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lief Act, 2019 (Public Law 116–20), the Secretary shall 
execute all grant agreements for disbursement of funds 
allocated to a grantee no later than 60 days after the date 
of approval of a grantee’s plan for the use of funds: Pro-
vided, That amounts repurposed by this section that were 
previously designated as an emergency requirement or as 
being for disaster relief pursuant to the Balanced Budget 
and Emergency Deficit Control Act of 1985 are des-
ignated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985 
or as being for disaster relief pursuant to section 
251(b)(2)(D) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
SEC. 304. (a) The Secretary of Housing and Urban 
Development, the Secretary of Energy, the Administrator 
of the Federal Emergency Management Agency, and other 
Federal partners, shall complete the interagency consulta-
tion and coordination of Federal investments necessary for 
the Secretary of Housing and Urban Development to de-
velop administrative requirements for funds provided for 
enhanced or improved electrical power systems under the 
heading ‘‘Department of Housing and Urban Develop-
ment—Community Planning and Development—Commu-
nity Development Fund’’ in title XI of subdivision 1 of 
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division B of the Bipartisan Budget Act of 2018 (Public 
Law 115–123) no later than 30 days after the date of 
enactment of this Act. 
(b) With respect to amounts made available for en-
hanced or improved electrical power systems under the 
heading ‘‘Department of Housing and Urban Develop-
ment—Community Planning and Development—Commu-
nity Development Fund’’ in title XI of subdivision 1 of 
division B of the Bipartisan Budget Act of 2018 (Public 
Law 115–123), the Secretary of Housing and Urban De-
velopment shall publish in the Federal Register the alloca-
tions to all eligible grantees, and the necessary administra-
tive requirements applicable to such allocations no later 
than 60 days after the date of enactment of this Act. 
(c) Amounts repurposed pursuant to this section that 
were previously designated by the Congress as an emer-
gency requirement or as being for disaster relief pursuant 
to the Balanced Budget and Emergency Deficit Control 
Act of 1985 are designated by the Congress as being for 
an 
emergency 
requirement 
pursuant 
to 
section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985 or as being for disaster relief 
pursuant to section 251(b)(2)(D) of the Balanced Budget 
and Emergency Deficit Control Act of 1985. 
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TITLE IV—GENERAL PROVISIONS—THIS ACT 
SEC. 401. In addition to other amounts made avail-
able by section 309 of division A of the Additional Supple-
mental Appropriations for Disaster Relief Requirements 
Act, 2017 (Public Law 115–72; 131 Stat. 1229), and by 
section 104 of title I of the Additional Supplemental Ap-
propriations for Disaster Relief Act, 2019 (Public Law 
116–20; 133 Stat. 874), there is appropriated to the Sec-
retary, out of any moneys in the Treasury not otherwise 
appropriated, for the fiscal year ending September 30, 
2020, $40,000,000 (increased by $170,000,000) to pro-
vide a grant to the Commonwealth of Puerto Rico for dis-
aster nutrition assistance in response to a major earth-
quake disaster or emergency designated by the President 
under the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5121 et seq.): Provided, 
That the funds made available to the Commonwealth of 
Puerto Rico under this section shall remain available for 
obligation by the Commonwealth until September 30, 
2021, and shall be in addition to funds otherwise made 
available: Provided further, That such amount is des-
ignated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
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SEC. 402. (a) Section 20601 of the Bipartisan Budg-
et Act of 2018 (Public Law 115–123) is amended by strik-
ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335– 
USVI, and for all major disasters declared under the Rob-
ert T. Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5121 et seq.) for Puerto Rico or the 
United States Virgin Islands during calendar year 2020’’. 
(b) Subsection (a) shall be applied as if it were in 
effect beginning on January 1, 2020. 
(c) Amounts repurposed by this section and the 
amendments made by this section that were previously 
designated by the Congress as an emergency requirement 
or as being for disaster relief pursuant to the Balanced 
Budget and Emergency Deficit Control Act of 1985 are 
designated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985 
or as being for disaster relief pursuant to section 
251(b)(2)(D) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
SEC. 403. Each amount appropriated or made avail-
able by this Act is in addition to amounts otherwise appro-
priated for the fiscal year involved. 
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SEC. 404. No part of any appropriation contained in 
this Act shall remain available for obligation beyond the 
current fiscal year unless expressly so provided herein. 
SEC. 405. Unless otherwise provided for by this Act, 
the additional amounts appropriated by this Act to appro-
priations accounts shall be available under the authorities 
and conditions applicable to such appropriations accounts 
for fiscal year 2020. 
SEC. 406. Each amount designated in this Act by the 
Congress as being for an emergency requirement pursuant 
to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 shall be available 
(or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts 
and transmits such designations to the Congress. 
SEC. 407. Any amount appropriated by this Act, des-
ignated by the Congress as an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
et and Emergency Deficit Control Act of 1985 and subse-
quently so designated by the President, and transferred 
pursuant to transfer authorities provided by this Act shall 
retain such designation. 
This division may be cited as the ‘‘Emergency Sup-
plemental Appropriations for Disaster Relief Act, 2020’’. 
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DIVISION B—PUERTO RICO DISASTER TAX 
RELIEF ACT OF 2020 
SHORT TITLE 
SEC. 101. This division may be cited as the ‘‘Puerto 
Rico Disaster Tax Relief Act of 2020’’. 
QUALIFIED PUERTO RICO DISASTER ZONE DEFINED 
SEC. 102. For purposes of this division, the term 
‘‘qualified Puerto Rico disaster zone’’ means any area— 
(1) with respect to which a major disaster was 
declared by the President under section 401 of the 
Robert T. Stafford Disaster Relief and Emergency 
Assistance Act by reason of the earthquakes occur-
ring in or near Puerto Rico beginning on December 
28, 2019, and ending on the date which is 60 days 
after the date of the enactment of this Act, and 
(2) which was determined by the President to 
warrant individual or individual and public assist-
ance from the Federal Government under such Act 
by reason of such earthquakes. 
CHILD TAX CREDIT FOR PUERTO RICO AND OTHER 
POSSESSIONS OF THE UNITED STATES 
SEC. 103. (a) PUERTO RICO.— 
(1) SAME TREATMENT OF FAMILIES IN PUERTO 
RICO WITH ONE CHILD OR TWO CHILDREN THAT IS 
CURRENTLY
PROVIDED
TO
FAMILIES
IN
PUERTO 
RICO WITH THREE OR MORE CHILDREN.—Section 
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24(d) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new 
paragraph: 
‘‘(4) RESIDENTS OF PUERTO RICO.—In the case 
of an individual who is a bona fide resident of Puer-
to Rico (within the meaning of section 937(a)) for 
the taxable year, paragraph (1)(B)(ii) shall be ap-
plied by substituting ‘1 or more qualifying children’ 
for ‘3 or more qualifying children’.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to taxable years begin-
ning after December 31, 2019. 
(b) MIRROR CODE POSSESSIONS.—The Secretary of 
the Treasury shall pay to each possession of the United 
States with a mirror code tax system amounts equal to 
the loss to that possession by reason of the application 
of section 24 of the Internal Revenue Code of 1986 with 
respect to taxable years beginning after 2019. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the govern-
ment of the respective possession. 
(c) AMERICAN SAMOA.—The Secretary of the Treas-
ury shall pay to American Samoa amounts estimated by 
the Secretary of the Treasury as being equal to the aggre-
gate benefits that would have been provided to the resi-
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dents of American Samoa by reason of the application of 
section 24 of such Code for taxable years beginning after 
2019 if the provisions of such section had been in effect 
in American Samoa. The preceding sentence shall not 
apply unless American Samoa has a plan, which has been 
approved by the Secretary of the Treasury, under which 
American Samoa will promptly distribute such payments 
to the residents of American Samoa in a manner which 
replicates to the greatest degree practicable the benefits 
that would have been so provided to each such resident. 
(d) DEFINITIONS AND SPECIAL RULES.— 
(1) IN GENERAL.—No credit shall be allowed 
against United States income taxes for any taxable 
year under section 24 of the Internal Revenue Code 
of 1986 to any person— 
(A) to whom a credit is allowed against 
taxes imposed by a possession with a mirror 
code tax system by reason of the application of 
section 24 of such Code in such possession for 
such taxable year, or 
(B) who is eligible for a payment under a 
plan described in subsection (c) with respect to 
such taxable year. 
(2) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
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means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
session under such system is determined by ref-
erence to the income tax laws of the United States 
as if such possession were the United States. 
(3) TREATMENT OF PAYMENTS.—For purposes 
of section 1324(b)(2) of title 31, United States 
Code, the payments under subsections (b) and (c) 
shall be treated in the same manner as a refund due 
from the credit allowed under section 24 of the In-
ternal Revenue Code of 1986. 
APPLICATION OF EARNED INCOME TAX CREDIT IN 
POSSESSIONS OF THE UNITED STATES 
SEC. 104. (a) IN GENERAL.—Chapter 77 of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following new section: 
‘‘SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT 
TO POSSESSIONS OF THE UNITED STATES. 
‘‘(a) PUERTO RICO.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2021 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to Puerto Rico equal 
to— 
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‘‘(A) the specified matching amount for 
such calendar year, plus 
‘‘(B) in the case of calendar years 2021 
through 2025, the lesser of— 
‘‘(i) the expenditures made by Puerto 
Rico during such calendar year for edu-
cation efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to the earned income tax credit, or 
‘‘(ii) $1,000,000. 
‘‘(2) REQUIREMENT TO REFORM EARNED IN-
COME TAX CREDIT.—The Secretary shall not make 
any payments under paragraph (1) with respect to 
any calendar year unless Puerto Rico has in effect 
an earned income tax credit for taxable years begin-
ning in or with such calendar year which (relative to 
the earned income tax credit which was in effect for 
taxable years beginning in or with calendar year 
2019) increases the percentage of earned income 
which is allowed as a credit for each group of indi-
viduals with respect to which such percentage is sep-
arately stated or determined in a manner designed 
to substantially increase workforce participation. 
‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
poses of this subsection— 
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‘‘(A) IN
GENERAL.—The term ‘specified 
matching amount’ means, with respect to any 
calendar year, the lesser of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with such 
calendar year, over 
‘‘(II) the base amount for such 
calendar year, or 
‘‘(ii) the product of 3, multiplied by 
the base amount for such calendar year. 
‘‘(B) BASE AMOUNT.— 
‘‘(i) BASE AMOUNT FOR 2021.—In the 
case of calendar year 2021, the term ‘base 
amount’ means the greater of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with cal-
endar year 2019 (rounded to the 
nearest multiple of $1,000,000), or 
‘‘(II) $200,000,000. 
‘‘(ii) INFLATION
ADJUSTMENT.—In 
the case of any calendar year after 2021, 
the term ‘base amount’ means the dollar 
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amount determined under clause (i) in-
creased by an amount equal to— 
‘‘(I) such dollar amount, multi-
plied by— 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for such calendar year, determined by 
substituting ‘calendar year 2020’ for 
‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
Any amount determined under this clause 
shall be rounded to the nearest multiple of 
$1,000,000. 
‘‘(4) RULES RELATED TO PAYMENTS AND RE-
PORTS.— 
‘‘(A) TIMING
OF
PAYMENTS.—The Sec-
retary shall make payments under paragraph 
(1) for any calendar year— 
‘‘(i) after receipt of the report de-
scribed in subparagraph (B) for such cal-
endar year, and 
‘‘(ii) except as provided in clause (i), 
within a reasonable period of time before 
the due date for individual income tax re-
turns (as determined under the laws of 
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preceding sentence before such subsequent 
payments. 
‘‘(ii) 
ADDITIONAL
REPORTS.—The 
Secretary may require such additional peri-
odic reports of the information described in 
subparagraph (B) as the Secretary deter-
mines appropriate to facilitate timely ad-
justments under clause (i). 
‘‘(D) 
DETERMINATION
OF
COST
OF 
EARNED INCOME TAX CREDIT.—For purposes 
of this subsection, the cost to Puerto Rico of 
the earned income tax credit shall be deter-
mined by the Secretary on the basis of the laws 
of Puerto Rico and shall include reductions in 
revenues received by Puerto Rico by reason of 
such credit and refunds attributable to such 
credit, but shall not include any administrative 
costs with respect to such credit. 
‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2021 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to the Virgin Islands, 
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Guam, and the Commonwealth of the Northern Mar-
iana Islands equal to— 
‘‘(A) 75 percent of the cost to such posses-
sion of the earned income tax credit for taxable 
years beginning in or with such calendar year, 
plus 
‘‘(B) in the case of calendar years 2021 
through 2025, the lesser of— 
‘‘(i) the expenditures made by such 
possession during such calendar year for 
education efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to such earned income tax credit, or 
‘‘(ii) $50,000. 
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of subparagraphs (A), (B), (C), 
and (D) of subsection (a)(4) shall apply for purposes 
of this subsection. 
‘‘(c) AMERICAN SAMOA.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2021 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to American Samoa 
equal to— 
‘‘(A) the lesser of— 
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‘‘(i) 75 percent of the cost to Amer-
ican Samoa of the earned income tax cred-
it for taxable years beginning in or with 
such calendar year, or 
‘‘(ii) $12,000,000, plus 
‘‘(B) in the case of calendar years 2021 
through 2025, the lesser of— 
‘‘(i) the expenditures made by Amer-
ican Samoa during such calendar year for 
education efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to such earned income tax credit, or 
‘‘(ii) $50,000. 
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN 
AN EARNED INCOME TAX CREDIT.—The Secretary 
shall not make any payments under paragraph (1) 
with respect to any calendar year unless American 
Samoa has in effect an earned income tax credit for 
taxable years beginning in or with such calendar 
year which allows a refundable tax credit to individ-
uals on the basis of the taxpayer’s earned income 
which is designed to substantially increase workforce 
participation. 
‘‘(3) INFLATION ADJUSTMENT.—In the case of 
any calendar year after 2021, the $12,000,000 
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amount in paragraph (1)(A)(ii) shall be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by— 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for such calendar 
year, determined by substituting ‘calendar year 
2020’ for ‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
Any increase determined under this clause shall be 
rounded to the nearest multiple of $100,000. 
‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of subparagraphs (A), (B), (C), 
and (D) of subsection (a)(4) shall apply for purposes 
of this subsection. 
‘‘(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 sub-
section (b)(2) of such section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Application of earned income tax credit to possessions of the 
United States.’’. 
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LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR 
PUERTO RICO 
SEC. 105. (a) IN GENERAL.—For purposes of section 
42 of the Internal Revenue Code of 1986, the State hous-
ing credit ceiling for Puerto Rico for calendar year 2020 
shall be increased by $50,000,000. 
(b) QUALIFIED PUERTO RICO DISASTER ZONES 
TREATED AS DIFFICULT DEVELOPMENT AREAS.— 
(1) IN GENERAL.—For purposes of section 42 
of the Internal Revenue Code of 1986, in the case 
of a qualified building placed in service in a qualified 
Puerto Rico disaster zone (as defined in section 
102), such area shall be treated as a difficult devel-
opment area under subclause (I) of section 
42(d)(5)(B)(iii) but shall not be taken into account 
for purposes of applying the limitation under sub-
clause (II) of such section. 
(2) QUALIFIED
BUILDING.—For purposes of 
this subsection, the term ‘‘qualified building’’ means 
any building which is allocated a housing credit dol-
lar amount during calendar year 2020 or 2021. 
(3) OTHER DEFINITIONS.—Terms used in this 
section which are also used in section 42 of the In-
ternal Revenue Code of 1986 shall have the same 
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meaning when used in this section as when used in 
such section 42. 
NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO 
RICO 
SEC. 106. (a) IN GENERAL.—For purposes of section 
45D of the Internal Revenue Code of 1986— 
(1) the new markets tax credit limitation other-
wise determined under subsection (f)(1) thereof for 
each of 2020 and 2021 shall be increased by 
$500,000,000, to be allocated among specified com-
munity development entities to make qualified low- 
income community investments in Puerto Rico, and 
(2) section 45D(f)(3) shall be applied— 
(A) separately with respect to the amounts 
of the increases under paragraph (1), and 
(B) solely with respect to the amounts of 
the increases described in subparagraph (A), 
the last sentence of such section shall not pre-
vent such amounts from being carried to cal-
endar year 2026. 
(b) SPECIFIED COMMUNITY DEVELOPMENT ENTI-
TIES.—For purposes of this section, the term ‘‘specified 
community development entity’’ means any qualified com-
munity development entity if such entity has a history of 
making qualified low-income community investments in 
federally declared disaster areas or Puerto Rico. 
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(c) OTHER DEFINITIONS.—Terms used in this sec-
tion which are also used in section 45D of the Internal 
Revenue Code of 1986 shall have the same meaning when 
used in this section as when used in such section 45D. 
COVER OVER OF DISTILLED SPIRITS TAXES 
SEC. 107. (a) REPEAL OF LIMITATION ON COVER 
OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO 
AND VIRGIN ISLANDS.— 
(1) IN GENERAL.—Section 7652 of the Internal 
Revenue Code of 1986 is amended by striking sub-
section (f) and by redesignating subsections (g) and 
(h) as subsections (f) and (g), respectively. 
(2) 
CONFORMING
AMENDMENT.—Section 
7652(f)(1) of such Code, as redesignated by para-
graph (1), is amended by— 
(A) striking subparagraph (B), and 
(B) by striking ‘‘as if—’’ and all that fol-
lows through ‘‘the use and tax’’ and inserting 
‘‘as if the use and tax’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to distilled spirits 
brought into the United States after December 31, 
2019. 
(b) TRANSFER
TO PUERTO RICO CONSERVATION 
TRUST FUND OF PORTION OF PUERTO RICO RUM COVER 
OVER.— 
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(1) IN GENERAL.—Section 7652(e) of the Inter-
nal Revenue Code of 1986 is amended by redesig-
nating paragraphs (3), (4), and (5) as paragraphs 
(4), (5), and (6), respectively, and by inserting after 
paragraph (2) the following new paragraph: 
‘‘(2) TRANSFER TO PUERTO RICO CONSERVA-
TION
TRUST
FUND
OF
PORTION
OF
RUM
COVER 
OVER.— 
‘‘(A) IN
GENERAL.—From any amount 
otherwise required to be covered over to the 
treasury of Puerto Rico under this section with 
respect to taxes collected on rum under section 
5001(a)(1) or subsection (a) of this section, the 
Secretary of the Treasury shall transfer to the 
Puerto Rico Conservation Trust Fund an 
amount equal to $0.46 per proof gallon of rum 
to which such cover over is attributable. Any 
amount transferred under the preceding sen-
tence shall be treated for purposes of this sec-
tion (other than this paragraph) as having been 
covered over to the treasury of Puerto Rico. 
‘‘(B) PUERTO RICO CONSERVATION TRUST 
FUND.—For purposes of this section, the term 
‘Puerto Rico Conservation Trust Fund’ means 
the fund established pursuant to a Memo-
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randum of Understanding between the United 
States Department of the Interior and the 
Commonwealth of Puerto Rico, dated December 
24, 1968.’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this section shall apply to rum brought into the 
United States after December 31, 2019. 
(c) COVER OVER DETERMINED WITHOUT REGARD 
TO CERTAIN RATE REDUCTIONS.— 
(1) IN GENERAL.—Section 7652 of the Internal 
Revenue Code of 1986, as amended by subsection 
(a)(1), is amended by adding at the end the fol-
lowing new subsection: 
‘‘(h) COVER OVER DETERMINED WITHOUT REGARD 
TO CERTAIN RATE REDUCTIONS.—For purposes of sub-
sections (a)(3), (b)(3), and (e), the amount of taxes im-
posed and collected under section 5001(a)(1) shall be de-
termined without regard to section 5001(c).’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
7652(e) of such Code, as amended by subsection 
(b)(1), is amended by striking paragraph (6). 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
section 13807 of Public Law 115–97. 
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EMPLOYEE RETENTION CREDIT WITH RESPECT TO INDI-
VIDUALS
EMPLOYED
IN
THE
QUALIFIED
PUERTO 
RICO DISASTER ZONE 
SEC. 108. (a) IN GENERAL.—The Secretary of the 
Treasury shall pay to Puerto Rico the amount determined 
under subsection (b) for the purpose of providing an em-
ployee retention credit with respect to individuals em-
ployed in a qualified Puerto Rico disaster zone (as defined 
in section 102). The preceding sentence shall not apply 
unless Puerto Rico has a plan for implementing such em-
ployee retention credit— 
(1) which is similar to the plan approved under 
section 504(d)(1)(B) of the Disaster Tax Relief and 
Airport and Airway Extension Act of 2017, 
(2) under which Puerto Rico will promptly dis-
tribute such payments to its residents, and 
(3) which has been approved by the Secretary 
of the Treasury for purposes of this section. 
(b) DETERMINATION OF PAYMENT AMOUNT.— 
(1) IN
GENERAL.—The amount determined 
under this subsection is the product of— 
(A) the aggregate amount of payments 
made under section 504(d)(1)(B) of the Dis-
aster Tax Relief and Airport and Airway Exten-
sion Act of 2017, multiplied by 
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(B) the population adjustment ratio. 
(2) POPULATION
ADJUSTMENT
RATIO.—For 
purposes of this subsection, the term population ad-
justment ratio means the ratio of— 
(A) the number of individuals estimated by 
the Secretary of the Treasury to have been 
present in the qualified Puerto Rico disaster 
zone (as defined in section 102), over 
(B) the number of individuals estimated by 
the Secretary of the Treasury to have been 
present in the Hurricane Maria disaster zone 
(as defined in section 501(c) of the Disaster 
Tax Relief and Airport and Airway Extension 
Act of 2017). 
(c) REPORT TO CONGRESS.—Not later than 90 days 
after substantially all of the employee retention credits 
under this section have been paid or allowed to taxpayers 
in Puerto Rico, the Secretary of the Treasury of Puerto 
Rico shall submit a written report to Congress docu-
menting the implementation of such credits. 
DIVISION C—BUDGETARY EFFECTS 
BUDGETARY EFFECTS 
SEC. 101. (a) IN GENERAL.—The budgetary effects 
of division B and each succeeding division shall not be en-
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