258 
SEC. 20213. BUSINESS INTERRUPTION CREDIT FOR CER-
TAIN SELF-EMPLOYED INDIVIDUALS. 
(a) CREDIT AGAINST TAX.—In the case of an eligible 
self-employed individual, there shall be allowed as a credit 
against the tax imposed by chapter 1 of subtitle A of the 
Internal Revenue Code of 1986 for the taxpayer’s first 
taxable year beginning in 2020 an amount equal to 90 
percent of the eligible self-employed individual’s qualified 
self-employment income. 
(b) LIMITATIONS.— 
(1) OVERALL
LIMITATION.—The amount of 
qualified self-employment income taken into account 
under subsection (a) with respect to any eligible self- 
employed individual shall not exceed $45,000. 
(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.— 
(A) IN
GENERAL.—The amount of the 
credit allowed by subsection (a) (after applica-
tion of paragraph (1)) shall be reduced (but not 
below zero) by 50 percent of so much of the 
taxpayer’s modified adjusted gross income for 
the taxpayer’s first taxable year beginning in 
2020 as exceeds $60,000 ($120,000 in the case 
of a joint return). 
(B) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this section the term 
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259 
‘‘modified adjusted gross income’’ means ad-
justed gross income determined without regard 
to sections 911, 931, and 933 of such Code. 
(c) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
purposes of this section, the term ‘‘eligible self-employed 
individual’’ means an individual— 
(1) who— 
(A) regularly carries on one or more trades 
or businesses within the meaning of section 
1402 of such Code, or 
(B) is allocated income or loss described in 
section 702(a)(8) of such Code from any trade 
or business carried on by a partnership which 
is not excluded under section 1402 of such 
Code, and 
(2) for whom gross self-employment income 
during the first taxable year beginning in 2020 is 
less than 90 percent of such individual’s gross self- 
employment income during the first taxable year be-
ginning in 2019. 
(d) QUALIFIED SELF-EMPLOYMENT INCOME.—For 
purposes of this section— 
(1) IN GENERAL.—The term ‘‘qualified self-em-
ployment income’’ means the product of— 
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(A) the specified gross self-employment in-
come reduction for the first taxable year begin-
ning in 2020, multiplied by 
(B) the ratio of— 
(i) self-employment income (as deter-
mined under section 1402(b) of such Code, 
but not below zero) for the first taxable 
year beginning in 2019, divided by 
(ii) gross self-employment income for 
the first taxable year beginning in 2019. 
(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.—In the case of any tax-
payer, qualified self-employment income shall not ex-
ceed the excess (if any) of— 
(A) modified adjusted gross income for the 
first taxable year beginning in 2019, over 
(B) modified adjusted gross income for the 
first taxable year beginning in 2020. 
(3) SPECIFIED GROSS SELF-EMPLOYMENT IN-
COME REDUCTION.—For purposes of paragraph (1), 
the term ‘‘specified gross self-employment income re-
duction’’ means, with respect to a taxable year, the 
excess (if any) of— 
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261 
(A) 90 percent of gross self-employment 
income for the taxable year preceding such tax-
able year, over 
(B) gross self-employment income for such 
taxable year. 
(e) GROSS SELF-EMPLOYMENT INCOME.—For pur-
poses of this section, the term ‘‘gross self-employment in-
come’’ means, with respect to any taxable year, the sum 
of— 
(1) the eligible self-employed individuals’ gross 
income derived from all trades or business carried on 
by such individual for purposes of determining net 
earnings from self-employment under section 1402 
of such Code for such taxable year, and 
(2) the eligible individual’s distributive share of 
gross income (as determined under section 702(c) of 
such Code) from any trade or business carried on by 
a partnership for purposes of determining net earn-
ings from self-employment under section 1402 of 
such Code (and which is not excluded under such 
section) for such taxable year. 
(f) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(A) IN GENERAL.—The credit determined 
under this section shall be treated as a credit 
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262 
allowed to the taxpayer under subpart C of part 
IV of subchapter A of chapter 1 of such Code. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any refund due from the credit allowed 
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 al-
lowed under this section unless the taxpayer main-
tains such documentation as the Secretary of the 
Treasury (or the Secretary’s delegate) may prescribe 
to establish such individual as an eligible self-em-
ployed individual. 
(3) DENIAL OF DOUBLE BENEFIT.—Qualified 
self-employment income shall be reduced by— 
(A) the qualified sick leave equivalent 
amount for which a credit is allowed under sec-
tion 7002(a) of the Families First Coronavirus 
Response Act and the qualified family leave 
equivalent amount for which a credit is allowed 
under section 7004(a) of such Act, 
(B) the qualified wages for which a credit 
is allowed under section 2301 of the CARES 
Act, 
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263 
(C) the amount of the credit allowed under 
section 6432 of the Internal Revenue Code of 
1986 (as added by this Act), and 
(D) except to the extent taken into account 
in determining gross self-employment income, 
amounts from a covered loan under section 
7(a)(36) of the Small Business Act that are— 
(i) 
forgiven 
pursuant 
to 
section 
1106(b) of the CARES Act, and 
(ii) paid or distributed to the eligible 
self-employed individual as payroll costs 
described in section 7(a)(36)(A)(viii)(I) of 
the Small Business Act. 
(4) JOINT RETURNS.— 
(A) IN GENERAL.—In the case of a joint 
return, the taxpayer shall be treated for pur-
poses of this section as an eligible self-employed 
individual if either spouse is an eligible self-em-
ployed individual. 
(B) APPLICATION OF MODIFIED ADJUSTED 
GROSS
INCOME
LIMITATION
ON
QUALIFIED 
SELF-EMPLOYMENT
INCOME.—If the taxpayer 
filed a joint return for only one of the taxable 
years described in subsection (d)(2), such limi-
tation shall apply in such manner as the Sec-
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264 
retary of the Treasury (or the Secretary’s dele-
gate) may provide. 
(5) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any tax-
payer for any taxable year if such taxpayer elects (at 
such time and in such manner as the Secretary of 
the Treasury, or the Secretary’s delegate, may pre-
scribe) not to have this section apply. 
(g) APPLICATION OF CREDIT IN CERTAIN POSSES-
SIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury (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 de-
termined 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 dele-
gate) 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 
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(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 respec-
tive 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 pos-
session under such system is determined by ref-
erence 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 provi-
sion referred to in subsection (b)(2) of such section. 
(h) CERTAIN TERMS.—Any term used in this section 
which is also used in chapter 2 of the Internal Revenue 
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266 
Code of 1986 shall have the same meaning as when used 
in such chapter. 
(i) REGULATIONS AND GUIDANCE.—The Secretary of 
the Treasury (or the Secretary’s delegate) shall issue such 
forms, instructions, regulations, and guidance as are nec-
essary or appropriate— 
(1) to allow the advance payment of the credit 
under subsection (a) (including allowing use of the 
anticipated credit to offset estimated taxes) based on 
the taxpayer’s good faith estimates of gross self-em-
ployment income and qualified self-employment in-
come for the first taxable year beginning in 2020 
and such other information as the Secretary of the 
Treasury (or the Secretary’s delegate) shall require, 
subject to the limitations provided in this section, 
(2) to provide for the reconciliation of such ad-
vance payment with the amount of the credit at the 
time of filing the return of tax for the taxpayer’s 
first taxable year beginning in 2020, 
(3) to provide for the application of this section 
to partners in partnerships, and 
(4) to implement the purposes of this section. 
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267 
Subtitle C—Credits for Paid Sick and Family Leave 
SEC. 20221. EXTENSION OF CREDITS. 
(a) IN
GENERAL.—Sections 7001(g), 7002(e), 
7003(g), and 7004(e) of the Families First Coronavirus 
Response Act are each amended by striking ‘‘2020’’ and 
inserting ‘‘2021’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Families First Coronavirus Response Act to which 
they relate. 
SEC. 20222. REPEAL OF REDUCED RATE OF CREDIT FOR 
CERTAIN LEAVE. 
(a) PAYROLL CREDIT.—Section 7001(b) of the Fami-
lies First Coronavirus Response Act is amended by insert-
ing ‘‘or any day on or after the date of the enactment 
of the COVID–19 Tax Relief Act of 2020’’ after ‘‘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’’. 
(b) SELF-EMPLOYED CREDIT.— 
(1) IN GENERAL.—Clauses (i) and (ii) of sec-
tion 
7002(c)(1)(B) 
of 
the 
Families 
First 
Coronavirus Response Act are each amended by in-
serting inserting ‘‘or any day on or after the date of 
the enactment of the COVID–19 Tax Relief Act of 
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268 
2020’’ after ‘‘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’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
7002(d)(3) of the Families First Coronavirus Re-
sponse Act is amended by inserting inserting ‘‘or 
any day on or after the date of the enactment of the 
COVID–19 Tax Relief Act of 2020’’ after ‘‘in the 
case of any day any portion of which is paid sick 
time described in paragraph (1), (2), or (3) of sec-
tion 5102(a) of the Emergency Paid Sick Leave 
Act’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to days on or after the date of 
the enactment of this Act. 
SEC. 20223. INCREASE IN LIMITATIONS ON CREDITS FOR 
PAID FAMILY LEAVE. 
(a) INCREASE IN OVERALL LIMITATION ON QUALI-
FIED FAMILY LEAVE WAGES.— 
(1) IN
GENERAL.—Section 7003(b)(1)(B) of 
the Families First Coronavirus Response Act is 
amended by striking ‘‘$10,000’’ and inserting 
‘‘$12,000’’. 
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269 
(2) 
CONFORMING
AMENDMENT.—Section 
7004(d)(3) of the Families First Coronavirus Re-
sponse Act is amended by striking ‘‘$10,000’’ and 
inserting ‘‘$12,000’’. 
(b) INCREASE IN QUALIFIED FAMILY LEAVE EQUIV-
ALENT AMOUNT FOR SELF-EMPLOYED INDIVIDUALS.— 
Section 7004(c)(1)(A) of the Families First Coronavirus 
Response Act is amended by striking ‘‘50’’ and inserting 
‘‘60’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Families First Coronavirus Response Act to which 
they relate. 
SEC. 20224. ELECTION TO USE PRIOR YEAR NET EARNINGS 
FROM SELF-EMPLOYMENT IN DETERMINING 
AVERAGE 
DAILY 
SELF-EMPLOYMENT 
IN-
COME. 
(a) CREDIT FOR SICK LEAVE.—Section 7002(c) of 
the Families First Coronavirus Response Act is amended 
by adding at the end the following new paragraph: 
‘‘(4) ELECTION TO USE PRIOR YEAR NET EARN-
INGS
FROM
SELF-EMPLOYMENT
INCOME.—In the 
case of an individual who elects (at such time and 
in such manner as the Secretary, or the Secretary’s 
delegate, may provide) the application of this para-
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270 
graph, paragraph (2)(A) shall be applied by sub-
stituting ‘the prior taxable year’ for ‘the taxable 
year’.’’. 
(b) CREDIT FOR FAMILY LEAVE.—Section 7004(c) 
of the Families First Coronavirus Response Act is amend-
ed by adding at the end the following new paragraph: 
‘‘(4) ELECTION TO USE PRIOR YEAR NET EARN-
INGS
FROM
SELF-EMPLOYMENT
INCOME.—In the 
case of an individual who elects (at such time and 
in such manner as the Secretary, or the Secretary’s 
delegate, may provide) the application of this para-
graph, paragraph (2)(A) shall be applied by sub-
stituting ‘the prior taxable year’ for ‘the taxable 
year’.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Families First Coronavirus Response Act to which 
they relate. 
SEC. 20225. FEDERAL, STATE, AND LOCAL GOVERNMENTS 
ALLOWED TAX CREDITS FOR PAID SICK AND 
PAID FAMILY AND MEDICAL LEAVE. 
(a) IN GENERAL.—Sections 7001(e) and 7003(e) of 
the Families First Coronavirus Response Act are each 
amended by striking paragraph (4). 
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271 
(b) COORDINATION WITH APPLICATION OF CERTAIN 
DEFINITIONS.— 
(1) 
IN
GENERAL.—Sections 
7001(c) 
and 
7003(c) of the Families First Coronavirus Response 
Act are each amended— 
(A) by inserting ‘‘, determined without re-
gard to paragraphs (1) through (22) of section 
3121(b) of such Code’’ after ‘‘as defined in sec-
tion 3121(a) of the Internal Revenue Code of 
1986’’, and 
(B) by inserting ‘‘, determined without re-
gard to the sentence in paragraph (1) thereof 
which begins ‘Such term does include remu-
neration’ ’’ after ‘‘as defined in section 3231(e) 
of the Internal Revenue Code’’. 
(2) 
CONFORMING
AMENDMENTS.—Sections 
7001(e)(3) and 7003(e)(3) of the Families First 
Coronavirus Response Act are each amended by 
striking ‘‘Any term’’ and inserting ‘‘Except as other-
wise provided in this section, any term’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Families First Coronavirus Response Act to which 
they relate. 
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272 
SEC. 20226. CERTAIN TECHNICAL IMPROVEMENTS. 
(a) COORDINATION WITH EXCLUSION FROM EM-
PLOYMENT TAXES.—Sections 7001(c) and 7003(c) of the 
Families First Coronavirus Response Act, as amended by 
the preceding provisions of this Act, are each amended— 
(1) by inserting ‘‘and section 7005(a) of this 
Act,’’ after ‘‘determined without regard to para-
graphs (1) through (22) of section 3121(b) of such 
Code’’, and 
(2) by inserting ‘‘and without regard to section 
7005(a) of this Act’’ after ‘‘which begins ‘Such term 
does not include remuneration’ ’’. 
(b) CLARIFICATION OF APPLICABLE RAILROAD RE-
TIREMENT TAX
FOR PAID LEAVE CREDITS.—Sections 
7001(e) and 7003(e) of the Families First Coronavirus 
Response Act, as amended by the preceding provisions of 
this Act, are each amended by adding at the end the fol-
lowing new paragraph: 
‘‘(4) REFERENCES TO RAILROAD RETIREMENT 
TAX.—Any reference in this section to the tax im-
posed by section 3221(a) of the Internal Revenue 
Code of 1986 shall be treated as a reference to so 
much of such tax as is attributable to the rate in ef-
fect under section 3111(a) of such Code.’’. 
(c) CLARIFICATION OF TREATMENT OF PAID LEAVE 
FOR APPLICABLE RAILROAD RETIREMENT TAX.—Section 
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273 
7005(a) of the Families First Coronavirus Response Act 
is amended by adding the following sentence at the end 
of such subsection: ‘‘Any reference in this subsection to 
the tax imposed by section 3221(a) of such Code shall be 
treated as a reference to so much of the tax as is attrib-
utable to the rate in effect under section 3111(a) of such 
Code.’’ 
(d) CLARIFICATION OF APPLICABLE RAILROAD RE-
TIREMENT TAX FOR HOSPITAL INSURANCE TAX CRED-
IT.—Section 7005(b)(1) of the Families First Coronavirus 
Response Act is amended as follows: 
‘‘(1) IN GENERAL.—The credit allowed by sec-
tion 7001 and the credit allowed by section 7003 
shall each be increased by the amount of the tax im-
posed by section 3111(b) of the Internal Revenue 
Code of 1986 and so much of the taxes imposed 
under section 3221(a) of such Code as are attrib-
utable to the rate in effect under section 3111(b) of 
such Code on qualified sick leave wages, or qualified 
family leave wages, for which credit is allowed under 
such section 7001 or 7003 (respectively).’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Families First Coronavirus Response Act to which 
they relate. 
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274 
SEC. 20227. CREDITS NOT ALLOWED TO CERTAIN LARGE 
EMPLOYERS. 
(a) CREDIT FOR REQUIRED PAID SICK LEAVE.— 
(1) IN GENERAL.—Section 7001(a) of the Fam-
ilies First Coronavirus Response Act is amended by 
striking ‘‘In the case of an employer’’ and inserting 
‘‘In the case of an eligible employer’’. 
(2) ELIGIBLE EMPLOYER.—Section 7001(c) of 
the Families First Coronavirus Response Act, as 
amended by the preceding provisions of this Act, is 
amended by striking ‘‘For purposes of this section, 
the term’’ and all that precedes it and inserting the 
following: 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE EMPLOYER.—The term ‘eligible 
employer’ means any employer other than an appli-
cable 
large 
employer 
(as 
defined 
in 
section 
4980H(c)(2), determined by substituting ‘500’ for 
‘50’ each place it appears in subparagraphs (A) and 
(B) thereof and without regard to subparagraphs 
(D) and (F) thereof). For purposes of the preceding 
sentence, 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 shall not be treated as an applicable 
large employer. 
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275 
‘‘(2) QUALIFIED
SICK
LEAVE
WAGES.—The 
term’’. 
(b) CREDIT FOR REQUIRED PAID FAMILY LEAVE.— 
(1) IN GENERAL.—Section 7003(a) of the Fam-
ilies First Coronavirus Response Act is amended by 
striking ‘‘In the case of an employer’’ and inserting 
‘‘In the case of an eligible employer’’. 
(2) ELIGIBLE EMPLOYER.—Section 7003(c) of 
the Families First Coronavirus Response Act, as 
amended by the preceding provisions of this Act, is 
amended by striking ‘‘For purposes of this section, 
the term’’ and all that precedes it and inserting the 
following: 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE EMPLOYER.—The term ‘eligible 
employer’ means any employer other than an appli-
cable 
large 
employer 
(as 
defined 
in 
section 
4980H(c)(2), determined by substituting ‘500’ for 
‘50’ each place it appears in subparagraphs (A) and 
(B) thereof and without regard to subparagraphs 
(D) and (F) thereof). For purposes of the preceding 
sentence, the Government of the United States, the 
government of any State or political subdivision 
thereof, or any agency or instrumentality of any of 
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276 
the foregoing, shall not be treated as an applicable 
large employer. 
‘‘(2) QUALIFIED FAMILY LEAVE WAGES.—The 
term’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to wages paid after the date of 
the enactment of this Act. 
Subtitle D—Other Relief 
SEC. 20231. PAYROLL TAX DEFERRAL ALLOWED FOR RE-
CIPIENTS OF CERTAIN LOAN FORGIVENESS. 
(a) IN GENERAL.—Section 2302(a) of the CARES 
Act is amended by striking paragraph (3). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 2302 
of the CARES Act. 
SEC. 20232. EMERGENCY FINANCIAL AID GRANTS. 
(a) IN GENERAL.—In the case of a student receiving 
a qualified emergency financial aid grant— 
(1) such grant shall not be included in the 
gross income of such individual for purposes of the 
Internal Revenue Code of 1986, and 
(2) such grant shall not be treated as described 
in subparagraph (A), (B), or (C) of section 
25A(g)(2) of such Code. 
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277 
(b) DEFINITIONS.—For purposes of this subsection, 
the term ‘‘qualified emergency financial aid grant’’ 
means— 
(1) any emergency financial aid grant awarded 
by an institution of higher education under section 
3504 of the CARES Act, 
(2) any emergency financial aid grant from an 
institution of higher education made with funds 
made available under section 18004 of the CARES 
Act, and 
(3) any other emergency financial aid grant 
made to a student from a Federal agency, a State, 
an Indian tribe, an institution of higher education, 
or a scholarship-granting organization (including a 
tribal organization, as defined in section 4 of the In-
dian Self-Determination and Education Assistance 
Act (25 U.S.C.5304)) for the purpose of providing 
financial relief to students enrolled at institutions of 
higher education in response to a qualifying emer-
gency (as defined in section 3502(a)(4) of the 
CARES Act). 
(c) LIMITATION.—This section shall not apply to that 
portion of any amount received which represents payment 
for teaching, research, or other services required as a con-
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278 
dition for receiving the qualified emergency financial aid 
grant. 
(d) EFFECTIVE DATE.—This section shall apply to 
qualified emergency financial aid grants made after March 
26, 2020. 
SEC. 20233. CERTAIN LOAN FORGIVENESS AND OTHER 
BUSINESS FINANCIAL ASSISTANCE UNDER 
CARES ACT NOT INCLUDIBLE IN GROSS IN-
COME. 
(a) UNITED STATES TREASURY PROGRAM MANAGE-
MENT AUTHORITY.—For purposes of the Internal Rev-
enue Code of 1986, no amount shall be included in gross 
income by reason of loan forgiveness described in section 
1109(d)(2)(D) of the CARES Act. 
(b) EMERGENCY EIDL GRANTS.—For purposes of 
the Internal Revenue Code of 1986, any advance described 
in section 1110(e) of the CARES Act shall not be included 
in the gross income of the person that receives such ad-
vance. 
(c) SUBSIDY FOR CERTAIN LOAN PAYMENTS.—For 
purposes of the Internal Revenue Code of 1986, any pay-
ment described in section 1112(c) of the CARES Act shall 
not be included in the gross income of the person on whose 
behalf such payment is made. 
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279 
(d) EFFECTIVE DATE.—Subsections (a), (b), and (c) 
shall apply to taxable years ending after the date of the 
enactment of the CARES Act. 
SEC. 20234. AUTHORITY TO WAIVE CERTAIN INFORMATION 
REPORTING REQUIREMENTS. 
The Secretary of the Treasury (or the Secretary’s 
delegate) may provide an exception from any requirement 
to file an information return otherwise required by chapter 
61 of the Internal Revenue Code of 1986 with respect to 
any amount excluded from gross income by reason of sec-
tion 1106(i) of the CARES Act or section 20232 or 20233 
of this Act. 
SEC. 20235. CLARIFICATION OF TREATMENT OF EXPENSES 
PAID OR INCURRED WITH PROCEEDS FROM 
CERTAIN GRANTS AND LOANS. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986 and notwithstanding any other provi-
sion of law, any deduction and the basis of any property 
shall be determined without regard to whether any amount 
is excluded from gross income under section 20233 of this 
Act or section 1106(i) of the CARES Act. 
(b) CLARIFICATION OF EXCLUSION OF LOAN FOR-
GIVENESS.—Section 1106(i) of the CARES Act is amend-
ed to read as follows: 
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280 
‘‘(i) TAXABILITY.—For purposes of the Internal Rev-
enue Code of 1986, no amount shall be included in the 
gross income of the eligible recipient by reason of forgive-
ness of indebtedness described in subsection (b).’’. 
(c) EFFECTIVE
DATE.—Subsection (a) and the 
amendment made by subsection (b) shall apply to taxable 
years ending after the date of the enactment of the 
CARES Act. 
SEC. 20236. REINSTATEMENT OF CERTAIN PROTECTIONS 
FOR TAXPAYER RETURN INFORMATION. 
(a) IN GENERAL.—Section 6103(a)(3) of the Internal 
Revenue Code of 1986, as amended by section 3516 of 
the CARES Act, is amended by striking ‘‘(13)(A), 
(13)(B), (13)(C), (13)(D)(i), (16)’’ and inserting ‘‘(13), 
(16)’’. 
(b) 
RECORDS
REQUIREMENTS.—Section 
6103(p)(3)(A) of such Code, as so amended, is amended 
by striking ‘‘(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)’’ 
and inserting ‘‘(12),’’. 
(c) 
APPLICATION
OF
SAFEGUARDS.—Section 
6103(p)(4) of such Code, as so amended, is amended by 
striking ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i)’’ each 
place it appears and inserting ‘‘(13)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date 
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281 
of the enactment of the FUTURE Act (Public Law 116– 
91). 
TITLE III—NET OPERATING LOSSES 
SEC. 20301. LIMITATION ON EXCESS BUSINESS LOSSES OF 
NON-CORPORATE 
TAXPAYERS 
RESTORED 
AND MADE PERMANENT. 
(a) IN GENERAL.—Section 461(l)(1) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(1) LIMITATION.—In the case of a taxpayer 
other than a corporation, any excess business loss of 
the taxpayer shall not be allowed.’’. 
(b) FARMING LOSSES.—Section 461 of such Code is 
amended by striking subsection (j). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 20302. CERTAIN TAXPAYERS ALLOWED CARRYBACK OF 
NET OPERATING LOSSES ARISING IN 2019 AND 
2020. 
(a) CARRYBACK OF LOSSES ARISING IN 2019 AND 
2020.— 
(1) IN GENERAL.—Section 172(b)(1)(D)(i) of 
the Internal Revenue Code of 1986 is amended to 
read as follows: 
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282 
‘‘(i) IN GENERAL.—In the case of any 
net operating loss arising in a taxable year 
beginning after December 31, 2018, and 
before January 1, 2021, and to which sub-
paragraphs (B) and (C)(i) do not apply, 
such loss shall be a net operating loss 
carryback to each taxable year preceding 
the taxable year of such loss, but not to 
any taxable year beginning before January 
1, 2018.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) The heading for section 172(b)(1)(D) 
of such Code is amended by striking ‘‘2018, 
2019, AND’’ and inserting ‘‘2019 AND’’. 
(B) Section 172(b)(1)(D) of such Code is 
amended by striking clause (iii) and by redesig-
nating clauses (iv) and (v) as clauses (iii) and 
(iv), respectively. 
(C) Section 172(b)(1)(D)(iii) of such Code, 
as so redesignated, is amended by striking 
‘‘(i)(I)’’ and inserting ‘‘(i)’’. 
(D) Section 172(b)(1)(D)(iv) of such Code, 
as so redesignated, is amended— 
(i) 
by 
striking 
‘‘If 
the 
5-year 
carryback period under clause (i)(I)’’ in 
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283 
subclause 
(I) 
and 
inserting 
‘‘If 
the 
carryback period under clause (i)’’, and 
(ii) by striking ‘‘2018 or’’ in subclause 
(II). 
(b) DISALLOWED FOR CERTAIN TAXPAYERS.—Sec-
tion 172(b)(1)(D) of such Code, as amended by the pre-
ceding provisions of this Act, is amended by adding at the 
end the following new clauses: 
‘‘(v) CARRYBACK
DISALLOWED
FOR 
CERTAIN TAXPAYERS.—Clause (i) shall not 
apply with respect to any loss arising in a 
taxable year in which— 
‘‘(I) the taxpayer (or any related 
person) is not allowed a deduction 
under this chapter for the taxable 
year by reason of section 162(m) or 
section 280G, or 
‘‘(II) the taxpayer (or any related 
person) is a specified corporation for 
the taxable year. 
‘‘(vi) SPECIFIED CORPORATION.—For 
purposes of clause (v)— 
‘‘(I) IN
GENERAL.—The term 
‘specified corporation’ means, with re-
spect to any taxable year, a corpora-
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284 
tion the aggregate distributions (in-
cluding redemptions) of which during 
all taxable years ending after Decem-
ber 31, 2017, exceed the sum of appli-
cable stock issued of such corporation 
and 5 percent of the fair market value 
of the stock of such corporation as of 
the last day of the taxable year. 
‘‘(II) 
APPLICABLE
STOCK 
ISSUED.—The term ‘applicable stock 
issued’ means, with respect to any 
corporation, the aggregate fair market 
value of stock (as of the issue date of 
such stock) issued by the corporation 
during all taxable years ending after 
December 31, 2017, in exchange for 
money or property other than stock in 
such corporation. 
‘‘(III) 
CERTAIN
PREFERRED 
STOCK DISREGARDED.—For purposes 
of subclause (I), stock described in 
section 1504(a)(4), and distributions 
(including redemptions) with respect 
to such stock, shall be disregarded. 
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285 
‘‘(vii) RELATED
PERSON.—For pur-
poses of clause (v), a person is a related 
person to a taxpayer if the related person 
bears a relationship to the taxpayer speci-
fied 
in 
section 
267(b) 
or 
section 
707(b)(1).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 2302(b) of the Coronavirus Aid, Relief, 
and Economic Security Act. 
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286 
DIVISION C—HEALTH PROVISIONS 
TITLE I—MEDICAID PROVISIONS 
COVID–19-RELATED TEMPORARY INCREASE OF MEDICAID 
FMAP 
SEC. 30101. 
(a) IN GENERAL.—Section 6008 of the Families 
First Coronavirus Response Act (42 U.S.C. 1396d note) 
is amended— 
(1) in subsection (a)— 
(A) by inserting ‘‘(or, if later, June 30, 
2021)’’ after ‘‘last day of such emergency pe-
riod occurs’’; and 
(B) by striking ‘‘6.2 percentage points.’’ 
and inserting ‘‘the percentage points specified 
in subsection (e). In no case may the applica-
tion of this section result in the Federal medical 
assistance percentage determined for a State 
being more than 95 percent.’’; and 
(2) by adding at the end the following new sub-
sections: 
‘‘(e) SPECIFIED PERCENTAGE POINTS.—For pur-
poses of subsection (a), the percentage points specified in 
this subsection are— 
‘‘(1) for each calendar quarter occurring during 
the period beginning on the first day of the emer-
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287 
gency period described in paragraph (1)(B) of sec-
tion 1135(g) of the Social Security Act (42 U.S.C. 
1320b-5(g)) and ending on June 30, 2020, 6.2 per-
centage points; 
‘‘(2) for each calendar quarter occurring during 
the period beginning on July 1, 2020, and ending on 
June 30, 2021, 14 percentage points; and 
‘‘(3) for each calendar quarter, if any, occurring 
during the period beginning on July 1, 2021, and 
ending on the last day of the calendar quarter in 
which the last day of such emergency period occurs, 
6.2 percentage points. 
‘‘(f) CLARIFICATIONS.— 
‘‘(1) In the case of a State that treats an indi-
vidual described in subsection (b)(3) as eligible for 
the benefits described in such subsection, for the pe-
riod described in subsection (a), expenditures for 
medical assistance and administrative costs attrib-
utable to such individual that would not otherwise be 
included as expenditures under section 1903 of the 
Social Security Act shall be regarded as expendi-
tures under the State plan approved under title XIX 
of the Social Security Act or for administration of 
such State plan. 
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288 
‘‘(2) The limitations on payment under sub-
sections (f) and (g) of section 1108 of the Social Se-
curity Act (42 U.S.C. 1308) shall not apply to Fed-
eral payments made under section 1903(a)(1) of the 
Social Security Act (42 U.S.C. 1396b(a)(1)) attrib-
utable to the increase in the Federal medical assist-
ance percentage under this section. 
‘‘(3) Expenditures attributable to the increased 
Federal medical assistance percentage under this 
section shall not be counted for purposes of the limi-
tations under section 2104(b)(4) of such Act (42 
U.S.C. 1397dd(b)(4)). 
‘‘(g) SCOPE OF APPLICATION.—An increase in the 
Federal medical assistance percentage for a State under 
this section shall not be taken into account for purposes 
of payments under part D of title IV of the Social Security 
Act (42 U.S.C. 651 et seq.).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect and apply as if included 
in the enactment of section 6008 of the Families First 
Coronavirus Response Act (Public Law 116–127). 
LIMITATION ON ADDITIONAL SECRETARIAL ACTION WITH 
RESPECT TO MEDICAID SUPPLEMENTAL PAYMENTS 
REPORTING REQUIREMENTS 
SEC. 30102. 
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289 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, during the period that begins on the date of 
enactment of this section and ends on the last day of the 
emergency period described in paragraph (1)(B) of section 
1135(g) of the Social Security Act (42 U.S.C. 1320b– 
5(g)), the Secretary of Health and Human Services shall 
not take any action (through promulgation of regulation, 
issue of regulatory guidance, or otherwise) to— 
(1) finalize or otherwise implement provisions 
contained in the proposed rule published on Novem-
ber 18, 2019, on pages 63722 through 63785 of vol-
ume 84, Federal Register (relating to parts 430, 
433, 447, 455, and 457 of title 42, Code of Federal 
Regulations); or 
(2) promulgate or implement any rule or provi-
sion similar to the provisions described in paragraph 
(1) pertaining to the Medicaid program established 
under title XIX of the Social Security Act (42 
U.S.C. 1396 et seq.) or the State Children’s Health 
Insurance Program established under title XXI of 
such Act (42 U.S.C. 1397aa et seq.). 
(b) CONTINUATION OF OTHER SECRETARIAL AU-
THORITY.—Nothing in this section shall be construed as 
prohibiting the Secretary during the period described in 
subsection (a) from taking any action (through promulga-
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290 
tion of regulation, issuance of regulatory guidance, or 
other administrative action) to enforce a provision of law 
in effect as of the date of enactment of this section with 
respect to the Medicaid program established under title 
XIX of the Social Security Act (42 U.S.C. 1396 et seq.) 
or the State Children’s Health Insurance Program estab-
lished under title XXI of such Act (42 U.S.C. 1397aa et 
seq.), or to promulgate or implement a new rule or provi-
sion during such period with respect to such programs, 
other than a rule or provision described in subsection (a) 
and subject to the prohibition set forth in that subsection. 
ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMU-
NITY-BASED SERVICES DURING THE COVID–19 EMER-
GENCY PERIOD 
SEC. 30103. 
(a) INCREASED FMAP.— 
(1) IN
GENERAL.—Notwithstanding section 
1905(b) of the Social Security Act (42 U.S.C. 
1396d(b)), in the case of an HCBS program State, 
the Federal medical assistance percentage deter-
mined for the State under section 1905(b) of such 
Act and, if applicable, increased under subsection 
(y), (z), or (aa) of section 1905 of such Act (42 
U.S.C. 1396d), section 1915(k) of such Act (42 
U.S.C. 1396n(k)), or section 6008(a) of the Fami-
lies First Coronavirus Response Act (Public Law 
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291 
116–127), shall be increased by 10 percentage 
points with respect to expenditures of the State 
under the State Medicaid program for home and 
community-based services that are provided during 
the HCBS program improvement period. In no case 
may the application of the previous sentence result 
in the Federal medical assistance percentage deter-
mined for a State being more than 95 percent. 
(2) DEFINITIONS.—In this section: 
(A) HCBS PROGRAM
IMPROVEMENT
PE-
RIOD.—The term ‘‘HCBS program improve-
ment period’’ means, with respect to a State, 
the period— 
(i) beginning on July 1, 2020; and 
(ii) ending on June 30, 2021. 
(B) HCBS PROGRAM
STATE.—The term 
‘‘HCBS program State’’ means a State that 
meets the condition described in subsection (b) 
by submitting an application described in such 
subsection, which is approved by the Secretary 
pursuant to subsection (c). 
(C) HOME AND COMMUNITY-BASED SERV-
ICES.—The term ‘‘home and community-based 
services’’ means home health care services au-
thorized under paragraph (7) of section 1905(a) 
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292 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 
1396d(a)), personal care services authorized 
under paragraph (24) of such section, PACE 
services authorized under paragraph (26) of 
such section, services authorized under sub-
sections (b), (c), (i), (j), and (k) of section 1915 
of such Act (42 U.S.C. 1396n), such services 
authorized under a waiver under section 1115 
of such Act (42 U.S.C. 1315), and such other 
services specified by the Secretary. 
(b) CONDITION.—The condition described in this sub-
section, with respect to a State, is that the State submits 
an application to the Secretary, at such time and in such 
manner as specified by the Secretary, that includes, in ad-
dition to such other information as the Secretary shall re-
quire— 
(1) a description of which activities described in 
subsection (d) that a state plans to implement and 
a description of how it plans to implement such ac-
tivities; 
(2) assurances that the Federal funds attrib-
utable to the increase under subsection (a) will be 
used— 
(A) to implement the activities described in 
subsection (d); and 
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293 
(B) to supplement, and not supplant, the 
level of State funds expended for home and 
community-based services for eligible individ-
uals through programs in effect as of the date 
of the enactment of this section; and 
(3) assurances that the State will conduct ade-
quate oversight and ensure the validity of such data 
as may be required by the Secretary. 
(c) APPROVAL OF APPLICATION.—Not later than 90 
days after the date of submission of an application of a 
State under subsection (b), the Secretary shall certify if 
the application is complete. Upon certification that an ap-
plication of a State is complete, the application shall be 
deemed to be approved for purposes of this section. 
(d) ACTIVITIES
TO IMPROVE
THE DELIVERY
OF 
HCBS.— 
(1) IN
GENERAL.—A State shall work with 
community partners, such as Area Agencies on 
Aging, Centers for Independent Living, non-profit 
home and community-based services providers, and 
other entities providing home and community-based 
services, to implement— 
(A) the purposes described in paragraph 
(2) during the COVID–19 public health emer-
gency period; and 
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294 
(B) the purposes described in paragraph 
(3) after the end of such emergency period. 
(2) FOCUSED
AREAS
OF
HCBS
IMPROVE-
MENT.—The purposes described in this paragraph, 
with respect to a State, are the following: 
(A) To increase rates for home health 
agencies and agencies that employ direct sup-
port professionals (including independent pro-
viders in a self-directed or consumer-directed 
model) to provide home and community-based 
services under the State Medicaid program, 
provided that any agency or individual that re-
ceives payment under such an increased rate in-
creases the compensation it pays its home 
health workers or direct support professionals. 
(B) To provide paid sick leave, paid family 
leave, and paid medical leave for home health 
workers and direct support professionals. 
(C) To provide hazard pay, overtime pay, 
and shift differential pay for home health work-
ers and direct support professionals. 
(D) To provide home and community- 
based services to eligible individuals who are on 
waiting lists for programs approved under sec-
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295 
tions 1115 or 1915 of the Social Security Act 
(42 U.S.C. 1315, 1396n). 
(E) To purchase emergency supplies and 
equipment, which may include items not typi-
cally covered under the Medicaid program, such 
as personal protective equipment, necessary to 
enhance access to services and to protect the 
health and well-being of home health workers 
and direct support professionals. 
(F) To pay for the travel of home health 
workers and direct support professionals to con-
duct home and community-based services. 
(G) To recruit new home health workers 
and direct support professionals. 
(H) To support family care providers of el-
igible individuals with needed supplies and 
equipment, which may include items not typi-
cally covered under the Medicaid program, such 
as personal protective equipment, and pay. 
(I) To pay for training for home health 
workers and direct support professionals that is 
specific to the COVID–19 public health emer-
gency. 
(J) To pay for assistive technologies, staff-
ing, and other costs incurred during the 
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296 
COVID–19 public health emergency period in 
order to facilitate community integration and 
ensure an individual’s person-centered service 
plan continues to be fully implemented. 
(K) To prepare information and public 
health and educational materials in accessible 
formats (including formats accessible to people 
with low literacy or intellectual disabilities) 
about prevention, treatment, recovery and other 
aspects of COVID–19 for eligible individuals, 
their families, and the general community 
served by agencies described in subparagraph 
(A). 
(L) To pay for American sign language in-
terpreters to assist in providing home and com-
munity-based services to eligible individuals and 
to inform the general public about COVID–19. 
(M) To allow day services providers to pro-
vide home and community-based services. 
(N) To pay for other expenses deemed ap-
propriate by the Secretary to enhance, expand, 
or strengthen Home and Community-Based 
Services, including retainer payments, and ex-
penses which meet the criteria of the home and 
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297 
community-based settings rule published on 
January 16, 2014. 
(3) PERMISSIBLE
USES
AFTER
THE
EMER-
GENCY
PERIOD.—The purpose described in this 
paragraph, with respect to a State, is to assist eligi-
ble individuals who had to relocate to a nursing fa-
cility or institutional setting from their homes dur-
ing the COVID–19 public health emergency period 
in— 
(A) moving back to their homes (including 
by paying for moving costs, first month’s rent, 
and other one-time expenses and start-up 
costs); 
(B) resuming home and community-based 
services; 
(C) receiving mental health services and 
necessary rehabilitative service to regain skills 
lost while relocated during the public health 
emergency period; and 
(D) while funds attributable to the in-
creased FMAP under this section remain avail-
able, continuing home and community-based 
services for eligible individuals who were served 
from a waiting list for such services during the 
public health emergency period. 
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298 
(e) REPORTING REQUIREMENTS.— 
(1) STATE
REPORTING
REQUIREMENTS.—Not 
later than December 31, 2022, any State with re-
spect to which an application is approved by the Sec-
retary pursuant to subsection (c) shall submit a re-
port to the Secretary that contains the following in-
formation: 
(A) Activities and programs that were 
funded using Federal funds attributable to such 
increase. 
(B) The number of eligible individuals who 
were served by such activities and programs. 
(C) The number of eligible individuals who 
were able to resume home and community- 
based services as a result of such activities and 
programs. 
(2) HHS EVALUATION.— 
(A) IN
GENERAL.—The Secretary shall 
evaluate the implementation and outcomes of 
this section in the aggregate using an external 
evaluator with experience evaluating home and 
community-based services, disability programs, 
and older adult programs. 
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299 
(B) EVALUATION
CRITERIA.—For pur-
poses of subparagraph (A), the external eval-
uator shall— 
(i) document and evaluate changes in 
access, availability, and quality of home 
and community-based services in each 
HCBS program State; 
(ii) document and evaluate aggregate 
changes in access, availability, and quality 
of home and community-based services 
across all such States; and 
(iii) evaluate the implementation and 
outcomes of this section based on— 
(I) the impact of this section on 
increasing funding for home and com-
munity-based services; 
(II) the impact of this section on 
achieving targeted access, availability, 
and quality of home and community- 
based services; and 
(III) promising practices identi-
fied by activities conducted pursuant 
to subsection (d) that increase access 
to, availability of, and quality of home 
and community-based services. 
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300 
(C) DISSEMINATION OF EVALUATION FIND-
INGS.—The Secretary shall— 
(i) disseminate the findings from the 
evaluations conducted under this para-
graph to— 
(I) all State Medicaid directors; 
and 
(II) the Committee on Energy 
and Commerce of the House of Rep-
resentatives, the Committee on Fi-
nance of the Senate, and the Special 
Committee on Aging of the Senate; 
and 
(ii) make all evaluation findings pub-
licly available in an accessible electronic 
format and any other accessible format de-
termined appropriate by the Secretary. 
(D) OVERSIGHT.—Each State with respect 
to which an application is approved by the Sec-
retary pursuant to subsection (c) shall ensure 
adequate oversight of the expenditure of Fed-
eral funds pursuant to such increase in accord-
ance with the Medicaid regulations, including 
section 1115 and 1915 waiver regulations and 
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301 
special terms and conditions for any relevant 
waiver or grant program. 
(3) NON-APPLICATION OF THE PAPERWORK RE-
DUCTION
ACT.—Chapter 35 of title 44, United 
States Code (commonly referred to as the ‘‘Paper-
work Reduction Act of 1995’’), shall not apply to the 
provisions of this subsection. 
(f) ADDITIONAL DEFINITIONS.—In this section: 
(1) COVID–19 PUBLIC
HEALTH
EMERGENCY 
PERIOD.—The term ‘‘COVID–19 public health emer-
gency period’’ means the portion of the emergency 
period described 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. 
(2) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible 
individual’’ means an individual who is eligible for or 
enrolled for medical assistance under a State Med-
icaid program. 
(3) MEDICAID PROGRAM.—The term ‘‘Medicaid 
program’’ means, with respect to a State, the State 
program under title XIX of the Social Security Act 
(42 U.S.C. 1396 et seq.) (including any waiver or 
demonstration under such title or under section 
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302 
1115 of such Act (42 U.S.C. 1315) relating to such 
title). 
(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Health and Human Services. 
(5) STATE.—The term ‘‘State’’ has the mean-
ing given such term for purposes of title XIX of the 
Social Security Act (42 U.S.C. 1396 et seq.). 
COVERAGE AT NO COST SHARING OF COVID–19 VACCINE 
AND TREATMENT 
SEC. 30104. 
(a) MEDICAID.— 
(1) IN GENERAL.—Section 1905(a)(4) of the 
Social Security Act (42 U.S.C. 1396d(a)(4)) is 
amended— 
(A) by striking ‘‘and (D)’’ and inserting 
‘‘(D)’’; and 
(B) by striking the semicolon at the end 
and inserting ‘‘; (E) during the portion of the 
emergency period described in paragraph (1)(B) 
of section 1135(g) beginning on the date of the 
enactment of the HEROES Act, a COVID–19 
vaccine licensed under section 351 of the Public 
Health Service Act, or approved or authorized 
under sections 505 or 564 of the Federal Food, 
Drug, and Cosmetic Act, and administration of 
the vaccine; (F) during such portion of the 
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303 
emergency period described in paragraph (1)(B) 
of section 1135(g), items or services for the 
prevention or treatment of COVID–19, includ-
ing drugs approved or authorized under such 
section 505 or such section 564 or, without re-
gard 
to 
the 
requirements 
of 
section 
1902(a)(10)(B) (relating to comparability), in 
the case of an individual who is diagnosed with 
or presumed to have COVID–19, during such 
portion of such emergency period during which 
such individual is infected (or presumed in-
fected) with COVID–19, the treatment of a 
condition that may complicate the treatment of 
COVID–19;’’. 
(2) PROHIBITION OF COST SHARING.— 
(A) IN GENERAL.—Subsections (a)(2) and 
(b)(2) of section 1916 of the Social Security 
Act (42 U.S.C. 1396o) are each amended— 
(i) in subparagraph (F), by striking 
‘‘or’’ at the end; 
(ii) in subparagraph (G), by striking 
‘‘; and’’ and inserting ‘‘, or’’; and 
(iii) by adding at the end the fol-
lowing subparagraphs: 
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304 
‘‘(H) during the portion of the emergency 
period described in paragraph (1)(B) of section 
1135(g) beginning on the date of the enactment 
of this subparagraph, a COVID–19 vaccine li-
censed under section 351 of the Public Health 
Service Act, or approved or authorized under 
section 505 or 564 of the Federal Food, Drug, 
and Cosmetic Act, and the administration of 
such vaccine, or 
‘‘(I) during such portion of the emergency 
period described in paragraph (1)(B) of section 
1135(g), any item or service furnished for the 
treatment of COVID–19, including drugs ap-
proved or authorized under such section 505 or 
such section 564 or, in the case of an individual 
who is diagnosed with or presumed to have 
COVID–19, during the portion of such emer-
gency period during which such individual is in-
fected (or presumed infected) with COVID–19, 
the treatment of a condition that may com-
plicate the treatment of COVID–19; and’’. 
(B) APPLICATION TO ALTERNATIVE COST 
SHARING.—Section 1916A(b)(3)(B) of the So-
cial Security Act (42 U.S.C. 1396o–1(b)(3)(B)) 
is amended— 
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305 
(i) in clause (xi), by striking ‘‘any 
visit’’ and inserting ‘‘any service’’; and 
(ii) by adding at the end the following 
clauses: 
‘‘(xii) During the portion of the emer-
gency period described in paragraph (1)(B) 
of section 1135(g) beginning on the date of 
the enactment of this clause, a COVID–19 
vaccine licensed under section 351 of the 
Public Health Service Act, or approved or 
authorized under section 505 or 564 of the 
Federal Food, Drug, and Cosmetic Act, 
and the administration of such vaccine. 
‘‘(xiii) During such portion of the 
emergency period described in paragraph 
(1)(B) of section 1135(g), an item or serv-
ice furnished for the treatment of COVID– 
19, including drugs approved or authorized 
under such section 505 or such section 564 
or, in the case of an individual who is diag-
nosed with or presumed to have COVID– 
19, during such portion of such emergency 
period during which such individual is in-
fected 
(or 
presumed 
infected) 
with 
COVID–19, the treatment of a condition 
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306 
that may complicate the treatment of 
COVID–19.’’. 
(C) 
CLARIFICATION.—The 
amendments 
made by this subsection shall apply with respect 
to a State plan of a territory in the same man-
ner as a State plan of one of the 50 States. 
(b) STATE PEDIATRIC VACCINE DISTRIBUTION PRO-
GRAM.—Section 1928 of the Social Security Act (42 
U.S.C. 1396s) is amended— 
(1) in subsection (a)(1)— 
(A) in subparagraph (A), by striking ‘‘; 
and’’ and inserting a semicolon; 
(B) in subparagraph (B), by striking the 
period and inserting ‘‘; and’’; and 
(C) by adding at the end the following sub-
paragraph: 
‘‘(C) during the portion of the emergency 
period described in paragraph (1)(B) of section 
1135(g) beginning on the date of the enactment 
of this subparagraph, each vaccine-eligible child 
(as defined in subsection (b)) is entitled to re-
ceive a COVID–19 vaccine from a program-reg-
istered provider (as defined in subsection 
(h)(7)) without charge for— 
‘‘(i) the cost of such vaccine; or 
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307 
‘‘(ii) the administration of such vac-
cine.’’; 
(2) in subsection (c)(2)— 
(A) in subparagraph (C)(ii), by inserting ‘‘, 
but, during the portion of the emergency period 
described in paragraph (1)(B) of section 
1135(g) beginning on the date of the enactment 
of the HEROES Act, may not impose a fee for 
the administration of a COVID–19 vaccine’’ be-
fore the period; and 
(B) by adding at the end the following sub-
paragraph: 
‘‘(D) The provider will provide and admin-
ister an approved COVID–19 vaccine to a vac-
cine-eligible child in accordance with the same 
requirements as apply under the preceding sub-
paragraphs to the provision and administration 
of a qualified pediatric vaccine to such a 
child.’’; and 
(3) in subsection (d)(1), in the first sentence, 
by inserting ‘‘, including, during the portion of the 
emergency period described in paragraph (1)(B) of 
section 1135(g) beginning on the date of the enact-
ment of the HEROES Act, with respect to a 
COVID–19 vaccine licensed under section 351 of the 
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308 
Public Health Service Act, or approved or authorized 
under section 505 or 564 of the Federal Food, 
Drug, and Cosmetic Act’’ before the period. 
(c) CHIP.— 
(1) IN GENERAL.—Section 2103(c) of the So-
cial Security Act (42 U.S.C. 1397cc(c)) is amended 
by adding at the end the following paragraph: 
‘‘(11) COVERAGE OF COVID–19 VACCINES AND 
TREATMENT.—Regardless of the type of coverage 
elected by a State under subsection (a), child health 
assistance provided under such coverage for targeted 
low-income children and, in the case that the State 
elects to provide pregnancy-related assistance under 
such coverage pursuant to section 2112, such preg-
nancy-related assistance for targeted low-income 
pregnant women (as defined in section 2112(d)) 
shall include coverage, during the portion of the 
emergency period described in paragraph (1)(B) of 
section 1135(g) beginning on the date of the enact-
ment of this paragraph, of— 
‘‘(A) a COVID–19 vaccine licensed under 
section 351 of the Public Health Service Act, or 
approved or authorized under section 505 or 
564 of the Federal Food, Drug, and Cosmetic 
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309 
Act, and the administration of such vaccine; 
and 
‘‘(B) any item or service furnished for the 
treatment of COVID–19, including drugs ap-
proved or authorized under such section 505 or 
such section 564, or, in the case of an indi-
vidual who is diagnosed with or presumed to 
have COVID–19, during the portion of such 
emergency period during which such individual 
is infected (or presumed infected) with COVID– 
19, the treatment of a condition that may com-
plicate the treatment of COVID–19.’’. 
(2) PROHIBITION OF COST SHARING.—Section 
2103(e)(2) of the Social Security Act (42 U.S.C. 
1397cc(e)(2)), as amended by section 6004(b)(3) of 
the Families First Coronavirus Response Act, is 
amended— 
(A) in the paragraph header, by inserting 
‘‘A COVID–19 VACCINE, COVID–19 TREATMENT,’’ 
before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; 
and 
(B) by striking ‘‘visits described in section 
1916(a)(2)(G), or’’ and inserting ‘‘services de-
scribed in section 1916(a)(2)(G), vaccines de-
scribed in section 1916(a)(2)(H) administered 
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310 
during the portion of the emergency period de-
scribed in paragraph (1)(B) of section 1135(g) 
beginning on the date of the enactment of the 
HEROES Act, items or services described in 
section 1916(a)(2)(I) furnished during such 
emergency period, or’’. 
(d) CONFORMING AMENDMENTS.—Section 1937 of 
the Social Security Act (42 U.S.C. 1396u–7) is amend-
ed— 
(1) in subsection (a)(1)(B), by inserting ‘‘, 
under 
subclause 
(XXIII) 
of 
section 
1902(a)(10)(A)(ii),’’ 
after 
‘‘section 
1902(a)(10)(A)(i)’’; and 
(2) in subsection (b)(5), by adding before the 
period the following: ‘‘, and, effective on the date of 
the enactment of the HEROES Act, must comply 
with subparagraphs (F) through (I) of subsections 
(a)(2) and (b)(2) of section 1916 and subsection 
(b)(3)(B) of section 1916A’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of enactment of 
this Act and shall apply with respect to a COVID–19 vac-
cine beginning on the date that such vaccine is licensed 
under section 351 of the Public Health Service Act (42 
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311 
U.S.C. 262), or approved or authorized under section 505 
or 564 of the Federal Food, Drug, and Cosmetic Act. 
OPTIONAL COVERAGE AT NO COST SHARING OF COVID–19 
TREATMENT AND VACCINES UNDER MEDICAID FOR 
UNINSURED INDIVIDUALS 
SEC. 30105. 
(a) IN GENERAL.—Section 1902(a)(10) of the Social 
Security Act (42 U.S.C. 1396a(a)(10) is amended, in the 
matter following subparagraph (G), by striking ‘‘and any 
visit described in section 1916(a)(2)(G)’’ and inserting the 
following: ‘‘, any COVID–19 vaccine that is administered 
during any such portion (and the administration of such 
vaccine), any item or service that is furnished during any 
such portion for the treatment of COVID–19, including 
drugs approved or authorized under section 505 or 564 
of the Federal Food, Drug, and Cosmetic Act, or, in the 
case of an individual who is diagnosed with or presumed 
to have COVID–19, during the period such individual is 
infected (or presumed infected) with COVID–19, the 
treatment of a condition that may complicate the treat-
ment of COVID–19, and any services described in section 
1916(a)(2)(G)’’. 
(b) DEFINITION OF UNINSURED INDIVIDUAL.— 
(1) IN
GENERAL.—Subsection (ss) of section 
1902 of the Social Security Act (42 U.S.C. 1396a) 
is amended to read as follows: 
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312 
‘‘(ss) UNINSURED INDIVIDUAL DEFINED.—For pur-
poses of this section, the term ‘uninsured individual’ 
means, notwithstanding any other provision of this title, 
any individual who is not covered by minimum essential 
coverage (as defined in section 5000A(f)(1) of the Internal 
Revenue Code of 1986).’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall take effect and apply as if in-
cluded in the enactment of the Families First 
Coronavirus Response Act (Public Law 116–127). 
(c) CLARIFICATION REGARDING EMERGENCY SERV-
ICES FOR CERTAIN INDIVIDUALS.—Section 1903(v)(2) of 
the Social Security Act (42 U.S.C. 1396b(v)(2)) is amend-
ed by adding at the end the following flush sentence: 
‘‘For purposes of subparagraph (A), care and serv-
ices described in such subparagraph include any in 
vitro 
diagnostic 
product 
described 
in 
section 
1905(a)(3)(B) (and the administration of such prod-
uct), any COVID–19 vaccine (and the administra-
tion of such vaccine), any item or service that is fur-
nished for the treatment of COVID–19, including 
drugs approved or authorized under section 505 or 
564 of the Federal Food, Drug, and Cosmetic Act, 
or a condition that may complicate the treatment of 
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313 
COVID–19, and any services described in section 
1916(a)(2)(G).’’. 
(d) INCLUSION
OF COVID–19 CONCERN
AS
AN 
EMERGENCY CONDITION.—Section 1903(v)(3) of the So-
cial Security Act (42 U.S.C. 1396b(v)(3)) is amended by 
adding at the end the following flush sentence: 
‘‘Such term includes any indication that an alien de-
scribed in paragraph (1) may have contracted 
COVID–19.’’. 
EXTENSION OF FULL FEDERAL MEDICAL ASSISTANCE 
PERCENTAGE TO INDIAN HEALTH CARE PROVIDERS 
SEC. 30106. 
Section 1905 of the Social Security Act (42 U.S.C. 
1396d) is amended— 
(1) in subsection (a), by amending paragraph 
(9) to read as follows: 
‘‘(9) clinic services furnished by or under the 
direction of a physician, without regard to whether 
the clinic itself is administered by a physician, in-
cluding— 
‘‘(A) such services furnished outside the 
clinic by clinic personnel to an eligible indi-
vidual who does not reside in a permanent 
dwelling or does not have a fixed home or mail-
ing address; and 
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314 
‘‘(B) for the period beginning on July 1, 
2020, and ending on June 30, 2021, such serv-
ices provided outside the clinic on the basis of 
a referral from a clinic administered by an In-
dian Health Program (as defined in paragraph 
(12) of section 4 of the Indian Health Care Im-
provement Act, or an Urban Indian Organiza-
tion as defined in paragraph (29) of section 4 
of such Act that has a grant or contract with 
the Indian Health Service under title V of such 
Act;’’. 
(2) in subsection (b), by inserting after ‘‘(as de-
fined in section 4 of the Indian Health Care Im-
provement Act)’’ the following: ‘‘; for the period be-
ginning on July 1, 2020, and ending on June 30, 
2021, the Federal medical assistance percentage 
shall also be 100 per centum with respect to 
amounts expended as medical assistance for services 
which are received through an Urban Indian organi-
zation (as defined in section 4 of the Indian Health 
Care Improvement Act) that has a grant or contract 
with the Indian Health Service under title V of such 
Act; and, for such period, the Federal medical as-
sistance percentage shall also be 100 per centum 
with respect to amounts expended as medical assist-
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315 
ance for services provided to an individual who is eli-
gible to receive services from the Indian Health 
Service and is eligible for assistance under the State 
plan, by a participating provider under the State 
plan whether provided directly or on the basis of a 
referral from the Indian Health Service, a Indian 
Health Service facility operated by an Indian tribe 
or tribal organization, or an Urban Indian organiza-
tion (as defined in section 4 of such Act) that has 
a grant or contract with the Indian Health Service 
under title V of such Act’’. 
MEDICAID COVERAGE FOR CITIZENS OF FREELY 
ASSOCIATED STATES 
SEC. 30107. 
(a) IN GENERAL.—Section 402(b)(2) of the Personal 
Responsibility and Work Opportunity Reconciliation Act 
of 1996 (8 U.S.C. 1612(b)(2)) is amended by adding at 
the end the following new subparagraph: 
‘‘(G) MEDICAID EXCEPTION FOR CITIZENS 
OF FREELY ASSOCIATED STATES.—With respect 
to eligibility for benefits for the designated Fed-
eral program defined in paragraph (3)(C) (re-
lating to the Medicaid program), section 401(a) 
and paragraph (1) shall not apply to any indi-
vidual who lawfully resides in 1 of the 50 States 
or the District of Columbia in accordance with 
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316 
the Compacts of Free Association between the 
Government of the United States and the Gov-
ernments of the Federated States of Micro-
nesia, the Republic of the Marshall Islands, and 
the Republic of Palau and shall not apply, at 
the option of the Governor of Puerto Rico, the 
Virgin Islands, Guam, the Northern Mariana 
Islands, or American Samoa as communicated 
to the Secretary of Health and Human Services 
in writing, to any individual who lawfully re-
sides in the respective territory in accordance 
with such Compacts.’’. 
(b) EXCEPTION TO 5–YEAR LIMITED ELIGIBILITY.— 
Section 403(d) of such Act (8 U.S.C. 1613(d)) is amend-
ed— 
(1) in paragraph (1), by striking ‘‘or’’ at the 
end; 
(2) in paragraph (2), by striking the period at 
the end and inserting ‘‘; or’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(3) 
an 
individual 
described 
in 
section 
402(b)(2)(G), but only with respect to the des-
ignated 
Federal 
program 
defined 
in 
section 
402(b)(3)(C).’’. 
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317 
(c) DEFINITION
OF QUALIFIED ALIEN.—Section 
431(b) of such Act (8 U.S.C. 1641(b)) is amended— 
(1) in paragraph (6), by striking ‘‘; or’’ at the 
end and inserting a comma; 
(2) in paragraph (7), by striking the period at 
the end and inserting ‘‘, or’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(8) an individual who lawfully resides in the 
United States in accordance with a Compact of Free 
Association referred to in section 402(b)(2)(G), but 
only with respect to the designated Federal program 
defined in section 402(b)(3)(C) (relating to the Med-
icaid program).’’. 
(d) 
APPLICATION
TO
STATE
PLANS.—Section 
1902(a)(10)(A)(i) of the Social Security Act (42 U.S.C. 
1396a(a)(10)(A)(i)) is amended by inserting after sub-
clause (IX) the following: 
‘‘(X) who are described in section 
402(b)(2)(G) of the Personal Respon-
sibility and Work Opportunity Rec-
onciliation Act of 1996 and eligible 
for benefits under this title by reason 
of application of such section;’’. 
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318 
(e) CONFORMING AMENDMENTS.—Section 1108 of 
the Social Security Act (42 U.S.C. 1308) is amended— 
(1) in subsection (f), in the matter preceding 
paragraph (1), by striking ‘‘subsections (g) and (h) 
and section 1935(e)(1)(B)’’ and inserting ‘‘sub-
sections (g), (h), and (i) and section 1935(e)(1)(B)’’; 
and 
(2) by adding at the end the following: 
‘‘(i) EXCLUSION OF MEDICAL ASSISTANCE EXPENDI-
TURES FOR CITIZENS OF FREELY ASSOCIATED STATES.— 
Expenditures for medical assistance provided to an indi-
vidual described in section 431(b)(8) of the Personal Re-
sponsibility and Work Opportunity Reconciliation Act of 
1996 (8 U.S.C. 1641(b)(8)) shall not be taken into ac-
count for purposes of applying payment limits under sub-
sections (f) and (g).’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to benefits for items and services 
furnished on or after the date of the enactment of this 
Act. 
TEMPORARY INCREASE IN MEDICAID DSH ALLOTMENTS 
SEC. 30108. 
(a) IN GENERAL.—Section 1923(f)(3) of the Social 
Security Act (42 U.S.C. 1396r–4(f)(3)) is amended— 
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319 
(1) in subparagraph (A), by striking ‘‘and sub-
paragraph (E)’’ and inserting ‘‘and subparagraphs 
(E) and (F)’’; and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(F) TEMPORARY
INCREASE
IN
ALLOT-
MENTS
DURING
CERTAIN
PUBLIC
HEALTH 
EMERGENCY.—The DSH allotment for any 
State for each of fiscal years 2020 and 2021 is 
equal to 102.5 percent of the DSH allotment 
that would be determined under this paragraph 
for the State for each respective fiscal year 
without application of this subparagraph, not-
withstanding subparagraphs (B) and (C). For 
each fiscal year after fiscal year 2021, the DSH 
allotment for a State for such fiscal year is 
equal to the DSH allotment that would have 
been determined under this paragraph for such 
fiscal year if this subparagraph had not been 
enacted. 
’’. 
(b) DSH ALLOTMENT
ADJUSTMENT
FOR
TEN-
NESSEE.—Section 1923(f)(6)(A)(vi) of the Social Security 
Act (42 U.S.C. 1396r–4(f)(6)(A)(vi)) is amended— 
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320 
(1) by striking ‘‘Notwithstanding any other pro-
vision of this subsection’’ and inserting the fol-
lowing: 
‘‘(I) 
IN
GENERAL.—Notwith-
standing any other provision of this 
subsection (except as provided in sub-
clause (II) of this clause)’’; and 
(2) by adding at the end the following: 
‘‘(II) TEMPORARY
INCREASE
IN 
ALLOTMENTS.—The DSH allotment 
for Tennessee for each of fiscal years 
2020 and 2021 shall be equal to 
$54,427,500.’’. 
(c) SENSE OF CONGRESS.—It is the sense of Con-
gress that a State should prioritize making payments 
under the State plan of the State under title XIX of the 
Social Security Act (42 U.S.C. 1396 et seq.) (or a waiver 
of such plan) to disproportionate share hospitals that have 
a higher share of COVID–19 patients relative to other 
such hospitals in the State. 
EXTENSION OF EXISTING SECTION 1115 
DEMONSTRATIONS 
SEC. 30109. 
(a) APPLICABILITY.—This section shall apply with 
respect to demonstrations operated by States pursuant to 
section 1115(a) of the Social Security Act (42 U.S.C. 
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321 
1315(a)) to promote the objectives of title XIX or XXI 
of the Social Security Act with a project term set to end 
on or before February 28, 2021. 
(b) APPROVAL OF EXTENSION.—Upon request by a 
State, the Secretary of Health and Human Services shall 
approve an extension of the waiver and expenditure au-
thorities for a demonstration project described in sub-
section (a) for a period up to and including December 31, 
2021, to ensure continuity of programs and funding dur-
ing 
the 
emergency 
period 
described 
in 
section 
1135(g)(1)(B) of the Social Security Act (42 U.S.C. 
1320b–5(g)(1)(B)). 
(c) EXTENSION TERMS AND CONDITIONS.—(1) The 
approval pursuant to this section shall extend the terms 
and conditions that applied to the demonstration project 
to the extension period. Financial terms and conditions 
shall continue at levels equivalent to the prior demonstra-
tion or program year. All demonstration program compo-
nents shall be extended to operate through the end of the 
extension term. In its request for an extension, the State 
shall identify operational and programmatic changes nec-
essary to continue and stabilize programs into the exten-
sion period and shall work with the Secretary of Health 
and Human Services to implement such changes. 
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350 
‘‘(F) ELIMINATION OF COST-SHARING FOR 
DRUGS INTENDED TO TREAT COVID–19.—Cov-
erage that is in accordance with section 
1860D–2(b)(8).’’; and 
(B) in paragraph (2)— 
(i) in subparagraph (B), by striking 
‘‘A reduction’’ and inserting ‘‘Subject to 
subparagraph (F), a reduction’’; 
(ii) in subparagraph (D), by striking 
‘‘The substitution’’ and inserting ‘‘Subject 
to subparagraph (F), the substitution’’; 
(iii) in subparagraph (E), by inserting 
after ‘‘Subject to’’ the following: ‘‘subpara-
graph (F) and’’; and 
(iv) by adding at the end the following 
new subparagraph: 
‘‘(F) ELIMINATION OF COST-SHARING FOR 
DRUGS INTENDED TO TREAT COVID–19.—Cov-
erage that is in accordance with section 
1860D–2(b)(8).’’. 
(c) 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. 
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351 
MODIFYING THE ACCELERATED AND ADVANCE PAYMENT 
PROGRAMS UNDER PARTS A AND B OF THE MEDI-
CARE PROGRAM DURING THE COVID–19 EMERGENCY 
SEC. 30206. 
(a) SPECIAL REPAYMENT RULES.— 
(1) PART A.—Section 1815(f)(2)(C) of the So-
cial Security Act (42 U.S.C. 1395g(f)(2)(C)) is 
amended to read as follows: 
‘‘(C) In the case of an accelerated payment 
made under the program under subsection (e)(3) on 
or after the date of the enactment of the CARES 
Act and so made during the emergency period de-
scribed in section 1135(g)(1)(B)— 
‘‘(i) such payment shall be treated as if 
such payment were made from the General 
Fund of the Treasury; and 
‘‘(ii) upon request of the hospital, the Sec-
retary shall— 
‘‘(I) provide up to 1 year before 
claims are offset to recoup such payment; 
‘‘(II) provide that any such offset of a 
claim to recoup such payment shall not ex-
ceed 25 percent of the amount of such 
claim; and 
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848 
bursement of the loan, if such balance is 
less than or equal to $150,000.’’. 
(b) EXPRESS LOAN GUARANTEE AMOUNTS.— 
(1) 
TEMPORARY
MODIFICATION.—Section 
7(a)(31)(A)(iv) of the Small Business Act (15 
U.S.C. 636(a)(31)(A)(iv)) is amended by striking 
‘‘with a guaranty rate of not more than 50 percent.’’ 
and inserting the following: ‘‘with a guarantee 
rate— 
‘‘(I) for a loan in an amount less 
than or equal to $350,000, of not 
more than 90 percent; and 
‘‘(II) for a loan in an amount 
greater than $350,000, of not more 
than 75 percent.’’. 
(2) PROSPECTIVE REPEAL.—Effective January 
1, 2021, section 7(a)(31)(A)(iv) of the Small Busi-
ness Act (15 U.S.C. 636(a)(31)), as amended by 
paragraph (1), is amended by striking ‘‘guarantee 
rate’’ and all that follows through the period at the 
end and inserting ‘‘guarantee rate of not more than 
50 percent.’’. 
SEC. 90012. MAXIMUM LOAN AMOUNT FOR 7(a) LOANS. 
During the period beginning on the date of enactment 
of this section and ending on September 30, 2021, with 
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873 
tion and the number of borrowers receiving as-
sistance under such section 1112(c), including a 
breakdown by— 
(i) each type of covered loan described 
in subparagraph (A) and (B) of paragraph 
(1) and paragraph (2) of such section 
1112(a); and 
(ii) whether the borrower is— 
(I) an existing borrower of a cov-
ered loan, as described in subpara-
graph (A) or (B) of such section 
1112(c)(1); or 
(II) a new borrower of a covered 
loan, as described in subparagraph 
(C) of such section 1112(c)(1); 
(B) the total dollar amount approved and 
the total amount disbursed by the Administra-
tion by the Administration and number of bor-
rowers receiving assistance under such section 
1112(c) broken out by State and congressional 
district, including a breakdown by each type of 
covered loan described in subparagraph (A) and 
(B) of paragraph (1) and paragraph (2) of such 
section 1112(a); and 
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