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employer which are required to be paid by reason of 
the Emergency Family and Medical Leave Expan-
sion Act, the qualified family leave equivalent 
amount otherwise described in subsection (c) shall 
be reduced (but not below zero) to the extent that 
the sum of the amount described in such subsection 
and in section 7003(b)(1) exceeds $10,000. 
(4) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 2 of the Inter-
nal Revenue Code of 1986 shall have the same 
meaning as when used in such chapter. 
(5) REFERENCES TO EMERGENCY FAMILY AND 
MEDICAL LEAVE EXPANSION ACT.—Any reference in 
this section to the Emergency Family and Medical 
Leave Expansion Act shall be treated as including a 
reference to the amendments made by such Act. 
(e) APPLICATION OF SECTION.—Only days occurring 
during the period beginning on a date selected by the Sec-
retary of the Treasury (or the Secretary’s delegate) which 
is during the 15-day period beginning on the date of the 
enactment of this Act, and ending on December 31, 2020, 
may be taken into account under subsection (c)(1)(A). 
(f) APPLICATION OF CREDIT IN CERTAIN POSSES-
SIONS.— 
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(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 
(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. 
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(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. 
(e) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
(1) regulations or other guidance to prevent the 
avoidance of the purposes of this Act, and 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section. 
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SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOY-
ERS. 
(a) IN GENERAL.—Any wages required to be paid by 
reason of the Emergency Paid Sick Leave Act and the 
Emergency Family and Medical Leave Expansion Act 
shall not be considered wages for purposes of section 
3111(a) of the Internal Revenue Code of 1986 or com-
pensation for purposes of section 3221(a) of such Code. 
(b) ALLOWANCE OF CREDIT FOR HOSPITAL INSUR-
ANCE TAXES.— 
(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 on qualified sick leave wages, or quali-
fied family leave wages, for which credit is allowed 
under such section 7001 or 7003 (respectively). 
(2) DENIAL OF DOUBLE BENEFIT.—For denial 
of double benefit with respect to the credit increase 
under paragraph (1), see sections 7001(e)(1) and 
7003(e)(1). 
(c) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social 
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Security Act (42 U.S.C. 401) and the Social Security 
Equivalent Benefit Account established under section 
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 
231n–1(a)) amounts equal to the reduction in revenues 
to the Treasury by reason of this section (without regard 
to this subsection). Amounts appropriated by the pre-
ceding sentence shall be transferred from the general fund 
at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred 
to such Trust Fund or Account had this section not been 
enacted. 
DIVISION H—BUDGETARY 
EFFECTS 
SEC. 8001. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budg-
etary effects of division B and each succeeding division 
shall not be entered on either PAYGO scorecard main-
tained pursuant to section 4(d) of the Statutory Pay-As- 
You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of division B and each succeeding division shall not 
be entered on any PAYGO scorecard maintained for pur-
poses of section 4106 of H. Con. Res. 71 (115th Con-
gress). 
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(c) CLASSIFICATION
OF BUDGETARY EFFECTS.— 
Notwithstanding Rule 3 of the Budget Scorekeeping 
Guidelines set forth in the joint explanatory statement of 
the committee of conference accompanying Conference Re-
port 105–217 and section 250(c)(8) of the Balanced 
Budget and Emergency Deficit Control Act of 1985, the 
budgetary effects of division B and each succeeding divi-
sion shall not be estimated— 
(1) for purposes of section 251 of such Act; and 
(2) for purposes of paragraph (4)(C) of section 
3 of the Statutory Pay-As-You-Go Act of 2010 as 
being included in an appropriation Act. 
Passed the House of Representatives March 14 (leg-
islative day March 13), 2020. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
By GLORIA J. LETT, 
Deputy Clerk. 
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