643 
‘‘(viii) as applicable, a detailed ration-
ale for any decision not to approve a plan’s 
application for special partition assistance; 
‘‘(D) provide detailed information on each 
contract solicited and awarded to implement or 
administer this section; 
‘‘(E) include reports, audits, and other rel-
evant oversight and accountability information 
on this section, including the annual reports 
submitted by the board of directors of the cor-
poration to Congress required under subsection 
(n), the Office of the Inspector General audits, 
correspondence, and publications, and the Gov-
ernment Accountability Office reports under 
subsection (o); 
‘‘(F) provide a clear means for multiem-
ployer plan administrators, plan participants, 
beneficiaries, other stakeholders, and the public 
to contact the corporation and provide feedback 
on the implementation and administration of 
this section; and 
‘‘(G) be regularly updated to carry out the 
purposes of this subsection. 
‘‘(q) OFFICE OF INSPECTOR GENERAL.—There is au-
thorized to be appropriated to the corporation’s Office of 
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644 
Inspector General $24,000,000 for fiscal year 2020, which 
shall remain available through September 30, 2028, for 
salaries and expenses necessary for conducting investiga-
tions and audits of the implementation and administration 
of this section. 
‘‘(r) APPLICATION OF EXCISE TAX.—During the pe-
riod that a plan is subject to a partition order under this 
section and prior to a cessation of adjustments pursuant 
to subsection (i)(3), the plan shall not be subject to section 
4971 of the Internal Revenue Code of 1986.’’. 
SEC. 40102. REPEAL OF BENEFIT SUSPENSIONS FOR MULTI-
EMPLOYER PLANS IN CRITICAL AND DECLIN-
ING STATUS. 
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 
1986.—Paragraph (9) of section 432(e) of the Internal 
Revenue Code of 1986 is repealed. 
(b) AMENDMENT TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Paragraph (9) of section 
305(e) of the Employee Retirement Income Security Act 
of 1974 (29 U.S.C. 1085(e)) is repealed. 
(c) EFFECTIVE DATE.—The repeals made by this 
section shall not apply to plans that have been approved 
for a suspension of benefit under section 432(e)(9)(G) of 
the Internal Revenue Code of 1986 and section 
305(e)(9)(G) of the Employee Retirement Income Security 
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645 
Act of 1974 (29 U.S.C. 1085(e)(9)(G)) before the date 
of the enactment of this Act. 
SEC. 40103. TEMPORARY DELAY OF DESIGNATION OF MUL-
TIEMPLOYER PLANS AS IN ENDANGERED, 
CRITICAL, OR CRITICAL AND DECLINING STA-
TUS. 
(a) IN GENERAL.—Notwithstanding the actuarial 
certification under section 305(b)(3) of the Employee Re-
tirement Income Security Act of 1974 and section 
432(b)(3) of the Internal Revenue Code of 1986, if a plan 
sponsor of a multiemployer plan elects the application of 
this section, then, for purposes of section 305 of such Act 
and section 432 of such Code— 
(1) the status of the plan for its first plan year 
beginning during the period beginning on March 1, 
2020, and ending on February 28, 2021, or the next 
succeeding plan year (as designated by the plan 
sponsor in such election), shall be the same as the 
status of such plan under such sections for the plan 
year preceding such designated plan year, and 
(2) in the case of a plan which was in endan-
gered or critical status for the plan year preceding 
the designated plan year described in paragraph (1), 
the plan shall not be required to update its plan or 
schedules under section 305(c)(6) of such Act and 
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646 
section 
432(c)(6) 
of 
such 
Code, 
or 
section 
305(e)(3)(B) of such Act and section 432(e)(3)(B) 
of such Code, whichever is applicable, until the plan 
year following the designated plan year described in 
paragraph (1). 
If section 305 of the Employee Retirement Income Secu-
rity Act of 1974 and section 432 of the Internal Revenue 
Code of 1986 did not apply to the plan year preceding 
the designated plan year described in paragraph (1), the 
plan actuary shall make a certification of the status of 
the plan under section 305(b)(3) of such Act and section 
432(b)(3) of such Code for the preceding plan year in the 
same manner as if such sections had applied to such pre-
ceding plan year. 
(b) EXCEPTION
FOR PLANS BECOMING CRITICAL 
DURING ELECTION.—If— 
(1) an election was made under subsection (a) 
with respect to a multiemployer plan, and 
(2) such plan has, without regard to such elec-
tion, been certified by the plan actuary under section 
305(b)(3) of the Employee Retirement Income Secu-
rity Act of 1974 and section 432(b)(3) of the Inter-
nal Revenue Code of 1986 to be in critical status for 
the designated plan year described in subsection 
(a)(1), then such plan shall be treated as a plan in 
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647 
critical status for such plan year for purposes of ap-
plying section 4971(g)(1)(A) of such Code, section 
302(b)(3) of such Act (without regard to the second 
sentence thereof), and section 412(b)(3) of such 
Code (without regard to the second sentence there-
of). 
(c) ELECTION AND NOTICE.— 
(1) ELECTION.—An election under subsection 
(a)— 
(A) shall be made at such time and in such 
manner as the Secretary of the Treasury or the 
Secretary’s delegate may prescribe and, once 
made, may be revoked only with the consent of 
the Secretary, and 
(B) if made— 
(i) before the date the annual certifi-
cation is submitted to the Secretary or the 
Secretary’s 
delegate 
under 
section 
305(b)(3) 
of 
such 
Act 
and 
section 
432(b)(3) of such Code, shall be included 
with such annual certification, and 
(ii) after such date, shall be submitted 
to the Secretary or the Secretary’s delegate 
not later than 30 days after the date of the 
election. 
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648 
(2) NOTICE TO PARTICIPANTS.— 
(A) IN
GENERAL.—Notwithstanding sec-
tion 305(b)(3)(D) of the Employee Retirement 
Income Security Act of 1974 and section 
432(b)(3)(D) of the Internal Revenue Code of 
1986, if the plan is neither in endangered nor 
critical status by reason of an election made 
under subsection (a)— 
(i) the plan sponsor of a multiem-
ployer plan shall not be required to provide 
notice under such sections, and 
(ii) the plan sponsor shall provide to 
the participants and beneficiaries, the bar-
gaining parties, the Pension Benefit Guar-
anty Corporation, and the Secretary of 
Labor a notice of the election under sub-
section (a) and such other information as 
the Secretary of the Treasury (in consulta-
tion with the Secretary of Labor) may re-
quire— 
(I) if the election is made before 
the date the annual certification is 
submitted to the Secretary or the Sec-
retary’s 
delegate 
under 
section 
305(b)(3) of such Act and section 
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650 
tion, then, for purposes of section 305 of the Employee 
Retirement Income Security Act of 1974 and section 432 
of the Internal Revenue Code of 1986— 
(1) except as provided in paragraph (2), the 
plan’s funding improvement period or rehabilitation 
period, whichever is applicable, shall be 15 years 
rather than 10 years, and 
(2) in the case of a plan in seriously endan-
gered status, the plan’s funding improvement period 
shall be 20 years rather than 15 years. 
(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
(1) ELECTION.—An election under this section 
shall be made at such time, and in such manner and 
form, as (in consultation with the Secretary of 
Labor) the Secretary of the Treasury or the Sec-
retary’s delegate may prescribe. 
(2) DEFINITIONS.—Any term which is used in 
this section which is also used in section 305 of the 
Employee Retirement Income Security Act of 1974 
and section 432 of the Internal Revenue Code of 
1986 shall have the same meaning as when used in 
such sections. 
(c) EFFECTIVE DATE.—This section shall apply to 
plan years beginning after December 31, 2019. 
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651 
SEC. 40105. ADJUSTMENTS TO FUNDING STANDARD AC-
COUNT RULES. 
(a) ADJUSTMENTS.— 
(1) AMENDMENT TO EMPLOYEE RETIREMENT 
INCOME SECURITY ACT OF 1974.—Section 304(b)(8) 
of the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1084(b)) is amended by adding at 
the end the following new subparagraph: 
‘‘(F) RELIEF FOR 2020 AND 2021.—A mul-
tiemployer plan with respect to which the sol-
vency test under subparagraph (C) is met as of 
February 29, 2020, may elect to apply this 
paragraph by substituting ‘February 29, 2020’ 
for ‘August 31, 2008’ each place it appears in 
subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II) 
(without regard to whether such plan previously 
elected the application of this paragraph). The 
preceding sentence shall not apply to a plan 
with respect to which a partition order is in ef-
fect under section 4233A.’’. 
(2) AMENDMENT TO INTERNAL REVENUE CODE 
OF 1986.—Section 431(b)(8) of the Internal Revenue 
Code of 1986 is amended by adding at the end the 
following new subparagraph: 
‘‘(F) RELIEF FOR 2020 AND 2021.—A mul-
tiemployer plan with respect to which the sol-
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652 
vency test under subparagraph (C) is met as of 
February 29, 2020, may elect to apply this 
paragraph by substituting ‘February 29, 2020’ 
for ‘August 31, 2008’ each place it appears in 
subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II) 
(without regard to whether such plan previously 
elected the application of this paragraph). The 
preceding sentence shall not apply to a plan 
with respect to which a partition order is in ef-
fect under section 4233A of the Employee Re-
tirement Income Security Act of 1974.’’. 
(b) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
this section shall take effect as of the first day of 
the first plan year ending on or after February 29, 
2020, except that any election a plan makes pursu-
ant to this section that affects the plan’s funding 
standard account for the first plan year beginning 
after February 29, 2020, shall be disregarded for 
purposes of applying the provisions of section 305 of 
the Employee Retirement Income Security Act of 
1974 and section 432 of the Internal Revenue Code 
of 1986 to such plan year. 
(2) RESTRICTIONS ON BENEFIT INCREASES.— 
Notwithstanding paragraph (1), the restrictions on 
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653 
plan amendments increasing benefits in sections 
304(b)(8)(D) of such Act and 431(b)(8)(D) of such 
Code, as applied by the amendments made by this 
section, shall take effect on the date of enactment of 
this Act. 
SEC. 40106. PBGC GUARANTEE FOR PARTICIPANTS IN MUL-
TIEMPLOYER PLANS. 
Section 4022A(c)(1) of the Employee Retirement In-
come Security Act of 1974 (29 U.S.C. 1322a(c)(1)) is 
amended by striking subparagraphs (A) and (B) and in-
serting the following: 
‘‘(A) 100 percent of the accrual rate up to 
$15, plus 75 percent of the lesser of— 
‘‘(i) $70; or 
‘‘(ii) the accrual rate, if any, in excess 
of $15; and 
‘‘(B) the number of the participant’s years 
of credited service. 
For each calendar year after the first full calendar 
year following the date of the enactment of the 
Emergency Pension Plan Relief Act of 2020, the ac-
crual rates in subparagraph (A) shall increase by the 
national average wage index (as defined in section 
209(k)(1) of the Social Security Act). For purposes 
of this subsection, the rates applicable for deter-
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654 
mining the guaranteed benefits of the participants of 
any plan shall be the rates in effect for the calendar 
year in which the plan becomes insolvent under sec-
tion 4245 or the calendar year in which the plan is 
terminated, if earlier.’’. 
TITLE II—RELIEF FOR SINGLE 
EMPLOYER PENSION PLANS 
SEC. 40201. EXTENDED AMORTIZATION FOR SINGLE EM-
PLOYER PLANS. 
(a) 15-YEAR AMORTIZATION UNDER THE INTERNAL 
REVENUE CODE OF 1986.—Section 430(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 
plan years beginning after December 31, 2019— 
‘‘(A) the shortfall amortization bases for 
all plan years preceding the first plan year be-
ginning after December 31, 2019 (and all 
shortfall amortization installments determined 
with respect to such bases) shall be reduced to 
zero, and 
‘‘(B) subparagraphs (A) and (B) of para-
graph (2) shall each be applied by substituting 
‘15-plan-year period’ for ‘7-plan-year period’.’’. 
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655 
(b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE 
RETIREMENT INCOME SECURITY ACT OF 1974.—Section 
303(c) of the Employee Retirement Income Security Act 
of 1974 (29 U.S.C. 1083(c)) is amended by adding at the 
end the following new paragraph: 
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 
plan years beginning after December 31, 2019— 
‘‘(A) the shortfall amortization bases for 
all plan years preceding the first plan year be-
ginning after December 31, 2019 (and all 
shortfall amortization installments determined 
with respect to such bases) shall be reduced to 
zero, and 
‘‘(B) subparagraphs (A) and (B) of para-
graph (2) shall each be applied by substituting 
‘15-plan-year period’ for ‘7-plan-year period’.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2019. 
SEC. 40202. EXTENSION OF PENSION FUNDING STABILIZA-
TION PERCENTAGES FOR SINGLE EMPLOYER 
PLANS. 
(a) AMENDMENTS TO INTERNAL REVENUE CODE OF 
1986.— 
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656 
(1) IN GENERAL.—The table contained in sub-
clause (II) of section 430(h)(2)(C)(iv) of the Inter-
nal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘If the calendar year is: 
The applica-
ble min-
imum per-
centage is: 
The applica-
ble max-
imum per-
centage is: 
Any year in the period starting in 2012 and end-
ing in 2019 .........................................................
90% 
110%
Any year in the period starting in 2020 and end-
ing in 2025 .........................................................
95% 
105%
2026 ........................................................................
90% 
110%
2027 ........................................................................
85% 
115%
2028 ........................................................................
80% 
120%
2029 ........................................................................
75% 
125%
After 2029 ..............................................................
70% 
130%.’’. 
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause 
(I) of section 430(h)(2)(C)(iv) of such Code is 
amended by adding at the end the following: ‘‘Not-
withstanding anything in this subclause, if the aver-
age of the first, second, or third segment rate for 
any 25-year period is less than 5 percent, such aver-
age shall be deemed to be 5 percent.’’. 
(b) AMENDMENTS TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.— 
(1) IN GENERAL.—The table contained in sub-
clause (II) of section 303(h)(2)(C)(iv) of the Em-
ployee Retirement Income Security Act of 1974 (29 
U.S.C. 1083(h)(2)(C)(iv)(II)) is amended to read as 
follows: 
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657 
‘‘If the calendar year is: 
The applica-
ble min-
imum per-
centage is: 
The applica-
ble max-
imum per-
centage is: 
Any year in the period starting in 2012 and end-
ing in 2019 .........................................................
90% 
110%
Any year in the period starting in 2020 and end-
ing in 2025 .........................................................
95% 
105%
2026 ........................................................................
90% 
110%
2027 ........................................................................
85% 
115%
2028 ........................................................................
80% 
120%
2029 ........................................................................
75% 
125%
After 2029 ..............................................................
70% 
130%.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) IN GENERAL.—Section 101(f)(2)(D) of 
such Act (29 U.S.C. 1021(f)(2)(D)) is amend-
ed— 
(i) in clause (i) by striking ‘‘and the 
Bipartisan Budget Act of 2015’’ both 
places it appears and inserting ‘‘, the Bi-
partisan Budget Act of 2015, and the 
Emergency Pension Plan Relief Act of 
2020’’, and 
(ii) in clause (ii) by striking ‘‘2023’’ 
and inserting ‘‘2029’’. 
(B) 
STATEMENTS.—The 
Secretary 
of 
Labor shall modify the statements required 
under subclauses (I) and (II) of section 
101(f)(2)(D)(i) of such Act to conform to the 
amendments made by this section. 
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658 
(3) FLOOR ON 25-YEAR AVERAGES.—Subclause 
(I) of section 303(h)(2)(C)(iv) of such Act (29 
U.S.C. 1083(h)(2)(C)(iv)(II)) is amended by adding 
at the end the following: ‘‘Notwithstanding anything 
in this subclause, if the average of the first, second, 
or third segment rate for any 25-year period is less 
than 5 percent, such average shall be deemed to be 
5 percent.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to plan years begin-
ning after December 31, 2019. 
TITLE III—OTHER RETIREMENT 
RELATED PROVISIONS 
SEC. 40301. WAIVER OF REQUIRED MINIMUM DISTRIBU-
TIONS FOR 2019. 
(a) IN GENERAL.—Section 401(a)(9)(I)(i) of the In-
ternal Revenue Code of 1986 is amended by striking ‘‘cal-
endar year 2020’’ and inserting ‘‘calendar years 2019 and 
2020’’. 
(b) ELIGIBLE ROLLOVER DISTRIBUTIONS.—Section 
402(c)(4) of such Code is amended by striking ‘‘2020’’ 
each place it appears in the last sentence and inserting 
‘‘2019 or 2020’’. 
(c) 
CONFORMING
AMENDMENTS.—Section 
401(a)(9)(I) of such Code is amended— 
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659 
(1) by striking clause (ii) and redesignating 
clause (iii) as clause (ii), and 
(2) by striking ‘‘calendar year 2020’’ in clause 
(ii)(II), as so redesignated, and inserting ‘‘calendar 
years 2019 and 2020’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 2203 of the Coronavirus Aid, Relief, and 
Economic Security Act, except that subparagraph (c)(1) 
thereof shall be applied by substituting ‘‘December 31, 
2018’’ for ‘‘December 31, 2019’’. 
SEC. 40302. WAIVER OF 60-DAY RULE IN CASE OF ROLL-
OVER OF OTHERWISE REQUIRED MINIMUM 
DISTRIBUTIONS IN 2019 OR 2020. 
(a) QUALIFIED TRUSTS.—402(c)(3) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(D) EXCEPTION FOR ROLLOVER OF OTH-
ERWISE REQUIRED MINIMUM DISTRIBUTIONS IN 
2019 OR 2020.—In the case of an eligible roll-
over distribution described in the second sen-
tence of paragraph (4), subparagraph (A) shall 
not apply to any transfer of such distribution 
made before December 1, 2020.’’. 
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660 
(b) INDIVIDUAL RETIREMENT ACCOUNTS.—Section 
408(d)(3) of such Code is amended by adding at the end 
the following new subparagraph: 
‘‘(J) WAIVER OF 60-DAY RULE AND ONCE 
PER-YEAR LIMITATION FOR CERTAIN 2019 AND 
2020 ROLLOVERS.—In the case of a distribu-
tion during 2019 or 2020 to which, under sub-
paragraph (E), this paragraph would not have 
applied had the minimum distribution require-
ments of section 401(a)(9) applied during such 
years, the 60-day requirement under subpara-
graph (A) and the limitation under subpara-
graph (B) shall not apply to such distribution 
to the extent the amount is paid into an indi-
vidual retirement account, individual retirement 
annuity (other than an endowment contract), or 
eligible retirement plan (as defined in subpara-
graph (A)) as otherwise required under such 
subparagraph before December 1, 2020.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
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661 
SEC. 40303. EMPLOYEE CERTIFICATION AS TO ELIGIBILITY 
FOR INCREASED CARES ACT LOAN LIMITS 
FROM EMPLOYER PLAN. 
(a) 
IN
GENERAL.—Section 
2202(b) 
of 
the 
Coronavirus Aid, Relief, and Economic Security Act is 
amended by adding at the end the following new para-
graph: 
‘‘(4) EMPLOYEE CERTIFICATION.—The admin-
istrator of a qualified employer plan may rely on an 
employee’s certification that the requirements of 
subsection (a)(4)(A)(ii) are satisfied in determining 
whether the employee is a qualified individual for 
purposes of this subsection.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of section 2202(b) of the Coronavirus Aid, Relief, 
and Economic Security Act. 
SEC. 40304. EXCLUSION OF BENEFITS PROVIDED TO VOL-
UNTEER FIREFIGHTERS AND EMERGENCY 
MEDICAL RESPONDERS MADE PERMANENT. 
(a) IN GENERAL.—Section 139B of the Internal Rev-
enue Code of 1986 is amended by striking subsection (d). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
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662 
SEC. 40305. APPLICATION OF SPECIAL RULES TO MONEY 
PURCHASE PENSION PLANS. 
Section 2202(a)(6)(B) of the Coronavirus Aid, Relief, 
and Economic Security Act is amended by inserting ‘‘, 
and, in the case of a money purchase pension plan, a 
coronavirus-related distribution which is an in-service 
withdrawal shall be treated as meeting the distribution 
rules of section 401(a) of such Code’’ before the period. 
SEC. 40306. GRANTS TO ASSIST LOW-INCOME WOMEN AND 
SURVIVORS OF DOMESTIC VIOLENCE IN OB-
TAINING QUALIFIED DOMESTIC RELATIONS 
ORDERS. 
(a) AUTHORIZATION OF GRANT AWARDS.—The Sec-
retary of Labor, acting through the Director of the Wom-
en’s Bureau and in conjunction with the Assistant Sec-
retary of the Employee Benefits Security Administration, 
shall award grants, on a competitive basis, to eligible enti-
ties to enable such entities to assist low-income women 
and survivors of domestic violence in obtaining qualified 
domestic relations orders and ensuring that those women 
actually obtain the benefits to which they are entitled 
through those orders. 
(b) DEFINITION OF ELIGIBLE ENTITY.—In this sec-
tion, the term ‘‘eligible entity’’ means a community-based 
organization with proven experience and expertise in serv-
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663 
ing women and the financial and retirement needs of 
women. 
(c) APPLICATION.—An eligible entity that desires to 
receive a grant under this section shall submit an applica-
tion to the Secretary of Labor at such time, in such man-
ner, and accompanied by such information as the Sec-
retary of Labor may require. 
(d) MINIMUM GRANT AMOUNT.—The Secretary of 
Labor shall award grants under this section in amounts 
of not less than $250,000. 
(e) USE OF FUNDS.—An eligible entity that receives 
a grant under this section shall use the grant funds to 
develop programs to offer help to low-income women or 
survivors of domestic violence who need assistance in pre-
paring, obtaining, and effectuating a qualified domestic re-
lations order. 
(f) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to carry out this section 
$100,000,000 for fiscal year 2020 and each succeeding 
fiscal year. 
SEC. 40307. MODIFICATION OF SPECIAL RULES FOR MIN-
IMUM FUNDING STANDARDS FOR COMMU-
NITY NEWSPAPER PLANS. 
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 
1986.—Subsection (m) of section 430 of the Internal Rev-
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664 
enue Code of 1986, as added by the Setting Every Com-
munity Up for Retirement Enhancement Act of 2019, is 
amended to read as follows: 
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 
PLANS.— 
‘‘(1) IN GENERAL.—An eligible newspaper plan 
sponsor of a plan under which no participant has 
had the participant’s accrued benefit increased 
(whether because of service or compensation) after 
April 2, 2019, may elect to have the alternative 
standards described in paragraph (4) apply to such 
plan. 
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 
The term ‘eligible newspaper plan sponsor’ means 
the plan sponsor of— 
‘‘(A) any community newspaper plan, or 
‘‘(B) any other plan sponsored, as of April 
2, 2019, by a member of the same controlled 
group of a plan sponsor of a community news-
paper plan if such member is in the trade or 
business of publishing 1 or more newspapers. 
‘‘(3) ELECTION.—An election under paragraph 
(1) shall be made at such time and in such manner 
as prescribed by the Secretary. Such election, once 
made with respect to a plan year, shall apply to all 
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665 
subsequent plan years unless revoked with the con-
sent of the Secretary. 
‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-
ARDS.—The alternative standards described in this 
paragraph are the following: 
‘‘(A) INTEREST RATES.— 
‘‘(i) IN
GENERAL.—Notwithstanding 
subsection (h)(2)(C) and except as pro-
vided in clause (ii), the first, second, and 
third segment rates in effect for any 
month for purposes of this section shall be 
8 percent. 
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-
withstanding subsection (h)(2), for pur-
poses of determining the funding target 
and normal cost of a plan for any plan 
year, the present value of any benefits ac-
crued or earned under the plan for a plan 
year with respect to which an election 
under paragraph (1) is in effect shall be 
determined on the basis of the United 
States Treasury obligation yield curve for 
the day that is the valuation date of such 
plan for such plan year. 
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666 
‘‘(iii) UNITED STATES TREASURY OB-
LIGATION YIELD CURVE.—For purposes of 
this subsection, the term ‘United States 
Treasury obligation yield curve’ means, 
with respect to any day, a yield curve 
which shall be prescribed by the Secretary 
for such day on interest-bearing obligations 
of the United States. 
‘‘(B) SHORTFALL AMORTIZATION BASE.— 
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-
TION
BASES.—The shortfall amortization 
bases determined under subsection (c)(3) 
for all plan years preceding the first plan 
year to which the election under paragraph 
(1) applies (and all shortfall amortization 
installments determined with respect to 
such bases) shall be reduced to zero under 
rules similar to the rules of subsection 
(c)(6). 
‘‘(ii) NEW SHORTFALL AMORTIZATION 
BASE.—Notwithstanding subsection (c)(3), 
the shortfall amortization base for the first 
plan year to which the election under para-
graph (1) applies shall be the funding 
shortfall of such plan for such plan year 
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667 
(determined using the interest rates as 
modified under subparagraph (A)). 
‘‘(C) DETERMINATION OF SHORTFALL AM-
ORTIZATION INSTALLMENTS.— 
‘‘(i) 
30-YEAR
PERIOD.—Subpara-
graphs (A) and (B) of subsection (c)(2) 
shall be applied by substituting ‘30-plan- 
year’ for ‘7-plan-year’ each place it ap-
pears. 
‘‘(ii) NO
SPECIAL
ELECTION.—The 
election under subparagraph (D) of sub-
section (c)(2) shall not apply to any plan 
year to which the election under paragraph 
(1) applies. 
‘‘(D) EXEMPTION FROM AT-RISK TREAT-
MENT.—Subsection (i) shall not apply. 
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-
poses of this subsection— 
‘‘(A) IN GENERAL.—The term ‘community 
newspaper plan’ means any plan to which this 
section applies maintained as of December 31, 
2018, by an employer which— 
‘‘(i) maintains the plan on behalf of 
participants and beneficiaries with respect 
to employment in the trade or business of 
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668 
publishing 1 or more newspapers which 
were published by the employer at any 
time during the 11-year period ending on 
the date of the enactment of this sub-
section, 
‘‘(ii)(I) is not a company the stock of 
which is publicly traded (on a stock ex-
change or in an over-the-counter market), 
and is not controlled, directly or indirectly, 
by such a company, or 
‘‘(II) is controlled, directly or indi-
rectly, during the entire 30-year period 
ending on the date of the enactment of this 
subsection by individuals who are members 
of the same family, and does not publish or 
distribute a daily newspaper that is car-
rier-distributed in printed form in more 
than 5 States, and 
‘‘(iii) is controlled, directly or indi-
rectly— 
‘‘(I) by 1 or more persons resid-
ing primarily in a State in which the 
community newspaper has been pub-
lished on newsprint or carrier-distrib-
uted, 
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669 
‘‘(II) during the entire 30-year 
period ending on the date of the en-
actment of this subsection by individ-
uals who are members of the same 
family, 
‘‘(III) by 1 or more trusts, the 
sole trustees of which are persons de-
scribed in subclause (I) or (II), or 
‘‘(IV) by a combination of per-
sons described in subclause (I), (II), 
or (III). 
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 
does not include any newspaper (determined 
without regard to this subparagraph) to which 
any of the following apply: 
‘‘(i) Is not in general circulation. 
‘‘(ii) Is published (on newsprint or 
electronically) less frequently than 3 times 
per week. 
‘‘(iii) Has not ever been regularly 
published on newsprint. 
‘‘(iv) Does not have a bona fide list of 
paid subscribers. 
‘‘(C) CONTROL.—A person shall be treated 
as controlled by another person if such other 
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670 
person possesses, directly or indirectly, the 
power to direct or cause the direction and man-
agement of such person (including the power to 
elect a majority of the members of the board of 
directors of such person) through the ownership 
of voting securities. 
‘‘(6) CONTROLLED
GROUP.—For purposes of 
this subsection, the term ‘controlled group’ means all 
persons treated as a single employer under sub-
section (b), (c), (m), or (o) of section 414 as of the 
date of the enactment of this subsection.’’. 
(b) AMENDMENT TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Subsection (m) of section 
303 of the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1083(m)), as added by the Setting Every 
Community Up for Retirement Enhancement Act of 2019, 
is amended to read as follows: 
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 
PLANS.— 
‘‘(1) IN GENERAL.—An eligible newspaper plan 
sponsor of a plan under which no participant has 
had the participant’s accrued benefit increased 
(whether because of service or compensation) after 
April 2, 2019, may elect to have the alternative 
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671 
standards described in paragraph (4) apply to such 
plan. 
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 
The term ‘eligible newspaper plan sponsor’ means 
the plan sponsor of— 
‘‘(A) any community newspaper plan, or 
‘‘(B) any other plan sponsored, as of April 
2, 2019, by a member of the same controlled 
group of a plan sponsor of a community news-
paper plan if such member is in the trade or 
business of publishing 1 or more newspapers. 
‘‘(3) ELECTION.—An election under paragraph 
(1) shall be made at such time and in such manner 
as prescribed by the Secretary of the Treasury. Such 
election, once made with respect to a plan year, shall 
apply to all subsequent plan years unless revoked 
with the consent of the Secretary of the Treasury. 
‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-
ARDS.—The alternative standards described in this 
paragraph are the following: 
‘‘(A) INTEREST RATES.— 
‘‘(i) IN
GENERAL.—Notwithstanding 
subsection (h)(2)(C) and except as pro-
vided in clause (ii), the first, second, and 
third segment rates in effect for any 
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672 
month for purposes of this section shall be 
8 percent. 
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-
withstanding subsection (h)(2), for pur-
poses of determining the funding target 
and normal cost of a plan for any plan 
year, the present value of any benefits ac-
crued or earned under the plan for a plan 
year with respect to which an election 
under paragraph (1) is in effect shall be 
determined on the basis of the United 
States Treasury obligation yield curve for 
the day that is the valuation date of such 
plan for such plan year. 
‘‘(iii) UNITED STATES TREASURY OB-
LIGATION YIELD CURVE.—For purposes of 
this subsection, the term ‘United States 
Treasury obligation yield curve’ means, 
with respect to any day, a yield curve 
which shall be prescribed by the Secretary 
of the Treasury for such day on interest- 
bearing obligations of the United States. 
‘‘(B) SHORTFALL AMORTIZATION BASE.— 
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-
TION
BASES.—The shortfall amortization 
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673 
bases determined under subsection (c)(3) 
for all plan years preceding the first plan 
year to which the election under paragraph 
(1) applies (and all shortfall amortization 
installments determined with respect to 
such bases) shall be reduced to zero under 
rules similar to the rules of subsection 
(c)(6). 
‘‘(ii) NEW SHORTFALL AMORTIZATION 
BASE.—Notwithstanding subsection (c)(3), 
the shortfall amortization base for the first 
plan year to which the election under para-
graph (1) applies shall be the funding 
shortfall of such plan for such plan year 
(determined using the interest rates as 
modified under subparagraph (A)). 
‘‘(C) DETERMINATION OF SHORTFALL AM-
ORTIZATION INSTALLMENTS.— 
‘‘(i) 
30-YEAR
PERIOD.—Subpara-
graphs (A) and (B) of subsection (c)(2) 
shall be applied by substituting ‘30-plan- 
year’ for ‘7-plan-year’ each place it ap-
pears. 
‘‘(ii) NO
SPECIAL
ELECTION.—The 
election under subparagraph (D) of sub-
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674 
section (c)(2) shall not apply to any plan 
year to which the election under paragraph 
(1) applies. 
‘‘(D) EXEMPTION FROM AT-RISK TREAT-
MENT.—Subsection (i) shall not apply. 
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-
poses of this subsection— 
‘‘(A) IN GENERAL.—The term ‘community 
newspaper plan’ means a plan to which this sec-
tion applies maintained as of December 31, 
2018, by an employer which— 
‘‘(i) maintains the plan on behalf of 
participants and beneficiaries with respect 
to employment in the trade or business of 
publishing 1 or more newspapers which 
were published by the employer at any 
time during the 11-year period ending on 
the date of the enactment of this sub-
section, 
‘‘(ii)(I) is not a company the stock of 
which is publicly traded (on a stock ex-
change or in an over-the-counter market), 
and is not controlled, directly or indirectly, 
by such a company, or 
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675 
‘‘(II) is controlled, directly, or indi-
rectly, during the entire 30-year period 
ending on the date of the enactment of this 
subsection by individuals who are members 
of the same family, and does not publish or 
distribute a daily newspaper that is car-
rier-distributed in printed form in more 
than 5 States, and 
‘‘(iii) is controlled, directly, or indi-
rectly— 
‘‘(I) by 1 or more persons resid-
ing primarily in a State in which the 
community newspaper has been pub-
lished on newsprint or carrier-distrib-
uted, 
‘‘(II) during the entire 30-year 
period ending on the date of the en-
actment of this subsection by individ-
uals who are members of the same 
family, 
‘‘(III) by 1 or more trusts, the 
sole trustees of which are persons de-
scribed in subclause (I) or (II), or 
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676 
‘‘(IV) by a combination of per-
sons described in subclause (I), (II), 
or (III). 
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 
does not include any newspaper (determined 
without regard to this subparagraph) to which 
any of the following apply: 
‘‘(i) Is not in general circulation. 
‘‘(ii) Is published (on newsprint or 
electronically) less frequently than 3 times 
per week. 
‘‘(iii) Has not ever been regularly 
published on newsprint. 
‘‘(iv) Does not have a bona fide list of 
paid subscribers. 
‘‘(C) CONTROL.—A person shall be treated 
as controlled by another person if such other 
person possesses, directly or indirectly, the 
power to direct or cause the direction and man-
agement of such person (including the power to 
elect a majority of the members of the board of 
directors of such person) through the ownership 
of voting securities. 
‘‘(6) CONTROLLED
GROUP.—For purposes of 
this subsection, the term ‘controlled group’ means all 
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677 
persons treated as a single employer under sub-
section (b), (c), (m), or (o) of section 414 of the In-
ternal Revenue Code of 1986 as of the date of the 
enactment of this subsection. 
‘‘(7) EFFECT
ON
PREMIUM
RATE
CALCULA-
TION.—Notwithstanding any other provision of law 
or any regulation issued by the Pension Benefit 
Guaranty Corporation, in the case of a plan for 
which an election is made to apply the alternative 
standards described in paragraph (3), the additional 
premium under section 4006(a)(3)(E) shall be deter-
mined as if such election had not been made.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years ending after Decem-
ber 31, 2017. 
SEC. 40308. MINIMUM RATE OF INTEREST FOR CERTAIN DE-
TERMINATIONS RELATED TO LIFE INSUR-
ANCE CONTRACTS. 
(a) MODIFICATION OF MINIMUM RATE FOR PUR-
POSES OF CASH VALUE ACCUMULATION TEST.— 
(1) IN GENERAL.—Section 7702(b)(2)(A) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘an annual effective rate of 4 percent’’ and in-
serting ‘‘the applicable accumulation test minimum 
rate’’. 
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678 
(2) APPLICABLE
ACCUMULATION
TEST
MIN-
IMUM
RATE.—Section 7702(b) of such Code is 
amended by adding at the end the following new 
paragraph: 
‘‘(3) APPLICABLE
ACCUMULATION
TEST
MIN-
IMUM RATE.—For purposes of paragraph (2)(A), the 
term ‘applicable accumulation test minimum rate’ 
means the lesser of— 
‘‘(A) an annual effective rate of 4 percent, 
or 
‘‘(B) the insurance interest rate (as de-
fined in subsection (f)(11)) in effect at the time 
the contract is issued.’’. 
(b) MODIFICATION OF MINIMUM RATE FOR PUR-
POSES OF GUIDELINE PREMIUM REQUIREMENTS.— 
(1) IN GENERAL.—Section 7702(c)(3)(B)(iii) of 
such Code is amended by striking ‘‘an annual effec-
tive rate of 6 percent’’ and inserting ‘‘the applicable 
guideline premium minimum rate’’. 
(2) APPLICABLE
GUIDELINE
PREMIUM
MIN-
IMUM RATE.—Section 7702(c)(3) of such Code is 
amended by adding at the end the following new 
subparagraph: 
‘‘(E) APPLICABLE
GUIDELINE
PREMIUM 
MINIMUM
RATE.—For purposes of subpara-
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679 
graph (B)(iii), the term ‘applicable guideline 
premium minimum rate’ means the applicable 
accumulation test minimum rate (as defined in 
subsection (b)(3)) plus 2 percentage points.’’. 
(c) APPLICATION OF MODIFIED MINIMUM RATES TO 
DETERMINATION OF GUIDELINE LEVEL PREMIUM.—Sec-
tion 7702(c)(4) of such Code is amended— 
(1) by striking ‘‘4 percent’’ and inserting ‘‘the 
applicable accumulation test minimum rate’’, and 
(2) by striking ‘‘6 percent’’ and inserting ‘‘the 
applicable guideline premium minimum rate’’. 
(d) INSURANCE INTEREST RATE.—Section 7702(f) 
of such Code is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(11) INSURANCE INTEREST RATE.—For pur-
poses of this section— 
‘‘(A) IN GENERAL.—The term ‘insurance 
interest rate’ means, with respect to any con-
tract issued in any calendar year, the lesser 
of— 
‘‘(i) the section 7702 valuation inter-
est rate for such calendar year (or, if such 
calendar year is not an adjustment year, 
the most recent adjustment year), or 
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680 
‘‘(ii) the section 7702 applicable Fed-
eral interest rate for such calendar year 
(or, if such calendar year is not an adjust-
ment year, the most recent adjustment 
year). 
‘‘(B) SECTION 7702 VALUATION INTEREST 
RATE.—The term ‘section 7702 valuation inter-
est rate’ means, with respect to any adjustment 
year, the prescribed U.S. valuation interest rate 
for life insurance with guaranteed durations of 
more than 20 years (as defined in the National 
Association of Insurance Commissioners’ Stand-
ard Valuation Law) as effective in the calendar 
year immediately preceding such adjustment 
year. 
‘‘(C) SECTION 7702 APPLICABLE FEDERAL 
INTEREST RATE.—The term ‘section 7702 ap-
plicable Federal interest rate’ means, with re-
spect to any adjustment year, the average 
(rounded to the nearest whole percentage point) 
of the applicable Federal mid-term rates (as de-
fined in section 1274(d) but based on annual 
compounding) effective as of the beginning of 
each of the calendar months in the most recent 
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681 
60-month period ending before the second cal-
endar year prior to such adjustment year. 
‘‘(D) ADJUSTMENT YEAR.—The term ‘ad-
justment year’ means the calendar year fol-
lowing any calendar year that includes the ef-
fective date of a change in the prescribed U.S. 
valuation interest rate for life insurance with 
guaranteed durations of more than 20 years (as 
defined in the National Association of Insur-
ance Commissioners’ Standard Valuation Law). 
‘‘(E) 
TRANSITION
RULE.—Notwith-
standing subparagraph (A), the insurance inter-
est rate shall be 2 percent in the case of any 
contract which is issued during the period 
that— 
‘‘(i) begins on January 1, 2021, and 
‘‘(i) ends immediately before the be-
ginning of the first adjustment year that 
beings after December 31, 2021.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contracts issued after December 
31, 2020. 
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682 
DIVISION 
E—CONTINUED 
AS-
SISTANCE TO UNEMPLOYED 
WORKERS 
SEC. 50001. EXTENSION OF FEDERAL PANDEMIC UNEM-
PLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 2104(e) of the CARES 
Act (Public Law 116–136) is amended to read as follows: 
‘‘(e) APPLICABILITY.— 
‘‘(1) IN GENERAL.—An agreement entered into 
under this section shall apply to weeks of unemploy-
ment— 
‘‘(A) beginning after the date on which 
such agreement is entered into; and 
‘‘(B) ending on or before January 31, 
2021. 
‘‘(2) TRANSITION RULE FOR INDIVIDUALS RE-
MAINING ENTITLED TO REGULAR COMPENSATION AS 
OF JANUARY 31, 2021.—In the case of any individual 
who, as of the date specified in paragraph (1)(B), 
has not yet exhausted all rights to regular com-
pensation under the State law of a State with re-
spect to a benefit year that began before such date, 
Federal Pandemic Unemployment Compensation 
shall continue to be payable to such individual for 
any week beginning on or after such date for which 
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683 
the individual is otherwise eligible for regular com-
pensation with respect to such benefit year. 
‘‘(3) 
TERMINATION.—Notwithstanding 
any 
other provision of this subsection, no Federal Pan-
demic Unemployment Compensation shall be payable 
for any week beginning after March 31, 2021.’’. 
(b) LIMITATION ON APPLICATION OF TRANSITION 
RULE.—Section 2104(g) of such Act is amended by in-
serting ‘‘(except for subsection (e)(2))’’ after ‘‘the pre-
ceding provisions of this section’’. 
(c) DISREGARD OF FEDERAL PANDEMIC UNEMPLOY-
MENT COMPENSATION FOR CERTAIN PURPOSES.—Section 
2104(h) of such Act is amended to read as follows: 
‘‘(h) DISREGARD OF FEDERAL PANDEMIC UNEM-
PLOYMENT COMPENSATION FOR PURPOSES OF ALL FED-
ERAL AND FEDERALLY ASSISTED PROGRAMS.—A Federal 
Pandemic Unemployment Compensation payment shall 
not be regarded as income and shall not be regarded as 
a resource for the month of receipt and the following 9 
months, for purposes of determining the eligibility of the 
recipient (or the recipient’s spouse or family) for benefits 
or assistance, or the amount or extent of benefits or assist-
ance, under any Federal program or under any State or 
local program financed in whole or in part with Federal 
funds.’’. 
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684 
SEC. 50002. EXTENSION AND BENEFIT PHASEOUT RULE 
FOR 
PANDEMIC 
UNEMPLOYMENT 
ASSIST-
ANCE. 
Section 2102(c) of the CARES Act (Public Law 116– 
136) is amended— 
(1) in paragraph (1)— 
(A) by striking ‘‘paragraph (2)’’ and in-
serting ‘‘paragraphs (2) and (3)’’; and 
(B) in subparagraph (A)(ii), by striking 
‘‘December 31, 2020’’ and inserting ‘‘January 
31, 2021’’; and 
(2) by redesignating paragraph (3) as para-
graph (4); and 
(3) by inserting after paragraph (2) the fol-
lowing: 
‘‘(3) TRANSITION RULE FOR INDIVIDUALS RE-
MAINING ENTITLED TO PANDEMIC UNEMPLOYMENT 
ASSISTANCE AS OF JANUARY 31, 2021.— 
‘‘(A) IN GENERAL.—In the case of any in-
dividual who, as of the date specified in para-
graph (1)(A)(ii), is receiving Pandemic Unem-
ployment Assistance but has not yet exhausted 
all rights to such assistance under this section, 
Pandemic Unemployment Assistance shall con-
tinue to be payable to such individual for any 
week beginning on or after such date for which 
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685 
the individual is otherwise eligible for Pandemic 
Unemployment Assistance. 
‘‘(B) 
TERMINATION.—Notwithstanding 
any other provision of this subsection, no Pan-
demic Unemployment Assistance shall be pay-
able for any week beginning after March 31, 
2021.’’. 
SEC. 50003. EXTENSION AND BENEFIT PHASEOUT RULE 
FOR 
PANDEMIC 
EMERGENCY 
UNEMPLOY-
MENT COMPENSATION. 
Section 2107(g) of the CARES Act (Public Law 116– 
136) is amended to read as follows: 
‘‘(g) APPLICABILITY.— 
‘‘(1) IN GENERAL.—An agreement entered into 
under this section shall apply to weeks of unemploy-
ment— 
‘‘(A) beginning after the date on which 
such agreement is entered into; and 
‘‘(B) ending on or before January 31, 
2021. 
‘‘(2) TRANSITION RULE FOR INDIVIDUALS RE-
MAINING ENTITLED TO PANDEMIC EMERGENCY UN-
EMPLOYMENT COMPENSATION AS OF JANUARY 31, 
2021.—In the case of any individual who, as of the 
date specified in paragraph (1)(A)(ii), is receiving 
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686 
Pandemic Emergency Unemployment Compensation 
but has not yet exhausted all rights to such assist-
ance under this section, Pandemic Emergency Un-
employment Compensation shall continue to be pay-
able to such individual for any week beginning on or 
after such date for which the individual is otherwise 
eligible for Pandemic Emergency Unemployment 
Compensation. 
‘‘(3) 
TERMINATION.—Notwithstanding 
any 
other provision of this subsection, no Pandemic 
Emergency Unemployment Compensation shall be 
payable for any week beginning after March 31, 
2021.’’. 
SEC. 50004. EXTENSION OF FULL FEDERAL FUNDING OF 
THE FIRST WEEK OF COMPENSABLE REG-
ULAR UNEMPLOYMENT FOR STATES WITH NO 
WAITING WEEK. 
Section 2105(e)(2) of the CARES Act (Public Law 
116–136) is amended by striking ‘‘December 31, 2020’’ 
and inserting ‘‘January 31, 2021’’. 
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687 
SEC. 50005. EXTENSION OF EMERGENCY RELIEF AND TECH-
NICAL CORRECTIONS FOR GOVERNMENTAL 
ENTITIES AND NONPROFIT ORGANIZATIONS. 
Section 903(i)(1) of the Social Security Act, as added 
by section 2103 of the CARES Act (Public Law 116–136), 
is amended— 
(1) in subparagraph (A), by striking ‘‘during 
the applicable period’’ and inserting ‘‘with respect to 
the applicable period’’; 
(2) in subparagraph (B), by striking ‘‘section 
3309(a)(1)’’ and inserting ‘‘section 3309(a)’’; 
(3) in subparagraph (C), by striking ‘‘shall be 
used exclusively’’ and all that follows through the 
end and inserting ‘‘shall be used exclusively to re-
duce the amounts required to be paid in lieu of con-
tributions into the State unemployment fund pursu-
ant to such section by governmental entities and 
other organizations described in section 3309(a) of 
such Code’’; and 
(4) in subparagraph (D), by striking ‘‘Decem-
ber 31, 2020’’ and inserting ‘‘January 31, 2021’’. 
SEC. 50006. REDUCTION OF STATE ADMINISTRATIVE BUR-
DEN IN DETERMINATION OF AMOUNT OF 
PANDEMIC UNEMPLOYMENT ASSISTANCE. 
Section 2102(d) of the CARES Act (Public Law 116– 
136) is amended by adding at the end the following: 
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688 
‘‘(4) STATE FLEXIBILITY IN ESTABLISHING IN-
COME.—In determining the income of an individual 
for purposes of an application for assistance author-
ized under subsection (b), a State may rely on such 
wage and self-employment data as the State may 
elect, including any applicable data with respect to 
an individual’s electronically mediated employment.’’. 
SEC. 50007. 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 ‘‘De-
cember 31, 2020’’ and inserting ‘‘June 30, 2021’’. 
SEC. 50008. EXTENSION OF FULL FEDERAL FUNDING OF EX-
TENDED UNEMPLOYMENT COMPENSATION. 
Section 4105 of the Families First Coronavirus Re-
sponse Act (Public Law 116–127) is amended by striking 
‘‘December 31, 2020’’ each place it appears and inserting 
‘‘June 30, 2021’’. 
SEC. 50009. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION PAYMENTS IN 
STATES WITH PROGRAMS IN LAW. 
Section 2108(b)(2) of the CARES Act (Public Law 
116–136) is amended by striking ‘‘December 31, 2020’’ 
and inserting ‘‘January 31, 2021’’. 
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689 
SEC. 50010. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION AGREEMENTS. 
Section 2109(d)(2) of the CARES Act (Public Law 
116–136) is amended by striking ‘‘December 31, 2020’’ 
and inserting ‘‘January 31, 2021’’. 
SEC. 50011. GRACE PERIOD FOR FULL FINANCING OF 
SHORT-TIME COMPENSATION PROGRAMS. 
Section 2108(c) of the CARES Act (Public Law 116– 
136) is amended by striking ‘‘shall be eligible’’ and all that 
follows through the end and inserting the following: ‘‘ 
‘‘shall be eligible— 
‘‘(1) for payments under subsection (a) for 
weeks of unemployment beginning after the effective 
date of such enactment; and 
‘‘(2) for an additional payment equal to the 
total amount of payments for which the State is eli-
gible pursuant to an agreement under section 2109 
for weeks of unemployment before such effective 
date.’’. 
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690 
DIVISION F—ASSISTANCE TO AGRICUL-
TURAL PRODUCERS AND OTHER MAT-
TERS RELATING TO AGRICULTURE 
SEC. 60001. DEFINITIONS. 
In this division: 
(1) The term ‘‘COVID–19’’ means the disease 
caused by SARS–CoV–2, or any viral strain mutat-
ing therefrom with pandemic potential. 
(2) The term ‘‘Secretary’’ means the Secretary 
of Agriculture. 
TITLE I—LIVESTOCK 
SEC. 60101. ESTABLISHMENT OF TRUST FOR BENEFIT OF 
UNPAID CASH SELLERS OF LIVESTOCK. 
The Packers and Stockyards Act, 1921, is amended 
by inserting after section 317 (7 U.S.C. 217a) the fol-
lowing new section: 
‘‘SEC. 318. STATUTORY TRUST ESTABLISHED; DEALER. 
‘‘(a) ESTABLISHMENT.— 
‘‘(1) IN GENERAL.—All livestock purchased by 
a dealer in cash sales and all inventories of, or re-
ceivables or proceeds from, such livestock shall be 
held by such dealer in trust for the benefit of all un-
paid cash sellers of such livestock until full payment 
has been received by such unpaid cash sellers. 
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691 
‘‘(2) EXEMPTION.—Any dealer whose average 
annual purchases of livestock do not exceed 
$100,000 shall be exempt from the provisions of this 
section. 
‘‘(3) 
EFFECT
OF
DISHONORED
INSTRU-
MENTS.—For purposes of determining full payment 
under paragraph (1), a payment to an unpaid cash 
seller shall not be considered to have been made if 
the unpaid cash seller receives a payment instrument 
that is dishonored. 
‘‘(b) PRESERVATION OF TRUST.—An unpaid cash 
seller shall lose the benefit of a trust under subsection (a) 
if the unpaid cash seller has not preserved the trust by 
giving written notice to the dealer involved and filing such 
notice with the Secretary— 
‘‘(1) within 30 days of the final date for mak-
ing a payment under section 409 in the event that 
a payment instrument has not been received; or 
‘‘(2) within 15 business days after the date on 
which the seller receives notice that the payment in-
strument promptly presented for payment has been 
dishonored. 
‘‘(c) NOTICE TO LIEN HOLDERS.—When a dealer re-
ceives notice under subsection (b) of the unpaid cash sell-
er’s intent to preserve the benefits of the trust, the dealer 
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692 
shall, within 15 business days, give notice to all persons 
who have recorded a security interest in, or lien on, the 
livestock held in such trust. 
‘‘(d) CASH SALES DEFINED.—For the purpose of 
this section, a cash sale means a sale in which the seller 
does not expressly extend credit to the buyer. 
‘‘(e) PURCHASE
OF
LIVESTOCK
SUBJECT
TO 
TRUST.— 
‘‘(1) IN GENERAL.—A person purchasing live-
stock subject to a dealer trust shall receive good title 
to the livestock if the person receives the livestock— 
‘‘(A) in exchange for payment of new 
value; and 
‘‘(B) in good faith without notice that the 
transfer is a breach of trust. 
‘‘(2) DISHONORED
PAYMENT
INSTRUMENT.— 
Payment shall not be considered to have been made 
if a payment instrument given in exchange for the 
livestock is dishonored. 
‘‘(3) TRANSFER
IN
SATISFACTION
OF
ANTE-
CEDENT DEBT.—A transfer of livestock subject to a 
dealer trust is not for value if the transfer is in sat-
isfaction of an antecedent debt or to a secured party 
pursuant to a security agreement. 
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693 
‘‘(f) ENFORCEMENT.—Whenever the Secretary has 
reason to believe that a dealer subject to this section has 
failed to perform the duties required by this section or 
whenever the Secretary has reason to believe that it will 
be in the best interest of unpaid cash sellers, the Secretary 
shall do one or more of the following— 
‘‘(1) appoint an independent trustee to carry 
out the duties required by this section, preserve 
trust assets, and enforce the trust; 
‘‘(2) serve as independent trustee, preserve 
trust assets, and enforce the trust; or 
‘‘(3) file suit in the United States district court 
for the district in which the dealer resides to enjoin 
the dealer’s failure to perform the duties required by 
this section, preserve trust assets, and to enforce the 
trust. Attorneys employed by the Secretary may, 
with the approval of the Attorney General, represent 
the Secretary in any such suit. Nothing herein shall 
preclude unpaid sellers from filing suit to preserve 
or enforce the trust.’’. 
SEC. 60102. EMERGENCY ASSISTANCE FOR MARKET-READY 
LIVESTOCK AND POULTRY LOSSES. 
(a) IN GENERAL.—The Secretary shall make pay-
ments to covered producers to offset losses related to the 
intentional depopulation of market-ready livestock and 
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694 
poultry due to insufficient regional processing access re-
lated to the COVID–19 public health emergency, as deter-
mined by the Secretary. 
(b) PAYMENT RATE FOR COVERED PRODUCERS.— 
(1) PAYMENTS FOR FIRST 30-DAY PERIOD.— 
For a period of 30 days beginning, with respect to 
a covered producer, on the initial date of depopula-
tion described in subsection (a) of the market-ready 
livestock or poultry of the covered producer, the Sec-
retary shall reimburse such covered producer for 85 
percent of the value of losses as determined under 
subsection (c). 
(2) SUBSEQUENT 30-DAY PERIODS.—For each 
30-day period subsequent to the 30-day period de-
scribed in paragraph (1), the Secretary shall reduce 
the value of the losses as determined under sub-
section (c) with respect to a covered producer by 10 
percent. 
(c) VALUATION.—In calculating the amount of losses 
for purposes of the payment rates under subsection (b), 
the Secretary shall use the average fair market value, as 
determined by the Secretary in collaboration with the 
Chief Economist of the Department of Agriculture and the 
Administrator of the Agricultural Marketing Service, for 
market-ready livestock, where applicable, and market- 
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695 
ready poultry, where applicable, during the period begin-
ning March 1, 2020, and ending on the date of the enact-
ment of this section. In no case shall a payment made 
under subsection (b) exceed the average market value of 
market-ready livestock or poultry on the date of depopula-
tion. 
(d) PACKER-OWNED ANIMALS EXCLUDED.—The Sec-
retary may not make payments under this section for the 
losses of packer-owned animals. 
(e) DEFINITIONS.—In this section: 
(1) COVERED PRODUCER.—The term ‘‘covered 
producer’’ means a person or legal entity that as-
sumes the production and market risks associated 
with the agricultural production of livestock and 
poultry (as such terms are defined in section 2(a) of 
the Packers and Stockyards Act, 1921 (7 U.S.C. 
183(a)). 
(2) PACKER.—The term ‘‘packer’’ has the 
meaning given the term in section 201 of the Pack-
ers and Stockyards Act, 1921 (7 U.S.C. 191). 
(3) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Agriculture. 
(f) FUNDING.—There is appropriated, out of any 
funds in the Treasury not otherwise appropriated, such 
sums as may be necessary to carry out this section. 
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696 
SEC. 60103. ANIMAL DISEASE PREVENTION AND MANAGE-
MENT RESPONSE. 
Out of any amounts in the Treasury not otherwise 
appropriated, there is appropriated to carry out section 
10409A of the Animal Health Protection Act (7 U.S.C. 
8308A) $300,000,000, to remain available until expended. 
TITLE II—DAIRY 
SEC. 60201. DAIRY DIRECT DONATION PROGRAM. 
(a) DEFINITIONS.—In this section: 
(1) ELIGIBLE DAIRY ORGANIZATION.—The term 
‘‘eligible dairy organization’’ is defined in section 
1431(a) of the Agricultural Act of 2014 (7 U.S.C. 
9071(a)). 
(2) ELIGIBLE DISTRIBUTOR.—The term ‘‘eligi-
ble distributor’’ means a public or private nonprofit 
organization that distributes donated eligible dairy 
products to recipient individuals and families. 
(3) ELIGIBLE
DAIRY
PRODUCTS.—The term 
‘‘eligible dairy products’’ means products primarily 
made from milk produced and processed within a 
Federal Milk Marketing Order. 
(4) ELIGIBLE PARTNERSHIP.—The term ‘‘eligi-
ble partnership’’ means a partnership between an el-
igible dairy organization and an eligible distributor. 
(b) ESTABLISHMENT
AND PURPOSES.—Not later 
than 45 days after the enactment of this Act, the Sec-
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697 
retary shall establish and administer a direct dairy dona-
tion program for the purposes of— 
(1) facilitating the timely donation of eligible 
dairy products and 
(2) preventing and minimizing food waste. 
(c) DONATION AND DISTRIBUTION PLANS.— 
(1) IN GENERAL.—To be eligible to receive re-
imbursement under this section, an eligible partner-
ship shall submit to the Secretary a donation and 
distribution plan that describes the process that the 
eligible partnership will use for the donation, proc-
essing, transportation, temporary storage, and dis-
tribution of eligible dairy products. 
(2) REVIEW AND APPROVAL.—No later than 15 
business days after receiving a plan described in 
paragraph (1), the Secretary shall— 
(A) review such plan; and 
(B) issue an approval or disapproval of 
such plan. 
(d) REIMBURSEMENT.— 
(1) IN
GENERAL.—On receipt of appropriate 
documentation under paragraph (2), the Secretary 
shall reimburse an eligible dairy organization at a 
rate equal to the current Class I milk price multi-
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698 
plied by the volume of milk required to make the do-
nated product. 
(2) SPECIAL
CASE.—In the case of donated 
Class I products, the Secretary shall reimburse an 
eligible dairy organization at a rate equal to the cur-
rent Class I milk price plus 5 percent multiplied by 
the volume of milk required to make the donated 
Class I product. 
(3) DOCUMENTATION.— 
(A) IN GENERAL.—An eligible dairy orga-
nization shall submit to the Secretary such doc-
umentation as the Secretary may require to 
demonstrate the eligible dairy product produc-
tion and donation to the eligible distributor. 
(B) VERIFICATION.—The Secretary may 
verify the accuracy of documentation submitted. 
(3) RETROACTIVE
REIMBURSEMENT.—In pro-
viding reimbursements under paragraph (1), the 
Secretary may provide reimbursements for milk 
costs incurred before the date on which the donation 
and distribution plan for the applicable participating 
partnership was approved by the Secretary. 
(e) PROHIBITION ON RESALE OF PRODUCTS.— 
(1) IN GENERAL.—An eligible distributor that 
receives eligible dairy products donated under this 
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699 
section may not sell the products into commercial 
markets. 
(2) PROHIBITION
ON
FUTURE
PARTICIPA-
TION.—An eligible distributor that the Secretary de-
termines has violated paragraph (1) shall not be eli-
gible for any future participation in the program es-
tablished under this section. 
(f) REVIEWS.—The Secretary shall conduct appro-
priate reviews or audits to ensure the integrity of the pro-
gram established under this section. 
(g) PUBLICATION
OF DONATION ACTIVITY.—The 
Secretary, acting through the Agricultural Marketing 
Service, shall publish on the publicly accessible website of 
such agency periodic reports containing donation activity 
under this section. 
(h) SUPPLEMENTAL REIMBURSEMENTS.— 
(1) IN GENERAL.—The Secretary may make a 
supplemental reimbursement to an eligible dairy or-
ganization for an approved donation and distribution 
plan in accordance with the milk donation program 
established under section 1431 of the Agricultural 
Act of 2014 (7 U.S.C. 9071). 
(2) REIMBURSEMENT
CALCULATION.—A sup-
plemental reimbursement described in paragraph (1) 
shall be equal to the value of— 
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700 
(A) the sum of— 
(i) the Class IV milk price for the ap-
plicable month, plus 
(ii) 5 percent of the Class I price for 
the applicable month, multiplied by 
(B) the volume of eligible milk under such 
approved donation plan. 
(i) FUNDING.—Out of the amounts of the Treasury 
not otherwise appropriated, the Secretary shall use to 
carry out this section $500,000,000 to remain available 
until expended. 
SEC. 60202. SUPPLEMENTAL DAIRY MARGIN COVERAGE 
PAYMENTS. 
(a) IN GENERAL.—The Secretary shall provide sup-
plemental dairy margin coverage payments to eligible 
dairy operations described in subsection (b)(1) whenever 
the average actual dairy production margin (as defined in 
section 1401 of the Agricultural Act of 2014 (7 U.S.C. 
9051)) for a month is less than the coverage level thresh-
old selected by such eligible dairy operation under such 
section 1406. 
(b) ELIGIBLE DAIRY OPERATION DESCRIBED.— 
(1) IN GENERAL.—An eligible dairy operation 
described in this subsection is a dairy operation 
that— 
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701 
(A) is located in the United States; and 
(B) during a calendar year in which such 
dairy operation is a participating dairy oper-
ation (as defined in section 1401 of the Agricul-
tural Act of 2014 (7 U.S.C. 9051)), has a pro-
duction history established under the dairy 
margin coverage program under section 1405 of 
the Agricultural Act of 2014 (7 U.S.C. 9055) 
of less than 5 million pounds, as determined in 
accordance with subsection (c) of such section 
1405. 
(2) LIMITATION ON ELIGIBILITY.—An eligible 
dairy operation shall only be eligible for payments 
under this section during a calendar year in which 
such eligible dairy operation is enrolled in the dairy 
margin coverage (as defined in section 1401 of the 
Agricultural Act of 2014 (7 U.S.C. 9051)). 
(c) SUPPLEMENTAL PRODUCTION HISTORY CAL-
CULATION.—For purposes of determining the production 
history of an eligible dairy operation under this section, 
such dairy operation’s production history shall be equal 
to— 
(1) the production volume of such dairy oper-
ation for the 2019 milk marketing year; minus 
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702 
(2) the dairy margin coverage production his-
tory of such dairy operation established under sec-
tion 1405 of the Agricultural Act of 2014 (7 U.S.C. 
9055). 
(d) COVERAGE PERCENTAGE.— 
(1) IN GENERAL.—For purposes of calculating 
payments to be issued under this section during a 
calendar year, an eligible dairy operation’s coverage 
percentage shall be equal to the coverage percentage 
selected by such eligible dairy operation with respect 
to such calendar year under section 1406 of the Ag-
ricultural Act of 2014 (7 U.S.C. 9056). 
(2) 5-MILLION POUND LIMITATION.— 
(A) IN GENERAL.—The Secretary shall not 
provide supplemental dairy margin coverage on 
an eligible dairy operation’s actual production 
for a calendar year such that the total covered 
production history of such dairy operation ex-
ceeds 5 million pounds. 
(B) DETERMINATION OF AMOUNT.—In cal-
culating the total covered production history of 
an eligible dairy operation under subparagraph 
(A), the Secretary shall multiply the coverage 
percentage selected by such operation under 
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703 
section 1406 of the Agricultural Act of 2014 (7 
U.S.C. 9056) by the sum of— 
(i) the supplemental production his-
tory calculated under subsection (c) with 
respect to such dairy operation; and 
(ii) the dairy margin coverage produc-
tion history described in subsection (c)(2) 
with respect to such dairy operation. 
(e) PREMIUM COST.—The premium cost for an eligi-
ble dairy operation under this section for a calendar year 
shall be equal to the product of multiplying— 
(1) the Tier I premium cost calculated with re-
spect to such dairy operation for such year under 
section 1407(b) of the Agricultural Act of 2014 (7 
12 U.S.C. 9057(b)); by 
(2) the production history calculation with re-
spect to such dairy operation determined under sub-
section (c) (such that total covered production his-
tory does not exceed 5 million pounds). 
(f) REGULATIONS.—Not later than 45 days after the 
date of the enactment of this section, the Secretary shall 
issue regulations to carry out this section. 
(g) PROHIBITION WITH RESPECT TO DAIRY MARGIN 
COVERAGE ENROLLMENT.—The Secretary may not re-
open or otherwise provide a special enrollment for dairy 
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704 
margin coverage (as defined in section 1401 of the Agri-
cultural Act of 2014 (7 U.S.C. 9051)) for purposes of es-
tablishing eligibility for supplemental dairy margin cov-
erage payments under this section. 
(h) RETROACTIVE
APPLICATION
FOR
CALENDAR 
YEAR 2020.—The Secretary shall make payments under 
this section to eligible dairy operations described in sub-
section (b)(1) for months after and including January, 
2020. 
(i) SUNSET.—The authority to make payments under 
this section shall terminate on December 31, 2023. 
(j) FUNDING.—Out of any amounts in the Treasury 
not otherwise appropriated, there are made available such 
sums as may be necessary to carry out this program. 
SEC. 60203. RECOURSE LOAN PROGRAM FOR COMMERCIAL 
PROCESSORS OF DAIRY PRODUCTS. 
(a) IN GENERAL.—The Secretary shall make re-
course loans available to qualified applicants during the 
COVID–19 pandemic. 
(b) AMOUNT OF LOAN.— 
(1) IN GENERAL.—A recourse loan made under 
this section shall be provided to qualified applicants 
up to the value of the eligible dairy product inven-
tory of the applicant as determined by the Secretary 
and consistent with subsection (c). 
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705 
(2) VALUATION.—For purposes of making re-
course loans under this section, the Secretary shall 
conduct eligible dairy product valuations to provide, 
to the maximum extent practicable, funds to con-
tinue the operations of qualified applicants. 
(c) INVENTORY USED
AS COLLATERAL.—Eligible 
dairy product inventory used as collateral for the recourse 
loan program under this section shall be pledged on a ro-
tating basis to prevent spoilage of perishable products. 
(d) TERM OF LOAN.—A recourse loan under this sec-
tion may be made for a period as determined by the Sec-
retary, except that no such recourse loan may end after 
the date that is 24 months after the date of the enactment 
of this section. 
(e) FUNDING
AND
AUTHORITIES.—Out of any 
amounts in the Treasury not otherwise appropriated, there 
is made available $500,000,000 to carry out this section. 
(f) DEFINITIONS.—In this section: 
(1) ELIGIBLE
DAIRY
PRODUCTS.—The term 
‘‘eligible dairy products’’ means all dairy products 
whether in base commodity or finished product form. 
(2) QUALIFIED APPLICANT.—The term ‘‘quali-
fied applicant’’ means any commercial processors, 
packagers, merchants, marketers, wholesalers, and 
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706 
distributors of eligible dairy products impacted by 
COVID–19. 
SEC. 60204. DAIRY MARGIN COVERAGE PREMIUM DIS-
COUNT FOR 3-YEAR SIGNUP. 
The Secretary shall provide a 15 percent discount for 
the premiums described in subsections (b) and (c) of sec-
tion 1407 of the Agricultural Act of 2014 (7 U.S.C. 9051) 
and the premium described in section 60202(e) for a dairy 
operation (as defined in 1401 of such Act (7 U.S.C. 
9051)) that makes a 1-time, three-year election to enroll 
in dairy margin coverage under part I of subtitle D of 
such Act for calendar years 2021 through 2023. 
TITLE III—SPECIALTY CROPS AND OTHER 
COMMODITIES 
SEC. 60301. SUPPORT FOR SPECIALTY CROP SECTOR. 
Section 101(l) of the Specialty Crops Competitiveness 
Act of 2004 (7 U.S.C. 1621 note) is amended by adding 
at the end the following: 
‘‘(3) COVID–19 OUTBREAK RELIEF.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
make grants to States eligible to receive a grant 
under this section to assist State efforts to sup-
port the specialty crop sector for impacts re-
lated to the COVID–19 public health emer-
gency. 
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707 
‘‘(B) FUNDING.—There is appropriated, 
out of any funds in the Treasury not otherwise 
appropriated, to carry out subparagraph (A) 
not less than $100,000,000, to remain available 
until expended.’’. 
SEC. 60302. SUPPORT FOR LOCAL AGRICULTURAL MAR-
KETS. 
Section 210A(i) of the Agricultural Marketing Act of 
1946 (7 U.S.C. 1627c(d)) is amended by adding at the 
end the following: 
‘‘(4) GRANTS FOR COVID–19 LOSSES.— 
‘‘(A) IN GENERAL.—In addition to grants 
made under the preceding provisions of this 
subsection, the Secretary shall make grants to 
eligible entities specified in subsection (d)(6)(B) 
to provide assistance in response to the 
COVID–19 pandemic. 
‘‘(B) MATCHING FUNDS APPLICABILITY.— 
The Secretary may not require a recipient of a 
grant under subparagraph (A) to provide any 
nonFederal matching funds. 
‘‘(F) FUNDING.—There is appropriated, 
out of any funds in the Treasury not otherwise 
appropriated, to carry out this paragraph, 
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708 
$50,000,000, to remain available until ex-
pended.’’. 
SEC. 60303. SUPPORT FOR FARMING OPPORTUNITIES 
TRAINING AND OUTREACH. 
Section 2501 of the Food, Agriculture, Conservation, 
and Trade Act of 1990 (7 U.S.C. 2279) is amended by 
adding at the end the following: 
‘‘(m) ADDITIONAL FUNDING.— 
‘‘(1) IN GENERAL.—The Secretary shall make 
grants to, or enter into cooperative agreements or 
contracts with, eligible entities specified in sub-
section (c)(1) to provide training, outreach, and 
technical assistance on operations, financing, and 
marketing to beginning farmers and ranchers, so-
cially disadvantaged farmers and ranchers, and vet-
eran farmers and ranchers. 
‘‘(2) MATCHING
FUNDS
APPLICABILITY.—The 
Secretary may not require a recipient of a grant 
under this subsection to provide any nonFederal 
matching funds. 
‘‘(3) FUNDING.—There is appropriated, out of 
any funds in the Treasury not otherwise appro-
priated, to carry out this subsection, $50,000,000, to 
remain available until expended.’’. 
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709 
SEC. 60304. SUPPORT FOR FARM STRESS PROGRAMS. 
(a) IN GENERAL.—The Secretary shall make grants 
to State departments of agriculture (or such equivalent 
department) to expand or sustain stress assistance pro-
grams for individuals who are engaged in farming, ranch-
ing, and other agriculture-related occupations, including— 
(1) programs that meet the criteria specified in 
section 7522(b)(1) of the Food, Conservation, and 
Energy Act of 2008 (7 U.S.C. 5936(b)(1)); and 
(2) any State initiatives carried out as of the 
date of the enactment of this Act that provide stress 
assistance for such individuals. 
(b) GRANT TIMING AND AMOUNT.—In making grants 
under subsection (a), not later than 60 days after the date 
of the enactment of this Act and subject to subsection (c), 
the Secretary shall— 
(1) make awards to States submitting State 
plans that meet the criteria specified in paragraph 
(1)(A) of such subsection within the time period 
specified by the Secretary, in an amount not to ex-
ceed, $500,000 for each State; and 
(2) of the amounts made available under sub-
section (f), allocate among such States, an amount 
to be determined by the Secretary. 
(c) STATE PLAN.— 
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