H. R. 1319 

One Hundred Seventeenth Congress 

of the 

United States of America 

AT THE FIRST SESSION 

Begun and held at the City of Washington on Sunday, 

the third day of January, two thousand and twenty-one 

An Act 

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

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

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

of 2021’’. 

SEC. 2. TABLE OF CONTENTS. 

The table of contents for this Act is as follows: 

Sec. 1. Short title. 

Sec. 2. Table of contents. 

TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY 

Subtitle A—Agriculture 

Sec. 1001. Food supply chain and agriculture pandemic response. 

Sec. 1002. Emergency rural development grants for rural health care. 

Sec. 1003. Pandemic program administration funds. 

Sec. 1004. Funding for the USDA Office of Inspector General for oversight of 

COVID–19-related programs. 

Sec. 1005. Farm loan assistance for socially disadvantaged farmers and ranchers. 

Sec. 1006. USDA assistance and support for socially disadvantaged farmers, ranchers, forest land owners and operators, and groups. 

Sec. 1007. Use of the Commodity Credit Corporation for commodities and associated expenses. 

Subtitle B—Nutrition 

Sec. 1101. Supplemental nutrition assistance program. 

Sec. 1102. Additional assistance for SNAP online purchasing and technology improvements. 

Sec. 1103. Additional funding for nutrition assistance programs. 

Sec. 1104. Commodity supplemental food program. 

Sec. 1105. Improvements to WIC benefits. 

Sec. 1106. WIC program modernization. 

Sec. 1107. Meals and supplements reimbursements for individuals who have not attained the age of 25. 

Sec. 1108. Pandemic EBT program. 

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

Subtitle A—Education Matters 

PART 1—DEPARTMENT OF EDUCATION

Sec. 2001. Elementary and Secondary School Emergency Relief Fund. 

Sec. 2002. Emergency assistance to non-public schools. 

Sec. 2003. Higher Education Emergency Relief Fund. 

Sec. 2004. Maintenance of effort and maintenance of equity. 

Sec. 2005. Outlying areas. 

Sec. 2006. Gallaudet University. 

Sec. 2007. Student aid administration. 

Sec. 2008. Howard University. 
H. R. 1319—2 

Sec. 2009. National Technical Institute for the Deaf. 

Sec. 2010. Institute of Education Sciences. 

Sec. 2011. Program administration. 

Sec. 2012. Office of Inspector General. 

Sec. 2013. Modification of revenue requirements for proprietary institutions of 

higher education. 

Sec. 2014. Funding for the Individuals with Disabilities Education Act. 

PART 2—MISCELLANEOUS

Sec. 2021. National Endowment for the Arts. 

Sec. 2022. National Endowment for the Humanities. 

Sec. 2023. Institute of Museum and Library Services. 

Subtitle B—Labor Matters 

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

Subtitle C—Human Services and Community Supports 

Sec. 2201. Child Care and Development Block Grant Program. 

Sec. 2202. Child Care Stabilization. 

Sec. 2203. Head Start. 

Sec. 2204. Programs for survivors. 

Sec. 2205. Child abuse prevention and treatment. 

Sec. 2206. Corporation for National and Community Service and the National Service Trust. 

Subtitle D—Public Health 

Sec. 2301. Funding for COVID–19 vaccine activities at the Centers for Disease 

Control and Prevention. 

Sec. 2302. Funding for vaccine confidence activities. 

Sec. 2303. Funding for supply chain for COVID–19 vaccines, therapeutics, and 

medical supplies. 

Sec. 2304. Funding for COVID–19 vaccine, therapeutic, and device activities at the 

Food and Drug Administration. 

Sec. 2305. Reduced cost-sharing. 

Subtitle E—Testing 

Sec. 2401. Funding for COVID–19 testing, contact tracing, and mitigation activities. 

Sec. 2402. Funding for SARS–CoV–2 genomic sequencing and surveillance. 

Sec. 2403. Funding for global health. 

Sec. 2404. Funding for data modernization and forecasting center. 

Subtitle F—Public Health Workforce 

Sec. 2501. Funding for public health workforce. 

Sec. 2502. Funding for Medical Reserve Corps. 

Subtitle G—Public Health Investments 

Sec. 2601. Funding for community health centers and community care. 

Sec. 2602. Funding for National Health Service Corps. 

Sec. 2603. Funding for Nurse Corps. 

Sec. 2604. Funding for teaching health centers that operate graduate medical education. 

Sec. 2605. Funding for family planning. 

Subtitle H—Mental Health and Substance Use Disorder 

Sec. 2701. Funding for block grants for community mental health services. 

Sec. 2702. Funding for block grants for prevention and treatment of substance 

abuse. 

Sec. 2703. Funding for mental health and substance use disorder training for 

health care professionals, paraprofessionals, and public safety officers. 

Sec. 2704. Funding for education and awareness campaign encouraging healthy 

work conditions and use of mental health and substance use disorder 

services by health care professionals. 

Sec. 2705. Funding for grants for health care providers to promote mental health 

among their health professional workforce. 

Sec. 2706. Funding for community-based funding for local substance use disorder 

services. 

Sec. 2707. Funding for community-based funding for local behavioral health needs. 

Sec. 2708. Funding for the National Child Traumatic Stress Network. 

Sec. 2709. Funding for Project AWARE. 
H. R. 1319—3 

Sec. 2710. Funding for youth suicide prevention. 

Sec. 2711. Funding for behavioral health workforce education and training. 

Sec. 2712. Funding for pediatric mental health care access. 

Sec. 2713. Funding for expansion grants for certified community behavioral health 

clinics. 

Subtitle I—Exchange Grant Program 

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

Subtitle J—Continued Assistance to Rail Workers 

Sec. 2901. Additional enhanced benefits under the Railroad Unemployment Insurance Act. 

Sec. 2902. Extended unemployment benefits under the Railroad Unemployment Insurance Act. 

Sec. 2903. Extension of waiver of the 7-day waiting period for benefits under the 

Railroad Unemployment Insurance Act. 

Sec. 2904. Railroad Retirement Board and Office of the Inspector General funding. 

Subtitle K—Ratepayer Protection 

Sec. 2911. Funding for LIHEAP. 

Sec. 2912. Funding for water assistance program. 

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

Sec. 2921. Supporting older americans and their families. 

Sec. 2922. National Technical Assistance Center on Grandfamilies and Kinship 

Families. 

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

Subtitle A—Defense Production Act of 1950 

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

Subtitle B—Housing Provisions 

Sec. 3201. Emergency rental assistance. 

Sec. 3202. Emergency housing vouchers. 

Sec. 3203. Emergency assistance for rural housing. 

Sec. 3204. Housing counseling. 

Sec. 3205. Homelessness assistance and supportive services program. 

Sec. 3206. Homeowner Assistance Fund. 

Sec. 3207. Relief measures for section 502 and 504 direct loan borrowers. 

Sec. 3208. Fair housing activities. 

Subtitle C—Small Business (SSBCI) 

Sec. 3301. State Small Business Credit Initiative. 

Subtitle D—Public Transportation 

Sec. 3401. Federal Transit Administration grants. 

TITLE IV—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL 

AFFAIRS 

Sec. 4001. Emergency Federal Employee Leave Fund. 

Sec. 4002. Funding for the Government Accountability Office. 

Sec. 4003. Pandemic Response Accountability Committee funding availability. 

Sec. 4004. Funding for the White House. 

Sec. 4005. Federal Emergency Management Agency appropriation. 

Sec. 4006. Funeral assistance. 

Sec. 4007. Emergency food and shelter program funding. 

Sec. 4008. Humanitarian relief. 

Sec. 4009. Cybersecurity and Infrastructure Security Agency. 

Sec. 4010. Appropriation for the United States Digital Service. 

Sec. 4011. Appropriation for the Technology Modernization Fund. 

Sec. 4012. Appropriation for the Federal Citizen Services Fund. 

Sec. 4013. AFG and SAFER program funding. 

Sec. 4014. Emergency management performance grant funding. 

Sec. 4015. Extension of reimbursement authority for Federal contractors. 

Sec. 4016. Eligibility for workers’ compensation benefits for Federal employees diagnosed with COVID–19. 

TITLE V—COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP 

Sec. 5001. Modifications to paycheck protection program. 
H. R. 1319—4 

Sec. 5002. Targeted EIDL advance. 

Sec. 5003. Support for restaurants. 

Sec. 5004. Community navigator pilot program. 

Sec. 5005. Shuttered venue operators. 

Sec. 5006. Direct appropriations. 

TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS 

Sec. 6001. Economic adjustment assistance. 

Sec. 6002. Funding for pollution and disparate impacts of the COVID–19 pandemic. 

Sec. 6003. United States Fish and Wildlife Service. 

TITLE VII—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION 

Subtitle A—Transportation and Infrastructure 

Sec. 7101. Grants to the National Railroad Passenger Corporation. 

Sec. 7102. Relief for airports. 

Sec. 7103. Emergency FAA Employee Leave Fund. 

Sec. 7104. Emergency TSA Employee Leave Fund. 

Subtitle B—Aviation Manufacturing Jobs Protection 

Sec. 7201. Definitions. 

Sec. 7202. Payroll support program. 

Subtitle C—Airlines 

Sec. 7301. Air Transportation Payroll Support Program Extension. 

Subtitle D—Consumer Protection and Commerce Oversight 

Sec. 7401. Funding for consumer product safety fund to protect consumers from potentially dangerous products related to COVID–19. 

Sec. 7402. Funding for E-Rate support for emergency educational connections and 

devices. 

Sec. 7403. Funding for Department of Commerce Inspector General. 

Sec. 7404. Federal Trade Commission funding for COVID–19 related work. 

Subtitle E—Science and Technology 

Sec. 7501. National Institute of Standards and Technology. 

Sec. 7502. National Science Foundation. 

Subtitle F—Corporation for Public Broadcasting 

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

TITLE VIII—COMMITTEE ON VETERANS’ AFFAIRS 

Sec. 8001. Funding for claims and appeals processing. 

Sec. 8002. Funding availability for medical care and health needs. 

Sec. 8003. Funding for supply chain modernization. 

Sec. 8004. Funding for State homes. 

Sec. 8005. Funding for the Department of Veterans Affairs Office of Inspector General. 

Sec. 8006. Covid–19 veteran rapid retraining assistance program. 

Sec. 8007. Prohibition on copayments and cost sharing for veterans during emergency relating to COVID–19. 

Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund. 

TITLE IX—COMMITTEE ON FINANCE 

Subtitle A—Crisis Support for Unemployed Workers 

PART 1—EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

Sec. 9011. Extension of Pandemic Unemployment Assistance. 

Sec. 9012. Extension of emergency unemployment relief for governmental entities 

and nonprofit organizations. 

Sec. 9013. Extension of Federal Pandemic Unemployment Compensation. 

Sec. 9014. Extension of full Federal funding of the first week of compensable regular unemployment for States with no waiting week. 

Sec. 9015. Extension of emergency State staffing flexibility. 

Sec. 9016. Extension of pandemic emergency unemployment compensation. 

Sec. 9017. Extension of temporary financing of short-time compensation payments 

in States with programs in law. 

Sec. 9018. Extension of temporary financing of short-time compensation agreements for States without programs in law. 
H. R. 1319—5 

PART 2—EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

Sec. 9021. Extension of temporary assistance for States with advances. 

Sec. 9022. Extension of full Federal funding of extended unemployment compensation. 

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

PAYMENT

Sec. 9031. Funding for administration. 

Sec. 9032. Funding for fraud prevention, equitable access, and timely payment to 

eligible workers. 

PART 4—OTHER PROVISIONS

Sec. 9041. Extension of limitation on excess business losses of noncorporate taxpayers. 

Sec. 9042. Suspension of tax on portion of unemployment compensation. 

Subtitle B—Emergency Assistance to Families Through Home Visiting Programs 

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

Subtitle C—Emergency Assistance to Children and Families 

Sec. 9201. Pandemic Emergency Assistance. 

Subtitle D—Elder Justice and Support Guarantee 

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

Subtitle E—Support to Skilled Nursing Facilities in Response to COVID–19 

Sec. 9401. Providing for infection control support to skilled nursing facilities 

through contracts with quality improvement organizations. 

Sec. 9402. Funding for strike teams for resident and employee safety in skilled 

nursing facilities. 

Subtitle F—Preserving Health Benefits for Workers 

Sec. 9501. Preserving health benefits for workers. 

Subtitle G—Promoting Economic Security 

PART 1—2021 RECOVERY REBATES TO INDIVIDUALS

Sec. 9601. 2021 recovery rebates to individuals. 

PART 2—CHILD TAX CREDIT

Sec. 9611. Child tax credit improvements for 2021. 

Sec. 9612. Application of child tax credit in possessions. 

PART 3—EARNED INCOME TAX CREDIT

Sec. 9621. Strengthening the earned income tax credit for individuals with no 

qualifying children. 

Sec. 9622. Taxpayer eligible for childless earned income credit in case of qualifying 

children who fail to meet certain identification requirements. 

Sec. 9623. Credit allowed in case of certain separated spouses. 

Sec. 9624. Modification of disqualified investment income test. 

Sec. 9625. Application of earned income tax credit in possessions of the United 

States. 

Sec. 9626. Temporary special rule for determining earned income for purposes of 

earned income tax credit. 

PART 4—DEPENDENT CARE ASSISTANCE

Sec. 9631. Refundability and enhancement of child and dependent care tax credit. 

Sec. 9632. Increase in exclusion for employer-provided dependent care assistance. 

PART 5—CREDITS FOR PAID SICK AND FAMILY LEAVE

Sec. 9641. Payroll credits. 

Sec. 9642. Credit for sick leave for certain self-employed individuals. 

Sec. 9643. Credit for family leave for certain self-employed individuals. 

PART 6—EMPLOYEE RETENTION CREDIT

Sec. 9651. Extension of employee retention credit. 

PART 7—PREMIUM TAX CREDIT

Sec. 9661. Improving affordability by expanding premium assistance for consumers. 
H. R. 1319—6 

Sec. 9662. Temporary modification of limitations on reconciliation of tax credits for 

coverage under a qualified health plan with advance payments of such 

credit. 

Sec. 9663. Application of premium tax credit in case of individuals receiving unemployment compensation during 2021. 

PART 8—MISCELLANEOUS PROVISIONS

Sec. 9671. Repeal of election to allocate interest, etc. on worldwide basis. 

Sec. 9672. Tax treatment of targeted EIDL advances. 

Sec. 9673. Tax treatment of restaurant revitalization grants. 

Sec. 9674. Modification of exceptions for reporting of third party network transactions. 

Sec. 9675. Modification of treatment of student loan forgiveness. 

Subtitle H—Pensions 

Sec. 9701. Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status. 

Sec. 9702. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status 

for 2020 or 2021. 

Sec. 9703. Adjustments to funding standard account rules. 

Sec. 9704. Special financial assistance program for financially troubled multiemployer plans. 

Sec. 9705. Extended amortization for single employer plans. 

Sec. 9706. Extension of pension funding stabilization percentages for single employer plans. 

Sec. 9707. Modification of special rules for minimum funding standards for community newspaper plans. 

Sec. 9708. Expansion of limitation on excessive employee remuneration. 

Subtitle I—Child Care for Workers 

Sec. 9801. Child care assistance. 

Subtitle J—Medicaid 

Sec. 9811. Mandatory coverage of COVID–19 vaccines and administration and 

treatment under Medicaid. 

Sec. 9812. Modifications to certain coverage under Medicaid for pregnant and 

postpartum women. 

Sec. 9813. State option to provide qualifying community-based mobile crisis intervention services. 

Sec. 9814. Temporary increase in FMAP for medical assistance under State Medicaid plans which begin to expend amounts for certain mandatory individuals. 

Sec. 9815. Extension of 100 percent Federal medical assistance percentage to 

Urban Indian Health Organizations and Native Hawaiian Health Care 

Systems. 

Sec. 9816. Sunset of limit on maximum rebate amount for single source drugs and 

innovator multiple source drugs. 

Sec. 9817. Additional support for Medicaid home and community-based services 

during the COVID–19 emergency. 

Sec. 9818. Funding for State strike teams for resident and employee safety in nursing facilities. 

Sec. 9819. Special rule for the period of a declared public health emergency related 

to coronavirus. 

Subtitle K—Children’s Health Insurance Program 

Sec. 9821. Mandatory coverage of COVID–19 vaccines and administration and 

treatment under CHIP. 

Sec. 9822. Modifications to certain coverage under CHIP for pregnant and 

postpartum women. 

Subtitle L—Medicare 

Sec. 9831. Floor on the Medicare area wage index for hospitals in all-urban States. 

Sec. 9832. Secretarial authority to temporarily waive or modify application of certain Medicare requirements with respect to ambulance services furnished during certain emergency periods. 

Sec. 9833. Funding for Office of Inspector General. 

Subtitle M—Coronavirus State and Local Fiscal Recovery Funds 

Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds. 
H. R. 1319—7 

Subtitle N—Other Provisions 

Sec. 9911. Funding for providers relating to COVID–19. 

Sec. 9912. Extension of customs user fees. 

TITLE X—COMMITTEE ON FOREIGN RELATIONS 

Sec. 10001. Department of State operations. 

Sec. 10002. United States Agency for International Development operations. 

Sec. 10003. Global response. 

Sec. 10004. Humanitarian response. 

Sec. 10005. Multilateral assistance. 

TITLE XI—COMMITTEE ON INDIAN AFFAIRS 

Sec. 11001. Indian Health Service. 

Sec. 11002. Bureau of Indian Affairs. 

Sec. 11003. Housing assistance and supportive services programs for Native Americans. Sec. 11004. COVID–19 response resources for the preservation and maintenance of 

Native American languages. 

Sec. 11005. Bureau of Indian Education. 

Sec. 11006. American Indian, Native Hawaiian, and Alaska Native education. 

TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY 

Subtitle A—Agriculture 

SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC 

RESPONSE. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $4,000,000,000, to remain available until expended, to carry 

out this section. 

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

the amounts made available pursuant to subsection (a)— 

(1) to purchase food and agricultural commodities; 

(2) to purchase and distribute agricultural commodities 

(including fresh produce, dairy, seafood, eggs, and meat) to 

individuals in need, including through delivery to nonprofit 

organizations and through restaurants and other food related 

entities, as determined by the Secretary, that may receive, 

store, process, and distribute food items; 

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

processors or distributors, seafood processing facilities and processing vessels, farmers markets, producers, or other organizations to respond to COVID–19, including for measures to protect 

workers against COVID–19; and 

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

to maintain and improve food and agricultural supply chain 

resiliency. 

(c) ANIMAL HEALTH.— (1) COVID–19 ANIMAL SURVEILLANCE.—The Secretary of 

Agriculture shall conduct monitoring and surveillance of susceptible animals for incidence of SARS–CoV–2. 

(2) FUNDING.—Out of the amounts made available under 

subsection (a), the Secretary shall use $300,000,000 to carry 

out this subsection. 
H. R. 1319—8 

(d) OVERTIME FEES.— 

(1) SMALL ESTABLISHMENT; VERY SMALL ESTABLISHMENT

DEFINITIONS.—The terms ‘‘small establishment’’ and ‘‘very small 

establishment’’ have the meaning given those terms in the 

final rule entitled ‘‘Pathogen Reduction; Hazard Analysis and 

Critical Control Point (HACCP) Systems’’ published in the Federal Register on July 25, 1996 (61 Fed. Reg. 38806). 

(2) OVERTIME INSPECTION COST REDUCTION.—Notwithstanding section 10703 of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 2219a), the Act of June 5, 1948 

(21 U.S.C. 695), section 25 of the Poultry Products Inspection 

Act (21 U.S.C. 468), and section 24 of the Egg Products Inspection Act (21 U.S.C. 1053), and any regulations promulgated 

by the Department of Agriculture implementing such provisions 

of law and subject to the availability of funds under paragraph 

(3), the Secretary of Agriculture shall reduce the amount of 

overtime inspection costs borne by federally-inspected small 

establishments and very small establishments engaged in meat, 

poultry, or egg products processing and subject to the requirements of the Federal Meat Inspection Act (21 U.S.C. 601 et 

seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et 

seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et 

seq.), for inspection activities carried out during the period 

of fiscal years 2021 through 2030. 

(3) FUNDING.—Out of the amounts made available under 

subsection (a), the Secretary shall use $100,000,000 to carry 

out this subsection. 

SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL 

HEALTH CARE. 

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

referred to as the ‘‘Secretary’’) shall use the funds made available 

by this section to establish an emergency pilot program for rural 

development not later than 150 days after the date of enactment 

of this Act to provide grants to eligible applicants (as defined 

in section 3570.61(a) of title 7, Code of Federal Regulations) to 

be awarded by the Secretary based on rural development needs 

related to the COVID–19 pandemic. 

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

under this section may use the grant funds for costs, including 

those incurred prior to the issuance of the grant, as determined 

by the Secretary, of facilities which primarily serve rural areas 

(as defined in section 343(a)(13)(C) of the Consolidated Farm and 

Rural Development Act (7 U.S.C. 1991(a)(13)(C)), which are located 

in a rural area, the median household income of the population 

to be served by which is less than the greater of the poverty 

line or the applicable percentage (determined under section 

3570.63(b) of title 7, Code of Federal Regulations) of the State 

nonmetropolitan median household income, and for which the 

performance of any construction work completed with grant funds 

shall meet the condition set forth in section 9003(f) of the Farm 

Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), 

to— 

(1) increase capacity for vaccine distribution; 

(2) provide medical supplies to increase medical surge 

capacity; 
H. R. 1319—9 

(3) reimburse for revenue lost during the COVID–19 pandemic, including revenue losses incurred prior to the awarding 

of the grant; 

(4) increase telehealth capabilities, including underlying 

health care information systems; 

(5) construct temporary or permanent structures to provide 

health care services, including vaccine administration or 

testing; 

(6) support staffing needs for vaccine administration or 

testing; and 

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

determined to be critical to address the COVID–19 pandemic, 

including nutritional assistance to vulnerable individuals, as 

approved by the Secretary. 

(c) FUNDING.—In addition to amounts otherwise available, there 

is appropriated to the Secretary for fiscal year 2021, out of any 

money in the Treasury not otherwise appropriated, $500,000,000, 

to remain available until September 30, 2023, to carry out this 

section, of which not more than 3 percent may be used by the 

Secretary for administrative purposes and not more than 2 percent 

may be used by the Secretary for technical assistance as defined 

in section 306(a)(26) of the Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)). 

SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS. 

In addition to amounts otherwise available, there are appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $47,500,000, to remain available until 

expended, for necessary administrative expenses associated with 

carrying out this subtitle. 

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

FOR OVERSIGHT OF COVID–19-RELATED PROGRAMS. 

In addition to amounts otherwise made available, there is 

appropriated to the Office of the Inspector General of the Department of Agriculture for fiscal year 2021, out of any money in 

the Treasury not otherwise appropriated, $2,500,000, to remain 

available until September 30, 2022, for audits, investigations, and 

other oversight activities of projects and activities carried out with 

funds made available to the Department of Agriculture related 

to the COVID–19 pandemic. 

SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED 

FARMERS AND RANCHERS. 

(a) PAYMENTS.— 

(1) APPROPRIATION.—In addition to amounts otherwise 

available, there is appropriated to the Secretary for fiscal year 

2021, out of amounts in the Treasury not otherwise appropriated, such sums as may be necessary, to remain available 

until expended, for the cost of loan modifications and payments 

under this section. 

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

in an amount up to 120 percent of the outstanding indebtedness 

of each socially disadvantaged farmer or rancher as of January 

1, 2021, to pay off the loan directly or to the socially disadvantaged farmer or rancher (or a combination of both), on each— 

(A) direct farm loan made by the Secretary to the 

socially disadvantaged farmer or rancher; and 
H. R. 1319—10 

(B) farm loan guaranteed by the Secretary the borrower 

of which is the socially disadvantaged farmer or rancher. 

(b) DEFINITIONS.—In this section: 

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

(A) a loan administered by the Farm Service Agency 

under subtitle A, B, or C of the Consolidated Farm and 

Rural Development Act (7 U.S.C. 1922 et seq.); and 

(B) a Commodity Credit Corporation Farm Storage 

Facility Loan. 

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

of Agriculture. 

(3) SOCIALLY DISADVANTAGED FARMER OR RANCHER.—The 

term ‘‘socially disadvantaged farmer or rancher’’ has the 

meaning given the term in section 2501(a) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)). 

SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVANTAGED FARMERS, RANCHERS, FOREST LAND OWNERS 

AND OPERATORS, AND GROUPS. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $1,010,000,000, to remain available until expended, to carry 

out this section. 

(b) ASSISTANCE.—The Secretary of Agriculture shall use the 

amounts made available pursuant to subsection (a) for purposes 

described in this subsection by— 

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

of funding provided under subsection (a) to provide outreach, 

mediation, financial training, capacity building training, 

cooperative development training and support, and other technical assistance on issues concerning food, agriculture, agricultural credit, agricultural extension, rural development, or nutrition to socially disadvantaged farmers, ranchers, or forest landowners, or other members of socially disadvantaged groups; 

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

of funding provided under subsection (a) to provide grants 

and loans to improve land access for socially disadvantaged 

farmers, ranchers, or forest landowners, including issues related 

to heirs’ property in a manner as determined by the Secretary; 

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

of funding provided under subsection (a) to fund the activities 

of one or more equity commissions that will address racial 

equity issues within the Department of Agriculture and its 

programs; 

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

of funding provided under subsection (a) to support and supplement agricultural research, education, and extension, as well 

as scholarships and programs that provide internships and 

pathways to Federal employment, by— 

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

of funding provided under subsection (a) at colleges or 

universities eligible to receive funds under the Act of 

August 30, 1890 (commonly known as the ‘‘Second Morrill 

Act’’) (7 U.S.C. 321 et seq.), including Tuskegee University; 
H. R. 1319—11 

(B) using not less than 1 percent of the total amount 

of funding provided under subsection (a) at 1994 Institutions (as defined in section 532 of the Equity in Educational 

Land-Grant Status Act of 1994 (7 U.S.C. 301 note; Public 

Law 103–382)); 

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

of funding provided under subsection (a) at Alaska Native 

serving institutions and Native Hawaiian serving institutions eligible to receive grants under subsections (a) and 

(b), respectively, of section 1419B of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 

(7 U.S.C. 3156); 

(D) using not less than 1 percent of the total amount 

of funding provided under subsection (a) at Hispanicserving institutions eligible to receive grants under section 

1455 of the National Agricultural Research, Extension, and 

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

(E) using not less than 1 percent of the total amount 

of funding provided under subsection (a) at the insular 

area institutions of higher education located in the territories of the United States, as referred to in section 1489 

of the National Agricultural Research, Extension, and 

Teaching Policy Act of 1977 (7 U.S.C. 3361); and 

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

of funding provided under subsection (a) to provide financial 

assistance to socially disadvantaged farmers, ranchers, or forest 

landowners that are former farm loan borrowers that suffered 

related adverse actions or past discrimination or bias in Department of Agriculture programs, as determined by the Secretary. 

(c) DEFINITIONS.—In this section: 

(1) NONINDUSTRIAL PRIVATE FOREST LAND.—The term ‘‘nonindustrial private forest land’’ has the meaning given the term 

in section 1201(a)(18) of the Food Security Act of 1985 (16 

U.S.C. 3801(a)(18)). 

(2) SOCIALLY DISADVANTAGED FARMER, RANCHER, OR FOREST

LANDOWNER.—The term ‘‘socially disadvantaged farmer, 

rancher, or forest landowner’’ means a farmer, rancher, or 

owner or operator of nonindustrial private forest land who 

is a member of a socially disadvantaged group. 

(3) SOCIALLY DISADVANTAGED GROUP.—The term ‘‘socially 

disadvantaged group’’ has the meaning given the term in section 

2501(a) of the Food, Agriculture, Conservation, and Trade Act 

of 1990 (7 U.S.C. 2279(a)). 

SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR 

COMMODITIES AND ASSOCIATED EXPENSES. 

In addition to amounts otherwise made available, there are 

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

not otherwise appropriated, $800,000,000, to remain available until 

September 30, 2022, to use the Commodity Credit Corporation 

to acquire and make available commodities under section 406(b) 

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

under such section. 
H. R. 1319—12 

Subtitle B—Nutrition 

SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM. 

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

Consolidated Appropriations Act, 2021 (Public Law 116–260) is 

amended by striking ‘‘June 30, 2021’’ and inserting ‘‘September 

30, 2021’’. 

(b) SNAP ADMINISTRATIVE EXPENSES.—In addition to amounts 

otherwise available, there is hereby appropriated for fiscal year 

2021, out of any amounts in the Treasury not otherwise appropriated, $1,150,000,000, to remain available until September 30, 

2023, with amounts to be obligated for each of fiscal years 2021, 

2022, and 2023, for the costs of State administrative expenses 

associated with carrying out this section and administering the 

supplemental nutrition assistance program established under the 

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

(1) $15,000,000 shall be for necessary expenses of the Secretary of Agriculture (in this section referred to as the ‘‘Secretary’’) for management and oversight of the program; and 

(2) $1,135,000,000 shall be for the Secretary to make grants 

to each State agency for each of fiscal years 2021 through 

2023 as follows: 

(A) 75 percent of the amounts available shall be allocated to States based on the share of each State of households that participate in the supplemental nutrition assistance program as reported to the Department of Agriculture 

for the most recent 12-month period for which data are 

available, adjusted by the Secretary (as of the date of 

the enactment of this Act) for participation in disaster 

programs under section 5(h) of the Food and Nutrition 

Act of 2008 (7 U.S.C. 2014(h)); and 

(B) 25 percent of the amounts available shall be allocated to States based on the increase in the number of 

households that participate in the supplemental nutrition 

assistance program as reported to the Department of Agriculture over the most recent 12-month period for which 

data are available, adjusted by the Secretary (as of the 

date of the enactment of this Act) for participation in 

disaster programs under section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)). 

SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING 

AND TECHNOLOGY IMPROVEMENTS. 

(a) FUNDING.—In addition to amounts otherwise made available, there is appropriated for fiscal year 2021, out of any amounts 

in the Treasury not otherwise appropriated, $25,000,000 to remain 

available through September 30, 2026, to carry out this section. 

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

the amounts made available pursuant to subsection (a)— 

(1) to make technological improvements to improve online 

purchasing in the supplemental nutrition assistance program 

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

2011 et seq.); 

(2) to modernize electronic benefit transfer technology; 

(3) to support the mobile technologies demonstration 

projects and the use of mobile technologies authorized under 
H. R. 1319—13 

section 7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C. 

2016(h)(14)); and 

(4) to provide technical assistance to educate retailers on 

the process and technical requirements for the online acceptance of the supplemental nutrition assistance program benefits, 

for mobile payments, and for electronic benefit transfer modernization initiatives. 

SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS. 

Section 704 of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260) is amended— 

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

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

(2) by adding at the end the following— 

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

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

of any money in the Treasury not otherwise appropriated, 

$1,000,000,000 to remain available until September 30, 2027, for 

the Secretary of Agriculture to provide grants to the Commonwealth 

of Northern Mariana Islands, Puerto Rico, and American Samoa 

for nutrition assistance, of which $30,000,000 shall be available 

to provide grants to the Commonwealth of Northern Mariana 

Islands for such assistance.’’. 

SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM. 

In addition to amounts otherwise made available, there is 

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

not otherwise appropriated, $37,000,000, to remain available until 

September 30, 2022, for activities authorized by section 4(a) of 

the Agriculture and Consumer Protection Act of 1973 (7 U.S.C. 

612c note). 

SEC. 1105. IMPROVEMENTS TO WIC BENEFITS. 

(a) DEFINITIONS.—In this section: 

(1) APPLICABLE PERIOD.—The term ‘‘applicable period’’ 

means a period— 

(A) beginning after the date of enactment of this Act, 

as selected by a State agency; and 

(B) ending not later than the earlier of— 

(i) 4 months after the date described in subparagraph (A); or 

(ii) September 30, 2021. 

(2) CASH-VALUE VOUCHER.—The term ‘‘cash-value voucher’’ 

has the meaning given the term in section 246.2 of title 7, 

Code of Federal Regulations (as in effect on the date of the 

enactment of this Act). 

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

supplemental nutrition program for women, infants, and children established by section 17 of the Child Nutrition Act of 

1966 (42 U.S.C. 1786). 

(4) QUALIFIED FOOD PACKAGE.—The term ‘‘qualified food 

package’’ means each of the following food packages (as defined 

in section 246.10(e) of title 7, Code of Federal Regulations 

(as in effect on the date of the enactment of this Act)): 

(A) Food package III–Participants with qualifying 

conditions. 

(B) Food Package IV–Children 1 through 4 years. 
H. R. 1319—14 

(C) Food Package V–Pregnant and partially (mostly) 

breastfeeding women. 

(D) Food Package VI–Postpartum women. 

(E) Food Package VII–Fully breastfeeding. 

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

of Agriculture. 

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

meaning given the term in section 17(b) of the Child Nutrition 

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

(b) AUTHORITY TO INCREASE AMOUNT OF CASH-VALUE

VOUCHER.—During the public health emergency declared by the 

Secretary of Health and Human Services under section 319 of 

the Public Health Service Act (42 U.S.C. 247d) on January 31, 

2020, with respect to the Coronavirus Disease 2019 (COVID–19), 

and in response to challenges relating to that public health emergency, the Secretary may, in carrying out the program, increase 

the amount of a cash-value voucher under a qualified food package 

to an amount that is less than or equal to $35. 

(c) APPLICATION OF INCREASED AMOUNT OF CASH-VALUE

VOUCHER TO STATE AGENCIES.— 

(1) NOTIFICATION.—An increase to the amount of a cashvalue voucher under subsection (b) shall apply to any State 

agency that notifies the Secretary of— 

(A) the intent to use that increased amount, without 

further application; and 

(B) the applicable period selected by the State agency 

during which that increased amount shall apply. 

(2) USE OF INCREASED AMOUNT.—A State agency that 

makes a notification to the Secretary under paragraph (1) shall 

use the increased amount described in that paragraph— 

(A) during the applicable period described in that 

notification; and 

(B) only during a single applicable period. 

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

(b), and the authority of a State agency to increase the amount 

of a cash-value voucher under subsection (c), shall terminate on 

September 30, 2021. 

(e) FUNDING.—In addition to amounts otherwise made available, there is appropriated to the Secretary, out of funds in the 

Treasury not otherwise appropriated, $490,000,000 to carry out 

this section, to remain available until September 30, 2022. 

SEC. 1106. WIC PROGRAM MODERNIZATION. 

In addition to amounts otherwise available, there are appropriated to the Secretary of Agriculture, out of amounts in the 

Treasury not otherwise appropriated, $390,000,000 for fiscal year 

2021, to remain available until September 30, 2024, to carry out 

outreach, innovation, and program modernization efforts, including 

appropriate waivers and flexibility, to increase participation in and 

redemption of benefits under programs established under section 

17 of the Child Nutrition Act of 1966 (7 U.S.C. 1431), except 

that such waivers may not relate to the content of the WIC Food 

Packages (as defined in section 246.10(e) of title 7, Code of Federal 

Regulations (as in effect on the date of enactment of this Act)), 

or the nondiscrimination requirements under section 246.8 of title 

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

of this Act). 
H. R. 1319—15 

SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR 

INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF 25. 

(a) PROGRAM FOR AT-RISK SCHOOL CHILDREN.—Beginning on 

the date of enactment of this section, notwithstanding paragraph 

(1)(A) of section 17(r) of the Richard B. Russell National School 

Lunch Act (42 U.S.C. 1766(r)), during the COVID–19 public health 

emergency declared under section 319 of the Public Health Service 

Act (42 U.S.C. 247d), the Secretary shall reimburse institutions 

that are emergency shelters under such section 17(r) (42 U.S.C. 

1766(r)) for meals and supplements served to individuals who, 

at the time of such service— 

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

(2) are receiving assistance, including non-residential 

assistance, from such emergency shelter. 

(b) PARTICIPATION BY EMERGENCY SHELTERS.—Beginning on 

the date of enactment of this section, notwithstanding paragraph 

(5)(A) of section 17(t) of the Richard B. Russell National School 

Lunch Act (42 U.S.C. 1766(t)), during the COVID–19 public health 

emergency declared under section 319 of the Public Health Service 

Act (42 U.S.C. 247d), the Secretary shall reimburse emergency 

shelters under such section 17(t) (42 U.S.C. 1766(t)) for meals 

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

service have not attained the age of 25. 

(c) DEFINITIONS.—In this section: 

(1) EMERGENCY SHELTER.—The term ‘‘emergency shelter’’ 

has the meaning given the term under section 17(t)(1) of the 

Richard B. Russell National School Lunch Act (42 U.S.C. 

1766(t)(1)). 

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

of Agriculture. 

SEC. 1108. PANDEMIC EBT PROGRAM. 

Section 1101 of the Families First Coronavirus Response Act 

(7 U.S.C. 2011 note; Public Law 116–127) is amended— 

(1) in subsection (a)— 

(A) by striking ‘‘During fiscal years 2020 and 2021’’ 

and inserting ‘‘In any school year in which there is a 

public health emergency designation’’; and 

(B) by inserting ‘‘or in a covered summer period following a school session’’ after ‘‘in session’’; 

(2) in subsection (g), by striking ‘‘During fiscal year 2020, 

the’’ and inserting ‘‘The’’; 

(3) in subsection (h)(1)— 

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

in such a covered child care facility and’’; and 

(B) by inserting ‘‘or a Department of Agriculture grantfunded nutrition assistance program in the Commonwealth 

of the Northern Mariana Islands, Puerto Rico, or American 

Samoa’’ before ‘‘shall be eligible to receive assistance’’; 

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

(j) and (k), respectively; 

(5) by inserting after subsection (h) the following: 

‘‘(i) EMERGENCIES DURING SUMMER.—The Secretary of Agriculture may permit a State agency to extend a State agency plan 

approved under subsection (b) for not more than 90 days for the 

purpose of operating the plan during a covered summer period, 

during which time schools participating in the school lunch program 
H. R. 1319—16 

under the Richard B. Russell National School Lunch Act or the 

school breakfast program under section 4 of the Child Nutrition 

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

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

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

(A) by redesignating paragraphs (2) through (6) as 

paragraphs (3) through (7), respectively; 

(B) by inserting after paragraph (1) the following: 

‘‘(2) COVERED SUMMER PERIOD.—The term ‘covered summer 

period’ means a summer period that follows a school year 

during which there was a public health emergency designation.’’; and 

(C) in paragraph (5) (as so redesignated), by striking 

‘‘or another coronavirus with pandemic potential’’; and 

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

TITLE II—COMMITTEE ON HEALTH, 

EDUCATION, LABOR, AND PENSIONS 

Subtitle A—Education Matters 

PART 1—DEPARTMENT OF EDUCATION 

SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY 

RELIEF FUND. 

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

through the Education Stabilization Fund, there is appropriated 

to the Department of Education for fiscal year 2021, out of any 

money in the Treasury not otherwise appropriated, 

$122,774,800,000, to remain available through September 30, 2023, 

to carry out this section. 

(b) GRANTS.—From funds provided under subsection (a), the 

Secretary shall— 

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

youth with— 

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

of COVID–19; and 

(B) assistance needed to enable homeless children and 

youth to attend school and participate fully in school activities; and 

(2) from the remaining amounts, make grants to each State 

educational agency in accordance with this section. 

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

subsection (b) shall be allocated by the Secretary to each State 

in the same proportion as each State received under part A of 

title I of the Elementary and Secondary Education Act of 1965 

in the most recent fiscal year. 

(d) SUBGRANTS TO LOCAL EDUCATIONAL AGENCIES.— (1) IN GENERAL.—Each State shall allocate not less than 

90 percent of the grant funds awarded to the State under 

this section as subgrants to local educational agencies 

(including charter schools that are local educational agencies) 

in the State in proportion to the amount of funds such local 
H. R. 1319—17 

educational agencies and charter schools that are local educational agencies received under part A of title I of the 

Elementary and Secondary Education Act of 1965 in the most 

recent fiscal year. 

(2) AVAILABILITY OF FUNDS.—Each State shall make allocations under paragraph (1) to local educational agencies in an 

expedited and timely manner and, to the extent practicable, 

not later than 60 days after the receipt of such funds. 

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

funds under this section— 

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

to address learning loss through the implementation of evidence-based interventions, such as summer learning or summer 

enrichment, extended day, comprehensive afterschool programs, 

or extended school year programs, and ensure that such interventions respond to students’ academic, social, and emotional 

needs and address the disproportionate impact of the 

coronavirus on the student subgroups described in section 

1111(b)(2)(B)(xi) of the Elementary and Secondary Education 

Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing 

homelessness, and children and youth in foster care; and 

(2) shall use the remaining funds for any of the following: 

(A) Any activity authorized by the Elementary and 

Secondary Education Act of 1965. 

(B) Any activity authorized by the Individuals with 

Disabilities Education Act. 

(C) Any activity authorized by the Adult Education 

and Family Literacy Act. 

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

Career and Technical Education Act of 2006. 

(E) Coordination of preparedness and response efforts 

of local educational agencies with State, local, Tribal, and 

territorial public health departments, and other relevant 

agencies, to improve coordinated responses among such 

entities to prevent, prepare for, and respond to coronavirus. 

(F) Activities to address the unique needs of low-income 

children or students, children with disabilities, English 

learners, racial and ethnic minorities, students experiencing homelessness, and foster care youth, including how 

outreach and service delivery will meet the needs of each 

population. 

(G) Developing and implementing procedures and systems to improve the preparedness and response efforts 

of local educational agencies. 

(H) Training and professional development for staff 

of the local educational agency on sanitation and minimizing the spread of infectious diseases. 

(I) Purchasing supplies to sanitize and clean the facilities of a local educational agency, including buildings operated by such agency. 

(J) Planning for, coordinating, and implementing activities during long-term closures, including providing meals 

to eligible students, providing technology for online 

learning to all students, providing guidance for carrying 

out requirements under the Individuals with Disabilities 

Education Act and ensuring other educational services can 
H. R. 1319—18 

continue to be provided consistent with all Federal, State, 

and local requirements. 

(K) Purchasing educational technology (including hardware, software, and connectivity) for students who are 

served by the local educational agency that aids in regular 

and substantive educational interaction between students 

and their classroom instructors, including low-income students and children with disabilities, which may include 

assistive technology or adaptive equipment. 

(L) Providing mental health services and supports, 

including through the implementation of evidence-based 

full-service community schools. 

(M) Planning and implementing activities related to 

summer learning and supplemental afterschool programs, 

including providing classroom instruction or online learning 

during the summer months and addressing the needs of 

low-income students, children with disabilities, English 

learners, migrant students, students experiencing 

homelessness, and children in foster care. 

(N) Addressing learning loss among students, including 

low-income students, children with disabilities, English 

learners, racial and ethnic minorities, students experiencing homelessness, and children and youth in foster care, 

of the local educational agency, including by— 

(i) administering and using high-quality assessments that are valid and reliable, to accurately assess 

students’ academic progress and assist educators in 

meeting students’ academic needs, including through 

differentiating instruction; 

(ii) implementing evidence-based activities to meet 

the comprehensive needs of students; 

(iii) providing information and assistance to parents and families on how they can effectively support 

students, including in a distance learning environment; 

and 

(iv) tracking student attendance and improving 

student engagement in distance education. 

(O) School facility repairs and improvements to enable 

operation of schools to reduce risk of virus transmission 

and exposure to environmental health hazards, and to support student health needs. 

(P) Inspection, testing, maintenance, repair, replacement, and upgrade projects to improve the indoor air 

quality in school facilities, including mechanical and nonmechanical heating, ventilation, and air conditioning systems, filtering, purification and other air cleaning, fans, 

control systems, and window and door repair and replacement. 

(Q) Developing strategies and implementing public 

health protocols including, to the greatest extent practicable, policies in line with guidance from the Centers 

for Disease Control and Prevention for the reopening and 

operation of school facilities to effectively maintain the 

health and safety of students, educators, and other staff. 
H. R. 1319—19 

(R) Other activities that are necessary to maintain 

the operation of and continuity of services in local educational agencies and continuing to employ existing staff 

of the local educational agency. 

(f) STATE FUNDING.—With funds not otherwise allocated under 

subsection (d), a State— 

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

of grant funds awarded to the State under this section to 

carry out, directly or through grants or contracts, activities 

to address learning loss by supporting the implementation of 

evidence-based interventions, such as summer learning or 

summer enrichment, extended day, comprehensive afterschool 

programs, or extended school year programs, and ensure that 

such interventions respond to students’ academic, social, and 

emotional needs and address the disproportionate impact of 

the coronavirus on the student subgroups described in section 

1111(b)(2)(B)(xi) of the Elementary and Secondary Education 

Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing 

homelessness, and children and youth in foster care, including 

by providing additional support to local educational agencies 

to fully address such impacts; 

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

of grant funds awarded to the State under this section to 

carry out, directly or through grants or contracts, the 

implementation of evidence-based summer enrichment programs, and ensure such programs respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on the student populations 

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

Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), 

students experiencing homelessness, and children and youth 

in foster care; 

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

of grant funds awarded to the State under this section to 

carry out, directly or through grants or contracts, the 

implementation of evidence-based comprehensive afterschool 

programs, and ensure such programs respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on the student populations 

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

Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), 

students experiencing homelessness, and children and youth 

in foster care; and 

(4) may reserve not more than one-half of 1 percent of 

the total amount of grant funds awarded to the State under 

this section for administrative costs and the remainder for 

emergency needs as determined by the State educational agency 

to address issues responding to coronavirus, which may be 

addressed through the use of grants or contracts. 

(g) REALLOCATION.—A State shall return to the Secretary any 

funds received under this section that the State does not award 

within 1 year of receiving such funds and the Secretary shall 

reallocate such funds to the remaining States in accordance with 

subsection (c). 

(h) DEFINITIONS.—In this section— 

(1) the terms ‘‘child’’, ‘‘children with disabilities’’, ‘‘distance 

education’’, ‘‘elementary school’’, ‘‘English learner’’, ‘‘evidence- 
H. R. 1319—20 

based’’, ‘‘secondary school’’, ‘‘local educational agency’’, ‘‘parent’’, 

‘‘Secretary’’, ‘‘State educational agency’’, and ‘‘technology’’ have 

the meanings given those terms in section 8101 of the 

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

7801); 

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

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

and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and 

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

District of Columbia, and the Commonwealth of Puerto Rico. 

(i) SAFE RETURN TO IN-PERSON INSTRUCTION.— (1) IN GENERAL.—A local educational agency receiving funds 

under this section shall develop and make publicly available 

on the local educational agency’s website, not later than 30 

days after receiving the allocation of funds described in paragraph (d)(1), a plan for the safe return to in-person instruction 

and continuity of services. 

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

in paragraph (1) publicly available, the local educational agency 

shall seek public comment on the plan and take such comments 

into account in the development of the plan. 

(3) PREVIOUS PLANS.—If a local educational agency has 

developed a plan for the safe return to in-person instruction 

before the date of enactment of this Act that meets the requirements described in paragraphs (1) and (2), such plan shall 

be deemed to satisfy the requirements under this subsection. 

SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS. 

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

through the Emergency Assistance to Non-Public Schools Program, 

there is appropriated to the Department of Education for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $2,750,000,000, to remain available through September 

30, 2023, for making allocations to Governors under the Emergency 

Assistance to Non-Public Schools Program to provide services or 

assistance to non-public schools that enroll a significant percentage 

of low-income students and are most impacted by the qualifying 

emergency. 

(b) LIMITATIONS.—Funds provided under subsection (a) shall 

not be used to provide reimbursements to any non-public school. 

SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$39,584,570,000, to remain available through September 30, 2023, 

for making allocations to institutions of higher education in accordance with the same terms and conditions of section 314 of the 

Coronavirus Response and Relief Supplemental Appropriations Act, 

2021 (division M of Public Law 116–260), except that— 

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

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

(2) subsection (a)(2) of such section 314 shall be applied— 

(A) in the matter preceding subparagraph (A), by substituting ‘‘under the heading ‘Higher Education’ in the 

Department of Education Appropriations Act, 2020’’ for 

‘‘in the Further Consolidated Appropriations Act, 2020 

(Public Law 116–94)’’; and 
H. R. 1319—21 

(B) in subparagraph (B), by substituting ‘‘under the 

heading ‘Higher Education’ in the Department of Education 

Appropriations Act, 2020’’ for ‘‘in the Further Consolidated 

Appropriations Act, 2020 (Public Law 116–94)’’; 

(3) an institution that receives an allocation apportioned 

in accordance with clause (iii) of subsection (a)(2)(A) of such 

section 314 that has a total endowment size of less than 

$1,000,000 (including an institution that does not have an 

endowment) shall be treated by the Secretary as having a 

total endowment size of $1,000,000 for the purposes of such 

clause (iii); 

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

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

(5) except as provided in paragraphs (7) and (9) of subsection (d) of such section 314, an institution shall use a portion 

of funds received under this section to— 

(A) implement evidence-based practices to monitor and 

suppress coronavirus in accordance with public health 

guidelines; and 

(B) conduct direct outreach to financial aid applicants 

about the opportunity to receive a financial aid adjustment 

due to the recent unemployment of a family member or 

independent student, or other circumstances, described in 

section 479A of the Higher Education Act of 1965 (20 

U.S.C. 1087tt); 

(6) the following shall not apply to funds provided or 

received in accordance with this section— 

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

(B) paragraph (2) of subsection (c) of such section 314; 

(C) paragraphs (1), (2), (4), (5), (6), and (8) of subsection 

(d) of such section 314; 

(D) subsections (e) and (f) of such section 314; and 

(E) section 316 of the Coronavirus Response and Relief 

Supplemental Appropriations Act, 2021 (division M of 

Public Law 116–260); and 

(7) an institution that receives an allocation under this 

section apportioned in accordance with subparagraphs (A) 

through (D) of subsection (a)(1) of such section 314 shall use 

not less than 50 percent of such allocation to provide emergency 

financial aid grants to students in accordance with subsection 

(c)(3) of such section 314. 

SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY. 

(a) STATE MAINTENANCE OF EFFORT.— 

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

section 2001, a State shall maintain support for elementary 

and secondary education, and for higher education (which shall 

include State funding to institutions of higher education and 

State need-based financial aid, and shall not include support 

for capital projects or for research and development or tuition 

and fees paid by students), in each of fiscal years 2022 and 

2023 at least at the proportional levels of such State’s support 

for elementary and secondary education and for higher education relative to such State’s overall spending, averaged over 

fiscal years 2017, 2018, and 2019. 

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

incurred by States in preventing, preparing for, and responding 
H. R. 1319—22 

to the coronavirus, the Secretary of Education may waive any 

maintenance of effort requirements associated with the Education Stabilization Fund. 

(b) STATE MAINTENANCE OF EQUITY.— 

(1) HIGH-NEED LOCAL EDUCATIONAL AGENCIES.—As a condition of receiving funds under section 2001, a State educational 

agency shall not, in fiscal year 2022 or 2023, reduce State 

funding (as calculated on a per-pupil basis) for any high-need 

local educational agency in the State by an amount that exceeds 

the overall per-pupil reduction in State funds, if any, across 

all local educational agencies in such State in such fiscal year. 

(2) HIGHEST POVERTY LOCAL EDUCATIONAL AGENCIES.—Notwithstanding paragraph (1), as a condition of receiving funds 

under section 2001, a State educational agency shall not, in 

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

on a per-pupil basis) for any highest poverty local educational 

agency below the level of funding (as calculated on a perpupil basis) provided to each such local educational agency 

in fiscal year 2019. 

(c) LOCAL EDUCATIONAL AGENCY MAINTENANCE OF EQUITY FOR

HIGH-POVERTY SCHOOLS.— 

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

section 2001, a local educational agency shall not, in fiscal 

year 2022 or 2023— 

(A) reduce per-pupil funding (from combined State and 

local funding) for any high-poverty school served by such 

local educational agency by an amount that exceeds— 

(i) the total reduction in local educational agency 

funding (from combined State and local funding) for 

all schools served by the local educational agency in 

such fiscal year (if any); divided by 

(ii) the number of children enrolled in all schools 

served by the local educational agency in such fiscal 

year; or 

(B) reduce per-pupil, full-time equivalent staff in any 

high-poverty school by an amount that exceeds— 

(i) the total reduction in full-time equivalent staff 

in all schools served by such local educational agency 

in such fiscal year (if any); divided by 

(ii) the number of children enrolled in all schools 

served by the local educational agency in such fiscal 

year. 

(2) EXCEPTION.—Paragraph (1) shall not apply to a local 

educational agency in fiscal year 2022 or 2023 that meets 

at least 1 of the following criteria in such fiscal year: 

(A) Such local educational agency has a total enrollment of less than 1,000 students. 

(B) Such local educational agency operates a single 

school. 

(C) Such local educational agency serves all students 

within each grade span with a single school. 

(D) Such local educational agency demonstrates an 

exceptional or uncontrollable circumstance, such as 

unpredictable changes in student enrollment or a precipitous decline in the financial resources of such agency, as 

determined by the Secretary of Education. 

(d) DEFINITIONS.—In this section: 
H. R. 1319—23 

(1) ELEMENTARY EDUCATION; SECONDARY EDUCATION.—The 

terms ‘‘elementary education’’ and ‘‘secondary education’’ have 

the meaning given such terms under State law. 

(2) HIGHEST POVERTY LOCAL EDUCATIONAL AGENCY.—The 

term ‘‘highest poverty local educational agency’’ means a local 

educational agency that is among the group of local educational 

agencies in the State that— 

(A) in rank order, have the highest percentages of 

economically disadvantaged students in the State, on the 

basis of the most recent satisfactory data available from 

the Department of Commerce (or, for local educational 

agencies for which no such data are available, such other 

data as the Secretary of Education determines are satisfactory); and 

(B) collectively serve not less than 20 percent of the 

State’s total enrollment of students served by all local 

educational agencies in the State. 

(3) HIGH-NEED LOCAL EDUCATIONAL AGENCY.—The term 

‘‘high-need local educational agency’’ means a local educational 

agency that is among the group of local educational agencies 

in the State that— 

(A) in rank order, have the highest percentages of 

economically disadvantaged students in the State, on the 

basis of the most recent satisfactory data available from 

the Department of Commerce (or, for local educational 

agencies for which no such data are available, such other 

data as the Secretary of Education determines are satisfactory); and 

(B) collectively serve not less than 50 percent of the 

State’s total enrollment of students served by all local 

educational agencies in the State. 

(4) HIGH-POVERTY SCHOOL.— 

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

means, with respect to a school served by a local educational agency, a school that is in the highest quartile 

of schools served by such local educational agency based 

on the percentage of economically disadvantaged students 

served, as determined by the State in accordance with 

subparagraph (B). 

(B) DETERMINATION.—In making the determination 

under subparagraph (A), a State shall select a measure 

of poverty established for the purposes of this paragraph 

by the Secretary of Education and apply such measure 

consistently to all schools in the State. 

(5) OVERALL PER-PUPIL REDUCTION IN STATE FUNDS.—The 

term ‘‘overall per-pupil reduction in State funds’’ means, with 

respect to a fiscal year— 

(A) the amount of any reduction in the total amount 

of State funds provided to all local educational agencies 

in the State in such fiscal year compared to the total 

amount of such funds provided to all local educational 

agencies in the State in the previous fiscal year; divided 

by 

(B) the aggregate number of children enrolled in all 

schools served by all local educational agencies in the State 

in the fiscal year for which the determination is being 

made. 
H. R. 1319—24 

(6) STATE.—The term ‘‘State’’ means each of the 50 States, 

the District of Columbia, and the Commonwealth of Puerto 

Rico. 

SEC. 2005. OUTLYING AREAS. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$850,000,000, to remain available through September 30, 2023, 

for the Secretary of Education to allocate awards to the outlying 

areas on the basis of their respective needs, as determined by 

the Secretary, to be allocated not more than 30 calendar days 

after the date of enactment of this Act. 

SEC. 2006. GALLAUDET UNIVERSITY. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$19,250,000, to remain available through September 30, 2023, for 

the Kendall Demonstration Elementary School, the Model Secondary School for the Deaf, and Gallaudet University to prevent, 

prepare for, and respond to coronavirus, including to defray 

expenses associated with coronavirus (including lost revenue, 

reimbursement for expenses already incurred, technology costs associated with a transition to distance education, faculty and staff 

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

cost of attendance. 

SEC. 2007. STUDENT AID ADMINISTRATION. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$91,130,000, to remain available through September 30, 2023, for 

Student Aid Administration within the Department of Education 

to prevent, prepare for, and respond to coronavirus including direct 

outreach to students and borrowers about financial aid, economic 

impact payments, means-tested benefits, unemployment assistance, 

and tax benefits, for which the students and borrowers may be 

eligible. 

SEC. 2008. HOWARD UNIVERSITY. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$35,000,000, to remain available through September 30, 2023, for 

Howard University to prevent, prepare for, and respond to 

coronavirus, including to defray expenses associated with 

coronavirus (including lost revenue, reimbursement for expenses 

already incurred, technology costs associated with a transition to 

distance education, faculty and staff trainings, and payroll) and 

to provide financial aid grants to students, which may be used 

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

SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 
H. R. 1319—25 

$19,250,000, to remain available through September 30, 2023, for 

the National Technical Institute for the Deaf to prevent, prepare 

for, and respond to coronavirus, including to defray expenses associated with coronavirus (including lost revenue, reimbursement for 

expenses already incurred, technology costs associated with a transition to distance education, faculty and staff training, and payroll) 

and to provide financial aid grants to students, which may be 

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

SEC. 2010. INSTITUTE OF EDUCATION SCIENCES. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$100,000,000, to remain available through September 30, 2023, 

for the Institute of Education Sciences to carry out research related 

to addressing learning loss caused by the coronavirus among the 

student subgroups described in section 1111(b)(2)(B)(xi) of the 

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

6311(b)(2)(B)(xi)) and students experiencing homelessness and children and youth in foster care, and to disseminate such findings 

to State educational agencies and local educational agencies and 

other appropriate entities. 

SEC. 2011. PROGRAM ADMINISTRATION. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$15,000,000, to remain available through September 30, 2024, for 

Program Administration within the Department of Education to 

prevent, prepare for, and respond to coronavirus, and for salaries 

and expenses necessary to implement this part. 

SEC. 2012. OFFICE OF INSPECTOR GENERAL. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$5,000,000, to remain available until expended, for the Office of 

Inspector General of the Department of Education, for salaries 

and expenses necessary for oversight, investigations, and audits 

of programs, grants, and projects funded under this part carried 

out by the Office of Inspector General. 

SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY INSTITUTIONS OF HIGHER EDUCATION. 

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

Act of 1965 (20 U.S.C. 1094(a)(24)) is amended by striking ‘‘funds 

provided under this title’’ and inserting ‘‘Federal funds that are 

disbursed or delivered to or on behalf of a student to be used 

to attend such institution (referred to in this paragraph and subsection (d) as ‘Federal education assistance funds’)’’. 

(b) IMPLEMENTATION OF NON-FEDERAL REVENUE REQUIRE- MENT.—Section 487(d) of the Higher Education Act of 1965 (20 

U.S.C. 1094(d)) is amended— 

(1) in the subsection heading, by striking ‘‘Non-title IV’’ 

and inserting ‘‘Non-Federal’’; and 

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

under this title’’ and inserting ‘‘Federal education assistance 

funds’’. 
H. R. 1319—26 

(c) EFFECTIVE DATE.—The amendments made under this section 

shall— 

(1) be subject to the master calendar requirements under 

section 482 of the Higher Education Act of 1965 (20 U.S.C. 

1089) and the public involvement and negotiated rulemaking 

requirements under section 492 of the Higher Education Act 

of 1965 (20 U.S.C. 1098a), except that such negotiated rulemaking shall commence not earlier than October 1, 2021; and 

(2) apply to institutional fiscal years beginning on or after 

January 1, 2023. 

SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT. 

(a) AMOUNTS FOR IDEA.—There is appropriated to the Secretary of Education for fiscal year 2021, out of any money in 

the Treasury not otherwise appropriated— (1) $2,580,000,000 for grants to States under part B of 

the Individuals with Disabilities Education Act; (2) $200,000,000 for preschool grants under section 619 

of the Individuals with Disabilities Education Act; and (3) $250,000,000 for programs for infants and toddlers with 

disabilities under part C of the Individuals with Disabilities 

Education Act. 

(b) GENERAL PROVISIONS.—Any amount appropriated under 

subsection (a) is in addition to other amounts appropriated or 

made available for the applicable purpose. 

PART 2—MISCELLANEOUS 

SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $135,000,000, to remain available until 

expended, under the National Foundation on the Arts and the 

Humanities Act of 1965, as follows: 

(1) Forty percent shall be for grants, and relevant administrative expenses, to State arts agencies and regional arts 

organizations that support organizations’ programming and 

general operating expenses to cover up to 100 percent of the 

costs of the programs which the grants support, to prevent, 

prepare for, respond to, and recover from the coronavirus. 

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

administrative expenses, that support organizations’ programming and general operating expenses to cover up to 100 percent 

of the costs of the programs which the grants support, to 

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

coronavirus. 

SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $135,000,000, to remain available until 

expended, under the National Foundation on the Arts and the 

Humanities Act of 1965, as follows: 

(1) Forty percent shall be for grants, and relevant administrative expenses, to State humanities councils that support 

humanities organizations’ programming and general operating 

expenses to cover up to 100 percent of the costs of the programs 
H. R. 1319—27 

which the grants support, to prevent, prepare for, respond 

to, and recover from the coronavirus. 

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

administrative expenses, that support humanities organizations’ programming and general operating expenses to cover 

up to 100 percent of the costs of the programs which the 

grants support, to prevent, prepare for, respond to, and recover 

from the coronavirus. 

SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES. 

In addition to amounts otherwise available, there is appropriated to the Institute of Museum and Library Services for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $200,000,000, to remain available until expended, for necessary expenses to carry out museum and library services. The 

Director of the Institute of Museum and Library Services shall 

award not less than 89 percent of such funds to State library 

administrative agencies by applying the formula in section 221(b) 

of the Museum and Library Services Act, except that— 

(1) section 221(b)(3)(A) of such Act shall be applied by 

substituting ‘‘$2,000,000’’ for ‘‘$680,000’’ and by substituting 

‘‘$200,000’’ for ‘‘$60,000’’; and 

(2) section 221(b)(3)(C) and subsections (b) and (c) of section 

223 of such Act shall not apply to funds provided under this 

section. 

Subtitle B—Labor Matters 

SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION ACTIVITIES. 

(a) APPROPRIATION.—In addition to amounts otherwise made 

available, out of any funds in the Treasury not otherwise appropriated, there are appropriated to the Secretary of Labor for fiscal 

year 2021, $200,000,000, to remain available until September 30, 

2023, for the Wage and Hour Division, the Office of Workers’ 

Compensation Programs, the Office of the Solicitor, the Mine Safety 

and Health Administration, and the Occupational Safety and Health 

Administration to carry out COVID–19 related worker protection 

activities, and for the Office of Inspector General for oversight 

of the Secretary’s activities to prevent, prepare for, and respond 

to COVID–19. 

(b) ALLOCATION OF AMOUNTS.—Amounts appropriated under 

subsection (a) shall be allocated as follows: 

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

Safety and Health Administration, of which $10,000,000 shall 

be for Susan Harwood training grants and not less than 

$5,000,000 shall be for enforcement activities related to 

COVID–19 at high risk workplaces including health care, meat 

and poultry processing facilities, agricultural workplaces and 

correctional facilities. 

(2) $12,500,000 shall be for the Office of Inspector General. 
H. R. 1319—28 

Subtitle C—Human Services and 

Community Supports 

SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM. 

(a) CHILD CARE AND DEVELOPMENT BLOCK GRANT FUNDING.— In addition to amounts otherwise available, there is appropriated 

for fiscal year 2021, out of any amounts in the Treasury not otherwise appropriated, $14,990,000,000, to remain available through 

September 30, 2021, to carry out the program authorized under 

section 658C of the Child Care and Development Block Grant 

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

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

9858c(c)(3)(E), 9858e). Payments made to States, territories, Indian 

Tribes, and Tribal organizations from funds made available under 

this subsection shall be obligated in fiscal year 2021 or the succeeding 2 fiscal years. States, territories, Indian Tribes, and Tribal 

organizations are authorized to use such funds to provide child 

care assistance to health care sector employees, emergency 

responders, sanitation workers, and other workers deemed essential 

during the response to coronavirus by public officials, without 

regard to the income eligibility requirements of section 658P(4) 

of the Child Care and Development Block Grant Act (42 U.S.C. 

9858n(4)). 

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

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

amounts in the Treasury not otherwise appropriated, $35,000,000, 

to remain available through September 30, 2025, for the costs 

of providing technical assistance and conducting research and for 

the administrative costs to carry out this section and section 2202 

of this subtitle. 

(c) SUPPLEMENT NOT SUPPLANT.—Amounts made available to 

carry out this section shall be used to supplement and not supplant 

other Federal, State, and local public funds expended to provide 

child care services for eligible individuals. 

SEC. 2202. CHILD CARE STABILIZATION. 

(a) DEFINITIONS.—In this section: 

(1) COVID–19 PUBLIC HEALTH EMERGENCY.—The term 

‘‘COVID–19 public health emergency’’ means the public health 

emergency declared by the Secretary of Health and Human 

Services under section 319 of the Public Health Service Act 

(42 U.S.C. 247d) on January 31, 2020, with respect to COVID– 

19, including any renewal of the declaration. 

(2) ELIGIBLE CHILD CARE PROVIDER.—The term ‘‘eligible 

child care provider’’ means— 

(A) an eligible child care provider as defined in section 

658P of the Child Care and Development Block Grant 

Act of 1990 (42 U.S.C. 9858n); or 

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

or registered in the State, territory, or Indian Tribe on 

the date of enactment of this Act and meets applicable 

State and local health and safety requirements. 

(b) CHILD CARE STABILIZATION FUNDING.—In addition to 

amounts otherwise available, there is appropriated for fiscal year 

2021, out of any amounts in the Treasury not otherwise appropriated, $23,975,000,000, to remain available through September 
H. R. 1319—29 

30, 2021, for grants under this section in accordance with the 

Child Care and Development Block Grant Act of 1990. 

(c) GRANTS.—From the amounts appropriated to carry out this 

section and under the authority of section 658O of the Child Care 

and Development Block Grant Act of 1990 (42 U.S.C. 9858m) and 

this section, the Secretary shall award to each lead agency a child 

care stabilization grant, without regard to the requirements in 

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

658G, of the Child Care and Development Block Grant Act of 

1990 (42 U.S.C. 9858c(c)(3), 9858e). Such grant shall be allotted 

in accordance with section 658O of the Child Care and Development 

Block Grant Act of 1990 (42 U.S.C. 9858m). 

(d) STATE RESERVATIONS AND SUBGRANTS.— 

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

a child care stabilization grant pursuant to subsection (c) shall 

reserve not more than 10 percent of such grant funds to administer subgrants, provide technical assistance and support for 

applying for and accessing the subgrant opportunity, publicize 

the availability of the subgrants, carry out activities to increase 

the supply of child care, and provide technical assistance to 

help child care providers implement policies as described in 

paragraph (2)(D)(i). 

(2) SUBGRANTS TO QUALIFIED CHILD CARE PROVIDERS.— 

(A) IN GENERAL.—The lead agency shall use the 

remainder of the grant funds awarded pursuant to subsection (c) to make subgrants to qualified child care providers described in subparagraph (B), regardless of such 

a provider’s previous receipt of other Federal assistance, 

to support the stability of the child care sector during 

and after the COVID–19 public health emergency. 

(B) QUALIFIED CHILD CARE PROVIDER.—To be qualified 

to receive a subgrant under this paragraph, a provider 

shall be an eligible child care provider that on the date 

of submission of an application for the subgrant, was 

either— 

(i) open and available to provide child care services; 

or 

(ii) closed due to public health, financial hardship, 

or other reasons relating to the COVID–19 public 

health emergency. 

(C) SUBGRANT AMOUNT.—The amount of such a 

subgrant to a qualified child care provider shall be based 

on the provider’s stated current operating expenses, 

including costs associated with providing or preparing to 

provide child care services during the COVID–19 public 

health emergency, and to the extent practicable, cover sufficient operating expenses to ensure continuous operations 

for the intended period of the subgrant. 

(D) APPLICATION.—The lead agency shall— 

(i) make available on the lead agency’s website 

an application for qualified child care providers that 

includes certifications that, for the duration of the 

subgrant— 

(I) the provider applying will, when open and 

available to provide child care services, implement 

policies in line with guidance from the corresponding State, Tribal, and local authorities, and 
H. R. 1319—30 

in accordance with State, Tribal, and local orders, 

and, to the greatest extent possible, implement 

policies in line with guidance from the Centers 

for Disease Control and Prevention; 

(II) for each employee, the provider will pay 

not less than the full compensation, including any 

benefits, that was provided to the employee as 

of the date of submission of the application for 

the subgrant (referred to in this subclause as ‘‘full 

compensation’’), and will not take any action that 

reduces the weekly amount of the employee’s compensation below the weekly amount of full compensation, or that reduces the employee’s rate of 

compensation below the rate of full compensation, 

including the involuntary furloughing of any 

employee employed on the date of submission of 

the application for the subgrant; and 

(III) the provider will provide relief from copayments and tuition payments for the families 

enrolled in the provider’s program, to the extent 

possible, and prioritize such relief for families 

struggling to make either type of payment; and 

(ii) accept and process applications submitted 

under this subparagraph on a rolling basis, and provide 

subgrant funds in advance of provider expenditures, 

except as provided in subsection (e)(2). 

(E) OBLIGATION.—The lead agency shall notify the Secretary if it is unable to obligate at least 50 percent of 

the funds received pursuant to subsection (c) that are available for subgrants described in this paragraph within 9 

months of the date of enactment of this Act. 

(e) USES OF FUNDS.— 

(1) IN GENERAL.—A qualified child care provider that 

receives funds through such a subgrant shall use the funds 

for at least one of the following: 

(A) Personnel costs, including payroll and salaries or 

similar compensation for an employee (including any sole 

proprietor or independent contractor), employee benefits, 

premium pay, or costs for employee recruitment and retention. 

(B) Rent (including rent under a lease agreement) or 

payment on any mortgage obligation, utilities, facility 

maintenance or improvements, or insurance. 

(C) Personal protective equipment, cleaning and 

sanitization supplies and services, or training and professional development related to health and safety practices. 

(D) Purchases of or updates to equipment and supplies 

to respond to the COVID–19 public health emergency. 

(E) Goods and services necessary to maintain or resume 

child care services. 

(F) Mental health supports for children and employees. 

(2) REIMBURSEMENT.—The qualified child care provider 

may use the subgrant funds to reimburse the provider for 

sums obligated or expended before the date of enactment of 

this Act for the cost of a good or service described in paragraph 

(1) to respond to the COVID–19 public health emergency. 
H. R. 1319—31 

(f) SUPPLEMENT NOT SUPPLANT.—Amounts made available to 

carry out this section shall be used to supplement and not supplant 

other Federal, State, and local public funds expended to provide 

child care services for eligible individuals. 

SEC. 2203. HEAD START. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any amounts in the Treasury 

not otherwise appropriated, $1,000,000,000, to remain available 

through September 30, 2022, to carry out the Head Start Act, 

including for Federal administrative expenses. After reserving funds 

for Federal administrative expenses, the Secretary shall allocate 

all remaining amounts to Head Start agencies for one-time grants, 

and shall allocate to each Head Start agency an amount that 

bears the same ratio to the portion available for allocations as 

the number of enrolled children served by the Head Start agency 

bears to the number of enrolled children served by all Head Start 

agencies. 

SEC. 2204. PROGRAMS FOR SURVIVORS. 

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

and Services Act (42 U.S.C. 10403) is amended by adding at the 

end the following: 

‘‘(d) ADDITIONAL FUNDING.—For the purposes of carrying out 

this title, in addition to amounts otherwise made available for 

such purposes, there are appropriated, out of any amounts in the 

Treasury not otherwise appropriated, for fiscal year 2021, to remain 

available until expended except as otherwise provided in this subsection, each of the following: ‘‘(1) $180,000,000 to carry out sections 301 through 312, 

to be allocated in the manner described in subsection (a)(2), 

except that— 

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

appropriated under subsection (a)(1) shall be considered 

to be a reference to an amount appropriated under this 

paragraph; 

‘‘(B) the matching requirement in section 306(c)(4) and 

condition in section 308(d)(3) shall not apply; and 

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

the following fiscal year’ shall be considered to be a reference to ‘the end of fiscal year 2025’; and 

‘‘(D) funds made available to a State in a grant under 

section 306(a) and obligated in a timely manner shall be 

available for expenditure, by the State or a recipient of 

funds from the grant, through the end of fiscal year 2025; 

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

‘‘(3) $2,000,000 to carry out section 313, of which $1,000,000 

shall be allocated to support Indian communities.’’. 

(b) COVID–19 PUBLIC HEALTH EMERGENCY DEFINED.—In this 

section, the term ‘‘COVID–19 public health emergency’’ means the 

public health emergency declared by the Secretary of Health and 

Human Services under section 319 of the Public Health Service 

Act (42 U.S.C. 247d) on January 31, 2020, with respect to COVID– 

19, including any renewal of the declaration. 

(c) GRANTS TO SUPPORT CULTURALLY SPECIFIC POPULATIONS.— (1) IN GENERAL.—In addition to amounts otherwise made 

available, there is appropriated, out of any amounts in the 

Treasury not otherwise appropriated, to the Secretary of Health 
H. R. 1319—32 

and Human Services (in this section referred to as the ‘‘Secretary’’), $49,500,000 for fiscal year 2021, to be available until 

expended, to carry out this subsection (excluding Federal 

administrative costs, for which funds are appropriated under 

subsection (e)). 

(2) USE OF FUNDS.—From amounts appropriated under 

paragraph (1), the Secretary acting through the Director of 

the Family Violence Prevention and Services Program, shall— 

(A) support culturally specific community-based 

organizations to provide culturally specific activities for 

survivors of sexual assault and domestic violence, to 

address emergent needs resulting from the COVID–19 

public health emergency and other public health concerns; 

and 

(B) support culturally specific community-based 

organizations that provide culturally specific activities to 

promote strategic partnership development and collaboration in responding to the impact of COVID–19 and other 

public health concerns on survivors of sexual assault and 

domestic violence. 

(d) GRANTS TO SUPPORT SURVIVORS OF SEXUAL ASSAULT.— 

(1) IN GENERAL.—In addition to amounts otherwise made 

available, there is appropriated, out of any amounts in the 

Treasury not otherwise appropriated, to the Secretary, 

$198,000,000 for fiscal year 2021, to be available until 

expended, to carry out this subsection (excluding Federal 

administrative costs, for which funds are appropriated under 

subsection (e)). 

(2) USE OF FUNDS.—From amounts appropriated under 

paragraph (1), the Secretary acting through the Director of 

the Family Violence Prevention and Services Program, shall 

assist rape crisis centers in transitioning to virtual services 

and meeting the emergency needs of survivors. 

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

made available, there is appropriated to the Secretary, out of any 

amounts in the Treasury not otherwise appropriated, $2,500,000 

for fiscal year 2021, to remain available until expended, for the 

Federal administrative costs of carrying out subsections (c) and 

(d). 

SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT. 

In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, the following amounts, to remain available through September 30, 2023: 

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

under section 201 of the Child Abuse Prevention and Treatment 

Act (42 U.S.C. 5116), which shall be allocated without regard 

to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall 

be allotted to States in accordance with section 203 of such 

Act (42 U.S.C. 5116b), except that— 

(A) in subsection (b)(1)(A) of such section 203, ‘‘70 

percent’’ shall be deemed to be ‘‘100 percent’’; and 

(B) subsections (b)(1)(B) and (c) of such section 203 

shall not apply; and 
H. R. 1319—33 

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

authorized under section 106 of the Child Abuse Prevention 

and Treatment Act (42 U.S.C. 5106a), which shall be allocated 

without regard to section 112(a)(2) of such Act (42 U.S.C. 

5106h(a)(2)). 

SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE 

AND THE NATIONAL SERVICE TRUST. 

(a) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE.— 

In addition to amounts otherwise made available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, to the Corporation for National and 

Community Service, $852,000,000, to remain available through September 30, 2024, to carry out subsection (b), except that amounts 

to carry out subsection (b)(7) shall remain available until September 

30, 2026. 

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

(a) shall be allocated as follows: 

(1) AMERICORPS STATE AND NATIONAL.—$620,000,000 shall 

be used— 

(A) to increase the living allowances of participants 

in national service programs; and 

(B) to make funding adjustments to existing (as of 

the date of enactment of this Act) awards and award new 

and additional awards to entities to support programs 

described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and 

(5)(B) of subsection (a), and subsection (b)(2), of section 

122 of the National and Community Service Act of 1990 

(42 U.S.C. 12572), whether or not the entities are already 

grant recipients under such provisions on the date of enactment of this Act, and notwithstanding section 

122(a)(1)(B)(vi) of the National and Community Service 

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

(i) prioritizing entities serving communities disproportionately impacted by COVID–19 and utilizing 

culturally competent and multilingual strategies in the 

provision of services; and 

(ii) taking into account the diversity of communities and participants served by such entities, 

including racial, ethnic, socioeconomic, linguistic, or 

geographic diversity. 

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

make adjustments to existing (as of the date of enactment 

of this Act) awards and new and additional awards, including 

awards to State Commissions on National and Community 

Service, under section 126(a) of the National and Community 

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

(3) VOLUNTEER GENERATION FUND.—$20,000,000 shall be 

used for expenses authorized under section 501(a)(4)(F) of the 

National and Community Service Act of 1990 (42 U.S.C. 

12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B) 

of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants 

awarded by the Corporation for National and Community 

Service on a competitive basis. 

(4) AMERICORPS VISTA.—$80,000,000 shall be used for the 

purposes described in section 101 of the Domestic Volunteer 

Service Act of 1973 (42 U.S.C. 4951), including to increase 
H. R. 1319—34 

the living allowances of volunteers, described in section 105(b) 

of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 

4955(b)). 

(5) NATIONAL SENIOR SERVICE CORPS.—$30,000,000 shall 

be used for the purposes described in section 200 of the 

Domestic Volunteer Service Act of 1973 (42 U.S.C. 5000). 

(6) ADMINISTRATIVE COSTS.—$73,000,000 shall be used for 

the Corporation for National and Community Service for 

administrative expenses to carry out programs and activities 

funded by subsection (a). 

(7) OFFICE OF INSPECTOR GENERAL.—$9,000,000 shall be 

used for the Office of Inspector General of the Corporation 

for National and Community Service for salaries and expenses 

necessary for oversight and audit of programs and activities 

funded by subsection (a). 

(c) NATIONAL SERVICE TRUST.—In addition to amounts otherwise made available, there is appropriated for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$148,000,000, to remain available until expended, for administration of the National Service Trust, and for payment to the Trust 

for the provision of educational awards pursuant to section 

145(a)(1)(A) of the National and Community Service Act of 1990 

(42 U.S.C. 12601(a)(1)(A)). 

Subtitle D—Public Health 

SEC. 2301. FUNDING FOR COVID–19 VACCINE ACTIVITIES AT THE CENTERS FOR DISEASE CONTROL AND PREVENTION. 

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

there is appropriated to the Secretary of Health and Human Services (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$7,500,000,000, to remain available until expended, to carry out 

activities to plan, prepare for, promote, distribute, administer, monitor, and track COVID–19 vaccines. 

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

of the Centers for Disease Control and Prevention, and in consultation with other agencies, as applicable, shall, in conducting activities 

referred to in subsection (a)— 

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

nationwide COVID–19 vaccine distribution and administration, 

including activities related to distribution of ancillary medical 

products and supplies related to vaccines; and 

(2) provide technical assistance, guidance, and support to, 

and award grants or cooperative agreements to, State, local, 

Tribal, and territorial public health departments for enhancement of COVID–19 vaccine distribution and administration 

capabilities, including— 

(A) the distribution and administration of vaccines 

licensed under section 351 of the Public Health Service 

Act (42 U.S.C. 262) or authorized under section 564 of 

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

360bbb–3) and ancillary medical products and supplies 

related to vaccines; 
H. R. 1319—35 

(B) the establishment and expansion, including staffing 

support, of community vaccination centers, particularly in 

underserved areas; 

(C) the deployment of mobile vaccination units, particularly in underserved areas; 

(D) information technology, standards-based data, and 

reporting enhancements, including improvements necessary to support standards-based sharing of data related 

to vaccine distribution and vaccinations and systems that 

enhance vaccine safety, effectiveness, and uptake, particularly among underserved populations; 

(E) facilities enhancements; 

(F) communication with the public regarding when, 

where, and how to receive COVID–19 vaccines; and 

(G) transportation of individuals to facilitate vaccinations, including at community vaccination centers and 

mobile vaccination units, particularly for underserved populations. 

(c) SUPPLEMENTAL FUNDING FOR STATE VACCINATION GRANTS.— 

(1) DEFINITIONS.—In this subsection: 

(A) BASE FORMULA.—The term ‘‘base formula’’ means 

the allocation formula that applied to the Public Health 

Emergency Preparedness cooperative agreement in fiscal 

year 2020. 

(B) ALTERNATIVE ALLOCATION.—The term ‘‘alternative 

allocation’’ means an allocation to each State, territory, 

or locality calculated using the percentage derived from 

the allocation received by such State, territory, or locality 

of the aggregate amount of fiscal year 2020 Public Health 

Emergency Preparedness cooperative agreement awards 

under section 319C–1 of the Public Health Service Act 

(42 U.S.C. 247d–3a). 

(2) SUPPLEMENTAL FUNDING.— 

(A) IN GENERAL.—Not later than 21 days after the 

date of enactment of this Act, the Secretary shall, out 

of amounts described in subsection (a), provide supplemental funding to any State, locality, or territory that 

received less of the amounts that were appropriated under 

title III of division M of Public Law 116–260 for vaccination 

grants to be issued by the Centers for Disease Control 

and Prevention than such State, locality, or territory would 

have received had such amounts been allocated using the 

alternative allocation. 

(B) AMOUNT.—The amount of supplemental funding 

provided under this subsection shall be equal to the difference between— 

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

received, or would receive, under the base formula; 

and 

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

would receive under the alternative allocation. 

SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $1,000,000,000, to 

remain available until expended, to carry out activities, acting 
H. R. 1319—36 

through the Director of the Centers for Disease Control and Prevention— 

(1) to strengthen vaccine confidence in the United States, 

including its territories and possessions; 

(2) to provide further information and education with 

respect to vaccines licensed under section 351 of the Public 

Health Service Act (42 U.S.C. 262) or authorized under section 

564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 

360bbb–3); and 

(3) to improve rates of vaccination throughout the United 

States, including its territories and possessions, including 

through activities described in section 313 of the Public Health 

Service Act, as amended by section 311 of division BB of the 

Consolidated Appropriations Act, 2021 (Public Law 116–260). 

SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID–19 VACCINES, 

THERAPEUTICS, AND MEDICAL SUPPLIES. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $6,050,000,000, to 

remain available until expended, for necessary expenses with 

respect to research, development, manufacturing, production, and 

the purchase of vaccines, therapeutics, and ancillary medical products and supplies to prevent, prepare, or respond to— 

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

with pandemic potential; and 

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

a pandemic. 

SEC. 2304. FUNDING FOR COVID–19 VACCINE, THERAPEUTIC, AND 

DEVICE ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $500,000,000, to remain 

available until expended, to be used for the evaluation of the continued performance, safety, and effectiveness, including with respect 

to emerging COVID–19 variants, of vaccines, therapeutics, and 

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

the treatment, prevention, or diagnosis of COVID–19; facilitation 

of advanced continuous manufacturing activities related to production of vaccines and related materials; facilitation and conduct 

of inspections related to the manufacturing of vaccines, therapeutics, and devices delayed or cancelled for reasons related to 

COVID–19; review of devices authorized for use for the treatment, 

prevention, or diagnosis of COVID–19; and oversight of the supply 

chain and mitigation of shortages of vaccines, therapeutics, and 

devices approved, cleared, licensed, or authorized for use for the 

treatment, prevention, or diagnosis of COVID–19 by the Food and 

Drug Administration. 

SEC. 2305. REDUCED COST-SHARING. 

(a) IN GENERAL.—Section 1402 of the Patient Protection and 

Affordable Care Act is amended by redesignating subsection (f) 

as subsection (g) and by inserting after subsection (e) the following 

new subsection: 

‘‘(f) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE UNEMPLOYMENT COMPENSATION DURING 2021.—For purposes of this section, 
H. R. 1319—37 

in the case of an individual who has received, or has been approved 

to receive, unemployment compensation for any week beginning 

during 2021, for the plan year in which such week begins— 

‘‘(1) such individual shall be treated as meeting the requirements of subsection (b)(2), and 

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

not be taken into account any household income of the individual in excess of 133 percent of the poverty line for a family 

of the size involved.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to plan years beginning after December 31, 2020. 

Subtitle E—Testing 

SEC. 2401. FUNDING FOR COVID–19 TESTING, CONTACT TRACING, AND 

MITIGATION ACTIVITIES. 

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

there is appropriated to the Secretary of Health and Human Services (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$47,800,000,000, to remain available until expended, to carry out 

activities to detect, diagnose, trace, and monitor SARS–CoV–2 and 

COVID–19 infections and related strategies to mitigate the spread 

of COVID–19. 

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

(a), the Secretary shall— 

(1) implement a national, evidence-based strategy for 

testing, contact tracing, surveillance, and mitigation with 

respect to SARS–CoV–2 and COVID–19, including through 

activities authorized under section 319(a) of the Public Health 

Service Act; 

(2) provide technical assistance, guidance, and support, 

and award grants or cooperative agreements to State, local, 

and territorial public health departments for activities to detect, 

diagnose, trace, and monitor SARS–CoV–2 and COVID–19 

infections and related strategies and activities to mitigate the 

spread of COVID–19; 

(3) support the development, manufacturing, procurement, 

distribution, and administration of tests to detect or diagnose 

SARS–CoV–2 and COVID–19, including through— 

(A) support for the development, manufacture, procurement, and distribution of supplies necessary for administering tests, such as personal protective equipment; and 

(B) support for the acquisition, construction, alteration, 

or renovation of non-federally owned facilities for the 

production of diagnostics and ancillary medical products 

and supplies where the Secretary determines that such 

an investment is necessary to ensure the production of 

sufficient amounts of such supplies; 

(4) establish and expand Federal, State, local, and territorial testing and contact tracing capabilities, including— 

(A) through investments in laboratory capacity, such 

as— 

(i) academic and research laboratories, or other 

laboratories that could be used for processing of 

COVID–19 testing; 
H. R. 1319—38 

(ii) community-based testing sites and communitybased organizations; or 

(iii) mobile health units, particularly in medically 

underserved areas; and 

(B) with respect to quarantine and isolation of contacts; 

(5) enhance information technology, data modernization, 

and reporting, including improvements necessary to support 

sharing of data related to public health capabilities; 

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

or contracts with, State, local, and territorial public health 

departments to establish, expand, and sustain a public health 

workforce; and 

(7) to cover administrative and program support costs necessary to conduct activities related to subparagraph (a). 

SEC. 2402. FUNDING FOR SARS–COV–2 GENOMIC SEQUENCING AND 

SURVEILLANCE. 

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

there is appropriated to the Secretary for fiscal year 2021 out 

of any money in the Treasury not otherwise appropriated, 

$1,750,000,000, to remain available until expended, to strengthen 

and expand activities and workforce related to genomic sequencing, 

analytics, and disease surveillance. 

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

(a), the Secretary, acting through the Director of the Centers for 

Disease Control and Prevention, shall— 

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

genomes, identify mutations, and survey the circulation and 

transmission of viruses and other organisms, including strains 

of SARS–CoV–2; 

(2) award grants or cooperative agreements to State, local, 

Tribal, or territorial public health departments or public health 

laboratories— 

(A) to increase their capacity to sequence genomes 

of circulating strains of viruses and other organisms, 

including SARS–CoV–2; 

(B) to identify mutations in viruses and other organisms, including SARS–CoV–2; 

(C) to use genomic sequencing to identify outbreaks 

and clusters of diseases or infections, including COVID– 

19; and 

(D) to develop effective disease response strategies 

based on genomic sequencing and surveillance data; 

(3) enhance and expand the informatics capabilities of the 

public health workforce; and 

(4) award grants for the construction, alteration, or renovation of facilities to improve genomic sequencing and surveillance 

capabilities at the State and local level. 

SEC. 2403. FUNDING FOR GLOBAL HEALTH. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any amounts 

in the Treasury not otherwise appropriated, $750,000,000, to remain 

available until expended, for activities to be conducted acting 

through the Director of the Centers for Disease Control and Prevention to combat SARS–CoV–2, COVID–19, and other emerging infectious disease threats globally, including efforts related to global 

health security, global disease detection and response, global health 
H. R. 1319—39 

protection, global immunization, and global coordination on public 

health. 

SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING 

CENTER. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $500,000,000, to remain 

available until expended, for activities to be conducted acting 

through the Director of the Centers for Disease Control and Prevention to support public health data surveillance and analytics infrastructure modernization initiatives at the Centers for Disease Control and Prevention, and establish, expand, and maintain efforts 

to modernize the United States disease warning system to forecast 

and track hotspots for COVID–19, its variants, and emerging 

biological threats, including academic and workforce support for 

analytics and informatics infrastructure and data collection systems. 

Subtitle F—Public Health Workforce 

SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE. 

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

there is appropriated to the Secretary of Health and Human Services (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$7,660,000,000, to remain available until expended, to carry out 

activities related to establishing, expanding, and sustaining a public 

health workforce, including by making awards to State, local, and 

territorial public health departments. 

(b) USE OF FUNDS FOR PUBLIC HEALTH DEPARTMENTS.— 

Amounts made available to an awardee pursuant to subsection 

(a) shall be used for the following: 

(1) Costs, including wages and benefits, related to the 

recruiting, hiring, and training of individuals— 

(A) to serve as case investigators, contact tracers, social 

support specialists, community health workers, public 

health nurses, disease intervention specialists, epidemiologists, program managers, laboratory personnel, 

informaticians, communication and policy experts, and any 

other positions as may be required to prevent, prepare 

for, and respond to COVID–19; and 

(B) who are employed by— 

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

department involved; or 

(ii) a nonprofit private or public organization with 

demonstrated expertise in implementing public health 

programs and established relationships with such 

State, territorial, or local public health departments, 

particularly in medically underserved areas. 

(2) Personal protective equipment, data management and 

other technology, or other necessary supplies. 

(3) Administrative costs and activities necessary for 

awardees to implement activities funded under this section. 

(4) Subawards from recipients of awards under subsection 

(a) to local health departments for the purposes of the activities 

funded under this section. 
H. R. 1319—40 

SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $100,000,000, to remain 

available until expended, for carrying out section 2813 of the Public 

Health Service Act (42 U.S.C. 300hh–15). 

Subtitle G—Public Health Investments 

SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE. 

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

there is appropriated to the Secretary of Health and Human Services (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$7,600,000,000, to remain available until expended, for necessary 

expenses for awarding grants and cooperative agreements under 

section 330 of the Public Health Service Act (42 U.S.C. 254b) 

to be awarded without regard to the time limitation in subsection 

(e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and (r)(2)(B) of such 

section 330, and for necessary expenses for awarding grants to 

Federally qualified health centers, as described in section 

1861(aa)(4)(B) of the Social Security Act (42 U.S.C. 1395x(aa)(4)(B)), 

and for awarding grants or contracts to Papa Ola Lokahi and 

to qualified entities under sections 4 and 6 of the Native Hawaiian 

Health Care Improvement Act (42 U.S.C. 11703, 11705). Of the 

total amount appropriated by the preceding sentence, not less than 

$20,000,000 shall be for grants or contracts to Papa Ola Lokahi 

and to qualified entities under sections 4 and 6 of the Native 

Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705). 

(b) USE OF FUNDS.—Amounts made available to an awardee 

pursuant to subsection (a) shall be used— 

(1) to plan, prepare for, promote, distribute, administer, 

and track COVID–19 vaccines, and to carry out other vaccinerelated activities; 

(2) to detect, diagnose, trace, and monitor COVID–19 infections and related activities necessary to mitigate the spread 

of COVID–19, including activities related to, and equipment 

or supplies purchased for, testing, contact tracing, surveillance, 

mitigation, and treatment of COVID–19; 

(3) to purchase equipment and supplies to conduct mobile 

testing or vaccinations for COVID–19, to purchase and maintain 

mobile vehicles and equipment to conduct such testing or vaccinations, and to hire and train laboratory personnel and other 

staff to conduct such mobile testing or vaccinations, particularly 

in medically underserved areas; 

(4) to establish, expand, and sustain the health care 

workforce to prevent, prepare for, and respond to COVID– 

19, and to carry out other health workforce-related activities; 

(5) to modify, enhance, and expand health care services 

and infrastructure; and 

(6) to conduct community outreach and education activities 

related to COVID–19. 

(c) PAST EXPENDITURES.—An awardee may use amounts 

awarded pursuant to subsection (a) to cover the costs of the awardee 

carrying out any of the activities described in subsection (b) during 
H. R. 1319—41 

the period beginning on the date of the declaration of a public 

health emergency by the Secretary under section 319 of the Public 

Health Service Act (42 U.S.C. 247d) on January 31, 2020, with 

respect to COVID–19 and ending on the date of such award. 

SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS. 

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

there is appropriated to the Secretary for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$800,000,000, to remain available until expended, for carrying out 

sections 338A, 338B, and 338I of the Public Health Service Act 

(42 U.S.C. 254l, 254l–1, 254q–1) with respect to the health 

workforce. 

(b) STATE LOAN REPAYMENT PROGRAMS.— (1) IN GENERAL.—Of the amount made available pursuant to subsection (a), $100,000,000 shall be made available for 

providing primary health services through grants to States 

under section 338I(a) of the Public Health Service Act (42 

U.S.C. 254q–1(a)). 

(2) CONDITIONS.—With respect to grants described in paragraph (1) using funds made available under such paragraph: 

(A) Section 338I(b) of the Public Health Service Act 

(42 U.S.C. 254q–1(b)) shall not apply. 

(B) Notwithstanding section 338I(d)(2) of the Public 

Health Service Act (42 U.S.C. 254q–1(d)(2)), not more than 

10 percent of an award to a State from such amounts, 

may be used by the State for costs of administering the 

State loan repayment program. 

SEC. 2603. FUNDING FOR NURSE CORPS. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $200,000,000, to remain 

available until expended, for carrying out section 846 of the Public 

Health Service Act (42 U.S.C. 297n). 

SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE 

GRADUATE MEDICAL EDUCATION. 

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

and notwithstanding the capped amount referenced in sections 

340H(b)(2) and 340H(d)(2) of the Public Health Service Act (42 

U.S.C. 256h(b)(2) and (d)(2)), there is appropriated to the Secretary 

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

appropriated, $330,000,000, to remain available until September 

30, 2023, for the program of payments to teaching health centers 

that operate graduate medical education under section 340H of 

the Public Health Service Act (42 U.S.C. 256h) and for teaching 

health center development grants authorized under section 749A 

of the Public Health Service Act (42 U.S.C. 293l–1). 

(b) USE OF FUNDS.—Amounts made available pursuant to subsection (a) shall be used for the following activities: 

(1) For making payments to establish new approved graduate medical residency training programs pursuant to section 

340H(a)(1)(C) of the Public Health Service Act (42 U.S.C. 

256h(a)(1)(C)). 

(2) To provide an increase to the per resident amount 

described in section 340H(a)(2) of the Public Health Service 

Act (42 U.S.C. 256h(a)(2)) of $10,000. 
H. R. 1319—42 

(3) For making payments under section 340H(a)(1)(A) of 

the Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to 

qualified teaching health centers for maintenance of filled positions at existing approved graduate medical residency training 

programs. 

(4) For making payments under section 340H(a)(1)(B) of 

the Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for 

the expansion of existing approved graduate medical residency 

training programs. 

(5) For making awards under section 749A of the Public 

Health Service Act (42 U.S.C. 293l–1) to teaching health centers 

for the purpose of establishing new accredited or expanded 

primary care residency programs. 

(6) To cover administrative costs and activities necessary 

for qualified teaching health centers receiving payments under 

section 340H of the Public Health Service Act (42 U.S.C. 256h) 

to carry out activities under such section. 

SEC. 2605. FUNDING FOR FAMILY PLANNING. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $50,000,000, to remain 

available until expended, for necessary expenses for making grants 

and contracts under section 1001 of the Public Health Service 

Act (42 U.S.C. 300). 

Subtitle H—Mental Health and Substance 

Use Disorder 

SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL 

HEALTH SERVICES. 

In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services (in this 

subtitle referred to as the ‘‘Secretary’’) for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$1,500,000,000, to remain available until expended, for carrying 

out subpart I of part B of title XIX of the Public Health Service 

Act (42 U.S.C. 300x et seq.), subpart III of part B of title XIX 

of such Act (42 U.S.C. 300x–51 et seq.), and section 505(c) of 

such Act (42 U.S.C. 290aa–4(c)) with respect to mental health. 

Notwithstanding section 1952 of the Public Health Service Act 

(42 U.S.C. 300x–62), any amount awarded to a State out of amounts 

appropriated by this section shall be expended by the State by 

September 30, 2025. 

SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND 

TREATMENT OF SUBSTANCE ABUSE. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $1,500,000,000, to 

remain available until expended, for carrying out subpart II of 

part B of title XIX of the Public Health Service Act (42 U.S.C. 

300x–21 et seq.), subpart III of part B of title XIX of such Act 

(42 U.S.C. 300x–51 et seq.), section 505(d) of such Act (42 U.S.C. 

290aa–4(d)) with respect to substance abuse, and section 515(d) 

of such Act (42 U.S.C. 290bb–21(d)). Notwithstanding section 1952 
H. R. 1319—43 

of the Public Health Service Act (42 U.S.C. 300x–62), any amount 

awarded to a State out of amounts appropriated by this section 

shall be expended by the State by September 30, 2025. 

SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER TRAINING FOR HEALTH CARE PROFESSIONALS, 

PARAPROFESSIONALS, AND PUBLIC SAFETY OFFICERS. 

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

there is appropriated to the Secretary for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$80,000,000, to remain available until expended, for the purpose 

described in subsection (b). 

(b) USE OF FUNDING.—The Secretary, acting through the 

Administrator of the Health Resources and Services Administration, 

shall, taking into consideration the needs of rural and medically 

underserved communities, use amounts appropriated by subsection 

(a) to award grants or contracts to health professions schools, academic health centers, State or local governments, Indian Tribes 

and Tribal organizations, or other appropriate public or private 

nonprofit entities (or consortia of entities, including entities promoting multidisciplinary approaches), to plan, develop, operate, or 

participate in health professions and nursing training activities 

for health care students, residents, professionals, paraprofessionals, 

trainees, and public safety officers, and employers of such individuals, in evidence-informed strategies for reducing and addressing 

suicide, burnout, mental health conditions, and substance use disorders among health care professionals. 

SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN 

ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF 

MENTAL HEALTH AND SUBSTANCE USE DISORDER SERVICES BY HEALTH CARE PROFESSIONALS. 

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

there is appropriated to the Secretary for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$20,000,000, to remain available until expended, for the purpose 

described in subsection (b). 

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

of the Centers for Disease Control and Prevention and in consultation with the medical professional community, shall use amounts 

appropriated by subsection (a) to carry out a national evidencebased education and awareness campaign directed at health care 

professionals and first responders (such as emergency medical 

service providers), and employers of such professionals and first 

responders. Such awareness campaign shall— 

(1) encourage primary prevention of mental health conditions and substance use disorders and secondary and tertiary 

prevention by encouraging health care professionals to seek 

support and treatment for their own mental health and substance use concerns; and 

(2) help such professionals to identify risk factors in themselves and others and respond to such risks. 

SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO 

PROMOTE MENTAL HEALTH AMONG THEIR HEALTH 

PROFESSIONAL WORKFORCE. 

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

there is appropriated to the Secretary for fiscal year 2021, out 
H. R. 1319—44 

of any money in the Treasury not otherwise appropriated, 

$40,000,000, to remain available until expended, for the purpose 

described in subsection (b). 

(b) USE OF FUNDS.—The Secretary, acting through the Administrator of the Health Resources and Services Administration, shall, 

taking into consideration the needs of rural and medically underserved communities, use amounts appropriated by subsection (a) 

to award grants or contracts to entities providing health care, 

including health care providers associations and Federally qualified 

health centers, to establish, enhance, or expand evidence-informed 

programs or protocols to promote mental health among their providers, other personnel, and members. 

SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 

SUBSTANCE USE DISORDER SERVICES. 

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

there is appropriated to the Secretary for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$30,000,000, to remain available until expended, to carry out the 

purpose described in subsection (b). 

(b) USE OF FUNDS.— (1) IN GENERAL.—The Secretary, acting through the Assistant Secretary for Mental Health and Substance Use and in 

consultation with the Director of the Centers for Disease Control and Prevention, shall award grants to support States; 

local, Tribal, and territorial governments; Tribal organizations; 

nonprofit community-based organizations; and primary and 

behavioral health organizations to support community-based 

overdose prevention programs, syringe services programs, and 

other harm reduction services. 

(2) USE OF GRANT FUNDS.—Grant funds awarded under 

this section to eligible entities shall be used for preventing 

and controlling the spread of infectious diseases and the consequences of such diseases for individuals with substance use 

disorder, distributing opioid overdose reversal medication to 

individuals at risk of overdose, connecting individuals at risk 

for, or with, a substance use disorder to overdose education, 

counseling, and health education, and encouraging such individuals to take steps to reduce the negative personal and public 

health impacts of substance use or misuse. 

SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 

BEHAVIORAL HEALTH NEEDS. 

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

there is appropriated to the Secretary for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$50,000,000, to remain available until expended, to carry out the 

purpose described in subsection (b). 

(b) USE OF FUNDS.— 

(1) IN GENERAL.—The Secretary, acting through the Assistant Secretary for Mental Health and Substance Use, shall 

award grants to State, local, Tribal, and territorial governments, Tribal organizations, nonprofit community-based entities, and primary care and behavioral health organizations 

to address increased community behavioral health needs worsened by the COVID–19 public health emergency. 

(2) USE OF GRANT FUNDS.—Grant funds awarded under 

this section to eligible entities shall be used for promoting 
H. R. 1319—45 

care coordination among local entities; training the mental 

and behavioral health workforce, relevant stakeholders, and 

community members; expanding evidence-based integrated 

models of care; addressing surge capacity for mental and behavioral health needs; providing mental and behavioral health 

services to individuals with mental health needs (including 

co-occurring substance use disorders) as delivered by behavioral 

and mental health professionals utilizing telehealth services; 

and supporting, enhancing, or expanding mental and behavioral 

health preventive and crisis intervention services. 

SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS 

NETWORK. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $10,000,000, to remain 

available until expended, for carrying out section 582 of the Public 

Health Service Act (42 U.S.C. 290hh–1) with respect to addressing 

the problem of high-risk or medically underserved persons who 

experience violence-related stress. 

SEC. 2709. FUNDING FOR PROJECT AWARE. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $30,000,000, to remain 

available until expended, for carrying out section 520A of the Public 

Health Service Act (42 U.S.C. 290bb–32) with respect to advancing 

wellness and resiliency in education. 

SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $20,000,000, to remain 

available until expended, for carrying out sections 520E and 520E– 

2 of the Public Health Service Act (42 U.S.C. 290bb–36, 290bb– 

36b). 

SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND TRAINING. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $100,000,000, to remain 

available until expended, for carrying out section 756 of the Public 

Health Service Act (42 U.S.C. 294e–1). 

SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS. 

In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $80,000,000, to remain 

available until expended, for carrying out section 330M of the 

Public Health Service Act (42 U.S.C. 254c–19). 

SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINICS. 

In addition to amounts otherwise available, there is appropriated to the Secretary, acting through the Assistant Secretary 

for Mental Health and Substance Use, for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$420,000,000, to remain available until expended, for grants to 
H. R. 1319—46 

communities and community organizations that meet the criteria 

for Certified Community Behavioral Health Clinics pursuant to 

section 223(a) of the Protecting Access to Medicare Act of 2014 

(42 U.S.C. 1396a note). 

Subtitle I—Exchange Grant Program 

SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION. 

(a) IN GENERAL.—Out of funds appropriated under subsection 

(b), the Secretary of Health and Human Services (in this subtitle 

referred to as the ‘‘Secretary’’) shall award grants to each American 

Health Benefits Exchange established under section 1311(b) of the 

Patient Protection and Affordable Care Act (42 U.S.C. 18031(b)) 

(other than an Exchange established by the Secretary under section 

1321(c) of such Act (42 U.S.C. 18041(c))) that submits to the Secretary an application at such time and in such manner, and containing such information, as specified by the Secretary, for purposes 

of enabling such Exchange to modernize or update any system, 

program, or technology utilized by such Exchange to ensure such 

Exchange is compliant with all applicable requirements. 

(b) FUNDING.—In addition to amounts otherwise available, there 

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

Treasury not otherwise appropriated, $20,000,000, to remain available until September 30, 2022, for carrying out this section. 

Subtitle J—Continued Assistance to Rail 

Workers 

SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD 

UNEMPLOYMENT INSURANCE ACT. 

(a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended— 

(1) in the first sentence— 

(A) by striking ‘‘March 14, 2021’’ and inserting ‘‘September 6, 2021’’; 

(B) by striking ‘‘or July 1, 2020’’ and inserting ‘‘July 

1, 2020, or July 1, 2021’’; and 

(2) in the fourth sentence, by striking ‘‘March 14, 2021’’ 

and inserting ‘‘September 6, 2021’’. 

(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds 

appropriated under subparagraph (B) of section 2(a)(5) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)) shall be 

available to cover the cost of recovery benefits provided under 

such section 2(a)(5) by reason of the amendments made by subsection (a) as well as to cover the cost of such benefits provided 

under such section 2(a)(5) as in effect on the day before the date 

of enactment of this Act. 

SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. 

(a) IN GENERAL.—Section 2(c)(2)(D) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended— 

(1) in clause (i)— 
H. R. 1319—47 

(A) in subclause (I), by striking ‘‘185 days’’ and 

inserting ‘‘330 days’’; 

(B) in subclause (II), 

(i) by striking ‘‘19 consecutive 14-day periods’’ and 

inserting ‘‘33 consecutive 14-day periods’’; and 

(ii) by striking ‘‘6 consecutive 14-day periods’’ and 

inserting ‘‘20 consecutive 14-day periods’’; 

(2) in clause (ii)— 

(A) by striking ‘‘120 days of unemployment’’ and 

inserting ‘‘265 days of unemployment’’; 

(B) by striking ‘‘12 consecutive 14-day periods’’ and 

inserting ‘‘27 consecutive 14-day periods’’; and 

(C) by striking ‘‘6 consecutive 14-day periods’’ and 

inserting ‘‘20 consecutive 14-day periods’’; 

(3) in clause (iii)— 

(A) by striking ‘‘June 30, 2021’’ and inserting ‘‘June 

30, 2022’’; and 

(B) by striking ‘‘the provisions of clauses (i) and (ii) 

shall not apply to any employee whose extended benefit 

period under subparagraph (B) begins after March 14, 

2021, and shall not apply to any employee with respect 

to any registration period beginning after April 5, 2021.’’ 

and inserting ‘‘the provisions of clauses (i) and (ii) shall 

not apply to any employee with respect to any registration 

period beginning after September 6, 2021.’’; and 

(4) in clause (v), by adding at the end the following: ‘‘In 

addition to the amount appropriated by the preceding two 

sentences, out of any funds in the Treasury not otherwise 

appropriated, there are appropriated $2,000,000 to cover the 

cost of additional extended unemployment benefits provided 

under this subparagraph, to remain available until expended.’’. 

(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds 

appropriated under the first, second, or third sentence of clause 

(v) of section 2(c)(2)(D) of the Railroad Unemployment Insurance 

Act shall be available to cover the cost of additional extended 

unemployment benefits provided under such section 2(c)(2)(D) by 

reason of the amendments made by subsection (a) as well as to 

cover the cost of such benefits provided under such section 2(c)(2)(D) 

as in effect on the day before the date of enactment of this Act. 

SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD 

FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT 

INSURANCE ACT. 

(a) IN GENERAL.—Section 2112(a) of the CARES Act (15 U.S.C. 

9030(a)) is amended by striking ‘‘March 14, 2021’’ and inserting 

‘‘September 6, 2021’’. 

(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds 

appropriated under section 2112(c) of the CARES Act (15 U.S.C. 

9030(c)) shall be available to cover the cost of additional benefits 

payable due to section 2112(a) of such Act by reason of the amendments made by subsection (a) as well as to cover the cost of 

such benefits payable due to such section 2112(a) as in effect on 

the day before the date of enactment of this Act. 
H. R. 1319—48 

SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE 

INSPECTOR GENERAL FUNDING. 

In addition to amounts otherwise made available, there are 

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

not otherwise appropriated— 

(1) $27,975,000, to remain available until expended, for 

the Railroad Retirement Board, to prevent, prepare for, and 

respond to coronavirus, of which— 

(A) $6,800,000 shall be for additional hiring and overtime bonuses as needed to administer the Railroad 

Unemployment Insurance Act; and 

(B) $21,175,000 shall be to supplement, not supplant, 

existing resources devoted to operations and improvements 

for the Information Technology Investment Initiatives of 

the Railroad Retirement Board; and 

(2) $500,000, to remain available until expended, for the 

Railroad Retirement Board Office of Inspector General for audit, 

investigatory and review activities. 

Subtitle K—Ratepayer Protection 

SEC. 2911. FUNDING FOR LIHEAP. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any amounts in the Treasury 

not otherwise appropriated, $4,500,000,000, to remain available 

through September 30, 2022, for additional funding to provide payments under section 2602(b) of the Low-Income Home Energy 

Assistance Act of 1981 (42 U.S.C. 8621(b)), except that— 

(1) $2,250,000,000 of such amounts shall be allocated as 

though the total appropriation for such payments for fiscal 

year 2021 was less than $1,975,000,000; and 

(2) section 2607(b)(2)(B) of such Act (42 U.S.C. 

8626(b)(2)(B)) shall not apply to funds appropriated under this 

section for fiscal year 2021. 

SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM. 

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

there is appropriated to the Secretary of Health and Human Services (in this section referred to as the ‘‘Secretary’’) for fiscal year 

2021, out of any amounts in the Treasury not otherwise appropriated, $500,000,000, to remain available until expended, for grants 

to States and Indian Tribes to assist low-income households, 

particularly those with the lowest incomes, that pay a high proportion of household income for drinking water and wastewater services, by providing funds to owners or operators of public water 

systems or treatment works to reduce arrearages of and rates 

charged to such households for such services. 

(b) ALLOTMENT.—The Secretary shall— 

(1) allot amounts appropriated in this section to a State 

or Indian Tribe based on— 

(A) the percentage of households in the State, or under 

the jurisdiction of the Indian Tribe, with income equal 

or less than 150 percent of the Federal poverty line; and 

(B) the percentage of households in the State, or under 

the jurisdiction of the Indian Tribe, that spend more than 

30 percent of monthly income on housing; and 
H. R. 1319—49 

(2) reserve up to 3 percent of the amount appropriated 

in this section for Indian Tribes and tribal organizations. 

(c) DEFINITION.—In this section, the term ‘‘State’’ means each 

of the 50 States of the United States, the District of Columbia, 

the Commonwealth of Puerto Rico, American Samoa, Guam, the 

United States Virgin Islands, and the Commonwealth of the 

Northern Mariana Islands. 

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

SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $1,434,000,000, to 

remain available until expended, to carry out the Older Americans 

Act of 1965. 

(b) ALLOCATION OF AMOUNTS.—Amounts made available by subsection (a) shall be available as follows: 

(1) $750,000,000 shall be available to carry out part C 

of title III of such Act. 

(2) $25,000,000 shall be available to carry out title VI 

of such Act, including part C of such title. 

(3) $460,000,000 shall be available to carry out part B 

of title III of such Act, including for— 

(A) supportive services of the types made available 

for fiscal year 2020; 

(B) efforts related to COVID–19 vaccination outreach, 

including education, communication, transportation, and 

other activities to facilitate vaccination of older individuals; 

and 

(C) prevention and mitigation activities related to 

COVID–19 focused on addressing extended social isolation 

among older individuals, including activities for investments in technological equipment and solutions or other 

strategies aimed at alleviating negative health effects of 

social isolation due to long-term stay-at-home recommendations for older individuals for the duration of the COVID– 

19 public health emergency. 

(4) $44,000,000 shall be available to carry out part D of 

title III of such Act. 

(5) $145,000,000 shall be available to carry out part E 

of title III of such Act. 

(6) $10,000,000 shall be available to carry out the longterm care ombudsman program under title VII of such Act. 

SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON 

GRANDFAMILIES AND KINSHIP FAMILIES. 

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

there is appropriated to the Secretary of Health and Human Services for fiscal year 2021, out of any money in the Treasury not 

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

September 30, 2025, for the Secretary, acting through the Administrator of the Administration for Community Living, to establish, 
H. R. 1319—50 

directly or through grants or contracts, a National Technical Assistance Center on Grandfamilies and Kinship Families (in this section 

referred to as the ‘‘Center’’) to provide training, technical assistance, 

and resources for government programs, nonprofit and other 

community-based organizations, and Indian Tribes, Tribal organizations, and urban Indian organizations, that serve grandfamilies 

and kinship families to support the health and well-being of members of grandfamilies and kinship families, including caregivers, 

children, and their parents. The Center shall focus primarily on 

serving grandfamilies and kinship families in which the primary 

caregiver is an adult age 55 or older, or the child has one or 

more disabilities. 

(b) ACTIVITIES OF THE CENTER.—The Center shall— 

(1) engage experts to stimulate the development of new 

and identify existing evidence-based, evidence-informed, and 

exemplary practices or programs related to health promotion 

(including mental health and substance use disorder treatment), education, nutrition, housing, financial needs, legal 

issues, disability self-determination, caregiver support, and 

other issues to help serve caregivers, children, and their parents 

in grandfamilies and kinship families; 

(2) encourage and support the implementation of the evidence-based, evidence-informed, and exemplary practices or 

programs identified under paragraph (1) to support 

grandfamilies and kinship families and to promote coordination 

of services for grandfamilies and kinship families across systems that support them; 

(3) facilitate learning across States, territories, Indian 

Tribes, Tribal organizations, and urban Indian organizations 

for providing technical assistance, resources, and training 

related to issues described in paragraph (1) to individuals and 

entities across systems that directly work with grandfamilies 

and kinship families; 

(4) help government programs, nonprofit and other community-based organizations, and Indian Tribes, Tribal organizations, and urban Indian organizations, serving grandfamilies 

and kinship families, to plan and coordinate responses to assist 

grandfamilies and kinship families during national, State, 

Tribal, territorial, and local emergencies and disasters; and 

(5) assist government programs, and nonprofit and other 

community-based organizations, in promoting equity and implementing culturally and linguistically appropriate approaches 

as the programs and organizations serve grandfamilies and 

kinship families. 

TITLE III—COMMITTEE ON BANKING, 

HOUSING, AND URBAN AFFAIRS 

Subtitle A—Defense Production Act of 1950 

SEC. 3101. COVID–19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT. 

(a) SUPPORTING ENHANCED USE OF THE DEFENSE PRODUCTION

ACT OF 1950.—In addition to funds otherwise available, there is 

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

not otherwise appropriated, $10,000,000,000, to remain available 
H. R. 1319—51 

until September 30, 2025, to carry out titles I, III, and VII of 

such Act in accordance with subsection (b). 

(b) MEDICAL SUPPLIES AND EQUIPMENT.— 

(1) TESTING, PPE, VACCINES, AND OTHER MATERIALS.— 

Except as provided in paragraph (2), amounts appropriated 

in subsection (a) shall be used for the purchase, production 

(including the construction, repair, and retrofitting of government-owned or private facilities as necessary), or distribution 

of medical supplies and equipment (including durable medical 

equipment) related to combating the COVID–19 pandemic, 

including— 

(A) in vitro diagnostic products for the detection of 

SARS–CoV–2 or the diagnosis of the virus that causes 

COVID–19, and the reagents and other materials necessary 

for producing, conducting, or administering such products, 

and the machinery, equipment, laboratory capacity, or 

other technology necessary to produce such products; 

(B) face masks and personal protective equipment, 

including face shields, nitrile gloves, N–95 filtering facepiece respirators, and any other masks or equipment 

(including durable medical equipment) needed to respond 

to the COVID–19 pandemic, and the materials, machinery, 

additional manufacturing lines or facilities, or other technology necessary to produce such equipment; and 

(C) drugs, devices, and biological products that are 

approved, cleared, licensed, or authorized for use in treating 

or preventing COVID–19 and symptoms related to COVID– 

19, and any materials, manufacturing machinery, additional manufacturing or fill-finish lines or facilities, technology, or equipment (including durable medical equipment) necessary to produce or use such drugs, biological 

products, or devices (including syringes, vials, or other 

supplies or equipment related to delivery, distribution, or 

administration). 

(2) RESPONDING TO PUBLIC HEALTH EMERGENCIES.—After 

September 30, 2022, amounts appropriated in subsection (a) 

may be used for any activity authorized by paragraph (1), 

or any other activity necessary to meet critical public health 

needs of the United States, with respect to any pathogen that 

the President has determined has the potential for creating 

a public health emergency. 

Subtitle B—Housing Provisions 

SEC. 3201. EMERGENCY RENTAL ASSISTANCE. 

(a) FUNDING.— 

(1) APPROPRIATION.—In addition to amounts otherwise 

available, there is appropriated to the Secretary of the Treasury 

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

otherwise appropriated, $21,550,000,000, to remain available 

until September 30, 2027, for making payments to eligible 

grantees under this section— 

(2) RESERVATION OF FUNDS.—Of the amount appropriated 

under paragraph (1), the Secretary shall reserve— 

(A) $305,000,000 for making payments under this section to the Commonwealth of Puerto Rico, the United States 
H. R. 1319—52 

Virgin Islands, Guam, the Commonwealth of the Northern 

Mariana Islands, and American Samoa; 

(B) $30,000,000 for costs of the Secretary for the 

administration of emergency rental assistance programs 

and technical assistance to recipients of any grants made 

by the Secretary to provide financial and other assistance 

to renters; 

(C) $3,000,000 for administrative expenses of the 

Inspector General relating to oversight of funds provided 

in this section; and 

(D) $2,500,000,000 for payments to high-need grantees 

as provided in this section. 

(b) ALLOCATION OF FUNDS TO ELIGIBLE GRANTEES.— 

(1) ALLOCATION FOR STATES AND UNITS OF LOCAL GOVERNMENT.— 

(A) IN GENERAL.—The amount appropriated under 

paragraph (1) of subsection (a) that remains after the 

application of paragraph (2) of such subsection shall be 

allocated to eligible grantees described in subparagraphs 

(A) and (B) of subsection (f)(1) in the same manner as 

the amount appropriated under section 501 of subtitle A 

of title V of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260) is allocated to States and 

units of local government under subsection (b)(1) of such 

section, except that section 501(b) of such subtitle A shall 

be applied— 

(i) without regard to clause (i) of paragraph (1)(A); 

(ii) by deeming the amount appropriated under 

paragraph (1) of subsection (a) of this Act that remains 

after the application of paragraph (2) of such subsection 

to be the amount deemed to apply for purposes of 

applying clause (ii) of section 501(b)(1)(A) of such subtitle A; 

(iii) by substituting ‘‘$152,000,000’’ for 

‘‘$200,000,000’’ each place such term appears; 

(iv) in subclause (I) of such section 501(b)(1)(A)(v), 

by substituting ‘‘under section 3201 of the American 

Rescue Plan Act of 2021’’ for ‘‘under section 501 of 

subtitle A of title V of division N of the Consolidated 

Appropriations Act, 2021’’; and 

(v) in subclause (II) of such section 501(b)(1)(A)(v), 

by substituting ‘‘local government elects to receive 

funds from the Secretary under section 3201 of the 

American Rescue Plan Act of 2021 and will use the 

funds in a manner consistent with such section’’ for 

‘‘local government elects to receive funds from the Secretary under section 501 of subtitle A of title V of 

division N of the Consolidated Appropriations Act, 2021 

and will use the funds in a manner consistent with 

such section’’. 

(B) PRO RATA ADJUSTMENT.—The Secretary shall make 

pro rata adjustments in the amounts of the allocations 

determined under subparagraph (A) of this paragraph for 

entities described in such subparagraph as necessary to 

ensure that the total amount of allocations made pursuant 

to such subparagraph does not exceed the remainder appropriated amount described in such subparagraph. 
H. R. 1319—53 

(2) ALLOCATIONS FOR TERRITORIES.—The amount reserved 

under subsection (a)(2)(A) shall be allocated to eligible grantees 

described in subsection (f)(1)(C) in the same manner as the 

amount appropriated under section 501(a)(2)(A) of subtitle A 

of title V of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260) is allocated under section 

501(b)(3) of such subtitle A to eligible grantees described under 

subparagraph (C) of such section 501(b)(3), except that section 

501(b)(3) of such subtitle A shall be applied— 

(A) in subparagraph (A), by inserting ‘‘of section 3201 

of the American Rescue Plan Act of 2021’’ after ‘‘the amount 

reserved under subsection (a)(2)(A)’’; and 

(B) in clause (i) of subparagraph (B), by substituting 

‘‘the amount equal to 0.3 percent of the amount appropriated under subsection (a)(1)’’ with ‘‘the amount equal 

to 0.3 percent of the amount appropriated under subsection 

(a)(1) of section 3201 of the American Rescue Plan Act 

of 2021’’. 

(3) HIGH-NEED GRANTEES.—The Secretary shall allocate 

funds reserved under subsection (a)(2)(D) to eligible grantees 

with a high need for assistance under this section, with the 

number of very low-income renter households paying more than 

50 percent of income on rent or living in substandard or overcrowded conditions, rental market costs, and change in employment since February 2020 used as the factors for allocating 

funds. 

(c) PAYMENT SCHEDULE.— 

(1) IN GENERAL.—The Secretary shall pay all eligible 

grantees not less than 40 percent of each such eligible grantee’s 

total allocation provided under subsection (b) within 60 days 

of enactment of this Act. 

(2) SUBSEQUENT PAYMENTS.—The Secretary shall pay to 

eligible grantees additional amounts in tranches up to the 

full amount of each such eligible grantee’s total allocation in 

accordance with a procedure established by the Secretary, provided that any such procedure established by the Secretary 

shall require that an eligible grantee must have obligated not 

less than 75 percent of the funds already disbursed by the 

Secretary pursuant to this section prior to disbursement of 

additional amounts. 

(d) USE OF FUNDS.— 

(1) IN GENERAL.—An eligible grantee shall only use the 

funds provided from payments made under this section as 

follows: 

(A) FINANCIAL ASSISTANCE.— (i) IN GENERAL.—Subject to clause (ii) of this 

subparagraph, funds received by an eligible grantee 

from payments made under this section shall be used 

to provide financial assistance to eligible households, 

not to exceed 18 months, including the payment of— 

(I) rent; 

(II) rental arrears; 

(III) utilities and home energy costs; 

(IV) utilities and home energy costs arrears; 

and 

(V) other expenses related to housing, as 

defined by the Secretary. 
H. R. 1319—54 

(ii) LIMITATION.—The aggregate amount of financial assistance an eligible household may receive under 

this section, when combined with financial assistance 

provided under section 501 of subtitle A of title V 

of division N of the Consolidated Appropriations Act, 

2021 (Public Law 116–260), shall not exceed 18 

months. 

(B) HOUSING STABILITY SERVICES.—Not more than 10 

percent of funds received by an eligible grantee from payments made under this section may be used to provide 

case management and other services intended to help keep 

households stably housed. 

(C) ADMINISTRATIVE COSTS.—Not more than 15 percent 

of the total amount paid to an eligible grantee under this 

section may be used for administrative costs attributable 

to providing financial assistance, housing stability services, 

and other affordable rental housing and eviction prevention 

activities, including for data collection and reporting 

requirements related to such funds. 

(D) OTHER AFFORDABLE RENTAL HOUSING AND EVICTION

PREVENTION ACTIVITIES.—An eligible grantee may use any 

funds from payments made under this section that are 

unobligated on October 1, 2022, for purposes in addition 

to those specified in this paragraph, provided that— 

(i) such other purposes are affordable rental 

housing and eviction prevention purposes, as defined 

by the Secretary, serving very low-income families (as 

such term is defined in section 3(b) of the United 

States Housing Act of 1937 (42 U.S.C. 1437a(b))); and 

(ii) prior to obligating any funds for such purposes, 

the eligible grantee has obligated not less than 75 

percent of the total funds allocated to such eligible 

grantee in accordance with this section. 

(2) DISTRIBUTION OF ASSISTANCE.—Amounts appropriated 

under subsection (a)(1) of this section shall be subject to the 

same terms and conditions that apply under paragraph (4) 

of section 501(c) of subtitle A of title V of division N of the 

Consolidated Appropriations Act, 2021 (Public Law 116–260) 

to amounts appropriated under subsection (a)(1) of such section 

501. 

(e) REALLOCATION OF FUNDS.— 

(1) IN GENERAL.—Beginning March 31, 2022, the Secretary 

shall reallocate funds allocated to eligible grantees in accordance with subsection (b) but not yet paid in accordance with 

subsection (c)(2) according to a procedure established by the 

Secretary. 

(2) ELIGIBILITY FOR REALLOCATED FUNDS.—The Secretary 

shall require an eligible grantee to have obligated 50 percent 

of the total amount of funds allocated to such eligible grantee 

under subsection (b) to be eligible to receive funds reallocated 

under paragraph (1) of this subsection. 

(3) PAYMENT OF REALLOCATED FUNDS BY THE SECRETARY.— The Secretary shall pay to each eligible grantee eligible for 

a payment of reallocated funds described in paragraph (2) of 

this subsection the amount allocated to such eligible grantee 

in accordance with the procedure established by the Secretary 

in accordance with paragraph (1) of this subsection. 
H. R. 1319—55 

(4) USE OF REALLOCATED FUNDS.—Eligible grantees may 

use any funds received in accordance with this subsection only 

for purposes specified in paragraph (1) of subsection (d). 

(f) DEFINITIONS.—In this section: 

(1) ELIGIBLE GRANTEE.—The term ‘‘eligible grantee’’ means 

any of the following: 

(A) The 50 States of the United States and the District 

of Columbia. 

(B) A unit of local government (as defined in paragraph 

(5)). 

(C) The Commonwealth of Puerto Rico, the United 

States Virgin Islands, Guam, the Commonwealth of the 

Northern Mariana Islands, and American Samoa. 

(2) ELIGIBLE HOUSEHOLD.—The term ‘‘eligible household’’ 

means a household of 1 or more individuals who are obligated 

to pay rent on a residential dwelling and with respect to which 

the eligible grantee involved determines that— 

(A) 1 or more individuals within the household has— 

(i) qualified for unemployment benefits; or 

(ii) experienced a reduction in household income, 

incurred significant costs, or experienced other financial hardship during or due, directly or indirectly, to 

the coronavirus pandemic; 

(B) 1 or more individuals within the household can 

demonstrate a risk of experiencing homelessness or housing 

instability; and 

(C) the household is a low-income family (as such term 

is defined in section 3(b) of the United States Housing 

Act of 1937 (42 U.S.C. 1437a(b)). 

(3) INSPECTOR GENERAL.—The term ‘‘Inspector General’’ 

means the Inspector General of the Department of the 

Treasury. 

(4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary 

of the Treasury. 

(5) UNIT OF LOCAL GOVERNMENT.—The term ‘‘unit of local 

government’’ has the meaning given such term in section 501 

of subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Public Law 116–260). 

(g) AVAILABILITY.—Funds provided to an eligible grantee under 

a payment made under this section shall remain available through 

September 30, 2025. 

(h) EXTENSION OF AVAILABILITY UNDER PROGRAM FOR EXISTING

FUNDING.—Paragraph (1) of section 501(e) of subtitle A of title 

V of division N of the Consolidated Appropriations Act, 2021 (Public 

Law 116–260) is amended by striking ‘‘December 31, 2021’’ and 

inserting ‘‘September 30, 2022’’. 

SEC. 3202. EMERGENCY HOUSING VOUCHERS. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban 

Development (in this section referred to as the ‘‘Secretary’’) for 

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

appropriated, $5,000,000,000, to remain available until September 

30, 2030, for— 

(1) incremental emergency vouchers under subsection (b); 

(2) renewals of the vouchers under subsection (b); 
H. R. 1319—56 

(3) fees for the costs of administering vouchers under subsection (b) and other eligible expenses defined by notice to 

prevent, prepare, and respond to coronavirus to facilitate the 

leasing of the emergency vouchers, such as security deposit 

assistance and other costs related to retention and support 

of participating owners; and 

(4) adjustments in the calendar year 2021 section 8 renewal 

funding allocation, including mainstream vouchers, for public 

housing agencies that experience a significant increase in 

voucher per-unit costs due to extraordinary circumstances or 

that, despite taking reasonable cost savings measures, would 

otherwise be required to terminate rental assistance for families 

as a result of insufficient funding. 

(b) EMERGENCY VOUCHERS.— 

(1) IN GENERAL.—The Secretary shall provide emergency 

rental assistance vouchers under subsection (a), which shall 

be tenant-based rental assistance under section 8(o) of the 

United States Housing Act of 1937 (42 U.S.C. 1437f(o)). 

(2) QUALIFYING INDIVIDUALS OR FAMILIES DEFINED.—For 

the purposes of this section, qualifying individuals or families 

are those who are— 

(A) homeless (as such term is defined in section 103(a) 

of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 

11302(a)); 

(B) at risk of homelessness (as such term is defined 

in section 401(1) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1))); 

(C) fleeing, or attempting to flee, domestic violence, 

dating violence, sexual assault, stalking, or human trafficking, as defined by the Secretary; or 

(D) recently homeless, as determined by the Secretary, 

and for whom providing rental assistance will prevent the 

family’s homelessness or having high risk of housing instability. 

(3) ALLOCATION.—The Secretary shall notify public housing 

agencies of the number of emergency vouchers provided under 

this section to be allocated to the agency not later than 60 

days after the date of the enactment of this Act, in accordance 

with a formula that includes public housing agency capacity 

and ensures geographic diversity, including with respect to 

rural areas, among public housing agencies administering the 

Housing Choice Voucher program. 

(4) TERMS AND CONDITIONS.— 

(A) ELECTION TO ADMINISTER.—The Secretary shall 

establish a procedure for public housing agencies to accept 

or decline the emergency vouchers allocated to the agency 

in accordance with the formula under subparagraph (3). 

(B) FAILURE TO USE VOUCHERS PROMPTLY.—If a public 

housing agency fails to lease its authorized vouchers under 

subsection (b) on behalf of eligible families within a reasonable period of time, the Secretary may revoke and redistribute any unleased vouchers and associated funds, 

including administrative fees and costs referred to in subsection (a)(3), to other public housing agencies according 

to the formula under paragraph (3). 

(5) WAIVERS AND ALTERNATIVE REQUIREMENTS.—The Secretary may waive or specify alternative requirements for any 
H. R. 1319—57 

provision of the United States Housing Act of 1937 (42 U.S.C. 

1437 et seq.) or regulation applicable to such statute other 

than requirements related to fair housing, nondiscrimination, 

labor standards, and the environment, upon a finding that 

the waiver or alternative requirement is necessary to expedite 

or facilitate the use of amounts made available in this section. 

(6) TERMINATION OF VOUCHERS UPON TURNOVER.—After 

September 30, 2023, a public housing agency may not reissue 

any vouchers made available under this section when assistance 

for the family assisted ends. 

(c) TECHNICAL ASSISTANCE AND OTHER COSTS.—The Secretary may use not more $20,000,000 of the amounts made available 

under this section for the costs to the Secretary of administering 

and overseeing the implementation of this section and the Housing 

Choice Voucher program generally, including information technology, financial reporting, and other costs. Of the amounts set 

aside under this subsection, the Secretary may use not more than 

$10,000,000, without competition, to make new awards or increase 

prior awards to existing technical assistance providers to provide 

an immediate increase in capacity building and technical assistance 

to public housing agencies. 

(d) IMPLEMENTATION.—The Secretary may implement the provisions of this section by notice. 

SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING. 

In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$100,000,000, to remain available until September 30, 2022, to 

provide grants under section 521(a)(2) of the Housing Act of 1949 

or agreements entered into in lieu of debt forgiveness or payments 

for eligible households as authorized by section 502(c)(5)(D) of the 

Housing Act of 1949, for temporary adjustment of income losses 

for residents of housing financed or assisted under section 514, 

515, or 516 of the Housing Act of 1949 who have experienced 

income loss but are not currently receiving Federal rental assistance. 

SEC. 3204. HOUSING COUNSELING. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Neighborhood Reinvestment Corporation (in this section referred to as the ‘‘Corporation’’) for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $100,000,000, to remain available until September 30, 2025, 

for grants to housing counseling intermediaries approved by the 

Department of Housing and Urban Development, State housing 

finance agencies, and NeighborWorks organizations for providing 

housing counseling services, as authorized under the Neighborhood 

Reinvestment Corporation Act (42 U.S.C. 8101–8107) and consistent 

with the discretion set forth in section 606(a)(5) of such Act (42 

U.S.C. 8105(a)(5)) to design and administer grant programs. Of 

the grant funds made available under this subsection, not less 

than 40 percent shall be provided to counseling organizations that— 

(1) target housing counseling services to minority and lowincome populations facing housing instability; or 

(2) provide housing counseling services in neighborhoods 

having high concentrations of minority and low-income populations. 
H. R. 1319—58 

(b) LIMITATION.—The aggregate amount provided to 

NeighborWorks organizations under this section shall not exceed 

15 percent of the total of grant funds made available by subsection 

(a). 

(c) ADMINISTRATION AND OVERSIGHT.—The Corporation may 

retain a portion of the amounts provided under this section, in 

a proportion consistent with its standard rate for program administration in order to cover its expenses related to program administration and oversight. 

(d) HOUSING COUNSELING SERVICES DEFINED.— For the purposes of this section, the term ‘‘housing counseling services’’ 

means— 

(1) housing counseling provided directly to households 

facing housing instability, such as eviction, default, foreclosure, 

loss of income, or homelessness; 

(2) education, outreach, training, technology upgrades, and 

other program related support; and 

(3) operational oversight funding for grantees and subgrantees that receive funds under this section. 

SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES 

PROGRAM. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban 

Development (in this section referred to as the ‘‘Secretary’’) for 

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

appropriated, $5,000,000,000, to remain available until September 

30, 2025, except that amounts authorized under subsection (d)(3) 

shall remain available until September 30, 2029, for assistance 

under title II of the Cranston-Gonzalez National Affordable Housing 

Act (42 U.S.C. 12721 et seq.) for the following activities to primarily 

benefit qualifying individuals or families: 

(1) Tenant-based rental assistance. 

(2) The development and support of affordable housing 

pursuant to section 212(a) of the Cranston-Gonzalez National 

Affordable Housing Act (42 U.S.C. 12742(a)) (‘‘the Act’’ herein). 

(3) Supportive services to qualifying individuals or families 

not already receiving such supportive services, including— 

(A) activities listed in section 401(29) of the McKinneyVento Homeless Assistance Act (42 U.S.C. 11360(29)); 

(B) housing counseling; and 

(C) homeless prevention services. 

(4) The acquisition and development of non-congregate 

shelter units, all or a portion of which may— 

(A) be converted to permanent affordable housing; 

(B) be used as emergency shelter under subtitle B 

of title IV of the McKinney-Vento Homeless Assistance 

Act (42 U.S.C. 11371–11378); 

(C) be converted to permanent housing under subtitle 

C of title IV of the McKinney-Vento Homeless Assistance 

Act (42 U.S.C. 11381–11389); or 

(D) remain as non-congregate shelter units. 

(b) QUALIFYING INDIVIDUALS OR FAMILIES DEFINED.—For the 

purposes of this section, qualifying individuals or families are those 

who are— 

(1) homeless, as defined in section 103(a) of the McKinneyVento Homeless Assistance Act (42 U.S.C. 11302(a)); 
H. R. 1319—59 

(2) at-risk of homelessness, as defined in section 401(1) 

of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 

11360(1)); 

(3) fleeing, or attempting to flee, domestic violence, dating 

violence, sexual assault, stalking, or human trafficking, as 

defined by the Secretary; 

(4) in other populations where providing supportive services 

or assistance under section 212(a) of the Act (42 U.S.C. 

12742(a)) would prevent the family’s homelessness or would 

serve those with the greatest risk of housing instability; or 

(5) veterans and families that include a veteran family 

member that meet one of the preceding criteria. 

(c) TERMS AND CONDITIONS.— 

(1) FUNDING RESTRICTIONS.—The cost limits in section 

212(e) (42 U.S.C. 12742(e)), the commitment requirements in 

section 218(g) (42 U.S.C. 12748(g)), the matching requirements 

in section 220 (42 U.S.C. 12750), and the set-aside for housing 

developed, sponsored, or owned by community housing development organizations required in section 231 of the Act (42 U.S.C. 

12771) shall not apply for amounts made available in this 

section. 

(2) ADMINISTRATIVE COSTS.— Notwithstanding sections 

212(c) and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), 

of the funds made available in this section for carrying out 

activities authorized in this section, a grantee may use up 

to fifteen percent of its allocation for administrative and planning costs. 

(3) OPERATING EXPENSES.—Notwithstanding sections 212(a) 

and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee 

may use up to an additional five percent of its allocation for 

the payment of operating expenses of community housing 

development organizations and nonprofit organizations carrying 

out activities authorized under this section, but only if— 

(A) such funds are used to develop the capacity of 

the community housing development organization or nonprofit organization in the jurisdiction or insular area to 

carry out activities authorized under this section; and 

(B) the community housing development organization 

or nonprofit organization complies with the limitation on 

assistance in section 234(b) of the Act (42 U.S.C. 12774(b)). 

(4) CONTRACTING.—A grantee, when contracting with 

service providers engaged directly in the provision of services 

under paragraph (a)(3), shall, to the extent practicable, enter 

into contracts in amounts that cover the actual total program 

costs and administrative overhead to provide the services contracted. 

(d) ALLOCATION.— (1) FORMULA ASSISTANCE.—Except as provided in paragraphs (2) and (3), the Secretary shall allocate amounts made 

available under this section pursuant to section 217 of the 

Act (42 U.S.C. 12747) to grantees that received allocations 

pursuant to that same formula in fiscal year 2021, and shall 

make such allocations within 30 days of enactment of this 

Act. 

(2) TECHNICAL ASSISTANCE.—Up to $25,000,000 of the 

amounts made available under this section shall be used, without competition, to make new awards or increase prior awards 
H. R. 1319—60 

to existing technical assistance providers to provide an immediate increase in capacity building and technical assistance 

available to any grantees implementing activities or projects 

consistent with this section. 

(3) OTHER COSTS.—Up to $50,000,000 of the amounts made 

available under this section shall be used for the administrative 

costs to oversee and administer implementation of this section 

and the HOME program generally, including information technology, financial reporting, and other costs. 

(4) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The Secretary may waive or specify alternative requirements for any 

provision of the Cranston-Gonzalez National Affordable 

Housing Act (42 U.S.C. 12701 et seq.) and titles I and IV 

of the McKinney-Vento Homelessness Act (42 U.S.C. 11301 

et seq., 11360 et seq.) or regulation for the administration 

of the amounts made available under this section other than 

requirements related to fair housing, nondiscrimination, labor 

standards, and the environment, upon a finding that the waiver 

or alternative requirement is necessary to expedite or facilitate 

the use of amounts made available under this section. 

SEC. 3206. HOMEOWNER ASSISTANCE FUND. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of the Treasury for 

the Homeowner Assistance Fund established under subsection (c) 

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

appropriated, $9,961,000,000, to remain available until September 

30, 2025, for qualified expenses that meet the purposes specified 

under subsection (c) and expenses described in subsection (d)(1). 

(b) DEFINITIONS.—In this section: 

(1) CONFORMING LOAN LIMIT.—The term ‘‘conforming loan 

limit’’ means the applicable limitation governing the maximum 

original principal obligation of a mortgage secured by a singlefamily residence, a mortgage secured by a 2-family residence, 

a mortgage secured by a 3-family residence, or a mortgage 

secured by a 4-family residence, as determined and adjusted 

annually under section 302(b)(2) of the Federal National Mortgage Association Charter Act (12 U.S.C. 1717(b)(2)) and section 

305(a)(2) of the Federal Home Loan Mortgage Corporation Act 

(12 U.S.C. 1454(a)(2)). 

(2) DWELLING.—The term ‘‘dwelling’’ means any building, 

structure, or portion thereof which is occupied as, or designed 

or intended for occupancy as, a residence by one or more individuals. 

(3) ELIGIBLE ENTITY.—The term ‘‘eligible entity’’ means— 

(A) a State; or 

(B) any entity eligible for payment under subsection 

(f). 

(4) MORTGAGE.—The term ‘‘mortgage’’ means any credit 

transaction— 

(A) that is secured by a mortgage, deed of trust, or 

other consensual security interest on a principal residence 

of a borrower that is (i) a 1- to 4-unit dwelling, or (ii) 

residential real property that includes a 1- to 4-unit 

dwelling; and 
H. R. 1319—61 

(B) the unpaid principal balance of which was, at the 

time of origination, not more than the conforming loan 

limit. 

(5) FUND.—The term ‘‘Fund’’ means the Homeowner Assistance Fund established under subsection (c). 

(6) SECRETARY.—The term ‘‘Secretary’’ means the Secretary 

of the Treasury. 

(7) STATE.—The term ‘‘State’’ means any State of the 

United States, the District of Columbia, the Commonwealth 

of Puerto Rico, Guam, American Samoa, the United States 

Virgin Islands, and the Commonwealth of the Northern Mariana Islands. 

(c) ESTABLISHMENT OF FUND.— 

(1) ESTABLISHMENT; QUALIFIED EXPENSES.—There is established in the Department of the Treasury a Homeowner Assistance Fund to mitigate financial hardships associated with the 

coronavirus pandemic by providing such funds as are appropriated by subsection (a) to eligible entities for the purpose 

of preventing homeowner mortgage delinquencies, defaults, 

foreclosures, loss of utilities or home energy services, and 

displacements of homeowners experiencing financial hardship 

after January 21, 2020, through qualified expenses related 

to mortgages and housing, which include— 

(A) mortgage payment assistance; 

(B) financial assistance to allow a homeowner to 

reinstate a mortgage or to pay other housing related costs 

related to a period of forbearance, delinquency, or default; 

(C) principal reduction; 

(D) facilitating interest rate reductions; 

(E) payment assistance for— 

(i) utilities, including electric, gas, home energy, 

and water; 

(ii) internet service, including broadband internet 

access service, as defined in section 8.1(b) of title 47, 

Code of Federal Regulations (or any successor regulation); 

(iii) homeowner’s insurance, flood insurance, and 

mortgage insurance; and 

(iv) homeowner’s association, condominium 

association fees, or common charges; 

(F) reimbursement of funds expended by a State, local 

government, or designated entity under subsection (f) 

during the period beginning on January 21, 2020, and 

ending on the date that the first funds are disbursed by 

the eligible entity under the Homeowner Assistance Fund, 

for the purpose of providing housing or utility payment 

assistance to homeowners or otherwise providing funds 

to prevent foreclosure or post-foreclosure eviction of a homeowner or prevent mortgage delinquency or loss of housing 

or utilities as a response to the coronavirus disease 

(COVID) pandemic; and 

(G) any other assistance to promote housing stability 

for homeowners, including preventing mortgage delinquency, default, foreclosure, post-foreclosure eviction of a 

homeowner, or the loss of utility or home energy services, 

as determined by the Secretary. 
H. R. 1319—62 

(2) TARGETING.—Not less than 60 percent of amounts made 

to each eligible entity allocated amounts under subsection (d) 

or (f) shall be used for qualified expenses that assist homeowners having incomes equal to or less than 100 percent of 

the area median income for their household size or equal to 

or less than 100 percent of the median income for the United 

States, as determined by the Secretary of Housing and Urban 

Development, whichever is greater. The eligible entity shall 

prioritize remaining funds to socially disadvantaged individuals. 

(d) ALLOCATION OF FUNDS.— 

(1) ADMINISTRATION.—Of any amounts made available 

under this section, the Secretary shall reserve— 

(A) to the Department of the Treasury, an amount 

not to exceed $40,000,000 to administer and oversee the 

Fund, and to provide technical assistance to eligible entities 

for the creation and implementation of State and tribal 

programs to administer assistance from the Fund; and 

(B) to the Inspector General of the Department of 

the Treasury, an amount to not exceed $2,600,000 for oversight of the program under this section. 

(2) FOR STATES.—After the application of paragraphs (1), 

(4), and (5) of this subsection and subject to paragraph (3) 

of this subsection, the Secretary shall allocate the remaining 

funds available within the Homeowner Assistance Fund to each 

State of the United States, the District of Columbia, and the 

Commonwealth of Puerto Rico based on homeowner need, for 

such State relative to all States of the United States, the 

District of Columbia, and the Commonwealth of Puerto Rico, 

as of the date of the enactment of this Act, which is determined 

by reference to— 

(A) the average number of unemployed individuals 

measured over a period of time not fewer than 3 months 

and not more than 12 months; and 

(B) the total number of mortgagors with— 

(i) mortgage payments that are more than 30 days 

past due; or 

(ii) mortgages in foreclosure. 

(3) SMALL STATE MINIMUM.— 

(A) IN GENERAL.—Each State of the United States, 

the District of Columbia, and the Commonwealth of Puerto 

Rico shall receive no less than $50,000,000 for the purposes 

established in (c). 

(B) PRO RATA ADJUSTMENTS.—The Secretary shall 

adjust on a pro rata basis the amount of the payments 

for each State of the United States, the District of 

Columbia, and the Commonwealth of Puerto Rico determined under this subsection without regard to this 

subparagraph to the extent necessary to comply with the 

requirements of subparagraph (A). 

(4) TERRITORY SET-ASIDE.—Notwithstanding any other 

provision of this section, of the amounts appropriated under 

subsection (a), the Secretary shall reserve $30,000,000 to be 

disbursed to Guam, American Samoa, the United States Virgin 

Islands, and the Commonwealth of the Northern Mariana 

Islands based on each such territory’s share of the combined 

total population of all such territories, as determined by the 
H. R. 1319—63 

Secretary. For the purposes of this paragraph, population shall 

be determined based on the most recent year for which data 

are available from the United States Census Bureau. 

(5) TRIBAL SET-ASIDE.—The Secretary shall allocate funds 

to any eligible entity designated under subsection (f) pursuant 

to the requirements of that subsection. 

(e) DISTRIBUTION OF FUNDS TO STATES.— 

(1) IN GENERAL.—The Secretary shall make payments, 

beginning not later than 45 days after enactment of this Act, 

from amounts allocated under subsection (d) to eligible entities 

that have notified the Secretary that they request to receive 

payment from the Fund and that the eligible entity will use 

such payments in compliance with this section. 

(2) REALLOCATION.—If a State does not request allocated 

funds by the 45th day after the date of enactment of this 

Act, such State shall not be eligible for a payment from the 

Secretary pursuant to this section, and the Secretary shall, 

by the 180th day after the date of enactment of this Act, 

reallocate any funds that were not requested by such State 

among the States that have requested funds by the 45th day 

after the date of enactment of this Act. For any such reallocation of funds, the Secretary shall adhere to the requirements 

of subsection (d), except for paragraph (1), to the greatest 

extent possible, provided that the Secretary shall also take 

into consideration in determining such reallocation a State’s 

remaining need and a State’s record of using payments from 

the Fund to serve homeowners at disproportionate risk of mortgage default, foreclosure, or displacement, including homeowners having incomes equal to or less than 100 percent of 

the area median income for their household size or 100 percent 

of the median income for the United States, as determined 

by the Secretary of Housing and Urban Development, whichever 

is greater, and minority homeowners. 

(f) TRIBAL SET-ASIDE.— 

(1) SET-ASIDE.—Notwithstanding any other provision of this 

section, of the amounts appropriated under subsection (a), the 

Secretary shall use 5 percent to make payments to entities 

that are eligible for payments under clauses (i) and (ii) of 

section 501(b)(2)(A) of subtitle A of title V of division N of 

the Consolidated Appropriations Act, 2021 (Public Law 116– 

260) for the purposes described in subsection (c). 

(2) ALLOCATION AND PAYMENT.—The Secretary shall allocate the funds set aside under paragraph (1) using the allocation formulas described in clauses (i) and (ii) of section 

501(b)(2)(A) of subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Public Law 116–260), and shall 

make payments of such amounts beginning no later than 45 

days after enactment of this Act to entities eligible for payment 

under clauses (i) and (ii) of section 501(b)(2)(A) of subtitle 

A of title V of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260) that notify the Secretary that 

they request to receive payments allocated from the Fund by 

the Secretary for purposes described under subsection (c) and 

will use such payments in compliance with this section. 

(3) ADJUSTMENT.—Allocations provided under this subsection may be further adjusted as provided by section 
H. R. 1319—64 

501(b)(2)(B) of subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Public Law 116–260). 

SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN 

BORROWERS. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture (in this 

section referred to as the ‘‘Secretary’’) for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$39,000,000, to remain available until September 30, 2023, for 

direct loans made under sections 502 and 504 of the Housing 

Act of 1949 (42 U.S.C. 1472, 1474). 

(b) ADMINISTRATIVE EXPENSES.—The Secretary may use not 

more than 3 percent of the amounts appropriated under this section 

for administrative purposes. 

SEC. 3208. FAIR HOUSING ACTIVITIES. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban 

Development (in this section referred to as the ‘‘Secretary’’) for 

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

appropriated, $20,000,000, to remain available until September 30, 

2023, for the Fair Housing Initiatives Program under section 561 

of the Housing and Community Development Act of 1987 (42 U.S.C. 

3616a) to ensure fair housing organizations have additional 

resources to address fair housing inquiries, complaints, investigations, education and outreach activities, and costs of delivering 

or adapting services, during or relating to the coronavirus pandemic. 

(b) ADMINISTRATIVE EXPENSES.—The Secretary may use not 

more than 3 percent of the amounts appropriated under this section 

for administrative purposes. 

Subtitle C—Small Business (SSBCI) 

SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE. 

(a) STATE SMALL BUSINESS CREDIT INITIATIVE.— (1) IN GENERAL.—The State Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701 et seq.) is amended— 

(A) in section 3003— 

(i) in subsection (b)— 

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

‘‘(1) IN GENERAL.—Not later than 30 days after the date 

of enactment of subsection (d), the Secretary shall allocate 

Federal funds to participating States so that each State is 

eligible to receive an amount equal to what the State would 

receive under the 2021 allocation, as determined under paragraph (2).’’; 

(II) in paragraph (2)— 

(aa) by striking ‘‘2009’’ each place such 

term appears and inserting ‘‘2021’’; 

(bb) by striking ‘‘2008’’ each place such 

term appears and inserting ‘‘2020’’; 

(cc) in subparagraph (A), by striking ‘‘The 

Secretary’’ and inserting ‘‘With respect to 

States other than Tribal governments, the Secretary’’; 
H. R. 1319—65 

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

‘‘2007’’ and inserting ‘‘2019’’; and 

(ee) by adding at the end the following: 

‘‘(C) SEPARATE ALLOCATION FOR TRIBAL GOVERNMENTS.— 

‘‘(i) IN GENERAL.—With respect to States that are 

Tribal governments, the Secretary shall determine the 

2021 allocation by allocating $500,000,000 among the 

Tribal governments in the proportion the Secretary 

determines appropriate, including with consideration 

to available employment and economic data regarding 

each such Tribal government. 

‘‘(ii) NOTICE OF INTENT; TIMING OF ALLOCATION.— 

With respect to allocations to States that are Tribal 

governments, the Secretary may— 

‘‘(I) require Tribal governments that individually or jointly wish to participate in the Program 

to file a notice of intent with the Secretary not 

later than 30 days after the date of enactment 

of subsection (d); and 

‘‘(II) notwithstanding paragraph (1), allocate 

Federal funds to participating Tribal governments 

not later than 60 days after the date of enactment 

of subsection (d). 

‘‘(D) EMPLOYMENT DATA.—If the Secretary determines 

that employment data with respect to a State is unavailable 

from the Bureau of Labor Statistics of the Department 

of Labor, the Secretary shall consider such other economic 

and employment data that is otherwise available for purposes of determining the employment data of such State.’’; 

and 

(III) by striking paragraph (3); and 

(ii) in subsection (c)— 

(I) in paragraph (1)(A)(iii), by inserting before 

the period the following: ‘‘that have delivered loans 

or investments to eligible businesses’’; and 

(II) by amending paragraph (4) to read as 

follows: 

‘‘(4) TERMINATION OF AVAILABILITY OF AMOUNTS NOT TRANSFERRED.— 

‘‘(A) IN GENERAL.—Any portion of a participating 

State’s allocated amount that has not been transferred 

to the State under this section may be deemed by the 

Secretary to be no longer allocated to the State and no 

longer available to the State and shall be returned to 

the general fund of the Treasury or reallocated as described 

under subparagraph (B), if— 

‘‘(i) the second 1⁄3 of a State’s allocated amount 

has not been transferred to the State before the end 

of the end of the 3-year period beginning on the date 

that the Secretary approves the State for participation; 

or 

‘‘(ii) the last 1⁄3 of a State’s allocated amount has 

not been transferred to the State before the end of 

the end of the 6-year period beginning on the date 

that the Secretary approves the State for participation. 
H. R. 1319—66 

‘‘(B) REALLOCATION.—Any amount deemed by the Secretary to be no longer allocated to a State and no longer 

available to such State under subparagraph (A) may be 

reallocated by the Secretary to other participating States. 

In making such a reallocation, the Secretary shall not 

take into account the minimum allocation requirements 

under subsection (b)(2)(B) or the specific allocation for 

Tribal governments described under subsection (b)(2)(C).’’; 

(B) in section 3004(d), by striking ‘‘date of enactment 

of this Act’’ each place it appears and inserting ‘‘date of 

the enactment of section 3003(d)’’; 

(C) in section 3005(b), by striking ‘‘date of enactment 

of this Act’’ each place it appears and inserting ‘‘date of 

the enactment of section 3003(d)’’; 

(D) in section 3006(b)(4), by striking ‘‘date of enactment 

of this Act’’ and inserting ‘‘date of the enactment of section 

3003(d)’’; 

(E) in section 3007(b), by striking ‘‘March 31, 2011’’ 

and inserting ‘‘March 31, 2022’’; 

(F) in section 3009, by striking ‘‘date of enactment 

of this Act’’ each place it appears and inserting ‘‘date of 

the enactment of section 3003(d)’’; and 

(G) in section 3011(b), by striking ‘‘date of the enactment of this Act’’ each place it appears and inserting ‘‘date 

of the enactment of section 3003(d)’’. 

(2) APPROPRIATION.— 

(A) IN GENERAL.—In addition to amounts otherwise 

available, there is hereby appropriated to the Secretary 

of the Treasury for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, 

$10,000,000,000, to remain available until expended, to 

provide support to small businesses responding to and 

recovering from the economic effects of the COVID–19 pandemic, ensure business enterprises owned and controlled 

by socially and economically disadvantaged individuals 

have access to credit and investments, provide technical 

assistance to help small businesses applying for various 

support programs, and to pay reasonable costs of administering such Initiative. 

(B) RESCISSION.—With respect to amounts appropriated under subparagraph (A)— 

(i) the Secretary of the Treasury shall complete 

all disbursements and remaining obligations before 

September 30, 2030; and 

(ii) any amounts that remain unexpended (whether 

obligated or unobligated) on September 30, 2030, shall 

be rescinded and deposited into the general fund of 

the Treasury. 

(b) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY

DISADVANTAGED INDIVIDUALS.—Section 3003 of the State Small 

Business Credit Initiative Act of 2010 (12 U.S.C. 5702) is amended 

by adding at the end the following: 

‘‘(d) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS ENTER- PRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY

DISADVANTAGED INDIVIDUALS.—Of the amounts appropriated for 

fiscal year 2021 to carry out the Program, the Secretary shall— 
H. R. 1319—67 

‘‘(1) allocate $1,500,000,000 to States from funds allocated 

under this section and, by regulation or other guidance, prescribe Program requirements that the funds be expended for 

business enterprises owned and controlled by socially and 

economically disadvantaged individuals; and 

‘‘(2) allocate such amounts to States based on the needs 

of business enterprises owned and controlled by socially and 

economically disadvantaged individuals, as determined by the 

Secretary, in each State, and not subject to the allocation 

formula described under subsection (b). 

‘‘(e) INCENTIVE ALLOCATIONS TO SUPPORT BUSINESS ENTERPRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY

DISADVANTAGED INDIVIDUALS.—Of the amounts appropriated for 

fiscal year 2021 to carry out the Program, the Secretary shall 

set aside $1,000,000,000 for an incentive program under which 

the Secretary shall increase the second 1⁄3 and last 1⁄3 allocations 

for States that demonstrate robust support, as determined by the 

Secretary, for business concerns owned and controlled by socially 

and economically disadvantaged individuals in the deployment of 

prior allocation amounts.’’. 

(c) ADDITIONAL ALLOCATIONS TO SUPPORT VERY SMALL

BUSINESSES.—Section 3003 of the State Small Business Credit Initiative Act of 2010 (12 U.S.C. 5702), as amended by subsection 

(b), is further amended by adding at the end the following: 

‘‘(f) ADDITIONAL ALLOCATIONS TO SUPPORT VERY SMALL

BUSINESSES.— 

‘‘(1) IN GENERAL.—Of the amounts appropriated to carry 

out the Program, the Secretary shall allocate not less than 

$500,000,000 to States from funds allocated under this section 

to be expended for very small businesses. 

‘‘(2) VERY SMALL BUSINESS DEFINED.—In this subsection, 

the term ‘very small business’— 

‘‘(A) means a business with fewer than 10 employees; 

and 

‘‘(B) may include independent contractors and sole 

proprietors.’’. 

(d) TECHNICAL ASSISTANCE.—Section 3009 of the State Small 

Business Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended 

by adding at the end the following: 

‘‘(e) TECHNICAL ASSISTANCE.—Of the amounts appropriated for 

fiscal year 2021 to carry out the Program, $500,000,000 may be 

used by the Secretary to— 

‘‘(1) provide funds to States to carry out a technical assistance plan under which a State will provide legal, accounting, 

and financial advisory services, either directly or contracted 

with legal, accounting, and financial advisory firms, with priority given to business enterprises owned and controlled by 

socially and economically disadvantaged individuals, to very 

small businesses and business enterprises owned and controlled 

by socially and economically disadvantaged individuals applying 

for— 

‘‘(A) State programs under the Program; and 

‘‘(B) other State or Federal programs that support 

small businesses; 

‘‘(2) transfer amounts to the Minority Business Development Agency, so that the Agency may use such amounts in 

a manner the Agency determines appropriate, including 
H. R. 1319—68 

through contracting with third parties, to provide technical 

assistance to business enterprises owned and controlled by 

socially and economically disadvantaged individuals applying 

to— 

‘‘(A) State programs under the Program; and 

‘‘(B) other State or Federal programs that support 

small businesses; and 

‘‘(3) contract with legal, accounting, and financial advisory 

firms (with priority given to business enterprises owned and 

controlled by socially and economically disadvantaged individuals), to provide technical assistance to business enterprises 

owned and controlled by socially and economically disadvantaged individuals applying to— 

‘‘(A) State programs under the Program; and 

‘‘(B) other State or Federal programs that support 

small businesses.’’. 

(e) INCLUSION OF TRIBAL GOVERNMENTS.—Section 3002(10) of 

the State Small Business Credit Initiative Act of 2010 (12 U.S.C. 

5701(10)) is amended— 

(1) in subparagraph (C), by striking ‘‘and’’ at the end; 

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

end and inserting ‘‘; and’’; and 

(3) by adding at the end the following: 

‘‘(E) a Tribal government, or a group of Tribal governments that jointly apply for an allocation.’’. 

(f) DEFINITIONS.—Section 3002 of the State Small Business 

Credit Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding 

at the end the following: 

‘‘(15) BUSINESS ENTERPRISE OWNED AND CONTROLLED BY

SOCIALLY AND ECONOMICALLY DISADVANTAGED INDIVIDUALS.— 

The term ‘business enterprise owned and controlled by socially 

and economically disadvantaged individuals’ means a business 

that— 

‘‘(A) if privately owned, 51 percent is owned by one 

or more socially and economically disadvantaged individuals; 

‘‘(B) if publicly owned, 51 percent of the stock is owned 

by one or more socially and economically disadvantaged 

individuals; and 

‘‘(C) in the case of a mutual institution, a majority 

of the Board of Directors, account holders, and the community which the institution services is predominantly comprised of socially and economically disadvantaged individuals. 

‘‘(16) COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION.— The term ‘community development financial institution’ has 

the meaning given that term under section 103 of the Riegle 

Community Development and Regulatory Improvement Act of 

1994. 

‘‘(17) MINORITY DEPOSITORY INSTITUTION.—The term 

‘minority depository institution’ has the meaning given that 

term under section 308(b) of the Financial Institutions Reform, 

Recovery, and Enforcement Act of 1989. 

‘‘(18) SOCIALLY AND ECONOMICALLY DISADVANTAGED INDI- VIDUAL.—The term ‘socially and economically disadvantaged 

individual’ means an individual who is a socially disadvantaged 

individual or an economically disadvantaged individual, as such 
H. R. 1319—69 

terms are defined, respectively, under section 8 of the Small 

Business Act (15 U.S.C. 637) and the regulations thereunder. 

‘‘(19) TRIBAL GOVERNMENT.—The term ‘Tribal government’ 

means the recognized governing body of any Indian or Alaska 

Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified 

(including parenthetically) in the list published most recently 

as of the date of enactment of this paragraph pursuant to 

section 104 of the Federally Recognized Indian Tribe List Act 

of 1994 (25 U.S.C. 5131).’’. 

(g) RULE OF APPLICATION.—The amendments made by this 

section shall apply with respect to funds appropriated under this 

section and funds appropriated on and after the date of enactment 

of this section. 

Subtitle D—Public Transportation 

SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS. 

(a) FEDERAL TRANSIT ADMINISTRATION APPROPRIATION.— 

(1) IN GENERAL.—In addition to amounts otherwise made 

available, there are appropriated for fiscal year 2021, out of 

any funds in the Treasury not otherwise appropriated, 

$30,461,355,534, to remain available until September 30, 2024, 

that shall— 

(A) be for grants to eligible recipients under sections 

5307, 5309, 5310, and 5311 of title 49, United States Code, 

to prevent, prepare for, and respond to coronavirus; and 

(B) not be subject to any prior restriction on the total 

amount of funds available for implementation or execution 

of programs authorized under sections 5307, 5310, or 5311 

of such title. 

(2) AVAILABILITY OF FUNDS FOR OPERATING EXPENSES.— 

(A) IN GENERAL.—Notwithstanding subsection (a)(1) or 

(b) of section 5307 and section 5310(b)(2)(A) of title 49, 

United States Code, funds provided under this section, 

other than subsection (b)(4), shall be available for the operating expenses of transit agencies to prevent, prepare for, 

and respond to the coronavirus public health emergency, 

including, beginning on January 20, 2020— 

(i) reimbursement for payroll of public transportation (including payroll and expenses of private providers of public transportation); 

(ii) operating costs to maintain service due to lost 

revenue due as a result of the coronavirus public health 

emergency, including the purchase of personal protective equipment; and 

(iii) paying the administrative leave of operations 

or contractor personnel due to reductions in service. 

(B) USE OF FUNDS.—Funds described in subparagraph 

(A) shall be— 

(i) available for immediate obligation, notwithstanding the requirement for such expenses to be 

included in a transportation improvement program, 

long-range transportation plan, statewide transportation plan, or statewide transportation improvement 
H. R. 1319—70 

program under sections 5303 and 5304 of title 49, 

United States Code; 

(ii) directed to payroll and operations of public 

transportation (including payroll and expenses of private providers of public transportation), unless the 

recipient certifies to the Administrator of the Federal 

Transit Administration that the recipient has not furloughed any employees; 

(iii) used to provide a Federal share of the costs 

for any grant made under this section of 100 percent. 

(b) ALLOCATION OF FUNDS.— 

(1) URBANIZED AREA FORMULA GRANTS.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a), $26,086,580,227 shall be for grants 

to recipients and subrecipients under section 5307 of title 

49, United States Code, and shall be administered as if 

such funds were provided under section 5307 of such title. 

(B) ALLOCATION.—Amounts made available under 

subparagraph (A) shall be apportioned to urbanized areas 

based on data contained in the National Transit Database 

such that— 

(i) each urbanized area shall receive an apportionment of an amount that, when combined with amounts 

that were otherwise made available to such urbanized 

area for similar activities to prevent, prepare for, and 

respond to coronavirus, is equal to 132 percent of the 

urbanized area’s 2018 operating costs; and 

(ii) for funds remaining after the apportionment 

described in clause (i), such funds shall be apportioned 

such that each urbanized area that did not receive 

an apportionment under clause (i) shall receive an 

apportionment equal to 25 percent of the urbanized 

area’s 2018 operating costs. 

(2) FORMULA GRANTS FOR THE ENHANCED MOBILITY OF SEN- IORS AND INDIVIDUALS WITH DISABILITIES.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a), $50,000,000 shall be for grants to 

recipients or subrecipients eligible under section 5310 of 

title 49, United States Code, and shall be apportioned 

in accordance with such section. 

(B) ALLOCATION RATIO.—Amounts made available 

under subparagraph (A) shall be allocated in the same 

ratio as funds were provided under section 5310 of title 

49, United States Code, for fiscal year 2020. 

(3) FORMULA GRANTS FOR RURAL AREAS.— (A) IN GENERAL.—Of the amounts made available 

under subsection (a), $317,214,013 shall be for grants to 

recipients or subrecipients eligible under section 5311 of 

title 49, United States Code, and shall be administered 

as if the funds were provided under section 5311 of such 

title, and shall be apportioned in accordance with such 

section, except as described in paragraph (B). 

(B) ALLOCATION RATIO.—Amounts made available 

under subparagraph (A) to States, as defined in section 

5302 of title 49, United States Code, shall be allocated 

to such States based on data contained in the National 

Transit Database, such that— 
H. R. 1319—71 

(i) any State that received an amount for similar 

activities to prevent, prepare for, and respond to 

coronavirus that is equal to or greater than 150 percent 

of the combined 2018 rural operating costs of the recipients and subrecipients in such State shall receive an 

amount equal to 5 percent of such State’s 2018 rural 

operating costs; 

(ii) any State that does not receive an allocation 

under clause (i) that received an amount for similar 

activities to prevent, prepare for, and respond to 

coronavirus that is equal to or greater than 140 percent 

of the combined 2018 rural operating costs of the recipients and subrecipients in that State shall receive an 

amount equal to 10 percent of such State’s 2018 rural 

operating costs; and 

(iii) any State that does not receive an allocation 

under clauses (i) or (ii) shall receive an amount equal 

to 20 percent of such State’s 2018 rural operating 

costs. 

(4) CAPITAL INVESTMENTS.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a)— 

(i) $1,425,000,000 shall be for grants administered 

under subsections (d) and (e) of section 5309 of title 

49, United States Code; and 

(ii) $250,000,000 shall be for grants administered 

under subsection (h) of section 5309 of title 49, United 

States Code. 

(B) FUNDING DISTRIBUTION.— 

(i) IN GENERAL.—Of the amounts made available 

in subparagraph (A)(i), $1,250,000,000 shall be provided to each recipient for all projects with existing 

full funding grant agreements that received allocations 

for fiscal year 2019 or 2020, except that recipients 

with projects open for revenue service are not eligible 

to receive a grant under this subparagraph. Funds 

shall be provided proportionally based on the noncapital investment grant share of the amount allocated. 

(ii) ALLOCATION.—Of the amounts made available 

in subparagraph (A)(i), $175,000,000 shall be provided 

to each recipient for all projects with existing full 

funding grant agreements that received an allocation 

only prior to fiscal year 2019, except that projects 

open for revenue service are not eligible to receive 

a grant under this subparagraph and no project may 

receive more than 40 percent of the amounts provided 

under this clause. The Administrator of the Federal 

Transit Administration shall proportionally distribute 

funds in excess of such percent to recipients for which 

the percent of funds does not exceed 40 percent. Funds 

shall be provided proportionally based on the noncapital investment grant share of the amount allocated. 

(iii) ELIGIBLE RECIPIENTS.—For amounts made 

available in subparagraph (A)(ii), eligible recipients 

shall be any recipient of an allocation under subsection 

(h) of section 5309 of title 49, United States Code, 
H. R. 1319—72 

or an applicant in the project development phase 

described in paragraph (2) of such subsection. 

(iv) AMOUNT.—Amounts distributed under clauses 

(i), (ii), and (iii) of subparagraph (A) shall be provided 

notwithstanding the limitation of any calculation of 

the maximum amount of Federal financial assistance 

for the project under subsection (k)(2)(C)(ii) or (h)(7) 

of section 5309 of title 49, United States Code. 

(5) SECTION 5311(F) SERVICES.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a) and in addition to the amounts made 

available under paragraph (3), $100,000,000 shall be available for grants to recipients for bus operators that partner 

with recipients or subrecipients of funds under section 

5311(f) of title 49, United States Code. 

(B) ALLOCATION RATIO.—Notwithstanding paragraph 

(3), the Administrator of the Federal Transit Administration shall allocate amounts under subparagraph (A) in 

the same ratio as funds were provided under section 5311 

of title 49, United States Code, for fiscal year 2020. 

(C) EXCEPTION.—If a State or territory does not have 

bus providers eligible under section 5311(f) of title 49, 

United States Code, funds under this paragraph may be 

used by such State or territory for any expense eligible 

under section 5311 of title 49, United States Code. 

(6) PLANNING.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a), $25,000,000 shall be for grants to 

recipients eligible under section 5307 of title 49, United 

States Code, for the planning of public transportation associated with the restoration of services as the coronavirus 

public health emergency concludes and shall be available 

in accordance with such section. 

(B) AVAILABILITY OF FUNDS FOR ROUTE PLANNING.— 

Amounts made available under subparagraph (A) shall be 

available for route planning designed to— 

(i) increase ridership and reduce travel times, 

while maintaining or expanding the total level of 

vehicle revenue miles of service provided in the planning period; or 

(ii) make service adjustments to increase the 

quality or frequency of service provided to low-income 

riders and disadvantaged neighborhoods or communities. 

(C) LIMITATION.—Amounts made available under 

subparagraph (A) shall not be used for route planning 

related to transitioning public transportation service provided as of the date of receipt of funds to a transportation 

network company or other third-party contract provider, 

unless the existing provider of public transportation service 

is a third-party contract provider. 

(7) RECIPIENTS AND SUBRECIPIENTS REQUIRING ADDITIONAL

ASSISTANCE.— 

(A) IN GENERAL.—Of the amounts made available 

under subsection (a), $2,207,561,294 shall be for grants 

to eligible recipients or subrecipients of funds under sections 5307 or 5311 of title 49, United States Code, that, 
H. R. 1319—73 

as a result of COVID–19, require additional assistance 

for costs related to operations, personnel, cleaning, and 

sanitization combating the spread of pathogens on transit 

systems, and debt service payments incurred to maintain 

operations and avoid layoffs and furloughs. 

(B) ADMINISTRATION.—Funds made available under 

subparagraph (A) shall, after allocation, be administered 

as if provided under paragraph (1) or (3), as applicable. 

(C) APPLICATION REQUIREMENTS.— 

(i) IN GENERAL.—The Administrator of the Federal 

Transit Administration may not allocate funds to an 

eligible recipient or subrecipient of funds under chapter 

53 of title 49, United States Code, unless the recipient 

provides to the Administrator— 

(I) estimates of financial need; 

(II) data on reductions in farebox or other 

sources of local revenue for sustained operations; 

(III) a spending plan for such funds; and 

(IV) demonstration of expenditure of greater 

than 90 percent of funds available to the applicant 

from funds made available for similar activities 

in fiscal year 2020. 

(ii) DEADLINES.—The Administrator of the Federal 

Transit Administration shall— 

(I) not later than 180 days after the date of 

enactment of this Act, issue a Notice of Funding 

Opportunity for assistance under this paragraph; 

and 

(II) not later than 120 days after the application deadline established in the Notice of Funding 

Opportunity under subclause (I), make awards 

under this paragraph to selected applicants. 

(iii) EVALUATION.— 

(I) IN GENERAL.—Applications for assistance 

under this paragraph shall be evaluated by the 

Administrator of the Federal Transit Administration based on the level of financial need demonstrated by an eligible recipient or subrecipient, 

including projections of future financial need to 

maintain service as a percentage of the 2018 operating costs that has not been replaced by the funds 

made available to the eligible recipient or subrecipient under paragraphs (1) through (5) of this 

subsection when combined with the amounts allocated to such eligible recipient or subrecipient from 

funds previously made available for the operating 

expenses of transit agencies related to the response 

to the COVID–19 public health emergency. 

(II) RESTRICTION.—Amounts made available 

under this paragraph shall only be available for 

operating expenses. 

(iv) STATE APPLICANTS.—A State may apply for 

assistance under this paragraph on behalf of an eligible 

recipient or subrecipient or a group of eligible recipients or subrecipients. 

(D) UNOBLIGATED FUNDS.—If amounts made available 

under this paragraph remain unobligated on September 
H. R. 1319—74 

30, 2023, such amounts shall be available for any purpose 

eligible under sections 5307 or 5311 of title 49, United 

States Code. 

TITLE IV—COMMITTEE ON HOMELAND 

SECURITY AND GOVERNMENTAL AFFAIRS 

SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. 

(a) ESTABLISHMENT; APPROPRIATION.—There is established in 

the Treasury the Emergency Federal Employee Leave Fund (in 

this section referred to as the ‘‘Fund’’), to be administered by 

the Director of the Office of Personnel Management, for the purposes set forth in subsection (b). In addition to amounts otherwise 

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

money in the Treasury not otherwise appropriated, $570,000,000, 

which shall be deposited into the Fund and remain available 

through September 30, 2022. The Fund is available for reasonable 

expenses incurred by the Office of Personnel Management in administering this section. 

(b) PURPOSE.—Amounts in the Fund shall be available for 

reimbursement to an agency for the use of paid leave under this 

section by any employee of the agency who is unable to work 

because the employee— 

(1) is subject to a Federal, State, or local quarantine or 

isolation order related to COVID–19; 

(2) has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 

(3) is caring for an individual who is subject to such an 

order or has been so advised; 

(4) is experiencing symptoms of COVID–19 and seeking 

a medical diagnosis; 

(5) is caring for a son or daughter of such employee if 

the school or place of care of the son or daughter has been 

closed, if the school of such son or daughter requires or makes 

optional a virtual learning instruction model or requires or 

makes optional a hybrid of in-person and virtual learning 

instruction models, or the child care provider of such son or 

daughter is unavailable, due to COVID–19 precautions; 

(6) is experiencing any other substantially similar condition; 

(7) is caring for a family member with a mental or physical 

disability or who is 55 years of age or older and incapable 

of self-care, without regard to whether another individual other 

than the employee is available to care for such family member, 

if the place of care for such family member is closed or the 

direct care provider is unavailable due to COVID–19; or 

(8) is obtaining immunization related to COVID–19 or is 

recovering from any injury, disability, illness, or condition 

related to such immunization. 

(c) LIMITATIONS.— 

(1) PERIOD OF AVAILABILITY.—Paid leave under this section 

may only be provided to and used by an employee during 

the period beginning on the date of enactment of this Act 

and ending on September 30, 2021. 
H. R. 1319—75 

(2) TOTAL HOURS; AMOUNT.—Paid leave under this section— 

(A) shall be provided to an employee in an amount 

not to exceed 600 hours of paid leave for each full-time 

employee, and in the case of a part-time employee, 

employee on an uncommon tour of duty, or employee with 

a seasonal work schedule, in an amount not to exceed 

the proportional equivalent of 600 hours to the extent 

amounts in the Fund remain available for reimbursement; 

(B) shall be paid at the same hourly rate as other 

leave payments; and 

(C) may not be provided to an employee if the leave 

would result in payments greater than $2,800 in aggregate 

for any biweekly pay period for a full-time employee, or 

a proportionally equivalent biweekly limit for a part-time 

employee. 

(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this 

section— 

(A) is in addition to any other leave provided to an 

employee; and 

(B) may not be used by an employee concurrently with 

any other paid leave. 

(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave 

provided to an employee under this section shall reduce the 

total service used to calculate any Federal civilian retirement 

benefit. 

(d) EMPLOYEE DEFINED.—In this section, the term ‘‘employee’’ 

means— 

(1) an individual in the executive branch for whom annual 

and sick leave is provided under subchapter I of chapter 63 

of title 5, United States Code; 

(2) an individual employed by the United States Postal 

Service; 

(3) an individual employed by the Postal Regulatory 

Commission; and 

(4) an employee of the Public Defender Service for the 

District of Columbia and the District of Columbia Courts. 

SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY 

OFFICE. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $77,000,000, to remain available until 

September 30, 2025, for necessary expenses of the Government 

Accountability Office to prevent, prepare for, and respond to 

Coronavirus and to support oversight of the Coronavirus response 

and of funds provided in this Act or any other Act pertaining 

to the Coronavirus pandemic. 

SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE 

FUNDING AVAILABILITY. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $40,000,000, to remain available until 

September 30, 2025, for the Pandemic Response Accountability 

Committee to support oversight of the Coronavirus response and 

of funds provided in this Act or any other Act pertaining to the 

Coronavirus pandemic. 
H. R. 1319—76 

SEC. 4004. FUNDING FOR THE WHITE HOUSE. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $12,800,000, to remain available until 

September 30, 2021, for necessary expenses for the White House, 

to prevent, prepare for, and respond to coronavirus. 

SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION. 

In addition to amounts otherwise available, there is appropriated to the Federal Emergency Management Agency for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $50,000,000,000, to remain available until September 30, 

2025, to carry out the purposes of the Disaster Relief Fund for 

costs associated with major disaster declarations. 

SEC. 4006. FUNERAL ASSISTANCE. 

(a) IN GENERAL.—For the emergency declaration issued by the 

President on March 13, 2020, pursuant to section 501(b) of the 

Robert T. Stafford Disaster Relief and Emergency Assistance Act 

(42 U.S.C. 5191(b)), and for any subsequent major disaster declaration that supersedes such emergency declaration, the President 

shall provide financial assistance to an individual or household 

to meet disaster-related funeral expenses under section 408(e)(1) 

of the Robert T. Stafford Disaster Relief and Emergency Assistance 

Act (42 U.S.C. 5174(e)(1)), for which the Federal cost share shall 

be 100 percent. 

(b) USE OF FUNDS.—Funds appropriated under section 4005 

may be used to carry out subsection (a) of this section. 

SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING. 

In addition to amounts otherwise made available, there is 

appropriated to the Federal Emergency Management Agency for 

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

appropriated, $400,000,000, to remain available until September 

30, 2025, for the emergency food and shelter program. 

SEC. 4008. HUMANITARIAN RELIEF. 

In addition to amounts otherwise made available, there is 

appropriated to the Federal Emergency Management Agency for 

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

appropriated, $110,000,000, to remain available until September 

30, 2025, for the emergency food and shelter program for the 

purposes of providing humanitarian relief to families and individuals encountered by the Department of Homeland Security. 

SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY 

AGENCY. 

In addition to amounts otherwise made available, there is 

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

not otherwise appropriated, $650,000,000, to remain available until 

September 30, 2023, for the Cybersecurity and Infrastructure Security Agency for cybersecurity risk mitigation. 

SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL 

SERVICE. 

In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 
H. R. 1319—77 

not otherwise appropriated, $200,000,000, to remain available until 

September 30, 2024, for the United States Digital Service. 

SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION 

FUND. 

In addition to amounts otherwise appropriated, there is appropriated to the General Services Administration for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$1,000,000,000, to remain available until September 30, 2025, to 

carry out the purposes of the Technology Modernization Fund. 

SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES 

FUND. 

In addition to amounts otherwise available, there is appropriated to the General Services Administration for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$150,000,000, to remain available until September 30, 2024, to 

carry out the purposes of the Federal Citizen Services Fund. 

SEC. 4013. AFG AND SAFER PROGRAM FUNDING. 

In addition to amounts otherwise made available, there is 

appropriated to the Federal Emergency Management Agency for 

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

appropriated, $300,000,000, to remain available until September 

30, 2025, of which $100,000,000 shall be for assistance to firefighter 

grants and $200,000,000 shall be for staffing for adequate fire 

and emergency response grants. 

SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT 

FUNDING. 

In addition to amounts otherwise made available, there is 

appropriated to the Federal Emergency Management Agency for 

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

appropriated, $100,000,000, to remain available until September 

30, 2025, for emergency management performance grants. 

SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL 

CONTRACTORS. 

Section 3610 of the CARES Act (Public Law 116–136; 134 

Stat. 414) is amended by striking ‘‘September 30, 2020’’ and 

inserting ‘‘September 30, 2021’’. 

SEC. 4016. ELIGIBILITY FOR WORKERS’ COMPENSATION BENEFITS FOR 

FEDERAL EMPLOYEES DIAGNOSED WITH COVID–19. 

(a) IN GENERAL.—Subject to subsection (c), a covered employee 

shall, with respect to any claim made by or on behalf of the 

covered employee for benefits under subchapter I of chapter 81 

of title 5, United States Code, be deemed to have an injury proximately caused by exposure to the novel coronavirus arising out 

of the nature of the covered employee’s employment. Such covered 

employee, or a beneficiary of such an employee, shall be entitled 

to such benefits for such claim, including disability compensation, 

medical services, and survivor benefits. 

(b) DEFINITIONS.—In this section: 

(1) COVERED EMPLOYEE.— 

(A) IN GENERAL.—The term ‘‘covered employee’’ means 

an individual— 

(i) who is an employee under section 8101(1) of 

title 5, United States Code, employed in the Federal 
H. R. 1319—78 

service at anytime during the period beginning on 

January 27, 2020, and ending on January 27, 2023; 

(ii) who is diagnosed with COVID–19 during such 

period; and 

(iii) who, during a covered exposure period prior 

to such diagnosis, carries out duties that— 

(I) require contact with patients, members of 

the public, or co-workers; or 

(II) include a risk of exposure to the novel 

coronavirus. 

(B) TELEWORKING EXCEPTION.—The term ‘‘covered 

employee’’ does not include any employee otherwise covered 

by subparagraph (A) who is exclusively teleworking during 

a covered exposure period, regardless of whether such 

employment is full time or part time. 

(2) COVERED EXPOSURE PERIOD.—The term ‘‘covered exposure period’’ means, with respect to a diagnosis of COVID– 

19, the period beginning on a date to be determined by the 

Secretary of Labor. 

(3) NOVEL CORONAVIRUS.—The term ‘‘novel coronavirus’’ 

means SARS–CoV–2 or another coronavirus declared to be a 

pandemic by public health authorities. 

(c) LIMITATION.— 

(1) DETERMINATIONS MADE ON OR BEFORE THE DATE OF

ENACTMENT.—This section shall not apply with respect to a 

covered employee who is determined to be entitled to benefits 

under subchapter I of chapter 81 of title 5, United States 

Code, for a claim described in subsection (a) if such determination is made on or before the date of enactment of this Act. 

(2) LIMITATION ON DURATION OF BENEFITS.—No funds are 

authorized to be appropriated to pay, and no benefits may 

be paid for, claims approved on the basis of subsection (a) 

after September 30, 2030. No administrative costs related to 

any such claim may be paid after such date. 

(d) EMPLOYEES’ COMPENSATION FUND.— 

(1) IN GENERAL.—The costs of benefits for claims approved 

on the basis of subsection (a) shall not be included in the 

annual statement of the cost of benefits and other payments 

of an agency or instrumentality under section 8147(b) of title 

5, United States Code. 

(2) FAIR SHARE PROVISION.—Costs of administration for 

claims described in paragraph (1)— 

(A) may be paid from the Employees’ Compensation 

Fund; and 

(B) shall not be subject to the fair share provision 

in section 8147(c) of title 5, United States Code. 

TITLE V—COMMITTEE ON SMALL 

BUSINESS AND ENTREPRENEURSHIP 

SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM. 

(a) ELIGIBILITY OF CERTAIN NONPROFIT ENTITIES FOR COVERED

LOANS UNDER THE PAYCHECK PROTECTION PROGRAM.— (1) IN GENERAL.—Section 7(a)(36) of the Small Business 

Act (15 U.S.C. 636(a)(36)), as amended by the Economic Aid 
H. R. 1319—79 

to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 

III of division N of Public Law 116–260), is amended— 

(A) in subparagraph (A)— 

(i) in clause (xv), by striking ‘‘and’’ at the end; 

(ii) in clause (xvi), by striking the period at the 

end and inserting ‘‘; and’’; and 

(iii) by adding at the end the following: 

‘‘(xvii) the term ‘additional covered nonprofit 

entity’— 

‘‘(I) means an organization described in any 

paragraph of section 501(c) of the Internal Revenue 

Code of 1986, other than paragraph (3), (4), (6), 

or (19), and exempt from tax under section 501(a) 

of such Code; and 

‘‘(II) does not include any entity that, if the 

entity were a business concern, would be described 

in section 120.110 of title 13, Code of Federal 

Regulations (or in any successor regulation or 

other related guidance or rule that may be issued 

by the Administrator) other than a business concern described in paragraph (a) or (k) of such 

section.’’; and 

(B) in subparagraph (D)— 

(i) in clause (iii), by adding at the end the following: 

‘‘(III) ELIGIBILITY OF CERTAIN ORGANIZATIONS.—Subject to the provisions in this subparagraph, during the covered period— 

‘‘(aa) a nonprofit organization shall be 

eligible to receive a covered loan if the nonprofit organization employs not more than 500 

employees per physical location of the 

organization; and 

‘‘(bb) an additional covered nonprofit 

entity and an organization that, but for subclauses (I)(dd) and (II)(dd) of clause (vii), would 

be eligible for a covered loan under clause 

(vii) shall be eligible to receive a covered loan 

if the entity or organization employs not more 

than 300 employees per physical location of 

the entity or organization.’’; and 

(ii) by adding at the end the following: 

‘‘(ix) ELIGIBILITY OF ADDITIONAL COVERED NONPROFIT ENTITIES.—An additional covered nonprofit 

entity shall be eligible to receive a covered loan if— 

‘‘(I) the additional covered nonprofit entity 

does not receive more than 15 percent of its 

receipts from lobbying activities; 

‘‘(II) the lobbying activities of the additional 

covered nonprofit entity do not comprise more than 

15 percent of the total activities of the organization; 

‘‘(III) the cost of the lobbying activities of the 

additional covered nonprofit entity did not exceed 

$1,000,000 during the most recent tax year of the 

additional covered nonprofit entity that ended 

prior to February 15, 2020; and 
H. R. 1319—80 

‘‘(IV) the additional covered nonprofit entity 

employs not more than 300 employees.’’. 

(2) ELIGIBILITY FOR SECOND DRAW LOANS.—Paragraph 

(37)(A)(i) of section 7(a) of the Small Business Act (15 U.S.C. 

636(a)), as added by the Economic Aid to Hard-Hit Small 

Businesses, Nonprofits, and Venues Act (title III of division 

N of Public Law 116–260), is amended by inserting ‘‘ ‘additional 

covered nonprofit entity’,’’ after ‘‘the terms’’. 

(b) ELIGIBILITY OF INTERNET PUBLISHING ORGANIZATIONS FOR

COVERED LOANS UNDER THE PAYCHECK PROTECTION PROGRAM.— 

(1) IN GENERAL.—Section 7(a)(36)(D) of the Small Business 

Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), 

is further amended— 

(A) in clause (iii), by adding at the end the following: 

‘‘(IV) ELIGIBILITY OF INTERNET PUBLISHING

ORGANIZATIONS.—A business concern or other 

organization that was not eligible to receive a covered loan the day before the date of enactment 

of this subclause, is assigned a North American 

Industry Classification System code of 519130, certifies in good faith as an Internet-only news publisher or Internet-only periodical publisher, and 

is engaged in the collection and distribution of 

local or regional and national news and information shall be eligible to receive a covered loan 

for the continued provision of news, information, 

content, or emergency information if— 

‘‘(aa) the business concern or organization 

employs not more than 500 employees, or the 

size standard established by the Administrator 

for that North American Industry Classification code, per physical location of the business 

concern or organization; and 

‘‘(bb) the business concern or organization 

makes a good faith certification that proceeds 

of the loan will be used to support expenses 

at the component of the business concern or 

organization that supports local or regional 

news.’’; 

(B) in clause (iv)— 

(i) in subclause (III), by striking ‘‘and’’ at the end; 

(ii) in subclause (IV)(bb), by striking the period 

at the end and inserting ‘‘; and’’; and 

(iii) by adding at the end the following: 

‘‘(V) any business concern or other organization that was not eligible to receive a covered 

loan the day before the date of enactment of this 

subclause, is assigned a North American Industry 

Classification System code of 519130, certifies in 

good faith as an Internet-only news publisher or 

Internet-only periodical publisher, and is engaged 

in the collection and distribution of local or 

regional and national news and information, if 

the business concern or organization— 

‘‘(aa) employs not more than 500 

employees, or the size standard established 

by the Administrator for that North American 
H. R. 1319—81 

Industry Classification code, per physical location of the business concern or organization; 

and 

‘‘(bb) is majority owned or controlled by 

a business concern or organization that is 

assigned a North American Industry Classification System code of 519130.’’; 

(C) in clause (v), by striking ‘‘clause (iii)(II), (iv)(IV), 

or (vii)’’ and inserting ‘‘subclause (II), (III), or (IV) of clause 

(iii), subclause (IV) or (V) of clause (iv), clause (vii), or 

clause (ix)’’; and 

(D) in clause (viii)(II)— 

(i) by striking ‘‘business concern made eligible by 

clause (iii)(II) or clause (iv)(IV) of this subparagraph’’ 

and inserting ‘‘business concern made eligible by subclause (II) or (IV) of clause (iii) or subclause (IV) or 

(V) of clause (iv) of this subparagraph’’; and 

(ii) by inserting ‘‘or organization’’ after ‘‘business 

concern’’ each place it appears. 

(2) ELIGIBILITY FOR SECOND DRAW LOANS.—Section 

7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by 

the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 

and Venues Act (title III of division N of Public Law 116– 

260), is amended by striking ‘‘clause (iii)(II), (iv)(IV), or (vii)’’ 

and inserting ‘‘subclause (II), (III), or (IV) of clause (iii), subclause (IV) or (V) of clause (iv), clause (vii), or clause (ix)’’. 

(c) COORDINATION WITH CONTINUATION COVERAGE PREMIUM

ASSISTANCE.— 

(1) PAYCHECK PROTECTION PROGRAM.—Section 7A(a)(12) of 

the Small Business Act (as redesignated, transferred, and 

amended by section 304(b) of the Economic Aid to Hard-Hit 

Small Businesses, Nonprofits, and Venues Act (Public Law 

116–260)) is amended— 

(A) by striking ‘‘CARES Act or’’ and inserting ‘‘CARES 

Act,’’; and 

(B) by inserting before the period at the end the following: ‘‘, or premiums taken into account in determining 

the credit allowed under section 6432 of the Internal Revenue Code of 1986’’. 

(2) PAYCHECK PROTECTION PROGRAM SECOND DRAW.—Section 7(a)(37)(J)(iii)(I) of the Small Business Act, as amended 

by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 

and Venues Act (title III of division N of Public Law 116– 

260), is amended— 

(A) by striking ‘‘or’’ at the end of item (aa); 

(B) by striking the period at the end of item (bb) 

and inserting ‘‘; or’’; and 

(C) by adding at the end the following new item: 

‘‘(cc) premiums taken into account in 

determining the credit allowed under section 

6432 of the Internal Revenue Code of 1986.’’. 

(3) APPLICABILITY.—The amendments made by this subsection shall apply only with respect to applications for forgiveness of covered loans made under paragraphs (36) or (37) 

of section 7(a) of the Small Business Act, as amended by the 

Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 

Venues Act (title III of division N of Public Law 116–260), 
H. R. 1319—82 

that are received on or after the date of the enactment of 

this Act. 

(d) COMMITMENT AUTHORITY AND APPROPRIATIONS.— (1) COMMITMENT AUTHORITY.—Section 1102(b)(1) of the 

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

‘‘$806,450,000,000’’ and inserting ‘‘$813,700,000,000’’. 

(2) DIRECT APPROPRIATIONS.—In addition to amounts otherwise available, there is appropriated to the Administrator of 

the Small Business Administration for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$7,250,000,000, to remain available until expended, for carrying 

out this section. 

SEC. 5002. TARGETED EIDL ADVANCE. 

(a) DEFINITIONS.—In this section— 

(1) the term ‘‘Administrator’’ means the Administrator of 

the Small Business Administration; and 

(2) the terms ‘‘covered entity’’ and ‘‘economic loss’’ have 

the meanings given the terms in section 331(a) of the Economic 

Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 

Act (title III of division N of Public Law 116–260). 

(b) APPROPRIATIONS.—In addition to amounts otherwise available, there is appropriated to the Administrator for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$15,000,000,000— 

(1) to remain available until expended; and 

(2) of which, the Administrator shall use— 

(A) $10,000,000,000 to make payments to covered entities that have not received the full amounts to which 

the covered entities are entitled under section 331 of the 

Economic Aid to Hard-Hit Small Businesses, Nonprofits, 

and Venues Act (title III of division N of Public Law 116– 

260); and (B) $5,000,000,000 to make payments under section 

1110(e) of the CARES Act (15 U.S.C. 9009(e)), each of 

which shall be— 

(i) made to a covered entity that— 

(I) has suffered an economic loss of greater 

than 50 percent; and 

(II) employs not more than 10 employees; (ii) in an amount that is $5,000; and 

(iii) with respect to the covered entity to which 

the payment is made, in addition to any payment 

made to the covered entity under section 1110(e) of 

the CARES Act (15 U.S.C. 9009(e)) or section 331 

of the Economic Aid to Hard-Hit Small Businesses, 

Nonprofits, and Venues Act (title III of division N 

of Public Law 116–260). 

SEC. 5003. SUPPORT FOR RESTAURANTS. 

(a) DEFINITIONS.—In this section: 

(1) ADMINISTRATOR.—The term ‘‘Administrator’’ means the 

Administrator of the Small Business Administration. 

(2) AFFILIATED BUSINESS.—The term ‘‘affiliated business’’ 

means a business in which an eligible entity has an equity 

or right to profit distributions of not less than 50 percent, 

or in which an eligible entity has the contractual authority 

to control the direction of the business, provided that such 
H. R. 1319—83 

affiliation shall be determined as of any arrangements or agreements in existence as of March 13, 2020. 

(3) COVERED PERIOD.—The term ‘‘covered period’’ means 

the period— 

(A) beginning on February 15, 2020; and 

(B) ending on December 31, 2021, or a date to be 

determined by the Administrator that is not later than 

2 years after the date of enactment of this section. 

(4) ELIGIBLE ENTITY.—The term ‘‘eligible entity’’— 

(A) means a restaurant, food stand, food truck, food 

cart, caterer, saloon, inn, tavern, bar, lounge, brewpub, 

tasting room, taproom, licensed facility or premise of a 

beverage alcohol producer where the public may taste, 

sample, or purchase products, or other similar place of 

business in which the public or patrons assemble for the 

primary purpose of being served food or drink; 

(B) includes an entity described in subparagraph (A) 

that is located in an airport terminal or that is a Triballyowned concern; and 

(C) does not include— 

(i) an entity described in subparagraph (A) that— 

(I) is a State or local government-operated 

business; 

(II) as of March 13, 2020, owns or operates 

(together with any affiliated business) more than 

20 locations, regardless of whether those locations 

do business under the same or multiple names; 

or 

(III) has a pending application for or has 

received a grant under section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Nonprofits, and 

Venues Act (title III of division N of Public Law 

116–260); or 

(ii) a publicly-traded company. 

(5) EXCHANGE; ISSUER; SECURITY.—The terms ‘‘exchange’’, 

‘‘issuer’’, and ‘‘security’’ have the meanings given those terms 

in section 3(a) of the Securities Exchange Act of 1934 (15 

U.S.C. 78c(a)). 

(6) FUND.—The term ‘‘Fund’’ means the Restaurant Revitalization Fund established under subsection (b). 

(7) PANDEMIC-RELATED REVENUE LOSS.—The term ‘‘pandemic-related revenue loss’’ means, with respect to an eligible 

entity— 

(A) except as provided in subparagraphs (B), (C), and 

(D), the gross receipts, as established using such 

verification documentation as the Administrator may 

require, of the eligible entity during 2020 subtracted from 

the gross receipts of the eligible entity in 2019, if such 

sum is greater than zero; 

(B) if the eligible entity was not in operation for the 

entirety of 2019— 

(i) the difference between— 

(I) the product obtained by multiplying the 

average monthly gross receipts of the eligible 

entity in 2019 by 12; and 
H. R. 1319—84 

(II) the product obtained by multiplying the 

average monthly gross receipts of the eligible 

entity in 2020 by 12; or 

(ii) an amount based on a formula determined 

by the Administrator; 

(C) if the eligible entity opened during the period beginning on January 1, 2020, and ending on the day before 

the date of enactment of this section— 

(i) the expenses described in subsection (c)(5)(A) 

that were incurred by the eligible entity minus any 

gross receipts received; or 

(ii) an amount based on a formula determined 

by the Administrator; or 

(D) if the eligible entity has not yet opened as of 

the date of application for a grant under subsection (c), 

but has incurred expenses described in subsection (c)(5)(A) 

as of the date of enactment of this section— 

(i) the amount of those expenses; or 

(ii) an amount based on a formula determined 

by the Administrator. 

For purposes of this paragraph, the pandemic-related revenue 

losses for an eligible entity shall be reduced by any amounts 

received from a covered loan made under paragraph (36) or 

(37) of section 7(a) of the Small Business Act (15 U.S.C. 636(a)) 

in 2020 or 2021. 

(8) PAYROLL COSTS.—The term ‘‘payroll costs’’ has the 

meaning given the term in section 7(a)(36)(A) of the Small 

Business Act (15 U.S.C. 636(a)(36)(A)), except that such term 

shall not include— 

(A) qualified wages (as defined in subsection (c)(3) of 

section 2301 of the CARES Act) taken into account in 

determining the credit allowed under such section 2301; 

or 

(B) premiums taken into account in determining the 

credit allowed under section 6432 of the Internal Revenue 

Code of 1986. 

(9) PUBLICLY-TRADED COMPANY.—The term ‘‘publicly-traded 

company’’ means an entity that is majority owned or controlled 

by an entity that is an issuer, the securities of which are 

listed on a national securities exchange under section 6 of 

the Securities Exchange Act of 1934 (15 U.S.C. 78f). 

(10) TRIBALLY-OWNED CONCERN.—The term ‘‘Tribally-owned 

concern’’ has the meaning given the term in section 124.3 

of title 13, Code of Federal Regulations, or any successor regulation. 

(b) RESTAURANT REVITALIZATION FUND.— 

(1) IN GENERAL.—There is established in the Treasury of 

the United States a fund to be known as the Restaurant Revitalization Fund. 

(2) APPROPRIATIONS.— 

(A) IN GENERAL.—In addition to amounts otherwise 

available, there is appropriated to the Restaurant Revitalization Fund for fiscal year 2021, out of any money in 

the Treasury not otherwise appropriated, $28,600,000,000, 

to remain available until expended. 

(B) DISTRIBUTION.— 
H. R. 1319—85 

(i) IN GENERAL.—Of the amounts made available 

under subparagraph (A)— 

(I) $5,000,000,000 shall be available to eligible 

entities with gross receipts during 2019 of not 

more than $500,000; and 

(II) $23,600,000,000 shall be available to the 

Administrator to award grants under subsection 

(c) in an equitable manner to eligible entities of 

different sizes based on annual gross receipts. 

(ii) ADJUSTMENTS.—The Administrator may make 

adjustments as necessary to the distribution of funds 

under clause (i)(II) based on demand and the relative 

local costs in the markets in which eligible entities 

operate. 

(C) GRANTS AFTER INITIAL PERIOD.—Notwithstanding 

subparagraph (B), on and after the date that is 60 days 

after the date of enactment of this section, or another 

period of time determined by the Administrator, the 

Administrator may make grants using amounts appropriated under subparagraph (A) to any eligible entity 

regardless of the annual gross receipts of the eligible entity. 

(3) USE OF FUNDS.—The Administrator shall use amounts 

in the Fund to make grants described in subsection (c). 

(c) RESTAURANT REVITALIZATION GRANTS.— 

(1) IN GENERAL.—Except as provided in subsection (b) and 

paragraph (3), the Administrator shall award grants to eligible 

entities in the order in which applications are received by 

the Administrator. 

(2) APPLICATION.— 

(A) CERTIFICATION.—An eligible entity applying for a 

grant under this subsection shall make a good faith certification that— 

(i) the uncertainty of current economic conditions 

makes necessary the grant request to support the 

ongoing operations of the eligible entity; and 

(ii) the eligible entity has not applied for or 

received a grant under section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Nonprofits, and 

Venues Act (title III of division N of Public Law 116– 

260). 

(B) BUSINESS IDENTIFIERS.—In accepting applications 

for grants under this subsection, the Administrator shall 

prioritize the ability of each applicant to use their existing 

business identifiers over requiring other forms of registration or identification that may not be common to their 

industry and imposing additional burdens on applicants. 

(3) PRIORITY IN AWARDING GRANTS.— (A) IN GENERAL.—During the initial 21-day period in 

which the Administrator awards grants under this subsection, the Administrator shall prioritize awarding grants 

to eligible entities that are small business concerns owned 

and controlled by women (as defined in section 3(n) of 

the Small Business Act (15 U.S.C. 632(n))), small business 

concerns owned and controlled by veterans (as defined in 

section 3(q) of such Act (15 U.S.C. 632(q))), or socially 

and economically disadvantaged small business concerns 

(as defined in section 8(a)(4)(A) of the Small Business Act 
H. R. 1319—86 

(15 U.S.C. 637(a)(4)(A))). The Administrator may take such 

steps as necessary to ensure that eligible entities described 

in this subparagraph have access to grant funding under 

this section after the end of such 21-day period. 

(B) CERTIFICATION.—For purposes of establishing priority under subparagraph (A), an applicant shall submit 

a self-certification of eligibility for priority with the grant 

application. 

(4) GRANT AMOUNT.— 

(A) AGGREGATE MAXIMUM AMOUNT.—The aggregate 

amount of grants made to an eligible entity and any affiliated businesses of the eligible entity under this subsection— 

(i) shall not exceed $10,000,000; and 

(ii) shall be limited to $5,000,000 per physical location of the eligible entity. 

(B) DETERMINATION OF GRANT AMOUNT.— 

(i) IN GENERAL.—Except as provided in this paragraph, the amount of a grant made to an eligible 

entity under this subsection shall be equal to the pandemic-related revenue loss of the eligible entity. 

(ii) RETURN TO TREASURY.—Any amount of a grant 

made under this subsection to an eligible entity based 

on estimated receipts that is greater than the actual 

gross receipts of the eligible entity in 2020 shall be 

returned to the Treasury. 

(5) USE OF FUNDS.—During the covered period, an eligible 

entity that receives a grant under this subsection may use 

the grant funds for the following expenses incurred as a direct 

result of, or during, the COVID–19 pandemic: 

(A) Payroll costs. 

(B) Payments of principal or interest on any mortgage 

obligation (which shall not include any prepayment of principal on a mortgage obligation). 

(C) Rent payments, including rent under a lease agreement (which shall not include any prepayment of rent). 

(D) Utilities. 

(E) Maintenance expenses, including— 

(i) construction to accommodate outdoor seating; 

and 

(ii) walls, floors, deck surfaces, furniture, fixtures, 

and equipment. 

(F) Supplies, including protective equipment and 

cleaning materials. 

(G) Food and beverage expenses that are within the 

scope of the normal business practice of the eligible entity 

before the covered period. 

(H) Covered supplier costs, as defined in section 7A(a) 

of the Small Business Act (as redesignated, transferred, 

and amended by section 304(b) of the Economic Aid to 

Hard-Hit Small Businesses, Nonprofits, and Venues Act 

(Public Law 116–260)). 

(I) Operational expenses. 

(J) Paid sick leave. 

(K) Any other expenses that the Administrator determines to be essential to maintaining the eligible entity. 
H. R. 1319—87 

(6) RETURNING FUNDS.—If an eligible entity that receives 

a grant under this subsection fails to use all grant funds 

or permanently ceases operations on or before the last day 

of the covered period, the eligible entity shall return to the 

Treasury any funds that the eligible entity did not use for 

the allowable expenses under paragraph (5). 

SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM. 

(a) DEFINITIONS.—In this section: 

(1) ADMINISTRATION.—The term ‘‘Administration’’ means 

the Small Business Administration. 

(2) ADMINISTRATOR.—The term ‘‘Administrator’’ means the 

Administrator of the Small Business Administration. 

(3) COMMUNITY NAVIGATOR SERVICES.—The term ‘‘community navigator services’’ means the outreach, education, and 

technical assistance provided by community navigators that 

target eligible businesses to increase awareness of, and participation in, programs of the Small Business Administration. 

(4) COMMUNITY NAVIGATOR.—The term ‘‘community navigator’’ means a community organization, community financial 

institution as defined in section 7(a)(36)(A) of the Small Business Act (15 U.S.C. 636(a)(36)(A)), or other private nonprofit 

organization engaged in the delivery of community navigator 

services. 

(5) ELIGIBLE BUSINESS.—The term ‘‘eligible business’’ 

means any small business concern, with priority for small business concerns owned and controlled by women (as defined in 

section 3(n) of the Small Business Act (15 U.S.C. 632(n))), 

small business concerns owned and controlled by veterans (as 

defined in section 3(q) of such Act (15 U.S.C. 632(q))), and 

socially and economically disadvantaged small business concerns (as defined in section 8(a)(4)(A) of the Small Business 

Act (15 U.S.C. 637(a)(4)(A))). 

(6) PRIVATE NONPROFIT ORGANIZATION.—The term ‘‘private 

nonprofit organization’’ means an entity that is described in 

section 501(c) of the Internal Revenue Code of 1986 and exempt 

from tax under section 501(a) of such Code. 

(7) RESOURCE PARTNER.—The term ‘‘resource partner’’ 

means— 

(A) a small business development center (as defined 

in section 3 of the Small Business Act (15 U.S.C. 632)); 

(B) a women’s business center (as described in section 

29 of the Small Business Act (15 U.S.C. 656)); and 

(C) a chapter of the Service Corps of Retired Executives 

(as defined in section 8(b)(1)(B) of the Act (15 U.S.C. 

637(b)(1)(B))). 

(8) SMALL BUSINESS CONCERN.—The term ‘‘small business 

concern’’ has the meaning given under section 3 of the Small 

Business Act (15 U.S.C. 632). 

(9) STATE.—The term ‘‘State’’ means a State of the United 

States, the District of Columbia, the Commonwealth of Puerto 

Rico, the Virgin Islands, American Samoa, the Commonwealth 

of the Northern Mariana Islands, and Guam, or an agency, 

instrumentality, or fiscal agent thereof. 

(10) UNIT OF GENERAL LOCAL GOVERNMENT.—The term 

‘‘unit of general local government’’ means a county, city, town, 

village, or other general purpose political subdivision of a State. 
H. R. 1319—88 

(b) COMMUNITY NAVIGATOR PILOT PROGRAM.— 

(1) IN GENERAL.—The Administrator of the Small Business 

Administration shall establish a Community Navigator pilot 

program to make grants to, or enter into contracts or cooperative agreements with, private nonprofit organizations, resource 

partners, States, Tribes, and units of local government to ensure 

the delivery of free community navigator services to current 

or prospective owners of eligible businesses in order to improve 

access to assistance programs and resources made available 

because of the COVID–19 pandemic by Federal, State, Tribal, 

and local entities. 

(2) APPROPRIATIONS.—In addition to amounts otherwise 

available, there is appropriated to the Administrator for fiscal 

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

appropriated, $100,000,000, to remain available until September 30, 2022, for carrying out this subsection. 

(c) OUTREACH AND EDUCATION.— 

(1) PROMOTION.—The Administrator shall develop and 

implement a program to promote community navigator services 

to current or prospective owners of eligible businesses. 

(2) CALL CENTER.—The Administrator shall establish a telephone hotline to offer information about Federal programs to 

assist eligible businesses and offer referral services to resource 

partners, community navigators, potential lenders, and other 

persons that the Administrator determines appropriate for current or prospective owners of eligible businesses. 

(3) OUTREACH.—The Administrator shall— 

(A) conduct outreach and education, in the 10 most 

commonly spoken languages in the United States, to current or prospective owners of eligible businesses on community navigator services and other Federal programs to 

assist eligible businesses; 

(B) improve the website of the Administration to 

describe such community navigator services and other Federal programs; and 

(C) implement an education campaign by advertising 

in media targeted to current or prospective owners of 

eligible businesses. 

(4) APPROPRIATIONS.—In addition to amounts otherwise 

available, there is appropriated to the Administrator for fiscal 

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

appropriated, $75,000,000, to remain available until September 

30, 2022, for carrying out this subsection. 

(d) SUNSET.—The authority of the Administrator to make grants 

under this section shall terminate on December 31, 2025. 

SEC. 5005. SHUTTERED VENUE OPERATORS. 

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

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

the Treasury not otherwise appropriated, $1,250,000,000, to remain 

available until expended, to carry out section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act 

(title III of division N of Public Law 116–260), of which $500,000 

shall be used to provide technical assistance to help applicants 

access the System for Award Management (or any successor thereto) 

or to assist applicants with an alternative grant application system. 
H. R. 1319—89 

(b) REDUCTION OF SHUTTERED VENUES ASSISTANCE FOR NEW

PPP RECIPIENTS.—Section 324 of the Economic Aid to Hard-Hit 

Small Businesses, Nonprofits, and Venues Act (title III of division 

N of Public Law 116–260), is amended— 

(1) in subsection (a)(1)(A)(vi)— 

(A) by striking subclause (III); 

(B) by redesignating subclause (IV) as subclause (III); 

and 

(C) in subclause (III), as so redesignated, by striking 

‘‘subclauses (I), (II), and (III)’’ and inserting ‘‘subclauses 

(I) and (II)’’; and 

(2) in subsection (c)(1)— 

(A) in subparagraph (A), in the matter preceding clause 

(i), by striking ‘‘A grant’’ and inserting ‘‘Subject to subparagraphs (B) and (C), a grant’’; and 

(B) by adding at the end the following: 

‘‘(C) REDUCTION FOR RECIPIENTS OF NEW PPP LOANS.— 

‘‘(i) IN GENERAL.—The otherwise applicable amount 

of a grant under subsection (b)(2) to an eligible person 

or entity shall be reduced by the total amount of loans 

guaranteed under paragraph (36) or (37) of section 

7(a) of the Small Business Act (15 U.S.C. 636(a)) that 

are received on or after December 27, 2020 by the 

eligible person or entity. 

‘‘(ii) APPLICATION TO GOVERNMENTAL ENTITIES.— 

For purposes of applying clause (i) to an eligible person 

or entity owned by a State or a political subdivision 

of a State, the relevant entity— 

‘‘(I) shall be the eligible person or entity; and 

‘‘(II) shall not include entities of the State 

or political subdivision other than the eligible person or entity.’’. 

SEC. 5006. DIRECT APPROPRIATIONS. 

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

there is appropriated to the Administrator for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

to remain available until expended— 

(1) $840,000,000 for administrative expenses, including to 

prevent, prepare for, and respond to the COVID–19 pandemic, 

domestically or internationally, including administrative 

expenses related to paragraphs (36) and (37) of section 7(a) 

of the Small Business Act, section 324 of the Economic Aid 

to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 

III of division N of Public Law 116–260), section 5002 of this 

title, and section 5003 of this title; and 

(2) $460,000,000 to carry out the disaster loan program 

authorized by section 7(b) of the Small Business Act (15 U.S.C. 

636(b)), of which $70,000,000 shall be for the cost of direct 

loans authorized by such section and $390,000,000 shall be 

for administrative expenses to carry out such program. 

(b) INSPECTOR GENERAL.—In addition to amounts otherwise 

available, there is appropriated to the Inspector General of the 

Small Business Administration for fiscal year 2021, out of any 

money in the Treasury not otherwise appropriated, $25,000,000, 

to remain available until expended, for necessary expenses of the 

Office of Inspector General. 
H. R. 1319—90 

TITLE VI—COMMITTEE ON 

ENVIRONMENT AND PUBLIC WORKS 

SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE. 

(a) ECONOMIC DEVELOPMENT ADMINISTRATION APPROPRIA- TION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $3,000,000,000, to remain available 

until September 30, 2022, to the Department of Commerce for 

economic adjustment assistance as authorized by sections 209 and 

703 of the Public Works and Economic Development Act of 1965 

(42 U.S.C. 3149 and 3233) to prevent, prepare for, and respond 

to coronavirus and for necessary expenses for responding to economic injury as a result of coronavirus. 

(b) Of the funds provided by this section, up to 2 percent 

shall be used for Federal costs to administer such assistance utilizing temporary Federal personnel as may be necessary consistent 

with the requirements applicable to such administrative funding 

in fiscal year 2020 to prevent, prepare for, and respond to 

coronavirus and which shall remain available until September 30, 

2027. 

(c) Of the funds provided by this section, 25 percent shall 

be for assistance to States and communities that have suffered 

economic injury as a result of job and gross domestic product 

losses in the travel, tourism, or outdoor recreation sectors. 

SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF 

THE COVID–19 PANDEMIC. 

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

there is appropriated to the Environmental Protection Agency for 

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

appropriated, $100,000,000, to remain available until expended, 

to address health outcome disparities from pollution and the 

COVID–19 pandemic, of which— 

(1) $50,000,000, shall be for grants, contracts, and other 

agency activities that identify and address disproportionate 

environmental or public health harms and risks in minority 

populations or low-income populations under— 

(A) section 103(b) of the Clean Air Act (42 U.S.C. 

7403(b)); 

(B) section 1442 of the Safe Drinking Water Act (42 

U.S.C. 300j–1); 

(C) section 104(k)(7)(A) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 

(42 U.S.C. 9604(k)(7)(A)); and 

(D) sections 791 through 797 of the Energy Policy 

Act of 2005 (42 U.S.C. 16131 through 16137); and 

(2) $50,000,000 shall be for grants and activities authorized 

under subsections (a) through (c) of section 103 of the Clean 

Air Act (42 U.S.C. 7403) and grants and activities authorized 

under section 105 of such Act (42 U.S.C. 7405). 

(b) ADMINISTRATION OF FUNDS.— 

(1) Of the funds made available pursuant to subsection 

(a)(1), the Administrator shall reserve 2 percent for administrative costs necessary to carry out activities funded pursuant 

to such subsection. 
H. R. 1319—91 

(2) Of the funds made available pursuant to subsection 

(a)(2), the Administrator shall reserve 5 percent for activities 

funded pursuant to such subsection other than grants. 

SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE. 

(a) INSPECTION, INTERDICTION, AND RESEARCH RELATED TO CER- TAIN SPECIES AND COVID–19.—In addition to amounts otherwise 

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

of any money in the Treasury not otherwise appropriated, 

$95,000,000 to remain available until expended, to carry out the 

provisions of the Fish and Wildlife Act of 1956 (16 U.S.C. 742a 

et seq.) and the Fish and Wildlife Coordination Act (16 U.S.C. 

661 et seq.) through direct expenditure, contracts, and grants, of 

which— 

(1) $20,000,000 shall be for wildlife inspections, interdictions, investigations, and related activities, and for efforts to 

address wildlife trafficking; (2) $30,000,000 shall be for the care of captive species 

listed under the Endangered Species Act of 1973, for the care 

of rescued and confiscated wildlife, and for the care of Federal 

trust species in facilities experiencing lost revenues due to 

COVID–19; and 

(3) $45,000,000 shall be for research and extension activities to strengthen early detection, rapid response, and sciencebased management to address wildlife disease outbreaks before 

they become pandemics and strengthen capacity for wildlife 

health monitoring to enhance early detection of diseases that 

have capacity to jump the species barrier and pose a risk 

in the United States, including the development of a national 

wildlife disease database. 

(b) LACEY ACT PROVISIONS.—In addition to amounts otherwise 

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

of any money in the Treasury not otherwise appropriated, 

$10,000,000, to remain available until expended, to carry out the 

provisions of section 42(a) of title 18, United States Code, and 

the Lacey Act Amendments of 1981 (16 U.S.C. 3371–3378). 

TITLE VII—COMMITTEE ON COMMERCE, 

SCIENCE, AND TRANSPORTATION 

Subtitle A—Transportation and 

Infrastructure 

SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION. 

(a) NORTHEAST CORRIDOR APPROPRIATION.—In addition to 

amounts otherwise available, there is appropriated for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$970,388,160, to remain available until September 30, 2024, for 

grants as authorized under section 11101(a) of the FAST Act (Public 

Law 114–94) to prevent, prepare for, and respond to coronavirus. 

(b) NATIONAL NETWORK APPROPRIATION.—In addition to 

amounts otherwise available, there is appropriated for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$729,611,840, to remain available until September 30, 2024, for 
H. R. 1319—92 

grants as authorized under section 11101(b) of the FAST Act (Public 

Law 114–94) to prevent, prepare for, and respond to coronavirus. 

(c) LONG-DISTANCE SERVICE RESTORATION AND EMPLOYEE

RECALLS.—Not less than $165,926,000 of the aggregate amounts 

made available under subsections (a) and (b) shall be for use by 

the National Railroad Passenger Corporation to— 

(1) restore, not later than 90 days after the date of enactment of this Act, the frequency of rail service on long-distance 

routes (as defined in section 24102 of title 49, United States 

Code) that the National Railroad Passenger Corporation 

reduced the frequency of on or after July 1, 2020, and continue 

to operate such service at such frequency; and 

(2) recall and manage employees furloughed on or after 

October 1, 2020, as a result of efforts to prevent, prepare 

for, and respond to coronavirus. 

(d) USE OF FUNDS IN LIEU OF CAPITAL PAYMENTS.—Not less 

than $109,805,000 of the aggregate amounts made available under 

subsections (a) and (b)— 

(1) shall be for use by the National Railroad Passenger 

Corporation in lieu of capital payments from States and commuter rail passenger transportation providers that are subject 

to the cost allocation policy under section 24905(c) of title 

49, United States Code; and 

(2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) 

of title 49, United States Code, such amounts do not constitute 

cross-subsidization of commuter rail passenger transportation. 

(e) USE OF FUNDS FOR STATE PAYMENTS FOR STATE-SUPPORTED

ROUTES.— 

(1) IN GENERAL.—Of the amounts made available under 

subsection (b), $174,850,000 shall be for use by the National 

Railroad Passenger Corporation to offset amounts required to 

be paid by States for covered State-supported routes. 

(2) FUNDING SHARE.—The share of funding provided under 

paragraph (1) with respect to a covered State-supported route 

shall be distributed as follows: 

(A) Each covered State-supported route shall receive 

7 percent of the costs allocated to the route in fiscal year 

2019 under the cost allocation methodology adopted pursuant to section 209 of the Passenger Rail Investment and 

Improvement Act of 2008 (Public Law 110–432). 

(B) Any remaining amounts after the distribution 

described in subparagraph (A) shall be apportioned to each 

covered State-supported route in proportion to the passenger revenue of such route and other revenue allocated 

to such route in fiscal year 2019 divided by the total 

passenger revenue and other revenue allocated to all covered State-supported routes in fiscal year 2019. 

(3) COVERED STATE-SUPPORTED ROUTE DEFINED.—In this 

subsection, the term ‘‘covered State-supported route’’ means 

a State-supported route, as such term is defined in section 

24102 of title 49, United States Code, but does not include 

a State-supported route for which service was terminated on 

or before February 1, 2020. 

(f) USE OF FUNDS FOR DEBT REPAYMENT OR PREPAYMENT.— 

Not more than $100,885,000 of the aggregate amounts made available under subsections (a) and (b) shall be— 
H. R. 1319—93 

(1) for the repayment or prepayment of debt incurred by 

the National Railroad Passenger Corporation under financing 

arrangements entered into prior to the date of enactment of 

this Act; and 

(2) to pay required reserves, costs, and fees related to 

such debt, including for loans from the Department of Transportation and loans that would otherwise have been paid from 

National Railroad Passenger Corporation revenues. 

(g) PROJECT MANAGEMENT OVERSIGHT.—Not more than 

$2,000,000 of the aggregate amounts made available under subsections (a) and (b) shall be for activities authorized under section 

11101(c) of the FAST Act (Public Law 114–94). 

SEC. 7102. RELIEF FOR AIRPORTS. 

(a) IN GENERAL.— 

(1) IN GENERAL.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any 

funds in the Treasury not otherwise appropriated, 

$8,000,000,000, to remain available until September 30, 2024, 

for assistance to sponsors of airports, as such terms are defined 

in section 47102 of title 49, United States Code, to be made 

available to prevent, prepare for, and respond to coronavirus. 

(2) REQUIREMENTS AND LIMITATIONS.—Amounts made 

available under this section— 

(A) may not be used for any purpose not directly related 

to the airport; and 

(B) may not be provided to any airport that was allocated in excess of 4 years of operating funds to prevent, 

prepare for, and respond to coronavirus in fiscal year 2020. 

(b) ALLOCATIONS.—The following terms shall apply to the 

amounts made available under this section: 

(1) OPERATING EXPENSES AND DEBT SERVICE PAYMENTS.— 

(A) IN GENERAL.—Not more than $6,492,000,000 shall 

be made available for primary airports, as such term is 

defined in section 47102 of title 49, United States Code, 

and certain cargo airports, for costs related to operations, 

personnel, cleaning, sanitization, janitorial services, combating the spread of pathogens at the airport, and debt 

service payments. 

(B) DISTRIBUTION.— Amounts made available under 

this paragraph— 

(i) shall not be subject to the reduced apportionments under section 47114(f) of title 49, United States 

Code; 

(ii) shall first be apportioned as set forth in sections 47114(c)(1)(A), 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 

47114(c)(2)(A), 47114(c)(2)(B), and 47114(c)(2)(E) of 

title 49, United States Code; and 

(iii) shall not be subject to a maximum apportionment limit set forth in section 47114(c)(1)(B) of title 

49, United States Code. 

(C) REMAINING AMOUNTS.—Any amount remaining 

after distribution under subparagraph (B) shall be distributed to the sponsor of each primary airport (as such term 

is defined in section 47102 of title 49, United States Code) 

based on each such primary airport’s passenger 

enplanements compared to the total passenger 
H. R. 1319—94 

enplanements of all such primary airports in calendar year 

2019. 

(2) FEDERAL SHARE FOR DEVELOPMENT PROJECTS.— 

(A) IN GENERAL.—Not more than $608,000,000 allocated under subsection (a)(1) shall be available to pay 

a Federal share of 100 percent of the costs for any grant 

awarded in fiscal year 2021, or in fiscal year 2020 with 

less than a 100-percent Federal share, for an airport 

development project (as such term is defined in section 

47102 of title 49). 

(B) REMAINING AMOUNTS.—Any amount remaining 

under this paragraph shall be distributed as described 

in paragraph (1)(C). 

(3) NONPRIMARY AIRPORTS.— 

(A) IN GENERAL.—Not more than $100,000,000 shall 

be made available for general aviation and commercial 

service airports that are not primary airports (as such 

terms are defined in section 47102 of title 49, United States 

Code) for costs related to operations, personnel, cleaning, 

sanitization, janitorial services, combating the spread of 

pathogens at the airport, and debt service payments. 

(B) DISTRIBUTION.—Amounts made available under 

this paragraph shall be apportioned to each non-primary 

airport based on the categories published in the most current National Plan of Integrated Airport Systems, reflecting 

the percentage of the aggregate published eligible development costs for each such category, and then dividing the 

allocated funds evenly among the eligible airports in each 

category, rounding up to the nearest thousand dollars. 

(C) REMAINING AMOUNTS.—Any amount remaining 

under this paragraph shall be distributed as described 

in paragraph (1)(C). 

(4) AIRPORT CONCESSIONS.— 

(A) IN GENERAL.—Not more than $800,000,000 shall 

be made available for sponsors of primary airports to provide relief from rent and minimum annual guarantees to 

airport concessions, of which at least $640,000,000 shall 

be available to provide relief to eligible small airport concessions and of which at least $160,000,000 shall be available 

to provide relief to eligible large airport concessions located 

at primary airports. 

(B) DISTRIBUTION.—The amounts made available for 

each set-aside in this paragraph shall be distributed to 

the sponsor of each primary airport (as such term is defined 

in section 47102 of title 49, United States Code) based 

on each such primary airport’s passenger enplanements 

compared to the total passenger enplanements of all such 

primary airports in calendar year 2019. 

(C) CONDITIONS.—As a condition of approving a grant 

under this paragraph— 

(i) the sponsor shall provide such relief from the 

date of enactment of this Act until the sponsor has 

provided relief equaling the total grant amount, to 

the extent practicable and to the extent permissible 

under State laws, local laws, and applicable trust 

indentures; and 
H. R. 1319—95 

(ii) for each set-aside, the sponsor shall provide 

relief from rent and minimum annual guarantee obligations to each eligible airport concession in an amount 

that reflects each eligible airport concession’s proportional share of the total amount of the rent and minimum annual guarantees of those eligible airport 

concessions at such airport. 

(c) ADMINISTRATION.— 

(1) ADMINISTRATIVE EXPENSES.—The Administrator of the 

Federal Aviation Administration may retain up to 0.1 percent 

of the funds provided under this section to fund the award 

of, and oversight by the Administrator of, grants made under 

this section. 

(2) WORKFORCE RETENTION REQUIREMENTS.— 

(A) REQUIRED RETENTION.—As a condition for receiving 

funds provided under this section, an airport shall continue 

to employ, through September 30, 2021, at least 90 percent 

of the number of individuals employed (after making 

adjustments for retirements or voluntary employee separations) by the airport as of March 27, 2020. 

(B) WAIVER OF RETENTION REQUIREMENT.—The Secretary shall waive the workforce retention requirement 

if the Secretary determines that— 

(i) the airport is experiencing economic hardship 

as a direct result of the requirement; or 

(ii) the requirement reduces aviation safety or 

security. 

(C) EXCEPTION.—The workforce retention requirement 

shall not apply to nonhub airports or nonprimary airports 

receiving funds under this section. 

(D) NONCOMPLIANCE.—Any financial assistance provided under this section to an airport that fails to comply 

with the workforce retention requirement described in 

subparagraph (A), and does not otherwise qualify for a 

waiver or exception under this paragraph, shall be subject 

to clawback by the Secretary. 

(d) DEFINITIONS.—In this section: 

(1) ELIGIBLE LARGE AIRPORT CONCESSION.—The term 

‘‘eligible large airport concession’’ means a concession (as 

defined in section 23.3 of title 49, Code of Federal Regulations), 

that is in-terminal and has maximum gross receipts, averaged 

over the previous three fiscal years, of more than $56,420,000. 

(2) ELIGIBLE SMALL AIRPORT CONCESSION.—The term 

‘‘eligible small airport concession’’ means a concession (as 

defined in section 23.3 of title 49, Code of Federal Regulations), 

that is in-terminal and— 

(A) a small business with maximum gross receipts, 

averaged over the previous 3 fiscal years, of less than 

$56,420,000; or 

(B) is a joint venture (as defined in section 23.3 of 

title 49, Code of Federal Regulations). 

SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND. 

(a) ESTABLISHMENT; APPROPRIATION.—There is established in 

the Federal Aviation Administration the Emergency FAA Employee 

Leave Fund (in this section referred to as the ‘‘Fund’’), to be 
H. R. 1319—96 

administered by the Administrator of the Federal Aviation Administration, for the purposes set forth in subsection (b). In addition 

to amounts otherwise available, there is appropriated for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $9,000,000, which shall be deposited into the Fund and 

remain available through September 30, 2022. 

(b) PURPOSE.—Amounts in the Fund shall be available to the 

Administrator for the use of paid leave under this section by any 

employee of the Administration who is unable to work because 

the employee— 

(1) is subject to a Federal, State, or local quarantine or 

isolation order related to COVID–19; 

(2) has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 

(3) is caring for an individual who is subject to such an 

order or has been so advised; 

(4) is experiencing symptoms of COVID–19 and seeking 

a medical diagnosis; 

(5) is caring for a son or daughter of such employee if 

the school or place of care of the son or daughter has been 

closed, if the school of such son or daughter requires or makes 

optional a virtual learning instruction model or requires or 

makes optional a hybrid of in-person and virtual learning 

instruction models, or the child care provider of such son or 

daughter is unavailable, due to COVID–19 precautions; 

(6) is experiencing any other substantially similar condition; 

(7) is caring for a family member with a mental or physical 

disability or who is 55 years of age or older and incapable 

of self-care, without regard to whether another individual other 

than the employee is available to care for such family member, 

if the place of care for such family member is closed or the 

direct care provider is unavailable due to COVID–19; or 

(8) is obtaining immunization related to COVID–19 or is 

recovering from any injury, disability, illness, or condition 

related to such immunization. 

(c) LIMITATIONS.— (1) PERIOD OF AVAILABILITY.—Paid leave under this section 

may only be provided to and used by an employee of the 

Administration during the period beginning on the date of 

enactment of this section and ending on September 30, 2021. 

(2) TOTAL HOURS; AMOUNT.—Paid leave under this section— 

(A) shall be provided to an employee of the Administration in an amount not to exceed 600 hours of paid leave 

for each full-time employee, and in the case of a parttime employee, employee on an uncommon tour of duty, 

or employee with a seasonal work schedule, in an amount 

not to exceed the proportional equivalent of 600 hours 

to the extent amounts in the Fund remain available for 

reimbursement; 

(B) shall be paid at the same hourly rate as other 

leave payments; and 

(C) may not be provided to an employee if the leave 

would result in payments greater than $2,800 in aggregate 

for any biweekly pay period for a full-time employee, or 

a proportionally equivalent biweekly limit for a part-time 

employee. 
H. R. 1319—97 

(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this 

section— 

(A) is in addition to any other leave provided to an 

employee of the Administration; and 

(B) may not be used by an employee of the Administration concurrently with any other paid leave. 

(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave 

provided to an employee of the Administration under this section shall reduce the total service used to calculate any Federal 

civilian retirement benefit. 

SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND. 

(a) ESTABLISHMENT; APPROPRIATION.—There is established in 

the Transportation Security Administration (in this section referred 

to as the ‘‘Administration’’) the Emergency TSA Employee Leave 

Fund (in this section referred to as the ‘‘Fund’’), to be administered 

by the Administrator of the Administration, for the purposes set 

forth in subsection (b). In addition to amounts otherwise available, 

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

the Treasury not otherwise appropriated, $13,000,000, which shall 

be deposited into the Fund and remain available through September 

30, 2022. 

(b) PURPOSE.—Amounts in the Fund shall be available to the 

Administration for the use of paid leave under this section by 

any employee of the Administration who is unable to work because 

the employee— 

(1) is subject to a Federal, State, or local quarantine or 

isolation order related to COVID–19; 

(2) has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 

(3) is caring for an individual who is subject to such an 

order or has been so advised; 

(4) is experiencing symptoms of COVID–19 and seeking 

a medical diagnosis; 

(5) is caring for a son or daughter of such employee if 

the school or place of care of the son or daughter has been 

closed, if the school of such son or daughter requires or makes 

optional a virtual learning instruction model or requires or 

makes optional a hybrid of in-person and virtual learning 

instruction models, or the child care provider of such son or 

daughter is unavailable, due to COVID–19 precautions; 

(6) is experiencing any other substantially similar condition; 

(7) is caring for a family member with a mental or physical 

disability or who is 55 years of age or older and incapable 

of self-care, without regard to whether another individual other 

than the employee is available to care for such family member, 

if the place of care for such family member is closed or the 

direct care provider is unavailable due to COVID–19; or 

(8) is obtaining immunization related to COVID–19 or is 

recovering from any injury, disability, illness, or condition 

related to such immunization. 

(c) LIMITATIONS.— 

(1) PERIOD OF AVAILABILITY.—Paid leave under this section 

may only be provided to and used by an employee of the 

Administration during the period beginning on the date of 

enactment of this section and ending on September 30, 2021. 
H. R. 1319—98 

(2) TOTAL HOURS; AMOUNT.—Paid leave under this section— 

(A) shall be provided to an employee of the Administration in an amount not to exceed 600 hours of paid leave 

for each full-time employee, and in the case of a parttime employee, employee on an uncommon tour of duty, 

or employee with a seasonal work schedule, in an amount 

not to exceed the proportional equivalent of 600 hours 

to the extent amounts in the Fund remain available for 

reimbursement; 

(B) shall be paid at the same hourly rate as other 

leave payments; and 

(C) may not be provided to an employee if the leave would result in payments greater than $2,800 in aggregate 

for any biweekly pay period for a full-time employee, or 

a proportionally equivalent biweekly limit for a part-time 

employee. 

(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this 

section— 

(A) is in addition to any other leave provided to an 

employee of the Administration; and 

(B) may not be used by an employee of the Administration concurrently with any other paid leave. 

(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave 

provided to an employee of the Administration under this section shall reduce the total service used to calculate any Federal 

civilian retirement benefit. 

Subtitle B—Aviation Manufacturing Jobs 

Protection 

SEC. 7201. DEFINITIONS. 

In this subtitle: 

(1) ELIGIBLE EMPLOYEE GROUP.—The term ‘‘eligible 

employee group’’ means the portion of an employer’s United 

States workforce that— 

(A) does not exceed 25 percent of the employer’s total 

United States workforce as of April 1, 2020; and 

(B) contains only employees with a total compensation level of $200,000 or less per year; and 

(C) is engaged in aviation manufacturing activities and 

services, or maintenance, repair, and overhaul activities 

and services. 

(2) AVIATION MANUFACTURING COMPANY.—The term ‘‘aviation manufacturing company’’ means a corporation, firm, or 

other business entity— 

(A) that— 

(i) actively manufactures an aircraft, aircraft 

engine, propeller, or a component, part, or systems 

of an aircraft or aircraft engine under a Federal Aviation Administration production approval; 

(ii) holds a certificate issued under part 145 of 

title 14, Code of Federal Regulations, for maintenance, 

repair, and overhaul of aircraft, aircraft engines, 

components, or propellers; or 

(iii) operates a process certified to SAE AS9100 

related to the design, development, or provision of an 
H. R. 1319—99 

aviation product or service, including a part, component, or assembly; 

(B) which— 

(i) is established, created, or organized in the 

United States or under the laws of the United States; 

and 

(ii) has significant operations in, and a majority 

of its employees engaged in aviation manufacturing 

activities and services, or maintenance, repair, and 

overhaul activities and services based in the United 

States; 

(C) which has involuntarily furloughed or laid off at 

least 10 percent of its workforce in 2020 as compared 

to 2019 or has experienced at least a 15 percent decline 

in 2020 revenues as compared to 2019; 

(D) that, as supported by sworn financial statements 

or other appropriate data, has identified the eligible 

employee group and the amount of total compensation level 

for the eligible employee group; 

(E) that agrees to provide private contributions and 

maintain the total compensation level for the eligible 

employee group for the duration of an agreement under 

this subtitle; 

(F) that agrees to provide immediate notice and justification to the Secretary of involuntary furloughs or layoffs exceeding 10 percent of the workforce that is not 

included in an eligible employee group for the duration 

of an agreement and receipt of public contributions under 

this subtitle; 

(G) that has not conducted involuntary furloughs or 

reduced pay rates or benefits for the eligible employee 

group, subject to the employer’s right to discipline or terminate an employee in accordance with employer policy, 

between the date of application and the date on which 

such a corporation, firm, or other business entity enters 

into an agreement with the Secretary under this subtitle; 

and 

(H) that— 

(i) in the case of a corporation, firm, or other 

business entity including any parent company or subsidiary of such a corporation, firm, or other business 

entity, that holds any type or production certificate 

or similar authorization issued under section 44704 

of title 49, United States Code, with respect to a transport-category airplane covered under part 25 of title 

14, Code of Federal Regulations, certificated with a 

passenger seating capacity of 50 or more, agrees to 

refrain from conducting involuntary layoffs or furloughs, or reducing pay rates and benefits, for the 

eligible employee group, subject to the employer’s right 

to discipline or terminate an employee in accordance 

with employer policy from the date of agreement until 

September 30, 2021, or the duration of the agreement 

and receipt of public contributions under this subtitle, 

whichever period ends later; or 

(ii) in the case of corporation, firm, or other business entity not specified under subparagraph (i), agrees 
H. R. 1319—100 

to refrain from conducting involuntary layoffs or furloughs, or reducing pay rates and benefits, for the 

eligible employee group, subject to the employer’s right 

to discipline or terminate an employee in accordance 

with employer policy for the duration of the agreement 

and receipt of public contributions under this subtitle. 

(3) EMPLOYEE.—The term ‘‘employee’’ has the meaning 

given that term in section 3 of the Fair Labor Standards 

Act of 1938 (29 U.S.C. 203). 

(4) EMPLOYER.—The term ‘‘employer’’ means an aviation 

manufacturing company that is an employer (as defined in 

section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 

203)). 

(5) PRIVATE CONTRIBUTION.—The term ‘‘private contribution’’ means the contribution funded by the employer under 

this subtitle to maintain 50 percent of the eligible employee 

group’s total compensation level, and combined with the public 

contribution, is sufficient to maintain the total compensation 

level for the eligible employee group as of April 1, 2020. 

(6) PUBLIC CONTRIBUTION.—The term ‘‘public contribution’’ 

means the contribution funded by the Federal Government 

under this subtitle to provide 50 percent of the eligible 

employees group’s total compensation level, and combined with 

the private contribution, is sufficient to maintain the total 

compensation level for those in the eligible employee group 

as of April 1, 2020. 

(7) SECRETARY.—The term ‘‘Secretary’’ means the Secretary 

of Transportation. 

(8) TOTAL COMPENSATION LEVEL.—The term ‘‘total compensation level’’ means the level of total base compensation 

and benefits being provided to an eligible employee group 

employee, excluding overtime and premium pay, and excluding 

any Federal, State, or local payroll taxes paid, as of April 

1, 2020. 

SEC. 7202. PAYROLL SUPPORT PROGRAM. 

(a) IN GENERAL.—The Secretary shall establish a payroll support program and enter into agreements with employers who meet 

the eligibility criteria specified in subsection (b) and are not ineligible under subsection (c), to provide public contributions to supplement compensation of an eligible employee group. There is appropriated for fiscal year 2021, out of amounts in the Treasury not 

otherwise appropriated, $3,000,000,000, to remain available until 

September 30, 2023, for the Secretary to carry out the payroll 

support program authorized under the preceding sentence for which 

1 percent of the funds may be used for implementation costs and 

administrative expenses. 

(b) ELIGIBILITY.—The Secretary shall enter into an agreement 

and provide public contributions, for a term no longer than 6 

months, solely with an employer that agrees to use the funds 

received under an agreement exclusively for the continuation of 

employee wages, salaries, and benefits, to maintain the total compensation level for the eligible employee group as of April 1, 2020 

for the duration of the agreement, and to facilitate the retention, 

rehire, or recall of employees of the employer, except that such 

funds may not be used for back pay of returning rehired or recalled 

employees. 
H. R. 1319—101 

(c) INELIGIBILITY.—The Secretary may not enter into any agreement under this section with an employer who was allowed a 

credit under section 2301 of the CARES Act (26 U.S.C. 3111 note) 

for the immediately preceding calendar quarter ending before such 

agreement is entered into, who received financial assistance under 

section 4113 of the CARES Act (15 U.S.C. 9073), or who is currently 

expending financial assistance under the paycheck protection program established under section 7(a)(36) of the Small Business Act 

(15 U.S.C. 636(a)(36)), as of the date the employer submits an 

application under the payroll support program established under 

subsection (a). 

(d) REDUCTIONS.—To address any shortfall in assistance that 

would otherwise be provided under this subtitle, the Secretary 

shall reduce, on a pro rata basis, the financial assistance provided 

under this subtitle. 

(e) AGREEMENT DEADLINE.—No agreement may be entered into 

by the Secretary under the payroll support program established 

under subsection (a) after the last day of the 6 month period 

that begins on the effective date of the first agreement entered 

into under such program. 

Subtitle C—Airlines 

SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM 

EXTENSION. 

(a) DEFINITIONS.—The definitions in section 40102(a) of title 

49, United States Code, shall apply with respect to terms used 

in this section, except that— 

(1) the term ‘‘catering functions’’ means preparation, 

assembly, or both, of food, beverages, provisions and related 

supplies for delivery, and the delivery of such items, directly 

to aircraft or to a location on or near airport property for 

subsequent delivery to aircraft; 

(2) the term ‘‘contractor’’ means— 

(A) a person that performs, under contract with a 

passenger air carrier conducting operations under part 121 

of title 14, Code of Federal Regulations— 

(i) catering functions; or 

(ii) functions on the property of an airport that 

are directly related to the air transportation of persons, 

property, or mail, including the loading and unloading 

of property on aircraft, assistance to passengers under 

part 382 of title 14, Code of Federal Regulations, security, airport ticketing and check-in functions, groundhandling of aircraft, or aircraft cleaning and sanitization functions and waste removal; or 

(B) a subcontractor that performs such functions; 

(3) the term ‘‘employee’’ means an individual, other than 

a corporate officer, who is employed by an air carrier or a 

contractor; 

(4) the term ‘‘eligible air carrier’’ means an air carrier 

that— 

(A) received financial assistance pursuant section 

402(a)(1) of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260); 

(B) provides air transportation as of March 31, 2021; 
H. R. 1319—102 

(C) has not conducted involuntary furloughs or reduced 

pay rates or benefits between March 31, 2021, and the 

date on which the air carrier makes a certification to the 

Secretary pursuant to subparagraph (D); and 

(D) certifies to the Secretary that such air carrier will— 

(i) refrain from conducting involuntary furloughs 

or reducing pay rates or benefits until September 30, 

2021, or the date on which assistance provided under 

this section is exhausted, whichever is later; 

(ii) refrain from purchasing an equity security of 

the air carrier or the parent company of the air carrier 

that is listed on a national securities exchange through 

September 30, 2022; 

(iii) refrain from paying dividends, or making other 

capital distributions, with respect to common stock 

(or equivalent interest) of such air carrier through 

September 30, 2022; 

(iv) during the 2-year period beginning April 1, 

2021, and ending April 1, 2023, refrain from paying— 

(I) any officer or employee of the air carrier 

whose total compensation exceeded $425,000 in 

calendar year 2019 (other than an employee whose 

compensation is determined through an existing 

collective bargaining agreement entered into prior 

to the date of enactment of this Act)— 

(aa) total compensation that exceeds, 

during any 12 consecutive months of such 2- 

year period, the total compensation received 

by the officer or employee from the air carrier 

in calendar year 2019; or 

(bb) severance pay or other benefits upon 

termination of employment with the air carrier 

which exceeds twice the maximum total compensation received by the officer or employee 

from the air carrier in calendar year 2019; 

and 

(II) any officer or employee of the air carrier 

whose total compensation exceeded $3,000,000 in 

calendar year 2019 during any 12 consecutive 

months of such period total compensation in excess 

of the sum of— 

(aa) $3,000,000; and 

(bb) 50 percent of the excess over 

$3,000,000 of the total compensation received 

by the officer or employee from the air carrier 

in calendar year 2019. 

(5) the term ‘‘eligible contractor’’ means a contractor that— 

(A) received financial assistance pursuant to section 

402(a)(2) of division N of the Consolidated Appropriations 

Act, 2021 (Public Law 116–260); 

(B) performs one or more of the functions described 

under paragraph (2) as of March 31, 2021; 

(C) has not conducted involuntary furloughs or reduced 

pay rates or benefits between March 31, 2021, and the 

date on which the contractor makes a certification to the 

Secretary pursuant to subparagraph (D); and 

(D) certifies to the Secretary that such contractor will— 
H. R. 1319—103 

(i) refrain from conducting involuntary furloughs 

or reducing pay rates or benefits until September 30, 

2021, or the date on which assistance provided under 

this section is exhausted, whichever is later; 

(ii) refrain from purchasing an equity security of 

the contractor or the parent company of the contractor 

that is listed on a national securities exchange through 

September 30, 2022; 

(iii) refrain from paying dividends, or making other 

capital distributions, with respect to common stock 

(or equivalent interest) of the contractor through September 30, 2022; 

(iv) during the 2-year period beginning April 1, 

2021, and ending April 1, 2023, refrain from paying— 

(I) any officer or employee of the contractor 

whose total compensation exceeded $425,000 in 

calendar year 2019 (other than an employee whose 

compensation is determined through an existing 

collective bargaining agreement entered into prior 

to the date of enactment of this Act)— 

(aa) total compensation that exceeds, 

during any 12 consecutive months of such 2- 

year period, the total compensation received 

by the officer or employee from the contractor 

in calendar year 2019; or 

(bb) severance pay or other benefits upon 

termination of employment with the contractor 

which exceeds twice the maximum total compensation received by the officer or employee 

from the contractor in calendar year 2019; 

and 

(II) any officer or employee of the contractor 

whose total compensation exceeded $3,000,000 in 

calendar year 2019 during any 12 consecutive 

months of such period total compensation in excess 

of the sum of— 

(aa) $3,000,000; and 

(bb) 50 percent of the excess over 

$3,000,000 of the total compensation received 

by the officer or employee from the contractor 

in calendar year 2019. 

(6) the term ‘‘Secretary’’ means the Secretary of the 

Treasury. 

(b) PAYROLL SUPPORT GRANTS.— 

(1) IN GENERAL.—The Secretary shall make available to 

eligible air carriers and eligible contractors, financial assistance 

exclusively for the continuation of payment of employee wages, 

salaries, and benefits to— 

(A) eligible air carriers, in an aggregate amount of $14,000,000,000; and 

(B) eligible contractors, in an aggregate amount of $1,000,000,000. 

(2) APPORTIONMENTS.— 

(A) IN GENERAL.—The Secretary shall apportion funds 

to eligible air carriers and eligible contractors in accordance 

with the requirements of this section not later than April 

15, 2021. 
H. R. 1319—104 

(B) ELIGIBLE AIR CARRIERS.—The Secretary shall apportion funds made available under paragraph (1)(A) to each 

eligible air carrier in the ratio that— 

(i) the amount received by the air carrier pursuant 

to section 403(a) of division N of the Consolidated 

Appropriations Act, 2021 (Public Law 116–260) bears 

to 

(ii) $15,000,000,000. 

(C) ELIGIBLE CONTRACTORS.—The Secretary shall 

apportion, to each eligible contractor, an amount equal 

to the total amount such contractor received pursuant to 

section 403(a) of division N of the Consolidated Appropriations Act, 2021 (Public Law 116–260). 

(3) IN GENERAL.— 

(A) FORMS; TERMS AND CONDITIONS.—The Secretary 

shall provide financial assistance to an eligible air carrier 

or eligible contractor under this section in the same form 

and on the same terms and conditions as determined by 

pursuant to section 403(b)(1)(A) of subtitle A of title IV 

of division N of the Consolidated Appropriations Act, 2021 

(Pub. L. No. 116–260). 

(B) PROCEDURES.—The Secretary shall publish streamlined and expedited procedures not later than 5 days after 

the date of enactment of this section for eligible air carriers 

and eligible contractors to submit requests for financial 

assistance under this section. 

(C) DEADLINE FOR IMMEDIATE PAYROLL ASSISTANCE.— 

Not later than 10 days after the date of enactment of 

this section, the Secretary shall make initial payments 

to air carriers and contractors that submit requests for 

financial assistance approved by the Secretary. 

(4) TAXPAYER PROTECTION.—The Secretary shall receive 

financial instruments issued by recipients of financial assistance under this section in the same form and amount, and 

under the same terms and conditions, as determined by the 

Secretary under section 408 of subtitle A of title IV of division 

N of the Consolidated Appropriations Act, 2021 (Pub. L. No. 

116–260). 

(5) ADMINISTRATIVE EXPENSES.—Of the amounts made 

available under paragraph (1)(A), $10,000,000 shall be made 

available to the Secretary for costs and administrative expenses 

associated with providing financial assistance under this section. 

(c) FUNDING.—In addition to amounts otherwise available, there 

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

Treasury not otherwise appropriated, $15,000,000,000, to remain 

available until expended, to carry out this section. 
H. R. 1319—105 

Subtitle D—Consumer Protection and 

Commerce Oversight 

SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT CONSUMERS FROM POTENTIALLY DANGEROUS 

PRODUCTS RELATED TO COVID–19. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Consumer Product Safety Commission for fiscal year 2021, out of any money in the Treasury not 

otherwise appropriated, $50,000,000, to remain available until September 30, 2026, for the purposes described in subsection (b). 

(b) PURPOSES.—The funds made available in subsection (a) 

shall only be used for purposes of the Consumer Product Safety 

Commission to— 

(1) carry out the requirements in title XX of division FF 

of the Consolidated Appropriations Act, 2021 (Public Law 116– 

260); 

(2) enhance targeting, surveillance, and screening of consumer products, particularly COVID–19 products, entering the 

United States at ports of entry, including ports of entry for 

de minimis shipments; 

(3) enhance monitoring of internet websites for the offering 

for sale of new and used violative consumer products, particularly COVID–19 products, and coordination with retail and 

resale websites to improve identification and elimination of 

listings of such products; 

(4) increase awareness and communication particularly of 

COVID–19 product related risks and other consumer product 

safety information; and 

(5) improve the Commission’s data collection and analysis 

system especially with a focus on consumer product safety 

risks resulting from the COVID–19 pandemic to socially disadvantaged individuals and other vulnerable populations. 

(c) DEFINITIONS.—In this section— 

(1) the term ‘‘Commission’’ means the Consumer Product 

Safety Commission; 

(2) the term ‘‘violative consumer products’’ means consumer 

products in violation of an applicable consumer product safety 

standard under the Consumer Product Safety Act (15 U.S.C. 

2051 et seq.) or any similar rule, regulation, standard, or ban 

under any other Act enforced by the Commission; 

(3) the term ‘‘COVID–19 emergency period’’ means the 

period during which a public health emergency declared pursuant to section 319 of the Public Health Service Act (42 U.S.C. 

247d) with respect to the 2019 novel coronavirus (COVID– 

19), including under any renewal of such declaration, is in 

effect; and 

(4) the term ‘‘COVID–19 products’’ means consumer products, as defined by section 3(a)(5) of the Consumer Product 

Safety Act (15 U.S.C. 2052(a)(5)), whose risks have been significantly affected by COVID–19 or whose sales have materially 

increased during the COVID–19 emergency period as a result 

of the COVID–19 pandemic. 
H. R. 1319—106 

SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL CONNECTIONS AND DEVICES. 

(a) REGULATIONS REQUIRED.—Not later than 60 days after the 

date of the enactment of this Act, the Commission shall promulgate 

regulations providing for the provision, from amounts made available from the Emergency Connectivity Fund, of support under paragraphs (1)(B) and (2) of section 254(h) of the Communications 

Act of 1934 (47 U.S.C. 254(h)) to an eligible school or library, 

for the purchase during a COVID–19 emergency period of eligible 

equipment or advanced telecommunications and information services (or both), for use by— 

(1) in the case of a school, students and staff of the school 

at locations that include locations other than the school; and 

(2) in the case of a library, patrons of the library at locations 

that include locations other than the library. 

(b) SUPPORT AMOUNT.—In providing support under the covered 

regulations, the Commission shall reimburse 100 percent of the 

costs associated with the eligible equipment, advanced telecommunications and information services, or eligible equipment and 

advanced telecommunications and information services, except that 

any reimbursement of a school or library for the costs associated 

with any eligible equipment may not exceed an amount that the 

Commission determines, with respect to the request by the school 

or library for the reimbursement, is reasonable. 

(c) EMERGENCY CONNECTIVITY FUND.— 

(1) ESTABLISHMENT.—There is established in the Treasury 

of the United States a fund to be known as the ‘‘Emergency 

Connectivity Fund’’. 

(2) APPROPRIATION.—In addition to amounts otherwise 

available, there is appropriated to the Emergency Connectivity 

Fund for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated— 

(A) $7,171,000,000, to remain available until September 30, 2030, for— 

(i) the provision of support under the covered regulations; and 

(ii) the Commission to adopt, and the Commission 

and the Universal Service Administrative Company 

to administer, the covered regulations; and 

(B) $1,000,000, to remain available until September 

30, 2030, for the Inspector General of the Commission 

to conduct oversight of support provided under the covered 

regulations. 

(3) LIMITATION.—Not more than 2 percent of the amount 

made available under paragraph (2)(A) may be used for the 

purposes described in clause (ii) of such paragraph. 

(4) RELATIONSHIP TO UNIVERSAL SERVICE CONTRIBUTIONS.— Support provided under the covered regulations shall be provided from amounts made available from the Emergency 

Connectivity Fund and not from contributions under section 

254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)). 

(d) DEFINITIONS.—In this section: 

(1) ADVANCED TELECOMMUNICATIONS AND INFORMATION

SERVICES.—The term ‘‘advanced telecommunications and 

information services’’ means advanced telecommunications and 

information services, as such term is used in section 254(h) 

of the Communications Act of 1934 (47 U.S.C. 254(h)). 
H. R. 1319—107 

(2) COMMISSION.—The term ‘‘Commission’’ means the Federal Communications Commission. 

(3) CONNECTED DEVICE.—The term ‘‘connected device’’ 

means a laptop computer, tablet computer, or similar enduser device that is capable of connecting to advanced telecommunications and information services. 

(4) COVERED REGULATIONS.—The term ‘‘covered regulations’’ means the regulations promulgated under subsection 

(a). 

(5) COVID–19 EMERGENCY PERIOD.—The term ‘‘COVID– 

19 emergency period’’ means a period that— 

(A) begins on the date of a determination by the Secretary of Health and Human Services pursuant to section 

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

that a public health emergency exists as a result of COVID– 

19; and 

(B) ends on the June 30 that first occurs after the 

date that is 1 year after the date on which such determination (including any renewal thereof) terminates. 

(6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible equipment’’ 

means the following: 

(A) Wi-Fi hotspots. 

(B) Modems. 

(C) Routers. 

(D) Devices that combine a modem and router. 

(E) Connected devices. 

(7) ELIGIBLE SCHOOL OR LIBRARY.—The term ‘‘eligible school 

or library’’ means an elementary school, secondary school, or 

library (including a Tribal elementary school, Tribal secondary 

school, or Tribal library) eligible for support under paragraphs 

(1)(B) and (2) of section 254(h) of the Communications Act 

of 1934 (47 U.S.C. 254(h)). 

(8) EMERGENCY CONNECTIVITY FUND.—The term ‘‘Emergency Connectivity Fund’’ means the fund established under 

subsection (c)(1). 

(9) LIBRARY.—The term ‘‘library’’ includes a library consortium. 

(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless networking 

protocol based on Institute of Electrical and Electronics Engineers standard 802.11 (or any successor standard). 

(11) WI-FI HOTSPOT.—The term ‘‘Wi-Fi hotspot’’ means a 

device that is capable of— 

(A) receiving advanced telecommunications and 

information services; and 

(B) sharing such services with a connected device 

through the use of Wi-Fi. 

SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR 

GENERAL. 

In addition to amounts otherwise available, there is appropriated to the Office of the Inspector General of the Department 

of Commerce for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $3,000,000, to remain available until 

September 30, 2022, for oversight of activities supported with funds 

appropriated to the Department of Commerce to prevent, prepare 

for, and respond to COVID–19. 
H. R. 1319—108 

SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID–19 

RELATED WORK. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Federal Trade Commission for 

fiscal year 2021, $30,400,000, to remain available until September 

30, 2026, for the purposes described in subsection (b). 

(b) PURPOSES.—From the amount appropriated under subsection (a), the Federal Trade Commission shall use— 

(1) $4,400,000 to process and monitor consumer complaints 

received into the Consumer Sentinel Network, including 

increased complaints received regarding unfair or deceptive 

acts or practices related to COVID–19; (2) $2,000,000 for consumer-related education, including 

in connection with unfair or deceptive acts or practices related 

to COVID–19; and (3) $24,000,000 to fund full-time employees of the Federal 

Trade Commission to address unfair or deceptive acts or practices, including those related to COVID–19. 

Subtitle E—Science and Technology 

SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY. 

In addition to amounts otherwise made available, there are 

appropriated to the National Institute of Standards and Technology 

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

appropriated, $150,000,000, to remain available until September 

30, 2022, to fund awards for research, development, and testbeds 

to prevent, prepare for, and respond to coronavirus. None of the 

funds provided by this section shall be subject to cost share requirements. 

SEC. 7502. NATIONAL SCIENCE FOUNDATION. 

In addition to amounts otherwise made available, there are 

appropriated to the National Science Foundation for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$600,000,000, to remain available until September 30, 2022, to 

fund or extend new and existing research grants, cooperative agreements, scholarships, fellowships, and apprenticeships, and related 

administrative expenses to prevent, prepare for, and respond to 

coronavirus. 

Subtitle F—Corporation for Public 

Broadcasting 

SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING. 

In addition to amounts otherwise made available, there is 

appropriated to the Corporation for Public Broadcasting for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $175,000,000, to remain available until expended, to prevent, prepare for, and respond to coronavirus, including for fiscal 

stabilization grants to public telecommunications entities, as 

defined in section 397 of the Communications Act of 1934 (47 

U.S.C. 397), with no deduction for administrative or other costs 

of the Corporation, to maintain programming and services and 
H. R. 1319—109 

preserve small and rural stations threatened by declines in nonFederal revenues. 

TITLE VIII—COMMITTEE ON VETERANS’ 

AFFAIRS 

SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING. 

In addition to amounts otherwise made available, there is 

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

not otherwise appropriated, $272,000,000, to remain available until 

September 30, 2023, pursuant to sections 308, 310, 7101 through 

7113, 7701, and 7703 of title 38, United States Code. 

SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH 

NEEDS. 

In addition to amounts otherwise made available, there is 

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

not otherwise appropriated, $14,482,000,000, to remain available 

until September 30, 2023, for allocation under chapters 17, 20, 

73, and 81 of title 38, United States Code, of which not more 

than $4,000,000,000 shall be available pursuant to section 1703 

of title 38, United States Code for health care furnished through 

the Veterans Community Care program in sections 1703(c)(1) and 

1703(c)(5) of such title. 

SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION. 

In addition to amounts otherwise made available, there is 

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

not otherwise appropriated, $100,000,000, to remain available until 

September 30, 2022, for the supply chain modernization initiative 

under sections 308, 310, and 7301(b) of title 38, United States 

Code. 

SEC. 8004. FUNDING FOR STATE HOMES. 

In addition to amounts otherwise made available, there are 

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

not otherwise appropriated— (1) $500,000,000, to remain available until expended, for 

allocation under sections 8131 through 8137 of title 38, United 

States Code: and 

(2) $250,000,000, to remain available until September 30, 

2022, for a one-time only obligation and expenditure to existing 

State extended care facilities for veterans in proportion to each 

State’s share of the total resident capacity in such facilities 

as of the date of enactment of this Act where such capacity 

includes only veterans on whose behalf the Department pays 

a per diem payment pursuant to section 1741 or 1745 of title 

38, United States Code. 

SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS 

OFFICE OF INSPECTOR GENERAL. 

In addition to amounts otherwise made available, there is 

appropriated to the Office of Inspector General of the Department 

of Veterans Affairs for fiscal year 2021, out of any money in the 

Treasury not otherwise appropriated, $10,000,000, to remain available until expended, for audits, investigations, and other oversight 
H. R. 1319—110 

of projects and activities carried out with funds made available 

to the Department of Veterans Affairs. 

SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM. 

(a) IN GENERAL.—The Secretary of Veterans Affairs shall carry 

out a program under which the Secretary shall provide up to 

12 months of retraining assistance to an eligible veteran for the 

pursuit of a covered program of education. Such retraining assistance shall be in addition to any other entitlement to educational 

assistance or benefits for which a veteran is, or has been, eligible. 

(b) ELIGIBLE VETERANS.— 

(1) IN GENERAL.—In this section, the term ‘‘eligible veteran’’ 

means a veteran who— 

(A) as of the date of the receipt by the Department 

of Veterans Affairs of an application for assistance under 

this section, is at least 22 years of age but not more 

than 66 years of age; 

(B) as of such date, is unemployed by reason of the 

covered public health emergency, as certified by the veteran; 

(C) as of such date, is not eligible to receive educational 

assistance under chapter 30, 31, 32, 33, or 35 of title 

38, United States Code, or chapter 1606 of title 10, United 

States Code; 

(D) is not enrolled in any Federal or State jobs program; 

(E) is not in receipt of compensation for a serviceconnected disability rated totally disabling by reason of 

unemployability; and 

(F) will not be in receipt of unemployment compensation (as defined in section 85(b) of the Internal Revenue 

Code of 1986), including any cash benefit received pursuant 

to subtitle A of title II of division A of the CARES Act 

(Public Law 116–136), as of the first day on which the 

veteran would receive a housing stipend payment under 

this section. 

(2) TREATMENT OF VETERANS WHO TRANSFER ENTITLEMENT.—For purposes of paragraph (1)(C), a veteran who has 

transferred all of the veteran’s entitlement to educational 

assistance under section 3319 of title 38, United States Code, 

shall be considered to be a veteran who is not eligible to 

receive educational assistance under chapter 33 of such title. 

(3) FAILURE TO COMPLETE.—A veteran who receives 

retraining assistance under this section to pursue a program 

of education and who fails to complete the program of education 

shall not be eligible to receive additional assistance under this 

section. 

(c) COVERED PROGRAMS OF EDUCATION.— (1) IN GENERAL.—For purposes of this section, a covered 

program of education is a program of education (as such term 

is defined in section 3452(b) of title 38, United States Code) 

for training, pursued on a full-time or part-time basis— 

(A) that— 

(i) is approved under chapter 36 of such title; 

(ii) does not lead to a bachelors or graduate degree; 

and 
H. R. 1319—111 

(iii) is designed to provide training for a highdemand occupation, as determined under paragraph 

(3); or 

(B) that is a high technology program of education 

offered by a qualified provider, under the meaning given 

such terms in section 116 of the Harry W. Colmery Veterans Educational Assistance Act of 2017 (Public Law 115– 

48; 38 U.S.C. 3001 note). 

(2) ACCREDITED PROGRAMS.—In the case of an accredited 

program of education, the program of education shall not be 

considered a covered program of education under this section 

if the program has received a show cause order from the 

accreditor of the program during the five-year period preceding 

the date of the enactment of this Act. 

(3) DETERMINATION OF HIGH-DEMAND OCCUPATIONS.—In 

carrying out this section, the Secretary shall use the list of 

high-demand occupations compiled by the Commissioner of 

Labor Statistics. 

(4) FULL-TIME DEFINED.—For purposes of this subsection, 

the term ‘‘full-time’’ has the meaning given such term under 

section 3688 of title 38, United States Code. 

(d) AMOUNT OF ASSISTANCE.— 

(1) RETRAINING ASSISTANCE.—The Secretary of Veterans 

Affairs shall provide to an eligible veteran pursuing a covered 

program of education under the retraining assistance program 

under this section an amount equal to the amount of educational assistance payable under section 3313(c)(1)(A) of title 

38, United States Code, for each month the veteran pursues 

the covered program of education. Such amount shall be payable 

directly to the educational institution offering the covered program of education pursued by the veteran as follows: 

(A) 50 percent of the total amount payable shall be 

paid when the eligible veteran begins the program of education. 

(B) 25 percent of the total amount payable shall be 

paid when the eligible veteran completes the program of 

education. 

(C) 25 percent of the total amount payable shall be 

paid when the eligible veteran finds employment in a field 

related to the program of education. 

(2) FAILURE TO COMPLETE.— 

(A) PRO-RATED PAYMENTS.—In the case of a veteran 

who pursues a covered program of education under the 

retraining assistance program under this section, but who 

does not complete the program of education, the Secretary 

shall pay to the educational institution offering such program of education a pro-rated amount based on the number 

of months the veteran pursued the program of education 

in accordance with this paragraph. 

(B) PAYMENT OTHERWISE DUE UPON COMPLETION OF

PROGRAM.—The Secretary shall pay to the educational 

institution a pro-rated amount under paragraph (1)(B) 

when the veteran provides notice to the educational institution that the veteran no longer intends to pursue the 

program of education. 

(C) NONRECOVERY FROM VETERAN.—In the case of a 

veteran referred to in subparagraph (A), the educational 
H. R. 1319—112 

institution may not seek payment from the veteran for 

any amount that would have been payable under paragraph 

(1)(B) had the veteran completed the program of education. 

(D) PAYMENT DUE UPON EMPLOYMENT.— 

(i) VETERANS WHO FIND EMPLOYMENT.—In the case 

of a veteran referred to in subparagraph (A) who finds 

employment in a field related to the program of education during the 180-day period beginning on the 

date on which the veteran withdraws from the program 

of education, the Secretary shall pay to the educational 

institution a pro-rated amount under paragraph (1)(C) 

when the veteran finds such employment. 

(ii) VETERANS WHO DO NOT FIND EMPLOYMENT.— 

In the case of a veteran referred to in subparagraph 

(A) who does not find employment in a field related 

to the program of education during the 180-day period 

beginning on the date on which the veteran withdraws 

from the program of education— 

(I) the Secretary shall not make a payment 

to the educational institution under paragraph 

(1)(C); and 

(II) the educational institution may not seek 

payment from the veteran for any amount that 

would have been payable under paragraph (1)(C) 

had the veteran found employment during such 

180-day period. 

(3) HOUSING STIPEND.—For each month that an eligible 

veteran pursues a covered program of education under the 

retraining assistance program under this section, the Secretary 

shall pay to the veteran a monthly housing stipend in an 

amount equal to— 

(A) in the case of a covered program of education 

leading to a degree, or a covered program of education 

not leading to a degree, at an institution of higher learning 

(as that term is defined in section 3452(f) of title 38, 

United States Code) pursued on more than a half-time 

basis, the amount specified under subsection (c)(1)(B) of 

section 3313 of title 38, United States Code; 

(B) in the case of a covered program of education 

other than a program of education leading to a degree 

at an institution other than an institution of higher 

learning pursued on more than a half-time basis, the 

amount specified under subsection (g)(3)(A)(ii) of such section; or 

(C) in the case of a covered program of education 

pursued on less than a half-time basis, or a covered program of education pursued solely through distance learning 

on more than a half-time basis, the amount specified under 

subsection (c)(1)(B)(iii) of such section. 

(4) FAILURE TO FIND EMPLOYMENT.—The Secretary shall 

not make a payment under paragraph (1)(C) with respect to 

an eligible veteran who completes or fails to complete a program 

of education under the retraining assistance program under 

this section if the veteran fails to find employment in a field 

related to the program of education within the 180-period beginning on the date on which the veteran withdraws from or 

completes the program. 
H. R. 1319—113 

(e) NO TRANSFERABILITY.—Retraining assistance provided 

under this section may not be transferred to another individual. 

(f) LIMITATION.—Not more than 17,250 eligible veterans may 

receive retraining assistance under this section. 

(g) TERMINATION.—No retraining assistance may be paid under 

this section after the date that is 21 months after the date of 

the enactment of this Act. 

(h) FUNDING.—In addition to amounts otherwise available there 

is appropriated to the Department of Veterans Affairs for fiscal 

year 2021, out of any money in the Treasury not otherwise appropriated, $386,000,000, to remain available until expended, to carry 

out this section. 

SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR 

VETERANS DURING EMERGENCY RELATING TO COVID– 

19. 

(a) IN GENERAL.—The Secretary of Veterans Affairs— 

(1) shall provide for any copayment or other cost sharing 

with respect to health care under the laws administered by 

the Secretary received by a veteran during the period specified 

in subsection (b); and 

(2) shall reimburse any veteran who paid a copayment 

or other cost sharing for health care under the laws administered by the Secretary received by a veteran during such period 

the amount paid by the veteran. 

(b) PERIOD SPECIFIED.—The period specified in this subsection 

is the period beginning on April 6, 2020, and ending on September 

30, 2021. 

(c) FUNDING.—In addition to amounts otherwise available, there 

is appropriated to the Secretary of Veterans Affairs for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$1,000,000,000, to remain available until expended, to carry out 

this section, except for health care furnished pursuant to section 

1703(c)(2)–(c)(4) of title 38, United States Code. 

SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS 

EMPLOYEE LEAVE FUND. 

(a) ESTABLISHMENT; APPROPRIATION.—There is established in 

the Treasury the Emergency Department of Veterans Affairs 

Employee Leave Fund (in this section referred to as the ‘‘Fund’’), 

to be administered by the Secretary of Veterans Affairs, for the 

purposes set forth in subsection (b). In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of 

any money in the Treasury not otherwise appropriated, $80,000,000, 

which shall be deposited into the Fund and remain available 

through September 20, 2022. 

(b) PURPOSE.—Amounts in the Fund shall be available for payment to the Department of Veterans Affairs for the use of paid 

leave by any covered employee who is unable to work because 

the employee— 

(1) is subject to a Federal, State, or local quarantine or 

isolation order related to COVID–19; 

(2) has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 

(3) is caring for an individual who is subject to such an 

order or has been so advised; 

(4) is experiencing symptoms of COVID–19 and seeking 

a medical diagnosis; 
H. R. 1319—114 

(5) is caring for a son or daughter of such employee if 

the school or place of care of the son or daughter has been 

closed, if the school of such son or daughter requires or makes 

optional a virtual learning instruction model or requires or 

makes optional a hybrid of in-person and virtual learning 

instruction models, or the child care provider of such son or 

daughter is unavailable, due to COVID–19 precautions; 

(6) is experiencing any other substantially similar condition; 

(7) is caring for a family member with a mental or physical 

disability or who is 55 years of age or older and incapable 

of self-care, without regard to whether another individual other 

than the employee is available to care for such family member, 

if the place of care for such family member is closed or the 

direct care provider is unavailable due to COVID–19; or 

(8) is obtaining immunization related to COVID–19 or to 

recover from any injury, disability, illness, or condition related 

to such immunization. 

(c) LIMITATIONS.— 

(1) PERIOD OF AVAILABILITY.—Paid leave under this section 

may only be provided to and used by a covered employee 

during the period beginning on the date of enactment of this 

Act and ending on September 30, 2021. 

(2) TOTAL HOURS; AMOUNT.—Paid leave under this section— 

(A) shall be provided to a covered employee in an 

amount not to exceed 600 hours of paid leave for each 

full-time employee, and in the case of a part-time employee, 

employee on an uncommon tour of duty, or employee with 

a seasonal work schedule, in an amount not to exceed 

the proportional equivalent of 600 hours to the extent 

amounts in the Fund remain available for reimbursement; 

(B) shall be paid at the same hourly rate as other 

leave payments; and 

(C) may not be provided to a covered employee if the 

leave would result in payments greater than $2,800 in 

aggregate for any biweekly pay period for a full-time 

employee, or a proportionally equivalent biweekly limit 

for a part-time employee. 

(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this 

section— 

(A) is in addition to any other leave provided to a 

covered employee; and 

(B) may not be used by a covered employee concurrently with any other paid leave. 

(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave 

provided to a covered employee under this section shall reduce 

the total service used to calculate any Federal civilian retirement benefit. 

(d) COVERED EMPLOYEE DEFINED.—In this section, the term 

‘‘covered employee’’ means an employee of the Department of Veterans Affairs appointed under chapter 74 of title 38, United States 

Code. 
H. R. 1319—115 

TITLE IX—COMMITTEE ON FINANCE 

Subtitle A—Crisis Support for Unemployed 

Workers 

PART 1—EXTENSION OF CARES ACT 

UNEMPLOYMENT PROVISIONS 

SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE. 

(a) IN GENERAL.—Section 2102(c) of the CARES Act (15 U.S.C. 

9021(c)) is amended— 

(1) in paragraph (1)— 

(A) by striking ‘‘paragraphs (2) and (3)’’ and inserting 

‘‘paragraph (2)’’; and 

(B) in subparagraph (A)(ii), by striking ‘‘March 14, 

2021’’ and inserting ‘‘September 6, 2021’’; and 

(2) by striking paragraph (3) and redesignating paragraph 

(4) as paragraph (3). 

(b) INCREASE IN NUMBER OF WEEKS.—Section 2102(c)(2) of such 

Act (15 U.S.C. 9021(c)(2)) is amended— 

(1) by striking ‘‘50 weeks’’ and inserting ‘‘79 weeks’’; and 

(2) by striking ‘‘50-week period’’ and inserting ‘‘79-week 

period’’. 

(c) HOLD HARMLESS FOR PROPER ADMINISTRATION.—In the case 

of an individual who is eligible to receive pandemic unemployment 

assistance under section 2102 of the CARES Act (15 U.S.C. 9021) 

as of the day before the date of enactment of this Act and on 

the date of enactment of this Act becomes eligible for pandemic 

emergency unemployment compensation under section 2107 of the 

CARES Act (15 U.S.C. 9025) by reason of the amendments made 

by section 9016(b) of this title, any payment of pandemic unemployment assistance under such section 2102 made after the date of 

enactment of this Act to such individual during an appropriate 

period of time, as determined by the Secretary of Labor, that 

should have been made under such section 2107 shall not be considered to be an overpayment of assistance under such section 2102, 

except that an individual may not receive payment for assistance 

under section 2102 and a payment for assistance under section 

2107 for the same week of unemployment. 

(d) EFFECTIVE DATE.—The amendments made by subsections 

(a) and (b) shall apply as if included in the enactment of the 

CARES Act (Public Law 116–136), except that no amount shall 

be payable by virtue of such amendments with respect to any 

week of unemployment ending on or before March 14, 2021. 

SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR 

GOVERNMENTAL ENTITIES AND NONPROFIT ORGANIZATIONS. 

(a) IN GENERAL.—Section 903(i)(1)(D) of the Social Security 

Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking ‘‘March 14, 

2021’’ and inserting ‘‘September 6, 2021’’. 

(b) INCREASE IN REIMBURSEMENT RATE.—Section 903(i)(1)(B) 

of such Act (42 U.S.C. 1103(i)(1)(B)) is amended— 
H. R. 1319—116 

(1) in the first sentence, by inserting ‘‘and except as otherwise provided in this subparagraph’’ after ‘‘as determined by 

the Secretary of Labor’’; and 

(2) by inserting after the first sentence the following: ‘‘With 

respect to the amounts of such compensation paid for weeks 

of unemployment beginning after March 31, 2021, and ending 

on or before September 6, 2021, the preceding sentence shall 

be applied by substituting ‘75 percent’ for ‘one-half’.’’. 

SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION. 

(a) IN GENERAL.—Section 2104(e)(2) of the CARES Act (15 

U.S.C. 9023(e)(2)) is amended by striking ‘‘March 14, 2021’’ and 

inserting ‘‘September 6, 2021’’. 

(b) AMOUNT.—Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C. 

9023(b)(3)(A)(ii)) is amended by striking ‘‘March 14, 2021’’ and 

inserting ‘‘September 6, 2021’’. 

SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST 

WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR 

STATES WITH NO WAITING WEEK. 

(a) IN GENERAL.—Section 2105(e)(2) of the CARES Act (15 

U.S.C. 9024(e)(2)) is amended by striking ‘‘March 14, 2021’’ and 

inserting ‘‘September 6, 2021’’. 

(b) FULL REIMBURSEMENT.—Paragraph (3) of section 2105(c) 

of such Act (15 U.S.C. 9024(c)) is repealed and such section shall 

be applied to weeks of unemployment to which an agreement under 

section 2105 of such Act applies as if such paragraph had not 

been enacted. In implementing the preceding sentence, a State 

may, if necessary, reenter the agreement with the Secretary under 

section 2105 of such Act, and retroactively pay for the first week 

of regular compensation without a waiting week consistent with 

State law (including a waiver of State law) and receive full 

reimbursement for weeks of unemployment that ended after 

December 31, 2020. 

SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY. 

If a State modifies its unemployment compensation law and 

policies, subject to the succeeding sentence, with respect to personnel standards on a merit basis on an emergency temporary 

basis as needed to respond to the spread of COVID–19, such modifications shall be disregarded for the purposes of applying section 

303 of the Social Security Act and section 3304 of the Internal 

Revenue Code of 1986 to such State law. Such modifications shall 

only apply through September 6, 2021, and shall be limited to 

engaging of temporary staff, rehiring of retirees or former employees 

on a non-competitive basis, and other temporary actions to quickly 

process applications and claims. 

SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT 

COMPENSATION. 

(a) IN GENERAL.—Section 2107(g) of the CARES Act (15 U.S.C. 

9025(g)) is amended to read as follows: 

‘‘(g) APPLICABILITY.—An agreement entered into under this section shall apply to weeks of unemployment— 

‘‘(1) beginning after the date on which such agreement 

is entered into; and 

‘‘(2) ending on or before September 6, 2021.’’. 
H. R. 1319—117 

(b) INCREASE IN NUMBER OF WEEKS.—Section 2107(b)(2) of 

such Act (15 U.S.C. 9025(b)(2)) is amended by striking ‘‘24’’ and 

inserting ‘‘53’’. 

(c) COORDINATION OF PANDEMIC EMERGENCY UNEMPLOYMENT

COMPENSATION WITH EXTENDED COMPENSATION.—Section 

2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is amended by 

inserting ‘‘or for the week that includes the date of enactment 

of the American Rescue Plan Act of 2021 (without regard to the 

amendments made by subsections (a) and (b) of section 9016 of 

such Act)’’ after ‘‘2020)’’. 

(d) SPECIAL RULE FOR EXTENDED COMPENSATION.—Section 

2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by striking 

‘‘April 12, 2021’’ and inserting ‘‘September 6, 2021’’. 

(e) EFFECTIVE DATE.—The amendments made by this section 

shall apply as if included in the enactment of the CARES Act 

(Public Law 116–136), except that no amount shall be payable 

by virtue of such amendments with respect to any week of 

unemployment ending on or before March 14, 2021. 

SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 

COMPENSATION PAYMENTS IN STATES WITH PROGRAMS 

IN LAW. 

Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) 

is amended by striking ‘‘March 14, 2021’’ and inserting ‘‘September 

6, 2021’’. 

SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 

COMPENSATION AGREEMENTS FOR STATES WITHOUT 

PROGRAMS IN LAW. 

Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) 

is amended by striking ‘‘March 14, 2021’’ and inserting ‘‘September 

6, 2021’’. 

PART 2—EXTENSION OF FFCRA 

UNEMPLOYMENT PROVISIONS 

SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH 

ADVANCES. 

Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C. 

1322(b)(10)(A)) is amended by striking ‘‘March 14, 2021’’ and 

inserting ‘‘September 6, 2021’’. 

SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED 

UNEMPLOYMENT COMPENSATION. 

(a) IN GENERAL.—Section 4105 of the Families First 

Coronavirus Response Act (26 U.S.C. 3304 note) is amended by 

striking ‘‘March 14, 2021’’ each place it appears and inserting 

‘‘September 6, 2021’’. 

(b) EFFECTIVE DATE.—The amendment made by subsection (a) 

shall apply as if included in the enactment of the Families First 

Coronavirus Response Act (Public Law 116–127). 
H. R. 1319—118 

PART 3—DEPARTMENT OF LABOR FUNDING 

FOR TIMELY, ACCURATE, AND EQUITABLE 

PAYMENT 

SEC. 9031. FUNDING FOR ADMINISTRATION. 

In addition to amounts otherwise available, there is appropriated to the Employment and Training Administration of the 

Department of Labor for fiscal year 2021, out of any money in 

the Treasury not otherwise appropriated, $8,000,000, to remain 

available until expended, for necessary expenses to carry out Federal activities relating to the administration of unemployment compensation programs. 

SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 

AND TIMELY PAYMENT TO ELIGIBLE WORKERS. 

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

Law 116–136) is amended by adding at the end the following: 

‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 

AND TIMELY PAYMENT TO ELIGIBLE WORKERS. 

‘‘(a) IN GENERAL.—In addition to amounts otherwise available, 

there is appropriated to the Secretary of Labor for fiscal year 

2021, out of any money in the Treasury not otherwise appropriated, 

$2,000,000,000, to remain available until expended, to detect and 

prevent fraud, promote equitable access, and ensure the timely 

payment of benefits with respect to unemployment compensation 

programs, including programs extended under subtitle A of title 

IX of the American Rescue Plan Act of 2021. 

‘‘(b) USE OF FUNDS.—Amounts made available under subsection 

(a) may be used— 

‘‘(1) for Federal administrative costs related to the purposes 

described in subsection (a); 

‘‘(2) for systemwide infrastructure investment and development related to such purposes; and 

‘‘(3) to make grants to States or territories administering 

unemployment compensation programs described in subsection 

(a) (including territories administering the Pandemic 

Unemployment Assistance program under section 2102) for 

such purposes, including the establishment of procedures or 

the building of infrastructure to verify or validate identity, 

implement Federal guidance regarding fraud detection and 

prevention, and accelerate claims processing or process claims 

backlogs due to the pandemic. 

‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TERRITORIES.— 

As a condition of receiving a grant under subsection (b)(3), the 

Secretary may require that a State or territory receiving such 

a grant shall— 

‘‘(1) use such program integrity tools as the Secretary may 

specify; and 

‘‘(2) as directed by the Secretary, conduct user accessibility 

testing on any new system developed by the Secretary pursuant 

to subsection (b)(2).’’. 
H. R. 1319—119 

PART 4—OTHER PROVISIONS 

SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES 

OF NONCORPORATE TAXPAYERS. 

(a) IN GENERAL.—Section 461(l)(1) of the Internal Revenue 

Code of 1986 is amended by striking ‘‘January 1, 2026’’ each place 

it appears and inserting ‘‘January 1, 2027’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2025. 

SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION. 

(a) IN GENERAL.—Section 85 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following new subsection: 

‘‘(c) SPECIAL RULE FOR 2020.— 

‘‘(1) IN GENERAL.—In the case of any taxable year beginning 

in 2020, if the adjusted gross income of the taxpayer for such 

taxable year is less than $150,000, the gross income of such 

taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint 

return, received by each spouse) as does not exceed $10,200. 

‘‘(2) APPLICATION.—For purposes of paragraph (1), the 

adjusted gross income of the taxpayer shall be determined— 

‘‘(A) after application of sections 86, 135, 137, 219, 

221, 222, and 469, and 

‘‘(B) without regard to this section.’’. 

(b) CONFORMING AMENDMENTS.— 

(1) Section 74(d)(2)(B) of the Internal Revenue Code of 

1986 is amended by inserting ‘‘85(c),’’ before ‘‘86’’. 

(2) Section 86(b)(2)(A) of such Code is amended by inserting 

‘‘85(c),’’ before ‘‘135’’. 

(3) Section 135(c)(4)(A) of such Code is amended by 

inserting ‘‘85(c),’’ before ‘‘137’’. 

(4) Section 137(b)(3)(A) of such Code is amended by 

inserting ‘‘85(c)’’ before ‘‘221’’. 

(5) Section 219(g)(3)(A)(ii) of such Code is amended by 

inserting ‘‘85(c),’’ before ‘‘135’’. 

(6) Section 221(b)(2)(C)(i) of such Code is amended by 

inserting ‘‘85(c)’’ before ‘‘911’’. 

(7) Section 222(b)(2)(C)(i) of such Code, as in effect before 

date of enactment of the Taxpayer Certainty and Disaster 

Tax Relief Act of 2020, is amended by inserting ‘‘85(c)’’ before 

‘‘911’’. 

(8) Section 469(i)(3)(E)(ii) of such Code is amended by 

striking ‘‘135 and 137’’ and inserting ‘‘85(c), 135, and 137’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2019. 
H. R. 1319—120 

Subtitle B—Emergency Assistance to 

Families Through Home Visiting Programs 

SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 

VISITING PROGRAMS. 

Effective 1 day after the date of enactment of this Act, title 

V of the Social Security Act (42 U.S.C. 701–713) is amended by 

inserting after section 511 the following: 

‘‘SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 

VISITING PROGRAMS. 

‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition to amounts 

otherwise appropriated, out of any money in the Treasury of the 

United States not otherwise appropriated, there are appropriated 

to the Secretary $150,000,000, to remain available through September 30, 2022, to enable eligible entities to conduct programs 

in accordance with section 511 and subsection (c) of this section. 

‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to receive funds 

made available by subsection (a) of this section, an entity shall— 

‘‘(1) as of the date of the enactment of this section, be 

conducting a program under section 511; 

‘‘(2) ensure the modification of grants, contracts, and other 

agreements, as applicable, executed under section 511 under 

which the program is conducted as are necessary to provide 

that, during the period that begins with the date of the enactment of this section and ends with the end of the 2nd succeeding 

fiscal year after the funds are awarded, the entity shall— 

‘‘(A) not reduce funding for, or staffing levels of, the 

program on account of reduced enrollment in the program; 

and 

‘‘(B) when using funds to provide emergency supplies 

to eligible families receiving grant services under section 

511, ensure coordination with local diaper banks to the 

extent practicable; and 

‘‘(3) reaffirm that, in conducting the program, the entity 

will focus on priority populations (as defined in section 

511(d)(4)). 

‘‘(c) USES OF FUNDS.—An entity to which funds are provided 

under this section shall use the funds— 

‘‘(1) to serve families with home visits or with virtual 

visits, that may be conducted by the use of electronic information and telecommunications technologies, in a service delivery 

model described in section 511(d)(3)(A); 

‘‘(2) to pay hazard pay or other additional staff costs associated with providing home visits or administration for programs 

funded under section 511; 

‘‘(3) to train home visitors employed by the entity in conducting a virtual home visit and in emergency preparedness 

and response planning for families served, and may include 

training on how to safely conduct intimate partner violence 

screenings, and training on safety and planning for families 

served to support the family outcome improvements listed in 

section 511(d)(2)(B); 

‘‘(4) for the acquisition by families served by programs 

under section 511 of such technological means as are needed 

to conduct and support a virtual home visit; 
H. R. 1319—121 

‘‘(5) to provide emergency supplies (such as diapers and 

diapering supplies including diaper wipes and diaper cream, 

necessary to ensure that a child using a diaper is properly 

cleaned and protected from diaper rash, formula, food, water, 

hand soap and hand sanitizer) to an eligible family (as defined 

in section 511(k)(2)); 

‘‘(6) to coordinate with and provide reimbursement for supplies to diaper banks when using such entities to provide emergency supplies specified in paragraph (5); or 

‘‘(7) to provide prepaid grocery cards to an eligible family 

(as defined in section 511(k)(2)) participating in the maternal, 

infant, and early childhood home visiting program under section 

511 for the purpose of enabling the family to meet the emergency needs of the family.’’. 

Subtitle C—Emergency Assistance to 

Children and Families 

SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE. 

Section 403 of the Social Security Act (42 U.S.C. 603) is 

amended by adding at the end the following: 

‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.— ‘‘(1) APPROPRIATION.—In addition to amounts otherwise 

available, there is appropriated for fiscal year 2021, out of 

any money in the Treasury of the United States not otherwise 

appropriated, $1,000,000,000, to remain available until 

expended, to carry out this subsection. 

‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL ASSISTANCE.— Of the amount specified in paragraph (1), the Secretary shall 

reserve $2,000,000 for administrative expenses and the provision of technical assistance to States and Indian tribes with 

respect to the use of funds provided under this subsection. 

‘‘(3) ALLOTMENTS.— ‘‘(A) 50 STATES AND THE DISTRICT OF COLUMBIA.— ‘‘(i) TOTAL AMOUNT TO BE ALLOTTED.—The Secretary shall allot a total of 92.5 percent of the amount 

specified in paragraph (1) that is not reserved under 

paragraph (2) among the States that are not a territory 

and that are operating a program funded under this 

part, in accordance with clause (ii) of this subparagraph. 

‘‘(ii) ALLOTMENT FORMULA.—The Secretary shall 

allot to each such State the sum of the following 

percentages of the total amount described in clause 

(i): 

‘‘(I) 50 percent, multiplied by— 

‘‘(aa) the population of children in the 

State, determined on the basis of the most 

recent population estimates as determined by 

the Bureau of the Census; divided by 

‘‘(bb) the total population of children in 

the States that are not territories, as so determined; plus 

‘‘(II) 50 percent, multiplied by— 

‘‘(aa) the total amount expended by the 

State for basic assistance, non-recurrent short 
H. R. 1319—122 

term benefits, and emergency assistance in 

fiscal year 2019, as reported by the State 

under section 411; divided by 

‘‘(bb) the total amount expended by the 

States that are not territories for basic assistance, non-recurrent short term benefits, and 

emergency assistance in fiscal year 2019, as 

so reported by the States. 

‘‘(B) TERRITORIES AND INDIAN TRIBES.—The Secretary 

shall allot among the territories and Indian tribes otherwise 

eligible for a grant under this part such portions of 7.5 

percent of the amount specified in paragraph (1) that are 

not reserved under paragraph (2) as the Secretary deems 

appropriate based on the needs of the territory or Indian 

tribe involved. 

‘‘(C) EXPENDITURE COMMITMENT REQUIREMENT.—To 

receive the full amount of funding payable under this subsection, a State or Indian tribe shall inform the Secretary 

as to whether it intends to use all of its allotment under 

this paragraph and provide that information— 

‘‘(i) in the case of a State that is not a territory, 

within 45 days after the date of the enactment of 

this subsection; or 

‘‘(ii) in the case of a territory or an Indian tribe, 

within 90 days after such date of enactment. 

‘‘(4) GRANTS.— 

‘‘(A) IN GENERAL.—The Secretary shall provide funds 

to each State and Indian tribe to which an amount is 

allotted under paragraph (3), from the amount so allotted. 

‘‘(B) TREATMENT OF UNUSED FUNDS.— 

‘‘(i) REALLOTMENT.—The Secretary shall reallot in 

accordance with paragraph (3) all funds provided to 

any State or Indian tribe under this subsection that 

are unused, among the other States and Indian tribes 

eligible for funds under this subsection. For purposes 

of paragraph (3), the Secretary shall treat the funds 

as if included in the amount specified in paragraph 

(1). 

‘‘(ii) PROVISION.—The Secretary shall provide funds 

to each such other State or Indian tribe in an amount 

equal to the amount so reallotted. 

‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TERRITORIES.—In 

the case of a territory not operating a program funded under 

this part, the Secretary shall provide the funds required to 

be provided to the territory under this subsection, to the agency 

that administers the bulk of local human services programs 

in the territory. 

‘‘(6) USE OF FUNDS.— 

‘‘(A) IN GENERAL.—A State or Indian tribe to which 

funds are provided under this subsection may use the 

funds only for non-recurrent short term benefits, whether 

in the form of cash or in other forms. 

‘‘(B) LIMITATION ON USE FOR ADMINISTRATIVE

EXPENSES.—A State to which funds are provided under 

this subsection shall not expend more than 15 percent 

of the funds for administrative purposes. 
H. R. 1319—123 

‘‘(C) NONSUPPLANTATION.—Funds provided under this 

subsection shall be used to supplement and not supplant 

other Federal, State, or tribal funds for services and activities that promote the purposes of this part. 

‘‘(D) EXPENDITURE DEADLINE.— 

‘‘(i) IN GENERAL.—Except as provided in clause 

(ii), a State or Indian tribe to which funds are provided 

under this subsection shall expend the funds not later 

than the end of fiscal year 2022. 

‘‘(ii) EXCEPTION FOR REALLOTTED FUNDS.—A State 

or Indian tribe to which funds are provided under 

paragraph (4)(B) shall expend the funds within 12 

months after receipt. 

‘‘(7) SUSPENSION OF TERRITORY SPENDING CAP.—Section 

1108 shall not apply with respect to any funds provided under 

this subsection. 

‘‘(8) DEFINITIONS.—In this subsection: 

‘‘(A) APPLICABLE PERIOD.—The term ‘applicable period’ 

means the period that begins with April 1, 2021, and 

ends with September 30, 2022. 

‘‘(B) NON-RECURRENT SHORT TERM BENEFITS.—The 

term ‘non-recurrent short term benefits’ has the meaning 

given the term in OMB approved Form ACF–196R, published on July 31, 2014. 

‘‘(C) STATE.—The term ‘State’ means the 50 States 

of the United States, the District of Columbia, and the 

territories. 

‘‘(D) TERRITORY.—The term ‘territory’ means the 

Commonwealth of Puerto Rico, the United States Virgin 

Islands, Guam, American Samoa, and the Commonwealth 

of the Northern Mariana Islands.’’. 

Subtitle D—Elder Justice and Support 

Guarantee 

SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES PROGRAMS. 

Subtitle A of title XX of the Social Security Act (42 U.S.C. 

1397–1397h) is amended by adding at the end the following: 

‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES PROGRAMS. 

‘‘(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $276,000,000, to remain 

available until expended, to carry out the programs described in 

subtitle B. 

‘‘(b) USE OF FUNDS.—Of the amounts made available by subsection (a)— 

‘‘(1) $88,000,000 shall be made available to carry out the 

programs described in subtitle B in fiscal year 2021, of which 

not less than an amount equal to $100,0000,000 minus the 

amount previously provided in fiscal year 2021 to carry out 

section 2042(b) shall be made available to carry out such section; and 
H. R. 1319—124 

‘‘(2) $188,000,000 shall be made available to carry out 

the programs described in subtitle B in fiscal year 2022, of 

which not less than $100,000,000 shall be for activities 

described in section 2042(b).’’. 

Subtitle E—Support to Skilled Nursing 

Facilities in Response to COVID–19 

SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO 

SKILLED NURSING FACILITIES THROUGH CONTRACTS 

WITH QUALITY IMPROVEMENT ORGANIZATIONS. 

Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) 

is amended— 

(1) by striking ‘‘The Secretary’’ and inserting ‘‘(1) The Secretary’’; and 

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

‘‘(2) In addition to any funds otherwise available, there are 

appropriated to the Secretary, out of any monies in the Treasury 

not otherwise obligated, $200,000,000, to remain available until 

expended, for purposes of requiring multiple organizations described 

in paragraph (1) to provide to skilled nursing facilities (as defined 

in section 1819(a)), infection control and vaccination uptake support 

relating to the prevention or mitigation of COVID–19, as determined 

appropriate by the Secretary.’’. 

SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND 

EMPLOYEE SAFETY IN SKILLED NURSING FACILITIES. 

Section 1819 of the Social Security Act (42 U.S.C. 1395i–3) 

is amended by adding at the end the following new subsection: 

‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to amounts 

otherwise available, there is appropriated to the Secretary, out 

of any monies in the Treasury not otherwise appropriated, 

$250,000,000, to remain available until expended, for purposes of 

allocating such amount among the States (including the District 

of Columbia and each territory of the United States) for such 

a State to establish and implement a strike team that will be 

deployed to a skilled nursing facility in the State with diagnosed 

or suspected cases of COVID–19 among residents or staff for the 

purposes of assisting with clinical care, infection control, or staffing 

during the emergency period described in section 1135(g)(1)(B) and 

the 1-year period immediately following the end of such emergency 

period.’’. 

Subtitle F—Preserving Health Benefits for 

Workers 

SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS. 

(a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION COVERAGE

FOR INDIVIDUALS AND THEIR FAMILIES.— (1) PROVISION OF PREMIUM ASSISTANCE.— 

(A) REDUCTION OF PREMIUMS PAYABLE.—In the case 

of any premium for a period of coverage during the period 

beginning on the first day of the first month beginning 

after the date of the enactment of this Act, and ending 
H. R. 1319—125 

on September 30, 2021, for COBRA continuation coverage 

with respect to any assistance eligible individual described 

in paragraph (3), such individual shall be treated for purposes of any COBRA continuation provision as having paid 

in full the amount of such premium. 

(B) PLAN ENROLLMENT OPTION.— 

(i) IN GENERAL.—Solely for purposes of this subsection, the COBRA continuation provisions shall be 

applied such that any assistance eligible individual 

who is enrolled in a group health plan offered by 

a plan sponsor may, not later than 90 days after the 

date of notice of the plan enrollment option described 

in this subparagraph, elect to enroll in coverage under 

a plan offered by such plan sponsor that is different 

than coverage under the plan in which such individual 

was enrolled at the time, in the case of any assistance 

eligible individual described in paragraph (3), the 

qualifying event specified in section 603(2) of the 

Employee Retirement Income Security Act of 1974, 

section 4980B(f)(3)(B) of the Internal Revenue Code 

of 1986, or section 2203(2) of the Public Health Service 

Act, except for the voluntary termination of such 

individual’s employment by such individual, occurred, 

and such coverage shall be treated as COBRA continuation coverage for purposes of the applicable COBRA 

continuation coverage provision. 

(ii) REQUIREMENTS.—Any assistance eligible individual may elect to enroll in different coverage as 

described in clause (i) only if— 

(I) the employer involved has made a determination that such employer will permit such 

assistance eligible individual to enroll in different 

coverage as provided under this subparagraph; 

(II) the premium for such different coverage 

does not exceed the premium for coverage in which 

such individual was enrolled at the time such 

qualifying event occurred; 

(III) the different coverage in which the individual elects to enroll is coverage that is also 

offered to similarly situated active employees of 

the employer at the time at which such election 

is made; and 

(IV) the different coverage in which the individual elects to enroll is not— 

(aa) coverage that provides only excepted 

benefits as defined in section 9832(c) of the 

Internal Revenue Code of 1986, section 733(c) 

of the Employee Retirement Income Security 

Act of 1974, and section 2791(c) of the Public 

Health Service Act; 

(bb) a qualified small employer health 

reimbursement arrangement (as defined in 

section 9831(d)(2) of the Internal Revenue 

Code of 1986); or 

(cc) a flexible spending arrangement (as 

defined in section 106(c)(2) of the Internal Revenue Code of 1986). 
H. R. 1319—126 

(2) LIMITATION OF PERIOD OF PREMIUM ASSISTANCE.— 

(A) ELIGIBILITY FOR ADDITIONAL COVERAGE.—Paragraph (1)(A) shall not apply with respect to any assistance 

eligible individual described in paragraph (3) for months 

of coverage beginning on or after the earlier of— 

(i) the first date that such individual is eligible 

for coverage under any other group health plan (other 

than coverage consisting of only excepted benefits (as 

defined in section 9832(c) of the Internal Revenue Code 

of 1986, section 733(c) of the Employee Retirement 

Income Security Act of 1974, and section 2791(c) of 

the Public Health Service Act), coverage under a 

flexible spending arrangement (as defined in section 

106(c)(2) of the Internal Revenue Code of 1986), coverage under a qualified small employer health 

reimbursement arrangement (as defined in section 

9831(d)(2) of the Internal Revenue Code of 1986)), or 

eligible for benefits under the Medicare program under 

title XVIII of the Social Security Act; or 

(ii) the earlier of— 

(I) the date following the expiration of the 

maximum period of continuation coverage required 

under the applicable COBRA continuation coverage provision; or 

(II) the date following the expiration of the 

period of continuation coverage allowed under 

paragraph (4)(B)(ii). 

(B) NOTIFICATION REQUIREMENT.—Any assistance 

eligible individual shall notify the group health plan with 

respect to which paragraph (1)(A) applies if such paragraph 

ceases to apply by reason of clause (i) of subparagraph 

(A) (as applicable). Such notice shall be provided to the 

group health plan in such time and manner as may be 

specified by the Secretary of Labor. 

(3) ASSISTANCE ELIGIBLE INDIVIDUAL.—For purposes of this 

section, the term ‘‘assistance eligible individual’’ means, with 

respect to a period of coverage during the period beginning 

on the first day of the first month beginning after the date 

of the enactment of this Act, and ending on September 30, 

2021, any individual that is a qualified beneficiary who— 

(A) is eligible for COBRA continuation coverage by 

reason of a qualifying event specified in section 603(2) 

of the Employee Retirement Income Security Act of 1974, 

section 4980B(f)(3)(B) of the Internal Revenue Code of 1986, 

or section 2203(2) of the Public Health Service Act, except 

for the voluntary termination of such individual’s employment by such individual; and 

(B) elects such coverage. 

(4) EXTENSION OF ELECTION PERIOD AND EFFECT ON COVERAGE.— 

(A) IN GENERAL.—For purposes of applying section 

605(a) of the Employee Retirement Income Security Act 

of 1974, section 4980B(f)(5)(A) of the Internal Revenue 

Code of 1986, and section 2205(a) of the Public Health 

Service Act, in the case of— 

(i) an individual who does not have an election 

of COBRA continuation coverage in effect on the first 
H. R. 1319—127 

day of the first month beginning after the date of 

the enactment of this Act but who would be an assistance eligible individual described in paragraph (3) if 

such election were so in effect; or 

(ii) an individual who elected COBRA continuation 

coverage and discontinued from such coverage before 

the first day of the first month beginning after the 

date of the enactment of this Act, 

such individual may elect the COBRA continuation coverage under the COBRA continuation coverage provisions 

containing such provisions during the period beginning on 

the first day of the first month beginning after the date 

of the enactment of this Act and ending 60 days after 

the date on which the notification required under paragraph (5)(C) is provided to such individual. 

(B) COMMENCEMENT OF COBRA CONTINUATION COVERAGE.—Any COBRA continuation coverage elected by a 

qualified beneficiary during an extended election period 

under subparagraph (A)— 

(i) shall commence (including for purposes of 

applying the treatment of premium payments under 

paragraph (1)(A) and any cost-sharing requirements 

for items and services under a group health plan) 

with the first period of coverage beginning on or after 

the first day of the first month beginning after the 

date of the enactment of this Act, and 

(ii) shall not extend beyond the period of COBRA 

continuation coverage that would have been required 

under the applicable COBRA continuation coverage 

provision if the coverage had been elected as required 

under such provision or had not been discontinued. 

(5) NOTICES TO INDIVIDUALS.— 

(A) GENERAL NOTICE.— 

(i) IN GENERAL.—In the case of notices provided 

under section 606(a)(4) of the Employee Retirement 

Income Security Act of 1974 (29 U.S.C. 1166(4)), section 

4980B(f)(6)(D) of the Internal Revenue Code of 1986, 

or section 2206(4) of the Public Health Service Act 

(42 U.S.C. 300bb–6(4)), with respect to individuals who, 

during the period described in paragraph (3), become 

entitled to elect COBRA continuation coverage, the 

requirements of such provisions shall not be treated 

as met unless such notices include an additional written notification to the recipient in clear and understandable language of— 

(I) the availability of premium assistance with 

respect to such coverage under this subsection; 

and 

(II) the option to enroll in different coverage 

if the employer permits assistance eligible individuals described in paragraph (3) to elect enrollment 

in different coverage (as described in paragraph 

(1)(B)). 

(ii) ALTERNATIVE NOTICE.—In the case of COBRA 

continuation coverage to which the notice provision 

under such sections does not apply, the Secretary of 

Labor, in consultation with the Secretary of the 
H. R. 1319—128 

Treasury and the Secretary of Health and Human 

Services, shall, in consultation with administrators of 

the group health plans (or other entities) that provide 

or administer the COBRA continuation coverage 

involved, provide rules requiring the provision of such 

notice. 

(iii) FORM.—The requirement of the additional 

notification under this subparagraph may be met by 

amendment of existing notice forms or by inclusion 

of a separate document with the notice otherwise 

required. 

(B) SPECIFIC REQUIREMENTS.—Each additional notification under subparagraph (A) shall include— 

(i) the forms necessary for establishing eligibility 

for premium assistance under this subsection; 

(ii) the name, address, and telephone number necessary to contact the plan administrator and any other 

person maintaining relevant information in connection 

with such premium assistance; 

(iii) a description of the extended election period 

provided for in paragraph (4)(A); 

(iv) a description of the obligation of the qualified 

beneficiary under paragraph (2)(B) and the penalty 

provided under section 6720C of the Internal Revenue 

Code of 1986 for failure to carry out the obligation; 

(v) a description, displayed in a prominent manner, 

of the qualified beneficiary’s right to a subsidized premium and any conditions on entitlement to the subsidized premium; and 

(vi) a description of the option of the qualified 

beneficiary to enroll in different coverage if the 

employer permits such beneficiary to elect to enroll 

in such different coverage under paragraph (1)(B). 

(C) NOTICE IN CONNECTION WITH EXTENDED ELECTION

PERIODS.—In the case of any assistance eligible individual 

described in paragraph (3) (or any individual described 

in paragraph (4)(A)) who became entitled to elect COBRA 

continuation coverage before the first day of the first month 

beginning after the date of the enactment of this Act, 

the administrator of the applicable group health plan (or 

other entity) shall provide (within 60 days after such first 

day of such first month) for the additional notification 

required to be provided under subparagraph (A) and failure 

to provide such notice shall be treated as a failure to 

meet the notice requirements under the applicable COBRA 

continuation provision. 

(D) MODEL NOTICES.—Not later than 30 days after 

the date of enactment of this Act, with respect to any 

assistance eligible individual described in paragraph (3), 

the Secretary of Labor, in consultation with the Secretary 

of the Treasury and the Secretary of Health and Human 

Services, shall prescribe models for the additional notification required under this paragraph. 

(6) NOTICE OF EXPIRATION OF PERIOD OF PREMIUM ASSISTANCE.— 
H. R. 1319—129 

(A) IN GENERAL.—With respect to any assistance 

eligible individual, subject to subparagraph (B), the requirements of section 606(a)(4) of the Employee Retirement 

Income Security Act of 1974 (29 U.S.C. 1166(4)), section 

4980B(f)(6)(D) of the Internal Revenue Code of 1986, or 

section 2206(4) of the Public Health Service Act (42 U.S.C. 

300bb–6(4)), shall not be treated as met unless the plan 

administrator of the individual, during the period specified 

under subparagraph (C), provides to such individual a written notice in clear and understandable language— 

(i) that the premium assistance for such individual 

will expire soon and the prominent identification of 

the date of such expiration; and 

(ii) that such individual may be eligible for coverage without any premium assistance through— 

(I) COBRA continuation coverage; or 

(II) coverage under a group health plan. 

(B) EXCEPTION.—The requirement for the group health 

plan administrator to provide the written notice under 

subparagraph (A) shall be waived if the premium assistance 

for such individual expires pursuant to clause (i) of paragraph (2)(A). 

(C) PERIOD SPECIFIED.—For purposes of subparagraph 

(A), the period specified in this subparagraph is, with 

respect to the date of expiration of premium assistance 

for any assistance eligible individual pursuant to a limitation requiring a notice under this paragraph, the period 

beginning on the day that is 45 days before the date of 

such expiration and ending on the day that is 15 days 

before the date of such expiration. 

(D) MODEL NOTICES.—Not later than 45 days after 

the date of enactment of this Act, with respect to any 

assistance eligible individual, the Secretary of Labor, in 

consultation with the Secretary of the Treasury and the 

Secretary of Health and Human Services, shall prescribe 

models for the notification required under this paragraph. 

(7) REGULATIONS.—The Secretary of the Treasury and the 

Secretary of Labor may jointly prescribe such regulations or 

other guidance as may be necessary or appropriate to carry 

out the provisions of this subsection, including the prevention 

of fraud and abuse under this subsection, except that the Secretary of Labor and the Secretary of Health and Human Services may prescribe such regulations (including interim final 

regulations) or other guidance as may be necessary or appropriate to carry out the provisions of paragraphs (5), (6), and 

(8). 

(8) OUTREACH.— (A) IN GENERAL.—The Secretary of Labor, in consultation with the Secretary of the Treasury and the Secretary 

of Health and Human Services, shall provide outreach consisting of public education and enrollment assistance 

relating to premium assistance provided under this subsection. Such outreach shall target employers, group health 

plan administrators, public assistance programs, States, 

insurers, and other entities as determined appropriate by 

such Secretaries. Such outreach shall include an initial 

focus on those individuals electing continuation coverage 
H. R. 1319—130 

who are referred to in paragraph (5)(C). Information on 

such premium assistance, including enrollment, shall also 

be made available on websites of the Departments of Labor, 

Treasury, and Health and Human Services. 

(B) ENROLLMENT UNDER MEDICARE.—The Secretary of 

Health and Human Services shall provide outreach consisting of public education. Such outreach shall target 

individuals who lose health insurance coverage. Such outreach shall include information regarding enrollment for 

Medicare benefits for purposes of preventing mistaken 

delays of such enrollment by such individuals, including 

lifetime penalties for failure of timely enrollment. 

(9) DEFINITIONS.—For purposes of this section: 

(A) ADMINISTRATOR.—The term ‘‘administrator’’ has the 

meaning given such term in section 3(16)(A) of the 

Employee Retirement Income Security Act of 1974, and 

includes a COBRA administrator. 

(B) COBRA CONTINUATION COVERAGE.—The term 

‘‘COBRA continuation coverage’’ means continuation coverage provided pursuant to part 6 of subtitle B of title 

I of the Employee Retirement Income Security Act of 1974 

(other than under section 609), title XXII of the Public 

Health Service Act, or section 4980B of the Internal Revenue Code of 1986 (other than subsection (f)(1) of such 

section insofar as it relates to pediatric vaccines), or under 

a State program that provides comparable continuation 

coverage. Such term does not include coverage under a 

health flexible spending arrangement under a cafeteria 

plan within the meaning of section 125 of the Internal 

Revenue Code of 1986. 

(C) COBRA CONTINUATION PROVISION.—The term 

‘‘COBRA continuation provision’’ means the provisions of 

law described in subparagraph (B). 

(D) COVERED EMPLOYEE.—The term ‘‘covered employee’’ 

has the meaning given such term in section 607(2) of 

the Employee Retirement Income Security Act of 1974. 

(E) QUALIFIED BENEFICIARY.—The term ‘‘qualified 

beneficiary’’ has the meaning given such term in section 

607(3) of the Employee Retirement Income Security Act 

of 1974. 

(F) GROUP HEALTH PLAN.—The term ‘‘group health 

plan’’ has the meaning given such term in section 607(1) 

of the Employee Retirement Income Security Act of 1974. 

(G) STATE.—The term ‘‘State’’ includes the District of 

Columbia, the Commonwealth of Puerto Rico, the Virgin 

Islands, Guam, American Samoa, and the Commonwealth 

of the Northern Mariana Islands. 

(H) PERIOD OF COVERAGE.—Any reference in this subsection to a period of coverage shall be treated as a reference to a monthly or shorter period of coverage with 

respect to which premiums are charged with respect to 

such coverage. 

(I) PLAN SPONSOR.—The term ‘‘plan sponsor’’ has the 

meaning given such term in section 3(16)(B) of the 

Employee Retirement Income Security Act of 1974. 
H. R. 1319—131 

(J) PREMIUM.—The term ‘‘premium’’ includes, with 

respect to COBRA continuation coverage, any administrative fee. 

(10) IMPLEMENTATION FUNDING.—In addition to amounts 

otherwise made available, out of any funds in the Treasury 

not otherwise appropriated, there are appropriated to the Secretary of Labor for fiscal year 2021, $10,000,000, to remain 

available until expended, for the Employee Benefits Security 

Administration to carry out the provisions of this subtitle. 

(b) COBRA PREMIUM ASSISTANCE.— 

(1) ALLOWANCE OF CREDIT.— 

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

Internal Revenue Code of 1986 is amended by adding at 

the end the following new section: 

‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE. 

‘‘(a) IN GENERAL.—The person to whom premiums are payable 

for continuation coverage under section 9501(a)(1) of the American 

Rescue Plan Act of 2021 shall be allowed as a credit against the 

tax imposed by section 3111(b), or so much of the taxes imposed 

under section 3221(a) as are attributable to the rate in effect 

under section 3111(b), for each calendar quarter an amount equal 

to the premiums not paid by assistance eligible individuals for 

such coverage by reason of such section 9501(a)(1) with respect 

to such calendar quarter. 

‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.—For purposes 

of subsection (a), except as otherwise provided by the Secretary, 

the person to whom premiums are payable under such continuation 

coverage shall be treated as being— 

‘‘(1) in the case of any group health plan which is a multiemployer plan (as defined in section 3(37) of the Employee 

Retirement Income Security Act of 1974), the plan, 

‘‘(2) in the case of any group health plan not described 

in paragraph (1)— 

‘‘(A) which is subject to the COBRA continuation provisions contained in— 

‘‘(i) the Internal Revenue Code of 1986, 

‘‘(ii) the Employee Retirement Income Security Act 

of 1974, or 

‘‘(iii) the Public Health Service Act, or 

‘‘(B) under which some or all of the coverage is not 

provided by insurance, 

the employer maintaining the plan, and 

‘‘(3) in the case of any group health plan not described 

in paragraph (1) or (2), the insurer providing the coverage 

under the group health plan. 

‘‘(c) LIMITATIONS AND REFUNDABILITY.— ‘‘(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The 

credit allowed by subsection (a) with respect to any calendar 

quarter shall not exceed the tax imposed by section 3111(b), 

or so much of the taxes imposed under section 3221(a) as 

are attributable to the rate in effect under section 3111(b), 

for such calendar quarter (reduced by any credits allowed 

against such taxes under sections 3131, 3132, and 3134) on 

the wages paid with respect to the employment of all employees 

of the employer. 

‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 
H. R. 1319—132 

‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the 

credit under subsection (a) exceeds the limitation of paragraph (1) for any calendar quarter, such excess shall be 

treated as an overpayment that shall be refunded under 

sections 6402(a) and 6413(b). 

‘‘(B) CREDIT MAY BE ADVANCED.—In anticipation of the 

credit, including the refundable portion under subparagraph (A), the credit may be advanced, according to forms 

and instructions provided by the Secretary, up to an 

amount calculated under subsection (a) through the end 

of the most recent payroll period in the quarter. 

‘‘(C) TREATMENT OF DEPOSITS.—The Secretary shall 

waive any penalty under section 6656 for any failure to 

make a deposit of the tax imposed by section 3111(b), 

or so much of the taxes imposed under section 3221(a) 

as are attributable to the rate in effect under section 

3111(b), if the Secretary determines that such failure was 

due to the anticipation of the credit allowed under this 

section. 

‘‘(D) TREATMENT OF PAYMENTS.—For purposes of section 1324 of title 31, United States Code, any amounts 

due to an employer under this paragraph shall be treated 

in the same manner as a refund due from a credit provision 

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

‘‘(3) OVERSTATEMENTS.—Any overstatement of the credit 

to which a person is entitled under this section (and any amount 

paid by the Secretary as a result of such overstatement) shall 

be treated as an underpayment by such person of the taxes 

described in paragraph (1) and may be assessed and collected 

by the Secretary in the same manner as such taxes. 

‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of this section, 

the term ‘person’ includes the government of any State or political 

subdivision thereof, any Indian tribal government (as defined in 

section 139E(c)(1)), any agency or instrumentality of any of the 

foregoing, and any agency or instrumentality of the Government 

of the United States that is described in section 501(c)(1) and 

exempt from taxation under section 501(a). 

‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter 

1, the gross income of any person allowed a credit under this 

section shall be increased for the taxable year which includes the 

last day of any calendar quarter with respect to which such credit 

is allowed by the amount of such credit. No credit shall be allowed 

under this section with respect to any amount which is taken 

into account as qualified wages under section 2301 of the CARES 

Act or section 3134 of this title or as qualified health plan expenses 

under section 7001(d) or 7003(d) of the Families First Coronavirus 

Response Act or section 3131 or 3132 of this title. 

‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwithstanding section 6501, the limitation on the time period for the 

assessment of any amount attributable to a credit claimed under 

this section shall not expire before the date that is 5 years after 

the later of— 

‘‘(1) the date on which the original return which includes 

the calendar quarter with respect to which such credit is determined is filed, or 

‘‘(2) the date on which such return is treated as filed 

under section 6501(b)(2). 
H. R. 1319—133 

‘‘(g) REGULATIONS.—The Secretary shall issue such regulations, 

or other guidance, forms, instructions, and publications, as may 

be necessary or appropriate to carry out this section, including— 

‘‘(1) the requirement to report information or the establishment of other methods for verifying the correct amounts of 

reimbursements under this section, 

‘‘(2) the application of this section to group health plans 

that are multiemployer plans (as defined in section 3(37) of 

the Employee Retirement Income Security Act of 1974), 

‘‘(3) to allow the advance payment of the credit determined 

under subsection (a), subject to the limitations provided in 

this section, based on such information as the Secretary shall 

require, 

‘‘(4) to provide for the reconciliation of such advance payment with the amount of the credit at the time of filing the 

return of tax for the applicable quarter or taxable year, and 

‘‘(5) allowing the credit to third party payors (including 

professional employer organizations, certified professional 

employer organizations, or agents under section 3504).’’. 

(B) CLERICAL AMENDMENT.—The table of sections for 

subchapter B of chapter 65 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following 

new item: 

‘‘Sec. 6432. Continuation coverage premium assistance.’’. 

(C) EFFECTIVE DATE.—The amendments made by this 

paragraph shall apply to premiums to which subsection 

(a)(1)(A) applies and wages paid on or after April 1, 2021. 

(D) SPECIAL RULE IN CASE OF EMPLOYEE PAYMENT THAT

IS NOT REQUIRED UNDER THIS SECTION.— 

(i) IN GENERAL.—In the case of an assistance 

eligible individual who pays, with respect any period 

of coverage to which subsection (a)(1)(A) applies, any 

amount of the premium for such coverage that the 

individual would have (but for this Act) been required 

to pay, the person to whom such payment is payable 

shall reimburse such individual for the amount of such 

premium paid. 

(ii) CREDIT OF REIMBURSEMENT.—A person to 

which clause (i) applies shall be allowed a credit in 

the manner provided under section 6432 of the Internal 

Revenue Code of 1986 for any payment made to the 

employee under such clause. 

(iii) PAYMENT OF CREDITS.—Any person to which 

clause (i) applies shall make the payment required 

under such clause to the individual not later than 

60 days after the date on which such individual made 

the premium payment. 

(2) PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM ASSISTANCE.— 

(A) IN GENERAL.—Part I of subchapter B of chapter 

68 of the Internal Revenue Code of 1986 is amended by 

adding at the end the following new section: 
H. R. 1319—134 

‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF 

CESSATION OF ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE. 

‘‘(a) IN GENERAL.—Except in the case of a failure described 

in subsection (b) or (c), any person required to notify a group 

health plan under section 9501(a)(2)(B) of the American Rescue 

Plan Act of 2021 who fails to make such a notification at such 

time and in such manner as the Secretary of Labor may require 

shall pay a penalty of $250 for each such failure. 

‘‘(b) INTENTIONAL FAILURE.—In the case of any such failure 

that is fraudulent, such person shall pay a penalty equal to the 

greater of— 

‘‘(1) $250, or 

‘‘(2) 110 percent of the premium assistance provided under 

section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 

after termination of eligibility under such section. 

‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty shall be 

imposed under this section with respect to any failure if it is 

shown that such failure is due to reasonable cause and not to 

willful neglect.’’. 

(B) CLERICAL AMENDMENT.—The table of sections of 

part I of subchapter B of chapter 68 of such Code is 

amended by adding at the end the following new item: 

‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility for 

continuation coverage premium assistance.’’. 

(3) COORDINATION WITH HCTC.— 

(A) IN GENERAL.—Section 35(g)(9) of the Internal Revenue Code of 1986 is amended to read as follows: 

‘‘(9) CONTINUATION COVERAGE PREMIUM ASSISTANCE.—In 

the case of an assistance eligible individual who receives premium assistance for continuation coverage under section 

9501(a)(1) of the American Rescue Plan Act of 2021 for any 

month during the taxable year, such individual shall not be 

treated as an eligible individual, a certified individual, or a 

qualifying family member for purposes of this section or section 

7527 with respect to such month.’’. 

(B) EFFECTIVE DATE.—The amendment made by 

subparagraph (A) shall apply to taxable years ending after 

the date of the enactment of this Act. 

(4) EXCLUSION OF CONTINUATION COVERAGE PREMIUM

ASSISTANCE FROM GROSS INCOME.— 

(A) IN GENERAL.—Part III of subchapter B of chapter 

1 of the Internal Revenue Code of 1986 is amended by 

inserting after section 139H the following new section: 

‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE. 

‘‘In the case of an assistance eligible individual (as defined 

in subsection (a)(3) of section 9501 of the American Rescue Plan 

Act of 2021), gross income does not include any premium assistance 

provided under subsection (a)(1) of such section.’’. 

(B) CLERICAL AMENDMENT.—The table of sections for 

part III of subchapter B of chapter 1 of such Code is 

amended by inserting after the item relating to section 

139H the following new item: 

‘‘Sec. 139I. Continuation coverage premium assistance.’’. 
H. R. 1319—135 

(C) EFFECTIVE DATE.—The amendments made by this 

paragraph shall apply to taxable years ending after the 

date of the enactment of this Act. 

Subtitle G—Promoting Economic Security 

PART 1—2021 RECOVERY REBATES TO 

INDIVIDUALS 

SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS. 

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

Revenue Code of 1986 is amended by inserting after section 6428A 

the following new section: 

‘‘SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS. 

‘‘(a) IN GENERAL.—In the case of an eligible individual, there 

shall be allowed as a credit against the tax imposed by subtitle 

A for the first taxable year beginning in 2021 an amount equal 

to the 2021 rebate amount determined for such taxable year. 

‘‘(b) 2021 REBATE AMOUNT.—For purposes of this section, the 

term ‘2021 rebate amount’ means, with respect to any taxpayer 

for any taxable year, the sum of— 

‘‘(1) $1,400 ($2,800 in the case of a joint return), plus 

‘‘(2) $1,400 multiplied by the number of dependents of 

the taxpayer for such taxable year. 

‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this section, the 

term ‘eligible individual’ means any individual other than— 

‘‘(1) any nonresident alien individual, 

‘‘(2) any individual who is a dependent of another taxpayer 

for a taxable year beginning in the calendar year in which 

the individual’s taxable year begins, and 

‘‘(3) an estate or trust. 

‘‘(d) LIMITATION BASED ON ADJUSTED GROSS INCOME.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed by 

subsection (a) (determined without regard to this subsection 

and subsection (f)) shall be reduced (but not below zero) by 

the amount which bears the same ratio to such credit (as 

so determined) as— 

‘‘(A) the excess of— 

‘‘(i) the taxpayer’s adjusted gross income for such 

taxable year, over 

‘‘(ii) $75,000, bears to 

‘‘(B) $5,000. 

‘‘(2) SPECIAL RULES.— 

‘‘(A) JOINT RETURN OR SURVIVING SPOUSE.—In the case 

of a joint return or a surviving spouse (as defined in section 

2(a)), paragraph (1) shall be applied by substituting 

‘$150,000’ for ‘$75,000’ and ‘$10,000’ for ‘$5,000’. 

‘‘(B) HEAD OF HOUSEHOLD.—In the case of a head of 

household (as defined in section 2(b)), paragraph (1) shall 

be applied by substituting ‘$112,500’ for ‘$75,000’ and 

‘$7,500’ for ‘$5,000’. 

‘‘(e) DEFINITIONS AND SPECIAL RULES.— 

‘‘(1) DEPENDENT DEFINED.—For purposes of this section, 

the term ‘dependent’ has the meaning given such term by 

section 152. 
H. R. 1319—136 

‘‘(2) IDENTIFICATION NUMBER REQUIREMENT.— 

‘‘(A) IN GENERAL.—In the case of a return other than 

a joint return, the $1,400 amount in subsection (b)(1) shall 

be treated as being zero unless the taxpayer includes the 

valid identification number of the taxpayer on the return 

of tax for the taxable year. 

‘‘(B) JOINT RETURNS.—In the case of a joint return, 

the $2,800 amount in subsection (b)(1) shall be treated 

as being— 

‘‘(i) $1,400 if the valid identification number of 

only 1 spouse is included on the return of tax for 

the taxable year, and 

‘‘(ii) zero if the valid identification number of neither spouse is so included. 

‘‘(C) DEPENDENTS.—A dependent shall not be taken 

into account under subsection (b)(2) unless the valid identification number of such dependent is included on the return 

of tax for the taxable year. 

‘‘(D) VALID IDENTIFICATION NUMBER.— 

‘‘(i) IN GENERAL.—For purposes of this paragraph, 

the term ‘valid identification number’ means a social 

security number issued to an individual by the Social 

Security Administration on or before the due date for 

filing the return for the taxable year. 

‘‘(ii) ADOPTION TAXPAYER IDENTIFICATION

NUMBER.—For purposes of subparagraph (C), in the 

case of a dependent who is adopted or placed for adoption, the term ‘valid identification number’ shall 

include the adoption taxpayer identification number 

of such dependent. 

‘‘(E) SPECIAL RULE FOR MEMBERS OF THE ARMED

FORCES.—Subparagraph (B) shall not apply in the case 

where at least 1 spouse was a member of the Armed 

Forces of the United States at any time during the taxable 

year and the valid identification number of at least 1 

spouse is included on the return of tax for the taxable 

year. 

‘‘(F) COORDINATION WITH CERTAIN ADVANCE PAYMENTS.—In the case of any payment determined pursuant 

to subsection (g)(6), a valid identification number shall 

be treated for purposes of this paragraph as included on 

the taxpayer’s return of tax if such valid identification 

number is available to the Secretary as described in such 

subsection. 

‘‘(G) MATHEMATICAL OR CLERICAL ERROR AUTHORITY.— Any omission of a correct valid identification number 

required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 

6213(g)(2) to such omission. 

‘‘(3) CREDIT TREATED AS REFUNDABLE.—The credit allowed 

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

of part IV of subchapter A of chapter 1. 

‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF CREDIT.— 

‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—The amount of 

the credit which would (but for this paragraph) be allowable 

under subsection (a) shall be reduced (but not below zero) 

by the aggregate refunds and credits made or allowed to the 
H. R. 1319—137 

taxpayer (or, except as otherwise provided by the Secretary, 

any dependent of the taxpayer) under subsection (g). Any failure 

to so reduce the credit shall be treated as arising out of a 

mathematical or clerical error and assessed according to section 

6213(b)(1). 

‘‘(2) JOINT RETURNS.—Except as otherwise provided by the 

Secretary, in the case of a refund or credit made or allowed 

under subsection (g) with respect to a joint return, half of 

such refund or credit shall be treated as having been made 

or allowed to each individual filing such return. 

‘‘(g) ADVANCE REFUNDS AND CREDITS.— 

‘‘(1) IN GENERAL.—Subject to paragraphs (5) and (6), each 

individual who was an eligible individual for such individual’s 

first taxable year beginning in 2019 shall be treated as having 

made a payment against the tax imposed by chapter 1 for 

such taxable year in an amount equal to the advance refund 

amount for such taxable year. 

‘‘(2) ADVANCE REFUND AMOUNT.— 

‘‘(A) IN GENERAL.—For purposes of paragraph (1), the 

advance refund amount is the amount that would have 

been allowed as a credit under this section for such taxable 

year if this section (other than subsection (f) and this 

subsection) had applied to such taxable year. 

‘‘(B) TREATMENT OF DECEASED INDIVIDUALS.—For purposes of determining the advance refund amount with 

respect to such taxable year— 

‘‘(i) any individual who was deceased before 

January 1, 2021, shall be treated for purposes of 

applying subsection (e)(2) in the same manner as if 

the valid identification number of such person was 

not included on the return of tax for such taxable 

year (except that subparagraph (E) thereof shall not 

apply), 

‘‘(ii) notwithstanding clause (i), in the case of a 

joint return with respect to which only 1 spouse is 

deceased before January 1, 2021, such deceased spouse 

was a member of the Armed Forces of the United 

States at any time during the taxable year, and the 

valid identification number of such deceased spouse 

is included on the return of tax for the taxable year, 

the valid identification number of 1 (and only 1) spouse 

shall be treated as included on the return of tax for 

the taxable year for purposes of applying subsection 

(e)(2)(B) with respect to such joint return, and 

‘‘(iii) no amount shall be determined under subsection (e)(2) with respect to any dependent of the 

taxpayer if the taxpayer (both spouses in the case 

of a joint return) was deceased before January 1, 2021. 

‘‘(3) TIMING AND MANNER OF PAYMENTS.—The Secretary 

shall, subject to the provisions of this title and consistent with 

rules similar to the rules of subparagraphs (B) and (C) of 

section 6428A(f)(3), refund or credit any overpayment attributable to this subsection as rapidly as possible, consistent with 

a rapid effort to make payments attributable to such overpayments electronically if appropriate. No refund or credit shall 

be made or allowed under this subsection after December 31, 

2021. 
H. R. 1319—138 

‘‘(4) NO INTEREST.—No interest shall be allowed on any 

overpayment attributable to this subsection. 

‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE FILED A

RETURN OF TAX FOR 2020.— 

‘‘(A) APPLICATION TO 2020 RETURNS FILED AT TIME OF

INITIAL DETERMINATION.—If, at the time of any determination made pursuant to paragraph (3), the individual 

referred to in paragraph (1) has filed a return of tax for 

the individual’s first taxable year beginning in 2020, paragraph (1) shall be applied with respect to such individual 

by substituting ‘2020’ for ‘2019’. 

‘‘(B) ADDITIONAL PAYMENT.— 

‘‘(i) IN GENERAL.—In the case of any individual 

who files, before the additional payment determination 

date, a return of tax for such individual’s first taxable 

year beginning in 2020, the Secretary shall make a 

payment (in addition to any payment made under paragraph (1)) to such individual equal to the excess (if 

any) of— 

‘‘(I) the amount which would be determined 

under paragraph (1) (after the application of 

subparagraph (A)) by applying paragraph (1) as 

of the additional payment determination date, over 

‘‘(II) the amount of any payment made with 

respect to such individual under paragraph (1). 

‘‘(ii) ADDITIONAL PAYMENT DETERMINATION DATE.— 

The term ‘additional payment determination date’ 

means the earlier of— 

‘‘(I) the date which is 90 days after the 2020 

calendar year filing deadline, or 

‘‘(II) September 1, 2021. 

‘‘(iii) 2020 CALENDAR YEAR FILING DEADLINE.—The 

term ‘2020 calendar year filing deadline’ means the 

date specified in section 6072(a) with respect to returns 

for calendar year 2020. Such date shall be determined 

after taking into account any period disregarded under 

section 7508A if such disregard applies to substantially 

all returns for calendar year 2020 to which section 

6072(a) applies. 

‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS WHO HAVE NOT

FILED A RETURN OF TAX FOR 2019 OR 2020 AT TIME OF DETERMINATION.—In the case of any individual who, at the time of any 

determination made pursuant to paragraph (3), has filed a 

tax return for neither the year described in paragraph (1) 

nor for the year described in paragraph (5)(A), the Secretary 

shall, consistent with rules similar to the rules of section 

6428A(f)(5)(H)(i), apply paragraph (1) on the basis of information available to the Secretary and shall, on the basis of such 

information, determine the advance refund amount with respect 

to such individual without regard to subsection (d) unless the 

Secretary has reason to know that such amount would otherwise be reduced by reason of such subsection. 

‘‘(7) SPECIAL RULE RELATED TO TIME OF FILING RETURN.— 

Solely for purposes of this subsection, a return of tax shall 

not be treated as filed until such return has been processed 

by the Internal Revenue Service. 
H. R. 1319—139 

‘‘(8) RESTRICTION ON USE OF CERTAIN PREVIOUSLY ISSUED

PREPAID DEBIT CARDS.—Payments made by the Secretary to 

individuals under this section shall not be in the form of an 

increase in the balance of any previously issued prepaid debit 

card if, as of the time of the issuance of such card, such 

card was issued solely for purposes of making payments under 

section 6428 or 6428A. 

‘‘(h) REGULATIONS.—The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to 

carry out the purposes of this section, including— 

‘‘(1) regulations or other guidance providing taxpayers the 

opportunity to provide the Secretary information sufficient to 

allow the Secretary to make payments to such taxpayers under 

subsection (g) (including the determination of the amount of 

such payment) if such information is not otherwise available 

to the Secretary, and 

‘‘(2) regulations or other guidance to ensure to the maximum extent administratively practicable that, in determining 

the amount of any credit under subsection (a) and any credit 

or refund under subsection (g), an individual is not taken 

into account more than once, including by different taxpayers 

and including by reason of a change in joint return status 

or dependent status between the taxable year for which an 

advance refund amount is determined and the taxable year 

for which a credit under subsection (a) is determined. 

‘‘(i) OUTREACH.—The Secretary shall carry out a robust and 

comprehensive outreach program to ensure that all taxpayers 

described in subsection (h)(1) learn of their eligibility for the 

advance refunds and credits under subsection (g); are advised of 

the opportunity to receive such advance refunds and credits as 

provided under subsection (h)(1); and are provided assistance in 

applying for such advance refunds and credits.’’. 

(b) TREATMENT OF CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS- TEMS.—The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system 

amounts equal to the loss (if any) to that possession by reason 

of the amendments made by this section. Such amounts shall 

be determined by the Secretary of the Treasury based on 

information provided by the government of the respective 

possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of 

the Treasury shall pay to each possession of the United States 

which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to 

the aggregate benefits (if any) that would have been provided 

to residents of such possession by reason of the amendments 

made by this section if a mirror code tax system had been 

in effect in such possession. The preceding sentence shall not 

apply unless the respective possession has a plan, which has 

been approved by the Secretary of the Treasury, under which 

such possession will promptly distribute such payments to its 

residents. 

(3) INCLUSION OF ADMINISTRATIVE EXPENSES.—The Secretary of the Treasury shall pay to each possession of the 

United States to which the Secretary makes a payment under 

paragraph (1) or (2) an amount equal to the lesser of— 
H. R. 1319—140 

(A) the increase (if any) of the administrative expenses 

of such possession— 

(i) in the case of a possession described in paragraph (1), by reason of the amendments made by this 

section, and 

(ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described 

in such paragraph, or 

(B) $500,000 ($10,000,000 in the case of Puerto Rico). 

The amount described in subparagraph (A) shall be determined 

by the Secretary of the Treasury based on information provided 

by the government of the respective possession. 

(4) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED

STATES INCOME TAXES.—No credit shall be allowed against 

United States income taxes under section 6428B of the Internal 

Revenue Code of 1986 (as added by this section), nor shall 

any credit or refund be made or allowed under subsection 

(g) of such section, to any person— 

(A) to whom a credit is allowed against taxes imposed 

by the possession by reason of the amendments made by 

this section, or 

(B) who is eligible for a payment under a plan described 

in paragraph (2). 

(5) MIRROR CODE TAX SYSTEM.—For purposes of this subsection, the term ‘‘mirror code tax system’’ means, with respect 

to any possession of the United States, the income tax system 

of such possession if the income tax liability of the residents 

of such possession under such system is determined by reference to the income tax laws of the United States as if such 

possession were the United States. 

(6) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due 

from a credit provision referred to in subsection (b)(2) of such 

section. 

(c) ADMINISTRATIVE PROVISIONS.— 

(1) DEFINITION OF DEFICIENCY.—Section 6211(b)(4)(A) of 

the Internal Revenue Code of 1986 is amended by striking 

‘‘6428, and 6428A’’ and inserting ‘‘6428, 6428A, and 6428B’’. 

(2) EXCEPTION FROM REDUCTION OR OFFSET.—Any refund 

payable by reason of section 6428B(g) of the Internal Revenue 

Code of 1986 (as added by this section), or any such refund 

payable by reason of subsection (b) of this section, shall not 

be— 

(A) subject to reduction or offset pursuant to subsection 

(c), (d), (e), or (f) of section 6402 of the Internal Revenue 

Code of 1986 or any similar authority permitting offset, 

or 

(B) reduced or offset by other assessed Federal taxes 

that would otherwise be subject to levy or collection. 

(3) CONFORMING AMENDMENTS.— 

(A) Paragraph (2) of section 1324(b) of title 31, United 

States Code, is amended by inserting ‘‘6428B,’’ after 

‘‘6428A,’’. 

(B) The table of sections for subchapter B of chapter 

65 of the Internal Revenue Code of 1986 is amended by 
H. R. 1319—141 

inserting after the item relating to section 6428A the following new item: 

‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’. 

(d) APPROPRIATIONS.—Immediately upon the enactment of this 

Act, in addition to amounts otherwise available, there are appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated: 

(1) $1,464,500,000 to remain available until September 30, 

2023 for necessary expenses for the Internal Revenue Service 

for the administration of the advance payments, the provision 

of taxpayer assistance, and the furtherance of integrated, modernized, and secure Internal Revenue Service systems, of which 

up to $20,000,000 is available for premium pay for services 

related to the development of information technology as determined by the Commissioner of the Internal Revenue occurring 

between January 1, 2020 and December 31, 2022, and all 

of which shall supplement and not supplant any other appropriations that may be available for this purpose. 

(2) $7,000,000 to remain available until September 30, 

2022, for necessary expenses for the Bureau of the Fiscal 

Service to carry out this section (and the amendments made 

by this section), which shall supplement and not supplant any 

other appropriations that may be available for this purpose, 

and 

(3) $8,000,000 to remain available until September 30, 

2023, for the Treasury Inspector General for Tax Administration for the purposes of overseeing activities related to the 

administration of this section (and the amendments made by 

this section), which shall supplement and not supplant any 

other appropriations that may be available for this purpose. 

PART 2—CHILD TAX CREDIT 

SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021. 

(a) IN GENERAL.—Section 24 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following new subsection: 

‘‘(i) SPECIAL RULES FOR 2021.—In the case of any taxable year 

beginning after December 31, 2020, and before January 1, 2022— 

‘‘(1) REFUNDABLE CREDIT.—If the taxpayer (in the case 

of a joint return, either spouse) has a principal place of abode 

in the United States (determined as provided in section 32) 

for more than one-half of the taxable year or is a bona fide 

resident of Puerto Rico (within the meaning of section 937(a)) 

for such taxable year— 

‘‘(A) subsection (d) shall not apply, and 

‘‘(B) so much of the credit determined under subsection 

(a) (after application of subparagraph (A)) as does not 

exceed the amount of such credit which would be so determined without regard to subsection (h)(4) shall be allowed 

under subpart C (and not allowed under this subpart). 

‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT AS QUALIFYING

CHILDREN.—This section shall be applied— 

‘‘(A) by substituting ‘age 18’ for ‘age 17’ in subsection 

(c)(1), and 
H. R. 1319—142 

‘‘(B) by substituting ‘described in subsection (c) (determined after the application of subsection (i)(2)(A))’ for 

‘described in subsection (c)’ in subsection (h)(4)(A). 

‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall not apply 

and subsection (a) shall be applied by substituting ‘$3,000 

($3,600 in the case of a qualifying child who has not attained 

age 6 as of the close of the calendar year in which the taxable 

year of the taxpayer begins)’ for ‘$1,000’. 

‘‘(4) REDUCTION OF INCREASED CREDIT AMOUNT BASED ON

MODIFIED ADJUSTED GROSS INCOME.— 

‘‘(A) IN GENERAL.—The amount of the credit allowable 

under subsection (a) (determined without regard to subsection (b)) shall be reduced by $50 for each $1,000 (or 

fraction thereof) by which the taxpayer’s modified adjusted 

gross income (as defined in subsection (b)) exceeds the 

applicable threshold amount. 

‘‘(B) APPLICABLE THRESHOLD AMOUNT.—For purposes 

of this paragraph, the term ‘applicable threshold amount’ 

means— 

‘‘(i) $150,000, in the case of a joint return or surviving spouse (as defined in section 2(a)) , 

‘‘(ii) $112,500, in the case of a head of household 

(as defined in section 2(b)), and 

‘‘(iii) $75,000, in any other case. 

‘‘(C) LIMITATION ON REDUCTION.— 

‘‘(i) IN GENERAL.—The amount of the reduction 

under subparagraph (A) shall not exceed the lesser 

of— 

‘‘(I) the applicable credit increase amount, or 

‘‘(II) 5 percent of the applicable phaseout 

threshold range. 

‘‘(ii) APPLICABLE CREDIT INCREASE AMOUNT.—For 

purposes of this subparagraph, the term ‘applicable 

credit increase amount’ means the excess (if any) of— 

‘‘(I) the amount of the credit allowable under 

this section for the taxable year determined without regard to this paragraph and subsection (b), 

over 

‘‘(II) the amount of such credit as so determined and without regard to paragraph (3). 

‘‘(iii) APPLICABLE PHASEOUT THRESHOLD RANGE.— 

For purposes of this subparagraph, the term ‘applicable 

phaseout threshold range’ means the excess of— 

‘‘(I) the threshold amount applicable to the 

taxpayer under subsection (b) (determined after 

the application of subsection (h)(3)), over 

‘‘(II) the applicable threshold amount 

applicable to the taxpayer under this paragraph. 

‘‘(D) COORDINATION WITH LIMITATION ON OVERALL

CREDIT.—Subsection (b) shall be applied by substituting 

‘the credit allowable under subsection (a) (determined after 

the application of subsection (i)(4)(A)’ for ‘the credit allowable under subsection (a)’.’’. 

(b) ADVANCE PAYMENT OF CREDIT.— 

(1) IN GENERAL.—Chapter 77 of such Code is amended 

by inserting after section 7527 the following new section: 
H. R. 1319—143 

‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 

‘‘(a) IN GENERAL.—The Secretary shall establish a program 

for making periodic payments to taxpayers which, in the aggregate 

during any calendar year, equal the annual advance amount determined with respect to such taxpayer for such calendar year. Except 

as provided in subsection (b)(3)(B), the periodic payments made 

to any taxpayer for any calendar year shall be in equal amounts. 

‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of this section— 

‘‘(1) IN GENERAL.—Except as otherwise provided in this 

subsection, the term ‘annual advance amount’ means, with 

respect to any taxpayer for any calendar year, the amount 

(if any) which is estimated by the Secretary as being equal 

to 50 percent of the amount which would be treated as allowed 

under subpart C of part IV of subchapter A of chapter 1 

by reason of section 24(i)(1) for the taxpayer’s taxable year 

beginning in such calendar year if— 

‘‘(A) the status of the taxpayer as a taxpayer described 

in section 24(i)(1) is determined with respect to the reference taxable year, 

‘‘(B) the taxpayer’s modified adjusted gross income for 

such taxable year is equal to the taxpayer’s modified 

adjusted gross income for the reference taxable year, 

‘‘(C) the only children of such taxpayer for such taxable 

year are qualifying children properly claimed on the taxpayer’s return of tax for the reference taxable year, and 

‘‘(D) the ages of such children (and the status of such 

children as qualifying children) are determined for such 

taxable year by taking into account the passage of time 

since the reference taxable year. 

‘‘(2) REFERENCE TAXABLE YEAR.—Except as provided in 

paragraph (3)(A), the term ‘reference taxable year’ means, with 

respect to any taxpayer for any calendar year, the taxpayer’s 

taxable year beginning in the preceding calendar year or, in 

the case of taxpayer who did not file a return of tax for such 

taxable year, the taxpayer’s taxable year beginning in the 

second preceding calendar year. 

‘‘(3) MODIFICATIONS DURING CALENDAR YEAR.— ‘‘(A) IN GENERAL.—The Secretary may modify, during 

any calendar year, the annual advance amount with respect 

to any taxpayer for such calendar year to take into 

account— 

‘‘(i) a return of tax filed by such taxpayer during 

such calendar year (and the taxable year to which 

such return relates may be taken into account as the 

reference taxable year), and 

‘‘(ii) any other information provided by the taxpayer to the Secretary which allows the Secretary to 

determine payments under subsection (a) which, in 

the aggregate during any taxable year of the taxpayer, 

more closely total the Secretary’s estimate of the 

amount treated as allowed under subpart C of part 

IV of subchapter A of chapter 1 by reason of section 

24(i)(1) for such taxable year of such taxpayer. 

‘‘(B) ADJUSTMENT TO REFLECT EXCESS OR DEFICIT IN

PRIOR PAYMENTS.—In the case of any modification of the 

annual advance amount under subparagraph (A), the Secretary may adjust the amount of any periodic payment 
H. R. 1319—144 

made after the date of such modification to properly take 

into account the amount by which any periodic payment 

made before such date was greater than or less than the 

amount that such payment would have been on the basis 

of the annual advance amount as so modified. 

‘‘(4) DETERMINATION OF STATUS.—If information contained 

in the taxpayer’s return of tax for the reference taxable year 

does not establish the status of the taxpayer as being described 

in section 24(i)(1), the Secretary shall, for purposes of paragraph 

(1)(A), determine such status based on information known to 

the Secretary. 

‘‘(5) TREATMENT OF CERTAIN DEATHS.—A child shall not 

be taken into account in determining the annual advance 

amount under paragraph (1) if the death of such child is known 

to the Secretary as of the beginning of the calendar year for 

which the estimate under such paragraph is made. 

‘‘(c) ON-LINE INFORMATION PORTAL.—The Secretary shall establish an on-line portal which allows taxpayers to— 

‘‘(1) elect not to receive payments under this section, and 

‘‘(2) provide information to the Secretary which would be 

relevant to a modification under subsection (b)(3)(B) of the 

annual advance amount, including information regarding— 

‘‘(A) a change in the number of the taxpayer’s qualifying children, including by reason of the birth of a child, 

‘‘(B) a change in the taxpayer’s marital status, 

‘‘(C) a significant change in the taxpayer’s income, 

and 

‘‘(D) any other factor which the Secretary may provide. 

‘‘(d) NOTICE OF PAYMENTS.—Not later than January 31 of the 

calendar year following any calendar year during which the Secretary makes one or more payments to any taxpayer under this 

section, the Secretary shall provide such taxpayer with a written 

notice which includes the taxpayer’s taxpayer identity (as defined 

in section 6103(b)(6)), the aggregate amount of such payments made 

to such taxpayer during such calendar year, and such other information as the Secretary determines appropriate. 

‘‘(e) ADMINISTRATIVE PROVISIONS.— 

‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAYMENT REQUIREMENT.—The payments made by the Secretary under subsection 

(a) shall be made by electronic funds transfer to the same 

extent and in the same manner as if such payments were 

Federal payments not made under this title. 

‘‘(2) APPLICATION OF CERTAIN RULES.—Rules similar to the 

rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall 

apply for purposes of this section. 

‘‘(3) EXCEPTION FROM REDUCTION OR OFFSET.—Any payment 

made to any individual under this section shall not be— 

‘‘(A) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar 

authority permitting offset, or 

‘‘(B) reduced or offset by other assessed Federal taxes 

that would otherwise be subject to levy or collection. 

‘‘(4) APPLICATION OF ADVANCE PAYMENTS IN THE POSSESSIONS OF THE UNITED STATES.— 

‘‘(A) IN GENERAL.—The advance payment amount 

determined under this section shall be determined— 
H. R. 1319—145 

‘‘(i) by applying section 24(i)(1) without regard to 

the phrase ‘or is a bona fide resident of Puerto Rico 

(within the meaning of section 937(a))’, and 

‘‘(ii) without regard to section 24(k)(3)(C)(ii)(I). 

‘‘(B) MIRROR CODE POSSESSIONS.—In the case of any 

possession of the United States with a mirror code tax 

system (as defined in section 24(k)), this section shall not 

be treated as part of the income tax laws of the United 

States for purposes of determining the income tax law 

of such possession unless such possession elects to have 

this section be so treated. 

‘‘(C) ADMINISTRATIVE EXPENSES OF ADVANCE PAYMENTS.— 

‘‘(i) MIRROR CODE POSSESSIONS.—In the case of 

any possession described in subparagraph (B) which 

makes the election described in such subparagraph, 

the amount otherwise paid by the Secretary to such 

possession under section 24(k)(1)(A) with respect to 

taxable years beginning in 2021 shall be increased 

by $300,000 if such possession has a plan, which has 

been approved by the Secretary, for making advance 

payments consistent with such election. 

‘‘(ii) AMERICAN SAMOA.—The amount otherwise 

paid by the Secretary to American Samoa under 

subparagraph (A) of section 24(k)(3) with respect to 

taxable years beginning in 2021 shall be increased 

by $300,000 if the plan described in subparagraph 

(B) of such section includes a program, which has 

been approved by the Secretary, for making advance 

payments under rules similar to the rules of this section. 

‘‘(iii) TIMING OF PAYMENT.—The Secretary may pay, 

upon the request of the possession of the United States 

to which the payment is to be made, the amount of 

the increase determined under clause (i) or (ii) immediately upon approval of the plan referred to in such 

clause, respectively. 

‘‘(f) APPLICATION.—No payments shall be made under the program established under subsection (a) with respect to— 

‘‘(1) any period before July 1, 2021, or 

‘‘(2) any period after December 31, 2021. 

‘‘(g) REGULATIONS.—The Secretary shall issue such regulations 

or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section and subsections 

(i)(1) and (j) of section 24, including regulations or other guidance 

which provides for the application of such provisions where the 

filing status of the taxpayer for a taxable year is different from 

the status used for determining the annual advance amount.’’. 

(2) RECONCILIATION OF CREDIT AND ADVANCE CREDIT.—Section 24 of such Code, as amended by the preceding provision 

of this Act, is amended by adding at the end the following 

new subsection: 

‘‘(j) RECONCILIATION OF CREDIT AND ADVANCE CREDIT.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed under 

this section to any taxpayer for any taxable year shall be 

reduced (but not below zero) by the aggregate amount of payments made under section 7527A to such taxpayer during such 
H. R. 1319—146 

taxable year. Any failure to so reduce the credit shall be treated 

as arising out of a mathematical or clerical error and assessed 

according to section 6213(b)(1). 

‘‘(2) EXCESS ADVANCE PAYMENTS.— 

‘‘(A) IN GENERAL.—If the aggregate amount of payments under section 7527A to the taxpayer during the 

taxable year exceeds the amount of the credit allowed 

under this section to such taxpayer for such taxable year 

(determined without regard to paragraph (1)), the tax 

imposed by this chapter for such taxable year shall be 

increased by the amount of such excess. Any failure to 

so increase the tax shall be treated as arising out of a 

mathematical or clerical error and assessed according to 

section 6213(b)(1). 

‘‘(B) SAFE HARBOR BASED ON MODIFIED ADJUSTED GROSS

INCOME.— 

‘‘(i) IN GENERAL.—In the case of a taxpayer whose 

modified adjusted gross income (as defined in subsection (b)) for the taxable year does not exceed 200 

percent of the applicable income threshold, the amount 

of the increase determined under subparagraph (A) 

with respect to such taxpayer for such taxable year 

shall be reduced (but not below zero) by the safe harbor 

amount. 

‘‘(ii) PHASE OUT OF SAFE HARBOR AMOUNT.—In the 

case of a taxpayer whose modified adjusted gross 

income (as defined in subsection (b)) for the taxable 

year exceeds the applicable income threshold, the safe 

harbor amount otherwise in effect under clause (i) 

shall be reduced by the amount which bears the same 

ratio to such amount as such excess bears to the 

applicable income threshold. 

‘‘(iii) APPLICABLE INCOME THRESHOLD.—For purposes of this subparagraph, the term ‘applicable income 

threshold’ means— 

‘‘(I) $60,000 in the case of a joint return or 

surviving spouse (as defined in section 2(a)), 

‘‘(II) $50,000 in the case of a head of household, 

and 

‘‘(III) $40,000 in any other case. 

‘‘(iv) SAFE HARBOR AMOUNT.—For purposes of this 

subparagraph, the term ‘safe harbor amount’ means, 

with respect to any taxable year, the product of— 

‘‘(I) $2,000, multiplied by 

‘‘(II) the excess (if any) of the number of qualified children taken into account in determining 

the annual advance amount with respect to the 

taxpayer under section 7527A with respect to 

months beginning in such taxable year, over the 

number of qualified children taken into account 

in determining the credit allowed under this section for such taxable year.’’. 

(3) COORDINATION WITH WAGE WITHHOLDING.—Section 

3402(f)(1)(C) of such Code is amended by striking ‘‘section 24(a)’’ 

and inserting ‘‘section 24 (determined after application of subsection (j) thereof)’’. 

(4) CONFORMING AMENDMENTS.— 
H. R. 1319—147 

(A) Section 26(b)(2) of such Code is amended by striking 

‘‘and’’ at the end of subparagraph (X), by striking the 

period at the end of subparagraph (Y) and inserting ‘‘, 

and’’, and by adding at the end the following new subparagraph: 

‘‘(Z) section 24(j)(2) (relating to excess advance payments).’’. 

(B) Section 6211(b)(4)(A) of such Code, as amended 

by the preceding provisions of this subtitle, is amended— 

(i) by striking ‘‘24(d)’’ and inserting ‘‘24 by reason 

of subsections (d) and (i)(1) thereof’’, and 

(ii) by striking ‘‘and 6428B’’ and inserting ‘‘6428B, 

and 7527A’’. 

(C) Paragraph (2) of section 1324(b) of title 31, United 

States Code, is amended— 

(i) by inserting ‘‘24,’’ before ‘‘25A’’, and 

(ii) by striking ‘‘ or 6431’’ and inserting ‘‘6431, 

or 7527A’’. 

(D) The table of sections for chapter 77 of the Internal 

Revenue Code of 1986 is amended by inserting after the 

item relating to section 7527 the following new item: 

‘‘Sec. 7527A. Advance payment of child tax credit.’’. 

(5) APPROPRIATIONS TO CARRY OUT ADVANCE PAYMENTS.— 

Immediately upon the enactment of this Act, in addition to 

amounts otherwise available, there are appropriated for fiscal 

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

appropriated: 

(A) $397,200,000 to remain available until September 

30, 2022, for necessary expenses for the Internal Revenue 

Service to carry out this section (and the amendments 

made by this section), which shall supplement and not 

supplant any other appropriations that may be available 

for this purpose, and 

(B) $16,200,000 to remain available until September 

30, 2022, for necessary expenses for the Bureau of the 

Fiscal Service to carry out this section (and the amendments made by this section), which shall supplement and 

not supplant any other appropriations that may be available for this purpose. 

(c) EFFECTIVE DATE.— 

(1) IN GENERAL.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

(2) ESTABLISHMENT OF ADVANCE PAYMENT PROGRAM.—The 

Secretary of the Treasury (or the Secretary’s designee) shall 

establish the program described in section 7527A of the Internal 

Revenue Code of 1986 as soon as practicable after the date 

of the enactment of this Act, except that the Secretary shall 

ensure that the timing of the establishment of such program 

does not interfere with carrying out section 6428B(g) as rapidly 

as possible. 

SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS. 

(a) IN GENERAL.—Section 24 of the Internal Revenue Code 

of 1986, as amended by the preceding provisions of this Act, is 

amended by adding at the end the following new subsection: 

‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.— 
H. R. 1319—148 

‘‘(1) MIRROR CODE POSSESSIONS.— 

‘‘(A) IN GENERAL.—The Secretary shall pay to each 

possession of the United States with a mirror code tax 

system amounts equal to the loss (if any) to that possession 

by reason of the application of this section (determined 

without regard to this subsection) with respect to taxable 

years beginning after 2020. Such amounts shall be determined by the Secretary based on information provided by 

the government of the respective possession. 

‘‘(B) COORDINATION WITH CREDIT ALLOWED AGAINST

UNITED STATES INCOME TAXES.—No credit shall be allowed 

under this section for any taxable year to any individual 

to whom a credit is allowable against taxes imposed by 

a possession of the United States with a mirror code tax 

system by reason of the application of this section in such 

possession for such taxable year. 

‘‘(C) MIRROR CODE TAX SYSTEM.—For purposes of this 

paragraph, the term ‘mirror code tax system’ means, with 

respect to any possession of the United States, the income 

tax system of such possession if the income tax liability 

of the residents of such possession under such system is 

determined by reference to the income tax laws of the 

United States as if such possession were the United States. 

‘‘(2) PUERTO RICO.— 

‘‘(A) APPLICATION TO TAXABLE YEARS IN 2021.— 

‘‘(i) For application of refundable credit to residents 

of Puerto Rico, see subsection (i)(1). 

‘‘(ii) For nonapplication of advance payment to residents of Puerto Rico, see section 7527A(e)(4)(A). 

‘‘(B) APPLICATION TO TAXABLE YEARS AFTER 2021.—In 

the case of any bona fide resident of Puerto Rico (within 

the meaning of section 937(a)) for any taxable year beginning after December 31, 2021— 

‘‘(i) the credit determined under this section shall 

be allowable to such resident, and 

‘‘(ii) subsection (d)(1)(B)(ii) shall be applied without 

regard to the phrase ‘in the case of a taxpayer with 

3 or more qualifying children’. 

‘‘(3) AMERICAN SAMOA.— 

‘‘(A) IN GENERAL.—The Secretary shall pay to American 

Samoa amounts estimated by the Secretary as being equal 

to the aggregate benefits that would have been provided 

to residents of American Samoa by reason of the application 

of this section for taxable years beginning after 2020 if 

the provisions of this section had been in effect in American 

Samoa (applied as if American Samoa were the United 

States and without regard to the application of this section 

to bona fide residents of Puerto Rico under subsection 

(i)(1)). 

‘‘(B) DISTRIBUTION REQUIREMENT.—Subparagraph (A) 

shall not apply unless American Samoa has a plan, which 

has been approved by the Secretary, under which American 

Samoa will promptly distribute such payments to its residents. 

‘‘(C) COORDINATION WITH CREDIT ALLOWED AGAINST

UNITED STATES INCOME TAXES.— 
H. R. 1319—149 

‘‘(i) IN GENERAL.—In the case of a taxable year 

with respect to which a plan is approved under 

subparagraph (B), this section (other than this subsection) shall not apply to any individual eligible for 

a distribution under such plan. 

‘‘(ii) APPLICATION OF SECTION IN EVENT OF ABSENCE

OF APPROVED PLAN.—In the case of a taxable year 

with respect to which a plan is not approved under 

subparagraph (B)— 

‘‘(I) if such taxable year begins in 2021, subsection (i)(1) shall be applied by substituting ‘bona 

fide resident of Puerto Rico or American Samoa’ 

for ‘bona fide resident of Puerto Rico’, and 

‘‘(II) if such taxable year begins after 

December 31, 2021, rules similar to the rules of 

paragraph (2)(B) shall apply with respect to bona 

fide residents of American Samoa (within the 

meaning of section 937(a)). 

‘‘(4) TREATMENT OF PAYMENTS.—For purposes of section 

1324 of title 31, United States Code, the payments under this 

subsection shall be treated in the same manner as a refund 

due from a credit provision referred to in subsection (b)(2) 

of such section.’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

PART 3—EARNED INCOME TAX CREDIT 

SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR 

INDIVIDUALS WITH NO QUALIFYING CHILDREN. 

(a) SPECIAL RULES FOR 2021.—Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following 

new subsection: 

‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT QUALIFYING

CHILDREN.—In the case of any taxable year beginning after 

December 31, 2020, and before January 1, 2022— 

‘‘(1) DECREASE IN MINIMUM AGE FOR CREDIT.— 

‘‘(A) IN GENERAL.—Subsection (c)(1)(A)(ii)(II) shall be 

applied by substituting ‘the applicable minimum age’ for 

‘age 25’. 

‘‘(B) APPLICABLE MINIMUM AGE.—For purposes of this 

paragraph, the term ‘applicable minimum age’ means— 

‘‘(i) except as otherwise provided in this subparagraph, age 19, 

‘‘(ii) in the case of a specified student (other than 

a qualified former foster youth or a qualified homeless 

youth), age 24, and 

‘‘(iii) in the case of a qualified former foster youth 

or a qualified homeless youth, age 18. 

‘‘(C) SPECIFIED STUDENT.—For purposes of this paragraph, the term ‘specified student’ means, with respect 

to any taxable year, an individual who is an eligible student 

(as defined in section 25A(b)(3)) during at least 5 calendar 

months during the taxable year. 

‘‘(D) QUALIFIED FORMER FOSTER YOUTH.—For purposes 

of this paragraph, the term ‘qualified former foster youth’ 

means an individual who— 
H. R. 1319—150 

‘‘(i) on or after the date that such individual 

attained age 14, was in foster care provided under 

the supervision or administration of an entity administering (or eligible to administer) a plan under part 

B or part E of title IV of the Social Security Act 

(without regard to whether Federal assistance was provided with respect to such child under such part E), 

and 

‘‘(ii) provides (in such manner as the Secretary 

may provide) consent for entities which administer 

a plan under part B or part E of title IV of the Social 

Security Act to disclose to the Secretary information 

related to the status of such individual as a qualified 

former foster youth. 

‘‘(E) QUALIFIED HOMELESS YOUTH.—For purposes of this 

paragraph, the term ‘qualified homeless youth’ means, with 

respect to any taxable year, an individual who certifies, 

in a manner as provided by the Secretary, that such individual is either an unaccompanied youth who is a homeless 

child or youth, or is unaccompanied, at risk of homelessness, and self-supporting. 

‘‘(2) ELIMINATION OF MAXIMUM AGE FOR CREDIT.—Subsection (c)(1)(A)(ii)(II) shall be applied without regard to the 

phrase ‘but not attained age 65’. 

‘‘(3) INCREASE IN CREDIT AND PHASEOUT PERCENTAGES.— The table contained in subsection (b)(1) shall be applied by 

substituting ‘15.3’ for ‘7.65’ each place it appears therein. 

‘‘(4) INCREASE IN EARNED INCOME AND PHASEOUT

AMOUNTS.— 

‘‘(A) IN GENERAL.—The table contained in subsection 

(b)(2)(A) shall be applied— ‘‘(i) by substituting ‘$9,820’ for ‘$4,220’, and 

‘‘(ii) by substituting ‘$11,610’ for ‘$5,280’. 

‘‘(B) COORDINATION WITH INFLATION ADJUSTMENT.— Subsection (j) shall not apply to any dollar amount specified 

in this paragraph.’’. 

(b) INFORMATION RETURN MATCHING.—As soon as practicable, 

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

develop and implement procedures to use information returns under 

section 6050S (relating to returns relating to higher education tuition and related expenses) to check the status of individuals as 

specified students for purposes of section 32(n)(1)(B)(ii) of the 

Internal Revenue Code of 1986 (as added by this section). 

(c) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME 

CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL 

TO MEET CERTAIN IDENTIFICATION REQUIREMENTS. 

(a) IN GENERAL.—Section 32(c)(1) of the Internal Revenue Code 

of 1986 is amended by striking subparagraph (F). 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED 

SPOUSES. 

(a) IN GENERAL.—Section 32(d) of the Internal Revenue Code 

of 1986 is amended— 
H. R. 1319—151 

(1) by striking ‘‘MARRIED INDIVIDUALS.—In the case of’’ 

and inserting the following: ‘‘MARRIED INDIVIDUALS.— 

‘‘(1) IN GENERAL.—In the case of’’, and 

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

‘‘(2) DETERMINATION OF MARITAL STATUS.—For purposes of 

this section— 

‘‘(A) IN GENERAL.—Except as provided in subparagraph 

(B), marital status shall be determined under section 

7703(a). 

‘‘(B) SPECIAL RULE FOR SEPARATED SPOUSE.—An individual shall not be treated as married if such individual— 

‘‘(i) is married (as determined under section 

7703(a)) and does not file a joint return for the taxable 

year, 

‘‘(ii) resides with a qualifying child of the individual 

for more than one-half of such taxable year, and 

‘‘(iii)(I) during the last 6 months of such taxable 

year, does not have the same principal place of abode 

as the individual’s spouse, or 

‘‘(II) has a decree, instrument, or agreement (other 

than a decree of divorce) described in section 

121(d)(3)(C) with respect to the individual’s spouse and 

is not a member of the same household with the 

individual’s spouse by the end of the taxable year.’’. 

(b) CONFORMING AMENDMENTS.— 

(1) Section 32(c)(1)(A) of such Code is amended by striking 

the last sentence. 

(2) Section 32(c)(1)(E)(ii) of such Code is amended by 

striking ‘‘(within the meaning of section 7703)’’. 

(3) Section 32(d)(1) of such Code, as amended by subsection 

(a), is amended by striking ‘‘(within the meaning of section 

7703)’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME 

TEST. 

(a) IN GENERAL.—Section 32(i) of the Internal Revenue Code 

of 1986 is amended by striking ‘‘$2,200’’ and inserting ‘‘$10,000’’. 

(b) INFLATION ADJUSTMENT.—Section 32(j)(1) of such Code is 

amended— 

(1) in the matter preceding subparagraph (A), by inserting 

‘‘(2021 in the case of the dollar amount in subsection (i)(1))’’ 

after ‘‘2015’’, 

(2) in subparagraph (B)(i)— 

(A) by striking ‘‘subsections (b)(2)(A) and (i)(1)’’ and 

inserting ‘‘subsection (b)(2)(A)’’, and 

(B) by striking ‘‘and’’ at the end, 

(3) by striking the period at the end of subparagraph (B)(ii) 

and inserting ‘‘, and’’, and 

(4) by inserting after subparagraph (B)(ii) the following 

new clause: 

‘‘(iii) in the case of the $10,000 amount in subsection (i)(1), ‘calendar year 2020’ for ‘calendar year 

2016’.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 
H. R. 1319—152 

SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF THE UNITED STATES. 

(a) IN GENERAL.—Chapter 77 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following new section: 

‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF THE UNITED STATES. 

‘‘(a) PUERTO RICO.— 

‘‘(1) IN GENERAL.—With respect to calendar year 2021 and 

each calendar year thereafter, the Secretary shall, except as 

otherwise provided in this subsection, make payments to Puerto 

Rico equal to— 

‘‘(A) the specified matching amount for such calendar 

year, plus 

‘‘(B) in the case of calendar years 2021 through 2025, 

the lesser of— 

‘‘(i) the expenditures made by Puerto Rico during 

such calendar year for education efforts with respect 

to individual taxpayers and tax return preparers 

relating to the earned income tax credit, or 

‘‘(ii) $1,000,000. 

‘‘(2) REQUIREMENT TO REFORM EARNED INCOME TAX

CREDIT.—The Secretary shall not make any payments under 

paragraph (1) with respect to any calendar year unless Puerto 

Rico has in effect an earned income tax credit for taxable 

years beginning in or with such calendar year which (relative 

to the earned income tax credit which was in effect for taxable 

years beginning in or with calendar year 2019) increases the 

percentage of earned income which is allowed as a credit for 

each group of individuals with respect to which such percentage 

is separately stated or determined in a manner designed to 

substantially increase workforce participation. 

‘‘(3) SPECIFIED MATCHING AMOUNT.—For purposes of this 

subsection— 

‘‘(A) IN GENERAL.—The term ‘specified matching 

amount’ means, with respect to any calendar year, the 

lesser of— 

‘‘(i) the excess (if any) of— 

‘‘(I) the cost to Puerto Rico of the earned 

income tax credit for taxable years beginning in 

or with such calendar year, over 

‘‘(II) the base amount for such calendar year, 

or 

‘‘(ii) the product of 3, multiplied by the base 

amount for such calendar year. 

‘‘(B) BASE AMOUNT.— 

‘‘(i) BASE AMOUNT FOR 2021.—In the case of calendar year 2021, the term ‘base amount’ means the 

greater of— 

‘‘(I) the cost to Puerto Rico of the earned 

income tax credit for taxable years beginning in 

or with calendar year 2019 (rounded to the nearest 

multiple of $1,000,000), or 

‘‘(II) $200,000,000. 

‘‘(ii) INFLATION ADJUSTMENT.—In the case of any 

calendar year after 2021, the term ‘base amount’ means 
H. R. 1319—153 

the dollar amount determined under clause (i) 

increased by an amount equal to— 

‘‘(I) such dollar amount, multiplied by— 

‘‘(II) the cost-of-living adjustment determined 

under section 1(f)(3) for such calendar year, determined by substituting ‘calendar year 2020’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof. 

Any amount determined under this clause shall be 

rounded to the nearest multiple of $1,000,000. 

‘‘(4) RULES RELATED TO PAYMENTS.— 

‘‘(A) TIMING OF PAYMENTS.—The Secretary shall make 

payments under paragraph (1) for any calendar year— 

‘‘(i) after receipt of such information as the Secretary may require to determine such payments, and 

‘‘(ii) except as provided in clause (i), within a 

reasonable period of time before the due date for individual income tax returns (as determined under the 

laws of Puerto Rico) for taxable years which began 

on the first day of such calendar year. 

‘‘(B) INFORMATION.—The Secretary may require the 

reporting of such information as the Secretary may require 

to carry out this subsection. 

‘‘(C) DETERMINATION OF COST OF EARNED INCOME TAX

CREDIT.—For purposes of this subsection, the cost to Puerto 

Rico of the earned income tax credit shall be determined 

by the Secretary on the basis of the laws of Puerto Rico 

and shall include reductions in revenues received by Puerto 

Rico by reason of such credit and refunds attributable 

to such credit, but shall not include any administrative 

costs with respect to such credit. 

‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.— 

‘‘(1) IN GENERAL.—With respect to calendar year 2021 and 

each calendar year thereafter, the Secretary shall, except as 

otherwise provided in this subsection, make payments to the 

Virgin Islands, Guam, and the Commonwealth of the Northern 

Mariana Islands equal to— 

‘‘(A) the cost to such possession of the earned income 

tax credit for taxable years beginning in or with such 

calendar year, plus 

‘‘(B) in the case of calendar years 2021 through 2025, 

the lesser of— 

‘‘(i) the expenditures made by such possession 

during such calendar year for education efforts with 

respect to individual taxpayers and tax return preparers relating to such earned income tax credit, or 

‘‘(ii) $50,000. 

‘‘(2) APPLICATION OF CERTAIN RULES.—Rules similar to the 

rules of subparagraphs (A), (B), and (C) of subsection (a)(4) 

shall apply for purposes of this subsection. 

‘‘(c) AMERICAN SAMOA.— 

‘‘(1) IN GENERAL.—With respect to calendar year 2021 and 

each calendar year thereafter, the Secretary shall, except as 

otherwise provided in this subsection, make payments to American Samoa equal to— 

‘‘(A) the lesser of— 
H. R. 1319—154 

‘‘(i) the cost to American Samoa of the earned 

income tax credit for taxable years beginning in or 

with such calendar year, or 

‘‘(ii) $16,000,000, plus 

‘‘(B) in the case of calendar years 2021 through 2025, 

the lesser of— 

‘‘(i) the expenditures made by American Samoa 

during such calendar year for education efforts with 

respect to individual taxpayers and tax return preparers relating to such earned income tax credit, or 

‘‘(ii) $50,000. 

‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN AN EARNED

INCOME TAX CREDIT.—The Secretary shall not make any payments under paragraph (1) with respect to any calendar year 

unless American Samoa has in effect an earned income tax 

credit for taxable years beginning in or with such calendar 

year which allows a refundable tax credit to individuals on 

the basis of the taxpayer’s earned income which is designed 

to substantially increase workforce participation. 

‘‘(3) INFLATION ADJUSTMENT.—In the case of any calendar 

year after 2021, the $16,000,000 amount in paragraph (1)(A)(ii) 

shall be increased by an amount equal to— 

‘‘(A) such dollar amount, multiplied by— 

‘‘(B) the cost-of-living adjustment determined under 

section 1(f)(3) for such calendar year, determined by substituting ‘calendar year 2020’ for ‘calendar year 2016’ in 

subparagraph (A)(ii) thereof. 

Any increase determined under this clause shall be rounded 

to the nearest multiple of $100,000. 

‘‘(4) APPLICATION OF CERTAIN RULES.—Rules similar to the 

rules of subparagraphs (A), (B), and (C) of subsection (a)(4) 

shall apply for purposes of this subsection. 

‘‘(d) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, the payments under this section 

shall be treated in the same manner as a refund due from a 

credit provision referred to in subsection (b)(2) of such section.’’. 

(b) CLERICAL AMENDMENT.—The table of sections for chapter 

77 of the Internal Revenue Code of 1986 is amended by adding 

at the end the following new item: 

‘‘Sec. 7530. Application of earned income tax credit to possessions of the United 

States.’’. 

SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED 

INCOME FOR PURPOSES OF EARNED INCOME TAX 

CREDIT. 

(a) IN GENERAL.—If the earned income of the taxpayer for 

the taxpayer’s first taxable year beginning in 2021 is less than 

the earned income of the taxpayer for the taxpayer’s first taxable 

year beginning in 2019, the credit allowed under section 32 of 

the Internal Revenue Code of 1986 may, at the election of the 

taxpayer, be determined by substituting— 

(1) such earned income for the taxpayer’s first taxable 

year beginning in 2019, for 

(2) such earned income for the taxpayer’s first taxable 

year beginning in 2021. 

(b) EARNED INCOME.— 
H. R. 1319—155 

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

‘‘earned income’’ has the meaning given such term under section 

32(c) of the Internal Revenue Code of 1986. 

(2) APPLICATION TO JOINT RETURNS.—For purposes of subsection (a), in the case of a joint return, the earned income 

of the taxpayer for the first taxable year beginning in 2019 

shall be the sum of the earned income of each spouse for 

such taxable year. 

(c) SPECIAL RULES.— 

(1) ERRORS TREATED AS MATHEMATICAL ERRORS.—For purposes of section 6213 of the Internal Revenue Code of 1986, 

an incorrect use on a return of earned income pursuant to 

subsection (a) shall be treated as a mathematical or clerical 

error. 

(2) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.— 

Except as otherwise provided in this subsection, the Internal 

Revenue Code of 1986 shall be applied without regard to any 

substitution under subsection (a). 

(d) TREATMENT OF CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.—The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system 

amounts equal to the loss (if any) to that possession by reason 

of the application of the provisions of this section (other than 

this subsection) with respect to section 32 of the Internal Revenue Code of 1986. Such amounts shall be determined by 

the Secretary of the Treasury based on information provided 

by the government of the respective possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of 

the Treasury shall pay to each possession of the United States 

which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to 

the aggregate benefits (if any) that would have been provided 

to residents of such possession by reason of the provisions 

of this section (other than this subsection) with respect to 

section 32 of the Internal Revenue Code of 1986 if a mirror 

code tax system had been in effect in such possession. The 

preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary 

of the Treasury, under which such possession will promptly 

distribute such payments to its residents. 

(3) MIRROR CODE TAX SYSTEM.—For purposes of this section, 

the term ‘‘mirror code tax system’’ means, with respect to 

any possession of the United States, the income tax system 

of such possession if the income tax liability of the residents 

of such possession under such system is determined by reference to the income tax laws of the United States as if such 

possession were the United States. 

(4) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, the payments under this section 

shall be treated in the same manner as a refund due from 

a credit provision referred to in subsection (b)(2) of such section. 
H. R. 1319—156 

PART 4—DEPENDENT CARE ASSISTANCE 

SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND 

DEPENDENT CARE TAX CREDIT. 

(a) IN GENERAL.—Section 21 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following new subsection: 

‘‘(g) SPECIAL RULES FOR 2021.—In the case of any taxable 

year beginning after December 31, 2020, and before January 1, 

2022— 

‘‘(1) CREDIT MADE REFUNDABLE.—If the taxpayer (in the 

case of a joint return, either spouse) has a principal place 

of abode in the United States (determined as provided in section 

32) for more than one-half of the taxable year, the credit allowed 

under subsection (a) shall be treated as a credit allowed under 

subpart C (and not allowed under this subpart). 

‘‘(2) INCREASE IN DOLLAR LIMIT ON AMOUNT CREDITABLE.— Subsection (c) shall be applied— ‘‘(A) by substituting ‘$8,000’ for ‘$3,000’ in paragraph 

(1) thereof, and 

‘‘(B) by substituting ‘$16,000’ for ‘$6,000’ in paragraph 

(2) thereof. 

‘‘(3) INCREASE IN APPLICABLE PERCENTAGE.—Subsection 

(a)(2) shall be applied— 

‘‘(A) by substituting ‘50 percent’ for ‘35 percent’, and 

‘‘(B) by substituting ‘$125,000’ for ‘$15,000’. 

‘‘(4) APPLICATION OF PHASEOUT TO HIGH INCOME INDIVID- UALS.— ‘‘(A) IN GENERAL.—Subsection (a)(2) shall be applied 

by substituting ‘the phaseout percentage’ for ‘20 percent’. 

‘‘(B) PHASEOUT PERCENTAGE.—The term ‘phaseout 

percentage’ means 20 percent reduced (but not below zero) 

by 1 percentage point for each $2,000 (or fraction thereof) 

by which the taxpayer’s adjusted gross income for the taxable year exceeds $400,000.’’. 

(b) APPLICATION OF CREDIT IN POSSESSIONS.—Section 21 of 

such Code, as amended by subsection (a), is amended by adding 

at the end the following new subsection: 

‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.— 

‘‘(1) PAYMENT TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.—The Secretary shall pay to each possession of the United 

States with a mirror code tax system amounts equal to the 

loss (if any) to that possession by reason of the application 

of this section (determined without regard to this subsection) 

with respect to taxable years beginning in or with 2021. Such 

amounts shall be determined by the Secretary based on 

information provided by the government of the respective 

possession. 

‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary 

shall pay to each possession of the United States which does 

not have a mirror code tax system amounts estimated by the 

Secretary as being equal to the aggregate benefits that would 

have been provided to residents of such possession by reason 

of this section with respect to taxable years beginning in or 

with 2021 if a mirror code tax system had been in effect 

in such possession. The preceding sentence shall not apply 

unless the respective possession has a plan, which has been 
H. R. 1319—157 

approved by the Secretary, under which such possession will 

promptly distribute such payments to its residents. 

‘‘(3) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED

STATES INCOME TAXES.—In the case of any taxable year beginning in or with 2021, no credit shall be allowed under this 

section to any individual— 

‘‘(A) to whom a credit is allowable against taxes 

imposed by a possession with a mirror code tax system 

by reason of this section, or 

‘‘(B) who is eligible for a payment under a plan 

described in paragraph (2). 

‘‘(4) MIRROR CODE TAX SYSTEM.—For purposes of this subsection, the term ‘mirror code tax system’ means, with respect 

to any possession of the United States, the income tax system 

of such possession if the income tax liability of the residents 

of such possession under such system is determined by reference to the income tax laws of the United States as if such 

possession were the United States. 

‘‘(5) TREATMENT OF PAYMENTS.—For purposes of section 

1324 of title 31, United States Code, the payments under this 

subsection shall be treated in the same manner as a refund 

due from a credit provision referred to in subsection (b)(2) 

of such section.’’. 

(c) CONFORMING AMENDMENTS.— 

(1) Section 6211(b)(4)(A) of such Code, as amended by the 

preceding provisions of this Act, is amended by inserting ‘‘21 

by reason of subsection (g) thereof,’’ before ‘‘24’’. 

(2) Section 1324(b)(2) of title 31, United States Code (as 

amended by the preceding provisions of this title), is amended 

by inserting ‘‘21,’’ before ‘‘24’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED 

DEPENDENT CARE ASSISTANCE. 

(a) IN GENERAL.—Section 129(a)(2) of the Internal Revenue 

Code of 1986 is amended by adding at the end the following new 

subparagraph: 

‘‘(D) SPECIAL RULE FOR 2021.—In the case of any taxable 

year beginning after December 31, 2020, and before 

January 1, 2022, subparagraph (A) shall be applied by 

substituting ‘$10,500 (half such dollar amount’ for ‘$5,000 

($2,500’.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2020. 

(c) RETROACTIVE PLAN AMENDMENTS.—A plan that otherwise 

satisfies all applicable requirements of sections 125 and 129 of 

the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan 

or dependent care assistance program merely because such plan 

is amended pursuant to a provision under this section and such 

amendment is retroactive, if— 

(1) such amendment is adopted no later than the last 

day of the plan year in which the amendment is effective, 

and 

(2) the plan is operated consistent with the terms of such 

amendment during the period beginning on the effective date 
H. R. 1319—158 

of the amendment and ending on the date the amendment 

is adopted. 

PART 5—CREDITS FOR PAID SICK AND FAMILY 

LEAVE 

SEC. 9641. PAYROLL CREDITS. 

(a) IN GENERAL.—Chapter 21 of the Internal Revenue Code 

of 1986 is amended by adding at the end the following new subchapter: 

‘‘Subchapter D—Credits 

‘‘Sec. 3131. Credit for paid sick leave. 

‘‘Sec. 3132. Payroll credit for paid family leave. 

‘‘Sec. 3133. Special rule related to tax on employers. 

‘‘SEC. 3131. CREDIT FOR PAID SICK LEAVE. 

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

be allowed as a credit against applicable employment taxes for 

each calendar quarter an amount equal to 100 percent of the 

qualified sick leave wages paid by such employer with respect 

to such calendar quarter. 

‘‘(b) LIMITATIONS AND REFUNDABILITY.— 

‘‘(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified 

sick leave wages taken into account under subsection (a), plus 

any increases under subsection (e), with respect to any individual shall not exceed $200 ($511 in the case of any day 

any portion of which is paid sick time described in paragraph 

(1), (2), or (3) of section 5102(a) of the Emergency Paid Sick 

Leave Act, applied with the modification described in subsection 

(c)(2)(A)(i)) for any day (or portion thereof) for which the individual is paid qualified sick leave wages. 

‘‘(2) OVERALL LIMITATION ON NUMBER OF DAYS TAKEN INTO

ACCOUNT.—The aggregate number of days taken into account 

under paragraph (1) for any calendar quarter shall not exceed 

the excess (if any) of— 

‘‘(A) 10, over 

‘‘(B) the aggregate number of days so taken into 

account during preceding calendar quarters in such calendar year (other than the first quarter of calendar year 

2021). 

‘‘(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The 

credit allowed by subsection (a) with respect to any calendar 

quarter shall not exceed the applicable employment taxes for 

such calendar quarter on the wages paid with respect to the 

employment of all employees of the employer. 

‘‘(4) REFUNDABILITY OF EXCESS CREDIT.— ‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the 

credit under subsection (a) exceeds the limitation of paragraph (3) for any calendar quarter, such excess shall be 

treated as an overpayment that shall be refunded under 

sections 6402(a) and 6413(b). 

‘‘(B) ADVANCING CREDIT.—In anticipation of the credit, 

including the refundable portion under subparagraph (A), 

the credit shall be advanced, according to forms and 

instructions provided by the Secretary, up to an amount 
H. R. 1319—159 

calculated under subsection (a), subject to the limits under 

paragraph (1) and (2), all calculated through the end of 

the most recent payroll period in the quarter. 

‘‘(c) QUALIFIED SICK LEAVE WAGES.—For purposes of this section— 

‘‘(1) IN GENERAL.—The term ‘qualified sick leave wages’ 

means wages paid by an employer which would be required 

to be paid by reason of the Emergency Paid Sick Leave Act 

as if such Act applied after March 31, 2021. 

‘‘(2) RULES OF APPLICATION.—For purposes of determining 

whether wages are qualified sick leave wages under paragraph 

(1)— 

‘‘(A) IN GENERAL.—The Emergency Paid Sick Leave 

Act shall be applied— 

‘‘(i) by inserting ‘, the employee is seeking or 

awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has 

been exposed to COVID–19 or the employee’s employer 

has requested such test or diagnosis, or the employee 

is obtaining immunization related to COVID–19 or 

recovering from any injury, disability, illness, or condition related to such immunization’ after ‘medical diagnosis’ in section 5102(a)(3) thereof, and 

‘‘(ii) by applying section 5102(b)(1) of such Act 

separately with respect to each calendar year after 

2020 (and, in the case of calendar year 2021, without 

regard to the first quarter thereof). 

‘‘(B) LEAVE MUST MEET REQUIREMENTS.—If an employer 

fails to comply with any requirement of such Act (determined without regard to section 5109 thereof) with respect 

to paid sick time (as defined in section 5110 of such Act), 

amounts paid by such employer with respect to such paid 

sick time shall not be taken into account as qualified sick 

leave wages. For purposes of the preceding sentence, an 

employer which takes an action described in section 5104 

of such Act shall be treated as failing to meet a requirement 

of such Act. 

‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN

EXPENSES.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed under 

subsection (a) shall be increased by so much of the employer’s 

qualified health plan expenses as are properly allocable to 

the qualified sick leave wages for which such credit is so 

allowed. 

‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of 

this subsection, the term ‘qualified health plan expenses’ means 

amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1)), 

but only to the extent that such amounts are excluded from 

the gross income of employees by reason of section 106(a). 

‘‘(3) ALLOCATION RULES.—For purposes of this section, 

qualified health plan expenses shall be allocated to qualified 

sick leave wages in such manner as the Secretary may prescribe. Except as otherwise provided by the Secretary, such 

allocation shall be treated as properly made if made on the 

basis of being pro rata among covered employees and pro rata 
H. R. 1319—160 

on the basis of periods of coverage (relative to the time periods 

of leave to which such wages relate). 

‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID UNDER CERTAIN

COLLECTIVELY BARGAINED AGREEMENTS.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed under 

subsection (a) shall be increased by the sum of— 

‘‘(A) so much of the employer’s collectively bargained 

defined benefit pension plan contributions as are properly 

allocable to the qualified sick leave wages for which such 

credit is so allowed, plus 

‘‘(B) so much of the employer’s collectively bargained 

apprenticeship program contributions as are properly allocable to the qualified sick leave wages for which such 

credit is so allowed. 

‘‘(2) COLLECTIVELY BARGAINED DEFINED BENEFIT PENSION

PLAN CONTRIBUTIONS.—For purposes of this subsection— 

‘‘(A) IN GENERAL.—The term ‘collectively bargained 

defined benefit pension plan contributions’ means, with 

respect to any calendar quarter, contributions which— 

‘‘(i) are paid or incurred by an employer during 

the calendar quarter on behalf of its employees to 

a defined benefit plan (as defined in section 414(j)), 

which meets the requirements of section 401(a), 

‘‘(ii) are made based on a pension contribution 

rate, and 

‘‘(iii) are required to be made pursuant to the 

terms of a collective bargaining agreement in effect 

with respect to such calendar quarter. 

‘‘(B) PENSION CONTRIBUTION RATE.—The term ‘pension 

contribution rate’ means the contribution rate that the 

employer is obligated to pay on behalf of its employees 

under the terms of a collective bargaining agreement for 

benefits under a defined benefit plan under such agreement, as such rate is applied to contribution base units 

(as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301(a)(11)). 

‘‘(C) ALLOCATION RULES.—The amount of collectively 

bargained defined benefit pension plan contributions allocated to qualified sick leave wages for any calendar quarter 

shall be the product of— 

‘‘(i) the pension contribution rate (expressed as 

an hourly rate), and 

‘‘(ii) the number of hours for which qualified sick 

leave wages were provided to employees covered under 

the collective bargaining agreement described in 

subparagraph (A)(iii) during the calendar quarter. 

‘‘(3) COLLECTIVELY BARGAINED APPRENTICESHIP PROGRAM

CONTRIBUTIONS.—For purposes of this section— 

‘‘(A) IN GENERAL.—The term ‘collectively bargained 

apprenticeship program contributions’ means, with respect 

to any calendar quarter, contributions which— 

‘‘(i) are paid or incurred by an employer on behalf 

of its employees with respect to the calendar quarter 

to a registered apprenticeship program, 

‘‘(ii) are made based on an apprenticeship program 

contribution rate, and 
H. R. 1319—161 

‘‘(iii) are required to be made pursuant to the 

terms of a collective bargaining agreement that is in 

effect with respect to such calendar quarter. 

‘‘(B) REGISTERED APPRENTICESHIP PROGRAM.—The term 

‘registered apprenticeship program’ means an apprenticeship registered under the Act of August 16, 1937 (commonly 

known as the ‘National Apprenticeship Act’; 50 Stat. 664, 

chapter 663; 29 U.S.C. 50 et seq.) that meets the standards 

of subpart A of part 29 and part 30 of title 29, Code 

of Federal Regulations. 

‘‘(C) APPRENTICESHIP PROGRAM CONTRIBUTION RATE.— 

The term ‘apprenticeship program contribution rate’ means 

the contribution rate that the employer is obligated to 

pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a registered 

apprenticeship program under such agreement, as such 

rate is applied to contribution base units (as defined by 

section 4001(a)(11) of the Employee Retirement Income 

Security Act of 1974 (29 U.S.C. 1301(a)(11)). 

‘‘(D) ALLOCATION RULES.—The amount of collectively 

bargained apprenticeship program contributions allocated 

to qualified sick leave wages for any calendar quarter shall 

be the product of— 

‘‘(i) the apprenticeship program contribution rate 

(expressed as an hourly rate), and 

‘‘(ii) the number of hours for which qualified sick 

leave wages were provided to employees covered under 

the collective bargaining agreement described in 

subparagraph (A)(iii) during the calendar quarter. 

‘‘(f) DEFINITIONS AND SPECIAL RULES.— 

‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For purposes of this 

section, the term ‘applicable employment taxes’ means the following: 

‘‘(A) The taxes imposed under section 3111(b). 

‘‘(B) So much of the taxes imposed under section 

3221(a) as are attributable to the rate in effect under 

section 3111(b). 

‘‘(2) WAGES.—For purposes of this section, the term ‘wages’ 

means wages (as defined in section 3121(a), determined without 

regard to paragraphs (1) through (22) of section 3121(b)) and 

compensation (as defined in section 3231(e), determined without 

regard to the sentence in paragraph (1) thereof which begins 

‘Such term does not include remuneration’). 

‘‘(3) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter 

1, the gross income of the employer, for the taxable year which 

includes the last day of any calendar quarter with respect 

to which a credit is allowed under this section, shall be 

increased by the amount of such credit. Any wages taken into 

account in determining the credit allowed under this section 

shall not be taken into account for purposes of determining 

the credit allowed under sections 45A, 45P, 45S, 51, 3132, 

and 3134. In the case of any credit allowed under section 

2301 of the CARES Act or section 41 with respect to wages 

taken into account under this section, the credit allowed under 

this section shall be reduced by the portion of the credit allowed 

under such section 2301 or section 41 which is attributable 

to such wages. 
H. R. 1319—162 

‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES INTO

ACCOUNT.—This section shall not apply to so much of the qualified sick leave wages paid by an eligible employer as such 

employer elects (at such time and in such manner as the 

Secretary may prescribe) to not take into account for purposes 

of this section. 

‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No credit shall 

be allowed under this section to the Government of the United 

States or to any agency or instrumentality thereof. The preceding sentence shall not apply to any organization described 

in section 501(c)(1) and exempt from tax under section 501(a). 

‘‘(6) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwithstanding section 6501, the limitation on the time period for 

the assessment of any amount attributable to a credit claimed 

under this section shall not expire before the date that is 

5 years after the later of— 

‘‘(A) the date on which the original return which 

includes the calendar quarter with respect to which such 

credit is determined is filed, or 

‘‘(B) the date on which such return is treated as filed 

under section 6501(b)(2). 

‘‘(7) COORDINATION WITH CERTAIN PROGRAMS.— 

‘‘(A) IN GENERAL.—This section shall not apply to so 

much of the qualified sick leave wages paid by an eligible 

employer as are taken into account as payroll costs in 

connection with— 

‘‘(i) a covered loan under section 7(a)(37) or 7A 

of the Small Business Act, 

‘‘(ii) a grant under section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Non-Profits, and 

Venues Act, or 

‘‘(iii) a restaurant revitalization grant under section 5003 of the American Rescue Plan Act of 2021. 

‘‘(B) APPLICATION WHERE PPP LOANS NOT FORGIVEN.— 

The Secretary shall issue guidance providing that payroll 

costs paid during the covered period shall not fail to be 

treated as qualified sick leave wages under this section 

by reason of subparagraph (A)(i) to the extent that— 

‘‘(i) a covered loan of the taxpayer under section 

7(a)(37) of the Small Business Act is not forgiven by 

reason of a decision under section 7(a)(37)(J) of such 

Act, or 

‘‘(ii) a covered loan of the taxpayer under section 

7A of the Small Business Act is not forgiven by reason 

of a decision under section 7A(g) of such Act. 

Terms used in the preceding sentence which are also used 

in section 7A(g) or 7(a)(37)(J) of the Small Business Act 

shall, when applied in connection with either such section, 

have the same meaning as when used in such section, 

respectively. 

‘‘(g) REGULATIONS.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the 

purposes of this section, including— 

‘‘(1) regulations or other guidance to prevent the avoidance 

of the purposes of the limitations under this section, 

‘‘(2) regulations or other guidance to minimize compliance 

and record-keeping burdens under this section, 
H. R. 1319—163 

‘‘(3) regulations or other guidance providing for waiver 

of penalties for failure to deposit amounts in anticipation of 

the allowance of the credit allowed under this section, 

‘‘(4) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where 

there is a subsequent adjustment to the credit determined 

under subsection (a), 

‘‘(5) regulations or other guidance to ensure that the wages 

taken into account under this section conform with the paid 

sick time required to be provided under the Emergency Paid 

Sick Leave Act, 

‘‘(6) regulations or other guidance to permit the advancement of the credit determined under subsection (a), and 

‘‘(7) regulations or other guidance with respect to the allocation, reporting, and substantiation of collectively bargained 

defined benefit pension plan contributions and collectively bargained apprenticeship program contributions. 

‘‘(h) APPLICATION OF SECTION.—This section shall apply only 

to wages paid with respect to the period beginning on April 1, 

2021, and ending on September 30, 2021. 

‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall waive any 

penalty under section 6656 for any failure to make a deposit of 

applicable employment taxes if the Secretary determines that such 

failure was due to the anticipation of the credit allowed under 

this section. 

‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit shall be 

allowed under this section to any employer for any calendar quarter 

if such employer, with respect to the availability of the provision 

of qualified sick leave wages to which this section otherwise applies 

for such calendar quarter, discriminates in favor of highly compensated employees (within the meaning of section 414(q)), fulltime employees, or employees on the basis of employment tenure 

with such employer. 

‘‘SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE. 

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

be allowed as a credit against applicable employment taxes for 

each calendar quarter an amount equal to 100 percent of the 

qualified family leave wages paid by such employer with respect 

to such calendar quarter. 

‘‘(b) LIMITATIONS AND REFUNDABILITY.— 

‘‘(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified 

family leave wages taken into account under subsection (a), 

plus any increases under subsection (e), with respect to any 

individual shall not exceed— 

‘‘(A) for any day (or portion thereof) for which the 

individual is paid qualified family leave wages, $200, and 

‘‘(B) in the aggregate with respect to all calendar quarters, $12,000. 

‘‘(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The 

credit allowed by subsection (a) with respect to any calendar 

quarter shall not exceed the applicable employment taxes for 

such calendar quarter (reduced by any credits allowed under 

section 3131) on the wages paid with respect to the employment 

of all employees of the employer. 

‘‘(3) REFUNDABILITY OF EXCESS CREDIT.— 
H. R. 1319—164 

‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the 

credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be 

treated as an overpayment that shall be refunded under 

sections 6402(a) and 6413(b). 

‘‘(B) ADVANCING CREDIT.—In anticipation of the credit, 

including the refundable portion under subparagraph (A), 

the credit shall be advanced, according to forms and 

instructions provided by the Secretary, up to an amount 

calculated under subsection (a), subject to the limits under 

paragraph (1) and (2), all calculated through the end of 

the most recent payroll period in the quarter. 

‘‘(c) QUALIFIED FAMILY LEAVE WAGES.— 

‘‘(1) IN GENERAL.—For purposes of this section, the term 

‘qualified family leave wages’ means wages paid by an employer 

which would be required to be paid by reason of the Emergency 

Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments 

made by such Act) applied after March 31, 2021. 

‘‘(2) RULES OF APPLICATION.— 

‘‘(A) IN GENERAL.—For purposes of determining 

whether wages are qualified family leave wages under 

paragraph (1)— 

‘‘(i) section 110(a)(2)(A) of the Family and Medical 

Leave Act of 1993 shall be applied by inserting ‘or 

any reason for leave described in section 5102(a) of 

the Families First Coronavirus Response Act, or the 

employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 

and such employee has been exposed to COVID–19 

or the employee’s employer has requested such test 

or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any 

injury, disability, illness, or condition related to such 

immunization’ after ‘public health emergency’, and 

‘‘(ii) section 110(b) of such Act shall be applied— 

‘‘(I) without regard to paragraph (1) thereof, 

‘‘(II) by striking ‘after taking leave after such 

section for 10 days’ in paragraph (2)(A) thereof, 

and 

‘‘(III) by substituting ‘$12,000’ for ‘$10,000’ in 

paragraph (2)(B)(ii) thereof. 

‘‘(B) LEAVE MUST MEET REQUIREMENTS.—For purposes 

of determining whether wages would be required to be 

paid under paragraph (1), if an employer fails to comply 

with any requirement of the Family and Medical Leave 

Act of 1993 or the Emergency Family and Medical Leave 

Expansion Act (determined without regard to any time 

limitation under section 102(a)(1)(F) of the Family and 

Medical Leave Act of 1994) with respect to any leave provided for a qualifying need related to a public health emergency (as defined in section 110 of such Act, applied as 

described in subparagraph (A)(i)), amounts paid by such 

employer with respect to such leave shall not be taken 

into account as qualified family leave wages. For purposes 

of the preceding sentence, an employer which takes an 

action described in section 105 of the Family and Medical 
H. R. 1319—165 

Leave Act of 1993 shall be treated as failing to meet 

a requirement of such Act. 

‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN

EXPENSES.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed under 

subsection (a) shall be increased by so much of the employer’s 

qualified health plan expenses as are properly allocable to 

the qualified family leave wages for which such credit is so 

allowed. 

‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of 

this subsection, the term ‘qualified health plan expenses’ means 

amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1)), 

but only to the extent that such amounts are excluded from 

the gross income of employees by reason of section 106(a). 

‘‘(3) ALLOCATION RULES.—For purposes of this section, 

qualified health plan expenses shall be allocated to qualified 

family leave wages in such manner as the Secretary may prescribe. Except as otherwise provided by the Secretary, such 

allocation shall be treated as properly made if made on the 

basis of being pro rata among covered employees and pro rata 

on the basis of periods of coverage (relative to the time periods 

of leave to which such wages relate). 

‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID UNDER CERTAIN

COLLECTIVELY BARGAINED AGREEMENTS.— 

‘‘(1) IN GENERAL.—The amount of the credit allowed under 

subsection (a) shall be increased by so much of the sum of— 

‘‘(A) so much of the employer’s collectively bargained 

defined benefit pension plan contributions as are properly 

allocable to the qualified family leave wages for which 

such credit is so allowed, plus 

‘‘(B) so much of the employer’s collectively bargained 

apprenticeship program contributions as are properly allocable to the qualified family leave wages for which such 

credit is so allowed. 

‘‘(2) COLLECTIVELY BARGAINED DEFINED BENEFIT PENSION

PLAN CONTRIBUTIONS.—For purposes of this subsection— 

‘‘(A) IN GENERAL.—The term ‘collectively bargained 

defined benefit pension plan contributions’ has the meaning 

given such term under section 3131(e)(2). 

‘‘(B) ALLOCATION RULES.—The amount of collectively 

bargained defined benefit pension plan contributions allocated to qualified family leave wages for any calendar 

quarter shall be the product of— 

‘‘(i) the pension contribution rate (as defined in 

section 3131(e)(2)), expressed as an hourly rate, and 

‘‘(ii) the number of hours for which qualified family 

leave wages were provided to employees covered under 

the collective bargaining agreement described in section 3131(e)(2)(A)(iii) during the calendar quarter. 

‘‘(3) COLLECTIVELY BARGAINED APPRENTICESHIP PROGRAM

CONTRIBUTIONS.—For purposes of this section— 

‘‘(A) IN GENERAL.—The term ‘collectively bargained 

apprenticeship program contributions’ has the meaning 

given such term under section 3131(e)(3). 
H. R. 1319—166 

‘‘(B) ALLOCATION RULES.—For purposes of this section, 

the amount of collectively bargained apprenticeship program contributions allocated to qualified family leave wages 

for any calendar quarter shall be the product of— 

‘‘(i) the apprenticeship contribution rate (as defined 

in section 3131(e)(3)), expressed as an hourly rate, 

and 

‘‘(ii) the number of hours for which qualified family 

leave wages were provided to employees covered under 

the collective bargaining agreement described in section 3131(e)(3)(A)(iii) during the calendar quarter. 

‘‘(f) DEFINITIONS AND SPECIAL RULES.— 

‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For purposes of this 

section, the term ‘applicable employment taxes’ means the following: 

‘‘(A) The taxes imposed under section 3111(b). 

‘‘(B) So much of the taxes imposed under section 

3221(a) as are attributable to the rate in effect under 

section 3111(b). 

‘‘(2) WAGES.—For purposes of this section, the term ‘wages’ 

means wages (as defined in section 3121(a), determined without 

regard to paragraphs (1) through (22) of section 3121(b)) and 

compensation (as defined in section 3231(e), determined without 

regard to the sentence in paragraph (1) thereof which begins 

‘Such term does not include remuneration’). 

‘‘(3) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter 

1, the gross income of the employer, for the taxable year which 

includes the last day of any calendar quarter with respect 

to which a credit is allowed under this section, shall be 

increased by the amount of such credit. Any wages taken into 

account in determining the credit allowed under this section 

shall not be taken into account for purposes of determining 

the credit allowed under sections 45A, 45P, 45S, 51, 3131, 

and 3134. In the case of any credit allowed under section 

2301 of the CARES Act or section 41 with respect to wages 

taken into account under this section, the credit allowed under 

this section shall be reduced by the portion of the credit allowed 

under such section 2301 or section 41 which is attributable 

to such wages. 

‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES INTO

ACCOUNT.—This section shall not apply to so much of the qualified family leave wages paid by an eligible employer as such 

employer elects (at such time and in such manner as the 

Secretary may prescribe) to not take into account for purposes 

of this section. 

‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No credit shall 

be allowed under this section to the Government of the United 

States or to any agency or instrumentality thereof. The preceding sentence shall not apply to any organization described 

in section 501(c)(1) and exempt from tax under section 501(a). 

‘‘(6) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwithstanding section 6501, the limitation on the time period for 

the assessment of any amount attributable to a credit claimed 

under this section shall not expire before the date that is 

5 years after the later of— 
H. R. 1319—167 

‘‘(A) the date on which the original return which 

includes the calendar quarter with respect to which such 

credit is determined is filed, or 

‘‘(B) the date on which such return is treated as filed 

under section 6501(b)(2). 

‘‘(7) COORDINATION WITH CERTAIN PROGRAMS.— 

‘‘(A) IN GENERAL.—This section shall not apply to so 

much of the qualified family leave wages paid by an eligible 

employer as are taken into account as payroll costs in 

connection with— 

‘‘(i) a covered loan under section 7(a)(37) or 7A 

of the Small Business Act, 

‘‘(ii) a grant under section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Non-Profits, and 

Venues Act, or 

‘‘(iii) a restaurant revitalization grant under section 5003 of the American Rescue Plan Act of 2021. 

‘‘(B) APPLICATION WHERE PPP LOANS NOT FORGIVEN.— 

The Secretary shall issue guidance providing that payroll 

costs paid during the covered period shall not fail to be 

treated as qualified family leave wages under this section 

by reason of subparagraph (A)(i) to the extent that— 

‘‘(i) a covered loan of the taxpayer under section 

7(a)(37) of the Small Business Act is not forgiven by 

reason of a decision under section 7(a)(37)(J) of such 

Act, or 

‘‘(ii) a covered loan of the taxpayer under section 

7A of the Small Business Act is not forgiven by reason 

of a decision under section 7A(g) of such Act. 

Terms used in the preceding sentence which are also used 

in section 7A(g) or 7(a)(37)(J) of the Small Business Act 

shall, when applied in connection with either such section, 

have the same meaning as when used in such section, 

respectively. 

‘‘(g) REGULATIONS.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the 

purposes of this section, including— 

‘‘(1) regulations or other guidance to prevent the avoidance 

of the purposes of the limitations under this section, 

‘‘(2) regulations or other guidance to minimize compliance 

and record-keeping burdens under this section, 

‘‘(3) regulations or other guidance providing for waiver 

of penalties for failure to deposit amounts in anticipation of 

the allowance of the credit allowed under this section, 

‘‘(4) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where 

there is a subsequent adjustment to the credit determined 

under subsection (a), 

‘‘(5) regulations or other guidance to ensure that the wages 

taken into account under this section conform with the paid 

leave required to be provided under the Emergency Family 

and Medical Leave Expansion Act (including the amendments 

made by such Act), 

‘‘(6) regulations or other guidance to permit the advancement of the credit determined under subsection (a), and 

‘‘(7) regulations or other guidance with respect to the allocation, reporting, and substantiation of collectively bargained 
H. R. 1319—168 

defined benefit pension plan contributions and collectively bargained apprenticeship program contributions. 

‘‘(h) APPLICATION OF SECTION.—This section shall apply only 

to wages paid with respect to the period beginning on April 1, 

2021, and ending on September 30, 2021. 

‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall waive any 

penalty under section 6656 for any failure to make a deposit of 

applicable employment taxes if the Secretary determines that such 

failure was due to the anticipation of the credit allowed under 

this section. 

‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit shall be 

allowed under this section to any employer for any calendar quarter 

if such employer, with respect to the availability of the provision 

of qualified family leave wages to which this section otherwise 

applies for such calendar quarter, discriminates in favor of highly 

compensated employees (within the meaning of section 414(q)), 

full-time employees, or employees on the basis of employment tenure 

with such employer. 

‘‘SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 

‘‘(a) IN GENERAL.—The credit allowed by section 3131 and the 

credit allowed by section 3132 shall each be increased by the amount 

of the taxes imposed by subsections (a) and (b) of section 3111 

and section 3221(a) on qualified sick leave wages, or qualified 

family leave wages, for which credit is allowed under such section 

3131 or 3132 (respectively). 

‘‘(b) DENIAL OF DOUBLE BENEFIT.—For denial of double benefit 

with respect to the credit increase under subsection (a), see sections 

3131(f)(3) and 3132(f)(3).’’. 

(b) REFUNDS.—Paragraph (2) of section 1324(b) of title 31, 

United States Code, is amended by inserting ‘‘3131, 3132,’’ before 

‘‘6428’’. 

(c) CLERICAL AMENDMENT.—The table of subchapters for 

chapter 21 of the Internal Revenue Code of 1986 is amended by 

adding at the end the following new item: 

‘‘SUBCHAPTER D—CREDITS’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to amounts paid with respect to calendar quarters 

beginning after March 31, 2021. 

SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED 

INDIVIDUALS. 

(a) IN GENERAL.—In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed 

by chapter 1 of the Internal Revenue Code of 1986 for any taxable 

year an amount equal to the qualified sick leave equivalent amount 

with respect to the individual. 

(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this 

section— 

(1) IN GENERAL.—The term ‘‘eligible self-employed individual’’ means an individual who— 

(A) regularly carries on any trade or business within 

the meaning of section 1402 of the Internal Revenue Code 

of 1986, and 

(B) would be entitled to receive paid leave during the 

taxable year pursuant to the Emergency Paid Sick Leave 

Act if— 
H. R. 1319—169 

(i) the individual were an employee of an employer 

(other than himself or herself), and 

(ii) such Act applied after March 31, 2021. 

(2) RULES OF APPLICATION.—For purposes of paragraph 

(1)(B), in determining whether an individual would be entitled 

to receive paid leave under the Emergency Paid Sick Leave 

Act, such Act shall be applied— 

(A) by inserting ‘‘, the employee is seeking or awaiting 

the results of a diagnostic test for, or a medical diagnosis 

of, COVID–19 and such employee has been exposed to 

COVID–19 or is unable to work pending the results of 

such test or diagnosis, or the employee is obtaining 

immunization related to COVID–19 or recovering from any 

injury, disability, illness, or condition related to such 

immunization’’ after ‘‘medical diagnosis’’ in section 

5102(a)(3) of such Act, and 

(B) by applying section 5102(b)(1) of such Act separately with respect to each taxable year. 

(c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.—For purposes 

of this section— 

(1) IN GENERAL.—The term ‘‘qualified sick leave equivalent 

amount’’ means, with respect to any eligible self-employed individual, an amount equal to— 

(A) the number of days during the taxable year (but 

not more than 10) that the individual is unable to perform 

services in any trade or business referred to in section 

1402 of the Internal Revenue Code of 1986 for a reason 

with respect to which such individual would be entitled 

to receive sick leave as described in subsection (b), multiplied by 

(B) the lesser of— 

(i) $200 ($511 in the case of any day of paid 

sick time described in paragraph (1), (2), or (3) of 

section 5102(a) of the Emergency Paid Sick Leave Act, 

applied with the modification described in subsection 

(b)(2)(A)) of this section, or 

(ii) 67 percent (100 percent in the case of any 

day of paid sick time described in paragraph (1), (2), 

or (3) of section 5102(a) of the Emergency Paid Sick 

Leave Act) of the average daily self-employment income 

of the individual for the taxable year. 

(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For purposes of this subsection, the term ‘‘average daily self-employment income’’ means an amount equal to— 

(A) the net earnings from self-employment of the individual for the taxable year, divided by 

(B) 260. 

(3) ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELFEMPLOYMENT INCOME.—In the case of an individual who elects 

(at such time and in such manner as the Secretary may provide) 

the application of this paragraph, paragraph (2)(A) shall be 

applied by substituting ‘‘the prior taxable year’’ for ‘‘the taxable 

year’’. 

(4) ELECTION TO NOT TAKE DAYS INTO ACCOUNT.—Any day 

shall not be taken into account under paragraph (1)(A) if the 

eligible self-employed individual elects (at such time and in 
H. R. 1319—170 

such manner as the Secretary may prescribe) to not take such 

day into account for purposes of such paragraph. 

(d) CREDIT REFUNDABLE.— 

(1) IN GENERAL.—The credit determined under this section 

shall be treated as a credit allowed to the taxpayer under 

subpart C of part IV of subchapter A of chapter 1 of such 

Code. 

(2) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, any refund due from the credit 

determined under this section shall be treated in the same 

manner as a refund due from a credit provision referred to 

in subsection (b)(2) of such section. 

(e) SPECIAL RULES.— 

(1) DOCUMENTATION.—No credit shall be allowed under 

this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual 

as an eligible self-employed individual. 

(2) DENIAL OF DOUBLE BENEFIT.—In the case of an individual who receives wages (as defined in section 3121(a) of 

the Internal Revenue Code of 1986) or compensation (as defined 

in section 3231(e) of such Code) paid by an employer which 

are required to be paid by reason of the Emergency Paid 

Sick Leave Act, the qualified sick leave equivalent amount 

otherwise determined under subsection (c) of this section shall 

be reduced (but not below zero) to the extent that the sum 

of the amount described in such subsection and in section 

3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case 

of any day any portion of which is paid sick time described 

in paragraph (1), (2), or (3) of section 5102(a) of the Emergency 

Paid Sick Leave Act). 

(f) APPLICATION OF SECTION.—Only days occurring during the 

period beginning on April 1, 2021, and ending on September 30, 

2021, may be taken into account under subsection (c)(1)(A). 

(g) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.—The Secretary shall pay to each possession of the United 

States which has a mirror code tax system amounts equal 

to the loss (if any) to that possession by reason of the application 

of the provisions of this section. Such amounts shall be determined by the Secretary based on information provided by the 

government of the respective possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary shall 

pay to each possession of the United States which does not 

have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that 

would have been provided to residents of such possession by 

reason of the provisions of this section if a mirror code tax 

system had been in effect in such possession. The preceding 

sentence shall not apply unless the respective possession has 

a plan, which has been approved by the Secretary, under which 

such possession will promptly distribute such payments to its 

residents. 

(3) MIRROR CODE TAX SYSTEM.—For purposes of this section, 

the term ‘‘mirror code tax system’’ means, with respect to 

any possession of the United States, the income tax system 

of such possession if the income tax liability of the residents 
H. R. 1319—171 

of such possession under such system is determined by reference to the income tax laws of the United States as if such 

possession were the United States. 

(4) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due 

from a credit provision referred to in subsection (b)(2) of such 

section. 

(h) REGULATIONS.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the 

purposes of this section, including— 

(1) regulations or other guidance to effectuate the purposes 

of this section, and 

(2) regulations or other guidance to minimize compliance 

and record-keeping burdens under this section. 

SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 

INDIVIDUALS. 

(a) IN GENERAL.—In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed 

by chapter 1 of the Internal Revenue Code of 1986 for any taxable 

year an amount equal to 100 percent of the qualified family leave 

equivalent amount with respect to the individual. 

(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this 

section— 

(1) IN GENERAL.—The term ‘‘eligible self-employed individual’’ means an individual who— 

(A) regularly carries on any trade or business within 

the meaning of section 1402 of the Internal Revenue Code 

of 1986, and 

(B) would be entitled to receive paid leave during the 

taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if— 

(i) the individual were an employee of an employer 

(other than himself or herself), 

(ii) section 102(a)(1)(F) of the Family and Medical 

Leave Act of 1993 applied after March 31, 2021. 

(2) RULES OF APPLICATION.—For purposes of paragraph 

(1)(B), in determining whether an individual would be entitled 

to receive paid leave under the Emergency Family and Medical 

Leave Act— 

(A) section 110(a)(2)(A) of the Family and Medical 

Leave Act of 1993 shall be applied by inserting ‘‘or any 

reason for leave described in section 5102(a) of the Families 

First Coronavirus Response Act, or the employee is seeking 

or awaiting the results of a diagnostic test for, or a medical 

diagnosis of, COVID–19 and such employee has been 

exposed to COVID–19 or is unable to work pending the 

results of such test or diagnosis, or the employee is 

obtaining immunization related to COVID–19 or recovering 

from any injury, disability, illness, or condition related 

to such immunization’’ after ‘‘public health emergency’’, 

and 

(B) section 110(b) of such Act shall be applied— 

(i) without regard to paragraph (1) thereof, and 

(ii) by striking ‘‘after taking leave after such section for 10 days’’ in paragraph (2)(A) thereof. 
H. R. 1319—172 

(c) QUALIFIED FAMILY LEAVE EQUIVALENT AMOUNT.—For purposes of this section— 

(1) IN GENERAL.—The term ‘‘qualified family leave equivalent amount’’ means, with respect to any eligible self-employed 

individual, an amount equal to the product of— 

(A) the number of days (not to exceed 60) during the 

taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 

of the Internal Revenue Code of 1986 for a reason with 

respect to which such individual would be entitled to 

receive paid leave as described in subsection (b) of this 

section, multiplied by 

(B) the lesser of— 

(i) 67 percent of the average daily self-employment 

income of the individual for the taxable year, or 

(ii) $200. 

(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For purposes of this subsection, the term ‘‘average daily self-employment income’’ means an amount equal to— 

(A) the net earnings from self-employment income of 

the individual for the taxable year, divided by 

(B) 260. 

(3) ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELFEMPLOYMENT INCOME.—In the case of an individual who elects 

(at such time and in such manner as the Secretary may provide) 

the application of this paragraph, paragraph (2)(A) shall be 

applied by substituting ‘‘the prior taxable year’’ for ‘‘the taxable 

year’’. 

(4) COORDINATION WITH CREDIT FOR SICK LEAVE.—Any day 

taken into account in determining the qualified sick leave 

equivalent amount with respect to any eligible-self employed 

individual under section 9642 shall not be take into account 

in determining the qualified family leave equivalent amount 

with respect to such individual under this section. 

(d) CREDIT REFUNDABLE.— 

(1) IN GENERAL.—The credit determined under this section 

shall be treated as a credit allowed to the taxpayer under 

subpart C of part IV of subchapter A of chapter 1 of such 

Code. 

(2) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, any refund due from the credit 

determined under this section shall be treated in the same 

manner as a refund due from a credit provision referred to 

in subsection (b)(2) of such section. 

(e) SPECIAL RULES.— (1) DOCUMENTATION.—No credit shall be allowed under 

this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual 

as an eligible self-employed individual. 

(2) DENIAL OF DOUBLE BENEFIT.—In the case of an individual who receives wages (as defined in section 3121(a) of 

the Internal Revenue Code of 1986) or compensation (as defined 

in section 3231(e) of such Code) paid by an employer which 

are required to be paid by reason of the Emergency Family 

and Medical Leave Expansion Act, the qualified family leave 

equivalent amount otherwise described in subsection (c) of this 

section shall be reduced (but not below zero) to the extent 
H. R. 1319—173 

that the sum of the amount described in such subsection and 

in section 3132(b)(1) of such Code exceeds $12,000. 

(3) REFERENCES TO EMERGENCY FAMILY AND MEDICAL LEAVE

EXPANSION ACT.—Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated 

as including a reference to the amendments made by such 

Act. 

(f) APPLICATION OF SECTION.—Only days occurring during the 

period beginning on April 1, 2021 and ending on September 30, 

2021, may be taken into account under subsection (c)(1)(A). 

(g) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.—The Secretary shall pay to each possession of the United 

States which has a mirror code tax system amounts equal 

to the loss (if any) to that possession by reason of the application 

of the provisions of this section. Such amounts shall be determined by the Secretary based on information provided by the 

government of the respective possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary shall 

pay to each possession of the United States which does not 

have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that 

would have been provided to residents of such possession by 

reason of the provisions of this section if a mirror code tax 

system had been in effect in such possession. The preceding 

sentence shall not apply unless the respective possession has 

a plan, which has been approved by the Secretary, under which 

such possession will promptly distribute such payments to its 

residents. 

(3) MIRROR CODE TAX SYSTEM.—For purposes of this section, 

the term ‘‘mirror code tax system’’ means, with respect to 

any possession of the United States, the income tax system 

of such possession if the income tax liability of the residents 

of such possession under such system is determined by reference to the income tax laws of the United States as if such 

possession were the United States. 

(4) TREATMENT OF PAYMENTS.—For purposes of section 1324 

of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due 

from a credit provision referred to in subsection (b)(2) of such 

section. 

(h) REGULATIONS.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the 

purposes of this section, including— 

(1) regulations or other guidance to prevent the avoidance 

of the purposes of this section, and 

(2) regulations or other guidance to minimize compliance 

and record-keeping burdens under this section. 

PART 6—EMPLOYEE RETENTION CREDIT 

SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT. 

(a) IN GENERAL.—Subchapter D of chapter 21 of subtitle C 

of the Internal Revenue Code of 1986, as added by section 9641, 

is amended by adding at the end the following: 
H. R. 1319—174 

‘‘SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT 

TO CLOSURE DUE TO COVID–19. 

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

shall be allowed as a credit against applicable employment taxes 

for each calendar quarter an amount equal to 70 percent of the 

qualified wages with respect to each employee of such employer 

for such calendar quarter. 

‘‘(b) LIMITATIONS AND REFUNDABILITY.— ‘‘(1) IN GENERAL.— ‘‘(A) WAGES TAKEN INTO ACCOUNT.—The amount of 

qualified wages with respect to any employee which may 

be taken into account under subsection (a) by the eligible 

employer for any calendar quarter shall not exceed $10,000. 

‘‘(B) RECOVERY STARTUP BUSINESSES.—In the case of 

an eligible employer which is a recovery startup business 

(as defined in subsection (c)(5)), the amount of the credit 

allowed under subsection (a) (after application of subparagraph (A)) for any calendar quarter shall not exceed 

$50,000. 

‘‘(2) CREDIT LIMITED TO EMPLOYMENT TAXES.—The credit 

allowed by subsection (a) with respect to any calendar quarter 

shall not exceed the applicable employment taxes (reduced by 

any credits allowed under sections 3131 and 3132) on the 

wages paid with respect to the employment of all the employees 

of the eligible employer for such calendar quarter. 

‘‘(3) REFUNDABILITY OF EXCESS CREDIT.—If the amount of 

the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated 

as an overpayment that shall be refunded under sections 

6402(a) and 6413(b). 

‘‘(c) DEFINITIONS.—For purposes of this section— 

‘‘(1) APPLICABLE EMPLOYMENT TAXES.—The term ‘applicable 

employment taxes’ means the following: 

‘‘(A) The taxes imposed under section 3111(b). 

‘‘(B) So much of the taxes imposed under section 

3221(a) as are attributable to the rate in effect under 

section 3111(b). 

‘‘(2) ELIGIBLE EMPLOYER.— ‘‘(A) IN GENERAL.—The term ‘eligible employer’ means 

any employer— 

‘‘(i) which was carrying on a trade or business 

during the calendar quarter for which the credit is 

determined under subsection (a), and 

‘‘(ii) with respect to any calendar quarter, for 

which— 

‘‘(I) the operation of the trade or business 

described in clause (i) is fully or partially suspended during the calendar quarter due to orders 

from an appropriate governmental authority limiting commerce, travel, or group meetings (for 

commercial, social, religious, or other purposes) 

due to the coronavirus disease 2019 (COVID–19), 

‘‘(II) the gross receipts (within the meaning 

of section 448(c)) of such employer for such calendar quarter are less than 80 percent of the gross 

receipts of such employer for the same calendar 

quarter in calendar year 2019, or 
H. R. 1319—175 

‘‘(III) the employer is a recovery startup business (as defined in paragraph (5)). 

With respect to any employer for any calendar quarter, 

if such employer was not in existence as of the beginning of the same calendar quarter in calendar year 

2019, clause (ii)(II) shall be applied by substituting 

‘2020’ for ‘2019’. 

‘‘(B) ELECTION TO USE ALTERNATIVE QUARTER.—At the 

election of the employer— 

‘‘(i) subparagraph (A)(ii)(II) shall be applied— 

‘‘(I) by substituting ‘for the immediately preceding calendar quarter’ for ‘for such calendar 

quarter’, and 

‘‘(II) by substituting ‘the corresponding calendar quarter in calendar year 2019’ for ‘the same 

calendar quarter in calendar year 2019’, and 

‘‘(ii) the last sentence of subparagraph (A) shall 

be applied by substituting ‘the corresponding calendar 

quarter in calendar year 2019’ for ‘the same calendar 

quarter in calendar year 2019’. 

An election under this subparagraph shall be made at 

such time and in such manner as the Secretary shall prescribe. 

‘‘(C) TAX-EXEMPT ORGANIZATIONS.—In the case of an 

organization which is described in section 501(c) and 

exempt from tax under section 501(a)— 

‘‘(i) clauses (i) and (ii)(I) of subparagraph (A) shall 

apply to all operations of such organization, and 

‘‘(ii) any reference in this section to gross receipts 

shall be treated as a reference to gross receipts within 

the meaning of section 6033. 

‘‘(3) QUALIFIED WAGES.— 

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

‘‘(i) in the case of an eligible employer for which 

the average number of full-time employees (within the 

meaning of section 4980H) employed by such eligible 

employer during 2019 was greater than 500, wages 

paid by such eligible employer with respect to which 

an employee is not providing services due to circumstances described in subclause (I) or (II) of paragraph (2)(A)(ii), or 

‘‘(ii) in the case of an eligible employer for which 

the average number of full-time employees (within the 

meaning of section 4980H) employed by such eligible 

employer during 2019 was not greater than 500— 

‘‘(I) with respect to an eligible employer 

described in subclause (I) of paragraph (2)(A)(ii), 

wages paid by such eligible employer with respect 

to an employee during any period described in 

such clause, or 

‘‘(II) with respect to an eligible employer 

described in subclause (II) of such paragraph, 

wages paid by such eligible employer with respect 

to an employee during such quarter. 

‘‘(B) SPECIAL RULE FOR EMPLOYERS NOT IN EXISTENCE

IN 2019.—In the case of any employer that was not in 
H. R. 1319—176 

existence in 2019, subparagraph (A) shall be applied by 

substituting ‘2020’ for ‘2019’ each place it appears. 

‘‘(C) SEVERELY FINANCIALLY DISTRESSED EMPLOYERS.— 

‘‘(i) IN GENERAL.—Notwithstanding subparagraph 

(A)(i), in the case of a severely financially distressed 

employer, the term ‘qualified wages’ means wages paid 

by such employer with respect to an employee during 

any calendar quarter. 

‘‘(ii) DEFINITION.—The term ‘severely financially 

distressed employer’ means an eligible employer as 

defined in paragraph (2), determined by substituting 

‘less than 10 percent’ for ‘less than 80 percent’ in 

subparagraph (A)(ii)(II) thereof. 

‘‘(D) EXCEPTION.—The term ‘qualified wages’ shall not 

include any wages taken into account under sections 41, 

45A, 45P, 45S, 51, 1396, 3131, and 3132. 

‘‘(4) WAGES.— 

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

defined in section 3121(a)) and compensation (as defined 

in section 3231(e)). For purposes of the preceding sentence, 

in the case of any organization or entity described in subsection (f)(2), wages as defined in section 3121(a) shall 

be determined without regard to paragraphs (5), (6), (7), 

(10), and (13) of section 3121(b) (except with respect to 

services performed in a penal institution by an inmate 

thereof). 

‘‘(B) ALLOWANCE FOR CERTAIN HEALTH PLAN

EXPENSES.— 

‘‘(i) IN GENERAL.—Such term shall include amounts 

paid by the eligible employer to provide and maintain 

a group health plan (as defined in section 5000(b)(1)), 

but only to the extent that such amounts are excluded 

from the gross income of employees by reason of section 

106(a). 

‘‘(ii) ALLOCATION RULES.—For purposes of this section, amounts treated as wages under clause (i) shall 

be treated as paid with respect to any employee (and 

with respect to any period) to the extent that such 

amounts are properly allocable to such employee (and 

to such period) in such manner as the Secretary may 

prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly 

made if made on the basis of being pro rata among 

periods of coverage. 

‘‘(5) RECOVERY STARTUP BUSINESS.—The term ‘recovery 

startup business’ means any employer— 

‘‘(A) which began carrying on any trade or business 

after February 15, 2020, 

‘‘(B) for which the average annual gross receipts of 

such employer (as determined under rules similar to the 

rules under section 448(c)(3)) for the 3-taxable-year period 

ending with the taxable year which precedes the calendar 

quarter for which the credit is determined under subsection 

(a) does not exceed $1,000,000, and 

‘‘(C) which, with respect to such calendar quarter, is 

not described in subclause (I) or (II) of paragraph (2)(A)(ii). 
H. R. 1319—177 

‘‘(6) OTHER TERMS.—Any term used in this section which 

is also used in this chapter or chapter 22 shall have the same 

meaning as when used in such chapter. 

‘‘(d) AGGREGATION RULE.—All persons treated as a single 

employer under subsection (a) or (b) of section 52, or subsection 

(m) or (o) of section 414, shall be treated as one employer for 

purposes of this section. 

‘‘(e) CERTAIN RULES TO APPLY.—For purposes of this section, 

rules similar to the rules of sections 51(i)(1) and 280C(a) shall 

apply. 

‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 

‘‘(1) IN GENERAL.—This credit shall not apply to the Government of the United States, the government of any State or 

political subdivision thereof, or any agency or instrumentality 

of any of the foregoing. 

‘‘(2) EXCEPTION.—Paragraph (1) shall not apply to— 

‘‘(A) any organization described in section 501(c)(1) and 

exempt from tax under section 501(a), or 

‘‘(B) any entity described in paragraph (1) if— 

‘‘(i) such entity is a college or university, or 

‘‘(ii) the principal purpose or function of such entity 

is providing medical or hospital care. 

In the case of any entity described in subparagraph (B), 

such entity shall be treated as satisfying the requirements 

of subsection (c)(2)(A)(i). 

‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO ACCOUNT.— 

This section shall not apply to so much of the qualified wages 

paid by an eligible employer as such employer elects (at such 

time and in such manner as the Secretary may prescribe) to not 

take into account for purposes of this section. 

‘‘(h) COORDINATION WITH CERTAIN PROGRAMS.— 

‘‘(1) IN GENERAL.—This section shall not apply to so much 

of the qualified wages paid by an eligible employer as are 

taken into account as payroll costs in connection with— 

‘‘(A) a covered loan under section 7(a)(37) or 7A of 

the Small Business Act, 

‘‘(B) a grant under section 324 of the Economic Aid 

to Hard-Hit Small Businesses, Non-Profits, and Venues 

Act, or 

‘‘(C) a restaurant revitalization grant under section 

5003 of the American Rescue Plan Act of 2021. 

‘‘(2) APPLICATION WHERE PPP LOANS NOT FORGIVEN.—The 

Secretary shall issue guidance providing that payroll costs paid 

during the covered period shall not fail to be treated as qualified 

wages under this section by reason of paragraph (1) to the 

extent that— 

‘‘(A) a covered loan of the taxpayer under section 

7(a)(37) of the Small Business Act is not forgiven by reason 

of a decision under section 7(a)(37)(J) of such Act, or 

‘‘(B) a covered loan of the taxpayer under section 7A 

of the Small Business Act is not forgiven by reason of 

a decision under section 7A(g) of such Act. 

Terms used in the preceding sentence which are also used 

in section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 

when applied in connection with either such section, have the 

same meaning as when used in such section, respectively. 
H. R. 1319—178 

‘‘(i) THIRD PARTY PAYORS.—Any credit allowed under this section shall be treated as a credit described in section 3511(d)(2). 

‘‘(j) ADVANCE PAYMENTS.— 

‘‘(1) IN GENERAL.—Except as provided in paragraph (2), 

no advance payment of the credit under subsection (a) shall 

be allowed. 

‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOYERS.— 

‘‘(A) IN GENERAL.—Under rules provided by the Secretary, an eligible employer for which the average number 

of full-time employees (within the meaning of section 

4980H) employed by such eligible employer during 2019 

was not greater than 500 may elect for any calendar 

quarter to receive an advance payment of the credit under 

subsection (a) for such quarter in an amount not to exceed 

70 percent of the average quarterly wages paid by the 

employer in calendar year 2019. 

‘‘(B) SPECIAL RULE FOR SEASONAL EMPLOYERS.—In the 

case of any employer who employs seasonal workers (as 

defined in section 45R(d)(5)(B)), the employer may elect 

to apply subparagraph (A) by substituting ‘the wages for 

the calendar quarter in 2019 which corresponds to the 

calendar quarter to which the election relates’ for ‘the 

average quarterly wages paid by the employer in calendar 

year 2019’. 

‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT IN EXISTENCE

IN 2019.—In the case of any employer that was not in 

existence in 2019, subparagraphs (A) and (B) shall each 

be applied by substituting ‘2020’ for ‘2019’ each place it 

appears. 

‘‘(3) RECONCILIATION OF CREDIT WITH ADVANCE PAYMENTS.— 

‘‘(A) IN GENERAL.—The amount of credit which would 

(but for this subsection) be allowed under this section shall 

be reduced (but not below zero) by the aggregate payment 

allowed to the taxpayer under paragraph (2). Any failure 

to so reduce the credit shall be treated as arising out 

of a mathematical or clerical error and assessed according 

to section 6213(b)(1). 

‘‘(B) EXCESS ADVANCE PAYMENTS.—If the advance payments to a taxpayer under paragraph (2) for a calendar 

quarter exceed the credit allowed by this section (determined without regard to subparagraph (A)), the tax 

imposed under section 3111(b) or so much of the tax 

imposed under section 3221(a) as is attributable to the 

rate in effect under section 3111(b) (whichever is applicable) 

for the calendar quarter shall be increased by the amount 

of such excess. 

‘‘(k) TREATMENT OF DEPOSITS.—The Secretary shall waive any 

penalty under section 6656 for any failure to make a deposit of 

any applicable employment taxes if the Secretary determines that 

such failure was due to the reasonable anticipation of the credit 

allowed under this section. 

‘‘(l) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwithstanding section 6501, the limitation on the time period for the 

assessment of any amount attributable to a credit claimed under 

this section shall not expire before the date that is 5 years after 

the later of— 
H. R. 1319—179 

‘‘(1) the date on which the original return which includes 

the calendar quarter with respect to which such credit is determined is filed, or 

‘‘(2) the date on which such return is treated as filed 

under section 6501(b)(2). 

‘‘(m) REGULATIONS AND GUIDANCE.—The Secretary shall issue 

such forms, instructions, regulations, and other guidance as are 

necessary— 

‘‘(1) to allow the advance payment of the credit under 

subsection (a) as provided in subsection (j)(2), subject to the 

limitations provided in this section, based on such information 

as the Secretary shall require, 

‘‘(2) with respect to the application of the credit under 

subsection (a) to third party payors (including professional 

employer organizations, certified professional employer 

organizations, or agents under section 3504), including regulations or guidance allowing such payors to submit documentation 

necessary to substantiate the eligible employer status of 

employers that use such payors, and 

‘‘(3) to prevent the avoidance of the purposes of the limitations under this section, including through the leaseback of 

employees. 

Any forms, instructions, regulations, or other guidance described 

in paragraph (2) shall require the customer to be responsible for 

the accounting of the credit and for any liability for improperly 

claimed credits and shall require the certified professional employer 

organization or other third party payor to accurately report such 

tax credits based on the information provided by the customer. 

‘‘(n) APPLICATION.—This section shall only apply to wages paid 

after June 30, 2021, and before January 1, 2022.’’. 

(b) REFUNDS.—Paragraph (2) of section 1324(b) of title 31, 

United States Code, is amended by inserting ‘‘3134,’’ before ‘‘6428’’. 

(c) CLERICAL AMENDMENT.—The table of sections for subchapter 

D of chapter 21 of subtitle C of the Internal Revenue Code of 

1986 is amended by adding at the end the following: 

‘‘Sec. 3134. Employee retention credit for employers subject to closure due to 

COVID–19.’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to calendar quarters beginning after June 30, 2021. 

PART 7—PREMIUM TAX CREDIT 

SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM 

ASSISTANCE FOR CONSUMERS. 

(a) IN GENERAL.—Section 36B(b)(3)(A) of the Internal Revenue 

Code of 1986 is amended by adding at the end the following new 

clause: 

‘‘(iii) TEMPORARY PERCENTAGES FOR 2021 AND

2022.—In the case of a taxable year beginning in 2021 

or 2022— 

‘‘(I) clause (ii) shall not apply for purposes 

of adjusting premium percentages under this 

subparagraph, and 

‘‘(II) the following table shall be applied in 

lieu of the table contained in clause (i): 
H. R. 1319—180 

‘‘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’’. 

(b) CONFORMING AMENDMENT.—Section 36B(c)(1) of the Internal 

Revenue Code of 1986 is amended by adding at the end the following 

new subparagraph: 

‘‘(E) TEMPORARY RULE FOR 2021 AND 2022.—In the 

case of a taxable year beginning in 2021 or 2022, subparagraph (A) shall be applied without regard to ‘but does 

not exceed 400 percent’.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF TAX CREDITS FOR COVERAGE UNDER 

A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS 

OF SUCH CREDIT. 

(a) IN GENERAL.—Section 36B(f)(2)(B) of the Internal Revenue 

Code of 1986 is amended by adding at the end the following new 

clause: 

‘‘(iii) TEMPORARY MODIFICATION OF LIMITATION ON

INCREASE.—In the case of any taxable year beginning 

in 2020, for any taxpayer who files for such taxable 

year an income tax return reconciling any advance 

payment of the credit under this section, the Secretary 

shall treat subparagraph (A) as not applying.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2019. 

SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF 

INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021. 

(a) IN GENERAL.—Section 36B of the Internal Revenue Code 

of 1986 is amended by redesignating subsection (g) as subsection 

(h) and by inserting after subsection (f) the following new subsection: 

‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE UNEMPLOY- MENT COMPENSATION DURING 2021.— 

‘‘(1) IN GENERAL.—For purposes of this section, in the case 

of a taxpayer who has received, or has been approved to receive, 

unemployment compensation for any week beginning during 

2021, for the taxable year in which such week begins— 

‘‘(A) such taxpayer shall be treated as an applicable 

taxpayer, and 
H. R. 1319—181 

‘‘(B) there shall not be taken into account any household income of the taxpayer in excess of 133 percent of 

the poverty line for a family of the size involved. 

‘‘(2) UNEMPLOYMENT COMPENSATION.—For purposes of this 

subsection, the term ‘unemployment compensation’ has the 

meaning given such term in section 85(b). 

‘‘(3) EVIDENCE OF UNEMPLOYMENT COMPENSATION.—For 

purposes of this subsection, a taxpayer shall not be treated 

as having received (or been approved to receive) unemployment 

compensation for any week unless such taxpayer provides selfattestation of, and such documentation as the Secretary shall 

prescribe which demonstrates, such receipt or approval. 

‘‘(4) CLARIFICATION OF RULES REMAINING APPLICABLE.— ‘‘(A) JOINT RETURN REQUIREMENT.—Paragraph (1)(A) 

shall not affect the application of subsection (c)(1)(C). 

‘‘(B) HOUSEHOLD INCOME AND AFFORDABILLITY.—Paragraph (1)(B) shall not apply to any determination of household income for purposes of paragraph (2)(C)(i)(II) or 

(4)(C)(ii) of subsection (c)’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2020. 

PART 8—MISCELLANEOUS PROVISIONS 

SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON 

WORLDWIDE BASIS. 

(a) IN GENERAL.—Section 864 of the Internal Revenue Code 

of 1986 is amended by striking subsection (f). 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2020. 

SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES. 

For purposes of the Internal Revenue Code of 1986— 

(1) amounts received from the Administrator of the Small 

Business Administration in the form of a targeted EIDL 

advance under section 331 of the Economic Aid to Hard-Hit 

Small Businesses, Nonprofits, and Venues Act (title III of division N of Public Law 116–260) shall not be included in the 

gross income of the person that receives such amounts, 

(2) no deduction shall be denied, no tax attribute shall 

be reduced, and no basis increase shall be denied, by reason 

of the exclusion from gross income provided by paragraph (1), 

and 

(3) in the case of a partnership or S corporation that 

receives such amounts— 

(A) any amount excluded from income by reason of 

paragraph (1) shall be treated as tax exempt income for 

purposes of sections 705 and 1366 of the Internal Revenue 

Code of 1986, and 

(B) the Secretary of the Treasury (or the Secretary’s 

delegate) shall prescribe rules for determining a partner’s 

distributive share of any amount described in subparagraph 

(A) for purposes of section 705 of the Internal Revenue 

Code of 1986. 

SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION 

GRANTS. 

For purposes of the Internal Revenue Code of 1986— 
H. R. 1319—182 

(1) amounts received from the Administrator of the Small 

Business Administration in the form of a restaurant revitalization grant under section 5003 shall not be included in the 

gross income of the person that receives such amounts, 

(2) no deduction shall be denied, no tax attribute shall 

be reduced, and no basis increase shall be denied, by reason 

of the exclusion from gross income provided by paragraph (1), 

and 

(3) in the case of a partnership or S corporation that 

receives such amounts— 

(A) except as otherwise provided by the Secretary of 

the Treasury (or the Secretary’s delegate), any amount 

excluded from income by reason of paragraph (1) shall 

be treated as tax exempt income for purposes of sections 

705 and 1366 of the Internal Revenue Code of 1986, and 

(B) the Secretary of the Treasury (or the Secretary’s 

delegate) shall prescribe rules for determining a partner’s 

distributive share of any amount described in subparagraph 

(A) for purposes of section 705 of the Internal Revenue 

Code of 1986. 

SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD 

PARTY NETWORK TRANSACTIONS. 

(a) IN GENERAL.—Section 6050W(e) of the Internal Revenue 

Code of 1986 is amended to read as follows: 

‘‘(e) DE MINIMIS EXCEPTION FOR THIRD PARTY SETTLEMENT

ORGANIZATIONS.—A third party settlement organization shall not 

be required to report any information under subsection (a) with 

respect to third party network transactions of any participating 

payee if the amount which would otherwise be reported under 

subsection (a)(2) with respect to such transactions does not exceed 

$600.’’. 

(b) CLARIFICATION THAT REPORTING IS NOT REQUIRED ON

TRANSACTIONS WHICH ARE NOT FOR GOODS OR SERVICES.—Section 

6050W(c)(3) of such Code is amended by inserting ‘‘described in 

subsection (d)(3)(A)(iii)’’ after ‘‘any transaction’’. 

(c) EFFECTIVE DATE.— (1) IN GENERAL.—The amendment made by subsection (a) 

shall apply to returns for calendar years beginning after 

December 31, 2021. 

(2) CLARIFICATION.—The amendment made by subsection 

(b) shall apply to transactions after the date of the enactment 

of this Act. 

SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN 

FORGIVENESS. 

(a) IN GENERAL.—Section 108(f) of the Internal Revenue Code 

of 1986 is amended by striking paragraph (5) and inserting the 

following: 

‘‘(5) SPECIAL RULE FOR DISCHARGES IN 2021 THROUGH 2025.— 

Gross income does not include any amount which (but for 

this subsection) would be includible in gross income by reason 

of the discharge (in whole or in part) after December 31, 2020, 

and before January 1, 2026, of— 

‘‘(A) any loan provided expressly for postsecondary educational expenses, regardless of whether provided through 

the educational institution or directly to the borrower, if 

such loan was made, insured, or guaranteed by— 
H. R. 1319—183 

‘‘(i) the United States, or an instrumentality or 

agency thereof, 

‘‘(ii) a State, territory, or possession of the United 

States, or the District of Columbia, or any political 

subdivision thereof, or 

‘‘(iii) an eligible educational institution (as defined 

in section 25A), 

‘‘(B) any private education loan (as defined in section 

140(a)(7) of the Truth in Lending Act), 

‘‘(C) any loan made by any educational organization 

described in section 170(b)(1)(A)(ii) if such loan is made— 

‘‘(i) pursuant to an agreement with any entity 

described in subparagraph (A) or any private education 

lender (as defined in section 140(a) of the Truth in 

Lending Act) under which the funds from which the 

loan was made were provided to such educational 

organization, or 

‘‘(ii) pursuant to a program of such educational 

organization which is designed to encourage its students to serve in occupations with unmet needs or 

in areas with unmet needs and under which the services provided by the students (or former students) are 

for or under the direction of a governmental unit or 

an organization described in section 501(c)(3) and 

exempt from tax under section 501(a), or 

‘‘(D) any loan made by an educational organization 

described in section 170(b)(1)(A)(ii) or by an organization 

exempt from tax under section 501(a) to refinance a loan 

to an individual to assist the individual in attending any 

such educational organization but only if the refinancing 

loan is pursuant to a program of the refinancing organization which is designed as described in subparagraph (C)(ii). 

The preceding sentence shall not apply to the discharge of 

a loan made by an organization described in subparagraph 

(C) or made by a private education lender (as defined in section 

140(a)(7) of the Truth in Lending Act) if the discharge is on 

account of services performed for either such organization or 

for such private education lender.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to discharges of loans after December 31, 2020. 

Subtitle H—Pensions 

SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER 

PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL AND 

DECLINING STATUS. 

(a) IN GENERAL.—Notwithstanding the actuarial certification 

under section 305(b)(3) of the Employee Retirement Income Security 

Act of 1974 and section 432(b)(3) of the Internal Revenue Code 

of 1986, if a plan sponsor of a multiemployer plan elects the application of this section, then, for purposes of section 305 of such Act 

and section 432 of such Code— 

(1) the status of the plan for its first plan year beginning 

during the period beginning on March 1, 2020, and ending 

on February 28, 2021, or the next succeeding plan year (as 

designated by the plan sponsor in such election), shall be the 
H. R. 1319—184 

same as the status of such plan under such sections for the 

plan year preceding such designated plan year, and 

(2) in the case of a plan which was in endangered or 

critical status for the plan year preceding the designated plan 

year described in paragraph (1), the plan shall not be required 

to update its plan or schedules under section 305(c)(6) of such 

Act and section 432(c)(6) of such Code, or section 305(e)(3)(B) 

of such Act and section 432(e)(3)(B) of such Code, whichever 

is applicable, until the plan year following the designated plan 

year described in paragraph (1). 

(b) EXCEPTION FOR PLANS BECOMING CRITICAL DURING ELECTION.—If— 

(1) an election was made under subsection (a) with respect 

to a multiemployer plan, and 

(2) such plan has, without regard to such election, been 

certified by the plan actuary under section 305(b)(3) of the 

Employee Retirement Income Security Act of 1974 and section 

432(b)(3) of the Internal Revenue Code of 1986 to be in critical 

status for the designated plan year described in subsection 

(a)(1), then such plan shall be treated as a plan in critical 

status for such plan year for purposes of applying section 

4971(g)(1)(A) of such Code, section 302(b)(3) of such Act (without regard to the second sentence thereof), and section 412(b)(3) 

of such Code (without regard to the second sentence thereof). 

(c) ELECTION AND NOTICE.— 

(1) ELECTION.—An election under subsection (a)— 

(A) shall be made at such time and in such manner 

as the Secretary of the Treasury or the Secretary’s delegate 

may prescribe and, once made, may be revoked only with 

the consent of the Secretary, and 

(B) if made— 

(i) before the date the annual certification is submitted to the Secretary or the Secretary’s delegate 

under section 305(b)(3) of such Act and section 

432(b)(3) of such Code, shall be included with such 

annual certification, and 

(ii) after such date, shall be submitted to the Secretary or the Secretary’s delegate not later than 30 

days after the date of the election. 

(2) NOTICE TO PARTICIPANTS.— 

(A) IN GENERAL.—Notwithstanding section 305(b)(3)(D) 

of the Employee Retirement Income Security Act of 1974 

and section 432(b)(3)(D) of the Internal Revenue Code of 

1986, if, by reason of an election made under subsection 

(a), the plan is in neither endangered nor critical status— 

(i) the plan sponsor of a multiemployer plan shall 

not be required to provide notice under such sections, 

and 

(ii) the plan sponsor shall provide to the participants and beneficiaries, the bargaining parties, the 

Pension Benefit Guaranty Corporation, and the Secretary of Labor a notice of the election under subsection 

(a) and such other information as the Secretary of 

the Treasury (in consultation with the Secretary of 

Labor) may require— 

(I) if the election is made before the date the 

annual certification is submitted to the Secretary 
H. R. 1319—185 

or the Secretary’s delegate under section 305(b)(3) 

of such Act and section 432(b)(3) of such Code, 

not later than 30 days after the date of the certification, and 

(II) if the election is made after such date, 

not later than 30 days after the date of the election. 

(B) NOTICE OF ENDANGERED STATUS.—Notwithstanding 

section 305(b)(3)(D) of such Act and section 432(b)(3)(D) 

of such Code, if the plan is certified to be in critical status 

for any plan year but is in endangered status by reason 

of an election made under subsection (a), the notice provided under such sections shall be the notice which would 

have been provided if the plan had been certified to be 

in endangered status. 

SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT 

AND REHABILITATION PERIODS FOR MULTIEMPLOYER 

PENSION PLANS IN CRITICAL AND ENDANGERED STATUS 

FOR 2020 OR 2021. 

(a) IN GENERAL.—If the plan sponsor of a multiemployer plan 

which is in endangered or critical status for a plan year beginning 

in 2020 or 2021 (determined after application of section 9701) 

elects the application of this section, then, for purposes of section 

305 of the Employee Retirement Income Security Act of 1974 and 

section 432 of the Internal Revenue Code of 1986, the plan’s funding 

improvement period or rehabilitation period, whichever is 

applicable, shall be extended by 5 years. 

(b) DEFINITIONS AND SPECIAL RULES.—For purposes of this 

section— 

(1) ELECTION.—An election under this section shall be made 

at such time, and in such manner and form, as (in consultation 

with the Secretary of Labor) the Secretary of the Treasury 

or the Secretary’s delegate may prescribe. 

(2) DEFINITIONS.—Any term which is used in this section 

which is also used in section 305 of the Employee Retirement 

Income Security Act of 1974 and section 432 of the Internal 

Revenue Code of 1986 shall have the same meaning as when 

used in such sections. 

(c) EFFECTIVE DATE.—This section shall apply to plan years 

beginning after December 31, 2019. 

SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES. 

(a) ADJUSTMENTS.— (1) AMENDMENT TO EMPLOYEE RETIREMENT INCOME SECU- RITY ACT OF 1974.—Section 304(b)(8) of the Employee Retirement 

Income Security Act of 1974 (29 U.S.C. 1084(b)) is amended 

by adding at the end the following new subparagraph: 

‘‘(F) RELIEF FOR 2020 AND 2021.—A multiemployer plan 

with respect to which the solvency test under subparagraph 

(C) is met as of February 29, 2020, may elect to apply 

this paragraph (without regard to whether such plan previously elected the application of this paragraph)— 

‘‘(i) by substituting ‘February 29, 2020’ for ‘August 

31, 2008’ each place it appears in subparagraphs (A)(i), 

(B)(i)(I), and (B)(i)(II), 

‘‘(ii) by inserting ‘and other losses related to the 

virus SARS–CoV–2 or coronavirus disease 2019 

(COVID–19) (including experience losses related to 
H. R. 1319—186 

reductions in contributions, reductions in employment, 

and deviations from anticipated retirement rates, as 

determined by the plan sponsor)’ after ‘net investment 

losses’ in subparagraph (A)(i), and 

‘‘(iii) by substituting ‘this subparagraph or 

subparagraph (A)’ for ‘this subparagraph and subparagraph (A) both’ in subparagraph (B)(iii). 

The preceding sentence shall not apply to a plan to which 

special financial assistance is granted under section 4262. 

For purposes of the application of this subparagraph, the 

Secretary of the Treasury shall rely on the plan sponsor’s 

calculations of plan losses unless such calculations are 

clearly erroneous.’’. 

(2) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.— 

Section 431(b)(8) of the Internal Revenue Code of 1986 is 

amended by adding at the end the following new subparagraph: 

‘‘(F) RELIEF FOR 2020 AND 2021.—A multiemployer plan 

with respect to which the solvency test under subparagraph 

(C) is met as of February 29, 2020, may elect to apply 

this paragraph (without regard to whether such plan previously elected the application of this paragraph)— 

‘‘(i) by substituting ‘February 29, 2020’ for ‘August 

31, 2008’ each place it appears in subparagraphs (A)(i), 

(B)(i)(I), and (B)(i)(II), 

‘‘(ii) by inserting ‘and other losses related to the 

virus SARS–CoV–2 or coronavirus disease 2019 

(COVID–19) (including experience losses related to 

reductions in contributions, reductions in employment, 

and deviations from anticipated retirement rates, as 

determined by the plan sponsor)’ after ‘net investment 

losses’ in subparagraph (A)(i), and 

‘‘(iii) by substituting ‘this subparagraph or 

subparagraph (A)’ for ‘this subparagraph and subparagraph (A) both’ in subparagraph (B)(iii). 

The preceding sentence shall not apply to a plan to which 

special financial assistance is granted under section 4262 

of the Employee Retirement Income Security Act of 1974. 

For purposes of the application of this subparagraph, the 

Secretary shall rely on the plan sponsor’s calculations of 

plan losses unless such calculations are clearly erroneous.’’. 

(b) EFFECTIVE DATES.— 

(1) IN GENERAL.—The amendments made by this section 

shall take effect as of the first day of the first plan year 

ending on or after February 29, 2020, except that any election 

a plan makes pursuant to this section that affects the plan’s 

funding standard account for the first plan year beginning 

after February 29, 2020, shall be disregarded for purposes 

of applying the provisions of section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the 

Internal Revenue Code of 1986 to such plan year. 

(2) RESTRICTIONS ON BENEFIT INCREASES.—Notwithstanding paragraph (1), the restrictions on plan amendments 

increasing benefits in sections 304(b)(8)(D) of such Act and 

431(b)(8)(D) of such Code, as applied by the amendments made 

by this section, shall take effect on the date of enactment 

of this Act. 
H. R. 1319—187 

SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY TROUBLED MULTIEMPLOYER PLANS. 

(a) APPROPRIATION.—Section 4005 of the Employee Retirement 

Income Security Act of 1974 (29 U.S.C. 1305) is amended by adding 

at the end the following: 

‘‘(i)(1) An eighth fund shall be established for special financial 

assistance to multiemployer pension plans, as provided under section 4262, and to pay for necessary administrative and operating 

expenses of the corporation relating to such assistance. 

‘‘(2) There is appropriated from the general fund such amounts 

as are necessary for the costs of providing financial assistance 

under section 4262 and necessary administrative and operating 

expenses of the corporation. The eighth fund established under 

this subsection shall be credited with amounts from time to time 

as the Secretary of the Treasury, in conjunction with the Director 

of the Pension Benefit Guaranty Corporation, determines appropriate, from the general fund of the Treasury, but in no case 

shall such transfers occur after September 30, 2030.’’. 

(b) FINANCIAL ASSISTANCE AUTHORITY.—The Employee Retirement Income Security Act of 1974 is amended by inserting after 

section 4261 of such Act (29 U.S.C. 1431) the following: 

‘‘SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION. 

‘‘(a) SPECIAL FINANCIAL ASSISTANCE.— 

‘‘(1) IN GENERAL.—The corporation shall provide special 

financial assistance to an eligible multiemployer plan under 

this section, upon the application of a plan sponsor of such 

a plan for such assistance. 

‘‘(2) INAPPLICABILITY OF CERTAIN REPAYMENT OBLIGATION.— 

A plan receiving special financial assistance pursuant to this 

section shall not be subject to repayment obligations with 

respect to such special financial assistance. 

‘‘(b) ELIGIBLE MULTIEMPLOYER PLANS.— 

‘‘(1) IN GENERAL.—For purposes of this section, a multiemployer plan is an eligible multiemployer plan if— 

‘‘(A) the plan is in critical and declining status (within 

the meaning of section 305(b)(6)) in any plan year beginning 

in 2020 through 2022; 

‘‘(B) a suspension of benefits has been approved with 

respect to the plan under section 305(e)(9) as of the date 

of the enactment of this section; 

‘‘(C) in any plan year beginning in 2020 through 2022, 

the plan is certified by the plan actuary to be in critical 

status (within the meaning of section 305(b)(2)), has a 

modified funded percentage of less than 40 percent, and 

has a ratio of active to inactive participants which is less 

than 2 to 3; or 

‘‘(D) the plan became insolvent for purposes of section 

418E of the Internal Revenue Code of 1986 after December 

16, 2014, and has remained so insolvent and has not been 

terminated as of the date of enactment of this section. 

‘‘(2) MODIFIED FUNDED PERCENTAGE.—For purposes of paragraph (1)(C), the term ‘modified funded percentage’ means the 

percentage equal to a fraction the numerator of which is current 

value of plan assets (as defined in section 3(26) of such Act) 

and the denominator of which is current liabilities (as defined 
H. R. 1319—188 

in section 431(c)(6)(D) of such Code and section 304(c)(6)(D) 

of such Act). 

‘‘(c) APPLICATIONS FOR SPECIAL FINANCIAL ASSISTANCE.—Within 

120 days of the date of enactment of this section, the corporation 

shall issue regulations or guidance setting forth requirements for 

special financial assistance applications under this section. In such 

regulations or guidance, the corporation shall— 

‘‘(1) limit the materials required for a special financial 

assistance application to the minimum necessary to make a 

determination on the application; 

‘‘(2) specify effective dates for transfers of special financial 

assistance following approval of an application, based on the 

effective date of the supporting actuarial analysis and the date 

on which the application is submitted; and 

‘‘(3) provide for an alternate application for special financial 

assistance under this section, which may be used by a plan 

that has been approved for a partition under section 4233 

before the date of enactment of this section. 

‘‘(d) TEMPORARY PRIORITY CONSIDERATION OF APPLICATIONS.— 

‘‘(1) IN GENERAL.—The corporation may specify in regulations or guidance under subsection (c) that, during a period 

no longer than the first 2 years following the date of enactment 

of this section, applications may not be filed by an eligible 

multiemployer plan unless— 

‘‘(A) the eligible multiemployer plan is insolvent or 

is likely to become insolvent within 5 years of the date 

of enactment of this section; 

‘‘(B) the corporation projects the eligible multiemployer 

plan to have a present value of financial assistance payments under section 4261 that exceeds $1,000,000,000 if 

the special financial assistance is not ordered; 

‘‘(C) the eligible multiemployer plan has implemented 

benefit suspensions under section 305(e)(9) as of the date 

of the enactment of this section; or 

‘‘(D) the corporation determines it appropriate based 

on other similar circumstances. 

‘‘(e) ACTUARIAL ASSUMPTIONS.— 

‘‘(1) ELIGIBILITY.—For purposes of determining eligibility 

for special financial assistance, the corporation shall accept 

assumptions incorporated in a multiemployer plan’s determination that it is in critical status or critical and declining status 

(within the meaning of section 305(b)) for certifications of plan 

status completed before January 1, 2021, unless such assumptions are clearly erroneous. For certifications of plan status 

completed after December 31, 2020, a plan shall determine 

whether it is in critical or critical and declining status for 

purposes of eligibility for special financial assistance by using 

the assumptions that the plan used in its most recently completed certification of plan status before January 1, 2021, unless 

such assumptions (excluding the plan’s interest rate) are 

unreasonable. 

‘‘(2) AMOUNT OF FINANCIAL ASSISTANCE.—In determining 

the amount of special financial assistance in its application, 

an eligible multiemployer plan shall— 

‘‘(A) use the interest rate used by the plan in its 

most recently completed certification of plan status before 
H. R. 1319—189 

January 1, 2021, provided that such interest rate may 

not exceed the interest rate limit; and 

‘‘(B) for other assumptions, use the assumptions that 

the plan used in its most recently completed certification 

of plan status before January 1, 2021, unless such assumptions are unreasonable. 

‘‘(3) INTEREST RATE LIMIT.—The interest rate limit for purposes of this subsection is the rate specified in section 

303(h)(2)(C)(iii) (disregarding modifications made under clause 

(iv) of such section) for the month in which the application 

for special financial assistance is filed by the eligible multiemployer plan or the 3 preceding months, with such specified 

rate increased by 200 basis points. 

‘‘(4) CHANGES IN ASSUMPTIONS.—If a plan determines that 

use of one or more prior assumptions is unreasonable, the 

plan may propose in its application to change such assumptions, 

provided that the plan discloses such changes in its application 

and describes why such assumptions are no longer reasonable. 

The corporation shall accept such changed assumptions unless 

it determines the changes are unreasonable, individually or 

in the aggregate. The plan may not propose a change to the 

interest rate otherwise required under this subsection for eligibility or financial assistance amount. 

‘‘(f) APPLICATION DEADLINE.—Any application by a plan for 

special financial assistance under this section shall be submitted 

to the corporation (and, in the case of a plan to which section 

432(k)(1)(D) of the Internal Revenue Code of 1986 applies, to the 

Secretary of the Treasury) no later than December 31, 2025, and 

any revised application for special financial assistance shall be 

submitted no later than December 31, 2026. 

‘‘(g) DETERMINATIONS ON APPLICATIONS.—A plan’s application 

for special financial assistance under this section that is timely 

filed in accordance with the regulations or guidance issued under 

subsection (c) shall be deemed approved unless the corporation 

notifies the plan within 120 days of the filing of the application 

that the application is incomplete, any proposed change or assumption is unreasonable, or the plan is not eligible under this section. 

Such notice shall specify the reasons the plan is ineligible for 

special financial assistance, any proposed change or assumption 

is unreasonable, or information is needed to complete the application. If a plan is denied assistance under this subsection, the 

plan may submit a revised application under this section. Any 

revised application for special financial assistance submitted by 

a plan shall be deemed approved unless the corporation notifies 

the plan within 120 days of the filing of the revised application 

that the application is incomplete, any proposed change or assumption is unreasonable, or the plan is not eligible under this section. 

Special financial assistance issued by the corporation shall be effective on a date determined by the corporation, but no later than 

1 year after a plan’s special financial assistance application is 

approved by the corporation or deemed approved. The corporation 

shall not pay any special financial assistance after September 30, 

2030. 

‘‘(h) MANNER OF PAYMENT.—The payment made by the corporation to an eligible multiemployer plan under this section shall 

be made as a single, lump sum payment. 

‘‘(i) AMOUNT AND MANNER OF SPECIAL FINANCIAL ASSISTANCE.— 
H. R. 1319—190 

‘‘(1) IN GENERAL.—Special financial assistance under this 

section shall be a transfer of funds in the amount necessary 

as demonstrated by the plan sponsor on the application for 

such special financial assistance, in accordance with the 

requirements described in subsection (j). Special financial 

assistance shall be paid to such plan as soon as practicable 

upon approval of the application by the corporation. 

‘‘(2) NO CAP.—Special financial assistance granted by the 

corporation under this section shall not be capped by the guarantee under 4022A. 

‘‘(j) DETERMINATION OF AMOUNT OF SPECIAL FINANCIAL ASSISTANCE.— 

‘‘(1) IN GENERAL.—The amount of financial assistance provided to a multiemployer plan eligible for financial assistance 

under this section shall be such amount required for the plan 

to pay all benefits due during the period beginning on the 

date of payment of the special financial assistance payment 

under this section and ending on the last day of the plan 

year ending in 2051, with no reduction in a participant’s or 

beneficiary’s accrued benefit as of the date of enactment of 

this section, except to the extent of a reduction in accordance 

with section 305(e)(8) adopted prior to the plan’s application 

for special financial assistance under this section, and taking 

into account the reinstatement of benefits required under subsection (k). 

‘‘(2) PROJECTIONS.—The funding projections for purposes 

of this section shall be performed on a deterministic basis. 

‘‘(k) REINSTATEMENT OF SUSPENDED BENEFITS.—The Secretary, 

in coordination with the Secretary of the Treasury, shall ensure 

that an eligible multiemployer plan that receives special financial 

assistance under this section— 

‘‘(1) reinstates any benefits that were suspended under 

section 305(e)(9) or section 4245(a) in accordance with guidance 

issued by the Secretary of the Treasury pursuant to section 

432(k)(1)(B) of the Internal Revenue Code of 1986, effective 

as of the first month in which the effective date for the special 

financial assistance occurs, for participants and beneficiaries 

as of such month; and 

‘‘(2) provides payments equal to the amount of benefits 

previously suspended under section 305(e)(9) or 4245(a) to any 

participants or beneficiaries in pay status as of the effective 

date of the special financial assistance, payable, as determined 

by the eligible multiemployer plan— 

‘‘(A) as a lump sum within 3 months of such effective 

date; or 

‘‘(B) in equal monthly installments over a period of 

5 years, commencing within 3 months of such effective 

date, with no adjustment for interest. 

‘‘(l) RESTRICTIONS ON THE USE OF SPECIAL FINANCIAL ASSISTANCE.—Special financial assistance received under this section and 

any earnings thereon may be used by an eligible multiemployer 

plan to make benefit payments and pay plan expenses. Special 

financial assistance and any earnings on such assistance shall 

be segregated from other plan assets. Special financial assistance 

shall be invested by plans in investment-grade bonds or other 

investments as permitted by the corporation. 
H. R. 1319—191 

‘‘(m) CONDITIONS ON PLANS RECEIVING SPECIAL FINANCIAL

ASSISTANCE.— 

‘‘(1) IN GENERAL.—The corporation, in consultation with 

the Secretary of the Treasury, may impose, by regulation or 

other guidance, reasonable conditions on an eligible multiemployer plan that receives special financial assistance relating 

to increases in future accrual rates and any retroactive benefit 

improvements, allocation of plan assets, reductions in employer 

contribution rates, diversion of contributions to, and allocation 

of expenses to, other benefit plans, and withdrawal liability. 

‘‘(2) LIMITATION.—The corporation shall not impose conditions on an eligible multiemployer plan as a condition of, or 

following receipt of, special financial assistance under this section relating to— 

‘‘(A) any prospective reduction in plan benefits 

(including benefits that may be adjusted pursuant to section 305(e)(8)); 

‘‘(B) plan governance, including selection of, removal 

of, and terms of contracts with, trustees, actuaries, investment managers, and other service providers; or 

‘‘(C) any funding rules relating to the plan receiving 

special financial assistance under this section. 

‘‘(3) PAYMENT OF PREMIUMS.—An eligible multiemployer 

plan receiving special financial assistance under this section 

shall continue to pay all premiums due under section 4007 

for participants and beneficiaries in the plan. 

‘‘(4) ASSISTANCE NOT CONSIDERED FOR CERTAIN PURPOSES.— 

An eligible multiemployer plan that receives special financial 

assistance shall be deemed to be in critical status within the 

meaning of section 305(b)(2) until the last plan year ending 

in 2051. 

‘‘(5) INSOLVENT PLANS.—An eligible multiemployer plan 

receiving special financial assistance under this section that 

subsequently becomes insolvent will be subject to the current 

rules and guarantee for insolvent plans. 

‘‘(6) INELIGIBILITY FOR OTHER ASSISTANCE.—An eligible 

multiemployer plan that receives special financial assistance 

under this section is not eligible to apply for a new suspension 

of benefits under section 305(e)(9)(G). 

‘‘(n) COORDINATION WITH SECRETARY OF THE TREASURY.—In 

prescribing the application process for eligible multiemployer plans 

to receive special financial assistance under this section and 

reviewing applications of such plans, the corporation shall coordinate with the Secretary of the Treasury in the following manner: 

‘‘(1) In the case of a plan which has suspended benefits 

under section 305(e)(9)— 

‘‘(A) in determining whether to approve the application, 

the corporation shall consult with the Secretary of the 

Treasury regarding the plan’s proposed method of reinstating benefits, as described in the plan’s application and 

in accordance with guidance issued by the Secretary of 

the Treasury, and 

‘‘(B) the corporation shall consult with the Secretary 

of the Treasury regarding the amount of special financial 

assistance needed based on the projected funded status 

of the plan as of the last day of the plan year ending 

in 2051, whether the plan proposes to repay benefits over 
H. R. 1319—192 

5 years or as a lump sum, as required by subsection (k)(2), 

and any other relevant factors, as determined by the corporation in consultation with the Secretary of the Treasury, 

to ensure the amount of assistance is sufficient to meet 

such requirement and is sufficient to pay benefits as 

required in subsection (j)(1). 

‘‘(2) In the case of any plan which proposes in its application 

to change the assumptions used, as provided in subsection 

(e)(4), the corporation shall consult with the Secretary of the 

Treasury regarding such proposed change in assumptions. 

‘‘(3) If the corporation specifies in regulations or guidance 

that temporary priority consideration is available for plans 

which are insolvent within the meaning of section 418E of 

the Internal Revenue Code of 1986 or likely to become so 

insolvent or for plans which have suspended benefits under 

section 305(e)(9), or that availability is otherwise based on 

the funded status of the plan under section 305, as permitted 

by subsection (d), the corporation shall consult with the Secretary of the Treasury regarding any granting of priority consideration to such plans.’’. 

(c) PREMIUM RATE INCREASE.—Section 4006(a)(3) of the 

Employee Retirement Income Security Act of 1974 (29 U.S.C. 

1306(a)(3)) is amended— 

(1) in subparagraph (A)— 

(A) in clause (vi)— 

(i) by inserting ‘‘, and before January 1, 2031’’ 

after ‘‘December 31, 2014,’’; and 

(ii) by striking ‘‘or’’ at the end; 

(B) in clause (vii)— 

(i) by moving the margin 2 ems to the left; and 

(ii) in subclause (II), by striking the period and 

inserting ‘‘, or’’; and 

(C) by adding at the end the following: 

‘‘(viii) in the case of a multiemployer plan, for plan years 

beginning after December 31, 2030, $52 for each individual 

who is a participant in such plan during the applicable plan 

year.’’; and 

(2) by adding at the end the following: 

‘‘(N) For each plan year beginning in a calendar year after 

2031, there shall be substituted for the dollar amount specified 

in clause (viii) of subparagraph (A) an amount equal to the greater 

of— 

‘‘(i) the product derived by multiplying such dollar amount 

by the ratio of— 

‘‘(I) the national average wage index (as defined in 

section 209(k)(1) of the Social Security Act) for the first 

of the 2 calendar years preceding the calendar year in 

which such plan year begins, to 

‘‘(II) the national average wage index (as so defined) 

for 2029; and 

‘‘(ii) such dollar amount for plan years beginning in the 

preceding calendar year. 

If the amount determined under this subparagraph is not a 

multiple of $1, such product shall be rounded to the nearest 

multiple of $1.’’. 

(d) AMENDMENTS TO INTERNAL REVENUE CODE OF 1986.— 
H. R. 1319—193 

(1) IN GENERAL.—Section 432(a) of the Internal Revenue 

Code of 1986 is amended— 

(A) by striking ‘‘and’’ at the end of paragraph (2)(B), 

(B) by striking the period at the end of paragraph 

(3)(B) and inserting ‘‘, and’’, and 

(C) by adding at the end the following new paragraph: 

‘‘(4) if the plan is an eligible multiemployer plan which 

is applying for or receiving special financial assistance under 

section 4262 of the Employee Retirement Income Security Act 

of 1974, the requirements of subsection (k) shall apply to the 

plan.’’. 

(2) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE TO

BE IN CRITICAL STATUS.—Section 432(b) of the Internal Revenue 

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

new paragraph: 

‘‘(7) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE.—If 

an eligible multiemployer plan receiving special financial assistance under section 4262 of the Employee Retirement Income 

Security Act of 1974 meets the requirements of subsection 

(k)(2), notwithstanding the preceding paragraphs of this subsection, the plan shall be deemed to be in critical status for 

plan years beginning with the plan year in which the effective 

date for such assistance occurs and ending with the last plan 

year ending in 2051.’’. 

(3) RULES RELATING TO ELIGIBLE MULTIEMPLOYER PLANS.— 

Section 432 of the Internal Revenue Code of 1986 is amended 

by adding at the end the following new subsection: 

‘‘(k) RULES RELATING TO ELIGIBLE MULTIEMPLOYER PLANS.— 

‘‘(1) PLANS APPLYING FOR SPECIAL FINANCIAL ASSISTANCE.— 

In the case of an eligible multiemployer plan which applies 

for special financial assistance under section 4262 of such Act— 

‘‘(A) IN GENERAL.—Such application shall be submitted 

in accordance with the requirements of such section, 

including any guidance issued thereunder by the Pension 

Benefit Guaranty Corporation. 

‘‘(B) REINSTATEMENT OF SUSPENDED BENEFITS.—In the 

case of a plan for which a suspension of benefits has 

been approved under subsection (e)(9), the application shall 

describe the manner in which suspended benefits will be 

reinstated in accordance with paragraph (2)(A) and guidance issued by the Secretary if the plan receives special 

financial assistance. 

‘‘(C) AMOUNT OF FINANCIAL ASSISTANCE.— 

‘‘(i) IN GENERAL.—In determining the amount of 

special financial assistance to be specified in its 

application, an eligible multiemployer plan shall— 

‘‘(I) use the interest rate used by the plan 

in its most recently completed certification of plan 

status before January 1, 2021, provided that such 

interest rate does not exceed the interest rate limit, 

and 

‘‘(II) for other assumptions, use the assumptions that the plan used in its most recently completed certification of plan status before January 

1, 2021, unless such assumptions are unreasonable. 
H. R. 1319—194 

‘‘(ii) INTEREST RATE LIMIT.—For purposes of clause 

(i), the interest rate limit is the rate specified in section 

430(h)(2)(C)(iii) (disregarding modifications made 

under clause (iv) of such section) for the month in 

which the application for special financial assistance 

is filed by the eligible multiemployer plan or the 3 

preceding months, with such specified rate increased 

by 200 basis points. 

‘‘(iii) CHANGES IN ASSUMPTIONS.—If a plan determines that use of one or more prior assumptions is 

unreasonable, the plan may propose in its application 

to change such assumptions, provided that the plan 

discloses such changes in its application and describes 

why such assumptions are no longer reasonable. The 

plan may not propose a change to the interest rate 

otherwise required under this subsection for eligibility 

or financial assistance amount. 

‘‘(D) PLANS APPLYING FOR PRIORITY CONSIDERATION.— 

In the case of a plan applying for special financial assistance under rules providing for temporary priority consideration, as provided in paragraph (4)(C), such plan’s application shall be submitted to the Secretary in addition to 

the Pension Benefit Guaranty Corporation. 

‘‘(2) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE.—In 

the case of an eligible multiemployer plan receiving special 

financial assistance under section 4262 of the Employee Retirement Income Security Act of 1974— 

‘‘(A) REINSTATEMENT OF SUSPENDED BENEFITS.—The 

plan shall— 

‘‘(i) reinstate any benefits that were suspended 

under subsection (e)(9) or section 4245(a) of the 

Employee Retirement Income Security Act of 1974, 

effective as of the first month in which the effective 

date for the special financial assistance occurs, for 

participants and beneficiaries as of such month, and 

‘‘(ii) provide payments equal to the amount of benefits previously suspended to any participants or beneficiaries in pay status as of the effective date of the 

special financial assistance, payable, as determined by 

the plan— 

‘‘(I) as a lump sum within 3 months of such 

effective date; or 

‘‘(II) in equal monthly installments over a 

period of 5 years, commencing within 3 months 

of such effective date, with no adjustment for 

interest. 

‘‘(B) RESTRICTIONS ON THE USE OF SPECIAL FINANCIAL

ASSISTANCE.—Special financial assistance received by the 

plan may be used to make benefit payments and pay plan 

expenses. Such assistance shall be segregated from other 

plan assets, and shall be invested by the plan in investment-grade bonds or other investments as permitted by 

regulations or other guidance issued by the Pension Benefit 

Guaranty Corporation. 

‘‘(C) CONDITIONS ON PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE.— 
H. R. 1319—195 

‘‘(i) IN GENERAL.—The Pension Benefit Guaranty 

Corporation, in consultation with the Secretary, may 

impose, by regulation or other guidance, reasonable 

conditions on an eligible multiemployer plan receiving 

special financial assistance relating to increases in 

future accrual rates and any retroactive benefit 

improvements, allocation of plan assets, reductions in 

employer contribution rates, diversion of contributions 

and allocation of expenses to other benefit plans, and 

withdrawal liability. 

‘‘(ii) LIMITATION.—The Pension Benefit Guaranty 

Corporation shall not impose conditions on an eligible 

multiemployer plan as a condition of, or following 

receipt of, special financial assistance relating to— 

‘‘(I) any prospective reduction in plan benefits 

(including benefits that may be adjusted pursuant 

to subsection (e)(8)), 

‘‘(II) plan governance, including selection of, 

removal of, and terms of contracts with, trustees, 

actuaries, investment managers, and other service 

providers, or 

‘‘(III) any funding rules relating to the plan. 

‘‘(D) ASSISTANCE DISREGARDED FOR CERTAIN PURPOSES.— 

‘‘(i) FUNDING STANDARDS.—Special financial assistance received by the plan shall not be taken into 

account for determining contributions required under 

section 431. 

‘‘(ii) INSOLVENT PLANS.—If the plan becomes insolvent within the meaning of section 418E after receiving 

special financial assistance, the plan shall be subject 

to all rules applicable to insolvent plans. 

‘‘(E) INELIGIBILITY FOR SUSPENSION OF BENEFITS.—The 

plan shall not be eligible to apply for a new suspension 

of benefits under subsection (e)(9)(G). 

‘‘(3) ELIGIBLE MULTIEMPLOYER PLAN.— 

‘‘(A) IN GENERAL.—For purposes of this section, a multiemployer plan is an eligible multiemployer plan if— 

‘‘(i) the plan is in critical and declining status 

in any plan year beginning in 2020 through 2022, 

‘‘(ii) a suspension of benefits has been approved 

with respect to the plan under subsection (e)(9) as 

of the date of the enactment of this subsection; 

‘‘(iii) in any plan year beginning in 2020 through 

2022, the plan is certified by the plan actuary to be 

in critical status, has a modified funded percentage 

of less than 40 percent, and has a ratio of active 

to inactive participants which is less than 2 to 3, 

or 

‘‘(iv) the plan became insolvent within the meaning 

of section 418E after December 16, 2014, and has 

remained so insolvent and has not been terminated 

as of the date of enactment of this subsection. 

‘‘(B) MODIFIED FUNDED PERCENTAGE.—For purposes of 

subparagraph (A)(iii), the term ‘modified funded percentage’ 

means the percentage equal to a fraction the numerator 

of which is current value of plan assets (as defined in 
H. R. 1319—196 

section 3(26) of the Employee Retirement Income Security 

Act of 1974) and the denominator of which is current 

liabilities (as defined in section 431(c)(6)(D)). 

‘‘(4) COORDINATION WITH PENSION BENEFIT GUARANTY CORPORATION.—In prescribing the application process for eligible 

multiemployer plans to receive special financial assistance 

under section 4262 of the Employee Retirement Income Security 

Act of 1974 and reviewing applications of such plans, the Pension Benefit Guaranty Corporation shall coordinate with the 

Secretary in the following manner: 

‘‘(A) In the case of a plan which has suspended benefits 

under subsection (e)(9)— 

‘‘(i) in determining whether to approve the application, such corporation shall consult with the Secretary 

regarding the plan’s proposed method of reinstating 

benefits, as described in the plan’s application and 

in accordance with guidance issued by the Secretary, 

and 

‘‘(ii) such corporation shall consult with the Secretary regarding the amount of special financial assistance needed based on the projected funded status of 

the plan as of the last day of the plan year ending 

in 2051, whether the plan proposes to repay benefits 

over 5 years or as a lump sum, as required by paragraph (2)(A)(ii), and any other relevant factors, as 

determined by such corporation in consultation with 

the Secretary, to ensure the amount of assistance is 

sufficient to meet such requirement and is sufficient 

to pay benefits as required in section 4262(j)(1) of 

such Act. 

‘‘(B) In the case of any plan which proposes in its 

application to change the assumptions used, as provided 

in paragraph (1)(C)(iii), such corporation shall consult with 

the Secretary regarding such proposed change in assumptions. 

‘‘(C) If such corporation specifies in regulations or guidance that temporary priority consideration is available for 

plans which are insolvent within the meaning of section 

418E or likely to become so insolvent or for plans which 

have suspended benefits under subsection (e)(9), or that 

availability is otherwise based on the funded status of 

the plan under this section, as permitted by section 4262(d) 

of such Act, such corporation shall consult with the Secretary regarding any granting of priority consideration to 

such plans.’’. 

SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS. 

(a) 15-YEAR AMORTIZATION UNDER THE INTERNAL REVENUE

CODE OF 1986.—Section 430(c) of the Internal Revenue Code of 

1986 is amended by adding at the end the following new paragraph: 

‘‘(8) 15-YEAR AMORTIZATION.—With respect to plan years 

beginning after December 31, 2021 (or, at the election of the 

plan sponsor, plan years beginning after December 31, 2018, 

December 31, 2019, or December 31, 2020)— 

‘‘(A) the shortfall amortization bases for all plan years 

preceding the first plan year beginning after December 

31, 2021 (or after whichever earlier date is elected pursuant 
H. R. 1319—197 

to this paragraph), and all shortfall amortization installments determined with respect to such bases, shall be 

reduced to zero, and 

‘‘(B) subparagraphs (A) and (B) of paragraph (2) shall 

each be applied by substituting ‘15-plan-year period’ for 

‘7-plan-year period’.’’. 

(b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE RETIREMENT

INCOME SECURITY ACT OF 1974.—Section 303(c) of the Employee 

Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is 

amended by adding at the end the following new paragraph: 

‘‘(8) 15-YEAR AMORTIZATION.—With respect to plan years 

beginning after December 31, 2021 (or, at the election of the 

plan sponsor, plan years beginning after December 31, 2018, 

December 31, 2019, or December 31, 2020)— 

‘‘(A) the shortfall amortization bases for all plan years 

preceding the first plan year beginning after December 

31, 2021 (or after whichever earlier date is elected pursuant 

to this paragraph), and all shortfall amortization installments determined with respect to such bases, shall be 

reduced to zero, and 

‘‘(B) subparagraphs (A) and (B) of paragraph (2) shall 

each be applied by substituting ‘15-plan-year period’ for 

‘7-plan-year period’.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to plan years beginning after December 31, 2018. 

SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION 

PERCENTAGES FOR SINGLE EMPLOYER PLANS. 

(a) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.— 

(1) IN GENERAL.—The table contained in subclause (II) 

of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 

is amended to read as follows: 

‘‘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%.’’. 

(2) FLOOR ON 25-YEAR AVERAGES.—Subclause (I) of section 

430(h)(2)(C)(iv) of such Code is amended by adding at the 

end the following: ‘‘Notwithstanding anything in this subclause, 

if the average of the first, second, or third segment rate for 

any 25-year period is less than 5 percent, such average shall 

be deemed to be 5 percent.’’. 
H. R. 1319—198 

(b) AMENDMENTS TO EMPLOYEE RETIREMENT INCOME SECURITY

ACT OF 1974.— 

(1) IN GENERAL.—The table contained in subclause (II) 

of section 303(h)(2)(C)(iv) of the Employee Retirement Income 

Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is amended 

to read as follows: 

‘‘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%.’’. 

(2) FLOOR ON 25-YEAR AVERAGES.—Subclause (I) of section 

303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is 

amended by adding at the end the following: ‘‘Notwithstanding 

anything in this subclause, if the average of the first, second, 

or third segment rate for any 25-year period is less than 5 

percent, such average shall be deemed to be 5 percent.’’. 

(3) CONFORMING AMENDMENTS.— 

(A) IN GENERAL.—Section 101(f)(2)(D) of such Act (29 

U.S.C. 1021(f)(2)(D)) is amended— 

(i) in clause (i) by striking ‘‘and the Bipartisan 

Budget Act of 2015’’ both places it appears and 

inserting ‘‘, the Bipartisan Budget Act of 2015, and 

the American Rescue Plan Act of 2021’’, and 

(ii) in clause (ii) by striking ‘‘2023’’ and inserting 

‘‘2029’’. 

(B) STATEMENTS.—The Secretary of Labor shall modify 

the statements required under subclauses (I) and (II) of 

section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. 

(c) EFFECTIVE DATE.— (1) IN GENERAL.—The amendments made by this section 

shall apply with respect to plan years beginning after December 

31, 2019. 

(2) ELECTION NOT TO APPLY.—A plan sponsor may elect 

not to have the amendments made by this section apply to 

any plan year beginning before January 1, 2022, either (as 

specified in the election)— 

(A) for all purposes for which such amendments apply, 

or 

(B) solely for purposes of determining the adjusted 

funding target attainment percentage under sections 436 

of the Internal Revenue Code of 1986 and 206(g) of the 
H. R. 1319—199 

Employee Retirement Income Security Act of 1974 for such 

plan year. 

A plan shall not be treated as failing to meet the requirements 

of sections 204(g) of such Act and 411(d)(6) of such Code solely 

by reason of an election under this paragraph. 

SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING 

STANDARDS FOR COMMUNITY NEWSPAPER PLANS. 

(a) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.—Subsection (m) of section 430 of the Internal Revenue Code of 1986 

is amended to read as follows: 

‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER PLANS.— 

‘‘(1) IN GENERAL.—An eligible newspaper plan sponsor of 

a plan under which no participant has had the participant’s 

accrued benefit increased (whether because of service or compensation) after April 2, 2019, may elect to have the alternative 

standards described in paragraph (4) apply to such plan. 

‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.—The term 

‘eligible newspaper plan sponsor’ means the plan sponsor of— 

‘‘(A) any community newspaper plan, or 

‘‘(B) any other plan sponsored, as of April 2, 2019, 

by a member of the same controlled group of a plan sponsor 

of a community newspaper plan if such member is in 

the trade or business of publishing 1 or more newspapers. 

‘‘(3) ELECTION.—An election under paragraph (1) shall be 

made at such time and in such manner as prescribed by the 

Secretary. Such election, once made with respect to a plan 

year, shall apply to all subsequent plan years unless revoked 

with the consent of the Secretary. 

‘‘(4) ALTERNATIVE MINIMUM FUNDING STANDARDS.—The 

alternative standards described in this paragraph are the following: 

‘‘(A) INTEREST RATES.— 

‘‘(i) IN GENERAL.—Notwithstanding subsection 

(h)(2)(C) and except as provided in clause (ii), the first, 

second, and third segment rates in effect for any month 

for purposes of this section shall be 8 percent. 

‘‘(ii) NEW BENEFIT ACCRUALS.—Notwithstanding 

subsection (h)(2), for purposes of determining the 

funding target and normal cost of a plan for any plan 

year, the present value of any benefits accrued or 

earned under the plan for a plan year with respect 

to which an election under paragraph (1) is in effect 

shall be determined on the basis of the United States 

Treasury obligation yield curve for the day that is 

the valuation date of such plan for such plan year. 

‘‘(iii) UNITED STATES TREASURY OBLIGATION YIELD

CURVE.—For purposes of this subsection, the term 

‘United States Treasury obligation yield curve’ means, 

with respect to any day, a yield curve which shall 

be prescribed by the Secretary for such day on interestbearing obligations of the United States. 

‘‘(B) SHORTFALL AMORTIZATION BASE.— 

‘‘(i) PREVIOUS SHORTFALL AMORTIZATION BASES.— 

The shortfall amortization bases determined under 

subsection (c)(3) for all plan years preceding the first 

plan year to which the election under paragraph (1) 
H. R. 1319—200 

applies (and all shortfall amortization installments 

determined with respect to such bases) shall be reduced 

to zero under rules similar to the rules of subsection 

(c)(6). 

‘‘(ii) NEW SHORTFALL AMORTIZATION BASE.—Notwithstanding subsection (c)(3), the shortfall amortization base for the first plan year to which the election 

under paragraph (1) applies shall be the funding shortfall of such plan for such plan year (determined using 

the interest rates as modified under subparagraph (A)). 

‘‘(C) DETERMINATION OF SHORTFALL AMORTIZATION

INSTALLMENTS.— 

‘‘(i) 30-YEAR PERIOD.—Subparagraphs (A) and (B) 

of subsection (c)(2) shall be applied by substituting 

‘30-plan-year’ for ‘7-plan-year’ each place it appears. 

‘‘(ii) NO SPECIAL ELECTION.—The election under 

subparagraph (D) of subsection (c)(2) shall not apply 

to any plan year to which the election under paragraph 

(1) applies. 

‘‘(D) EXEMPTION FROM AT-RISK TREATMENT.—Subsection (i) shall not apply. 

‘‘(5) COMMUNITY NEWSPAPER PLAN.—For purposes of this 

subsection— 

‘‘(A) IN GENERAL.—The term ‘community newspaper 

plan’ means any plan to which this section applies maintained as of December 31, 2018, by an employer which— 

‘‘(i) maintains the plan on behalf of participants 

and beneficiaries with respect to employment in the 

trade or business of publishing 1 or more newspapers 

which were published by the employer at any time 

during the 11-year period ending on December 20, 

2019, 

‘‘(ii)(I) is not a company the stock of which is 

publicly traded (on a stock exchange or in an overthe-counter market), and is not controlled, directly or 

indirectly, by such a company, or 

‘‘(II) is controlled, directly or indirectly, during the 

entire 30-year period ending on December 20, 2019, 

by individuals who are members of the same family, 

and does not publish or distribute a daily newspaper 

that is carrier-distributed in printed form in more than 

5 States, and 

‘‘(iii) is controlled, directly or indirectly— 

‘‘(I) by 1 or more persons residing primarily 

in a State in which the community newspaper 

has been published on newsprint or carrier-distributed, 

‘‘(II) during the entire 30-year period ending 

on December 20, 2019, by individuals who are 

members of the same family, 

‘‘(III) by 1 or more trusts, the sole trustees 

of which are persons described in subclause (I) 

or (II), or 

‘‘(IV) by a combination of persons described 

in subclause (I), (II), or (III). 
H. R. 1319—201 

‘‘(B) NEWSPAPER.—The term ‘newspaper’ does not 

include any newspaper (determined without regard to this 

subparagraph) to which any of the following apply: 

‘‘(i) Is not in general circulation. 

‘‘(ii) Is published (on newsprint or electronically) 

less frequently than 3 times per week. 

‘‘(iii) Has not ever been regularly published on 

newsprint. 

‘‘(iv) Does not have a bona fide list of paid subscribers. 

‘‘(C) CONTROL.—A person shall be treated as controlled 

by another person if such other person possesses, directly 

or indirectly, the power to direct or cause the direction 

and management of such person (including the power to 

elect a majority of the members of the board of directors 

of such person) through the ownership of voting securities. 

‘‘(6) CONTROLLED GROUP.—For purposes of this subsection, 

the term ‘controlled group’ means all persons treated as a 

single employer under subsection (b), (c), (m), or (o) of section 

414 as of December 20, 2019.’’. 

(b) AMENDMENT TO EMPLOYEE RETIREMENT INCOME SECURITY

ACT OF 1974.—Subsection (m) of section 303 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(m)) is amended 

to read as follows: 

‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER PLANS.— 

‘‘(1) IN GENERAL.—An eligible newspaper plan sponsor of 

a plan under which no participant has had the participant’s 

accrued benefit increased (whether because of service or compensation) after April 2, 2019, may elect to have the alternative 

standards described in paragraph (4) apply to such plan. 

‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.—The term 

‘eligible newspaper plan sponsor’ means the plan sponsor of— 

‘‘(A) any community newspaper plan, or 

‘‘(B) any other plan sponsored, as of April 2, 2019, 

by a member of the same controlled group of a plan sponsor 

of a community newspaper plan if such member is in 

the trade or business of publishing 1 or more newspapers. 

‘‘(3) ELECTION.—An election under paragraph (1) shall be 

made at such time and in such manner as prescribed by the 

Secretary of the Treasury. Such election, once made with 

respect to a plan year, shall apply to all subsequent plan 

years unless revoked with the consent of the Secretary of the 

Treasury. 

‘‘(4) ALTERNATIVE MINIMUM FUNDING STANDARDS.—The 

alternative standards described in this paragraph are the following: 

‘‘(A) INTEREST RATES.— ‘‘(i) IN GENERAL.—Notwithstanding subsection 

(h)(2)(C) and except as provided in clause (ii), the first, 

second, and third segment rates in effect for any month 

for purposes of this section shall be 8 percent. 

‘‘(ii) NEW BENEFIT ACCRUALS.—Notwithstanding 

subsection (h)(2), for purposes of determining the 

funding target and normal cost of a plan for any plan 

year, the present value of any benefits accrued or 

earned under the plan for a plan year with respect 

to which an election under paragraph (1) is in effect 
H. R. 1319—202 

shall be determined on the basis of the United States 

Treasury obligation yield curve for the day that is 

the valuation date of such plan for such plan year. 

‘‘(iii) UNITED STATES TREASURY OBLIGATION YIELD

CURVE.—For purposes of this subsection, the term 

‘United States Treasury obligation yield curve’ means, 

with respect to any day, a yield curve which shall 

be prescribed by the Secretary of the Treasury for 

such day on interest-bearing obligations of the United 

States. 

‘‘(B) SHORTFALL AMORTIZATION BASE.— 

‘‘(i) PREVIOUS SHORTFALL AMORTIZATION BASES.— 

The shortfall amortization bases determined under 

subsection (c)(3) for all plan years preceding the first 

plan year to which the election under paragraph (1) 

applies (and all shortfall amortization installments 

determined with respect to such bases) shall be reduced 

to zero under rules similar to the rules of subsection 

(c)(6). 

‘‘(ii) NEW SHORTFALL AMORTIZATION BASE.—Notwithstanding subsection (c)(3), the shortfall amortization base for the first plan year to which the election 

under paragraph (1) applies shall be the funding shortfall of such plan for such plan year (determined using 

the interest rates as modified under subparagraph (A)). 

‘‘(C) DETERMINATION OF SHORTFALL AMORTIZATION

INSTALLMENTS.— 

‘‘(i) 30-YEAR PERIOD.—Subparagraphs (A) and (B) 

of subsection (c)(2) shall be applied by substituting 

‘30-plan-year’ for ‘7-plan-year’ each place it appears. 

‘‘(ii) NO SPECIAL ELECTION.—The election under 

subparagraph (D) of subsection (c)(2) shall not apply 

to any plan year to which the election under paragraph 

(1) applies. 

‘‘(D) EXEMPTION FROM AT-RISK TREATMENT.—Subsection (i) shall not apply. 

‘‘(5) COMMUNITY NEWSPAPER PLAN.—For purposes of this 

subsection— 

‘‘(A) IN GENERAL.—The term ‘community newspaper 

plan’ means a plan to which this section applies maintained 

as of December 31, 2018, by an employer which— 

‘‘(i) maintains the plan on behalf of participants 

and beneficiaries with respect to employment in the 

trade or business of publishing 1 or more newspapers 

which were published by the employer at any time 

during the 11-year period ending on December 20, 

2019, 

‘‘(ii)(I) is not a company the stock of which is 

publicly traded (on a stock exchange or in an overthe-counter market), and is not controlled, directly or 

indirectly, by such a company, or 

‘‘(II) is controlled, directly, or indirectly, during 

the entire 30-year period ending on December 20, 2019, 

by individuals who are members of the same family, 

and does not publish or distribute a daily newspaper 

that is carrier-distributed in printed form in more than 

5 States, and 
H. R. 1319—203 

‘‘(iii) is controlled, directly, or indirectly— 

‘‘(I) by 1 or more persons residing primarily 

in a State in which the community newspaper 

has been published on newsprint or carrier-distributed, 

‘‘(II) during the entire 30-year period ending 

on December 20, 2019, by individuals who are 

members of the same family, 

‘‘(III) by 1 or more trusts, the sole trustees 

of which are persons described in subclause (I) 

or (II), or 

‘‘(IV) by a combination of persons described 

in subclause (I), (II), or (III). 

‘‘(B) NEWSPAPER.—The term ‘newspaper’ does not 

include any newspaper (determined without regard to this 

subparagraph) to which any of the following apply: 

‘‘(i) Is not in general circulation. 

‘‘(ii) Is published (on newsprint or electronically) 

less frequently than 3 times per week. 

‘‘(iii) Has not ever been regularly published on 

newsprint. 

‘‘(iv) Does not have a bona fide list of paid subscribers. 

‘‘(C) CONTROL.—A person shall be treated as controlled 

by another person if such other person possesses, directly 

or indirectly, the power to direct or cause the direction 

and management of such person (including the power to 

elect a majority of the members of the board of directors 

of such person) through the ownership of voting securities. 

‘‘(6) CONTROLLED GROUP.—For purposes of this subsection, 

the term ‘controlled group’ means all persons treated as a 

single employer under subsection (b), (c), (m), or (o) of section 

414 of the Internal Revenue Code of 1986 as of December 

20, 2019. 

‘‘(7) EFFECT ON PREMIUM RATE CALCULATION.—In the case 

of a plan for which an election is made to apply the alternative 

standards described in paragraph (3), the additional premium 

under section 4006(a)(3)(E) shall be determined as if such election had not been made.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to plan years ending after December 31, 2017. 

SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE 

REMUNERATION. 

Paragraph (3) of section 162(m) of the Internal Revenue Code 

of 1986 is amended— 

(1) by redesignating subparagraph (C) as subparagraph 

(D), 

(2) by striking ‘‘or’’ at the end of subparagraph (B), 

(3) by inserting after subparagraph (B) the following new 

subparagraph: 

‘‘(C) in the case of taxable years beginning after 

December 31, 2026, such employee is among the 5 highest 

compensated employees for the taxable year other than 

any individual described in subparagraph (A) or (B), or’’, 

and 
H. R. 1319—204 

(4) by striking ‘‘employee’’ in subparagraph (D), as so 

redesignated, and inserting ‘‘employee described in subparagraph (A) or (B)’’. 

Subtitle I—Child Care for Workers 

SEC. 9801. CHILD CARE ASSISTANCE. 

(a) APPROPRIATION.— 

(1) IN GENERAL.—Section 418(a)(3) of the Social Security 

Act (42 U.S.C. 618(a)(3)) is amended to read as follows: 

‘‘(3) APPROPRIATION.—For grants under this section, there 

are appropriated $3,550,000,000 for each fiscal year, of which— 

‘‘(A) $3,375,000,000 shall be available for grants to 

States; 

‘‘(B) $100,000,000 shall be available for grants to 

Indian tribes and tribal organizations; and 

‘‘(C) $75,000,000 shall be available for grants to territories.’’. 

(2) CONFORMING AMENDMENT.—Section 418(a)(2)(A) of such 

Act (42 U.S.C. 618(a)(2)(A)) is amended by striking ‘‘paragraph 

(3), and remaining after the reservation described in paragraph 

(4) and’’ and inserting ‘‘paragraph (3)(A),’’. 

(b) MODIFICATION OF STATE MATCH REQUIREMENT FOR FUNDING

INCREASES IN FISCAL YEARS 2021 AND 2022.—With respect to the 

amounts made available by section 418(a)(3) of the Social Security 

Act for each of fiscal years 2021 and 2022, section 418(a)(2)(C) 

of such Act shall be applied and administered with respect to 

any State that is entitled to receive the entire amount that would 

be allotted to the State under section 418(a)(2)(B) of such Act 

for the fiscal year in the manner authorized for fiscal year 2020, 

as if the Federal medical assistance percentage for the State for 

the fiscal year were 100 percent. 

(c) FUNDING FOR THE TERRITORIES.—Section 418(a)(4) of such 

Act (42 U.S.C. 618(a)(4)) is amended to read as follows: 

‘‘(4) TERRITORIES.— 

‘‘(A) GRANTS.—The Secretary shall use the amounts 

made available by paragraph (3)(C) to make grants to 

the territories under this paragraph. 

‘‘(B) ALLOTMENTS.—The amount described in subparagraph (A) shall be allotted among the territories in proportion to their respective needs. 

‘‘(C) REDISTRIBUTION.—The 1st sentence of clause (i) 

and clause (ii) of paragraph (2)(D) shall apply with respect 

to the amounts allotted to the territories under this paragraph, except that the 2nd sentence of paragraph (2)(D) 

shall not apply and the amounts allotted to the territories 

that are available for redistribution for a fiscal year shall 

be redistributed to each territory that applies for the additional amounts, to the extent that the Secretary determines 

that the territory will be able to use the additional amounts 

to provide child care assistance, in an amount that bears 

the same ratio to the amount so available for redistribution 

as the amount allotted to the territory for the fiscal year 

bears to the total amount allotted to all the territories 

receiving redistributed funds under this paragraph for the 

fiscal year. 
H. R. 1319—205 

‘‘(D) INAPPLICABILITY OF PAYMENT LIMITATION.— Section 1108(a) shall not apply with respect to any amount 

paid under this paragraph. 

‘‘(E) TERRITORY.—In this paragraph, the term ‘territory’ 

means the Commonwealth of Puerto Rico, the United States 

Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.’’. 

Subtitle J—Medicaid 

SEC. 9811. MANDATORY COVERAGE OF COVID–19 VACCINES AND 

ADMINISTRATION AND TREATMENT UNDER MEDICAID. 

(a) COVERAGE.— 

(1) IN GENERAL.—Section 1905(a)(4) of the Social Security 

Act (42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon at the end and inserting ‘‘; and (E) during the period 

beginning on the date of the enactment of the American Rescue 

Plan Act of 2021 and ending on the last day of the first 

calendar quarter that begins one year after the last day of 

the emergency period described in section 1135(g)(1)(B), a 

COVID–19 vaccine and administration of the vaccine; and (F) 

during the period beginning on the date of the enactment 

of the American Rescue Plan Act of 2021 and ending on the 

last day of the first calendar quarter that begins one year 

after the last day of the emergency period described in section 

1135(g)(1)(B), testing and treatments for COVID–19, including 

specialized equipment and therapies (including preventive 

therapies), and, without regard to the requirements of section 

1902(a)(10)(B) (relating to comparability), in the case of an 

individual who is diagnosed with or presumed to have COVID– 

19, during the period such individual has (or is presumed 

to have) COVID–19, the treatment of a condition that may 

seriously complicate the treatment of COVID–19, if otherwise 

covered under the State plan (or waiver of such plan);’’. 

(2) MAKING COVID–19 VACCINE AVAILABLE TO ADDITIONAL

ELIGIBILITY GROUPS AND TREATMENT AVAILABLE TO CERTAIN

UNINSURED.—Section 1902(a)(10) of such Act (42 U.S.C. 

1396a(a)(10)) is amended in the matter following subparagraph 

(G)— 

(A) by striking ‘‘and to other conditions which may 

complicate pregnancy, (VIII)’’ and inserting ‘‘, medical 

assistance for services related to other conditions which 

may complicate pregnancy, and medical assistance for vaccines described in section 1905(a)(4)(E) and the administration of such vaccines during the period described in such 

section, (VIII)’’; 

(B) by inserting ‘‘and medical assistance for vaccines 

described in section 1905(a)(4)(E) and the administration 

of such vaccines during the period described in such section’’ after ‘‘(described in subsection (z)(2))’’; 

(C) by inserting ‘‘and medical assistance for vaccines 

described in section 1905(a)(4)(E) and the administration 

of such vaccines during the period described in such section’’ after ‘‘described in subsection (k)(1)’’; 

(D) by inserting ‘‘and medical assistance for vaccines 

described in section 1905(a)(4)(E) and the administration 
H. R. 1319—206 

of such vaccines during the period described in such section’’ after ‘‘family planning setting’’; 

(E) by striking ‘‘and any visit described in section 

1916(a)(2)(G) that is furnished during any such portion’’ 

and inserting ‘‘, any service described in section 

1916(a)(2)(G) that is furnished during any such portion, 

any vaccine described in section 1905(a)(4)(E) (and the 

administration of such vaccine) that is furnished during 

any such portion, and testing and treatments for COVID– 

19, including specialized equipment and therapies 

(including preventive therapies), and, in the case of an 

individual who is diagnosed with or presumed to have 

COVID–19, during the period such individual has (or is 

presumed to have) COVID–19, the treatment of a condition 

that may seriously complicate the treatment of COVID– 

19, if otherwise covered under the State plan (or waiver 

of such plan)’’; and 

(F) by striking the semicolon at the end and inserting 

‘‘, and (XIX) medical assistance shall be made available 

during the period described in section 1905(a)(4)(E) for 

vaccines described in such section and the administration 

of such vaccines, for any individual who is eligible for 

and receiving medical assistance under the State plan or 

under a waiver of such plan (other than an individual 

who is eligible for medical assistance consisting only of 

payment of premiums pursuant to subparagraph (E) or 

(F) or section 1933), notwithstanding any provision of this 

title or waiver under section 1115 impacting such individual’s eligibility for medical assistance under such plan or 

waiver to coverage for a limited type of benefits and services that would not otherwise include coverage of a COVID– 

19 vaccine and its administration;’’. 

(3) PROHIBITION OF COST SHARING.— 

(A) IN GENERAL.—Subsections (a)(2) and (b)(2) of section 1916 of the Social Security Act (42 U.S.C. 1396o) 

are each amended— 

(i) in subparagraph (F), by striking ‘‘or’’ at the 

end; 

(ii) in subparagraph (G), by striking ‘‘; and’’; and 

(iii) by adding at the end the following subparagraphs: 

‘‘(H) during the period beginning on the date of the 

enactment of this subparagraph and ending on the last 

day of the first calendar quarter that begins one year 

after the last day of the emergency period described in 

section 1135(g)(1)(B), a COVID–19 vaccine and the administration of such vaccine (for any individual eligible for medical assistance for such vaccine (and administration)); or 

‘‘(I) during the period beginning on the date of the 

enactment of this subparagraph and ending on the last 

day of the first calendar quarter that begins one year 

after the last day of the emergency period described in 

section 1135(g)(1)(B), testing and treatments for COVID– 

19, including specialized equipment and therapies 

(including preventive therapies), and, in the case of an 

individual who is diagnosed with or presumed to have 

COVID–19, during the period during which such individual 
H. R. 1319—207 

has (or is presumed to have) COVID–19, the treatment 

of a condition that may seriously complicate the treatment 

of COVID–19, if otherwise covered under the State plan 

(or waiver of such plan); and’’. 

(B) APPLICATION TO ALTERNATIVE COST SHARING.—Section 1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 

1396o–1(b)(3)(B)) is amended— 

(i) in clause (xi), by striking ‘‘any visit’’ and 

inserting ‘‘any service’’; and 

(ii) by adding at the end the following clauses: 

‘‘(xii) During the period beginning on the date of 

the enactment of this clause and ending on the last 

day of the first calendar quarter that begins one year 

after the last day of the emergency period described 

in section 1135(g)(1)(B), a COVID–19 vaccine and the 

administration of such vaccine (for any individual 

eligible for medical assistance for such vaccine (and 

administration)). 

‘‘(xiii) During the period beginning on the date 

of the enactment of this clause and ending on the 

last day of the first calendar quarter that begins one 

year after the last day of the emergency period 

described in section 1135(g)(1)(B), testing and treatments for COVID–19, including specialized equipment 

and therapies (including preventive therapies), and, 

in the case of an individual who is diagnosed with 

or presumed to have COVID–19, during the period 

during which such individual has (or is presumed to 

have) COVID–19, the treatment of a condition that 

may seriously complicate the treatment of COVID– 

19, if otherwise covered under the State plan (or waiver 

of such plan).’’. 

(4) INCLUSION IN THE MEDICAID DRUG REBATE PROGRAM

OF COVERED OUTPATIENT DRUGS USED FOR COVID–19 TREATMENT.— 

(A) IN GENERAL.—The requirements of section 1927 

of the Social Security Act (42 U.S.C. 1396r–8) shall apply 

to any drug or biological product to which subparagraph 

(F) of section 1905(a)(4) of such Act, as added by paragraph 

(1), applies or to which the subclause (XVIII) in the matter 

following subparagraph (G) of section 1902(a)(10) of such 

Act, as added by paragraph (2), applies that is— 

(i) furnished as medical assistance in accordance 

with section 1902(a)(10)(A) of such Act and such 

subparagraph (F) or subclause (XVIII) and section 

1902(a)(10)(A) of such Act, as applicable, for the treatment, or prevention, of COVID–19, as described in 

such subparagraph or subclause, respectively; and 

(ii) a covered outpatient drug (as defined in section 

1927(k) of such Act, except that, in applying paragraph 

(2)(A) of such section to a drug to which such subparagraph (F) or such subclause (XVIII) applies, such drug 

shall be deemed a prescribed drug for purposes of 

section 1905(a)(12) of such Act). 

(B) CONFORMING AMENDMENT.—Section 1927(d)(7) of 

the Social Security Act (42 U.S.C. 1396r–8(d)(7)) is 
H. R. 1319—208 

amended by adding at the end the following new subparagraph: 

‘‘(E) Drugs and biological products to which section 

1905(a)(4)(F) and subclause (XVIII) in the matter following 

subparagraph (G) of section 1902(a)(10) apply that are 

furnished as medical assistance in accordance with such 

section or clause, respectively, for the treatment or prevention, of COVID–19, as described in such subparagraph 

or subclause, respectively, and section 1902(a)(10)(A).’’. 

(5) ALTERNATIVE BENEFIT PLANS.—Section 1937(b) of the 

Social Security Act (42 U.S.C. 1396u–7(b)) is amended by 

adding at the end the following new paragraph: 

‘‘(8) COVID–19 VACCINES, TESTING, AND TREATMENT.—Notwithstanding the previous provisions of this section, a State 

may not provide for medical assistance through enrollment 

of an individual with benchmark coverage or benchmarkequivalent coverage under this section unless, during the period 

beginning on the date of the enactment of the American Rescue 

Plan Act of 2021 and ending on the last day of the first 

calendar quarter that begins one year after the last day of 

the emergency period described in section 1135(g)(1)(B), such 

coverage includes (and does not impose any deduction, cost 

sharing, or similar charge for)— 

‘‘(A) COVID–19 vaccines and administration of the vaccines; and 

‘‘(B) testing and treatments for COVID–19, including 

specialized equipment and therapies (including preventive 

therapies), and, in the case of such an individual who 

is diagnosed with or presumed to have COVID–19, during 

the period such individual has (or is presumed to have) 

COVID–19, the treatment of a condition that may seriously 

complicate the treatment of COVID–19, if otherwise covered under the State plan (or waiver of such plan).’’. 

(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS FOR COVERAGE

AND ADMINISTRATION OF COVID–19 VACCINES.—Section 1905 of 

the Social Security Act (42 U.S.C. 1396d) is amended— 

(1) in subsection (b), by striking ‘‘and (ff)’’ and inserting 

‘‘(ff), and (hh)’’; 

(2) in subsection (ff), in the matter preceding paragraph 

(1), by inserting ‘‘, subject to subsection (hh)’’ after ‘‘or (z)(2)’’ 

and 

(3) by adding at the end the following new subsection: 

‘‘(hh) TEMPORARY INCREASED FMAP FOR MEDICAL ASSISTANCE

FOR COVERAGE AND ADMINISTRATION OF COVID–19 VACCINES.— 

‘‘(1) IN GENERAL.—Notwithstanding any other provision of 

this title, during the period described in paragraph (2), the 

Federal medical assistance percentage for a State, with respect 

to amounts expended by the State for medical assistance for 

a vaccine described in subsection (a)(4)(E) (and the administration of such a vaccine), shall be equal to 100 percent. 

‘‘(2) PERIOD DESCRIBED.—The period described in this paragraph is the period that— 

‘‘(A) begins on the first day of the first quarter beginning after the date of the enactment of this subsection; 

and 
H. R. 1319—209 

‘‘(B) ends on the last day of the first quarter that 

begins one year after the last day of the emergency period 

described in section 1135(g)(1)(B). 

‘‘(3) EXCLUSION OF EXPENDITURES FROM TERRITORIAL

CAPS.—Any payment made to a territory for expenditures for 

medical assistance under subsection (a)(4)(E) that are subject 

to the Federal medical assistance percentage specified under 

paragraph (1) shall not be taken into account for purposes 

of applying payment limits under subsections (f) and (g) of 

section 1108.’’. 

SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID 

FOR PREGNANT AND POSTPARTUM WOMEN. 

(a) STATE OPTION.—Section 1902(e) of the Social Security Act 

(42 U.S.C. 1396a(e)) is amended by adding at the end the following 

new paragraph: 

‘‘(16) EXTENDING CERTAIN COVERAGE FOR PREGNANT AND

POSTPARTUM WOMEN.— 

‘‘(A) IN GENERAL.—At the option of the State, the State 

plan (or waiver of such State plan) may provide, that 

an individual who, while pregnant, is eligible for and has 

received medical assistance under the State plan approved 

under this title (or a waiver of such plan) (including during 

a period of retroactive eligibility under subsection (a)(34)) 

shall, in addition to remaining eligible under paragraph 

(5) for all pregnancy-related and postpartum medical assistance available under the State plan (or waiver) through 

the last day of the month in which the 60-day period 

(beginning on the last day of her pregnancy) ends, remain 

eligible under the State plan (or waiver) for medical assistance for the period beginning on the first day occurring 

after the end of such 60-day period and ending on the 

last day of the month in which the 12-month period (beginning on the last day of her pregnancy) ends. 

‘‘(B) FULL BENEFITS DURING PREGNANCY AND THROUGHOUT THE 12-MONTH POSTPARTUM PERIOD.—The medical 

assistance provided for a pregnant or postpartum individual by a State making an election under this paragraph, 

without regard to the basis on which the individual is 

eligible for medical assistance under the State plan (or 

waiver), shall— 

‘‘(i) include all items and services covered under 

the State plan (or waiver) that are not less in amount, 

duration, or scope, or are determined by the Secretary 

to be substantially equivalent, to the medical assistance available for an individual described in subsection 

(a)(10)(A)(i); and 

‘‘(ii) be provided for the individual while pregnant 

and during the 12-month period that begins on the 

last day of the individual’s pregnancy and ends on 

the last day of the month in which such 12-month 

period ends. 

‘‘(C) COVERAGE UNDER CHIP.—A State making an election under this paragraph that covers under title XXI child 

health assistance for targeted low-income children who are 

pregnant or targeted low-income pregnant women, as 
H. R. 1319—210 

applicable, shall also make the election under section 

2107(e)(1)(J) of such title.’’. 

(b) EFFECTIVE DATE.—The amendment made by subsection (a) 

shall apply with respect to State elections made under paragraph 

(16) of section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), 

as added by subsection (a), during the 5-year period beginning 

on the 1st day of the 1st fiscal year quarter that begins one 

year after the date of the enactment of this Act. 

SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITYBASED MOBILE CRISIS INTERVENTION SERVICES. 

Title XIX of the Social Security Act is amended by adding 

after section 1946 (42 U.S.C. 1396w–5) the following new section: 

‘‘SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITYBASED MOBILE CRISIS INTERVENTION SERVICES. 

‘‘(a) IN GENERAL.—Notwithstanding section 1902(a)(1) (relating 

to Statewideness), section 1902(a)(10)(B) (relating to comparability), 

section 1902(a)(23)(A) (relating to freedom of choice of providers), 

or section 1902(a)(27) (relating to provider agreements), a State 

may, during the 5-year period beginning on the first day of the 

first fiscal year quarter that begins on or after the date that 

is 1 year after the date of the enactment of this section, provide 

medical assistance for qualifying community-based mobile crisis 

intervention services. 

‘‘(b) QUALIFYING COMMUNITY-BASED MOBILE CRISIS INTERVEN- TION SERVICES DEFINED.—For purposes of this section, the term 

‘qualifying community-based mobile crisis intervention services’ 

means, with respect to a State, items and services for which medical 

assistance is available under the State plan under this title or 

a waiver of such plan, that are— 

‘‘(1) furnished to an individual otherwise eligible for medical 

assistance under the State plan (or waiver of such plan) who 

is— 

‘‘(A) outside of a hospital or other facility setting; and 

‘‘(B) experiencing a mental health or substance use 

disorder crisis; 

‘‘(2) furnished by a multidisciplinary mobile crisis team— 

‘‘(A) that includes at least 1 behavioral health care 

professional who is capable of conducting an assessment 

of the individual, in accordance with the professional’s permitted scope of practice under State law, and other professionals or paraprofessionals with appropriate expertise in 

behavioral health or mental health crisis response, 

including nurses, social workers, peer support specialists, 

and others, as designated by the State through a State 

plan amendment (or waiver of such plan); 

‘‘(B) whose members are trained in trauma-informed 

care, de-escalation strategies, and harm reduction; 

‘‘(C) that is able to respond in a timely manner and, 

where appropriate, provide— 

‘‘(i) screening and assessment; 

‘‘(ii) stabilization and de-escalation; and 

‘‘(iii) coordination with, and referrals to, health, 

social, and other services and supports as needed, and 

health services as needed; 

‘‘(D) that maintains relationships with relevant 

community partners, including medical and behavioral 
H. R. 1319—211 

health providers, primary care providers, community health 

centers, crisis respite centers, and managed care organizations (if applicable); and 

‘‘(E) that maintains the privacy and confidentiality of 

patient information consistent with Federal and State 

requirements; and 

‘‘(3) available 24 hours per day, every day of the year. 

‘‘(c) PAYMENTS.—Notwithstanding section 1905(b) or 1905(ff) 

and subject to subsections (y) and (z) of section 1905, during each 

of the first 12 fiscal quarters occurring during the period described 

in subsection (a) that a State meets the requirements described 

in subsection (d), the Federal medical assistance percentage 

applicable to amounts expended by the State for medical assistance 

for qualifying community-based mobile crisis intervention services 

furnished during such quarter shall be equal to 85 percent. In 

no case shall the application of the previous sentence result in 

the Federal medical assistance percentage applicable to amounts 

expended by a State for medical assistance for such qualifying 

community-based mobile crisis intervention services furnished 

during a quarter being less than the Federal medical assistance 

percentage that would apply to such amounts expended by the 

State for such services furnished during such quarter without 

application of the previous sentence. 

‘‘(d) REQUIREMENTS.—The requirements described in this subsection are the following: 

‘‘(1) The State demonstrates, to the satisfaction of the Secretary that it will be able to support the provision of qualifying 

community-based mobile crisis intervention services that meet 

the conditions specified in subsection (b). 

‘‘(2) The State provides assurances satisfactory to the Secretary that— 

‘‘(A) any additional Federal funds received by the State 

for qualifying community-based mobile crisis intervention 

services provided under this section that are attributable 

to the increased Federal medical assistance percentage 

under subection (c) will be used to supplement, and not 

supplant, the level of State funds expended for such services for the fiscal year preceding the first fiscal quarter 

occurring during the period described in subsection (a); 

‘‘(B) if the State made qualifying community-based 

mobile crisis intervention services available in a region 

of the State in such fiscal year, the State will continue 

to make such services available in such region under this 

section during each month occurring during the period 

described in subsection (a) for which the Federal medical 

assistance percentage under subsection (c) is applicable 

with respect to the State. 

‘‘(e) FUNDING FOR STATE PLANNING GRANTS.—There is appropriated, out of any funds in the Treasury not otherwise appropriated, $15,000,000 to the Secretary for purposes of implementing, 

administering, and making planning grants to States as soon as 

practicable for purposes of developing a State plan amendment 

or section 1115, 1915(b), or 1915(c) waiver request (or an amendment to such a waiver) to provide qualifying community-based 

mobile crisis intervention services under this section, to remain 

available until expended.’’. 
H. R. 1319—212 

SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE 

UNDER STATE MEDICAID PLANS WHICH BEGIN TO 

EXPEND AMOUNTS FOR CERTAIN MANDATORY INDIVIDUALS. 

Section 1905 of the Social Security Act (42 U.S.C. 1396d), 

as amended by section 9811 of this subtitle, is further amended— 

(1) in subsection (b), in the first sentence, by striking 

‘‘and (hh)’’ and inserting ‘‘(hh), and (ii)’’; 

(2) in subsection (ff), by striking ‘‘subject to subsection 

(hh)’’ and inserting ‘‘subject to subsections (hh) and (ii)’’; and 

(3) by adding at the end the following new subsection: 

‘‘(ii) TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE

UNDER STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS

FOR CERTAIN MANDATORY INDIVIDUALS.— 

‘‘(1) IN GENERAL.—For each quarter occurring during the 

8-quarter period beginning with the first calendar quarter 

during which a qualifying State (as defined in paragraph (3)) 

expends amounts for all individuals described in section 

1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such 

plan), the Federal medical assistance percentage determined 

under subsection (b) for such State shall, after application 

of any increase, if applicable, under section 6008 of the Families 

First Coronavirus Response Act, be increased by 5 percentage 

points, except for any quarter (and each subsequent quarter) 

during such period during which the State ceases to provide 

medical assistance to any such individual under the State plan 

(or waiver of such plan). 

‘‘(2) SPECIAL APPLICATION RULES.—Any increase described 

in paragraph (1) (or payment made for expenditures on medical 

assistance that are subject to such increase)— 

‘‘(A) shall not apply with respect to disproportionate 

share hospital payments described in section 1923; 

‘‘(B) shall not be taken into account in calculating 

the enhanced FMAP of a State under section 2105; 

‘‘(C) shall not be taken into account for purposes of 

part A, D, or E of title IV; and 

‘‘(D) shall not be taken into account for purposes of 

applying payment limits under subsections (f) and (g) of 

section 1108. 

‘‘(3) DEFINITION.—For purposes of this subsection, the term 

‘qualifying State’ means a State which has not expended 

amounts for all individuals described in section 

1902(a)(10)(A)(i)(VIII) before the date of the enactment of this 

subsection.’’. 

SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE PERCENTAGE TO URBAN INDIAN HEALTH 

ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE 

SYSTEMS. 

Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) 

is amended by inserting after ‘‘(as defined in section 4 of the 

Indian Health Care Improvement Act)’’ the following: ‘‘; for the 

8 fiscal year quarters beginning with the first fiscal year quarter 

beginning after the date of the enactment of the American Rescue 

Plan Act of 2021, the Federal medical assistance percentage shall 

also be 100 per centum with respect to amounts expended as 

medical assistance for services which are received through an Urban 
H. R. 1319—213 

Indian organization (as defined in paragraph (29) of section 4 of 

the Indian Health Care Improvement Act) that has a grant or 

contract with the Indian Health Service under title V of such 

Act; and, for such 8 fiscal year quarters, the Federal medical assistance percentage shall also be 100 per centum with respect to 

amounts expended as medical assistance for services which are 

received through a Native Hawaiian Health Center (as defined 

in section 12(4) of the Native Hawaiian Health Care Improvement 

Act) or a qualified entity (as defined in section 6(b) of such Act) 

that has a grant or contract with the Papa Ola Lokahi under 

section 8 of such Act’’. 

SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR 

SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE 

SOURCE DRUGS. 

Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 

1396r–8(c)(2)(D)) is amended by inserting after ‘‘December 31, 

2009,’’ the following: ‘‘and before January 1, 2024,’’. 

SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED SERVICES DURING THE COVID–19 EMERGENCY. 

(a) INCREASED FMAP.— 

(1) IN GENERAL.—Notwithstanding section 1905(b) of the 

Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), 

in the case of a State that meets the HCBS program requirements under subsection (b), the Federal medical assistance 

percentage determined for the State under section 1905(b) of 

such Act (or, if applicable, under section 1905(ff)) and, if 

applicable, increased under subsection (y), (z), (aa), or (ii) of 

section 1905 of such Act (42 U.S.C. 1396d), section 1915(k) 

of such Act (42 U.S.C. 1396n(k)), or section 6008(a) of the 

Families First Coronavirus Response Act (Public Law 116– 

127), shall be increased by 10 percentage points with respect 

to expenditures of the State under the State Medicaid program 

for home and community-based services (as defined in paragraph (2)(B)) that are provided during the HCBS program 

improvement period (as defined in paragraph (2)(A)). In no 

case may the application of the previous sentence result in 

the Federal medical assistance percentage determined for a 

State being more than 95 percent with respect to such expenditures. Any payment made to Puerto Rico, the Virgin Islands, 

Guam, the Northern Mariana Islands, or American Samoa for 

expenditures on medical assistance that are subject to the 

Federal medical assistance percentage increase specified under 

the first sentence of this paragraph shall not be taken into 

account for purposes of applying payment limits under subsections (f) and (g) of section 1108 of the Social Security Act 

(42 U.S.C. 1308). 

(2) DEFINITIONS.—In this section: 

(A) HCBS PROGRAM IMPROVEMENT PERIOD.—The term 

‘‘HCBS program improvement period’’ means, with respect 

to a State, the period— 

(i) beginning on April 1, 2021; and 

(ii) ending on March 31, 2022. 

(B) HOME AND COMMUNITY-BASED SERVICES.—The term 

‘‘home and community-based services’’ means any of the 

following: 
H. R. 1319—214 

(i) Home health care services authorized under 

paragraph (7) of section 1905(a) of the Social Security 

Act (42 U.S.C. 1396d(a)). 

(ii) Personal care services authorized under paragraph (24) of such section. 

(iii) PACE services authorized under paragraph 

(26) of such section. 

(iv) Home and community-based services authorized under subsections (b), (c), (i), (j), and (k) of section 

1915 of such Act (42 U.S.C. 1396n), such services 

authorized under a waiver under section 1115 of such 

Act (42 U.S.C. 1315), and such services through coverage authorized under section 1937 of such Act (42 

U.S.C. 1396u–7). 

(v) Case management services authorized under 

section 1905(a)(19) of the Social Security Act (42 U.S.C. 

1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C. 

1396n(g)). 

(vi) Rehabilitative services, including those related 

to behavioral health, described in section 1905(a)(13) 

of such Act (42 U.S.C. 1396d(a)(13)). 

(vii) Such other services specified by the Secretary 

of Health and Human Services. 

(C) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible individual’’ means an individual who is eligible for and enrolled 

for medical assistance under a State Medicaid program 

and includes an individual who becomes eligible for medical 

assistance under a State Medicaid program when removed 

from a waiting list. 

(D) MEDICAID PROGRAM.—The term ‘‘Medicaid program’’ means, with respect to a State, the State program 

under title XIX of the Social Security Act (42 U.S.C. 1396 

et seq.) (including any waiver or demonstration under such 

title or under section 1115 of such Act (42 U.S.C. 1315) 

relating to such title). 

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

such term for purposes of title XIX of the Social Security 

Act (42 U.S.C. 1396 et seq.). 

(b) STATE REQUIREMENTS FOR FMAP INCREASE.—As conditions 

for receipt of the increase under subsection (a) to the Federal 

medical assistance percentage determined for a State, the State 

shall meet each of the following requirements (referred to in subsection (a) as the HCBS program requirements): 

(1) SUPPLEMENT, NOT SUPPLANT.—The State shall use the 

Federal funds attributable to the increase under subsection 

(a) to supplement, and not supplant, the level of State funds 

expended for home and community-based services for eligible 

individuals through programs in effect as of April 1, 2021. 

(2) REQUIRED IMPLEMENTATION OF CERTAIN ACTIVITIES.— 

The State shall implement, or supplement the implementation 

of, one or more activities to enhance, expand, or strengthen 

home and community-based services under the State Medicaid 

program. 
H. R. 1319—215 

SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND 

EMPLOYEE SAFETY IN NURSING FACILITIES. 

Section 1919 of the Social Security Act (42 U.S.C. 1396r) is 

amended by adding at the end the following new subsection: 

‘‘(k) FUNDING FOR STATE STRIKE TEAMS.—In addition to 

amounts otherwise available, there is appropriated to the Secretary, 

out of any monies in the Treasury not otherwise appropriated, 

$250,000,000, to remain available until expended, for purposes of 

allocating such amount among the States (including the District 

of Columbia and each territory of the United States) for such 

a State to establish and implement a strike team that will be 

deployed to a nursing facility in the State with diagnosed or suspected cases of COVID–19 among residents or staff for the purposes 

of assisting with clinical care, infection control, or staffing during 

the emergency period described in section 1135(g)(1)(B) and the 

1-year period immediately following the end of such emergency 

period.’’. 

SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC 

HEALTH EMERGENCY RELATED TO CORONAVIRUS. 

(a) IN GENERAL.—Section 1923(f)(3) of the Social Security Act 

(42 U.S.C. 1396r–4(f)(3)) is amended— 

(1) in subparagraph (A), by striking ‘‘subparagraph (E)’’ 

and inserting ‘‘subparagraphs (E) and (F)’’ ; and 

(2) by adding at the end the following new subparagraph: 

‘‘(F) ALLOTMENTS DURING THE CORONAVIRUS TEMPORARY MEDICAID FMAP INCREASE.— 

‘‘(i) IN GENERAL.—Notwithstanding any other 

provision of this subsection, for any fiscal year for 

which the Federal medical assistance percentage 

applicable to expenditures under this section is 

increased pursuant to section 6008 of the Families 

First Coronavirus Response Act, the Secretary shall 

recalculate the annual DSH allotment, including the 

DSH allotment specified under paragraph (6)(A)(vi), 

to ensure that the total DSH payments (including both 

Federal and State shares) that a State may make 

related to a fiscal year is equal to the total DSH 

payments that the State could have made for such 

fiscal year without such increase to the Federal medical 

assistance percentage. 

‘‘(ii) NO APPLICATION TO ALLOTMENTS BEGINNING

AFTER COVID–19 EMERGENCY PERIOD.—The DSH allotment for any State for the first fiscal year beginning 

after the end of the emergency period described in 

section 1135(g)(1)(B) or any succeeding fiscal year shall 

be determined under this paragraph without regard 

to the DSH allotments determined under clause (i).’’. 

(b) EFFECTIVE DATE.—The amendment made by subsection (a) 

shall take effect and apply as if included in the enactment of 

the Families First Coronavirus Response Act (Public Law 116– 

127). 
H. R. 1319—216 

Subtitle K—Children’s Health Insurance 

Program 

SEC. 9821. MANDATORY COVERAGE OF COVID–19 VACCINES AND 

ADMINISTRATION AND TREATMENT UNDER CHIP. 

(a) COVERAGE.— (1) IN GENERAL.—Section 2103(c) of the Social Security 

Act (42 U.S.C. 1397cc(c)) is amended by adding at the end 

the following paragraph: 

‘‘(11) REQUIRED COVERAGE OF COVID–19 VACCINES AND

TREATMENT.—Regardless of the type of coverage elected by a 

State under subsection (a), the child health assistance provided 

for a targeted low-income child, and, in the case of a State 

that elects to provide pregnancy-related assistance pursuant 

to section 2112, the pregnancy-related assistance provided for 

a targeted low-income pregnant woman (as such terms are 

defined for purposes of such section), shall include coverage, 

during the period beginning on the date of the enactment 

of this paragraph and ending on the last day of the first 

calendar quarter that begins one year after the last day of 

the emergency period described in section 1135(g)(1)(B), of— 

‘‘(A) a COVID–19 vaccine (and the administration of 

the vaccine); and 

‘‘(B) testing and treatments for COVID–19, including 

specialized equipment and therapies (including preventive 

therapies), and, in the case of an individual who is 

diagnosed with or presumed to have COVID–19, during 

the period during which such individual has (or is presumed to have) COVID–19, the treatment of a condition 

that may seriously complicate the treatment of COVID– 

19, if otherwise covered under the State child health plan 

(or waiver of such plan).’’. 

(2) PROHIBITION OF COST SHARING.—Section 2103(e)(2) of 

the Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended 

by section 6004(b)(3) of the Families First Coronavirus 

Response Act, is amended— 

(A) in the paragraph header, by inserting ‘‘A COVID– 19 VACCINE, COVID–19 TREATMENT,’’ before ‘‘OR PREGNANCY- RELATED ASSISTANCE’’; and 

(B) by striking ‘‘visits described in section 

1916(a)(2)(G), or’’ and inserting ‘‘services described in section 1916(a)(2)(G), vaccines described in section 

1916(a)(2)(H) administered during the period described in 

such section (and the administration of such vaccines), 

testing or treatments described in section 1916(a)(2)(I) furnished during the period described in such section, or’’. 

(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS FOR COVERAGE

AND ADMINISTRATION OF COVID–19 VACCINES.—Section 2105(c) of 

the Social Security Act (42 U.S.C. 1397ee(c)) is amended by adding 

at the end the following new paragraph: 

‘‘(12) TEMPORARY ENHANCED PAYMENT FOR COVERAGE AND

ADMINISTRATION OF COVID–19 VACCINES.—During the period 

described in section 1905(hh)(2), notwithstanding subsection 

(b), the enhanced FMAP for a State, with respect to payments 

under subsection (a) for expenditures under the State child 

health plan (or a waiver of such plan) for a vaccine described 
H. R. 1319—217 

in section 1905(a)(4)(E) (and the administration of such a vaccine), shall be equal to 100 percent.’’. 

(c) ADJUSTMENT OF CHIP ALLOTMENTS.—Section 2104(m) of 

the Social Security Act (42 U.S.C. 1397dd(m)) is amended— 

(1) in paragraph (2)(B), in the matter preceding clause 

(i), by striking ‘‘paragraphs (5) and (7)’’ and inserting ‘‘paragraphs (5), (7), and (12)’’; and 

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

‘‘(12) ADJUSTING ALLOTMENTS TO ACCOUNT FOR INCREASED

FEDERAL PAYMENTS FOR COVERAGE AND ADMINISTRATION OF

COVID–19 VACCINES.—If a State, commonwealth, or territory 

receives payment for a fiscal year (beginning with fiscal year 

2021) under subsection (a) of section 2105 for expenditures 

that are subject to the enhanced FMAP specified under subsection (c)(12) of such section, the amount of the allotment 

determined for the State, commonwealth, or territory under 

this subsection— 

‘‘(A) for such fiscal year shall be increased by the 

projected expenditures for such year by the State, commonwealth, or territory under the State child health plan (or 

a waiver of such plan) for vaccines described in section 

1905(a)(4)(E) (and the administration of such vaccines); 

and 

‘‘(B) once actual expenditures are available in the subsequent fiscal year, the fiscal year allotment that was 

adjusted by the amount described in subparagraph (A) 

shall be adjusted on the basis of the difference between— 

‘‘(i) such projected amount of expenditures 

described in subparagraph (A) for such fiscal year 

described in such subparagraph by the State, commonwealth, or territory; and 

‘‘(ii) the actual amount of expenditures for such 

fiscal year described in subparagraph (A) by the State, 

commonwealth, or territory under the State child 

health plan (or waiver of such plan) for vaccines 

described in section 1905(a)(4)(E) (and the administration of such vaccines).’’. 

SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR 

PREGNANT AND POSTPARTUM WOMEN. 

(a) MODIFICATIONS TO COVERAGE.— 

(1) IN GENERAL.—Section 2107(e)(1) of the Social Security 

Act (42 U.S.C. 1397gg(e)(1)) is amended— 

(A) by redesignating subparagraphs (J) through (S) 

as subparagraphs (K) through (T), respectively; and 

(B) by inserting after subparagraph (I) the following 

new subparagraph: 

‘‘(J) Paragraphs (5) and (16) of section 1902(e) (relating 

to the State option to provide medical assistance consisting 

of full benefits during pregnancy and throughout the 12- 

month postpartum period under title XIX), if the State 

provides child health assistance for targeted low-income 

children who are pregnant or to targeted low-income pregnant women and the State has elected to apply such paragraph (16) with respect to pregnant women under title 

XIX, the provision of assistance under the State child 

health plan or waiver for targeted low-income children 
H. R. 1319—218 

or targeted low-income pregnant women during pregnancy 

and the 12-month postpartum period shall be required 

and not at the option of the State and shall include coverage 

of all items or services provided to a targeted low-income 

child or targeted low-income pregnant woman (as 

applicable) under the State child health plan or waiver).’’. 

(2) OPTIONAL COVERAGE OF TARGETED LOW-INCOME PREGNANT WOMEN.—Section 2112(d)(2)(A) of the Social Security Act 

(42 U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ‘‘60- 

day period’’ the following: ‘‘, or, in the case that subparagraph 

(A) of section 1902(e)(16) applies to the State child health 

plan (or waiver of such plan), pursuant to section 2107(e)(1), 

the 12-month period,’’. 

(b) EFFECTIVE DATE.—The amendments made by subsection 

(a), shall apply with respect to State elections made under paragraph (16) of section 1902(e) of the Social Security Act (42 U.S.C. 

1396a(e)), as added by section 9812(a) of subtitle J of this title, 

during the 5-year period beginning on the 1st day of the 1st fiscal 

year quarter that begins one year after the date of the enactment 

of this Act. 

Subtitle L—Medicare 

SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-URBAN STATES. 

(a) IN GENERAL.—Section 1886(d)(3)(E) of the Social Security 

Act (42 U.S.C. 1395ww(d)(3)(E)) is amended— 

(1) in clause (i), in the first sentence, by striking ‘‘or (iii)’’ 

and inserting ‘‘, (iii), or (iv)’’; and 

(2) by adding at the end the following new clause: 

‘‘(iv) FLOOR ON AREA WAGE INDEX FOR HOSPITALS

IN ALL-URBAN STATES.— 

‘‘(I) IN GENERAL.—For discharges occurring on 

or after October 1, 2021, the area wage index 

applicable under this subparagraph to any hospital 

in an all-urban State (as defined in subclause (IV)) 

may not be less than the minimum area wage 

index for the fiscal year for hospitals in that State, 

as established under subclause (II). 

‘‘(II) MINIMUM AREA WAGE INDEX.—For purposes of subclause (I), the Secretary shall establish 

a minimum area wage index for a fiscal year for 

hospitals in each all-urban State using the methodology described in section 412.64(h)(4)(vi) of title 

42, Code of Federal Regulations, as in effect for 

fiscal year 2018. 

‘‘(III) WAIVING BUDGET NEUTRALITY.—Pursuant to the fifth sentence of clause (i), this clause 

shall not be applied in a budget neutral manner. 

‘‘(IV) ALL-URBAN STATE DEFINED.—In this 

clause, the term ‘all-urban State’ means a State 

in which there are no rural areas (as defined in 

paragraph (2)(D)) or a State in which there are 

no hospitals classified as rural under this section.’’. 
H. R. 1319—219 

(b) WAIVING BUDGET NEUTRALITY.—Section 1886(d)(3)(E)(i) of 

the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, 

in the fifth sentence— 

(1) by striking ‘‘and the amendments’’ and inserting ‘‘, 

the amendments’’; and 

(2) by inserting ‘‘, and the amendments made by section 

9831(a) of the American Rescue Plan Act of 2021’’ after ‘‘Care 

Act’’. 

SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR 

MODIFY APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT TO AMBULANCE SERVICES FURNISHED DURING CERTAIN EMERGENCY PERIODS. 

(a) WAIVER AUTHORITY.—Section 1135(b) of the Social Security 

Act (42 U.S.C. 1320b–5(b)) is amended— 

(1) in the first sentence— 

(A) in paragraph (7), by striking ‘‘and’’ at the end; 

(B) in paragraph (8), by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by inserting after paragraph (8) the following new 

paragraph: 

‘‘(9) any requirement under section 1861(s)(7) or section 

1834(l) that an ambulance service include the transport of 

an individual to the extent necessary to allow payment for 

ground ambulance services furnished in response to a 911 

call (or the equivalent in areas without a 911 call system) 

in cases in which an individual would have been transported 

to a destination permitted under Medicare regulations (as 

described in section 410.40 to title 42, Code of Federal Regulations (or successor regulations)) but such transport did not 

occur as a result of community-wide emergency medical service 

(EMS) protocols due to the public health emergency described 

in subsection (g)(1)(B).’’; and 

(2) in the flush matter at the end, by adding at the end 

the following: ‘‘Ground ambulance services for which payment 

is made pursuant to paragraph (9) shall be paid at the base 

rate that would have been paid under the fee schedule established under 1834(l) (excluding any mileage payment) if the 

individual had been so transported and, with respect to ambulance services furnished by a critical access hospital or an 

entity described in paragraph (8) of such section, at the amount 

that otherwise would be paid under such paragraph.’’. 

(b) EMERGENCY PERIOD EXCEPTION.—Section 1135(g)(1)(B) of 

the Social Security Act (42 U.S.C. 1320b–5(g)(1)(B)) is amended, 

in the matter preceding clause (i), by striking ‘‘subsection (b)(8)’’ 

and inserting ‘‘paragraphs (8) and (9) of subsection (b)’’. 

SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL. 

In addition to amounts otherwise available, there is appropriated to the inspector general of the Department of Health and 

Human Services for fiscal year 2021, out of any money in the 

Treasury not otherwise appropriated, $5,000,000, to remain available until expended, for oversight of activities supported with funds 

appropriated to the Department of Health and Human Services 

to prevent, prepare for, and respond to coronavirus 2019 or COVID– 

19, domestically or internationally. 
H. R. 1319—220 

Subtitle M—Coronavirus State and Local 

Fiscal Recovery Funds 

SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY 

FUNDS. 

(a) IN GENERAL.—Title VI of the Social Security Act (42 U.S.C. 

801 et seq.) is amended by adding at the end the following: 

‘‘SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND. 

‘‘(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated— ‘‘(1) $219,800,000,000, to remain available through 

December 31, 2024, for making payments under this section 

to States, territories, and Tribal governments to mitigate the 

fiscal effects stemming from the public health emergency with 

respect to the Coronavirus Disease (COVID–19); and ‘‘(2) $50,000,000, to remain available until expended, for 

the costs of the Secretary for administration of the funds established under this title. 

‘‘(b) AUTHORITY TO MAKE PAYMENTS.— ‘‘(1) PAYMENTS TO TERRITORIES.— ‘‘(A) IN GENERAL.—The Secretary shall reserve $4,500,000,000 of the amount appropriated under subsection (a)(1) to make payments to the territories. 

‘‘(B) ALLOCATION.—Of the amount reserved under 

subparagraph (A)— 

‘‘(i) 50 percent of such amount shall be allocated 

by the Secretary equally to each territory; and 

‘‘(ii) 50 percent of such amount shall be allocated 

by the Secretary as an additional amount to each territory in an amount which bears the same proportion 

to 1⁄2 of the total amount reserved under subparagraph 

(A) as the population of the territory bears to the 

total population of all such territories. 

‘‘(C) PAYMENT.—The Secretary shall pay each territory 

the total of the amounts allocated for the territory under 

subparagraph (B) in accordance with paragraph (6). 

‘‘(2) PAYMENTS TO TRIBAL GOVERNMENTS.— 

‘‘(A) IN GENERAL.—The Secretary shall reserve 

$20,000,000,000 of the amount appropriated under subsection (a)(1) to make payments to Tribal governments. 

‘‘(B) ALLOCATION.—Of the amount reserved under 

subparagraph (A)— 

‘‘(i) $1,000,000,000 shall be allocated by the Secretary equally among each of the Tribal governments; 

and 

‘‘(ii) $19,000,000,000 shall be allocated by the Secretary to the Tribal governments in a manner determined by the Secretary. 

‘‘(C) PAYMENT.— The Secretary shall pay each Tribal 

government the total of the amounts allocated for the Tribal 

government under subparagraph (B) in accordance with 

paragraph (6). 

‘‘(3) PAYMENTS TO EACH OF THE 50 STATES AND THE DISTRICT

OF COLUMBIA.— 
H. R. 1319—221 

‘‘(A) IN GENERAL.—The Secretary shall reserve 

$195,300,000,000 of the amount appropriated under subsection (a)(1) to make payments to each of the 50 States 

and the District of Columbia. 

‘‘(B) ALLOCATIONS.—Of the amount reserved under 

subparagraph (A)— 

‘‘(i) $25,500,000,000 of such amount shall be allocated by the Secretary equally among each of the 50 

States and the District of Columbia; 

‘‘(ii) an amount equal to $1,250,000,000 less the 

amount allocated for the District of Columbia pursuant 

to section 601(c)(6) shall be allocated by the Secretary 

as an additional amount to the District of Columbia; 

and 

‘‘(iii) an amount equal to the remainder of the 

amount reserved under subparagraph (A) after the 

application of clauses (i) and (ii) of this subparagraph 

shall be allocated by the Secretary as an additional 

amount to each of the 50 States and the District of 

Columbia in an amount which bears the same proportion to such remainder as the average estimated 

number of seasonally-adjusted unemployed individuals 

(as measured by the Bureau of Labor Statistics Local 

Area Unemployment Statistics program) in the State 

or District of Columbia over the 3-month period ending 

with December 2020 bears to the average estimated 

number of seasonally-adjusted unemployed individuals 

in all of the 50 States and the District of Columbia 

over the same period. 

‘‘(C) PAYMENT.— 

‘‘(i) IN GENERAL.—Subject to clause (ii), the Secretary shall pay each of the 50 States and the District 

of Columbia, from the amount reserved under subparagraph (A), the total of the amounts allocated for the 

State and District of Columbia under subparagraph 

(B) in accordance with paragraph (6). 

‘‘(ii) MINIMUM PAYMENT REQUIREMENT.— ‘‘(I) IN GENERAL.—The sum of— 

‘‘(aa) the total amounts allocated for 1 of 

the 50 States or the District of Columbia under 

subparagraph (B) (as determined without 

regard to this clause); and 

‘‘(bb) the amounts allocated under section 

603 to the State (for distribution by the State 

to nonentitlement units of local government 

in the State) and to metropolitan cities and 

counties in the State; 

shall not be less than the amount allocated to 

the State or District of Columbia for fiscal year 

2020 under section 601, including any amount paid 

directly to a unit of local government in the State 

under such section. 

‘‘(II) PRO RATA ADJUSTMENT.—The Secretary 

shall adjust on a pro rata basis the amount of 

the allocations for each of the 50 States and the 

District of Columbia determined under subparagraph (B)(iii) (without regard to this clause) to 
H. R. 1319—222 

the extent necessary to comply with the requirement of subclause (I). 

‘‘(4) PRO RATA ADJUSTMENT AUTHORITY.—The amounts 

otherwise determined for allocation and payment under paragraphs (1), (2), and (3) may be adjusted by the Secretary on 

a pro rata basis to the extent necessary to ensure that all 

available funds are allocated to States, territories, and Tribal 

governments in accordance with the requirements specified in 

each such paragraph (as applicable). 

‘‘(5) POPULATION DATA.—For purposes of determining 

allocations for a territory under this section, the population 

of the territory shall be determined based on the most recent 

data available from the Bureau of the Census. 

‘‘(6) TIMING.— 

‘‘(A) STATES AND TERRITORIES.— 

‘‘(i) IN GENERAL.—To the extent practicable, subject 

to clause (ii), with respect to each State and territory 

allocated a payment under this subsection, the Secretary shall make the payment required for the State 

or territory not later than 60 days after the date on 

which the certification required under subsection (d)(1) 

is provided to the Secretary. 

‘‘(ii) AUTHORITY TO SPLIT PAYMENT.— 

‘‘(I) IN GENERAL.—The Secretary shall have 

the authority to withhold payment of up to 50 

percent of the amount allocated to each State and 

territory (other than payment of the amount allocated under paragraph (3)(B)(ii) to the District 

of Columbia) for a period of up to 12 months from 

the date on which the State or territory provides 

the certification required under subsection (d)(1). 

The Secretary shall exercise such authority with 

respect to a State or territory based on the 

unemployment rate in the State or territory as 

of such date. 

‘‘(II) PAYMENT OF WITHHELD AMOUNT.—Before 

paying to a State or territory the remainder of 

an amount allocated to the State or territory (subject to subclause (III)) that has been withheld by 

the Secretary under subclause (I), the Secretary 

shall require the State or territory to submit a 

second certification under subsection (d)(1), in 

addition to such other information as the Secretary 

may require. 

‘‘(III) RECOVERY OF AMOUNTS SUBJECT TO

RECOUPMENT.—If a State or territory is required 

under subsection (e) to repay funds for failing to 

comply with subsection (c), the Secretary may 

reduce the amount otherwise payable to the State 

or territory under subclause (II) by the amount 

that the State or territory would otherwise be 

required to repay under such subsection (e). 

‘‘(B) TRIBAL GOVERNMENTS.—To the extent practicable, 

with respect to each Tribal government for which an 

amount is allocated under this subsection, the Secretary 

shall make the payment required for the Tribal government 
H. R. 1319—223 

not later than 60 days after the date of enactment of 

this section. 

‘‘(C) INITIAL PAYMENT TO DISTRICT OF COLUMBIA.—The 

Secretary shall pay the amount allocated under paragraph 

(3)(B)(ii) to the District of Columbia not later than 15 

days after the date of enactment of this section. 

‘‘(c) REQUIREMENTS.— 

‘‘(1) USE OF FUNDS.—Subject to paragraph (2), and except 

as provided in paragraph (3), a State, territory, or Tribal 

government shall only use the funds provided under a payment 

made under this section, or transferred pursuant to section 

603(c)(4), to cover costs incurred by the State, territory, or 

Tribal government, by December 31, 2024— 

‘‘(A) to respond to the public health emergency with 

respect to the Coronavirus Disease 2019 (COVID–19) or 

its negative economic impacts, including assistance to 

households, small businesses, and nonprofits, or aid to 

impacted industries such as tourism, travel, and hospitality; 

‘‘(B) to respond to workers performing essential work 

during the COVID–19 public health emergency by providing premium pay to eligible workers of the State, territory, or Tribal government that are performing such essential work, or by providing grants to eligible employers 

that have eligible workers who perform essential work; 

‘‘(C) for the provision of government services to the 

extent of the reduction in revenue of such State, territory, 

or Tribal government due to the COVID–19 public health 

emergency relative to revenues collected in the most recent 

full fiscal year of the State, territory, or Tribal government 

prior to the emergency; or 

‘‘(D) to make necessary investments in water, sewer, 

or broadband infrastructure. 

‘‘(2) FURTHER RESTRICTION ON USE OF FUNDS.— 

‘‘(A) IN GENERAL.—A State or territory shall not use 

the funds provided under this section or transferred pursuant to section 603(c)(4) to either directly or indirectly offset 

a reduction in the net tax revenue of such State or territory 

resulting from a change in law, regulation, or administrative interpretation during the covered period that reduces 

any tax (by providing for a reduction in a rate, a rebate, 

a deduction, a credit, or otherwise) or delays the imposition 

of any tax or tax increase. 

‘‘(B) PENSION FUNDS.—No State or territory may use 

funds made available under this section for deposit into 

any pension fund. 

‘‘(3) TRANSFER AUTHORITY.—A State, territory, or Tribal 

government receiving a payment from funds made available 

under this section may transfer funds to a private nonprofit 

organization (as that term is defined in paragraph (17) of 

section 401 of the McKinney-Vento Homeless Assistance Act 

(42 U.S.C. 11360(17)), a Tribal organization (as that term is 

defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)), a public benefit corporation involved in the transportation of passengers or cargo, or 

a special-purpose unit of State or local government. 

‘‘(d) CERTIFICATIONS AND REPORTS.— 
H. R. 1319—224 

‘‘(1) IN GENERAL.—In order for a State or territory to receive 

a payment under this section, or a transfer of funds under 

section 603(c)(4), the State or territory shall provide the Secretary with a certification, signed by an authorized officer of 

such State or territory, that such State or territory requires 

the payment or transfer to carry out the activities specified 

in subsection (c) of this section and will use any payment 

under this section, or transfer of funds under section 603(c)(4), 

in compliance with subsection (c) of this section. 

‘‘(2) REPORTING.—Any State, territory, or Tribal government receiving a payment under this section shall provide 

to the Secretary periodic reports providing a detailed accounting 

of— 

‘‘(A) the uses of funds by such State, territory, or 

Tribal government, including, in the case of a State or 

a territory, all modifications to the State’s or territory’s 

tax revenue sources during the covered period; and 

‘‘(B) such other information as the Secretary may 

require for the administration of this section. 

‘‘(e) RECOUPMENT.—Any State, territory, or Tribal government 

that has failed to comply with subsection (c) shall be required 

to repay to the Secretary an amount equal to the amount of funds 

used in violation of such subsection, provided that, in the case 

of a violation of subsection (c)(2)(A), the amount the State or territory shall be required to repay shall be lesser of— 

‘‘(1) the amount of the applicable reduction to net tax 

revenue attributable to such violation; and 

‘‘(2) the amount of funds received by such State or territory 

pursuant to a payment made under this section or a transfer 

made under section 603(c)(4). 

‘‘(f) REGULATIONS.—The Secretary shall have the authority to 

issue such regulations as may be necessary or appropriate to carry 

out this section. 

‘‘(g) DEFINITIONS.—In this section: 

‘‘(1) COVERED PERIOD.—The term ‘covered period’ means, 

with respect to a State, territory, or Tribal government, the 

period that— 

‘‘(A) begins on March 3, 2021; and 

‘‘(B) ends on the last day of the fiscal year of such 

State, territory, or Tribal government in which all funds 

received by the State, territory, or Tribal government from 

a payment made under this section or a transfer made 

under section 603(c)(4) have been expended or returned 

to, or recovered by, the Secretary. 

‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible workers’ means 

those workers needed to maintain continuity of operations of 

essential critical infrastructure sectors and additional sectors 

as each Governor of a State or territory, or each Tribal government, may designate as critical to protect the health and wellbeing of the residents of their State, territory, or Tribal government. 

‘‘(3) PREMIUM PAY.—The term ‘premium pay’ means an 

amount of up to $13 per hour that is paid to an eligible 

worker, in addition to wages or remuneration the eligible 

worker otherwise receives, for all work performed by the eligible 

worker during the COVID–19 public health emergency. Such 
H. R. 1319—225 

amount may not exceed $25,000 with respect to any single 

eligible worker. 

‘‘(4) SECRETARY.—The term ‘Secretary’ means the Secretary 

of the Treasury. 

‘‘(5) STATE.—The term ‘State’ means each of the 50 States 

and the District of Columbia. 

‘‘(6) TERRITORY.—The term ‘territory’ means the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, 

the Commonwealth of the Northern Mariana Islands, and 

American Samoa. 

‘‘(7) TRIBAL GOVERNMENT.—The term ‘Tribal Government’ 

means the recognized governing body of any Indian or Alaska 

Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified 

(including parenthetically) in the list published most recently 

as of the date of enactment of this Act pursuant to section 

104 of the Federally Recognized Indian Tribe List Act of 1994 

(25 U.S.C. 5131). 

‘‘SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND. 

‘‘(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $130,200,000,000, to 

remain available through December 31, 2024, for making payments 

under this section to metropolitan cities, nonentitlement units of 

local government, and counties to mitigate the fiscal effects stemming from the public health emergency with respect to the 

Coronavirus Disease (COVID–19). 

‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 

‘‘(1) METROPOLITAN CITIES.— 

‘‘(A) IN GENERAL.—Of the amount appropriated under 

subsection (a), the Secretary shall reserve $45,570,000,000 

to make payments to metropolitan cities. 

‘‘(B) ALLOCATION AND PAYMENT.—From the amount 

reserved under subparagraph (A), the Secretary shall allocate and, in accordance with paragraph (7), pay to each 

metropolitan city an amount determined for the metropolitan city consistent with the formula under section 106(b) 

of the Housing and Community Development Act of 1974 

(42 U.S.C. 5306(b)), except that, in applying such formula, 

the Secretary shall substitute ‘all metropolitan cities’ for 

‘all metropolitan areas’ each place it appears. 

‘‘(2) NONENTITLEMENT UNITS OF LOCAL GOVERNMENT.— 

‘‘(A) IN GENERAL.—Of the amount appropriated under 

subsection (a), the Secretary shall reserve $19,530,000,000 

to make payments to States for distribution by the State 

to nonentitlement units of local government in the State. 

‘‘(B) ALLOCATION AND PAYMENT.—From the amount 

reserved under subparagraph (A), the Secretary shall allocate and, in accordance with paragraph (7), pay to each 

State an amount which bears the same proportion to such 

reserved amount as the total population of all areas that 

are non-metropolitan cities in the State bears to the total 

population of all areas that are non-metropolitan cities 

in all such States. 

‘‘(C) DISTRIBUTION TO NONENTITLEMENT UNITS OF

LOCAL GOVERNMENT.— 
H. R. 1319—226 

‘‘(i) IN GENERAL.—Not later than 30 days after 

a State receives a payment under subparagraph (B), 

the State shall distribute to each nonentitlement unit 

of local government in the State an amount that bears 

the same proportion to the amount of such payment 

as the population of the nonentitlement unit of local 

government bears to the total population of all the 

nonentitlement units of local government in the State, 

subject to clause (iii). 

‘‘(ii) DISTRIBUTION OF FUNDS.— 

‘‘(I) EXTENSION FOR DISTRIBUTION.—If an 

authorized officer of a State required to make distributions under clause (i) certifies in writing to 

the Secretary before the end of the 30-day distribution period described in such clause that it would 

constitute an excessive administrative burden for 

the State to meet the terms of such clause with 

respect to 1 or more such distributions, the authorized officer may request, and the Secretary shall 

grant, an extension of such period of not more 

than 30 days to allow the State to make such 

distributions in accordance with clause (i). 

‘‘(II) ADDITIONAL EXTENSIONS.— 

‘‘(aa) IN GENERAL.—If a State has been 

granted an extension to the distribution period 

under subclause (I) but is unable to make 

all the distributions required under clause (i) 

before the end of such period as extended, 

an authorized officer of the State may request 

an additional extension of the distribution 

period of not more than 30 days. The Secretary 

may grant a request for an additional extension of such period only if— 

‘‘(AA) the authorized officer making 

such request provides a written plan to 

the Secretary specifying, for each distribution for which an additional extension is 

requested, when the State expects to make 

such distribution and the actions the State 

has taken and will take in order to make 

all such distributions before the end of 

the distribution period (as extended under 

subclause (I) and this subclause); and 

‘‘(BB) the Secretary determines that 

such plan is reasonably designed to distribute all such funds to nonentitlement 

units of local government by the end of 

the distribution period (as so extended). 

‘‘(bb) FURTHER ADDITIONAL EXTENSIONS.— If a State granted an additional extension of 

the distribution period under item (aa) 

requires any further additional extensions of 

such period, the request only may be made 

and granted subject to the requirements specified in item (aa). 

‘‘(iii) CAPPED AMOUNT.—The total amount distributed to a nonentitlement unit of local government 
H. R. 1319—227 

under this paragraph may not exceed the amount equal 

to 75 percent of the most recent budget for the nonentitlement unit of local government as of January 

27, 2020. 

‘‘(iv) RETURN OF EXCESS AMOUNTS.—Any amounts 

not distributed to a nonentitlement unit of local government as a result of the application of clause (iii) shall 

be returned to the Secretary. 

‘‘(D) PENALTY FOR NONCOMPLIANCE.—If, by the end 

of the 120-day period that begins on the date a State 

receives a payment from the amount allocated under 

subparagraph (B) or, if later, the last day of the distribution 

period for the State (as extended with respect to the State 

under subparagraph (C)(ii)), such State has failed to make 

all the distributions from such payment in accordance with 

the terms of subparagraph (C) (including any extensions 

of the distribution period granted in accordance with such 

subparagraph), an amount equal to the amount of such 

payment that remains undistributed as of such date shall 

be booked as a debt of such State owed to the Federal 

Government, shall be paid back from the State’s allocation 

provided under section 602(b)(3)(B)(iii), and shall be deposited into the general fund of the Treasury. 

‘‘(3) COUNTIES.— 

‘‘(A) AMOUNT.—From the amount appropriated under 

subsection (a), the Secretary shall reserve and allocate 

$65,100,000,000 of such amount to make payments directly 

to counties in an amount which bears the same proportion 

to the total amount reserved under this paragraph as the 

population of each such county bears to the total population 

of all such entities and shall pay such allocated amounts 

to such counties in accordance with paragraph (7). 

‘‘(B) SPECIAL RULES.— 

‘‘(i) URBAN COUNTIES.—No county that is an ‘urban 

county’ (as defined in section 102 of the Housing and 

Community Development Act of 1974 (42 U.S.C. 5302)) 

shall receive less than the amount the county would 

otherwise receive if the amount paid under this paragraph were allocated to metropolitan cities and urban 

counties under section 106(b) of the Housing and 

Community Development Act of 1974 (42 U.S.C. 

5306(b)). 

‘‘(ii) COUNTIES THAT ARE NOT UNITS OF GENERAL

LOCAL GOVERNMENT.—In the case of an amount to 

be paid to a county that is not a unit of general 

local government, the amount shall instead be paid 

to the State in which such county is located, and such 

State shall distribute such amount to each unit of 

general local government within such county in an 

amount that bears the same proportion to the amount 

to be paid to such county as the population of such 

units of general local government bears to the total 

population of such county. 

‘‘(iii) DISTRICT OF COLUMBIA.—For purposes of this 

paragraph, the District of Columbia shall be considered 

to consist of a single county that is a unit of general 

local government. 
H. R. 1319—228 

‘‘(4) CONSOLIDATED GOVERNMENTS.—A unit of general local 

government that has formed a consolidated government, or 

that is geographically contained (in full or in part) within 

the boundaries of another unit of general local government 

may receive a distribution under each of paragraphs (1), (2), 

and (3), as applicable, based on the respective formulas specified 

in such paragraphs. 

‘‘(5) PRO RATA ADJUSTMENT AUTHORITY.—The amounts 

otherwise determined for allocation and payment under paragraphs (1), (2), and (3) may be adjusted by the Secretary on 

a pro rata basis to the extent necessary to ensure that all 

available funds are distributed to metropolitan cities, counties, 

and States in accordance with the requirements specified in 

each paragraph (as applicable) and the certification requirement specified in subsection (d). 

‘‘(6) POPULATION.—For purposes of determining allocations 

under this section, the population of an entity shall be determined based on the most recent data are available from the 

Bureau of the Census or, if not available, from such other 

data as a State determines appropriate. 

‘‘(7) TIMING.— 

‘‘(A) FIRST TRANCHE AMOUNT.—To the extent practicable, with respect to each metropolitan city for which 

an amount is allocated under paragraph (1), each State 

for which an amount is allocated under paragraph (2) for 

distribution to nonentitlement units of local government, 

and each county for which an amount is allocated under 

paragraph (3), the Secretary shall pay from such allocation 

the First Tranche Amount for such city, State, or county 

not later than 60 days after the date of enactment of 

this section. 

‘‘(B) SECOND TRANCHE AMOUNT.—The Secretary shall 

pay to each metropolitan city for which an amount is 

allocated under paragraph (1), each State for which an 

amount is allocated under paragraph (2) for distribution 

to nonentitlement units of local government, and each 

county for which an amount is allocated under paragraph 

(3), the Second Tranche Amount for such city, State, or 

county not earlier than 12 months after the date on which 

the First Tranche Amount is paid to the city, State, or 

county. 

‘‘(c) REQUIREMENTS.— 

‘‘(1) USE OF FUNDS.—Subject to paragraph (2), and except 

as provided in paragraphs (3) and (4), a metropolitan city, 

nonentitlement unit of local government, or county shall only 

use the funds provided under a payment made under this 

section to cover costs incurred by the metropolitan city, nonentitlement unit of local government, or county, by December 

31, 2024— 

‘‘(A) to respond to the public health emergency with 

respect to the Coronavirus Disease 2019 (COVID–19) or 

its negative economic impacts, including assistance to 

households, small businesses, and nonprofits, or aid to 

impacted industries such as tourism, travel, and hospitality; 
H. R. 1319—229 

‘‘(B) to respond to workers performing essential work 

during the COVID–19 public health emergency by providing premium pay to eligible workers of the metropolitan 

city, nonentitlement unit of local government, or county 

that are performing such essential work, or by providing 

grants to eligible employers that have eligible workers 

who perform essential work; 

‘‘(C) for the provision of government services to the 

extent of the reduction in revenue of such metropolitan 

city, nonentitlement unit of local government, or county 

due to the COVID–19 public health emergency relative 

to revenues collected in the most recent full fiscal year 

of the metropolitan city, nonentitlement unit of local 

government, or county prior to the emergency; or 

‘‘(D) to make necessary investments in water, sewer, 

or broadband infrastructure. 

‘‘(2) PENSION FUNDS.—No metropolitan city, nonentitlement 

unit of local government, or county may use funds made available under this section for deposit into any pension fund. 

‘‘(3) TRANSFER AUTHORITY.—A metropolitan city, nonentitlement unit of local government, or county receiving a payment 

from funds made available under this section may transfer 

funds to a private nonprofit organization (as that term is 

defined in paragraph (17) of section 401 of the McKinneyVento Homeless Assistance Act (42 U.S.C. 11360(17)), a public 

benefit corporation involved in the transportation of passengers 

or cargo, or a special-purpose unit of State or local government. 

‘‘(4) TRANSFERS TO STATES.—Notwithstanding paragraph 

(1), a metropolitan city, nonentitlement unit of local government, or county receiving a payment from funds made available 

under this section may transfer such funds to the State in 

which such entity is located. 

‘‘(d) REPORTING.—Any metropolitan city, nonentitlement unit 

of local government, or county receiving funds provided under a 

payment made under this section shall provide to the Secretary 

periodic reports providing a detailed accounting of the uses of 

such funds by such metropolitan city, nonentitlement unit of local 

government, or county and including such other information as 

the Secretary may require for the administration of this section. 

‘‘(e) RECOUPMENT.—Any metropolitan city, nonentitlement unit 

of local government, or county that has failed to comply with subsection (c) shall be required to repay to the Secretary an amount 

equal to the amount of funds used in violation of such subsection. 

‘‘(f) REGULATIONS.—The Secretary shall have the authority to 

issue such regulations as may be necessary or appropriate to carry 

out this section. 

‘‘(g) DEFINITIONS.—In this section: 

‘‘(1) COUNTY.—The term ‘county’ means a county, parish, 

or other equivalent county division (as defined by the Bureau 

of the Census). 

‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible workers’ means 

those workers needed to maintain continuity of operations of 

essential critical infrastructure sectors and additional sectors 

as each chief executive officer of a metropolitan city, nonentitlement unit of local government, or county may designate as 

critical to protect the health and well-being of the residents 
H. R. 1319—230 

of their metropolitan city, nonentitlement unit of local government, or county. 

‘‘(3) FIRST TRANCHE AMOUNT.—The term ‘First Tranche 

Amount’ means, with respect to each metropolitan city for 

which an amount is allocated under subsection (b)(1), each 

State for which an amount is allocated under subsection (b)(2) 

for distribution to nonentitlement units of local government, 

and each county for which an amount is allocated under subsection (b)(3), 50 percent of the amount so allocated to such 

metropolitan city, State, or county (as applicable). 

‘‘(4) METROPOLITAN CITY.—The term ‘metropolitan city’ has 

the meaning given that term in section 102(a)(4) of the Housing 

and Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) 

and includes cities that relinquish or defer their status as 

a metropolitan city for purposes of receiving allocations under 

section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021. 

‘‘(5) NONENTITLEMENT UNIT OF LOCAL GOVERNMENT.—The 

term ‘nonentitlement unit of local government’ means a ‘city’, 

as that term is defined in section 102(a)(5) of the Housing 

and Community Development Act of 1974 (42 U.S.C. 

5302(a)(5))), that is not a metropolitan city. 

‘‘(6) PREMIUM PAY.—The term ‘premium pay’ has the 

meaning given such term in section 602(g). 

‘‘(7) SECOND TRANCHE AMOUNT.—The term ‘Second Tranche 

Amount’ means, with respect to each metropolitan city for 

which an amount is allocated under subsection (b)(1), each 

State for which an amount is allocated under subsection (b)(2) 

for distribution to nonentitlement units of local government, 

and each county for which an amount is allocated under subsection (b)(3), an amount not to exceed 50 percent of the amount 

so allocated to such metropolitan city, State, or county (as 

applicable). 

‘‘(8) SECRETARY.—The term ‘Secretary’ means the Secretary 

of the Treasury. 

‘‘(9) STATE.—The term ‘State’ means each of the 50 States, 

the District of Columbia, the Commonwealth of Puerto Rico, 

the United States Virgin Islands, Guam, the Commonwealth 

of the Northern Mariana Islands, and American Samoa. 

‘‘(10) UNIT OF GENERAL LOCAL GOVERNMENT.—The term 

‘unit of general local government’ has the meaning given that 

term in section 102(a)(1) of the Housing and Community 

Development Act of 1974 (42 U.S.C. 5302(a)(1)). 

‘‘SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND. 

‘‘(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $10,000,000,000, to 

remain available until expended, for making payments to States, 

territories, and Tribal governments to carry out critical capital 

projects directly enabling work, education, and health monitoring, 

including remote options, in response to the public health emergency 

with respect to the Coronavirus Disease (COVID–19). 

‘‘(b) PAYMENTS.— 

‘‘(1) MINIMUM AMOUNTS.—From the amount appropriated 

under subsection (a)— 

‘‘(A) the Secretary shall pay $100,000,000 to each State; 
H. R. 1319—231 

‘‘(B) the Secretary shall pay $100,000,000 of such 

amount in equal shares to the United States Virgin Islands, 

Guam, American Samoa, the Commonwealth of the 

Northern Mariana Islands, the Republic of the Marshall 

Islands, the Federated States of Micronesia, and the 

Republic of Palau; and 

‘‘(C) the Secretary shall pay $100,000,000 of such 

amount in equal shares to Tribal governments and the 

State of Hawaii (in addition to the amount paid to the 

State of Hawaii under subparagraph (A)), of which— 

‘‘(i) not less than $50,000 shall be paid to each 

Tribal government; and 

‘‘(ii) not less than $50,000, and not more than 

$200,000, shall be paid to the State of Hawaii for 

the exclusive use of the Department of Hawaiian Home 

Lands and the Native Hawaiian Education Programs 

to assist Native Hawaiians in accordance with this 

section. 

‘‘(2) REMAINING AMOUNTS.— 

‘‘(A) IN GENERAL.—From the amount of the appropriation under subsection (a) that remains after the application 

of paragraph (1), the Secretary shall make payments to 

States based on population such that— 

‘‘(i) 50 percent of such amount shall be allocated 

among the States based on the proportion that the 

population of each State bears to the population of 

all States; 

‘‘(ii) 25 percent of such amount shall be allocated 

among the States based on the proportion that the 

number of individuals living in rural areas in each 

State bears to the number of individuals living in 

rural areas in all States; and 

‘‘(iii) 25 percent of such amount shall be allocated 

among the States based on the proportion that the 

number of individuals with a household income that 

is below 150 percent of the poverty line applicable 

to a family of the size involved in each State bears 

to the number of such individuals in all States. 

‘‘(B) DATA.—In determining the allocations to be made 

to each State under subparagraph (A), the Secretary of 

the Treasury shall use the most recent data available from 

the Bureau of the Census. 

‘‘(c) TIMING.—The Secretary shall establish a process of applying 

for grants to access funding made available under section (b) not 

later than 60 days after enactment of this section. 

‘‘(d) DEFINITIONS.—In this section: 

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

of the Treasury. 

‘‘(2) STATE.—The term ‘State’ means each of the 50 States, 

the District of Columbia, and Puerto Rico. 

‘‘(3) TRIBAL GOVERNMENT.—The term ‘Tribal government’ 

has the meaning given such term in section 602(g). 

‘‘SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND. 

‘‘(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $2,000,000,000 to 
H. R. 1319—232 

remain available until September 30, 2023, with amounts to be 

obligated for each of fiscal years 2022 and 2023 in accordance 

with subsection (b), for making payments under this section to 

eligible revenue sharing counties and eligible Tribal governments. 

‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 

‘‘(1) PAYMENTS TO ELIGIBLE REVENUE SHARING COUNTIES.— 

For each of fiscal years 2022 and 2023, the Secretary shall 

reserve $750,000,000 of the total amount appropriated under 

subsection (a) to allocate and pay to each eligible revenue 

sharing county in amounts that are determined by the Secretary taking into account economic conditions of each eligible 

revenue sharing county, using measurements of poverty rates, 

household income, land values, and unemployment rates as 

well as other economic indicators, over the 20-year period 

ending with September 30, 2021. 

‘‘(2) PAYMENTS TO ELIGIBLE TRIBAL GOVERNMENTS.—For 

each of fiscal years 2022 and 2023, the Secretary shall reserve 

$250,000,000 of the total amount appropriated under subsection 

(a) to allocate and pay to eligible Tribal governments in 

amounts that are determined by the Secretary taking into 

account economic conditions of each eligible Tribe. 

‘‘(c) USE OF PAYMENTS.—An eligible revenue sharing county 

or an eligible Tribal government may use funds provided under 

a payment made under this section for any governmental purpose 

other than a lobbying activity. 

‘‘(d) REPORTING REQUIREMENT.—Any eligible revenue sharing 

county receiving a payment under this section shall provide to 

the Secretary periodic reports providing a detailed accounting of 

the uses of fund by such eligible revenue sharing county and such 

other information as the Secretary may require for the administration of this section. 

‘‘(e) RECOUPMENT.—Any eligible revenue sharing county that 

has failed to submit a report required under subsection (d) or 

failed to comply with subsection (c), shall be required to repay 

to the Secretary an amount equal to— 

‘‘(1) in the case of a failure to comply with subsection 

(c), the amount of funds used in violation of such subsection; 

and 

‘‘(2) in the case of a failure to submit a report required 

under subsection (d), such amount as the Secretary determines 

appropriate, but not to exceed 5 percent of the amount paid 

to the eligible revenue sharing county under this section for 

all fiscal years. 

‘‘(f) DEFINITIONS.—In this section: 

‘‘(1) ELIGIBLE REVENUE SHARING COUNTY.—The term 

‘eligible revenue sharing county’ means— 

‘‘(A) a county, parish, or borough— 

‘‘(i) that is independent of any other unit of local 

government; and 

‘‘(ii) that, as determined by the Secretary, is the 

principal provider of government services for the area 

within its jurisdiction; and 

‘‘(iii) for which, as determined by the Secretary, 

there is a negative revenue impact due to implementation of a Federal program or changes to such program; 

and 
H. R. 1319—233 

‘‘(B) the District of Columbia, the Commonwealth of 

Puerto Rico, Guam, and the United States Virgin Islands. 

‘‘(2) ELIGIBLE TRIBAL GOVERNMENT.—The term ‘eligible 

Tribal government’ means the recognized governing body of 

an eligible Tribe. 

‘‘(3) ELIGIBLE TRIBE.—The term ‘eligible Tribe’ means any 

Indian or Alaska Native tribe, band, nation, pueblo, village, 

community, component band, or component reservation, individually identified (including parenthetically) in the list published 

most recently as of the date of enactment of this section pursuant to section 104 of the Federally Recognized Indian Tribe 

List Act of 1994 (25 U.S.C. 5131). 

‘‘(4) SECRETARY.—The term ‘Secretary’ means the Secretary 

of the Treasury.’’. 

(b) CONFORMING AMENDMENT.—The heading for title VI of the 

Social Security Act (42 U.S.C. 801 et seq.) is amended by striking 

‘‘FUND’’ and inserting ‘‘, FISCAL RECOVERY, AND CRITICAL 

CAPITAL PROJECTS FUNDS’’. 

Subtitle N—Other Provisions 

SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID–19. 

Part A of title XI of the Social Security Act (42 U.S.C. 1301 

et seq.) is amended by adding at the end the following: 

‘‘SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID–19. 

‘‘(a) FUNDING.—In addition to amounts otherwise available, 

there is appropriated to the Secretary, for fiscal year 2021, out 

of any monies in the Treasury not otherwise appropriated, 

$8,500,000,000 for purposes of making payments to eligible health 

care providers for health care related expenses and lost revenues 

that are attributable to COVID–19. Amounts appropriated under 

the preceding sentence shall remain available until expended. 

‘‘(b) APPLICATION REQUIREMENT.—To be eligible for a payment 

under this section, an eligible health care provider shall submit 

to the Secretary an application in such form and manner as the 

Secretary shall prescribe. Such application shall contain the following: 

‘‘(1) A statement justifying the need of the provider for 

the payment, including documentation of the health care related 

expenses attributable to COVID–19 and lost revenues attributable to COVID–19. 

‘‘(2) The tax identification number of the provider. 

‘‘(3) Such assurances as the Secretary determines appropriate that the eligible health care provider will maintain and 

make available such documentation and submit such reports 

(at such time, in such form, and containing such information 

as the Secretary shall prescribe) as the Secretary determines 

is necessary to ensure compliance with any conditions imposed 

by the Secretary under this section. 

‘‘(4) Any other information determined appropriate by the 

Secretary. 

‘‘(c) LIMITATION.—Payments made to an eligible health care 

provider under this section may not be used to reimburse any 

expense or loss that— 

‘‘(1) has been reimbursed from another source; or 
H. R. 1319—234 

‘‘(2) another source is obligated to reimburse. 

‘‘(d) APPLICATION OF REQUIREMENTS, RULES, AND PROCEDURES.—The Secretary shall apply any requirements, rules, or 

procedures as the Secretary deems appropriate for the efficient 

execution of this section. 

‘‘(e) DEFINITIONS.—In this section: 

‘‘(1) ELIGIBLE HEALTH CARE PROVIDER.—The term ‘eligible 

health care provider’ means— 

‘‘(A) a provider of services (as defined in section 

1861(u)) or a supplier (as defined in section 1861(d)) that— 

‘‘(i) is enrolled in the Medicare program under 

title XVIII under section 1866(j) (including temporarily 

enrolled during the emergency period described in section 1135(g)(1)(B) for such period); 

‘‘(ii) provides diagnoses, testing, or care for individuals with possible or actual cases of COVID–19; and 

‘‘(iii) is a rural provider or supplier; or 

‘‘(B) a provider or supplier that— 

‘‘(i) is enrolled with a State Medicaid plan under 

title XIX (or a waiver of such plan) in accordance 

with subsections (a)(77) and (kk) of section 1902 

(including enrolled pursuant to section 1902(a)(78) or 

section 1932(d)(6)) or enrolled with a State child health 

plan under title XXI (or a waiver of such plan) in 

accordance with subparagraph (G) of section 2107(e)(1) 

(including enrolled pursuant to subparagraph (D) or 

(Q) of such section); 

‘‘(ii) provides diagnoses, testing, or care for individuals with possible or actual cases of COVID–19; and 

‘‘(iii) is a rural provider or supplier. 

‘‘(2) HEALTH CARE RELATED EXPENSES ATTRIBUTABLE TO

COVID–19.—The term ‘health care related expenses attributable 

to COVID–19’ means health care related expenses to prevent, 

prepare for, and respond to COVID–19, including the building 

or construction of a temporary structure, the leasing of a property, the purchase of medical supplies and equipment, including 

personal protective equipment and testing supplies, providing 

for increased workforce and training (including maintaining 

staff, obtaining additional staff, or both), the operation of an 

emergency operation center, retrofitting a facility, providing 

for surge capacity, and other expenses determined appropriate 

by the Secretary. 

‘‘(3) LOST REVENUE ATTRIBUTABLE TO COVID–19.—The term 

‘lost revenue attributable to COVID–19’ has the meaning given 

that term in the Frequently Asked Questions guidance released 

by the Department of Health and Human Services in June 

2020, including the difference between such provider’s budgeted 

and actual revenue if such budget had been established and 

approved prior to March 27, 2020. 

‘‘(4) PAYMENT.— The term ‘payment’ includes, as determined appropriate by the Secretary, a pre-payment, a prospective payment, a retrospective payment, or a payment through 

a grant or other mechanism. 

‘‘(5) RURAL PROVIDER OR SUPPLIER.—The term ‘rural provider or supplier’ means— 

‘‘(A) a— 
H. R. 1319—235 

‘‘(i) provider or supplier located in a rural area 

(as defined in section 1886(d)(2)(D)); or 

‘‘(ii) provider treated as located in a rural area 

pursuant to section 1886(d)(8)(E); 

‘‘(B) a provider or supplier located in any other area 

that serves rural patients (as defined by the Secretary), 

which may include, but is not required to include, a metropolitan statistical area with a population of less than 

500,000 (determined based on the most recently available 

data); 

‘‘(C) a rural health clinic (as defined in section 

1861(aa)(2)); 

‘‘(D) a provider or supplier that furnishes home health, 

hospice, or long-term services and supports in an individual’s home located in a rural area (as defined in section 

1886(d)(2)(D)); or 

‘‘(E) any other rural provider or supplier (as defined 

by the Secretary).’’. 

SEC. 9912. EXTENSION OF CUSTOMS USER FEES. 

(a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 

amended— 

(1) in subparagraph (A), by striking ‘‘October 21, 2029’’ 

and inserting ‘‘September 30, 2030’’; and 

(2) in subparagraph (B)(i), by striking ‘‘October 21, 2029’’ 

and inserting ‘‘September 30, 2030’’. 

(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503 

of the United States-Korea Free Trade Agreement Implementation 

Act (Public Law 112–41; 19 U.S.C. 3805 note) is amended by 

striking ‘‘October 21, 2029’’ and inserting ‘‘September 30, 2030’’. 

TITLE X—COMMITTEE ON FOREIGN 

RELATIONS 

SEC. 10001. DEPARTMENT OF STATE OPERATIONS. 

In addition to amounts otherwise available, there is authorized 

and appropriated to the Secretary of State for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$204,000,000, to remain available until September 30, 2022, for 

necessary expenses of the Department of State to carry out the 

authorities, functions, duties, and responsibilities in the conduct 

of the foreign affairs of the United States, to prevent, prepare 

for, and respond to coronavirus domestically or internationally, 

which shall include maintaining Department of State operations. 

SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT OPERATIONS. 

In addition to amounts otherwise available, there is authorized 

and appropriated to the Administrator of the United States Agency 

for International Development for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $41,000,000, to remain 

available until September 30, 2022, to carry out the provisions 

of section 667 of the Foreign Assistance Act of 1961 (22 U.S.C. 

2427) for necessary expenses of the United States Agency for International Development to prevent, prepare for, and respond to 
H. R. 1319—236 

coronavirus domestically or internationally, and for other operations 

and maintenance requirements related to coronavirus. 

SEC. 10003. GLOBAL RESPONSE. 

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

there is authorized and appropriated to the Secretary of State 

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

appropriated, $8,675,000,000, to remain available until September 

30, 2022, for necessary expenses to carry out the provisions of 

section 531 of chapter 4 of part II of the Foreign Assistance Act 

of 1961 (22 U.S.C. 2346) as health programs to prevent, prepare 

for, and respond to coronavirus, which shall include recovery from 

the impacts of such virus and shall be allocated as follows— 

(1) $905,000,000 to be made available to the United States 

Agency for International Development for global health activities to prevent, prepare for, and respond to coronavirus, which 

shall include a contribution to a multilateral vaccine development partnership to support epidemic preparedness; 

(2) $3,750,000,000 to be made available to the Department 

of State to support programs for the prevention, treatment, 

and control of HIV/AIDS in order to prevent, prepare for, and 

respond to coronavirus, including to mitigate the impact on 

such programs from coronavirus and support recovery from 

the impacts of the coronavirus, of which not less than 

$3,500,000,000 shall be for a United States contribution to 

the Global Fund to Fight AIDS, Tuberculosis and Malaria; 

(3) $3,090,000,000 to be made available to the United 

States Agency for International Development to prevent, prepare for, and respond to coronavirus, which shall include support for international disaster relief, rehabilitation, and 

reconstruction, for health activities, and to meet emergency 

food security needs; and 

(4) $930,000,000 to be made available to prevent, prepare 

for, and respond to coronavirus, which shall include activities 

to address economic and stabilization requirements resulting 

from such virus. 

(b) WAIVER OF LIMITATION.—Any contribution to the Global 

Fund to Fight AIDS, Tuberculosis and Malaria made pursuant 

to subsection (a)(2) shall be made available notwithstanding section 

202(d)(4)(A)(i) of the United States Leadership Against HIV/AIDS, 

Tuberculosis, and Malaria Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), 

and such contribution shall not be considered a contribution for 

the purpose of applying such section 202(d)(4)(A)(i). 

SEC. 10004. HUMANITARIAN RESPONSE. 

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

there is authorized and appropriated to the Secretary of State 

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

appropriated, $500,000,000, to remain available until September 

30, 2022, to carry out the provisions of section 2(a) and (b) of 

the Migration and Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) 

and (b)) to prevent, prepare for, and respond to coronavirus. 

(b) USE OF FUNDS.—Funds appropriated pursuant to this section shall not be made available for the costs of resettling refugees 

in the United States. 
H. R. 1319—237 

SEC. 10005. MULTILATERAL ASSISTANCE. 

In addition to amounts otherwise available, there is authorized 

and appropriated to the Secretary of State for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$580,000,000, to remain available until September 30, 2022, to 

carry out the provisions of section 301(a) of the Foreign Assistance 

Act of 1961 (22 U.S.C. 2221(a)) to prevent, prepare for, and respond 

to coronavirus, which shall include support for the priorities and 

objectives of the United Nations Global Humanitarian Response 

Plan COVID–19 through voluntary contributions to international 

organizations and programs administered by such organizations. 

TITLE XI—COMMITTEE ON INDIAN 

AFFAIRS 

SEC. 11001. INDIAN HEALTH SERVICE. 

(a) In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services (in this 

section referred to as the ‘‘Secretary’’) for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$6,094,000,000, to remain available until expended, of which— 

(1) $5,484,000,000 shall be for carrying out the Act of 

August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred 

to as the Transfer Act), the Indian Self-Determination and 

Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian 

Health Care Improvement Act (25 U.S.C. 1601 et seq.), and 

titles II and III of the Public Health Service Act (42 U.S.C. 

201 et seq. and 241 et seq.) with respect to the Indian Health 

Service, of which— 

(A) $2,000,000,000 shall be for lost reimbursements, 

in accordance with section 207 of the Indian Health Care 

Improvement Act (25 U.S.C. 1621f); 

(B) $500,000,000 shall be for the provision of additional 

health care services, services provided through the Purchased/Referred Care program, and other related activities; 

(C) $140,000,000 shall be for information technology, 

telehealth infrastructure, and the Indian Health Service 

electronic health records system; 

(D) $84,000,000 shall be for maintaining operations 

of the Urban Indian health program, which shall be in 

addition to other amounts made available under this subsection for Urban Indian organizations (as defined in section 4 of the Indian Health Care Improvement Act (25 

U.S.C. 1603)); 

(E) $600,000,000 shall be for necessary expenses to 

plan, prepare for, promote, distribute, administer, and 

track COVID–19 vaccines, for the purposes described in 

subparagraphs (F) and (G), and for other vaccine-related 

activities; 

(F) $1,500,000,000 shall be for necessary expenses to 

detect, diagnose, trace, and monitor COVID–19 infections, 

activities necessary to mitigate the spread of COVID–19, 

supplies necessary for such activities, for the purposes 

described in subparagraphs (E) and (G), and for other 

related activities; 
H. R. 1319—238 

(G) $240,000,000 shall be for necessary expenses to 

establish, expand, and sustain a public health workforce 

to prevent, prepare for, and respond to COVID–19, other 

public health workforce-related activities, for the purposes 

described in subparagraphs (E) and (F), and for other 

related activities; and 

(H) $420,000,000 shall be for necessary expenses 

related to mental health and substance use prevention 

and treatment services, for the purposes described in 

subparagraph (C) and paragraph (2) as related to mental 

health and substance use prevention and treatment services, and for other related activities; 

(2) $600,000,000 shall be for the lease, purchase, construction, alteration, renovation, or equipping of health facilities 

to respond to COVID–19, and for maintenance and improvement projects necessary to respond to COVID–19 under section 

7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the Indian 

Self-Determination and Education Assistance Act (25 U.S.C. 

5301 et seq.), the Indian Health Care Improvement Act (25 

U.S.C. 1601 et seq.), and titles II and III of the Public Health 

Service Act (42 U.S.C. 202 et seq.) with respect to the Indian 

Health Service; and 

(3) $10,000,000 shall be for carrying out section 7 of the 

Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating 

to potable water delivery. 

(b) Funds appropriated by subsection (a) shall be made available to restore amounts, either directly or through reimbursement, 

for obligations for the purposes specified in this section that were 

incurred to prevent, prepare for, and respond to COVID–19 during 

the period beginning on the date on which the public health emergency was declared by the Secretary on January 31, 2020, pursuant 

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

with respect to COVID–19 and ending on the date of the enactment 

of this Act. 

(c) Funds made available under subsection (a) to Tribes and 

Tribal organizations under the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5301 et seq.) shall be available 

on a one-time basis. Such non-recurring funds shall not be part 

of the amount required by section 106 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5325), and such 

funds shall only be used for the purposes identified in this section. 

SEC. 11002. BUREAU OF INDIAN AFFAIRS. 

(a) IN GENERAL.—In addition to amounts otherwise made available, there is appropriated for fiscal year 2021, out of any money 

in the Treasury not otherwise appropriated, $900,000,000 to remain 

available until expended, pursuant to the Snyder Act (25 U.S.C. 

13), of which— 

(1) $100,000,000 shall be for Tribal housing improvement; 

(2) $772,500,000 shall be for Tribal government services, 

public safety and justice, social services, child welfare assistance, and for other related expenses; 

(3) $7,500,000 shall be for related Federal administrative 

costs and oversight; and 

(4) $20,000,000 shall be to provide and deliver potable 

water. 
H. R. 1319—239 

(b) EXCLUSIONS FROM CALCULATION.—Funds appropriated 

under subsection (a) shall be excluded from the calculation of funds 

received by those Tribal governments that participate in the ‘‘Small 

and Needy’ ’’ program. 

(c) ONE-TIME BASIS FUNDS.—Funds made available under subsection (a) to Tribes and Tribal organizations under the Indian 

Self-Determination and Education Assistance Act (25 U.S.C. 5301 

et seq.) shall be available on a one-time basis. Such non-recurring 

funds shall not be part of the amount required by section 106 

of the Indian Self-Determination and Education Assistance Act 

(25 U.S.C. 5325), and such funds shall only be used for the purposes 

identified in this section. 

SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR NATIVE AMERICANS. 

(a) APPROPRIATION.—In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban 

Development (in this section referred to as the ‘‘Secretary’’) for 

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

appropriated, $750,000,000, to remain available until September 

30, 2025, to prevent, prepare for, and respond to coronavirus, for 

activities and assistance authorized under title I of the Native 

American Housing Assistance and Self-Determination Act of 1996 

(NAHASDA) (25 U.S.C. 4111 et seq.), under title VIII of NAHASDA 

(25 U.S.C. 4221 et seq.), and under section 106(a)(1) of the Housing 

and Community Development Act of 1974 with respect to Indian 

tribes (42 U.S.C. 5306(a)(1)), which shall be made available as 

follows: 

(1) HOUSING BLOCK GRANTS.—$455,000,000 shall be available for the Native American Housing Block Grants and Native 

Hawaiian Housing Block Grant programs, as authorized under 

titles I and VIII of NAHASDA, subject to the following terms 

and conditions: 

(A) FORMULA.—Of the amounts made available under 

this paragraph, $450,000,000 shall be for grants under 

title I of NAHASDA and shall be distributed according 

to the same funding formula used in fiscal year 2021. 

(B) NATIVE HAWAIIANS.—Of the amounts made available under this paragraph, $5,000,000 shall be for grants 

under title VIII of NAHASDA. 

(C) USE.—Amounts made available under this paragraph shall be used by recipients to prevent, prepare for, 

and respond to coronavirus, including to maintain normal 

operations and fund eligible affordable housing activities 

under NAHASDA during the period that the program is 

impacted by coronavirus. In addition, amounts made available under subparagraph (B) may be used to provide rental 

assistance to eligible Native Hawaiian families both on 

and off the Hawaiian Home Lands. 

(D) TIMING OF OBLIGATIONS.—Amounts made available 

under this paragraph shall be used, as necessary, to cover 

or reimburse allowable costs to prevent, prepare for, and 

respond to coronavirus that are incurred by a recipient, 

including for costs incurred after January 21, 2020. 

(E) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The 

Secretary may waive or specify alternative requirements 

for any provision of NAHASDA (25 U.S.C. 4101 et seq.) 
H. R. 1319—240 

or regulation applicable to the Native American Housing 

Block Grants or Native Hawaiian Housing Block Grant 

program other than requirements related to fair housing, 

nondiscrimination, labor standards, and the environment, 

upon a finding that the waiver or alternative requirement 

is necessary to expedite or facilitate the use of amounts 

made available under this paragraph. 

(F) UNOBLIGATED AMOUNTS.—Amounts made available 

under this paragraph which are not accepted, are voluntarily returned, or otherwise recaptured for any reason 

shall be used to fund grants under paragraph (2). 

(2) INDIAN COMMUNITY DEVELOPMENT BLOCK GRANTS.— 

$280,000,000 shall be available for grants under title I of the 

Housing and Community Development Act of 1974, subject 

to the following terms and conditions: 

(A) USE.—Amounts made available under this paragraph shall be used for emergencies that constitute 

imminent threats to health and safety and are designed 

to prevent, prepare for, and respond to coronavirus. 

(B) PLANNING.—Not to exceed 20 percent of any grant 

made with funds made available under this paragraph 

shall be expended for planning and management development and administration. 

(C) TIMING OF OBLIGATIONS.—Amounts made available 

under this paragraph shall be used, as necessary, to cover 

or reimburse allowable costs to prevent, prepare for, and 

respond to coronavirus incurred by a recipient, including 

for costs incurred after January 21, 2020. 

(D) INAPPLICABILITY OF PUBLIC SERVICES CAP.—Indian 

tribes may use up to 100 percent of any grant from amounts 

made available under this paragraph for public services 

activities to prevent, prepare for, and respond to 

coronavirus. 

(E) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The 

Secretary may waive or specify alternative requirements 

for any provision of title I of the Housing and Community 

Development Act of 1974 (42 U.S.C. 5301 et seq.) or regulation applicable to the Indian Community Development 

Block Grant program other than requirements related to 

fair housing, nondiscrimination, labor standards, and the 

environment, upon a finding that the waiver or alternative 

requirement is necessary to expedite or facilitate the use 

of amounts made available under this paragraph. 

(3) TECHNICAL ASSISTANCE.—$10,000,000 shall be used to 

make new awards or increase prior awards to existing technical 

assistance providers to provide an immediate increase in 

training and technical assistance to Indian tribes, Indian 

housing authorities, tribally designated housing entities, and 

recipients under title VIII of NAHASDA for activities under 

this section. 

(4) OTHER COSTS.—$5,000,000 shall be used for the 

administrative costs to oversee and administer the implementation of this section, and pay for associated information technology, financial reporting, and other costs. 
H. R. 1319—241 

SEC. 11004. COVID–19 RESPONSE RESOURCES FOR THE PRESERVATION 

AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES. 

(a) Section 816 of the Native American Programs Act of 1974 

(42 U.S.C. 2992d) is amended by adding at the end the following: 

‘‘(f) In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury 

not otherwise appropriated, $20,000,000 to remain available until 

expended, to carry out section 803C(g) of this Act.’’. 

(b) Section 803C of the Native American Programs Act of 1974 

(42 U.S.C. 2991b–3) is amended by adding at the end the following: 

‘‘(g) EMERGENCY GRANTS FOR NATIVE AMERICAN LANGUAGE

PRESERVATION AND MAINTENANCE.—Not later than 180 days after 

the effective date of this subsection, the Secretary shall award 

grants to entities eligible to receive assistance under subsection 

(a)(1) to ensure the survival and continuing vitality of Native American languages during and after the public health emergency 

declared by the Secretary pursuant to section 319 of the Public 

Health Service Act (42 U.S.C. 247d) with respect to the COVID– 

19 pandemic.’’. 

SEC. 11005. BUREAU OF INDIAN EDUCATION. 

In addition to amounts otherwise available, there is appropriated to the Bureau of Indian Education for fiscal year 2021, 

out of any money in the Treasury not otherwise appropriated, 

$850,000,000, to remain available until expended, to be allocated 

by the Director of the Bureau of Indian Education not more than 

45 calendar days after the date of enactment of this Act, for programs or activities operated or funded by the Bureau of Indian 

Education, for Bureau-funded schools (as defined in section 1141(3) 

of the Education Amendments of 1978 (25 U.S.C. 2021(3)), and 

for Tribal Colleges or Universities (as defined in section 316(b)(3) 

of the Higher Education Act of 1965 (20 U.S.C. 1059c(b)(3))). 

SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA 

NATIVE EDUCATION. 

In addition to amounts otherwise available, there is appropriated to the Department of Education for fiscal year 2021, out 

of any money in the Treasury not otherwise appropriated, 

$190,000,000, to remain available until expended, for awards, which 

shall be determined by the Secretary of Education not more than 

180 calendar days after the date of enactment of this Act, of which— 

(1) $20,000,000 shall be for awards for Tribal education 

agencies for activities authorized under section 6121(c) of the 

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

7441(c)); 

(2) $85,000,000 shall be for awards to entities eligible to 

receive grants under section 6205(a)(1) of the Elementary and 

Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for 

activities authorized under section 6205(a)(3) of the Elementary 

and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); 

and 

(3) $85,000,000 shall be for awards to entities eligible to 

receive grants under section 6304(a)(1) of the Elementary and 

Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for 

activities authorized under section 6304(a)(2–3) of the 
H. R. 1319—242 

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

7544(a)(2–3)) and other related activities. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.