H. Res. 904 

In the House of Representatives, U. S., 

March 16, 2020. 

Resolved, That the Clerk of the House of Representatives 

shall, in the engrossment of the bill H.R. 6201, make the following corrections: 

Ω1æ Amend division A to read as follows: 

DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL APPROPRIATIONS ACT, 2020 

The following sums are hereby appropriated, out of any 

money in the Treasury not otherwise appropriated, for the 

fiscal year ending September 30, 2020, and for other purposes, namely: 

TITLE I 

DEPARTMENT OF AGRICULTURE 

FOOD AND NUTRITION SERVICE

SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, 

INFANTS, AND CHILDREN (WIC)

For an additional amount for the ‘‘Special Supplemental 

Nutrition Program for Women, Infants, and Children’’, 
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$500,000,000, to remain available through September 30, 

2021: Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

Deficit Control Act of 1985. 

COMMODITY ASSISTANCE PROGRAM

For an additional amount for the ‘‘Commodity Assistance Program’’ for the emergency food assistance program as 

authorized by section 27(a) of the Food and Nutrition Act of 

2008 (7 U.S.C. 2036(a)) and section 204(a)(1) of the Emergency Food Assistance Act of 1983 (7 U.S.C. 7508(a)(1)), 

$400,000,000, to remain available through September 30, 

2021: Provided, That of the funds made available, the Secretary may use up to $100,000,000 for costs associated with 

the distribution of commodities: Provided further, That such 

amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 

Balanced Budget and Emergency Deficit Control Act of 

1985. 

GENERAL PROVISIONS—THIS TITLE 

SEC. 1101. (a) PUBLIC HEALTH EMERGENCY.—During 

fiscal year 2020, in any case in which a school is closed for 

at least 5 consecutive days during a public health emergency 

designation during which the school would otherwise be in 

session, each household containing at least 1 member who is 
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an eligible child attending the school shall be eligible to receive assistance pursuant to a state agency plan approved 

under subsection (b). 

(b) ASSISTANCE.—To carry out this section, the Secretary of Agriculture may approve State agency plans for 

temporary emergency standards of eligibility and levels of 

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

2011 et seq.) for households with eligible children. Plans approved by the Secretary shall provide for supplemental allotments to households receiving benefits under such Act, and 

issuances to households not already receiving benefits. Such 

level of benefits shall be determined by the Secretary in an 

amount not less than the value of meals at the free rate over 

the course of 5 school days for each eligible child in the 

household. 

(c) MINIMUM CLOSURE REQUIREMENT.—The Secretary 

of Agriculture shall not provide assistance under this section 

in the case of a school that is closed for less than 5 consecutive days. 

(d) USE OF EBT SYSTEM.—A State agency may provide 

assistance under this section through the EBT card system 

established under section 7 of the Food and Nutrition Act of 

2008 (7 U.S.C. 2016). 

(e) RELEASE OF INFORMATION.—Notwithstanding any 

other provision of law, the Secretary of Agriculture may au-
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thorize State educational agencies and school food authorities 

administering a school lunch program under the Richard B. 

Russell National School Lunch Act (42 U.S.C. 1751 et seq.) 

to release to appropriate officials administering the supplemental nutrition assistance program such information as may 

be necessary to carry out this section. 

(f) WAIVERS.—To facilitate implementation of this section, the Secretary of Agriculture may approve waivers of the 

limits on certification periods otherwise applicable under section 3(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 

2012(f)), reporting requirements otherwise applicable under 

section 6(c) of such Act (7 U.S.C. 2015(c)), and other administrative requirements otherwise applicable to State agencies under such Act. 

(g) AVAILABILITY OF COMMODITIES.—During fiscal year 

2020, the Secretary of Agriculture may purchase commodities 

for emergency distribution in any area of the United States 

during a public health emergency designation. 

(h) DEFINITIONS.—In this section: 

(1) The term ‘‘eligible child’’ means a child (as defined in section 12(d) or served under section 11(a)(1) 

of the Richard B. Russell National School Lunch Act 

(42 U.S.C. 1760(d), 1759(a)(1)) who, if not for the closure of the school attended by the child during a public 

health emergency designation and due to concerns about 
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a COVID–19 outbreak, would receive free or reduced 

price school meals under the Richard B. Russell National School Lunch Act (42 U.S.C. 175l et seq.) at the 

school. 

(2) The term ‘‘public health emergency designation’’ means the declaration of a public health emergency, based on an outbreak of SARS–CoV–2 or another 

coronavirus with pandemic potential, by the Secretary of 

Health and Human Services under section 319 of the 

Public Health Service Act (42 U.S.C. 247d). 

(3) The term ‘‘school’’ has the meaning given the 

term in section 12(d) of the Richard B. Russell National 

School Lunch Act (42 U.S.C. 1760(d)). 

(i) FUNDING.—There are hereby appropriated to the 

Secretary of Agriculture such amounts as are necessary to 

carry out this section: Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced 

Budget and Emergency Deficit Control Act of 1985. 

SEC. 1102. In addition to amounts otherwise made available, $100,000,000, to remain available through September 

30, 2021, shall be available for the Secretary of Agriculture 

to provide grants to the Commonwealth of the Northern Mariana Islands, Puerto Rico, and American Samoa for nutrition 

assistance in response to a COVID–19 public health emer-
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gency: Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

Deficit Control Act of 1985. 

TITLE II 

DEPARTMENT OF DEFENSE 

DEFENSE HEALTH PROGRAM

For an additional amount for ‘‘Defense Health Program’’, $82,000,000, to remain available until September 30, 

2022, for health services consisting of SARS–CoV–2 or 

COVID–19 related items and services as described in section 

6006(a) of division F of the Families First Coronavirus Response Act (or the administration of such products): Provided, That such amount is designated by the Congress as 

being for an emergency requirement pursuant to section 

251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. 

TITLE III 

DEPARTMENT OF THE TREASURY 

INTERNAL REVENUE SERVICE

TAXPAYER SERVICES

For an additional amount for ‘‘Taxpayer Services’’, 

$15,000,000, to remain available until September 30, 2022, 

for the purposes of carrying out the Families First 

Coronavirus Response Act: Provided, That amounts provided 
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under this heading in this Act may be transferred to and 

merged with ‘‘Operations Support’’: Provided further, That 

such amount is designated by the Congress as being for an 

emergency requirement pursuant to section 251(b)(2)(A)(i) of 

the Balanced Budget and Emergency Deficit Control Act of 

1985. 

TITLE IV 

DEPARTMENT OF HEALTH AND HUMAN SERVICES 

INDIAN HEALTH SERVICE

INDIAN HEALTH SERVICES

For an additional amount for ‘‘Indian Health Services’’, 

$64,000,000, to remain available until September 30, 2022, 

for health services consisting of SARS–CoV–2 or COVID–19 

related items and services as described in section 6007 of division F of the Families First Coronavirus Response Act (or 

the administration of such products): Provided, That such 

amounts shall be allocated at the discretion of the Director 

of the Indian Health Service: Provided further, That such 

amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 

Balanced Budget and Emergency Deficit Control Act of 

1985. 
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TITLE V 

DEPARTMENT OF HEALTH AND HUMAN SERVICES 

ADMINISTRATION FOR COMMUNITY LIVING

AGING AND DISABILITY SERVICES PROGRAMS

For an additional amount for ‘‘Aging and Disability 

Services Programs’’, $250,000,000, to remain available until 

September 30, 2021, for activities authorized under subparts 

1 and 2 of part C, of title III, and under title VI, of the 

Older Americans Act of 1965 (‘‘OAA’’), of which 

$160,000,000 shall be for Home-Delivered Nutrition Services, 

$80,000,000 shall be for Congregate Nutrition Services, and 

$10,000,000 shall be for Nutrition Services for Native Americans: Provided, That State matching requirements under sections 304(d)(1)(D) and 309(b)(2) of the OAA shall not apply 

to funds made available under this heading in this Act: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

Deficit Control Act of 1985. 

OFFICE OF THE SECRETARY

PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND

For an additional amount for ‘‘Public Health and Social 

Services Emergency Fund’’, $1,000,000,000, to remain available until expended, for activities authorized under section 

2812 of the Public Health Service Act (42 U.S.C. 300hh–11), 
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in coordination with the Assistant Secretary for Preparedness 

and Response and the Administrator of the Centers for Medicare & Medicaid Services, to pay the claims of providers for 

reimbursement, as described in subsection (a)(3)(D) of such 

section 2812, for health services consisting of SARS–CoV–2 

or COVID–19 related items and services as described in 

paragraph (1) of section 6001(a) of division F of the Families First Coronavirus Response Act (or the administration of 

such products) or visits described in paragraph (2) of such 

section for uninsured individuals: Provided, That the term 

‘‘uninsured individual’’ in this paragraph means an individual 

who is not enrolled in— 

(1) a Federal health care program (as defined 

under section 1128B(f) of the Social Security Act (42 

U.S.C. 1320a-7b(f)), including an individual who is eligible for medical assistance only because of subsection 

(a)(10)(A)(ii)(XXIII) of Section 1902 of the Social Security Act; or 

(2) a group health plan or health insurance coverage offered by a health insurance issuer in the group 

or individual market (as such terms are defined in section 2791 of the Public Health Service Act (42 U.S.C. 

300gg-91)), or a health plan offered under chapter 89 

of title 5, United States Code: 
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Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 

Deficit Control Act of 1985. 

TITLE VI 

DEPARTMENT OF VETERANS AFFAIRS 

VETERANS HEALTH ADMINISTRATION

MEDICAL SERVICES

For an additional amount for ‘‘Medical Services’’, 

$30,000,000, to remain available until September 30, 2022, 

for health services consisting of SARS–CoV–2 or COVID–19 

related items and services as described in section 6006(b) of 

division F of the Families First Coronavirus Response Act 

(or the administration of such products): Provided, That such 

amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 

Balanced Budget and Emergency Deficit Control Act of 

1985. 

MEDICAL COMMUNITY CARE

For an additional amount for ‘‘Medical Community 

Care’’, $30,000,000, to remain available until September 30, 

2022, for health services consisting of SARS–CoV–2 or 

COVID–19 related items and services as described in section 

6006(b) of division F of the Families First Coronavirus Response Act (or the administration of such products): Pro-
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vided, That such amount is designated by the Congress as 

being for an emergency requirement pursuant to section 

251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. 

TITLE VII 

GENERAL PROVISIONS—THIS ACT 

SEC. 1701. Not later than 30 days after the date of enactment of this Act, the head of each executive agency that 

receives funding in this Act shall provide a report detailing 

the anticipated uses of all such funding to the Committees on 

Appropriations of the House of Representatives and the Senate: Provided, That each report shall include estimated personnel and administrative costs, as well as the total amount 

of funding apportioned, allotted, obligated, and expended, to 

date: Provided further, That each such plan shall be updated 

and submitted to such Committees every 60 days until all 

funds are expended or expire. 

SEC. 1702. States and local governments receiving funds 

or assistance pursuant to this division shall ensure the respective State Emergency Operations Center receives regular 

and real-time reporting on aggregated data on testing and results from State and local public health departments, as determined by the Director of the Centers for Disease Control 

and Prevention, and that such data is transmitted to the 

Centers for Disease Control and Prevention. 
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SEC. 1703. Each amount appropriated or made available 

by this Act is in addition to amounts otherwise appropriated 

for the fiscal year involved. 

SEC. 1704. No part of any appropriation contained in 

this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. 

SEC. 1705. Unless otherwise provided for by this Act, 

the additional amounts appropriated by this Act to appropriations accounts shall be available under the authorities and 

conditions applicable to such appropriations accounts for fiscal year 2020. 

SEC. 1706. Each amount designated in this Act by the 

Congress as being for an emergency requirement pursuant to 

section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or rescinded or transferred, if applicable) only if the President 

subsequently so designates all such amounts and transmits 

such designations to the Congress. 

SEC. 1707. Any amount appropriated by this Act, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and 

Emergency Deficit Control Act of 1985 and subsequently so 

designated by the President, and transferred pursuant to 

transfer authorities provided by this Act shall retain such 

designation. 
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This division may be cited as the ‘‘Second Coronavirus 

Preparedness and Response Supplemental Appropriations 

Act, 2020’’. 

Ω2æ Amend division C to read as follows: 

DIVISION C—EMERGENCY FAMILY 

AND MEDICAL LEAVE EXPANSION ACT 

SEC. 3101. SHORT TITLE. 

This Act may be cited as ‘‘Emergency Family and Medical Leave Expansion Act’’. 

SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE 

ACT OF 1993. 

(a) PUBLIC HEALTH EMERGENCY LEAVE.— 

(1) IN GENERAL.—Section 102(a)(1) of the Family 

and Medical Leave Act of 1993 (29 U.S.C. 2612(a)(1)) 

is amended by adding at the end the following: 

‘‘(F) During the period beginning on the date 

the Emergency Family and Medical Leave Expansion Act takes effect, and ending on December 31, 

2020, because of a qualifying need related to a public health emergency in accordance with section 

110.’’. 

(2) PAID LEAVE REQUIREMENT.—Section 102(c) of 

the Family and Medical Leave Act of 1993 (29 U.S.C. 

2612(c)) is amended by striking ‘‘under subsection (a)’’ 
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and inserting ‘‘under subsection (a) (other than certain 

periods of leave under subsection (a)(1)(F))’’. 

(b) REQUIREMENTS.—Title I of the Family and Medical 

Leave Act of 1993 (29 U.S.C. 2611 et seq.) is amended by 

adding at the end the following: 

‘‘SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE. 

‘‘(a) DEFINITIONS.—The following shall apply with respect to leave under section 102(a)(1)(F): 

‘‘(1) APPLICATION OF CERTAIN TERMS.—The definitions in section 101 shall apply, except as follows: 

‘‘(A) ELIGIBLE EMPLOYEE.—In lieu of the definition in sections 101(2)(A) and 101(2)(B)(ii), the 

term ‘eligible employee’ means an employee who has 

been employed for at least 30 calendar days by the 

employer with respect to whom leave is requested 

under section 102(a)(1)(F). 

‘‘(B) EMPLOYER THRESHOLD.—Section 

101(4)(A)(i) shall be applied by substituting ‘fewer 

than 500 employees’ for ‘50 or more employees for 

each working day during each of 20 or more calendar workweeks in the current or preceding calendar year’. 

‘‘(2) ADDITIONAL DEFINITIONS.—In addition to the 

definitions described in paragraph (1), the following defi-
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nitions shall apply with respect to leave under section 

102(a)(1)(F): 

‘‘(A) QUALIFYING NEED RELATED TO A PUBLIC HEALTH EMERGENCY.—The term ‘qualifying 

need related to a public health emergency’, with respect to leave, means the employee is unable to 

work (or telework) due to a need for leave to care 

for the son or daughter under 18 years of age of 

such employee if the school or place of care has 

been closed, or the child care provider of such son 

or daughter is unavailable, due to a public health 

emergency. 

‘‘(B) PUBLIC HEALTH EMERGENCY.—The term 

‘public health emergency’ means an emergency with 

respect to COVID–19 declared by a Federal, State, 

or local authority. 

‘‘(C) CHILD CARE PROVIDER.—The term ‘child 

care provider’ means a provider who receives compensation for providing child care services on a regular basis, including 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)). 

‘‘(D) SCHOOL.—The term ‘school’ means an 

‘elementary school’ or ‘secondary school’ as such 
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terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 (20 

U.S.C. 7801). 

‘‘(3) REGULATORY AUTHORITIES.—The Secretary 

of Labor shall have the authority to issue regulations for 

good cause under sections 553(b)(B) and 553(d)(A) of 

title 5, United States Code— 

‘‘(A) to exclude certain health care providers 

and emergency responders from the definition of eligible employee under section 110(a)(1)(A); and 

‘‘(B) to exempt small businesses with fewer 

than 50 employees from the requirements of section 

102(a)(1)(F) when the imposition of such requirements would jeopardize the viability of the business 

as a going concern. 

‘‘(b) RELATIONSHIP TO PAID LEAVE.— 

‘‘(1) UNPAID LEAVE FOR INITIAL 10 DAYS.— 

‘‘(A) IN GENERAL.—The first 10 days for 

which an employee takes leave under section 

102(a)(1)(F) may consist of unpaid leave. 

‘‘(B) EMPLOYEE ELECTION.—An employee 

may elect to substitute any accrued vacation leave, 

personal leave, or medical or sick leave for unpaid 

leave under section 102(a)(1)(F) in accordance with 

section 102(d)(2)(B). 
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‘‘(2) PAID LEAVE FOR SUBSEQUENT DAYS.— 

‘‘(A) IN GENERAL.—An employer shall provide 

paid leave for each day of leave under section 

102(a)(1)(F) that an employee takes after taking 

leave under such section for 10 days. 

‘‘(B) CALCULATION.— 

‘‘(i) IN GENERAL.—Subject to clause (ii), 

paid leave under subparagraph (A) for an employee shall be calculated based on— 

‘‘(I) an amount that is not less than 

two-thirds of an employee’s regular rate of 

pay (as determined under section 7(e) of 

the Fair Labor Standards Act of 1938 

(29 U.S.C. 207(e)); and 

‘‘(II) the number of hours the employee would otherwise be normally scheduled to work (or the number of hours calculated under subparagraph (C)). 

‘‘(ii) CLARIFICATION.—In no event shall 

such paid leave exceed $200 per day and 

$10,000 in the aggregate. 

‘‘(C) VARYING SCHEDULE HOURS CALCULATION.—In the case of an employee whose schedule 

varies from week to week to such an extent that an 

employer is unable to determine with certainty the 
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number of hours the employee would have worked 

if such employee had not taken leave under section 

102(a)(1)(F), the employer shall use the following 

in place of such number: 

‘‘(i) Subject to clause (ii), a number equal 

to the average number of hours that the employee was scheduled per day over the 6-month 

period ending on the date on which the employee takes such leave, including hours for 

which the employee took leave of any type. 

‘‘(ii) If the employee did not work over 

such period, the reasonable expectation of the 

employee at the time of hiring of the average 

number of hours per day that the employee 

would normally be scheduled to work. 

‘‘(c) NOTICE.—In any case where the necessity for leave 

under section 102(a)(1)(F) for the purpose described in subsection (a)(2)(A)(iii) is foreseeable, an employee shall provide 

the employer with such notice of leave as is practicable. 

‘‘(d) RESTORATION TO POSITION.— 

‘‘(1) IN GENERAL.—Section 104(a)(1) shall not 

apply with respect to an employee of an employer who 

employs fewer than 25 employees if the conditions described in paragraph (2) are met. 
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‘‘(2) CONDITIONS.—The conditions described in this 

paragraph are the following: 

‘‘(A) The employee takes leave under section 

102(a)(1)(F). 

‘‘(B) The position held by the employee when 

the leave commenced does not exist due to economic 

conditions or other changes in operating conditions 

of the employer— 

‘‘(i) that affect employment; and 

‘‘(ii) are caused by a public health emergency during the period of leave. 

‘‘(C) The employer makes reasonable efforts to 

restore the employee to a position equivalent to the 

position the employee held when the leave commenced, with equivalent employment benefits, pay, 

and other terms and conditions of employment. 

‘‘(D) If the reasonable efforts of the employer 

under subparagraph (C) fail, the employer makes 

reasonable efforts during the period described in 

paragraph (3) to contact the employee if an equivalent position described in subparagraph (C) becomes 

available. 

‘‘(3) CONTACT PERIOD.—The period described 

under this paragraph is the 1-year period beginning on 

the earlier of— 
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‘‘(A) the date on which the qualifying need related to a public health emergency concludes; or 

‘‘(B) the date that is 12 weeks after the date 

on which the employee’s leave under section 

102(a)(1)(F) commences.’’. 

SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS. 

(a) EMPLOYERS.—An employer signatory to a multiemployer collective bargaining agreement may, consistent with 

its bargaining obligations and its collective bargaining agreement, fulfill its obligations under section 110(b)(2) of title I 

of the Family and Medical Leave Act of 1993, as added by 

the Families First Coronavirus Response Act, by making contributions to a multiemployer fund, plan, or program based 

on the paid leave each of its employees is entitled to under 

such section while working under the multiemployer collective 

bargaining agreement, provided that the fund, plan, or program enables employees to secure pay from such fund, plan, 

or program based on hours they have worked under the multiemployer collective bargaining agreement for paid leave 

taken under section 102(a)(1)(F) of title I of the Family and 

Medical Leave Act of 1993, as added by the Families First 

Coronavirus Response Act. 

(b) EMPLOYEES.—Employees who work under a multiemployer collective bargaining agreement into which their em-
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ployers make contributions as provided in subsection (a) may 

secure pay from such fund, plan, or program based on hours 

they have worked under the multiemployer collective bargaining agreement for paid leave taken under section 

102(a)(1)(F) of title I of the Family and Medical Leave Act 

of 1993, as added by the Families First Coronavirus Response Act. 

SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS. 

An employer under 110(a)(B) shall not be subject to 

section 107(a) for a violation of section 102(a)(1)(F) if the 

employer does not meet the definition of employer set forth 

in Section 101(4)(A)(i). 

SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND 

EMERGENCY RESPONDERS. 

An employer of an employee who is a health care provider or an emergency responder may elect to exclude such 

employee from the application of the provisions in the amendments made under of section 3102 of this Act. 

SEC. 3106. EFFECTIVE DATE. 

This Act shall take effect not later than 15 days after 

the date of enactment of this Act. 

Ω3æ Amend division E to read as follows: 
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DIVISION E—EMERGENCY PAID 

SICK LEAVE ACT 

SEC. 5101. SHORT TITLE. 

This Act may be cited as the ‘‘Emergency Paid Sick 

Leave Act’’. 

SEC. 5102. PAID SICK TIME REQUIREMENT. 

(a) IN GENERAL.—An employer shall provide to each 

employee employed by the employer paid sick time to the extent that the employee is unable to work (or telework) due 

to a need for leave because: 

(1) The employee is subject to a Federal, State, or 

local quarantine or isolation order related to COVID–19. 

(2) The employee has been advised by a health care 

provider to self-quarantine due to concerns related to 

COVID–19. 

(3) The employee is experiencing symptoms of 

COVID–19 and seeking a medical diagnosis. 

(4) The employee is caring for an individual who is 

subject to an order as described in subparagraph (1) or 

has been advised as described in paragraph (2). 

(5) The employee 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, or the child care provider 

of such son or daughter is unavailable, due to COVID– 

19 precautions. 
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(6) The employee is experiencing any other substantially similar condition specified by the Secretary of 

Health and Human Services in consultation with the 

Secretary of the Treasury and the Secretary of Labor. 

Except that an employer of an employee who is a health care 

provider or an emergency responder may elect to exclude such 

employee from the application of this subsection. 

(b) DURATION OF PAID SICK TIME.— 

(1) IN GENERAL.—An employee shall be entitled to 

paid sick time for an amount of hours determined under 

paragraph (2). 

(2) AMOUNT OF HOURS.—The amount of hours of 

paid sick time to which an employee is entitled shall be 

as follows: 

(A) For full-time employees, 80 hours. 

(B) For part-time employees, a number of 

hours equal to the number of hours that such employee works, on average, over a 2-week period. 

(3) CARRYOVER.—Paid sick time under this section 

shall not carry over from 1 year to the next. 

(c) EMPLOYER’S TERMINATION OF PAID SICK TIME.— 

Paid sick time provided to an employee under this Act shall 

cease beginning with the employee’s next scheduled workshift 

immediately following the termination of the need for paid 

sick time under subsection (a). 
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(d) PROHIBITION.—An employer may not require, as a 

condition of providing paid sick time under this Act, that the 

employee involved search for or find a replacement employee 

to cover the hours during which the employee is using paid 

sick time. 

(e) USE OF PAID SICK TIME.— 

(1) IN GENERAL.—The paid sick time under subsection (a) shall be available for immediate use by the 

employee for the purposes described in such subsection, 

regardless of how long the employee has been employed 

by an employer. 

(2) SEQUENCING.— 

(A) IN GENERAL.—An employee may first use 

the paid sick time under subsection (a) for the purposes described in such subsection. 

(B) PROHIBITION.—An employer may not require an employee to use other paid leave provided 

by the employer to the employee before the employee uses the paid sick time under subsection (a). 

SEC. 5103. NOTICE. 

(a) IN GENERAL.—Each employer shall post and keep 

posted, in conspicuous places on the premises of the employer 

where notices to employees are customarily posted, a notice, 

to be prepared or approved by the Secretary of Labor, of the 

requirements described in this Act. 
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(b) MODEL NOTICE.—Not later than 7 days after the 

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

make publicly available a model of a notice that meets the requirements of subsection (a). 

SEC. 5104. PROHIBITED ACTS. 

It shall be unlawful for any employer to discharge, discipline, or in any other manner discriminate against any employee who— 

(1) takes leave in accordance with this Act; and 

(2) has filed any complaint or instituted or caused 

to be instituted any proceeding under or related to this 

Act (including a proceeding that seeks enforcement of 

this Act), or has testified or is about to testify in any 

such proceeding. 

SEC. 5105. ENFORCEMENT. 

(a) UNPAID SICK LEAVE.—An employer who violates 

section 5102 shall— 

(1) be considered to have failed to pay minimum 

wages in violation of section 6 of the Fair Labor Standards Act of 1938 (29 U.S.C. 206); and 

(2) be subject to the penalties described in sections 

16 and 17 of such Act (29 U.S.C. 216; 217) with respect to such violation. 

(b) UNLAWFUL TERMINATION.—An employer who willfully violates section 5104 shall— 
26 

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(1) be considered to be in violation of section 

15(a)(3) of the Fair Labor Standards Act of 1938 (29 

U.S.C. 215(a)(3)); and 

(2) be subject to the penalties described in sections 

16 and 17 of such Act (29 U.S.C. 216; 217) with respect to such violation. 

SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS. 

(a) EMPLOYERS.—An employer signatory to a multiemployer collective bargaining agreement may, consistent with 

its bargaining obligations and its collective bargaining agreement, fulfill its obligations under this Act by making contributions to a multiemployer fund, plan, or program based 

on the hours of paid sick time each of its employees is entitled to under this Act while working under the multiemployer 

collective bargaining agreement, provided that the fund, plan, 

or program enables employees to secure pay from such fund, 

plan, or program based on hours they have worked under the 

multiemployer collective bargaining agreement and for the 

uses specified under section 5102(a). 

(b) EMPLOYEES.—Employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection (a) may 

secure pay from such fund, plan, or program based on hours 
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they have worked under the multiemployer collective bargaining agreement for the uses specified in section 5102(a). 

SEC. 5107. RULES OF CONSTRUCTION. 

Nothing in this Act shall be construed— 

(1) to in any way diminish the rights or benefits 

that an employee is entitled to under any— 

(A) other Federal, State, or local law; 

(B) collective bargaining agreement; or 

(C) existing employer policy; or 

(2) to require financial or other reimbursement to 

an employee from an employer upon the employee’s termination, resignation, retirement, or other separation 

from employment for paid sick time under this Act that 

has not been used by such employee. 

SEC. 5108. EFFECTIVE DATE. 

This Act, and the requirements under this Act, shall 

take effect not later than 15 days after the date of enactment 

of this Act. 

SEC. 5109. SUNSET. 

This Act, and the requirements under this Act, shall expire on December 31, 2020. 

SEC. 5110. DEFINITIONS. 

For purposes of the Act: 

(1) EMPLOYEE.—The terms ‘‘employee’’ means an 

individual who is— 
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(A)(i) an employee, as defined in section 3(e) 

of the Fair Labor Standards Act of 1938 (29 

U.S.C. 203(e)), who is not covered under subparagraph (E) or (F), including such an employee of the 

Library of Congress, except that a reference in such 

section to an employer shall be considered to be a 

reference to an employer described in clauses (i)(I) 

and (ii) of paragraph (5)(A); or 

(ii) an employee of the Government Accountability Office; 

(B) a State employee described in section 

304(a) of the Government Employee Rights Act of 

1991 (42 U.S.C. 2000e–16c(a)); 

(C) a covered employee, as defined in section 

101 of the Congressional Accountability Act of 

1995 (2 U.S.C. 1301), other than an applicant for 

employment; 

(D) a covered employee, as defined in section 

411(c) of title 3, United States Code; 

(E) a Federal officer or employee covered 

under subchapter V of chapter 63 of title 5, United 

States Code; or 

(F) any other individual occupying a position 

in the civil service (as that term is defined in section 2101(1) of title 5, United States Code). 
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(2) EMPLOYER.— 

(A) IN GENERAL.—The term ‘‘employer’’ 

means a person who is— 

(i)(I) a covered employer, as defined in 

subparagraph (B), who is not covered under 

subclause (V); 

(II) an entity employing a State employee 

described in section 304(a) of the Government 

Employee Rights Act of 1991; 

(III) an employing office, as defined in 

section 101 of the Congressional Accountability 

Act of 1995; 

(IV) an employing office, as defined in 

section 411(c) of title 3, United States Code; 

or 

(V) an Executive Agency as defined in 

section 105 of title 5, United States Code, and 

including the U.S. Postal Service and the Postal Regulatory Commission; and 

(ii) engaged in commerce (including government), or an industry or activity affecting 

commerce (including government), as defined 

in subparagraph (B)(iii). 

(B) COVERED EMPLOYER.— 
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(i) IN GENERAL.—In subparagraph 

(A)(i)(I), the term ‘‘covered employer’’— 

(I) means any person engaged in 

commerce or in any industry or activity 

affecting commerce that— 

(aa) in the case of a private entity or individual, employs fewer than 

500 employees; and 

(bb) in the case of a public agency or any other entity that is not a 

private entity or individual, employs 

1 or more employees; 

(II) includes— 

(aa) includes any person acting 

directly or indirectly in the interest of 

an employer in relation to an employee (within the meaning of such 

phrase in section 3(d) of the Fair 

Labor Standards Act of 1938 (29 

U.S.C. 203(d)); and 

(bb) any successor in interest of 

an employer; 

(III) includes any ‘‘public agency’’, as 

defined in section 3(x) of the Fair Labor 
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Standards Act of 1938 (29 U.S.C. 

203(x)); and 

(IV) includes the Government Accountability Office and the Library of 

Congress. 

(ii) PUBLIC AGENCY.—For purposes of 

clause (i)(IV), a public agency shall be considered to be a person engaged in commerce or in 

an industry or activity affecting commerce. 

(iii) DEFINITIONS.—For purposes of this 

subparagraph: 

(I) COMMERCE.—The terms ‘‘commerce’’ and ‘‘industry or activity affecting 

commerce’’ means any activity, business, 

or industry in commerce or in which a 

labor dispute would hinder or obstruct 

commerce or the free flow of commerce, 

and include ‘‘commerce’’ and any ‘‘industry affecting commerce’’, as defined in 

paragraphs (1) and (3) of section 501 of 

the Labor Management Relations Act of 

1947 (29 U.S.C. 142 (1) and (3)). 

(II) EMPLOYEE.—The term ‘‘employee’’ has the same meaning given such 

term in section 3(e) of the Fair Labor 
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Standards Act of 1938 (29 U.S.C. 

203(e)). 

(III) PERSON.—The term ‘‘person’’ 

has the same meaning given such term in 

section 3(a) of the Fair Labor Standards 

Act of 1938 (29 U.S.C. 203(a)). 

(3) FLSA TERMS.—The terms ‘‘employ’’ and 

‘‘State’’ have the meanings given such terms in section 

3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 

203). 

(4) FMLA TERMS.—The terms ‘‘health care provider’’ and ‘‘son or daughter’’ have the meanings given 

such terms in section 101 of the Family and Medical 

Leave Act of 1993 (29 U.S.C. 2611). 

(5) PAID SICK TIME.— 

(A) IN GENERAL.—The term ‘‘paid sick time’’ 

means an increment of compensated leave that— 

(i) is provided by an employer for use during an absence from employment for a reason 

described in any paragraph of section 2(a); and 

(ii) is calculated based on the employee’s 

required compensation under subparagraph (B) 

and the number of hours the employee would 

otherwise be normally scheduled to work (or 

the number of hours calculated under subpara-
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graph (C)), except that in no event shall such 

paid sick time exceed— 

(I) $511 per day and $5,110 in the 

aggregate for a use described in paragraph (1), (2), or (3) of section 5102(a); 

and 

(II) $200 per day and $2,000 in the 

aggregate for a use described in paragraph (4), (5), or (6) of section 5102(a). 

(B) REQUIRED COMPENSATION.— 

(i) IN GENERAL.—Subject to subparagraph (A)(ii), the employee’s required compensation under this subparagraph shall be not 

less than the greater of the following: 

(I) The employee’s regular rate of 

pay (as determined under section 7(e) of 

the Fair Labor Standards Act of 1938 

(29 U.S.C. 207(e)). 

(II) The minimum wage rate in effect 

under section 6(a)(1) of the Fair Labor 

Standards Act of 1938 (29 U.S.C. 

206(a)(1)). 

(III) The minimum wage rate in effect for such employee in the applicable 
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State or locality, whichever is greater, in 

which the employee is employed. 

(ii) SPECIAL RULE FOR CARE OF FAMILY

MEMBERS.—Subject to subparagraph (A)(ii), 

with respect to any paid sick time provided for 

any use described in paragraph (4), (5), or (6) 

of section 5102(a), the employee’s required 

compensation under this subparagraph shall be 

two-thirds of the amount described in clause 

(B)(i). 

(C) VARYING SCHEDULE HOURS CALCULATION.—In the case of a part-time employee described in section 5102(b)(2)(B) whose schedule 

varies from week to week to such an extent that an 

employer is unable to determine with certainty the 

number of hours the employee would have worked 

if such employee had not taken paid sick time under 

section 2(a), the employer shall use the following in 

place of such number: 

(i) Subject to clause (ii), a number equal 

to the average number of hours that the employee was scheduled per day over the 6-month 

period ending on the date on which the employee takes the paid sick time, including hours 

for which the employee took leave of any type. 
35 

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(ii) If the employee did not work over 

such period, the reasonable expectation of the 

employee at the time of hiring of the average 

number of hours per day that the employee 

would normally be scheduled to work. 

(D) GUIDELINES.—Not later than 15 days 

after the date of the enactment of this Act, the Secretary of Labor shall issue guidelines to assist employers in calculating the amount of paid sick time 

under subparagraph (A). 

(E) REASONABLE NOTICE.—After the first 

workday (or portion thereof) an employee receives 

paid sick time under this Act, an employer may require the employee to follow reasonable notice procedures in order to continue receiving such paid 

sick time. 

SEC. 5111. REGULATORY AUTHORITIES. 

The Secretary of Labor shall have the authority to issue 

regulations for good cause under sections 553(b)(B) and 

553(d)(A) of title 5, United States Code— 

(1) to exclude certain health care providers and 

emergency responders from the definition of employee 

under section 5110(1) including by allowing the employer of such health care providers and emergency responders to opt out; 
36 

•HRES 904 EH 

(2) to exempt small businesses with fewer than 50 

employees from the requirements of section 5102(a)(5) 

when the imposition of such requirements would jeopardize the viability of the business as a going concern; 

and 

(3) as necessary, to carry out the purposes of this 

Act, including to ensure consistency between this Act 

and Division C and Division G of the Families First 

Coronavirus Response Act. 

Ω4æ Amend division F to read as follows: 

DIVISION F—HEALTH PROVISIONS 

SEC. 6001. COVERAGE OF TESTING FOR COVID–19. 

(a) IN GENERAL.—A group health plan and a health insurance issuer offering group or individual health insurance 

coverage (including a grandfathered health plan (as defined 

in section 1251(e) of the Patient Protection and Affordable 

Care Act)) shall provide coverage, and shall not impose any 

cost sharing (including deductibles, copayments, and coinsurance) requirements or prior authorization or other medical 

management requirements, for the following items and services furnished during any portion of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) beginning on or after the 

date of the enactment of this Act: 
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(1) In vitro diagnostic products (as defined in section 809.3(a) of title 21, Code of Federal Regulations) 

for the detection of SARS–CoV–2 or the diagnosis of the 

virus that causes COVID–19 that are approved, cleared, 

or authorized under section 510(k), 513, 515 or 564 of 

the Federal Food, Drug, and Cosmetic Act, and the administration of such in vitro diagnostic products. 

(2) Items and services furnished to an individual 

during health care provider office visits (which term in 

this paragraph includes in-person visits and telehealth 

visits), urgent care center visits, and emergency room 

visits that result in an order for or administration of an 

in vitro diagnostic product described in paragraph (1), 

but only to the extent such items and services relate to 

the furnishing or administration of such product or to 

the evaluation of such individual for purposes of determining the need of such individual for such product. 

(b) ENFORCEMENT.—The provisions of subsection (a) 

shall be applied by the Secretary of Health and Human Services, Secretary of Labor, and Secretary of the Treasury to 

group health plans and health insurance issuers offering 

group or individual health insurance coverage as if included 

in the provisions of part A of title XXVII of the Public 

Health Service Act, part 7 of the Employee Retirement In-
38 

•HRES 904 EH 

come Security Act of 1974, and subchapter B of chapter 100 

of the Internal Revenue Code of 1986, as applicable. 

(c) IMPLEMENTATION.—The Secretary of Health and 

Human Services, Secretary of Labor, and Secretary of the 

Treasury may implement the provisions of this section 

through sub-regulatory guidance, program instruction or otherwise. 

(d) TERMS.—The terms ‘‘group health plan’’; ‘‘health insurance issuer’’; ‘‘group health insurance coverage’’, and ‘‘individual health insurance coverage’’ have the meanings given 

such terms in section 2791 of the Public Health Service Act 

(42 U.S.C. 300gg–91), section 733 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1191b), and 

section 9832 of the Internal Revenue Code of 1986, as applicable. 

SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE 

PROGRAM FOR CERTAIN VISITS RELATING TO 

TESTING FOR COVID–19. 

(a) IN GENERAL.—Section 1833 of the Social Security 

Act (42 U.S.C. 1395l) is amended— 

(1) in subsection (a)(1)— 

(A) by striking ‘‘and’’ before ‘‘(CC)’’; and 

(B) by inserting before the period at the end 

the following: ‘‘, and (DD) with respect to a specified COVID–19 testing-related service described in 
39 

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paragraph (1) of subsection (cc) for which payment 

may be made under a specified outpatient payment 

provision described in paragraph (2) of such subsection, the amounts paid shall be 100 percent of 

the payment amount otherwise recognized under 

such respective specified outpatient payment provision for such service,’’; 

(2) in subsection (b), in the first sentence— 

(A) by striking ‘‘and’’ before ‘‘(10)’’; and 

(B) by inserting before the period at the end 

the following: ‘‘, and (11) such deductible shall not 

apply with respect to any specified COVID–19 testing-related service described in paragraph (1) of 

subsection (cc) for which payment may be made 

under a specified outpatient payment provision described in paragraph (2) of such subsection’’; and 

(3) by adding at the end the following new subsection: 

‘‘(cc) SPECIFIED COVID–19 TESTING-RELATED SERVICES.—For purposes of subsection (a)(1)(DD): 

‘‘(1) DESCRIPTION.— 

‘‘(A) IN GENERAL.—A specified COVID–19 

testing-related service described in this paragraph is 

a medical visit that— 
40 

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‘‘(i) is in any of the categories of HCPCS 

evaluation and management service codes described in subparagraph (B); 

‘‘(ii) is furnished during any portion of 

the emergency period (as defined in section 

1135(g)(1)(B)) (beginning on or after the date 

of enactment of this subsection); 

‘‘(iii) results in an order for or administration of a clinical diagnostic laboratory test 

described in section 1852(a)(1)(B)(iv)(IV); and 

‘‘(iv) relates to the furnishing or administration of such test or to the evaluation of such 

individual for purposes of determining the need 

of such individual for such test. 

‘‘(B) CATEGORIES OF HCPCS CODES.—For 

purposes of subparagraph (A), the categories of 

HCPCS evaluation and management services codes 

are the following: 

‘‘(i) Office and other outpatient services. 

‘‘(ii) Hospital observation services. 

‘‘(iii) Emergency department services. 

‘‘(iv) Nursing facility services. 

‘‘(v) Domiciliary, rest home, or custodial 

care services. 

‘‘(vi) Home services. 
41 

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‘‘(vii) Online digital evaluation and management services. 

‘‘(2) SPECIFIED OUTPATIENT PAYMENT PROVISION.—A specified outpatient payment provision described in this paragraph is any of the following: 

‘‘(A) The hospital outpatient prospective payment system under subsection (t). 

‘‘(B) The physician fee schedule under section 

1848. 

‘‘(C) The prospective payment system developed under section 1834(o). 

‘‘(D) Section 1834(g), with respect to an outpatient critical access hospital service. 

‘‘(E) The payment basis determined in regulations pursuant to section 1833(a)(3) for rural 

health clinic services.’’. 

(b) CLAIMS MODIFIER.—The Secretary of Health and 

Human Services shall provide for an appropriate modifier (or 

other identifier) to include on claims to identify, for purposes 

of subparagraph (DD) of section 1833(a)(1), as added by 

subsection (a), specified COVID–19 testing-related services 

described in paragraph (1) of section 1833(cc) of the Social 

Security Act, as added by subsection (a), for which payment 

may be made under a specified outpatient payment provision 

described in paragraph (2) of such subsection. 
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(c) IMPLEMENTATION.—Notwithstanding any other provision of law, the Secretary of Health and Human Services 

may implement the provisions of, including amendments 

made by, this section through program instruction or otherwise. 

SEC. 6003. COVERAGE OF TESTING FOR COVID–19 AT NO COST 

SHARING UNDER THE MEDICARE ADVANTAGE 

PROGRAM. 

(a) IN GENERAL.—Section 1852(a)(1)(B) of the Social 

Security Act (42 U.S.C. 1395w–22(a)(1)(B)) is amended— 

(1) in clause (iv)— 

(A) by redesignating subclause (IV) as subclause (VI); and 

(B) by inserting after subclause (III) the following new subclauses: 

‘‘(IV) Clinical diagnostic laboratory 

test administered during any portion of 

the emergency period defined in paragraph (1)(B) of section 1135(g) beginning 

on or after the date of the enactment of 

the Families First Coronavirus Response 

Act for the detection of SARS–CoV–2 or 

the diagnosis of the virus that causes 

COVID–19 and the administration of 

such test. 
43 

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‘‘(V) Specified COVID–19 testing-related services (as described in section 

1833(cc)(1)) for which payment would be 

payable under a specified outpatient payment provision described in section 

1833(cc)(2).’’; 

(2) in clause (v), by inserting ‘‘, other than subclauses (IV) and (V) of such clause,’’ after ‘‘clause (iv)’’; 

and 

(3) by adding at the end the following new clause: 

‘‘(vi) PROHIBITION OF APPLICATION OF

CERTAIN REQUIREMENTS FOR COVID–19 TESTING.—In the case of a product or service described in subclause (IV) or (V), respectively, 

of clause (iv) that is administered or furnished 

during any portion of the emergency period described in such subclause beginning on or after 

the date of the enactment of this clause, an 

MA plan may not impose any prior authorization or other utilization management requirements with respect to the coverage of such a 

product or service under such plan.’’. 

(b) IMPLEMENTATION.—Notwithstanding any other provision of law, the Secretary of Health and Human Services 
44 

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may implement the amendments made by this section by program instruction or otherwise. 

SEC. 6004. COVERAGE AT NO COST SHARING OF COVID–19 TESTING UNDER MEDICAID AND CHIP. 

(a) MEDICAID.— 

(1) IN GENERAL.—Section 1905(a)(3) of the Social 

Security Act (42 U.S.C. 1396d(a)(3)) is amended— 

(A) by striking ‘‘other laboratory’’ and inserting ‘‘(A) other laboratory’’; 

(B) by inserting ‘‘and’’ after the semicolon; 

and 

(C) by adding at the end the following new 

subparagraph: 

‘‘(B) in vitro diagnostic products (as defined in section 809.3(a) of title 21, Code of Federal Regulations) 

administered during any portion of the emergency period 

defined in paragraph (1)(B) of section 1135(g) beginning on or after the date of the enactment of this subparagraph for the detection of SARS–CoV–2 or the diagnosis of the virus that causes COVID–19 that are approved, cleared, or authorized under section 510(k), 513, 

515 or 564 of the Federal Food, Drug, and Cosmetic 

Act, and the administration of such in vitro diagnostic 

products;’’. 

(2) NO COST SHARING.— 
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(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 (D), by striking ‘‘or’’ 

at the end; 

(ii) in subparagraph (E), by striking ‘‘; 

and’’ and inserting a comma; and 

(iii) by adding at the end the following 

new subparagraphs: 

‘‘(F) any in vitro diagnostic product described 

in section 1905(a)(3)(B) that is administered during any portion of the emergency period described 

in such section beginning on or after the date of the 

enactment of this subparagraph (and the administration of such product), or 

‘‘(G) COVID–19 testing-related services for 

which payment may be made under the State 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 by adding at the end the following new 

clause: 

‘‘(xi) Any in vitro diagnostic product described in section 1905(a)(3)(B) that is admin-
46 

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istered during any portion of the emergency 

period described in such section beginning on 

or after the date of the enactment of this 

clause (and the administration of such product) and any visit described in section 

1916(a)(2)(G) that is furnished during any 

such portion.’’. 

(C) CLARIFICATION.—The amendments made 

this paragraph shall apply with respect to a State 

plan of a territory in the same manner as a State 

plan of one of the 50 States. 

(3) STATE OPTION TO PROVIDE COVERAGE FOR UNINSURED INDIVIDUALS.— 

(A) IN GENERAL.—Section 1902(a)(10) of the 

Social Security Act (42 U.S.C. 1396a(a)(10)) is 

amended— 

(i) in subparagraph (A)(ii)— 

(I) in subclause (XXI), by striking 

‘‘or’’ at the end; 

(II) in subclause (XXII), by adding 

‘‘or’’ at the end; and 

(III) by adding at the end the following new subclause: 

‘‘(XXIII) during any portion of the 

emergency period defined in paragraph 
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(1)(B) of section 1135(g) beginning on or 

after the date of the enactment of this 

subclause, who are uninsured individuals 

(as defined in subsection (ss));’’; and 

(ii) in the matter following subparagraph 

(G)— 

(I) by striking ‘‘and (XVII)’’ and inserting ‘‘, (XVII)’’; and 

(II) by inserting after ‘‘instead of 

through subclause (VIII)’’ the following: 

‘‘, and (XVIII) the medical assistance 

made available to an uninsured individual 

(as defined in subsection (ss)) who is eligible for medical assistance only because of 

subparagraph (A)(ii)(XXIII) shall be limited to medical assistance for any in vitro 

diagnostic product described in section 

1905(a)(3)(B) that is administered during 

any portion of the emergency period described in such section beginning on or 

after the date of the enactment of this 

subclause (and the administration of such 

product) and any visit described in section 

1916(a)(2)(G) that is furnished during 

any such portion’’. 
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(B) RECEIPT AND INITIAL PROCESSING OF APPLICATIONS AT CERTAIN LOCATIONS.—Section 

1902(a)(55) of the Social Security Act (42 U.S.C. 

1396a(a)(55)) is amended, in the matter preceding 

subparagraph (A), by striking ‘‘or 

(a)(10)(A)(ii)(IX)’’ and inserting 

‘‘(a)(10)(A)(ii)(IX), or (a)(10)(A)(ii)(XXIII)’’. 

(C) UNINSURED INDIVIDUAL DEFINED.—Section 1902 of the Social Security Act (42 U.S.C. 

1396a) is amended by adding at the end the following new subsection: 

‘‘(ss) UNINSURED INDIVIDUAL DEFINED.—For purposes 

of this section, the term ‘uninsured individual’ means, notwithstanding any other provision of this title, any individual 

who is— 

‘‘(1) not described in subsection (a)(10)(A)(i); and 

‘‘(2) not enrolled in a Federal health care program 

(as defined in section 1128B(f)), a group health plan, 

group or individual health insurance coverage offered by 

a health insurance issuer (as such terms are defined in 

section 2791 of the Public Health Service Act), or a 

health plan offered under chapter 89 of title 5, United 

States Code.’’. 

(D) FEDERAL MEDICAL ASSISTANCE PERCENTAGE.—Section 1905(b) of the Social Security Act 
49 

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(42 U.S.C. 1396d(b)) is amended by adding at the 

end the following new sentence: ‘‘Notwithstanding 

the first sentence of this subsection, the Federal 

medical assistance percentage shall be 100 per centum with respect to (and, notwithstanding any 

other provision of this title, available for) medical 

assistance provided to uninsured individuals (as defined in section 1902(ss)) who are eligible for such 

assistance only on the basis of section 

1902(a)(10)(A)(ii)(XXIII) and with respect to expenditures described in section 1903(a)(7) that a 

State demonstrates to the satisfaction of the Secretary are attributable to administrative costs related to providing for such medical assistance to 

such individuals under the State plan.’’. 

(b) CHIP.— 

(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: 

‘‘(10) CERTAIN IN VITRO DIAGNOSTIC PRODUCTS

FOR COVID–19 TESTING.—The child health assistance 

provided to a targeted low-income child shall include coverage of any in vitro diagnostic product described in section 1905(a)(3)(B) that is administered during any portion of the emergency period described in such section 
50 

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beginning on or after the date of the enactment of this 

subparagraph (and the administration of such product).’’. 

(2) COVERAGE FOR TARGETED LOW-INCOME PREGNANT WOMEN.—Section 2112(b)(4) of the Social Security Act (42 U.S.C. 1397ll(b)(4)) is amended by inserting ‘‘under section 2103(c)’’ after ‘‘same requirements’’. 

(3) PROHIBITION OF COST SHARING.—Section 

2103(e)(2) of the Social Security Act (42 U.S.C. 

1397cc(e)(2)) is amended— 

(A) in the paragraph header, by inserting ‘‘, 

COVID–19 TESTING,’’ before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; and 

(B) by striking ‘‘category of services described 

in subsection (c)(1)(D) or’’ and inserting ‘‘categories of services described in subsection (c)(1)(D), 

in vitro diagnostic products described in subsection 

(c)(10) (and administration of such products), visits 

described in section 1916(a)(2)(G), or’’. 

SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE DEVICES AS COVERED COUNTERMEASURES. 

Section 319F–3(i)(1) of the Public Health Service Act 

(42 U.S.C. 247d–6d(i)(1)) is amended— 

(1) in subparagraph (B), by striking ‘‘or’’ at the 

end; 
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(2) in subparagraph (C), by striking the period at 

the end and inserting ‘‘; or’’; and 

(3) by adding at the end the following new subparagraph: 

‘‘(D) a personal respiratory protective device 

that is— 

‘‘(i) approved by the National Institute for 

Occupational Safety and Health under part 84 

of title 42, Code of Federal Regulations (or 

successor regulations); 

‘‘(ii) subject to the emergency use authorization issued by the Secretary on March 2, 

2020, or subsequent emergency use authorizations, pursuant to section 564 of the Federal 

Food, Drug, and Cosmetic Act (authorizing 

emergency use of personal respiratory protective devices during the COVID–19 outbreak); 

and 

‘‘(iii) used during the period beginning on 

January 27, 2020, and ending on October 1, 

2024, in response to the public health emergency declared on January 31, 2020, pursuant 

to section 319 as a result of confirmed cases 

of 2019 Novel Coronavirus (2019-nCoV).’’. 
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SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR VETERANS, AND COVERAGE FOR FEDERAL CIVILIANS. 

(a) TRICARE.—The Secretary of Defense may not require any copayment or other cost sharing under chapter 55 

of title 10, United States Code, for in vitro diagnostic products described in paragraph (1) of section 6001(a) (or the administration of such products) or visits described in paragraph (2) of such section furnished during any portion of the 

emergency period defined in paragraph (1)(B) of section 

1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) 

beginning on or after the date of the enactment of this Act. 

(b) VETERANS.—The Secretary of Veterans Affairs may 

not require any copayment or other cost sharing under chapter 17 of title 38, United States Code, for in vitro diagnostic 

products described in paragraph (1) of section 6001(a) (or 

the administration of such products) or visits described in 

paragraph (2) of such section furnished during any portion 

of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b– 

5(g)) beginning on or after the date of the enactment of this 

Act. 

(c) FEDERAL CIVILIANS.—No copayment or other cost 

sharing may be required for any individual occupying a position in the civil service (as that term is defined in section 

2101(1) of title 5, United States Code) enrolled in a health 
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benefits plan, including any plan under chapter 89 of title 5, 

United States Code, or for any other individual currently enrolled in any plan under chapter 89 of title 5 for in vitro diagnostic products described in paragraph (1) of section 

6001(a) (or the administration of such products) or visits described in paragraph (2) of such section furnished during any 

portion of the emergency period defined in paragraph (1)(B) 

of section 1135(g) of the Social Security Act (42 U.S.C. 

1320b–5(g)) beginning on or after the date of the enactment 

of this Act. 

SEC. 6007. COVERAGE OF TESTING FOR COVID–19 AT NO COST 

SHARING FOR INDIANS RECEIVING PURCHASED/ 

REFERRED CARE. 

The Secretary of Health and Human Services shall 

cover, without the imposition of any cost sharing requirements, the cost of providing any COVID–19 related items 

and services as described in paragraph (1) of section 6001(a) 

(or the administration of such products) or visits described 

in paragraph (2) of such section furnished during any portion 

of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 320b– 

5(g)) beginning on or after the date of the enactment of this 

Act to Indians (as defined in section 4 of the Indian Health 

Care Improvement Act (25 U.S.C. 1603)) receiving health 

services through the Indian Health Service, including through 
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an Urban Indian Organization, regardless of whether such 

items or services have been authorized under the purchased/ 

referred care system funded by the Indian Health Service or 

is covered as a health service of the Indian Health Service. 

SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP. 

(a) IN GENERAL.—Subject to subsection (b), for each 

calendar quarter occurring during the period beginning on 

the first day of the emergency period defined in paragraph 

(1)(B) of section 1135(g) of the Social Security Act (42 

U.S.C. 1320b–5(g)) and ending on the last day of the calendar quarter in which the last day of such emergency period 

occurs, the Federal medical assistance percentage determined 

for each State, including the District of Columbia, American 

Samoa, Guam, the Commonwealth of the Northern Mariana 

Islands, Puerto Rico, and the United States Virgin Islands, 

under section 1905(b) of the Social Security Act (42 U.S.C. 

1396d(b)) shall be increased by 6.2 percentage points. 

(b) REQUIREMENT FOR ALL STATES.—A State described in subsection (a) may not receive the increase described in such subsection in the Federal medical assistance 

percentage for such State, with respect to a quarter, if— 

(1) eligibility standards, methodologies, or procedures under the State plan of such State under title XIX 

of the Social Security Act (42 U.S.C. 1396 et seq.) (including any waiver under such title or section 1115 of 
55 

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such Act (42 U.S.C. 1315)) are more restrictive during 

such quarter than the eligibility standards, methodologies, or procedures, respectively, under such plan (or 

waiver) as in effect on January 1, 2020; 

(2) the amount of any premium imposed by the 

State pursuant to section 1916 or 1916A of such Act 

(42 U.S.C. 1396o, 1396o–1) during such quarter, with 

respect to an individual enrolled under such plan (or 

waiver), exceeds the amount of such premium as of January 1, 2020; 

(3) the State fails to provide that an individual who 

is enrolled for benefits under such plan (or waiver) as 

of the date of enactment of this section or enrolls for 

benefits under such plan (or waiver) during the period 

beginning on such date of enactment and ending the last 

day of the month in which the emergency period described in subsection (a) ends shall be treated as eligible 

for such benefits through the end of the month in which 

such emergency period ends unless the individual requests a voluntary termination of eligibility or the individual ceases to be a resident of the State; or 

(4) the State does not provide coverage under such 

plan (or waiver), without the imposition of cost sharing, 

during such quarter for any testing services and treat-
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ments for COVID–19, including vaccines, specialized 

equipment, and therapies. 

(c) REQUIREMENT FOR CERTAIN STATES.—Section 

1905(cc) of the Social Security Act (42 U.S.C. 1396d(cc)) is 

amended by striking the period at the end of the subsection 

and inserting ‘‘and section 6008 of the Families First 

Coronavirus Response Act, except that in applying such 

treatments to the increases in the Federal medical assistance 

percentage under section 6008 of the Families First 

Coronavirus Response Act, the reference to ‘December 31, 

2009’ shall be deemed to be a reference to ‘March 11, 

2020’.’’. 

SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES. 

Section 1108(g) of the Social Security Act (42 U.S.C. 

1308(g)) is amended— 

(1) in paragraph (2)— 

(A) in subparagraph (B)— 

(i) in clause (i), by striking ‘‘and’’ at the 

end; 

(ii) in clause (ii), by striking ‘‘for each of 

fiscal years 2020 through 2021, 

$126,000,000;’’ and inserting ‘‘for fiscal year 

2020, $128,712,500; and’’; and 
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(iii) by adding at the end the following 

new clause: 

‘‘(iii) for fiscal year 2021, 

$127,937,500;’’; 

(B) in subparagraph (C)— 

(i) in clause (i), by striking ‘‘and’’ at the 

end; 

(ii) in clause (ii), by striking ‘‘for each of 

fiscal years 2020 through 2021, 

$127,000,000;’’ and inserting ‘‘for fiscal year 

2020, $130,875,000; and’’; and 

(iii) by adding at the end the following 

new clause: 

‘‘(iii) for fiscal year 2021, 

$129,712,500;’’; 

(C) in subparagraph (D)— 

(i) in clause (i), by striking ‘‘and’’ at the 

end; 

(ii) in clause (ii), by striking ‘‘for each of 

fiscal years 2020 through 2021, $60,000,000; 

and’’ and inserting ‘‘for fiscal year 2020, 

$63,100,000; and’’; and 

(iii) by adding at the end the following 

new clause: 
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‘‘(iii) for fiscal year 2021, $62,325,000; 

and’’; and 

(D) in subparagraph (E)— 

(i) in clause (i), by striking ‘‘and’’ at the 

end; 

(ii) in clause (ii), by striking ‘‘for each of 

fiscal years 2020 through 2021, $84,000,000.’’ 

and inserting ‘‘for fiscal year 2020, 

$86,325,000; and’’; and 

(iii) by adding at the end the following 

new clause: 

‘‘(iii) for fiscal year 2021, $85,550,000.’’; 

and 

(2) in paragraph (6)(A)— 

(A) in clause (i), by striking ‘‘$2,623,188,000’’ 

and inserting ‘‘$2,716,188,000’’; and 

(B) in clause (ii), by striking 

‘‘$2,719,072,000’’ and inserting ‘‘$2,809,063,000’’. 

SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY REGARDING MEDICARE TELEHEALTH 

SERVICES FURNISHED DURING COVID–19 EMERGENCY PERIOD. 

Paragraph (3)(A) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) is amended to read as follows: 
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‘‘(A) furnished to such individual, during the 

3-year period ending on the date such telehealth 

service was furnished, an item or service that would 

be considered covered under title XVIII if furnished 

to an individual entitled to benefits or enrolled 

under such title; or’’. 

Ω5æ Amend division G to read as follows: 

DIVISION G—TAX CREDITS FOR 

PAID SICK AND PAID FAMILY 

AND MEDICAL LEAVE 

SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE. 

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

shall be allowed as a credit against the tax imposed by section 3111(a) or 3221(a) of the Internal Revenue Code of 

1986 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) 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 
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Leave Act) 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 for all preceding calendar quarters. 

(3) 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(a) or 3221(a) of such Code for 

such calendar quarter (reduced by any credits allowed 

under subsections (e) and (f) of section 3111 of such 

Code for such quarter) on the wages paid with respect 

to the employment of all employees of the employer. 

(4) REFUNDABILITY OF EXCESS CREDIT.— 

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

under subsection (a) exceeds the limitation of paragraph (3) for any calendar quarter, such excess 

shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such 

Code. 
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(B) TREATMENT OF PAYMENTS.—For purposes of section 1324 of title 31, United States 

Code, any amounts due to an employer under this 

paragraph shall be treated in the same manner as 

a refund due from a credit provision referred to in 

subsection (b)(2) of such section. 

(c) QUALIFIED SICK LEAVE WAGES.—For purposes of 

this section, the term ‘‘qualified sick leave wages’’ means 

wages (as defined in section 3121(a) of the Internal Revenue 

Code of 1986) and compensation (as defined in section 

3231(e) of the Internal Revenue Code) paid by an employer 

which are required to be paid by reason of the Emergency 

Paid Sick Leave 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) of the Internal Rev-
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•HRES 904 EH 

enue Code of 1986), but only to the extent that such 

amounts are excluded from the gross income of employees by reason of section 106(a) of such Code. 

(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 of the Treasury (or the Secretary’s delegate) 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) SPECIAL RULES.— 

(1) DENIAL OF DOUBLE BENEFIT.—For purposes 

of chapter 1 of such Code, 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 section 45S of such Code. 

(2) ELECTION NOT TO HAVE SECTION APPLY.— 

This section shall not apply with respect to any employer 

for any calendar quarter if such employer elects (at such 
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time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to 

have this section apply. 

(3) CERTAIN TERMS.—Any term used in this section which is also used in chapter 21 of such Code shall 

have the same meaning as when used in such chapter. 

(4) CERTAIN GOVERNMENTAL EMPLOYERS.—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. 

(f) REGULATIONS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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, 
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(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), and 

(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. 

(g) APPLICATION OF SECTION.—This section shall apply 

only to wages paid with respect to the period beginning on 

a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending 

on December 31, 2020. 

(h) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS

INSURANCE TRUST FUND.—There are hereby appropriated 

to the Federal Old-Age and Survivors Insurance Trust Fund 

and the Federal Disability Insurance Trust Fund established 

under section 201 of the Social Security Act (42 U.S.C. 401) 

and the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act 

of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section 

(without regard to this subsection). Amounts appropriated by 

the preceding sentence shall be transferred from the general 
65 

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

extent possible the transfers which would have occurred to 

such Trust Fund or Account had this section not been enacted. 

SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS. 

(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the 

case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A 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, the term ‘‘eligible self-employed individual’’ means an individual who— 

(1) regularly carries on any trade or business within 

the meaning of section 1402 of such Code, and 

(2) would be entitled to receive paid leave during 

the taxable year pursuant to the Emergency Paid Sick 

Leave Act if the individual were an employee of an employer (other than himself or herself). 

(c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.— 

For purposes of this section— 
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(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 the applicable number of days) 

that the individual is unable to perform services in 

any trade or business referred to in section 1402 of 

such Code 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), 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— 
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(A) the net earnings from self-employment of 

the individual for the taxable year, divided by 

(B) 260. 

(3) APPLICABLE NUMBER OF DAYS.—For purposes 

of this subsection, the term ‘‘applicable number of days’’ 

means, with respect to any taxable year, the excess (if 

any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable 

years. 

(d) SPECIAL RULES.— 

(1) CREDIT REFUNDABLE.— 

(A) 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. 

(B) 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. 

(2) DOCUMENTATION.—No credit shall be allowed 

under this section unless the individual maintains such 

documentation as the Secretary of the Treasury (or the 
68 

•HRES 904 EH 

Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual. 

(3) 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 the Internal 

Revenue 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) shall be reduced (but 

not below zero) to the extent that the sum of the amount 

described in such subsection and in section 7001(b)(1) 

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). 

(4) CERTAIN TERMS.—Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when 

used in such chapter. 

(e) APPLICATION OF SECTION.—Only days occurring 

during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is 

during the 15-day period beginning on the date of the enact-
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ment of this Act, and ending on December 31, 2020, may be 

taken into account under subsection (c)(1)(A). 

(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR

CODE TAX SYSTEMS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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 of 

the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective 

possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of the Treasury (or the Secretary’s delegate) 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 (or the Secretary’s delegate) 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 ap-
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proved by the Secretary of the Treasury (or the Secretary’s delegate), 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. 

(g) REGULATIONS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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 Act, and 

(2) regulations or other guidance to minimize compliance and record-keeping burdens under this section. 
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SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY 

LEAVE. 

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

shall be allowed as a credit against the tax imposed by section 3111(a) or 3221(a) of the Internal Revenue Code of 

1986 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) 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, $10,000. 

(2) 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(a) or 3221(a) of such Code for 

such calendar quarter (reduced by any credits allowed 

under subsections (e) and (f) of section 3111 of such 

Code, and section 7001 of this Act, for such quarter) on 
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the wages paid with respect to the employment of all employees of the employer. 

(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) of such 

Code. 

(c) QUALIFIED FAMILY LEAVE WAGES.—For purposes 

of this section, the term ‘‘qualified family leave wages’’ means 

wages (as defined in section 3121(a) of such Code) and compensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be 

paid by reason of the Emergency Family and Medical Leave 

Expansion Act (including the amendments made by 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 
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•HRES 904 EH 

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) of the Internal Revenue Code of 1986), but only to the extent that such 

amounts are excluded from the gross income of employees by reason of section 106(a) of such Code. 

(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 of the Treasury (or the Secretary’s delegate) 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) SPECIAL RULES.— 

(1) DENIAL OF DOUBLE BENEFIT.—For purposes 

of chapter 1 of such Code, 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 section 45S of such Code. 
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(2) ELECTION NOT TO HAVE SECTION APPLY.— 

This section shall not apply with respect to any employer 

for any calendar quarter if such employer elects (at such 

time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to 

have this section apply. 

(3) CERTAIN TERMS.—Any term used in this section which is also used in chapter 21 of such Code shall 

have the same meaning as when used in such chapter. 

(4) CERTAIN GOVERNMENTAL EMPLOYERS.—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. 

(f) REGULATIONS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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 an-
75 

•HRES 904 EH 

ticipation 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), and 

(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). 

(g) APPLICATION OF SECTION.—This section shall apply 

only to wages paid with respect to the period beginning on 

a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending 

on December 31, 2020. 

(h) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS

INSURANCE TRUST FUND.—There are hereby appropriated 

to the Federal Old-Age and Survivors Insurance Trust Fund 

and the Federal Disability Insurance Trust Fund established 

under section 201 of the Social Security Act (42 U.S.C. 401) 

and the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act 

of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduc-
76 

•HRES 904 EH 

tion in revenues to the Treasury by reason of this section 

(without regard to this subsection). Amounts appropriated by 

the preceding sentence shall be transferred from the general 

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

extent possible the transfers which would have occurred to 

such Trust Fund or Account had this section not been enacted. 

SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS. 

(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the 

case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A 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, the term ‘‘eligible self-employed individual’’ means an individual who— 

(1) regularly carries on any trade or business within 

the meaning of section 1402 of such Code, and 

(2) would be entitled to receive paid leave during 

the taxable year pursuant to the Emergency Family and 

Medical Leave Expansion Act if the individual were an 

employee of an employer (other than himself or herself). 
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(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 50) during the taxable year that the individual is unable to 

perform services in any trade or business referred 

to in section 1402 of such Code for a reason with 

respect to which such individual would be entitled 

to receive paid leave as described in subsection (b), 

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. 
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(d) SPECIAL RULES.— 

(1) CREDIT REFUNDABLE.— 

(A) 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. 

(B) 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. 

(2) DOCUMENTATION.—No credit shall be allowed 

under this section unless the individual maintains such 

documentation as the Secretary of the Treasury (or the 

Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual. 

(3) 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 the Internal 

Revenue 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) 
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shall be reduced (but not below zero) to the extent that 

the sum of the amount described in such subsection and 

in section 7003(b)(1) exceeds $10,000. 

(4) CERTAIN TERMS.—Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when 

used in such chapter. 

(5) 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. 

(e) APPLICATION OF SECTION.—Only days occurring 

during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is 

during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020, may be 

taken into account under subsection (c)(1)(A). 

(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.— 

(1) PAYMENTS TO POSSESSIONS WITH MIRROR

CODE TAX SYSTEMS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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 
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reason of the application of the provisions of this section. 

Such amounts shall be determined by the Secretary of 

the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective 

possession. 

(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of the Treasury (or the Secretary’s delegate) 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 (or the Secretary’s delegate) 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 of the Treasury (or the Secretary’s delegate), 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 
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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. 

(e) REGULATIONS.—The Secretary of the Treasury (or 

the Secretary’s delegate) 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 Act, and 

(2) regulations or other guidance to minimize compliance and record-keeping burdens under this section. 

SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 

(a) IN GENERAL.—Any wages required to be paid by 

reason of the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act shall not be 

considered wages for purposes of section 3111(a) of the Internal Revenue Code of 1986 or compensation for purposes 

of section 3221(a) of such Code. 

(b) ALLOWANCE OF CREDIT FOR HOSPITAL INSURANCE

TAXES.— 
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(1) IN GENERAL.—The credit allowed by section 

7001 and the credit allowed by section 7003 shall each 

be increased by the amount of the tax imposed by section 3111(b) of the Internal Revenue Code of 1986 on 

qualified sick leave wages, or qualified family leave 

wages, for which credit is allowed under such section 

7001 or 7003 (respectively). 

(2) DENIAL OF DOUBLE BENEFIT.—For denial of 

double benefit with respect to the credit increase under 

paragraph (1), see sections 7001(e)(1) and 7003(e)(1). 

(c) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS

INSURANCE TRUST FUND.—There are hereby appropriated 

to the Federal Old-Age and Survivors Insurance Trust Fund 

and the Federal Disability Insurance Trust Fund established 

under section 201 of the Social Security Act (42 U.S.C. 401) 

and the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act 

of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section 

(without regard to this subsection). Amounts appropriated by 

the preceding sentence shall be transferred from the general 

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

extent possible the transfers which would have occurred to 
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such Trust Fund or Account had this section not been enacted. 

Attest: 

Clerk.