H. R. 1319—99 
aviation product or service, including a part, compo-
nent, 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 services, 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; 
(D) that, as supported by sworn financial statements 
or other appropriate data, has identified the eligible 
employee group and the amount of total compensation level 
for the eligible employee group; 
(E) that agrees to provide private contributions 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 jus-
tification to the Secretary of involuntary furloughs or lay-
offs exceeding 10 percent of the workforce that is not 
included in an eligible employee group for the duration 
of an agreement and receipt of public contributions under 
this subtitle; 
(G) that has not conducted involuntary furloughs or 
reduced pay rates or benefits for the eligible employee 
group, subject to the employer’s right to discipline or termi-
nate 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 enters 
into an agreement with the Secretary under this subtitle; 
and 
(H) that— 
(i) in the case of a corporation, firm, or other 
business entity including any parent company or sub-
sidiary of such a corporation, 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 trans-
port-category airplane covered under part 25 of title 
14, Code of Federal Regulations, certificated with a 
passenger seating capacity of 50 or more, agrees to 
refrain from conducting involuntary layoffs or fur-
loughs, or reducing pay rates and benefits, for the 
eligible employee group, subject to the employer’s right 
to discipline or terminate an employee in accordance 
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 busi-
ness entity not specified under subparagraph (i), agrees
H. R. 1319—100 
to refrain from conducting involuntary layoffs or fur-
loughs, or reducing pay rates and benefits, for the 
eligible employee group, subject to the employer’s right 
to discipline or terminate an employee in accordance 
with employer policy 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 contribu-
tion’’ 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 percent of the eligible 
employees group’s total compensation level, and combined with 
the private contribution, is sufficient to maintain the total 
compensation 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 com-
pensation 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 payroll sup-
port program and enter into agreements with employers who meet 
the eligibility criteria specified in subsection (b) and are not ineli-
gible under subsection (c), to provide public contributions to supple-
ment compensation of an eligible employee group. There is appro-
priated 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 payroll 
support program authorized under the preceding sentence for which 
1 percent of the funds may be used for implementation 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 benefits, to maintain the total com-
pensation 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.
H. R. 1319—101 
(c) INELIGIBILITY.—The Secretary may not enter into any agree-
ment 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 calendar 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 
expending financial assistance under the paycheck protection pro-
gram established under section 7(a)(36) of the Small Business 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). 
(d) REDUCTIONS.—To address any shortfall in assistance 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 program 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 PROGRAM 
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 preparation, 
assembly, or both, of food, beverages, provisions and related 
supplies for delivery, and the delivery 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 operations under part 121 
of title 14, Code of Federal 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 passengers under 
part 382 of title 14, Code of Federal Regulations, secu-
rity, airport ticketing and check-in functions, ground- 
handling of aircraft, or aircraft cleaning and sanitiza-
tion functions and waste removal; 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 Consolidated Appropriations 
Act, 2021 (Public Law 116–260); 
(B) provides air transportation as of March 31, 2021;
H. R. 1319—102 
(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 involuntary furloughs 
or reducing pay rates or benefits until September 30, 
2021, or the date on which assistance provided under 
this section 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 
September 30, 2022; 
(iii) refrain from paying dividends, or making other 
capital distributions, with respect to common stock 
(or equivalent interest) of such air carrier through 
September 30, 2022; 
(iv) during the 2-year period beginning 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 agreement 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 employment with the air carrier 
which exceeds twice the maximum total com-
pensation received by the officer or employee 
from the air carrier in calendar year 2019; 
and 
(II) any officer or employee of the air carrier 
whose total compensation exceeded $3,000,000 in 
calendar year 2019 during any 12 consecutive 
months of such period total compensation in excess 
of the sum of— 
(aa) $3,000,000; and 
(bb) 50 percent of the excess over 
$3,000,000 of the total compensation received 
by the officer or employee from the air carrier 
in calendar year 2019. 
(5) the term ‘‘eligible contractor’’ means a contractor that— 
(A) received financial assistance pursuant to section 
402(a)(2) of division N of the Consolidated 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 makes a certification to the 
Secretary pursuant to subparagraph (D); and 
(D) certifies to the Secretary that such contractor will—
H. R. 1319—103 
(i) refrain from conducting involuntary furloughs 
or reducing pay rates or benefits until September 30, 
2021, or the date on which assistance provided under 
this section is exhausted, whichever is later; 
(ii) refrain from purchasing an equity security of 
the contractor or the parent company of the contractor 
that is listed on a national securities exchange through 
September 30, 2022; 
(iii) refrain from paying dividends, or making other 
capital distributions, with respect to common stock 
(or equivalent interest) of the contractor through Sep-
tember 30, 2022; 
(iv) during the 2-year period beginning 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 2019 (other than an employee whose 
compensation is determined through an existing 
collective bargaining agreement 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 contractor 
in calendar year 2019; or 
(bb) severance pay or other benefits upon 
termination of employment with the contractor 
which exceeds twice the maximum total com-
pensation received by the officer or employee 
from the contractor 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 12 consecutive 
months of such period total compensation in excess 
of the sum of— 
(aa) $3,000,000; and 
(bb) 50 percent of the excess over 
$3,000,000 of the total compensation 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 contractors, financial assistance 
exclusively for the continuation 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 apportion funds 
to eligible air carriers and eligible contractors in accordance 
with the requirements of this section not later than April 
15, 2021.
H. R. 1319—105 
Subtitle D—Consumer Protection and 
Commerce Oversight 
SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PRO-
TECT CONSUMERS FROM POTENTIALLY DANGEROUS 
PRODUCTS RELATED TO COVID–19. 
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Consumer Product Safety Commis-
sion for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $50,000,000, to remain available until Sep-
tember 30, 2026, for the purposes described in subsection (b). 
(b) PURPOSES.—The funds made available in subsection (a) 
shall only be used for purposes of the Consumer Product Safety 
Commission to— 
(1) carry out the requirements in title XX of division FF 
of the Consolidated Appropriations Act, 2021 (Public Law 116– 
260); 
(2) enhance targeting, surveillance, and screening of con-
sumer products, particularly COVID–19 products, entering the 
United States at ports of entry, including ports of entry for 
de minimis shipments; 
(3) enhance monitoring of internet websites for the offering 
for sale of new and used violative consumer products, particu-
larly 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 particularly 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 consumer product safety 
risks resulting from the COVID–19 pandemic to socially dis-
advantaged 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 applicable consumer product safety 
standard under the Consumer 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 emergency declared pursu-
ant 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 consumer prod-
ucts, as defined by section 3(a)(5) of the Consumer Product 
Safety Act (15 U.S.C. 2052(a)(5)), whose risks have been signifi-
cantly affected by COVID–19 or whose sales have materially 
increased during the COVID–19 emergency period as a result 
of the COVID–19 pandemic.
H. R. 1319—106 
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDU-
CATIONAL 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 avail-
able from the Emergency Connectivity Fund, of support under para-
graphs (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 information serv-
ices (or both), for use by— 
(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 library 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 telecommuni-
cations 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 library 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 appropriated— 
(A) $7,171,000,000, to remain available until Sep-
tember 30, 2030, for— 
(i) the provision of support under the covered regu-
lations; and 
(ii) the Commission to adopt, and the Commission 
and the Universal Service Administrative 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 CONTRIBUTIONS.— 
Support provided under the covered regulations shall be pro-
vided 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
INFORMATION 
SERVICES.—The 
term 
‘‘advanced 
telecommunications 
and 
information services’’ means advanced telecommunications and 
information services, as such term is used in section 254(h) 
of the Communications Act of 1934 (47 U.S.C. 254(h)).
H. R. 1319—107 
(2) COMMISSION.—The term ‘‘Commission’’ means the Fed-
eral 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 tele-
communications and information services. 
(4) COVERED
REGULATIONS.—The term ‘‘covered regula-
tions’’ 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 Sec-
retary 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 which such determina-
tion (including any renewal 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 Tribal elementary school, Tribal secondary 
school, or Tribal library) eligible for support under paragraphs 
(1)(B) and (2) of section 254(h) of the Communications Act 
of 1934 (47 U.S.C. 254(h)). 
(8) EMERGENCY
CONNECTIVITY
FUND.—The term ‘‘Emer-
gency Connectivity Fund’’ means the fund established under 
subsection (c)(1). 
(9) LIBRARY.—The term ‘‘library’’ includes a library consor-
tium. 
(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless networking 
protocol based on Institute of Electrical and Electronics Engi-
neers 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 INSPECTOR 
GENERAL. 
In addition to amounts otherwise available, there is appro-
priated 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 
appropriated to the Department of Commerce to prevent, prepare 
for, and respond to COVID–19.
H. R. 1319—108 
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID–19 
RELATED WORK. 
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, 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 described in subsection (b). 
(b) PURPOSES.—From the amount appropriated under sub-
section (a), the Federal Trade Commission shall use— 
(1) $4,400,000 to process and monitor consumer complaints 
received into the Consumer Sentinel Network, including 
increased complaints received regarding 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 prac-
tices, 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 Standards 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 provided by this section shall be subject to cost share require-
ments. 
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 existing research grants, cooperative agree-
ments, scholarships, fellowships, and apprenticeships, and related 
administrative expenses to prevent, prepare for, and respond to 
coronavirus. 
Subtitle F—Corporation for Public 
Broadcasting 
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROAD-
CASTING. 
In addition to amounts otherwise made available, there is 
appropriated to the Corporation for Public Broadcasting for fiscal 
year 2021, out of any money in the Treasury not otherwise appro-
priated, $175,000,000, to remain available until expended, to pre-
vent, prepare for, and respond 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 
of the Corporation, to maintain programming and services and
H. R. 1319—109 
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 PROCESSING. 
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. 
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 supply 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 expended, for 
allocation under sections 8131 through 8137 of title 38, United 
States Code: and 
(2) $250,000,000, to remain available until September 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. 
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 avail-
able until expended, for audits, investigations, and other oversight
H. R. 1319—110 
of projects and activities carried out with funds made available 
to the Department of Veterans Affairs. 
SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSISTANCE PRO-
GRAM. 
(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 eligible veteran for the 
pursuit of a covered program of education. Such retraining assist-
ance 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 ‘‘eligible veteran’’ 
means a veteran who— 
(A) as of the date of the receipt by the Department 
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; 
(B) as of such date, is unemployed by reason of the 
covered public health emergency, as certified by the vet-
eran; 
(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 pro-
gram; 
(E) is not in receipt of compensation for a service- 
connected disability rated totally disabling by reason of 
unemployability; and 
(F) will not be in receipt of unemployment compensa-
tion (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
ENTITLE-
MENT.—For purposes of paragraph (1)(C), a veteran who has 
transferred all of the veteran’s entitlement to educational 
assistance under section 3319 of title 38, United States Code, 
shall be considered to be a veteran who is not eligible to 
receive educational assistance under chapter 33 of such title. 
(3) FAILURE
TO
COMPLETE.—A veteran who receives 
retraining assistance under this section to pursue a program 
of education and who fails to complete the program of education 
shall not be eligible to receive 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 education (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
H. R. 1319—111 
(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 Vet-
erans Educational Assistance 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 education shall not be 
considered a covered program of education under this section 
if the program has received 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
OCCUPATIONS.—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 edu-
cational assistance payable under section 3313(c)(1)(A) of title 
38, United States Code, for each month the veteran pursues 
the covered program of education. Such amount shall be payable 
directly to the educational institution offering the covered pro-
gram 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 edu-
cation. 
(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 employment 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 education 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 pro-
gram of education a pro-rated amount based on the number 
of months the veteran pursued the program of education 
in accordance with this paragraph. 
(B) PAYMENT OTHERWISE DUE UPON COMPLETION OF 
PROGRAM.—The Secretary shall pay to the educational 
institution a pro-rated amount under paragraph (1)(B) 
when the veteran 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
H. R. 1319—112 
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 EMPLOYMENT.—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 Secretary shall pay to the educational 
institution a pro-rated amount under paragraph (1)(C) 
when the veteran finds such employment. 
(ii) VETERANS WHO DO NOT FIND EMPLOYMENT.— 
In the case of a veteran referred 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 education— 
(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 veteran 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 education under the 
retraining assistance program under this section, the Secretary 
shall pay to the veteran a monthly housing stipend in an 
amount equal to— 
(A) in the case of a covered program of education 
leading to a degree, or a covered program of education 
not leading to a degree, at an institution of higher learning 
(as that term is defined in section 3452(f) of title 38, 
United States Code) pursued on more than a half-time 
basis, the amount specified under subsection (c)(1)(B) of 
section 3313 of title 38, United States Code; 
(B) in the case of a covered program of education 
other than a program of education leading to a degree 
at an institution other than an institution of higher 
learning pursued on more than a half-time basis, the 
amount specified under subsection (g)(3)(A)(ii) of such sec-
tion; or 
(C) in the case of a covered program of education 
pursued on less than a half-time basis, or a covered pro-
gram of education pursued solely through distance learning 
on more than a half-time basis, the amount specified under 
subsection (c)(1)(B)(iii) of such section. 
(4) FAILURE TO FIND EMPLOYMENT.—The Secretary shall 
not make a payment under paragraph (1)(C) with respect to 
an eligible veteran who completes or fails to complete a program 
of education under the retraining assistance program under 
this section if the veteran fails to find employment in a field 
related to the program of education within the 180-period begin-
ning on the date on which the veteran withdraws from or 
completes the program.
H. R. 1319—113 
(e) NO
TRANSFERABILITY.—Retraining assistance provided 
under this section may not be transferred to another individual. 
(f) LIMITATION.—Not more than 17,250 eligible veterans 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 Veterans Affairs for fiscal 
year 2021, out of any money in the Treasury not otherwise appro-
priated, $386,000,000, to remain available until expended, to carry 
out this section. 
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR 
VETERANS DURING EMERGENCY RELATING 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 administered by 
the Secretary received by a veteran during the period specified 
in subsection (b); and 
(2) shall reimburse any veteran who paid a copayment 
or other cost sharing for health care under the laws adminis-
tered 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 Treasury 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 
AFFAIRS 
EMPLOYEE LEAVE FUND. 
(a) ESTABLISHMENT; APPROPRIATION.—There is established in 
the Treasury the Emergency Department of Veterans Affairs 
Employee Leave Fund (in this section referred to as the ‘‘Fund’’), 
to be administered by the Secretary of Veterans Affairs, for the 
purposes set forth in subsection (b). In addition to amounts other-
wise available, there is appropriated for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $80,000,000, 
which shall be deposited into the Fund and remain available 
through September 20, 2022. 
(b) PURPOSE.—Amounts in the Fund shall be available for pay-
ment 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 quarantine 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;
H. R. 1319—114 
(5) is caring for a son or daughter of such employee 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 learning instruction model or requires or 
makes optional a hybrid of in-person and virtual learning 
instruction models, or the child care provider of such son or 
daughter is unavailable, due to COVID–19 precautions; 
(6) is experiencing any other substantially similar condi-
tion; 
(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 September 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 uncommon tour of duty, or employee 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 a covered 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 employee. 
(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this 
section— 
(A) is in addition to any other leave provided to a 
covered employee; and 
(B) may not be used by a covered employee concur-
rently 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 calculate any Federal civilian retire-
ment benefit. 
(d) COVERED EMPLOYEE DEFINED.—In this section, the term 
‘‘covered employee’’ means an employee of the Department of Vet-
erans Affairs appointed under chapter 74 of title 38, United States 
Code.
H. R. 1319—116 
(1) in the first sentence, by inserting ‘‘and except as other-
wise provided in this subparagraph’’ after ‘‘as determined by 
the Secretary of Labor’’; and 
(2) by inserting after the first sentence the following: ‘‘With 
respect to the amounts of such compensation paid for weeks 
of unemployment beginning after March 31, 2021, and ending 
on or before September 6, 2021, the preceding sentence shall 
be applied by substituting ‘75 percent’ for ‘one-half’.’’. 
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION. 
(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’’. 
(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 UNEMPLOYMENT 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 implementing 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 regular 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. 
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 per-
sonnel standards on a merit basis on an emergency temporary 
basis as needed to respond to the spread of COVID–19, such modi-
fications 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 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.—An agreement entered into under this sec-
tion 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.’’.
H. R. 1319—117 
(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’’. 
(c) COORDINATION OF PANDEMIC EMERGENCY UNEMPLOYMENT 
COMPENSATION
WITH
EXTENDED
COMPENSATION.—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 ‘‘September 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’’. 
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 EXTENDED 
UNEMPLOYMENT COMPENSATION. 
(a) 
IN
GENERAL.—Section 
4105 
of 
the 
Families 
First 
Coronavirus Response Act (26 U.S.C. 3304 note) is amended by 
striking ‘‘March 14, 2021’’ each place it appears and inserting 
‘‘September 6, 2021’’. 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply as if included in the enactment of the Families First 
Coronavirus Response Act (Public Law 116–127).
H. R. 1319—118 
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 appro-
priated to the Employment and Training Administration of the 
Department of Labor for fiscal year 2021, out of any money in 
the Treasury not otherwise appropriated, $8,000,000, to remain 
available until expended, for necessary expenses to carry out Fed-
eral activities relating to the administration of unemployment com-
pensation programs. 
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 available until expended, to detect and 
prevent fraud, promote equitable access, and ensure the timely 
payment of benefits with respect to unemployment compensation 
programs, including 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 develop-
ment related to such purposes; and 
‘‘(3) to make grants to States or territories administering 
unemployment compensation programs described in subsection 
(a) 
(including 
territories 
administering 
the 
Pandemic 
Unemployment Assistance program under section 2102) for 
such purposes, including the establishment of procedures or 
the building of infrastructure to verify or validate identity, 
implement Federal guidance regarding fraud detection and 
prevention, and accelerate claims processing or process claims 
backlogs due to the pandemic. 
‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TERRITORIES.— 
As a condition of receiving a grant under subsection (b)(3), the 
Secretary may require that a State or territory receiving such 
a grant shall— 
‘‘(1) use such program integrity tools as the Secretary may 
specify; and 
‘‘(2) as directed by the Secretary, conduct user accessibility 
testing on any new system developed by the Secretary pursuant 
to subsection (b)(2).’’.
H. R. 1319—119 
PART 4—OTHER PROVISIONS 
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES 
OF NONCORPORATE TAXPAYERS. 
(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 December 31, 2025. 
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COM-
PENSATION. 
(a) IN GENERAL.—Section 85 of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new sub-
section: 
‘‘(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 com-
pensation 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 amended 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 Certainty and Disaster 
Tax Relief Act of 2020, is amended 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 December 31, 2019.
H. R. 1319—120 
Subtitle B—Emergency Assistance to 
Families Through Home Visiting 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 remain available through Sep-
tember 30, 2022, to enable eligible entities to conduct programs 
in accordance with section 511 and subsection (c) of this section. 
‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to receive funds 
made available by subsection (a) of this section, an entity shall— 
‘‘(1) as of the date of the enactment of this section, 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 enact-
ment 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 levels of, the 
program on account of reduced enrollment in the program; 
and 
‘‘(B) when using funds to provide emergency 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 defined in section 
511(d)(4)). 
‘‘(c) USES OF FUNDS.—An entity to which funds are provided 
under this section shall use the funds— 
‘‘(1) to serve families with home visits or with virtual 
visits, that may be conducted by the use of electronic informa-
tion and telecommunications technologies, in a service delivery 
model described in section 511(d)(3)(A); 
‘‘(2) to pay hazard pay or other additional staff costs associ-
ated with providing home visits or administration for programs 
funded under section 511; 
‘‘(3) to train home visitors employed by the entity in con-
ducting a virtual home visit and in emergency preparedness 
and response planning for families served, and may include 
training on how to safely 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;
H. R. 1319—121 
‘‘(5) to provide emergency supplies (such as diapers 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 hand sanitizer) to an eligible family (as defined 
in section 511(k)(2)); 
‘‘(6) to coordinate with and provide reimbursement for sup-
plies to diaper banks when using such entities to provide emer-
gency supplies specified in paragraph (5); or 
‘‘(7) to provide prepaid grocery cards to an eligible family 
(as defined in section 511(k)(2)) participating in the maternal, 
infant, and early childhood home visiting program under section 
511 for the purpose of enabling the family to meet the emer-
gency 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. 
‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL ASSISTANCE.— 
Of the amount specified in paragraph (1), the Secretary shall 
reserve $2,000,000 for administrative expenses and the provi-
sion of technical assistance 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 COLUMBIA.— 
‘‘(i) TOTAL
AMOUNT
TO
BE
ALLOTTED.—The Sec-
retary 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 accordance with clause (ii) of this subpara-
graph. 
‘‘(ii) ALLOTMENT
FORMULA.—The Secretary 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 children in the 
State, determined on the basis of the most 
recent population 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 deter-
mined; plus 
‘‘(II) 50 percent, multiplied by— 
‘‘(aa) the total amount expended by the 
State for basic assistance, non-recurrent short
H. R. 1319—122 
term benefits, and emergency assistance in 
fiscal year 2019, as reported by the State 
under section 411; divided by 
‘‘(bb) the total amount expended by the 
States that are not territories for basic assist-
ance, 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 the amount specified in paragraph (1) that are 
not reserved under paragraph (2) as the Secretary deems 
appropriate based on the needs of the territory or Indian 
tribe involved. 
‘‘(C) EXPENDITURE
COMMITMENT
REQUIREMENT.—To 
receive the full amount of funding payable under this sub-
section, 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 Indian tribe under this subsection that 
are unused, among the other States and Indian tribes 
eligible for funds under this subsection. For purposes 
of paragraph (3), the Secretary shall treat the funds 
as if included in the amount specified in paragraph 
(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 TERRITORIES.—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 territory under this subsection, to the agency 
that administers 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 subsection may use the 
funds only for non-recurrent short term benefits, whether 
in the form of cash or in other forms. 
‘‘(B) 
LIMITATION
ON
USE
FOR
ADMINISTRATIVE 
EXPENSES.—A State to which funds are provided under 
this subsection shall not expend more than 15 percent 
of the funds for administrative purposes.
H. R. 1319—123 
‘‘(C) NONSUPPLANTATION.—Funds provided under this 
subsection shall be used to supplement and not supplant 
other Federal, State, or tribal funds for services and activi-
ties 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 subsection 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: 
‘‘(A) APPLICABLE PERIOD.—The term ‘applicable period’ 
means the period that begins with April 1, 2021, and 
ends with September 30, 2022. 
‘‘(B) NON-RECURRENT
SHORT
TERM
BENEFITS.—The 
term ‘non-recurrent short term benefits’ has the meaning 
given the term in OMB approved Form ACF–196R, pub-
lished 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 DISABILITY SERV-
ICES 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: 
‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERV-
ICES PROGRAMS. 
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money 
in the Treasury not otherwise appropriated, $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 sub-
section (a)— 
‘‘(1) $88,000,000 shall be made available to carry out the 
programs described in subtitle B in fiscal 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
H. R. 1319—124 
‘‘(2) $188,000,000 shall be made available to carry out 
the programs described in subtitle B in fiscal year 2022, of 
which not less than $100,000,000 shall be for activities 
described in section 2042(b).’’. 
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 Sec-
retary’’; and 
(2) by adding at the end the following new paragraph: 
‘‘(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 provide 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.’’. 
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 expended, for purposes of 
allocating such amount among the States (including the District 
of Columbia and each territory 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.— 
(A) REDUCTION OF PREMIUMS PAYABLE.—In the case 
of any premium for a period of coverage during the period 
beginning on the first day of the first month beginning 
after the date of the enactment of this Act, and ending
H. R. 1319—125 
on September 30, 2021, for COBRA continuation coverage 
with respect to any assistance eligible individual described 
in paragraph (3), such individual shall be treated for pur-
poses 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 sub-
section, the COBRA continuation provisions shall be 
applied such that any assistance eligible individual 
who is enrolled in a group health plan offered by 
a plan sponsor may, not later than 90 days after the 
date of notice of the plan enrollment option described 
in this subparagraph, elect to enroll in coverage under 
a plan offered 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 described in paragraph (3), the 
qualifying event specified in section 603(2) of the 
Employee 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 continu-
ation coverage for purposes of the applicable COBRA 
continuation coverage provision. 
(ii) REQUIREMENTS.—Any assistance eligible indi-
vidual may elect to enroll in different coverage as 
described in clause (i) only if— 
(I) the employer involved has made a deter-
mination that such employer will permit such 
assistance eligible individual to enroll in different 
coverage as provided under this subparagraph; 
(II) the premium for such different coverage 
does not exceed the premium for coverage in which 
such individual was enrolled at the time such 
qualifying event occurred; 
(III) the different coverage in which the indi-
vidual elects to enroll is coverage that is also 
offered to similarly situated active employees of 
the employer at the time at which such election 
is made; and 
(IV) the different coverage in which the indi-
vidual 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 Retirement Income Security 
Act of 1974, and section 2791(c) of the Public 
Health Service Act; 
(bb) a qualified small employer health 
reimbursement arrangement (as defined in 
section 9831(d)(2) of the Internal Revenue 
Code of 1986); or 
(cc) a flexible spending arrangement (as 
defined in section 106(c)(2) of the Internal Rev-
enue Code of 1986).
H. R. 1319—126 
(2) LIMITATION OF PERIOD OF PREMIUM ASSISTANCE.— 
(A) ELIGIBILITY
FOR
ADDITIONAL
COVERAGE.—Para-
graph (1)(A) shall not apply with respect to any assistance 
eligible individual described 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 consisting of only excepted benefits (as 
defined in section 9832(c) of the Internal Revenue Code 
of 1986, section 733(c) of the Employee Retirement 
Income Security Act of 1974, and section 2791(c) of 
the Public Health Service Act), coverage under a 
flexible spending arrangement (as defined in section 
106(c)(2) of the Internal Revenue Code of 1986), cov-
erage under a qualified small employer health 
reimbursement arrangement (as defined in section 
9831(d)(2) of the Internal Revenue Code of 1986)), or 
eligible for benefits under the Medicare program under 
title XVIII of the Social Security Act; or 
(ii) the earlier of— 
(I) the date following the expiration of the 
maximum period of continuation coverage required 
under the applicable COBRA continuation cov-
erage provision; or 
(II) the date following the expiration of the 
period of continuation coverage allowed under 
paragraph (4)(B)(ii). 
(B) 
NOTIFICATION
REQUIREMENT.—Any 
assistance 
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 coverage 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 September 30, 
2021, any individual that is a qualified beneficiary who— 
(A) is eligible for COBRA continuation coverage by 
reason of a qualifying event specified in section 603(2) 
of the Employee 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 employ-
ment by such individual; and 
(B) elects such coverage. 
(4) EXTENSION OF ELECTION PERIOD AND EFFECT ON COV-
ERAGE.— 
(A) IN
GENERAL.—For purposes of applying 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
H. R. 1319—127 
day of the first month beginning after the date of 
the enactment of this Act but who would be an assist-
ance eligible 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 continuation cov-
erage 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 para-
graph (5)(C) is provided to such individual. 
(B) COMMENCEMENT
OF
COBRA
CONTINUATION
COV-
ERAGE.—Any COBRA continuation coverage elected by a 
qualified beneficiary during an extended election period 
under subparagraph (A)— 
(i) shall commence (including for purposes of 
applying the treatment of premium payments under 
paragraph (1)(A) and any 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 beginning 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 applicable COBRA continuation coverage 
provision if the coverage had been elected as required 
under such provision or had not been discontinued. 
(5) NOTICES TO INDIVIDUALS.— 
(A) GENERAL NOTICE.— 
(i) IN GENERAL.—In the case of notices provided 
under 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)), with respect to individuals who, 
during the period described in paragraph (3), become 
entitled to elect COBRA continuation coverage, the 
requirements of such provisions shall not be treated 
as met unless such notices include an additional writ-
ten notification to the recipient in clear and under-
standable language of— 
(I) the availability of premium assistance with 
respect to such coverage under this subsection; 
and 
(II) the option to enroll in different coverage 
if the employer permits assistance eligible individ-
uals 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 sections does not apply, the Secretary of 
Labor, in consultation with the Secretary of the
H. R. 1319—128 
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 administer the COBRA continuation coverage 
involved, provide rules requiring the provision of such 
notice. 
(iii) FORM.—The requirement of the additional 
notification under this subparagraph may be met by 
amendment of existing notice forms or by inclusion 
of a separate document with the notice otherwise 
required. 
(B) SPECIFIC REQUIREMENTS.—Each additional notifica-
tion 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 nec-
essary to contact the plan administrator and any other 
person maintaining relevant information in connection 
with such premium assistance; 
(iii) a description of the extended election 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 section 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 beneficiary’s right to a subsidized pre-
mium 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 beneficiary to elect to enroll 
in such different coverage under paragraph (1)(B). 
(C) NOTICE IN CONNECTION WITH EXTENDED ELECTION 
PERIODS.—In the case of any assistance eligible individual 
described in paragraph (3) (or any individual described 
in paragraph (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 notification 
required to be provided under subparagraph (A) and failure 
to provide such notice shall be treated as a failure to 
meet the notice requirements under the applicable COBRA 
continuation provision. 
(D) MODEL
NOTICES.—Not later than 30 days after 
the date of enactment of this Act, with respect to any 
assistance eligible individual described in paragraph (3), 
the Secretary of Labor, in consultation with the Secretary 
of the Treasury and the Secretary of Health and Human 
Services, shall prescribe models for the additional notifica-
tion required under this paragraph. 
(6) NOTICE OF EXPIRATION OF PERIOD OF PREMIUM ASSIST-
ANCE.—
H. R. 1319—129 
(A) IN
GENERAL.—With respect to any assistance 
eligible individual, subject to subparagraph (B), the require-
ments 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 writ-
ten notice in clear and understandable language— 
(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 eligible for cov-
erage without any premium assistance through— 
(I) COBRA continuation coverage; 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 individual 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 expiration of premium assistance 
for any assistance eligible individual pursuant to a limita-
tion requiring a notice under this paragraph, the period 
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 expiration. 
(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 Secretary 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 Treasury and the 
Secretary of Labor may jointly prescribe such regulations or 
other guidance as may be necessary or appropriate to carry 
out the provisions of this subsection, including the prevention 
of fraud and abuse under this subsection, except that the Sec-
retary of Labor and the Secretary of Health and Human Serv-
ices may prescribe such regulations (including interim final 
regulations) or other guidance as may be necessary or appro-
priate to carry out the provisions of paragraphs (5), (6), and 
(8). 
(8) OUTREACH.— 
(A) IN GENERAL.—The Secretary of Labor, in consulta-
tion with the Secretary of the Treasury and the Secretary 
of Health and Human Services, shall provide outreach con-
sisting of public education and enrollment assistance 
relating to premium assistance provided under this sub-
section. Such outreach shall target employers, group health 
plan administrators, public assistance programs, States, 
insurers, and other entities as determined appropriate by 
such Secretaries. Such outreach shall include an initial 
focus on those individuals electing continuation coverage
H. R. 1319—130 
who are referred to in paragraph (5)(C). Information on 
such premium assistance, including enrollment, shall also 
be made available 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 con-
sisting of public education. Such outreach shall target 
individuals who lose health insurance coverage. Such out-
reach shall include information regarding enrollment for 
Medicare benefits for purposes of preventing mistaken 
delays of such enrollment by such individuals, including 
lifetime penalties for failure of timely enrollment. 
(9) DEFINITIONS.—For purposes of this section: 
(A) ADMINISTRATOR.—The term ‘‘administrator’’ has the 
meaning given such term in section 3(16)(A) of the 
Employee Retirement Income Security Act of 1974, and 
includes a COBRA administrator. 
(B) 
COBRA
CONTINUATION
COVERAGE.—The 
term 
‘‘COBRA continuation coverage’’ means continuation cov-
erage provided pursuant to part 6 of subtitle B of title 
I of the Employee Retirement Income Security Act of 1974 
(other than under section 609), title XXII of the Public 
Health Service Act, or section 4980B of the Internal Rev-
enue Code of 1986 (other than subsection (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 the provisions of 
law described in subparagraph (B). 
(D) COVERED EMPLOYEE.—The term ‘‘covered employee’’ 
has the meaning given such term in section 607(2) of 
the Employee Retirement Income Security Act of 1974. 
(E) QUALIFIED
BENEFICIARY.—The term ‘‘qualified 
beneficiary’’ has the meaning given such term in section 
607(3) of the Employee Retirement 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 Retirement Income Security Act of 1974. 
(G) STATE.—The term ‘‘State’’ includes the District of 
Columbia, the Commonwealth of Puerto Rico, the Virgin 
Islands, Guam, American Samoa, and the Commonwealth 
of the Northern Mariana Islands. 
(H) PERIOD OF COVERAGE.—Any reference in this sub-
section to a period of coverage shall be treated as a ref-
erence to a monthly or shorter period of coverage with 
respect to which premiums are charged with respect to 
such coverage. 
(I) PLAN SPONSOR.—The term ‘‘plan sponsor’’ has the 
meaning given such term in section 3(16)(B) of the 
Employee Retirement Income Security Act of 1974.
H. R. 1319—131 
(J) PREMIUM.—The term ‘‘premium’’ includes, with 
respect to COBRA continuation coverage, any administra-
tive 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 Sec-
retary 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 ASSISTANCE. 
‘‘(a) IN GENERAL.—The person to whom premiums are payable 
for continuation coverage under section 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 section 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 multi-
employer 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 described 
in paragraph (1)— 
‘‘(A) which is subject to the COBRA continuation provi-
sions contained in— 
‘‘(i) the Internal Revenue Code of 1986, 
‘‘(ii) the Employee Retirement Income Security Act 
of 1974, or 
‘‘(iii) the Public Health Service Act, or 
‘‘(B) under which some or all of the coverage is not 
provided by insurance, 
the employer maintaining the plan, and 
‘‘(3) in the case of any group health plan not described 
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 respect 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 calendar 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.—
H. R. 1319—132 
‘‘(A) CREDIT
IS
REFUNDABLE.—If the amount of the 
credit under subsection (a) exceeds the limitation of para-
graph (1) for any calendar quarter, such excess shall be 
treated as an overpayment that shall be refunded under 
sections 6402(a) and 6413(b). 
‘‘(B) CREDIT MAY BE ADVANCED.—In anticipation of the 
credit, including the refundable portion under subpara-
graph (A), the credit may be advanced, according to forms 
and instructions provided by the Secretary, up to an 
amount calculated under subsection (a) through the end 
of the most recent payroll period in the quarter. 
‘‘(C) TREATMENT
OF
DEPOSITS.—The Secretary 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 attributable 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 purposes of sec-
tion 1324 of title 31, United States Code, any amounts 
due to an employer under this paragraph shall be treated 
in the same manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section. 
‘‘(3) OVERSTATEMENTS.—Any overstatement of the credit 
to which a person is entitled under this section (and any amount 
paid by the Secretary as a result of such overstatement) shall 
be treated as an underpayment 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 taxation 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 expenses 
under section 7001(d) or 7003(d) of the Families First Coronavirus 
Response Act or section 3131 or 3132 of this title. 
‘‘(f) EXTENSION
OF
LIMITATION
ON
ASSESSMENT.—Notwith-
standing 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 deter-
mined is filed, or 
‘‘(2) the date on which such return is treated as filed 
under section 6501(b)(2).
H. R. 1319—133 
‘‘(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 establish-
ment of other methods for verifying the correct 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 limitations provided in 
this section, based on such information as the Secretary shall 
require, 
‘‘(4) to provide for the reconciliation of such advance pay-
ment 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, certified professional 
employer organizations, or agents under section 3504).’’. 
(B) CLERICAL AMENDMENT.—The table of sections for 
subchapter B of chapter 65 of the Internal Revenue Code 
of 1986 is amended by adding 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 premiums 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 assistance 
eligible individual who pays, with respect any period 
of coverage to which subsection (a)(1)(A) applies, any 
amount of the premium for such coverage that the 
individual would have (but for this Act) been required 
to pay, the person to whom such payment is payable 
shall reimburse such individual 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 person 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 CES-
SATION 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 following new section:
H. R. 1319—134 
‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF 
CESSATION OF ELIGIBILITY FOR CONTINUATION COV-
ERAGE PREMIUM ASSISTANCE. 
‘‘(a) IN GENERAL.—Except in the case of a failure described 
in subsection (b) or (c), any person required to notify 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 Secretary 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 provided under 
section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 
after termination of eligibility under such section. 
‘‘(c) REASONABLE
CAUSE
EXCEPTION.—No penalty shall be 
imposed under this section with respect to any failure 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 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 Rev-
enue Code of 1986 is amended to read as follows: 
‘‘(9) CONTINUATION
COVERAGE
PREMIUM
ASSISTANCE.—In 
the case of an assistance eligible individual who receives pre-
mium assistance for continuation coverage under section 
9501(a)(1) of the American 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 taxable 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 1986 is amended by 
inserting after section 139H the following new section: 
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE. 
‘‘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.’’.
H. R. 1319—135 
(C) EFFECTIVE DATE.—The amendments made by this 
paragraph shall apply to taxable years ending after the 
date of the enactment of this Act. 
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 individual, 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 determined for such taxable year. 
‘‘(b) 2021 REBATE AMOUNT.—For purposes of this section, 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 return), plus 
‘‘(2) $1,400 multiplied by the number of dependents of 
the taxpayer for such taxable year. 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this section, the 
term ‘eligible individual’ means any individual other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual who is a dependent of another 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 INCOME.— 
‘‘(1) IN GENERAL.—The amount of the credit allowed 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 income 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 surviving spouse (as defined in section 
2(a)), paragraph (1) shall be applied by substituting 
‘$150,000’ for ‘$75,000’ and ‘$10,000’ for ‘$5,000’. 
‘‘(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.
H. R. 1319—137 
taxpayer (or, except as otherwise provided by the Secretary, 
any dependent of the taxpayer) under subsection (g). 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 (g) 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. 
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (5) and (6), 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.— 
‘‘(A) IN GENERAL.—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 (f) and this 
subsection) had applied to such taxable year. 
‘‘(B) TREATMENT OF DECEASED INDIVIDUALS.—For pur-
poses 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 identification number of such person was 
not included 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 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 sub-
section (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 subparagraphs (B) and (C) of 
section 6428A(f)(3), refund or credit any overpayment attrib-
utable to this subsection as rapidly as possible, consistent with 
a rapid effort to make payments attributable to such overpay-
ments electronically if appropriate. No refund or credit shall 
be made or allowed under this subsection after December 31, 
2021.
H. R. 1319—138 
‘‘(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 time of any determina-
tion 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, para-
graph (1) shall be applied with respect 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 para-
graph (1)) to such individual 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). 
‘‘(ii) ADDITIONAL PAYMENT DETERMINATION 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 determined 
after taking into account any period disregarded under 
section 7508A if such disregard applies to substantially 
all returns for calendar year 2020 to which section 
6072(a) applies. 
‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS WHO HAVE NOT 
FILED A RETURN OF TAX FOR 2019 OR 2020 AT TIME OF DETERMINA-
TION.—In the case of any individual who, at the time of any 
determination made pursuant to paragraph (3), has filed a 
tax return for neither the year described in paragraph (1) 
nor for the year described in paragraph (5)(A), the Secretary 
shall, consistent with rules similar to the rules of section 
6428A(f)(5)(H)(i), apply paragraph (1) on the basis of informa-
tion available to the Secretary and shall, on the basis of such 
information, determine the advance refund amount with respect 
to such individual without regard to subsection (d) unless the 
Secretary has reason to know that such amount would other-
wise be reduced by reason of such subsection. 
‘‘(7) SPECIAL RULE RELATED TO TIME OF FILING 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.
H. R. 1319—139 
‘‘(8) RESTRICTION ON USE OF CERTAIN PREVIOUSLY ISSUED 
PREPAID DEBIT CARDS.—Payments made by the Secretary to 
individuals under this section shall not be in the form of an 
increase in the balance 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 regula-
tions or other guidance as may be necessary or appropriate to 
carry out the purposes of this section, including— 
‘‘(1) regulations or other guidance providing taxpayers the 
opportunity to provide the Secretary information sufficient to 
allow the Secretary to make payments to such taxpayers under 
subsection (g) (including the determination of the amount of 
such payment) if such information is not otherwise available 
to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to the max-
imum extent administratively practicable that, in determining 
the amount of any credit under subsection (a) and any credit 
or refund under subsection (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 robust 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 subsection (g); are advised of 
the opportunity to receive such 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 SYS-
TEMS.—The Secretary of the Treasury shall pay to each posses-
sion 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 esti-
mated by the Secretary of the Treasury as being equal to 
the aggregate benefits (if any) that would have been provided 
to residents of such possession by reason of the amendments 
made by this section if a mirror code tax system had been 
in effect in such possession. The preceding sentence shall not 
apply unless the respective possession has a plan, which has 
been approved by the Secretary of the Treasury, under which 
such possession will promptly distribute such payments to its 
residents. 
(3) INCLUSION
OF
ADMINISTRATIVE
EXPENSES.—The Sec-
retary of the Treasury shall pay to each possession of the 
United States to which the Secretary makes a payment under 
paragraph (1) or (2) an amount equal to the lesser of—
H. R. 1319—140 
(A) the increase (if any) of the administrative expenses 
of such possession— 
(i) in the case of a possession described in para-
graph (1), by reason of the amendments made by this 
section, and 
(ii) in the case of a possession described in para-
graph (2), by reason of carrying out the plan described 
in such paragraph, 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 respective possession. 
(4) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED 
STATES
INCOME
TAXES.—No credit shall be allowed against 
United States income taxes 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 sub-
section, the term ‘‘mirror code tax system’’ means, with respect 
to any possession of the United States, the income tax system 
of such possession if the income tax liability of the residents 
of such possession under such system is determined by ref-
erence to the income tax laws of the United States as if such 
possession were the United States. 
(6) TREATMENT OF PAYMENTS.—For purposes of section 1324 
of title 31, United States Code, the payments under this sub-
section shall be treated in the same manner as a refund due 
from a credit provision referred to in subsection (b)(2) of such 
section. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) DEFINITION
OF
DEFICIENCY.—Section 6211(b)(4)(A) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘6428, and 6428A’’ and inserting ‘‘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 subsection (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 Federal 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