H. R. 133—1859 
(b) INFLATION ADJUSTMENT.—Section 179D, as amended by sub-
section (a), is amended by redesignating subsection (g) as subsection 
(h) and by inserting after subsection (f) the following new sub-
section: 
‘‘(g) INFLATION ADJUSTMENT.—In the case of a taxable year 
beginning after 2020, each dollar amount in subsection (b) or sub-
section (d)(1)(A) shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined under section 
1(f)(3) for the calendar year in which the taxable year begins, 
determined by substituting ‘calendar year 2019’ for ‘calendar 
year 2016’ in subparagraph (A)(ii) thereof. 
Any increase determined under the preceding sentence which is 
not a multiple of 1 cent shall be rounded to the nearest cent.’’. 
(c) UPDATE OF STANDARDS.— 
(1) ASHRAE STANDARDS.—Section 179D(c) is amended— 
(A) in paragraphs (1)(B)(ii) and (1)(D), by striking 
‘‘Standard 90.1–2007’’ and inserting ‘‘Reference Standard 
90.1’’, and 
(B) by amending paragraph (2) to read as follows: 
‘‘(2) REFERENCE
STANDARD
90.1.—The term ‘Reference 
Standard 90.1’ means, with respect to any property, the most 
recent Standard 90.1 published by the American Society of 
Heating, Refrigerating, and Air Conditioning Engineers and 
the Illuminating Engineering Society of North America which 
has been affirmed by the Secretary, after consultation with 
the Secretary of Energy, for purposes of this section not later 
than the date that is 2 years before the date that construction 
of such property begins.’’. 
(2) CALIFORNIA NONRESIDENTIAL ALTERNATIVE CALCULATION 
METHOD
APPROVAL
MANUAL.—Section 179D(d)(2) is amended 
by striking ‘‘, based on the provisions of the 2005 California 
Nonresidential 
Alternative 
Calculation 
Method 
Approval 
Manual’’ and inserting ‘‘with respect to any property, based 
on the provisions of the most recent California Nonresidential 
Alternative Calculation Method Approval Manual which has 
been affirmed by the Secretary, after consultation with the 
Secretary of Energy, for purposes of this section not later than 
the date that is 2 years before the date that construction 
of such property begins’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2020. 
SEC. 103. BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND 
EMERGENCY MEDICAL RESPONDERS. 
(a) IN GENERAL.—Section 139B is amended by striking sub-
section (d). 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2020. 
SEC. 104. TRANSITION FROM DEDUCTION FOR QUALIFIED TUITION 
AND 
RELATED 
EXPENSES 
TO 
INCREASED 
INCOME 
LIMITATION ON LIFETIME LEARNING CREDIT. 
(a) INCREASED INCOME LIMITATIONS FOR PHASEOUT OF LIFETIME 
LEARNING CREDIT.—
H. R. 133—1860 
(1) IN GENERAL.—Section 25A(d) is amended by striking 
paragraphs (1) and (2), by redesignating paragraph (3) as para-
graph (2), and by inserting before paragraph (2) (as so redesig-
nated) the following new paragraph: 
‘‘(1) IN GENERAL.—The American Opportunity Tax Credit 
and the Lifetime Learning Credit shall each (determined with-
out regard to this paragraph) be reduced (but not below zero) 
by the amount which bears the same ratio to each such credit 
(as so determined) as— 
‘‘(A) the excess of— 
‘‘(i) the taxpayer’s modified adjusted gross income 
for such taxable year, over 
‘‘(ii) $80,000 ( $160,000 in the case of a joint 
return), bears to 
‘‘(B) $10,000 ( $20,000 in the case of a joint return).’’. 
(2) CONFORMING AMENDMENT.—Section 25A is amended by 
striking subsection (h). 
(b) REPEAL
OF
DEDUCTION
FOR
QUALIFIED
TUITION
AND 
RELATED EXPENSES.— 
(1) IN GENERAL.—Part VII of subchapter B of chapter 1 
is amended by striking section 222 (and by striking the item 
relating to such section in the table of sections for such part). 
(2) CONFORMING AMENDMENTS.— 
(A) Section 62(a) is amended by striking paragraph 
(18). 
(B) Section 74(d)(2)(B) is amended by striking ‘‘222,’’. 
(C) Section 86(b)(2)(A) is amended by striking ‘‘222,’’. 
(D) Section 135(c)(4)(A) is amended by striking ‘‘222,’’. 
(E) Section 137(b)(3)(A) is amended by striking ‘‘222,’’. 
(F) Section 219(g)(3)(A)(ii) is amended by striking 
‘‘222,’’. 
(G) Section 221(b)(2)(C)(i) is amended by striking 
‘‘222,’’. 
(H) Section 469(i)(3)(E)(iii) is amended by striking 
‘‘222,’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2020. 
SEC. 105. RAILROAD TRACK MAINTENANCE CREDIT. 
(a) MADE PERMANENT.—Section 45G is amended by striking 
subsection (f). 
(b) MODIFICATION OF CREDIT RATE.—Section 45G(a) is amended 
by striking ‘‘50 percent’’ and inserting ‘‘40 percent (50 percent 
in the case of any taxable year beginning before January 1, 2023)’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years ending after the date of the enactment 
of this Act. 
SEC. 106. CERTAIN PROVISIONS RELATED TO BEER, WINE, AND DIS-
TILLED SPIRITS. 
(a) PRODUCTION PERIOD
FOR BEER, WINE, AND DISTILLED 
SPIRITS.— 
(1) IN GENERAL.—Section 263A(f)(4) is amended to read 
as follows: 
‘‘(4) EXEMPTION FOR AGING PROCESS OF BEER, WINE, AND 
DISTILLED SPIRITS.—For purposes of this subsection, the produc-
tion period shall not include the aging period for— 
‘‘(A) beer (as defined in section 5052(a)),
H. R. 133—1861 
‘‘(B) wine (as described in section 5041(a)), or 
‘‘(C) distilled spirits (as defined in section 5002(a)(8)), 
except such spirits that are unfit for use for beverage 
purposes.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to interest costs paid or accrued after 
December 31, 2020. 
(b) REDUCED RATE OF EXCISE TAX ON BEER.— 
(1) IN GENERAL.—Section 5051(a)(1) is amended to read 
as follows: 
‘‘(1) IN GENERAL.— 
‘‘(A) IMPOSITION OF TAX.—A tax is hereby imposed on 
all beer brewed or produced, and removed for consumption 
or sale, within the United States, or imported into the 
United States. Except as provided in paragraph (2), the 
rate of such tax shall be— 
‘‘(i) $16 on the first 6,000,000 barrels of beer— 
‘‘(I) brewed by the brewer and removed during 
the calendar year for consumption or sale, or 
‘‘(II) imported by the importer into the United 
States during the calendar year, and 
‘‘(ii) $18 on any barrels of beer to which clause 
(i) does not apply. 
‘‘(B) BARREL.—For purposes of this section, a barrel 
shall contain not more than 31 gallons of beer, and any 
tax imposed under this section shall be applied at a like 
rate for any other quantity or for fractional parts of a 
barrel.’’. 
(2) REDUCED RATE FOR CERTAIN DOMESTIC PRODUCTION.— 
Section 5051(a)(2)(A) is amended— 
(A) in the heading, by inserting ‘‘ $3.50
A
BARREL’’ 
before ‘‘RATE’’, and 
(B) by striking ‘‘ $7’’ and all that follows through 
‘‘January 1, 2021)’’ and inserting ‘‘ $3.50’’. 
(3) APPLICATION OF REDUCED TAX RATE FOR FOREIGN MANU-
FACTURERS AND IMPORTERS.—Section 5051(a) is amended— 
(A) in paragraph (1)(A)(i)(II), as amended by paragraph 
(1) of this subsection, by inserting ‘‘but only if the importer 
is an electing importer under paragraph (4) and the barrels 
have been assigned to the importer pursuant to such para-
graph’’ after ‘‘during the calendar year’’, and 
(B) in paragraph (4)— 
(i) in subparagraph (A), by striking ‘‘paragraph 
(1)(C)’’ and inserting ‘‘paragraph (1)(A)’’, and 
(ii) in subparagraph (B), by striking ‘‘The Sec-
retary’’ and inserting ‘‘The Secretary, after consultation 
with the Secretary of the Department of Homeland 
Security,’’. 
(4) CONTROLLED
GROUP
AND
SINGLE
TAXPAYER
RULES.— 
Section 5051(a)(5) is amended by striking ‘‘paragraph (1)(C)(i)’’ 
each place it appears and inserting ‘‘paragraph (1)(A)(i)’’. 
(5) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to beer removed after December 31, 2020. 
(c) TRANSFER OF BEER BETWEEN BONDED FACILITIES.— 
(1) IN GENERAL.—Section 5414 is amended to read as fol-
lows:
H. R. 133—1862 
‘‘SEC. 5414. TRANSFER OF BEER BETWEEN BONDED FACILITIES. 
‘‘(a) IN GENERAL.—Beer may be removed from one brewery 
to another brewery, without payment of tax, and may be mingled 
with beer at the receiving brewery, subject to such conditions, 
including payment of the tax, and in such containers, as the Sec-
retary by regulations shall prescribe, which shall include— 
‘‘(1) any removal from one brewery to another brewery 
belonging to the same brewer, 
‘‘(2) any removal from a brewery owned by one corporation 
to a brewery owned by another corporation when— 
‘‘(A) one such corporation owns the controlling interest 
in the other such corporation, or 
‘‘(B) the controlling interest in each such corporation 
is owned by the same person or persons, and 
‘‘(3) any removal from one brewery to another brewery 
when— 
‘‘(A) the proprietors of transferring and receiving prem-
ises are independent of each other and neither has a propri-
etary interest, directly or indirectly, in the business of 
the other, and 
‘‘(B) the transferor has divested itself of all interest 
in the beer so transferred and the transferee has accepted 
responsibility for payment of the tax. 
‘‘(b) TRANSFER OF LIABILITY FOR TAX.—For purposes of sub-
section (a)(3), such relief from liability shall be effective from the 
time of removal from the transferor’s premises, or from the time 
of divestment of interest, whichever is later.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to any calendar quarters beginning after 
December 31, 2020. 
(d) REDUCED RATE OF EXCISE TAX ON CERTAIN WINE.— 
(1) IN GENERAL.—Section 5041(c) is amended— 
(A) in the heading, by striking ‘‘FOR SMALL DOMESTIC 
PRODUCERS’’, 
(B) by amending paragraph (1) to read as follows: 
‘‘(1) ALLOWANCE OF CREDIT.— 
‘‘(A) IN GENERAL.—There shall be allowed as a credit 
against any tax imposed by this title (other than chapters 
2, 21, and 22) an amount equal to the sum of— 
‘‘(i) $1 per wine gallon on the first 30,000 wine 
gallons of wine, plus 
‘‘(ii) 90 cents per wine gallon on the first 100,000 
wine gallons of wine to which clause (i) does not apply, 
plus 
‘‘(iii) 53.5 cents per wine gallon on the first 620,000 
wine gallons of wine to which clauses (i) and (ii) do 
not apply, 
which are produced by the producer and removed during 
the calendar year for consumption or sale, or which are 
imported by the importer into the United States during 
the calendar year. 
‘‘(B) ADJUSTMENT OF CREDIT FOR HARD CIDER.—In the 
case of wine described in subsection (b)(6), subparagraph 
(A) of this paragraph shall be applied— 
‘‘(i) in clause (i) of such subparagraph, by sub-
stituting ‘6.2 cents’ for ‘ $1’,
H. R. 133—1863 
‘‘(ii) in clause (ii) of such subparagraph, by sub-
stituting ‘5.6 cents’ for ‘90 cents’, and 
‘‘(iii) in clause (iii) of such subparagraph, by sub-
stituting ‘3.3 cents’ for ‘53.5 cents’.’’, 
(C) by striking paragraphs (2) and (8), 
(D) by redesignating paragraphs (3) through (6) as 
paragraphs (2) through (5), respectively, 
(E) by redesignating paragraph (9) as paragraph (6), 
and 
(F) by amending paragraph (7) to read as follows: 
‘‘(7) REGULATIONS.—The Secretary may prescribe such 
regulations as may be necessary to carry out the purposes 
of this subsection, including regulations to ensure proper cal-
culation of the credit provided in this subsection.’’. 
(2) ALLOWANCE OF CREDIT FOR FOREIGN MANUFACTURERS 
AND IMPORTERS.—Section 5041(c), as amended by paragraph 
(1), is amended— 
(A) in paragraph (1)(A), by inserting ‘‘but only if the 
importer is an electing importer under paragraph (6) and 
the wine gallons of wine have been assigned to the importer 
pursuant to such paragraph’’ after ‘‘into the United States 
during the calendar year’’, and 
(B) in paragraph (6)— 
(i) in subparagraph (A), by striking ‘‘paragraph 
(8)’’ and inserting ‘‘paragraph (1)’’, 
(ii) in subparagraph (B), by striking ‘‘The Sec-
retary’’ and inserting ‘‘The Secretary of the Treasury, 
after consultation with the Secretary of the Depart-
ment of Homeland Security,’’, and 
(iii) in subparagraph (C), by striking ‘‘paragraph 
(4)’’ and inserting ‘‘paragraph (3)’’. 
(3) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to wine removed after December 31, 2020. 
(e) ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR APPLICATION 
OF EXCISE TAX RATES.— 
(1) IN GENERAL.—Paragraphs (1) and (2) of section 5041(b) 
are each amended by striking ‘‘14 percent’’ and all that follows 
through ‘‘January 1, 2021’’ and inserting ‘‘16 percent’’. 
(2) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to wine removed after December 31, 2020. 
(f) DEFINITION OF MEAD AND LOW ALCOHOL BY VOLUME WINE.— 
(1) IN GENERAL.—Section 5041(h) is amended— 
(A) in paragraph (2), by striking ‘‘the Secretary shall’’ 
each place it appears and inserting ‘‘the Secretary may’’, 
and 
(B) by striking paragraph (3). 
(2) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to wine removed after December 31, 2020. 
(g) REDUCED RATE
OF EXCISE TAX
ON CERTAIN DISTILLED 
SPIRITS.— 
(1) IN GENERAL.—Section 5001(c) is amended— 
(A) in the heading, by striking ‘‘TEMPORARY REDUCED 
RATE’’ and inserting ‘‘REDUCED RATE’’, 
(B) in paragraph (3)(B), by striking ‘‘The Secretary’’ 
and inserting ‘‘The Secretary of the Treasury, after con-
sultation with the Secretary of the Department of Home-
land Security,’’, and
H. R. 133—1864 
(C) by striking paragraph (4). 
(2) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to distilled spirits removed after December 
31, 2020. 
(h) BULK DISTILLED SPIRITS.— 
(1) IN GENERAL.—Section 5212 is amended by striking ‘‘and 
before January 1, 2021,’’ and inserting ‘‘between bonded prem-
ises belonging to the same person or members of the same 
controlled group (within the meaning of section 5001(c)(2))’’. 
(2) NON-BULK TRANSFERS RELATED TO BOTTLING OR STOR-
AGE.—Section 5212 is amended by adding at the end the fol-
lowing new sentence: ‘‘In the case of distilled spirits transferred 
in bond from the person who distilled or processed such distilled 
spirits (hereinafter referred to as ‘transferor’) to another person 
for bottling or storage of such distilled spirits, and returned 
to the transferor for removal, this section shall be applied 
without regard to whether distilled spirits are bulk distilled 
spirits, but only if the transferor retains title during the entire 
period between such distillation, or processing, and removal.’’. 
(3) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to distilled spirits transferred in bond after 
December 31, 2020. 
(i) SIMPLIFICATION
OF RULES REGARDING RECORDS, STATE-
MENTS, AND RETURNS.— 
(1) IN GENERAL.—Section 5555(a) is amended by striking 
‘‘For calendar quarters beginning after the date of the enact-
ment of this sentence, and before January 1, 2021, the Sec-
retary’’ and inserting ‘‘The Secretary’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to calendar quarters beginning after 
December 31, 2020. 
SEC. 107. REFUNDS IN LIEU OF REDUCED RATES FOR CERTAIN CRAFT 
BEVERAGES PRODUCED OUTSIDE THE UNITED STATES. 
(a) DISTILLED SPIRITS.— 
(1) IN GENERAL.—Section 5001(c), as amended by the pre-
ceding provisions of this Act, is amended by adding at the 
end the following new paragraph: 
‘‘(4) REFUNDS
IN
LIEU
OF
REDUCED
RATES
FOR
FOREIGN 
PRODUCTION REMOVED AFTER DECEMBER 31, 2022.— 
‘‘(A) IN GENERAL.—In the case of any proof gallons 
of distilled spirits which have been produced outside the 
United States and imported into the United States, if such 
proof gallons of distilled spirits are removed after December 
31, 2022— 
‘‘(i) paragraph (1) shall not apply, and 
‘‘(ii) the amount determined under subparagraph 
(B) shall be allowed as a refund, determined for periods 
not less frequently than quarterly, to the importer 
in the same manner as if such amount were an over-
payment of tax imposed by this section. 
‘‘(B) AMOUNT
OF
REFUND.—The amount determined 
under this subparagraph with respect to any importer for 
any period is an amount equal to the sum of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the amount of tax imposed under this 
subpart on proof gallons of distilled spirits referred
H. R. 133—1865 
to in subparagraph (A) which were removed during 
such period, over 
‘‘(II) the amount of tax which would have been 
imposed under this subpart on such proof gallons 
of distilled spirits if this section were applied with-
out regard to this paragraph, plus 
‘‘(ii) the amount of interest which would be allowed 
and paid on an overpayment of tax at the overpayment 
rate established under section 6621(a)(1) (without 
regard to the second sentence thereof) were such rate 
applied to the excess (if any) determined under clause 
(i) for the number of days in the filing period for 
which the refund under this paragraph is being deter-
mined. 
‘‘(C) APPLICATION OF RULES RELATED TO ELECTIONS AND 
ASSIGNMENTS.—Subparagraph (A)(ii) shall apply only if the 
importer is an electing importer under paragraph (3) and 
the proof gallons of distilled spirits have been assigned 
to the importer pursuant to such paragraph. 
‘‘(D) RULES FOR REFUNDS WITHIN 90 DAYS.—For pur-
poses of refunds allowed under this paragraph, section 
6611(e) shall be applied by substituting ‘90 days’ for ‘45 
days’ each place it appears.’’. 
(2) COORDINATION WITH DETERMINATION FOR COVER OVER 
TO PUERTO RICO AND VIRGIN ISLANDS.— 
(A) IN GENERAL.—Section 7652 is amended by adding 
at the end the following new subsection: 
‘‘(i) DETERMINATION OF TAXES COLLECTED.—For purposes of 
subsections (a)(3), (b)(3), and (e)(1), refunds under section 5001(c)(4) 
shall not be taken into account as a refund, and the amount 
of taxes imposed by and collected under section 5001(a)(1) shall 
be determined without regard to section 5001(c).’’. 
(B) CONFORMING
AMENDMENT.—Section 7652(e) is 
amended by striking paragraph (5). 
(3) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to distilled spirits brought into the United 
States and removed after December 31, 2022. 
(b) BEER.— 
(1) IN GENERAL.—Section 5051(a) is amended by adding 
at the end the following new paragraph: 
‘‘(6) REFUNDS
IN
LIEU
OF
REDUCED
RATES
FOR
FOREIGN 
PRODUCTION REMOVED AFTER DECEMBER 31, 2022.— 
‘‘(A) IN GENERAL.—In the case of any barrels of beer 
which have been produced outside the United States and 
imported into the United States, if such barrels of beer 
are removed after December 31, 2022— 
‘‘(i) paragraph (1)(A)(i) shall not apply, and 
‘‘(ii) the amount determined under subparagraph 
(B) shall be allowed as a refund, determined for periods 
not less frequently than quarterly, to the importer 
in the same manner as if such amount were an over-
payment of tax imposed by this section. 
‘‘(B) AMOUNT
OF
REFUND.—The amount determined 
under this subparagraph with respect to any importer for 
any period is an amount equal to the sum of— 
‘‘(i) excess (if any) of—
H. R. 133—1866 
‘‘(I) the amount of tax imposed under this 
section on barrels of beer referred to in subpara-
graph (A) which were removed during such period, 
over 
‘‘(II) the amount of tax which would have been 
imposed under this section on such barrels of beer 
if this section were applied without regard to this 
paragraph, plus 
‘‘(ii) the amount of interest which would be allowed 
and paid on an overpayment of tax at the overpayment 
rate established under section 6621(a)(1) (without 
regard to the second sentence thereof) were such rate 
applied to the excess (if any) determined under clause 
(i) for the number of days in the filing period for 
which the refund under this paragraph is being deter-
mined. 
‘‘(C) APPLICATION OF RULES RELATED TO ELECTIONS AND 
ASSIGNMENTS.—Subparagraph (A)(ii) shall apply only if the 
importer is an electing importer under paragraph (4) and 
the barrels of beer have been assigned to the importer 
pursuant to such paragraph. 
‘‘(D) RULES FOR REFUNDS WITHIN 90 DAYS.—For pur-
poses of refunds allowed under this paragraph, section 
6611(e) shall be applied by substituting ‘90 days’ for ‘45 
days’ each place it appears.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to beer removed after December 31, 2022. 
(c) WINE.— 
(1) IN GENERAL.—Section 5041(c), as amended by the pre-
ceding provisions of this Act, is amended by redesignating 
paragraph (7) as paragraph (8) and by inserting after paragraph 
(6) the following new paragraph: 
‘‘(7) REFUNDS IN LIEU OF TAX CREDITS FOR FOREIGN PRODUC-
TION REMOVED AFTER DECEMBER 31, 2022.— 
‘‘(A) IN
GENERAL.—In the case of any wine gallons 
of wine which have been produced outside the United 
States and imported into the United States, if such wine 
gallons are removed after December 31, 2022— 
‘‘(i) paragraph (1) shall not apply, and 
‘‘(ii) the amount determined under subparagraph 
(B) shall be allowed as a refund, determined for periods 
not less frequently than quarterly, to the importer 
in the same manner as if such amount were an over-
payment of tax imposed by this section. 
‘‘(B) AMOUNT
OF
REFUND.—The amount determined 
under this subparagraph with respect to any importer for 
any period is an amount equal to the sum of— 
‘‘(i) excess (if any) of— 
‘‘(I) the amount of tax imposed under this 
section on wine gallons of wine referred to in 
subparagraph (A) which were removed during such 
period, over 
‘‘(II) the amount of tax which would have been 
imposed under this section (including any allow-
able credits) on such gallons of wine if this section 
were applied without regard to this paragraph, 
plus
H. R. 133—1867 
‘‘(ii) the amount of interest which would be allowed 
and paid on an overpayment of tax at the overpayment 
rate established under section 6621(a)(1) (without 
regard to the second sentence thereof) were such rate 
applied to the excess (if any) determined under clause 
(i) for the number of days in the filing period for 
which the refund under this paragraph is being deter-
mined. 
‘‘(C) APPLICATION OF RULES RELATED TO ELECTIONS AND 
ASSIGNMENTS.—Subparagraph (A)(ii) shall apply only if the 
importer is an electing importer under paragraph (6) and 
the wine gallons of wine have been assigned to the importer 
pursuant to such paragraph. 
‘‘(D) RULES FOR REFUNDS WITHIN 90 DAYS.—For pur-
poses of refunds allowed under this paragraph, section 
6611(e) shall be applied by substituting ‘90 days’ for ‘45 
days’ each place it appears.’’. 
(2) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to wine removed after December 31, 2022. 
(d) INFORMATION REPORTING IN CASE OF ASSIGNMENT OF LOWER 
RATES OR REFUNDS BY FOREIGN PRODUCERS OF BEER, WINE, AND 
DISTILLED SPIRITS.— 
(1) IN GENERAL.—Subpart A of part III of subchapter A 
of chapter 61 is amended by inserting after section 6038D 
the following new section: 
‘‘SEC. 6038E. INFORMATION WITH RESPECT TO ASSIGNMENT OF LOWER 
RATES OR REFUNDS BY FOREIGN PRODUCERS OF BEER, 
WINE, AND DISTILLED SPIRITS. 
‘‘Any foreign producer that elects to make an assignment 
described in section 5001(c), 5041(c), or 5051(a) shall provide such 
information, at such time and in such manner, as the Secretary 
may prescribe in order to make such assignment, including informa-
tion about the controlled group structure of such foreign producer.’’. 
(2) CLERICAL AMENDMENT.—Table of sections for subpart 
A of part III of subchapter A of chapter 61 is amended by 
inserting after the item relating to section 6038D the following 
new item: 
‘‘Sec. 6038E. Information with respect to assignment of lower rates or refunds by 
foreign producers of beer, wine, and distilled spirits.’’. 
(3) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to elections to make an assignment under 
section 5001(c), 5041(c), or 5051(a) of the Internal Revenue 
Code of 1986 after December 31, 2020. 
(e) ADMINISTRATION
OF
REFUNDS.—The Secretary of the 
Treasury (or the Secretary’s delegate within the Department of 
the Treasury) shall implement and administer sections 5001(c)(4), 
5041(c)(7), and 5051(a)(6) of the Internal Revenue Code of 1986, 
as added by this Act, in coordination with the United States Cus-
toms and Border Protection of the Department of Homeland Secu-
rity. 
(f) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate within the Department of the Treasury) shall 
prescribe such regulations as may be necessary or appropriate 
to carry out the purposes of this section, including regulations 
to require foreign producers to provide information necessary to
H. R. 133—1868 
enforce the volume limitations under sections 5001(c), 5041(c), and 
5051(a) of such Code. 
(g) REPORT.—Not later than 180 days after the date of the 
enactment of this Act, the Secretary of the Treasury (or the Sec-
retary’s delegate within the Department of the Treasury) shall, 
in coordination with the United States Customs and Border Protec-
tion of the Department of Homeland Security, prepare, submit 
to Congress, and make publicly available a report detailing the 
plans for implementing and administering sections 5001(c)(4), 
5041(c)(7), and 5051(a)(6) of such Code, as added by this Act. 
SEC. 108. REDUCED RATES NOT ALLOWED FOR SMUGGLED OR ILLE-
GALLY PRODUCED BEER, WINE, AND SPIRITS. 
(a) IN GENERAL.—Subpart E of part I of subchapter A of chapter 
51 is amended by redesignating section 5067 as section 5068 and 
by inserting after section 5066 the following new section: 
‘‘SEC. 5067. REDUCED RATES NOT ALLOWED FOR SMUGGLED OR ILLE-
GALLY PRODUCED BEER, WINE, OR SPIRITS. 
‘‘In the case of beer, wine, or distilled spirits that are smuggled 
into the United States or produced other than as authorized by 
this chapter— 
‘‘(1) the rates of tax under paragraphs (1)(A)(i) and (2) 
of section 5051(a) shall not apply in the case of any such 
beer, 
‘‘(2) the credit under section 5041(c) shall not apply in 
the case of any such wine, and 
‘‘(3) the rates of tax under section 5001(c) shall not apply 
in the case of any such distilled spirits.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for subpart 
E of part I of subchapter A of chapter 51 is amended by striking 
the last item and inserting the following new items: 
‘‘Sec. 5067. Reduced rates not allowed for illegally produced beer, wine, or spirits. 
‘‘Sec. 5068. Cross reference.’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to beer, wine, or distilled spirits, as the case may 
be, produced after the date of the enactment of this Act. 
SEC. 109. MINIMUM PROCESSING REQUIREMENTS FOR REDUCED DIS-
TILLED SPIRITS RATES. 
(a) IN GENERAL.—Section 5001(c), as amended by the preceding 
provisions of this Act, is amended by adding at the end the fol-
lowing: 
‘‘(5) PROCESSED DISTILLED SPIRITS.—A distilled spirit shall 
not be treated as processed for purposes of this subsection 
unless a process described in section 5002(a)(5)(A) (other than 
bottling) is performed with respect to such distilled spirit.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to distilled spirits removed after December 31, 2021. 
SEC. 110. MODIFICATION OF SINGLE TAXPAYER RULES. 
(a) BEER.—Section 5051(a)(5)(C) is amended by striking ‘‘mar-
keted under a similar brand, license’’ and inserting ‘‘under a 
license’’. 
(b) WINE.—For single taxpayer rules relating to wine, see cross 
reference under section 5041(c)(3) of the Internal Revenue Code 
of 1986, as redesignated by this Act.
H. R. 133—1876 
SEC. 203. WASTE ENERGY RECOVERY PROPERTY ELIGIBLE FOR 
ENERGY CREDIT. 
(a) IN GENERAL.—Section 48(a)(3)(A) is amended by striking 
‘‘or’’ at the end of clause (vi), by inserting ‘‘or’’ at the end of 
clause (vii), and by adding at the end the following new clause: 
‘‘(viii) waste energy recovery property,’’. 
(b) APPLICATION OF 30 PERCENT CREDIT.—Section 48(a)(2)(A)(i) 
is amended by striking ‘‘and’’ at the end of subclause (III) and 
by adding at the end the following new subclause: 
‘‘(V) waste energy recovery property, and’’. 
(c) APPLICATION OF PHASEOUT.—Section 48(a)(7) is amended— 
(1) by inserting ‘‘waste energy recovery property,’’ after 
‘‘qualified small wind property,’’, and 
(2) by striking ‘‘FIBER-OPTIC SOLAR, QUALIFIED FUEL CELL, 
AND
QUALIFIED
SMALL
WIND’’ in the heading thereof and 
inserting ‘‘CERTAIN OTHER’’. 
(d) DEFINITION.—Section 48(c) is amended by adding at the 
end the following new paragraphs: 
‘‘(5) WASTE ENERGY RECOVERY PROPERTY.— 
‘‘(A) IN GENERAL.—The term ‘waste energy recovery 
property’ means property that generates electricity solely 
from heat from buildings or equipment if the primary pur-
pose of such building or equipment is not the generation 
of electricity. 
‘‘(B) CAPACITY LIMITATION.—The term ‘waste energy 
recovery property’ shall not include any property which 
has a capacity in excess of 50 megawatts. 
‘‘(C) NO DOUBLE BENEFIT.—Any waste energy recovery 
property (determined without regard to this subparagraph) 
which is part of a system which is a combined heat and 
power system property shall not be treated as waste energy 
recovery property for purposes of this section unless the 
taxpayer elects to not treat such system as a combined 
heat and power system property for purposes of this section. 
‘‘(D) TERMINATION.—The term ‘waste energy recovery 
property’ shall not include any property the construction 
of which does not begin before January 1, 2024.’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall apply to periods after December 31, 2020, under rules similar 
to the rules of section 48(m) as in effect on the day before the 
date of the enactment of the Revenue Reconciliation Act of 1990. 
SEC. 204. EXTENSION OF ENERGY CREDIT FOR OFFSHORE WIND 
FACILITIES. 
(a) IN GENERAL.—Section 48(a)(5) is amended by adding at 
the end the following new subparagraph: 
‘‘(F) QUALIFIED OFFSHORE WIND FACILITIES.— 
‘‘(i) IN GENERAL.—In the case of any qualified off-
shore wind facility— 
‘‘(I) subparagraph (C)(ii) shall be applied by 
substituting ‘January 1, 2026’ for ‘January 1, 2022’, 
‘‘(II) subparagraph (E) shall not apply, and 
‘‘(III) for purposes of this paragraph, section 
45(d)(1) shall be applied by substituting ‘January 
1, 2026’’ for ‘January 1, 2022’.
H. R. 133—1877 
‘‘(ii) QUALIFIED
OFFSHORE
WIND
FACILITY.—For 
purposes of this subparagraph, the term ‘qualified off-
shore wind facility’ means a qualified facility (within 
the meaning of section 45) described in paragraph (1) 
of section 45(d) (determined without regard to any 
date by which the construction of the facility is 
required to begin) which is located in the inland navi-
gable waters of the United States or in the coastal 
waters of the United States.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to periods after December 31, 2016, under rules similar 
to the rules of section 48(m) of the Internal Revenue Code of 
1986 (as in effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990). 
SEC. 205. MINIMUM RATE OF INTEREST FOR CERTAIN DETERMINA-
TIONS RELATED TO LIFE INSURANCE CONTRACTS. 
(a) MODIFICATION OF MINIMUM RATE FOR PURPOSES OF CASH 
VALUE ACCUMULATION TEST.— 
(1) IN
GENERAL.—Section 7702(b)(2)(A) is amended by 
striking ‘‘an annual effective rate of 4 percent’’ and inserting 
‘‘the applicable accumulation test minimum rate’’. 
(2) APPLICABLE ACCUMULATION TEST MINIMUM RATE.—Sec-
tion 7702(b) is amended by adding at the end the following 
new paragraph: 
‘‘(3) APPLICABLE ACCUMULATION TEST MINIMUM RATE.—For 
purposes of paragraph (2)(A), the term ‘applicable accumulation 
test minimum rate’ means the lesser of— 
‘‘(A) an annual effective rate of 4 percent, or 
‘‘(B) the insurance interest rate (as defined in sub-
section (f)(11)) in effect at the time the contract is issued.’’. 
(b) MODIFICATION OF MINIMUM RATE FOR PURPOSES OF GUIDE-
LINE PREMIUM REQUIREMENTS.— 
(1) IN GENERAL.—Section 7702(c)(3)(B)(iii) is amended by 
striking ‘‘an annual effective rate of 6 percent’’ and inserting 
‘‘the applicable guideline premium minimum rate’’. 
(2) APPLICABLE GUIDELINE PREMIUM MINIMUM RATE.—Sec-
tion 7702(c)(3) is amended by adding at the end the following 
new subparagraph: 
‘‘(E) APPLICABLE GUIDELINE PREMIUM MINIMUM RATE.— 
For purposes of subparagraph (B)(iii), the term ‘applicable 
guideline premium minimum rate’ means the applicable 
accumulation test minimum rate (as defined in subsection 
(b)(3)) plus 2 percentage points.’’. 
(c) APPLICATION OF MODIFIED MINIMUM RATES TO DETERMINA-
TION
OF
GUIDELINE
LEVEL
PREMIUM.—Section 7702(c)(4) is 
amended— 
(1) by striking ‘‘4 percent’’ and inserting ‘‘the applicable 
accumulation test minimum rate’’, and 
(2) by striking ‘‘6 percent’’ and inserting ‘‘the applicable 
guideline premium minimum rate’’. 
(d) INSURANCE INTEREST RATE.—Section 7702(f) is amended 
by adding at the end the following new paragraph: 
‘‘(11) INSURANCE INTEREST RATE.—For purposes of this sec-
tion—
H. R. 133—1878 
‘‘(A) IN GENERAL.—The term ‘insurance interest rate’ 
means, with respect to any contract issued in any calendar 
year, the lesser of— 
‘‘(i) the section 7702 valuation interest rate for 
such calendar year (or, if such calendar year is not 
an adjustment year, the most recent adjustment year), 
or 
‘‘(ii) the section 7702 applicable Federal interest 
rate for such calendar year (or, if such calendar year 
is not an adjustment year, the most recent adjustment 
year). 
‘‘(B) SECTION
7702
VALUATION
INTEREST
RATE.—The 
term ‘section 7702 valuation interest rate’ means, with 
respect to any adjustment year, the prescribed U.S. valu-
ation interest rate for life insurance with guaranteed dura-
tions of more than 20 years (as defined in the National 
Association of Insurance Commissioners’ Standard Valu-
ation Law) as effective in the calendar year immediately 
preceding such adjustment year. 
‘‘(C) SECTION
7702
APPLICABLE
FEDERAL
INTEREST 
RATE.—The term ‘section 7702 applicable Federal interest 
rate’ means, with respect to any adjustment year, the aver-
age (rounded to the nearest whole percentage point) of 
the applicable Federal mid-term rates (as defined in section 
1274(d) but based on annual compounding) effective as 
of the beginning of each of the calendar months in the 
most recent 60-month period ending before the second cal-
endar year prior to such adjustment year. 
‘‘(D) ADJUSTMENT YEAR.—The term ‘adjustment year’ 
means the calendar year following any calendar year that 
includes the effective date of a change in the prescribed 
U.S. valuation interest rate for life insurance with guaran-
teed durations of more than 20 years (as defined in the 
National Association of Insurance Commissioners’ Standard 
Valuation Law). 
‘‘(E) TRANSITION
RULE.—Notwithstanding subpara-
graph (A), the insurance interest rate shall be 2 percent 
in the case of any contract which is issued during the 
period that— 
‘‘(i) begins on January 1, 2021, and 
‘‘(ii) ends immediately before the beginning of the 
first adjustment year that beings after December 31, 
2021.’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall apply to contracts issued after December 31, 2020. 
SEC. 206. CLARIFICATIONS AND TECHNICAL IMPROVEMENTS TO 
CARES ACT EMPLOYEE RETENTION CREDIT. 
(a) GROSS RECEIPTS OF TAX-EXEMPT ORGANIZATIONS.—Section 
2301(c)(2)(C) of the CARES Act is amended— 
(1) by striking ‘‘of such Code, clauses (i) and (ii)(I)’’ and 
inserting ‘‘of such Code— 
‘‘(i) clauses (i) and (ii)(I)’’, 
(2) by striking the period at the end and inserting ‘‘, and’’, 
and 
(3) by adding at the end the following new clause:
H. R. 133—1879 
‘‘(ii) any reference in this section to gross receipts 
shall be treated as a reference to gross receipts within 
the meaning of section 6033 of such Code.’’. 
(b) MODIFICATION OF TREATMENT OF HEALTH PLAN EXPENSES.— 
Section 2301(c) of the CARES Act is amended— 
(1) by striking subparagraph (C) of paragraph (3), and 
(2) in paragraph (5)— 
(A) by striking ‘‘The term’’ and inserting the following: 
‘‘(A) IN GENERAL.—The term’’, and 
(B) by adding at the end the following new subpara-
graph: 
‘‘(B) 
ALLOWANCE
FOR
CERTAIN
HEALTH
PLAN 
EXPENSES.— 
‘‘(i) IN GENERAL.—Such term shall include amounts 
paid by the eligible employer to provide and maintain 
a group health plan (as defined in section 5000(b)(1) 
of the Internal Revenue Code of 1986), but only to 
the extent that such amounts are excluded from the 
gross income of employees by reason of section 106(a) 
of such Code. 
‘‘(ii) ALLOCATION RULES.—For purposes of this sec-
tion, amounts treated as wages under clause (i) shall 
be treated as paid with respect to any employee (and 
with respect to any period) to the extent that such 
amounts are properly allocable to such employee (and 
to such period) in such manner as the Secretary may 
prescribe. Except as otherwise provided by the Sec-
retary, such allocation shall be treated as properly 
made if made on the basis of being pro rata among 
periods of coverage.’’. 
(c) IMPROVED COORDINATION BETWEEN PAYCHECK PROTECTION 
PROGRAM AND EMPLOYEE RETENTION TAX CREDIT.— 
(1) AMENDMENT TO PAYCHECK PROTECTION PROGRAM.—Sec-
tion 7A(a)(12) of the Small Business Act, as redesignated, trans-
ferred, and amended by the Economic Aid to Hard-Hit Small 
Businesses, Nonprofits, and Venues Act, is amended by adding 
at the end the following: ‘‘Such payroll costs shall not include 
qualified wages taken into account in determining the credit 
allowed under section 2301 of the CARES Act or qualified 
wages taken into account in determining the credit allowed 
under subsection (a) or (d) of section 303 of the Taxpayer 
Certainty and Disaster Relief Act of 2020.’’. 
(2) AMENDMENTS TO EMPLOYEE RETENTION TAX CREDIT.— 
(A) IN GENERAL.—Section 2301(g) of the CARES Act 
is amended to read as follows: 
‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO ACCOUNT.— 
‘‘(1) IN GENERAL.—This section shall not apply to so much 
of the qualified wages paid by an eligible employer as such 
employer elects (at such time and in such manner as the 
Secretary may prescribe) to not take into account for purposes 
of this section. 
‘‘(2) COORDINATION
WITH
PAYCHECK
PROTECTION
PRO-
GRAM.—The Secretary, in consultation with the Administrator 
of the Small Business Administration, shall issue guidance 
providing that payroll costs paid during the covered period 
shall not fail to be treated as qualified wages under this section 
by reason of an election under paragraph (1) to the extent
H. R. 133—1880 
that a covered loan of the eligible employer is not forgiven 
by reason of a decision under section 7A(g) of the Small Busi-
ness Act. Terms used in the preceding sentence which are 
also used in section 7A of the Small Business Act shall have 
the same meaning as when used in such section.’’. 
(B) CONFORMING AMENDMENTS.— 
(i) Section 2301 of the CARES Act is amended 
by striking subsection (j). 
(ii) Section 2301(l) of the CARES Act is amended 
by striking paragraph (3) and by redesignating para-
graphs (4) and (5) as paragraphs (3) and (4), respec-
tively. 
(d) REGULATIONS
AND
GUIDANCE.—Section 2301(l) of the 
CARES Act, as amended by subsection (c)(2)(B)(ii), is amended 
by striking ‘‘and’’ at the end of paragraph (3), by striking the 
period at the end of paragraph (4) and inserting ‘‘, and’’, and 
by adding at the end the following new paragraph: 
‘‘(5) to prevent the avoidance of the purposes of the limita-
tions under this section, including through the leaseback of 
employees.’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by this section 
shall take effect as if included in the provisions of the CARES 
Act to which they relate. 
(2) SPECIAL RULE.— 
(A) IN GENERAL.—For purposes of section 2301 of the 
CARES Act, an employer who has filed a return of tax 
with respect to applicable employment taxes (as defined 
in section 2301(c)(1) of division A of such Act) before the 
date of the enactment of this Act may elect (in such manner 
as the Secretary of the Treasury (or the Secretary’s dele-
gate) shall prescribe) to treat any applicable amount as 
an amount paid in the calendar quarter which includes 
the date of the enactment of this Act. 
(B) APPLICABLE
AMOUNT.—For purposes of subpara-
graph (A), the term ‘‘applicable amount’’ means the amount 
of wages which— 
(i) are— 
(I) described in section 2301(c)(5)(B) of the 
CARES Act, as added by the amendments made 
by subsection (b), or 
(II) permitted to be treated as qualified wages 
under 
guidance 
issued 
pursuant 
to 
section 
2301(g)(2) of the CARES Act (as added by sub-
section (c)), and 
(ii) were— 
(I) paid in a calendar quarter beginning after 
December 31, 2019, and before October 1, 2020, 
and 
(II) not taken into account by the taxpayer 
in calculating the credit allowed under section 
2301(a) of division A of such Act for such calendar 
quarter. 
SEC. 207. EXTENSION AND MODIFICATION OF EMPLOYEE RETENTION 
AND REHIRING TAX CREDIT. 
(a) EXTENSION.—
H. R. 133—1883 
‘‘(1) IN GENERAL.—Except as provided in paragraph (2), 
no advance payment of the credit under subsection (a) shall 
be allowed. 
‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOYERS.— 
‘‘(A) IN GENERAL.—Under rules provided by the Sec-
retary, an eligible employer for which the average number 
of full-time employees (within the meaning of section 4980H 
of the Internal Revenue Code of 1986) employed by such 
eligible employer during 2019 was not greater than 500 
may elect for any calendar quarter to receive an advance 
payment of the credit under subsection (a) for such quarter 
in an amount not to exceed 70 percent of the average 
quarterly wages paid by the employer in calendar year 
2019. 
‘‘(B) SPECIAL RULE FOR SEASONAL EMPLOYERS.—In the 
case of any employer who employs seasonal workers (as 
defined in section 45R(d)(5)(B) of the Internal Revenue 
Code of 1986), the employer may elect to substitute ‘the 
wages for the calendar quarter in 2019 which corresponds 
to the calendar quarter to which the election relates’ for 
‘the average quarterly wages paid by the employer in cal-
endar year 2019’. 
‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT IN EXISTENCE 
IN
2019.—In the case of any employer that was not in 
existence in 2019, subparagraphs (A) and (B) shall each 
be applied by substituting ‘2020’ for ‘2019’ each place it 
appears. 
‘‘(3) RECONCILIATION OF CREDIT WITH ADVANCE PAYMENTS.— 
‘‘(A) IN GENERAL.—The amount of credit which would 
(but for this subsection) be allowed under this section shall 
be reduced (but not below zero) by the aggregate payment 
allowed to the taxpayer under paragraph (2). Any failure 
to so reduce the credit shall be treated as arising out 
of a mathematical or clerical error and assessed according 
to section 6213(b)(1) of the Internal Revenue Code of 1986. 
‘‘(B) EXCESS ADVANCE PAYMENTS.—If the advance pay-
ments to a taxpayer under paragraph (2) for a calendar 
quarter exceed the credit allowed by this section (deter-
mined without regard to subparagraph (A)), the tax 
imposed by chapter 21 or 22 of the Internal Revenue Code 
of 1986 (whichever is applicable) for the calendar quarter 
shall be increased by the amount of such excess.’’. 
(2) CONFORMING
AMENDMENTS.—Section 2301(l) of the 
CARES Act, as amended by section 206 and subsection (d)(2)(B), 
is amended— 
(A) by inserting ‘‘as provided in subsection (j)(2)’’ after 
‘‘subsection (a)’’ in paragraph (1), 
(B) by striking paragraph (2), and 
(C) by redesignating paragraphs (3) and (4) as para-
graphs (2) and (3), respectively. 
(h) THIRD-PARTY PAYORS.—Section 2301(l) of the CARES Act, 
as amended by section 206 and subsections (d)(2)(B) and (g)(2), 
is amended by adding at the end the following flush sentence: 
‘‘Any forms, instructions, regulations, or guidance described in para-
graph (2) shall require the customer to be responsible for the 
accounting of the credit and for any liability for improperly claimed 
credits and shall require the certified professional employer
H. R. 133—1884 
organization or other third party payor to accurately report such 
tax credits based on the information provided by the customer.’’. 
(i) PUBLIC AWARENESS CAMPAIGN.—Section 2301 of the CARES 
Act is amended by adding at the end the following new subsection: 
‘‘(n) PUBLIC AWARENESS CAMPAIGN.— 
‘‘(1) IN GENERAL.—The Secretary shall conduct a public 
awareness campaign, in coordination with the Administrator 
of the Small Business Administration, to provide information 
regarding the availability of the credit allowed under this sec-
tion. 
‘‘(2) OUTREACH.—Under the campaign conducted under 
paragraph (1), the Secretary shall— 
‘‘(A) provide to all employers which reported not more 
than 500 employees on the most recently filed return of 
applicable employment taxes a notice about the credit 
allowed under this section and the requirements for eligi-
bility to claim the credit, and 
‘‘(B) not later than 30 days after the date of the enact-
ment of this subsection, provide to all employers edu-
cational materials relating to the credit allowed under this 
section, including specific materials for businesses with 
not more than 500 employees.’’. 
(j) COORDINATION WITH CERTAIN PAYROLL PROTECTION PRO-
GRAM LOANS.—Section 2301(g)(2) of the CARES Act, as added by 
section 206(c)(2)(A), is amended by striking ‘‘section 7A(g) of the 
Small Business Act’’ and all that follows and inserting ‘‘section 
7A(g) of the Small Business Act or the application of section 
7(a)(37)(J) of the Small Business Act. Terms used in the preceding 
sentence which are also used in section 7A(g) or 7(a)(37)(J) of 
the Small Business Act shall, when applied in connection with 
either such section, have the same meaning as when used in such 
section, respectively.’’. 
(k) EFFECTIVE DATE.—The amendments made by this section 
shall apply to calendar quarters beginning after December 31, 2020. 
SEC. 208. MINIMUM AGE FOR DISTRIBUTIONS DURING WORKING 
RETIREMENT. 
(a) IN GENERAL.—Paragraph (36) of section 401(a) is amended 
to read as follows: 
‘‘(36) DISTRIBUTIONS DURING WORKING RETIREMENT.— 
‘‘(A) IN GENERAL.—A trust forming part of a pension 
plan shall not be treated as failing to constitute a qualified 
trust under this section solely because the plan provides 
that a distribution may be made from such trust to an 
employee who has attained age 591⁄2 and who is not sepa-
rated from employment at the time of such distribution. 
‘‘(B) CERTAIN
EMPLOYEES
IN
THE
BUILDING
AND 
CONSTRUCTION
INDUSTRY.—Subparagraph (A) shall be 
applied by substituting ‘age 55’ for ‘age 591⁄2’ in the case 
of a multiemployer plan described in section 4203(b)(1)(B)(i) 
of the Employee Retirement Income Security Act of 1974, 
with respect to individuals who were participants in such 
plan on or before April 30, 2013, if— 
‘‘(i) the trust to which subparagraph (A) applies 
was in existence before January 1, 1970, and 
‘‘(ii) before December 31, 2011, at a time when 
the plan provided that distributions may be made to
H. R. 133—1885 
an employee who has attained age 55 and who is 
not separated from employment at the time of such 
distribution, the plan received at least 1 written deter-
mination from the Internal Revenue Service that the 
trust to which subparagraph (A) applies constituted 
a qualified trust under this section.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to distributions made before, on, or after the date 
of the enactment of this Act. 
SEC. 209. TEMPORARY RULE PREVENTING PARTIAL PLAN TERMI-
NATION. 
A plan shall not be treated as having a partial termination 
(within the meaning of 411(d)(3) of the Internal Revenue Code 
of 1986) during any plan year which includes the period beginning 
on March 13, 2020, and ending on March 31, 2021, if the number 
of active participants covered by the plan on March 31, 2021 is 
at least 80 percent of the number of active participants covered 
by the plan on March 13, 2020. 
SEC. 210. TEMPORARY ALLOWANCE OF FULL DEDUCTION FOR BUSI-
NESS MEALS. 
(a) IN GENERAL.—Section 274(n)(2) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘or’’ at the end of subparagraph 
(B), by striking the period at the end of subparagraph (C)(iv) and 
inserting ‘‘, or’’, and by inserting after subparagraph (C) the fol-
lowing new subparagraph: 
‘‘(D) such expense is— 
‘‘(i) for food or beverages provided by a restaurant, 
and 
‘‘(ii) paid or incurred before January 1, 2023.’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to amounts paid or incurred after December 31, 2020. 
SEC. 211. TEMPORARY SPECIAL RULE FOR DETERMINATION OF 
EARNED INCOME. 
(a) IN GENERAL.—If the earned income of the taxpayer for 
the taxpayer’s first taxable year beginning in 2020 is less than 
the earned income of the taxpayer for the preceding taxable year, 
the credits allowed under sections 24(d) and 32 of the Internal 
Revenue Code of 1986 may, at the election of the taxpayer, be 
determined by substituting— 
(1) such earned income for the preceding taxable year, 
for 
(2) such earned income for the taxpayer’s first taxable 
year beginning in 2020. 
(b) EARNED INCOME.— 
(1) IN GENERAL.—For purposes of this section, the term 
‘‘earned income’’ has the meaning given such term under section 
32(c) of the Internal Revenue Code of 1986. 
(2) APPLICATION TO JOINT RETURNS.—For purposes of sub-
section (a), in the case of a joint return, the earned income 
of the taxpayer for the preceding taxable year shall be the 
sum of the earned income of each spouse for such preceding 
taxable year. 
(c) SPECIAL RULES.— 
(1) ERRORS TREATED AS MATHEMATICAL ERROR.—For pur-
poses of section 6213 of the Internal Revenue Code of 1986,
H. R. 133—1886 
an incorrect use on a return of earned income pursuant to 
subsection (a) shall be treated as a mathematical or clerical 
error. 
(2) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.— 
Except as otherwise provided in this section, the Internal Rev-
enue Code of 1986 shall be applied without regard to any 
substitution under subsection (a). 
SEC. 212. CERTAIN CHARITABLE CONTRIBUTIONS DEDUCTIBLE BY 
NON-ITEMIZERS. 
(a) IN GENERAL.—Section 170 is amended by redesignating 
subsection (p) as subsection (q) and by inserting after subsection 
(o) the following new subsection: 
‘‘(p) SPECIAL RULE FOR TAXPAYERS WHO DO NOT ELECT TO 
ITEMIZE DEDUCTIONS.—In the case of any taxable year beginning 
in 2021, if the individual does not elect to itemize deductions 
for such taxable year, the deduction under this section shall be 
equal to the deduction, not in excess of $300 ( $600 in the case 
of a joint return), which would be determined under this section 
if the only charitable contributions taken into account in deter-
mining such deduction were contributions made in cash during 
such taxable year (determined without regard to subsections 
(b)(1)(G)(ii) and (d)(1)) to an organization described in section 
170(b)(1)(A) and not— 
‘‘(1) to an organization described in section 509(a)(3), or 
‘‘(2) for the establishment of a new, or maintenance of 
an existing, donor advised fund (as defined in section 
4966(d)(2)).’’. 
(b) PENALTY
FOR UNDERPAYMENTS ATTRIBUTABLE
TO OVER-
STATED DEDUCTION.— 
(1) IN GENERAL.—Section 6662(b) is amended by inserting 
after paragraph (8) the following: 
‘‘(9) Any overstatement of the deduction provided in section 
170(p).’’. 
(2) INCREASED
PENALTY.—Section 6662 is amended by 
adding at the end the following new subsection: 
‘‘(l) INCREASE
IN PENALTY
IN CASE
OF OVERSTATEMENT
OF 
QUALIFIED CHARITABLE CONTRIBUTIONS.—In the case of any portion 
of an underpayment which is attributable to one or more overstate-
ments of the deduction provided in section 170(p), subsection (a) 
shall be applied with respect to such portion by substituting ‘50 
percent’ for ‘20 percent’.’’. 
(3) EXCEPTION
TO
APPROVAL
OF
ASSESSMENT.—Section 
6751(b)(2)(A) is amended by striking ‘‘or 6655’’ and inserting 
‘‘6655, or 6662 (but only with respect to an addition to tax 
by reason of subsection (b)(9) thereof)’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 63(b) is amended by striking ‘‘and’’ at the end 
of paragraph (2), by striking the period at the end of paragraph 
(3) and inserting ‘‘, and’’, and by adding at the end the following 
new paragraph: 
‘‘(4) the deduction provided in section 170(p).’’. 
(2) Section 63(d) is amended by adding ‘‘and’’ at the end 
of paragraph (1), by striking paragraphs (2) and (3), and by 
inserting after paragraph (1) the following new paragraph: 
‘‘(2) any deduction referred to in any paragraph of sub-
section (b).’’.
H. R. 133—1887 
(c) REPEAL OF SUPERSEDED PROVISIONS.— 
(1) IN GENERAL.—Section 62(a) is amended by striking para-
graph (22). 
(2) CONFORMING AMENDMENT.—Section 62 is amended by 
striking subsection (f). 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2020. 
SEC. 213. MODIFICATION OF LIMITATIONS ON CHARITABLE CONTRIBU-
TIONS. 
(a) IN GENERAL.—Subsections (a)(3)(A)(i) and (b) of section 2205 
of the CARES Act are each amended by inserting ‘‘or 2021’’ after 
‘‘2020’’. 
(b) CONFORMING AMENDMENT.—The heading of section 2205 
of the CARES Act is amended by striking ‘‘modification
of
limitations 
on charitable contributions during 2020’’ and inserting ‘‘temporary modification of 
limitations on charitable contributions’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to contributions made after December 31, 2020. 
SEC. 214. TEMPORARY SPECIAL RULES FOR HEALTH AND DEPENDENT 
CARE FLEXIBLE SPENDING ARRANGEMENTS. 
(a) CARRYOVER FROM 2020 PLAN YEAR.—For plan years ending 
in 2020, a plan that includes a health flexible spending arrangement 
or dependent care flexible spending arrangement shall not fail 
to be treated as a cafeteria plan under the Internal Revenue Code 
of 1986 merely because such plan or arrangement permits partici-
pants to carry over (under rules similar to the rules applicable 
to health flexible spending arrangements) any unused benefits or 
contributions remaining in any such flexible spending arrangement 
from such plan year to the plan year ending in 2021. 
(b) CARRYOVER FROM 2021 PLAN YEAR.—For plan years ending 
in 2021, a plan that includes a health flexible spending arrangement 
or dependent care flexible spending arrangement shall not fail 
to be treated as a cafeteria plan under the Internal Revenue Code 
of 1986 merely because such plan or arrangement permits partici-
pants to carry over (under rules similar to the rules applicable 
to health flexible spending arrangements) any unused benefits or 
contributions remaining in any such flexible spending arrangement 
from such plan year to the plan year ending in 2022. 
(c) EXTENSION OF GRACE PERIODS, ETC.— 
(1) IN GENERAL.—A plan that includes a health flexible 
spending arrangement or dependent care flexible spending 
arrangement shall not fail to be treated as a cafeteria plan 
under the Internal Revenue Code of 1986 merely because such 
plan or arrangement extends the grace period for a plan year 
ending in 2020 or 2021 to 12 months after the end of such 
plan year, with respect to unused benefits or contributions 
remaining in a health flexible spending arrangement or a 
dependent care flexible spending arrangement. 
(2) POST-TERMINATION
REIMBURSEMENTS
FROM
HEALTH 
FSAs.—A plan that includes a health flexible spending arrange-
ment shall not fail to be treated as a cafeteria plan under 
the Internal Revenue Code of 1986 merely because such plan 
or arrangement allows (under rules similar to the rules 
applicable to dependent care flexible spending arrangements) 
an employee who ceases participation in the plan during cal-
endar year 2020 or 2021 to continue to receive reimbursements
H. R. 133—1888 
from unused benefits or contributions through the end of the 
plan year in which such participation ceased (including any 
grace period, taking into account any modification of a grace 
period permitted under paragraph (1)). 
(d) SPECIAL CARRY FORWARD RULE
FOR DEPENDENT CARE 
FLEXIBLE SPENDING ARRANGEMENTS WHERE DEPENDENT AGED OUT 
DURING PANDEMIC.— 
(1) IN
GENERAL.—In the case of any eligible employee, 
section 21(b)(1)(A) of the Internal Revenue Code of 1986 shall 
be applied by substituting ‘‘age 14’’ for ‘‘age 13’’ for purposes 
of determining the dependent care assistance which may be 
paid or reimbursed with respect to such employee under the 
dependent care flexible spending arrangement referred to in 
paragraph (3)(A) with respect to such employee during— 
(A) the plan year described in paragraph (3)(A), and 
(B) in the case of an employee described in paragraph 
(3)(B)(ii), the subsequent plan year. 
(2) APPLICATION TO SUBSEQUENT PLAN YEAR LIMITED TO 
UNUSED
BALANCE
FROM
PRECEDING
PLAN
YEAR.—Paragraph 
(1)(B) shall only apply to so much of the amounts paid for 
dependent care assistance with respect to the dependents 
referred to in paragraph (3)(B) as does not exceed the unused 
balance described in paragraph (3)(B)(ii). 
(3) ELIGIBLE EMPLOYEE.—For purposes of this section, the 
term ‘‘eligible employee’’ means any employee who— 
(A) is enrolled in a dependent care flexible spending 
arrangement for the last plan year with respect to which 
the end of the regular enrollment period for such plan 
year was on or before January 31, 2020, and 
(B) has one or more dependents (as defined in section 
152(a)(1) of the Internal Revenue Code of 1986) who attain 
the age of 13— 
(i) during such plan year, or 
(ii) in the case of an employee who (after the 
application of this section) has an unused balance in 
the employee’s account under such arrangement for 
such plan year (determined as of the close of the last 
day on which, under the terms of the plan, claims 
for reimbursement may be made with respect to such 
plan year), the subsequent plan year. 
(e) CHANGE IN ELECTION AMOUNT.—For plan years ending in 
2021, a plan that includes a health flexible spending arrangement 
or dependent care flexible spending arrangement shall not fail 
to be treated as a cafeteria plan under the Internal Revenue Code 
of 1986 merely because such plan or arrangement allows an 
employee to make an election to modify prospectively the amount 
(but not in excess of any applicable dollar limitation) of such 
employee’s contributions to any such flexible spending arrangement 
(without regard to any change in status). 
(f) DEFINITIONS.—Any term used in this section which is also 
used in section 106, 125, or 129 of the Internal Revenue Code 
of 1986, or the regulations or guidance thereunder, shall have 
the same meaning as when used in such section, regulations, or 
guidance. 
(g) PLAN AMENDMENTS.—A plan that includes a health flexible 
spending arrangement or dependent care flexible spending arrange-
ment shall not fail to be treated as a cafeteria plan under the
H. R. 133—1889 
Internal Revenue Code of 1986 merely because such plan or 
arrangement is amended pursuant to a provision under this section 
and such amendment is retroactive, if— 
(1) such amendment is adopted not later than the last 
day of the first calendar year beginning after the end of the 
plan year in which the amendment is effective, and 
(2) the plan or arrangement is operated consistent with 
the terms of such amendment during the period beginning 
on the effective date of the amendment and ending on the 
date the amendment is adopted. 
TITLE III—DISASTER TAX RELIEF 
SEC. 301. DEFINITIONS. 
For purposes of this title— 
(1) QUALIFIED DISASTER AREA.— 
(A) IN GENERAL.—The term ‘‘qualified disaster area’’ 
means any area with respect to which a major disaster 
was declared, during the period beginning on January 1, 
2020, and ending on the date which is 60 days after the 
date of the enactment of this Act, by the President under 
section 401 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act if the incident period of the 
disaster with respect to which such declaration is made 
begins on or after December 28, 2019, and on or before 
the date of the enactment of this Act. 
(B) COVID–19 
EXCEPTION.—Such term shall not 
include any area with respect to which such a major dis-
aster has been so declared only by reason of COVID– 
19. 
(2) QUALIFIED DISASTER ZONE.—The term ‘‘qualified dis-
aster zone’’ means that portion of any qualified disaster area 
which was determined by the President, during the period 
beginning on January 1, 2020, and ending on the date which 
is 60 days after the date of the enactment of this Act, to 
warrant individual or individual and public assistance from 
the Federal Government under the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act by reason of the qualified 
disaster with respect to such disaster area. 
(3) QUALIFIED
DISASTER.—The term ‘‘qualified disaster’’ 
means, with respect to any qualified disaster area, the disaster 
by reason of which a major disaster was declared with respect 
to such area. 
(4) INCIDENT PERIOD.—The term ‘‘incident period’’ means, 
with respect to any qualified disaster, the period specified by 
the Federal Emergency Management Agency as the period 
during which such disaster occurred (except that for purposes 
of this title such period shall not be treated as ending after 
the date which is 30 days after the date of the enactment 
of this Act). 
SEC. 302. SPECIAL DISASTER-RELATED RULES FOR USE OF RETIRE-
MENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT PLANS.—
H. R. 133—1890 
(1) IN
GENERAL.—Section 72(t) of the Internal Revenue 
Code of 1986 shall not apply to any qualified disaster distribu-
tion. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this subsection, the 
aggregate amount of distributions received by an individual 
which may be treated as qualified disaster distributions 
for any taxable year shall not exceed the excess (if any) 
of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as qualified dis-
aster distributions received by such individual for all 
prior taxable years. 
(B) TREATMENT OF PLAN DISTRIBUTIONS.—If a distribu-
tion to an individual would (without regard to subpara-
graph (A)) be a qualified disaster distribution, a plan shall 
not be treated as violating any requirement of the Internal 
Revenue Code of 1986 merely because the plan treats such 
distribution as a qualified disaster distribution, unless the 
aggregate amount of such distributions from all plans main-
tained by the employer (and any member of any controlled 
group which includes the employer) to such individual 
exceeds $100,000. 
(C) CONTROLLED
GROUP.—For purposes of subpara-
graph (B), the term ‘‘controlled group’’ means any group 
treated as a single employer under subsection (b), (c), (m), 
or (o) of section 414 of the Internal Revenue Code of 1986. 
(D) SPECIAL RULE FOR INDIVIDUALS AFFECTED BY MORE 
THAN ONE DISASTER.—The limitation of subparagraph (A) 
shall be applied separately with respect to distributions 
made with respect to each qualified disaster. 
(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who receives a quali-
fied disaster distribution may, at any time during the 3- 
year period beginning on the day after the date on which 
such distribution was received, make 1 or more contribu-
tions in an aggregate amount not to exceed the amount 
of such distribution to an eligible retirement plan of which 
such individual is a beneficiary and to which a rollover 
contribution of such distribution could be made under sec-
tion 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), 
of the Internal Revenue Code of 1986, as the case may 
be. 
(B) TREATMENT
OF
REPAYMENTS
OF
DISTRIBUTIONS 
FROM ELIGIBLE RETIREMENT PLANS OTHER THAN IRAS.—For 
purposes of the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) with 
respect to a qualified disaster distribution from an eligible 
retirement plan other than an individual retirement plan, 
then the taxpayer shall, to the extent of the amount of 
the contribution, be treated as having received the qualified 
disaster distribution in an eligible rollover distribution (as 
defined in section 402(c)(4) of such Code) and as having 
transferred the amount to the eligible retirement plan in 
a direct trustee to trustee transfer within 60 days of the 
distribution.
H. R. 133—1891 
(C) TREATMENT
OF
REPAYMENTS
OF
DISTRIBUTIONS 
FROM IRAS.—For purposes of the Internal Revenue Code 
of 1986, if a contribution is made pursuant to subparagraph 
(A) with respect to a qualified disaster distribution from 
an individual retirement plan (as defined by section 
7701(a)(37) of such Code), then, to the extent of the amount 
of the contribution, the qualified disaster distribution shall 
be treated as a distribution described in section 408(d)(3) 
of such Code and as having been transferred to the eligible 
retirement plan in a direct trustee to trustee transfer 
within 60 days of the distribution. 
(4) DEFINITIONS.—For purposes of this subsection— 
(A) QUALIFIED DISASTER DISTRIBUTION.—Except as pro-
vided in paragraph (2), the term ‘‘qualified disaster dis-
tribution’’ means any distribution from an eligible retire-
ment plan made— 
(i) on or after the first day of the incident period 
of a qualified disaster and before the date which is 
180 days after the date of the enactment of this Act, 
and 
(ii) to an individual whose principal place of abode 
at any time during the incident period of such qualified 
disaster is located in the qualified disaster area with 
respect to such qualified disaster and who has sus-
tained an economic loss by reason of such qualified 
disaster. 
(B) ELIGIBLE
RETIREMENT
PLAN.—The term ‘‘eligible 
retirement plan’’ shall have the meaning given such term 
by section 402(c)(8)(B) of the Internal Revenue Code of 
1986. 
(5) INCOME INCLUSION SPREAD OVER 3-YEAR PERIOD.— 
(A) IN GENERAL.—In the case of any qualified disaster 
distribution, unless the taxpayer elects not to have this 
paragraph apply for any taxable year, any amount required 
to be included in gross income for such taxable year shall 
be so included ratably over the 3-taxable-year period begin-
ning with such taxable year. 
(B) SPECIAL RULE.—For purposes of subparagraph (A), 
rules similar to the rules of subparagraph (E) of section 
408A(d)(3) of the Internal Revenue Code of 1986 shall 
apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM TRUSTEE TO 
TRUSTEE
TRANSFER
AND
WITHHOLDING
RULES.—For pur-
poses of sections 401(a)(31), 402(f), and 3405 of the Internal 
Revenue Code of 1986, qualified disaster distributions shall 
not be treated as eligible rollover distributions. 
(B) QUALIFIED
DISASTER
DISTRIBUTIONS
TREATED
AS 
MEETING PLAN DISTRIBUTION REQUIREMENTS.—For purposes 
of the Internal Revenue Code of 1986, a qualified disaster 
distribution shall be treated as meeting the requirements 
of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 
457(d)(1)(A) of such Code and section 8433(h)(1) of title 
5, United States Code, and, in the case of a money purchase 
pension plan, a qualified disaster distribution which is 
an in-service withdrawal shall be treated as meeting the 
distribution rules of section 401(a) of such Code.
H. R. 133—1892 
(b) RECONTRIBUTIONS
OF
WITHDRAWALS
FOR
HOME
PUR-
CHASES.— 
(1) RECONTRIBUTIONS.— 
(A) IN GENERAL.—Any individual who received a quali-
fied distribution may, during the applicable period, make 
1 or more contributions in an aggregate amount not to 
exceed the amount of such qualified distribution to an 
eligible retirement plan (as defined in section 402(c)(8)(B) 
of the Internal Revenue Code of 1986) of which such indi-
vidual is a beneficiary and to which a rollover contribution 
of such distribution could be made under section 402(c), 
403(a)(4), 403(b)(8), or 408(d)(3), of such Code, as the case 
may be. 
(B) TREATMENT OF REPAYMENTS.—Rules similar to the 
rules of subparagraphs (B) and (C) of subsection (a)(3) 
shall apply for purposes of this subsection. 
(2) QUALIFIED
DISTRIBUTION.—For purposes of this sub-
section, the term ‘‘qualified distribution’’ means any distribu-
tion— 
(A) 
described 
in 
section 
401(k)(2)(B)(i)(IV), 
403(b)(7)(A)(i)(V), 403(b)(11)(B), or 72(t)(2)(F), of the 
Internal Revenue Code of 1986, 
(B) which was to be used to purchase or construct 
a principal residence in a qualified disaster area, but which 
was not so used on account of the qualified disaster with 
respect to such area, and 
(C) which was received during the period beginning 
on the date which is 180 days before the first day of 
the incident period of such qualified disaster and ending 
on the date which is 30 days after the last day of such 
incident period. 
(3) APPLICABLE PERIOD.—For purposes of this subsection, 
the term ‘‘applicable period’’ means, in the case of a principal 
residence in a qualified disaster area with respect to any quali-
fied disaster, the period beginning on the first day of the 
incident period of such qualified disaster and ending on the 
date which is 180 days after the date of the enactment of 
this Act. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREATED AS DISTRIBU-
TIONS.—In the case of any loan from a qualified employer 
plan (as defined under section 72(p)(4) of the Internal Revenue 
Code of 1986) to a qualified individual made during the 180- 
day period beginning on the date of the enactment of this 
Act— 
(A) clause (i) of section 72(p)(2)(A) of such Code shall 
be applied by substituting ‘‘ $100,000’’ for ‘‘ $50,000’’, and 
(B) clause (ii) of such section shall be applied by sub-
stituting ‘‘the present value of the nonforfeitable accrued 
benefit of the employee under the plan’’ for ‘‘one-half of 
the present value of the nonforfeitable accrued benefit of 
the employee under the plan’’. 
(2) DELAY OF REPAYMENT.—In the case of a qualified indi-
vidual (with respect to any qualified disaster) with an out-
standing loan (on or after the first day of the incident period 
of such qualified disaster) from a qualified employer plan (as
H. R. 133—1895 
(B) the date which is 150 days after the last day 
of the incident period of the qualified disaster referred 
to in paragraph (1). 
Such term shall include wages paid without regard to whether 
the employee performs no services, performs services at a dif-
ferent place of employment than such principal place of employ-
ment, or performs services at such principal place of employ-
ment before significant operations have resumed. Such term 
shall not include any wages taken into account under section 
2301 of the CARES Act. 
(c) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—Any wages taken into 
account in determining any credit allowed under this section 
shall not be taken into account as wages for purposes of sections 
41, 45A, 45P, 45S, 51, and 1396 of the Internal Revenue Code 
of 1986. 
(2) CERTAIN OTHER RULES TO APPLY.—For purposes of this 
section, rules similar to the rules of sections 51(i)(1), 52, and 
280C(a) of the Internal Revenue Code of 1986 shall apply. 
(d) PAYROLL TAX CREDIT FOR CERTAIN TAX-EXEMPT ORGANIZA-
TIONS.— 
(1) IN GENERAL.—In the case of any qualified tax-exempt 
organization, there shall be allowed as a credit against the 
tax imposed by section 3111(a) of the Internal Revenue Code 
of 1986 on wages paid with respect to employment of all 
employees of the organization during the calendar quarter an 
amount equal to 40 percent of the qualified wages paid to 
eligible employees of such organization during such calendar 
quarter. 
(2) APPLICATION
OF
AGGREGATE
DOLLAR
LIMITATION
PER 
EMPLOYEE.—The amount of qualified wages with respect to 
any employee which may be taken into account under this 
subsection by the employer for any calendar quarter shall not 
exceed $6,000 (reduced by the amount of qualified wages with 
respect to which credit was allowed under this subsection for 
any prior calendar quarter with respect to such employee). 
(3) OVERALL LIMITATION.— 
(A) IN GENERAL.—The aggregate amount allowed as 
a credit under this subsection for all eligible employees 
of any employer for any calendar quarter shall not exceed 
the amount of the tax imposed by section 3111(a) of the 
Internal Revenue Code of 1986 on wages paid with respect 
to employment of all employees of such employer during 
such calendar quarter (reduced by any credits allowed 
under subsections (e) and (f) of section 3111 of such Code 
for such quarter). 
(B) CARRYFORWARD.—If the amount of the credit under 
paragraph (1) exceeds the limitation of subparagraph (A) 
for any calendar quarter, such excess shall be carried to 
the succeeding calendar quarter and allowed as a credit 
under paragraph (1) for such quarter. 
(C) COORDINATION WITH OTHER PAYROLL TAX CREDITS.— 
(i) Section 7001(b)(3) of the Families First 
Coronavirus Response Act is amended by inserting 
‘‘, and section 303(d) of the Taxpayer Certainty and 
Disaster Tax Relief Act of 2020,’’ after ‘‘subsections 
(e) and (f) of section 3111 of such Code’’.
H. R. 133—1896 
(ii) Section 7003(b)(2) of the Families First 
Coronavirus Response Act is amended by striking ‘‘and 
section 7001 of this Act,’’ and inserting ‘‘section 7001 
of this Act, and section 303(d) of the Taxpayer Cer-
tainty and Disaster Tax Relief Act of 2020,’’. 
(iii) Section 2301(b)(2) of the CARES Act is 
amended by striking ‘‘and sections 7001 and 7003 of 
the Families First Coronavirus Response Act’’ and 
inserting ‘‘, sections 7001 and 7003 of the Families 
First Coronavirus Response Act, and section 303(d) 
of the Taxpayer Certainty and Disaster Tax Relief 
Act of 2020’’. 
(4) DEFINITIONS.— 
(A) QUALIFIED
TAX-EXEMPT
ORGANIZATION.—For pur-
poses of this subsection, the term ‘‘qualified tax-exempt 
organization’’ means an organization described in section 
501(c) of the Internal Revenue Code of 1986 and exempt 
from taxation under section 501(a) of such Code if such 
organization would be an eligible employer if the activities 
of such organization were an active trade or business. 
(B) APPLICATION OF CERTAIN TERMS WITH RESPECT TO 
QUALIFIED
TAX-EXEMPT
ORGANIZATIONS.—For purposes of 
this subsection, the terms ‘‘eligible employee’’ and ‘‘qualified 
wages’’ shall be applied with respect to any qualified tax- 
exempt organization— 
(i) by treating the activities of such organization 
as an active trade or business, and 
(ii) by substituting ‘‘wages (within the meaning 
of subsection (d)(4)(C))’’ for ‘‘wages (as defined in sec-
tion 51(c)(1) of the Internal Revenue Code of 1986, 
but without regard to section 3306(b)(2)(B) of such 
Code)’’ in subsection (b)(3). 
(C) OTHER TERMS.—Except as otherwise provided in 
this subsection, any term used in this subsection which 
is also used in chapter 21 or 22 of the Internal Revenue 
Code of 1986 shall have the same meaning as when used 
in such chapter. 
(5) TRANSFERS TO CERTAIN TRUST FUNDS.—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 reduc-
tion in revenues to the Treasury by reason of this subsection 
(without regard to this paragraph). 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 subsection not been 
enacted. 
(6) TREATMENT OF DEPOSITS.—The Secretary shall waive 
any penalty under section 6656 of such Code for any failure 
to make a deposit of applicable employment taxes if the Sec-
retary determines that such failure was due to the anticipation 
of the credit allowed under this subsection.
H. R. 133—1897 
(7) THIRD PARTY PAYORS.—Any credit allowed under this 
subsection shall be treated as a credit described in section 
3511(d)(2) of such Code. 
(8) COORDINATION
WITH
SUBSECTION
(a) CREDIT.—Any 
wages taken into account in determining the credit allowed 
under this subsection shall not be take into account as wages 
for purposes of subsection (a). 
(9) REGULATIONS AND GUIDANCE.—The Secretary shall issue 
such forms, instructions, regulations, and guidance as are nec-
essary— 
(A) to allow the advance payment of the credit under 
paragraph (1), subject to the limitations provided in this 
subsection, based on such information as the Secretary 
shall require, 
(B) regulations or other guidance to provide for the 
reconciliation of such advance payment with the amount 
of the credit under this subsection at the time of filing 
the return of tax for the applicable quarter or taxable 
year, 
(C) with respect to the application of the credit under 
paragraph (1) to third party payors (including professional 
employer organizations, certified professional employer 
organizations, or agents under section 3504 of the Internal 
Revenue Code of 1986), including regulations or guidance 
allowing such payors to submit documentation necessary 
to substantiate the eligible employer status of employers 
that use such payors, and 
(D) for recapturing the benefit of credits determined 
under this subsection in cases where there is a subsequent 
adjustment to the credit determined under paragraph (1). 
(e) ELECTION TO NOT TAKE CERTAIN WAGES INTO ACCOUNT.— 
(1) IN GENERAL.—This section shall not apply to qualified 
wages paid by an eligible employer with respect to which such 
employer makes an election (at such time and in such manner 
as the Secretary may prescribe) to have this section not apply 
to such wages. 
(2) COORDINATION WITH PAYCHECK PROTECTION PROGRAM.— 
The Secretary, in consultation with the Administrator of the 
Small Business Administration, shall issue guidance providing 
that payroll costs paid or incurred during the covered period 
shall not fail to be treated as qualified wages under this section 
by reason of an election under paragraph (1) to the extent 
that a covered loan of the eligible employer is not forgiven 
by reason of a decision under section 7A(g) of the Small Busi-
ness Act. Terms used in the preceding sentence which are 
also used in section 7A(g) of such Act shall have the same 
meaning as when used in such section. 
(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 
(1) IN GENERAL.—The credits under this section shall not 
apply to 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. 
(2) EXCEPTION.—Paragraph (1) shall not apply to— 
(A) any organization described in section 501(c)(1) of 
the Internal Revenue Code of 1986 and exempt from tax 
under section 501(a) of such Code, or 
(B) any entity described in paragraph (1) if —
H. R. 133—1898 
(i) such entity is a college or university, or 
(ii) the principal purpose or function of such entity 
is providing medical or hospital care. 
An entity described in subparagraph (B) shall be treated 
for purposes of this section in the same manner as an 
organization described in section 501(c) of the Internal 
Revenue Code of 1986 and exempt from tax under section 
501(a) of such Code. 
(g) AMENDMENT TO PAYCHECK PROTECTION PROGRAM.—Section 
7A(a)(12) of the Small Business Act (as redesignated, transferred, 
and amended by the Economic Aid to Hard-Hit Small Businesses, 
Nonprofits, and Venues Act and as amended by section 206(c) 
of this division) is amended by adding at the end the following: 
‘‘Such payroll costs shall not include qualified wages taken into 
account in determining the credit allowed under subsection (a) 
or (d) of section 303 of the Taxpayer Certainty and Disaster Tax 
Relief Act of 2020.’’. 
SEC. 304. OTHER DISASTER-RELATED TAX RELIEF PROVISIONS. 
(a) SPECIAL RULES FOR QUALIFIED DISASTER RELIEF CONTRIBU-
TIONS.— 
(1) IN GENERAL.—In the case of a qualified disaster relief 
contribution made by a corporation— 
(A) section 2205(a)(2)(B) of the CARES Act shall be 
applied first to qualified contributions without regard to 
any qualified disaster relief contributions and then sepa-
rately to such qualified disaster relief contribution, and 
(B) in applying such section to such qualified disaster 
relief contributions, clause (i) thereof shall be applied— 
(i) by substituting ‘‘100 percent’’ for ‘‘25 percent’’, 
and 
(ii) by treating qualified contributions other than 
qualified disaster relief contributions as contributions 
allowed under section 170(b)(2) of the Internal Revenue 
Code of 1986. 
(2) QUALIFIED DISASTER RELIEF CONTRIBUTION.—For pur-
poses of this subsection, the term ‘‘qualified disaster relief 
contribution’’ means any qualified contribution (as defined in 
section 2205(a)(3) of the CARES Act) if— 
(A) such contribution— 
(i) is paid, during the period beginning on January 
1, 2020, and ending on the date which is 60 days 
after the date of the enactment of this Act, and 
(ii) is made for relief efforts in one or more quali-
fied disaster areas, 
(B) the taxpayer obtains from such organization 
contemporaneous written acknowledgment (within the 
meaning of section 170(f)(8) of such Code) that such con-
tribution was used (or is to be used) for relief efforts 
described in subparagraph (A)(ii), and 
(C) the taxpayer has elected the application of this 
subsection with respect to such contribution. 
(3) CROSS-REFERENCE.—For the suspension of the limitation 
on qualified disaster relief contributions made by an individual 
during 2020, see section 2205(a) of the CARES Act. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RELATED PERSONAL 
CASUALTY LOSSES.—
H. R. 133—1899 
(1) IN GENERAL.—If an individual has a net disaster loss 
for any taxable year— 
(A) 
the 
amount 
determined 
under 
section 
165(h)(2)(A)(ii) of the Internal Revenue Code of 1986 shall 
be equal to the sum of— 
(i) such net disaster loss, and 
(ii) so much of the excess referred to in the matter 
preceding clause (i) of section 165(h)(2)(A) of such Code 
(reduced by the amount in clause (i) of this subpara-
graph) as exceeds 10 percent of the adjusted gross 
income of the individual, 
(B) in the case of qualified disaster-related personal 
casualty losses, section 165(h)(1) of such Code shall be 
applied to by substituting ‘‘ $500’’ for ‘‘ $500 ( $100 for 
taxable years beginning after December 31, 2009)’’, 
(C) the standard deduction determined under section 
63(c) of such Code shall be increased by the net disaster 
loss, and 
(D) section 56(b)(1)(E) of such Code shall not apply 
to so much of the standard deduction as is attributable 
to the increase under subparagraph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this subsection, 
the term ‘‘net disaster loss’’ means the excess of qualified dis-
aster-related personal casualty losses over personal casualty 
gains (as defined in section 165(h)(3)(A) of the Internal Revenue 
Code of 1986). 
(3) QUALIFIED
DISASTER-RELATED
PERSONAL
CASUALTY 
LOSSES.—For purposes of this subsection, the term ‘‘qualified 
disaster-related 
personal 
casualty 
losses’’ 
means 
losses 
described in section 165(c)(3) of the Internal Revenue Code 
of 1986 which arise in a qualified disaster area on or after 
the first day of the incident period of the qualified disaster 
to which such area relates, and which are attributable to such 
qualified disaster. 
SEC. 305. LOW-INCOME HOUSING TAX CREDIT. 
(a) ADDITIONAL LOW-INCOME HOUSING CREDIT ALLOCATIONS.— 
(1) IN GENERAL.—For purposes of section 42 of the Internal 
Revenue Code of 1986, the State housing credit ceiling for 
any State for each of calendar years 2021 and 2022 shall 
be increased by the aggregate housing credit dollar amount 
allocated by the State housing credit agencies of such State 
for such calendar year to buildings located in any qualified 
disaster zone in such State. 
(2) LIMITATION.— 
(A) APPLICATION
OF
AGGREGATE
LIMITATION.—The 
increase determined under paragraph (1) with respect to 
any State shall not exceed— 
(i) in the case of any such increase determined 
for calendar year 2021, the applicable dollar limitation 
for such State, and 
(ii) in the case of any such increase determined 
for calendar year 2022, the applicable dollar limitation 
for such State reduced by the amount of any increase 
determined under paragraph (1) with respect to such 
State for calendar year 2021.
H. R. 133—1900 
(B) APPLICABLE DOLLAR LIMITATION.—For purposes of 
this paragraph, the term ‘‘applicable dollar limitation’’ 
means, with respect to any State, the lesser of— 
(i) the product of $3.50 multiplied by the popu-
lation of such State (as determined for calendar year 
2020) which resides in qualified disaster zones in such 
State, or 
(ii) 65 percent of the State housing credit ceiling 
for such State for calendar year 2020. 
(3) EXTENSION OF PLACED IN SERVICE DEADLINE FOR DES-
IGNATED HOUSING CREDIT DOLLAR AMOUNTS.— 
(A) IN GENERAL.—In the case of any housing credit 
dollar amount which is allocated by a State housing credit 
agency of a State for calendar year 2021 or 2022 to a 
building located in a qualified disaster zone in such State 
and which is designated (at such time and in such manner 
as the Secretary may provide) by such State housing credit 
agency as housing credit dollar amount to which this para-
graph applies, section 42(h)(1)(E) of the Internal Revenue 
Code of 1986 shall be applied— 
(i) by substituting ‘‘third calendar year’’ for ‘‘second 
calendar year’’ both places it appears, and 
(ii) by substituting ‘‘2 years’’ for ‘‘1 year’’ in clause 
(ii) thereof. 
(B) 
APPLICATION
OF
LIMITATION.—The 
aggregate 
amount of housing credit dollar amount designated under 
subparagraph (A) for any calendar year by all State housing 
credit agencies of a State shall not exceed the amount 
determined under paragraph (2)(A) with respect to such 
State for such calendar year. 
(4) ALLOCATIONS TREATED AS MADE FIRST FROM ADDITIONAL 
ALLOCATION FOR PURPOSES OF DETERMINING CARRYOVER.—For 
purposes of determining the unused State housing credit ceiling 
for any calendar year under section 42(h)(3)(C) of the Internal 
Revenue Code of 1986, any increase in the State housing credit 
ceiling under paragraph (1) shall be treated as an amount 
described in clause (ii) of such section. 
SEC. 306. TREATMENT OF CERTAIN POSSESSIONS. 
(a) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury 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 applica-
tion of the provisions of this title. Such amounts shall be determined 
by the Secretary of the Treasury based on information provided 
by the government of the respective possession. 
(b) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of the 
Treasury 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 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 title if a mirror 
code tax system had been in effect in such possession. The preceding 
sentence shall not apply unless the respective possession has a 
plan, which has been approved by the Secretary of the Treasury, 
under which such possession will promptly distribute such pay-
ments to its residents.
H. R. 133—1901 
(c) 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 posses-
sion under such system is determined by reference to the income 
tax laws of the United States as if such possession were the United 
States. 
(d) 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 provision referred to in subsection (b)(2) of such section. 
DIVISION FF—OTHER MATTER 
TITLE I—CONTINUING EDUCATION AT 
AFFECTED 
FOREIGN 
INSTITUTIONS 
AND 
MODIFICATION 
OF 
CERTAIN 
PROTECTIONS 
FOR 
TAXPAYER 
RE-
TURN INFORMATION 
SEC. 101. CONTINUING EDUCATION AT AFFECTED FOREIGN INSTITU-
TIONS. 
(a) IN GENERAL.—Section 3510 of the CARES Act (20 U.S.C. 
1001 note) is amended— 
(1) in subsection (a), by striking ‘‘for the duration of such 
emergency’’ and all that follows through the period at the 
end and inserting ‘‘for purposes of title IV of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1070 et seq.) until the end of 
the covered period applicable to the institution.’’; 
(2) in subsection (b), by striking ‘‘for the duration of the 
qualifying emergency and the following payment period for 
purposes of title IV of the Higher Education Act of 1965 (20 
U.S.C. 1070 et seq.).’’ and inserting ‘‘until the end of the covered 
period applicable to the institution.’’; 
(3) in subsection (c), by striking ‘‘for the duration of the 
qualifying emergency and the following payment period,’’ and 
inserting ‘‘until all covered periods for foreign institutions car-
rying out a distance education program authorized under this 
section have ended,’’; 
(4) in subsection (d)— 
(A) in paragraph (1)— 
(i) by striking ‘‘for the duration of a qualifying 
emergency and the following payment period,’’ and 
inserting ‘‘until the end of the covered period applicable 
to a foreign institution,’’; and 
(ii) by striking ‘‘allow a foreign institution’’ and 
inserting ‘‘allow the foreign institution’’; 
(B) in each of subparagraphs (A) and (B) of paragraph 
(2), by striking ‘‘subsection (a)’’ and inserting ‘‘paragraph 
(1)’’; 
(C) in paragraph (3)(B), by striking ‘‘30 days’’ and 
inserting ‘‘10 days’’; and 
(D) in paragraph (4)—
H. R. 133—1902 
(i) by striking ‘‘for the duration of the qualifying 
emergency and the following payment period,’’ and 
inserting ‘‘until all covered periods for foreign institu-
tions that entered into written arrangements under 
paragraph (1) have ended,’’; and 
(ii) by striking ‘‘identifies each foreign institution 
that entered into a written arrangement under sub-
section (a).’’ and inserting the following: identifies, for 
each such foreign institution— 
‘‘(A) the name of the foreign institution; 
‘‘(B) the name of the institution of higher education 
located in the United States that has entered into a written 
arrangement with such foreign institution; and 
‘‘(C) information regarding the nature of such written 
arrangement, including which coursework or program 
requirements are accomplished at each respective institu-
tion.’’; and 
(5) by adding at the end the following: 
‘‘(e) DEFINITION OF COVERED PERIOD.— 
‘‘(1) IN GENERAL.—In this section, the term ‘covered period’, 
when used with respect to a foreign institution of higher edu-
cation, means the period— 
‘‘(A) beginning on the first day of— 
‘‘(i) a qualifying emergency; or 
‘‘(ii) a public health emergency, major disaster or 
emergency, or national emergency declared by the 
applicable government authorities in the country in 
which the foreign institution is located; and 
‘‘(B) ending on the later of— 
‘‘(i) subject to paragraph (2), the last day of the 
payment period, for purposes of title IV of the Higher 
Education Act of 1965 (20 U.S.C. 1070 et seq.), fol-
lowing the end of any qualifying emergency or any 
emergency or disaster described in subparagraph (A)(ii) 
applicable to the foreign institution; or 
‘‘(ii) June 30, 2022. 
‘‘(2) SPECIAL RULE FOR CERTAIN PAYMENT PERIODS.—For 
purposes of subparagraph (B)(i), if the following payment period 
for an award year ends before June 30 of such award year, 
the covered period shall be extended until June 30 of such 
award year.’’. 
(b) EFFECTIVE DATE.—The amendments made by subsection 
(a) shall take effect as if included in the enactment of the CARES 
Act (Public Law 116–136). 
SEC. 
102. 
DISCLOSURES 
TO 
IDENTIFY 
TAX 
RECEIVABLES 
NOT 
ELIGIBLE FOR COLLECTION PURSUANT TO QUALIFIED 
TAX COLLECTION CONTRACTS. 
(a) IN GENERAL.—Section 1106 of the Social Security Act (42 
U.S.C. 1306) is amended by adding at the end the following: 
‘‘(g) Notwithstanding any other provision of this section, the 
Commissioner of Social Security shall enter into an agreement 
with the Secretary of the Treasury under which— 
‘‘(1) if the Secretary provides the Commissioner with the 
information described in section 6103(k)(15) of the Internal 
Revenue Code of 1986 with respect to any individual, the 
Commissioner shall indicate to the Secretary as to whether
H. R. 133—1903 
such individual receives disability insurance benefits under 
section 223 or supplemental security income benefits under 
title XVI (including State supplementary payments of the type 
referred to in section 1616(a) or payments of the type described 
in section 212(a) of Public Law 93-66); 
‘‘(2) appropriate safeguards are included to assure that 
the indication described in paragraph (1) will be used solely 
for the purpose of determining if tax receivables involving such 
individual are not eligible for collection pursuant to a qualified 
tax collection contract by reason of section 6306(d)(3)(E) of 
the Internal Revenue Code of 1986; and 
‘‘(3) the Secretary shall pay the Commissioner of Social 
Security the full costs (including systems and administrative 
costs) of providing the indication described in paragraph (1).’’. 
(b) AUTHORIZATION
OF DISCLOSURE
BY SECRETARY
OF
THE 
TREASURY.— 
(1) IN GENERAL.—Section 6103(k) of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new paragraph: 
‘‘(15) DISCLOSURES
TO
SOCIAL
SECURITY
ADMINISTRATION 
TO IDENTIFY TAX RECEIVABLES NOT ELIGIBLE FOR COLLECTION 
PURSUANT TO QUALIFIED TAX COLLECTION CONTRACTS.—In the 
case of any individual involved with a tax receivable which 
the Secretary has identified for possible collection pursuant 
to a qualified tax collection contract (as defined in section 
6306(b)), the Secretary may disclose the taxpayer identity and 
date of birth of such individual to officers, employees, and 
contractors of the Social Security Administration to determine 
if such tax receivable is not eligible for collection pursuant 
to such a qualified tax collection contract by reason of section 
6306(d)(3)(E).’’. 
(2) CONFORMING AMENDMENTS RELATED TO SAFEGUARDS.— 
(A) Section 6103(a)(3) of such Code is amended by 
striking ‘‘or (14)’’ and inserting ‘‘(14), or (15)’’. 
(B) Section 6103(p)(4) of such Code is amended— 
(i) by striking ‘‘(k)(8), (10) or (11)’’ both places 
it appears and inserting ‘‘(k)(8), (10), (11), or (15)’’, 
and 
(ii) by striking ‘‘any other person described in sub-
section (k)(10)’’ each place it appears and inserting 
‘‘any other person described in subsection (k)(10) or 
(15)’’. 
(C) Section 7213(a)(2) of such Code is amended by 
striking ‘‘(k)(10), (13), or (14)’’ and inserting ‘‘(k)(10), (13), 
(14), or (15)’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to disclosures made on or after the date of the enactment 
of this Act. 
SEC. 103. MODIFICATION OF CERTAIN PROTECTIONS FOR TAXPAYER 
RETURN INFORMATION. 
(a) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.— 
(1) IN GENERAL.—Subparagraph (D) of section 6103(l)(13) 
of the Internal Revenue Code of 1986 is amended— 
(A) by inserting at the end of clause (iii) the following 
new sentence: ‘‘Under such terms and conditions as may 
be prescribed by the Secretary, after consultation with
H. R. 133—1904 
the Department of Education, an institution of higher edu-
cation described in subclause (I) or a State higher education 
agency described in subclause (II) may designate a con-
tractor of such institution or state agency to receive return 
information on behalf of such institution or state agency 
to administer aspects of the institution’s or state agency’s 
activities for the application, award, and administration 
of such financial aid.’’, and 
(B) by adding at the end the following: 
‘‘(iv) REDISCLOSURE TO OFFICE OF INSPECTOR GEN-
ERAL, INDEPENDENT
AUDITORS, AND
CONTRACTORS.— 
Any return information which is redisclosed under 
clause (iii)— 
‘‘(I) may be further disclosed by persons 
described in subclauses (I), (II), or (III) of clause 
(iii) or persons designated in the last sentence 
of clause (iii) to the Office of Inspector General 
of the Department of Education and independent 
auditors conducting audits of such person’s 
administration of the programs for which the 
return information was received, and 
‘‘(II) may be further disclosed by persons 
described in subclauses (I), (II), or (III) of clause 
(iii) to contractors of such entities, 
but only to the extent necessary in carrying out the 
purposes described in such clause (iii). 
‘‘(v) REDISCLOSURE TO FAMILY MEMBERS.—In addi-
tion to the purposes for which information is disclosed 
and used under subparagraphs (A) and (C), or redis-
closed under clause (iii), any return information so 
disclosed or redisclosed may be further disclosed to 
any individual certified by the Secretary of Education 
as having provided approval under paragraph (1) or 
(2) of section 494(a) of the Higher Education Act of 
1965, as the case may be, for disclosure related to 
the income-contingent or income-based repayment plan 
under subparagraph (A) or the eligibility for, and 
amount of, Federal student financial aid described in 
subparagraph (C). 
‘‘(vi) REDISCLOSURE
OF
FAFSA
INFORMATION.— 
Return information received under subparagraph (C) 
may be redisclosed in accordance with subsection (c) 
of section 494 of the Higher Education Act of 1965 
as in effect on the date of enactment of the Consoli-
dated Appropriations Act, 2021 to carry out the pur-
poses specified in such subsection.’’. 
(2) CONFORMING AMENDMENT.—Subparagraph (F) of section 
6103(l)(13) of such Code is amended by inserting ‘‘, and any 
redisclosure authorized under clause (iii), (iv) (v), or (vi) of 
subparagraph (D),’’ after ‘‘ or (C)’’. 
(3) CONFIDENTIALITY OF RETURN INFORMATION.— 
(A) Section 6103(a)(3) of such Code, as amended by 
section 3516(a)(1) of the CARES Act (Public Law 116– 
136), is amended by striking ‘‘(13)(A), (13)(B), (13)(C), 
(13)(D)(i),’’ and inserting ‘‘(13) (other than subparagraphs 
(D)(v) and (D)(vi) thereof),’’.
H. R. 133—1906 
higher education that has received such information; 
and 
‘‘(B) with the written consent by the applicant to an 
institution of higher education, may be provided by such 
institution of higher education as is necessary to a scholar-
ship granting organization (including a tribal organization 
(defined in section 4 of the Indian Self-Determination and 
Education Assistance Act (25 U.S.C. 5304))), or to an 
organization assisting the applicant in applying for and 
receiving Federal, State, local, or tribal assistance, that 
is designated by the applicant to assist the applicant in 
applying for and receiving financial assistance for any 
component of the applicant’s cost of attendance (defined 
in section 472) at that institution. 
‘‘(2) DISCUSSION
OF
INFORMATION.—A discussion of the 
information in an application described in subsection (a)(1) 
(including any return information disclosed under section 
6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 
6103(l)(13)) of an applicant between an institution of higher 
education and the applicant may, with the written consent 
of the applicant, include an individual selected by the applicant 
(such as an advisor) to participate in such discussion. 
‘‘(3) RESTRICTION ON DISCLOSING INFORMATION.—A person 
receiving information under paragraph (1)(B) or (2) with respect 
to an applicant shall not use the information for any purpose 
other than the express purpose for which consent was granted 
by the applicant and shall not disclose such information to 
any other person without the express permission of, or request 
by, the applicant. 
‘‘(4) DEFINITIONS.—In this subsection: 
‘‘(A) STUDENT
AID
REPORT.—The term ‘Student Aid 
Report’ has the meaning given the term in section 668.2 
of title 34, Code of Federal Regulations (or successor regula-
tions). 
‘‘(B) WRITTEN CONSENT.—The term ‘written consent’ 
means a separate, written document that is signed and 
dated (which may include by electronic format) by an 
applicant, which— 
‘‘(i) indicates that the information being disclosed 
includes return information disclosed under section 
6103(l)(13) of the Internal Revenue Code of 1986 (26 
U.S.C. 6103(l)(13)) with respect to the applicant; 
‘‘(ii) states the purpose for which the information 
is being disclosed; and 
‘‘(iii) states that the information may only be used 
for the specific purpose and no other purposes. 
‘‘(5) RECORD
KEEPING
REQUIREMENT.—An institution of 
higher education shall— 
‘‘(A) keep a record of each written consent made under 
this subsection for a period of at least 3 years from the 
date of the student’s last date of attendance at the institu-
tion; and 
‘‘(B) make each such record readily available for review 
by the Secretary.’’. 
(2) CONFORMING
AMENDMENT.—Section 494(a)(3) of the 
Higher Education Act of 1965 (20 U.S.C. 1098h(a)(3)) is
H. R. 133—1907 
amended by striking ‘‘paragraph (1)(A)(i)’’ both places the term 
appears and inserting ‘‘paragraph (1)(A)(i)(I)’’. 
SEC. 104. RESCHEDULING OF THE NAEP MANDATED BIENNIAL 4TH 
AND 8TH GRADE ASSESSMENT AND ALIGNMENT OF THE 
MANDATED QUADRENNIAL 12TH GRADE ASSESSMENT. 
(a) CURRENT ASSESSMENT ADMINISTRATION RESCHEDULING.— 
Notwithstanding any other provision of law and due to the public 
health emergency declared by the Secretary of Health and Human 
Services under section 319 of the Public Health Service Act (42 
U.S.C. 247d) on January 31, 2020, with respect to COVID–19— 
(1) the biennial 4th and 8th grade reading and mathematics 
assessments scheduled to be conducted during the 2020–2021 
school year in accordance with paragraphs (2)(B) and (3)(A)(i) 
of section 303(b) of the National Assessment of Educational 
Progress Authorization Act (20 U.S.C. 9622(b)) and, as prac-
ticable and subject to the discretion of the National Assessment 
Governing Board, the Trial Urban District Assessment, shall 
be conducted during the 2021–2022 school year; and 
(2) the next quadrennial 12th grade reading and mathe-
matics assessments carried out in accordance with section 
303(b)(2)(C) of the National Assessment of Educational Progress 
Authorization Act (20 U.S.C. 9622(b)(2)(C)) after the date of 
enactment of this section, shall be conducted during the 2023– 
2024 school year. 
(b) FUTURE ASSESSMENT ADMINISTRATION.—In accordance with 
section 303(b)(2)(B) of the National Assessment of Educational 
Progress Authorization Act (20 U.S.C. 9622(b)(2)(B)), the next 
biennial assessments following the 2021–2022 administration, as 
authorized under subsection (a), shall occur in the 2023–2024 school 
year and, as practicable and subject to the discretion of the National 
Assessment Governing Board, the next Trial Urban District Assess-
ment following the 2021–2022 administration, as authorized under 
subsection (a), shall occur in the 2023–2024 school year. 
TITLE II—PUBLIC LANDS 
SEC. 201. SAGUARO NATIONAL PARK BOUNDARY EXPANSION. 
(a) SHORT TITLE.—This section may be cited as the ‘‘Saguaro 
National Park Boundary Expansion Act’’. 
(b) BOUNDARY OF SAGUARO NATIONAL PARK.—Section 4 of the 
Saguaro National Park Establishment Act of 1994 (Public Law 
103–364; 108 Stat. 3467) is amended— 
(1) in subsection (a)— 
(A) by inserting ‘‘(1)’’ before ‘‘The boundaries of the 
park’’; and 
(B) by adding at the end the following: 
‘‘(2)(A) The boundaries of the park are further modified 
to include approximately 1,152 acres, as generally depicted 
on the map titled ‘Saguaro National Park Proposed Boundary 
Adjustment’, numbered 151/80,045G, and dated December 2020. 
‘‘(B) The map referred to in subparagraph (A) shall be 
on file and available for inspection in the appropriate offices 
of the National Park Service.’’; and 
(2) by striking subsection (b)(2) and inserting the following 
new paragraphs:
H. R. 133—1908 
‘‘(2) The Secretary may, with the consent of the State 
of Arizona and in accordance with Federal and State law, 
acquire land or interests therein owned by the State of Arizona 
within the boundary of the park. 
‘‘(3) If the Secretary is unable to acquire the State land 
under paragraph (2), the Secretary may enter into an agree-
ment with the State that would allow the National Park Service 
to manage State land within the boundary of the park.’’. 
SEC. 202. NEW RIVER GORGE NATIONAL PARK AND PRESERVE DES-
IGNATION. 
(a) SHORT TITLE.—This section may be cited as the ‘‘New River 
Gorge National Park and Preserve Designation Act’’. 
(b) DESIGNATION OF NEW RIVER GORGE NATIONAL PARK AND 
NEW RIVER GORGE NATIONAL PRESERVE, WEST VIRGINIA.— 
(1) REDESIGNATION.—The New River Gorge National River 
established under section 1101 of the National Parks and Recre-
ation Act of 1978 (16 U.S.C. 460m–15) shall be known and 
designated as the ‘‘New River Gorge National Park and Pre-
serve’’, consisting of— 
(A) the New River Gorge National Park; and 
(B) the New River Gorge National Preserve. 
(2) NEW
RIVER
GORGE
NATIONAL
PARK.—The boundaries 
of the New River Gorge National Park referred to in paragraph 
(1)(A) shall be the boundaries depicted as ‘‘Proposed National 
Park Area’’ on the map entitled ‘‘New River Gorge National 
Park and Preserve Proposed Boundary’’, numbered 637/ 
163,199A, and dated September 2020. 
(3) NEW RIVER GORGE NATIONAL PRESERVE; BOUNDARY.— 
The boundaries of the New River Gorge National Preserve 
referred to in paragraph (1)(B) shall be the boundaries depicted 
as ‘‘Proposed National Preserve Area’’ on the map entitled 
‘‘New River Gorge National Park and Preserve Proposed 
Boundary’’, numbered 637/163,199A, and dated September 
2020. 
(c) ADMINISTRATION.— 
(1) IN GENERAL.—The New River Gorge National Park and 
Preserve shall be administered by the Secretary of the Interior 
(referred to in this section as the ‘‘Secretary’’) in accordance 
with— 
(A) this section; 
(B) the laws generally applicable to units of the 
National Park System, including— 
(i) section 100101(a), chapter 1003, and sections 
100751(a), 100752, 100753, and 102101 of title 54, 
United States Code; and 
(ii) chapter 3201 of title 54, United States Code; 
and 
(C) title XI of the National Parks and Recreation Act 
of 1978 (16 U.S.C. 460m–15 et seq.), except that the provi-
sions of section 1106 of that Act (16 U.S.C. 460m–20) 
relating to hunting shall not apply to the New River Gorge 
National Park. 
(2) HUNTING AND FISHING.— 
(A) HUNTING.—Hunting within the New River Gorge 
National Preserve shall be administered by the Secretary—
H. R. 133—1909 
(i) in the same manner as hunting was adminis-
tered on the day before the date of enactment of this 
Act in those portions of the New River Gorge National 
River designated as the New River Gorge National 
Preserve by subsection (b)(3); and 
(ii) in accordance with— 
(I) section 1106 of the National Parks and 
Recreation Act of 1978 (16 U.S.C. 460m–20); and 
(II) other applicable laws. 
(B) FISHING.—Fishing within the New River Gorge 
National Park and Preserve shall be administered by the 
Secretary— 
(i) in the same manner as fishing was administered 
within the New River Gorge National River on the 
day before the date of enactment of this Act; and 
(ii) in accordance with— 
(I) section 1106 of the National Parks and 
Recreation Act of 1978 (16 U.S.C. 460m–20); and 
(II) other applicable laws. 
(C) PRIVATE LAND.—Nothing in this section prohibits 
hunting, fishing, or trapping on private land in accordance 
with applicable State and Federal laws. 
(3) LAND ACQUISITION.— 
(A) ADDITIONAL LAND FOR NATIONAL PRESERVE.— 
(i) IN GENERAL.—The Secretary may acquire land 
or any interest in land identified as ‘‘Proposed Addi-
tional Lands’’ on the map entitled ‘‘New River Gorge 
National Park and Preserve Proposed Boundary’’, num-
bered 637/163,199A, and dated September 2020, by 
purchase from a willing seller, donation, or exchange. 
(ii) BOUNDARY MODIFICATION.—On acquisition of 
any land or interest in land under clause (i), the Sec-
retary shall— 
(I) modify the boundary of the New River 
Gorge National Preserve to reflect the acquisition; 
and 
(II) administer the land or interest in land 
in accordance with the laws applicable to the New 
River Gorge National Preserve. 
(B) VISITOR PARKING.— 
(i) IN GENERAL.—The Secretary may acquire not 
more than 100 acres of land in the vicinity of the 
New River Gorge National Park and Preserve by pur-
chase from a willing seller, donation, or exchange to 
provide for— 
(I) visitor parking; and 
(II) improved public access to the New River 
Gorge National Park and Preserve. 
(ii) ADMINISTRATION.—On acquisition of the land 
under clause (i), the acquired land shall be adminis-
tered as part of the New River Gorge National Park 
or the New River Gorge National Preserve, as appro-
priate. 
(4) COMMERCIAL RECREATIONAL WATERCRAFT SERVICES.— 
Commercial recreational watercraft services within the New 
River Gorge National Park and Preserve shall be administered 
by the Secretary in accordance with section 402 of the West
H. R. 133—1910 
Virginia National Interest River Conservation Act of 1987 (16 
U.S.C. 460m–15 note; Public Law 100–534). 
(5) REFERENCES.—Any reference in a law, map, regulation, 
document, paper, or other record of the United States to the 
New River Gorge National River shall be considered to be 
a reference to the ‘‘New River Gorge National Park’’ or the 
‘‘New River Gorge National Preserve’’, as appropriate. 
(d) AUTHORIZATION OF APPROPRIATIONS.—There are authorized 
to be appropriated such sums as are necessary to carry out this 
section. 
SEC. 203. DESIGNATION OF MIRACLE MOUNTAIN. 
(a) SHORT TITLE.—This section may be cited as the ‘‘Miracle 
Mountain Designation Act’’. 
(b) FINDINGS.—Congress finds as follows: 
(1) On September 13, 2018, the Bald Mountain Fire burned 
nearly 20,000 acres of land in Utah. 
(2) Elk Ridge City, located in Utah County, was nearly 
the victim of this fire. 
(3) Suddenly, the fire halted its progression and, instead 
of burning into Elk Ridge City, stayed behind the mountain 
and spared the city. 
(4) Congress, in acknowledgment of this event, believes 
this mountain holds special significance to the residents of 
Elk Ridge City and surrounding communities. 
(5) The presently unnamed peak has been referred to as 
‘‘Miracle Mountain’’ by many residents since the fire that nearly 
went into Elk Ridge City. 
(c) DESIGNATION.—The mountain in the State of Utah, located 
at 39° 59′ 02N, 111° 40′ 12W, shall be known and designated 
as ‘‘Miracle Mountain’’. 
(d) REFERENCES.—Any reference in a law, map, regulation, 
document, record, or other paper of the United States to the moun-
tain described in subsection (c) shall be considered to be a reference 
to ‘‘Miracle Mountain’’. 
TITLE III—FOREIGN RELATIONS AND 
DEPARTMENT OF STATE PROVISIONS 
Subtitle A—Robert Levinson Hostage Re-
covery 
and 
Hostage-taking 
Account-
ability Act 
SEC. 301. SHORT TITLE. 
This subtitle may be cited as the ‘‘Robert Levinson Hostage 
Recovery and Hostage-Taking Accountability Act’’. 
SEC. 302. ASSISTANCE FOR UNITED STATES NATIONALS UNLAWFULLY 
OR WRONGFULLY DETAINED ABROAD. 
(a) REVIEW.—The Secretary of State shall review the cases 
of United States nationals detained abroad to determine if there 
is credible information that they are being detained unlawfully 
or wrongfully, based on criteria which may include whether— 
(1) United States officials receive or possess credible 
information indicating innocence of the detained individual;
H. R. 133—1911 
(2) the individual is being detained solely or substantially 
because he or she is a United States national; 
(3) the individual is being detained solely or substantially 
to influence United States Government policy or to secure eco-
nomic or political concessions from the United States Govern-
ment; 
(4) the detention appears to be because the individual 
sought to obtain, exercise, defend, or promote freedom of the 
press, freedom of religion, or the right to peacefully assemble; 
(5) the individual is being detained in violation of the 
laws of the detaining country; 
(6) independent nongovernmental organizations or journal-
ists have raised legitimate questions about the innocence of 
the detained individual; 
(7) the United States mission in the country where the 
individual is being detained has received credible reports that 
the detention is a pretext for an illegitimate purpose; 
(8) the individual is detained in a country where the 
Department of State has determined in its annual human rights 
reports that the judicial system is not independent or impartial, 
is susceptible to corruption, or is incapable of rendering just 
verdicts; 
(9) the individual is being detained in inhumane conditions; 
(10) due process of law has been sufficiently impaired so 
as to render the detention arbitrary; and 
(11) United States diplomatic engagement is likely nec-
essary to secure the release of the detained individual. 
(b) REFERRALS TO THE SPECIAL ENVOY.—Upon a determination 
by the Secretary of State, based on the totality of the circumstances, 
that there is credible information that the detention of a United 
States national abroad is unlawful or wrongful, and regardless 
of whether the detention is by a foreign government or a nongovern-
mental actor, the Secretary shall transfer responsibility for such 
case from the Bureau of Consular Affairs of the Department of 
State to the Special Envoy for Hostage Affairs created pursuant 
to section 303. 
(c) REPORT.— 
(1) ANNUAL REPORT.— 
(A) IN GENERAL.—The Secretary of State shall submit 
to the appropriate congressional committees an annual 
report with respect to United States nationals for whom 
the Secretary determines there is credible information of 
unlawful or wrongful detention abroad. 
(B) FORM.—The report required under this paragraph 
shall be submitted in unclassified form, but may include 
a classified annex if necessary. 
(2) COMPOSITION.—The report required under paragraph 
(1) shall include current estimates of the number of individuals 
so detained, as well as relevant information about particular 
cases, such as— 
(A) the name of the individual, unless the provision 
of such information is inconsistent with section 552a of 
title 5, United States Code (commonly known as the ‘‘Pri-
vacy Act of 1974’’); 
(B) basic facts about the case; 
(C) a summary of the information that such individual 
may be detained unlawfully or wrongfully;
H. R. 133—1912 
(D) a description of specific efforts, legal and diplo-
matic, taken on behalf of the individual since the last 
reporting period, including a description of accomplish-
ments and setbacks; and 
(E) a description of intended next steps. 
(d) RESOURCE GUIDANCE.— 
(1) ESTABLISHMENT.—Not later than 180 days after the 
date of the enactment of this Act and after consulting with 
relevant organizations that advocate on behalf of United States 
nationals detained abroad and the Family Engagement Coordi-
nator established pursuant to section 304(c)(2), the Secretary 
of State shall provide resource guidance in writing for govern-
ment officials and families of unjustly or wrongfully detained 
individuals. 
(2) CONTENT.—The resource guidance required under para-
graph (1) should include— 
(A) information to help families understand United 
States policy concerning the release of United States 
nationals unlawfully or wrongfully held abroad; 
(B) contact information for officials in the Department 
of State or other government agencies suited to answer 
family questions; 
(C) relevant information about options available to help 
families obtain the release of unjustly or wrongfully 
detained individuals, such as guidance on how families 
may engage with United States diplomatic and consular 
channels to ensure prompt and regular access for the 
detained individual to legal counsel, family members, 
humane treatment, and other services; 
(D) guidance on submitting public or private letters 
from members of Congress or other individuals who may 
be influential in securing the release of an individual; 
and 
(E) appropriate points of contacts, such as legal 
resources and counseling services, who have a record of 
assisting victims’ families. 
SEC. 303. SPECIAL ENVOY FOR HOSTAGE AFFAIRS. 
(a) ESTABLISHMENT.—There shall be a Special Presidential 
Envoy for Hostage Affairs, who shall be appointed by the President, 
by and with the advice and consent of the Senate, and shall report 
to the Secretary of State. 
(b) RANK.—The Special Envoy shall have the rank and status 
of ambassador. 
(c) RESPONSIBILITIES.—The Special Presidential Envoy for Hos-
tage Affairs shall— 
(1) lead diplomatic engagement on United States hostage 
policy; 
(2) coordinate all diplomatic engagements and strategy in 
support of hostage recovery efforts, in coordination with the 
Hostage Recovery Fusion Cell and consistent with policy guid-
ance communicated through the Hostage Response Group; 
(3) in coordination with the Hostage Recovery Fusion Cell 
as appropriate, coordinate diplomatic engagements regarding 
cases in which a foreign government has detained a United 
States national and the United States Government regards 
such detention as unlawful or wrongful;
H. R. 133—1913 
(4) provide senior representation from the Special Envoy’s 
office to the Hostage Recovery Fusion Cell established under 
section 304 and the Hostage Response Group established under 
section 305; and 
(5) ensure that families of United States nationals unlaw-
fully or wrongly detained abroad receive updated information 
about developments in cases and government policy. 
SEC. 304. HOSTAGE RECOVERY FUSION CELL. 
(a) ESTABLISHMENT.—The President shall establish an inter-
agency Hostage Recovery Fusion Cell. 
(b) PARTICIPATION.—The President shall direct the heads of 
each of the following executive departments, agencies, and offices 
to make available personnel to participate in the Hostage Recovery 
Fusion Cell: 
(1) The Department of State. 
(2) The Department of the Treasury. 
(3) The Department of Defense. 
(4) The Department of Justice. 
(5) The Office of the Director of National Intelligence. 
(6) The Federal Bureau of Investigation. 
(7) The Central Intelligence Agency. 
(8) Other agencies as the President, from time to time, 
may designate. 
(c) PERSONNEL.—The Hostage Recovery Fusion Cell shall 
include— 
(1) a Director, who shall be a full-time senior officer or 
employee of the United States Government; 
(2) a Family Engagement Coordinator who shall— 
(A) work to ensure that all interactions by executive 
branch officials with a hostage’s family occur in a coordi-
nated fashion and that the family receives consistent and 
accurate information from the United States Government; 
and 
(B) if directed, perform the same function as set out 
in subparagraph (A) with regard to the family of a United 
States national who is unlawfully or wrongfully detained 
abroad; and 
(3) other officers and employees as deemed appropriate 
by the President. 
(d) DUTIES.—The Hostage Recovery Fusion Cell shall— 
(1) coordinate efforts by participating agencies to ensure 
that all relevant information, expertise, and resources are 
brought to bear to secure the safe recovery of United States 
nationals held hostage abroad; 
(2) if directed, coordinate the United States Government’s 
response to other hostage-takings occurring abroad in which 
the United States has a national interest; 
(3) if directed, coordinate or assist the United States 
Government’s response to help secure the release of United 
States nationals unlawfully or wrongfully detained abroad; and 
(4) pursuant to policy guidance coordinated through the 
National Security Council— 
(A) identify and recommend hostage recovery options 
and strategies to the President through the National Secu-
rity Council or the Deputies Committee of the National 
Security Council;
H. R. 133—1914 
(B) coordinate efforts by participating agencies to 
ensure 
that 
information 
regarding 
hostage 
events, 
including potential recovery options and engagements with 
families and external actors (including foreign govern-
ments), is appropriately shared within the United States 
Government to facilitate a coordinated response to a hos-
tage-taking; 
(C) assess and track all hostage-takings of United 
States nationals abroad and provide regular reports to 
the President and Congress on the status of such cases 
and any measures being taken toward the hostages’ safe 
recovery; 
(D) provide a forum for intelligence sharing and, with 
the support of the Director of National Intelligence, coordi-
nate the declassification of relevant information; 
(E) coordinate efforts by participating agencies to pro-
vide appropriate support and assistance to hostages and 
their families in a coordinated and consistent manner and 
to provide families with timely information regarding 
significant events in their cases; 
(F) make recommendations to agencies in order to 
reduce the likelihood of United States nationals’ being 
taken hostage abroad and enhance United States Govern-
ment preparation to maximize the probability of a favorable 
outcome following a hostage-taking; and 
(G) coordinate with agencies regarding congressional, 
media, and other public inquiries pertaining to hostage 
events. 
(e) ADMINISTRATION.—The Hostage Recovery Fusion Cell shall 
be located within the Federal Bureau of Investigation for adminis-
trative purposes. 
SEC. 305. HOSTAGE RESPONSE GROUP. 
(a) ESTABLISHMENT.—The President shall establish a Hostage 
Response Group, chaired by a designated member of the National 
Security Council or the Deputies Committee of the National Security 
Council, to be convened on a regular basis, to further the safe 
recovery of United States nationals held hostage abroad or unlaw-
fully or wrongfully detained abroad, and to be tasked with coordi-
nating the United States Government response to other hostage- 
takings occurring abroad in which the United States has a national 
interest. 
(b) MEMBERSHIP.—The regular members of the Hostage 
Response Group shall include the Director of the Hostage Recovery 
Fusion Cell, the Hostage Recovery Fusion Cell’s Family Engagement 
Coordinator, the Special Envoy appointed pursuant to section 303, 
and representatives from the Department of the Treasury, the 
Department of Defense, the Department of Justice, the Federal 
Bureau of Investigation, the Office of the Director of National 
Intelligence, the Central Intelligence Agency, and other agencies 
as the President, from time to time, may designate. 
(c) DUTIES.—The Hostage Recovery Group shall— 
(1) identify and recommend hostage recovery options and 
strategies to the President through the National Security 
Council;