12 not later than 30 days after the date of the 

13 election. 

14 (2) NOTICE TO PARTICIPANTS.— 

15 (A) IN GENERAL.—Notwithstanding section 

16 305(b)(3)(D) of the Employee Retirement Income 

17 Security Act of 1974 and section 432(b)(3)(D) of 

18 the Internal Revenue Code of 1986, if, by reason 

19 of an election made under subsection (a), the 

20 plan is in neither endangered nor critical sta21 tus— 

22 (i) the plan sponsor of a multiem23 ployer plan shall not be required to provide 

24 notice under such sections, and 
475 

† HR 1319 EAS 

1 (ii) the plan sponsor shall provide to 

2 the participants and beneficiaries, the bar3 gaining parties, the Pension Benefit Guar4 anty Corporation, and the Secretary of 

5 Labor a notice of the election under sub6 section (a) and such other information as 

7 the Secretary of the Treasury (in consulta8 tion with the Secretary of Labor) may re9 quire— 

10 (I) if the election is made before 

11 the date the annual certification is 

12 submitted to the Secretary or the Sec13 retary’s delegate under section 

14 305(b)(3) of such Act and section 

15 432(b)(3) of such Code, not later than 

16 30 days after the date of the certifi17 cation, and 

18 (II) if the election is made after 

19 such date, not later than 30 days after 

20 the date of the election. 

21 (B) NOTICE OF ENDANGERED STATUS.— 

22 Notwithstanding section 305(b)(3)(D) of such Act 

23 and section 432(b)(3)(D) of such Code, if the 

24 plan is certified to be in critical status for any 

25 plan year but is in endangered status by reason 
476 

† HR 1319 EAS 

1 of an election made under subsection (a), the no2 tice provided under such sections shall be the no3 tice which would have been provided if the plan 

4 had been certified to be in endangered status. 

5 SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IM6 PROVEMENT AND REHABILITATION PERIODS 

7 FOR MULTIEMPLOYER PENSION PLANS IN 

8 CRITICAL AND ENDANGERED STATUS FOR 

9 2020 OR 2021. 

10 (a) IN GENERAL.—If the plan sponsor of a multiem11 ployer plan which is in endangered or critical status for 

12 a plan year beginning in 2020 or 2021 (determined after 

13 application of section 9701) elects the application of this 

14 section, then, for purposes of section 305 of the Employee 

15 Retirement Income Security Act of 1974 and section 432 

16 of the Internal Revenue Code of 1986, the plan’s funding 

17 improvement period or rehabilitation period, whichever is 

18 applicable, shall be extended by 5 years. 

19 (b) DEFINITIONS AND SPECIAL RULES.—For purposes 

20 of this section— 

21 (1) ELECTION.—An election under this section 

22 shall be made at such time, and in such manner and 

23 form, as (in consultation with the Secretary of Labor) 

24 the Secretary of the Treasury or the Secretary’s dele25 gate may prescribe. 
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† HR 1319 EAS 

1 (2) DEFINITIONS.—Any term which is used in 

2 this section which is also used in section 305 of the 

3 Employee Retirement Income Security Act of 1974 

4 and section 432 of the Internal Revenue Code of 1986 

5 shall have the same meaning as when used in such 

6 sections. 

7 (c) EFFECTIVE DATE.—This section shall apply to 

8 plan years beginning after December 31, 2019. 

9 SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD AC10 COUNT RULES. 

11 (a) ADJUSTMENTS.— 

12 (1) AMENDMENT TO EMPLOYEE RETIREMENT IN13 COME SECURITY ACT OF 1974.—Section 304(b)(8) of 

14 the Employee Retirement Income Security Act of 

15 1974 (29 U.S.C. 1084(b)) is amended by adding at 

16 the end the following new subparagraph: 

17 ‘‘(F) RELIEF FOR 2020 AND 2021.—A multi18 employer plan with respect to which the solvency 

19 test under subparagraph (C) is met as of Feb20 ruary 29, 2020, may elect to apply this para21 graph (without regard to whether such plan pre22 viously elected the application of this para23 graph)— 

24 ‘‘(i) by substituting ‘February 29, 

25 2020’ for ‘August 31, 2008’ each place it 
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† HR 1319 EAS 

1 appears in subparagraphs (A)(i), (B)(i)(I), 

2 and (B)(i)(II), 

3 ‘‘(ii) by inserting ‘and other losses re4 lated to the virus SARS–CoV–2 or 

5 coronavirus disease 2019 (COVID–19) (in6 cluding experience losses related to reduc7 tions in contributions, reductions in em8 ployment, and deviations from anticipated 

9 retirement rates, as determined by the plan 

10 sponsor)’ after ‘net investment losses’ in 

11 subparagraph (A)(i), and 

12 ‘‘(iii) by substituting ‘this subpara13 graph or subparagraph (A)’ for ‘this sub14 paragraph and subparagraph (A) both’ in 

15 subparagraph (B)(iii). 

16 The preceding sentence shall not apply to a plan 

17 to which special financial assistance is granted 

18 under section 4262. For purposes of the applica19 tion of this subparagraph, the Secretary of the 

20 Treasury shall rely on the plan sponsor’s cal21 culations of plan losses unless such calculations 

22 are clearly erroneous.’’. 

23 (2) AMENDMENT TO INTERNAL REVENUE CODE

24 OF 1986.—Section 431(b)(8) of the Internal Revenue 
479 

† HR 1319 EAS 

1 Code of 1986 is amended by adding at the end the fol2 lowing new subparagraph: 

3 ‘‘(F) RELIEF FOR 2020 AND 2021.—A multi4 employer plan with respect to which the solvency 

5 test under subparagraph (C) is met as of Feb6 ruary 29, 2020, may elect to apply this para7 graph (without regard to whether such plan pre8 viously elected the application of this para9 graph)— 

10 ‘‘(i) by substituting ‘February 29, 

11 2020’ for ‘August 31, 2008’ each place it 

12 appears in subparagraphs (A)(i), (B)(i)(I), 

13 and (B)(i)(II), 

14 ‘‘(ii) by inserting ‘and other losses re15 lated to the virus SARS–CoV–2 or 

16 coronavirus disease 2019 (COVID–19) (in17 cluding experience losses related to reduc18 tions in contributions, reductions in em19 ployment, and deviations from anticipated 

20 retirement rates, as determined by the plan 

21 sponsor)’ after ‘net investment losses’ in 

22 subparagraph (A)(i), and 

23 ‘‘(iii) by substituting ‘this subpara24 graph or subparagraph (A)’ for ‘this sub-
480 

† HR 1319 EAS 

1 paragraph and subparagraph (A) both’ in 

2 subparagraph (B)(iii). 

3 The preceding sentence shall not apply to a plan 

4 to which special financial assistance is granted 

5 under section 4262 of the Employee Retirement 

6 Income Security Act of 1974. For purposes of the 

7 application of this subparagraph, the Secretary 

8 shall rely on the plan sponsor’s calculations of 

9 plan losses unless such calculations are clearly 

10 erroneous.’’. 

11 (b) EFFECTIVE DATES.— 

12 (1) IN GENERAL.—The amendments made by 

13 this section shall take effect as of the first day of the 

14 first plan year ending on or after February 29, 2020, 

15 except that any election a plan makes pursuant to 

16 this section that affects the plan’s funding standard 

17 account for the first plan year beginning after Feb18 ruary 29, 2020, shall be disregarded for purposes of 

19 applying the provisions of section 305 of the Em20 ployee Retirement Income Security Act of 1974 and 

21 section 432 of the Internal Revenue Code of 1986 to 

22 such plan year. 

23 (2) RESTRICTIONS ON BENEFIT INCREASES.— 

24 Notwithstanding paragraph (1), the restrictions on 

25 plan amendments increasing benefits in sections 
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† HR 1319 EAS 

1 304(b)(8)(D) of such Act and 431(b)(8)(D) of such 

2 Code, as applied by the amendments made by this 

3 section, shall take effect on the date of enactment of 

4 this Act. 

5 SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR 

6 FINANCIALLY TROUBLED MULTIEMPLOYER 

7 PLANS. 

8 (a) APPROPRIATION.—Section 4005 of the Employee 

9 Retirement Income Security Act of 1974 (29 U.S.C. 1305) 

10 is amended by adding at the end the following: 

11 ‘‘(i)(1) An eighth fund shall be established for special 

12 financial assistance to multiemployer pension plans, as 

13 provided under section 4262, and to pay for necessary ad14 ministrative and operating expenses of the corporation re15 lating to such assistance. 

16 ‘‘(2) There is appropriated from the general fund such 

17 amounts as are necessary for the costs of providing finan18 cial assistance under section 4262 and necessary adminis19 trative and operating expenses of the corporation. The 

20 eighth fund established under this subsection shall be cred21 ited with amounts from time to time as the Secretary of 

22 the Treasury, in conjunction with the Director of the Pen23 sion Benefit Guaranty Corporation, determines appro24 priate, from the general fund of the Treasury, but in no 

25 case shall such transfers occur after September 30, 2030.’’. 
482 

† HR 1319 EAS 

1 (b) FINANCIAL ASSISTANCE AUTHORITY.—The Em2 ployee Retirement Income Security Act of 1974 is amended 

3 by inserting after section 4261 of such Act (29 U.S.C. 1431) 

4 the following: 

5 ‘‘SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE COR6 PORATION. 

7 ‘‘(a) SPECIAL FINANCIAL ASSISTANCE.— 

8 ‘‘(1) IN GENERAL.—The corporation shall pro9 vide special financial assistance to an eligible multi10 employer plan under this section, upon the applica11 tion of a plan sponsor of such a plan for such assist12 ance. 

13 ‘‘(2) INAPPLICABILITY OF CERTAIN REPAYMENT

14 OBLIGATION.—A plan receiving special financial as15 sistance pursuant to this section shall not be subject 

16 to repayment obligations with respect to such special 

17 financial assistance. 

18 ‘‘(b) ELIGIBLE MULTIEMPLOYER PLANS.— 

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

20 a multiemployer plan is an eligible multiemployer 

21 plan if— 

22 ‘‘(A) the plan is in critical and declining 

23 status (within the meaning of section 305(b)(6)) 

24 in any plan year beginning in 2020 through 

25 2022; 
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† HR 1319 EAS 

1 ‘‘(B) a suspension of benefits has been ap2 proved with respect to the plan under section 

3 305(e)(9) as of the date of the enactment of this 

4 section; 

5 ‘‘(C) in any plan year beginning in 2020 

6 through 2022, the plan is certified by the plan 

7 actuary to be in critical status (within the 

8 meaning of section 305(b)(2)), has a modified 

9 funded percentage of less than 40 percent, and 

10 has a ratio of active to inactive participants 

11 which is less than 2 to 3; or 

12 ‘‘(D) the plan became insolvent for purposes 

13 of section 418E of the Internal Revenue Code of 

14 1986 after December 16, 2014, and has remained 

15 so insolvent and has not been terminated as of 

16 the date of enactment of this section. 

17 ‘‘(2) MODIFIED FUNDED PERCENTAGE.—For 

18 purposes of paragraph (1)(C), the term ‘modified 

19 funded percentage’ means the percentage equal to a 

20 fraction the numerator of which is current value of 

21 plan assets (as defined in section 3(26) of such Act) 

22 and the denominator of which is current liabilities 

23 (as defined in section 431(c)(6)(D) of such Code and 

24 section 304(c)(6)(D) of such Act). 
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† HR 1319 EAS 

1 ‘‘(c) APPLICATIONS FOR SPECIAL FINANCIAL ASSIST2 ANCE.—Within 120 days of the date of enactment of this 

3 section, the corporation shall issue regulations or guidance 

4 setting forth requirements for special financial assistance 

5 applications under this section. In such regulations or guid6 ance, the corporation shall— 

7 ‘‘(1) limit the materials required for a special fi8 nancial assistance application to the minimum nec9 essary to make a determination on the application; 

10 ‘‘(2) specify effective dates for transfers of special 

11 financial assistance following approval of an applica12 tion, based on the effective date of the supporting ac13 tuarial analysis and the date on which the applica14 tion is submitted; and 

15 ‘‘(3) provide for an alternate application for spe16 cial financial assistance under this section, which 

17 may be used by a plan that has been approved for a 

18 partition under section 4233 before the date of enact19 ment of this section. 

20 ‘‘(d) TEMPORARY PRIORITY CONSIDERATION OF AP21 PLICATIONS.— 

22 ‘‘(1) IN GENERAL.—The corporation may specify 

23 in regulations or guidance under subsection (c) that, 

24 during a period no longer than the first 2 years fol25 lowing the date of enactment of this section, applica-
485 

† HR 1319 EAS 

1 tions may not be filed by an eligible multiemployer 

2 plan unless— 

3 ‘‘(A) the eligible multiemployer plan is in4 solvent or is likely to become insolvent within 5 

5 years of the date of enactment of this section; 

6 ‘‘(B) the corporation projects the eligible 

7 multiemployer plan to have a present value of fi8 nancial assistance payments under section 4261 

9 that exceeds $1,000,000,000 if the special finan10 cial assistance is not ordered; 

11 ‘‘(C) the eligible multiemployer plan has 

12 implemented benefit suspensions under section 

13 305(e)(9) as of the date of the enactment of this 

14 section; or 

15 ‘‘(D) the corporation determines it appro16 priate based on other similar circumstances. 

17 ‘‘(e) ACTUARIAL ASSUMPTIONS.— 

18 ‘‘(1) ELIGIBILITY.—For purposes of determining 

19 eligibility for special financial assistance, the cor20 poration shall accept assumptions incorporated in a 

21 multiemployer plan’s determination that it is in crit22 ical status or critical and declining status (within the 

23 meaning of section 305(b)) for certifications of plan 

24 status completed before January 1, 2021, unless such 

25 assumptions are clearly erroneous. For certifications 
486 

† HR 1319 EAS 

1 of plan status completed after December 31, 2020, a 

2 plan shall determine whether it is in critical or crit3 ical and declining status for purposes of eligibility for 

4 special financial assistance by using the assumptions 

5 that the plan used in its most recently completed cer6 tification of plan status before January 1, 2021, un7 less such assumptions (excluding the plan’s interest 

8 rate) are unreasonable. 

9 ‘‘(2) AMOUNT OF FINANCIAL ASSISTANCE.—In 

10 determining the amount of special financial assist11 ance in its application, an eligible multiemployer 

12 plan shall— 

13 ‘‘(A) use the interest rate used by the plan 

14 in its most recently completed certification of 

15 plan status before January 1, 2021, provided 

16 that such interest rate may not exceed the inter17 est rate limit; and 

18 ‘‘(B) for other assumptions, use the assump19 tions that the plan used in its most recently 

20 completed certification of plan status before Jan21 uary 1, 2021, unless such assumptions are un22 reasonable. 

23 ‘‘(3) INTEREST RATE LIMIT.—The interest rate 

24 limit for purposes of this subsection is the rate speci25 fied in section 303(h)(2)(C)(iii) (disregarding modi-
487 

† HR 1319 EAS 

1 fications made under clause (iv) of such section) for 

2 the month in which the application for special finan3 cial assistance is filed by the eligible multiemployer 

4 plan or the 3 preceding months, with such specified 

5 rate increased by 200 basis points. 

6 ‘‘(4) CHANGES IN ASSUMPTIONS.—If a plan de7 termines that use of one or more prior assumptions 

8 is unreasonable, the plan may propose in its applica9 tion to change such assumptions, provided that the 

10 plan discloses such changes in its application and de11 scribes why such assumptions are no longer reason12 able. The corporation shall accept such changed as13 sumptions unless it determines the changes are unrea14 sonable, individually or in the aggregate. The plan 

15 may not propose a change to the interest rate other16 wise required under this subsection for eligibility or 

17 financial assistance amount. 

18 ‘‘(f) APPLICATION DEADLINE.—Any application by a 

19 plan for special financial assistance under this section shall 

20 be submitted to the corporation (and, in the case of a plan 

21 to which section 432(k)(1)(D) of the Internal Revenue Code 

22 of 1986 applies, to the Secretary of the Treasury) no later 

23 than December 31, 2025, and any revised application for 

24 special financial assistance shall be submitted no later than 

25 December 31, 2026. 
488 

† HR 1319 EAS 

1 ‘‘(g) DETERMINATIONS ON APPLICATIONS.—A plan’s 

2 application for special financial assistance under this sec3 tion that is timely filed in accordance with the regulations 

4 or guidance issued under subsection (c) shall be deemed ap5 proved unless the corporation notifies the plan within 120 

6 days of the filing of the application that the application 

7 is incomplete, any proposed change or assumption is unrea8 sonable, or the plan is not eligible under this section. Such 

9 notice shall specify the reasons the plan is ineligible for spe10 cial financial assistance, any proposed change or assump11 tion is unreasonable, or information is needed to complete 

12 the application. If a plan is denied assistance under this 

13 subsection, the plan may submit a revised application 

14 under this section. Any revised application for special fi15 nancial assistance submitted by a plan shall be deemed ap16 proved unless the corporation notifies the plan within 120 

17 days of the filing of the revised application that the applica18 tion is incomplete, any proposed change or assumption is 

19 unreasonable, or the plan is not eligible under this section. 

20 Special financial assistance issued by the corporation shall 

21 be effective on a date determined by the corporation, but 

22 no later than 1 year after a plan’s special financial assist23 ance application is approved by the corporation or deemed 

24 approved. The corporation shall not pay any special finan25 cial assistance after September 30, 2030. 
489 

† HR 1319 EAS 

1 ‘‘(h) MANNER OF PAYMENT.—The payment made by 

2 the corporation to an eligible multiemployer plan under 

3 this section shall be made as a single, lump sum payment. 

4 ‘‘(i) AMOUNT AND MANNER OF SPECIAL FINANCIAL

5 ASSISTANCE.— 

6 ‘‘(1) IN GENERAL.—Special financial assistance 

7 under this section shall be a transfer of funds in the 

8 amount necessary as demonstrated by the plan spon9 sor on the application for such special financial as10 sistance, in accordance with the requirements de11 scribed in subsection (j). Special financial assistance 

12 shall be paid to such plan as soon as practicable upon 

13 approval of the application by the corporation. 

14 ‘‘(2) NO CAP.—Special financial assistance 

15 granted by the corporation under this section shall 

16 not be capped by the guarantee under 4022A. 

17 ‘‘(j) DETERMINATION OF AMOUNT OF SPECIAL FINAN18 CIAL ASSISTANCE.— 

19 ‘‘(1) IN GENERAL.—The amount of financial as20 sistance provided to a multiemployer plan eligible for 

21 financial assistance under this section shall be such 

22 amount required for the plan to pay all benefits due 

23 during the period beginning on the date of payment 

24 of the special financial assistance payment under this 

25 section and ending on the last day of the plan year 
490 

† HR 1319 EAS 

1 ending in 2051, with no reduction in a participant’s 

2 or beneficiary’s accrued benefit as of the date of enact3 ment of this section, except to the extent of a reduc4 tion in accordance with section 305(e)(8) adopted 

5 prior to the plan’s application for special financial 

6 assistance under this section, and taking into account 

7 the reinstatement of benefits required under subsection 

8 (k). 

9 ‘‘(2) PROJECTIONS.—The funding projections for 

10 purposes of this section shall be performed on a deter11 ministic basis. 

12 ‘‘(k) REINSTATEMENT OF SUSPENDED BENEFITS.— 

13 The Secretary, in coordination with the Secretary of the 

14 Treasury, shall ensure that an eligible multiemployer plan 

15 that receives special financial assistance under this sec16 tion— 

17 ‘‘(1) reinstates any benefits that were suspended 

18 under section 305(e)(9) or section 4245(a) in accord19 ance with guidance issued by the Secretary of the 

20 Treasury pursuant to section 432(k)(1)(B) of the In21 ternal Revenue Code of 1986, effective as of the first 

22 month in which the effective date for the special fi23 nancial assistance occurs, for participants and bene24 ficiaries as of such month; and 
491 

† HR 1319 EAS 

1 ‘‘(2) provides payments equal to the amount of 

2 benefits previously suspended under section 305(e)(9) 

3 or 4245(a) to any participants or beneficiaries in pay 

4 status as of the effective date of the special financial 

5 assistance, payable, as determined by the eligible mul6 tiemployer plan— 

7 ‘‘(A) as a lump sum within 3 months of 

8 such effective date; or 

9 ‘‘(B) in equal monthly installments over a 

10 period of 5 years, commencing within 3 months 

11 of such effective date, with no adjustment for in12 terest. 

13 ‘‘(l) RESTRICTIONS ON THE USE OF SPECIAL FINAN14 CIAL ASSISTANCE.—Special financial assistance received 

15 under this section and any earnings thereon may be used 

16 by an eligible multiemployer plan to make benefit payments 

17 and pay plan expenses. Special financial assistance and 

18 any earnings on such assistance shall be segregated from 

19 other plan assets. Special financial assistance shall be in20 vested by plans in investment-grade bonds or other invest21 ments as permitted by the corporation. 

22 ‘‘(m) CONDITIONS ON PLANS RECEIVING SPECIAL FI23 NANCIAL ASSISTANCE.— 

24 ‘‘(1) IN GENERAL.—The corporation, in con25 sultation with the Secretary of the Treasury, may im-
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† HR 1319 EAS 

1 pose, by regulation or other guidance, reasonable con2 ditions on an eligible multiemployer plan that re3 ceives special financial assistance relating to in4 creases in future accrual rates and any retroactive 

5 benefit improvements, allocation of plan assets, reduc6 tions in employer contribution rates, diversion of con7 tributions to, and allocation of expenses to, other ben8 efit plans, and withdrawal liability. 

9 ‘‘(2) LIMITATION.—The corporation shall not im10 pose conditions on an eligible multiemployer plan as 

11 a condition of, or following receipt of, special finan12 cial assistance under this section relating to— 

13 ‘‘(A) any prospective reduction in plan ben14 efits (including benefits that may be adjusted 

15 pursuant to section 305(e)(8)); 

16 ‘‘(B) plan governance, including selection 

17 of, removal of, and terms of contracts with, trust18 ees, actuaries, investment managers, and other 

19 service providers; or 

20 ‘‘(C) any funding rules relating to the plan 

21 receiving special financial assistance under this 

22 section. 

23 ‘‘(3) PAYMENT OF PREMIUMS.—An eligible mul24 tiemployer plan receiving special financial assistance 

25 under this section shall continue to pay all premiums 
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† HR 1319 EAS 

1 due under section 4007 for participants and bene2 ficiaries in the plan. 

3 ‘‘(4) ASSISTANCE NOT CONSIDERED FOR CERTAIN

4 PURPOSES.—An eligible multiemployer plan that re5 ceives special financial assistance shall be deemed to 

6 be in critical status within the meaning of section 

7 305(b)(2) until the last plan year ending in 2051. 

8 ‘‘(5) INSOLVENT PLANS.—An eligible multiem9 ployer plan receiving special financial assistance 

10 under this section that subsequently becomes insolvent 

11 will be subject to the current rules and guarantee for 

12 insolvent plans. 

13 ‘‘(6) INELIGIBILITY FOR OTHER ASSISTANCE.— 

14 An eligible multiemployer plan that receives special 

15 financial assistance under this section is not eligible 

16 to apply for a new suspension of benefits under sec17 tion 305(e)(9)(G). 

18 ‘‘(n) COORDINATION WITH SECRETARY OF THE

19 TREASURY.—In prescribing the application process for eli20 gible multiemployer plans to receive special financial as21 sistance under this section and reviewing applications of 

22 such plans, the corporation shall coordinate with the Sec23 retary of the Treasury in the following manner: 

24 ‘‘(1) In the case of a plan which has suspended 

25 benefits under section 305(e)(9)— 
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† HR 1319 EAS 

1 ‘‘(A) in determining whether to approve the 

2 application, the corporation shall consult with 

3 the Secretary of the Treasury regarding the 

4 plan’s proposed method of reinstating benefits, as 

5 described in the plan’s application and in ac6 cordance with guidance issued by the Secretary 

7 of the Treasury, and 

8 ‘‘(B) the corporation shall consult with the 

9 Secretary of the Treasury regarding the amount 

10 of special financial assistance needed based on 

11 the projected funded status of the plan as of the 

12 last day of the plan year ending in 2051, wheth13 er the plan proposes to repay benefits over 5 

14 years or as a lump sum, as required by sub15 section (k)(2), and any other relevant factors, as 

16 determined by the corporation in consultation 

17 with the Secretary of the Treasury, to ensure the 

18 amount of assistance is sufficient to meet such 

19 requirement and is sufficient to pay benefits as 

20 required in subsection (j)(1). 

21 ‘‘(2) In the case of any plan which proposes in 

22 its application to change the assumptions used, as 

23 provided in subsection (e)(4), the corporation shall 

24 consult with the Secretary of the Treasury regarding 

25 such proposed change in assumptions. 
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† HR 1319 EAS 

1 ‘‘(3) If the corporation specifies in regulations or 

2 guidance that temporary priority consideration is 

3 available for plans which are insolvent within the 

4 meaning of section 418E of the Internal Revenue 

5 Code of 1986 or likely to become so insolvent or for 

6 plans which have suspended benefits under section 

7 305(e)(9), or that availability is otherwise based on 

8 the funded status of the plan under section 305, as 

9 permitted by subsection (d), the corporation shall con10 sult with the Secretary of the Treasury regarding any 

11 granting of priority consideration to such plans.’’. 

12 (c) PREMIUM RATE INCREASE.—Section 4006(a)(3) of 

13 the Employee Retirement Income Security Act of 1974 (29 

14 U.S.C. 1306(a)(3)) is amended— 

15 (1) in subparagraph (A)— 

16 (A) in clause (vi)— 

17 (i) by inserting ‘‘, and before January 

18 1, 2031’’ after ‘‘December 31, 2014,’’; and 

19 (ii) by striking ‘‘or’’ at the end; 

20 (B) in clause (vii)— 

21 (i) by moving the margin 2 ems to the 

22 left; and 

23 (ii) in subclause (II), by striking the 

24 period and inserting ‘‘, or’’; and 

25 (C) by adding at the end the following: 
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† HR 1319 EAS 

1 ‘‘(viii) in the case of a multiemployer plan, for 

2 plan years beginning after December 31, 2030, $52 

3 for each individual who is a participant in such plan 

4 during the applicable plan year.’’; and 

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

6 ‘‘(N) For each plan year beginning in a calendar year 

7 after 2031, there shall be substituted for the dollar amount 

8 specified in clause (viii) of subparagraph (A) an amount 

9 equal to the greater of— 

10 ‘‘(i) the product derived by multiplying such dol11 lar amount by the ratio of— 

12 ‘‘(I) the national average wage index (as de13 fined in section 209(k)(1) of the Social Security 

14 Act) for the first of the 2 calendar years pre15 ceding the calendar year in which such plan 

16 year begins, to 

17 ‘‘(II) the national average wage index (as so 

18 defined) for 2029; and 

19 ‘‘(ii) such dollar amount for plan years begin20 ning in the preceding calendar year. 

21 If the amount determined under this subparagraph is 

22 not a multiple of $1, such product shall be rounded 

23 to the nearest multiple of $1.’’. 

24 (d) AMENDMENTS TO INTERNAL REVENUE CODE OF

25 1986.— 
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† HR 1319 EAS 

1 (1) IN GENERAL.—Section 432(a) of the Internal 

2 Revenue Code of 1986 is amended— 

3 (A) by striking ‘‘and’’ at the end of para4 graph (2)(B), 

5 (B) by striking the period at the end of 

6 paragraph (3)(B) and inserting ‘‘, and’’, and 

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

8 paragraph: 

9 ‘‘(4) if the plan is an eligible multiemployer 

10 plan which is applying for or receiving special finan11 cial assistance under section 4262 of the Employee 

12 Retirement Income Security Act of 1974, the require13 ments of subsection (k) shall apply to the plan.’’. 

14 (2) PLANS RECEIVING SPECIAL FINANCIAL AS15 SISTANCE TO BE IN CRITICAL STATUS.—Section 

16 432(b) of the Internal Revenue Code of 1986 is 

17 amended by adding at the end the following new 

18 paragraph: 

19 ‘‘(7) PLANS RECEIVING SPECIAL FINANCIAL AS20 SISTANCE.—If an eligible multiemployer plan receiv21 ing special financial assistance under section 4262 of 

22 the Employee Retirement Income Security Act of 

23 1974 meets the requirements of subsection (k)(2), not24 withstanding the preceding paragraphs of this sub25 section, the plan shall be deemed to be in critical sta-
498 

† HR 1319 EAS 

1 tus for plan years beginning with the plan year in 

2 which the effective date for such assistance occurs and 

3 ending with the last plan year ending in 2051.’’. 

4 (3) RULES RELATING TO ELIGIBLE MULTIEM5 PLOYER PLANS.—Section 432 of the Internal Revenue 

6 Code of 1986 is amended by adding at the end the fol7 lowing new subsection: 

8 ‘‘(k) RULES RELATING TO ELIGIBLE MULTIEMPLOYER

9 PLANS.— 

10 ‘‘(1) PLANS APPLYING FOR SPECIAL FINANCIAL

11 ASSISTANCE.—In the case of an eligible multiem12 ployer plan which applies for special financial assist13 ance under section 4262 of such Act— 

14 ‘‘(A) IN GENERAL.—Such application shall 

15 be submitted in accordance with the require16 ments of such section, including any guidance 

17 issued thereunder by the Pension Benefit Guar18 anty Corporation. 

19 ‘‘(B) REINSTATEMENT OF SUSPENDED BEN20 EFITS.—In the case of a plan for which a sus21 pension of benefits has been approved under sub22 section (e)(9), the application shall describe the 

23 manner in which suspended benefits will be rein24 stated in accordance with paragraph (2)(A) and 
499 

† HR 1319 EAS 

1 guidance issued by the Secretary if the plan re2 ceives special financial assistance. 

3 ‘‘(C) AMOUNT OF FINANCIAL ASSISTANCE.— 

4 ‘‘(i) IN GENERAL.—In determining the 

5 amount of special financial assistance to be 

6 specified in its application, an eligible mul7 tiemployer plan shall— 

8 ‘‘(I) use the interest rate used by 

9 the plan in its most recently completed 

10 certification of plan status before Jan11 uary 1, 2021, provided that such inter12 est rate does not exceed the interest 

13 rate limit, and 

14 ‘‘(II) for other assumptions, use 

15 the assumptions that the plan used in 

16 its most recently completed certifi17 cation of plan status before January 1, 

18 2021, unless such assumptions are un19 reasonable. 

20 ‘‘(ii) INTEREST RATE LIMIT.—For pur21 poses of clause (i), the interest rate limit is 

22 the rate specified in section 

23 430(h)(2)(C)(iii) (disregarding modifica24 tions made under clause (iv) of such sec25 tion) for the month in which the applica-
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† HR 1319 EAS 

1 tion for special financial assistance is filed 

2 by the eligible multiemployer plan or the 3 

3 preceding months, with such specified rate 

4 increased by 200 basis points. 

5 ‘‘(iii) CHANGES IN ASSUMPTIONS.—If 

6 a plan determines that use of one or more 

7 prior assumptions is unreasonable, the plan 

8 may propose in its application to change 

9 such assumptions, provided that the plan 

10 discloses such changes in its application 

11 and describes why such assumptions are no 

12 longer reasonable. The plan may not pro13 pose a change to the interest rate otherwise 

14 required under this subsection for eligibility 

15 or financial assistance amount. 

16 ‘‘(D) PLANS APPLYING FOR PRIORITY CON17 SIDERATION.—In the case of a plan applying for 

18 special financial assistance under rules pro19 viding for temporary priority consideration, as 

20 provided in paragraph (4)(C), such plan’s appli21 cation shall be submitted to the Secretary in ad22 dition to the Pension Benefit Guaranty Corpora23 tion. 

24 ‘‘(2) PLANS RECEIVING SPECIAL FINANCIAL AS25 SISTANCE.—In the case of an eligible multiemployer 
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† HR 1319 EAS 

1 plan receiving special financial assistance under sec2 tion 4262 of the Employee Retirement Income Secu3 rity Act of 1974— 

4 ‘‘(A) REINSTATEMENT OF SUSPENDED BEN5 EFITS.—The plan shall— 

6 ‘‘(i) reinstate any benefits that were 

7 suspended under subsection (e)(9) or section 

8 4245(a) of the Employee Retirement Income 

9 Security Act of 1974, effective as of the first 

10 month in which the effective date for the 

11 special financial assistance occurs, for par12 ticipants and beneficiaries as of such 

13 month, and 

14 ‘‘(ii) provide payments equal to the 

15 amount of benefits previously suspended to 

16 any participants or beneficiaries in pay 

17 status as of the effective date of the special 

18 financial assistance, payable, as determined 

19 by the plan— 

20 ‘‘(I) as a lump sum within 3 

21 months of such effective date; or 

22 ‘‘(II) in equal monthly install23 ments over a period of 5 years, com24 mencing within 3 months of such effec-
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† HR 1319 EAS 

1 tive date, with no adjustment for inter2 est. 

3 ‘‘(B) RESTRICTIONS ON THE USE OF SPE4 CIAL FINANCIAL ASSISTANCE.—Special financial 

5 assistance received by the plan may be used to 

6 make benefit payments and pay plan expenses. 

7 Such assistance shall be segregated from other 

8 plan assets, and shall be invested by the plan in 

9 investment-grade bonds or other investments as 

10 permitted by regulations or other guidance 

11 issued by the Pension Benefit Guaranty Cor12 poration. 

13 ‘‘(C) CONDITIONS ON PLANS RECEIVING

14 SPECIAL FINANCIAL ASSISTANCE.— 

15 ‘‘(i) IN GENERAL.—The Pension Ben16 efit Guaranty Corporation, in consultation 

17 with the Secretary, may impose, by regula18 tion or other guidance, reasonable condi19 tions on an eligible multiemployer plan re20 ceiving special financial assistance relating 

21 to increases in future accrual rates and any 

22 retroactive benefit improvements, allocation 

23 of plan assets, reductions in employer con24 tribution rates, diversion of contributions 
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† HR 1319 EAS 

1 and allocation of expenses to other benefit 

2 plans, and withdrawal liability. 

3 ‘‘(ii) LIMITATION.—The Pension Ben4 efit Guaranty Corporation shall not impose 

5 conditions on an eligible multiemployer 

6 plan as a condition of, or following receipt 

7 of, special financial assistance relating to— 

8 ‘‘(I) any prospective reduction in 

9 plan benefits (including benefits that 

10 may be adjusted pursuant to subsection 

11 (e)(8)), 

12 ‘‘(II) plan governance, including 

13 selection of, removal of, and terms of 

14 contracts with, trustees, actuaries, in15 vestment managers, and other service 

16 providers, or 

17 ‘‘(III) any funding rules relating 

18 to the plan. 

19 ‘‘(D) ASSISTANCE DISREGARDED FOR CER20 TAIN PURPOSES.— 

21 ‘‘(i) FUNDING STANDARDS.—Special fi22 nancial assistance received by the plan shall 

23 not be taken into account for determining 

24 contributions required under section 431. 
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† HR 1319 EAS 

1 ‘‘(ii) INSOLVENT PLANS.—If the plan 

2 becomes insolvent within the meaning of 

3 section 418E after receiving special finan4 cial assistance, the plan shall be subject to 

5 all rules applicable to insolvent plans. 

6 ‘‘(E) INELIGIBILITY FOR SUSPENSION OF

7 BENEFITS.—The plan shall not be eligible to 

8 apply for a new suspension of benefits under 

9 subsection (e)(9)(G). 

10 ‘‘(3) ELIGIBLE MULTIEMPLOYER PLAN.— 

11 ‘‘(A) IN GENERAL.—For purposes of this 

12 section, a multiemployer plan is an eligible mul13 tiemployer plan if— 

14 ‘‘(i) the plan is in critical and declin15 ing status in any plan year beginning in 

16 2020 through 2022, 

17 ‘‘(ii) a suspension of benefits has been 

18 approved with respect to the plan under 

19 subsection (e)(9) as of the date of the enact20 ment of this subsection; 

21 ‘‘(iii) in any plan year beginning in 

22 2020 through 2022, the plan is certified by 

23 the plan actuary to be in critical status, has 

24 a modified funded percentage of less than 40 

25 percent, and has a ratio of active to inac-
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† HR 1319 EAS 

1 tive participants which is less than 2 to 3, 

2 or 

3 ‘‘(iv) the plan became insolvent within 

4 the meaning of section 418E after December 

5 16, 2014, and has remained so insolvent 

6 and has not been terminated as of the date 

7 of enactment of this subsection. 

8 ‘‘(B) MODIFIED FUNDED PERCENTAGE.— 

9 For purposes of subparagraph (A)(iii), the term 

10 ‘modified funded percentage’ means the percent11 age equal to a fraction the numerator of which 

12 is current value of plan assets (as defined in sec13 tion 3(26) of the Employee Retirement Income 

14 Security Act of 1974) and the denominator of 

15 which is current liabilities (as defined in section 

16 431(c)(6)(D)). 

17 ‘‘(4) COORDINATION WITH PENSION BENEFIT

18 GUARANTY CORPORATION.—In prescribing the appli19 cation process for eligible multiemployer plans to re20 ceive special financial assistance under section 4262 

21 of the Employee Retirement Income Security Act of 

22 1974 and reviewing applications of such plans, the 

23 Pension Benefit Guaranty Corporation shall coordi24 nate with the Secretary in the following manner: 
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† HR 1319 EAS 

1 ‘‘(A) In the case of a plan which has sus2 pended benefits under subsection (e)(9)— 

3 ‘‘(i) in determining whether to approve 

4 the application, such corporation shall con5 sult with the Secretary regarding the plan’s 

6 proposed method of reinstating benefits, as 

7 described in the plan’s application and in 

8 accordance with guidance issued by the Sec9 retary, and 

10 ‘‘(ii) such corporation shall consult 

11 with the Secretary regarding the amount of 

12 special financial assistance needed based on 

13 the projected funded status of the plan as of 

14 the last day of the plan year ending in 

15 2051, whether the plan proposes to repay 

16 benefits over 5 years or as a lump sum, as 

17 required by paragraph (2)(A)(ii), and any 

18 other relevant factors, as determined by 

19 such corporation in consultation with the 

20 Secretary, to ensure the amount of assist21 ance is sufficient to meet such requirement 

22 and is sufficient to pay benefits as required 

23 in section 4262(j)(1) of such Act. 

24 ‘‘(B) In the case of any plan which proposes 

25 in its application to change the assumptions 
507 

† HR 1319 EAS 

1 used, as provided in paragraph (1)(C)(iii), such 

2 corporation shall consult with the Secretary re3 garding such proposed change in assumptions. 

4 ‘‘(C) If such corporation specifies in regula5 tions or guidance that temporary priority con6 sideration is available for plans which are insol7 vent within the meaning of section 418E or like8 ly to become so insolvent or for plans which have 

9 suspended benefits under subsection (e)(9), or 

10 that availability is otherwise based on the funded 

11 status of the plan under this section, as per12 mitted by section 4262(d) of such Act, such cor13 poration shall consult with the Secretary regard14 ing any granting of priority consideration to 

15 such plans.’’. 

16 SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EM17 PLOYER PLANS. 

18 (a) 15-YEAR AMORTIZATION UNDER THE INTERNAL

19 REVENUE CODE OF 1986.—Section 430(c) of the Internal 

20 Revenue Code of 1986 is amended by adding at the end 

21 the following new paragraph: 

22 ‘‘(8) 15-YEAR AMORTIZATION.—With respect to 

23 plan years beginning after December 31, 2021 (or, at 

24 the election of the plan sponsor, plan years beginning 
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† HR 1319 EAS 

1 after December 31, 2018, December 31, 2019, or De2 cember 31, 2020)— 

3 ‘‘(A) the shortfall amortization bases for all 

4 plan years preceding the first plan year begin5 ning after December 31, 2021 (or after whichever 

6 earlier date is elected pursuant to this para7 graph), and all shortfall amortization install8 ments determined with respect to such bases, 

9 shall be reduced to zero, and 

10 ‘‘(B) subparagraphs (A) and (B) of para11 graph (2) shall each be applied by substituting 

12 ‘15-plan-year period’ for ‘7-plan-year period’.’’. 

13 (b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE

14 RETIREMENT INCOME SECURITY ACT OF 1974.—Section 

15 303(c) of the Employee Retirement Income Security Act of 

16 1974 (29 U.S.C. 1083(c)) is amended by adding at the end 

17 the following new paragraph: 

18 ‘‘(8) 15-YEAR AMORTIZATION.—With respect to 

19 plan years beginning after December 31, 2021 (or, at 

20 the election of the plan sponsor, plan years beginning 

21 after December 31, 2018, December 31, 2019, or De22 cember 31, 2020)— 

23 ‘‘(A) the shortfall amortization bases for all 

24 plan years preceding the first plan year begin25 ning after December 31, 2021 (or after whichever 
509 

† HR 1319 EAS 

1 earlier date is elected pursuant to this para2 graph), and all shortfall amortization install3 ments determined with respect to such bases, 

4 shall be reduced to zero, and 

5 ‘‘(B) subparagraphs (A) and (B) of para6 graph (2) shall each be applied by substituting 

7 ‘15-plan-year period’ for ‘7-plan-year period’.’’. 

8 (c) EFFECTIVE DATE.—The amendments made by this 

9 section shall apply to plan years beginning after December 

10 31, 2018. 

11 SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZA12 TION PERCENTAGES FOR SINGLE EMPLOYER 

13 PLANS. 

14 (a) AMENDMENT TO INTERNAL REVENUE CODE OF

15 1986.— 

16 (1) IN GENERAL.—The table contained in sub17 clause (II) of section 430(h)(2)(C)(iv) of the Internal 

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

‘‘If the calendar year is: 

The applicable minimum percentage is: The applicable maximum percentage is: 

Any year in the period starting in 2012 and ending 

in 2019 ........................................................................ 90% 110%

Any year in the period starting in 2020 and ending 

in 2025 ........................................................................ 95% 105%

2026 ................................................................................. 90% 110%

2027 ................................................................................. 85% 115%

2028 ................................................................................. 80% 120%

2029 ................................................................................. 75% 125%

After 2029 ....................................................................... 70% 130%.’’. 
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† HR 1319 EAS 

1 (2) FLOOR ON 25-YEAR AVERAGES.—Subclause 

2 (I) of section 430(h)(2)(C)(iv) of such Code is amend3 ed by adding at the end the following: ‘‘Notwith4 standing anything in this subclause, if the average of 

5 the first, second, or third segment rate for any 25- 

6 year period is less than 5 percent, such average shall 

7 be deemed to be 5 percent.’’. 

8 (b) AMENDMENTS TO EMPLOYEE RETIREMENT INCOME

9 SECURITY ACT OF 1974.— 

10 (1) IN GENERAL.—The table contained in sub11 clause (II) of section 303(h)(2)(C)(iv) of the Employee 

12 Retirement Income Security Act of 1974 (29 U.S.C. 

13 1083(h)(2)(C)(iv)(II)) is amended to read as follows: 

‘‘If the calendar year is: 

The applicable minimum percentage is: The applicable maximum percentage is: 

Any year in the period starting in 2012 and ending 

in 2019 ........................................................................ 90% 110%

Any year in the period starting in 2020 and ending 

in 2025 ........................................................................ 95% 105%

2026 ................................................................................. 90% 110%

2027 ................................................................................. 85% 115%

2028 ................................................................................. 80% 120%

2029 ................................................................................. 75% 125%

After 2029 ....................................................................... 70% 130%.’’. 

14 (2) FLOOR ON 25-YEAR AVERAGES.—Subclause 

15 (I) of section 303(h)(2)(C)(iv) of such Act (29 U.S.C. 

16 1083(h)(2)(C)(iv)(I)) is amended by adding at the 

17 end the following: ‘‘Notwithstanding anything in this 

18 subclause, if the average of the first, second, or third 
511 

† HR 1319 EAS 

1 segment rate for any 25-year period is less than 5 

2 percent, such average shall be deemed to be 5 per3 cent.’’. 

4 (3) CONFORMING AMENDMENTS.— 

5 (A) IN GENERAL.—Section 101(f)(2)(D) of 

6 such Act (29 U.S.C. 1021(f)(2)(D)) is amend7 ed— 

8 (i) in clause (i) by striking ‘‘and the 

9 Bipartisan Budget Act of 2015’’ both places 

10 it appears and inserting ‘‘, the Bipartisan 

11 Budget Act of 2015, and the American Res12 cue Plan Act of 2021’’, and 

13 (ii) in clause (ii) by striking ‘‘2023’’ 

14 and inserting ‘‘2029’’. 

15 (B) STATEMENTS.—The Secretary of Labor 

16 shall modify the statements required under sub17 clauses (I) and (II) of section 101(f)(2)(D)(i) of 

18 such Act to conform to the amendments made by 

19 this section. 

20 (c) EFFECTIVE DATE.— 

21 (1) IN GENERAL.—The amendments made by 

22 this section shall apply with respect to plan years be23 ginning after December 31, 2019. 

24 (2) ELECTION NOT TO APPLY.—A plan sponsor 

25 may elect not to have the amendments made by this 
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† HR 1319 EAS 

1 section apply to any plan year beginning before Jan2 uary 1, 2022, either (as specified in the election)— 

3 (A) for all purposes for which such amend4 ments apply, or 

5 (B) solely for purposes of determining the 

6 adjusted funding target attainment percentage 

7 under sections 436 of the Internal Revenue Code 

8 of 1986 and 206(g) of the Employee Retirement 

9 Income Security Act of 1974 for such plan year. 

10 A plan shall not be treated as failing to meet the re11 quirements of sections 204(g) of such Act and 

12 411(d)(6) of such Code solely by reason of an election 

13 under this paragraph. 

14 SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MIN15 IMUM FUNDING STANDARDS FOR COMMU16 NITY NEWSPAPER PLANS. 

17 (a) AMENDMENT TO INTERNAL REVENUE CODE OF

18 1986.—Subsection (m) of section 430 of the Internal Rev19 enue Code of 1986 is amended to read as follows: 

20 ‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER

21 PLANS.— 

22 ‘‘(1) IN GENERAL.—An eligible newspaper plan 

23 sponsor of a plan under which no participant has 

24 had the participant’s accrued benefit increased 

25 (whether because of service or compensation) after 
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† HR 1319 EAS 

1 April 2, 2019, may elect to have the alternative 

2 standards described in paragraph (4) apply to such 

3 plan. 

4 ‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 

5 The term ‘eligible newspaper plan sponsor’ means the 

6 plan sponsor of— 

7 ‘‘(A) any community newspaper plan, or 

8 ‘‘(B) any other plan sponsored, as of April 

9 2, 2019, by a member of the same controlled 

10 group of a plan sponsor of a community news11 paper plan if such member is in the trade or 

12 business of publishing 1 or more newspapers. 

13 ‘‘(3) ELECTION.—An election under paragraph 

14 (1) shall be made at such time and in such manner 

15 as prescribed by the Secretary. Such election, once 

16 made with respect to a plan year, shall apply to all 

17 subsequent plan years unless revoked with the consent 

18 of the Secretary. 

19 ‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND20 ARDS.—The alternative standards described in this 

21 paragraph are the following: 

22 ‘‘(A) INTEREST RATES.— 

23 ‘‘(i) IN GENERAL.—Notwithstanding 

24 subsection (h)(2)(C) and except as provided 

25 in clause (ii), the first, second, and third 
514 

† HR 1319 EAS 

1 segment rates in effect for any month for 

2 purposes of this section shall be 8 percent. 

3 ‘‘(ii) NEW BENEFIT ACCRUALS.—Not4 withstanding subsection (h)(2), for purposes 

5 of determining the funding target and nor6 mal cost of a plan for any plan year, the 

7 present value of any benefits accrued or 

8 earned under the plan for a plan year with 

9 respect to which an election under para10 graph (1) is in effect shall be determined on 

11 the basis of the United States Treasury obli12 gation yield curve for the day that is the 

13 valuation date of such plan for such plan 

14 year. 

15 ‘‘(iii) UNITED STATES TREASURY OBLI16 GATION YIELD CURVE.—For purposes of this 

17 subsection, the term ‘United States Treas18 ury obligation yield curve’ means, with re19 spect to any day, a yield curve which shall 

20 be prescribed by the Secretary for such day 

21 on interest-bearing obligations of the United 

22 States. 

23 ‘‘(B) SHORTFALL AMORTIZATION BASE.— 

24 ‘‘(i) PREVIOUS SHORTFALL AMORTIZA25 TION BASES.—The shortfall amortization 
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† HR 1319 EAS 

1 bases determined under subsection (c)(3) for 

2 all plan years preceding the first plan year 

3 to which the election under paragraph (1) 

4 applies (and all shortfall amortization in5 stallments determined with respect to such 

6 bases) shall be reduced to zero under rules 

7 similar to the rules of subsection (c)(6). 

8 ‘‘(ii) NEW SHORTFALL AMORTIZATION

9 BASE.—Notwithstanding subsection (c)(3), 

10 the shortfall amortization base for the first 

11 plan year to which the election under para12 graph (1) applies shall be the funding short13 fall of such plan for such plan year (deter14 mined using the interest rates as modified 

15 under subparagraph (A)). 

16 ‘‘(C) DETERMINATION OF SHORTFALL AM17 ORTIZATION INSTALLMENTS.— 

18 ‘‘(i) 30-YEAR PERIOD.—Subparagraphs 

19 (A) and (B) of subsection (c)(2) shall be ap20 plied by substituting ‘30-plan-year’ for ‘7- 

21 plan-year’ each place it appears. 

22 ‘‘(ii) NO SPECIAL ELECTION.—The 

23 election under subparagraph (D) of sub24 section (c)(2) shall not apply to any plan 
516 

† HR 1319 EAS 

1 year to which the election under paragraph 

2 (1) applies. 

3 ‘‘(D) EXEMPTION FROM AT-RISK TREAT4 MENT.—Subsection (i) shall not apply. 

5 ‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur6 poses of this subsection— 

7 ‘‘(A) IN GENERAL.—The term ‘community 

8 newspaper plan’ means any plan to which this 

9 section applies maintained as of December 31, 

10 2018, by an employer which— 

11 ‘‘(i) maintains the plan on behalf of 

12 participants and beneficiaries with respect 

13 to employment in the trade or business of 

14 publishing 1 or more newspapers which 

15 were published by the employer at any time 

16 during the 11-year period ending on Decem17 ber 20, 2019, 

18 ‘‘(ii)(I) is not a company the stock of 

19 which is publicly traded (on a stock ex20 change or in an over-the-counter market), 

21 and is not controlled, directly or indirectly, 

22 by such a company, or 

23 ‘‘(II) is controlled, directly or indi24 rectly, during the entire 30-year period end25 ing on December 20, 2019, by individuals 
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1 who are members of the same family, and 

2 does not publish or distribute a daily news3 paper that is carrier-distributed in printed 

4 form in more than 5 States, and 

5 ‘‘(iii) is controlled, directly or indi6 rectly— 

7 ‘‘(I) by 1 or more persons residing 

8 primarily in a State in which the 

9 community newspaper has been pub10 lished on newsprint or carrier-distrib11 uted, 

12 ‘‘(II) during the entire 30-year 

13 period ending on December 20, 2019, 

14 by individuals who are members of the 

15 same family, 

16 ‘‘(III) by 1 or more trusts, the sole 

17 trustees of which are persons described 

18 in subclause (I) or (II), or 

19 ‘‘(IV) by a combination of persons 

20 described in subclause (I), (II), or 

21 (III). 

22 ‘‘(B) NEWSPAPER.—The term ‘newspaper’ 

23 does not include any newspaper (determined 

24 without regard to this subparagraph) to which 

25 any of the following apply: 
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1 ‘‘(i) Is not in general circulation. 

2 ‘‘(ii) Is published (on newsprint or 

3 electronically) less frequently than 3 times 

4 per week. 

5 ‘‘(iii) Has not ever been regularly pub6 lished on newsprint. 

7 ‘‘(iv) Does not have a bona fide list of 

8 paid subscribers. 

9 ‘‘(C) CONTROL.—A person shall be treated 

10 as controlled by another person if such other per11 son possesses, directly or indirectly, the power to 

12 direct or cause the direction and management of 

13 such person (including the power to elect a ma14 jority of the members of the board of directors of 

15 such person) through the ownership of voting se16 curities. 

17 ‘‘(6) CONTROLLED GROUP.—For purposes of this 

18 subsection, the term ‘controlled group’ means all per19 sons treated as a single employer under subsection 

20 (b), (c), (m), or (o) of section 414 as of December 20, 

21 2019.’’. 

22 (b) AMENDMENT TO EMPLOYEE RETIREMENT INCOME

23 SECURITY ACT OF 1974.—Subsection (m) of section 303 of 

24 the Employee Retirement Income Security Act of 1974 (29 

25 U.S.C. 1083(m)) is amended to read as follows: 
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1 ‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER

2 PLANS.— 

3 ‘‘(1) IN GENERAL.—An eligible newspaper plan 

4 sponsor of a plan under which no participant has 

5 had the participant’s accrued benefit increased 

6 (whether because of service or compensation) after 

7 April 2, 2019, may elect to have the alternative 

8 standards described in paragraph (4) apply to such 

9 plan. 

10 ‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 

11 The term ‘eligible newspaper plan sponsor’ means the 

12 plan sponsor of— 

13 ‘‘(A) any community newspaper plan, or 

14 ‘‘(B) any other plan sponsored, as of April 

15 2, 2019, by a member of the same controlled 

16 group of a plan sponsor of a community news17 paper plan if such member is in the trade or 

18 business of publishing 1 or more newspapers. 

19 ‘‘(3) ELECTION.—An election under paragraph 

20 (1) shall be made at such time and in such manner 

21 as prescribed by the Secretary of the Treasury. Such 

22 election, once made with respect to a plan year, shall 

23 apply to all subsequent plan years unless revoked 

24 with the consent of the Secretary of the Treasury. 
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1 ‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND2 ARDS.—The alternative standards described in this 

3 paragraph are the following: 

4 ‘‘(A) INTEREST RATES.— 

5 ‘‘(i) IN GENERAL.—Notwithstanding 

6 subsection (h)(2)(C) and except as provided 

7 in clause (ii), the first, second, and third 

8 segment rates in effect for any month for 

9 purposes of this section shall be 8 percent. 

10 ‘‘(ii) NEW BENEFIT ACCRUALS.—Not11 withstanding subsection (h)(2), for purposes 

12 of determining the funding target and nor13 mal cost of a plan for any plan year, the 

14 present value of any benefits accrued or 

15 earned under the plan for a plan year with 

16 respect to which an election under para17 graph (1) is in effect shall be determined on 

18 the basis of the United States Treasury obli19 gation yield curve for the day that is the 

20 valuation date of such plan for such plan 

21 year. 

22 ‘‘(iii) UNITED STATES TREASURY OBLI23 GATION YIELD CURVE.—For purposes of this 

24 subsection, the term ‘United States Treas25 ury obligation yield curve’ means, with re-
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† HR 1319 EAS 

1 spect to any day, a yield curve which shall 

2 be prescribed by the Secretary of the Treas3 ury for such day on interest-bearing obliga4 tions of the United States. 

5 ‘‘(B) SHORTFALL AMORTIZATION BASE.— 

6 ‘‘(i) PREVIOUS SHORTFALL AMORTIZA7 TION BASES.—The shortfall amortization 

8 bases determined under subsection (c)(3) for 

9 all plan years preceding the first plan year 

10 to which the election under paragraph (1) 

11 applies (and all shortfall amortization in12 stallments determined with respect to such 

13 bases) shall be reduced to zero under rules 

14 similar to the rules of subsection (c)(6). 

15 ‘‘(ii) NEW SHORTFALL AMORTIZATION

16 BASE.—Notwithstanding subsection (c)(3), 

17 the shortfall amortization base for the first 

18 plan year to which the election under para19 graph (1) applies shall be the funding short20 fall of such plan for such plan year (deter21 mined using the interest rates as modified 

22 under subparagraph (A)). 

23 ‘‘(C) DETERMINATION OF SHORTFALL AM24 ORTIZATION INSTALLMENTS.— 
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1 ‘‘(i) 30-YEAR PERIOD.—Subparagraphs 

2 (A) and (B) of subsection (c)(2) shall be ap3 plied by substituting ‘30-plan-year’ for ‘7- 

4 plan-year’ each place it appears. 

5 ‘‘(ii) NO SPECIAL ELECTION.—The 

6 election under subparagraph (D) of sub7 section (c)(2) shall not apply to any plan 

8 year to which the election under paragraph 

9 (1) applies. 

10 ‘‘(D) EXEMPTION FROM AT-RISK TREAT11 MENT.—Subsection (i) shall not apply. 

12 ‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur13 poses of this subsection— 

14 ‘‘(A) IN GENERAL.—The term ‘community 

15 newspaper plan’ means a plan to which this sec16 tion applies maintained as of December 31, 

17 2018, by an employer which— 

18 ‘‘(i) maintains the plan on behalf of 

19 participants and beneficiaries with respect 

20 to employment in the trade or business of 

21 publishing 1 or more newspapers which 

22 were published by the employer at any time 

23 during the 11-year period ending on Decem24 ber 20, 2019, 
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1 ‘‘(ii)(I) is not a company the stock of 

2 which is publicly traded (on a stock ex3 change or in an over-the-counter market), 

4 and is not controlled, directly or indirectly, 

5 by such a company, or 

6 ‘‘(II) is controlled, directly, or indi7 rectly, during the entire 30-year period end8 ing on December 20, 2019, by individuals 

9 who are members of the same family, and 

10 does not publish or distribute a daily news11 paper that is carrier-distributed in printed 

12 form in more than 5 States, and 

13 ‘‘(iii) is controlled, directly, or indi14 rectly— 

15 ‘‘(I) by 1 or more persons residing 

16 primarily in a State in which the 

17 community newspaper has been pub18 lished on newsprint or carrier-distrib19 uted, 

20 ‘‘(II) during the entire 30-year 

21 period ending on December 20, 2019, 

22 by individuals who are members of the 

23 same family, 
524 

† HR 1319 EAS 

1 ‘‘(III) by 1 or more trusts, the sole 

2 trustees of which are persons described 

3 in subclause (I) or (II), or 

4 ‘‘(IV) by a combination of persons 

5 described in subclause (I), (II), or 

6 (III). 

7 ‘‘(B) NEWSPAPER.—The term ‘newspaper’ 

8 does not include any newspaper (determined 

9 without regard to this subparagraph) to which 

10 any of the following apply: 

11 ‘‘(i) Is not in general circulation. 

12 ‘‘(ii) Is published (on newsprint or 

13 electronically) less frequently than 3 times 

14 per week. 

15 ‘‘(iii) Has not ever been regularly pub16 lished on newsprint. 

17 ‘‘(iv) Does not have a bona fide list of 

18 paid subscribers. 

19 ‘‘(C) CONTROL.—A person shall be treated 

20 as controlled by another person if such other per21 son possesses, directly or indirectly, the power to 

22 direct or cause the direction and management of 

23 such person (including the power to elect a ma24 jority of the members of the board of directors of 
525 

† HR 1319 EAS 

1 such person) through the ownership of voting se2 curities. 

3 ‘‘(6) CONTROLLED GROUP.—For purposes of this 

4 subsection, the term ‘controlled group’ means all per5 sons treated as a single employer under subsection 

6 (b), (c), (m), or (o) of section 414 of the Internal Rev7 enue Code of 1986 as of December 20, 2019. 

8 ‘‘(7) EFFECT ON PREMIUM RATE CALCULA9 TION.—In the case of a plan for which an election is 

10 made to apply the alternative standards described in 

11 paragraph (3), the additional premium under section 

12 4006(a)(3)(E) shall be determined as if such election 

13 had not been made.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by this 

15 section shall apply to plan years ending after December 31, 

16 2017. 

17 SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EM18 PLOYEE REMUNERATION. 

19 Paragraph (3) of section 162(m) of the Internal Rev20 enue Code of 1986 is amended— 

21 (1) by redesignating subparagraph (C) as sub22 paragraph (D), 

23 (2) by striking ‘‘or’’ at the end of subparagraph 

24 (B), 
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1 (3) by inserting after subparagraph (B) the fol2 lowing new subparagraph: 

3 ‘‘(C) in the case of taxable years beginning 

4 after December 31, 2026, such employee is among 

5 the 5 highest compensated employees for the tax6 able year other than any individual described in 

7 subparagraph (A) or (B), or’’, and 

8 (4) by striking ‘‘employee’’ in subparagraph (D), 

9 as so redesignated, and inserting ‘‘employee described 

10 in subparagraph (A) or (B)’’. 

11 Subtitle I—Child Care for Workers 

12 SEC. 9801. CHILD CARE ASSISTANCE. 

13 (a) APPROPRIATION.— 

14 (1) IN GENERAL.—Section 418(a)(3) of the So15 cial Security Act (42 U.S.C. 618(a)(3)) is amended to 

16 read as follows: 

17 ‘‘(3) APPROPRIATION.—For grants under this 

18 section, there are appropriated $3,550,000,000 for 

19 each fiscal year, of which— 

20 ‘‘(A) $3,375,000,000 shall be available for 

21 grants to States; 

22 ‘‘(B) $100,000,000 shall be available for 

23 grants to Indian tribes and tribal organizations; 

24 and 
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1 ‘‘(C) $75,000,000 shall be available for 

2 grants to territories.’’. 

3 (2) CONFORMING AMENDMENT.—Section 

4 418(a)(2)(A) of such Act (42 U.S.C. 618(a)(2)(A)) is 

5 amended by striking ‘‘paragraph (3), and remaining 

6 after the reservation described in paragraph (4) and’’ 

7 and inserting ‘‘paragraph (3)(A),’’. 

8 (b) MODIFICATION OF STATE MATCH REQUIREMENT

9 FOR FUNDING INCREASES IN FISCAL YEARS 2021 AND

10 2022.—With respect to the amounts made available by sec11 tion 418(a)(3) of the Social Security Act for each of fiscal 

12 years 2021 and 2022, section 418(a)(2)(C) of such Act shall 

13 be applied and administered with respect to any State that 

14 is entitled to receive the entire amount that would be allot15 ted to the State under section 418(a)(2)(B) of such Act for 

16 the fiscal year in the manner authorized for fiscal year 

17 2020, as if the Federal medical assistance percentage for 

18 the State for the fiscal year were 100 percent. 

19 (c) FUNDING FOR THE TERRITORIES.—Section 

20 418(a)(4) of such Act (42 U.S.C. 618(a)(4)) is amended to 

21 read as follows: 

22 ‘‘(4) TERRITORIES.— 

23 ‘‘(A) GRANTS.—The Secretary shall use the 

24 amounts made available by paragraph (3)(C) to 
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† HR 1319 EAS 

1 make grants to the territories under this para2 graph. 

3 ‘‘(B) ALLOTMENTS.—The amount described 

4 in subparagraph (A) shall be allotted among the 

5 territories in proportion to their respective needs. 

6 ‘‘(C) REDISTRIBUTION.—The 1st sentence of 

7 clause (i) and clause (ii) of paragraph (2)(D) 

8 shall apply with respect to the amounts allotted 

9 to the territories under this paragraph, except 

10 that the 2nd sentence of paragraph (2)(D) shall 

11 not apply and the amounts allotted to the terri12 tories that are available for redistribution for a 

13 fiscal year shall be redistributed to each territory 

14 that applies for the additional amounts, to the 

15 extent that the Secretary determines that the ter16 ritory will be able to use the additional amounts 

17 to provide child care assistance, in an amount 

18 that bears the same ratio to the amount so avail19 able for redistribution as the amount allotted to 

20 the territory for the fiscal year bears to the total 

21 amount allotted to all the territories receiving re22 distributed funds under this paragraph for the 

23 fiscal year. 
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1 ‘‘(D) INAPPLICABILITY OF PAYMENT LIMITA2 TION.— Section 1108(a) shall not apply with re3 spect to any amount paid under this paragraph. 

4 ‘‘(E) TERRITORY.—In this paragraph, the 

5 term ‘territory’ means the Commonwealth of 

6 Puerto Rico, the United States Virgin Islands, 

7 Guam, American Samoa, and the Common8 wealth of the Northern Mariana Islands.’’. 

9 Subtitle J—Medicaid 

10 SEC. 9811. MANDATORY COVERAGE OF COVID–19 VACCINES 

11 AND ADMINISTRATION AND TREATMENT 

12 UNDER MEDICAID. 

13 (a) COVERAGE.— 

14 (1) IN GENERAL.—Section 1905(a)(4) of the So15 cial Security Act (42 U.S.C. 1396d(a)(4)) is amended 

16 by striking the semicolon at the end and inserting ‘‘; 

17 and (E) during the period beginning on the date of 

18 the enactment of the American Rescue Plan Act of 

19 2021 and ending on the last day of the first calendar 

20 quarter that begins one year after the last day of the 

21 emergency period described in section 1135(g)(1)(B), 

22 a COVID–19 vaccine and administration of the vac23 cine; and (F) during the period beginning on the date 

24 of the enactment of the American Rescue Plan Act of 

25 2021 and ending on the last day of the first calendar 
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1 quarter that begins one year after the last day of the 

2 emergency period described in section 1135(g)(1)(B), 

3 testing and treatments for COVID–19, including spe4 cialized equipment and therapies (including preven5 tive therapies), and, without regard to the require6 ments of section 1902(a)(10)(B) (relating to com7 parability), in the case of an individual who is diag8 nosed with or presumed to have COVID–19, during 

9 the period such individual has (or is presumed to 

10 have) COVID–19, the treatment of a condition that 

11 may seriously complicate the treatment of COVID–19, 

12 if otherwise covered under the State plan (or waiver 

13 of such plan);’’. 

14 (2) MAKING COVID–19 VACCINE AVAILABLE TO

15 ADDITIONAL ELIGIBILITY GROUPS AND TREATMENT

16 AVAILABLE TO CERTAIN UNINSURED.—Section 

17 1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is 

18 amended in the matter following subparagraph (G)— 

19 (A) by striking ‘‘and to other conditions 

20 which may complicate pregnancy, (VIII)’’ and 

21 inserting ‘‘, medical assistance for services re22 lated to other conditions which may complicate 

23 pregnancy, and medical assistance for vaccines 

24 described in section 1905(a)(4)(E) and the ad-
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1 ministration of such vaccines during the period 

2 described in such section, (VIII)’’; 

3 (B) by inserting ‘‘and medical assistance 

4 for vaccines described in section 1905(a)(4)(E) 

5 and the administration of such vaccines during 

6 the period described in such section’’ after ‘‘(de7 scribed in subsection (z)(2))’’; 

8 (C) by inserting ‘‘and medical assistance for 

9 vaccines described in section 1905(a)(4)(E) and 

10 the administration of such vaccines during the 

11 period described in such section’’ after ‘‘described 

12 in subsection (k)(1)’’; 

13 (D) by inserting ‘‘and medical assistance 

14 for vaccines described in section 1905(a)(4)(E) 

15 and the administration of such vaccines during 

16 the period described in such section’’ after ‘‘fam17 ily planning setting’’; 

18 (E) by striking ‘‘and any visit described in 

19 section 1916(a)(2)(G) that is furnished during 

20 any such portion’’ and inserting ‘‘, any service 

21 described in section 1916(a)(2)(G) that is fur22 nished during any such portion, any vaccine de23 scribed in section 1905(a)(4)(E) (and the admin24 istration of such vaccine) that is furnished dur25 ing any such portion, and testing and treat-
532 

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1 ments for COVID–19, including specialized 

2 equipment and therapies (including preventive 

3 therapies), and, in the case of an individual who 

4 is diagnosed with or presumed to have COVID– 

5 19, during the period such individual has (or is 

6 presumed to have) COVID–19, the treatment of 

7 a condition that may seriously complicate the 

8 treatment of COVID–19, if otherwise covered 

9 under the State plan (or waiver of such plan)’’; 

10 and 

11 (F) by striking the semicolon at the end and 

12 inserting ‘‘, and (XIX) medical assistance shall 

13 be made available during the period described in 

14 section 1905(a)(4)(E) for vaccines described in 

15 such section and the administration of such vac16 cines, for any individual who is eligible for and 

17 receiving medical assistance under the State 

18 plan or under a waiver of such plan (other than 

19 an individual who is eligible for medical assist20 ance consisting only of payment of premiums 

21 pursuant to subparagraph (E) or (F) or section 

22 1933), notwithstanding any provision of this 

23 title or waiver under section 1115 impacting 

24 such individual’s eligibility for medical assist25 ance under such plan or waiver to coverage for 
533 

† HR 1319 EAS 

1 a limited type of benefits and services that would 

2 not otherwise include coverage of a COVID–19 

3 vaccine and its administration;’’. 

4 (3) PROHIBITION OF COST SHARING.— 

5 (A) IN GENERAL.—Subsections (a)(2) and 

6 (b)(2) of section 1916 of the Social Security Act 

7 (42 U.S.C. 1396o) are each amended— 

8 (i) in subparagraph (F), by striking 

9 ‘‘or’’ at the end; 

10 (ii) in subparagraph (G), by striking 

11 ‘‘; and’’; and 

12 (iii) by adding at the end the following 

13 subparagraphs: 

14 ‘‘(H) during the period beginning on the 

15 date of the enactment of this subparagraph and 

16 ending on the last day of the first calendar quar17 ter that begins one year after the last day of the 

18 emergency period described in section 

19 1135(g)(1)(B), a COVID–19 vaccine and the ad20 ministration of such vaccine (for any individual 

21 eligible for medical assistance for such vaccine 

22 (and administration)); or 

23 ‘‘(I) during the period beginning on the 

24 date of the enactment of this subparagraph and 

25 ending on the last day of the first calendar quar-
534 

† HR 1319 EAS 

1 ter that begins one year after the last day of the 

2 emergency period described in section 

3 1135(g)(1)(B), testing and treatments for 

4 COVID–19, including specialized equipment and 

5 therapies (including preventive therapies), and, 

6 in the case of an individual who is diagnosed 

7 with or presumed to have COVID–19, during the 

8 period during which such individual has (or is 

9 presumed to have) COVID–19, the treatment of 

10 a condition that may seriously complicate the 

11 treatment of COVID–19, if otherwise covered 

12 under the State plan (or waiver of such plan); 

13 and’’. 

14 (B) APPLICATION TO ALTERNATIVE COST

15 SHARING.—Section 1916A(b)(3)(B) of the Social 

16 Security Act (42 U.S.C. 1396o–1(b)(3)(B)) is 

17 amended— 

18 (i) in clause (xi), by striking ‘‘any 

19 visit’’ and inserting ‘‘any service’’; and 

20 (ii) by adding at the end the following 

21 clauses: 

22 ‘‘(xii) During the period beginning on 

23 the date of the enactment of this clause and 

24 ending on the last day of the first calendar 

25 quarter that begins one year after the last 
535 

† HR 1319 EAS 

1 day of the emergency period described in 

2 section 1135(g)(1)(B), a COVID–19 vaccine 

3 and the administration of such vaccine (for 

4 any individual eligible for medical assist5 ance for such vaccine (and administra6 tion)). 

7 ‘‘(xiii) During the period beginning on 

8 the date of the enactment of this clause and 

9 ending on the last day of the first calendar 

10 quarter that begins one year after the last 

11 day of the emergency period described in 

12 section 1135(g)(1)(B), testing and treat13 ments for COVID–19, including specialized 

14 equipment and therapies (including preven15 tive therapies), and, in the case of an indi16 vidual who is diagnosed with or presumed 

17 to have COVID–19, during the period dur18 ing which such individual has (or is pre19 sumed to have) COVID–19, the treatment of 

20 a condition that may seriously complicate 

21 the treatment of COVID–19, if otherwise 

22 covered under the State plan (or waiver of 

23 such plan).’’. 
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1 (4) INCLUSION IN THE MEDICAID DRUG REBATE

2 PROGRAM OF COVERED OUTPATIENT DRUGS USED FOR

3 COVID–19 TREATMENT.— 

4 (A) IN GENERAL.—The requirements of sec5 tion 1927 of the Social Security Act (42 U.S.C. 

6 1396r–8) shall apply to any drug or biological 

7 product to which subparagraph (F) of section 

8 1905(a)(4) of such Act, as added by paragraph 

9 (1), applies or to which the subclause (XVIII) in 

10 the matter following subparagraph (G) of section 

11 1902(a)(10) of such Act, as added by paragraph 

12 (2), applies that is— 

13 (i) furnished as medical assistance in 

14 accordance with section 1902(a)(10)(A) of 

15 such Act and such subparagraph (F) or sub16 clause (XVIII) and section 1902(a)(10)(A) 

17 of such Act, as applicable, for the treatment, 

18 or prevention, of COVID–19, as described in 

19 such subparagraph or subclause, respec20 tively; and 

21 (ii) a covered outpatient drug (as de22 fined in section 1927(k) of such Act, except 

23 that, in applying paragraph (2)(A) of such 

24 section to a drug to which such subpara25 graph (F) or such subclause (XVIII) ap-
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† HR 1319 EAS 

1 plies, such drug shall be deemed a pre2 scribed drug for purposes of section 

3 1905(a)(12) of such Act). 

4 (B) CONFORMING AMENDMENT.—Section 

5 1927(d)(7) of the Social Security Act (42 U.S.C. 

6 1396r–8(d)(7)) is amended by adding at the end 

7 the following new subparagraph: 

8 ‘‘(E) Drugs and biological products to 

9 which section 1905(a)(4)(F) and subclause 

10 (XVIII) in the matter following subparagraph 

11 (G) of section 1902(a)(10) apply that are fur12 nished as medical assistance in accordance with 

13 such section or clause, respectively, for the treat14 ment or prevention, of COVID–19, as described 

15 in such subparagraph or subclause, respectively, 

16 and section 1902(a)(10)(A).’’. 

17 (5) ALTERNATIVE BENEFIT PLANS.—Section 

18 1937(b) of the Social Security Act (42 U.S.C. 1396u– 

19 7(b)) is amended by adding at the end the following 

20 new paragraph: 

21 ‘‘(8) COVID–19 VACCINES, TESTING, AND TREAT22 MENT.—Notwithstanding the previous provisions of 

23 this section, a State may not provide for medical as24 sistance through enrollment of an individual with 

25 benchmark coverage or benchmark-equivalent coverage 
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† HR 1319 EAS 

1 under this section unless, during the period beginning 

2 on the date of the enactment of the American Rescue 

3 Plan Act of 2021 and ending on the last day of the 

4 first calendar quarter that begins one year after the 

5 last day of the emergency period described in section 

6 1135(g)(1)(B), such coverage includes (and does not 

7 impose any deduction, cost sharing, or similar charge 

8 for)— 

9 ‘‘(A) COVID–19 vaccines and administra10 tion of the vaccines; and 

11 ‘‘(B) testing and treatments for COVID–19, 

12 including specialized equipment and therapies 

13 (including preventive therapies), and, in the case 

14 of such an individual who is diagnosed with or 

15 presumed to have COVID–19, during the period 

16 such individual has (or is presumed to have) 

17 COVID–19, the treatment of a condition that 

18 may seriously complicate the treatment of 

19 COVID–19, if otherwise covered under the State 

20 plan (or waiver of such plan).’’. 

21 (b) TEMPORARY INCREASE IN FEDERAL PAYMENTS

22 FOR COVERAGE AND ADMINISTRATION OF COVID–19 VAC23 CINES.—Section 1905 of the Social Security Act (42 U.S.C. 

24 1396d) is amended— 
539 

† HR 1319 EAS 

1 (1) in subsection (b), by striking ‘‘and (ff)’’ and 

2 inserting ‘‘(ff), and (hh)’’; 

3 (2) in subsection (ff), in the matter preceding 

4 paragraph (1), by inserting ‘‘, subject to subsection 

5 (hh)’’ after ‘‘or (z)(2)’’ and 

6 (3) by adding at the end the following new sub7 section: 

8 ‘‘(hh) TEMPORARY INCREASED FMAP FOR MEDICAL

9 ASSISTANCE FOR COVERAGE AND ADMINISTRATION OF

10 COVID–19 VACCINES.— 

11 ‘‘(1) IN GENERAL.—Notwithstanding any other 

12 provision of this title, during the period described in 

13 paragraph (2), the Federal medical assistance per14 centage for a State, with respect to amounts expended 

15 by the State for medical assistance for a vaccine de16 scribed in subsection (a)(4)(E) (and the administra17 tion of such a vaccine), shall be equal to 100 percent. 

18 ‘‘(2) PERIOD DESCRIBED.—The period described 

19 in this paragraph is the period that— 

20 ‘‘(A) begins on the first day of the first 

21 quarter beginning after the date of the enactment 

22 of this subsection; and 

23 ‘‘(B) ends on the last day of the first quar24 ter that begins one year after the last day of the 
540 

† HR 1319 EAS 

1 emergency period described in section 

2 1135(g)(1)(B). 

3 ‘‘(3) EXCLUSION OF EXPENDITURES FROM TER4 RITORIAL CAPS.—Any payment made to a territory 

5 for expenditures for medical assistance under sub6 section (a)(4)(E) that are subject to the Federal med7 ical assistance percentage specified under paragraph 

8 (1) shall not be taken into account for purposes of ap9 plying payment limits under subsections (f) and (g) 

10 of section 1108.’’. 

11 SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER 

12 MEDICAID FOR PREGNANT AND POSTPARTUM 

13 WOMEN. 

14 (a) STATE OPTION.—Section 1902(e) of the Social Se15 curity Act (42 U.S.C. 1396a(e)) is amended by adding at 

16 the end the following new paragraph: 

17 ‘‘(16) EXTENDING CERTAIN COVERAGE FOR

18 PREGNANT AND POSTPARTUM WOMEN.— 

19 ‘‘(A) IN GENERAL.—At the option of the 

20 State, the State plan (or waiver of such State 

21 plan) may provide, that an individual who, 

22 while pregnant, is eligible for and has received 

23 medical assistance under the State plan ap24 proved under this title (or a waiver of such plan) 

25 (including during a period of retroactive eligi-
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† HR 1319 EAS 

1 bility under subsection (a)(34)) shall, in addi2 tion to remaining eligible under paragraph (5) 

3 for all pregnancy-related and postpartum med4 ical assistance available under the State plan (or 

5 waiver) through the last day of the month in 

6 which the 60-day period (beginning on the last 

7 day of her pregnancy) ends, remain eligible 

8 under the State plan (or waiver) for medical as9 sistance for the period beginning on the first day 

10 occurring after the end of such 60-day period 

11 and ending on the last day of the month in 

12 which the 12-month period (beginning on the 

13 last day of her pregnancy) ends. 

14 ‘‘(B) FULL BENEFITS DURING PREGNANCY

15 AND THROUGHOUT THE 12-MONTH POSTPARTUM

16 PERIOD.—The medical assistance provided for a 

17 pregnant or postpartum individual by a State 

18 making an election under this paragraph, with19 out regard to the basis on which the individual 

20 is eligible for medical assistance under the State 

21 plan (or waiver), shall— 

22 ‘‘(i) include all items and services cov23 ered under the State plan (or waiver) that 

24 are not less in amount, duration, or scope, 

25 or are determined by the Secretary to be 
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1 substantially equivalent, to the medical as2 sistance available for an individual de3 scribed in subsection (a)(10)(A)(i); and 

4 ‘‘(ii) be provided for the individual 

5 while pregnant and during the 12-month 

6 period that begins on the last day of the in7 dividual’s pregnancy and ends on the last 

8 day of the month in which such 12-month 

9 period ends. 

10 ‘‘(C) COVERAGE UNDER CHIP.—A State 

11 making an election under this paragraph that 

12 covers under title XXI child health assistance for 

13 targeted low-income children who are pregnant 

14 or targeted low-income pregnant women, as ap15 plicable, shall also make the election under sec16 tion 2107(e)(1)(J) of such title.’’. 

17 (b) EFFECTIVE DATE.—The amendment made by sub18 section (a) shall apply with respect to State elections made 

19 under paragraph (16) of section 1902(e) of the Social Secu20 rity Act (42 U.S.C. 1396a(e)), as added by subsection (a), 

21 during the 5-year period beginning on the 1st day of the 

22 1st fiscal year quarter that begins one year after the date 

23 of the enactment of this Act. 
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1 SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COM2 MUNITY-BASED MOBILE CRISIS INTERVEN3 TION SERVICES. 

4 Title XIX of the Social Security Act is amended by 

5 adding after section 1946 (42 U.S.C. 1396w–5) the fol6 lowing new section: 

7 ‘‘SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COM8 MUNITY-BASED MOBILE CRISIS INTERVEN9 TION SERVICES. 

10 ‘‘(a) IN GENERAL.—Notwithstanding section 

11 1902(a)(1) (relating to Statewideness), section 

12 1902(a)(10)(B) (relating to comparability), section 

13 1902(a)(23)(A) (relating to freedom of choice of providers), 

14 or section 1902(a)(27) (relating to provider agreements), a 

15 State may, during the 5-year period beginning on the first 

16 day of the first fiscal year quarter that begins on or after 

17 the date that is 1 year after the date of the enactment of 

18 this section, provide medical assistance for qualifying com19 munity-based mobile crisis intervention services. 

20 ‘‘(b) QUALIFYING COMMUNITY-BASED MOBILE CRISIS

21 INTERVENTION SERVICES DEFINED.—For purposes of this 

22 section, the term ‘qualifying community-based mobile crisis 

23 intervention services’ means, with respect to a State, items 

24 and services for which medical assistance is available under 

25 the State plan under this title or a waiver of such plan, 

26 that are— 
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1 ‘‘(1) furnished to an individual otherwise eligible 

2 for medical assistance under the State plan (or waiv3 er of such plan) who is— 

4 ‘‘(A) outside of a hospital or other facility 

5 setting; and 

6 ‘‘(B) experiencing a mental health or sub7 stance use disorder crisis; 

8 ‘‘(2) furnished by a multidisciplinary mobile cri9 sis team— 

10 ‘‘(A) that includes at least 1 behavioral 

11 health care professional who is capable of con12 ducting an assessment of the individual, in ac13 cordance with the professional’s permitted scope 

14 of practice under State law, and other profes15 sionals or paraprofessionals with appropriate ex16 pertise in behavioral health or mental health cri17 sis response, including nurses, social workers, 

18 peer support specialists, and others, as des19 ignated by the State through a State plan 

20 amendment (or waiver of such plan); 

21 ‘‘(B) whose members are trained in trauma22 informed care, de-escalation strategies, and harm 

23 reduction; 

24 ‘‘(C) that is able to respond in a timely 

25 manner and, where appropriate, provide— 
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1 ‘‘(i) screening and assessment; 

2 ‘‘(ii) stabilization and de-escalation; 

3 and 

4 ‘‘(iii) coordination with, and referrals 

5 to, health, social, and other services and 

6 supports as needed, and health services as 

7 needed; 

8 ‘‘(D) that maintains relationships with rel9 evant community partners, including medical 

10 and behavioral health providers, primary care 

11 providers, community health centers, crisis res12 pite centers, and managed care organizations (if 

13 applicable); and 

14 ‘‘(E) that maintains the privacy and con15 fidentiality of patient information consistent 

16 with Federal and State requirements; and 

17 ‘‘(3) available 24 hours per day, every day of the 

18 year. 

19 ‘‘(c) PAYMENTS.—Notwithstanding section 1905(b) or 

20 1905(ff) and subject to subsections (y) and (z) of section 

21 1905, during each of the first 12 fiscal quarters occurring 

22 during the period described in subsection (a) that a State 

23 meets the requirements described in subsection (d), the Fed24 eral medical assistance percentage applicable to amounts 

25 expended by the State for medical assistance for qualifying 
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1 community-based mobile crisis intervention services fur2 nished during such quarter shall be equal to 85 percent. 

3 In no case shall the application of the previous sentence 

4 result in the Federal medical assistance percentage applica5 ble to amounts expended by a State for medical assistance 

6 for such qualifying community-based mobile crisis interven7 tion services furnished during a quarter being less than the 

8 Federal medical assistance percentage that would apply to 

9 such amounts expended by the State for such services fur10 nished during such quarter without application of the pre11 vious sentence. 

12 ‘‘(d) REQUIREMENTS.—The requirements described in 

13 this subsection are the following: 

14 ‘‘(1) The State demonstrates, to the satisfaction 

15 of the Secretary that it will be able to support the 

16 provision of qualifying community-based mobile crisis 

17 intervention services that meet the conditions specified 

18 in subsection (b). 

19 ‘‘(2) The State provides assurances satisfactory 

20 to the Secretary that— 

21 ‘‘(A) any additional Federal funds received 

22 by the State for qualifying community-based mo23 bile crisis intervention services provided under 

24 this section that are attributable to the increased 

25 Federal medical assistance percentage under 
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1 subection (c) will be used to supplement, and not 

2 supplant, the level of State funds expended for 

3 such services for the fiscal year preceding the 

4 first fiscal quarter occurring during the period 

5 described in subsection (a); 

6 ‘‘(B) if the State made qualifying commu7 nity-based mobile crisis intervention services 

8 available in a region of the State in such fiscal 

9 year, the State will continue to make such serv10 ices available in such region under this section 

11 during each month occurring during the period 

12 described in subsection (a) for which the Federal 

13 medical assistance percentage under subsection 

14 (c) is applicable with respect to the State. 

15 ‘‘(e) FUNDING FOR STATE PLANNING GRANTS.—There 

16 is appropriated, out of any funds in the Treasury not other17 wise appropriated, $15,000,000 to the Secretary for pur18 poses of implementing, administering, and making plan19 ning grants to States as soon as practicable for purposes 

20 of developing a State plan amendment or section 1115, 

21 1915(b), or 1915(c) waiver request (or an amendment to 

22 such a waiver) to provide qualifying community-based mo23 bile crisis intervention services under this section, to remain 

24 available until expended.’’. 
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1 SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL 

2 ASSISTANCE UNDER STATE MEDICAID PLANS 

3 WHICH BEGIN TO EXPEND AMOUNTS FOR 

4 CERTAIN MANDATORY INDIVIDUALS. 

5 Section 1905 of the Social Security Act (42 U.S.C. 

6 1396d), as amended by section 9811 of this subtitle, is fur7 ther amended— 

8 (1) in subsection (b), in the first sentence, by 

9 striking ‘‘and (hh)’’ and inserting ‘‘(hh), and (ii)’’; 

10 (2) in subsection (ff), by striking ‘‘subject to sub11 section (hh)’’ and inserting ‘‘subject to subsections 

12 (hh) and (ii)’’; and 

13 (3) by adding at the end the following new sub14 section: 

15 ‘‘(ii) TEMPORARY INCREASE IN FMAP FOR MEDICAL

16 ASSISTANCE UNDER STATE MEDICAID PLANS WHICH

17 BEGIN TO EXPEND AMOUNTS FOR CERTAIN MANDATORY

18 INDIVIDUALS.— 

19 ‘‘(1) IN GENERAL.—For each quarter occurring 

20 during the 8-quarter period beginning with the first 

21 calendar quarter during which a qualifying State (as 

22 defined in paragraph (3)) expends amounts for all in23 dividuals described in section 1902(a)(10)(A)(i)(VIII) 

24 under the State plan (or waiver of such plan), the 

25 Federal medical assistance percentage determined 

26 under subsection (b) for such State shall, after appli-
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1 cation of any increase, if applicable, under section 

2 6008 of the Families First Coronavirus Response Act, 

3 be increased by 5 percentage points, except for any 

4 quarter (and each subsequent quarter) during such 

5 period during which the State ceases to provide med6 ical assistance to any such individual under the State 

7 plan (or waiver of such plan). 

8 ‘‘(2) SPECIAL APPLICATION RULES.—Any in9 crease described in paragraph (1) (or payment made 

10 for expenditures on medical assistance that are subject 

11 to such increase)— 

12 ‘‘(A) shall not apply with respect to dis13 proportionate share hospital payments described 

14 in section 1923; 

15 ‘‘(B) shall not be taken into account in cal16 culating the enhanced FMAP of a State under 

17 section 2105; 

18 ‘‘(C) shall not be taken into account for 

19 purposes of part A, D, or E of title IV; and 

20 ‘‘(D) shall not be taken into account for 

21 purposes of applying payment limits under sub22 sections (f) and (g) of section 1108. 

23 ‘‘(3) DEFINITION.—For purposes of this sub24 section, the term ‘qualifying State’ means a State 

25 which has not expended amounts for all individuals 
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1 described in section 1902(a)(10)(A)(i)(VIII) before the 

2 date of the enactment of this subsection.’’. 

3 SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL 

4 ASSISTANCE PERCENTAGE TO URBAN INDIAN 

5 HEALTH ORGANIZATIONS AND NATIVE HA6 WAIIAN HEALTH CARE SYSTEMS. 

7 Section 1905(b) of the Social Security Act (42 U.S.C. 

8 1396d(b)) is amended by inserting after ‘‘(as defined in sec9 tion 4 of the Indian Health Care Improvement Act)’’ the 

10 following: ‘‘; for the 8 fiscal year quarters beginning with 

11 the first fiscal year quarter beginning after the date of the 

12 enactment of the American Rescue Plan Act of 2021, the 

13 Federal medical assistance percentage shall also be 100 per 

14 centum with respect to amounts expended as medical assist15 ance for services which are received through an Urban In16 dian organization (as defined in paragraph (29) of section 

17 4 of the Indian Health Care Improvement Act) that has 

18 a grant or contract with the Indian Health Service under 

19 title V of such Act; and, for such 8 fiscal year quarters, 

20 the Federal medical assistance percentage shall also be 100 

21 per centum with respect to amounts expended as medical 

22 assistance for services which are received through a Native 

23 Hawaiian Health Center (as defined in section 12(4) of the 

24 Native Hawaiian Health Care Improvement Act) or a 

25 qualified entity (as defined in section 6(b) of such Act) that 
551 

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1 has a grant or contract with the Papa Ola Lokahi under 

2 section 8 of such Act’’. 

3 SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE 

4 AMOUNT FOR SINGLE SOURCE DRUGS AND 

5 INNOVATOR MULTIPLE SOURCE DRUGS. 

6 Section 1927(c)(2)(D) of the Social Security Act (42 

7 U.S.C. 1396r–8(c)(2)(D)) is amended by inserting after 

8 ‘‘December 31, 2009,’’ the following: ‘‘and before January 

9 1, 2024,’’. 

10 SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME 

11 AND COMMUNITY-BASED SERVICES DURING 

12 THE COVID–19 EMERGENCY. 

13 (a) INCREASED FMAP.— 

14 (1) IN GENERAL.—Notwithstanding section 

15 1905(b) of the Social Security Act (42 U.S.C. 

16 1396d(b)) or section 1905(ff), in the case of a State 

17 that meets the HCBS program requirements under 

18 subsection (b), the Federal medical assistance percent19 age determined for the State under section 1905(b) of 

20 such Act (or, if applicable, under section 1905(ff)) 

21 and, if applicable, increased under subsection (y), (z), 

22 (aa), or (ii) of section 1905 of such Act (42 U.S.C. 

23 1396d), section 1915(k) of such Act (42 U.S.C. 

24 1396n(k)), or section 6008(a) of the Families First 

25 Coronavirus Response Act (Public Law 116–127), 
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1 shall be increased by 10 percentage points with re2 spect to expenditures of the State under the State 

3 Medicaid program for home and community-based 

4 services (as defined in paragraph (2)(B)) that are 

5 provided during the HCBS program improvement pe6 riod (as defined in paragraph (2)(A)). In no case 

7 may the application of the previous sentence result in 

8 the Federal medical assistance percentage determined 

9 for a State being more than 95 percent with respect 

10 to such expenditures. Any payment made to Puerto 

11 Rico, the Virgin Islands, Guam, the Northern Mar12 iana Islands, or American Samoa for expenditures on 

13 medical assistance that are subject to the Federal 

14 medical assistance percentage increase specified under 

15 the first sentence of this paragraph shall not be taken 

16 into account for purposes of applying payment limits 

17 under subsections (f) and (g) of section 1108 of the 

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

19 (2) DEFINITIONS.—In this section: 

20 (A) HCBS PROGRAM IMPROVEMENT PE21 RIOD.—The term ‘‘HCBS program improvement 

22 period’’ means, with respect to a State, the pe23 riod— 

24 (i) beginning on April 1, 2021; and 

25 (ii) ending on March 31, 2022. 
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1 (B) HOME AND COMMUNITY-BASED SERV2 ICES.—The term ‘‘home and community-based 

3 services’’ means any of the following: 

4 (i) Home health care services author5 ized under paragraph (7) of section 1905(a) 

6 of the Social Security Act (42 U.S.C. 

7 1396d(a)). 

8 (ii) Personal care services authorized 

9 under paragraph (24) of such section. 

10 (iii) PACE services authorized under 

11 paragraph (26) of such section. 

12 (iv) Home and community-based serv13 ices authorized under subsections (b), (c), 

14 (i), (j), and (k) of section 1915 of such Act 

15 (42 U.S.C. 1396n), such services authorized 

16 under a waiver under section 1115 of such 

17 Act (42 U.S.C. 1315), and such services 

18 through coverage authorized under section 

19 1937 of such Act (42 U.S.C. 1396u–7). 

20 (v) Case management services author21 ized under section 1905(a)(19) of the Social 

22 Security Act (42 U.S.C. 1396d(a)(19)) and 

23 section 1915(g) of such Act (42 U.S.C. 

24 1396n(g)). 
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1 (vi) Rehabilitative services, including 

2 those related to behavioral health, described 

3 in section 1905(a)(13) of such Act (42 

4 U.S.C. 1396d(a)(13)). 

5 (vii) Such other services specified by 

6 the Secretary of Health and Human Serv7 ices. 

8 (C) ELIGIBLE INDIVIDUAL.—The term ‘‘eli9 gible individual’’ means an individual who is el10 igible for and enrolled for medical assistance 

11 under a State Medicaid program and includes 

12 an individual who becomes eligible for medical 

13 assistance under a State Medicaid program 

14 when removed from a waiting list. 

15 (D) MEDICAID PROGRAM.—The term ‘‘Med16 icaid program’’ means, with respect to a State, 

17 the State program under title XIX of the Social 

18 Security Act (42 U.S.C. 1396 et seq.) (including 

19 any waiver or demonstration under such title or 

20 under section 1115 of such Act (42 U.S.C. 1315) 

21 relating to such title). 

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

23 meaning given such term for purposes of title 

24 XIX of the Social Security Act (42 U.S.C. 1396 

25 et seq.). 
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1 (b) STATE REQUIREMENTS FOR FMAP INCREASE.— 

2 As conditions for receipt of the increase under subsection 

3 (a) to the Federal medical assistance percentage determined 

4 for a State, the State shall meet each of the following re5 quirements (referred to in subsection (a) as the HCBS pro6 gram requirements): 

7 (1) SUPPLEMENT, NOT SUPPLANT.—The State 

8 shall use the Federal funds attributable to the increase 

9 under subsection (a) to supplement, and not supplant, 

10 the level of State funds expended for home and com11 munity-based services for eligible individuals through 

12 programs in effect as of April 1, 2021. 

13 (2) REQUIRED IMPLEMENTATION OF CERTAIN AC14 TIVITIES.—The State shall implement, or supplement 

15 the implementation of, one or more activities to en16 hance, expand, or strengthen home and community17 based services under the State Medicaid program. 

18 SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESI19 DENT AND EMPLOYEE SAFETY IN NURSING 

20 FACILITIES. 

21 Section 1919 of the Social Security Act (42 U.S.C. 

22 1396r) is amended by adding at the end the following new 

23 subsection: 

24 ‘‘(k) FUNDING FOR STATE STRIKE TEAMS.—In addi25 tion to amounts otherwise available, there is appropriated 
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† HR 1319 EAS 

1 to the Secretary, out of any monies in the Treasury not 

2 otherwise appropriated, $250,000,000, to remain available 

3 until expended, for purposes of allocating such amount 

4 among the States (including the District of Columbia and 

5 each territory of the United States) for such a State to es6 tablish and implement a strike team that will be deployed 

7 to a nursing facility in the State with diagnosed or sus8 pected cases of COVID–19 among residents or staff for the 

9 purposes of assisting with clinical care, infection control, 

10 or staffing during the emergency period described in section 

11 1135(g)(1)(B) and the 1-year period immediately following 

12 the end of such emergency period.’’. 

13 SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED 

14 PUBLIC HEALTH EMERGENCY RELATED TO 

15 CORONAVIRUS. 

16 (a) IN GENERAL.—Section 1923(f)(3) of the Social Se17 curity Act (42 U.S.C. 1396r–4(f)(3)) is amended— 

18 (1) in subparagraph (A), by striking ‘‘subpara19 graph (E)’’ and inserting ‘‘subparagraphs (E) and 

20 (F)’’ ; and 

21 (2) by adding at the end the following new sub22 paragraph: 

23 ‘‘(F) ALLOTMENTS DURING THE

24 CORONAVIRUS TEMPORARY MEDICAID FMAP IN25 CREASE.— 
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1 ‘‘(i) IN GENERAL.—Notwithstanding 

2 any other provision of this subsection, for 

3 any fiscal year for which the Federal med4 ical assistance percentage applicable to ex5 penditures under this section is increased 

6 pursuant to section 6008 of the Families 

7 First Coronavirus Response Act, the Sec8 retary shall recalculate the annual DSH al9 lotment, including the DSH allotment spec10 ified under paragraph (6)(A)(vi), to ensure 

11 that the total DSH payments (including 

12 both Federal and State shares) that a State 

13 may make related to a fiscal year is equal 

14 to the total DSH payments that the State 

15 could have made for such fiscal year with16 out such increase to the Federal medical as17 sistance percentage. 

18 ‘‘(ii) NO APPLICATION TO ALLOTMENTS

19 BEGINNING AFTER COVID–19 EMERGENCY

20 PERIOD.—The DSH allotment for any State 

21 for the first fiscal year beginning after the 

22 end of the emergency period described in 

23 section 1135(g)(1)(B) or any succeeding fis24 cal year shall be determined under this 
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† HR 1319 EAS 

1 paragraph without regard to the DSH allot2 ments determined under clause (i).’’. 

3 (b) EFFECTIVE DATE.—The amendment made by sub4 section (a) shall take effect and apply as if included in the 

5 enactment of the Families First Coronavirus Response Act 

6 (Public Law 116–127). 

7 Subtitle K—Children’s Health 

8 Insurance Program 

9 SEC. 9821. MANDATORY COVERAGE OF COVID–19 VACCINES 

10 AND ADMINISTRATION AND TREATMENT 

11 UNDER CHIP. 

12 (a) COVERAGE.— 

13 (1) IN GENERAL.—Section 2103(c) of the Social 

14 Security Act (42 U.S.C. 1397cc(c)) is amended by 

15 adding at the end the following paragraph: 

16 ‘‘(11) REQUIRED COVERAGE OF COVID–19 VAC17 CINES AND TREATMENT.—Regardless of the type of 

18 coverage elected by a State under subsection (a), the 

19 child health assistance provided for a targeted low-in20 come child, and, in the case of a State that elects to 

21 provide pregnancy-related assistance pursuant to sec22 tion 2112, the pregnancy-related assistance provided 

23 for a targeted low-income pregnant woman (as such 

24 terms are defined for purposes of such section), shall 

25 include coverage, during the period beginning on the 
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1 date of the enactment of this paragraph and ending 

2 on the last day of the first calendar quarter that be3 gins one year after the last day of the emergency pe4 riod described in section 1135(g)(1)(B), of— 

5 ‘‘(A) a COVID–19 vaccine (and the admin6 istration of the vaccine); and 

7 ‘‘(B) testing and treatments for COVID–19, 

8 including specialized equipment and therapies 

9 (including preventive therapies), and, in the case 

10 of an individual who is diagnosed with or pre11 sumed to have COVID–19, during the period 

12 during which such individual has (or is pre13 sumed to have) COVID–19, the treatment of a 

14 condition that may seriously complicate the 

15 treatment of COVID–19, if otherwise covered 

16 under the State child health plan (or waiver of 

17 such plan).’’. 

18 (2) PROHIBITION OF COST SHARING.—Section 

19 2103(e)(2) of the Social Security Act (42 U.S.C. 

20 1397cc(e)(2)), as amended by section 6004(b)(3) of the 

21 Families First Coronavirus Response Act, is amend22 ed— 

23 (A) in the paragraph header, by inserting 

24 ‘‘A COVID–19 VACCINE, COVID–19 TREATMENT,’’ 
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1 before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; 

2 and 

3 (B) by striking ‘‘visits described in section 

4 1916(a)(2)(G), or’’ and inserting ‘‘services de5 scribed in section 1916(a)(2)(G), vaccines de6 scribed in section 1916(a)(2)(H) administered 

7 during the period described in such section (and 

8 the administration of such vaccines), testing or 

9 treatments described in section 1916(a)(2)(I) fur10 nished during the period described in such sec11 tion, or’’. 

12 (b) TEMPORARY INCREASE IN FEDERAL PAYMENTS

13 FOR COVERAGE AND ADMINISTRATION OF COVID–19 VAC14 CINES.—Section 2105(c) of the Social Security Act (42 

15 U.S.C. 1397ee(c)) is amended by adding at the end the fol16 lowing new paragraph: 

17 ‘‘(12) TEMPORARY ENHANCED PAYMENT FOR

18 COVERAGE AND ADMINISTRATION OF COVID–19 VAC19 CINES.—During the period described in section 

20 1905(hh)(2), notwithstanding subsection (b), the en21 hanced FMAP for a State, with respect to payments 

22 under subsection (a) for expenditures under the State 

23 child health plan (or a waiver of such plan) for a 

24 vaccine described in section 1905(a)(4)(E) (and the 
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† HR 1319 EAS 

1 administration of such a vaccine), shall be equal to 

2 100 percent.’’. 

3 (c) ADJUSTMENT OF CHIP ALLOTMENTS.—Section 

4 2104(m) of the Social Security Act (42 U.S.C. 1397dd(m)) 

5 is amended— 

6 (1) in paragraph (2)(B), in the matter preceding 

7 clause (i), by striking ‘‘paragraphs (5) and (7)’’ and 

8 inserting ‘‘paragraphs (5), (7), and (12)’’; and 

9 (2) by adding at the end the following new para10 graph: 

11 ‘‘(12) ADJUSTING ALLOTMENTS TO ACCOUNT FOR

12 INCREASED FEDERAL PAYMENTS FOR COVERAGE AND

13 ADMINISTRATION OF COVID–19 VACCINES.—If a State, 

14 commonwealth, or territory receives payment for a 

15 fiscal year (beginning with fiscal year 2021) under 

16 subsection (a) of section 2105 for expenditures that 

17 are subject to the enhanced FMAP specified under 

18 subsection (c)(12) of such section, the amount of the 

19 allotment determined for the State, commonwealth, or 

20 territory under this subsection— 

21 ‘‘(A) for such fiscal year shall be increased 

22 by the projected expenditures for such year by 

23 the State, commonwealth, or territory under the 

24 State child health plan (or a waiver of such 

25 plan) for vaccines described in section 
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1 1905(a)(4)(E) (and the administration of such 

2 vaccines); and 

3 ‘‘(B) once actual expenditures are available 

4 in the subsequent fiscal year, the fiscal year al5 lotment that was adjusted by the amount de6 scribed in subparagraph (A) shall be adjusted on 

7 the basis of the difference between— 

8 ‘‘(i) such projected amount of expendi9 tures described in subparagraph (A) for 

10 such fiscal year described in such subpara11 graph by the State, commonwealth, or terri12 tory; and 

13 ‘‘(ii) the actual amount of expenditures 

14 for such fiscal year described in subpara15 graph (A) by the State, commonwealth, or 

16 territory under the State child health plan 

17 (or waiver of such plan) for vaccines de18 scribed in section 1905(a)(4)(E) (and the 

19 administration of such vaccines).’’. 

20 SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER 

21 CHIP FOR PREGNANT AND POSTPARTUM 

22 WOMEN. 

23 (a) MODIFICATIONS TO COVERAGE.— 
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1 (1) IN GENERAL.—Section 2107(e)(1) of the So2 cial Security Act (42 U.S.C. 1397gg(e)(1)) is amend3 ed— 

4 (A) by redesignating subparagraphs (J) 

5 through (S) as subparagraphs (K) through (T), 

6 respectively; and 

7 (B) by inserting after subparagraph (I) the 

8 following new subparagraph: 

9 ‘‘(J) Paragraphs (5) and (16) of section 

10 1902(e) (relating to the State option to provide 

11 medical assistance consisting of full benefits dur12 ing pregnancy and throughout the 12-month 

13 postpartum period under title XIX), if the State 

14 provides child health assistance for targeted low15 income children who are pregnant or to targeted 

16 low-income pregnant women and the State has 

17 elected to apply such paragraph (16) with re18 spect to pregnant women under title XIX, the 

19 provision of assistance under the State child 

20 health plan or waiver for targeted low-income 

21 children or targeted low-income pregnant women 

22 during pregnancy and the 12-month postpartum 

23 period shall be required and not at the option of 

24 the State and shall include coverage of all items 

25 or services provided to a targeted low-income 
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† HR 1319 EAS 

1 child or targeted low-income pregnant woman 

2 (as applicable) under the State child health plan 

3 or waiver).’’. 

4 (2) OPTIONAL COVERAGE OF TARGETED LOW-IN5 COME PREGNANT WOMEN.—Section 2112(d)(2)(A) of 

6 the Social Security Act (42 U.S.C. 1397ll(d)(2)(A)) is 

7 amended by inserting after ‘‘60-day period’’ the fol8 lowing: ‘‘, or, in the case that subparagraph (A) of 

9 section 1902(e)(16) applies to the State child health 

10 plan (or waiver of such plan), pursuant to section 

11 2107(e)(1), the 12-month period,’’. 

12 (b) EFFECTIVE DATE.—The amendments made by sub13 section (a), shall apply with respect to State elections made 

14 under paragraph (16) of section 1902(e) of the Social Secu15 rity Act (42 U.S.C. 1396a(e)), as added by section 9812(a) 

16 of subtitle J of this title, during the 5-year period beginning 

17 on the 1st day of the 1st fiscal year quarter that begins 

18 one year after the date of the enactment of this Act. 

19 Subtitle L—Medicare 

20 SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX 

21 FOR HOSPITALS IN ALL-URBAN STATES. 

22 (a) IN GENERAL.—Section 1886(d)(3)(E) of the Social 

23 Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended— 

24 (1) in clause (i), in the first sentence, by striking 

25 ‘‘or (iii)’’ and inserting ‘‘, (iii), or (iv)’’; and 
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1 (2) by adding at the end the following new 

2 clause: 

3 ‘‘(iv) FLOOR ON AREA WAGE INDEX

4 FOR HOSPITALS IN ALL-URBAN STATES.— 

5 ‘‘(I) IN GENERAL.—For discharges 

6 occurring on or after October 1, 2021, 

7 the area wage index applicable under 

8 this subparagraph to any hospital in 

9 an all-urban State (as defined in sub10 clause (IV)) may not be less than the 

11 minimum area wage index for the fis12 cal year for hospitals in that State, as 

13 established under subclause (II). 

14 ‘‘(II) MINIMUM AREA WAGE

15 INDEX.—For purposes of subclause (I), 

16 the Secretary shall establish a min17 imum area wage index for a fiscal 

18 year for hospitals in each all-urban 

19 State using the methodology described 

20 in section 412.64(h)(4)(vi) of title 42, 

21 Code of Federal Regulations, as in ef22 fect for fiscal year 2018. 

23 ‘‘(III) WAIVING BUDGET NEU24 TRALITY.—Pursuant to the fifth sen-
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1 tence of clause (i), this clause shall not 

2 be applied in a budget neutral manner. 

3 ‘‘(IV) ALL-URBAN STATE DE4 FINED.—In this clause, the term ‘all5 urban State’ means a State in which 

6 there are no rural areas (as defined in 

7 paragraph (2)(D)) or a State in which 

8 there are no hospitals classified as 

9 rural under this section.’’. 

10 (b) WAIVING BUDGET NEUTRALITY.—Section 

11 1886(d)(3)(E)(i) of the Social Security Act (42 U.S.C. 

12 1395ww(d)(3)(E)(i)) is amended, in the fifth sentence— 

13 (1) by striking ‘‘and the amendments’’ and in14 serting ‘‘, the amendments’’; and 

15 (2) by inserting ‘‘, and the amendments made by 

16 section 9831(a) of the American Rescue Plan Act of 

17 2021’’ after ‘‘Care Act’’. 

18 SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY 

19 WAIVE OR MODIFY APPLICATION OF CERTAIN 

20 MEDICARE REQUIREMENTS WITH RESPECT 

21 TO AMBULANCE SERVICES FURNISHED DUR22 ING CERTAIN EMERGENCY PERIODS. 

23 (a) WAIVER AUTHORITY.—Section 1135(b) of the So24 cial Security Act (42 U.S.C. 1320b–5(b)) is amended— 

25 (1) in the first sentence— 
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1 (A) in paragraph (7), by striking ‘‘and’’ at 

2 the end; 

3 (B) in paragraph (8), by striking the period 

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

5 (C) by inserting after paragraph (8) the fol6 lowing new paragraph: 

7 ‘‘(9) any requirement under section 1861(s)(7) or 

8 section 1834(l) that an ambulance service include the 

9 transport of an individual to the extent necessary to 

10 allow payment for ground ambulance services fur11 nished in response to a 911 call (or the equivalent in 

12 areas without a 911 call system) in cases in which an 

13 individual would have been transported to a destina14 tion permitted under Medicare regulations (as de15 scribed in section 410.40 to title 42, Code of Federal 

16 Regulations (or successor regulations)) but such trans17 port did not occur as a result of community-wide 

18 emergency medical service (EMS) protocols due to the 

19 public health emergency described in subsection 

20 (g)(1)(B).’’; and 

21 (2) in the flush matter at the end, by adding at 

22 the end the following: ‘‘Ground ambulance services for 

23 which payment is made pursuant to paragraph (9) 

24 shall be paid at the base rate that would have been 

25 paid under the fee schedule established under 1834(l) 
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1 (excluding any mileage payment) if the individual 

2 had been so transported and, with respect to ambu3 lance services furnished by a critical access hospital 

4 or an entity described in paragraph (8) of such sec5 tion, at the amount that otherwise would be paid 

6 under such paragraph.’’. 

7 (b) EMERGENCY PERIOD EXCEPTION.—Section 

8 1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b– 

9 5(g)(1)(B)) is amended, in the matter preceding clause (i), 

10 by striking ‘‘subsection (b)(8)’’ and inserting ‘‘paragraphs 

11 (8) and (9) of subsection (b)’’. 

12 SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL. 

13 In addition to amounts otherwise available, there is 

14 appropriated to the inspector general of the Department of 

15 Health and Human Services for fiscal year 2021, out of 

16 any money in the Treasury not otherwise appropriated, 

17 $5,000,000, to remain available until expended, for over18 sight of activities supported with funds appropriated to the 

19 Department of Health and Human Services to prevent, pre20 pare for, and respond to coronavirus 2019 or COVID–19, 

21 domestically or internationally. 
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1 Subtitle M—Coronavirus State and 

2 Local Fiscal Recovery Funds 

3 SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RE4 COVERY FUNDS. 

5 (a) IN GENERAL.—Title VI of the Social Security Act 

6 (42 U.S.C. 801 et seq.) is amended by adding at the end 

7 the following: 

8 ‘‘SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND. 

9 ‘‘(a) APPROPRIATION.—In addition to amounts other10 wise available, there is appropriated for fiscal year 2021, 

11 out of any money in the Treasury not otherwise appro12 priated— 

13 ‘‘(1) $219,800,000,000, to remain available 

14 through December 31, 2024, for making payments 

15 under this section to States, territories, and Tribal 

16 governments to mitigate the fiscal effects stemming 

17 from the public health emergency with respect to the 

18 Coronavirus Disease (COVID–19); and 

19 ‘‘(2) $50,000,000, to remain available until ex20 pended, for the costs of the Secretary for administra21 tion of the funds established under this title. 

22 ‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 

23 ‘‘(1) PAYMENTS TO TERRITORIES.— 

24 ‘‘(A) IN GENERAL.—The Secretary shall re25 serve $4,500,000,000 of the amount appropriated 
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1 under subsection (a)(1) to make payments to the 

2 territories. 

3 ‘‘(B) ALLOCATION.—Of the amount reserved 

4 under subparagraph (A)— 

5 ‘‘(i) 50 percent of such amount shall be 

6 allocated by the Secretary equally to each 

7 territory; and 

8 ‘‘(ii) 50 percent of such amount shall 

9 be allocated by the Secretary as an addi10 tional amount to each territory in an 

11 amount which bears the same proportion to 

1 12 ⁄2 of the total amount reserved under sub13 paragraph (A) as the population of the ter14 ritory bears to the total population of all 

15 such territories. 

16 ‘‘(C) PAYMENT.—The Secretary shall pay 

17 each territory the total of the amounts allocated 

18 for the territory under subparagraph (B) in ac19 cordance with paragraph (6). 

20 ‘‘(2) PAYMENTS TO TRIBAL GOVERNMENTS.— 

21 ‘‘(A) IN GENERAL.—The Secretary shall re22 serve $20,000,000,000 of the amount appro23 priated under subsection (a)(1) to make pay24 ments to Tribal governments. 
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1 ‘‘(B) ALLOCATION.—Of the amount reserved 

2 under subparagraph (A)— 

3 ‘‘(i) $1,000,000,000 shall be allocated 

4 by the Secretary equally among each of the 

5 Tribal governments; and 

6 ‘‘(ii) $19,000,000,000 shall be allocated 

7 by the Secretary to the Tribal governments 

8 in a manner determined by the Secretary. 

9 ‘‘(C) PAYMENT.— The Secretary shall pay 

10 each Tribal government the total of the amounts 

11 allocated for the Tribal government under sub12 paragraph (B) in accordance with paragraph 

13 (6). 

14 ‘‘(3) PAYMENTS TO EACH OF THE 50 STATES AND

15 THE DISTRICT OF COLUMBIA.— 

16 ‘‘(A) IN GENERAL.—The Secretary shall re17 serve $195,300,000,000 of the amount appro18 priated under subsection (a)(1) to make pay19 ments to each of the 50 States and the District 

20 of Columbia. 

21 ‘‘(B) ALLOCATIONS.—Of the amount re22 served under subparagraph (A)— 

23 ‘‘(i) $25,500,000,000 of such amount 

24 shall be allocated by the Secretary equally 
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1 among each of the 50 States and the Dis2 trict of Columbia; 

3 ‘‘(ii) an amount equal to 

4 $1,250,000,000 less the amount allocated for 

5 the District of Columbia pursuant to section 

6 601(c)(6) shall be allocated by the Secretary 

7 as an additional amount to the District of 

8 Columbia; and 

9 ‘‘(iii) an amount equal to the remain10 der of the amount reserved under subpara11 graph (A) after the application of clauses 

12 (i) and (ii) of this subparagraph shall be 

13 allocated by the Secretary as an additional 

14 amount to each of the 50 States and the 

15 District of Columbia in an amount which 

16 bears the same proportion to such remain17 der as the average estimated number of sea18 sonally-adjusted unemployed individuals 

19 (as measured by the Bureau of Labor Sta20 tistics Local Area Unemployment Statistics 

21 program) in the State or District of Colum22 bia over the 3-month period ending with 

23 December 2020 bears to the average esti24 mated number of seasonally-adjusted unem25 ployed individuals in all of the 50 States 
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1 and the District of Columbia over the same 

2 period. 

3 ‘‘(C) PAYMENT.— 

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

5 (ii), the Secretary shall pay each of the 50 

6 States and the District of Columbia, from 

7 the amount reserved under subparagraph 

8 (A), the total of the amounts allocated for 

9 the State and District of Columbia under 

10 subparagraph (B) in accordance with para11 graph (6). 

12 ‘‘(ii) MINIMUM PAYMENT REQUIRE13 MENT.— 

14 ‘‘(I) IN GENERAL.—The sum of— 

15 ‘‘(aa) the total amounts allo16 cated for 1 of the 50 States or the 

17 District of Columbia under sub18 paragraph (B) (as determined 

19 without regard to this clause); 

20 and 

21 ‘‘(bb) the amounts allocated 

22 under section 603 to the State (for 

23 distribution by the State to non24 entitlement units of local govern25 ment in the State) and to metro-
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1 politan cities and counties in the 

2 State; 

3 shall not be less than the amount allo4 cated to the State or District of Colum5 bia for fiscal year 2020 under section 

6 601, including any amount paid di7 rectly to a unit of local government in 

8 the State under such section. 

9 ‘‘(II) PRO RATA ADJUSTMENT.— 

10 The Secretary shall adjust on a pro 

11 rata basis the amount of the alloca12 tions for each of the 50 States and the 

13 District of Columbia determined under 

14 subparagraph (B)(iii) (without regard 

15 to this clause) to the extent necessary 

16 to comply with the requirement of sub17 clause (I). 

18 ‘‘(4) PRO RATA ADJUSTMENT AUTHORITY.—The 

19 amounts otherwise determined for allocation and pay20 ment under paragraphs (1), (2), and (3) may be ad21 justed by the Secretary on a pro rata basis to the ex22 tent necessary to ensure that all available funds are 

23 allocated to States, territories, and Tribal govern24 ments in accordance with the requirements specified 

25 in each such paragraph (as applicable). 
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1 ‘‘(5) POPULATION DATA.—For purposes of deter2 mining allocations for a territory under this section, 

3 the population of the territory shall be determined 

4 based on the most recent data available from the Bu5 reau of the Census. 

6 ‘‘(6) TIMING.— 

7 ‘‘(A) STATES AND TERRITORIES.— 

8 ‘‘(i) IN GENERAL.—To the extent prac9 ticable, subject to clause (ii), with respect to 

10 each State and territory allocated a pay11 ment under this subsection, the Secretary 

12 shall make the payment required for the 

13 State or territory not later than 60 days 

14 after the date on which the certification re15 quired under subsection (d)(1) is provided 

16 to the Secretary. 

17 ‘‘(ii) AUTHORITY TO SPLIT PAY18 MENT.— 

19 ‘‘(I) IN GENERAL.—The Secretary 

20 shall have the authority to withhold 

21 payment of up to 50 percent of the 

22 amount allocated to each State and 

23 territory (other than payment of the 

24 amount allocated under paragraph 

25 (3)(B)(ii) to the District of Columbia) 
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1 for a period of up to 12 months from 

2 the date on which the State or territory 

3 provides the certification required 

4 under subsection (d)(1). The Secretary 

5 shall exercise such authority with re6 spect to a State or territory based on 

7 the unemployment rate in the State or 

8 territory as of such date. 

9 ‘‘(II) PAYMENT OF WITHHELD

10 AMOUNT.—Before paying to a State or 

11 territory the remainder of an amount 

12 allocated to the State or territory (sub13 ject to subclause (III)) that has been 

14 withheld by the Secretary under sub15 clause (I), the Secretary shall require 

16 the State or territory to submit a sec17 ond certification under subsection 

18 (d)(1), in addition to such other infor19 mation as the Secretary may require. 

20 ‘‘(III) RECOVERY OF AMOUNTS

21 SUBJECT TO RECOUPMENT.—If a State 

22 or territory is required under sub23 section (e) to repay funds for failing to 

24 comply with subsection (c), the Sec25 retary may reduce the amount other-
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1 wise payable to the State or territory 

2 under subclause (II) by the amount 

3 that the State or territory would other4 wise be required to repay under such 

5 subsection (e). 

6 ‘‘(B) TRIBAL GOVERNMENTS.—To the extent 

7 practicable, with respect to each Tribal govern8 ment for which an amount is allocated under 

9 this subsection, the Secretary shall make the pay10 ment required for the Tribal government not 

11 later than 60 days after the date of enactment of 

12 this section. 

13 ‘‘(C) INITIAL PAYMENT TO DISTRICT OF CO14 LUMBIA.—The Secretary shall pay the amount 

15 allocated under paragraph (3)(B)(ii) to the Dis16 trict of Columbia not later than 15 days after 

17 the date of enactment of this section. 

18 ‘‘(c) REQUIREMENTS.— 

19 ‘‘(1) USE OF FUNDS.—Subject to paragraph (2), 

20 and except as provided in paragraph (3), a State, ter21 ritory, or Tribal government shall only use the funds 

22 provided under a payment made under this section, 

23 or transferred pursuant to section 603(c)(4), to cover 

24 costs incurred by the State, territory, or Tribal gov25 ernment, by December 31, 2024— 
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1 ‘‘(A) to respond to the public health emer2 gency with respect to the Coronavirus Disease 

3 2019 (COVID–19) or its negative economic im4 pacts, including assistance to households, small 

5 businesses, and nonprofits, or aid to impacted 

6 industries such as tourism, travel, and hospi7 tality; 

8 ‘‘(B) to respond to workers performing es9 sential work during the COVID–19 public health 

10 emergency by providing premium pay to eligible 

11 workers of the State, territory, or Tribal govern12 ment that are performing such essential work, or 

13 by providing grants to eligible employers that 

14 have eligible workers who perform essential work; 

15 ‘‘(C) for the provision of government serv16 ices to the extent of the reduction in revenue of 

17 such State, territory, or Tribal government due 

18 to the COVID–19 public health emergency rel19 ative to revenues collected in the most recent full 

20 fiscal year of the State, territory, or Tribal gov21 ernment prior to the emergency; or 

22 ‘‘(D) to make necessary investments in 

23 water, sewer, or broadband infrastructure. 

24 ‘‘(2) FURTHER RESTRICTION ON USE OF

25 FUNDS.— 
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1 ‘‘(A) IN GENERAL.—A State or territory 

2 shall not use the funds provided under this sec3 tion or transferred pursuant to section 603(c)(4) 

4 to either directly or indirectly offset a reduction 

5 in the net tax revenue of such State or territory 

6 resulting from a change in law, regulation, or 

7 administrative interpretation during the covered 

8 period that reduces any tax (by providing for a 

9 reduction in a rate, a rebate, a deduction, a 

10 credit, or otherwise) or delays the imposition of 

11 any tax or tax increase. 

12 ‘‘(B) PENSION FUNDS.—No State or terri13 tory may use funds made available under this 

14 section for deposit into any pension fund. 

15 ‘‘(3) TRANSFER AUTHORITY.—A State, territory, 

16 or Tribal government receiving a payment from funds 

17 made available under this section may transfer funds 

18 to a private nonprofit organization (as that term is 

19 defined in paragraph (17) of section 401 of the 

20 McKinney-Vento Homeless Assistance Act (42 U.S.C. 

21 11360(17)), a Tribal organization (as that term is de22 fined in section 4 of the Indian Self-Determination 

23 and Education Assistance Act (25 U.S.C. 5304)), a 

24 public benefit corporation involved in the transpor-
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† HR 1319 EAS 

1 tation of passengers or cargo, or a special-purpose 

2 unit of State or local government. 

3 ‘‘(d) CERTIFICATIONS AND REPORTS.— 

4 ‘‘(1) IN GENERAL.—In order for a State or terri5 tory to receive a payment under this section, or a 

6 transfer of funds under section 603(c)(4), the State or 

7 territory shall provide the Secretary with a certifi8 cation, signed by an authorized officer of such State 

9 or territory, that such State or territory requires the 

10 payment or transfer to carry out the activities speci11 fied in subsection (c) of this section and will use any 

12 payment under this section, or transfer of funds 

13 under section 603(c)(4), in compliance with sub14 section (c) of this section. 

15 ‘‘(2) REPORTING.—Any State, territory, or Trib16 al government receiving a payment under this section 

17 shall provide to the Secretary periodic reports pro18 viding a detailed accounting of— 

19 ‘‘(A) the uses of funds by such State, terri20 tory, or Tribal government, including, in the 

21 case of a State or a territory, all modifications 

22 to the State’s or territory’s tax revenue sources 

23 during the covered period; and 
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† HR 1319 EAS 

1 ‘‘(B) such other information as the Sec2 retary may require for the administration of this 

3 section. 

4 ‘‘(e) RECOUPMENT.—Any State, territory, or Tribal 

5 government that has failed to comply with subsection (c) 

6 shall be required to repay to the Secretary an amount equal 

7 to the amount of funds used in violation of such subsection, 

8 provided that, in the case of a violation of subsection 

9 (c)(2)(A), the amount the State or territory shall be re10 quired to repay shall be lesser of— 

11 ‘‘(1) the amount of the applicable reduction to 

12 net tax revenue attributable to such violation; and 

13 ‘‘(2) the amount of funds received by such State 

14 or territory pursuant to a payment made under this 

15 section or a transfer made under section 603(c)(4). 

16 ‘‘(f) REGULATIONS.—The Secretary shall have the au17 thority to issue such regulations as may be necessary or 

18 appropriate to carry out this section. 

19 ‘‘(g) DEFINITIONS.—In this section: 

20 ‘‘(1) COVERED PERIOD.—The term ‘covered pe21 riod’ means, with respect to a State, territory, or 

22 Tribal government, the period that— 

23 ‘‘(A) begins on March 3, 2021; and 

24 ‘‘(B) ends on the last day of the fiscal year 

25 of such State, territory, or Tribal government in 
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† HR 1319 EAS 

1 which all funds received by the State, territory, 

2 or Tribal government from a payment made 

3 under this section or a transfer made under sec4 tion 603(c)(4) have been expended or returned to, 

5 or recovered by, the Secretary. 

6 ‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible 

7 workers’ means those workers needed to maintain con8 tinuity of operations of essential critical infrastruc9 ture sectors and additional sectors as each Governor 

10 of a State or territory, or each Tribal government, 

11 may designate as critical to protect the health and 

12 well-being of the residents of their State, territory, or 

13 Tribal government. 

14 ‘‘(3) PREMIUM PAY.—The term ‘premium pay’ 

15 means an amount of up to $13 per hour that is paid 

16 to an eligible worker, in addition to wages or remu17 neration the eligible worker otherwise receives, for all 

18 work performed by the eligible worker during the 

19 COVID–19 public health emergency. Such amount 

20 may not exceed $25,000 with respect to any single eli21 gible worker. 

22 ‘‘(4) SECRETARY.—The term ‘Secretary’ means 

23 the Secretary of the Treasury. 

24 ‘‘(5) STATE.—The term ‘State’ means each of the 

25 50 States and the District of Columbia. 
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† HR 1319 EAS 

1 ‘‘(6) TERRITORY.—The term ‘territory’ means 

2 the Commonwealth of Puerto Rico, the United States 

3 Virgin Islands, Guam, the Commonwealth of the 

4 Northern Mariana Islands, and American Samoa. 

5 ‘‘(7) TRIBAL GOVERNMENT.—The term ‘Tribal 

6 Government’ means the recognized governing body of 

7 any Indian or Alaska Native tribe, band, nation, 

8 pueblo, village, community, component band, or com9 ponent reservation, individually identified (including 

10 parenthetically) in the list published most recently as 

11 of the date of enactment of this Act pursuant to sec12 tion 104 of the Federally Recognized Indian Tribe 

13 List Act of 1994 (25 U.S.C. 5131). 

14 ‘‘SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND. 

15 ‘‘(a) APPROPRIATION.—In addition to amounts other16 wise available, there is appropriated for fiscal year 2021, 

17 out of any money in the Treasury not otherwise appro18 priated, $130,200,000,000, to remain available through De19 cember 31, 2024, for making payments under this section 

20 to metropolitan cities, nonentitlement units of local govern21 ment, and counties to mitigate the fiscal effects stemming 

22 from the public health emergency with respect to the 

23 Coronavirus Disease (COVID–19). 

24 ‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 

25 ‘‘(1) METROPOLITAN CITIES.— 
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1 ‘‘(A) IN GENERAL.—Of the amount appro2 priated under subsection (a), the Secretary shall 

3 reserve $45,570,000,000 to make payments to 

4 metropolitan cities. 

5 ‘‘(B) ALLOCATION AND PAYMENT.—From 

6 the amount reserved under subparagraph (A), 

7 the Secretary shall allocate and, in accordance 

8 with paragraph (7), pay to each metropolitan 

9 city an amount determined for the metropolitan 

10 city consistent with the formula under section 

11 106(b) of the Housing and Community Develop12 ment Act of 1974 (42 U.S.C. 5306(b)), except 

13 that, in applying such formula, the Secretary 

14 shall substitute ‘all metropolitan cities’ for ‘all 

15 metropolitan areas’ each place it appears. 

16 ‘‘(2) NONENTITLEMENT UNITS OF LOCAL GOV17 ERNMENT.— 

18 ‘‘(A) IN GENERAL.—Of the amount appro19 priated under subsection (a), the Secretary shall 

20 reserve $19,530,000,000 to make payments to 

21 States for distribution by the State to nonentitle22 ment units of local government in the State. 

23 ‘‘(B) ALLOCATION AND PAYMENT.—From 

24 the amount reserved under subparagraph (A), 

25 the Secretary shall allocate and, in accordance 
585 

† HR 1319 EAS 

1 with paragraph (7), pay to each State an 

2 amount which bears the same proportion to such 

3 reserved amount as the total population of all 

4 areas that are non-metropolitan cities in the 

5 State bears to the total population of all areas 

6 that are non-metropolitan cities in all such 

7 States. 

8 ‘‘(C) DISTRIBUTION TO NONENTITLEMENT

9 UNITS OF LOCAL GOVERNMENT.— 

10 ‘‘(i) IN GENERAL.—Not later than 30 

11 days after a State receives a payment under 

12 subparagraph (B), the State shall distribute 

13 to each nonentitlement unit of local govern14 ment in the State an amount that bears the 

15 same proportion to the amount of such pay16 ment as the population of the nonentitle17 ment unit of local government bears to the 

18 total population of all the nonentitlement 

19 units of local government in the State, sub20 ject to clause (iii). 

21 ‘‘(ii) DISTRIBUTION OF FUNDS.— 

22 ‘‘(I) EXTENSION FOR DISTRIBU23 TION.—If an authorized officer of a 

24 State required to make distributions 

25 under clause (i) certifies in writing to 
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† HR 1319 EAS 

1 the Secretary before the end of the 30- 

2 day distribution period described in 

3 such clause that it would constitute an 

4 excessive administrative burden for the 

5 State to meet the terms of such clause 

6 with respect to 1 or more such dis7 tributions, the authorized officer may 

8 request, and the Secretary shall grant, 

9 an extension of such period of not more 

10 than 30 days to allow the State to 

11 make such distributions in accordance 

12 with clause (i). 

13 ‘‘(II) ADDITIONAL EXTENSIONS.— 

14 ‘‘(aa) IN GENERAL.—If a 

15 State has been granted an exten16 sion to the distribution period 

17 under subclause (I) but is unable 

18 to make all the distributions re19 quired under clause (i) before the 

20 end of such period as extended, an 

21 authorized officer of the State 

22 may request an additional exten23 sion of the distribution period of 

24 not more than 30 days. The Sec25 retary may grant a request for an 
587 

† HR 1319 EAS 

1 additional extension of such pe2 riod only if— 

3 ‘‘(AA) the authorized of4 ficer making such request 

5 provides a written plan to 

6 the Secretary specifying, for 

7 each distribution for which 

8 an additional extension is re9 quested, when the State ex10 pects to make such distribu11 tion and the actions the 

12 State has taken and will take 

13 in order to make all such dis14 tributions before the end of 

15 the distribution period (as 

16 extended under subclause (I) 

17 and this subclause); and 

18 ‘‘(BB) the Secretary de19 termines that such plan is 

20 reasonably designed to dis21 tribute all such funds to non22 entitlement units of local 

23 government by the end of the 

24 distribution period (as so ex25 tended). 
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† HR 1319 EAS 

1 ‘‘(bb) FURTHER ADDITIONAL

2 EXTENSIONS.—If a State granted 

3 an additional extension of the dis4 tribution period under item (aa) 

5 requires any further additional 

6 extensions of such period, the re7 quest only may be made and 

8 granted subject to the require9 ments specified in item (aa). 

10 ‘‘(iii) CAPPED AMOUNT.—The total 

11 amount distributed to a nonentitlement 

12 unit of local government under this para13 graph may not exceed the amount equal to 

14 75 percent of the most recent budget for the 

15 nonentitlement unit of local government as 

16 of January 27, 2020. 

17 ‘‘(iv) RETURN OF EXCESS AMOUNTS.— 

18 Any amounts not distributed to a non19 entitlement unit of local government as a 

20 result of the application of clause (iii) shall 

21 be returned to the Secretary. 

22 ‘‘(D) PENALTY FOR NONCOMPLIANCE.—If, 

23 by the end of the 120-day period that begins on 

24 the date a State receives a payment from the 

25 amount allocated under subparagraph (B) or, if 
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† HR 1319 EAS 

1 later, the last day of the distribution period for 

2 the State (as extended with respect to the State 

3 under subparagraph (C)(ii)), such State has 

4 failed to make all the distributions from such 

5 payment in accordance with the terms of sub6 paragraph (C) (including any extensions of the 

7 distribution period granted in accordance with 

8 such subparagraph), an amount equal to the 

9 amount of such payment that remains undistrib10 uted as of such date shall be booked as a debt of 

11 such State owed to the Federal Government, shall 

12 be paid back from the State’s allocation provided 

13 under section 602(b)(3)(B)(iii), and shall be de14 posited into the general fund of the Treasury. 

15 ‘‘(3) COUNTIES.— 

16 ‘‘(A) AMOUNT.—From the amount appro17 priated under subsection (a), the Secretary shall 

18 reserve and allocate $65,100,000,000 of such 

19 amount to make payments directly to counties in 

20 an amount which bears the same proportion to 

21 the total amount reserved under this paragraph 

22 as the population of each such county bears to 

23 the total population of all such entities and shall 

24 pay such allocated amounts to such counties in 

25 accordance with paragraph (7). 
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1 ‘‘(B) SPECIAL RULES.— 

2 ‘‘(i) URBAN COUNTIES.—No county 

3 that is an ‘urban county’ (as defined in sec4 tion 102 of the Housing and Community 

5 Development Act of 1974 (42 U.S.C. 5302)) 

6 shall receive less than the amount the coun7 ty would otherwise receive if the amount 

8 paid under this paragraph were allocated to 

9 metropolitan cities and urban counties 

10 under section 106(b) of the Housing and 

11 Community Development Act of 1974 (42 

12 U.S.C. 5306(b)). 

13 ‘‘(ii) COUNTIES THAT ARE NOT UNITS

14 OF GENERAL LOCAL GOVERNMENT.—In the 

15 case of an amount to be paid to a county 

16 that is not a unit of general local govern17 ment, the amount shall instead be paid to 

18 the State in which such county is located, 

19 and such State shall distribute such amount 

20 to each unit of general local government 

21 within such county in an amount that 

22 bears the same proportion to the amount to 

23 be paid to such county as the population of 

24 such units of general local government bears 

25 to the total population of such county. 
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1 ‘‘(iii) DISTRICT OF COLUMBIA.—For 

2 purposes of this paragraph, the District of 

3 Columbia shall be considered to consist of a 

4 single county that is a unit of general local 

5 government. 

6 ‘‘(4) CONSOLIDATED GOVERNMENTS.—A unit of 

7 general local government that has formed a consoli8 dated government, or that is geographically contained 

9 (in full or in part) within the boundaries of another 

10 unit of general local government may receive a dis11 tribution under each of paragraphs (1), (2), and (3), 

12 as applicable, based on the respective formulas speci13 fied in such paragraphs. 

14 ‘‘(5) PRO RATA ADJUSTMENT AUTHORITY.—The 

15 amounts otherwise determined for allocation and pay16 ment under paragraphs (1), (2), and (3) may be ad17 justed by the Secretary on a pro rata basis to the ex18 tent necessary to ensure that all available funds are 

19 distributed to metropolitan cities, counties, and States 

20 in accordance with the requirements specified in each 

21 paragraph (as applicable) and the certification re22 quirement specified in subsection (d). 

23 ‘‘(6) POPULATION.—For purposes of determining 

24 allocations under this section, the population of an 

25 entity shall be determined based on the most recent 
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1 data are available from the Bureau of the Census or, 

2 if not available, from such other data as a State de3 termines appropriate. 

4 ‘‘(7) TIMING.— 

5 ‘‘(A) FIRST TRANCHE AMOUNT.—To the ex6 tent practicable, with respect to each metropoli7 tan city for which an amount is allocated under 

8 paragraph (1), each State for which an amount 

9 is allocated under paragraph (2) for distribution 

10 to nonentitlement units of local government, and 

11 each county for which an amount is allocated 

12 under paragraph (3), the Secretary shall pay 

13 from such allocation the First Tranche Amount 

14 for such city, State, or county not later than 60 

15 days after the date of enactment of this section. 

16 ‘‘(B) SECOND TRANCHE AMOUNT.—The Sec17 retary shall pay to each metropolitan city for 

18 which an amount is allocated under paragraph 

19 (1), each State for which an amount is allocated 

20 under paragraph (2) for distribution to non21 entitlement units of local government, and each 

22 county for which an amount is allocated under 

23 paragraph (3), the Second Tranche Amount for 

24 such city, State, or county not earlier than 12 
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1 months after the date on which the First Tranche 

2 Amount is paid to the city, State, or county. 

3 ‘‘(c) REQUIREMENTS.— 

4 ‘‘(1) USE OF FUNDS.—Subject to paragraph (2), 

5 and except as provided in paragraphs (3) and (4), a 

6 metropolitan city, nonentitlement unit of local gov7 ernment, or county shall only use the funds provided 

8 under a payment made under this section to cover 

9 costs incurred by the metropolitan city, nonentitle10 ment unit of local government, or county, by Decem11 ber 31, 2024— 

12 ‘‘(A) to respond to the public health emer13 gency with respect to the Coronavirus Disease 

14 2019 (COVID–19) or its negative economic im15 pacts, including assistance to households, small 

16 businesses, and nonprofits, or aid to impacted 

17 industries such as tourism, travel, and hospi18 tality; 

19 ‘‘(B) to respond to workers performing es20 sential work during the COVID–19 public health 

21 emergency by providing premium pay to eligible 

22 workers of the metropolitan city, nonentitlement 

23 unit of local government, or county that are per24 forming such essential work, or by providing 
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1 grants to eligible employers that have eligible 

2 workers who perform essential work; 

3 ‘‘(C) for the provision of government serv4 ices to the extent of the reduction in revenue of 

5 such metropolitan city, nonentitlement unit of 

6 local government, or county due to the COVID– 

7 19 public health emergency relative to revenues 

8 collected in the most recent full fiscal year of the 

9 metropolitan city, nonentitlement unit of local 

10 government, or county prior to the emergency; or 

11 ‘‘(D) to make necessary investments in 

12 water, sewer, or broadband infrastructure. 

13 ‘‘(2) PENSION FUNDS.—No metropolitan city, 

14 nonentitlement unit of local government, or county 

15 may use funds made available under this section for 

16 deposit into any pension fund. 

17 ‘‘(3) TRANSFER AUTHORITY.—A metropolitan 

18 city, nonentitlement unit of local government, or 

19 county receiving a payment from funds made avail20 able under this section may transfer funds to a pri21 vate nonprofit organization (as that term is defined 

22 in paragraph (17) of section 401 of the McKinney23 Vento Homeless Assistance Act (42 U.S.C. 11360(17)), 

24 a public benefit corporation involved in the transpor-
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1 tation of passengers or cargo, or a special-purpose 

2 unit of State or local government. 

3 ‘‘(4) TRANSFERS TO STATES.—Notwithstanding 

4 paragraph (1), a metropolitan city, nonentitlement 

5 unit of local government, or county receiving a pay6 ment from funds made available under this section 

7 may transfer such funds to the State in which such 

8 entity is located. 

9 ‘‘(d) REPORTING.—Any metropolitan city, nonentitle10 ment unit of local government, or county receiving funds 

11 provided under a payment made under this section shall 

12 provide to the Secretary periodic reports providing a de13 tailed accounting of the uses of such funds by such metro14 politan city, nonentitlement unit of local government, or 

15 county and including such other information as the Sec16 retary may require for the administration of this section. 

17 ‘‘(e) RECOUPMENT.—Any metropolitan city, non18 entitlement unit of local government, or county that has 

19 failed to comply with subsection (c) shall be required to 

20 repay to the Secretary an amount equal to the amount of 

21 funds used in violation of such subsection. 

22 ‘‘(f) REGULATIONS.—The Secretary shall have the au23 thority to issue such regulations as may be necessary or 

24 appropriate to carry out this section. 

25 ‘‘(g) DEFINITIONS.—In this section: 
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1 ‘‘(1) COUNTY.—The term ‘county’ means a coun2 ty, parish, or other equivalent county division (as de3 fined by the Bureau of the Census). 

4 ‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible 

5 workers’ means those workers needed to maintain con6 tinuity of operations of essential critical infrastruc7 ture sectors and additional sectors as each chief execu8 tive officer of a metropolitan city, nonentitlement 

9 unit of local government, or county may designate as 

10 critical to protect the health and well-being of the 

11 residents of their metropolitan city, nonentitlement 

12 unit of local government, or county. 

13 ‘‘(3) FIRST TRANCHE AMOUNT.—The term ‘First 

14 Tranche Amount’ means, with respect to each metro15 politan city for which an amount is allocated under 

16 subsection (b)(1), each State for which an amount is 

17 allocated under subsection (b)(2) for distribution to 

18 nonentitlement units of local government, and each 

19 county for which an amount is allocated under sub20 section (b)(3), 50 percent of the amount so allocated 

21 to such metropolitan city, State, or county (as appli22 cable). 

23 ‘‘(4) METROPOLITAN CITY.—The term ‘metropoli24 tan city’ has the meaning given that term in section 

25 102(a)(4) of the Housing and Community Develop-
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1 ment Act of 1974 (42 U.S.C. 5302(a)(4)) and includes 

2 cities that relinquish or defer their status as a metro3 politan city for purposes of receiving allocations 

4 under section 106 of such Act (42 U.S.C. 5306) for 

5 fiscal year 2021. 

6 ‘‘(5) NONENTITLEMENT UNIT OF LOCAL GOVERN7 MENT.—The term ‘nonentitlement unit of local gov8 ernment’ means a ‘city’, as that term is defined in 

9 section 102(a)(5) of the Housing and Community De10 velopment Act of 1974 (42 U.S.C. 5302(a)(5))), that 

11 is not a metropolitan city. 

12 ‘‘(6) PREMIUM PAY.—The term ‘premium pay’ 

13 has the meaning given such term in section 602(g). 

14 ‘‘(7) SECOND TRANCHE AMOUNT.—The term 

15 ‘Second Tranche Amount’ means, with respect to each 

16 metropolitan city for which an amount is allocated 

17 under subsection (b)(1), each State for which an 

18 amount is allocated under subsection (b)(2) for dis19 tribution to nonentitlement units of local government, 

20 and each county for which an amount is allocated 

21 under subsection (b)(3), an amount not to exceed 50 

22 percent of the amount so allocated to such metropoli23 tan city, State, or county (as applicable). 

24 ‘‘(8) SECRETARY.—The term ‘Secretary’ means 

25 the Secretary of the Treasury. 
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1 ‘‘(9) STATE.—The term ‘State’ means each of the 

2 50 States, the District of Columbia, the Common3 wealth of Puerto Rico, the United States Virgin Is4 lands, Guam, the Commonwealth of the Northern 

5 Mariana Islands, and American Samoa. 

6 ‘‘(10) UNIT OF GENERAL LOCAL GOVERNMENT.— 

7 The term ‘unit of general local government’ has the 

8 meaning given that term in section 102(a)(1) of the 

9 Housing and Community Development Act of 1974 

10 (42 U.S.C. 5302(a)(1)). 

11 ‘‘SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND. 

12 ‘‘(a) APPROPRIATION.—In addition to amounts other13 wise available, there is appropriated for fiscal year 2021, 

14 out of any money in the Treasury not otherwise appro15 priated, $10,000,000,000, to remain available until ex16 pended, for making payments to States, territories, and 

17 Tribal governments to carry out critical capital projects di18 rectly enabling work, education, and health monitoring, in19 cluding remote options, in response to the public health 

20 emergency with respect to the Coronavirus Disease 

21 (COVID–19). 

22 ‘‘(b) PAYMENTS.— 

23 ‘‘(1) MINIMUM AMOUNTS.—From the amount ap24 propriated under subsection (a)— 
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1 ‘‘(A) the Secretary shall pay $100,000,000 

2 to each State; 

3 ‘‘(B) the Secretary shall pay $100,000,000 

4 of such amount in equal shares to the United 

5 States Virgin Islands, Guam, American Samoa, 

6 the Commonwealth of the Northern Mariana Is7 lands, the Republic of the Marshall Islands, the 

8 Federated States of Micronesia, and the Republic 

9 of Palau; and 

10 ‘‘(C) the Secretary shall pay $100,000,000 

11 of such amount in equal shares to Tribal govern12 ments and the State of Hawaii (in addition to 

13 the amount paid to the State of Hawaii under 

14 subparagraph (A)), of which— 

15 ‘‘(i) not less than $50,000 shall be paid 

16 to each Tribal government; and 

17 ‘‘(ii) not less than $50,000, and not 

18 more than $200,000, shall be paid to the 

19 State of Hawaii for the exclusive use of the 

20 Department of Hawaiian Home Lands and 

21 the Native Hawaiian Education Programs 

22 to assist Native Hawaiians in accordance 

23 with this section. 

24 ‘‘(2) REMAINING AMOUNTS.— 
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1 ‘‘(A) IN GENERAL.—From the amount of the 

2 appropriation under subsection (a) that remains 

3 after the application of paragraph (1), the Sec4 retary shall make payments to States based on 

5 population such that— 

6 ‘‘(i) 50 percent of such amount shall be 

7 allocated among the States based on the 

8 proportion that the population of each State 

9 bears to the population of all States; 

10 ‘‘(ii) 25 percent of such amount shall 

11 be allocated among the States based on the 

12 proportion that the number of individuals 

13 living in rural areas in each State bears to 

14 the number of individuals living in rural 

15 areas in all States; and 

16 ‘‘(iii) 25 percent of such amount shall 

17 be allocated among the States based on the 

18 proportion that the number of individuals 

19 with a household income that is below 150 

20 percent of the poverty line applicable to a 

21 family of the size involved in each State 

22 bears to the number of such individuals in 

23 all States. 

24 ‘‘(B) DATA.—In determining the allocations 

25 to be made to each State under subparagraph 
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1 (A), the Secretary of the Treasury shall use the 

2 most recent data available from the Bureau of 

3 the Census. 

4 ‘‘(c) TIMING.—The Secretary shall establish a process 

5 of applying for grants to access funding made available 

6 under section (b) not later than 60 days after enactment 

7 of this section. 

8 ‘‘(d) DEFINITIONS.—In this section: 

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

10 the Secretary of the Treasury. 

11 ‘‘(2) STATE.—The term ‘State’ means each of the 

12 50 States, the District of Columbia, and Puerto Rico. 

13 ‘‘(3) TRIBAL GOVERNMENT.—The term ‘Tribal 

14 government’ has the meaning given such term in sec15 tion 602(g). 

16 ‘‘SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY 

17 FUND. 

18 ‘‘(a) APPROPRIATION.—In addition to amounts other19 wise available, there is appropriated for fiscal year 2021, 

20 out of any money in the Treasury not otherwise appro21 priated, $2,000,000,000 to remain available until Sep22 tember 30, 2023, with amounts to be obligated for each of 

23 fiscal years 2022 and 2023 in accordance with subsection 

24 (b), for making payments under this section to eligible rev25 enue sharing counties and eligible Tribal governments. 
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1 ‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 

2 ‘‘(1) PAYMENTS TO ELIGIBLE REVENUE SHARING

3 COUNTIES.—For each of fiscal years 2022 and 2023, 

4 the Secretary shall reserve $750,000,000 of the total 

5 amount appropriated under subsection (a) to allocate 

6 and pay to each eligible revenue sharing county in 

7 amounts that are determined by the Secretary taking 

8 into account economic conditions of each eligible rev9 enue sharing county, using measurements of poverty 

10 rates, household income, land values, and unemploy11 ment rates as well as other economic indicators, over 

12 the 20-year period ending with September 30, 2021. 

13 ‘‘(2) PAYMENTS TO ELIGIBLE TRIBAL GOVERN14 MENTS.—For each of fiscal years 2022 and 2023, the 

15 Secretary shall reserve $250,000,000 of the total 

16 amount appropriated under subsection (a) to allocate 

17 and pay to eligible Tribal governments in amounts 

18 that are determined by the Secretary taking into ac19 count economic conditions of each eligible Tribe. 

20 ‘‘(c) USE OF PAYMENTS.—An eligible revenue sharing 

21 county or an eligible Tribal government may use funds pro22 vided under a payment made under this section for any 

23 governmental purpose other than a lobbying activity. 

24 ‘‘(d) REPORTING REQUIREMENT.—Any eligible rev25 enue sharing county receiving a payment under this section 
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1 shall provide to the Secretary periodic reports providing a 

2 detailed accounting of the uses of fund by such eligible rev3 enue sharing county and such other information as the Sec4 retary may require for the administration of this section. 

5 ‘‘(e) RECOUPMENT.—Any eligible revenue sharing 

6 county that has failed to submit a report required under 

7 subsection (d) or failed to comply with subsection (c), shall 

8 be required to repay to the Secretary an amount equal to— 

9 ‘‘(1) in the case of a failure to comply with sub10 section (c), the amount of funds used in violation of 

11 such subsection; and 

12 ‘‘(2) in the case of a failure to submit a report 

13 required under subsection (d), such amount as the 

14 Secretary determines appropriate, but not to exceed 5 

15 percent of the amount paid to the eligible revenue 

16 sharing county under this section for all fiscal years. 

17 ‘‘(f) DEFINITIONS.—In this section: 

18 ‘‘(1) ELIGIBLE REVENUE SHARING COUNTY.— 

19 The term ‘eligible revenue sharing county’ means— 

20 ‘‘(A) a county, parish, or borough— 

21 ‘‘(i) that is independent of any other 

22 unit of local government; and 

23 ‘‘(ii) that, as determined by the Sec24 retary, is the principal provider of govern-
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1 ment services for the area within its juris2 diction; and 

3 ‘‘(iii) for which, as determined by the 

4 Secretary, there is a negative revenue im5 pact due to implementation of a Federal 

6 program or changes to such program; and 

7 ‘‘(B) the District of Columbia, the Common8 wealth of Puerto Rico, Guam, and the United 

9 States Virgin Islands. 

10 ‘‘(2) ELIGIBLE TRIBAL GOVERNMENT.—The term 

11 ‘eligible Tribal government’ means the recognized gov12 erning body of an eligible Tribe. 

13 ‘‘(3) ELIGIBLE TRIBE.—The term ‘eligible Tribe’ 

14 means any Indian or Alaska Native tribe, band, na15 tion, pueblo, village, community, component band, or 

16 component reservation, individually identified (in17 cluding parenthetically) in the list published most re18 cently as of the date of enactment of this section pur19 suant to section 104 of the Federally Recognized In20 dian Tribe List Act of 1994 (25 U.S.C. 5131). 

21 ‘‘(4) SECRETARY.—The term ‘Secretary’ means 

22 the Secretary of the Treasury.’’. 

23 (b) CONFORMING AMENDMENT.—The heading for title 

24 VI of the Social Security Act (42 U.S.C. 801 et seq.) is 

25 amended by striking ‘‘FUND’’ and inserting ‘‘, FISCAL 
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1 RECOVERY, AND CRITICAL CAPITAL 

2 PROJECTS FUNDS’’. 

3 Subtitle N—Other Provisions 

4 SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID– 

5 19. 

6 Part A of title XI of the Social Security Act (42 U.S.C. 

7 1301 et seq.) is amended by adding at the end the following: 

8 ‘‘SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO 

9 COVID–19. 

10 ‘‘(a) FUNDING.—In addition to amounts otherwise 

11 available, there is appropriated to the Secretary, for fiscal 

12 year 2021, out of any monies in the Treasury not otherwise 

13 appropriated, $8,500,000,000 for purposes of making pay14 ments to eligible health care providers for health care re15 lated expenses and lost revenues that are attributable to 

16 COVID–19. Amounts appropriated under the preceding 

17 sentence shall remain available until expended. 

18 ‘‘(b) APPLICATION REQUIREMENT.—To be eligible for 

19 a payment under this section, an eligible health care pro20 vider shall submit to the Secretary an application in such 

21 form and manner as the Secretary shall prescribe. Such ap22 plication shall contain the following: 

23 ‘‘(1) A statement justifying the need of the pro24 vider for the payment, including documentation of the 
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1 health care related expenses attributable to COVID–19 

2 and lost revenues attributable to COVID–19. 

3 ‘‘(2) The tax identification number of the pro4 vider. 

5 ‘‘(3) Such assurances as the Secretary determines 

6 appropriate that the eligible health care provider will 

7 maintain and make available such documentation 

8 and submit such reports (at such time, in such form, 

9 and containing such information as the Secretary 

10 shall prescribe) as the Secretary determines is nec11 essary to ensure compliance with any conditions im12 posed by the Secretary under this section. 

13 ‘‘(4) Any other information determined appro14 priate by the Secretary. 

15 ‘‘(c) LIMITATION.—Payments made to an eligible 

16 health care provider under this section may not be used to 

17 reimburse any expense or loss that— 

18 ‘‘(1) has been reimbursed from another source; or 

19 ‘‘(2) another source is obligated to reimburse. 

20 ‘‘(d) APPLICATION OF REQUIREMENTS, RULES, AND

21 PROCEDURES.—The Secretary shall apply any require22 ments, rules, or procedures as the Secretary deems appro23 priate for the efficient execution of this section. 

24 ‘‘(e) DEFINITIONS.—In this section: 
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1 ‘‘(1) ELIGIBLE HEALTH CARE PROVIDER.—The 

2 term ‘eligible health care provider’ means— 

3 ‘‘(A) a provider of services (as defined in 

4 section 1861(u)) or a supplier (as defined in sec5 tion 1861(d)) that— 

6 ‘‘(i) is enrolled in the Medicare pro7 gram under title XVIII under section 

8 1866(j) (including temporarily enrolled 

9 during the emergency period described in 

10 section 1135(g)(1)(B) for such period); 

11 ‘‘(ii) provides diagnoses, testing, or 

12 care for individuals with possible or actual 

13 cases of COVID–19; and 

14 ‘‘(iii) is a rural provider or supplier; 

15 or 

16 ‘‘(B) a provider or supplier that— 

17 ‘‘(i) is enrolled with a State Medicaid 

18 plan under title XIX (or a waiver of such 

19 plan) in accordance with subsections 

20 (a)(77) and (kk) of section 1902 (including 

21 enrolled pursuant to section 1902(a)(78) or 

22 section 1932(d)(6)) or enrolled with a State 

23 child health plan under title XXI (or a 

24 waiver of such plan) in accordance with 

25 subparagraph (G) of section 2107(e)(1) (in-
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1 cluding enrolled pursuant to subparagraph 

2 (D) or (Q) of such section); 

3 ‘‘(ii) provides diagnoses, testing, or 

4 care for individuals with possible or actual 

5 cases of COVID–19; and 

6 ‘‘(iii) is a rural provider or supplier. 

7 ‘‘(2) HEALTH CARE RELATED EXPENSES ATTRIB8 UTABLE TO COVID–19.—The term ‘health care related 

9 expenses attributable to COVID–19’ means health care 

10 related expenses to prevent, prepare for, and respond 

11 to COVID–19, including the building or construction 

12 of a temporary structure, the leasing of a property, 

13 the purchase of medical supplies and equipment, in14 cluding personal protective equipment and testing 

15 supplies, providing for increased workforce and train16 ing (including maintaining staff, obtaining addi17 tional staff, or both), the operation of an emergency 

18 operation center, retrofitting a facility, providing for 

19 surge capacity, and other expenses determined appro20 priate by the Secretary. 

21 ‘‘(3) LOST REVENUE ATTRIBUTABLE TO COVID– 

22 19.—The term ‘lost revenue attributable to COVID– 

23 19’ has the meaning given that term in the Fre24 quently Asked Questions guidance released by the De25 partment of Health and Human Services in June 
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1 2020, including the difference between such provider’s 

2 budgeted and actual revenue if such budget had been 

3 established and approved prior to March 27, 2020. 

4 ‘‘(4) PAYMENT.— The term ‘payment’ includes, 

5 as determined appropriate by the Secretary, a pre6 payment, a prospective payment, a retrospective pay7 ment, or a payment through a grant or other mecha8 nism. 

9 ‘‘(5) RURAL PROVIDER OR SUPPLIER.—The term 

10 ‘rural provider or supplier’ means— 

11 ‘‘(A) a— 

12 ‘‘(i) provider or supplier located in a 

13 rural area (as defined in section 

14 1886(d)(2)(D)); or 

15 ‘‘(ii) provider treated as located in a 

16 rural area pursuant to section 

17 1886(d)(8)(E); 

18 ‘‘(B) a provider or supplier located in any 

19 other area that serves rural patients (as defined 

20 by the Secretary), which may include, but is not 

21 required to include, a metropolitan statistical 

22 area with a population of less than 500,000 (de23 termined based on the most recently available 

24 data); 
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1 ‘‘(C) a rural health clinic (as defined in sec2 tion 1861(aa)(2)); 

3 ‘‘(D) a provider or supplier that furnishes 

4 home health, hospice, or long-term services and 

5 supports in an individual’s home located in a 

6 rural area (as defined in section 1886(d)(2)(D)); 

7 or 

8 ‘‘(E) any other rural provider or supplier 

9 (as defined by the Secretary).’’. 

10 SEC. 9912. EXTENSION OF CUSTOMS USER FEES. 

11 (a) IN GENERAL.—Section 13031(j)(3) of the Consoli12 dated Omnibus Budget Reconciliation Act of 1985 (19 

13 U.S.C. 58c(j)(3)) is amended— 

14 (1) in subparagraph (A), by striking ‘‘October 

15 21, 2029’’ and inserting ‘‘September 30, 2030’’; and 

16 (2) in subparagraph (B)(i), by striking ‘‘October 

17 21, 2029’’ and inserting ‘‘September 30, 2030’’. 

18 (b) RATE FOR MERCHANDISE PROCESSING FEES.— 

19 Section 503 of the United States-Korea Free Trade Agree20 ment Implementation Act (Public Law 112–41; 19 U.S.C. 

21 3805 note) is amended by striking ‘‘October 21, 2029’’ and 

22 inserting ‘‘September 30, 2030’’. 
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1 TITLE X—COMMITTEE ON 

2 FOREIGN RELATIONS 

3 SEC. 10001. DEPARTMENT OF STATE OPERATIONS. 

4 In addition to amounts otherwise available, there is 

5 authorized and appropriated to the Secretary of State for 

6 fiscal year 2021, out of any money in the Treasury not 

7 otherwise appropriated, $204,000,000, to remain available 

8 until September 30, 2022, for necessary expenses of the De9 partment of State to carry out the authorities, functions, 

10 duties, and responsibilities in the conduct of the foreign af11 fairs of the United States, to prevent, prepare for, and re12 spond to coronavirus domestically or internationally, which 

13 shall include maintaining Department of State operations. 

14 SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL 

15 DEVELOPMENT OPERATIONS. 

16 In addition to amounts otherwise available, there is 

17 authorized and appropriated to the Administrator of the 

18 United States Agency for International Development for fis19 cal year 2021, out of any money in the Treasury not other20 wise appropriated, $41,000,000, to remain available until 

21 September 30, 2022, to carry out the provisions of section 

22 667 of the Foreign Assistance Act of 1961 (22 U.S.C. 2427) 

23 for necessary expenses of the United States Agency for Inter24 national Development to prevent, prepare for, and respond 

25 to coronavirus domestically or internationally, and for 
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1 other operations and maintenance requirements related to 

2 coronavirus. 

3 SEC. 10003. GLOBAL RESPONSE. 

4 (a) IN GENERAL.—In addition to amounts otherwise 

5 available, there is authorized and appropriated to the Sec6 retary of State for fiscal year 2021, out of any money in 

7 the Treasury not otherwise appropriated, $8,675,000,000, 

8 to remain available until September 30, 2022, for necessary 

9 expenses to carry out the provisions of section 531 of chap10 ter 4 of part II of the Foreign Assistance Act of 1961 (22 

11 U.S.C. 2346) as health programs to prevent, prepare for, 

12 and respond to coronavirus, which shall include recovery 

13 from the impacts of such virus and shall be allocated as 

14 follows— 

15 (1) $905,000,000 to be made available to the 

16 United States Agency for International Development 

17 for global health activities to prevent, prepare for, 

18 and respond to coronavirus, which shall include a 

19 contribution to a multilateral vaccine development 

20 partnership to support epidemic preparedness; 

21 (2) $3,750,000,000 to be made available to the 

22 Department of State to support programs for the pre23 vention, treatment, and control of HIV/AIDS in order 

24 to prevent, prepare for, and respond to coronavirus, 

25 including to mitigate the impact on such programs 
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1 from coronavirus and support recovery from the im2 pacts of the coronavirus, of which not less than 

3 $3,500,000,000 shall be for a United States contribu4 tion to the Global Fund to Fight AIDS, Tuberculosis 

5 and Malaria; 

6 (3) $3,090,000,000 to be made available to the 

7 United States Agency for International Development 

8 to prevent, prepare for, and respond to coronavirus, 

9 which shall include support for international disaster 

10 relief, rehabilitation, and reconstruction, for health 

11 activities, and to meet emergency food security needs; 

12 and 

13 (4) $930,000,000 to be made available to prevent, 

14 prepare for, and respond to coronavirus, which shall 

15 include activities to address economic and stabiliza16 tion requirements resulting from such virus. 

17 (b) WAIVER OF LIMITATION.—Any contribution to the 

18 Global Fund to Fight AIDS, Tuberculosis and Malaria 

19 made pursuant to subsection (a)(2) shall be made available 

20 notwithstanding section 202(d)(4)(A)(i) of the United 

21 States Leadership Against HIV/AIDS, Tuberculosis, and 

22 Malaria Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such 

23 contribution shall not be considered a contribution for the 

24 purpose of applying such section 202(d)(4)(A)(i). 
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1 SEC. 10004. HUMANITARIAN RESPONSE. 

2 (a) IN GENERAL.—In addition to amounts otherwise 

3 available, there is authorized and appropriated to the Sec4 retary of State for fiscal year 2021, out of any money in 

5 the Treasury not otherwise appropriated, $500,000,000, to 

6 remain available until September 30, 2022, to carry out 

7 the provisions of section 2(a) and (b) of the Migration and 

8 Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) 

9 to prevent, prepare for, and respond to coronavirus. 

10 (b) USE OF FUNDS.—Funds appropriated pursuant to 

11 this section shall not be made available for the costs of reset12 tling refugees in the United States. 

13 SEC. 10005. MULTILATERAL ASSISTANCE. 

14 In addition to amounts otherwise available, there is 

15 authorized and appropriated to the Secretary of State for 

16 fiscal year 2021, out of any money in the Treasury not 

17 otherwise appropriated, $580,000,000, to remain available 

18 until September 30, 2022, to carry out the provisions of 

19 section 301(a) of the Foreign Assistance Act of 1961 (22 

20 U.S.C. 2221(a)) to prevent, prepare for, and respond to 

21 coronavirus, which shall include support for the priorities 

22 and objectives of the United Nations Global Humanitarian 

23 Response Plan COVID–19 through voluntary contributions 

24 to international organizations and programs administered 

25 by such organizations. 
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1 TITLE XI—COMMITTEE ON 

2 INDIAN AFFAIRS 

3 SEC. 11001. INDIAN HEALTH SERVICE. 

4 (a) In addition to amounts otherwise available, there 

5 is appropriated to the Secretary of Health and Human 

6 Services (in this section referred to as the ‘‘Secretary’’) for 

7 fiscal year 2021, out of any money in the Treasury not 

8 otherwise appropriated, $6,094,000,000, to remain avail9 able until expended, of which— 

10 (1) $5,484,000,000 shall be for carrying out the 

11 Act of August 5, 1954 (42 U.S.C. 2001 et seq.) (com12 monly referred to as the Transfer Act), the Indian 

13 Self-Determination and Education Assistance Act (25 

14 U.S.C. 5301 et seq.), the Indian Health Care Im15 provement Act (25 U.S.C. 1601 et seq.), and titles II 

16 and III of the Public Health Service Act (42 U.S.C. 

17 201 et seq. and 241 et seq.) with respect to the Indian 

18 Health Service, of which— 

19 (A) $2,000,000,000 shall be for lost reim20 bursements, in accordance with section 207 of the 

21 Indian Health Care Improvement Act (25 U.S.C. 

22 1621f); 

23 (B) $500,000,000 shall be for the provision 

24 of additional health care services, services pro-
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1 vided through the Purchased/Referred Care pro2 gram, and other related activities; 

3 (C) $140,000,000 shall be for information 

4 technology, telehealth infrastructure, and the In5 dian Health Service electronic health records sys6 tem; 

7 (D) $84,000,000 shall be for maintaining 

8 operations of the Urban Indian health program, 

9 which shall be in addition to other amounts 

10 made available under this subsection for Urban 

11 Indian organizations (as defined in section 4 of 

12 the Indian Health Care Improvement Act (25 

13 U.S.C. 1603)); 

14 (E) $600,000,000 shall be for necessary ex15 penses to plan, prepare for, promote, distribute, 

16 administer, and track COVID–19 vaccines, for 

17 the purposes described in subparagraphs (F) and 

18 (G), and for other vaccine-related activities; 

19 (F) $1,500,000,000 shall be for necessary ex20 penses to detect, diagnose, trace, and monitor 

21 COVID–19 infections, activities necessary to 

22 mitigate the spread of COVID–19, supplies nec23 essary for such activities, for the purposes de24 scribed in subparagraphs (E) and (G), and for 

25 other related activities; 
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1 (G) $240,000,000 shall be for necessary ex2 penses to establish, expand, and sustain a public 

3 health workforce to prevent, prepare for, and re4 spond to COVID–19, other public health work5 force-related activities, for the purposes described 

6 in subparagraphs (E) and (F), and for other re7 lated activities; and 

8 (H) $420,000,000 shall be for necessary ex9 penses related to mental health and substance use 

10 prevention and treatment services, for the pur11 poses described in subparagraph (C) and para12 graph (2) as related to mental health and sub13 stance use prevention and treatment services, 

14 and for other related activities; 

15 (2) $600,000,000 shall be for the lease, purchase, 

16 construction, alteration, renovation, or equipping of 

17 health facilities to respond to COVID–19, and for 

18 maintenance and improvement projects necessary to 

19 respond to COVID–19 under section 7 of the Act of 

20 August 5, 1954 (42 U.S.C. 2004a), the Indian Self21 Determination and Education Assistance Act (25 

22 U.S.C. 5301 et seq.), the Indian Health Care Im23 provement Act (25 U.S.C. 1601 et seq.), and titles II 

24 and III of the Public Health Service Act (42 U.S.C. 
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1 202 et seq.) with respect to the Indian Health Service; 

2 and 

3 (3) $10,000,000 shall be for carrying out section 

4 7 of the Act of August 5, 1954 (42 U.S.C. 2004a) for 

5 expenses relating to potable water delivery. 

6 (b) Funds appropriated by subsection (a) shall be 

7 made available to restore amounts, either directly or 

8 through reimbursement, for obligations for the purposes 

9 specified in this section that were incurred to prevent, pre10 pare for, and respond to COVID–19 during the period be11 ginning on the date on which the public health emergency 

12 was declared by the Secretary on January 31, 2020, pursu13 ant to section 319 of the Public Health Service Act (42 

14 U.S.C. 247d) with respect to COVID–19 and ending on the 

15 date of the enactment of this Act. 

16 (c) Funds made available under subsection (a) to 

17 Tribes and Tribal organizations under the Indian Self-De18 termination and Education Assistance Act (25 U.S.C. 5301 

19 et seq.) shall be available on a one-time basis. Such non20 recurring funds shall not be part of the amount required 

21 by section 106 of the Indian Self-Determination and Edu22 cation Assistance Act (25 U.S.C. 5325), and such funds 

23 shall only be used for the purposes identified in this section. 
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1 SEC. 11002. BUREAU OF INDIAN AFFAIRS. 

2 (a) IN GENERAL.—In addition to amounts otherwise 

3 made available, there is appropriated for fiscal year 2021, 

4 out of any money in the Treasury not otherwise appro5 priated, $900,000,000 to remain available until expended, 

6 pursuant to the Snyder Act (25 U.S.C. 13), of which— 

7 (1) $100,000,000 shall be for Tribal housing im8 provement; 

9 (2) $772,500,000 shall be for Tribal government 

10 services, public safety and justice, social services, 

11 child welfare assistance, and for other related ex12 penses; 

13 (3) $7,500,000 shall be for related Federal ad14 ministrative costs and oversight; and 

15 (4) $20,000,000 shall be to provide and deliver 

16 potable water. 

17 (b) EXCLUSIONS FROM CALCULATION.—Funds appro18 priated under subsection (a) shall be excluded from the cal19 culation of funds received by those Tribal governments that 

20 participate in the ‘‘Small and Needy’ ’’ program. 

21 (c) ONE-TIME BASIS FUNDS.—Funds made available 

22 under subsection (a) to Tribes and Tribal organizations 

23 under the Indian Self-Determination and Education Assist24 ance Act (25 U.S.C. 5301 et seq.) shall be available on a 

25 one-time basis. Such non-recurring funds shall not be part 

26 of the amount required by section 106 of the Indian Self- 
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1 Determination and Education Assistance Act (25 U.S.C. 

2 5325), and such funds shall only be used for the purposes 

3 identified in this section. 

4 SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERV5 ICES PROGRAMS FOR NATIVE AMERICANS. 

6 (a) APPROPRIATION.—In addition to amounts other7 wise available, there is appropriated to the Secretary of 

8 Housing and Urban Development (in this section referred 

9 to as the ‘‘Secretary’’) for fiscal year 2021, out of any 

10 money in the Treasury not otherwise appropriated, 

11 $750,000,000, to remain available until September 30, 

12 2025, to prevent, prepare for, and respond to coronavirus, 

13 for activities and assistance authorized under title I of the 

14 Native American Housing Assistance and Self-Determina15 tion Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), 

16 under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), 

17 and under section 106(a)(1) of the Housing and Commu18 nity Development Act of 1974 with respect to Indian tribes 

19 (42 U.S.C. 5306(a)(1)), which shall be made available as 

20 follows: 

21 (1) HOUSING BLOCK GRANTS.—$455,000,000 

22 shall be available for the Native American Housing 

23 Block Grants and Native Hawaiian Housing Block 

24 Grant programs, as authorized under titles I and 
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1 VIII of NAHASDA, subject to the following terms and 

2 conditions: 

3 (A) FORMULA.—Of the amounts made 

4 available under this paragraph, $450,000,000 

5 shall be for grants under title I of NAHASDA 

6 and shall be distributed according to the same 

7 funding formula used in fiscal year 2021. 

8 (B) NATIVE HAWAIIANS.—Of the amounts 

9 made available under this paragraph, $5,000,000 

10 shall be for grants under title VIII of 

11 NAHASDA. 

12 (C) USE.—Amounts made available under 

13 this paragraph shall be used by recipients to pre14 vent, prepare for, and respond to coronavirus, 

15 including to maintain normal operations and 

16 fund eligible affordable housing activities under 

17 NAHASDA during the period that the program 

18 is impacted by coronavirus. In addition, 

19 amounts made available under subparagraph 

20 (B) may be used to provide rental assistance to 

21 eligible Native Hawaiian families both on and 

22 off the Hawaiian Home Lands. 

23 (D) TIMING OF OBLIGATIONS.—Amounts 

24 made available under this paragraph shall be 

25 used, as necessary, to cover or reimburse allow-
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1 able costs to prevent, prepare for, and respond to 

2 coronavirus that are incurred by a recipient, in3 cluding for costs incurred after January 21, 

4 2020. 

5 (E) WAIVERS OR ALTERNATIVE REQUIRE6 MENTS.—The Secretary may waive or specify al7 ternative requirements for any provision of 

8 NAHASDA (25 U.S.C. 4101 et seq.) or regula9 tion applicable to the Native American Housing 

10 Block Grants or Native Hawaiian Housing 

11 Block Grant program other than requirements 

12 related to fair housing, nondiscrimination, labor 

13 standards, and the environment, upon a finding 

14 that the waiver or alternative requirement is 

15 necessary to expedite or facilitate the use of 

16 amounts made available under this paragraph. 

17 (F) UNOBLIGATED AMOUNTS.—Amounts 

18 made available under this paragraph which are 

19 not accepted, are voluntarily returned, or other20 wise recaptured for any reason shall be used to 

21 fund grants under paragraph (2). 

22 (2) INDIAN COMMUNITY DEVELOPMENT BLOCK

23 GRANTS.—$280,000,000 shall be available for grants 

24 under title I of the Housing and Community Develop-
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1 ment Act of 1974, subject to the following terms and 

2 conditions: 

3 (A) USE.—Amounts made available under 

4 this paragraph shall be used for emergencies that 

5 constitute imminent threats to health and safety 

6 and are designed to prevent, prepare for, and re7 spond to coronavirus. 

8 (B) PLANNING.—Not to exceed 20 percent of 

9 any grant made with funds made available 

10 under this paragraph shall be expended for plan11 ning and management development and admin12 istration. 

13 (C) TIMING OF OBLIGATIONS.—Amounts 

14 made available under this paragraph shall be 

15 used, as necessary, to cover or reimburse allow16 able costs to prevent, prepare for, and respond to 

17 coronavirus incurred by a recipient, including 

18 for costs incurred after January 21, 2020. 

19 (D) INAPPLICABILITY OF PUBLIC SERVICES

20 CAP.—Indian tribes may use up to 100 percent 

21 of any grant from amounts made available 

22 under this paragraph for public services activi23 ties to prevent, prepare for, and respond to 

24 coronavirus. 
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1 (E) WAIVERS OR ALTERNATIVE REQUIRE2 MENTS.—The Secretary may waive or specify al3 ternative requirements for any provision of title 

4 I of the Housing and Community Development 

5 Act of 1974 (42 U.S.C. 5301 et seq.) or regula6 tion applicable to the Indian Community Devel7 opment Block Grant program other than require8 ments related to fair housing, nondiscrimination, 

9 labor standards, and the environment, upon a 

10 finding that the waiver or alternative require11 ment is necessary to expedite or facilitate the use 

12 of amounts made available under this para13 graph. 

14 (3) TECHNICAL ASSISTANCE.—$10,000,000 shall 

15 be used to make new awards or increase prior awards 

16 to existing technical assistance providers to provide 

17 an immediate increase in training and technical as18 sistance to Indian tribes, Indian housing authorities, 

19 tribally designated housing entities, and recipients 

20 under title VIII of NAHASDA for activities under 

21 this section. 

22 (4) OTHER COSTS.—$5,000,000 shall be used for 

23 the administrative costs to oversee and administer the 

24 implementation of this section, and pay for associated 
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1 information technology, financial reporting, and other 

2 costs. 

3 SEC. 11004. COVID–19 RESPONSE RESOURCES FOR THE 

4 PRESERVATION AND MAINTENANCE OF NA5 TIVE AMERICAN LANGUAGES. 

6 (a) Section 816 of the Native American Programs Act 

7 of 1974 (42 U.S.C. 2992d) is amended by adding at the 

8 end the following: 

9 ‘‘(f) In addition to amounts otherwise available, there 

10 is appropriated for fiscal year 2021, out of any money in 

11 the Treasury not otherwise appropriated, $20,000,000 to re12 main available until expended, to carry out section 803C(g) 

13 of this Act.’’. 

14 (b) Section 803C of the Native American Programs Act 

15 of 1974 (42 U.S.C. 2991b–3) is amended by adding at the 

16 end the following: 

17 ‘‘(g) EMERGENCY GRANTS FOR NATIVE AMERICAN

18 LANGUAGE PRESERVATION AND MAINTENANCE.—Not later 

19 than 180 days after the effective date of this subsection, the 

20 Secretary shall award grants to entities eligible to receive 

21 assistance under subsection (a)(1) to ensure the survival 

22 and continuing vitality of Native American languages dur23 ing and after the public health emergency declared by the 

24 Secretary pursuant to section 319 of the Public Health 
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† HR 1319 EAS 

1 Service Act (42 U.S.C. 247d) with respect to the COVID– 

2 19 pandemic.’’. 

3 SEC. 11005. BUREAU OF INDIAN EDUCATION. 

4 In addition to amounts otherwise available, there is 

5 appropriated to the Bureau of Indian Education for fiscal 

6 year 2021, out of any money in the Treasury not otherwise 

7 appropriated, $850,000,000, to remain available until ex8 pended, to be allocated by the Director of the Bureau of 

9 Indian Education not more than 45 calendar days after 

10 the date of enactment of this Act, for programs or activities 

11 operated or funded by the Bureau of Indian Education, for 

12 Bureau-funded schools (as defined in section 1141(3) of the 

13 Education Amendments of 1978 (25 U.S.C. 2021(3)), and 

14 for Tribal Colleges or Universities (as defined in section 

15 316(b)(3) of the Higher Education Act of 1965 (20 U.S.C. 

16 1059c(b)(3))). 

17 SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND 

18 ALASKA NATIVE EDUCATION. 

19 In addition to amounts otherwise available, there is 

20 appropriated to the Department of Education for fiscal 

21 year 2021, out of any money in the Treasury not otherwise 

22 appropriated, $190,000,000, to remain available until ex23 pended, for awards, which shall be determined by the Sec24 retary of Education not more than 180 calendar days after 

25 the date of enactment of this Act, of which— 
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1 (1) $20,000,000 shall be for awards for Tribal 

2 education agencies for activities authorized under sec3 tion 6121(c) of the Elementary and Secondary Edu4 cation Act of 1965 (20 U.S.C. 7441(c)); 

5 (2) $85,000,000 shall be for awards to entities el6 igible to receive grants under section 6205(a)(1) of the 

7 Elementary and Secondary Education Act of 1965 

8 (20 U.S.C. 7515(a)(1)) for activities authorized under 

9 section 6205(a)(3) of the Elementary and Secondary 

10 Education Act of 1965 (20 U.S.C. 7515(a)(3)); and 

11 (3) $85,000,000 shall be for awards to entities el12 igible to receive grants under section 6304(a)(1) of the 

13 Elementary and Secondary Education Act of 1965 of 

14 1965 (20 U.S.C. 7544(a)(1)) for activities authorized 

15 under section 6304(a)(2–3) of the Elementary and 

16 Secondary Education Act of 1965 (20 U.S.C. 

17 7544(a)(2–3)) and other related activities. 

Attest: 

Secretary. 
117TH CONGRESS 

1ST SESSION H.R. 1319 

AMENDMENT