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(6) is experiencing any other substantially simi-
lar condition; 
(7) is caring for a family member with a mental 
or physical disability or who is 55 years of age or 
older and incapable of self-care, without regard to 
whether another individual other than the employee is 
available to care for such family member, if the place 
of care for such family member is closed or the direct 
care provider is unavailable due to COVID–19; or 
(8) is obtaining immunization related to 
COVID–19 or is recovering from any injury, dis-
ability, illness, or condition related to such immuni-
zation. 
(c) LIMITATIONS.— 
(1) PERIOD OF AVAILABILITY.—Paid leave under 
this section may only be provided to and used by an 
employee of the Administration during the period be-
ginning on the date of enactment of this section and 
ending on September 30, 2021. 
(2) TOTAL HOURS; AMOUNT.—Paid leave under 
this section— 
(A) shall be provided to an employee of the 
Administration in an amount not to exceed 600 
hours of paid leave for each full-time employee, 
and in the case of a part-time employee, em-
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ployee on an uncommon tour of duty, or em-
ployee with a seasonal work schedule, in an 
amount not to exceed the proportional equivalent 
of 600 hours to the extent amounts in the Fund 
remain available for reimbursement; 
(B) shall be paid at the same hourly rate as 
other leave payments; and 
(C) may not be provided to an employee if 
the leave would result in payments greater than 
$2,800 in aggregate for any biweekly pay period 
for a full-time employee, or a proportionally 
equivalent biweekly limit for a part-time em-
ployee. 
(3) RELATIONSHIP
TO
OTHER
LEAVE.—Paid 
leave under this section— 
(A) is in addition to any other leave pro-
vided to an employee of the Administration; and 
(B) may not be used by an employee of the 
Administration concurrently with any other 
paid leave. 
(4) CALCULATION OF RETIREMENT BENEFIT.— 
Any paid leave provided to an employee of the Ad-
ministration under this section shall reduce the total 
service used to calculate any Federal civilian retire-
ment benefit.
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Subtitle B—Aviation 
Manufacturing Jobs Protection 
SEC. 7201. DEFINITIONS. 
In this subtitle: 
(1) ELIGIBLE EMPLOYEE GROUP.—The term ‘‘el-
igible employee group’’ means the portion of an em-
ployer’s United States workforce that— 
(A) does not exceed 25 percent of the em-
ployer’s total United States workforce as of April 
1, 2020; and 
(B) contains only employees with a total 
compensation level of $200,000 or less per year; 
and 
(C) is engaged in aviation manufacturing 
activities and services, or maintenance, repair, 
and overhaul activities and services. 
(2) AVIATION
MANUFACTURING
COMPANY.—The 
term ‘‘aviation manufacturing company’’ means a 
corporation, firm, or other business entity— 
(A) that— 
(i) actively manufactures an aircraft, 
aircraft engine, propeller, or a component, 
part, or systems of an aircraft or aircraft 
engine under a Federal Aviation Adminis-
tration production approval;
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(ii) holds a certificate issued under 
part 145 of title 14, Code of Federal Regu-
lations, for maintenance, repair, and over-
haul of aircraft, aircraft engines, compo-
nents, or propellers; or 
(iii) operates a process certified to 
SAE AS9100 related to the design, develop-
ment, or provision of an aviation product 
or service, including a part, component, or 
assembly; 
(B) which— 
(i) is established, created, or organized 
in the United States or under the laws of 
the United States; and 
(ii) has significant operations in, and 
a majority of its employees engaged in 
aviation manufacturing activities and serv-
ices, or maintenance, repair, and overhaul 
activities and services based in the United 
States; 
(C) which has involuntarily furloughed or 
laid off at least 10 percent of its workforce in 
2020 as compared to 2019 or has experienced at 
least a 15 percent decline in 2020 revenues as 
compared to 2019;
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(D) that, as supported by sworn financial 
statements or other appropriate data, has identi-
fied the eligible employee group and the amount 
of total compensation level for the eligible em-
ployee group; 
(E) that agrees to provide private contribu-
tions and maintain the total compensation level 
for the eligible employee group for the duration 
of an agreement under this subtitle; 
(F) that agrees to provide immediate notice 
and justification to the Secretary of involuntary 
furloughs or layoffs exceeding 10 percent of the 
workforce that is not included in an eligible em-
ployee group for the duration of an agreement 
and receipt of public contributions under this 
subtitle; 
(G) that has not conducted involuntary fur-
loughs or reduced pay rates or benefits for the el-
igible employee group, subject to the employer’s 
right to discipline or terminate an employee in 
accordance with employer policy, between the 
date of application and the date on which such 
a corporation, firm, or other business entity en-
ters into an agreement with the Secretary under 
this subtitle; and
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(H) that— 
(i) in the case of a corporation, firm, 
or other business entity including any par-
ent company or subsidiary of such a cor-
poration, firm, or other business entity, that 
holds any type or production certificate or 
similar authorization issued under section 
44704 of title 49, United States Code, with 
respect to a transport-category airplane cov-
ered under part 25 of title 14, Code of Fed-
eral Regulations, certificated with a pas-
senger seating capacity of 50 or more, 
agrees to refrain from conducting involun-
tary layoffs or furloughs, or reducing pay 
rates and benefits, for the eligible employee 
group, subject to the employer’s right to dis-
cipline or terminate an employee in accord-
ance with employer policy from the date of 
agreement until September 30, 2021, or the 
duration of the agreement and receipt of 
public contributions under this subtitle, 
whichever period ends later; or 
(ii) in the case of corporation, firm, or 
other business entity not specified under 
subparagraph (i), agrees to refrain from
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conducting involuntary layoffs or furloughs, 
or reducing pay rates and benefits, for the 
eligible employee group, subject to the em-
ployer’s right to discipline or terminate an 
employee in accordance with employer pol-
icy for the duration of the agreement and 
receipt of public contributions under this 
subtitle. 
(3) EMPLOYEE.—The term ‘‘employee’’ has the 
meaning given that term in section 3 of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 203). 
(4) EMPLOYER.—The term ‘‘employer’’ means an 
aviation manufacturing company that is an employer 
(as defined in section 3 of the Fair Labor Standards 
Act of 1938 (29 U.S.C. 203)). 
(5) PRIVATE CONTRIBUTION.—The term ‘‘private 
contribution’’ means the contribution funded by the 
employer under this subtitle to maintain 50 percent 
of the eligible employee group’s total compensation 
level, and combined with the public contribution, is 
sufficient to maintain the total compensation level for 
the eligible employee group as of April 1, 2020. 
(6) PUBLIC CONTRIBUTION.—The term ‘‘public 
contribution’’ means the contribution funded by the 
Federal Government under this subtitle to provide 50
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† HR 1319 EAS 
percent of the eligible employees group’s total com-
pensation level, and combined with the private con-
tribution, is sufficient to maintain the total com-
pensation level for those in the eligible employee 
group as of April 1, 2020. 
(7) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Transportation. 
(8) TOTAL
COMPENSATION
LEVEL.—The term 
‘‘total compensation level’’ means the level of total 
base compensation and benefits being provided to an 
eligible employee group employee, excluding overtime 
and premium pay, and excluding any Federal, State, 
or local payroll taxes paid, as of April 1, 2020. 
SEC. 7202. PAYROLL SUPPORT PROGRAM. 
(a) IN GENERAL.—The Secretary shall establish a pay-
roll support program and enter into agreements with em-
ployers who meet the eligibility criteria specified in sub-
section (b) and are not ineligible under subsection (c), to 
provide public contributions to supplement compensation of 
an eligible employee group. There is appropriated for fiscal 
year 2021, out of amounts in the Treasury not otherwise 
appropriated, $3,000,000,000, to remain available until 
September 30, 2023, for the Secretary to carry out the pay-
roll support program authorized under the preceding sen-
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† HR 1319 EAS 
tence for which 1 percent of the funds may be used for im-
plementation costs and administrative expenses. 
(b) ELIGIBILITY.—The Secretary shall enter into an 
agreement and provide public contributions, for a term no 
longer than 6 months, solely with an employer that agrees 
to use the funds received under an agreement exclusively 
for the continuation of employee wages, salaries, and bene-
fits, to maintain the total compensation level for the eligible 
employee group as of April 1, 2020 for the duration of the 
agreement, and to facilitate the retention, rehire, or recall 
of employees of the employer, except that such funds may 
not be used for back pay of returning rehired or recalled 
employees. 
(c) INELIGIBILITY.—The Secretary may not enter into 
any agreement under this section with an employer who 
was allowed a credit under section 2301 of the CARES Act 
(26 U.S.C. 3111 note) for the immediately preceding cal-
endar quarter ending before such agreement is entered into, 
who received financial assistance under section 4113 of the 
CARES Act (15 U.S.C. 9073), or who is currently expend-
ing financial assistance under the paycheck protection pro-
gram established under section 7(a)(36) of the Small Busi-
ness Act (15 U.S.C. 636(a)(36)), as of the date the employer 
submits an application under the payroll support program 
established under subsection (a).
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(d) REDUCTIONS.—To address any shortfall in assist-
ance that would otherwise be provided under this subtitle, 
the Secretary shall reduce, on a pro rata basis, the financial 
assistance provided under this subtitle. 
(e) AGREEMENT DEADLINE.—No agreement may be 
entered into by the Secretary under the payroll support pro-
gram established under subsection (a) after the last day of 
the 6 month period that begins on the effective date of the 
first agreement entered into under such program. 
Subtitle C—Airlines 
SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PRO-
GRAM EXTENSION. 
(a) DEFINITIONS.—The definitions in section 40102(a) 
of title 49, United States Code, shall apply with respect to 
terms used in this section, except that— 
(1) the term ‘‘catering functions’’ means prepa-
ration, assembly, or both, of food, beverages, provi-
sions and related supplies for delivery, and the deliv-
ery of such items, directly to aircraft or to a location 
on or near airport property for subsequent delivery to 
aircraft; 
(2) the term ‘‘contractor’’ means— 
(A) a person that performs, under contract 
with a passenger air carrier conducting oper-
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† HR 1319 EAS 
ations under part 121 of title 14, Code of Fed-
eral Regulations— 
(i) catering functions; or 
(ii) functions on the property of an 
airport that are directly related to the air 
transportation of persons, property, or 
mail, including the loading and unloading 
of property on aircraft, assistance to pas-
sengers under part 382 of title 14, Code of 
Federal 
Regulations, 
security, 
airport 
ticketing and check-in functions, ground- 
handling of aircraft, or aircraft cleaning 
and sanitization functions and waste re-
moval; or 
(B) a subcontractor that performs such 
functions; 
(3) the term ‘‘employee’’ means an individual, 
other than a corporate officer, who is employed by an 
air carrier or a contractor; 
(4) the term ‘‘eligible air carrier’’ means an air 
carrier that— 
(A) received financial assistance pursuant 
section 402(a)(1) of division N of the Consoli-
dated Appropriations Act, 2021 (Public Law 
116–260);
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† HR 1319 EAS 
(B) provides air transportation as of March 
31, 2021; 
(C) has not conducted involuntary furloughs 
or reduced pay rates or benefits between March 
31, 2021, and the date on which the air carrier 
makes a certification to the Secretary pursuant 
to subparagraph (D); and 
(D) certifies to the Secretary that such air 
carrier will— 
(i) refrain from conducting involun-
tary furloughs or reducing pay rates or ben-
efits until September 30, 2021, or the date 
on which assistance provided under this sec-
tion is exhausted, whichever is later; 
(ii) refrain from purchasing an equity 
security of the air carrier or the parent 
company of the air carrier that is listed on 
a national securities exchange through Sep-
tember 30, 2022; 
(iii) refrain from paying dividends, or 
making other capital distributions, with re-
spect to common stock (or equivalent inter-
est) of such air carrier through September 
30, 2022;
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(iv) during the 2-year period begin-
ning April 1, 2021, and ending April 1, 
2023, refrain from paying— 
(I) any officer or employee of the 
air carrier whose total compensation 
exceeded $425,000 in calendar year 
2019 (other than an employee whose 
compensation is determined through an 
existing collective bargaining agree-
ment entered into prior to the date of 
enactment of this Act)— 
(aa) total compensation that 
exceeds, during any 12 consecutive 
months of such 2-year period, the 
total compensation received by the 
officer or employee from the air 
carrier in calendar year 2019; or 
(bb) severance pay or other 
benefits upon termination of em-
ployment with the air carrier 
which exceeds twice the maximum 
total compensation received by the 
officer or employee from the air 
carrier in calendar year 2019; 
and
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† HR 1319 EAS 
(II) any officer or employee of the 
air carrier whose total compensation 
exceeded $3,000,000 in calendar year 
2019 
during 
any 
consecutive 
months of such period total compensa-
tion in excess of the sum of— 
(aa) $3,000,000; and 
(bb) 50 percent of the excess 
over $3,000,000 of the total com-
pensation received by the officer 
or employee from the air carrier 
in calendar year 2019. 
(5) the term ‘‘eligible contractor’’ means a con-
tractor that— 
(A) received financial assistance pursuant 
to section 402(a)(2) of division N of the Consoli-
dated Appropriations Act, 2021 (Public Law 
116–260); 
(B) performs one or more of the functions 
described under paragraph (2) as of March 31, 
2021; 
(C) has not conducted involuntary furloughs 
or reduced pay rates or benefits between March 
31, 2021, and the date on which the contractor
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† HR 1319 EAS 
makes a certification to the Secretary pursuant 
to subparagraph (D); and 
(D) certifies to the Secretary that such con-
tractor will— 
(i) refrain from conducting involun-
tary furloughs or reducing pay rates or ben-
efits until September 30, 2021, or the date 
on which assistance provided under this sec-
tion is exhausted, whichever is later; 
(ii) refrain from purchasing an equity 
security of the contractor or the parent com-
pany of the contractor that is listed on a 
national securities exchange through Sep-
tember 30, 2022; 
(iii) refrain from paying dividends, or 
making other capital distributions, with re-
spect to common stock (or equivalent inter-
est) of the contractor through September 30, 
2022; 
(iv) during the 2-year period begin-
ning April 1, 2021, and ending April 1, 
2023, refrain from paying— 
(I) any officer or employee of the 
contractor whose total compensation 
exceeded $425,000 in calendar year
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† HR 1319 EAS 
2019 (other than an employee whose 
compensation is determined through an 
existing collective bargaining agree-
ment entered into prior to the date of 
enactment of this Act)— 
(aa) total compensation that 
exceeds, during any 12 consecutive 
months of such 2-year period, the 
total compensation received by the 
officer or employee from the con-
tractor in calendar year 2019; or 
(bb) severance pay or other 
benefits upon termination of em-
ployment 
with 
the 
contractor 
which exceeds twice the maximum 
total compensation received by the 
officer or employee from the con-
tractor in calendar year 2019; 
and 
(II) any officer or employee of the 
contractor whose total compensation 
exceeded $3,000,000 in calendar year 
2019 
during 
any 
consecutive 
months of such period total compensa-
tion in excess of the sum of—
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† HR 1319 EAS 
(aa) $3,000,000; and 
(bb) 50 percent of the excess 
over $3,000,000 of the total com-
pensation received by the officer 
or employee from the contractor 
in calendar year 2019. 
(6) the term ‘‘Secretary’’ means the Secretary of 
the Treasury. 
(b) PAYROLL SUPPORT GRANTS.— 
(1) IN
GENERAL.—The Secretary shall make 
available to eligible air carriers and eligible contrac-
tors, financial assistance exclusively for the continu-
ation of payment of employee wages, salaries, and 
benefits to— 
(A) eligible air carriers, in an aggregate 
amount of $14,000,000,000; and 
(B) eligible contractors, in an aggregate 
amount of $1,000,000,000. 
(2) APPORTIONMENTS.— 
(A) IN GENERAL.—The Secretary shall ap-
portion funds to eligible air carriers and eligible 
contractors in accordance with the requirements 
of this section not later than April 15, 2021. 
(B) ELIGIBLE
AIR
CARRIERS.—The Sec-
retary shall apportion funds made available
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† HR 1319 EAS 
under paragraph (1)(A) to each eligible air car-
rier in the ratio that— 
(i) the amount received by the air car-
rier pursuant to section 403(a) of division 
N of the Consolidated Appropriations Act, 
2021 (Public Law 116–260) bears to 
(ii) $15,000,000,000. 
(C) ELIGIBLE
CONTRACTORS.—The Sec-
retary shall apportion, to each eligible con-
tractor, an amount equal to the total amount 
such contractor received pursuant to section 
403(a) of division N of the Consolidated Appro-
priations Act, 2021 (Public Law 116–260). 
(3) IN GENERAL.— 
(A) FORMS; TERMS AND CONDITIONS.—The 
Secretary shall provide financial assistance to 
an eligible air carrier or eligible contractor 
under this section in the same form and on the 
same terms and conditions as determined by 
pursuant to section 403(b)(1)(A) of subtitle A of 
title IV of division N of the Consolidated Appro-
priations Act, 2021 (Pub. L. No. 116–260). 
(B) PROCEDURES.—The Secretary shall 
publish streamlined and expedited procedures 
not later than 5 days after the date of enactment
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† HR 1319 EAS 
of this section for eligible air carriers and eligi-
ble contractors to submit requests for financial 
assistance under this section. 
(C) DEADLINE
FOR
IMMEDIATE
PAYROLL 
ASSISTANCE.—Not later than 10 days after the 
date of enactment of this section, the Secretary 
shall make initial payments to air carriers and 
contractors that submit requests for financial as-
sistance approved by the Secretary. 
(4) TAXPAYER
PROTECTION.—The Secretary 
shall receive financial instruments issued by recipi-
ents of financial assistance under this section in the 
same form and amount, and under the same terms 
and conditions, as determined by the Secretary under 
section 408 of subtitle A of title IV of division N of 
the Consolidated Appropriations Act, 2021 (Pub. L. 
No. 116–260). 
(5) 
ADMINISTRATIVE
EXPENSES.—Of 
the 
amounts made available under paragraph (1)(A), 
$10,000,000 shall be made available to the Secretary 
for costs and administrative expenses associated with 
providing financial assistance under this section. 
(c) FUNDING.—In addition to amounts otherwise 
available, there is appropriated for fiscal year 2021, out 
of any money in the Treasury not otherwise appropriated,
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† HR 1319 EAS 
$15,000,000,000, to remain available until expended, to 
carry out this section. 
Subtitle D—Consumer Protection 
and Commerce Oversight 
SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY 
FUND TO PROTECT CONSUMERS FROM PO-
TENTIALLY DANGEROUS PRODUCTS RELATED 
TO COVID–19. 
(a) APPROPRIATION.—In addition to amounts other-
wise available, there is appropriated to the Consumer Prod-
uct Safety Commission for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, 
$50,000,000, to remain available until September 30, 2026, 
for the purposes described in subsection (b). 
(b) PURPOSES.—The funds made available in sub-
section (a) shall only be used for purposes of the Consumer 
Product Safety Commission to— 
(1) carry out the requirements in title XX of di-
vision FF of the Consolidated Appropriations Act, 
2021 (Public Law 116–260); 
(2) enhance targeting, surveillance, and screen-
ing of consumer products, particularly COVID–19 
products, entering the United States at ports of entry, 
including ports of entry for de minimis shipments;
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† HR 1319 EAS 
(3) enhance monitoring of internet websites for 
the offering for sale of new and used violative con-
sumer products, particularly COVID–19 products, 
and coordination with retail and resale websites to 
improve identification and elimination of listings of 
such products; 
(4) increase awareness and communication par-
ticularly of COVID–19 product related risks and 
other consumer product safety information; and 
(5) improve the Commission’s data collection 
and analysis system especially with a focus on con-
sumer product safety risks resulting from the COVID– 
19 pandemic to socially disadvantaged individuals 
and other vulnerable populations. 
(c) DEFINITIONS.—In this section— 
(1) the term ‘‘Commission’’ means the Consumer 
Product Safety Commission; 
(2) the term ‘‘violative consumer products’’ 
means consumer products in violation of an applica-
ble consumer product safety standard under the Con-
sumer Product Safety Act (15 U.S.C. 2051 et seq.) or 
any similar rule, regulation, standard, or ban under 
any other Act enforced by the Commission; 
(3) the term ‘‘COVID–19 emergency period’’ 
means the period during which a public health emer-
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† HR 1319 EAS 
gency declared pursuant to section 319 of the Public 
Health Service Act (42 U.S.C. 247d) with respect to 
the 2019 novel coronavirus (COVID–19), including 
under any renewal of such declaration, is in effect; 
and 
(4) the term ‘‘COVID–19 products’’ means con-
sumer products, as defined by section 3(a)(5) of the 
Consumer Product Safety Act (15 U.S.C. 2052(a)(5)), 
whose risks have been significantly affected by 
COVID–19 or whose sales have materially increased 
during the COVID–19 emergency period as a result 
of the COVID–19 pandemic. 
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMER-
GENCY EDUCATIONAL CONNECTIONS AND 
DEVICES. 
(a) REGULATIONS REQUIRED.—Not later than 60 days 
after the date of the enactment of this Act, the Commission 
shall promulgate regulations providing for the provision, 
from amounts made available from the Emergency 
Connectivity Fund, of support under paragraphs (1)(B) 
and (2) of section 254(h) of the Communications Act of 
1934 (47 U.S.C. 254(h)) to an eligible school or library, 
for the purchase during a COVID–19 emergency period of 
eligible equipment or advanced telecommunications and in-
formation services (or both), for use by—
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† HR 1319 EAS 
(1) in the case of a school, students and staff of 
the school at locations that include locations other 
than the school; and 
(2) in the case of a library, patrons of the li-
brary at locations that include locations other than 
the library. 
(b) SUPPORT AMOUNT.—In providing support under 
the covered regulations, the Commission shall reimburse 100 
percent of the costs associated with the eligible equipment, 
advanced telecommunications and information services, or 
eligible equipment and advanced telecommunications and 
information services, except that any reimbursement of a 
school or library for the costs associated with any eligible 
equipment may not exceed an amount that the Commission 
determines, with respect to the request by the school or li-
brary for the reimbursement, is reasonable. 
(c) EMERGENCY CONNECTIVITY FUND.— 
(1) ESTABLISHMENT.—There is established in 
the Treasury of the United States a fund to be known 
as the ‘‘Emergency Connectivity Fund’’. 
(2) APPROPRIATION.—In addition to amounts 
otherwise available, there is appropriated to the 
Emergency Connectivity Fund for fiscal year 2021, 
out of any money in the Treasury not otherwise ap-
propriated—
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† HR 1319 EAS 
(A) $7,171,000,000, to remain available 
until September 30, 2030, for— 
(i) the provision of support under the 
covered regulations; and 
(ii) the Commission to adopt, and the 
Commission and the Universal Service Ad-
ministrative Company to administer, the 
covered regulations; and 
(B) $1,000,000, to remain available until 
September 30, 2030, for the Inspector General of 
the Commission to conduct oversight of support 
provided under the covered regulations. 
(3) LIMITATION.—Not more than 2 percent of the 
amount made available under paragraph (2)(A) may 
be used for the purposes described in clause (ii) of 
such paragraph. 
(4) RELATIONSHIP TO UNIVERSAL SERVICE CON-
TRIBUTIONS.—Support provided under the covered 
regulations shall be provided from amounts made 
available from the Emergency Connectivity Fund and 
not from contributions under section 254(d) of the 
Communications Act of 1934 (47 U.S.C. 254(d)). 
(d) DEFINITIONS.—In this section: 
(1) ADVANCED
TELECOMMUNICATIONS
AND
IN-
FORMATION
SERVICES.—The term ‘‘advanced tele-
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† HR 1319 EAS 
communications and information services’’ means ad-
vanced telecommunications and information services, 
as such term is used in section 254(h) of the Commu-
nications Act of 1934 (47 U.S.C. 254(h)). 
(2) 
COMMISSION.—The 
term 
‘‘Commission’’ 
means the Federal Communications Commission. 
(3) CONNECTED DEVICE.—The term ‘‘connected 
device’’ means a laptop computer, tablet computer, or 
similar end-user device that is capable of connecting 
to advanced telecommunications and information 
services. 
(4) COVERED REGULATIONS.—The term ‘‘covered 
regulations’’ means the regulations promulgated 
under subsection (a). 
(5) COVID–19 EMERGENCY PERIOD.—The term 
‘‘COVID–19 emergency period’’ means a period 
that— 
(A) begins on the date of a determination 
by the Secretary of Health and Human Services 
pursuant to section 319 of the Public Health 
Service Act (42 U.S.C. 247d) that a public 
health emergency exists as a result of COVID–19; 
and 
(B) ends on the June 30 that first occurs 
after the date that is 1 year after the date on
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† HR 1319 EAS 
which such determination (including any re-
newal thereof) terminates. 
(6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible 
equipment’’ means the following: 
(A) Wi-Fi hotspots. 
(B) Modems. 
(C) Routers. 
(D) Devices that combine a modem and 
router. 
(E) Connected devices. 
(7) ELIGIBLE SCHOOL OR LIBRARY.—The term 
‘‘eligible school or library’’ means an elementary 
school, secondary school, or library (including a Trib-
al elementary school, Tribal secondary school, or 
Tribal library) eligible for support under paragraphs 
(1)(B) and (2) of section 254(h) of the Communica-
tions Act of 1934 (47 U.S.C. 254(h)). 
(8) EMERGENCY CONNECTIVITY FUND.—The term 
‘‘Emergency Connectivity Fund’’ means the fund es-
tablished under subsection (c)(1). 
(9) LIBRARY.—The term ‘‘library’’ includes a li-
brary consortium. 
(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless 
networking protocol based on Institute of Electrical
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† HR 1319 EAS 
and Electronics Engineers standard 802.11 (or any 
successor standard). 
(11) 
WI-FI
HOTSPOT.—The 
term 
‘‘Wi-Fi 
hotspot’’ means a device that is capable of— 
(A) receiving advanced telecommunications 
and information services; and 
(B) sharing such services with a connected 
device through the use of Wi-Fi. 
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE IN-
SPECTOR GENERAL. 
In addition to amounts otherwise available, there is 
appropriated to the Office of the Inspector General of the 
Department of Commerce for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, 
$3,000,000, to remain available until September 30, 2022, 
for oversight of activities supported with funds appro-
priated to the Department of Commerce to prevent, prepare 
for, and respond to COVID–19. 
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR 
COVID–19 RELATED WORK. 
(a) APPROPRIATION.—In addition to amounts other-
wise available, there is appropriated to the Federal Trade 
Commission for fiscal year 2021, $30,400,000, to remain 
available until September 30, 2026, for the purposes de-
scribed in subsection (b).
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† HR 1319 EAS 
(b) PURPOSES.—From the amount appropriated 
under subsection (a), the Federal Trade Commission shall 
use— 
(1) $4,400,000 to process and monitor consumer 
complaints received into the Consumer Sentinel Net-
work, including increased complaints received regard-
ing unfair or deceptive acts or practices related to 
COVID–19; 
(2) $2,000,000 for consumer-related education, 
including in connection with unfair or deceptive acts 
or practices related to COVID–19; and 
(3) $24,000,000 to fund full-time employees of 
the Federal Trade Commission to address unfair or 
deceptive acts or practices, including those related to 
COVID–19. 
Subtitle E—Science and Technology 
SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND 
TECHNOLOGY. 
In addition to amounts otherwise made available, 
there are appropriated to the National Institute of Stand-
ards and Technology for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $150,000,000, 
to remain available until September 30, 2022, to fund 
awards for research, development, and testbeds to prevent, 
prepare for, and respond to coronavirus. None of the funds
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provided by this section shall be subject to cost share re-
quirements. 
SEC. 7502. NATIONAL SCIENCE FOUNDATION. 
In addition to amounts otherwise made available, 
there are appropriated to the National Science Foundation 
for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $600,000,000, to remain available 
until September 30, 2022, to fund or extend new and exist-
ing research grants, cooperative agreements, scholarships, 
fellowships, and apprenticeships, and related administra-
tive expenses to prevent, prepare for, and respond to 
coronavirus. 
Subtitle F—Corporation for Public 
Broadcasting 
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC 
BROADCASTING. 
In addition to amounts otherwise made available, 
there is appropriated to the Corporation for Public Broad-
casting for fiscal year 2021, out of any money in the Treas-
ury not otherwise appropriated, $175,000,000, to remain 
available until expended, to prevent, prepare for, and re-
spond to coronavirus, including for fiscal stabilization 
grants to public telecommunications entities, as defined in 
section 397 of the Communications Act of 1934 (47 U.S.C. 
397), with no deduction for administrative or other costs
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of the Corporation, to maintain programming and services 
and preserve small and rural stations threatened by declines 
in non-Federal revenues. 
TITLE VIII—COMMITTEE ON 
VETERANS’ AFFAIRS 
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROC-
ESSING. 
In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $272,000,000, 
to remain available until September 30, 2023, pursuant to 
sections 308, 310, 7101 through 7113, 7701, and 7703 of 
title 38, United States Code. 
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND 
HEALTH NEEDS. 
In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money 
in 
the 
Treasury 
not 
otherwise 
appropriated, 
$14,482,000,000, to remain available until September 30, 
2023, for allocation under chapters 17, 20, 73, and 81 of 
title 38, United States Code, of which not more than 
$4,000,000,000 shall be available pursuant to section 1703 
of title 38, United States Code for health care furnished 
through the Veterans Community Care program in sections 
1703(c)(1) and 1703(c)(5) of such title.
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SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION. 
In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $100,000,000, 
to remain available until September 30, 2022, for the sup-
ply chain modernization initiative under sections 308, 310, 
and 7301(b) of title 38, United States Code. 
SEC. 8004. FUNDING FOR STATE HOMES. 
In addition to amounts otherwise made available, 
there are appropriated for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated— 
(1) $500,000,000, to remain available until ex-
pended, for allocation under sections 8131 through 
8137 of title 38, United States Code: and 
(2) $250,000,000, to remain available until Sep-
tember 30, 2022, for a one-time only obligation and 
expenditure to existing State extended care facilities 
for veterans in proportion to each State’s share of the 
total resident capacity in such facilities as of the date 
of enactment of this Act where such capacity includes 
only veterans on whose behalf the Department pays a 
per diem payment pursuant to section 1741 or 1745 
of title 38, United States Code.
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SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS 
AFFAIRS OFFICE OF INSPECTOR GENERAL. 
In addition to amounts otherwise made available, 
there is appropriated to the Office of Inspector General of 
the Department of Veterans Affairs for fiscal year 2021, out 
of any money in the Treasury not otherwise appropriated, 
$10,000,000, to remain available until expended, for audits, 
investigations, and other oversight of projects and activities 
carried out with funds made available to the Department 
of Veterans Affairs. 
SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSIST-
ANCE PROGRAM. 
(a) IN GENERAL.—The Secretary of Veterans Affairs 
shall carry out a program under which the Secretary shall 
provide up to 12 months of retraining assistance to an eligi-
ble veteran for the pursuit of a covered program of edu-
cation. Such retraining assistance shall be in addition to 
any other entitlement to educational assistance or benefits 
for which a veteran is, or has been, eligible. 
(b) ELIGIBLE VETERANS.— 
(1) IN GENERAL.—In this section, the term ‘‘eli-
gible veteran’’ means a veteran who— 
(A) as of the date of the receipt by the De-
partment of Veterans Affairs of an application 
for assistance under this section, is at least 22 
years of age but not more than 66 years of age;
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(B) as of such date, is unemployed by rea-
son of the covered public health emergency, as 
certified by the veteran; 
(C) as of such date, is not eligible to receive 
educational assistance under chapter 30, 31, 32, 
33, or 35 of title 38, United States Code, or 
chapter 1606 of title 10, United States Code; 
(D) is not enrolled in any Federal or State 
jobs program; 
(E) is not in receipt of compensation for a 
service-connected disability rated totally dis-
abling by reason of unemployability; and 
(F) will not be in receipt of unemployment 
compensation (as defined in section 85(b) of the 
Internal Revenue Code of 1986), including any 
cash benefit received pursuant to subtitle A of 
title II of division A of the CARES Act (Public 
Law 116–136), as of the first day on which the 
veteran would receive a housing stipend payment 
under this section. 
(2) TREATMENT OF VETERANS WHO TRANSFER 
ENTITLEMENT.—For purposes of paragraph (1)(C), a 
veteran who has transferred all of the veteran’s enti-
tlement to educational assistance under section 3319 
of title 38, United States Code, shall be considered to
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† HR 1319 EAS 
be a veteran who is not eligible to receive educational 
assistance under chapter 33 of such title. 
(3) FAILURE TO COMPLETE.—A veteran who re-
ceives retraining assistance under this section to pur-
sue a program of education and who fails to complete 
the program of education shall not be eligible to re-
ceive additional assistance under this section. 
(c) COVERED PROGRAMS OF EDUCATION.— 
(1) IN GENERAL.—For purposes of this section, 
a covered program of education is a program of edu-
cation (as such term is defined in section 3452(b) of 
title 38, United States Code) for training, pursued on 
a full-time or part-time basis— 
(A) that— 
(i) is approved under chapter 36 of 
such title; 
(ii) does not lead to a bachelors or 
graduate degree; and 
(iii) is designed to provide training for 
a high-demand occupation, as determined 
under paragraph (3); or 
(B) that is a high technology program of 
education offered by a qualified provider, under 
the meaning given such terms in section 116 of 
the Harry W. Colmery Veterans Educational As-
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† HR 1319 EAS 
sistance Act of 2017 (Public Law 115–48; 38 
U.S.C. 3001 note). 
(2) ACCREDITED PROGRAMS.—In the case of an 
accredited program of education, the program of edu-
cation shall not be considered a covered program of 
education under this section if the program has re-
ceived a show cause order from the accreditor of the 
program during the five-year period preceding the 
date of the enactment of this Act. 
(3) DETERMINATION OF HIGH-DEMAND OCCUPA-
TIONS.—In carrying out this section, the Secretary 
shall use the list of high-demand occupations compiled 
by the Commissioner of Labor Statistics. 
(4) FULL-TIME DEFINED.—For purposes of this 
subsection, the term ‘‘full-time’’ has the meaning 
given such term under section 3688 of title 38, United 
States Code. 
(d) AMOUNT OF ASSISTANCE.— 
(1) RETRAINING ASSISTANCE.—The Secretary of 
Veterans Affairs shall provide to an eligible veteran 
pursuing a covered program of education under the 
retraining assistance program under this section an 
amount equal to the amount of educational assistance 
payable under section 3313(c)(1)(A) of title 38, 
United States Code, for each month the veteran pur-
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† HR 1319 EAS 
sues the covered program of education. Such amount 
shall be payable directly to the educational institution 
offering the covered program of education pursued by 
the veteran as follows: 
(A) 50 percent of the total amount payable 
shall be paid when the eligible veteran begins the 
program of education. 
(B) 25 percent of the total amount payable 
shall be paid when the eligible veteran completes 
the program of education. 
(C) 25 percent of the total amount payable 
shall be paid when the eligible veteran finds em-
ployment in a field related to the program of 
education. 
(2) FAILURE TO COMPLETE.— 
(A) PRO-RATED PAYMENTS.—In the case of 
a veteran who pursues a covered program of edu-
cation under the retraining assistance program 
under this section, but who does not complete the 
program of education, the Secretary shall pay to 
the educational institution offering such program 
of education a pro-rated amount based on the 
number of months the veteran pursued the pro-
gram of education in accordance with this para-
graph.
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(B) PAYMENT OTHERWISE DUE UPON COM-
PLETION OF PROGRAM.—The Secretary shall pay 
to the educational institution a pro-rated 
amount under paragraph (1)(B) when the vet-
eran provides notice to the educational institu-
tion that the veteran no longer intends to pursue 
the program of education. 
(C) NONRECOVERY FROM VETERAN.—In the 
case of a veteran referred to in subparagraph 
(A), the educational institution may not seek 
payment from the veteran for any amount that 
would have been payable under paragraph 
(1)(B) had the veteran completed the program of 
education. 
(D) PAYMENT DUE UPON EMPLOYMENT.— 
(i) VETERANS
WHO
FIND
EMPLOY-
MENT.—In the case of a veteran referred to 
in subparagraph (A) who finds employment 
in a field related to the program of edu-
cation during the 180-day period beginning 
on the date on which the veteran withdraws 
from the program of education, the Sec-
retary shall pay to the educational institu-
tion a pro-rated amount under paragraph
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(1)(C) when the veteran finds such employ-
ment. 
(ii) VETERANS WHO DO NOT FIND EM-
PLOYMENT.—In the case of a veteran re-
ferred to in subparagraph (A) who does not 
find employment in a field related to the 
program of education during the 180-day 
period beginning on the date on which the 
veteran withdraws from the program of edu-
cation— 
(I) the Secretary shall not make a 
payment to the educational institution 
under paragraph (1)(C); and 
(II) the educational institution 
may not seek payment from the vet-
eran for any amount that would have 
been payable under paragraph (1)(C) 
had the veteran found employment 
during such 180-day period. 
(3) HOUSING STIPEND.—For each month that an 
eligible veteran pursues a covered program of edu-
cation under the retraining assistance program under 
this section, the Secretary shall pay to the veteran a 
monthly housing stipend in an amount equal to—
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section if the veteran fails to find employment in a 
field related to the program of education within the 
180-period beginning on the date on which the vet-
eran withdraws from or completes the program. 
(e) NO
TRANSFERABILITY.—Retraining assistance 
provided under this section may not be transferred to an-
other individual. 
(f) LIMITATION.—Not more than 17,250 eligible vet-
erans may receive retraining assistance under this section. 
(g) TERMINATION.—No retraining assistance may be 
paid under this section after the date that is 21 months 
after the date of the enactment of this Act. 
(h) FUNDING.—In addition to amounts otherwise 
available there is appropriated to the Department of Vet-
erans Affairs for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $386,000,000, to re-
main available until expended, to carry out this section. 
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHAR-
ING FOR VETERANS DURING EMERGENCY RE-
LATING TO COVID–19. 
(a) IN GENERAL.—The Secretary of Veterans Affairs— 
(1) shall provide for any copayment or other cost 
sharing with respect to health care under the laws ad-
ministered by the Secretary received by a veteran 
during the period specified in subsection (b); and
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(2) shall reimburse any veteran who paid a co-
payment or other cost sharing for health care under 
the laws administered by the Secretary received by a 
veteran during such period the amount paid by the 
veteran. 
(b) PERIOD SPECIFIED.—The period specified in this 
subsection is the period beginning on April 6, 2020, and 
ending on September 30, 2021. 
(c) FUNDING.—In addition to amounts otherwise 
available, there is appropriated to the Secretary of Veterans 
Affairs for fiscal year 2021, out of any money in the Treas-
ury not otherwise appropriated, $1,000,000,000, to remain 
available until expended, to carry out this section, except 
for health care furnished pursuant to section 1703(c)(2)– 
(c)(4) of title 38, United States Code. 
SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AF-
FAIRS EMPLOYEE LEAVE FUND. 
(a) ESTABLISHMENT; APPROPRIATION.—There is es-
tablished in the Treasury the Emergency Department of 
Veterans Affairs Employee Leave Fund (in this section re-
ferred to as the ‘‘Fund’’), to be administered by the Sec-
retary of Veterans Affairs, for the purposes set forth in sub-
section (b). In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $80,000,000,
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† HR 1319 EAS 
which shall be deposited into the Fund and remain avail-
able through September 20, 2022. 
(b) PURPOSE.—Amounts in the Fund shall be avail-
able for payment to the Department of Veterans Affairs for 
the use of paid leave by any covered employee who is unable 
to work because the employee— 
(1) is subject to a Federal, State, or local quar-
antine or isolation order related to COVID–19; 
(2) has been advised by a health care provider to 
self-quarantine due to concerns related to COVID–19; 
(3) is caring for an individual who is subject to 
such an order or has been so advised; 
(4) is experiencing symptoms of COVID–19 and 
seeking a medical diagnosis; 
(5) is caring for a son or daughter of such em-
ployee if the school or place of care of the son or 
daughter has been closed, if the school of such son or 
daughter requires or makes optional a virtual learn-
ing instruction model or requires or makes optional 
a hybrid of in-person and virtual learning instruc-
tion models, or the child care provider of such son or 
daughter is unavailable, due to COVID–19 pre-
cautions; 
(6) is experiencing any other substantially simi-
lar condition;
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† HR 1319 EAS 
(7) is caring for a family member with a mental 
or physical disability or who is 55 years of age or 
older and incapable of self-care, without regard to 
whether another individual other than the employee is 
available to care for such family member, if the place 
of care for such family member is closed or the direct 
care provider is unavailable due to COVID–19; or 
(8) is obtaining immunization related to 
COVID–19 or to recover from any injury, disability, 
illness, or condition related to such immunization. 
(c) LIMITATIONS.— 
(1) PERIOD OF AVAILABILITY.—Paid leave under 
this section may only be provided to and used by a 
covered employee during the period beginning on the 
date of enactment of this Act and ending on Sep-
tember 30, 2021. 
(2) TOTAL HOURS; AMOUNT.—Paid leave under 
this section— 
(A) shall be provided to a covered employee 
in an amount not to exceed 600 hours of paid 
leave for each full-time employee, and in the case 
of a part-time employee, employee on an uncom-
mon tour of duty, or employee with a seasonal 
work schedule, in an amount not to exceed the 
proportional equivalent of 600 hours to the ex-
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† HR 1319 EAS 
tent amounts in the Fund remain available for 
reimbursement; 
(B) shall be paid at the same hourly rate as 
other leave payments; and 
(C) may not be provided to a covered em-
ployee if the leave would result in payments 
greater than $2,800 in aggregate for any bi-
weekly pay period for a full-time employee, or a 
proportionally equivalent biweekly limit for a 
part-time employee. 
(3) RELATIONSHIP
TO
OTHER
LEAVE.—Paid 
leave under this section— 
(A) is in addition to any other leave pro-
vided to a covered employee; and 
(B) may not be used by a covered employee 
concurrently with any other paid leave. 
(4) CALCULATION OF RETIREMENT BENEFIT.— 
Any paid leave provided to a covered employee under 
this section shall reduce the total service used to cal-
culate any Federal civilian retirement benefit. 
(d) COVERED EMPLOYEE DEFINED.—In this section, 
the term ‘‘covered employee’’ means an employee of the De-
partment of Veterans Affairs appointed under chapter 74 
of title 38, United States Code.
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† HR 1319 EAS 
TITLE IX—COMMITTEE ON 
FINANCE 
Subtitle A—Crisis Support for 
Unemployed Workers 
PART 1—EXTENSION OF CARES ACT 
UNEMPLOYMENT PROVISIONS 
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT AS-
SISTANCE. 
(a) IN GENERAL.—Section 2102(c) of the CARES Act 
(15 U.S.C. 9021(c)) is amended— 
(1) in paragraph (1)— 
(A) by striking ‘‘paragraphs (2) and (3)’’ 
and inserting ‘‘paragraph (2)’’; and 
(B) in subparagraph (A)(ii), by striking 
‘‘March 14, 2021’’ and inserting ‘‘September 6, 
2021’’; and 
(2) by striking paragraph (3) and redesignating 
paragraph (4) as paragraph (3). 
(b) INCREASE
IN
NUMBER
OF
WEEKS.—Section 
2102(c)(2) of such Act (15 U.S.C. 9021(c)(2)) is amended— 
(1) by striking ‘‘50 weeks’’ and inserting ‘‘79 
weeks’’; and 
(2) by striking ‘‘50-week period’’ and inserting 
‘‘79-week period’’.
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† HR 1319 EAS 
(c) HOLD HARMLESS
FOR PROPER ADMINISTRA-
TION.—In the case of an individual who is eligible to receive 
pandemic unemployment assistance under section 2102 of 
the CARES Act (15 U.S.C. 9021) as of the day before the 
date of enactment of this Act and on the date of enactment 
of this Act becomes eligible for pandemic emergency unem-
ployment compensation under section 2107 of the CARES 
Act (15 U.S.C. 9025) by reason of the amendments made 
by section 9016(b) of this title, any payment of pandemic 
unemployment assistance under such section 2102 made 
after the date of enactment of this Act to such individual 
during an appropriate period of time, as determined by the 
Secretary of Labor, that should have been made under such 
section 2107 shall not be considered to be an overpayment 
of assistance under such section 2102, except that an indi-
vidual may not receive payment for assistance under sec-
tion 2102 and a payment for assistance under section 2107 
for the same week of unemployment. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall apply as if included in the 
enactment of the CARES Act (Public Law 116–136), except 
that no amount shall be payable by virtue of such amend-
ments with respect to any week of unemployment ending 
on or before March 14, 2021.
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† HR 1319 EAS 
SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT 
RELIEF FOR GOVERNMENTAL ENTITIES AND 
NONPROFIT ORGANIZATIONS. 
(a) IN GENERAL.—Section 903(i)(1)(D) of the Social 
Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by 
striking ‘‘March 14, 2021’’ and inserting ‘‘September 6, 
2021’’. 
(b) INCREASE
IN REIMBURSEMENT RATE.—Section 
903(i)(1)(B) of such Act (42 U.S.C. 1103(i)(1)(B)) is 
amended— 
(1) in the first sentence, by inserting ‘‘and except 
as otherwise provided in this subparagraph’’ after ‘‘as 
determined by the Secretary of Labor’’; and 
(2) by inserting after the first sentence the fol-
lowing: ‘‘With respect to the amounts of such com-
pensation paid for weeks of unemployment beginning 
after March 31, 2021, and ending on or before Sep-
tember 6, 2021, the preceding sentence shall be ap-
plied by substituting ‘75 percent’ for ‘one-half’.’’. 
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY-
MENT COMPENSATION. 
(a) IN GENERAL.—Section 2104(e)(2) of the CARES 
Act (15 U.S.C. 9023(e)(2)) is amended by striking ‘‘March 
14, 2021’’ and inserting ‘‘September 6, 2021’’.
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(b) AMOUNT.—Section 2104(b)(3)(A)(ii) of such Act 
(15 U.S.C. 9023(b)(3)(A)(ii)) is amended by striking 
‘‘March 14, 2021’’ and inserting ‘‘September 6, 2021’’. 
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE 
FIRST WEEK OF COMPENSABLE REGULAR UN-
EMPLOYMENT FOR STATES WITH NO WAITING 
WEEK. 
(a) IN GENERAL.—Section 2105(e)(2) of the CARES 
Act (15 U.S.C. 9024(e)(2)) is amended by striking ‘‘March 
14, 2021’’ and inserting ‘‘September 6, 2021’’. 
(b) FULL REIMBURSEMENT.—Paragraph (3) of section 
2105(c) of such Act (15 U.S.C. 9024(c)) is repealed and 
such section shall be applied to weeks of unemployment to 
which an agreement under section 2105 of such Act applies 
as if such paragraph had not been enacted. In imple-
menting the preceding sentence, a State may, if necessary, 
reenter the agreement with the Secretary under section 2105 
of such Act, and retroactively pay for the first week of reg-
ular compensation without a waiting week consistent with 
State law (including a waiver of State law) and receive 
full reimbursement for weeks of unemployment that ended 
after December 31, 2020.
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† HR 1319 EAS 
SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING 
FLEXIBILITY. 
If a State modifies its unemployment compensation 
law and policies, subject to the succeeding sentence, with 
respect to personnel standards on a merit basis on an emer-
gency temporary basis as needed to respond to the spread 
of COVID–19, such modifications shall be disregarded for 
the purposes of applying section 303 of the Social Security 
Act and section 3304 of the Internal Revenue Code of 1986 
to such State law. Such modifications shall only apply 
through September 6, 2021, and shall be limited to engaging 
of temporary staff, rehiring of retirees or former employees 
on a non-competitive basis, and other temporary actions 
to quickly process applications and claims. 
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEM-
PLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 2107(g) of the CARES Act 
(15 U.S.C. 9025(g)) is amended to read as follows: 
‘‘(g) APPLICABILITY.—An agreement entered into 
under this section shall apply to weeks of unemployment— 
‘‘(1) beginning after the date on which such 
agreement is entered into; and 
‘‘(2) ending on or before September 6, 2021.’’. 
(b) INCREASE
IN
NUMBER
OF
WEEKS.—Section 
2107(b)(2) of such Act (15 U.S.C. 9025(b)(2)) is amended 
by striking ‘‘24’’ and inserting ‘‘53’’.
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† HR 1319 EAS 
(c) COORDINATION OF PANDEMIC EMERGENCY UNEM-
PLOYMENT COMPENSATION WITH EXTENDED COMPENSA-
TION.—Section 2107(a)(5)(B) of such Act (15 U.S.C. 
9025(a)(5)(B)) is amended by inserting ‘‘or for the week 
that includes the date of enactment of the American Rescue 
Plan Act of 2021 (without regard to the amendments made 
by subsections (a) and (b) of section 9016 of such Act)’’ 
after ‘‘2020)’’. 
(d) SPECIAL RULE FOR EXTENDED COMPENSATION.— 
Section 2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is 
amended by striking ‘‘April 12, 2021’’ and inserting ‘‘Sep-
tember 6, 2021’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply as if included in the enactment of the 
CARES Act (Public Law 116–136), except that no amount 
shall be payable by virtue of such amendments with respect 
to any week of unemployment ending on or before March 
14, 2021. 
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION PAYMENTS IN 
STATES WITH PROGRAMS IN LAW. 
Section 2108(b)(2) of the CARES Act (15 U.S.C. 
9026(b)(2)) is amended by striking ‘‘March 14, 2021’’ and 
inserting ‘‘September 6, 2021’’.
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† HR 1319 EAS 
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION AGREEMENTS 
FOR STATES WITHOUT PROGRAMS IN LAW. 
Section 2109(d)(2) of the CARES Act (15 U.S.C. 
9027(d)(2)) is amended by striking ‘‘March 14, 2021’’ and 
inserting ‘‘September 6, 2021’’. 
PART 2—EXTENSION OF FFCRA UNEMPLOYMENT 
PROVISIONS 
SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR 
STATES WITH ADVANCES. 
Section 1202(b)(10)(A) of the Social Security Act (42 
U.S.C. 1322(b)(10)(A)) is amended by striking ‘‘March 14, 
2021’’ and inserting ‘‘September 6, 2021’’. 
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EX-
TENDED UNEMPLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 4105 of the Families First 
Coronavirus Response Act (26 U.S.C. 3304 note) is amend-
ed by striking ‘‘March 14, 2021’’ each place it appears and 
inserting ‘‘September 6, 2021’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply as if included in the enactment of 
the Families First Coronavirus Response Act (Public Law 
116–127).
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† HR 1319 EAS 
PART 3—DEPARTMENT OF LABOR FUNDING FOR 
TIMELY, ACCURATE, AND EQUITABLE PAYMENT 
SEC. 9031. FUNDING FOR ADMINISTRATION. 
In addition to amounts otherwise available, there is 
appropriated to the Employment and Training Adminis-
tration of the Department of Labor for fiscal year 2021, 
out of any money in the Treasury not otherwise appro-
priated, $8,000,000, to remain available until expended, for 
necessary expenses to carry out Federal activities relating 
to the administration of unemployment compensation pro-
grams. 
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE 
ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 
WORKERS. 
Subtitle A of title II of division A of the CARES Act 
(Public Law 116–136) is amended by adding at the end 
the following: 
‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE 
ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 
WORKERS. 
‘‘(a) IN GENERAL.—In addition to amounts otherwise 
available, there is appropriated to the Secretary of Labor 
for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $2,000,000,000, to remain avail-
able until expended, to detect and prevent fraud, promote 
equitable access, and ensure the timely payment of benefits
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with respect to unemployment compensation programs, in-
cluding programs extended under subtitle A of title IX of 
the American Rescue Plan Act of 2021. 
‘‘(b) USE OF FUNDS.—Amounts made available under 
subsection (a) may be used— 
‘‘(1) for Federal administrative costs related to 
the purposes described in subsection (a); 
‘‘(2) for systemwide infrastructure investment 
and development related to such purposes; and 
‘‘(3) to make grants to States or territories ad-
ministering unemployment compensation programs 
described in subsection (a) (including territories ad-
ministering the Pandemic Unemployment Assistance 
program under section 2102) for such purposes, in-
cluding the establishment of procedures or the build-
ing of infrastructure to verify or validate identity, 
implement Federal guidance regarding fraud detec-
tion and prevention, and accelerate claims processing 
or process claims backlogs due to the pandemic. 
‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TER-
RITORIES.—As a condition of receiving a grant under sub-
section (b)(3), the Secretary may require that a State or 
territory receiving such a grant shall— 
‘‘(1) use such program integrity tools as the Sec-
retary may specify; and
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‘‘(2) as directed by the Secretary, conduct user 
accessibility testing on any new system developed by 
the Secretary pursuant to subsection (b)(2).’’. 
PART 4—OTHER PROVISIONS 
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSI-
NESS 
LOSSES 
OF 
NONCORPORATE 
TAX-
PAYERS. 
(a) IN GENERAL.—Section 461(l)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘January 
1, 2026’’ each place it appears and inserting ‘‘January 1, 
2027’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2025. 
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEM-
PLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 85 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new subsection: 
‘‘(c) SPECIAL RULE FOR 2020.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning in 2020, if the adjusted gross income 
of the taxpayer for such taxable year is less than 
$150,000, the gross income of such taxpayer shall not 
include so much of the unemployment compensation
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received by such taxpayer (or, in the case of a joint 
return, received by each spouse) as does not exceed 
$10,200. 
‘‘(2) APPLICATION.—For purposes of paragraph 
(1), the adjusted gross income of the taxpayer shall be 
determined— 
‘‘(A) after application of sections 86, 135, 
137, 219, 221, 222, and 469, and 
‘‘(B) without regard to this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 74(d)(2)(B) of the Internal Revenue 
Code of 1986 is amended by inserting ‘‘85(c),’’ before 
‘‘86’’. 
(2) Section 86(b)(2)(A) of such Code is amended 
by inserting ‘‘85(c),’’ before ‘‘135’’. 
(3) Section 135(c)(4)(A) of such Code is amended 
by inserting ‘‘85(c),’’ before ‘‘137’’. 
(4) Section 137(b)(3)(A) of such Code is amend-
ed by inserting ‘‘85(c)’’ before ‘‘221’’. 
(5) Section 219(g)(3)(A)(ii) of such Code is 
amended by inserting ‘‘85(c),’’ before ‘‘135’’. 
(6) Section 221(b)(2)(C)(i) of such Code is 
amended by inserting ‘‘85(c)’’ before ‘‘911’’. 
(7) Section 222(b)(2)(C)(i) of such Code, as in 
effect before date of enactment of the Taxpayer Cer-
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† HR 1319 EAS 
tainty and Disaster Tax Relief Act of 2020, is amend-
ed by inserting ‘‘85(c)’’ before ‘‘911’’. 
(8) Section 469(i)(3)(E)(ii) of such Code is 
amended by striking ‘‘135 and 137’’ and inserting 
‘‘85(c), 135, and 137’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2019. 
Subtitle B—Emergency Assistance 
to Families Through Home Vis-
iting Programs 
SEC. 
9101. 
EMERGENCY 
ASSISTANCE 
TO 
FAMILIES 
THROUGH HOME VISITING PROGRAMS. 
Effective 1 day after the date of enactment of this Act, 
title V of the Social Security Act (42 U.S.C. 701–713) is 
amended by inserting after section 511 the following: 
‘‘SEC. 
511A. 
EMERGENCY 
ASSISTANCE 
TO 
FAMILIES 
THROUGH HOME VISITING PROGRAMS. 
‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition to 
amounts otherwise appropriated, out of any money in the 
Treasury of the United States not otherwise appropriated, 
there are appropriated to the Secretary $150,000,000, to re-
main available through September 30, 2022, to enable eligi-
ble entities to conduct programs in accordance with section 
511 and subsection (c) of this section.
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‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to re-
ceive funds made available by subsection (a) of this section, 
an entity shall— 
‘‘(1) as of the date of the enactment of this sec-
tion, be conducting a program under section 511; 
‘‘(2) ensure the modification of grants, contracts, 
and other agreements, as applicable, executed under 
section 511 under which the program is conducted as 
are necessary to provide that, during the period that 
begins with the date of the enactment of this section 
and ends with the end of the 2nd succeeding fiscal 
year after the funds are awarded, the entity shall— 
‘‘(A) not reduce funding for, or staffing lev-
els of, the program on account of reduced enroll-
ment in the program; and 
‘‘(B) when using funds to provide emer-
gency supplies to eligible families receiving grant 
services under section 511, ensure coordination 
with local diaper banks to the extent practicable; 
and 
‘‘(3) reaffirm that, in conducting the program, 
the entity will focus on priority populations (as de-
fined in section 511(d)(4)). 
‘‘(c) USES OF FUNDS.—An entity to which funds are 
provided under this section shall use the funds—
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‘‘(1) to serve families with home visits or with 
virtual visits, that may be conducted by the use of 
electronic information and telecommunications tech-
nologies, in a service delivery model described in sec-
tion 511(d)(3)(A); 
‘‘(2) to pay hazard pay or other additional staff 
costs associated with providing home visits or admin-
istration for programs funded under section 511; 
‘‘(3) to train home visitors employed by the enti-
ty in conducting a virtual home visit and in emer-
gency preparedness and response planning for fami-
lies served, and may include training on how to safe-
ly conduct intimate partner violence screenings, and 
training on safety and planning for families served to 
support the family outcome improvements listed in 
section 511(d)(2)(B); 
‘‘(4) for the acquisition by families served by 
programs under section 511 of such technological 
means as are needed to conduct and support a virtual 
home visit; 
‘‘(5) to provide emergency supplies (such as dia-
pers and diapering supplies including diaper wipes 
and diaper cream, necessary to ensure that a child 
using a diaper is properly cleaned and protected from 
diaper rash, formula, food, water, hand soap and
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hand sanitizer) to an eligible family (as defined in 
section 511(k)(2)); 
‘‘(6) to coordinate with and provide reimburse-
ment for supplies to diaper banks when using such 
entities to provide emergency supplies specified in 
paragraph (5); or 
‘‘(7) to provide prepaid grocery cards to an eligi-
ble family (as defined in section 511(k)(2)) partici-
pating in the maternal, infant, and early childhood 
home visiting program under section 511 for the pur-
pose of enabling the family to meet the emergency 
needs of the family.’’. 
Subtitle C—Emergency Assistance 
to Children and Families 
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE. 
Section 403 of the Social Security Act (42 U.S.C. 603) 
is amended by adding at the end the following: 
‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.— 
‘‘(1) APPROPRIATION.—In addition to amounts 
otherwise available, there is appropriated for fiscal 
year 2021, out of any money in the Treasury of the 
United 
States 
not 
otherwise 
appropriated, 
$1,000,000,000, to remain available until expended, 
to carry out this subsection.
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‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL 
ASSISTANCE.—Of the amount specified in paragraph 
(1), the Secretary shall reserve $2,000,000 for admin-
istrative expenses and the provision of technical as-
sistance to States and Indian tribes with respect to 
the use of funds provided under this subsection. 
‘‘(3) ALLOTMENTS.— 
‘‘(A) 50 STATES AND THE DISTRICT OF CO-
LUMBIA.— 
‘‘(i) TOTAL
AMOUNT
TO
BE
ALLOT-
TED.—The Secretary shall allot a total of 
92.5 percent of the amount specified in 
paragraph (1) that is not reserved under 
paragraph (2) among the States that are 
not a territory and that are operating a 
program funded under this part, in accord-
ance with clause (ii) of this subparagraph. 
‘‘(ii) ALLOTMENT FORMULA.—The Sec-
retary shall allot to each such State the sum 
of the following percentages of the total 
amount described in clause (i): 
‘‘(I) 50 percent, multiplied by— 
‘‘(aa) the population of chil-
dren in the State, determined on 
the basis of the most recent popu-
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† HR 1319 EAS 
lation estimates as determined by 
the Bureau of the Census; divided 
by 
‘‘(bb) the total population of 
children in the States that are not 
territories, as so determined; plus 
‘‘(II) 50 percent, multiplied by— 
‘‘(aa) the total amount ex-
pended by the State for basic as-
sistance, non-recurrent short term 
benefits, and emergency assistance 
in fiscal year 2019, as reported by 
the State under section 411; di-
vided by 
‘‘(bb) the total amount ex-
pended by the States that are not 
territories for basic assistance, 
non-recurrent short term benefits, 
and emergency assistance in fiscal 
year 2019, as so reported by the 
States. 
‘‘(B) TERRITORIES AND INDIAN TRIBES.— 
The Secretary shall allot among the territories 
and Indian tribes otherwise eligible for a grant 
under this part such portions of 7.5 percent of
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the amount specified in paragraph (1) that are 
not reserved under paragraph (2) as the Sec-
retary deems appropriate based on the needs of 
the territory or Indian tribe involved. 
‘‘(C) EXPENDITURE COMMITMENT REQUIRE-
MENT.—To receive the full amount of funding 
payable under this subsection, a State or Indian 
tribe shall inform the Secretary as to whether it 
intends to use all of its allotment under this 
paragraph and provide that information— 
‘‘(i) in the case of a State that is not 
a territory, within 45 days after the date of 
the enactment of this subsection; or 
‘‘(ii) in the case of a territory or an 
Indian tribe, within 90 days after such date 
of enactment. 
‘‘(4) GRANTS.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
provide funds to each State and Indian tribe to 
which an amount is allotted under paragraph 
(3), from the amount so allotted. 
‘‘(B) TREATMENT OF UNUSED FUNDS.— 
‘‘(i) REALLOTMENT.—The Secretary 
shall reallot in accordance with paragraph 
(3) all funds provided to any State or In-
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dian tribe under this subsection that are 
unused, among the other States and Indian 
tribes eligible for funds under this sub-
section. For purposes of paragraph (3), the 
Secretary shall treat the funds as if in-
cluded in the amount specified in para-
graph (1). 
‘‘(ii) PROVISION.—The Secretary shall 
provide funds to each such other State or 
Indian tribe in an amount equal to the 
amount so reallotted. 
‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TER-
RITORIES.—In the case of a territory not operating a 
program funded under this part, the Secretary shall 
provide the funds required to be provided to the terri-
tory under this subsection, to the agency that admin-
isters the bulk of local human services programs in 
the territory. 
‘‘(6) USE OF FUNDS.— 
‘‘(A) IN GENERAL.—A State or Indian tribe 
to which funds are provided under this sub-
section may use the funds only for non-recurrent 
short term benefits, whether in the form of cash 
or in other forms.
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‘‘(B) LIMITATION ON USE FOR ADMINISTRA-
TIVE EXPENSES.—A State to which funds are 
provided under this subsection shall not expend 
more than 15 percent of the funds for adminis-
trative purposes. 
‘‘(C) NONSUPPLANTATION.—Funds provided 
under this subsection shall be used to supplement 
and not supplant other Federal, State, or tribal 
funds for services and activities that promote the 
purposes of this part. 
‘‘(D) EXPENDITURE DEADLINE.— 
‘‘(i) IN GENERAL.—Except as provided 
in clause (ii), a State or Indian tribe to 
which funds are provided under this sub-
section shall expend the funds not later than 
the end of fiscal year 2022. 
‘‘(ii) EXCEPTION
FOR
REALLOTTED 
FUNDS.—A State or Indian tribe to which 
funds are provided under paragraph (4)(B) 
shall expend the funds within 12 months 
after receipt. 
‘‘(7) SUSPENSION
OF
TERRITORY
SPENDING 
CAP.—Section 1108 shall not apply with respect to 
any funds provided under this subsection. 
‘‘(8) DEFINITIONS.—In this subsection:
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‘‘(A) APPLICABLE PERIOD.—The term ‘ap-
plicable period’ means the period that begins 
with April 1, 2021, and ends with September 30, 
2022. 
‘‘(B) NON-RECURRENT SHORT TERM BENE-
FITS.—The term ‘non-recurrent short term bene-
fits’ has the meaning given the term in OMB ap-
proved Form ACF–196R, published on July 31, 
2014. 
‘‘(C) STATE.—The term ‘State’ means the 
50 States of the United States, the District of 
Columbia, and the territories. 
‘‘(D) TERRITORY.—The term ‘territory’ 
means the Commonwealth of Puerto Rico, the 
United States Virgin Islands, Guam, American 
Samoa, and the Commonwealth of the Northern 
Mariana Islands.’’. 
Subtitle D—Elder Justice and 
Support Guarantee 
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DIS-
ABILITY SERVICES PROGRAMS. 
Subtitle A of title XX of the Social Security Act (42 
U.S.C. 1397–1397h) is amended by adding at the end the 
following:
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† HR 1319 EAS 
‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DIS-
ABILITY SERVICES PROGRAMS. 
‘‘(a) APPROPRIATION.—In addition to amounts other-
wise available, there is appropriated for fiscal year 2021, 
out of any money in the Treasury not otherwise appro-
priated, $276,000,000, to remain available until expended, 
to carry out the programs described in subtitle B. 
‘‘(b) USE OF FUNDS.—Of the amounts made available 
by subsection (a)— 
‘‘(1) $88,000,000 shall be made available to 
carry out the programs described in subtitle B in fis-
cal year 2021, of which not less than an amount 
equal to $100,0000,000 minus the amount previously 
provided in fiscal year 2021 to carry out section 
2042(b) shall be made available to carry out such sec-
tion; and 
‘‘(2) $188,000,000 shall be made available to 
carry out the programs described in subtitle B in fis-
cal year 2022, of which not less than $100,000,000 
shall be for activities described in section 2042(b).’’.
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Subtitle 
E—Support 
to 
Skilled 
Nursing Facilities in Response 
to COVID–19 
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT 
TO SKILLED NURSING FACILITIES THROUGH 
CONTRACTS WITH QUALITY IMPROVEMENT 
ORGANIZATIONS. 
Section 1862(g) of the Social Security Act (42 U.S.C. 
1395y(g)) is amended— 
(1) by striking ‘‘The Secretary’’ and inserting 
‘‘(1) The Secretary’’; and 
(2) by adding at the end the following new para-
graph: 
‘‘(2) In addition to any funds otherwise available, 
there are appropriated to the Secretary, out of any monies 
in the Treasury not otherwise obligated, $200,000,000, to 
remain available until expended, for purposes of requiring 
multiple organizations described in paragraph (1) to pro-
vide to skilled nursing facilities (as defined in section 
1819(a)), infection control and vaccination uptake support 
relating to the prevention or mitigation of COVID–19, as 
determined appropriate by the Secretary.’’.
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† HR 1319 EAS 
SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT 
AND EMPLOYEE SAFETY IN SKILLED NURSING 
FACILITIES. 
Section 1819 of the Social Security Act (42 U.S.C. 
1395i–3) is amended by adding at the end the following 
new subsection: 
‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to 
amounts otherwise available, there is appropriated to the 
Secretary, out of any monies in the Treasury not otherwise 
appropriated, $250,000,000, to remain available until ex-
pended, for purposes of allocating such amount among the 
States (including the District of Columbia and each terri-
tory of the United States) for such a State to establish and 
implement a strike team that will be deployed to a skilled 
nursing facility in the State with diagnosed or suspected 
cases of COVID–19 among residents or staff for the purposes 
of assisting with clinical care, infection control, or staffing 
during 
the 
emergency 
period 
described 
in 
section 
1135(g)(1)(B) and the 1-year period immediately following 
the end of such emergency period.’’. 
Subtitle F—Preserving Health 
Benefits for Workers 
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS. 
(a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION 
COVERAGE FOR INDIVIDUALS AND THEIR FAMILIES.— 
(1) PROVISION OF PREMIUM ASSISTANCE.—
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† HR 1319 EAS 
(A) REDUCTION OF PREMIUMS PAYABLE.— 
In the case of any premium for a period of cov-
erage during the period beginning on the first 
day of the first month beginning after the date 
of the enactment of this Act, and ending on Sep-
tember 30, 2021, for COBRA continuation cov-
erage with respect to any assistance eligible indi-
vidual described in paragraph (3), such indi-
vidual shall be treated for purposes of any 
COBRA continuation provision as having paid 
in full the amount of such premium. 
(B) PLAN ENROLLMENT OPTION.— 
(i) IN GENERAL.—Solely for purposes 
of this subsection, the COBRA continuation 
provisions shall be applied such that any 
assistance eligible individual who is en-
rolled in a group health plan offered by a 
plan sponsor may, not later than 90 days 
after the date of notice of the plan enroll-
ment option described in this subparagraph, 
elect to enroll in coverage under a plan of-
fered by such plan sponsor that is different 
than coverage under the plan in which such 
individual was enrolled at the time, in the 
case of any assistance eligible individual de-
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† HR 1319 EAS 
scribed in paragraph (3), the qualifying 
event specified in section 603(2) of the Em-
ployee Retirement Income Security Act of 
1974, section 4980B(f)(3)(B) of the Internal 
Revenue Code of 1986, or section 2203(2) of 
the Public Health Service Act, except for the 
voluntary termination of such individual’s 
employment by such individual, occurred, 
and such coverage shall be treated as 
COBRA continuation coverage for purposes 
of the applicable COBRA continuation cov-
erage provision. 
(ii) REQUIREMENTS.—Any assistance 
eligible individual may elect to enroll in 
different coverage as described in clause (i) 
only if— 
(I) the employer involved has 
made a determination that such em-
ployer will permit such assistance eli-
gible individual to enroll in different 
coverage as provided under this sub-
paragraph; 
(II) the premium for such dif-
ferent coverage does not exceed the pre-
mium for coverage in which such indi-
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† HR 1319 EAS 
vidual was enrolled at the time such 
qualifying event occurred; 
(III) the different coverage in 
which the individual elects to enroll is 
coverage that is also offered to simi-
larly situated active employees of the 
employer at the time at which such 
election is made; and 
(IV) the different coverage in 
which the individual elects to enroll is 
not— 
(aa) coverage that provides 
only excepted benefits as defined 
in section 9832(c) of the Internal 
Revenue Code of 1986, section 
733(c) of the Employee Retire-
ment Income Security Act of 
1974, and section 2791(c) of the 
Public Health Service Act; 
(bb) a qualified small em-
ployer health reimbursement ar-
rangement (as defined in section 
9831(d)(2) of the Internal Rev-
enue Code of 1986); or
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† HR 1319 EAS 
(cc) a flexible spending ar-
rangement (as defined in section 
106(c)(2) of the Internal Revenue 
Code of 1986). 
(2) LIMITATION OF PERIOD OF PREMIUM ASSIST-
ANCE.— 
(A) ELIGIBILITY
FOR
ADDITIONAL
COV-
ERAGE.—Paragraph (1)(A) shall not apply with 
respect to any assistance eligible individual de-
scribed in paragraph (3) for months of coverage 
beginning on or after the earlier of— 
(i) the first date that such individual 
is eligible for coverage under any other 
group health plan (other than coverage con-
sisting of only excepted benefits (as defined 
in section 9832(c) of the Internal Revenue 
Code of 1986, section 733(c) of the Em-
ployee Retirement Income Security Act of 
1974, and section 2791(c) of the Public 
Health Service Act), coverage under a flexi-
ble spending arrangement (as defined in 
section 106(c)(2) of the Internal Revenue 
Code of 1986), coverage under a qualified 
small employer health reimbursement ar-
rangement (as defined in section 9831(d)(2)
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† HR 1319 EAS 
of the Internal Revenue Code of 1986)), or 
eligible for benefits under the Medicare pro-
gram under title XVIII of the Social Secu-
rity Act; or 
(ii) the earlier of— 
(I) the date following the expira-
tion of the maximum period of con-
tinuation coverage required under the 
applicable COBRA continuation cov-
erage provision; or 
(II) the date following the expira-
tion of the period of continuation cov-
erage 
allowed 
under 
paragraph 
(4)(B)(ii). 
(B) NOTIFICATION REQUIREMENT.—Any as-
sistance eligible individual shall notify the group 
health plan with respect to which paragraph 
(1)(A) applies if such paragraph ceases to apply 
by reason of clause (i) of subparagraph (A) (as 
applicable). Such notice shall be provided to the 
group health plan in such time and manner as 
may be specified by the Secretary of Labor. 
(3) ASSISTANCE
ELIGIBLE
INDIVIDUAL.—For 
purposes of this section, the term ‘‘assistance eligible 
individual’’ means, with respect to a period of cov-
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† HR 1319 EAS 
erage during the period beginning on the first day of 
the first month beginning after the date of the enact-
ment of this Act, and ending on September 30, 2021, 
any individual that is a qualified beneficiary who— 
(A) is eligible for COBRA continuation cov-
erage by reason of a qualifying event specified in 
section 603(2) of the Employee Retirement In-
come 
Security 
Act 
of 
1974, 
section 
4980B(f)(3)(B) of the Internal Revenue Code of 
1986, or section 2203(2) of the Public Health 
Service Act, except for the voluntary termination 
of such individual’s employment by such indi-
vidual; and 
(B) elects such coverage. 
(4) EXTENSION OF ELECTION PERIOD AND EF-
FECT ON COVERAGE.— 
(A) IN GENERAL.—For purposes of apply-
ing section 605(a) of the Employee Retirement 
Income 
Security 
Act 
of 
1974, 
section 
4980B(f)(5)(A) of the Internal Revenue Code of 
1986, and section 2205(a) of the Public Health 
Service Act, in the case of— 
(i) an individual who does not have an 
election of COBRA continuation coverage in 
effect on the first day of the first month be-
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† HR 1319 EAS 
ginning after the date of the enactment of 
this Act but who would be an assistance eli-
gible individual described in paragraph (3) 
if such election were so in effect; or 
(ii) an individual who elected COBRA 
continuation coverage and discontinued 
from such coverage before the first day of 
the first month beginning after the date of 
the enactment of this Act, 
such individual may elect the COBRA continu-
ation coverage under the COBRA continuation 
coverage provisions containing such provisions 
during the period beginning on the first day of 
the first month beginning after the date of the 
enactment of this Act and ending 60 days after 
the date on which the notification required under 
paragraph (5)(C) is provided to such individual. 
(B) COMMENCEMENT OF COBRA CONTINU-
ATION
COVERAGE.—Any COBRA continuation 
coverage elected by a qualified beneficiary during 
an extended election period under subparagraph 
(A)— 
(i) shall commence (including for pur-
poses of applying the treatment of premium 
payments under paragraph (1)(A) and any
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† HR 1319 EAS 
cost-sharing requirements for items and 
services under a group health plan) with the 
first period of coverage beginning on or 
after the first day of the first month begin-
ning after the date of the enactment of this 
Act, and 
(ii) shall not extend beyond the period 
of COBRA continuation coverage that 
would have been required under the applica-
ble COBRA continuation coverage provision 
if the coverage had been elected as required 
under such provision or had not been dis-
continued. 
(5) NOTICES TO INDIVIDUALS.— 
(A) GENERAL NOTICE.— 
(i) IN GENERAL.—In the case of notices 
provided under section 606(a)(4) of the Em-
ployee Retirement Income Security Act of 
1974 
(29 
U.S.C. 
1166(4)), 
section 
4980B(f)(6)(D) of the Internal Revenue 
Code of 1986, or section 2206(4) of the Pub-
lic Health Service Act (42 U.S.C. 300bb– 
6(4)), with respect to individuals who, dur-
ing the period described in paragraph (3), 
become entitled to elect COBRA continu-
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† HR 1319 EAS 
ation coverage, the requirements of such 
provisions shall not be treated as met unless 
such notices include an additional written 
notification to the recipient in clear and 
understandable language of— 
(I) the availability of premium 
assistance with respect to such coverage 
under this subsection; and 
(II) the option to enroll in dif-
ferent coverage if the employer permits 
assistance eligible individuals described 
in paragraph (3) to elect enrollment in 
different coverage (as described in 
paragraph (1)(B)). 
(ii) ALTERNATIVE
NOTICE.—In the 
case of COBRA continuation coverage to 
which the notice provision under such sec-
tions does not apply, the Secretary of 
Labor, in consultation with the Secretary of 
the Treasury and the Secretary of Health 
and Human Services, shall, in consultation 
with administrators of the group health 
plans (or other entities) that provide or ad-
minister the COBRA continuation coverage
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† HR 1319 EAS 
involved, provide rules requiring the provi-
sion of such notice. 
(iii) FORM.—The requirement of the 
additional notification under this subpara-
graph may be met by amendment of exist-
ing notice forms or by inclusion of a sepa-
rate document with the notice otherwise re-
quired. 
(B) SPECIFIC REQUIREMENTS.—Each addi-
tional notification under subparagraph (A) shall 
include— 
(i) the forms necessary for establishing 
eligibility for premium assistance under 
this subsection; 
(ii) the name, address, and telephone 
number necessary to contact the plan ad-
ministrator and any other person main-
taining relevant information in connection 
with such premium assistance; 
(iii) a description of the extended elec-
tion period provided for in paragraph 
(4)(A); 
(iv) a description of the obligation of 
the qualified beneficiary under paragraph 
(2)(B) and the penalty provided under sec-
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† HR 1319 EAS 
tion 6720C of the Internal Revenue Code of 
1986 for failure to carry out the obligation; 
(v) a description, displayed in a 
prominent manner, of the qualified bene-
ficiary’s right to a subsidized premium and 
any conditions on entitlement to the sub-
sidized premium; and 
(vi) a description of the option of the 
qualified beneficiary to enroll in different 
coverage if the employer permits such bene-
ficiary to elect to enroll in such different 
coverage under paragraph (1)(B). 
(C) NOTICE
IN
CONNECTION
WITH
EX-
TENDED ELECTION PERIODS.—In the case of any 
assistance eligible individual described in para-
graph (3) (or any individual described in para-
graph (4)(A)) who became entitled to elect 
COBRA continuation coverage before the first 
day of the first month beginning after the date 
of the enactment of this Act, the administrator of 
the applicable group health plan (or other entity) 
shall provide (within 60 days after such first 
day of such first month) for the additional noti-
fication required to be provided under subpara-
graph (A) and failure to provide such notice
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† HR 1319 EAS 
shall be treated as a failure to meet the notice re-
quirements under the applicable COBRA con-
tinuation provision. 
(D) MODEL NOTICES.—Not later than 30 
days after the date of enactment of this Act, with 
respect to any assistance eligible individual de-
scribed in paragraph (3), the Secretary of Labor, 
in consultation with the Secretary of the Treas-
ury and the Secretary of Health and Human 
Services, shall prescribe models for the additional 
notification required under this paragraph. 
(6) NOTICE OF EXPIRATION OF PERIOD OF PRE-
MIUM ASSISTANCE.— 
(A) IN GENERAL.—With respect to any as-
sistance eligible individual, subject to subpara-
graph (B), the requirements of section 606(a)(4) 
of the Employee Retirement Income Security Act 
of 
1974 
(29 
U.S.C. 
1166(4)), 
section 
4980B(f)(6)(D) of the Internal Revenue Code of 
1986, or section 2206(4) of the Public Health 
Service Act (42 U.S.C. 300bb–6(4)), shall not be 
treated as met unless the plan administrator of 
the individual, during the period specified under 
subparagraph (C), provides to such individual a
326 
† HR 1319 EAS 
written notice in clear and understandable lan-
guage— 
(i) that the premium assistance for 
such individual will expire soon and the 
prominent identification of the date of such 
expiration; and 
(ii) that such individual may be eligi-
ble for coverage without any premium as-
sistance through— 
(I) COBRA continuation cov-
erage; or 
(II) coverage under a group health 
plan. 
(B) EXCEPTION.—The requirement for the 
group health plan administrator to provide the 
written notice under subparagraph (A) shall be 
waived if the premium assistance for such indi-
vidual expires pursuant to clause (i) of para-
graph (2)(A). 
(C) PERIOD SPECIFIED.—For purposes of 
subparagraph (A), the period specified in this 
subparagraph is, with respect to the date of expi-
ration of premium assistance for any assistance 
eligible individual pursuant to a limitation re-
quiring a notice under this paragraph, the pe-
327 
† HR 1319 EAS 
riod beginning on the day that is 45 days before 
the date of such expiration and ending on the 
day that is 15 days before the date of such expi-
ration. 
(D) MODEL NOTICES.—Not later than 45 
days after the date of enactment of this Act, with 
respect to any assistance eligible individual, the 
Secretary of Labor, in consultation with the Sec-
retary of the Treasury and the Secretary of 
Health and Human Services, shall prescribe 
models for the notification required under this 
paragraph. 
(7) REGULATIONS.—The Secretary of the Treas-
ury and the Secretary of Labor may jointly prescribe 
such regulations or other guidance as may be nec-
essary or appropriate to carry out the provisions of 
this subsection, including the prevention of fraud and 
abuse under this subsection, except that the Secretary 
of Labor and the Secretary of Health and Human 
Services may prescribe such regulations (including 
interim final regulations) or other guidance as may 
be necessary or appropriate to carry out the provi-
sions of paragraphs (5), (6), and (8). 
(8) OUTREACH.—
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† HR 1319 EAS 
(A) IN GENERAL.—The Secretary of Labor, 
in consultation with the Secretary of the Treas-
ury and the Secretary of Health and Human 
Services, shall provide outreach consisting of 
public education and enrollment assistance relat-
ing to premium assistance provided under this 
subsection. Such outreach shall target employers, 
group health plan administrators, public assist-
ance programs, States, insurers, and other enti-
ties as determined appropriate by such Secre-
taries. Such outreach shall include an initial 
focus on those individuals electing continuation 
coverage who are referred to in paragraph 
(5)(C). Information on such premium assistance, 
including enrollment, shall also be made avail-
able on websites of the Departments of Labor, 
Treasury, and Health and Human Services. 
(B) ENROLLMENT UNDER MEDICARE.—The 
Secretary of Health and Human Services shall 
provide outreach consisting of public education. 
Such outreach shall target individuals who lose 
health insurance coverage. Such outreach shall 
include information regarding enrollment for 
Medicare benefits for purposes of preventing mis-
taken delays of such enrollment by such individ-
329 
† HR 1319 EAS 
uals, including lifetime penalties for failure of 
timely enrollment. 
(9) DEFINITIONS.—For purposes of this section: 
(A) ADMINISTRATOR.—The term ‘‘adminis-
trator’’ has the meaning given such term in sec-
tion 3(16)(A) of the Employee Retirement In-
come Security Act of 1974, and includes a 
COBRA administrator. 
(B) COBRA CONTINUATION COVERAGE.—The 
term ‘‘COBRA continuation coverage’’ means 
continuation coverage provided pursuant to part 
6 of subtitle B of title I of the Employee Retire-
ment Income Security Act of 1974 (other than 
under section 609), title XXII of the Public 
Health Service Act, or section 4980B of the In-
ternal Revenue Code of 1986 (other than sub-
section (f)(1) of such section insofar as it relates 
to pediatric vaccines), or under a State program 
that provides comparable continuation coverage. 
Such term does not include coverage under a 
health flexible spending arrangement under a 
cafeteria plan within the meaning of section 125 
of the Internal Revenue Code of 1986. 
(C) COBRA CONTINUATION PROVISION.—The 
term ‘‘COBRA continuation provision’’ means
330 
† HR 1319 EAS 
the provisions of law described in subparagraph 
(B). 
(D) COVERED EMPLOYEE.—The term ‘‘cov-
ered employee’’ has the meaning given such term 
in section 607(2) of the Employee Retirement In-
come Security Act of 1974. 
(E) QUALIFIED
BENEFICIARY.—The term 
‘‘qualified beneficiary’’ has the meaning given 
such term in section 607(3) of the Employee Re-
tirement Income Security Act of 1974. 
(F) GROUP
HEALTH
PLAN.—The term 
‘‘group health plan’’ has the meaning given such 
term in section 607(1) of the Employee Retire-
ment Income Security Act of 1974. 
(G) STATE.—The term ‘‘State’’ includes the 
District of Columbia, the Commonwealth of 
Puerto Rico, the Virgin Islands, Guam, Amer-
ican Samoa, and the Commonwealth of the 
Northern Mariana Islands. 
(H) PERIOD OF COVERAGE.—Any reference 
in this subsection to a period of coverage shall be 
treated as a reference to a monthly or shorter pe-
riod of coverage with respect to which premiums 
are charged with respect to such coverage.
331 
† HR 1319 EAS 
(I) PLAN SPONSOR.—The term ‘‘plan spon-
sor’’ has the meaning given such term in section 
3(16)(B) of the Employee Retirement Income Se-
curity Act of 1974. 
(J) PREMIUM.—The term ‘‘premium’’ in-
cludes, with respect to COBRA continuation cov-
erage, any administrative fee. 
(10) IMPLEMENTATION
FUNDING.—In addition 
to amounts otherwise made available, out of any 
funds in the Treasury not otherwise appropriated, 
there are appropriated to the Secretary of Labor for 
fiscal year 2021, $10,000,000, to remain available 
until expended, for the Employee Benefits Security 
Administration to carry out the provisions of this 
subtitle. 
(b) COBRA PREMIUM ASSISTANCE.— 
(1) ALLOWANCE OF CREDIT.— 
(A) IN GENERAL.—Subchapter B of chapter 
65 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new 
section: 
‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSIST-
ANCE. 
‘‘(a) IN GENERAL.—The person to whom premiums 
are payable for continuation coverage under section
332 
† HR 1319 EAS 
9501(a)(1) of the American Rescue Plan Act of 2021 shall 
be allowed as a credit against the tax imposed by section 
3111(b), or so much of the taxes imposed under section 
3221(a) as are attributable to the rate in effect under sec-
tion 3111(b), for each calendar quarter an amount equal 
to the premiums not paid by assistance eligible individuals 
for such coverage by reason of such section 9501(a)(1) with 
respect to such calendar quarter. 
‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.— 
For purposes of subsection (a), except as otherwise provided 
by the Secretary, the person to whom premiums are payable 
under such continuation coverage shall be treated as 
being— 
‘‘(1) in the case of any group health plan which 
is a multiemployer plan (as defined in section 3(37) 
of the Employee Retirement Income Security Act of 
1974), the plan, 
‘‘(2) in the case of any group health plan not de-
scribed in paragraph (1)— 
‘‘(A) which is subject to the COBRA con-
tinuation provisions contained in— 
‘‘(i) the Internal Revenue Code of 
1986, 
‘‘(ii) the Employee Retirement Income 
Security Act of 1974, or
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† HR 1319 EAS 
‘‘(iii) the Public Health Service Act, or 
‘‘(B) under which some or all of the cov-
erage is not provided by insurance, 
the employer maintaining the plan, and 
‘‘(3) in the case of any group health plan not de-
scribed in paragraph (1) or (2), the insurer providing 
the coverage under the group health plan. 
‘‘(c) LIMITATIONS AND REFUNDABILITY.— 
‘‘(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with re-
spect to any calendar quarter shall not exceed the tax 
imposed by section 3111(b), or so much of the taxes 
imposed under section 3221(a) as are attributable to 
the rate in effect under section 3111(b), for such cal-
endar quarter (reduced by any credits allowed against 
such taxes under sections 3131, 3132, and 3134) on 
the wages paid with respect to the employment of all 
employees of the employer. 
‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 
‘‘(A) CREDIT
IS
REFUNDABLE.—If the 
amount of the credit under subsection (a) exceeds 
the limitation of paragraph (1) for any calendar 
quarter, such excess shall be treated as an over-
payment that shall be refunded under sections 
6402(a) and 6413(b).
334 
† HR 1319 EAS 
‘‘(B) CREDIT MAY BE ADVANCED.—In an-
ticipation of the credit, including the refundable 
portion under subparagraph (A), the credit may 
be advanced, according to forms and instructions 
provided by the Secretary, up to an amount cal-
culated under subsection (a) through the end of 
the most recent payroll period in the quarter. 
‘‘(C) TREATMENT OF DEPOSITS.—The Sec-
retary shall waive any penalty under section 
6656 for any failure to make a deposit of the tax 
imposed by section 3111(b), or so much of the 
taxes imposed under section 3221(a) as are at-
tributable to the rate in effect under section 
3111(b), if the Secretary determines that such 
failure was due to the anticipation of the credit 
allowed under this section. 
‘‘(D) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any amounts due to an employer under 
this paragraph shall be treated in the same man-
ner as a refund due from a credit provision re-
ferred to in subsection (b)(2) of such section. 
‘‘(3) OVERSTATEMENTS.—Any overstatement of 
the credit to which a person is entitled under this sec-
tion (and any amount paid by the Secretary as a re-
335 
† HR 1319 EAS 
sult of such overstatement) shall be treated as an un-
derpayment by such person of the taxes described in 
paragraph (1) and may be assessed and collected by 
the Secretary in the same manner as such taxes. 
‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of this 
section, the term ‘person’ includes the government of any 
State or political subdivision thereof, any Indian tribal 
government (as defined in section 139E(c)(1)), any agency 
or instrumentality of any of the foregoing, and any agency 
or instrumentality of the Government of the United States 
that is described in section 501(c)(1) and exempt from tax-
ation under section 501(a). 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes of 
chapter 1, the gross income of any person allowed a credit 
under this section shall be increased for the taxable year 
which includes the last day of any calendar quarter with 
respect to which such credit is allowed by the amount of 
such credit. No credit shall be allowed under this section 
with respect to any amount which is taken into account 
as qualified wages under section 2301 of the CARES Act 
or section 3134 of this title or as qualified health plan ex-
penses under section 7001(d) or 7003(d) of the Families 
First Coronavirus Response Act or section 3131 or 3132 
of this title.
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† HR 1319 EAS 
‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.— 
Notwithstanding section 6501, the limitation on the time 
period for the assessment of any amount attributable to a 
credit claimed under this section shall not expire before the 
date that is 5 years after the later of— 
‘‘(1) the date on which the original return which 
includes the calendar quarter with respect to which 
such credit is determined is filed, or 
‘‘(2) the date on which such return is treated as 
filed under section 6501(b)(2). 
‘‘(g) REGULATIONS.—The Secretary shall issue such 
regulations, or other guidance, forms, instructions, and 
publications, as may be necessary or appropriate to carry 
out this section, including— 
‘‘(1) the requirement to report information or the 
establishment of other methods for verifying the cor-
rect amounts of reimbursements under this section, 
‘‘(2) the application of this section to group 
health plans that are multiemployer plans (as defined 
in section 3(37) of the Employee Retirement Income 
Security Act of 1974), 
‘‘(3) to allow the advance payment of the credit 
determined under subsection (a), subject to the limita-
tions provided in this section, based on such informa-
tion as the Secretary shall require,
337 
† HR 1319 EAS 
‘‘(4) to provide for the reconciliation of such ad-
vance payment with the amount of the credit at the 
time of filing the return of tax for the applicable 
quarter or taxable year, and 
‘‘(5) allowing the credit to third party payors 
(including professional employer organizations, cer-
tified professional employer organizations, or agents 
under section 3504).’’. 
(B) CLERICAL AMENDMENT.—The table of 
sections for subchapter B of chapter 65 of the In-
ternal Revenue Code of 1986 is amended by add-
ing at the end the following new item: 
‘‘Sec. 6432. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE
DATE.—The amendments 
made by this paragraph shall apply to pre-
miums to which subsection (a)(1)(A) applies and 
wages paid on or after April 1, 2021. 
(D) SPECIAL RULE IN CASE OF EMPLOYEE 
PAYMENT THAT IS NOT REQUIRED UNDER THIS 
SECTION.— 
(i) IN GENERAL.—In the case of an as-
sistance eligible individual who pays, with 
respect any period of coverage to which sub-
section (a)(1)(A) applies, any amount of the 
premium for such coverage that the indi-
vidual would have (but for this Act) been
338 
† HR 1319 EAS 
required to pay, the person to whom such 
payment is payable shall reimburse such in-
dividual for the amount of such premium 
paid. 
(ii) CREDIT OF REIMBURSEMENT.—A 
person to which clause (i) applies shall be 
allowed a credit in the manner provided 
under section 6432 of the Internal Revenue 
Code of 1986 for any payment made to the 
employee under such clause. 
(iii) PAYMENT OF CREDITS.—Any per-
son to which clause (i) applies shall make 
the payment required under such clause to 
the individual not later than 60 days after 
the date on which such individual made the 
premium payment. 
(2) PENALTY FOR FAILURE TO NOTIFY HEALTH 
PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM 
ASSISTANCE.— 
(A) IN GENERAL.—Part I of subchapter B 
of chapter 68 of the Internal Revenue Code of 
1986 is amended by adding at the end the fol-
lowing new section:
339 
† HR 1319 EAS 
‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH 
PLAN OF CESSATION OF ELIGIBILITY FOR 
CONTINUATION COVERAGE PREMIUM ASSIST-
ANCE. 
‘‘(a) IN GENERAL.—Except in the case of a failure de-
scribed in subsection (b) or (c), any person required to no-
tify a group health plan under section 9501(a)(2)(B) of the 
American Rescue Plan Act of 2021 who fails to make such 
a notification at such time and in such manner as the Sec-
retary of Labor may require shall pay a penalty of $250 
for each such failure. 
‘‘(b) INTENTIONAL FAILURE.—In the case of any such 
failure that is fraudulent, such person shall pay a penalty 
equal to the greater of— 
‘‘(1) $250, or 
‘‘(2) 110 percent of the premium assistance pro-
vided under section 9501(a)(1)(A) of the American 
Rescue Plan Act of 2021 after termination of eligi-
bility under such section. 
‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty 
shall be imposed under this section with respect to any fail-
ure if it is shown that such failure is due to reasonable 
cause and not to willful neglect.’’. 
(B) CLERICAL AMENDMENT.—The table of 
sections of part I of subchapter B of chapter 68
340 
† HR 1319 EAS 
of such Code is amended by adding at the end 
the following new item: 
‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility 
for continuation coverage premium assistance.’’. 
(3) COORDINATION WITH HCTC.— 
(A) IN GENERAL.—Section 35(g)(9) of the 
Internal Revenue Code of 1986 is amended to 
read as follows: 
‘‘(9) CONTINUATION COVERAGE PREMIUM ASSIST-
ANCE.—In the case of an assistance eligible indi-
vidual who receives premium assistance for continu-
ation coverage under section 9501(a)(1) of the Amer-
ican Rescue Plan Act of 2021 for any month during 
the taxable year, such individual shall not be treated 
as an eligible individual, a certified individual, or a 
qualifying family member for purposes of this section 
or section 7527 with respect to such month.’’. 
(B) EFFECTIVE
DATE.—The amendment 
made by subparagraph (A) shall apply to tax-
able years ending after the date of the enactment 
of this Act. 
(4) EXCLUSION
OF
CONTINUATION
COVERAGE 
PREMIUM ASSISTANCE FROM GROSS INCOME.— 
(A) IN GENERAL.—Part III of subchapter B 
of chapter 1 of the Internal Revenue Code of
341 
† HR 1319 EAS 
1986 is amended by inserting after section 139H 
the following new section: 
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSIST-
ANCE. 
‘‘In the case of an assistance eligible individual (as 
defined in subsection (a)(3) of section 9501 of the American 
Rescue Plan Act of 2021), gross income does not include 
any premium assistance provided under subsection (a)(1) 
of such section.’’. 
(B) CLERICAL AMENDMENT.—The table of 
sections for part III of subchapter B of chapter 
1 of such Code is amended by inserting after the 
item relating to section 139H the following new 
item: 
‘‘Sec. 139I. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE
DATE.—The amendments 
made by this paragraph shall apply to taxable 
years ending after the date of the enactment of 
this Act.
342 
† HR 1319 EAS 
Subtitle G—Promoting Economic 
Security 
PART 1—2021 RECOVERY REBATES TO 
INDIVIDUALS 
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by inserting 
after section 6428A the following new section: 
‘‘SEC. 6428B. 2021 RECOVERY REBATES TO 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 2021 an amount equal to the 2021 rebate amount deter-
mined for such taxable year. 
‘‘(b) 2021 REBATE AMOUNT.—For purposes of this sec-
tion, the term ‘2021 rebate amount’ means, with respect to 
any taxpayer for any taxable year, the sum of— 
‘‘(1) $1,400 ($2,800 in the case of a joint re-
turn), plus 
‘‘(2) $1,400 multiplied by the number of depend-
ents of the taxpayer for such taxable year. 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this sec-
tion, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual,
343 
† HR 1319 EAS 
‘‘(2) any individual who is a dependent of an-
other taxpayer for a taxable year beginning in the 
calendar year in which the individual’s taxable year 
begins, and 
‘‘(3) an estate or trust. 
‘‘(d) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.— 
‘‘(1) IN GENERAL.—The amount of the credit al-
lowed by subsection (a) (determined without regard to 
this subsection and subsection (f)) shall be reduced 
(but not below zero) by the amount which bears the 
same ratio to such credit (as so determined) as— 
‘‘(A) the excess of— 
‘‘(i) the taxpayer’s adjusted gross in-
come for such taxable year, over 
‘‘(ii) $75,000, bears to 
‘‘(B) $5,000. 
‘‘(2) SPECIAL RULES.— 
‘‘(A) 
JOINT
RETURN
OR
SURVIVING 
SPOUSE.—In the case of a joint return or a sur-
viving spouse (as defined in section 2(a)), para-
graph (1) shall be applied by substituting 
‘$150,000’ for ‘$75,000’ and ‘$10,000’ for 
‘$5,000’.
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† HR 1319 EAS 
‘‘(B) HEAD OF HOUSEHOLD.—In the case of 
a head of household (as defined in section 2(b)), 
paragraph (1) shall be applied by substituting 
‘$112,500’ for ‘$75,000’ and ‘$7,500’ for ‘$5,000’. 
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) DEPENDENT
DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
‘‘(2) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(A) IN GENERAL.—In the case of a return 
other than a joint return, the $1,400 amount in 
subsection (b)(1) shall be treated as being zero 
unless the taxpayer includes the valid identifica-
tion number of the taxpayer on the return of tax 
for the taxable year. 
‘‘(B) JOINT
RETURNS.—In the case of a 
joint return, the $2,800 amount in subsection 
(b)(1) shall be treated as being— 
‘‘(i) $1,400 if the valid identification 
number of only 1 spouse is included on the 
return of tax for the taxable year, and 
‘‘(ii) zero if the valid identification 
number of neither spouse is so included. 
‘‘(C) DEPENDENTS.—A dependent shall not 
be taken into account under subsection (b)(2) un-
345 
† HR 1319 EAS 
less the valid identification number of such de-
pendent is included on the return of tax for the 
taxable year. 
‘‘(D) VALID IDENTIFICATION NUMBER.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘valid identifica-
tion number’ means a social security num-
ber issued to an individual by the Social 
Security Administration on or before the 
due date for filing the return for the taxable 
year. 
‘‘(ii) ADOPTION TAXPAYER IDENTIFICA-
TION NUMBER.—For purposes of subpara-
graph (C), in the case of a dependent who 
is adopted or placed for adoption, the term 
‘valid identification number’ shall include 
the adoption taxpayer identification num-
ber of such dependent. 
‘‘(E) SPECIAL RULE FOR MEMBERS OF THE 
ARMED
FORCES.—Subparagraph (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 the 
valid identification number of at least 1 spouse
346 
† HR 1319 EAS 
is included on the return of tax for the taxable 
year. 
‘‘(F) COORDINATION
WITH
CERTAIN
AD-
VANCE PAYMENTS.—In the case of any payment 
determined pursuant to subsection (g)(6), a valid 
identification number shall be treated for pur-
poses of this paragraph as included on the tax-
payer’s return of tax if such valid identification 
number is available to the Secretary as described 
in such subsection. 
‘‘(G) MATHEMATICAL OR CLERICAL ERROR 
AUTHORITY.—Any omission of a correct valid 
identification number required under this para-
graph shall be treated as a mathematical or cler-
ical error for purposes of applying section 
6213(g)(2) to such omission. 
‘‘(3) CREDIT
TREATED
AS
REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as al-
lowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(f) COORDINATION WITH ADVANCE REFUNDS
OF 
CREDIT.— 
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—The 
amount of the credit which would (but for this para-
graph) be allowable under subsection (a) shall be re-
347 
† HR 1319 EAS 
duced (but not below zero) by the aggregate refunds 
and credits made or allowed to the taxpayer (or, ex-
cept as otherwise provided by the Secretary, any de-
pendent of the taxpayer) under subsection (g). Any 
failure to so reduce the credit shall be treated as aris-
ing out of a mathematical or clerical error and as-
sessed according to section 6213(b)(1). 
‘‘(2) JOINT RETURNS.—Except as otherwise pro-
vided by the Secretary, in the case of a refund or 
credit made or allowed under subsection (g) 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. 
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (5) 
and (6), each individual who was an eligible indi-
vidual for such individual’s first taxable year begin-
ning in 2019 shall be treated as having made a pay-
ment against the tax imposed by chapter 1 for such 
taxable year in an amount equal to the advance re-
fund amount for such taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the advance refund amount is the 
amount that would have been allowed as a credit
348 
† HR 1319 EAS 
under this section for such taxable year if this 
section (other than subsection (f) and this sub-
section) had applied to such taxable year. 
‘‘(B) TREATMENT
OF
DECEASED
INDIVID-
UALS.—For purposes of determining the advance 
refund amount with respect to such taxable 
year— 
‘‘(i) any individual who was deceased 
before January 1, 2021, shall be treated for 
purposes of applying subsection (e)(2) in 
the same manner as if the valid identifica-
tion number of such person was not in-
cluded on the return of tax for such taxable 
year (except that subparagraph (E) thereof 
shall not apply), 
‘‘(ii) notwithstanding clause (i), in the 
case of a joint return with respect to which 
only 1 spouse is deceased before January 1, 
2021, such deceased spouse was a member of 
the Armed Forces of the United States at 
any time during the taxable year, and the 
valid identification number of such deceased 
spouse is included on the return of tax for 
the taxable year, the valid identification 
number of 1 (and only 1) spouse shall be
349 
† HR 1319 EAS 
treated as included on the return of tax for 
the taxable year for purposes of applying 
subsection (e)(2)(B) with respect to such 
joint return, and 
‘‘(iii) no amount shall be determined 
under subsection (e)(2) with respect to any 
dependent of the taxpayer if the taxpayer 
(both spouses in the case of a joint return) 
was deceased before January 1, 2021. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.—The 
Secretary shall, subject to the provisions of this title 
and consistent with rules similar to the rules of sub-
paragraphs (B) and (C) of section 6428A(f)(3), re-
fund or credit any overpayment attributable to this 
subsection as rapidly as possible, consistent with a 
rapid effort to make payments attributable to such 
overpayments electronically if appropriate. No refund 
or credit shall be made or allowed under this sub-
section after December 31, 2021. 
‘‘(4) NO INTEREST.—No interest shall be allowed 
on any overpayment attributable to this subsection. 
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
FILED A RETURN OF TAX FOR 2020.— 
‘‘(A) APPLICATION TO 2020 RETURNS FILED 
AT TIME OF INITIAL DETERMINATION.—If, at the
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time of any determination made pursuant to 
paragraph (3), the individual referred to in 
paragraph (1) has filed a return of tax for the 
individual’s first taxable year beginning in 
2020, paragraph (1) shall be applied with re-
spect to such individual by substituting ‘2020’ 
for ‘2019’. 
‘‘(B) ADDITIONAL PAYMENT.— 
‘‘(i) IN GENERAL.—In the case of any 
individual who files, before the additional 
payment determination date, a return of 
tax for such individual’s first taxable year 
beginning in 2020, the Secretary shall make 
a payment (in addition to any payment 
made under paragraph (1)) to such indi-
vidual equal to the excess (if any) of— 
‘‘(I) the amount which would be 
determined under paragraph (1) (after 
the application of subparagraph (A)) 
by applying paragraph (1) as of the 
additional 
payment 
determination 
date, over 
‘‘(II) the amount of any payment 
made with respect to such individual 
under paragraph (1).
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† HR 1319 EAS 
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
MINATION
DATE.—The term ‘additional 
payment determination date’ means the 
earlier of— 
‘‘(I) the date which is 90 days 
after the 2020 calendar year filing 
deadline, or 
‘‘(II) September 1, 2021. 
‘‘(iii) 2020 CALENDAR
YEAR
FILING 
DEADLINE.—The term ‘2020 calendar year 
filing deadline’ means the date specified in 
section 6072(a) with respect to returns for 
calendar year 2020. Such date shall be de-
termined after taking into account any pe-
riod disregarded under section 7508A if 
such disregard applies to substantially all 
returns for calendar year 2020 to which sec-
tion 6072(a) applies. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR 2019 OR 
2020 AT TIME OF DETERMINATION.—In the case of any 
individual who, at the time of any determination 
made pursuant to paragraph (3), has filed a tax re-
turn for neither the year described in paragraph (1) 
nor for the year described in paragraph (5)(A), the
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† HR 1319 EAS 
Secretary shall, consistent with rules similar to the 
rules of section 6428A(f)(5)(H)(i), apply paragraph 
(1) on the basis of information available to the Sec-
retary and shall, on the basis of such information, de-
termine the advance refund amount with respect to 
such individual without regard to subsection (d) un-
less the Secretary has reason to know that such 
amount would otherwise be reduced by reason of such 
subsection. 
‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-
ING RETURN.—Solely for purposes of this subsection, 
a return of tax shall not be treated as filed until such 
return has been processed by the Internal Revenue 
Service. 
‘‘(8) RESTRICTION
ON
USE
OF
CERTAIN
PRE-
VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 
made by the Secretary to individuals under this sec-
tion shall not be in the form of an increase in the bal-
ance of any previously issued prepaid debit card if, 
as of the time of the issuance of such card, such card 
was issued solely for purposes of making payments 
under section 6428 or 6428A. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary or
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† HR 1319 EAS 
appropriate to carry out the purposes of this section, in-
cluding— 
‘‘(1) regulations or other guidance providing tax-
payers the opportunity to provide the Secretary infor-
mation sufficient to allow the Secretary to make pay-
ments to such taxpayers under subsection (g) (includ-
ing the determination of the amount of such pay-
ment) if such information is not otherwise available 
to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to 
the maximum extent administratively practicable 
that, in determining the amount of any credit under 
subsection (a) and any credit or refund under sub-
section (g), an individual is not taken into account 
more than once, including by different taxpayers and 
including by reason of a change in joint return status 
or dependent status between the taxable year for 
which an advance refund amount is determined and 
the taxable year for which a credit under subsection 
(a) is determined. 
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
bust and comprehensive outreach program to ensure that 
all taxpayers described in subsection (h)(1) learn of their 
eligibility for the advance refunds and credits under sub-
section (g); are advised of the opportunity to receive such
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† HR 1319 EAS 
advance refunds and credits as provided under subsection 
(h)(1); and are provided assistance in applying for such 
advance refunds and credits.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treasury 
shall pay to each possession of the United States 
which has a mirror code tax system amounts equal to 
the loss (if any) to that possession by reason of the 
amendments made by this section. Such amounts 
shall be determined by the Secretary of the Treasury 
based on information provided by the government of 
the respective possession. 
(2) PAYMENTS
TO
OTHER
POSSESSIONS.—The 
Secretary of the Treasury shall pay to each possession 
of the United States which does not have a mirror 
code tax system amounts estimated by the Secretary 
of the Treasury as being equal to the aggregate bene-
fits (if any) that would have been provided to resi-
dents of such possession by reason of the amendments 
made by this section if a mirror code tax system had 
been in effect in such possession. The preceding sen-
tence shall not apply unless the respective possession 
has a plan, which has been approved by the Secretary
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† HR 1319 EAS 
of the Treasury, under which such possession will 
promptly distribute such payments to its residents. 
(3) INCLUSION OF ADMINISTRATIVE EXPENSES.— 
The Secretary of the Treasury shall pay to each pos-
session of the United States to which the Secretary 
makes a payment under paragraph (1) or (2) an 
amount equal to the lesser of— 
(A) the increase (if any) of the administra-
tive expenses of such possession— 
(i) in the case of a possession described 
in paragraph (1), by reason of the amend-
ments made by this section, and 
(ii) in the case of a possession de-
scribed in paragraph (2), by reason of car-
rying out the plan described in such para-
graph, or 
(B) $500,000 ($10,000,000 in the case of 
Puerto Rico). 
The amount described in subparagraph (A) shall be 
determined by the Secretary of the Treasury based on 
information provided by the government of the respec-
tive possession. 
(4) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No credit 
shall be allowed against United States income taxes
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† HR 1319 EAS 
under section 6428B of the Internal Revenue Code of 
1986 (as added by this section), nor shall any credit 
or refund be made or allowed under subsection (g) of 
such 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 (2). 
(5) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if the 
income tax liability of the residents of such possession 
under such system is determined by reference to the 
income tax laws of the United States as if such pos-
session were the United States. 
(6) TREATMENT OF PAYMENTS.—For purposes of 
section 1324 of title 31, United States Code, the pay-
ments 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. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986
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† HR 1319 EAS 
is amended by striking ‘‘6428, and 6428A’’ and in-
serting ‘‘6428, 6428A, and 6428B’’. 
(2) EXCEPTION FROM REDUCTION OR OFFSET.— 
Any refund payable by reason of section 6428B(g) of 
the Internal Revenue Code of 1986 (as added by this 
section), or any such refund payable by reason of sub-
section (b) of this section, shall not be— 
(A) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986 or any 
similar authority permitting offset, or 
(B) reduced or offset by other assessed Fed-
eral taxes that would otherwise be subject to levy 
or collection. 
(3) CONFORMING AMENDMENTS.— 
(A) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘6428B,’’ after ‘‘6428A,’’. 
(B) The table of sections for subchapter B of 
chapter 65 of the Internal Revenue Code of 1986 
is amended by inserting after the item relating 
to section 6428A the following new item: 
‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’. 
(d) APPROPRIATIONS.—Immediately upon the enact-
ment of this Act, in addition to amounts otherwise avail-
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† HR 1319 EAS 
able, there are appropriated for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated: 
(1) $1,464,500,000 to remain available until 
September 30, 2023 for necessary expenses for the In-
ternal Revenue Service for the administration of the 
advance payments, the provision of taxpayer assist-
ance, and the furtherance of integrated, modernized, 
and secure Internal Revenue Service systems, of which 
up to $20,000,000 is available for premium pay for 
services related to the development of information 
technology as determined by the Commissioner of the 
Internal Revenue occurring between January 1, 2020 
and December 31, 2022, and all of which shall supple-
ment and not supplant any other appropriations that 
may be available for this purpose. 
(2) $7,000,000 to remain available until Sep-
tember 30, 2022, for necessary expenses for the Bu-
reau of the Fiscal Service to carry out this section 
(and the amendments made by this section), which 
shall supplement and not supplant any other appro-
priations that may be available for this purpose, and 
(3) $8,000,000 to remain available until Sep-
tember 30, 2023, for the Treasury Inspector General 
for Tax Administration for the purposes of overseeing 
activities related to the administration of this section
359 
† HR 1319 EAS 
(and the amendments made by this section), which 
shall supplement and not supplant any other appro-
priations that may be available for this purpose. 
PART 2—CHILD TAX CREDIT 
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021. 
(a) IN GENERAL.—Section 24 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new subsection: 
‘‘(i) SPECIAL RULES FOR 2021.—In the case of any 
taxable year beginning after December 31, 2020, and before 
January 1, 2022— 
‘‘(1) REFUNDABLE CREDIT.—If the taxpayer (in 
the case of a joint return, either spouse) has a prin-
cipal place of abode in the United States (determined 
as provided in section 32) for more than one-half of 
the taxable year or is a bona fide resident of Puerto 
Rico (within the meaning of section 937(a)) for such 
taxable year— 
‘‘(A) subsection (d) shall not apply, and 
‘‘(B) so much of the credit determined under 
subsection (a) (after application of subparagraph 
(A)) as does not exceed the amount of such credit 
which would be so determined without regard to 
subsection (h)(4) shall be allowed under subpart 
C (and not allowed under this subpart).
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† HR 1319 EAS 
‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT 
AS QUALIFYING CHILDREN.—This section shall be ap-
plied— 
‘‘(A) by substituting ‘age 18’ for ‘age 17’ in 
subsection (c)(1), and 
‘‘(B) by substituting ‘described in subsection 
(c) (determined after the application of sub-
section (i)(2)(A))’ for ‘described in subsection (c)’ 
in subsection (h)(4)(A). 
‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall 
not apply and subsection (a) shall be applied by sub-
stituting ‘$3,000 ($3,600 in the case of a qualifying 
child who has not attained age 6 as of the close of the 
calendar year in which the taxable year of the tax-
payer begins)’ for ‘$1,000’. 
‘‘(4) REDUCTION OF INCREASED CREDIT AMOUNT 
BASED ON MODIFIED ADJUSTED GROSS INCOME.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit allowable under subsection (a) (determined 
without regard to subsection (b)) shall be reduced 
by $50 for each $1,000 (or fraction thereof) by 
which the taxpayer’s modified adjusted gross in-
come (as defined in subsection (b)) exceeds the 
applicable threshold amount.
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† HR 1319 EAS 
‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 
For purposes of this paragraph, the term ‘appli-
cable threshold amount’ means— 
‘‘(i) $150,000, in the case of a joint re-
turn or surviving spouse (as defined in sec-
tion 2(a)) , 
‘‘(ii) $112,500, in the case of a head of 
household (as defined in section 2(b)), and 
‘‘(iii) $75,000, in any other case. 
‘‘(C) LIMITATION ON REDUCTION.— 
‘‘(i) IN GENERAL.—The amount of the 
reduction under subparagraph (A) shall not 
exceed the lesser of— 
‘‘(I) the applicable credit increase 
amount, or 
‘‘(II) 5 percent of the applicable 
phaseout threshold range. 
‘‘(ii) APPLICABLE
CREDIT
INCREASE 
AMOUNT.—For purposes of this subpara-
graph, the term ‘applicable credit increase 
amount’ means the excess (if any) of— 
‘‘(I) the amount of the credit al-
lowable under this section for the tax-
able year determined without regard to 
this paragraph and subsection (b), over
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† HR 1319 EAS 
‘‘(II) the amount of such credit as 
so determined and without regard to 
paragraph (3). 
‘‘(iii) 
APPLICABLE
PHASEOUT 
THRESHOLD RANGE.—For purposes of this 
subparagraph, the term ‘applicable phaseout 
threshold range’ means the excess of— 
‘‘(I) the threshold amount appli-
cable to the taxpayer under subsection 
(b) (determined after the application of 
subsection (h)(3)), over 
‘‘(II) 
the 
applicable 
threshold 
amount applicable to the taxpayer 
under this paragraph. 
‘‘(D) COORDINATION WITH LIMITATION ON 
OVERALL CREDIT.—Subsection (b) shall be ap-
plied by substituting ‘the credit allowable under 
subsection (a) (determined after the application 
of subsection (i)(4)(A)’ for ‘the credit allowable 
under subsection (a)’.’’. 
(b) ADVANCE PAYMENT OF CREDIT.— 
(1) IN GENERAL.—Chapter 77 of such Code is 
amended by inserting after section 7527 the following 
new section:
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† HR 1319 EAS 
‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 
‘‘(a) IN GENERAL.—The Secretary shall establish a 
program for making periodic payments to taxpayers which, 
in the aggregate during any calendar year, equal the an-
nual advance amount determined with respect to such tax-
payer for such calendar year. Except as provided in sub-
section (b)(3)(B), the periodic payments made to any tax-
payer for any calendar year shall be in equal amounts. 
‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the term ‘annual advance amount’ 
means, with respect to any taxpayer for any calendar 
year, the amount (if any) which is estimated by the 
Secretary as being equal to 50 percent of the amount 
which would be treated as allowed under subpart C 
of part IV of subchapter A of chapter 1 by reason of 
section 24(i)(1) for the taxpayer’s taxable year begin-
ning in such calendar year if— 
‘‘(A) the status of the taxpayer as a tax-
payer described in section 24(i)(1) is determined 
with respect to the reference taxable year, 
‘‘(B) the taxpayer’s modified adjusted gross 
income for such taxable year is equal to the tax-
payer’s modified adjusted gross income for the 
reference taxable year,
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† HR 1319 EAS 
‘‘(C) the only children of such taxpayer for 
such taxable year are qualifying children prop-
erly claimed on the taxpayer’s return of tax for 
the reference taxable year, and 
‘‘(D) the ages of such children (and the sta-
tus of such children as qualifying children) are 
determined for such taxable year by taking into 
account the passage of time since the reference 
taxable year. 
‘‘(2) REFERENCE
TAXABLE
YEAR.—Except as 
provided in paragraph (3)(A), the term ‘reference tax-
able year’ means, with respect to any taxpayer for 
any calendar year, the taxpayer’s taxable year begin-
ning in the preceding calendar year or, in the case 
of taxpayer who did not file a return of tax for such 
taxable year, the taxpayer’s taxable year beginning in 
the second preceding calendar year. 
‘‘(3) MODIFICATIONS DURING CALENDAR YEAR.— 
‘‘(A) IN
GENERAL.—The Secretary may 
modify, during any calendar year, the annual 
advance amount with respect to any taxpayer 
for such calendar year to take into account— 
‘‘(i) a return of tax filed by such tax-
payer during such calendar year (and the 
taxable year to which such return relates
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† HR 1319 EAS 
may be taken into account as the reference 
taxable year), and 
‘‘(ii) any other information provided 
by the taxpayer to the Secretary which al-
lows the Secretary to determine payments 
under subsection (a) which, in the aggregate 
during any taxable year of the taxpayer, 
more closely total the Secretary’s estimate of 
the amount treated as allowed under sub-
part C of part IV of subchapter A of chapter 
1 by reason of section 24(i)(1) for such tax-
able year of such taxpayer. 
‘‘(B) ADJUSTMENT TO REFLECT EXCESS OR 
DEFICIT IN PRIOR PAYMENTS.—In the case of 
any modification of the annual advance amount 
under subparagraph (A), the Secretary may ad-
just the amount of any periodic payment made 
after the date of such modification to properly 
take into account the amount by which any peri-
odic payment made before such date was greater 
than or less than the amount that such payment 
would have been on the basis of the annual ad-
vance amount as so modified. 
‘‘(4) DETERMINATION OF STATUS.—If informa-
tion contained in the taxpayer’s return of tax for the
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† HR 1319 EAS 
reference taxable year does not establish the status of 
the taxpayer as being described in section 24(i)(1), 
the Secretary shall, for purposes of paragraph (1)(A), 
determine such status based on information known to 
the Secretary. 
‘‘(5) TREATMENT OF CERTAIN DEATHS.—A child 
shall not be taken into account in determining the an-
nual advance amount under paragraph (1) if the 
death of such child is known to the Secretary as of 
the beginning of the calendar year for which the esti-
mate under such paragraph is made. 
‘‘(c) ON-LINE INFORMATION PORTAL.—The Secretary 
shall establish an on-line portal which allows taxpayers 
to— 
‘‘(1) elect not to receive payments under this sec-
tion, and 
‘‘(2) provide information to the Secretary which 
would be relevant to a modification under subsection 
(b)(3)(B) of the annual advance amount, including 
information regarding— 
‘‘(A) a change in the number of the tax-
payer’s qualifying children, including by reason 
of the birth of a child, 
‘‘(B) a change in the taxpayer’s marital 
status,
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† HR 1319 EAS 
‘‘(C) a significant change in the taxpayer’s 
income, and 
‘‘(D) any other factor which the Secretary 
may provide. 
‘‘(d) NOTICE OF PAYMENTS.—Not later than January 
31 of the calendar year following any calendar year during 
which the Secretary makes one or more payments to any 
taxpayer under this section, the Secretary shall provide 
such taxpayer with a written notice which includes the tax-
payer’s taxpayer identity (as defined in section 6103(b)(6)), 
the aggregate amount of such payments made to such tax-
payer during such calendar year, and such other informa-
tion as the Secretary determines appropriate. 
‘‘(e) ADMINISTRATIVE PROVISIONS.— 
‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAY-
MENT
REQUIREMENT.—The payments made by the 
Secretary under subsection (a) shall be made by elec-
tronic funds transfer to the same extent and in the 
same manner as if such payments were Federal pay-
ments not made under this title. 
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of subparagraphs (B) and (C) of 
section 6428A(f)(3) shall apply for purposes of this 
section.
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† HR 1319 EAS 
‘‘(3) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any payment made to any individual under 
this section shall not be— 
‘‘(A) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
or any similar authority permitting offset, or 
‘‘(B) reduced or offset by other assessed Fed-
eral taxes that would otherwise be subject to levy 
or collection. 
‘‘(4) APPLICATION
OF
ADVANCE
PAYMENTS
IN 
THE POSSESSIONS OF THE UNITED STATES.— 
‘‘(A) IN GENERAL.—The advance payment 
amount determined under this section shall be 
determined— 
‘‘(i) by applying section 24(i)(1) with-
out regard to the phrase ‘or is a bona fide 
resident of Puerto Rico (within the meaning 
of section 937(a))’, and 
‘‘(ii) 
without 
regard 
to 
section 
24(k)(3)(C)(ii)(I). 
‘‘(B) MIRROR CODE POSSESSIONS.—In the 
case of any possession of the United States with 
a mirror code tax system (as defined in section 
24(k)), this section shall not be treated as part 
of the income tax laws of the United States for
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† HR 1319 EAS 
purposes of determining the income tax law of 
such possession unless such possession elects to 
have this section be so treated. 
‘‘(C) ADMINISTRATIVE
EXPENSES
OF
AD-
VANCE PAYMENTS.— 
‘‘(i) MIRROR CODE POSSESSIONS.—In 
the case of any possession described in sub-
paragraph (B) which makes the election de-
scribed in such subparagraph, the amount 
otherwise paid by the Secretary to such pos-
session under section 24(k)(1)(A) with re-
spect to taxable years beginning in 2021 
shall be increased by $300,000 if such pos-
session has a plan, which has been approved 
by the Secretary, for making advance pay-
ments consistent with such election. 
‘‘(ii) AMERICAN SAMOA.—The amount 
otherwise paid by the Secretary to Amer-
ican Samoa under subparagraph (A) of sec-
tion 24(k)(3) with respect to taxable years 
beginning in 2021 shall be increased by 
$300,000 if the plan described in subpara-
graph (B) of such section includes a pro-
gram, which has been approved by the Sec-
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† HR 1319 EAS 
retary, for making advance payments under 
rules similar to the rules of this section. 
‘‘(iii) TIMING OF PAYMENT.—The Sec-
retary may pay, upon the request of the 
possession of the United States to which the 
payment is to be made, the amount of the 
increase determined under clause (i) or (ii) 
immediately upon approval of the plan re-
ferred to in such clause, respectively. 
‘‘(f) APPLICATION.—No payments shall be made under 
the program established under subsection (a) with respect 
to— 
‘‘(1) any period before July 1, 2021, or 
‘‘(2) any period after December 31, 2021. 
‘‘(g) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as the Secretary determines 
necessary or appropriate to carry out the purposes of this 
section and subsections (i)(1) and (j) of section 24, includ-
ing regulations or other guidance which provides for the 
application of such provisions where the filing status of the 
taxpayer for a taxable year is different from the status used 
for determining the annual advance amount.’’. 
(2) RECONCILIATION OF CREDIT AND ADVANCE 
CREDIT.—Section 24 of such Code, as amended by the
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† HR 1319 EAS 
preceding provision of this Act, is amended by adding 
at the end the following new subsection: 
‘‘(j) RECONCILIATION OF CREDIT AND ADVANCE CRED-
IT.— 
‘‘(1) IN GENERAL.—The amount of the credit al-
lowed under this section to any taxpayer for any tax-
able year shall be reduced (but not below zero) by the 
aggregate amount of payments made under section 
7527A to such taxpayer during such taxable year. 
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). 
‘‘(2) EXCESS ADVANCE PAYMENTS.— 
‘‘(A) IN GENERAL.—If the aggregate amount 
of payments under section 7527A to the taxpayer 
during the taxable year exceeds the amount of 
the credit allowed under this section to such tax-
payer for such taxable year (determined without 
regard to paragraph (1)), the tax imposed by 
this chapter for such taxable year shall be in-
creased by the amount of such excess. Any failure 
to so increase the tax shall be treated as arising 
out of a mathematical or clerical error and as-
sessed according to section 6213(b)(1).
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† HR 1319 EAS 
‘‘(B) SAFE HARBOR BASED ON MODIFIED 
ADJUSTED GROSS INCOME.— 
‘‘(i) IN GENERAL.—In the case of a 
taxpayer whose modified adjusted gross in-
come (as defined in subsection (b)) for the 
taxable year does not exceed 200 percent of 
the applicable income threshold, the amount 
of the increase determined under subpara-
graph (A) with respect to such taxpayer for 
such taxable year shall be reduced (but not 
below zero) by the safe harbor amount. 
‘‘(ii) PHASE
OUT
OF
SAFE
HARBOR 
AMOUNT.—In the case of a taxpayer whose 
modified adjusted gross income (as defined 
in subsection (b)) for the taxable year ex-
ceeds the applicable income threshold, the 
safe harbor amount otherwise in effect 
under clause (i) shall be reduced by the 
amount which bears the same ratio to such 
amount as such excess bears to the applica-
ble income threshold. 
‘‘(iii) APPLICABLE
INCOME
THRESH-
OLD.—For purposes of this subparagraph, 
the term ‘applicable income threshold’ 
means—
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† HR 1319 EAS 
‘‘(I) $60,000 in the case of a joint 
return or surviving spouse (as defined 
in section 2(a)), 
‘‘(II) $50,000 in the case of a 
head of household, and 
‘‘(III) $40,000 in any other case. 
‘‘(iv) SAFE
HARBOR
AMOUNT.—For 
purposes of this subparagraph, the term 
‘safe harbor amount’ means, with respect to 
any taxable year, the product of— 
‘‘(I) $2,000, multiplied by 
‘‘(II) the excess (if any) of the 
number of qualified children taken into 
account in determining the annual ad-
vance amount with respect to the tax-
payer under section 7527A with re-
spect to months beginning in such tax-
able year, over the number of qualified 
children taken into account in deter-
mining the credit allowed under this 
section for such taxable year.’’. 
(3) COORDINATION WITH WAGE WITHHOLDING.— 
Section 3402(f)(1)(C) of such Code is amended by 
striking ‘‘section 24(a)’’ and inserting ‘‘section 24
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† HR 1319 EAS 
(determined after application of subsection (j) there-
of)’’. 
(4) CONFORMING AMENDMENTS.— 
(A) Section 26(b)(2) of such Code is amend-
ed by striking ‘‘and’’ at the end of subparagraph 
(X), by striking the period at the end of subpara-
graph (Y) and inserting ‘‘, and’’, and by adding 
at the end the following new subparagraph: 
‘‘(Z) section 24(j)(2) (relating to excess ad-
vance payments).’’. 
(B) Section 6211(b)(4)(A) of such Code, as 
amended by the preceding provisions of this sub-
title, is amended— 
(i) by striking ‘‘24(d)’’ and inserting 
‘‘24 by reason of subsections (d) and (i)(1) 
thereof’’, and 
(ii) by striking ‘‘and 6428B’’ and in-
serting ‘‘6428B, and 7527A’’. 
(C) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended— 
(i) by inserting ‘‘24,’’ before ‘‘25A’’, 
and 
(ii) by striking ‘‘ or 6431’’ and insert-
ing ‘‘6431, or 7527A’’.
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† HR 1319 EAS 
(D) The table of sections for chapter 77 of 
the Internal Revenue Code of 1986 is amended 
by inserting after the item relating to section 
7527 the following new item: 
‘‘Sec. 7527A. Advance payment of child tax credit.’’. 
(5) APPROPRIATIONS TO CARRY OUT ADVANCE 
PAYMENTS.—Immediately upon the enactment of this 
Act, in addition to amounts otherwise available, there 
are appropriated for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated: 
(A) $397,200,000 to remain available until 
September 30, 2022, for necessary expenses for 
the Internal Revenue Service to carry out this 
section (and the amendments made by this sec-
tion), which shall supplement and not supplant 
any other appropriations that may be available 
for this purpose, and 
(B) $16,200,000 to remain available until 
September 30, 2022, for necessary expenses for 
the Bureau of the Fiscal Service to carry out this 
section (and the amendments made by this sec-
tion), which shall supplement and not supplant 
any other appropriations that may be available 
for this purpose. 
(c) EFFECTIVE DATE.—
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† HR 1319 EAS 
(1) IN
GENERAL.—The amendments made by 
this section shall apply to taxable years beginning 
after December 31, 2020. 
(2) ESTABLISHMENT OF ADVANCE PAYMENT PRO-
GRAM.—The Secretary of the Treasury (or the Sec-
retary’s designee) shall establish the program de-
scribed in section 7527A of the Internal Revenue Code 
of 1986 as soon as practicable after the date of the en-
actment of this Act, except that the Secretary shall en-
sure that the timing of the establishment of such pro-
gram does not interfere with carrying out section 
6428B(g) as rapidly as possible. 
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSES-
SIONS. 
(a) IN GENERAL.—Section 24 of the Internal Revenue 
Code of 1986, as amended by the preceding provisions of 
this Act, is amended by adding at the end the following 
new subsection: 
‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.— 
‘‘(1) MIRROR CODE POSSESSIONS.— 
‘‘(A) IN GENERAL.—The Secretary shall pay 
to each possession of the United States with a 
mirror code tax system amounts equal to the loss 
(if any) to that possession by reason of the appli-
cation of this section (determined without regard
377 
† HR 1319 EAS 
to this subsection) with respect to taxable years 
beginning after 2020. Such amounts shall be de-
termined by the Secretary based on information 
provided by the government of the respective pos-
session. 
‘‘(B) COORDINATION
WITH
CREDIT
AL-
LOWED
AGAINST
UNITED
STATES
INCOME 
TAXES.—No credit shall be allowed under this 
section for any taxable year to any individual to 
whom a credit is allowable against taxes im-
posed by a possession of the United States with 
a mirror code tax system by reason of the appli-
cation of this section in such possession for such 
taxable year. 
‘‘(C) MIRROR CODE TAX SYSTEM.—For pur-
poses of this paragraph, the term ‘mirror code 
tax system’ means, with respect to any posses-
sion of the United States, the income tax system 
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. 
‘‘(2) PUERTO RICO.—
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† HR 1319 EAS 
‘‘(A) APPLICATION TO TAXABLE YEARS IN 
2021.— 
‘‘(i) For application of refundable 
credit to residents of Puerto Rico, see sub-
section (i)(1). 
‘‘(ii) For nonapplication of advance 
payment to residents of Puerto Rico, see sec-
tion 7527A(e)(4)(A). 
‘‘(B) APPLICATION
TO
TAXABLE
YEARS 
AFTER 2021.—In the case of any bona fide resi-
dent of Puerto Rico (within the meaning of sec-
tion 937(a)) for any taxable year beginning after 
December 31, 2021— 
‘‘(i) the credit determined under this 
section shall be allowable to such resident, 
and 
‘‘(ii) subsection (d)(1)(B)(ii) shall be 
applied without regard to the phrase ‘in the 
case of a taxpayer with 3 or more quali-
fying children’. 
‘‘(3) AMERICAN SAMOA.— 
‘‘(A) IN GENERAL.—The Secretary shall pay 
to American Samoa amounts estimated by the 
Secretary as being equal to the aggregate benefits 
that would have been provided to residents of
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† HR 1319 EAS 
American Samoa by reason of the application of 
this section for taxable years beginning after 
2020 if the provisions of this section had been in 
effect in American Samoa (applied as if Amer-
ican Samoa were the United States and without 
regard to the application of this section to bona 
fide residents of Puerto Rico under subsection 
(i)(1)). 
‘‘(B) DISTRIBUTION
REQUIREMENT.—Sub-
paragraph (A) shall not apply unless American 
Samoa has a plan, which has been approved by 
the Secretary, under which American Samoa 
will promptly distribute such payments to its 
residents. 
‘‘(C) COORDINATION
WITH
CREDIT
AL-
LOWED
AGAINST
UNITED
STATES
INCOME 
TAXES.— 
‘‘(i) IN GENERAL.—In the case of a 
taxable year with respect to which a plan is 
approved under subparagraph (B), this sec-
tion (other than this subsection) shall not 
apply to any individual eligible for a dis-
tribution under such plan. 
‘‘(ii) APPLICATION
OF
SECTION
IN 
EVENT OF ABSENCE OF APPROVED PLAN.—