H. R. 6201—42 
(e) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations or other guidance 
as may be necessary to carry out the purposes of this section, 
including— 
(1) regulations or other guidance to prevent the avoidance 
of the purposes of this Act, and 
(2) regulations or other guidance to minimize compliance 
and record-keeping burdens under this section. 
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 
(a) IN GENERAL.—Any wages required to be paid by reason 
of the Emergency Paid Sick Leave Act and the Emergency Family 
and Medical Leave Expansion Act shall not be considered wages 
for purposes of section 3111(a) of the Internal Revenue Code of 
1986 or compensation for purposes of section 3221(a) of such Code. 
(b) ALLOWANCE OF CREDIT FOR HOSPITAL INSURANCE TAXES.— 
(1) IN GENERAL.—The credit allowed by section 7001 and 
the credit allowed by section 7003 shall each be increased 
by the amount of the tax imposed by section 3111(b) of the 
Internal Revenue Code of 1986 on qualified sick leave wages, 
or qualified family leave wages, for which credit is allowed 
under such section 7001 or 7003 (respectively). 
(2) DENIAL OF DOUBLE BENEFIT.—For denial of double ben-
efit with respect to the credit increase under paragraph (1), 
see sections 7001(e)(1) and 7003(e)(1). 
(c) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS INSURANCE 
TRUST FUND.—There are hereby appropriated to the Federal Old- 
Age and Survivors Insurance Trust Fund and the Federal Disability 
Insurance Trust Fund established under section 201 of the Social 
Security Act (42 U.S.C. 401) and the Social Security Equivalent 
Benefit Account established under section 15A(a) of the Railroad 
Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to 
the reduction in revenues to the Treasury by reason of this section 
(without regard to this subsection). Amounts appropriated by the 
preceding sentence shall be transferred from the general fund at 
such times and in such manner as to replicate to the extent possible 
the transfers which would have occurred to such Trust Fund or 
Account had this section not been enacted. 
DIVISION H—BUDGETARY EFFECTS 
SEC. 8001. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budgetary effects 
of division B and each succeeding division shall not be entered 
on either PAYGO scorecard maintained 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 purposes of section 4106 
of H. Con. Res. 71 (115th Congress). 
(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 accom-
panying Conference Report 105–217 and section 250(c)(8) of the 
Balanced Budget and Emergency Deficit Control Act of 1985, the
H. R. 6201—43 
budgetary effects of division B and each succeeding division 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. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.