Directing the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201.

That the Clerk of the House of Representatives shall, in the engrossment of the bill H.R. 6201, make the following corrections: (1) Amend division A to read as follows: 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: 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 Provided Commodity Assistance Program For an additional amount for the Commodity Assistance Program 7 U.S.C. 2036(a) 7 U.S.C. 7508(a)(1) Provided Provided further General Provisions—This Title 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 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 (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 authorize 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 (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) 7 U.S.C. 2015(c) (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 42 U.S.C. 1760(d) 42 U.S.C. 175l (2) The term public health emergency designation 42 U.S.C. 247d (3) The term school 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 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 emergency: Provided II Department of Defense Defense Health Program For an additional amount for Defense Health Program Provided III Department of the Treasury Internal Revenue Service Taxpayer Services For an additional amount for Taxpayer Services Provided Operations Support Provided further IV Department of Health and Human Services Indian Health Service Indian Health Services For an additional amount for Indian Health Services Provided Provided further 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 OAA Provided Provided further Office of the Secretary public health and social services emergency fund For an additional amount for Public Health and Social Services Emergency Fund 42 U.S.C. 300hh–11 Provided uninsured individual (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 chapter 89 Provided further VI Department of Veterans Affairs Veterans Health Administration Medical Services For an additional amount for Medical Services Provided Medical Community Care For an additional amount for Medical Community Care Provided VII General Provisions—This Act 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 Provided further 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. 1703. Each amount appropriated or made available by this Act is in addition to amounts otherwise appropriated for the fiscal year involved. 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. 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. 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. 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. This division may be cited as the Second Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 . (2) Amend division C to read as follows: C Emergency Family and Medical Leave Expansion Act 3101. Short title This Act may be cited as Emergency Family and Medical Leave Expansion Act 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) (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) under subsection (a) 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 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 (B) Employer threshold Section 101(4)(A)(i) shall be applied by substituting fewer than 500 employees 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 definitions 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 (B) Public health emergency The term public health emergency (C) Child care provider The term child care provider eligible child care provider 42 U.S.C. 9858n (D) School The term school elementary school secondary school 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). (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) (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 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. (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— (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. . 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 employers 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. 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). 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. 3106. Effective Date This Act shall take effect not later than 15 days after the date of enactment of this Act. . (3) Amend division E to read as follows: E Emergency Paid Sick Leave Act 5101. Short title This Act may be cited as the Emergency Paid Sick Leave Act 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. (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). (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). 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. (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). 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. 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 (2) be subject to the penalties described in sections 16 and 17 of such Act ( 29 U.S.C. 216 (b) Unlawful termination An employer who willfully violates section 5104 shall— (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) (2) be subject to the penalties described in sections 16 and 17 of such Act ( 29 U.S.C. 216 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 they have worked under the multiemployer collective bargaining agreement for the uses specified in section 5102(a). 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. 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. 5109. Sunset This Act, and the requirements under this Act, shall expire on December 31, 2020. 5110. Definitions For purposes of the Act: (1) Employee The terms employee (A) (i) an employee, as defined in section 3(e) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(e) (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 (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 (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). (2) Employer (A) In general The term employer (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 (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) (bb) any successor in interest of an employer; (III) includes any public agency 29 U.S.C. 203(x) (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 industry or activity affecting commerce commerce industry affecting commerce 29 U.S.C. 142 (II) Employee The term employee 29 U.S.C. 203(e) (III) Person The term person 29 U.S.C. 203(a) (3) FLSA terms The terms employ State 29 U.S.C. 203 (4) FMLA terms The terms health care provider son or daughter 29 U.S.C. 2611 (5) Paid sick time (A) In general The term paid sick time (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 subparagraph (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 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. (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. 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; (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. . (4) Amend division F to read as follows: F Health Provisions 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) (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 Income Security Act of 1974, and subchapter B of chapter 100 (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 individual health insurance coverage 42 U.S.C. 300gg–91 29 U.S.C. 1191b section 9832 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 (1) in subsection (a)(1)— (A) by striking and (CC) (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 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 (10) (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 (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— (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. (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. (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. 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) (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 (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, clause (iv) (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 may implement the amendments made by this section by program instruction or otherwise. 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) (A) by striking other laboratory (A) (B) by inserting 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 (A) In general Subsections (a)(2) and (b)(2) of section 1916 of the Social Security Act ( 42 U.S.C. 1396o (i) in subparagraph (D), by striking or (ii) in subparagraph (E), by striking ; 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) (xi) 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 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) (i) in subparagraph (A)(ii)— (I) in subclause (XXI), by striking or (II) in subclause (XXII), by adding or (III) by adding at the end the following new subclause: (XXIII) 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 subclause, who are uninsured individuals (as defined in subsection (ss)); ; and (ii) in the matter following subparagraph (G)— (I) by striking and (XVII) , (XVII) (II) by inserting after instead of through subclause (VIII) , 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 (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) or (a)(10)(A)(ii)(IX) (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 (ss) Uninsured individual defined For purposes of this section, the term uninsured individual (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 . (D) Federal medical assistance percentage Section 1905(b) of the Social Security Act ( 42 U.S.C. 1396d(b) 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) (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 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) under section 2103(c) same requirements (3) Prohibition of cost sharing Section 2103(e)(2) of the Social Security Act ( 42 U.S.C. 1397cc(e)(2) (A) in the paragraph header, by inserting , COVID–19 testing, or pregnancy-related assistance (B) by striking category of services described in subsection (c)(1)(D) or 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 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 (2) in subparagraph (C), by striking the period at the end and inserting ; or (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). . 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 42 U.S.C. 1320b–5(g) (b) Veterans The Secretary of Veterans Affairs may not require any copayment or other cost sharing under chapter 17 42 U.S.C. 1320b–5(g) (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 benefits plan, including any plan under chapter 89 chapter 89 42 U.S.C. 1320b–5(g) 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) 25 U.S.C. 1603 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) 42 U.S.C. 1396d(b) (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 42 U.S.C. 1315 (2) the amount of any premium imposed by the State pursuant to section 1916 or 1916A of such Act ( 42 U.S.C. 1396o (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 treatments 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) and section 6008 section 6008 December 31, 2009 March 11, 2020 6009. Increase in Medicaid allotments for territories Section 1108(g) of the Social Security Act ( 42 U.S.C. 1308(g) (1) in paragraph (2)— (A) in subparagraph (B)— (i) in clause (i), by striking and (ii) in clause (ii), by striking for each of fiscal years 2020 through 2021, $126,000,000; for fiscal year 2020, $128,712,500; and (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 (ii) in clause (ii), by striking for each of fiscal years 2020 through 2021, $127,000,000; for fiscal year 2020, $130,875,000; 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 (ii) in clause (ii), by striking for each of fiscal years 2020 through 2021, $60,000,000; and for fiscal year 2020, $63,100,000; and (iii) by adding at the end the following new clause: (iii) for fiscal year 2021, $62,325,000; and ; and (D) in subparagraph (E)— (i) in clause (i), by striking and (ii) in clause (ii), by striking for each of fiscal years 2020 through 2021, $84,000,000. for fiscal year 2020, $86,325,000; 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 $2,716,188,000 (B) in clause (ii), by striking $2,719,072,000 $2,809,063,000 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) (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 . . (5) Amend division G to read as follows: G Tax Credits for Paid Sick and Paid Family and Medical Leave 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 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. (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 section 3121(a) 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 section 5000(b)(1) (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 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, (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 45 U.S.C. 231n–1(a) 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 (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 (c) Qualified sick leave equivalent amount For purposes of this section— (1) In general The term qualified sick leave equivalent amount (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 (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 (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) (4) Certain terms Any term used in this section which is also used in chapter 2 (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 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 (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. 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 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 (d) Allowance of credit for certain health plan expenses (1) In general The amount of the credit allowed under subsection (a) shall be increased by so much of the employer’s qualified health plan expenses as are properly allocable to the qualified family leave wages for which such credit is so allowed. (2) Qualified health plan expenses For purposes of this subsection, the term qualified health plan expenses section 5000(b)(1) (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. (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 anticipation of the allowance of the credit allowed under this section, (4) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a), 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 45 U.S.C. 231n–1(a) 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 (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). (c) Qualified family leave equivalent amount For purposes of this section— (1) In general The term qualified family leave equivalent amount (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 (A) the net earnings from self-employment income of the individual for the taxable year, divided by (B) 260. (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) (4) Certain terms Any term used in this section which is also used in chapter 2 (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 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 (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. 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) (b) Allowance of credit for hospital insurance taxes (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) (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 45 U.S.C. 231n–1(a) . Cheryl L. Johnson, Clerk.

Summary: This resolution directs the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201 (Families First Coronavirus Response Act), including modifications to provisions regarding requirements and tax credits for paid sick leave.