1584 
that imposes a limitation on the amount of premium pay 
(including any premium pay paid under section 202 and 
any overtime pay paid for covered duty) that may be pay-
able to an employee, an employee may be paid such pre-
mium pay to the extent that the payment does not cause 
the aggregate of basic pay and such premium pay for serv-
ice performed in that calendar year by that employee to 
exceed the annual rate of basic pay payable for level II 
of the Executive Schedule, as of the end of the calendar 
year. 
(b) APPLICABILITY OF AGGREGATE LIMITATION ON 
PAY.—In determining whether a payment to an employee 
is subject to the limitation under section 5307(a) of title 
5, United States Code, a payment described in subsection 
(a) shall not apply. 
(c) APPLICABILITY OF CARES ACT.—The authority 
provided under this section shall be considered to be in 
addition to, and not a replacement for, the authority pro-
vided under section 18110 of title VIII of the CARES Act 
(Public Law 116–136). 
(d) RETROACTIVE EFFECT.—This section shall take 
effect as if enacted on the date on which the covered pe-
riod began. 
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SEC. 170204. AUTHORIZATION AND APPROPRIATION. 
There is authorized to be appropriated, and there is 
hereby appropriated, out of any money in the Treasury 
not otherwise appropriated, $10,000,000,000, to remain 
available until expended, for the offices and agencies de-
scribed in subsection (b) of this section to carry out sec-
tion 170202 and section 170203 of this title and to make 
transfers authorized under subsection (a) of this section. 
(a) OFFICES AND AGENCIES.—The offices and agen-
cies described in this subsection are— 
(1) the Office of the Sergeant at Arms and 
Doorkeeper of the Senate; 
(2) the Office of the Clerk of the House of Rep-
resentatives; 
(3) the Office of the Sergeant at Arms of the 
House of Representatives; 
(4) the Office of the Chief Administrative Offi-
cer of the House of Representatives; 
(5) the Office of the Attending Physician; 
(6) the Capitol Police; 
(7) the Office of the Architect of the Capitol; 
(8) the Library of Congress; 
(9) the Government Publishing Office; 
(10) the Government Accountability Office; 
(11) the Office of Personnel Management; 
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(12) the Administrative Office of the United 
States Courts; and 
(13) the District of Columbia Courts. 
(b) TRANSFER AUTHORITY.— 
(1) OPM.—The Office of Personnel Manage-
ment may transfer funds made available under this 
section to other Federal agencies within the execu-
tive branch to reimburse such agencies for costs in-
curred to implement this title. 
(2) AOUSC.—The Administrative Office of the 
United States Courts may transfer funds made 
available under this section to other entities within 
the judicial branch to reimburse the entities for 
costs incurred to implement this title. 
(3) DC COURTS.—The District of Columbia 
Courts may transfer funds made available under this 
section to the District of Columbia Public Defender 
Service to reimburse the agency for costs incurred to 
implement this title. 
TITLE 
III—COORDINATION 
OF 
BENEFITS WITH OTHER PRO-
GRAMS AND LAWS 
SEC. 170301. COORDINATION WITH OTHER BENEFITS. 
(a) DISREGARD FOR PURPOSES OF FEDERAL AND 
STATE PROGRAMS.—Any payment provided under this 
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Act shall not be regarded as income and shall not be re-
garded as a resource for the month of receipt and the fol-
lowing 12 months, for purposes of determining the eligi-
bility of the recipient (or the recipient’s spouse or family) 
for benefits or assistance, or the amount or extent of bene-
fits or assistance, under any Federal program or under 
any State or local program financed in whole or in part 
with Federal funds. 
(b) AMOUNTS NOT TAKEN INTO ACCOUNT FOR PUR-
POSES OF PREMIUM TAX CREDIT.— 
(1) IN GENERAL.—For purposes of determining 
modified adjusted gross income under section 
36B(d)(2)(B) of the Internal Revenue Code of 1986, 
adjusted gross income shall be reduced by any 
amounts received under subsection (b), including 
pursuant to subsection (f), of section 170102 or by 
reason of section 170202. 
(2) EXCEPTION.—Paragraph (1) shall not 
apply to the extent such reduction results in an 
amount of household income (as defined in section 
36B(d)(2)(A) of such Code) of a taxpayer that is 
less than 100 percent of the poverty line (as defined 
in section 36B(d)(3) of such Code) for a family of 
the size involved (as determined under the rules of 
section 36B(d)(1) of such Code). 
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(3) REPORTING.— 
(A) IN
GENERAL.—Any employer that 
makes an applicable payment during a calendar 
year shall include as a separately stated item on 
any written statement required under section 
6051 of the Internal Revenue Code of 1986 or 
any return or statement required by the Sec-
retary of the Treasury (or the Secretary’s dele-
gate) with respect to nonemployee compensation 
the aggregate amount of each type of applicable 
payments so made. 
(B) APPLICABLE
PAYMENTS.—For pur-
poses of this paragraph, the term ‘‘applicable 
payments’’ means— 
(i) amounts paid as premium pay 
under 
section 
170102(b), 
including 
amounts 
paid 
pursuant 
to 
section 
170102(f); and 
(ii) amounts paid by reason of section 
170202. 
(c) EMPLOYMENT TAX TREATMENT FOR AMOUNTS 
PAID THROUGH GRANTS.— 
(1) IN
GENERAL.—For purposes of section 
3111(a) of the Internal Revenue Code of 1986, any 
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amounts required to be paid by reason of this Act 
shall not be considered wages. 
(2) RAILROAD RETIREMENT TAXES.—For pur-
poses of section 3221(a) of the Internal Revenue 
Code of 1986, the amount of tax imposed under 
such section for any calendar year in which an em-
ployer is required to pay amounts under this Act 
shall be equal to the sum of— 
(A) the product of the rate in effect under 
section 3111(a) of such Code and the com-
pensation (reduced by any amounts required to 
be paid by reason of this Act) paid during any 
calendar year by such employer for services ren-
dered to such employer; and 
(B) the product of the rate in effect under 
section 3111(b) of such Code and the com-
pensation paid during any calendar year by 
such employer for services rendered to such em-
ployer. 
(3) SELF-EMPLOYED INDIVIDUALS.— 
(A) IN GENERAL.—In the case of the tax 
imposed by section 1401(a) of the Internal Rev-
enue Code of 1986, the self-employment income 
for any taxable year in which the individual re-
ceived a payment required to be made under 
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