H. R. 133—771 
(2) EFFECTIVE DATE.—The amendment made by paragraph 
(1) shall take effect as if enacted as part of division A of 
the CARES Act (Public Law 116–136), except that any decision 
issued on appeal or review before the date of enactment of 
this Act shall not be affected by the amendment made by 
paragraph (1). 
(d) WAIVER AUTHORITY FOR CERTAIN OVERPAYMENTS OF PAN-
DEMIC UNEMPLOYMENT ASSISTANCE.—Section 2102(d) of the CARES 
Act (15 U.S.C. 9021(d)) is amended by adding at the end the 
following: 
‘‘(4) WAIVER AUTHORITY.—In the case of individuals who 
have received amounts of pandemic unemployment assistance 
to which they were not entitled, the State shall require such 
individuals to repay the amounts of such pandemic unemploy-
ment assistance to the State agency, except that the State 
agency may waive such repayment if it determines that— 
‘‘(A) the payment of such pandemic unemployment 
assistance was without fault on the part of any such indi-
vidual; and 
‘‘(B) such repayment would be contrary to equity and 
good conscience.’’. 
(e) HOLD HARMLESS FOR PROPER ADMINISTRATION.—In the case 
of an individual who is eligible to receive pandemic unemployment 
assistance under section 2102 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 unemployment compensation under section 2107 of the 
CARES Act (15 U.S.C. 9025) by reason of the amendments made 
by section 206(b) of this subtitle, any payment of pandemic 
unemployment assistance under such section 2102 made after the 
date of enactment of this Act to such individual during an appro-
priate 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 individual may not receive payment for assist-
ance under section 2102 and a payment for assistance under section 
2107 for the same week of unemployment. 
(f) LIMITATION.—In the case of a covered individual whose 
first application for pandemic unemployment assistance under sec-
tion 2102 of the CARES Act (15 U.S.C. 9021) is filed after the 
date of enactment of this Act, subsection (c)(1)(A)(i) of such section 
2102 shall be applied by substituting ‘‘December 1, 2020’’ for 
‘‘January 27, 2020’’. 
(g) EFFECTIVE DATE.—The amendments made by subsections 
(a), (b), (c), and (d) 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 commencing before the date of the 
enactment of this Act. 
SEC. 202. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR 
GOVERNMENTAL ENTITIES AND NONPROFIT ORGANIZA-
TIONS. 
Section 903(i)(1)(D) of the Social Security Act (42 U.S.C. 
1103(i)(1)(D)) is amended by striking ‘‘December 31, 2020’’ and 
inserting ‘‘March 14, 2021’’.
H. R. 133—772 
SEC. 203. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION. 
(a) IN GENERAL.—Section 2104(e) of the CARES Act (15 U.S.C. 
9023(e)) is amended to read as follows: 
‘‘(e) APPLICABILITY.—An agreement entered into under this sec-
tion shall apply— 
‘‘(1) to weeks of unemployment beginning after the date 
on which such agreement is entered into and ending on or 
before July 31, 2020; and 
‘‘(2) to weeks of unemployment beginning after December 
26, 2020 (or, if later, the date on which such agreement is 
entered into), and ending on or before March 14, 2021.’’. 
(b) AMOUNT.— 
(1) IN GENERAL.—Section 2104(b) of the CARES Act (15 
U.S.C. 9023(b)) is amended— 
(A) in paragraph (1)(B), by striking ‘‘of $600’’ and 
inserting ‘‘equal to the amount specified in paragraph (3)’’; 
and 
(B) by adding at the end the following new paragraph: 
‘‘(3) AMOUNT OF FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION.— 
‘‘(A) IN GENERAL.—The amount specified in this para-
graph is the following amount: 
‘‘(i) For weeks of unemployment beginning after 
the date on which an agreement is entered into under 
this section and ending on or before July 31, 2020, 
$600. 
‘‘(ii) For weeks of unemployment beginning after 
December 26, 2020 (or, if later, the date on which 
such agreement is entered into), and ending on or 
before March 14, 2021, $300.’’. 
(2) TECHNICAL
AMENDMENT
REGARDING
APPLICATION
TO 
SHORT-TIME COMPENSATION PROGRAMS AND AGREEMENTS.—Sec-
tion 2104(i)(2) of the CARES Act (15 U.S.C. 9023(i)(2)) is 
amended— 
(A) in subparagraph (C), by striking ‘‘and’’ at the end; 
(B) in subparagraph (D), by striking the period at 
the end and inserting ‘‘; and’’; and 
(C) by adding at the end the following: 
‘‘(E) short-time compensation under a short-time com-
pensation program (as defined in section 3306(v) of the 
Internal Revenue Code of 1986).’’. 
SEC. 204. EXTENSION OF FEDERAL FUNDING OF THE FIRST WEEK 
OF 
COMPENSABLE 
REGULAR 
UNEMPLOYMENT 
FOR 
STATES WITH NO WAITING WEEK. 
Section 2105 of the CARES Act (15 U.S.C. 9024) is amended— 
(1) in subsection (c)— 
(A) in paragraph (1), by striking ‘‘There shall be paid’’ 
and inserting ‘‘Except as provided in paragraph (3), there 
shall be paid’’; and 
(B) by adding at the end the following: 
‘‘(3) PARTIAL REIMBURSEMENT.—With respect to compensa-
tion paid to individuals for weeks of unemployment ending 
after December 31, 2020, paragraph (1) shall be applied by 
substituting ‘50 percent’ for ‘100 percent’.’’; and
H. R. 133—773 
(2) in subsection (e)(2), by striking ‘‘December 31, 2020’’ 
and inserting ‘‘March 14, 2021’’. 
SEC. 205. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY. 
Section 4102(b) of the Families First Coronavirus Response 
Act (26 U.S.C. 3304 note), in the second sentence, is amended 
by striking ‘‘December 31, 2020’’ and inserting ‘‘March 14, 2021’’. 
SEC. 206. EXTENSION AND BENEFIT PHASEOUT RULE FOR PANDEMIC 
EMERGENCY UNEMPLOYMENT 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.— 
‘‘(1) IN GENERAL.—Except as provided in paragraphs (2) 
and (3), an agreement entered into under this section shall 
apply to weeks of unemployment— 
‘‘(A) beginning after the date on which such agreement 
is entered into; and 
‘‘(B) ending on or before March 14, 2021. 
‘‘(2) TRANSITION RULE FOR INDIVIDUALS REMAINING ENTI-
TLED TO PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION 
AS
OF
MARCH
14, 2021.—In the case of any individual who, 
as of the date specified in paragraph (1)(B), is receiving Pan-
demic Emergency Unemployment Compensation but has not 
yet exhausted all rights to such assistance under this section, 
Pandemic Emergency Unemployment Compensation shall con-
tinue to be payable to such individual for any week beginning 
on or after such date for which the individual is otherwise 
eligible for Pandemic Emergency Unemployment Compensation. 
‘‘(3) TERMINATION.—Notwithstanding any other provision 
of this subsection, no Pandemic Emergency Unemployment 
Compensation shall be payable for any week beginning after 
April 5, 2021.’’. 
(b) INCREASE
IN NUMBER
OF WEEKS.—Section 2107(b)(2) of 
the CARES Act (15 U.S.C. 9025(b)(2)) is amended by striking ‘‘13’’ 
and inserting ‘‘24’’. 
(c) COORDINATION RULES.— 
(1) COORDINATION
OF
PANDEMIC
EMERGENCY
UNEMPLOY-
MENT COMPENSATION WITH REGULAR COMPENSATION.—Section 
2107(b) of the CARES Act (15 U.S.C. 9025(b)) is amended 
by adding at the end the following: 
‘‘(4) COORDINATION OF PANDEMIC EMERGENCY UNEMPLOY-
MENT COMPENSATION WITH REGULAR COMPENSATION.— 
‘‘(A) IN GENERAL.—If— 
‘‘(i) an individual has been determined to be enti-
tled to pandemic emergency unemployment compensa-
tion with respect to a benefit year; 
‘‘(ii) that benefit year has expired; 
‘‘(iii) that individual has remaining entitlement 
to pandemic emergency unemployment compensation 
with respect to that benefit year; and 
‘‘(iv) that individual would qualify for a new benefit 
year in which the weekly benefit amount of regular 
compensation is at least $25 less than the individual’s 
weekly benefit amount in the benefit year referred 
to in clause (i), 
then the State shall determine eligibility for compensation 
as provided in subparagraph (B).
H. R. 133—774 
‘‘(B) DETERMINATION OF ELIGIBILITY.—For individuals 
described in subparagraph (A), the State shall determine 
whether the individual is to be paid pandemic emergency 
unemployment compensation or regular compensation for 
a week of unemployment using one of the following 
methods: 
‘‘(i) The State shall, if permitted by State law, 
establish a new benefit year, but defer the payment 
of regular compensation with respect to that new ben-
efit year until exhaustion of all pandemic emergency 
unemployment compensation payable with respect to 
the benefit year referred to in subparagraph (A)(i). 
‘‘(ii) The State shall, if permitted by State law, 
defer the establishment of a new benefit year (which 
uses all the wages and employment which would have 
been used to establish a benefit year but for the 
application of this subparagraph), until exhaustion of 
all pandemic emergency unemployment compensation 
payable with respect to the benefit year referred to 
in subparagraph (A)(i). 
‘‘(iii) The State shall pay, if permitted by State 
law— 
‘‘(I) regular compensation equal to the weekly 
benefit amount established under the new benefit 
year; and 
‘‘(II) pandemic emergency unemployment com-
pensation equal to the difference between that 
weekly benefit amount and the weekly benefit 
amount for the expired benefit year. 
‘‘(iv) The State shall determine rights to pandemic 
emergency 
unemployment 
compensation 
without 
regard to any rights to regular compensation if the 
individual elects to not file a claim for regular com-
pensation under the new benefit year.’’. 
(2) COORDINATION
OF
PANDEMIC
EMERGENCY
UNEMPLOY-
MENT COMPENSATION WITH EXTENDED COMPENSATION.— 
(A) INDIVIDUALS RECEIVING EXTENDED COMPENSATION 
AS OF THE DATE OF ENACTMENT.—Section 2107(a)(5) of the 
CARES Act (15 U.S.C. 9025(a)(5)) is amended— 
(i) 
by 
striking 
‘‘RULE.—An 
agreement’’ 
and 
inserting the following: ‘‘RULES.— 
‘‘(A) IN
GENERAL.—Subject to subparagraph (B), an 
agreement’’; and 
(ii) by adding at the end the following: 
‘‘(B) SPECIAL RULE.—In the case of an individual who 
is receiving extended compensation under the State law 
for the week that includes the date of enactment of this 
subparagraph (without regard to the amendments made 
by subsections (a) and (b) of section 206 of the Continued 
Assistance for Unemployed Workers Act of 2020), such 
individual shall not be eligible to receive pandemic emer-
gency unemployment compensation by reason of such 
amendments until such individual has exhausted all rights 
to such extended benefits.’’. 
(B) ELIGIBILITY FOR EXTENDED COMPENSATION.—Sec-
tion 2107(a) of the CARES Act (15 U.S.C. 9025(a)) is 
amended by adding at the end the following:
H. R. 133—775 
‘‘(8) SPECIAL RULE FOR EXTENDED COMPENSATION.—At the 
option of a State, for any weeks of unemployment beginning 
after the date of the enactment of this paragraph and before 
April 12, 2021, an individual’s eligibility period (as described 
in section 203(c) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note)) shall, for 
purposes of any determination of eligibility for extended com-
pensation under the State law of such State, be considered 
to include any week which begins— 
‘‘(A) after the date as of which such individual exhausts 
all rights to pandemic emergency unemployment compensa-
tion; and 
‘‘(B) during an extended benefit period that began on 
or before the date described in subparagraph (A).’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in paragraph (2), 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 com-
mencing before the date of the enactment of this Act. 
(2) COORDINATION RULES.—The amendments made by sub-
section (c)(1) shall apply to individuals whose benefit years, 
as described in section 2107(b)(4)(A)(ii) of the CARES Act, 
expire after the date of enactment of this Act. 
SEC. 207. 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 ‘‘December 31, 2020’’ and inserting ‘‘March 
14, 2021’’. 
SEC. 208. 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 ‘‘December 31, 2020’’ and inserting ‘‘March 
14, 2021’’. 
SEC. 209. TECHNICAL AMENDMENT TO REFERENCES TO REGULATION 
IN CARES ACT. 
(a) IN GENERAL.—Section 2102(h) of the CARES Act (Public 
Law 116-136) is amended by striking ‘‘section 625’’ in each place 
it appears and inserting ‘‘part 625’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect as if included in section 2102 of the CARES 
Act (Public Law 116-136). 
Subchapter II—Extension of FFCRA Unemployment 
Provisions 
SEC. 221. 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 ‘‘December 31, 2020’’ and 
inserting ‘‘March 14, 2021’’.
H. R. 133—777 
(2) in clause (ii), by striking ‘‘if such clause had not been 
enacted.’’ and inserting ‘‘if such clause had not been enacted 
and if— 
‘‘(A) subparagraph (A) were applied by sub-
stituting ‘120 days of unemployment’ for ‘65 days 
of unemployment’; and 
‘‘(B) 
subparagraph 
(B) 
were 
applied 
by 
inserting ‘(or, in the case of unemployment bene-
fits, 12 consecutive 14-day periods, except that 
no extended benefit period shall end before 6 
consecutive 14-day periods after the date of enact-
ment of the Continued Assistance for Unemployed 
Workers Act of 2020 have elapsed)’ after ‘7 
consecutive 14-day periods’.’’; and 
(3) in clause (iii)— 
(A) by striking ‘‘June 30, 2020’’ and inserting ‘‘June 
30, 2021’’; 
(B) by striking ‘‘no extended benefit period under this 
paragraph shall begin after December 31, 2020’’ and 
inserting ‘‘the provisions of clauses (i) and (ii) shall not 
apply to any employee whose extended benefit period under 
subparagraph (B) begins after March 14, 2021, and shall 
not apply to any employee with respect to any registration 
period beginning after April 5, 2021.’’; and 
(C) by striking ‘‘clause (iv)’’ and inserting ‘‘clause (v)’’; 
(4) by redesignating clause (iv) as clause (v); and 
(5) by inserting after clause (iii) the following: 
‘‘(iv) TREATMENT
OF
CERTAIN
CALENDAR
DAYS.— 
No calendar day occurring during the period beginning 
on the first date with respect to which the employee 
has exhausted all rights to extended unemployment 
benefits under this paragraph as in effect on the day 
before the date of enactment of the Continued Assist-
ance for Unemployed Workers Act of 2020 and ending 
with the date of such enactment may be treated as 
a day of unemployment for purposes of the payment 
of extended unemployment benefits under this para-
graph.’’. 
(b) APPLICATION.—The amendments made by subsection (a) 
shall apply as if included in the enactment of the CARES Act 
(15 U.S.C. 9001 et seq.). 
(c) CLARIFICATION ON AUTHORITY TO USE FUND.—Funds appro-
priated under either the first or second sentence of clause (v) 
of section 2(c)(2)(D) of the Railroad Unemployment Insurance Act 
(as redesignated by subsection (a)(4)) shall be available to cover 
the cost of additional extended unemployment benefits provided 
under such section 2(c)(2)(D) by reason of the amendments made 
by subsection (a) as well as to cover the cost of such benefits 
provided under such section 2(c)(2)(D) as in effect on the day before 
the date of enactment of this Act. 
SEC. 234. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR 
BENEFITS 
UNDER 
THE 
RAILROAD 
UNEMPLOYMENT 
INSURANCE ACT. 
(a) IN GENERAL.—Section 2112(a) of the CARES Act (15 U.S.C. 
9030(a)) is amended by striking ‘‘December 31, 2020’’ and inserting 
‘‘March 14, 2021’’.
H. R. 133—778 
(b) OPERATING INSTRUCTIONS AND REGULATIONS.—The Railroad 
Retirement Board may prescribe any operating instructions or regu-
lations necessary to carry out this section. 
(c) CLARIFICATION
ON
AUTHORITY
TO
USE
FUNDS.—Funds 
appropriated under section 2112(c) of the CARES Act (15 U.S.C. 
9030(c)) shall be available to cover the cost of additional benefits 
payable due to section 2112(a) of such Act by reason of the amend-
ments made by subsection (a) as well as to cover the cost of 
such benefits payable due to such section 2112(a) as in effect on 
the day before the date of enactment of this Act. 
SEC. 
235. 
TREATMENT 
OF 
PAYMENTS 
FROM 
THE 
RAILROAD 
UNEMPLOYMENT INSURANCE ACCOUNT. 
(a) IN GENERAL.—Section 256(i)(1) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 906(i)(1)) is 
amended— 
(1) in subparagraph (B), by striking ‘‘and’’ at the end; 
(2) in subparagraph (C), by inserting ‘‘and’’ at the end; 
and 
(3) by inserting after subparagraph (C) the following new 
subparagraph: 
‘‘(D) any payment made from the Railroad Unemployment 
Insurance Account (established by section 10 of the Railroad 
Unemployment Insurance Act) for the purpose of carrying out 
the Railroad Unemployment Insurance Act, and funds appro-
priated or transferred to or otherwise deposited in such 
Account,’’. 
(b) EFFECTIVE DATE.—The treatment of payments made from 
the Railroad Unemployment Insurance Account pursuant to the 
amendment made by subsection (a)— 
(1) shall take effect 7 days after the date of the enactment 
of this Act; and 
(2) shall apply only to obligations incurred during the 
period beginning on the effective date described in paragraph 
(1) and ending on the date that is 30 days after the date 
on which the national emergency concerning the novel 
coronavirus disease (COVID–19) outbreak declared by the 
President on March 13, 2020, under the National Emergencies 
Act (50 U.S.C. 1601 et seq.) terminates. 
(c) SUNSET.—The amendments made by subsection (a) shall 
be repealed on the date that is 30 days after the date on which 
the national emergency concerning the novel coronavirus disease 
(COVID–19) outbreak declared by the President on March 13, 2020, 
under the National Emergencies Act (50 U.S.C. 1601 et seq.) termi-
nates. 
Subchapter IV—Improvements to Pandemic Unemployment 
Assistance to Strengthen Program Integrity 
SEC. 241. REQUIREMENT TO SUBSTANTIATE EMPLOYMENT OR SELF- 
EMPLOYMENT AND WAGES EARNED OR PAID TO CON-
FIRM ELIGIBILITY FOR PANDEMIC UNEMPLOYMENT 
ASSISTANCE. 
(a) IN GENERAL.—Section 2102(a)(3)(A) of the CARES Act (15 
U.S.C. 9021(a)(3)(A)) is amended— 
(1) in clause (i), by striking ‘‘and’’ at the end; 
(2) by inserting after clause (ii) the following:
H. R. 133—779 
‘‘(iii) provides documentation to substantiate 
employment or self-employment or the planned 
commencement of employment or self-employment not 
later than 21 days after the later of the date on which 
the individual submits an application for pandemic 
unemployment assistance under this section or the 
date on which an individual is directed by the State 
Agency to submit such documentation in accordance 
with section 625.6(e) of title 20, Code of Federal Regu-
lations, or any successor thereto, except that such dead-
line may be extended if the individual has shown good 
cause under applicable State law for failing to submit 
such documentation; and’’. 
(b) APPLICABILITY.— 
(1) IN GENERAL.—Subject to paragraphs (2) and (3), the 
amendments made by subsection (a) shall apply to any indi-
vidual who files a new application for pandemic unemployment 
assistance or claims pandemic unemployment assistance for 
any week of unemployment under section 2102 of the CARES 
Act (15 U.S.C. 9021) on or after January 31, 2021. 
(2) SPECIAL RULE.—An individual who received pandemic 
unemployment assistance under section 2102 of the CARES 
Act (15 U.S.C. 9021) for any week ending before the date 
of enactment of this Act shall not be considered ineligible 
for such assistance for such week solely by reason of failure 
to submit documentation described in clause (iii) of subsection 
(a)(3)(A) of such section 2102, as added by subsection (a). 
(3) PRIOR APPLICANTS.—With respect to an individual who 
applied for pandemic unemployment assistance under section 
2102 of the CARES Act (15 U.S.C. 9021) before January 31, 
2021, and receives such assistance on or after the date of 
enactment of this Act, clause (iii) of subsection (a)(3)(A) of 
such section shall be applied by substituting ‘‘90 days’’ for 
‘‘21 days’’. 
SEC. 242. REQUIREMENT FOR STATES TO VERIFY IDENTITY OF 
APPLICANTS FOR PANDEMIC UNEMPLOYMENT ASSIST-
ANCE. 
(a) IN GENERAL.—Section 2102(f) of the CARES Act (15 U.S.C. 
9021(f)) is amended— 
(1) in paragraph (1), by inserting ‘‘, including procedures 
for identity verification or validation and for timely payment, 
to the extent reasonable and practicable’’ before the period 
at the end; and 
(2) in paragraph (2)(B), by inserting ‘‘and expenses related 
to identity verification or validation and timely and accurate 
payment’’ before the period at the end. 
(b) APPLICABILITY.—The requirements imposed by the amend-
ments made by this section shall apply, with respect to agreements 
made under section 2102 of the CARES Act, beginning on the 
date that is 30 days after the date of enactment of this Act.
H. R. 133—780 
Subchapter V—Return to Work Reporting Requirement 
SEC. 251. RETURN TO WORK REPORTING FOR CARES ACT AGREE-
MENTS. 
(a) IN GENERAL.—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. 2117. RETURN TO WORK REPORTING. 
‘‘Each State participating in an agreement under any of the 
preceding sections of this subtitle shall have in effect a method 
to address any circumstances in which, during any period during 
which such agreement is in effect, claimants of unemployment 
compensation refuse to return to work or to accept an offer of 
suitable work without good cause. Such method shall include the 
following: 
‘‘(1) A reporting method for employers, such as through 
a phone line, email, or online portal, to notify the State agency 
when an individual refuses an offer of employment. 
‘‘(2) A plain-language notice provided to such claimants 
about State return to work laws, rights to refuse to return 
to work or to refuse suitable work, including what constitutes 
suitable work, and a claimant’s right to refuse work that poses 
a risk to the claimant’s health or safety, and information on 
contesting the denial of a claim that has been denied due 
to a report by an employer that the claimant refused to return 
to work or refused suitable work.’’. 
(b) EFFECTIVE DATE.—The requirements imposed by this section 
shall take effect 30 days from the date of enactment of this Act. 
Subchapter VI—Other Related Provisions and Technical 
Corrections 
SECTION 261. MIXED EARNER UNEMPLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 2104(b) of the CARES Act (15 U.S.C. 
9023(b)(1)), as amended by section 1103, is further amended— 
(1) in paragraph (1)— 
(A) in subparagraph (B), by striking the period at 
the end and inserting ‘‘, plus’’; and 
(B) by adding at the end the following: 
‘‘(C) an additional amount of $100 (in this section 
referred to as ‘Mixed Earner Unemployment Compensa-
tion’) in any case in which the individual received at least 
$5,000 of self-employment income (as defined in section 
1402(b) of the Internal Revenue Code of 1986) in the most 
recent taxable year ending prior to the individual’s applica-
tion for regular compensation.’’; and 
(2) by adding at the end the following: 
‘‘(4) CERTAIN DOCUMENTATION REQUIRED.—An agreement 
under this section shall include a requirement, similar to the 
requirement under section 2102(a)(3)(A)(iii), for the substan-
tiation of self-employment income with respect to each applicant 
for Mixed Earner Unemployment Compensation under para-
graph (1)(C).’’. 
(b) CONFORMING AMENDMENTS.— 
(1) FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.— 
Section 2104 of such Act is amended—
H. R. 133—781 
(A) by inserting ‘‘or Mixed Earner Unemployment Com-
pensation’’ after ‘‘Federal Pandemic Unemployment Com-
pensation’’ each place such term appears in subsection 
(b)(2), (c), or (f) of such section; 
(B) in subsection (d), by inserting ‘‘and Mixed Earner 
Unemployment Compensation’’ after ‘‘Federal Pandemic 
Unemployment Compensation’’; and 
(C) in subsection (g), by striking ‘‘provide that’’ and 
all that follows through the end and inserting ‘‘provide 
that— 
‘‘(1) the purposes of the preceding provisions of this section, 
as such provisions apply with respect to Federal Pandemic 
Unemployment Compensation, shall be applied with respect 
to unemployment benefits described in subsection (i)(2) to the 
same extent and in the same manner as if those benefits 
were regular compensation; and 
‘‘(2) the purposes of the preceding provisions of this section, 
as such provisions apply with respect to Mixed Earner 
Unemployment Compensation, shall be applied with respect 
to unemployment benefits described in subparagraph (A), (B), 
(D), or (E) of subsection (i)(2) to the same extent and in the 
same manner as if those benefits were regular compensation.’’. 
(2) PANDEMIC
EMERGENCY
UNEMPLOYMENT
COMPENSA-
TION.—Section 2107(a)(4)(A) of such Act is amended— 
(A) in clause (i), by striking ‘‘and’’; 
(B) in clause (ii), by striking ‘‘section 2104;’’ and 
inserting ‘‘section 2104(b)(1)(B); and’’; and 
(C) by adding at the end the following: 
‘‘(iii) the amount (if any) of Mixed Earner 
Unemployment 
Compensation 
under 
section 
2104(b)(1)(C);’’. 
(c) STATE’S RIGHT OF NON-PARTICIPATION.—Any State partici-
pating in an agreement under section 2104 of the CARES Act 
may elect to continue paying Federal Pandemic Unemployment 
Compensation under such agreement without providing Mixed 
Earner Unemployment Compensation pursuant to the amendments 
made by this section. Such amendments shall apply with respect 
to such a State only if the State so elects, in which case such 
amendments shall apply with respect to weeks of unemployment 
beginning on or after the later of the date of such election or 
the date of enactment of this section. 
SEC. 262. LOST WAGES ASSISTANCE RECOUPMENT FAIRNESS. 
(a) DEFINITIONS.—In this section— 
(1) the term ‘‘covered assistance’’ means assistance provided 
for supplemental lost wages payments under subsections (e)(2) 
and (f) of section 408 of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5174), as authorized 
under the emergency declaration issued by the President on 
March 13, 2020, pursuant to section 501(b) of such Act (42 
U.S.C. 5191(b)) and under any subsequent major disaster dec-
laration under section 401 of such Act (42 U.S.C. 5170) that 
supersedes such emergency declaration; and 
(2) the term ‘‘State’’ has the meaning given the term in 
section 102 of the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5122).
H. R. 133—782 
(b) WAIVER AUTHORITY FOR STATE LIABILITY.—In the case of 
any individual who has received amounts of covered assistance 
to which the individual is not entitled, the State shall require 
the individual to repay the amounts of such assistance to the 
State agency, except that the State agency may waive such repay-
ment if the State agency determines that— 
(1) the payment of such covered assistance was without 
fault on the part of the individual; and 
(2) such repayment would be contrary to equity and good 
conscience. 
(c) WAIVER AUTHORITY FOR FEDERAL LIABILITY.—Any waiver 
of debt issued by a State under subsection (b) shall also waive 
the debt owed to the United States. 
(d) REPORTING.— 
(1) STATE REPORTING.—If a State issues a waiver of debt 
under subsection (b), the State shall report such waiver to 
the Administrator of the Federal Emergency Management 
Agency. 
(2) OIG REPORTING.—Not later than 6 months after the 
date of enactment of this Act, the Inspector General of the 
Department of Homeland Security shall submit a report that 
assesses the efforts of the States to waive recoupment related 
to lost wages assistance under section 408 of the Robert T. 
Stafford Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5174) to— 
(A) the Committee on Homeland Security and Govern-
mental Affairs, the Committee on Finance, and the Sub-
committee on Homeland Security of the Committee on 
Appropriations of the Senate; and 
(B) the Committee on Transportation and Infrastruc-
ture, Committee on Ways and Means, and the Sub-
committee on Homeland Security of the Committee on 
Appropriations of the House of Representatives. 
SEC. 263. CONTINUING ELIGIBILITY FOR CERTAIN RECIPIENTS OF 
PANDEMIC UNEMPLOYMENT ASSISTANCE. 
(a) IN GENERAL.—Section 2102(c) of the CARES Act (15 U.S.C. 
9021(c)), as amended by section 201, is further amended by adding 
at the end the following: 
‘‘(6) CONTINUED ELIGIBILITY FOR ASSISTANCE.—As a condi-
tion of continued eligibility for assistance under this section, 
a covered individual shall submit a recertification to the State 
for each week after the individual’s 1st week of eligibility 
that certifies that the individual remains an individual 
described in subsection (a)(3)(A)(ii) for such week.’’. 
(b) EFFECTIVE DATE; SPECIAL RULE.— 
(1) IN GENERAL.—The amendment made by subsection (a) 
shall apply with respect to weeks beginning on or after the 
date that is 30 days after the date of enactment of this section. 
(2) SPECIAL RULE.—In the case of any State that made 
a good faith effort to implement section 2102 of division A 
of the CARES Act (15 U.S.C. 9021) in accordance with rules 
similar to those provided in section 625.6 of title 20, Code 
of Federal Regulations, for weeks ending before the effective 
date specified in paragraph (1), an individual who received 
pandemic unemployment assistance from such State for any 
such week shall not be considered ineligible for such assistance
H. R. 133—783 
for such week solely by reason of failure to submit a recertifi-
cation described in subsection (c)(5) of such section 2102. 
SEC. 264. TECHNICAL CORRECTION FOR NONPROFIT ORGANIZATIONS 
CLASSIFIED AS FEDERAL TRUST INSTRUMENTALITIES. 
(a) IN GENERAL.—Section 903(i)(1) of the Social Security Act 
(42 U.S.C. 1103(i)(1)) is amended— 
(1) in subparagraph (B), in the first sentence, by inserting 
‘‘and to service provided by employees of an entity created 
by Public Law 85–874 (20 U.S.C. 76h et seq.)’’ after ‘‘of such 
Code applies’’; and 
(2) in subparagraph (C), by inserting ‘‘or an entity created 
by Public Law 85–874 (20 U.S.C. 76h et seq.)’’ before the 
period at the end. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall take effect as if included in the enactment of section 2103 
of the CARES Act (Public Law 116–136). 
SEC. 265. TECHNICAL CORRECTION FOR THE COMMONWEALTH OF 
NORTHERN MARIANA ISLANDS. 
A Commonwealth Only Transitional Worker (as defined in sec-
tion 6(i)(2) of the Joint Resolution entitled ‘‘A Joint Resolution 
to approve the ‘Covenant To Establish a Commonwealth of the 
Northern Mariana Islands in Political Union with the United States 
of America’, and for other purposes’’ (48 U.S.C. 1806)) shall be 
considered a qualified alien under section 431 of Public Law 104- 
193 (8 U.S.C. 1641) for purposes of eligibility for a benefit under 
section 2102 or 2104 of the CARES Act. 
SEC. 266. WAIVER TO PRESERVE ACCESS TO EXTENDED BENEFITS 
IN HIGH UNEMPLOYMENT STATES. 
(a) IN GENERAL.—For purposes of determining the beginning 
of an extended benefit period (or a high unemployment period) 
under the Federal-State Extended Unemployment Compensation 
Act of 1970 (26 U.S.C. 3304 note) during the period beginning 
on November 1, 2020, and ending December 31, 2021, section 203 
of such Act may be applied without regard to subsection (b)(1)(B) 
of such section. 
(b) RULEMAKING AUTHORITY; TECHNICAL ASSISTANCE.—The Sec-
retary of Labor shall issue such rules or other guidance as the 
Secretary determines may be necessary for the implementation 
of subsection (a), and shall provide technical assistance to States 
as needed to facilitate such implementation. 
Subtitle B—COVID-related Tax Relief Act 
of 2020 
SEC. 271. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This subtitle may be cited as the ‘‘COVID- 
related Tax Relief Act of 2020’’. 
(b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed 
in terms of an amendment to, or repeal of, a section or other 
provision, the reference shall be considered to be made to a section 
or other provision of the Internal Revenue Code of 1986.
H. R. 133—784 
(c) TABLE OF CONTENTS.—The table of contents of this Act 
is as follows: 
Sec. 271. Short title; table of contents. 
Sec. 272. Additional 2020 recovery rebates for individuals. 
Sec. 273. Amendments to recovery rebates under the CARES Act. 
Sec. 274. Extension of certain deferred payroll taxes. 
Sec. 275. Regulations or guidance clarifying application of educator expense tax de-
duction. 
Sec. 276. Clarification of tax treatment of forgiveness of covered loans. 
Sec. 277. Emergency financial aid grants. 
Sec. 278. Clarification of tax treatment of certain loan forgiveness and other busi-
ness financial assistance under the CARES Act. 
Sec. 279. Authority to waive certain information reporting requirements. 
Sec. 280. Application of special rules to money purchase pension plans. 
Sec. 281. Election to waive application of certain modifications to farming losses. 
Sec. 282. Oversight and audit reporting. 
Sec. 283. Disclosures to identify tax receivables not eligible for collection pursuant 
to qualified tax collection contracts. 
Sec. 284. Modification of certain protections for taxpayer return information. 
Sec. 285. 2020 election to terminate transfer period for qualified transfers from 
pension plan for covering future retiree costs. 
Sec. 286. Extension of credits for paid sick and family leave. 
Sec. 287. Election to use prior year net earnings from self-employment in deter-
mining average daily self-employment income for purposes of credits for 
paid sick and family leave. 
Sec. 288. Certain technical improvements to credits for paid sick and family leave. 
SEC. 272. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of subtitle F 
is amended by inserting after section 6428 the following new section: 
‘‘SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS. 
‘‘(a) IN GENERAL.—In addition to the credit allowed under sec-
tion 6428, in the case of an eligible individual, there shall be 
allowed as a credit against the tax imposed by subtitle A for 
the first taxable year beginning in 2020 an amount equal to the 
sum of— 
‘‘(1) $600 ( $1,200 in the case of eligible individuals filing 
a joint return), plus 
‘‘(2) an amount equal to the product of $600 multiplied 
by the number of qualifying children (within the meaning of 
section 24(c)) of the taxpayer. 
‘‘(b) TREATMENT OF CREDIT.—The credit allowed by subsection 
(a) shall be treated as allowed by subpart C of part IV of subchapter 
A of chapter 1. 
‘‘(c) LIMITATION BASED
ON ADJUSTED GROSS INCOME.—The 
amount of the credit allowed by subsection (a) (determined without 
regard to this subsection and subsection (e)) shall be reduced (but 
not below zero) by 5 percent of so much of the taxpayer’s adjusted 
gross income as exceeds— 
‘‘(1) $150,000 in the case of a joint return or a surviving 
spouse (as defined in section 2(a)), 
‘‘(2) $112,500 in the case of a head of household (as defined 
in section 2(b)), and 
‘‘(3) $75,000 in the case of a taxpayer not described in 
paragraph (1) or (2). 
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this section, the 
term ‘eligible individual’ means any individual other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a deduction under 
section 151 is allowable to another taxpayer for a taxable
H. R. 133—785 
year beginning in the calendar year in which the individual’s 
taxable year begins, and 
‘‘(3) an estate or trust. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF CREDIT.— 
‘‘(1) IN GENERAL.—The amount of the credit which would 
(but for this paragraph) be allowable under this section shall 
be reduced (but not below zero) by the aggregate refunds and 
credits made or allowed to the taxpayer under subsection (f). 
Any failure to so reduce the credit shall be treated as arising 
out of a mathematical or clerical error and assessed according 
to section 6213(b)(1). 
‘‘(2) JOINT RETURNS.—Except as otherwise provided by the 
Secretary, in the case of a refund or credit made or allowed 
under subsection (f) with respect to a joint return, half of 
such refund or credit shall be treated as having been made 
or allowed to each individual filing such return. 
‘‘(f) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN
GENERAL.—Each individual who was an eligible 
individual for such individual’s first taxable year beginning 
in 2019 shall be treated as having made a payment against 
the tax imposed by chapter 1 for such taxable year in an 
amount equal to the advance refund amount for such taxable 
year. 
‘‘(2) ADVANCE REFUND AMOUNT.—For purposes of paragraph 
(1), the advance refund amount is the amount that would 
have been allowed as a credit under this section for such 
taxable year if this section (other than subsection (e) and this 
subsection) had applied to such taxable year. For purposes 
of determining the advance refund amount with respect to 
such taxable year— 
‘‘(A) any individual who was deceased before January 
1, 2020, shall be treated for purposes of applying subsection 
(g) in the same manner as if the valid identification number 
of such person was not included on the return of tax 
for such taxable year, and 
‘‘(B) no amount shall be determined under this sub-
section with respect to any qualifying child of the taxpayer 
if— 
‘‘(i) the taxpayer was deceased before January 1, 
2020, or 
‘‘(ii) in the case of a joint return, both taxpayers 
were deceased before January 1, 2020. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
‘‘(A) TIMING.— 
‘‘(i) IN GENERAL.—The Secretary shall, subject to 
the provisions of this title, refund or credit any over-
payment attributable to this subsection as rapidly as 
possible. 
‘‘(ii) DEADLINE.— 
‘‘(I) IN GENERAL.—Except as provided in sub-
clause (II), no refund or credit shall be made or 
allowed under this subsection after January 15, 
2021. 
‘‘(II) EXCEPTION
FOR
MIRROR
CODE
POSSES-
SIONS.—In the case of a possession of the United 
States which has a mirror code tax system (as 
such terms are defined in section 272(c) of the