SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Families First 
Coronavirus Response Act’’. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents is as follows: 
DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND 
RESPONSE SUPPLEMENTAL APPROPRIATIONS ACT, 2020 
DIVISION B—NUTRITION WAIVERS 
DIVISION C—EMERGENCY FAMILY AND MEDICAL LEAVE 
EXPANSION ACT 
DIVISION D—EMERGENCY UNEMPLOYMENT INSURANCE 
STABILIZATION AND ACCESS ACT OF 2020 
DIVISION E—EMERGENCY PAID SICK LEAVE ACT 
DIVISION F—HEALTH PROVISIONS 
DIVISION G—TAX CREDITS FOR PAID SICK AND PAID FAMILY 
AND MEDICAL LEAVE 
DIVISION H—BUDGETARY EFFECTS 
SEC. 3. REFERENCES. 
Except as expressly provided otherwise, any reference 
to ‘‘this Act’’ contained in any division of this Act shall 
be treated as referring only to the provisions of that divi-
sion. 
DIVISION A—SECOND CORONAVIRUS PRE-
PAREDNESS AND RESPONSE SUPPLE-
MENTAL APPROPRIATIONS ACT, 2020 
The following sums are hereby appropriated, out of 
any money in the Treasury not otherwise appropriated, 
for the fiscal year ending September 30, 2020, and for 
other purposes, namely:
TITLE I 
DEPARTMENT OF AGRICULTURE 
FOOD AND NUTRITION SERVICE 
SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR 
WOMEN, INFANTS, AND CHILDREN (WIC) 
For an additional amount for the ‘‘Special Supple-
mental Nutrition Program for Women, Infants, and Chil-
dren’’, $500,000,000, to remain available through Sep-
tember 30, 2021: Provided, That such amount is des-
ignated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
COMMODITY ASSISTANCE PROGRAM 
For an additional amount for the ‘‘Commodity As-
sistance Program’’ for the emergency food assistance pro-
gram as authorized by section 27(a) of the Food and Nu-
trition Act of 2008 (7 U.S.C. 2036(a)) and section 
204(a)(1) of the Emergency Food Assistance Act of 1983 
(7 U.S.C. 7508(a)(1)), $400,000,000, to remain available 
through September 30, 2021: Provided, That of the funds 
made available, the Secretary may use up to $100,000,000 
for costs associated with the distribution of commodities: 
Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant
to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985. 
GENERAL PROVISIONS—THIS TITLE 
SEC. 1101. (a) PUBLIC HEALTH EMERGENCY.—Dur-
ing 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 oth-
erwise 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 Sec-
retary of Agriculture may approve State agency plans for 
temporary emergency standards of eligibility and levels of 
benefits under the Food and Nutrition Act of 2008 (7 
U.S.C. 2011 et seq.) for households with eligible children. 
Plans approved by the Secretary shall provide for supple-
mental allotments to households receiving benefits under 
such Act, and issuances to households not already receiv-
ing benefits. Such level of benefits shall be determined by 
the Secretary in an amount not less than the value of 
meals at the free rate over the course of 5 school days 
for each eligible child in the household. 
(c) MINIMUM CLOSURE REQUIREMENT.—The Sec-
retary 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 pro-
vide assistance under this section through the EBT card 
system established under section 7 of the Food and Nutri-
tion 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 et seq.) to release to appropriate officials ad-
ministering the supplemental nutrition assistance program 
such information as may be necessary to carry out this 
section. 
(f) WAIVERS.—To facilitate implementation of this 
section, the Secretary of Agriculture may approve waivers 
of the limits on certification periods otherwise applicable 
under section 3(f) of the Food and Nutrition Act of 2008 
(7 U.S.C. 2012(f)), reporting requirements otherwise ap-
plicable under section 6(c) of such Act (7 U.S.C. 2015(c)), 
and other administrative requirements otherwise applica-
ble to State agencies under such Act. 
(g) AVAILABILITY OF COMMODITIES.—During fiscal 
year 2020, the Secretary of Agriculture may purchase
commodities for emergency distribution in any area of the 
United States during a public health emergency designa-
tion. 
(h) DEFINITIONS.—In this section: 
(1) The term ‘‘eligible child’’ means a child (as 
defined in section 12(d) or served under section 
11(a)(1) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(d), 1759(a)(1)) who, if 
not for the closure of the school attended by the 
child during a public health emergency designation 
and due to concerns about a COVID–19 outbreak, 
would receive free or reduced price school meals 
under the Richard B. Russell National School Lunch 
Act (42 U.S.C. 175l et seq.) at the school. 
(2) The term ‘‘public health emergency designa-
tion’’ means the declaration of a public health emer-
gency, based on an outbreak of SARS–CoV–2 or an-
other coronavirus with pandemic potential, by the 
Secretary of Health and Human Services under sec-
tion 319 of the Public Health Service Act (42 
U.S.C. 247d). 
(3) The term ‘‘school’’ has the meaning given 
the term in section 12(d) of the Richard B. Russell 
National School Lunch Act (42 U.S.C. 1760(d)).
(i) FUNDING.—There are hereby appropriated to the 
Secretary of Agriculture such amounts as are necessary 
to carry out this section: Provided, That such amount is 
designated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
SEC. 1102. In addition to amounts otherwise made 
available, $100,000,000, to remain available through Sep-
tember 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, That such amount 
is designated by the Congress as being for an emergency 
requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 
1985. 
TITLE II 
DEPARTMENT OF DEFENSE 
DEFENSE HEALTH PROGRAM 
For an additional amount for ‘‘Defense Health Pro-
gram’’, $82,000,000, to remain available until September 
30, 2022, for health services consisting of SARS–CoV– 
2 or COVID–19 related items and services as described 
in section 6006(a) of division F of the Families First
Coronavirus Response Act (or the administration of such 
products): Provided, That such amount is designated by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985. 
TITLE III 
DEPARTMENT OF THE TREASURY 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For an additional amount for ‘‘Taxpayer Services’’, 
$15,000,000, to remain available until September 30, 
2022, for the purposes of carrying out the Families First 
Coronavirus Response Act: Provided, That amounts pro-
vided under this heading in this Act may be transferred 
to and merged with ‘‘Operations Support’’: Provided fur-
ther, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985.
TITLE IV 
DEPARTMENT OF HEALTH AND HUMAN 
SERVICES 
INDIAN HEALTH SERVICE 
INDIAN HEALTH SERVICES 
For an additional amount for ‘‘Indian Health Serv-
ices’’, $64,000,000, to remain available until September 
30, 2022, for health services consisting of SARS–CoV– 
2 or COVID–19 related items and services as described 
in section 6007 of division F of the Families First 
Coronavirus Response Act (or the administration of such 
products): Provided, That such amounts shall be allocated 
at the discretion of the Director of the Indian Health Serv-
ice: Provided further, That such amount is designated by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985. 
TITLE V 
DEPARTMENT OF HEALTH AND HUMAN 
SERVICES 
ADMINISTRATION FOR COMMUNITY LIVING 
AGING AND DISABILITY SERVICES PROGRAMS 
For an additional amount for ‘‘Aging and Disability 
Services Programs’’, $250,000,000, to remain available 
until September 30, 2021, for activities authorized under
subparts 1 and 2 of part C, of title III, and under title 
VI, of the Older Americans Act of 1965 (‘‘OAA’’), of 
which $160,000,000 shall be for Home-Delivered Nutri-
tion Services, $80,000,000 shall be for Congregate Nutri-
tion Services, and $10,000,000 shall be for Nutrition 
Services for Native Americans: Provided, That State 
matching requirements under sections 304(d)(1)(D) and 
309(b)(2) of the OAA shall not apply to funds made avail-
able under this heading in this Act: Provided further, That 
such amount is designated by the Congress as being for 
an 
emergency 
requirement 
pursuant 
to 
section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
OFFICE OF THE SECRETARY 
PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY 
FUND 
For an additional amount for ‘‘Public Health and So-
cial Services Emergency Fund’’, $1,000,000,000, to re-
main available until expended, for activities authorized 
under section 2812 of the Public Health Service Act (42 
U.S.C. 300hh–11), in coordination with the Assistant Sec-
retary for Preparedness and Response and the Adminis-
trator of the Centers for Medicare & Medicaid Services, 
to pay the claims of providers for reimbursement, as de-
scribed in subsection (a)(3)(D) of such section 2812, for
health services consisting of SARS–CoV–2 or COVID–19 
related items and services as described in paragraph (1) 
of section 6001(a) of division F of the Families First 
Coronavirus Response Act (or the administration of such 
products) or visits described in paragraph (2) of such sec-
tion for uninsured individuals: Provided, That the term 
‘‘uninsured individual’’ in this paragraph means an indi-
vidual who is not enrolled in— 
(1) a Federal health care program (as defined 
under section 1128B(f) of the Social Security Act 
(42 U.S.C. 1320a-7b(f)), including an individual 
who is eligible for medical assistance only because of 
subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of 
the Social Security Act; or 
(2) a group health plan or health insurance cov-
erage offered by a health insurance issuer in the 
group or individual market (as such terms are de-
fined in section 2791 of the Public Health Service 
Act (42 U.S.C. 300gg-91)), or a health plan offered 
under chapter 89 of title 5, United States Code: 
Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant 
to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985.
TITLE VI 
DEPARTMENT OF VETERANS AFFAIRS 
VETERANS HEALTH ADMINISTRATION 
MEDICAL SERVICES 
For an additional amount for ‘‘Medical Services’’, 
$30,000,000, to remain available until September 30, 
2022, for health services consisting of SARS–CoV–2 or 
COVID–19 related items and services as described in sec-
tion 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such 
products): Provided, That such amount is designated by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985. 
MEDICAL COMMUNITY CARE 
For an additional amount for ‘‘Medical Community 
Care’’, $30,000,000, to remain available until September 
30, 2022, for health services consisting of SARS–CoV– 
2 or COVID–19 related items and services as described 
in section 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such 
products): Provided, That such amount is designated by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985.
TITLE VII 
GENERAL PROVISIONS—THIS ACT 
SEC. 1701. Not later than 30 days after the date of 
enactment of this Act, the head of each executive agency 
that receives funding in this Act shall provide a report 
detailing the anticipated uses of all such funding to the 
Committees on Appropriations of the House of Represent-
atives and the Senate: Provided, That each report shall 
include estimated personnel and administrative costs, as 
well as the total amount of funding apportioned, allotted, 
obligated, and expended, to date: Provided further, That 
each such plan shall be updated and submitted to such 
Committees every 60 days until all funds are expended 
or expire. 
SEC. 1702. States and local governments receiving 
funds or assistance pursuant to this division shall ensure 
the respective State Emergency Operations Center re-
ceives 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 Pre-
vention.
SEC. 1703. Each amount appropriated or made avail-
able by this Act is in addition to amounts otherwise appro-
priated for the fiscal year involved. 
SEC. 1704. No part of any appropriation contained 
in this Act shall remain available for obligation beyond 
the current fiscal year unless expressly so provided herein. 
SEC. 1705. Unless otherwise provided for by this Act, 
the additional amounts appropriated by this Act to appro-
priations accounts shall be available under the authorities 
and conditions applicable to such appropriations accounts 
for fiscal year 2020. 
SEC. 1706. Each amount designated in this Act by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985 shall be avail-
able (or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts 
and transmits such designations to the Congress. 
SEC. 1707. Any amount appropriated by this Act, 
designated by the Congress as an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
et and Emergency Deficit Control Act of 1985 and subse-
quently 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’’. 
DIVISION B—NUTRITION 
WAIVERS 
TITLE I—MAINTAINING ESSEN-
TIAL ACCESS TO LUNCH FOR 
STUDENTS ACT 
SEC. 2101. SHORT TITLE. 
This title may be cited as the ‘‘Maintaining Essential 
Access to Lunch for Students Act’’ or the ‘‘MEALS Act’’. 
SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES 
DUE TO COVID–19. 
(a) IN GENERAL.—The requirements under section 
12(l)(1)(A)(iii) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(l)(1)(A)(iii)) shall not apply 
to a qualified COVID–19 waiver. 
(b) ALLOWABLE INCREASE IN FEDERAL COSTS.— 
Notwithstanding paragraph (4) of section 12(l) of the 
Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)), the Secretary of Agriculture may grant a quali-
fied COVID–19 waiver that increases Federal costs. 
(c) TERMINATION AFTER PERIODIC REVIEW.—The 
requirements under section 12(l)(5) of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1760(l)(5)) 
shall not apply to a qualified COVID–19 waiver. 
(d) QUALIFIED COVID–19 WAIVER.—In this sec-
tion, the term ‘‘qualified COVID–19 waiver’’ means a 
waiver— 
(1) requested by a State (as defined in section 
12(d)(8) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(d)(8))) or eligible serv-
ice provider under section 12(l) of the Richard B. 
Russell National School Lunch Act (42 U.S.C. 
1760(l)); and 
(2) to waive any requirement under such Act 
(42 U.S.C. 1751 et seq.) or the Child Nutrition Act 
of 1966 (42 U.S.C. 1771 et seq.), or any regulation 
issued under either such Act, for purposes of pro-
viding meals and meal supplements under such Acts 
during a school closure due to COVID–19. 
TITLE II—COVID—19 CHILD 
NUTRITION RESPONSE ACT 
SEC. 2201. SHORT TITLE. 
This title may be cited as the ‘‘COVID–19 Child Nu-
trition Response Act’’. 
SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIRE-
MENT WAIVERS ADDRESSING COVID–19. 
(a) NATIONWIDE WAIVER.—
(1) IN GENERAL.—Notwithstanding any other 
provision of law, the Secretary may establish a waiv-
er for all States under section 12(l) of the Richard 
B. Russell National School Lunch Act (42 U.S.C. 
1760(l)), for purposes of— 
(A) providing meals and meal supplements 
under a qualified program; and 
(B) carrying out subparagraph (A) with 
appropriate safety measures with respect to 
COVID–19, as determined by the Secretary. 
(2) STATE
ELECTION.—A waiver established 
under paragraph (1) shall— 
(A) notwithstanding paragraph (2) of sec-
tion 12(l) of the Richard B. Russell National 
School Lunch Act (42 U.S.C. 1760(l)), apply 
automatically to any State that elects to be sub-
ject to the waiver without further application; 
and 
(B) not be subject to the requirements 
under paragraph (3) of such section. 
(b) CHILD AND ADULT CARE FOOD PROGRAM WAIV-
ER.—Notwithstanding any other provision of law, the Sec-
retary may grant a waiver under section 12(l) of the Rich-
ard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)) to allow non-congregate feeding under a child and
adult care food program under section 17 of the Richard 
B. Russell National School Lunch Act (42 U.S.C. 1766) 
if such waiver is for the purposes of— 
(1) providing meals and meal supplements 
under such child and adult care food program; and 
(2) carrying out paragraph (1) with appropriate 
safety measures with respect to COVID–19, as de-
termined by the Secretary. 
(c) MEAL
PATTERN
WAIVER.—Notwithstanding 
paragraph (4)(A) of section 12(l) of the Richard B. Rus-
sell National School Lunch Act (42 U.S.C. 1760(l)) the 
Secretary may grant a waiver under such section that re-
lates to the nutritional content of meals served if the Sec-
retary determines that— 
(1) such waiver is necessary to provide meals 
and meal supplements under a qualified program; 
and 
(2) there is a supply chain disruption with re-
spect to foods served under such a qualified program 
and such disruption is due to COVID–19. 
(d) REPORTS.—Each State that receives a waiver 
under subsection (a), (b), or (c), shall, not later than 1 
year after the date such State received such waiver, sub-
mit a report to the Secretary that includes the following:
(1) A summary of the use of such waiver by the 
State and eligible service providers. 
(2) A description of whether such waiver re-
sulted in improved services to children. 
(e) SUNSET.—The authority of the Secretary to es-
tablish or grant a waiver under this section shall expire 
on September 30, 2020. 
(f) DEFINITIONS.—In this section: 
(1) QUALIFIED PROGRAM.—The term ‘‘qualified 
program’’ means the following: 
(A) The school lunch program under the 
Richard B. Russell National School Lunch Act 
(42 U.S.C. 1751 et seq.). 
(B) The school breakfast program under 
section 4 of the Child Nutrition Act of 1966 
(42 U.S.C. 1773). 
(C) The child and adult care food program 
under section 17 of the Richard B. Russell Na-
tional School Lunch Act (42 U.S.C. 1766). 
(D) The summer food service program for 
children under section 13 of the Richard B. 
Russell National School Lunch Act (42 U.S.C. 
1761). 
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Agriculture.
(3) STATE.—The term ‘‘State’’ has the mean-
ing given such term in section 12(d)(8) of the Rich-
ard B. Russell National School Lunch Act (42 
U.S.C. 1760(d)(8)). 
SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DUR-
ING 
CERTAIN 
PUBLIC 
HEALTH 
EMER-
GENCIES. 
(a) WAIVER AUTHORITY.— 
(1) IN GENERAL.—Notwithstanding any other 
provision of law, the Secretary may grant a request 
described in paragraph (2) to— 
(A) waive the requirement under section 
17(d)(3)(C)(i) of the Child Nutrition Act of 
1966 (42 U.S.C. 1786(d)(3)(C)(i)); and 
(B) defer anthropometric and bloodwork 
requirements necessary to determine nutritional 
risk. 
(2) REQUEST.—A request described in this 
paragraph is a request made to the Secretary by a 
State agency to waive, on behalf of the local agencies 
served by such State agency, the requirements de-
scribed in paragraph (1) during any portion of the 
emergency period (as defined in paragraph (1)(B) of 
section 1135(g) of the Social Security Act (42