† HR 748 EAS 
(aa) the individual has been 
diagnosed with COVID–19 or is 
experiencing 
symptoms 
of 
COVID–19 and seeking a medical 
diagnosis; 
(bb) a member of the individ-
ual’s household has been diagnosed 
with COVID–19; 
(cc) the individual is pro-
viding care for a family member 
or a member of the individual’s 
household who has been diagnosed 
with COVID–19; 
(dd) a child or other person 
in the household for which the in-
dividual has primary caregiving 
responsibility is unable to attend 
school or another facility that is 
closed as a direct result of the 
COVID–19 public health emer-
gency and such school or facility 
care is required for the individual 
to work; 
(ee) the individual is unable 
to reach the place of employment
† HR 748 EAS 
because of a quarantine imposed 
as a direct result of the COVID– 
19 public health emergency; 
(ff) the individual is unable 
to reach the place of employment 
because the individual has been 
advised by a health care provider 
to self-quarantine due to concerns 
related to COVID–19; 
(gg) 
the 
individual 
was 
scheduled to commence employ-
ment and does not have a job or 
is unable to reach the job as a di-
rect result of the COVID–19 pub-
lic health emergency; 
(hh) the individual has be-
come the breadwinner or major 
support for a household because 
the head of the household has died 
as a direct result of COVID–19; 
(ii) the individual has to 
quit his or her job as a direct re-
sult of COVID–19; 
(jj) the individual’s place of 
employment is closed as a direct
† HR 748 EAS 
result of the COVID–19 public 
health emergency; or 
(kk) the individual meets 
any additional criteria established 
by the Secretary for unemploy-
ment assistance under this sec-
tion; or 
(II) is self-employed, is seeking 
part-time employment, does not have 
sufficient work history, or otherwise 
would not qualify for regular unem-
ployment or extended benefits under 
State or Federal law or pandemic 
emergency unemployment compensa-
tion under section 2107 and meets the 
requirements of subclause (I); and 
(B) does not include— 
(i) an individual who has the ability 
to telework with pay; or 
(ii) an individual who is receiving 
paid sick leave or other paid leave benefits, 
regardless of whether the individual meets a 
qualification 
described 
in 
items 
(aa) 
through (kk) of subparagraph (A)(i)(I).
† HR 748 EAS 
(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Labor. 
(5) STATE.—The term ‘‘State’’ includes the Dis-
trict of Columbia, the Commonwealth of Puerto Rico, 
the Virgin Islands, Guam, American Samoa, the 
Commonwealth of the Northern Mariana Islands, the 
Federated States of Micronesia, the Republic of the 
Marshall Islands, and the Republic of Palau. 
(b) ASSISTANCE FOR UNEMPLOYMENT AS A RESULT OF 
COVID–19.—Subject to subsection (c), the Secretary shall 
provide to any covered individual unemployment benefit as-
sistance while such individual is unemployed, partially un-
employed, or unable to work for the weeks of such unemploy-
ment with respect to which the individual is not entitled 
to any other unemployment compensation (as that term is 
defined in section 85(b) of title 26, United States Code) or 
waiting period credit. 
(c) APPLICABILITY.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the assistance authorized under subsection 
(b) shall be available to a covered individual— 
(A) for weeks of unemployment, partial un-
employment, or inability to work caused by 
COVID–19—
† HR 748 EAS 
(i) beginning on or after January 27, 
2020; and 
(ii) ending on or before December 31, 
2020; and 
(B) subject to subparagraph (A)(ii), as long 
as the covered individual’s unemployment, par-
tial unemployment, or inability to work caused 
by COVID–19 continues. 
(2) LIMITATION ON DURATION OF ASSISTANCE.— 
The total number of weeks for which a covered indi-
vidual may receive assistance under this section shall 
not exceed 39 weeks and such total shall include any 
week for which the covered individual received regular 
compensation or extended benefits under any Federal 
or State law, except that if after the date of enactment 
of this Act, the duration of extended benefits is ex-
tended, the 39-week period described in this para-
graph shall be extended by the number of weeks that 
is equal to the number of weeks by which the extended 
benefits were extended. 
(3) ASSISTANCE
FOR
UNEMPLOYMENT
BEFORE 
DATE OF ENACTMENT.—The Secretary shall establish 
a process for making assistance under this section 
available for weeks beginning on or after January 27, 
2020, and before the date of enactment of this Act.
† HR 748 EAS 
(d) AMOUNT OF ASSISTANCE.— 
(1) IN
GENERAL.—The assistance authorized 
under subsection (b) for a week of unemployment, 
partial unemployment, or inability to work shall be— 
(A)(i) the weekly benefit amount authorized 
under the unemployment compensation law of 
the State where the covered individual was em-
ployed, except that the amount may not be less 
than the minimum weekly benefit amount de-
scribed in section 625.6 of title 20, Code of Fed-
eral Regulations, or any successor thereto; and 
(ii) the amount of Federal Pandemic Unem-
ployment Compensation under section 2104; and 
(B) in the case of an increase of the weekly 
benefit amount after the date of enactment of this 
Act, increased in an amount equal to such in-
crease. 
(2) CALCULATIONS OF AMOUNTS FOR CERTAIN 
COVERED INDIVIDUALS.—In the case of a covered in-
dividual who is self-employed, who lives in a territory 
described in subsection (c) or (d) of section 625.6 of 
title 20, Code of Federal Regulations, or who would 
not otherwise qualify for unemployment compensation 
under State law, the assistance authorized under sub-
section (b) for a week of unemployment shall be cal-
† HR 748 EAS 
which should have been paid to the State. Such esti-
mates may be made on the basis of such statistical, 
sampling, or other method as may be agreed upon by 
the Secretary and the State agency of the State in-
volved. 
(g) FUNDING.— 
(1) ASSISTANCE.— 
(A) IN GENERAL.—Funds in the extended 
unemployment compensation account (as estab-
lished by section 905(a) of the Social Security 
Act (42 U.S.C. 1105(a)) of the Unemployment 
Trust Fund (as established by section 904(a) of 
such Act (42 U.S.C. 1104(a)) shall be used to 
make payments to States pursuant to subsection 
(f)(2)(A). 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the extended unem-
ployment compensation account such sums as the 
Secretary of Labor estimates to be necessary to 
make payments described in subparagraph (A). 
There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the
† HR 748 EAS 
sums referred to in the preceding sentence and 
such sums shall not be required to be repaid. 
(2) ADMINISTRATIVE EXPENSES.— 
(A) IN GENERAL.—Funds in the employ-
ment security administration account (as estab-
lished by section 901(a) of the Social Security 
Act (42 U.S.C. 1105(a)) of the Unemployment 
Trust Fund (as established by section 904(a) of 
such Act (42 U.S.C. 1104(a)) shall be used to 
make payments to States pursuant to subsection 
(f)(2)(B). 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the employment secu-
rity administration account such sums as the 
Secretary of Labor estimates to be necessary to 
make payments described in subparagraph (A). 
There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the 
sums referred to in the preceding sentence and 
such sums shall not be required to be repaid. 
(3) CERTIFICATIONS.—The Secretary of Labor 
shall from time to time certify to the Secretary of the
† HR 748 EAS 
Treasury for payment to each State the sums payable 
to such State under paragraphs (1) and (2). 
(h) RELATIONSHIP BETWEEN PANDEMIC UNEMPLOY-
MENT ASSISTANCE AND DISASTER UNEMPLOYMENT ASSIST-
ANCE.—Except as otherwise provided in this section or to 
the extent there is a conflict between this section and section 
625 of title 20, Code of Federal Regulations, such section 
625 shall apply to this section as if— 
(1) the term ‘‘COVID–19 public health emer-
gency’’ were substituted for the term ‘‘major disaster’’ 
each place it appears in such section 625; and 
(2) the term ‘‘pandemic’’ were substituted for the 
term ‘‘disaster’’ each place it appears in such section 
625. 
SEC. 2103. EMERGENCY UNEMPLOYMENT RELIEF FOR GOV-
ERNMENTAL ENTITIES AND NONPROFIT OR-
GANIZATIONS. 
(a) FLEXIBILITY IN PAYING REIMBURSEMENT.—The 
Secretary of Labor may issue clarifying guidance to allow 
States to interpret their State unemployment compensation 
laws in a manner that would provide maximum flexibility 
to reimbursing employers as it relates to timely payment 
and assessment of penalties and interest pursuant to such 
State laws.
† HR 748 EAS 
(b) FEDERAL FUNDING.—Section 903 of the Social Se-
curity Act (42 U.S.C. 1103) is amended by adding at the 
end the following: 
‘‘Transfers for Federal Reimbursement of State 
Unemployment Funds 
‘‘(i)(1)(A) In addition to any other amounts, the Sec-
retary of Labor shall provide for the transfer of funds dur-
ing the applicable period to the accounts of the States in 
the Unemployment Trust Fund, by transfer from amounts 
reserved for that purpose in the Federal unemployment ac-
count, in accordance with the succeeding provisions of this 
subsection. 
‘‘(B) The amount of funds transferred to the account 
of a State under subparagraph (A) during the applicable 
period shall, as determined by the Secretary of Labor, be 
equal to one-half of the amounts of compensation (as defined 
in section 3306(h) of the Internal Revenue Code of 1986) 
attributable under the State law to service to which section 
3309(a)(1) of such Code applies that were paid by the State 
for weeks of unemployment beginning and ending during 
such period. Such transfers shall be made at such times as 
the Secretary of Labor considers appropriate. 
‘‘(C) Notwithstanding any other law, funds transferred 
to the account of a State under subparagraph (A) shall be 
used exclusively to reimburse governmental entities and
† HR 748 EAS 
other organizations described in section 3309(a)(2) of such 
Code for amounts paid (in lieu of contributions) into the 
State unemployment fund pursuant to such section. 
‘‘(D) For purposes of this paragraph, the term ‘appli-
cable period’ means the period beginning on March 13, 
2020, and ending on December 31, 2020. 
‘‘(2)(A) Notwithstanding any other provision of law, 
the Secretary of the Treasury shall transfer from the general 
fund of the Treasury (from funds not otherwise appro-
priated) to the Federal unemployment account such sums 
as the Secretary of Labor estimates to be necessary for pur-
poses of making the transfers described in paragraph (1). 
‘‘(B) There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the sums re-
ferred to in subparagraph (A) and such sums shall not be 
required to be repaid.’’. 
SEC. 2104. EMERGENCY INCREASE IN UNEMPLOYMENT 
COMPENSATION BENEFITS. 
(a) FEDERAL-STATE AGREEMENTS.—Any State which 
desires to do so may enter into and participate in an agree-
ment under this section with the Secretary of Labor (in this 
section referred to as the ‘‘Secretary’’). Any State which is 
a party to an agreement under this section may, upon pro-
viding 30 days’ written notice to the Secretary, terminate 
such agreement.
† HR 748 EAS 
(b) PROVISIONS OF AGREEMENT.— 
(1) FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION.—Any agreement under this section shall 
provide that the State agency of the State will make 
payments of regular compensation to individuals in 
amounts and to the extent that they would be deter-
mined if the State law of the State were applied, with 
respect to any week for which the individual is (dis-
regarding this section) otherwise entitled under the 
State law to receive regular compensation, as if such 
State law had been modified in a manner such that 
the amount of regular compensation (including de-
pendents’ allowances) payable for any week shall be 
equal to— 
(A) the amount determined under the State 
law (before the application of this paragraph), 
plus 
(B) an additional amount of $600 (in this 
section referred to as ‘‘Federal Pandemic Unem-
ployment Compensation’’). 
(2) ALLOWABLE METHODS OF PAYMENT.—Any 
Federal Pandemic Unemployment Compensation pro-
vided for in accordance with paragraph (1) shall be 
payable either—
† HR 748 EAS 
(2) MAXIMUM BENEFIT ENTITLEMENT.—In para-
graph (1), the term ‘‘maximum benefit entitlement’’ 
means the amount of regular unemployment com-
pensation payable to an individual with respect to 
the individual’s benefit year. 
(d) PAYMENTS TO STATES.— 
(1) IN GENERAL.— 
(A) FULL REIMBURSEMENT.—There shall be 
paid to each State which has entered into an 
agreement under this section an amount equal to 
100 percent of— 
(i) the total amount of Federal Pan-
demic Unemployment Compensation paid 
to individuals by the State pursuant to such 
agreement; and 
(ii) any additional administrative ex-
penses incurred by the State by reason of 
such agreement (as determined by the Sec-
retary). 
(B) TERMS OF PAYMENTS.—Sums payable 
to any State by reason of such State’s having an 
agreement under this section shall be payable, ei-
ther in advance or by way of reimbursement (as 
determined by the Secretary), in such amounts 
as the Secretary estimates the State will be enti-
† HR 748 EAS 
tled to receive under this section for each cal-
endar month, reduced or increased, as the case 
may be, by any amount by which the Secretary 
finds that his estimates for any prior calendar 
month were greater or less than the amounts 
which should have been paid to the State. Such 
estimates may be made on the basis of such sta-
tistical, sampling, or other method as may be 
agreed upon by the Secretary and the State 
agency of the State involved. 
(2) CERTIFICATIONS.—The Secretary shall from 
time to time certify to the Secretary of the Treasury 
for payment to each State the sums payable to such 
State under this section. 
(3) APPROPRIATION.—There are appropriated 
from the general fund of the Treasury, without fiscal 
year limitation, such sums as may be necessary for 
purposes of this subsection. 
(e) APPLICABILITY.—An agreement entered into under 
this section shall apply to weeks of unemployment— 
(1) beginning after the date on which such agree-
ment is entered into; and 
(2) ending on or before July 31, 2020. 
(f) FRAUD AND OVERPAYMENTS.—
100 
† HR 748 EAS 
(1) IN GENERAL.—If an individual knowingly 
has made, or caused to be made by another, a false 
statement or representation of a material fact, or 
knowingly has failed, or caused another to fail, to dis-
close a material fact, and as a result of such false 
statement or representation or of such nondisclosure 
such individual has received an amount of Federal 
Pandemic Unemployment Compensation to which 
such individual was not entitled, such individual— 
(A) shall be ineligible for further Federal 
Pandemic Unemployment Compensation in ac-
cordance with the provisions of the applicable 
State unemployment compensation law relating 
to fraud in connection with a claim for unem-
ployment compensation; and 
(B) shall be subject to prosecution under 
section 1001 of title 18, United States Code. 
(2) REPAYMENT.—In the case of individuals who 
have received amounts of Federal Pandemic Unem-
ployment Compensation to which they were not enti-
tled, the State shall require such individuals to repay 
the amounts of such Federal Pandemic Unemploy-
ment Compensation to the State agency, except that 
the State agency may waive such repayment if it de-
termines that—
101 
† HR 748 EAS 
(A) the payment of such Federal Pandemic 
Unemployment Compensation was without fault 
on the part of any such individual; and 
(B) such repayment would be contrary to 
equity and good conscience. 
(3) RECOVERY BY STATE AGENCY.— 
(A) IN GENERAL.—The State agency shall 
recover the amount to be repaid, or any part 
thereof, by deductions from any Federal Pan-
demic Unemployment Compensation payable to 
such individual or from any unemployment com-
pensation payable to such individual under any 
State or Federal unemployment compensation 
law administered by the State agency or under 
any other State or Federal law administered by 
the State agency which provides for the payment 
of any assistance or allowance with respect to 
any week of unemployment, during the 3-year 
period after the date such individuals received 
the payment of the Federal Pandemic Unemploy-
ment Compensation to which they were not enti-
tled, in accordance with the same procedures as 
apply to the recovery of overpayments of regular 
unemployment benefits paid by the State.
102 
† HR 748 EAS 
(B) OPPORTUNITY FOR HEARING.—No re-
payment shall be required, and no deduction 
shall be made, until a determination has been 
made, notice thereof and an opportunity for a 
fair hearing has been given to the individual, 
and the determination has become final. 
(4) REVIEW.—Any determination by a State 
agency under this section shall be subject to review in 
the same manner and to the same extent as deter-
minations under the State unemployment compensa-
tion law, and only in that manner and to that extent. 
(g) APPLICATION TO OTHER UNEMPLOYMENT BENE-
FITS.—Each agreement under this section shall include pro-
visions to provide that the purposes of the preceding provi-
sions of this section shall be applied with respect to unem-
ployment benefits described in subsection (i)(2) to the same 
extent and in the same manner as if those benefits were 
regular compensation. 
(h) DISREGARD OF ADDITIONAL COMPENSATION FOR 
PURPOSES OF MEDICAID AND CHIP.—The monthly equiva-
lent of any Federal pandemic unemployment compensation 
paid to an individual under this section shall be dis-
regarded when determining income for any purpose under 
the programs established under titles XIX and title XXI of
103 
† HR 748 EAS 
the Social Security Act (42 U.S.C. 1396 et seq., 1397aa et 
seq.) . 
(i) DEFINITIONS.—For purposes of this section— 
(1) the terms ‘‘compensation’’, ‘‘regular com-
pensation’’, ‘‘benefit year’’, ‘‘State’’, ‘‘State agency’’, 
‘‘State law’’, and ‘‘week’’ have the respective meanings 
given such terms under section 205 of the Federal- 
State Extended Unemployment Compensation Act of 
1970 (26 U.S.C. 3304 note); and 
(2) any reference to unemployment benefits de-
scribed in this paragraph shall be considered to refer 
to— 
(A) extended compensation (as defined by 
section 205 of the Federal-State Extended Unem-
ployment Compensation Act of 1970); 
(B) regular compensation (as defined by 
section 85(b) of the Internal Revenue Code of 
1986) provided under any program administered 
by a State under an agreement with the Sec-
retary; 
(C) pandemic unemployment assistance 
under section 2102; and 
(D) pandemic emergency unemployment 
compensation under section 2107.
104 
† HR 748 EAS 
SEC. 2105. TEMPORARY FULL FEDERAL FUNDING OF THE 
FIRST WEEK OF COMPENSABLE REGULAR UN-
EMPLOYMENT FOR STATES WITH NO WAITING 
WEEK. 
(a) FEDERAL-STATE AGREEMENTS.—Any State which 
desires to do so may enter into and participate in an agree-
ment under this section with the Secretary of Labor (in this 
section referred to as the ‘‘Secretary’’). Any State which is 
a party to an agreement under this section may, upon pro-
viding 30 days’ written notice to the Secretary, terminate 
such agreement. 
(b) REQUIREMENT THAT STATE LAW DOES NOT 
APPLY A WAITING WEEK.—A State is eligible to enter into 
an agreement under this section if the State law (including 
a waiver of State law) provides that compensation is paid 
to individuals for their first week of regular unemployment 
without a waiting week. An agreement under this section 
shall not apply (or shall cease to apply) with respect to 
a State upon a determination by the Secretary that the 
State law no longer meets the requirement under the pre-
ceding sentence. 
(c) PAYMENTS TO STATES.— 
(1) FULL REIMBURSEMENT.—There shall be paid 
to each State which has entered into an agreement 
under this section an amount equal to 100 percent 
of—
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† HR 748 EAS 
(A) the total amount of regular compensa-
tion paid to individuals by the State for their 
first week of regular unemployment; and 
(B) any additional administrative expenses 
incurred by the State by reason of such agree-
ment (as determined by the Secretary). 
(2) TERMS OF PAYMENTS.—Sums payable to any 
State by reason of such State’s having an agreement 
under this section shall be payable, either in advance 
or by way of reimbursement (as determined by the 
Secretary), in such amounts as the Secretary esti-
mates the State will be entitled to receive under this 
section for each calendar month, reduced or increased, 
as the case may be, by any amount by which the Sec-
retary finds that his estimates for any prior calendar 
month were greater or less than the amounts which 
should have been paid to the State. Such estimates 
may be made on the basis of such statistical, sam-
pling, or other method as may be agreed upon by the 
Secretary and the State agency of the State involved. 
(d) FUNDING.— 
(1) COMPENSATION.— 
(A) IN
GENERAL.—Funds in the Federal 
unemployment account (as established by section 
905(g)) of the Unemployment Trust Fund (as es-
106 
† HR 748 EAS 
tablished by section 904(a)) shall be used to 
make payments under subsection (c)(1)(A). 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the Federal unem-
ployment account such sums as the Secretary of 
Labor estimates to be necessary to make pay-
ments described in subparagraph (A). There are 
appropriated from the general fund of the Treas-
ury, without fiscal year limitation, the sums re-
ferred to in the preceding sentence and such 
sums shall not be required to be repaid. 
(2) ADMINISTRATIVE EXPENSES.— 
(A) IN GENERAL.—Funds in the employ-
ment security administration account (as estab-
lished by section 901(a) of the Social Security 
Act (42 U.S.C. 1105(a)) of the Unemployment 
Trust Fund (as established by section 904(a) of 
such Act (42 U.S.C. 1104(a)) shall be used to 
make payments to States pursuant to subsection 
(c)(1)(B). 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
107 
† HR 748 EAS 
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the employment secu-
rity administration account such sums as the 
Secretary of Labor estimates to be necessary to 
make payments described in subparagraph (A). 
There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the 
sums referred to in the preceding sentence and 
such sums shall not be required to be repaid. 
(3) CERTIFICATIONS.—The Secretary shall from 
time to time certify to the Secretary of the Treasury 
for payment to each State the sums payable to such 
State under this section. 
(e) APPLICABILITY.—An agreement entered into under 
this section shall apply to weeks of unemployment— 
(1) beginning after the date on which such agree-
ment is entered into; and 
(2) ending on or before December 31, 2020. 
(f) FRAUD AND OVERPAYMENTS.—The provisions of 
section 2107(e) shall apply with respect to compensation 
paid under an agreement under this section to the same 
extent and in the same manner as in the case of pandemic 
emergency unemployment compensation under such section.
108 
† HR 748 EAS 
(g) DEFINITIONS.—For purposes of this section, the 
terms ‘‘regular compensation’’, ‘‘State’’, ‘‘State agency’’, 
‘‘State law’’, and ‘‘week’’ have the respective meanings given 
such terms under section 205 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
note). 
SEC. 2106. EMERGENCY STATE STAFFING FLEXIBILITY. 
Section 4102(b) of the Emergency Unemployment Sta-
bilization and Access Act of 2020 (contained in division 
D of the Families First Coronavirus Response Act) is 
amended— 
(1) by striking ‘‘or employer experience rating’’ 
and inserting ‘‘employer experience rating, or, subject 
to the succeeding sentence, personnel standards on a 
merit basis’’; and 
(2) by adding at the end the following new sen-
tence: ‘‘The emergency flexibility for personnel stand-
ards on a merit basis shall only apply through De-
cember 31, 2020, and is limited to engaging of tem-
porary staff, rehiring of retirees or former employees 
on a non-competitive basis, and other temporary ac-
tions to quickly process applications and claims.’’. 
SEC. 2107. PANDEMIC EMERGENCY UNEMPLOYMENT COM-
PENSATION. 
(a) FEDERAL-STATE AGREEMENTS.—
109 
† HR 748 EAS 
(1) IN GENERAL.—Any State which desires to do 
so may enter into and participate in an agreement 
under this section with the Secretary of Labor (in this 
section referred to as the ‘‘Secretary’’). Any State 
which is a party to an agreement under this section 
may, upon providing 30 days’ written notice to the 
Secretary, terminate such agreement. 
(2) PROVISIONS
OF
AGREEMENT.—Any agree-
ment under paragraph (1) shall provide that the 
State agency of the State will make payments of pan-
demic emergency unemployment compensation to in-
dividuals who— 
(A) have exhausted all rights to regular 
compensation under the State law or under Fed-
eral law with respect to a benefit year (excluding 
any benefit year that ended before July1, 2019); 
(B) have no rights to regular compensation 
with respect to a week under such law or any 
other State unemployment compensation law or 
to compensation under any other Federal law; 
(C) are not receiving compensation with re-
spect to such week under the unemployment com-
pensation law of Canada; and 
(D) are able to work, available to work, and 
actively seeking work.
110 
† HR 748 EAS 
(3) EXHAUSTION OF BENEFITS.—For purposes of 
paragraph (2)(A), an individual shall be deemed to 
have exhausted such individual’s rights to regular 
compensation under a State law when— 
(A) no payments of regular compensation 
can be made under such law because such indi-
vidual has received all regular compensation 
available to such individual based on employ-
ment or wages during such individual’s base pe-
riod; or 
(B) such individual’s rights to such com-
pensation have been terminated by reason of the 
expiration of the benefit year with respect to 
which such rights existed. 
(4) WEEKLY BENEFIT AMOUNT, ETC.—For pur-
poses of any agreement under this section— 
(A) the amount of pandemic emergency un-
employment compensation which shall be pay-
able to any individual for any week of total un-
employment shall be equal to— 
(i) the amount of the regular com-
pensation (including dependents’ allow-
ances) payable to such individual during 
such individual’s benefit year under the
111 
† HR 748 EAS 
State law for a week of total unemployment; 
and 
(ii) the amount of Federal Pandemic 
Unemployment Compensation under section 
2104; 
(B) the terms and conditions of the State 
law which apply to claims for regular compensa-
tion and to the payment thereof (including terms 
and conditions relating to availability for work, 
active search for work, and refusal to accept 
work) shall apply to claims for pandemic emer-
gency unemployment compensation and the pay-
ment thereof, except where otherwise inconsistent 
with the provisions of this section or with the 
regulations or operating instructions of the Sec-
retary promulgated to carry out this section; 
(C) the maximum amount of pandemic 
emergency unemployment compensation payable 
to any individual for whom an pandemic emer-
gency unemployment compensation account is 
established under subsection (b) shall not exceed 
the amount established in such account for such 
individual; and
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† HR 748 EAS 
(D) the allowable methods of payment under 
section 2104(b)(2) shall apply to payments of 
amounts described in subparagraph (A)(ii). 
(5) COORDINATION RULE.—An agreement under 
this section shall apply with respect to a State only 
upon a determination by the Secretary that, under 
the State law or other applicable rules of such State, 
the payment of extended compensation for which an 
individual is otherwise eligible must be deferred until 
after the payment of any pandemic emergency unem-
ployment compensation under subsection (b) for 
which the individual is concurrently eligible. 
(6) NONREDUCTION RULE.— 
(A) IN GENERAL.—An agreement under this 
section shall not apply (or shall cease to apply) 
with respect to a State upon a determination by 
the Secretary that the method governing the com-
putation of regular compensation under the 
State law of that State has been modified in a 
manner such that the number of weeks (the max-
imum benefit entitlement), or the average weekly 
benefit amount, of regular compensation which 
will be payable during the period of the agree-
ment will be less than the number of weeks, or 
the average weekly benefit amount, of the average
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weekly benefit amount of regular compensation 
which would otherwise have been payable during 
such period under the State law, as in effect on 
January 1, 2020. 
(B) MAXIMUM BENEFIT ENTITLEMENT.—In 
subparagraph (A), the term ‘‘maximum benefit 
entitlement’’ means the amount of regular unem-
ployment compensation payable to an individual 
with respect to the individual’s benefit year. 
(7) ACTIVELY SEEKING WORK.— 
(A) IN GENERAL.—Subject to subparagraph 
(C), for purposes of paragraph (2)(D), the term 
‘‘actively seeking work’’ means, with respect to 
any individual, that such individual— 
(i) is registered for employment serv-
ices in such a manner and to such extent as 
prescribed by the State agency; 
(ii) has engaged in an active search for 
employment that is appropriate in light of 
the employment available in the labor mar-
ket, the individual’s skills and capabilities, 
and includes a number of employer contacts 
that is consistent with the standards com-
municated to the individual by the State;
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(iii) has maintained a record of such 
work search, including employers contacted, 
method of contact, and date contacted; and 
(iv) when requested, has provided such 
work search record to the State agency. 
(B) FLEXIBILITY.—Notwithstanding the re-
quirements under subparagraph (A) and para-
graph (2)(D), a State shall provide flexibility in 
meeting such requirements in case of individuals 
unable to search for work because of COVID–19, 
including because of illness, quarantine, or move-
ment restriction. 
(b) PANDEMIC EMERGENCY UNEMPLOYMENT COM-
PENSATION ACCOUNT.— 
(1) IN GENERAL.—Any agreement under this sec-
tion shall provide that the State will establish, for 
each eligible individual who files an application for 
pandemic emergency unemployment compensation, an 
pandemic emergency unemployment compensation ac-
count with respect to such individual’s benefit year. 
(2) AMOUNT IN ACCOUNT.—The amount estab-
lished in an account under subsection (a) shall be 
equal to 13 times the individual’s average weekly ben-
efit amount, which includes the amount of Federal
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† HR 748 EAS 
Pandemic Unemployment Compensation under sec-
tion 2104, for the benefit year. 
(3) WEEKLY BENEFIT AMOUNT.—For purposes of 
this subsection, an individual’s weekly benefit amount 
for any week is the amount of regular compensation 
(including dependents’ allowances) under the State 
law payable to such individual for such week for total 
unemployment plus the amount of Federal Pandemic 
Unemployment Compensation under section 2104. 
(c) PAYMENTS TO STATES HAVING AGREEMENTS FOR 
THE PAYMENT OF PANDEMIC EMERGENCY UNEMPLOYMENT 
COMPENSATION.— 
(1) IN GENERAL.—There shall be paid to each 
State that has entered into an agreement under this 
section an amount equal to 100 percent of the pan-
demic emergency unemployment compensation paid 
to individuals by the State pursuant to such agree-
ment. 
(2) TREATMENT OF REIMBURSABLE COMPENSA-
TION.—No payment shall be made to any State under 
this section in respect of any compensation to the ex-
tent the State is entitled to reimbursement in respect 
of such compensation under the provisions of any 
Federal law other than this section or chapter 85 of 
title 5, United States Code. A State shall not be enti-
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† HR 748 EAS 
tled to any reimbursement under such chapter 85 in 
respect of any compensation to the extent the State is 
entitled to reimbursement under this section in re-
spect of such compensation. 
(3) DETERMINATION OF AMOUNT.—Sums pay-
able to any State by reason of such State having an 
agreement under this section shall be payable, either 
in advance or by way of reimbursement (as may be 
determined by the Secretary), in such amounts as the 
Secretary estimates the State will be entitled to re-
ceive under this section for each calendar month, re-
duced or increased, as the case may be, by any 
amount by which the Secretary finds that the Sec-
retary’s estimates for any prior calendar month were 
greater or less than the amounts which should have 
been paid to the State. Such estimates may be made 
on the basis of such statistical, sampling, or other 
method as may be agreed upon by the Secretary and 
the State agency of the State involved. 
(d) FINANCING PROVISIONS.— 
(1) COMPENSATION.— 
(A) IN GENERAL.—Funds in the extended 
unemployment compensation account (as estab-
lished by section 905(a) of the Social Security 
Act (42 U.S.C. 1105(a)) of the Unemployment
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† HR 748 EAS 
Trust Fund (as established by section 904(a) of 
such Act (42 U.S.C. 1104(a)) shall be used for 
the making of payments to States having agree-
ments entered into under this section. 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the extended unem-
ployment compensation account such sums as the 
Secretary of Labor estimates to be necessary to 
make payments described in subparagraph (A). 
There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the 
sums referred to in the preceding sentence and 
such sums shall not be required to be repaid. 
(2) ADMINISTRATION.— 
(A) IN GENERAL.—There are appropriated 
out of the employment security administration 
account (as established by section 901(a) of the 
Social Security Act (42 U.S.C. 1101(a)) of the 
Unemployment Trust Fund, without fiscal year 
limitation, such funds as may be necessary for 
purposes of assisting States (as provided in title 
III of the Social Security Act (42 U.S.C. 501 et
118 
† HR 748 EAS 
seq.)) in meeting the costs of administration of 
agreements under this section. 
(B) 
TRANSFER
OF
FUNDS.—Notwith-
standing any other provision of law, the Sec-
retary of the Treasury shall transfer from the 
general fund of the Treasury (from funds not 
otherwise appropriated) to the employment secu-
rity administration account such sums as the 
Secretary of Labor estimates to be necessary to 
make payments described in subparagraph (A). 
There are appropriated from the general fund of 
the Treasury, without fiscal year limitation, the 
sums referred to in the preceding sentence and 
such sums shall not be required to be repaid. 
(3) CERTIFICATION.—The Secretary shall from 
time to time certify to the Secretary of the Treasury 
for payment to each State the sums payable to such 
State under this subsection. The Secretary of the 
Treasury, prior to audit or settlement by the Govern-
ment Accountability Office, shall make payments to 
the State in accordance with such certification, by 
transfers from the extended unemployment compensa-
tion account (as so established) to the account of such 
State in the Unemployment Trust Fund (as so estab-
lished).
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† HR 748 EAS 
(e) FRAUD AND OVERPAYMENTS.— 
(1) IN GENERAL.—If an individual knowingly 
has made, or caused to be made by another, a false 
statement or representation of a material fact, or 
knowingly has failed, or caused another to fail, to dis-
close a material fact, and as a result of such false 
statement or representation or of such nondisclosure 
such individual has received an amount of pandemic 
emergency unemployment compensation under this 
section to which such individual was not entitled, 
such individual— 
(A) shall be ineligible for further pandemic 
emergency unemployment compensation under 
this section in accordance with the provisions of 
the applicable State unemployment compensa-
tion law relating to fraud in connection with a 
claim for unemployment compensation; and 
(B) shall be subject to prosecution under 
section 1001 of title 18, United States Code. 
(2) REPAYMENT.—In the case of individuals who 
have received amounts of pandemic emergency unem-
ployment compensation under this section to which 
they were not entitled, the State shall require such in-
dividuals to repay the amounts of such pandemic 
emergency unemployment compensation to the State
120 
† HR 748 EAS 
agency, except that the State agency may waive such 
repayment if it determines that— 
(A) the payment of such pandemic emer-
gency unemployment compensation was without 
fault on the part of any such individual; and 
(B) such repayment would be contrary to 
equity and good conscience. 
(3) RECOVERY BY STATE AGENCY.— 
(A) IN GENERAL.—The State agency shall 
recover the amount to be repaid, or any part 
thereof, by deductions from any pandemic emer-
gency unemployment compensation payable to 
such individual under this section or from any 
unemployment compensation payable to such in-
dividual under any State or Federal unemploy-
ment compensation law administered by the 
State agency or under any other State or Fed-
eral law administered by the State agency which 
provides for the payment of any assistance or al-
lowance with respect to any week of unemploy-
ment, during the 3-year period after the date 
such individuals received the payment of the 
pandemic emergency unemployment compensa-
tion to which they were not entitled, in accord-
ance with the same procedures as apply to the
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† HR 748 EAS 
recovery of overpayments of regular unemploy-
ment benefits paid by the State. 
(B) OPPORTUNITY FOR HEARING.—No re-
payment shall be required, and no deduction 
shall be made, until a determination has been 
made, notice thereof and an opportunity for a 
fair hearing has been given to the individual, 
and the determination has become final. 
(4) REVIEW.—Any determination by a State 
agency under this section shall be subject to review in 
the same manner and to the same extent as deter-
minations under the State unemployment compensa-
tion law, and only in that manner and to that extent. 
(f) DEFINITIONS.—In this section, the terms ‘‘com-
pensation’’, ‘‘regular compensation’’, ‘‘extended compensa-
tion’’, ‘‘benefit year’’, ‘‘base period’’, ‘‘State’’, ‘‘State agen-
cy’’, ‘‘State law’’, and ‘‘week’’ have the respective meanings 
given such terms under section 205 of the Federal-State Ex-
tended Unemployment Compensation Act of 1970 (26 
U.S.C. 3304 note). 
(g) APPLICABILITY.—An agreement entered into under 
this section shall apply to weeks of unemployment— 
(1) beginning after the date on which such agree-
ment is entered into; and 
(2) ending on or before December 31, 2020.
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SEC. 2108. TEMPORARY FINANCING OF SHORT-TIME COM-
PENSATION PAYMENTS IN STATES WITH PRO-
GRAMS IN LAW. 
(a) PAYMENTS TO STATES.— 
(1) IN
GENERAL.—Subject to paragraph (3), 
there shall be paid to a State an amount equal to 100 
percent of the amount of short-time compensation 
paid under a short-time compensation program (as 
defined in section 3306(v) of the Internal Revenue 
Code of 1986) under the provisions of the State law. 
(2) TERMS OF PAYMENTS.—Payments made to a 
State under paragraph (1) shall be payable by way 
of reimbursement in such amounts as the Secretary 
estimates the State will be entitled to receive under 
this section for each calendar month, reduced or in-
creased, as the case may be, by any amount by which 
the Secretary finds that the Secretary’s estimates for 
any prior calendar month were greater or less than 
the amounts which should have been paid to the 
State. Such estimates may be made on the basis of 
such statistical, sampling, or other method as may be 
agreed upon by the Secretary and the State agency of 
the State involved. 
(3) LIMITATIONS ON PAYMENTS.— 
(A) GENERAL PAYMENT LIMITATIONS.—No 
payments shall be made to a State under this
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† HR 748 EAS 
section for short-time compensation paid to an 
individual by the State during a benefit year in 
excess of 26 times the amount of regular com-
pensation (including dependents’ allowances) 
under the State law payable to such individual 
for a week of total unemployment. 
(B) EMPLOYER
LIMITATIONS.—No pay-
ments shall be made to a State under this section 
for benefits paid to an individual by the State 
under a short-time compensation program if 
such individual is employed by the participating 
employer on a seasonal, temporary, or intermit-
tent basis. 
(b) APPLICABILITY.—Payments to a State under sub-
section (a) shall be available for weeks of unemployment— 
(1) beginning on or after the date of the enact-
ment of this Act; and 
(2) ending on or before December 31, 2020. 
(c) NEW PROGRAMS.—Subject to subsection (b)(2), if 
at any point after the date of the enactment of this Act 
the State enacts a State law providing for the payment of 
short-time compensation under a short-time compensation 
program that meets the definition of such a program under 
section 3306(v) of the Internal Revenue Code of 1986, the
124 
† HR 748 EAS 
State shall be eligible for payments under this section after 
the effective date of such enactment. 
(d) FUNDING AND CERTIFICATIONS.— 
(1) FUNDING.—There are appropriated, out of 
moneys in the Treasury not otherwise appropriated, 
such sums as may be necessary for purposes of car-
rying out this section. 
(2) CERTIFICATIONS.—The Secretary shall from 
time to time certify to the Secretary of the Treasury 
for payment to each State the sums payable to such 
State under this section. 
(e) DEFINITIONS.—In this section: 
(1) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Labor. 
(2) STATE; STATE
AGENCY; STATE
LAW.—The 
terms ‘‘State’’, ‘‘State agency’’, and ‘‘State law’’ have 
the meanings given those terms in section 205 of the 
Federal-State Extended Unemployment Compensation 
Act of 1970 (26 U.S.C. 3304 note). 
(f) TECHNICAL CORRECTION TO DEFINITION.—Section 
3306(v)(6) of the Internal Revenue Code of 1986 (26 U.S.C. 
3306) is amended by striking ‘‘Workforce Investment Act 
of 1998’’ and inserting ‘‘Workforce Innovation and Oppor-
tunity Act’’.
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† HR 748 EAS 
SEC. 2109. TEMPORARY FINANCING OF SHORT-TIME COM-
PENSATION AGREEMENTS. 
(a) FEDERAL-STATE AGREEMENTS.— 
(1) IN GENERAL.—Any State which desires to do 
so may enter into, and participate in, an agreement 
under this section with the Secretary provided that 
such State’s law does not provide for the payment of 
short-time compensation under a short-time com-
pensation program (as defined in section 3306(v) of 
the Internal Revenue Code of 1986). 
(2) ABILITY TO TERMINATE.—Any State which 
is a party to an agreement under this section may, 
upon providing 30 days’ written notice to the Sec-
retary, terminate such agreement. 
(b) PROVISIONS OF FEDERAL-STATE AGREEMENT.— 
(1) IN GENERAL.—Any agreement under this sec-
tion shall provide that the State agency of the State 
will make payments of short-time compensation under 
a plan approved by the State. Such plan shall pro-
vide that payments are made in accordance with the 
requirements under section 3306(v) of the Internal 
Revenue Code of 1986. 
(2) LIMITATIONS ON PLANS.— 
(A) GENERAL
PAYMENT
LIMITATIONS.—A 
short-time compensation plan approved by a 
State shall not permit the payment of short-time
126 
† HR 748 EAS 
compensation to an individual by the State dur-
ing a benefit year in excess of 26 times the 
amount of regular compensation (including de-
pendents’ allowances) under the State law pay-
able to such individual for a week of total unem-
ployment. 
(B) EMPLOYER LIMITATIONS.—A short-time 
compensation plan approved by a State shall not 
provide payments to an individual if such indi-
vidual is employed by the participating em-
ployer on a seasonal, temporary, or intermittent 
basis. 
(3) EMPLOYER PAYMENT OF COSTS.—Any short- 
time compensation plan entered into by an employer 
must provide that the employer will pay the State an 
amount equal to one-half of the amount of short-time 
compensation paid under such plan. Such amount 
shall be deposited in the State’s unemployment fund 
and shall not be used for purposes of calculating an 
employer’s contribution rate under section 3303(a)(1) 
of the Internal Revenue Code of 1986. 
(c) PAYMENTS TO STATES.— 
(1) IN GENERAL.—There shall be paid to each 
State with an agreement under this section an 
amount equal to—
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† HR 748 EAS 
(A) one-half of the amount of short-time 
compensation paid to individuals by the State 
pursuant to such agreement; and 
(B) any additional administrative expenses 
incurred by the State by reason of such agree-
ment (as determined by the Secretary). 
(2) TERMS OF PAYMENTS.—Payments made to a 
State under paragraph (1) shall be payable by way 
of reimbursement in such amounts as the Secretary 
estimates the State will be entitled to receive under 
this section for each calendar month, reduced or in-
creased, as the case may be, by any amount by which 
the Secretary finds that the Secretary’s estimates for 
any prior calendar month were greater or less than 
the amounts which should have been paid to the 
State. Such estimates may be made on the basis of 
such statistical, sampling, or other method as may be 
agreed upon by the Secretary and the State agency of 
the State involved. 
(3) FUNDING.—There are appropriated, out of 
moneys in the Treasury not otherwise appropriated, 
such sums as may be necessary for purposes of car-
rying out this section. 
(4) CERTIFICATIONS.—The Secretary shall from 
time to time certify to the Secretary of the Treasury
128 
† HR 748 EAS 
for payment to each State the sums payable to such 
State under this section. 
(d) APPLICABILITY.—An agreement entered into under 
this section shall apply to weeks of unemployment— 
(1) beginning on or after the date on which such 
agreement is entered into; and 
(2) ending on or before December 31, 2020. 
(e) SPECIAL RULE.—If a State has entered into an 
agreement under this section and subsequently enacts a 
State law providing for the payment of short-time com-
pensation under a short-time compensation program that 
meets the definition of such a program under section 
3306(v) of the Internal Revenue Code of 1986, the State— 
(1) shall not be eligible for payments under this 
section for weeks of unemployment beginning after the 
effective date of such State law; and 
(2) subject to section 2108(b)(2), shall be eligible 
to receive payments under section 2108 after the effec-
tive date of such State law. 
(f) DEFINITIONS.—In this section: 
(1) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Labor. 
(2) STATE; STATE
AGENCY; STATE
LAW.—The 
terms ‘‘State’’, ‘‘State agency’’, and ‘‘State law’’ have 
the meanings given those terms in section 205 of the
129 
† HR 748 EAS 
Federal-State Extended Unemployment Compensation 
Act of 1970 (26 U.S.C. 3304 note). 
SEC. 2110. GRANTS FOR SHORT-TIME COMPENSATION PRO-
GRAMS. 
(a) GRANTS.— 
(1) FOR IMPLEMENTATION OR IMPROVED ADMIN-
ISTRATION.—The Secretary shall award grants to 
States that enact short-time compensation programs 
(as defined in subsection (i)(2)) for the purpose of im-
plementation or improved administration of such 
programs. 
(2) FOR
PROMOTION
AND
ENROLLMENT.—The 
Secretary shall award grants to States that are eligi-
ble and submit plans for a grant under paragraph (1) 
for such States to promote and enroll employers in 
short-time compensation programs (as so defined). 
(3) ELIGIBILITY.— 
(A) IN GENERAL.—The Secretary shall de-
termine eligibility criteria for the grants under 
paragraphs (1) and (2). 
(B) 
CLARIFICATION.—A 
State 
admin-
istering a short-time compensation program that 
does not meet the definition of a short-time com-
pensation program under section 3306(v) of the 
Internal Revenue Code of 1986, and a State with
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† HR 748 EAS 
an agreement under section 2109, shall not be el-
igible to receive a grant under this section until 
such time as the State law of the State provides 
for payments under a short-time compensation 
program that meets such definition and such 
law. 
(b) AMOUNT OF GRANTS.— 
(1) IN GENERAL.—The maximum amount avail-
able for making grants to a State under paragraphs 
(1) and (2) shall be equal to the amount obtained by 
multiplying $100,000,000 (less the amount used by 
the Secretary under subsection (e)) by the same ratio 
as would apply under subsection (a)(2)(B) of section 
903 of the Social Security Act (42 U.S.C. 1103) for 
purposes of determining such State’s share of any ex-
cess amount (as described in subsection (a)(1) of such 
section) that would have been subject to transfer to 
State accounts, as of October 1, 2019, under the pro-
visions of subsection (a) of such section. 
(2) 
AMOUNT
AVAILABLE
FOR
DIFFERENT 
GRANTS.—Of the maximum incentive payment deter-
mined under paragraph (1) with respect to a State— 
(A) one-third shall be available for a grant 
under subsection (a)(1); and
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† HR 748 EAS 
(B) two-thirds shall be available for a grant 
under subsection (a)(2). 
(c) GRANT APPLICATION AND DISBURSAL.— 
(1) APPLICATION.—Any State seeking a grant 
under paragraph (1) or (2) of subsection (a) shall 
submit an application to the Secretary at such time, 
in such manner, and complete with such information 
as the Secretary may require. In no case may the 
Secretary award a grant under this section with re-
spect to an application that is submitted after Decem-
ber 31, 2023. 
(2) NOTICE.—The Secretary shall, within 30 
days after receiving a complete application, notify the 
State agency of the State of the Secretary’s findings 
with respect to the requirements for a grant under 
paragraph (1) or (2) (or both) of subsection (a). 
(3) CERTIFICATION.—If the Secretary finds that 
the State law provisions meet the requirements for a 
grant under subsection (a), the Secretary shall there-
upon make a certification to that effect to the Sec-
retary of the Treasury, together with a certification as 
to the amount of the grant payment to be transferred 
to the State account in the Unemployment Trust 
Fund (as established in section 904(a) of the Social 
Security Act (42 U.S.C. 1104(a))) pursuant to that
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† HR 748 EAS 
finding. The Secretary of the Treasury shall make the 
appropriate transfer to the State account within 7 
days after receiving such certification. 
(4) REQUIREMENT.—No certification of compli-
ance with the requirements for a grant under para-
graph (1) or (2) of subsection (a) may be made with 
respect to any State whose— 
(A) State law is not otherwise eligible for 
certification under section 303 of the Social Se-
curity Act (42 U.S.C. 503) or approvable under 
section 3304 of the Internal Revenue Code of 
1986; or 
(B) short-time compensation program is 
subject to discontinuation or is not scheduled to 
take effect within 12 months of the certification. 
(d) USE OF FUNDS.—The amount of any grant award-
ed under this section shall be used for the implementation 
of short-time compensation programs and the overall ad-
ministration of such programs and the promotion and en-
rollment efforts associated with such programs, such as 
through— 
(1) the creation or support of rapid response 
teams to advise employers about alternatives to lay-
offs;
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† HR 748 EAS 
(2) the provision of education or assistance to 
employers to enable them to assess the feasibility of 
participating in short-time compensation programs; 
and 
(3) the development or enhancement of systems to 
automate— 
(A) the submission and approval of plans; 
and 
(B) the filing and approval of new and on-
going short-time compensation claims. 
(e) ADMINISTRATION.—The Secretary is authorized to 
use 0.25 percent of the funds available under subsection (g) 
to provide for outreach and to share best practices with re-
spect to this section and short-time compensation programs. 
(f) RECOUPMENT.—The Secretary shall establish a 
process under which the Secretary shall recoup the amount 
of any grant awarded under paragraph (1) or (2) of sub-
section (a) if the Secretary determines that, during the 5- 
year period beginning on the first date that any such grant 
is awarded to the State, the State— 
(1) terminated the State’s short-time compensa-
tion program; or 
(2) failed to meet appropriate requirements with 
respect to such program (as established by the Sec-
retary).
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† HR 748 EAS 
(g) FUNDING.—There are appropriated, out of moneys 
in the Treasury not otherwise appropriated, to the Sec-
retary, $100,000,000 to carry out this section, to remain 
available without fiscal year limitation. 
(h) REPORTING.—The Secretary may establish report-
ing requirements for States receiving a grant under this 
section in order to provide oversight of grant funds. 
(i) DEFINITIONS.—In this section: 
(1) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Labor. 
(2) SHORT-TIME COMPENSATION PROGRAM.—The 
term ‘‘short-time compensation program’’ has the 
meaning given such term in section 3306(v) of the In-
ternal Revenue Code of 1986. 
(3) STATE; STATE
AGENCY; STATE
LAW.—The 
terms ‘‘State’’, ‘‘State agency’’, and ‘‘State law’’ have 
the meanings given those terms in section 205 of the 
Federal-State Extended Unemployment Compensation 
Act of 1970 (26 U.S.C. 3304 note). 
SEC. 2111. ASSISTANCE AND GUIDANCE IN IMPLEMENTING 
PROGRAMS. 
(a) IN GENERAL.—In order to assist States in estab-
lishing, qualifying, and implementing short-time com-
pensation programs (as defined in section 3306(v) of the
135 
† HR 748 EAS 
Internal Revenue Code of 1986), the Secretary of Labor (in 
this section referred to as the ‘‘Secretary’’) shall— 
(1) develop model legislative language, or dis-
seminate existing model legislative language, which 
may be used by States in developing and enacting 
such programs, and periodically review and revise 
such model legislative language; 
(2) provide technical assistance and guidance in 
developing, enacting, and implementing such pro-
grams; and 
(3) establish reporting requirements for States, 
including reporting on— 
(A) the number of estimated averted layoffs; 
(B) the number of participating employers 
and workers; and 
(C) such other items as the Secretary of 
Labor determines are appropriate. 
(b) MODEL LANGUAGE AND GUIDANCE.—The model 
language and guidance developed under subsection (a) shall 
allow sufficient flexibility by States and participating em-
ployers while ensuring accountability and program integ-
rity. 
(c) CONSULTATION.—In developing the model legisla-
tive language and guidance under subsection (a), and in 
order to meet the requirements of subsection (b), the Sec-
136 
† HR 748 EAS 
retary shall consult with employers, labor organizations, 
State workforce agencies, and other program experts. Exist-
ing model legislative language that has been developed 
through such a consultative process shall be deemed to meet 
the consultation requirement of this subsection. 
(d) REPEAL.—Section 4104 of the Emergency Unem-
ployment Stabilization and Access Act of 2020 (contained 
in division D of the Families First Coronavirus Response 
Act) is repealed. 
SEC. 2112. WAIVER OF THE 7-DAY WAITING PERIOD FOR 
BENEFITS UNDER THE RAILROAD UNEMPLOY-
MENT INSURANCE ACT. 
(a) NO WAITING WEEK.—With respect to any registra-
tion period beginning after the date of enactment of this 
Act and ending on or before December 31, 2020, subpara-
graphs (A)(ii) and (B)(ii) of section 2(a)(1) of the Railroad 
Unemployment Insurance Act (45 U.S.C. 352(a)(1)) shall 
not apply. 
(b) OPERATING INSTRUCTIONS AND REGULATIONS.— 
The Railroad Retirement Board may prescribe any oper-
ating instructions or regulations necessary to carry out this 
section. 
(c) FUNDING.—Out of any funds in the Treasury not 
otherwise appropriated, there are appropriated $50,000,000 
to cover the costs of additional benefits payable due to the
137 
† HR 748 EAS 
application of subsection (a). Upon the exhaustion of the 
funds appropriated under this subsection, subsection (a) 
shall no longer apply with respect to any registration pe-
riod beginning after the date of exhaustion of funds. 
(d) DEFINITION OF REGISTRATION PERIOD.—For pur-
poses of this section, the term ‘‘registration period’’ has the 
meaning given such term under section 1 of the Railroad 
Unemployment Insurance Act (45 U.S.C. 351). 
SEC. 2113. ENHANCED BENEFITS UNDER THE RAILROAD 
UNEMPLOYMENT INSURANCE ACT. 
Section 2(a) of the Railroad Unemployment Insurance 
Act (45 U.S.C. § 352(a)) is amended by adding at the end 
the following: 
‘‘(5)(A) Notwithstanding paragraph (3), subsection 
(c)(1)(B), and any other limitation on total benefits in this 
Act, for registration periods beginning on or after April 1, 
2020, but on or before July 31, 2020, a recovery benefit 
in the amount of $1,200 shall be payable to a qualified em-
ployee with respect to any registration period in which the 
employee received unemployment benefits under paragraph 
(1)(A), and in any registration period in which the em-
ployee did not receive unemployment benefits due to the 
limitation in subsection (c)(1)(B) or due to reaching the 
maximum number of days of benefits in the benefit year 
beginning July 1, 2019, under subsection (c)(1)(A). No re-
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† HR 748 EAS 
covery benefits shall be payable under this section upon the 
exhaustion of the funds appropriated under subparagraph 
(B) for payment of benefits under this subparagraph. 
‘‘(B) Out of any funds in the Treasury not otherwise 
appropriated, there are appropriated $425,000,000 to cover 
the cost of recovery benefits provided under subparagraph 
(A), to remain available until expended.’’. 
SEC. 2114. EXTENDED UNEMPLOYMENT BENEFITS UNDER 
THE RAILROAD UNEMPLOYMENT INSURANCE 
ACT. 
(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail-
road 
Unemployment 
Insurance 
Act 
(45 
U.S.C. 
352(c)(2)(D)(iii) is amended— 
(1) by striking ‘‘July 1, 2008’’ and inserting 
‘‘July 1, 2019’’; 
(2) by striking ‘‘June 30, 2013’’ and inserting 
‘‘June 30, 2020’’; and 
(3) by striking ‘‘December 31, 2013’’ and insert-
ing ‘‘December 31, 2020’’. 
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 
Funds appropriated under either the first or second sen-
tence of clause (iv) of section 2(c)(2)(D) of the Railroad Un-
employment Insurance Act shall be available to cover the 
cost of additional extended unemployment benefits provided 
under such section 2(c)(2)(D) by reason of the amendments
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made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D) as in effect 
on the day before the date of enactment of this Act. 
SEC. 2115. FUNDING FOR THE DOL OFFICE OF INSPECTOR 
GENERAL FOR OVERSIGHT OF UNEMPLOY-
MENT PROVISIONS. 
There are appropriated, out of moneys in the Treasury 
not otherwise appropriated, to the Office of the Inspector 
General of the Department of Labor, $25,000,000 to carry 
out audits, investigations, and other oversight activities au-
thorized under the Inspector General Act of 1978 (5 U.S.C. 
App.) that are related to the provisions of, and amendments 
made by, this subtitle, to remain available without fiscal 
year limitation. 
SEC. 2116. IMPLEMENTATION. 
(a) NON-APPLICATION OF THE PAPERWORK REDUC-
TION ACT.—Chapter 35 of title 44, United States Code 
(commonly referred to as the ‘‘Paperwork Reduction Act of 
1995’’), shall not apply to the provisions of, and the amend-
ments made by, this subtitle. 
(b) OPERATING INSTRUCTIONS
OR OTHER GUID-
ANCE.—Notwithstanding any other provision of law, the 
Secretary of Labor may issue any operating instructions 
or other guidance necessary to carry out the provisions of, 
or the amendments made by, this subtitle.
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Subtitle B—Rebates and Other 
Individual Provisions 
SEC. 2201. 2020 RECOVERY REBATES FOR INDIVIDUALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of sub-
title F of the Internal Revenue Code of 1986 is amended 
by inserting after section 6427 the following new section: 
‘‘SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by subtitle A for the first taxable year beginning 
in 2020 an amount equal to the sum of— 
‘‘(1) $1,200 ($2,400 in the case of eligible indi-
viduals filing a joint return), plus 
‘‘(2) an amount equal to the product of $500 
multiplied by the number of qualifying children 
(within the meaning of section 24(c)) of the taxpayer. 
‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 
subsection (a) shall be treated as allowed by subpart C of 
part IV of subchapter A of chapter 1. 
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowed by subsection (a) 
(determined without regard to this subsection and sub-
section (e)) shall be reduced (but not below zero) by 5 per-
cent of so much of the taxpayer’s adjusted gross income as 
exceeds—
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‘‘(1) $150,000 in the case of a joint return, 
‘‘(2) $112,500 in the case of a head of household, 
and 
‘‘(3) $75,000 in the case of a taxpayer not de-
scribed in paragraph (1) or (2). 
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this sec-
tion, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a de-
duction under section 151 is allowable to another tax-
payer for a taxable year beginning in the calendar 
year in which the individual’s taxable year begins, 
and 
‘‘(3) an estate or trust. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS
OF 
CREDIT.— 
‘‘(1) IN GENERAL.—The amount of credit which 
would (but for this paragraph) be allowable under 
this section shall be reduced (but not below zero) by 
the aggregate refunds and credits made or allowed to 
the taxpayer under subsection (f). 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).
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‘‘(2) JOINT RETURNS.—In the case of a refund or 
credit made or allowed under subsection (f) with re-
spect to a joint return, half of such refund or credit 
shall be treated as having been made or allowed to 
each individual filing such return. 
‘‘(f) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN
GENERAL.—Subject to paragraph (5), 
each individual who was an eligible individual for 
such individual’s first taxable year beginning in 2019 
shall be treated as having made a payment against 
the tax imposed by chapter 1 for such taxable year in 
an amount equal to the advance refund amount for 
such taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.—For purposes 
of paragraph (1), the advance refund amount is the 
amount that would have been allowed as a credit 
under this section for such taxable year if this section 
(other than subsection (e) and this subsection) had 
applied to such taxable year. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
‘‘(A) TIMING.—The Secretary shall, subject 
to the provisions of this title, refund or credit 
any overpayment attributable to this section as 
rapidly as possible. No refund or credit shall be
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made or allowed under this subsection after De-
cember 31, 2020. 
‘‘(B) DELIVERY
OF
PAYMENTS.—Notwith-
standing any other provision of law, the Sec-
retary may certify and disburse refunds payable 
under this subsection electronically to any ac-
count to which the payee authorized, on or after 
January 1, 2018, the delivery of a refund of 
taxes under this title or of a Federal payment 
(as defined in section 3332 of title 31, United 
States Code). 
‘‘(C) WAIVER
OF
CERTAIN
RULES.—Not-
withstanding section 3325 of title 31, United 
States Code, or any other provision of law, with 
respect to any payment of a refund under this 
subsection, a disbursing official in the executive 
branch of the United States Government may 
modify payment information received from an 
officer 
or 
employee 
described 
in 
section 
3325(a)(1)(B) of such title for the purpose of fa-
cilitating the accurate and efficient delivery of 
such payment. Except in cases of fraud or reck-
less neglect, no liability under sections 3325, 
3527, 3528, or 3529 of title 31, United States
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Code, shall be imposed with respect to payments 
made under this subparagraph. 
‘‘(4) NO INTEREST.—No interest shall be allowed 
on any overpayment attributable to this section. 
‘‘(5) ALTERNATE TAXABLE YEAR.—In the case of 
an individual who, at the time of any determination 
made pursuant to paragraph (3), has not filed a tax 
return for the year described in paragraph (1), the 
Secretary may— 
‘‘(A) apply such paragraph by substituting 
‘2018’ for ‘2019’, and 
‘‘(B) if the individual has not filed a tax re-
turn for such individual’s first taxable year be-
ginning in 2018, use information with respect to 
such individual for calendar year 2019 provided 
in— 
‘‘(i) Form SSA–1099, Social Security 
Benefit Statement, or 
‘‘(ii) Form RRB–1099, Social Security 
Equivalent Benefit Statement. 
‘‘(6) NOTICE TO TAXPAYER.—Not later than 15 
days after the date on which the Secretary distributed 
any payment to an eligible taxpayer pursuant to this 
subsection, notice shall be sent by mail to such tax-
payer’s last known address. Such notice shall indicate
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the method by which such payment was made, the 
amount of such payment, and a phone number for the 
appropriate point of contact at the Internal Revenue 
Service to report any failure to receive such payment. 
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(1) IN GENERAL.—No credit shall be allowed 
under subsection (a) to an eligible individual who 
does not include on the return of tax for the taxable 
year— 
‘‘(A) such individual’s valid identification 
number, 
‘‘(B) in the case of a joint return, the valid 
identification 
number 
of 
such 
individual’s 
spouse, and 
‘‘(C) in the case of any qualifying child 
taken into account under subsection (a)(2), the 
valid identification number of such qualifying 
child. 
‘‘(2) VALID IDENTIFICATION NUMBER.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the term ‘valid identification number’ 
means a social security number (as such term is 
defined in section 24(h)(7)). 
‘‘(B) ADOPTION TAXPAYER IDENTIFICATION 
NUMBER.—For purposes of paragraph (1)(C), in
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the case of a qualifying child who is adopted or 
placed for adoption, the term ‘valid identifica-
tion number’ shall include the adoption taxpayer 
identification number of such child. 
‘‘(3) SPECIAL
RULE
FOR
MEMBERS
OF
THE 
ARMED FORCES.—Paragraph (1)(B) shall not apply 
in the case where at least 1 spouse was a member of 
the Armed Forces of the United States at any time 
during the taxable year and at least 1 spouse satisfies 
paragraph (1)(A). 
‘‘(4) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Any omission of a correct valid identifica-
tion number required under this subsection shall be 
treated as a mathematical or clerical error for pur-
poses of applying section 6213(g)(2) to such omission. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary to 
carry out the purposes of this section, including any such 
measures as are deemed appropriate to avoid allowing mul-
tiple credits or rebates to a taxpayer.’’. 
(b) ADMINISTRATIVE AMENDMENTS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘and 36B, 168(k)(4)’’ and in-
serting ‘‘36B, and 6428’’.
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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 payments to its resi-
dents. 
(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No credit 
shall be allowed against United States income taxes 
under section 6428 of the Internal Revenue Code of 
1986 (as added by this section) to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of the 
amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (1)(B). 
(3) DEFINITIONS AND SPECIAL RULES.— 
(A) POSSESSION OF THE UNITED STATES.— 
For purposes of this subsection, the term ‘‘posses-
sion of the United States’’ includes the Common-
wealth of Puerto Rico and the Commonwealth of 
the Northern Mariana Islands. 
(B) MIRROR CODE TAX SYSTEM.—For pur-
poses of this subsection, the term ‘‘mirror code 
tax system’’ means, with respect to any posses-
sion of the United States, the income tax system
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of such possession if the income tax liability of 
the residents of such possession under such sys-
tem is determined by reference to the income tax 
laws of the United States as if such possession 
were the United States. 
(C) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, the payments under this subsection shall be 
treated in the same manner as a refund due 
from a credit provision referred to in subsection 
(b)(2) of such section. 
(d) EXCEPTION FROM REDUCTION OR OFFSET.—Any 
credit or refund allowed or made to any individual by rea-
son of section 6428 of the Internal Revenue Code of 1986 
(as added by this section) or by reason of subsection (c) 
of this section shall not be— 
(1) subject to reduction or offset pursuant to sec-
tion 3716 or 3720A of title 31, United States Code, 
(2) subject to reduction or offset pursuant to sub-
section (d), (e), or (f) of section 6402 of the Internal 
Revenue Code of 1986, or 
(3) reduced or offset by other assessed Federal 
taxes that would otherwise be subject to levy or collec-
tion.
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(e) PUBLIC AWARENESS CAMPAIGN.—The Secretary of 
the Treasury (or the Secretary’s delegate) shall conduct a 
public awareness campaign, in coordination with the Com-
missioner of Social Security and the heads of other relevant 
Federal agencies, to provide information regarding the 
availability of the credit and rebate allowed under section 
6428 of the Internal Revenue Code of 1986 (as added by 
this section), including information with respect to individ-
uals who may not have filed a tax return for taxable year 
2018 or 2019. 
(f) APPROPRIATIONS TO CARRY OUT REBATES.— 
(1) IN GENERAL.—Immediately upon the enact-
ment of this Act, the following sums are appropriated, 
out of any money in the Treasury not otherwise ap-
propriated, for the fiscal year ending September 30, 
2020: 
(A) DEPARTMENT OF THE TREASURY.— 
(i) For an additional amount for ‘‘De-
partment of the Treasury—Bureau of the 
Fiscal Service—Salaries and Expenses’’, 
$78,650,000, to remain available until Sep-
tember 30, 2021. 
(ii) For an additional amount for 
‘‘Department of the Treasury—Internal 
Revenue 
Service—Taxpayer 
Services’’,
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$293,500,000, to remain available until 
September 30, 2021. 
(iii) For an additional amount for 
‘‘Department of the Treasury—Internal 
Revenue 
Service—Operations 
Support’’, 
$170,000,000, to remain available until 
September 30, 2021. 
(iv) For an additional amount for 
‘‘Department of Treasury—Internal Rev-
enue Service—Enforcement’’, $37,200,000, 
to remain available until September 30, 
2021. 
Amounts made available in appropriations 
under clauses (ii), (iii), and (iv) of this subpara-
graph may be transferred between such appro-
priations upon the advance notification of the 
Committees on Appropriations of the House of 
Representatives and the Senate. Such transfer 
authority is in addition to any other transfer 
authority provided by law. 
(B) SOCIAL SECURITY ADMINISTRATION.— 
For an additional amount for ‘‘Social Security 
Administration—Limitation on Administrative 
Expenses’’, $38,000,000, to remain available 
until September 30, 2021.
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(2) REPORTS.—No later than 15 days after en-
actment of this Act, the Secretary of the Treasury 
shall submit a plan to the Committees on Appropria-
tions of the House of Representatives and the Senate 
detailing the expected use of the funds provided by 
paragraph (1)(A). Beginning 90 days after enactment 
of this Act, the Secretary of the Treasury shall submit 
a quarterly report to the Committees on Appropria-
tions of the House of Representatives and the Senate 
detailing the actual expenditure of funds provided by 
paragraph (1)(A) and the expected expenditure of 
such funds in the subsequent quarter. 
(g) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 31, 
United States Code, is amended by inserting ‘‘6428,’’ 
after ‘‘54B(h),’’. 
(2) The table of sections for subchapter B of 
chapter 65 of subtitle F of the Internal Revenue Code 
of 1986 is amended by inserting after the item relat-
ing to section 6427 the following: 
‘‘Sec. 6428. 2020 Recovery Rebates for individuals.’’. 
SEC. 2202. SPECIAL RULES FOR USE OF RETIREMENT 
FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT 
PLANS.—
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(1) IN GENERAL.—Section 72(t) of the Internal 
Revenue Code of 1986 shall not apply to any 
coronavirus-related distribution. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this sub-
section, the aggregate amount of distributions re-
ceived by an individual which may be treated as 
coronavirus-related distributions for any taxable 
year shall not exceed $100,000. 
(B) 
TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a 
coronavirus-related 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 
coronavirus-related distribution, unless the ag-
gregate amount of such distributions from all 
plans maintained 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 
subparagraph (B), the term ‘‘controlled group’’ 
means any group treated as a single employer
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† HR 748 EAS 
under subsection (b), (c), (m), or (o) of section 
414 of the Internal Revenue Code of 1986. 
(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who re-
ceives a coronavirus-related 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 contributions 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 dis-
tribution could be made under section 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 DIS-
TRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS 
OTHER THAN IRAS.—For purposes of the Inter-
nal Revenue Code of 1986, if a contribution is 
made pursuant to subparagraph (A) with respect 
to a coronavirus-related distribution from an eli-
gible retirement plan other than an individual 
retirement plan, then the taxpayer shall, to the 
extent of the amount of the contribution, be
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† HR 748 EAS 
treated as having received the coronavirus-re-
lated distribution in an eligible rollover distribu-
tion (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 distribu-
tion. 
(C) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS FROM IRAS.—For purposes of the 
Internal Revenue Code of 1986, if a contribution 
is made pursuant to subparagraph (A) with re-
spect to a coronavirus-related distribution from 
an individual retirement plan (as defined by sec-
tion 7701(a)(37) of such Code), then, to the ex-
tent of the amount of the contribution, the 
coronavirus-related 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 distribu-
tion. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) 
CORONAVIRUS-RELATED
DISTRIBU-
TION.—Except as provided in paragraph (2), the
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† HR 748 EAS 
term ‘‘coronavirus-related distribution’’ means 
any distribution from an eligible retirement plan 
made— 
(i) on or after January 1, 2020, and 
before December 31, 2020, 
(ii) to an individual— 
(I) who is diagnosed with the 
virus 
SARS–CoV–2 
or 
with 
coronavirus disease 2019 (COVID–19) 
by a test approved by the Centers for 
Disease Control and Prevention, 
(II) whose spouse or dependent (as 
defined in section 152 of the Internal 
Revenue Code of 1986) is diagnosed 
with such virus or disease by such a 
test, or 
(III) who experiences adverse fi-
nancial consequences as a result of 
being quarantined, being furloughed or 
laid off or having work hours reduced 
due to such virus or disease, being un-
able to work due to lack of child care 
due to such virus or disease, closing or 
reducing hours of a business owned or 
operated by the individual due to such
157 
† HR 748 EAS 
virus or disease, or other factors as de-
termined by the Secretary of the Treas-
ury (or the Secretary’s delegate). 
(B) EMPLOYEE
CERTIFICATION.—The ad-
ministrator of an eligible retirement plan may 
rely on an employee’s certification that the em-
ployee satisfies the conditions of subparagraph 
(A)(ii) in determining whether any distribution 
is a coronavirus-related distribution. 
(C) ELIGIBLE
RETIREMENT
PLAN.—The 
term ‘‘eligible retirement plan’’ has 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 PE-
RIOD.— 
(A) IN
GENERAL.—In the case of any 
coronavirus-related distribution, unless the tax-
payer elects not to have this paragraph apply for 
any taxable year, any amount required to be in-
cluded in gross income for such taxable year 
shall be so included ratably over the 3-taxable- 
year period beginning with such taxable year. 
(B) SPECIAL RULE.—For purposes of sub-
paragraph (A), rules similar to the rules of sub-
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† HR 748 EAS 
paragraph (E) of section 408A(d)(3) of the Inter-
nal Revenue Code of 1986 shall apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM 
TRUSTEE
TO
TRUSTEE
TRANSFER
AND
WITH-
HOLDING
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405 of the Internal Rev-
enue Code of 1986, coronavirus-related distribu-
tions shall not be treated as eligible rollover dis-
tributions. 
(B) CORONAVIRUS-RELATED DISTRIBUTIONS 
TREATED AS MEETING PLAN DISTRIBUTION RE-
QUIREMENTS.—For purposes of the Internal Rev-
enue Code of 1986, a coronavirus-related dis-
tribution shall be treated as meeting the require-
ments 
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. 
(b) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREATED 
AS DISTRIBUTIONS.—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
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† HR 748 EAS 
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 ap-
plied by substituting ‘‘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 individual with an outstanding loan (on or 
after the date of the enactment of this Act) from a 
qualified employer plan (as defined in section 
72(p)(4) of the Internal Revenue Code of 1986)— 
(A) if the due date pursuant to subpara-
graph (B) or (C) of section 72(p)(2) of such Code 
for any repayment with respect to such loan oc-
curs during the period beginning on the date of 
the enactment of this Act and ending on Decem-
ber 31, 2020, such due date shall be delayed for 
1 year, 
(B) any subsequent repayments with respect 
to any such loan shall be appropriately adjusted
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† HR 748 EAS 
to reflect the delay in the due date under sub-
paragraph (A) and any interest accruing during 
such delay, and 
(C) in determining the 5-year period and 
the term of a loan under subparagraph (B) or 
(C) of section 72(p)(2) of such Code, the period 
described in subparagraph (A) of this paragraph 
shall be disregarded. 
(3) QUALIFIED
INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ means 
any individual who is described in subsection 
(a)(4)(A)(ii). 
(c) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any amendment to any plan or annuity contract— 
(A) such plan or contract shall be treated as 
being operated in accordance with the terms of 
the plan during the period described in para-
graph (2)(B)(i), and 
(B) except as provided by the Secretary of 
the Treasury (or the Secretary’s delegate), such 
plan or contract shall not fail to meet the re-
quirements of section 411(d)(6) of the Internal 
Revenue Code of 1986 and section 204(g) of the
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Employee Retirement Income Security Act of 
1974 by reason of such amendment. 
(2) AMENDMENTS
TO
WHICH
SUBSECTION
AP-
PLIES.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annu-
ity contract which is made— 
(i) pursuant to any provision of this 
section, or pursuant to any regulation 
issued by the Secretary of the Treasury or 
the Secretary of Labor (or the delegate of ei-
ther such Secretary) under any provision of 
this section, and 
(ii) on or before the last day of the first 
plan year beginning on or after January 1, 
2022, or such later date as the Secretary of 
the Treasury (or the Secretary’s delegate) 
may prescribe. 
In the case of a governmental plan (as defined 
in section 414(d) of the Internal Revenue Code 
of 1986), clause (ii) shall be applied by sub-
stituting the date which is 2 years after the date 
otherwise applied under clause (ii). 
(B) CONDITIONS.—This subsection shall not 
apply to any amendment unless—
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(i) during the period— 
(I) beginning on the date that this 
section or the regulation described in 
subparagraph (A)(i) takes effect (or in 
the case of a plan or contract amend-
ment not required by this section or 
such regulation, the effective date speci-
fied by the plan), and 
(II) ending on the date described 
in subparagraph (A)(ii) (or, if earlier, 
the date the plan or contract amend-
ment is adopted), 
the plan or contract is operated as if such 
plan or contract amendment were in effect, 
and 
(ii) such plan or contract amendment 
applies retroactively for such period. 
SEC. 2203. TEMPORARY WAIVER OF REQUIRED MINIMUM 
DISTRIBUTION RULES FOR CERTAIN RETIRE-
MENT PLANS AND ACCOUNTS. 
(a) IN GENERAL.—Section 401(a)(9) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(I) TEMPORARY WAIVER OF MINIMUM RE-
QUIRED DISTRIBUTION.—
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‘‘(i) IN
GENERAL.—The requirements 
of this paragraph shall not apply for cal-
endar year 2020 to— 
‘‘(I) a defined contribution plan 
which is described in this subsection or 
in section 403(a) or 403(b), 
‘‘(II) a defined contribution plan 
which is an eligible deferred compensa-
tion plan described in section 457(b) 
but only if such plan is maintained by 
an 
employer 
described 
in 
section 
457(e)(1)(A), or 
‘‘(III) an individual retirement 
plan. 
‘‘(ii) SPECIAL
RULE
FOR
REQUIRED 
BEGINNING DATES IN 2020.—Clause (i) shall 
apply to any distribution which is required 
to be made in calendar year 2020 by reason 
of— 
‘‘(I) a required beginning date oc-
curring in such calendar year, and 
‘‘(II) such distribution not having 
been made before January 1, 2020.
164 
† HR 748 EAS 
‘‘(iii) 
SPECIAL
RULES
REGARDING 
WAIVER
PERIOD.—For purposes of this 
paragraph— 
‘‘(I) the required beginning date 
with respect to any individual shall be 
determined without regard to this sub-
paragraph for purposes of applying 
this paragraph for calendar years after 
2020, and 
‘‘(II) if clause (ii) of subpara-
graph (B) applies, the 5-year period 
described in such clause shall be deter-
mined without regard to calendar year 
2020.’’. 
(b) ELIGIBLE ROLLOVER DISTRIBUTIONS.—Section 
402(c)(4) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘2009’’ each place it appears in the last sentence 
and inserting ‘‘2020’’. 
(c) EFFECTIVE DATES.— 
(1) IN
GENERAL.—The amendments made by 
this section shall apply for calendar years beginning 
after December 31, 2019. 
(2) PROVISIONS
RELATING
TO
PLAN
OR
CON-
TRACT AMENDMENTS.—