1800 
tional restrictions to funds provided in section 
18002(a) of division B of the CARES Act (20 U.S.C. 
3401 note). 
(f) REALLOCATION.—Each Governor shall return to 
the Secretary any funds received under paragraph (1) or 
(2) of subsection (a) that the Governor does not award or 
obligate not later than 1 year after the date of receipt of 
such funds, and the Secretary shall reallocate such funds 
to the remaining States in accordance with subsection (b) 
for uses authorized under subsection (c). 
ELEMENTARY AND SECONDARY SCHOOL EMERGENCY 
RELIEF FUND 
SEC. 313. (a) GRANTS.—From funds reserved under 
section 311(b)(2) of this title, the Secretary shall make sup-
plemental elementary and secondary school emergency relief 
grants to each State educational agency with an approved 
application under section 18003 of division B of the 
CARES Act (Public Law 116–136). The Secretary shall 
award funds under this section to each State educational 
agency with an approved application within 30 calendar 
days of the date of enactment of this Act. 
(b) ALLOCATIONS TO STATES.—The amount of each 
grant under subsection (a) shall be allocated by the Sec-
retary to each State in the same proportion as each State 
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received under part A of title I of the ESEA of 1965 in 
the most recent fiscal year. 
(c) SUBGRANTS TO LOCAL EDUCATIONAL AGENCIES.— 
Each State shall allocate not less than 90 percent of the 
grant funds awarded to the State under this section as sub-
grants to local educational agencies (including charter 
schools that are local educational agencies) in the State in 
proportion to the amount of funds such local educational 
agencies and charter schools that are local educational 
agencies received under part A of title I of the ESEA of 
1965 in the most recent fiscal year. 
(d) USES OF FUNDS.—A local educational agency that 
receives funds under this section may use the funds for any 
of the following: 
(1) Any activity authorized by the ESEA of 
1965, including the Native Hawaiian Education Act 
and the Alaska Native Educational Equity, Support, 
and Assistance Act (20 U.S.C. 6301 et seq.), the Indi-
viduals with Disabilities Education Act (20 U.S.C. 
1400 et seq.) (‘‘IDEA’’), the Adult Education and 
Family Literacy Act (20 U.S.C. 1400 et seq.), the 
Carl D. Perkins Career and Technical Education Act 
of 2006 (20 U.S.C. 2301 et seq.) (‘‘the Perkins Act’’), 
or subtitle B of title VII of the McKinney-Vento 
Homeless Assistance Act (42 U.S.C. 11431 et seq.). 
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1802 
(2) Coordination of preparedness and response 
efforts of local educational agencies with State, local, 
Tribal, and territorial public health departments, and 
other relevant agencies, to improve coordinated re-
sponses among such entities to prevent, prepare for, 
and respond to coronavirus. 
(3) Providing principals and others school lead-
ers with the resources necessary to address the needs 
of their individual schools. 
(4) Activities to address the unique needs of low- 
income children or students, children with disabil-
ities, English learners, racial and ethnic minorities, 
students experiencing homelessness, and foster care 
youth, including how outreach and service delivery 
will meet the needs of each population. 
(5) Developing and implementing procedures 
and systems to improve the preparedness and re-
sponse efforts of local educational agencies. 
(6) Training and professional development for 
staff of the local educational agency on sanitation 
and minimizing the spread of infectious diseases. 
(7) Purchasing supplies to sanitize and clean the 
facilities of a local educational agency, including 
buildings operated by such agency. 
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(8) Planning for, coordinating, and imple-
menting activities during long-term closures, includ-
ing providing meals to eligible students, providing 
technology for online learning to all students, pro-
viding guidance for carrying out requirements under 
the IDEA and ensuring other educational services can 
continue to be provided consistent with all Federal, 
State, and local requirements. 
(9) Purchasing educational technology (includ-
ing hardware, software, and connectivity) for students 
who are served by the local educational agency that 
aids in regular and substantive educational inter-
action between students and their classroom instruc-
tors, including low-income students and children with 
disabilities, which may include assistive technology or 
adaptive equipment. 
(10) Providing mental health services and sup-
ports. 
(11) Planning and implementing activities re-
lated to summer learning and supplemental after-
school programs, including providing classroom in-
struction or online learning during the summer 
months and addressing the needs of low-income stu-
dents, children with disabilities, English learners, mi-
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grant students, students experiencing homelessness, 
and children in foster care. 
(12) Addressing learning loss among students, 
including low-income students, children with disabil-
ities, English learners, racial and ethnic minorities, 
students experiencing homelessness, and children and 
youth in foster care, of the local educational agency, 
including by— 
(A) Administering and using high-quality 
assessments that are valid and reliable, to accu-
rately assess students’ academic progress and as-
sist educators in meeting students’ academic 
needs, including through differentiating instruc-
tion. 
(B) Implementing evidence-based activities 
to meet the comprehensive needs of students. 
(C) Providing information and assistance 
to parents and families on how they can effec-
tively support students, including in a distance 
learning environment. 
(D) Tracking student attendance and im-
proving student engagement in distance edu-
cation. 
(13) School facility repairs and improvements to 
enable operation of schools to reduce risk of virus 
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transmission and exposure to environmental health 
hazards, and to support student health needs. 
(14) Inspection, testing, maintenance, repair, re-
placement, and upgrade projects to improve the in-
door air quality in school facilities, including me-
chanical and non-mechanical heating, ventilation, 
and air conditioning systems, filtering, purification 
and other air cleaning, fans, control systems, and 
window and door repair and replacement. 
(15) Other activities that are necessary to main-
tain the operation of and continuity of services in 
local educational agencies and continuing to employ 
existing staff of the local educational agency. 
(e) STATE FUNDING.—With funds not otherwise allo-
cated under subsection (c), a State may reserve not more 
than one-half of 1 percent for administrative costs and the 
remainder for emergency needs as determined by the state 
educational agency to address issues responding to 
coronavirus, including measuring and addressing learning 
loss, which may be addressed through the use of grants or 
contracts. 
(f) REPORT.—A State receiving funds under this sec-
tion shall submit a report to the Secretary, not later than 
6 months after receiving funding provided in this Act, in 
such manner and with such subsequent frequency as the 
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Secretary may require, that provides a detailed accounting 
of the use of funds provided under this section, including 
how the State is using funds to measure and address learn-
ing loss among students disproportionately affected by 
coronavirus and school closures, including low-income stu-
dents, children with disabilities, English learners, racial 
and ethnic minorities, students experiencing homelessness, 
and children and youth in foster care. 
(g) REALLOCATION.—A State shall return to the Sec-
retary any funds received under this section that the State 
does not award within 1 year of receiving such funds and 
the Secretary shall reallocate such funds to the remaining 
States in accordance with subsection (b). 
HIGHER EDUCATION EMERGENCY RELIEF FUND 
SEC. 314. (a) IN GENERAL.—From funds reserved 
under section 311(b)(3) of this title the Secretary shall allo-
cate amounts to institutions of higher education with an 
approved application as follows: 
(1) 89 percent to each institution of higher edu-
cation as defined in section 101 or section 102(c) of 
the HEA to prevent, prepare for, and respond to 
coronavirus, by apportioning it— 
(A) 37.5 percent according to the relative 
share of full-time equivalent enrollment of stu-
dents who were Federal Pell Grant recipients 
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and who were not exclusively enrolled in dis-
tance education courses prior to the qualifying 
emergency; 
(B) 37.5 percent according to the relative 
share of the total number of students who were 
Federal Pell Grant recipients and who were not 
exclusively enrolled in distance education courses 
prior to the qualifying emergency; 
(C) 11.5 percent according to the relative 
share of full-time equivalent enrollment of stu-
dents who were not Federal Pell Grant recipients 
and who were not exclusively enrolled in dis-
tance education courses prior to the qualifying 
emergency; 
(D) 11.5 percent according to the relative 
share of the total number of students who were 
not Federal Pell Grant recipients and who were 
not exclusively enrolled in distance education 
courses prior to the qualifying emergency; 
(E) 1 percent according to the relative share 
of full-time equivalent enrollment of students 
who were Federal Pell grant recipients and who 
were exclusively enrolled in distance education 
courses prior to the qualifying emergency; and 
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(F) 1 percent according to the relative share 
of the total number of students who were Federal 
Pell grant recipients and who were exclusively 
enrolled in distance education courses prior to 
the qualifying emergency. 
(2) 7.5 percent for additional awards under 
parts A and B of title III, parts A and B of title V, 
and subpart 4 of part A of title VII of the HEA to 
address needs directly related to coronavirus, that 
shall be in addition to awards made in subsection 
(a)(1), and allocated by the Secretary proportionally 
to such programs based on the relative share of fund-
ing appropriated to such programs in the Further 
Consolidated Appropriations Act, 2020 (Public Law 
116–94) and distributed to eligible institutions of 
higher education, except as otherwise provided in sub-
paragraphs (A) through (C), on the basis of the for-
mula described in subparagraphs (A) through (F) of 
subsection (a)(1): 
(A) Except as otherwise provided in sub-
paragraph (2)(B), for eligible institutions under 
part B of title III and subpart 4 of part A of 
title VII of the HEA, the Secretary shall allot to 
each eligible institution an amount using the fol-
lowing formula: 
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(i) 70 percent according to a ratio 
equivalent to the number of Pell Grant re-
cipients in attendance at such institution at 
the end of the school year preceding the be-
ginning of the most recent fiscal year and 
the total number of Pell Grant recipients at 
all such institutions; 
(ii) 20 percent according to a ratio 
equivalent to the total number of students 
enrolled at such institution at the end of the 
school year preceding the beginning of that 
fiscal year and the number of students en-
rolled at all such institutions; and 
(iii) 10 percent according to a ratio 
equivalent to the total endowment size at all 
eligible institutions at the end of the school 
year preceding the beginning of that fiscal 
year and the total endowment size at such 
institution; 
(B) For eligible institutions under section 
326 of the HEA, the Secretary shall allot to each 
eligible institution an amount in proportion to 
the award received from funding for such insti-
tutions in the Further Consolidated Appropria-
tions Act, 2020 (Public Law 116–94); and 
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(C) For eligible institutions under section 
316 of the HEA, the Secretary shall allot fund-
ing according to the formula in section 316(d)(3) 
of the HEA. 
(3) 0.5 percent for part B of title VII of the 
HEA for institutions of higher education that the Sec-
retary determines have, after allocating other funds 
available under this section, the greatest unmet needs 
related to coronavirus, including institutions of high-
er education with large populations of graduate stu-
dents and institutions of higher education that did 
not otherwise receive an allocation under this section. 
In awarding funds under this paragraph, the Sec-
retary shall publish an application for such funds no 
later than 60 calendar days of enactment of this Act, 
and shall provide a briefing to the Committees on Ap-
propriations of the House of Representatives and the 
Senate no later than 7 days prior to publishing such 
application. 
(4) 3 percent to institutions of higher education 
as defined in section 102(b) of the HEA allocated on 
the basis of the formula described in subparagraphs 
(A) through (F) of subsection (a)(1). 
(b)(1) DISTRIBUTION.—The funds made available to 
each institution under subsection (a)(1) shall be distributed 
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by the Secretary using the same systems as the Secretary 
otherwise distributes funding to institutions under title IV 
of the HEA. 
(2) The Secretary shall allocate amounts to insti-
tutions of higher education under this section, to the 
extent practicable, as follows: 
(A) under subsections (a)(1) and (a)(4) 
within 30 calendar days of the date of enactment 
of this Act; 
(B) under subsection (a)(2) within 60 cal-
endar days of the date of enactment of this Act; 
and 
(C) under subsection (a)(3) within 120 cal-
endar days of enactment of this Act. 
(c) USES OF FUNDS.—An institution of higher edu-
cation receiving funds under this section may use the funds 
received to— 
(1) defray expenses associated with coronavirus 
(including lost revenue, reimbursement for expenses 
already incurred, technology costs associated with a 
transition to distance education, faculty and staff 
trainings, and payroll); 
(2) carry out student support activities author-
ized by the HEA that address needs related to 
coronavirus; or 
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(3) provide financial aid grants to students (in-
cluding students exclusively enrolled in distance edu-
cation), which may be used for any component of the 
student’s cost of attendance or for emergency costs 
that arise due to coronavirus, such as tuition, food, 
housing, health care (including mental health care), 
or child care. In making financial aid grants to stu-
dents, an institution of higher education shall 
prioritize grants to students with exceptional need, 
such as students who receive Pell Grants. 
(d) SPECIAL PROVISIONS.— 
(1) A Historically Black College and University 
or a Minority Serving Institution may use prior 
awards provided under titles III, V, and VII of the 
Higher Education Act to prevent, prepare for, and re-
spond to coronavirus. 
(2) An institution of higher education awarded 
funds under section 18004 of division B of the 
CARES Act (Public Law 116–136) prior to the date 
of enactment of this Act may use those funds under 
the terms and conditions of section 314(c) of this title, 
subject to the requirements in paragraph (5). 
Amounts repurposed pursuant to this paragraph that 
were previously designated by the Congress as an 
emergency requirement pursuant to the Balanced 
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Budget and Emergency Deficit Control Act of 1985 
are designated by the Congress as an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act 
of 1985. 
(3) No funds received by an institution of higher 
education under this section shall be used to fund con-
tractors for the provision of pre-enrollment recruit-
ment activities; marketing or recruitment; endow-
ments; capital outlays associated with facilities re-
lated to athletics, sectarian instruction, or religious 
worship; senior administrator or executive salaries, 
benefits, bonuses, contracts, incentives; stock buybacks, 
shareholder dividends, capital distributions, and stock 
options; or any other cash or other benefit for a senior 
administrator or executive. 
(4) Any funds that remain available for obliga-
tion as of the date of enactment of this Act to carry 
out section 18004(a)(1) of the CARES Act (Public 
Law 116–136) or under the heading ‘‘Safe Schools 
and Citizenship Education’’ of such Act shall be used 
by the Secretary to carry out section 314(a)(1) of this 
title: Provided, That amounts repurposed pursuant to 
this paragraph that were previously designated by the 
Congress as an emergency requirement pursuant to 
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the Balanced Budget and Emergency Deficit Control 
Act of 1985 are designated by the Congress as an 
emergency 
requirement 
pursuant 
to 
section 
251(b)(2)(A)(i) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
(5) Institutions of higher education receiving al-
locations under section 314(a)(1) of this title shall 
provide at least the same amount of funding in emer-
gency financial aid grants to students as was re-
quired to be provided under sections 18004(a)(1) and 
(c) of division B of the CARES Act (Public Law 116– 
136). An institution of higher education that repur-
poses funds pursuant to paragraph (2) shall ensure 
that not less than 50 percent of the funds received 
under section 18004(a)(1) of division B of the 
CARES Act (Public Law 116–136) are used for fi-
nancial aid grants to students under either section 
18004(c) of division B of the CARES Act or section 
314(c)(3) of this title, or a combination of those sec-
tions: Provided, That amounts repurposed pursuant 
to this paragraph that were previously designated by 
the Congress as an emergency requirement pursuant 
to the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 are designated by the Congress as an 
emergency 
requirement 
pursuant 
to 
section 
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251(b)(2)(A)(i) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
(6)(A) An institution of higher education that 
was required to remit payment to the Internal Rev-
enue Service for the excise tax based on investment 
income of private colleges and universities under sec-
tion 4968 of the Internal Revenue Code of 1986 for 
tax year 2019 shall have its allocation under this sec-
tion reduced by 50 percent and may only use funds 
for activities described in paragraph (c)(3), or for 
sanitation, personal protective equipment, or other ex-
penses associated with the general health and safety 
of the campus environment related to the qualifying 
emergency. This paragraph shall not apply to an in-
stitution of higher education designated by the Sec-
retary as an eligible institution under section 448 of 
the HEA. 
(B) WAIVER
AUTHORITY.—The Secretary 
may waive the requirements of subparagraph (A) 
if, upon application, an institution of higher 
education demonstrates need (including need for 
additional funding for financial aid grants to 
students, payroll expenses, or other expenditures) 
for the total amount of funds such institution is 
allocated under section 314(a)(1) of this title. 
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The Secretary shall provide and make publicly 
available a written justification for the denial of 
any application for a waiver under this sub-
paragraph. 
(7) An institution of higher education as defined 
in section 102(b) of the HEA may only use funds re-
ceived under this section for activities described in 
subsection (c)(3). 
(8) An institution of higher education with an 
approved application under section 18004(a) of divi-
sion B of the CARES Act (Public Law 116–136) 
prior to the date of enactment of this Act shall not 
be required to submit a new or revised application to 
receive funds under this section provided such funds 
are subject to the terms and conditions of this section. 
(9) An institution of higher education receiving 
funds under subsections (a)(1)(E) or (F) may only 
use funds apportioned by such subparagraphs for ac-
tivities described in subsection (c)(3). 
(e) REPORT.—An institution receiving funds under 
this section shall submit a report to the Secretary, not later 
than 6 months after receiving funding provided in this Act, 
in such manner and with such subsequent frequency as the 
Secretary may require, that provides a detailed accounting 
of the use of funds provided under this section. 
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(f) REALLOCATION.—Any funds allocated to an insti-
tution of higher education under this section on the basis 
of a formula described in subsections (a)(1), (a)(2), and 
(a)(4) but for which an institution does not apply for fund-
ing within 90 days of the publication of the notice inviting 
applications, shall be reallocated to eligible institutions that 
had submitted an application by such date in accordance 
with the formula described in subsection (a)(1). 
CONTINUED PAYMENT TO EMPLOYEES 
SEC. 315. A local educational agency, State, institu-
tion of higher education, or other entity that receives funds 
provided under the heading ‘‘Education Stabilization 
Fund’’, shall, to the greatest extent practicable, continue to 
pay its employees and contractors during the period of any 
disruptions or closures related to coronavirus. 
DEFINITIONS 
SEC. 316. Except as otherwise provided in sections 311 
through 316 of this title, as used in such sections— 
(1) the terms ‘‘elementary education’’ and ‘‘sec-
ondary education’’ have the meaning given such terms 
under State law; 
(2) the term ‘‘institution of higher education’’ 
has the meaning given such term in title I of the 
HEA; 
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(3) the term ‘‘Secretary’’ means the Secretary of 
Education; 
(4) the term ‘‘State’’ means each of the 50 States, 
the District of Columbia, and the Commonwealth of 
Puerto Rico; 
(5) the term ‘‘cost of attendance’’ has the mean-
ing given such term in section 472 of the HEA; 
(6) the term ‘‘Non-public school’’ means a non- 
public elementary and secondary school that— 
(A) is accredited, licensed, or otherwise op-
erates in accordance with State law; and 
(B) was in existence prior to the date of the 
qualifying emergency for which grants are 
awarded under this title; 
(7) the term ‘‘public school’’ means a public ele-
mentary or secondary school; 
(8) any other term used that is defined in section 
8101 of the ESEA of 1965 shall have the meaning 
given the term in such section; and 
(9) the term ‘‘qualifying emergency’’ has the 
meaning given the term in section 3502(a)(4) of the 
Coronavirus Aid, Relief, and Economic Security Act 
(Public Law 116–136). 
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MAINTENANCE OF EFFORT 
SEC. 317. (a) At the time of award of funds to carry 
out sections 312 or 313 of this title, a State shall provide 
assurances that such State will maintain support for ele-
mentary and secondary education, and for higher education 
(which shall include State funding to institutions of higher 
education and state need-based financial aid, and shall not 
include support for capital projects or for research and de-
velopment or tuition and fees paid by students) in fiscal 
year 2022 at least at the proportional levels of such State’s 
support for elementary and secondary education and for 
higher education relative to such State’s overall spending, 
averaged over fiscal years 2017, 2018, and 2019. 
(b) The Secretary may waive the requirement in sub-
section (a) for the purpose of relieving fiscal burdens on 
States that have experienced a precipitous decline in finan-
cial resources. 
GALLAUDET UNIVERSITY 
For an additional amount for ‘‘Gallaudet University’’, 
$11,000,000, to remain available through September 30, 
2022, to prevent, prepare for, and respond to coronavirus, 
domestically or internationally, including to help defray the 
expenses directly caused by coronavirus and to enable 
grants to students for expenses directly related to 
coronavirus and the disruption of university operations: 
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Provided, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
STUDENT AID ADMINISTRATION 
For an additional amount for ‘‘Student Aid Adminis-
tration’’, $30,000,000, to remain available through Sep-
tember 30, 2022, to prevent, prepare for, and respond to 
coronavirus, domestically or internationally: Provided, 
That such amount is designated by the Congress as being 
for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
HOWARD UNIVERSITY 
For an additional amount for ‘‘Howard University’’, 
$20,000,000, to remain available through September 30, 
2022, to prevent, prepare for, and respond to coronavirus, 
domestically or internationally, including to help defray the 
expenses directly caused by coronavirus and to enable 
grants to students for expenses directly related to 
coronavirus and the disruption of university operations: 
Provided, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
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NATIONAL TECHNICAL INSTITUTE FOR THE DEAF 
For an additional amount for ‘‘National Technical In-
stitute for the Deaf’’, $11,000,000, to remain available 
through September 30, 2022, to prevent, prepare for, and 
respond to coronavirus, domestically or internationally, in-
cluding to help defray the expenses directly caused by 
coronavirus and to enable grants to students for expenses 
directly related to coronavirus and the disruption of univer-
sity operations: Provided, That such amount is designated 
by the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985. 
INSTITUTE OF EDUCATION SCIENCES 
For an additional amount for ‘‘Institute of Education 
Sciences’’, $28,000,000, to remain available through Sep-
tember 30, 2022, to prevent, prepare for and respond to 
coronavirus, domestically or internationally, for carrying 
out the National Assessment of Educational Progress Au-
thorization Act: Provided, That such amount is designated 
by the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985. 
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DEPARTMENTAL MANAGEMENT 
PROGRAM ADMINISTRATION 
For an additional amount for ‘‘Program Administra-
tion’’, $15,000,000, to remain available through September 
30, 2023, to prevent, prepare for, and respond to 
coronavirus, domestically or internationally: Provided, 
That such amount is designated by the Congress as being 
for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
OFFICE OF THE INSPECTOR GENERAL 
For an additional amount for ‘‘Office of the Inspector 
General’’, $5,000,000, to remain available until expended, 
to prevent, prepare for, and respond to coronavirus, domes-
tically or internationally, including for salaries and ex-
penses necessary for oversight, investigations, and audits of 
programs, grants, and projects funded in this Act to re-
spond to coronavirus: Provided, That such amount is des-
ignated by the Congress as being for an emergency require-
ment pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985. 
GENERAL PROVISION—THIS TITLE 
SEC. 321. Not later than 30 days after the date of en-
actment of this Act, the Secretaries of Health and Human 
Services and Education shall provide a detailed spend plan 
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1823 
of anticipated uses of funds made available in this title, 
including estimated personnel and administrative costs, to 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate: Provided, That such plans shall 
be updated and submitted to such Committees every 60 days 
until September 30, 2024: Provided further, That the spend 
plans shall be accompanied by a listing of each contract 
obligation incurred that exceeds $5,000,000 which has not 
previously been reported, including the amount of each such 
obligation. 
TITLE IV 
DEPARTMENT OF TRANSPORTATION 
FEDERAL AVIATION ADMINISTRATION 
GRANTS-IN-AID FOR AIRPORTS 
(INCLUDING TRANSFER OF FUNDS) 
For an additional amount for ‘‘Grants-in-Aid for Air-
ports’’ $2,000,000,000, to prevent, prepare for, and respond 
to coronavirus: Provided, That amounts made available 
under this heading in this Act shall be derived from the 
general fund of the Treasury: Provided further, That funds 
provided under this heading in this Act shall only be avail-
able to airports in categories defined in section 47102 of 
title 49, United States Code: Provided further, That funds 
provided under this heading in this Act shall not otherwise 
be subject to the requirements of chapter 471 of such title: 
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Provided further, That notwithstanding the preceding pro-
viso, except for project eligibility, the requirements of chap-
ter 471 of such title shall apply to funds provided for any 
contract awarded (after the date of enactment of this Act) 
for airport development and funded under this heading: 
Provided further, That funds provided under this heading 
in this Act may not be used for any purpose not directly 
related to the airport: Provided further, That no additional 
funding shall be provided from funds made available under 
this heading to any airport that was allocated in excess of 
four years of operating funds under Public Law 116–136: 
Provided further, That the Federal share payable of the 
costs for which a grant is made under this heading in this 
Act shall be 100 percent: Provided further, That, notwith-
standing any other provision of law, any funds appro-
priated under the heading ‘‘Grants-In-Aid for Airports’’ in 
Public Law 116-136 that are unallocated as of the date of 
enactment of this Act shall be added to and allocated under 
paragraph (1) of this heading in this Act: Provided further, 
That any funds obligated under Public Law 116–136 that 
are recovered by or returned to the FAA shall be allocated 
under paragraph (1) of this heading in this Act: Provided 
further, That of the amounts appropriated under this head-
ing in this Act: 
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1825 
(1) Not less than $1,750,000,000 shall be avail-
able for primary airports as defined in section 
47102(16) of title 49, United States Code, and certain 
cargo airports for costs related to operations, per-
sonnel, cleaning, sanitization, janitorial services, com-
bating the spread of pathogens at the airport, and 
debt service payments: Provided, That such funds 
shall not be subject to the reduced apportionments of 
section 47114(f) of title 49, United States Code: Pro-
vided further, That such funds shall first be appor-
tioned as set forth in sections 47114(c)(1)(A), 
47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 47114(c)(2)(A), 
47114(c)(2)(B), and 47114(c)(2)(E) of title 49, 
United States Code: Provided further, That there shall 
be no maximum apportionment limit: Provided fur-
ther, That any remaining funds after such apportion-
ment shall be distributed to all sponsors of primary 
airports (as defined in section 47102(16) of title 49, 
United States Code) based on each such airport’s pas-
senger enplanements compared to total passenger 
enplanements of all airports defined in section 
47102(16) of title 49, United States Code, for the most 
recent calendar year enplanements upon which the 
Secretary has apportioned funds pursuant to section 
47114(c) of title 49, United States Code; 
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1826 
(2) Not less than $45,000,000 shall be for general 
aviation and commercial service airports that are not 
primary airports as defined in paragraphs (7), (8), 
and (16) of section 47102 of title 49, United States 
Code, for costs related to operations, personnel, clean-
ing, sanitization, janitorial services, combating the 
spread of pathogens at the airport, and debt service 
payments: Provided, That not less than $5,000,000 of 
such funds shall be available to sponsors of non-pri-
mary airports, divided equally, that participate in 
the FAA Contract Tower Program defined in section 
47124 of title 49, United States Code, to cover lawful 
expenses to support FAA contract tower operations: 
Provided further, That the Secretary shall apportion 
the remaining funds to each non-primary airport 
based on the categories published in the most current 
National Plan of Integrated Airport Systems, reflect-
ing the percentage of the aggregate published eligible 
development costs for each such category, and then di-
viding the allocated funds evenly among the eligible 
airports in each category, rounding up to the nearest 
thousand dollars: Provided further, That any remain-
ing funds under this paragraph shall be distributed 
as described in paragraph (1) under this heading in 
this Act; 
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1827 
(3) Not less than $200,000,000 shall be available 
to sponsors of primary airports to provide relief from 
rent and minimum annual guarantees to on-airport 
car rental, on-airport parking, and in-terminal air-
port concessions (as defined in part 23 of title 49, 
Code of Federal Regulations) located at primary air-
ports: Provided, That such funds shall be distributed 
to all sponsors of primary airports (as defined in sec-
tion 47102(16) of title 49, United States Code) based 
on each such airport’s passenger enplanements com-
pared to total passenger enplanements of all airports 
defined in section 47102(16) of title 49, United States 
Code, for calendar year 2019: Provided further, That 
as a condition of approving a grant under this para-
graph, the Secretary shall require the sponsor to pro-
vide such relief from the date of enactment of this Act 
until the sponsor has provided relief equaling the total 
grant amount, to the extent practicable and to the ex-
tent permissible under state laws, local laws, and ap-
plicable trust indentures: Provided further, That the 
sponsor shall provide relief from rent and minimum 
annual guarantee obligations to each eligible airport 
concession in an amount that reflects each eligible 
airport concession’s proportional share of the total 
amount of the rent and minimum annual guarantees 
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1828 
of all the eligible airport concessions at such airport: 
Provided further, That, to the extent permissible 
under 
this 
paragraph, 
airport 
sponsors 
shall 
prioritize relief from rent and minimum annual 
guarantee to minority-owned businesses: Provided 
further, That only airport concessions that have cer-
tified they have not received a second draw or assist-
ance for a covered loan under section 7(a)(37) of the 
Small Business Act (15 U.S.C. 636(a)(37)) that has 
been applied toward rent or minimum annual guar-
antee costs shall be eligible for relief under this para-
graph and such concessions are hereby prohibited 
from applying for a covered loan under such section 
for rent or minimum annual guarantee costs: Pro-
vided further, That sponsors of primary airports may 
retain up to 2 percent of the funds provided under 
this paragraph to administer the relief required under 
this paragraph; and 
(4) Up to $5,000,000 shall be available and 
transferred to ‘‘Office of the Secretary, Salaries and 
Expenses’’ to carry out the Small Community Air 
Service Development Program: Provided, That in al-
locating funding made available in this or any pre-
vious Acts for such program for fiscal years 2019, 
2020, and 2021, the Secretary of Transportation shall 
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1829 
give priority to communities or consortia of commu-
nities that have had air carrier service reduced or 
suspended as a result of the coronavirus pandemic: 
Provided further, That the Secretary shall publish 
streamlined and expedited procedures for the solicita-
tion of applications for assistance under this para-
graph not later than 60 days after the date of enact-
ment of this Act and shall make awards as soon as 
practicable: 
Provided further, That the Administrator of the Federal 
Aviation Administration may retain up to 0.1 percent of 
the funds provided under this heading in this Act to fund 
the award and oversight by the Administrator of grants 
made under this heading in this Act: Provided further, That 
obligations of funds under this heading in this Act shall 
not be subject to any limitations on obligations provided 
in any Act making annual appropriations: Provided fur-
ther, That all airports receiving funds under this heading 
in this Act shall continue to employ, through February 15, 
2021, at least 90 percent of the number of individuals em-
ployed (after making adjustments for retirements or vol-
untary employee separations) by the airport as of March 
27, 2020: Provided further, That the Secretary may waive 
the workforce retention requirement in the preceding pro-
viso, if the Secretary determines the airport is experiencing 
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1830 
economic hardship as a direct result of the requirement, or 
the requirement reduces aviation safety or security: Pro-
vided further, That the workforce retention requirement 
shall not apply to nonhub airports or nonprimary airports 
receiving funds under this heading in this Act: Provided 
further, That the amounts repurposed under this heading 
in this Act that were previously designated by the Congress 
as an emergency requirement pursuant to the Balanced 
Budget and Emergency Deficit Control Act of 1985 are des-
ignated by the Congress as an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985: Provided further, 
That such amount is designated by the Congress as being 
for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
FEDERAL HIGHWAY ADMINISTRATION 
HIGHWAY INFRASTRUCTURE PROGRAMS 
For an additional amount for ‘‘Highway Infrastruc-
ture Programs’’, $10,000,000,000, to remain available until 
September 30, 2024, to prevent, prepare for, and respond 
to coronavirus: Provided, That the funds made available 
under this heading in this Act shall be derived from the 
general fund of the Treasury, shall be in addition to any 
funds provided for fiscal year 2021 in this or any other 
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1831 
Act for ‘‘Federal-aid Highways’’ under chapters 1 or 2 of 
title 23, United States Code, and shall not affect the dis-
tribution or amount of funds provided in the Transpor-
tation, Housing and Urban Development, and Related 
Agencies Appropriations Act, 2021, or any other Act: Pro-
vided further, That section 1101(b) of Public Law 114–94 
shall apply to funds made available under this heading in 
this Act: Provided further, That notwithstanding chapter 
1 or chapter 2 of title 23, United States Code, or any other 
provision of law, in addition to other eligible uses described 
under this heading in this Act, a State, territory, Puerto 
Rico, or Indian Tribe may use funds made available under 
this heading in this Act for costs related to preventive main-
tenance, routine maintenance, operations, personnel, in-
cluding salaries of employees (including those employees 
who have been placed on administrative leave) or contrac-
tors, debt service payments, availability payments, and cov-
erage for other revenue losses: Provided further, That a 
State, territory, Puerto Rico, or Indian Tribe may transfer 
funds made available under this heading in this Act to 
State, multi-state, international, or local public tolling 
agencies that own or operate a tolled facility that is a pub-
lic road, bridge, or tunnel, or a ferry system that provides 
a public transportation benefit, and that was in operation 
within their State in fiscal year 2020: Provided further, 
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1832 
That funds transferred pursuant to the preceding proviso 
may be used for costs related to operations, personnel, in-
cluding salaries of employees (including those employees 
who have been placed on administrative leave) or contrac-
tors, debt service payments, availability payments, and cov-
erage for other revenue losses of a tolled facility or ferry 
system, and that, notwithstanding the previous receipt of 
Federal funds for such tolled facility or ferry system, for 
funds made available under this heading in this Act, the 
limitations on the use of revenues in subsections (a)(3) and 
(c)(4) of section 129 of title 23, United States Code, shall 
not apply with respect to the tolled facilities or ferry sys-
tems for which funding is transferred pursuant to the pre-
ceding proviso: Provided further, That of the funds made 
available under this heading in this Act, $9,840,057,332 
shall be available for activities eligible under section 133(b) 
of title 23, United States Code, $114,568,862 shall be avail-
able for activities eligible under the Tribal Transportation 
Program, as described in section 202 of such title, 
$35,845,307 shall be available for activities eligible under 
the Puerto Rico Highway Program, as described in section 
165(b)(2)(C)(iii) of such title; and $9,528,499 shall be 
available for activities eligible under the Territorial High-
way Program, as described in section 165(c)(6) of such title: 
Provided further, That for the purposes of funds made 
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1833 
available under this heading in this Act the term ‘‘State’’ 
means any of the 50 States or the District of Columbia: 
Provided further, That, except as otherwise provided under 
this heading in this Act, the funds made available under 
this heading in this Act shall be administered as if appor-
tioned under chapter 1 of title 23, United States Code, ex-
cept that the funds made available under this heading in 
this Act for activities eligible under the Tribal Transpor-
tation Program shall be administered as if allocated under 
chapter 2 of title 23, United States Code: Provided further, 
That the funds made available under this heading in this 
Act for activities eligible under section 133(b) of title 23, 
United States Code, shall be apportioned to the States in 
the same ratio as the obligation limitation for fiscal year 
2021 is distributed among the States in accordance with 
the formula specified in section 120(a)(5) of the Transpor-
tation, Housing and Urban Development, and Related 
Agencies Appropriations Act, 2021 and shall be appor-
tioned not later than 30 days after the date of enactment 
of this Act: Provided further, That funds apportioned to a 
State under this heading in this Act shall be suballocated 
within the State to each area described in subsection 
133(d)(1)(A)(i) of title 23, United States Code, in the same 
ratio that funds suballocated to that area for fiscal year 
2021 bears to the combined amount of funds apportioned 
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1834 
to the State under section 104(b)(2) of such title for fiscal 
years 2020 and 2021: Provided further, That of funds made 
available under this heading in this Act for activities eligi-
ble under section 133(b) of title 23, United States Code, any 
such activity shall be subject to the requirements of section 
133(i) of title 23, United States Code: Provided further, 
That, except as provided in the following proviso, the funds 
made available under this heading in this Act for activities 
eligible under the Puerto Rico Highway Program and ac-
tivities eligible under the Territorial Highway Program 
shall be administered as if allocated under sections 165(b) 
and 165(c), respectively, of title 23, United States Code: 
Provided further, That the funds made available under this 
heading in this Act for activities eligible under the Puerto 
Rico Highway Program shall not be subject to the require-
ments of sections 165(b)(2)(A) or 165(b)(2)(B) of title 23, 
United States Code: Provided further, That for amounts 
made available under this heading in this Act, the Federal 
share of the costs shall be, at the option of the State, terri-
tory, Puerto Rico, or Indian Tribe, up to 100 percent: Pro-
vided further, That funds made available for preventive 
maintenance, routine maintenance, operations, personnel, 
including salaries of employees (including those employees 
who have been placed on administrative leave) or contrac-
tors, debt service payments, availability payments, and cov-
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1835 
erage for other revenue losses under this heading in this Act 
are not required to be included in a metropolitan transpor-
tation plan, a long-range statewide transportation plan, a 
transportation improvement program or a statewide trans-
portation improvement program under sections 134 or 135 
of title 23, United States Code, or chapter 53 of title 49, 
United States Code, as applicable: Provided further, That 
unless otherwise specified, applicable requirements under 
title 23, United States Code, shall apply to funds made 
available under this heading in this Act: Provided further, 
That, subject to the following proviso, the funds made avail-
able under this heading in this Act for activities eligible 
under the Tribal Transportation Program, as described in 
section 202 of title 23, United States Code, may not be set- 
aside for administrative expenses as described in section 
202(a)(6) of such title: Provided further, That the Adminis-
trator of the Federal Highway Administration may retain 
up to $10,000,000 of the total funds made available under 
this heading in this Act, to fund the oversight by the Admin-
istrator of activities carried out with funds made available 
under this heading in this Act: Provided further, That the 
set-asides described in subparagraph (C) of section 
202(b)(3) of title 23, United States Code, and subsections 
(a)(6), (c), (d), and (e) of section 202 of such title shall 
not apply to funds made available under this heading in 
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1836 
this Act for activities eligible under the Tribal Transpor-
tation Program: Provided further, That such amount is des-
ignated by the Congress as being for an emergency require-
ment pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985. 
FEDERAL RAILROAD ADMINISTRATION 
NORTHEAST CORRIDOR GRANTS TO THE NATIONAL 
RAILROAD PASSENGER CORPORATION 
(INCLUDING TRANSFER OF FUNDS) 
For an additional amount for ‘‘Northeast Corridor 
Grants to the National Railroad Passenger Corporation’’, 
$655,431,000, to remain available until expended, to pre-
vent, prepare for, and respond to coronavirus, including to 
enable the Secretary of Transportation to make or amend 
existing grants to the National Railroad Passenger Cor-
poration for activities associated with the Northeast Cor-
ridor, as authorized by section 11101(a) of the Fixing 
America’s Surface Transportation Act (division A of Public 
Law 114–94): Provided, That not less than $109,805,000 
of the amounts made available under this heading in this 
Act and the ‘‘National Network Grants to the National 
Railroad Passenger Corporation’’ heading in this Act shall 
be made available for use by the National Railroad Pas-
senger Corporation in lieu of capital payments from States 
and commuter rail passenger transportation providers sub-
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1837 
ject to the cost allocation policy developed pursuant to sec-
tion 24905(c) of title 49, United States Code: Provided fur-
ther, 
That, 
notwithstanding 
sections 
24319(g) 
and 
24905(c)(1)(A)(i) of title 49, United States Code, such use 
of funds does not constitute cross-subsidization of commuter 
rail passenger transportation: Provided further, That the 
Secretary may retain up to $2,030,000 of the amounts 
made available under both this heading in this Act and the 
‘‘National Network Grants to the National Railroad Pas-
senger Corporation’’ heading in this Act to fund the costs 
of project management and oversight of activities author-
ized by section 11101(c) of the Fixing America’s Surface 
Transportation Act (division A of Public Law 114–94): 
Provided further, That amounts made available under this 
heading in this Act may be transferred to and merged with 
amounts made available under the heading ‘‘National Net-
work Grants to the National Railroad Passenger Corpora-
tion’’ in this Act to prevent, prepare for, and respond to 
coronavirus: Provided further, That such amount is des-
ignated by the Congress as being for an emergency require-
ment pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985. 
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1838 
NATIONAL NETWORK GRANTS TO THE NATIONAL RAILROAD 
PASSENGER CORPORATION 
(INCLUDING TRANSFER OF FUNDS) 
For an additional amount for ‘‘National Network 
Grants to the National Railroad Passenger Corporation’’, 
$344,569,000, to remain available until expended, to pre-
vent, prepare for, and respond to coronavirus, including to 
enable the Secretary of Transportation to make or amend 
existing grants to the National Railroad Passenger Cor-
poration for activities associated with the National Network 
as authorized by section 11101(b) of the Fixing America’s 
Surface Transportation Act (division A of Public Law 114– 
94): Provided, That $174,850,000 of the amounts made 
available under this heading in this Act shall be made 
available for use by the National Railroad Passenger Cor-
poration to be apportioned toward State payments required 
by the cost methodology policy adopted pursuant to section 
209 of the Passenger Rail Investment and Improvement Act 
of 2008 (Public Law 110–432): Provided further, That a 
State-supported route’s share of such funding under the pre-
ceding proviso shall consist of (1) 7 percent of the costs allo-
cated to the route in fiscal year 2019 under the cost method-
ology policy adopted pursuant to section 209 of the Pas-
senger Rail Investment and Improvement Act of 2008 (Pub-
lic Law 110–432), and (2) any remaining amounts under 
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1839 
the preceding proviso shall be apportioned to a route in pro-
portion to its passenger revenue and other revenue allocated 
to a State-supported route in fiscal year 2019 divided by 
the total passenger revenue and other revenue allocated to 
all State-supported routes in fiscal year 2019: Provided fur-
ther, That State-supported routes which terminated service 
on or before February 1, 2020, shall not be included in the 
cost and revenue calculations made pursuant to the pre-
ceding proviso: Provided further, That amounts made avail-
able under this heading in this Act may be transferred to 
and merged with amounts made available under the head-
ing ‘‘Northeast Corridor Grants to the National Railroad 
Passenger Corporation’’ in this Act to prevent, prepare for, 
and respond to coronavirus: Provided further, That such 
amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of 
the Balanced Budget and Emergency Deficit Control Act 
of 1985. 
FEDERAL TRANSIT ADMINISTRATION 
TRANSIT INFRASTRUCTURE GRANTS 
For an additional amount for ‘‘Transit Infrastructure 
Grants’’, $14,000,000,000, to remain available until ex-
pended, to prevent, prepare for, and respond to coronavirus: 
Provided, That of the amounts appropriated under this 
heading in this Act— 
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(1) $13,271,310,572 shall be for grants to recipi-
ents eligible under chapter 53 of title 49, United 
States Code, and administered as if such funds were 
provided under section 5307 of title 49, United States 
Code (apportioned in accordance with section 5336 of 
such title (other than subsections (h)(1) and (h)(4))), 
and section 5337 of title 49, United States Code (ap-
portioned in accordance with such section), except 
that funds apportioned under section 5337 shall be 
added to funds apportioned under 5307 for adminis-
tration under 5307: Provided, That the Secretary of 
Transportation (referred to under this heading in this 
Act as the ‘‘Secretary’’) shall allocate the amounts 
provided in the preceding proviso under sections 5307 
and 5337 of title 49, United States Code, in the same 
ratio as funds were provided under the Further Con-
solidated Appropriations Act, 2020 (Public Law 116– 
94; 133 Stat. 2534) and shall allocate such amounts 
not later than 30 days after the date of enactment of 
this Act: Provided further, That the amounts allocated 
to any urbanized area from amounts made available 
under this paragraph in this Act when combined with 
the amounts allocated to that urbanized area from 
funds appropriated under this heading in title XII of 
division B of the CARES Act (Public Law 116–136; 
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134 Stat. 599)) may not exceed 75 percent of that ur-
banized area’s 2018 operating costs based on data 
contained in the National Transit Database: Provided 
further, That for any urbanized area for which the 
calculation in the preceding proviso exceeds 75 per-
cent of the urbanized area’s 2018 operating costs, the 
Secretary shall distribute funds in excess of such per-
cent to urbanized areas for which the calculation in 
the preceding proviso does not exceed 75 percent, in 
the same proportion as amounts allocated under the 
first proviso of this paragraph in this Act: Provided 
further, That no recipient in an urbanized area may 
receive more than $4,000,000,000 from the amounts 
allocated under this paragraph in this Act in com-
bination with the amounts provided under this head-
ing in title XII of division B of the CARES Act 
(Public Law 116–136; 134 Stat. 599) until 75 percent 
of the funds provided to the recipient under this head-
ing in such title XII are obligated and only after the 
recipient certifies to the Secretary that the use of such 
funds in excess of such amount is necessary to prevent 
layoffs or furloughs directly related to demonstrated 
revenue losses directly attributable to COVID–19; 
(2) $50,034,973 shall be for grants to recipients 
or subrecipients eligible under section 5310 of title 49, 
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1842 
United States Code, and the Secretary shall apportion 
such funds in accordance with such section: Provided, 
That the Secretary shall allocate such funds in the 
same ratio as funds were provided under the Further 
Consolidated Appropriations Act, 2020 (Public Law 
116–94; 133 Stat. 2534) and shall allocate such funds 
not later than 30 days after the date of enactment of 
this Act; and 
(3) $678,654,455 shall be for grants to recipients 
or subrecipients eligible under section 5311 of title 49, 
United States Code (other than subsections (b)(3), 
(c)(1)(A), and (f)), and the Secretary shall apportion 
such funds in accordance with such section: Provided, 
That the Secretary shall allocate such funds in the 
same ratio as funds were provided under the Further 
Consolidated Appropriations Act, 2020 (Public Law 
116–94; 133 Stat. 2534) and shall allocate funds 
within 30 days of enactment of this Act: Provided 
further, That the amounts allocated to any State (as 
defined in section 5302 of title 49, United States 
Code) for rural operating costs from amounts made 
available under this heading in this Act when com-
bined with the amounts allocated to each such State 
for rural operating costs from funds appropriated 
under this heading in title XII of division B of the 
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CARES Act (Public Law 116–136; 134 Stat. 599) 
may not exceed 125 percent of that State’s combined 
2018 rural operating costs of the recipients and sub-
recipients in the State based on data contained in the 
National Transit Database: Provided further, That 
for any State for which the calculation in the pre-
ceding proviso exceeds 125 percent of the State’s com-
bined 2018 rural operating costs of the recipients and 
subrecipients in the State, the Secretary shall dis-
tribute funds in excess of such percent to States for 
which the calculation in the preceding proviso does 
not exceed 125 percent in the same proportion as 
amounts allocated under the first proviso of this 
paragraph in this Act: 
Provided further, That the Secretary shall not waive the 
requirements of section 5333 of title 49, United States Code, 
for funds appropriated under this heading in this Act or 
for funds previously made available under section 5307 of 
title 49, United States Code, or section 5311, 5337, or 5340 
of such title as a result of COVID–19: Provided further, 
That the provision of funds under this heading in this Act 
shall not affect the ability of any other agency of the Gov-
ernment, including the Federal Emergency Management 
Agency, a State agency, or a local governmental entity, or-
ganization, or person, to provide any other funds otherwise 
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authorized by law: Provided further, That notwithstanding 
subsection (a)(1) or (b) of section 5307 of title 49, United 
States Code, section 5310(b)(2)(A) of that title, or any pro-
vision of chapter 53 of that title, funds provided under this 
heading in this Act are available for the operating expenses 
of transit agencies related to the response to a COVID–19 
public health emergency, including, beginning on January 
20, 2020, reimbursement for operating costs to maintain 
service and lost revenue due to the COVID–19 public health 
emergency, including the purchase of personal protective 
equipment, and paying the administrative leave of oper-
ations or contractor personnel due to reductions in service: 
Provided further, That to the maximum extent possible, 
funds made available under this heading in this Act and 
in title XII of division B of the CARES Act (Public Law 
116–136; 134 Stat. 599) shall be directed to payroll and 
operations of public transit (including payroll and expenses 
of private providers of public transportation), unless the re-
cipient certifies to the Secretary that the recipient has not 
furloughed any employees: Provided further, That such op-
erating expenses are not required to be included in a trans-
portation improvement program, long-range transportation 
plan, statewide transportation plan, or a statewide trans-
portation improvement program: Provided further, That 
private providers of public transportation shall be consid-
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ered eligible subrecipients of funding provided under this 
heading in this Act and in title XII of division B of the 
CARES Act (Public Law 116–136; 134 Stat. 599): Pro-
vided further, That unless otherwise specified, applicable re-
quirements under chapter 53 of title 49, United States Code, 
shall apply to funding made available under this heading 
in this Act, except that the Federal share of the costs for 
which any grant is made under this heading in this Act 
shall be, at the option of the recipient, up to 100 percent: 
Provided further, That the amount made available under 
this heading in this Act shall be derived from the general 
fund of the Treasury and shall not be subject to any limita-
tion on obligations for transit programs set forth in any 
Act: Provided further, That the Federal share of costs for 
any unobligated grant funds under section 5310 of title 49, 
United States Code, as of the date of enactment of this Act 
shall be, at the option of the recipient, up to 100 percent: 
Provided further, That of the amounts made available 
under this heading in this Act, up to $10,000,000 may be 
retained by the Administrator of the Federal Transit Ad-
ministration to fund ongoing program management and 
oversight activities described in sections 5334 and 
5338(f)(2) of title 49, United States Code, and shall be in 
addition to any other appropriations for such purpose: Pro-
vided further, That the amounts repurposed under this 
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heading in this Act that were previously designated by the 
Congress as an emergency requirement pursuant to the Bal-
anced Budget and Emergency Deficit Control Act of 1985 
are designated by the Congress as an emergency require-
ment pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985: Pro-
vided further, That such amount is designated by the Con-
gress as being for an emergency requirement pursuant to 
section 251(b)(2)(A)(i) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
GENERAL PROVISION—THIS TITLE 
SEC. 401. Amounts made available in this Act under 
the headings ‘‘Northeast Corridor Grants to the National 
Railroad Passenger Corporation’’ and ‘‘National Network 
Grants to the National Railroad Passenger Corporation’’ 
shall be used under the same conditions as section 22002 
of title XII of division B of the Coronavirus Aid, Relief, 
and Economic Security Act (Public Law 116–136), except 
as otherwise noted in this Act: Provided, That the amounts 
made available in this Act under such headings shall be 
used by the National Railroad Passenger Corporation, to: 
(1) prevent further employee furloughs that are a result of 
efforts to prevent, prepare for, and respond to coronavirus; 
and (2) prevent further reductions to the frequency of rail 
service on any long-distance route (as defined in section 
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24102 of title 49, United States Code) except in an emer-
gency or during maintenance or construction outages im-
pacting such routes: Provided further, That the coronavirus 
shall not qualify as an emergency in the preceding proviso: 
Provided further, That in the event of any National Rail-
road Passenger Corporation employee furloughs as a result 
of efforts to prevent, prepare for, and respond to 
coronavirus, the National Railroad Passenger Corporation 
shall provide such employees the opportunity to be recalled 
to work in accordance with their seniority and classifica-
tion of work, regardless of their time in the National Rail-
road Passenger Corporation’s service, as intercity passenger 
rail service is restored: Provided further, That the National 
Railroad Passenger Corporation shall be prohibited from 
contracting out any scope-covered work conducted by an 
employee who was furloughed through reductions in the 
workforce as a result of efforts to prevent, prepare for, and 
respond to coronavirus, unless such contracting was in 
place prior to March 1, 2020 or is done by agreement with 
the Labor Organization representing such employee. 
TITLE V 
GENERAL PROVISIONS—THIS ACT 
SEC. 501. Each amount appropriated or made avail-
able by this Act is in addition to amounts otherwise appro-
priated for the fiscal year involved. 
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1848 
SEC. 502. No part of any appropriation contained in 
this Act shall remain available for obligation beyond the 
current fiscal year unless expressly so provided herein. 
SEC. 503. Unless otherwise provided for by this Act, 
the additional amounts appropriated by this Act to appro-
priations accounts shall be available under the authorities 
and conditions applicable to such appropriations accounts 
for fiscal year 2021. 
SEC. 504. Any amount appropriated by this Act, des-
ignated by the Congress as an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 and subsequently 
so designated by the President, and transferred pursuant 
to transfer authorities provided by this Act shall retain such 
designation. 
SEC. 505. Solely for the purpose of calculating a 
breach within a category for fiscal year 2021 pursuant to 
section 251(a) or section 254 of the Balanced Budget and 
Emergency Deficit Control Act of 1985, and notwith-
standing any other provision of this division, the budgetary 
effects from this division shall be counted as amounts des-
ignated as being for an emergency requirement pursuant 
to section 251(b)(2)(A) of such Act. 
This division may be cited as the ‘‘Coronavirus Re-
sponse and Relief Supplemental Appropriations Act, 2021’’. 
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1849 
DIVISION 
N—ADDITIONAL 
CORONAVIRUS 
RESPONSE 
AND RELIEF 
TITLE I—HEALTHCARE 
SEC. 101. SUPPORTING PHYSICIANS AND OTHER PROFES-
SIONALS IN ADJUSTING TO MEDICARE PAY-
MENT CHANGES DURING 2021. 
(a) IN GENERAL.—Section 1848 of the Social Security 
Act (42 U.S.C. 1395w–4) is amended by adding at the end 
the following new subsection: 
‘‘(t) SUPPORTING PHYSICIANS AND OTHER PROFES-
SIONALS IN ADJUSTING TO MEDICARE PAYMENT CHANGES 
DURING 2021.— 
‘‘(1) IN GENERAL.—In order to support physi-
cians and other professionals in adjusting to changes 
in payment for physicians’ services during 2021, the 
Secretary shall increase fee schedules under subsection 
(b) that establish payment amounts for such services 
furnished on or after January 1, 2021, and before 
January 1, 2022, by 3.75 percent. 
‘‘(2) IMPLEMENTATION.— 
‘‘(A) 
ADMINISTRATION.—Notwithstanding 
any other provision of law, the Secretary may 
implement this subsection by program instruc-
tion or otherwise. 
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1850 
‘‘(B) LIMITATION.—There shall be no ad-
ministrative or judicial review under section 
1869, 1878 or otherwise of the fee schedules that 
establish payment amounts calculated pursuant 
to this subsection. 
‘‘(C) APPLICATION ONLY FOR 2021.—The in-
crease in fee schedules that establish payment 
amounts under this subsection shall not be taken 
into account in determining such fee schedules 
that establish payment amounts for services fur-
nished in years after 2021. 
‘‘(3) FUNDING.—For purposes of increasing the 
fee schedules that establish payment amounts pursu-
ant to this subsection— 
‘‘(A) there shall be transferred from the 
General Fund of the Treasury to the Federal 
Supplementary Medical Insurance Trust Fund 
under section 1841, $3,000,000,000, to remain 
available until expended; and 
‘‘(B) in the event the Secretary determines 
additional amounts are necessary, such amounts 
shall be available from the Federal Supple-
mentary Medical Insurance Trust Fund.’’. 
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1851 
(b) EXEMPTION OF ADDITIONAL EXPENDITURES FROM 
PHYSICIAN FEE SCHEDULE BUDGET-NEUTRALITY.—Such 
section 1848 is amended, in subsection (c)(2)(B)(iv)— 
(1) in subclause (III), by striking ‘‘and’’ at the 
end; 
(2) in subclause (IV), by striking the period at 
the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following new sub-
clause: 
‘‘(V) subsection (t) shall not be 
taken into account in applying clause 
(ii)(II) for 2021.’’. 
(c) REPORT.—Not later than April 1, 2022, the Sec-
retary of Health and Human Services shall submit a report 
to the Committee on Finance of the Senate and the Com-
mittee on Ways and Means and the Committee on Energy 
and Commerce of the House of Representatives on the in-
crease in fee schedules that establish payment amounts for 
physicians’ services under section 1848(t) of the Social Se-
curity Act, as added by subsection (a). Such report shall 
include the aggregate amount of the increase in payment 
amounts under such section, including information regard-
ing any payments made in excess of the amount of funding 
provided under paragraph (3)(A) of such section. 
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1852 
SEC. 102. EXTENSION OF TEMPORARY SUSPENSION OF 
MEDICARE SEQUESTRATION. 
(a) IN GENERAL.—Section 3709(a) of division A of the 
CARES Act (2 U.S.C. 901a note) is amended by striking 
‘‘December 31, 2020’’ and inserting ‘‘March 31, 2021’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall take effect as if enacted as part of the 
CARES Act (Public Law 116–136). 
TITLE II—ASSISTANCE TO INDI-
VIDUALS, 
FAMILIES, 
AND 
BUSINESSES 
Subtitle A—Unemployment 
Insurance 
CHAPTER 1—CONTINUED ASSISTANCE TO 
UNEMPLOYED WORKERS 
SEC. 200. SHORT TITLE. 
This chapter may be cited as the ‘‘Continued Assist-
ance for Unemployed Workers Act of 2020’’. 
Subchapter I—Extension of CARES Act 
Unemployment Provisions 
SEC. 201. EXTENSION AND BENEFIT PHASEOUT RULE FOR 
PANDEMIC UNEMPLOYMENT ASSISTANCE. 
(a) IN GENERAL.—Section 2102(c) of the CARES Act 
(15 U.S.C. 9021(c)) is amended— 
(1) in paragraph (1)— 
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(A) by striking ‘‘paragraph (2)’’ and insert-
ing ‘‘paragraphs (2) and (3)’’; and 
(B) in subparagraph (A)(ii), by striking 
‘‘December 31, 2020’’ and inserting ‘‘March 14, 
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 AS-
SISTANCE AS OF MARCH 14, 2021.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), in the case of any individual who, as 
of the date specified in paragraph (1)(A)(ii), is 
receiving pandemic unemployment assistance but 
has not yet exhausted all rights to such assist-
ance under this section, pandemic unemployment 
assistance shall continue to be payable to such 
individual for any week beginning on or after 
such date for which the individual is otherwise 
eligible for pandemic unemployment assistance. 
‘‘(B) TERMINATION.—Notwithstanding any 
other provision of this subsection, no pandemic 
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1854 
unemployment assistance shall be payable for 
any week beginning after April 5, 2021.’’. 
(b) INCREASE
IN
NUMBER
OF
WEEKS.—Section 
2102(c)(2) of the CARES Act (15 U.S.C. 9021(c)(2)) is 
amended— 
(1) by striking ‘‘39 weeks’’ and inserting ‘‘50 
weeks’’; and 
(2) by striking ‘‘39-week period’’ and inserting 
‘‘50-week period’’. 
(c) APPEALS.— 
(1) IN
GENERAL.—Section 2102(c) of the 
CARES Act (15 U.S.C. 9021(c)), as amended by sub-
sections (a) and (b), is amended by adding at the end 
the following: 
‘‘(5) APPEALS BY AN INDIVIDUAL.— 
‘‘(A) IN GENERAL.—An individual may ap-
peal any determination or redetermination re-
garding the rights to pandemic unemployment 
assistance under this section made by the State 
agency of any of the States. 
‘‘(B) PROCEDURE.—All levels of appeal 
filed under this paragraph in the 50 states, the 
District of Columbia, the Commonwealth of 
Puerto Rico, and the Virgin Islands— 
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1855 
‘‘(i) shall be carried out by the appli-
cable State that made the determination or 
redetermination; and 
‘‘(ii) shall be conducted in the same 
manner and to the same extent as the appli-
cable State would conduct appeals of deter-
minations or redeterminations regarding 
rights to regular compensation under State 
law. 
‘‘(C) PROCEDURE
FOR
CERTAIN
TERRI-
TORIES.—With respect to any appeal filed in 
Guam, American Samoa, the Commonwealth of 
the Northern Mariana Islands, the Federated 
States of Micronesia, Republic of the Marshall 
Islands, and the Republic of Palau— 
‘‘(i) lower level appeals shall be carried 
out by the applicable entity within the 
State; 
‘‘(ii) if a higher level appeal is allowed 
by the State, the higher level appeal shall be 
carried out by the applicability entity with-
in the State; and 
‘‘(iii) appeals described in clauses (i) 
and (ii) shall be conducted in the same 
manner and to the same extent as appeals 
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1856 
of regular unemployment compensation are 
conducted under the unemployment com-
pensation law of Hawaii.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
paragraph (1) shall take effect as if enacted as part 
of division A of the CARES Act (Public Law 116– 
136), except that any decision issued on appeal or re-
view before the date of enactment of this Act shall not 
be affected by the amendment made by paragraph (1). 
(d) WAIVER AUTHORITY FOR CERTAIN OVERPAYMENTS 
OF
PANDEMIC
UNEMPLOYMENT
ASSISTANCE.—Section 
2102(d) of the CARES Act (15 U.S.C. 9021(d)) is amended 
by adding at the end the following: 
‘‘(4) WAIVER AUTHORITY.—In the case of indi-
viduals who have received amounts of pandemic un-
employment assistance to which they were not enti-
tled, the State shall require such individuals to repay 
the amounts of such pandemic unemployment assist-
ance to the State agency, except that the State agency 
may waive such repayment if it determines that— 
‘‘(A) the payment of such pandemic unem-
ployment assistance was without fault on the 
part of any such individual; and 
‘‘(B) such repayment would be contrary to 
equity and good conscience.’’. 
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1857 
(e) HOLD HARMLESS
FOR PROPER ADMINISTRA-
TION.—In the case of an individual who is eligible to receive 
pandemic unemployment assistance under section 2102 the 
CARES Act (15 U.S.C. 9021) as of the day before the date 
of enactment of this Act and on the date of enactment of 
this Act becomes eligible for pandemic emergency unemploy-
ment compensation under section 2107 of the CARES Act 
(15 U.S.C. 9025) by reason of the amendments made by 
section 206(b) of this subtitle, any payment of pandemic 
unemployment assistance under such section 2102 made 
after the date of enactment of this Act to such individual 
during an appropriate period of time, as determined by the 
Secretary of Labor, that should have been made under such 
section 2107 shall not be considered to be an overpayment 
of assistance under such section 2102, except that an indi-
vidual may not receive payment for assistance under sec-
tion 2102 and a payment for assistance under section 2107 
for the same week of unemployment. 
(f) LIMITATION.—In the case of a covered individual 
whose first application for pandemic unemployment assist-
ance under section 2102 of the CARES Act (15 U.S.C. 
9021) is filed after the date of enactment of this Act, sub-
section (c)(1)(A)(i) of such section 2102 shall be applied by 
substituting ‘‘December 1, 2020’’ for ‘‘January 27, 2020’’. 
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1858 
(g) EFFECTIVE DATE.—The amendments made by sub-
sections (a), (b), (c), and (d) shall apply as if included in 
the enactment of the CARES Act (Public Law 116–136), 
except that no amount shall be payable by virtue of such 
amendments with respect to any week of unemployment 
commencing before the date of the enactment of this Act. 
SEC. 202. EXTENSION OF EMERGENCY UNEMPLOYMENT RE-
LIEF FOR GOVERNMENTAL ENTITIES AND 
NONPROFIT ORGANIZATIONS. 
Section 903(i)(1)(D) of the Social Security Act (42 
U.S.C. 1103(i)(1)(D)) is amended by striking ‘‘December 
31, 2020’’ and inserting ‘‘March 14, 2021’’. 
SEC. 203. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY-
MENT COMPENSATION. 
(a) IN GENERAL.—Section 2104(e) of the CARES Act 
(15 U.S.C. 9023(e)) is amended to read as follows: 
‘‘(e) APPLICABILITY.—An agreement entered into 
under this section shall apply— 
‘‘(1) to weeks of unemployment beginning after 
the date on which such agreement is entered into and 
ending on or before July 31, 2020; and 
‘‘(2) to weeks of unemployment beginning after 
December 26, 2020 (or, if later, the date on which 
such agreement is entered into), and ending on or be-
fore March 14, 2021.’’. 
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1859 
(b) AMOUNT.— 
(1) IN
GENERAL.—Section 2104(b) of the 
CARES Act (15 U.S.C. 9023(b)) is amended— 
(A) in paragraph (1)(B), by striking ‘‘of 
$600’’ and inserting ‘‘equal to the amount speci-
fied in paragraph (3)’’; and 
(B) by adding at the end the following new 
paragraph: 
‘‘(3) AMOUNT
OF
FEDERAL
PANDEMIC
UNEM-
PLOYMENT COMPENSATION.— 
‘‘(A) IN GENERAL.—The amount specified 
in this paragraph is the following amount: 
‘‘(i) For weeks of unemployment begin-
ning after the date on which an agreement 
is entered into under this section and end-
ing on or before July 31, 2020, $600. 
‘‘(ii) For weeks of unemployment be-
ginning after December 26, 2020 (or, if 
later, the date on which such agreement is 
entered into), and ending on or before 
March 14, 2021, $300.’’. 
(2) TECHNICAL AMENDMENT REGARDING APPLI-
CATION
TO
SHORT-TIME
COMPENSATION
PROGRAMS 
AND AGREEMENTS.—Section 2104(i)(2) of the CARES 
Act (15 U.S.C. 9023(i)(2)) is amended— 
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1860 
(A) in subparagraph (C), by striking ‘‘and’’ 
at the end; 
(B) in subparagraph (D), by striking the 
period at the end and inserting ‘‘; and’’; and 
(C) by adding at the end the following: 
‘‘(E) short-time compensation under a 
short-time compensation program (as defined in 
section 3306(v) of the Internal Revenue Code of 
1986).’’. 
SEC. 204. EXTENSION OF FEDERAL FUNDING OF THE FIRST 
WEEK OF COMPENSABLE REGULAR UNEM-
PLOYMENT FOR STATES WITH NO WAITING 
WEEK. 
Section 2105 of the CARES Act (15 U.S.C. 9024) is 
amended— 
(1) in subsection (c)— 
(A) in paragraph (1), by striking ‘‘There 
shall be paid’’ and inserting ‘‘Except as provided 
in paragraph (3), there shall be paid’’; and 
(B) by adding at the end the following: 
‘‘(3) PARTIAL
REIMBURSEMENT.—With respect 
to compensation paid to individuals for weeks of un-
employment ending after December 31, 2020, para-
graph (1) shall be applied by substituting ‘50 percent’ 
for ‘100 percent’.’’; and 
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1861 
(2) in subsection (e)(2), by striking ‘‘December 
31, 2020’’ and inserting ‘‘March 14, 2021’’. 
SEC. 205. EXTENSION OF EMERGENCY STATE STAFFING 
FLEXIBILITY. 
Section 4102(b) of the Families First Coronavirus Re-
sponse Act (26 U.S.C. 3304 note), in the second sentence, 
is amended by striking ‘‘December 31, 2020’’ and inserting 
‘‘March 14, 2021’’. 
SEC. 206. EXTENSION AND BENEFIT PHASEOUT RULE FOR 
PANDEMIC 
EMERGENCY 
UNEMPLOYMENT 
COMPENSATION. 
(a) IN GENERAL.—Section 2107(g) of the CARES Act 
(15 U.S.C. 9025(g)) is amended to read as follows: 
‘‘(g) APPLICABILITY.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), an agreement entered into under 
this section shall apply to weeks of unemployment— 
‘‘(A) beginning after the date on which such 
agreement is entered into; and 
‘‘(B) ending on or before March 14, 2021. 
‘‘(2) TRANSITION
RULE
FOR
INDIVIDUALS
RE-
MAINING ENTITLED TO PANDEMIC EMERGENCY UNEM-
PLOYMENT COMPENSATION AS OF MARCH 14, 2021.—In 
the case of any individual who, as of the date speci-
fied in paragraph (1)(B), is receiving Pandemic 
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Emergency Unemployment Compensation but has not 
yet exhausted all rights to such assistance under this 
section, Pandemic Emergency Unemployment Com-
pensation shall continue to be payable to such indi-
vidual for any week beginning on or after such date 
for which the individual is otherwise eligible for Pan-
demic Emergency Unemployment Compensation. 
‘‘(3) TERMINATION.—Notwithstanding any other 
provision of this subsection, no Pandemic Emergency 
Unemployment Compensation shall be payable for 
any week beginning after April 5, 2021.’’. 
(b) INCREASE
IN
NUMBER
OF
WEEKS.—Section 
2107(b)(2) of the CARES Act (15 U.S.C. 9025(b)(2)) is 
amended by striking ‘‘13’’ and inserting ‘‘24’’. 
(c) COORDINATION RULES.— 
(1) COORDINATION
OF
PANDEMIC
EMERGENCY 
UNEMPLOYMENT COMPENSATION WITH REGULAR COM-
PENSATION.—Section 2107(b) of the CARES Act (15 
U.S.C. 9025(b)) is amended by adding at the end the 
following: 
‘‘(4) COORDINATION OF PANDEMIC EMERGENCY 
UNEMPLOYMENT COMPENSATION WITH REGULAR COM-
PENSATION.— 
‘‘(A) IN GENERAL.—If— 
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‘‘(i) an individual has been determined 
to be entitled to pandemic emergency unem-
ployment compensation with respect to a 
benefit year; 
‘‘(ii) that benefit year has expired; 
‘‘(iii) that individual has remaining 
entitlement to pandemic emergency unem-
ployment compensation with respect to that 
benefit year; and 
‘‘(iv) that individual would qualify for 
a new benefit year in which the weekly ben-
efit amount of regular compensation is at 
least $25 less than the individual’s weekly 
benefit amount in the benefit year referred 
to in clause (i), 
then the State shall determine eligibility for com-
pensation as provided in subparagraph (B). 
‘‘(B) DETERMINATION
OF
ELIGIBILITY.— 
For individuals described in subparagraph (A), 
the State shall determine whether the individual 
is to be paid pandemic emergency unemployment 
compensation or regular compensation for a 
week of unemployment using one of the following 
methods: 
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‘‘(i) The State shall, if permitted by 
State law, establish a new benefit year, but 
defer the payment of regular compensation 
with respect to that new benefit year until 
exhaustion of all pandemic emergency un-
employment compensation payable with re-
spect to the benefit year referred to in sub-
paragraph (A)(i). 
‘‘(ii) The State shall, if permitted by 
State law, defer the establishment of a new 
benefit year (which uses all the wages and 
employment which would have been used to 
establish a benefit year but for the applica-
tion of this subparagraph), until exhaustion 
of all pandemic emergency unemployment 
compensation payable with respect to the 
benefit year referred to in subparagraph 
(A)(i). 
‘‘(iii) The State shall pay, if permitted 
by State law— 
‘‘(I) regular compensation equal 
to the weekly benefit amount estab-
lished under the new benefit year; and 
‘‘(II) pandemic emergency unem-
ployment compensation equal to the 
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1865 
difference between that weekly benefit 
amount and the weekly benefit amount 
for the expired benefit year. 
‘‘(iv) The State shall determine rights 
to pandemic emergency unemployment com-
pensation without regard to any rights to 
regular compensation if the individual 
elects to not file a claim for regular com-
pensation under the new benefit year.’’. 
(2) COORDINATION
OF
PANDEMIC
EMERGENCY 
UNEMPLOYMENT
COMPENSATION
WITH
EXTENDED 
COMPENSATION.— 
(A) INDIVIDUALS
RECEIVING
EXTENDED 
COMPENSATION
AS
OF
THE
DATE
OF
ENACT-
MENT.—Section 2107(a)(5) of the CARES Act 
(15 U.S.C. 9025(a)(5)) is amended— 
(i) by striking ‘‘RULE.—An agree-
ment’’ 
and 
inserting 
the 
following: 
‘‘RULES.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), an agreement’’; and 
(ii) by adding at the end the following: 
‘‘(B) SPECIAL RULE.—In the case of an in-
dividual who is receiving extended compensation 
under the State law for the week that includes 
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1866 
the date of enactment of this subparagraph 
(without regard to the amendments made by sub-
sections (a) and (b) of section 206 of the Contin-
ued Assistance for Unemployed Workers Act of 
2020), such individual shall not be eligible to re-
ceive pandemic emergency unemployment com-
pensation by reason of such amendments until 
such individual has exhausted all rights to such 
extended benefits.’’. 
(B) ELIGIBILITY
FOR
EXTENDED
COM-
PENSATION.—Section 2107(a) of the CARES Act 
(15 U.S.C. 9025(a)) is amended by adding at the 
end the following: 
‘‘(8) SPECIAL RULE FOR EXTENDED COMPENSA-
TION.—At the option of a State, for any weeks of un-
employment beginning after the date of the enactment 
of this paragraph and before April 12, 2021, an indi-
vidual’s eligibility period (as described in section 
203(c) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note)) 
shall, for purposes of any determination of eligibility 
for extended compensation under the State law of 
such State, be considered to include any week which 
begins— 
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1867 
‘‘(A) after the date as of which such indi-
vidual exhausts all rights to pandemic emergency 
unemployment compensation; and 
‘‘(B) during an extended benefit period that 
began on or before the date described in subpara-
graph (A).’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall 
apply as if included in the enactment of the CARES 
Act (Public Law 116–136), except that no amount 
shall be payable by virtue of such amendments with 
respect to any week of unemployment commencing be-
fore the date of the enactment of this Act. 
(2) COORDINATION
RULES.—The amendments 
made by subsection (c)(1) shall apply to individuals 
whose 
benefit 
years, 
as 
described 
in 
section 
2107(b)(4)(A)(ii) of the CARES Act, expire after the 
date of enactment of this Act. 
SEC. 207. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION PAYMENTS IN 
STATES WITH PROGRAMS IN LAW. 
Section 2108(b)(2) of the CARES Act (15 U.S.C. 
9026(b)(2)) is amended by striking ‘‘December 31, 2020’’ 
and inserting ‘‘March 14, 2021’’. 
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1868 
SEC. 208. EXTENSION OF TEMPORARY FINANCING OF 
SHORT-TIME COMPENSATION AGREEMENTS 
FOR STATES WITHOUT PROGRAMS IN LAW. 
Section 2109(d)(2) of the CARES Act (15 U.S.C. 
9027(d)(2)) is amended by striking ‘‘December 31, 2020’’ 
and inserting ‘‘March 14, 2021’’. 
SEC. 209. TECHNICAL AMENDMENT TO REFERENCES TO 
REGULATION IN CARES ACT. 
(a) IN GENERAL.—Section 2102(h) of the CARES Act 
(Public Law 116-136) is amended by striking ‘‘section 625’’ 
in each place it appears and inserting ‘‘part 625’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect as if included in section 2102 of 
the CARES Act (Public Law 116-136). 
Subchapter II—Extension of FFCRA 
Unemployment Provisions 
SEC. 221. EXTENSION OF TEMPORARY ASSISTANCE FOR 
STATES WITH ADVANCES. 
Section 1202(b)(10)(A) of the Social Security Act (42 
U.S.C. 1322(b)(10)(A)) is amended by striking ‘‘December 
31, 2020’’ and inserting ‘‘March 14, 2021’’. 
SEC. 222. EXTENSION OF FULL FEDERAL FUNDING OF EX-
TENDED UNEMPLOYMENT COMPENSATION. 
Section 4105 of the Families First Coronavirus Re-
sponse Act (26 U.S.C. 3304 note) is amended— 
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1869 
(1) in subsection (a), by striking ‘‘December 31, 
2020’’ and inserting ‘‘March 14, 2021’’; and 
(2) in subsection (b), by striking ‘‘ending on or 
before December 31, 2020’’ and inserting ‘‘before 
March 14, 2021’’. 
Subchapter III—Continued Assistance to Rail 
Workers 
SEC. 231. SHORT TITLE. 
This subchapter may be cited as the ‘‘Continued Assist-
ance to Rail Workers Act of 2020’’. 
SEC. 232. ADDITIONAL ENHANCED BENEFITS UNDER THE 
RAILROAD UNEMPLOYMENT INSURANCE ACT. 
(a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad 
Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 
amended— 
(1) in the first sentence— 
(A) by inserting ‘‘and for registration peri-
ods beginning after December 26, 2020, but on or 
before March 14, 2021,’’ after ‘‘July 31, 2020,’’; 
(B) by striking ‘‘in the amount of $1,200’’; 
and 
(C) by striking ‘‘July 1, 2019’’ and insert-
ing ‘‘July 1, 2019, or July 1, 2020’’; and 
(2) by adding at the end the following: ‘‘For reg-
istration periods beginning on or after April 1, 2020, 
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1870 
but on or before July 31, 2020, the recovery benefit 
payable under this subparagraph shall be in the 
amount of $1,200. For registration periods beginning 
after December 26, 2020, but on or before March 14, 
2021, the recovery benefit payable under this subpara-
graph shall be in the amount of $600.’’. 
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 
Funds appropriated under subparagraph (B) of section 
2(a)(5) of the Railroad Unemployment Insurance Act (45 
U.S.C. 352(a)(5)) shall be available to cover the cost of re-
covery benefits provided under such section 2(a)(5) by rea-
son of the amendments made by subsection (a) as well as 
to cover the cost of such benefits provided under such section 
2(a)(5) as in effect on the day before the date of enactment 
of this Act. 
SEC. 233. EXTENDED UNEMPLOYMENT BENEFITS UNDER 
THE RAILROAD UNEMPLOYMENT INSURANCE 
ACT. 
(a) IN GENERAL.—Section 2(c)(2)(D) of the Railroad 
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is 
amended— 
(1) in clause (i)— 
(A) in subclause (I), by striking ‘‘130 days’’ 
and inserting ‘‘185 days’’; 
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(B) in subclause (II), by striking ‘‘13 con-
secutive 14-day periods’’ and inserting ‘‘19 con-
secutive 14-day periods, except that no extended 
benefit period shall end before 6 consecutive 14- 
day periods after the date of enactment of the 
Continued Assistance for Unemployed Workers 
Act of 2020 have elapsed’’; 
(2) in clause (ii), by striking ‘‘if such clause had 
not been enacted.’’ and inserting ‘‘if such clause had 
not been enacted and if— 
‘‘(A) subparagraph (A) were ap-
plied by substituting ‘120 days of un-
employment’ for ‘65 days of unemploy-
ment’; and 
‘‘(B) subparagraph (B) were ap-
plied by inserting ‘(or, in the case of 
unemployment benefits, 12 consecutive 
14-day periods, except that no extended 
benefit period shall end before 6 con-
secutive 14-day periods after the date 
of enactment of the Continued Assist-
ance for Unemployed Workers Act of 
2020 have elapsed)’ after ‘7 consecutive 
14-day periods’.’’; and 
(3) in clause (iii)— 
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(A) by striking ‘‘June 30, 2020’’ and insert-
ing ‘‘June 30, 2021’’; 
(B) by striking ‘‘no extended benefit period 
under this paragraph shall begin after December 
31, 2020’’ and inserting ‘‘the provisions of 
clauses (i) and (ii) shall not apply to any em-
ployee whose extended benefit period under sub-
paragraph (B) begins after March 14, 2021, and 
shall not apply to any employee with respect to 
any registration period beginning after April 5, 
2021.’’; and 
(C) by striking ‘‘clause (iv)’’ and inserting 
‘‘clause (v)’’; 
(4) by redesignating clause (iv) as clause (v); 
and 
(5) by inserting after clause (iii) the following: 
‘‘(iv) TREATMENT
OF
CERTAIN
CAL-
ENDAR DAYS.—No calendar day occurring 
during the period beginning on the first 
date with respect to which the employee has 
exhausted all rights to extended unemploy-
ment benefits under this paragraph as in ef-
fect on the day before the date of enactment 
of the Continued Assistance for Unemployed 
Workers Act of 2020 and ending with the 
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1873 
date of such enactment may be treated as a 
day of unemployment for purposes of the 
payment of extended unemployment benefits 
under this paragraph.’’. 
(b) APPLICATION.—The amendments made by sub-
section (a) shall apply as if included in the enactment of 
the CARES Act (15 U.S.C. 9001 et seq.). 
(c) CLARIFICATION ON AUTHORITY TO USE FUND.— 
Funds appropriated under either the first or second sen-
tence of clause (v) of section 2(c)(2)(D) of the Railroad Un-
employment Insurance Act (as redesignated by subsection 
(a)(4)) shall be available to cover the cost of additional ex-
tended unemployment benefits provided under such section 
2(c)(2)(D) by reason of the amendments made by subsection 
(a) as well as to cover the cost of such benefits provided 
under such section 2(c)(2)(D) as in effect on the day before 
the date of enactment of this Act. 
SEC. 234. EXTENSION OF WAIVER OF THE 7-DAY WAITING 
PERIOD FOR BENEFITS UNDER THE RAIL-
ROAD UNEMPLOYMENT INSURANCE ACT. 
(a) IN GENERAL.—Section 2112(a) of the CARES Act 
(15 U.S.C. 9030(a)) is amended by striking ‘‘December 31, 
2020’’ and inserting ‘‘March 14, 2021’’. 
(b) OPERATING INSTRUCTIONS AND REGULATIONS.— 
The Railroad Retirement Board may prescribe any oper-
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1874 
ating instructions or regulations necessary to carry out this 
section. 
(c) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 
Funds appropriated under section 2112(c) of the CARES 
Act (15 U.S.C. 9030(c)) shall be available to cover the cost 
of additional benefits payable due to section 2112(a) of such 
Act by reason of the amendments made by subsection (a) 
as well as to cover the cost of such benefits payable due to 
such section 2112(a) as in effect on the day before the date 
of enactment of this Act. 
SEC. 235. TREATMENT OF PAYMENTS FROM THE RAILROAD 
UNEMPLOYMENT INSURANCE ACCOUNT. 
(a) IN GENERAL.—Section 256(i)(1) of the Balanced 
Budget and Emergency Deficit Control Act of 1985 (2 
U.S.C. 906(i)(1)) is amended— 
(1) in subparagraph (B), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (C), by inserting ‘‘and’’ at 
the end; and 
(3) by inserting after subparagraph (C) the fol-
lowing new subparagraph: 
‘‘(D) any payment made from the Railroad Un-
employment Insurance Account (established by section 
10 of the Railroad Unemployment Insurance Act) for 
the purpose of carrying out the Railroad Unemploy-
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1875 
ment Insurance Act, and funds appropriated or 
transferred to or otherwise deposited in such Ac-
count,’’. 
(b) EFFECTIVE DATE.—The treatment of payments 
made from the Railroad Unemployment Insurance Account 
pursuant to the amendment made by subsection (a)— 
(1) shall take effect 7 days after the date of the 
enactment of this Act; and 
(2) shall apply only to obligations incurred dur-
ing the period beginning on the effective date de-
scribed in paragraph (1) and ending on the date that 
is 30 days after the date on which the national emer-
gency concerning the novel coronavirus disease 
(COVID–19) outbreak declared by the President on 
March 13, 2020, under the National Emergencies Act 
(50 U.S.C. 1601 et seq.) terminates. 
(c) SUNSET.—The amendments made by subsection (a) 
shall be repealed on the date that is 30 days after the date 
on which the national emergency concerning the novel 
coronavirus disease (COVID–19) outbreak declared by the 
President on March 13, 2020, under the National Emer-
gencies Act (50 U.S.C. 1601 et seq.) terminates. 
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Subchapter IV—Improvements to Pandemic 
Unemployment Assistance to Strengthen 
Program Integrity 
SEC. 241. REQUIREMENT TO SUBSTANTIATE EMPLOYMENT 
OR SELF-EMPLOYMENT AND WAGES EARNED 
OR PAID TO CONFIRM ELIGIBILITY FOR PAN-
DEMIC UNEMPLOYMENT ASSISTANCE. 
(a) IN
GENERAL.—Section 2102(a)(3)(A) of the 
CARES Act (15 U.S.C. 9021(a)(3)(A)) is amended— 
(1) in clause (i), by striking ‘‘and’’ at the end; 
(2) by inserting after clause (ii) the following: 
‘‘(iii) provides documentation to sub-
stantiate employment or self-employment or 
the planned commencement of employment 
or self-employment not later than 21 days 
after the later of the date on which the indi-
vidual submits an application for pandemic 
unemployment assistance under this section 
or the date on which an individual is di-
rected by the State Agency to submit such 
documentation in accordance with section 
625.6(e) of title 20, Code of Federal Regula-
tions, or any successor thereto, except that 
such deadline may be extended if the indi-
vidual has shown good cause under applica-
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ble State law for failing to submit such doc-
umentation; and’’. 
(b) APPLICABILITY.— 
(1) IN GENERAL.—Subject to paragraphs (2) and 
(3), the amendments made by subsection (a) shall 
apply to any individual who files a new application 
for pandemic unemployment assistance or claims 
pandemic unemployment assistance for any week of 
unemployment under section 2102 of the CARES Act 
(15 U.S.C. 9021) on or after January 31, 2021. 
(2) SPECIAL RULE.—An individual who received 
pandemic unemployment assistance under section 
2102 of the CARES Act (15 U.S.C. 9021) for any 
week ending before the date of enactment of this Act 
shall not be considered ineligible for such assistance 
for such week solely by reason of failure to submit 
documentation described in clause (iii) of subsection 
(a)(3)(A) of such section 2102, as added by subsection 
(a). 
(3) PRIOR APPLICANTS.—With respect to an in-
dividual who applied for pandemic unemployment as-
sistance under section 2102 of the CARES Act (15 
U.S.C. 9021) before January 31, 2021, and receives 
such assistance on or after the date of enactment of 
this Act, clause (iii) of subsection (a)(3)(A) of such 
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1878 
section shall be applied by substituting ‘‘90 days’’ for 
‘‘21 days’’. 
SEC. 242. REQUIREMENT FOR STATES TO VERIFY IDENTITY 
OF APPLICANTS FOR PANDEMIC UNEMPLOY-
MENT ASSISTANCE. 
(a) IN GENERAL.—Section 2102(f) of the CARES Act 
(15 U.S.C. 9021(f)) is amended— 
(1) in paragraph (1), by inserting ‘‘, including 
procedures for identity verification or validation and 
for timely payment, to the extent reasonable and 
practicable’’ before the period at the end; and 
(2) in paragraph (2)(B), by inserting ‘‘and ex-
penses related to identity verification or validation 
and timely and accurate payment’’ before the period 
at the end. 
(b) APPLICABILITY.—The requirements imposed by the 
amendments made by this section shall apply, with respect 
to agreements made under section 2102 of the CARES Act, 
beginning on the date that is 30 days after the date of enact-
ment of this Act. 
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Subchapter V—Return to Work Reporting 
Requirement 
SEC. 251. RETURN TO WORK REPORTING FOR CARES ACT 
AGREEMENTS. 
(a) IN GENERAL.—Subtitle A of title II of division A 
of the CARES Act (Public Law 116–136) is amended by 
adding at the end the following: 
‘‘SEC. 2117. RETURN TO WORK REPORTING. 
‘‘Each State participating in an agreement under any 
of the preceding sections of this subtitle shall have in effect 
a method to address any circumstances in which, during 
any period during which such agreement is in effect, claim-
ants of unemployment compensation refuse to return to 
work or to accept an offer of suitable work without good 
cause. Such method shall include the following: 
‘‘(1) A reporting method for employers, such as 
through a phone line, email, or online portal, to no-
tify the State agency when an individual refuses an 
offer of employment. 
‘‘(2) A plain-language notice provided to such 
claimants about State return to work laws, rights to 
refuse to return to work or to refuse suitable work, in-
cluding what constitutes suitable work, and a claim-
ant’s right to refuse work that poses a risk to the 
claimant’s health or safety, and information on con-
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1880 
testing the denial of a claim that has been denied due 
to a report by an employer that the claimant refused 
to return to work or refused suitable work.’’. 
(b) EFFECTIVE DATE.—The requirements imposed by 
this section shall take effect 30 days from the date of enact-
ment of this Act. 
Subchapter VI—Other Related Provisions and 
Technical Corrections 
SECTION 261. MIXED EARNER UNEMPLOYMENT COMPENSA-
TION. 
(a) IN GENERAL.—Section 2104(b) of the CARES Act 
(15 U.S.C. 9023(b)(1)), as amended by section 1103, is fur-
ther amended— 
(1) in paragraph (1)— 
(A) in subparagraph (B), by striking the 
period at the end and inserting ‘‘, plus’’; and 
(B) by adding at the end the following: 
‘‘(C) an additional amount of $100 (in this 
section referred to as ‘Mixed Earner Unemploy-
ment Compensation’) in any case in which the 
individual received at least $5,000 of self-em-
ployment income (as defined in section 1402(b) 
of the Internal Revenue Code of 1986) in the 
most recent taxable year ending prior to the in-
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dividual’s application for regular compensa-
tion.’’; and 
(2) by adding at the end the following: 
‘‘(4) CERTAIN DOCUMENTATION REQUIRED.—An 
agreement under this section shall include a require-
ment, similar to the requirement under section 
2102(a)(3)(A)(iii), for the substantiation of self-em-
ployment income with respect to each applicant for 
Mixed Earner Unemployment Compensation under 
paragraph (1)(C).’’. 
(b) CONFORMING AMENDMENTS.— 
(1) FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION.—Section 2104 of such Act is amended— 
(A) by inserting ‘‘or Mixed Earner Unem-
ployment Compensation’’ after ‘‘Federal Pan-
demic Unemployment Compensation’’ each place 
such term appears in subsection (b)(2), (c), or (f) 
of such section; 
(B) in subsection (d), by inserting ‘‘and 
Mixed Earner Unemployment Compensation’’ 
after ‘‘Federal Pandemic Unemployment Com-
pensation’’; and 
(C) in subsection (g), by striking ‘‘provide 
that’’ and all that follows through the end and 
inserting ‘‘provide that— 
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‘‘(1) the purposes of the preceding provisions of 
this section, as such provisions apply with respect to 
Federal Pandemic Unemployment Compensation, 
shall be applied with respect to unemployment bene-
fits described in subsection (i)(2) to the same extent 
and in the same manner as if those benefits were reg-
ular compensation; and 
‘‘(2) the purposes of the preceding provisions of 
this section, as such provisions apply with respect to 
Mixed Earner Unemployment Compensation, shall be 
applied with respect to unemployment benefits de-
scribed in subparagraph (A), (B), (D), or (E) of sub-
section (i)(2) to the same extent and in the same 
manner as if those benefits were regular compensa-
tion.’’. 
(2) 
PANDEMIC
EMERGENCY
UNEMPLOYMENT 
COMPENSATION.—Section 2107(a)(4)(A) of such Act is 
amended— 
(A) in clause (i), by striking ‘‘and’’; 
(B) in clause (ii), by striking ‘‘section 
2104;’’ and inserting ‘‘section 2104(b)(1)(B); 
and’’; and 
(C) by adding at the end the following: 
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1883 
‘‘(iii) the amount (if any) of Mixed 
Earner Unemployment Compensation under 
section 2104(b)(1)(C);’’. 
(c) STATE’S RIGHT
OF NON-PARTICIPATION.—Any 
State participating in an agreement under section 2104 of 
the CARES Act may elect to continue paying Federal Pan-
demic Unemployment Compensation under such agreement 
without providing Mixed Earner Unemployment Com-
pensation pursuant to the amendments made by this sec-
tion. Such amendments shall apply with respect to such a 
State only if the State so elects, in which case such amend-
ments shall apply with respect to weeks of unemployment 
beginning on or after the later of the date of such election 
or the date of enactment of this section. 
SEC. 262. LOST WAGES ASSISTANCE RECOUPMENT FAIR-
NESS. 
(a) DEFINITIONS.—In this section— 
(1) the term ‘‘covered assistance’’ means assist-
ance provided for supplemental lost wages payments 
under subsections (e)(2) and (f) of section 408 of the 
Robert T. Stafford Disaster Relief and Emergency As-
sistance Act (42 U.S.C. 5174), as authorized under 
the emergency declaration issued by the President on 
March 13, 2020, pursuant to section 501(b) of such 
Act (42 U.S.C. 5191(b)) and under any subsequent 
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major disaster declaration under section 401 of such 
Act (42 U.S.C. 5170) that supersedes such emergency 
declaration; and 
(2) the term ‘‘State’’ has the meaning given the 
term in section 102 of the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act (42 U.S.C. 
5122). 
(b) WAIVER AUTHORITY FOR STATE LIABILITY.—In 
the case of any individual who has received amounts of cov-
ered assistance to which the individual is not entitled, the 
State shall require the individual to repay the amounts of 
such assistance to the State agency, except that the State 
agency may waive such repayment if the State agency de-
termines that— 
(1) the payment of such covered assistance was 
without fault on the part of the individual; and 
(2) such repayment would be contrary to equity 
and good conscience. 
(c) WAIVER AUTHORITY FOR FEDERAL LIABILITY.— 
Any waiver of debt issued by a State under subsection (b) 
shall also waive the debt owed to the United States. 
(d) REPORTING.— 
(1) STATE
REPORTING.—If a State issues a 
waiver of debt under subsection (b), the State shall re-
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1885 
port such waiver to the Administrator of the Federal 
Emergency Management Agency. 
(2) OIG REPORTING.—Not later than 6 months 
after the date of enactment of this Act, the Inspector 
General of the Department of Homeland Security 
shall submit a report that assesses the efforts of the 
States to waive recoupment related to lost wages as-
sistance under section 408 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5174) to— 
(A) the Committee on Homeland Security 
and Governmental Affairs, the Committee on Fi-
nance, and the Subcommittee on Homeland Se-
curity of the Committee on Appropriations of the 
Senate; and 
(B) the Committee on Transportation and 
Infrastructure, Committee on Ways and Means, 
and the Subcommittee on Homeland Security of 
the Committee on Appropriations of the House of 
Representatives. 
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1886 
SEC. 263. CONTINUING ELIGIBILITY FOR CERTAIN RECIPI-
ENTS OF PANDEMIC UNEMPLOYMENT ASSIST-
ANCE. 
(a) IN GENERAL.—Section 2102(c) of the CARES Act 
(15 U.S.C. 9021(c)), as amended by section 201, is further 
amended by adding at the end the following: 
‘‘(6) 
CONTINUED
ELIGIBILITY
FOR
ASSIST-
ANCE.—As a condition of continued eligibility for as-
sistance under this section, a covered individual shall 
submit a recertification to the State for each week 
after the individual’s 1st week of eligibility that cer-
tifies that the individual remains an individual de-
scribed in subsection (a)(3)(A)(ii) for such week.’’. 
(b) EFFECTIVE DATE; SPECIAL RULE.— 
(1) IN GENERAL.—The amendment made by sub-
section (a) shall apply with respect to weeks begin-
ning on or after the date that is 30 days after the 
date of enactment of this section. 
(2) SPECIAL RULE.—In the case of any State 
that made a good faith effort to implement section 
2102 of division A of the CARES Act (15 U.S.C. 
9021) in accordance with rules similar to those pro-
vided in section 625.6 of title 20, Code of Federal 
Regulations, for weeks ending before the effective date 
specified in paragraph (1), an individual who re-
ceived pandemic unemployment assistance from such 
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1887 
State for any such week shall not be considered ineli-
gible for such assistance for such week solely by reason 
of failure to submit a recertification described in sub-
section (c)(5) of such section 2102. 
SEC. 264. TECHNICAL CORRECTION FOR NONPROFIT ORGA-
NIZATIONS CLASSIFIED AS FEDERAL TRUST 
INSTRUMENTALITIES. 
(a) IN GENERAL.—Section 903(i)(1) of the Social Se-
curity Act (42 U.S.C. 1103(i)(1)) is amended— 
(1) in subparagraph (B), in the first sentence, by 
inserting ‘‘and to service provided by employees of an 
entity created by Public Law 85–874 (20 U.S.C. 76h 
et seq.)’’ after ‘‘of such Code applies’’; and 
(2) in subparagraph (C), by inserting ‘‘or an en-
tity created by Public Law 85–874 (20 U.S.C. 76h et 
seq.)’’ before the period at the end. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
section 2103 of the CARES Act (Public Law 116–136). 
SEC. 265. TECHNICAL CORRECTION FOR THE COMMON-
WEALTH OF NORTHERN MARIANA ISLANDS. 
A Commonwealth Only Transitional Worker (as de-
fined in section 6(i)(2) of the Joint Resolution entitled ‘‘A 
Joint Resolution to approve the ‘Covenant To Establish a 
Commonwealth of the Northern Mariana Islands in Polit-
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ical Union with the United States of America’, and for 
other purposes’’ (48 U.S.C. 1806)) shall be considered a 
qualified alien under section 431 of Public Law 104-193 
(8 U.S.C. 1641) for purposes of eligibility for a benefit 
under section 2102 or 2104 of the CARES Act. 
SEC. 266. WAIVER TO PRESERVE ACCESS TO EXTENDED 
BENEFITS IN HIGH UNEMPLOYMENT STATES. 
(a) IN GENERAL.—For purposes of determining the be-
ginning of an extended benefit period (or a high unemploy-
ment period) under the Federal-State Extended Unemploy-
ment Compensation Act of 1970 (26 U.S.C. 3304 note) dur-
ing the period beginning on November 1, 2020, and ending 
December 31, 2021, section 203 of such Act may be applied 
without regard to subsection (b)(1)(B) of such section. 
(b) RULEMAKING AUTHORITY; TECHNICAL ASSIST-
ANCE.—The Secretary of Labor shall issue such rules or 
other guidance as the Secretary determines may be nec-
essary for the implementation of subsection (a), and shall 
provide technical assistance to States as needed to facilitate 
such implementation. 
Subtitle B—COVID-related Tax 
Relief Act of 2020 
SEC. 271. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This subtitle may be cited as the 
‘‘COVID-related Tax Relief Act of 2020’’. 
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(b) AMENDMENT OF 1986 CODE.—Except as otherwise 
expressly provided, whenever in this Act an amendment or 
repeal is expressed in terms of an amendment to, or repeal 
of, a section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the Inter-
nal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of this 
Act is as follows: 
Sec. 271. Short title; table of contents. 
Sec. 272. Additional 2020 recovery rebates for individuals. 
Sec. 273. Amendments to recovery rebates under the CARES Act. 
Sec. 274. Extension of certain deferred payroll taxes. 
Sec. 275. Regulations or guidance clarifying application of educator expense tax 
deduction. 
Sec. 276. Clarification of tax treatment of forgiveness of covered loans. 
Sec. 277. Emergency financial aid grants. 
Sec. 278. Clarification of tax treatment of certain loan forgiveness and other busi-
ness financial assistance under the CARES Act. 
Sec. 279. Authority to waive certain information reporting requirements. 
Sec. 280. Application of special rules to money purchase pension plans. 
Sec. 281. Election to waive application of certain modifications to farming losses. 
Sec. 282. Oversight and audit reporting. 
Sec. 283. Disclosures to identify tax receivables not eligible for collection pursuant 
to qualified tax collection contracts. 
Sec. 284. Modification of certain protections for taxpayer return information. 
Sec. 285. 2020 election to terminate transfer period for qualified transfers from 
pension plan for covering future retiree costs. 
Sec. 286. Extension of credits for paid sick and family leave. 
Sec. 287. Election to use prior year net earnings from self-employment in deter-
mining average daily self-employment income for purposes of 
credits for paid sick and family leave. 
Sec. 288. Certain technical improvements to credits for paid sick and family 
leave. 
SEC. 272. ADDITIONAL 2020 RECOVERY REBATES FOR INDI-
VIDUALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of sub-
title F is amended by inserting after section 6428 the fol-
lowing new section: 
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1890 
‘‘SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR IN-
DIVIDUALS. 
‘‘(a) IN GENERAL.—In addition to the credit allowed 
under section 6428, in the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed 
by subtitle A for the first taxable year beginning in 2020 
an amount equal to the sum of— 
‘‘(1) $600 ( $1,200 in the case of eligible individ-
uals filing a joint return), plus 
‘‘(2) an amount equal to the product of $600 
multiplied by the number of qualifying children 
(within the meaning of section 24(c)) of the taxpayer. 
‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 
subsection (a) shall be treated as allowed by subpart C of 
part IV of subchapter A of chapter 1. 
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowed by subsection (a) 
(determined without regard to this subsection and sub-
section (e)) shall be reduced (but not below zero) by 5 per-
cent of so much of the taxpayer’s adjusted gross income as 
exceeds— 
‘‘(1) $150,000 in the case of a joint return or a 
surviving spouse (as defined in section 2(a)), 
‘‘(2) $112,500 in the case of a head of household 
(as defined in section 2(b)), and 
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‘‘(3) $75,000 in the case of a taxpayer not de-
scribed in paragraph (1) or (2). 
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this sec-
tion, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a de-
duction under section 151 is allowable to another tax-
payer for a taxable year beginning in the calendar 
year in which the individual’s taxable year begins, 
and 
‘‘(3) an estate or trust. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS
OF 
CREDIT.— 
‘‘(1) IN
GENERAL.—The amount of the credit 
which would (but for this paragraph) be allowable 
under this section shall be reduced (but not below 
zero) by the aggregate refunds and credits made or al-
lowed to the taxpayer under subsection (f). Any fail-
ure 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 pro-
vided by the Secretary, in the case of a refund or 
credit made or allowed under subsection (f) with re-
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spect to a joint return, half of such refund or credit 
shall be treated as having been made or allowed to 
each individual filing such return. 
‘‘(f) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—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 ad-
vance refund amount for such taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.—For purposes 
of paragraph (1), the advance refund amount is the 
amount that would have been allowed as a credit 
under this section for such taxable year if this section 
(other than subsection (e) and this subsection) had 
applied to such taxable year. For purposes of deter-
mining the advance refund amount with respect to 
such taxable year— 
‘‘(A) any individual who was deceased be-
fore January 1, 2020, shall be treated for pur-
poses of applying subsection (g) in the same 
manner as if the valid identification number of 
such person was not included on the return of 
tax for such taxable year, and 
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‘‘(B) no amount shall be determined under 
this subsection with respect to any qualifying 
child of the taxpayer if— 
‘‘(i) the taxpayer was deceased before 
January 1, 2020, or 
‘‘(ii) in the case of a joint return, both 
taxpayers were deceased before January 1, 
2020. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
‘‘(A) TIMING.— 
‘‘(i) 
IN
GENERAL.—The 
Secretary 
shall, subject to the provisions of this title, 
refund or credit any overpayment attrib-
utable to this subsection as rapidly as pos-
sible. 
‘‘(ii) DEADLINE.— 
‘‘(I) IN GENERAL.—Except as pro-
vided in subclause (II), no refund or 
credit shall be made or allowed under 
this subsection after January 15, 2021. 
‘‘(II) EXCEPTION
FOR
MIRROR 
CODE POSSESSIONS.—In the case of a 
possession of the United States which 
has a mirror code tax system (as such 
terms are defined in section 272(c) of 
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the COVID-related Tax Relief Act of 
2020), no refund or credit shall be 
made or allowed under this subsection 
after the earlier of— 
‘‘(aa) such date as is deter-
mined appropriate by the Sec-
retary, or 
‘‘(bb) September 30, 2021. 
‘‘(B) DELIVERY
OF
PAYMENTS.—Notwith-
standing any other provision of law, the Sec-
retary may certify and disburse refunds payable 
under this subsection electronically to— 
‘‘(i) any account to which the payee 
authorized, on or after January 1, 2019, the 
delivery of a refund of taxes under this title 
or of a Federal payment (as defined in sec-
tion 3332 of title 31, United States Code), 
‘‘(ii) any account belonging to a payee 
from which that individual, on or after 
January 1, 2019, made a payment of taxes 
under this title, or 
‘‘(iii) any Treasury-sponsored account 
(as defined in section 208.2 of title 31, Code 
of Federal Regulations). 
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1895 
‘‘(C) WAIVER
OF
CERTAIN
RULES.—Not-
withstanding section 3325 of title 31, United 
States Code, or any other provision of law, with 
respect to any payment of a refund under this 
subsection, a disbursing official in the executive 
branch of the United States Government may 
modify payment information received from an 
officer 
or 
employee 
described 
in 
section 
3325(a)(1)(B) of such title for the purpose of fa-
cilitating the accurate and efficient delivery of 
such payment. Except in cases of fraud or reck-
less neglect, no liability under sections 3325, 
3527, 3528, or 3529 of title 31, United States 
Code, shall be imposed with respect to payments 
made under this subparagraph. 
‘‘(4) NO INTEREST.—No interest shall be allowed 
on any overpayment attributable to this subsection. 
‘‘(5) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO DO NOT FILE A RETURN OF TAX FOR 2019.— 
‘‘(A) IN GENERAL.—In the case of a speci-
fied individual who, at the time of any deter-
mination made pursuant to paragraph (3), has 
not filed a tax return for the year described in 
paragraph (1), the Secretary may use informa-
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tion with respect to such individual which is 
provided by— 
‘‘(i) in the case of a specified social se-
curity beneficiary or a specified supple-
mental security income recipient, the Com-
missioner of Social Security, 
‘‘(ii) in the case of a specified railroad 
retirement beneficiary, the Railroad Retire-
ment Board, and 
‘‘(iii) in the case of a specified veterans 
beneficiary, the Secretary of Veterans Af-
fairs (in coordination with, and with the 
assistance of, the Commissioner of Social 
Security if appropriate). 
‘‘(B) SPECIFIED INDIVIDUAL.—For purposes 
of this paragraph, the term ‘specified individual’ 
means any individual who is— 
‘‘(i) a specified social security bene-
ficiary, 
‘‘(ii) a specified supplemental security 
income recipient, 
‘‘(iii) a specified railroad retirement 
beneficiary, or 
‘‘(iv) a specified veterans beneficiary. 
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‘‘(C) SPECIFIED
SOCIAL
SECURITY
BENE-
FICIARY.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘specified social se-
curity beneficiary’ means any individual 
who, for the last month for which the Sec-
retary has available information as of the 
date of enactment of this section, is entitled 
to any monthly insurance benefit payable 
under title II of the Social Security Act (42 
U.S.C. 401 et seq.), including payments 
made pursuant to sections 202(d), 223(g), 
and 223(i)(7) of such Act. 
‘‘(ii) EXCEPTION.—For purposes of 
this paragraph, the term ‘specified social se-
curity beneficiary’ shall not include any in-
dividual if such benefit is not payable for 
such 
month 
by 
reason 
of 
section 
202(x)(1)(A) of the Social Security Act (42 
U.S.C. 402(x)(1)(A)) or section 1129A of 
such Act (42 U.S.C. 1320a–8a). 
‘‘(D) SPECIFIED SUPPLEMENTAL SECURITY 
INCOME RECIPIENT.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘specified supple-
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mental security income recipient’ means 
any individual who, for the last month for 
which the Secretary has available informa-
tion as of the date of enactment of this sec-
tion, is eligible for a monthly benefit pay-
able under title XVI of the Social Security 
Act (42 U.S.C. 1381 et seq.), including— 
‘‘(I) payments made pursuant to 
section 1614(a)(3)(C) of such Act (42 
U.S.C. 1382c(a)(3)(C)), 
‘‘(II) payments made pursuant to 
section 1619(a) (42 U.S.C. 1382h(a)) 
or subsections (a)(4), (a)(7), or (p)(7) 
of section 1631 (42 U.S.C. 1383) of 
such Act, and 
‘‘(III) State supplementary pay-
ments of the type referred to in section 
1616(a) of such Act (42 U.S.C. 
1382e(a)) (or payments of the type de-
scribed in section 212(a) of Public Law 
93–66) which are paid by the Commis-
sioner under an agreement referred to 
in such section 1616(a) (or section 
212(a) of Public Law 93–66). 
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1899 
‘‘(ii) EXCEPTION.—For purposes of 
this paragraph, the term ‘specified supple-
mental security income recipient’ shall not 
include any individual if such monthly ben-
efit is not payable for such month by reason 
of section 1611(e)(1)(A) of the Social Secu-
rity Act (42 U.S.C. 1382(e)(1)(A)) or sec-
tion 1129A of such Act (42 U.S.C. 1320a– 
8a). 
‘‘(E) SPECIFIED
RAILROAD
RETIREMENT 
BENEFICIARY.—For purposes of this paragraph, 
the term ‘specified railroad retirement bene-
ficiary’ means any individual who, for the last 
month for which the Secretary has available in-
formation as of the date of enactment of this sec-
tion, is entitled to a monthly annuity or pension 
payment payable (without regard to section 
5(a)(ii) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231d(a)(ii))) under— 
‘‘(i) section 2(a)(1) of such Act (45 
U.S.C. 231a(a)(1)), 
‘‘(ii) section 2(c) of such Act (45 
U.S.C. 231a(c)), 
‘‘(iii) section 2(d)(1) of such Act (45 
U.S.C. 231a(d)(1)), or 
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‘‘(iv) section 7(b)(2) of such Act (45 
U.S.C. 231f(b)(2)) with respect to any of the 
benefit payments described in subparagraph 
(C)(i). 
‘‘(F) SPECIFIED VETERANS BENEFICIARY.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘specified veterans 
beneficiary’ means any individual who, for 
the last month for which the Secretary has 
available information as of the date of en-
actment of this section, is entitled to a com-
pensation or pension payment payable 
under— 
‘‘(I) section 1110, 1117, 1121, 
1131, 1141, or 1151 of title 38, United 
States Code, 
‘‘(II) section 1310, 1312, 1313, 
1315, 1316, or 1318 of title 38, United 
States Code, 
‘‘(III) section 1513, 1521, 1533, 
1536, 1537, 1541, 1542, or 1562 of 
title 38, United States Code, or 
‘‘(IV) section 1805, 1815, or 1821 
of title 38, United States Code, 
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1901 
to a veteran, surviving spouse, child, or 
parent as described in paragraph (2), (3), 
(4)(A)(ii), or (5) of section 101, title 38, 
United States Code. 
‘‘(ii) EXCEPTION.—For purposes of 
this paragraph, the term ‘specified veterans 
beneficiary’ shall not include any indi-
vidual if such compensation or pension 
payment is not payable, or was reduced, for 
such month by reason of section 1505 or 
5313 of title 38, United States Code. 
‘‘(G) SUBSEQUENT
DETERMINATIONS
AND 
REDETERMINATIONS
NOT
TAKEN
INTO
AC-
COUNT.—For purposes of this section, any indi-
vidual’s status as a specified social security bene-
ficiary, a specified supplemental security income 
recipient, a specified railroad retirement bene-
ficiary, or a specified veterans beneficiary shall 
be unaffected by any determination or redeter-
mination of any entitlement to, or eligibility for, 
any benefit, payment, or compensation, if such 
determination or redetermination occurs after 
the last month for which the Secretary has avail-
able information as of the date of enactment of 
this section. 
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‘‘(H) PAYMENT TO REPRESENTATIVE PAY-
EES AND FIDUCIARIES.— 
‘‘(i) IN GENERAL.—If the benefit, pay-
ment, or compensation referred to in sub-
paragraph (C)(i), (D)(i), (E), or (F)(i) 
with respect to any specified individual is 
paid to a representative payee or fiduciary, 
payment by the Secretary under paragraph 
(3) with respect to such specified individual 
shall be made to such individual’s rep-
resentative payee or fiduciary and the en-
tire payment shall be used only for the ben-
efit of the individual who is entitled to the 
payment. 
‘‘(ii) APPLICATION
OF
ENFORCEMENT 
PROVISIONS.— 
‘‘(I) In the case of a payment de-
scribed in clause (i) which is made 
with respect to a specified social secu-
rity beneficiary or a specified supple-
mental security income recipient, sec-
tion 1129(a)(3) of the Social Security 
Act (42 U.S.C. 1320a–8(a)(3)) shall 
apply to such payment in the same 
manner as such section applies to a 
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payment under title II or XVI of such 
Act. 
‘‘(II) In the case of a payment de-
scribed in clause (i) which is made 
with respect to a specified railroad re-
tirement beneficiary, section 13 of the 
Railroad Retirement Act (45 U.S.C. 
231l) shall apply to such payment in 
the same manner as such section ap-
plies to a payment under such Act. 
‘‘(III) In the case of a payment 
described in clause (i) which is made 
with respect to a specified veterans 
beneficiary, sections 5502, 6106, and 
6108 of title 38, United States Code, 
shall apply to such payment in the 
same manner as such sections apply to 
a payment under such title. 
‘‘(I) INELIGIBILITY FOR SPECIAL RULE NOT 
TO
BE
INTERPRETED
AS
GENERAL
INELIGI-
BILITY.—An individual shall not fail to be treat-
ed as an eligible individual for purposes of this 
subsection or subsection (a) merely because such 
individual is not a specified individual (includ-
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1904 
ing by reason of subparagraph (C)(ii), (D)(ii), 
or (F)(ii)). 
‘‘(6) NOTICE TO TAXPAYER.—As soon as prac-
ticable after the date on which the Secretary distrib-
uted any payment to an eligible taxpayer pursuant 
to this subsection, the Secretary shall send notice by 
mail to such taxpayer’s last known address. Such no-
tice shall indicate the method by which such payment 
was made, the amount of such payment, and a phone 
number for the appropriate point of contact at the In-
ternal Revenue Service to report any failure to receive 
such payment. 
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(1) IN GENERAL.—In the case of a return other 
than a joint return, the $600 amount in subsection 
(a)(1) shall be treated as being zero unless the tax-
payer includes the valid identification number of the 
taxpayer on the return of tax for the taxable year. 
‘‘(2) JOINT RETURNS.—In the case of a joint re-
turn, the $1,200 amount in subsection (a)(1) shall be 
treated as being— 
‘‘(A) $600 if the valid identification number 
of only 1 spouse is included on the return of tax 
for the taxable year, and 
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1905 
‘‘(B) zero if the valid identification number 
of neither spouse is so included. 
‘‘(3) QUALIFYING CHILD.—A qualifying child of 
a taxpayer shall not be taken into account under sub-
section (a)(2) unless— 
‘‘(A) the taxpayer includes the valid identi-
fication number of such taxpayer (or, in the case 
of a joint return, the valid identification number 
of at least 1 spouse) on the return of tax for the 
taxable year, and 
‘‘(B) the valid identification number of such 
qualifying child is included on the return of tax 
for the taxable year. 
‘‘(4) VALID IDENTIFICATION NUMBER.— 
‘‘(A) IN
GENERAL.—For purposes of this 
subsection, the term ‘valid identification number’ 
means a social security number (as such term is 
defined in section 24(h)(7)). 
‘‘(B) ADOPTION TAXPAYER IDENTIFICATION 
NUMBER.—For purposes of paragraph (3)(B), in 
the case of a qualifying child who is adopted or 
placed for adoption, the term ‘valid identifica-
tion number’ shall include the adoption taxpayer 
identification number of such child. 
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1906 
‘‘(5) SPECIAL
RULE
FOR
MEMBERS
OF
THE 
ARMED FORCES.—Paragraph (2) shall not apply in 
the case where at least 1 spouse was a member of the 
Armed Forces of the United States at any time dur-
ing the taxable year and the valid identification 
number of at least 1 spouse is included on the return 
of tax for the taxable year. 
‘‘(6) COORDINATION
WITH
CERTAIN
ADVANCE 
PAYMENTS.—In the case of any payment under sub-
section (f) which is based on information provided 
under paragraph (5) of such subsection, a valid iden-
tification number shall be treated for purposes of this 
subsection as included on the taxpayer’s return of tax 
if such valid identification number is provided pursu-
ant to subsection (f)(5). 
‘‘(7) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Any omission of a correct valid identifica-
tion number required under this subsection shall be 
treated as a mathematical or clerical error for pur-
poses of applying section 6213(g)(2) to such omission. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary to 
carry out the purposes of this section, including any such 
measures as are deemed appropriate to avoid allowing mul-
tiple credits or rebates to a taxpayer.’’. 
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1907 
(b) ADMINISTRATIVE AMENDMENTS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) is amended by striking ‘‘and 6428’’ 
and inserting ‘‘6428, and 6428A’’. 
(2) MATHEMATICAL
OR
CLERICAL
ERROR
AU-
THORITY.—Section 6213(g)(2)(L) is amended by 
striking ‘‘or 6428’’ and inserting ‘‘6428, or 6428A’’. 
(c) TREATMENT OF POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS.— 
(A) MIRROR CODE POSSESSION.—The Sec-
retary 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 amend-
ments made by this section. Such amounts shall 
be determined by the Secretary of the Treasury 
based on information provided by the govern-
ment of the respective possession. 
(B) OTHER
POSSESSIONS.—The Secretary 
of the Treasury shall pay to each possession of 
the United States which does not have a mirror 
code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the ag-
gregate benefits (if any) that would have been 
provided to residents of such possession by reason 
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1908 
of the amendments made by this section if a mir-
ror 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 resi-
dents. 
(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No credit 
shall be allowed against United States income taxes 
under section 6428A of the Internal Revenue Code of 
1986 (as added by this section) to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of the 
amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (1)(B). 
(3) DEFINITIONS AND SPECIAL RULES.— 
(A) POSSESSION OF THE UNITED STATES.— 
For purposes of this subsection, the term ‘‘posses-
sion of the United States’’ includes the Common-
wealth of Puerto Rico and the Commonwealth of 
the Northern Mariana Islands. 
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1909 
(B) MIRROR CODE TAX SYSTEM.—For pur-
poses of this subsection, the term ‘‘mirror code 
tax system’’ means, with respect to any posses-
sion of the United States, the income tax system 
of such possession if the income tax liability of 
the residents of such possession under such sys-
tem is determined by reference to the income tax 
laws of the United States as if such possession 
were the United States. 
(C) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, the payments under this subsection shall be 
treated in the same manner as a refund due 
from a credit provision referred to in subsection 
(b)(2) of such section. 
(d) ADMINISTRATIVE PROVISIONS.— 
(1) EXCEPTION FROM REDUCTION OR OFFSET.— 
Any refund payable by reason of section 6428A(f) of 
the Internal Revenue Code of 1986 (as added by this 
section), or any such refund payable by reason of sub-
section (c) of this section, shall not be— 
(A) subject to reduction or offset pursuant 
to section 3716 or 3720A of title 31, United 
States Code, 
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1910 
(B) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986, or 
(C) reduced or offset by other assessed Fed-
eral taxes that would otherwise be subject to levy 
or collection. 
(2) ASSIGNMENT OF BENEFITS.— 
(A) IN GENERAL.—The right of any person 
to any applicable payment shall not be transfer-
able or assignable, at law or in equity, and no 
applicable payment shall be subject to, execution, 
levy, attachment, garnishment, or other legal 
process, or the operation of any bankruptcy or 
insolvency law. 
(B) ENCODING OF PAYMENTS.—In the case 
of an applicable payment described in subpara-
graph (E)(iii)(I) that is paid electronically by 
direct deposit through the Automated Clearing 
House (ACH) network, the Secretary of the 
Treasury (or the Secretary’s delegate) shall— 
(i) issue the payment using a unique 
identifier that is reasonably sufficient to 
allow a financial institution to identify the 
payment as an applicable payment, and 
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1911 
(ii) further encode the payment pursu-
ant to the same specifications as required 
for a benefit payment defined in section 
212.3 of title 31, Code of Federal Regula-
tions. 
(C) GARNISHMENT.— 
(i) ENCODED PAYMENTS.—In the case 
of a garnishment order that applies to an 
account that has received an applicable 
payment that is encoded as provided in sub-
paragraph (B), a financial institution shall 
follow the requirements and procedures set 
forth in part 212 of title 31, Code of Fed-
eral Regulations, except— 
(I) notwithstanding section 212.4 
of title 31, Code of Federal Regulations 
(and except as provided in subclause 
(II)), a financial institution shall not 
fail to follow the procedures of sections 
212.5 and 212.6 of such title with re-
spect to a garnishment order merely 
because such order has attached, or in-
cludes, a notice of right to garnish fed-
eral benefits issued by a State child 
support enforcement agency, and 
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1912 
(II) a financial institution shall 
not, with regard to any applicable 
payment, be required to provide the 
notice referenced in sections 212.6 and 
212.7 of title 31, Code of Federal Regu-
lations. 
(ii) OTHER PAYMENTS.—In the case of 
a garnishment order (other than an order 
that has been served by the United States) 
that has been received by a financial insti-
tution and that applies to an account into 
which an applicable payment that has not 
been encoded as provided in subparagraph 
(B) has been deposited electronically on any 
date during the lookback period or into 
which an applicable payment that has been 
deposited by check on any date in the 
lookback period, the financial institution, 
upon the request of the account holder, shall 
treat the amount of the funds in the account 
at the time of the request, up to the amount 
of the applicable payment (in addition to 
any amounts otherwise protected under part 
212 of title 31, Code of Federal Regula-
tions), as exempt from a garnishment order 
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1913 
without requiring the consent of the party 
serving the garnishment order or the judg-
ment creditor. 
(iii) LIABILITY.—A financial institu-
tion that acts in good faith in reliance on 
clauses (i) or (ii) shall not be subject to li-
ability or regulatory action under any Fed-
eral or State law, regulation, court or other 
order, or regulatory interpretation for ac-
tions concerning any applicable payments. 
(D) NO RECLAMATION RIGHTS.—This para-
graph shall not alter the status of applicable 
payments as tax refunds or other nonbenefit pay-
ments for purpose of any reclamation rights of 
the Department of the Treasury or the Internal 
Revenue Service as per part 210 of title 31, Code 
of Federal Regulations. 
(E) DEFINITIONS.—For purposes of this 
paragraph— 
(i) ACCOUNT HOLDER.—The term ‘‘ac-
count holder’’ means a natural person 
whose name appears in a financial institu-
tion’s records as the direct or beneficial 
owner of an account. 
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1914 
(ii) ACCOUNT REVIEW.—The term ‘‘ac-
count review’’ means the process of exam-
ining deposits in an account to determine if 
an applicable payment has been deposited 
into the account during the lookback period. 
The financial institution shall perform the 
account review following the procedures out-
lined in section 212.5 of title 31, Code of 
Federal Regulations and in accordance with 
the requirements of section 212.6 of title 31, 
Code of Federal Regulations. 
(iii) APPLICABLE PAYMENT.—The term 
‘‘applicable payment’’ means— 
(I) any advance refund amount 
paid pursuant to section 6428A(f) of 
Internal Revenue Code of 1986 (as 
added by this section), 
(II) any payment made by a pos-
session of the United States with a 
mirror code tax system (as defined in 
subsection (c) of this section) pursuant 
to such subsection which corresponds to 
a payment described in subclause (I), 
and 
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1915 
(III) any payment made by a 
possession of the United States without 
a mirror code tax system (as so de-
fined) pursuant to subsection (c) of 
this section. 
(iv) GARNISHMENT.—The term ‘‘gar-
nishment’’ means execution, levy, attach-
ment, garnishment, or other legal process. 
(v) GARNISHMENT ORDER.—The term 
‘‘garnishment order’’ means a writ, order, 
notice, summons, judgment, levy, or similar 
written instruction issued by a court, a 
State or State agency, a municipality or 
municipal corporation, or a State child 
support enforcement agency, including a 
lien arising by operation of law for overdue 
child support or an order to freeze the assets 
in an account, to effect a garnishment 
against a debtor. 
(vi) LOOKBACK
PERIOD.—The term 
‘‘lookback period’’ means the two month pe-
riod that begins on the date preceding the 
date of account review and ends on the cor-
responding date of the month two months 
earlier, or on the last date of the month two 
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1916 
months earlier if the corresponding date 
does not exist. 
(3) AGENCY INFORMATION SHARING AND ASSIST-
ANCE.— 
(A) IN GENERAL.—The Commissioner of So-
cial Security, the Railroad Retirement Board, 
and the Secretary of Veterans Affairs shall each 
provide the Secretary of the Treasury (or the 
Secretary’s delegate) such information and as-
sistance as the Secretary of the Treasury (or the 
Secretary’s delegate) may require for purposes 
of— 
(i) making payments under section 
6428A(f) of the Internal Revenue Code of 
1986 to individuals described in paragraph 
(5)(A) thereof, or 
(ii) providing administrative assist-
ance to a possession of the United States (as 
defined in subsection (c)(3)(A)) to allow 
such possession to promptly distribute pay-
ments under subsection (c) to its residents. 
(B) EXCHANGE OF INFORMATION WITH POS-
SESSIONS.—Any information provided to the 
Secretary of the Treasury (or the Secretary’s del-
egate) pursuant to subparagraph (A)(ii) may be 
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1917 
exchanged with a possession of the United States 
in accordance with the applicable tax coordina-
tion agreement for information exchange and ad-
ministrative assistance that the Internal Revenue 
Service has agreed to with such possession. 
(e) PUBLIC AWARENESS CAMPAIGN.—The Secretary of 
the Treasury (or the Secretary’s delegate) shall conduct a 
public awareness campaign, in coordination with the Com-
missioner of Social Security and the heads of other relevant 
Federal agencies, to provide information regarding the 
availability of the credit and rebate allowed under section 
6428A of the Internal Revenue Code of 1986 (as added by 
this section), including information with respect to individ-
uals who may not have filed a tax return for taxable year 
2019. 
(f) APPROPRIATIONS TO CARRY OUT REBATES AND 
ADDRESS
COVID-RELATED
TAX
ADMINISTRATION 
ISSUES.— 
(1) IN GENERAL.—Immediately upon the enact-
ment of this Act, the following sums are appropriated, 
out of any money in the Treasury not otherwise ap-
propriated, for the fiscal year ending September 30, 
2021: 
(A) DEPARTMENT OF THE TREASURY.— 
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1918 
(i) For an additional amount for ‘‘De-
partment of the Treasury—Internal Rev-
enue 
Service—Taxpayer 
Services’’, 
$178,335,000, to remain available until 
September 30, 2021. 
(ii) For an additional amount for 
‘‘Department of the Treasury—Internal 
Revenue 
Service—Operations 
Support’’, 
$273,237,000, to remain available until 
September 30, 2021. 
(iii) For an additional amount for 
‘‘Department of Treasury—Internal Rev-
enue Service—Enforcement’’, $57,428,000, 
to remain available until September 30, 
2021. 
Amounts made available in appropriations 
under this subparagraph may be transferred be-
tween such appropriations upon the advance no-
tification of the Committees on Appropriations 
of the House of Representatives and the Senate. 
Such transfer authority is in addition to any 
other transfer authority provided by law. 
(B) SOCIAL SECURITY ADMINISTRATION.— 
For an additional amount for ‘‘Social Security 
Administration—Limitation on Administrative 
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1919 
Expenses’’, $38,000,000, to remain available 
until September 30, 2021. 
(C) RAILROAD
RETIREMENT
BOARD.—For 
an additional amount for ‘‘Railroad Retirement 
Board—Limitation on Administration’’, $8,300, 
to remain available until September 30, 2021. 
(2) REPORTS.—No later than 15 days after en-
actment of this Act, the Secretary of the Treasury 
shall submit a plan to the Committees on Appropria-
tions of the House of Representatives and the Senate 
detailing the expected use of the funds provided by 
paragraph (1)(A). Beginning 90 days after enactment 
of this Act, the Secretary of the Treasury shall submit 
a quarterly report to the Committees on Appropria-
tions of the House of Representatives and the Senate 
detailing the actual expenditure of funds provided by 
paragraph (1)(A) and the expected expenditure of 
such funds in the subsequent quarter. 
(g) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 31, 
United States Code, is amended by inserting 
‘‘6428A,’’ after ‘‘6428,’’. 
(2) The table of sections for subchapter B of 
chapter 65 of subtitle F is amended by inserting after 
the item relating to section 6428 the following: 
‘‘Sec. 6428A. Additional 2020 recovery rebates for individuals.’’. 
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SEC. 273. AMENDMENTS TO RECOVERY REBATES UNDER 
THE CARES ACT. 
(a) AMENDMENTS TO SECTION 6428 OF THE INTERNAL 
REVENUE CODE OF 1986.—Section 6428 is amended— 
(1) in subsection (c)(1), by inserting ‘‘or a sur-
viving spouse (as defined in section 2(a))’’ after 
‘‘joint return’’, 
(2) in subsection (f)— 
(A) in paragraph (3)(A), by striking ‘‘sec-
tion’’ and inserting ‘‘subsection’’, 
(B) in paragraph (4), by striking ‘‘section’’ 
and inserting ‘‘subsection’’, and 
(C) by redesignating paragraph (6) as 
paragraph (7) and by inserting after paragraph 
(5) the following new paragraph: 
‘‘(6) PAYMENT TO REPRESENTATIVE PAYEES AND 
FIDUCIARIES.— 
‘‘(A) IN GENERAL.—In the case of any indi-
vidual for which payment information is pro-
vided to the Secretary by the Commissioner of 
Social Security, the Railroad Retirement Board, 
or the Secretary of Veterans Affairs, the payment 
by the Secretary under paragraph (3) with re-
spect to such individual may be made to such in-
dividual’s representative payee or fiduciary and 
the entire payment shall be— 
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1921 
‘‘(i) provided to the individual who is 
entitled to the payment, or 
‘‘(ii) used only for the benefit of the in-
dividual who is entitled to the payment. 
‘‘(B) APPLICATION OF ENFORCEMENT PRO-
VISIONS.— 
‘‘(i) In the case of a payment described 
in subparagraph (A) which is made with 
respect to a social security beneficiary or a 
supplemental security income recipient, sec-
tion 1129(a)(3) of the Social Security Act 
(42 U.S.C. 1320a–8(a)(3)) shall apply to 
such payment in the same manner as such 
section applies to a payment under title II 
or XVI of such Act. 
‘‘(ii) In the case of a payment de-
scribed in subparagraph (A) which is made 
with respect to a railroad retirement bene-
ficiary, section 13 of the Railroad Retire-
ment Act (45 U.S.C. 231l) shall apply to 
such payment in the same manner as such 
section applies to a payment under such 
Act. 
‘‘(iii) In the case of a payment de-
scribed in subparagraph (A) which is made 
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1922 
with respect to a veterans beneficiary, sec-
tions 5502, 6106, and 6108 of title 38, 
United States Code, shall apply to such 
payment in the same manner as such sec-
tions apply to a payment under such title.’’, 
and 
(3) by striking subsection (g) and inserting the 
following: 
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(1) REQUIREMENTS
FOR
CREDIT.—Subject to 
paragraph (2), with respect to the credit allowed 
under subsection (a), the following provisions shall 
apply: 
‘‘(A) IN GENERAL.—In the case of a return 
other than a joint return, the $1,200 amount in 
subsection (a)(1) shall be treated as being zero 
unless the taxpayer includes the valid identifica-
tion number of the taxpayer on the return of tax 
for the taxable year. 
‘‘(B) JOINT
RETURNS.—In the case of a 
joint return, the $2,400 amount in subsection 
(a)(1) shall be treated as being— 
‘‘(i) $1,200 if the valid identification 
number of only 1 spouse is included on the 
return of tax for the taxable year, and 
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1923 
‘‘(ii) zero if the valid identification 
number of neither spouse is so included. 
‘‘(C) QUALIFYING
CHILD.—A qualifying 
child of a taxpayer shall not be taken into ac-
count under subsection (a)(2) unless— 
‘‘(i) the taxpayer includes the valid 
identification number of such taxpayer (or, 
in the case of a joint return, the valid iden-
tification number of at least 1 spouse) on 
the return of tax for the taxable year, and 
‘‘(ii) the valid identification number of 
such qualifying child is included on the re-
turn of tax for the taxable year. 
‘‘(2) REQUIREMENTS FOR ADVANCE REFUNDS.— 
No refund shall be payable under subsection (f) to an 
eligible individual who does not include on the return 
of tax for the taxable year— 
‘‘(A) such individual’s valid identification 
number, 
‘‘(B) in the case of a joint return, the valid 
identification 
number 
of 
such 
individual’s 
spouse, and 
‘‘(C) in the case of any qualifying child 
taken into account under subsection (a)(2), the 
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1924 
valid identification number of such qualifying 
child. 
‘‘(3) VALID IDENTIFICATION NUMBER.— 
‘‘(A) IN
GENERAL.—For purposes of this 
subsection, the term ‘valid identification number’ 
means a social security number (as such term is 
defined in section 24(h)(7)). 
‘‘(B) ADOPTION TAXPAYER IDENTIFICATION 
NUMBER.—For purposes of paragraphs (1)(C) 
and (2)(C), in the case of a qualifying child who 
is adopted or placed for adoption, the term ‘valid 
identification number’ shall include the adoption 
taxpayer identification number of such child. 
‘‘(4) SPECIAL
RULE
FOR
MEMBERS
OF
THE 
ARMED FORCES.—Paragraphs (1)(B) and (2)(B) shall 
not apply in the case where at least 1 spouse was a 
member of the Armed Forces of the United States at 
any time during the taxable year and the valid iden-
tification number of at least 1 spouse is included on 
the return of tax for the taxable year. 
‘‘(5) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Any omission of a correct valid identifica-
tion number required under this subsection shall be 
treated as a mathematical or clerical error for pur-
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1925 
poses of applying section 6213(g)(2) to such omis-
sion.’’. 
(b) AMENDMENTS TO SECTION 2201 OF THE CARES 
ACT.—Section 2201 of the CARES Act is amended— 
(1) in subsection (d), by striking ‘‘Any credit or 
refund allowed or made to any individual by reason 
of section 6428 of the Internal Revenue Code of 1986 
(as added by this section) or by reason of subsection 
(c) of this section’’ and inserting ‘‘Any refund pay-
able by reason of section 6428(f) of the Internal Rev-
enue Code of 1986 (as added by this section), or any 
such refund payable by reason of subsection (c) of this 
section,’’, and 
(2) in subsection (f)(1)(A)(i), by inserting after 
‘‘September 30, 2021’’ the following: ‘‘, of which up 
to $63,000,000 may be transferred to the ‘‘Depart-
ment of the Treasury—Bureau of the Fiscal Service— 
Debt Collection’’ for necessary expenses related to the 
implementation and operation of Governmentwide 
debt collection activities pursuant to sections 3711(g), 
3716, and 3720A of title 31, United States Code, and 
subsections (c) through (f) of section 6402 of the Inter-
nal Revenue Code of 1986 to offset the loss resulting 
from the coronavirus pandemic of debt collection re-
ceipts collected pursuant to such sections: Provided, 
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That amounts transferred pursuant to this clause 
shall be in addition to any other funds made avail-
able for this purpose’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in section 2201 of 
the CARES Act. 
SEC. 274. EXTENSION OF CERTAIN DEFERRED PAYROLL 
TAXES. 
The Secretary of the Treasury (or the Secretary’s dele-
gate) shall ensure that Internal Revenue Service Notice 
2020–65 (entitled ‘‘Relief with Respect to Employment Tax 
Deadlines Applicable to Employers Affected by the Ongoing 
Coronavirus (COVID–19) Disease 2019 Pandemic’’) and 
any successor or related regulation, notice, or guidance is 
applied— 
(1) by substituting ‘‘December 31, 2021’’ for 
‘‘April 30, 2021’’ each place it appears therein, and 
(2) by substituting ‘‘January 1, 2022’’ for ‘‘May 
1, 2021’’ each place it appears therein. 
SEC. 275. REGULATIONS OR GUIDANCE CLARIFYING APPLI-
CATION OF EDUCATOR EXPENSE TAX DEDUC-
TION. 
Not later than February 28, 2021, the Secretary of the 
Treasury (or the Secretary’s delegate) shall by regulation 
or other guidance clarify that personal protective equip-
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1927 
ment, disinfectant, and other supplies used for the preven-
tion of the spread of COVID–19 are treated as described 
in section 62(a)(2)(D)(ii) of the Internal Revenue Code of 
1986. Such regulations or other guidance shall apply to ex-
penses paid or incurred after March 12, 2020. 
SEC. 276. CLARIFICATION OF TAX TREATMENT OF FORGIVE-
NESS OF COVERED LOANS. 
(a) ORIGINAL
PAYCHECK
PROTECTION
PROGRAM 
LOANS.— 
(1) IN GENERAL.—Subsection (i) of section 7A of 
the Small Business Act, as redesignated, transferred, 
and amended by the Economic Aid to Hard-Hit 
Small Businesses, Nonprofits, and Venues Act, is 
amended to read as follows: 
‘‘(i) TAX TREATMENT.—For purposes of the Internal 
Revenue Code of 1986— 
‘‘(1) no amount shall be included in the gross in-
come of the eligible recipient by reason of forgiveness 
of indebtedness described in subsection (b), 
‘‘(2) no deduction shall be denied, no tax at-
tribute shall be reduced, and no basis increase shall 
be denied, by reason of the exclusion from gross in-
come provided by paragraph (1), and 
‘‘(3) in the case of an eligible recipient that is 
a partnership or S corporation— 
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‘‘(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
‘‘(B) except as provided by the Secretary of 
the Treasury (or the Secretary’s delegate), any 
increase in the adjusted basis of a partner’s in-
terest in a partnership under section 705 of the 
Internal Revenue Code of 1986 with respect to 
any amount described in subparagraph (A) shall 
equal the partner’s distributive share of deduc-
tions resulting from costs giving rise to forgive-
ness described in subsection (b).’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to taxable years ending 
after the date of the enactment of the CARES Act. 
(b) SUBSEQUENT PAYCHECK PROTECTION PROGRAM 
LOANS.—For purposes of the Internal Revenue Code of 
1986, in the case of any taxable year ending after the date 
of the enactment of this Act— 
(1) no amount shall be included in the gross in-
come of an eligible entity (within the meaning of sub-
paragraph (J) of section 7(a)(37) of the Small Busi-
ness Act) by reason of forgiveness of indebtedness de-
scribed in clause (ii) of such subparagraph, 
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(2) no deduction shall be denied, no tax attribute 
shall be reduced, and no basis increase shall be de-
nied, by reason of the exclusion from gross income 
provided by paragraph (1), and 
(3) in the case of an eligible entity that is a 
partnership or S corporation— 
(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
(B) except as provided by the Secretary of 
the Treasury (or the Secretary’s delegate), any 
increase in the adjusted basis of a partner’s in-
terest in a partnership under section 705 of the 
Internal Revenue Code of 1986 with respect to 
any amount described in subparagraph (A) shall 
equal the partner’s distributive share of deduc-
tions resulting from costs giving rise to the for-
giveness of indebtedness referred to in paragraph 
(1). 
SEC. 277. EMERGENCY FINANCIAL AID GRANTS. 
(a) IN GENERAL.—In the case of a student receiving 
a qualified emergency financial aid grant— 
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(1) such grant shall not be included in the gross 
income of such individual for purposes of the Internal 
Revenue Code of 1986, and 
(2) such grant shall not be treated as described 
in subparagraph (A), (B), or (C) of section 25A(g)(2) 
of such Code. 
(b) DEFINITIONS.—For purposes of this subsection, the 
term ‘‘qualified emergency financial aid grant’’ means— 
(1) any emergency financial aid grant awarded 
by an institution of higher education under section 
3504 of the CARES Act, 
(2) any emergency financial aid grant from an 
institution of higher education made with funds made 
available under section 18004 of the CARES Act, and 
(3) any other emergency financial aid grant 
made to a student from a Federal agency, a State, an 
Indian tribe, an institution of higher education, or a 
scholarship-granting organization (including a tribal 
organization, as defined in section 4 of the Indian 
Self-Determination and Education Assistance Act (25 
U.S.C.5304)) for the purpose of providing financial 
relief to students enrolled at institutions of higher 
education in response to a qualifying emergency (as 
defined in section 3502(a)(4) of the CARES Act). 
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(c) LIMITATION.—This section shall not apply to that 
portion of any amount received which represents payment 
for teaching, research, or other services required as a condi-
tion for receiving the qualified emergency financial aid 
grant. 
(d) EFFECTIVE DATE.—This section shall apply to 
qualified emergency financial aid grants made after March 
26, 2020. 
SEC. 278. CLARIFICATION OF TAX TREATMENT OF CERTAIN 
LOAN FORGIVENESS AND OTHER BUSINESS 
FINANCIAL ASSISTANCE. 
(a) UNITED STATES TREASURY PROGRAM MANAGE-
MENT AUTHORITY.—For purposes of the Internal Revenue 
Code of 1986— 
(1) no amount shall be included in the gross in-
come of a borrower by reason of forgiveness of indebt-
edness described in section 1109(d)(2)(D) of the 
CARES Act, 
(2) no deduction shall be denied, no tax attribute 
shall be reduced, and no basis increase shall be de-
nied, by reason of the exclusion from gross income 
provided by paragraph (1), and 
(3) in the case of a borrower that is a partner-
ship or S corporation— 
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1932 
(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
(B) except as provided by the Secretary of 
the Treasury (or the Secretary’s delegate), any 
increase in the adjusted basis of a partner’s in-
terest in a partnership under section 705 of the 
Internal Revenue Code of 1986 with respect to 
any amount described in subparagraph (A) shall 
equal the partner’s distributive share of deduc-
tions resulting from costs giving rise to forgive-
ness described in section 1109(d)(2)(D) of the 
CARES Act. 
(b) EMERGENCY EIDL GRANTS AND TARGETED EIDL 
ADVANCES.—For purposes of the Internal Revenue Code of 
1986— 
(1) any advance described in section 1110(e) of 
the CARES Act or any funding under section 331 of 
the Economic Aid to Hard-Hit Small Businesses, 
Nonprofits, and Venues Act shall not be included in 
the gross income of the person that receives such ad-
vance or funding, 
(2) no deduction shall be denied, no tax attribute 
shall be reduced, and no basis increase shall be de-
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nied, by reason of the exclusion from gross income 
provided by paragraph (1), and 
(3) in the case of a partnership or S corporation 
that receives such advance or funding— 
(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
(B) the Secretary of the Treasury (or the 
Secretary’s delegate) shall prescribe rules for de-
termining a partner’s distributive share of any 
amount described in subparagraph (A) for pur-
poses of section 705 of the Internal Revenue Code 
of 1986. 
(c) SUBSIDY FOR CERTAIN LOAN PAYMENTS.—For 
purposes of the Internal Revenue Code of 1986— 
(1) any payment described in section 1112(c) of 
the CARES Act shall not be included in the gross in-
come of the person on whose behalf such payment is 
made, 
(2) no deduction shall be denied, no tax attribute 
shall be reduced, and no basis increase shall be de-
nied, by reason of the exclusion from gross income 
provided by paragraph (1), and 
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1934 
(3) in the case of a partnership or S corporation 
on whose behalf of a payment described in section 
1112(c) of the CARES Act is made— 
(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
(B) except as provided by the Secretary of 
the Treasury (or the Secretary’s delegate), any 
increase in the adjusted basis of a partner’s in-
terest in a partnership under section 705 of the 
Internal Revenue Code of 1986 with respect to 
any amount described in subparagraph (A) shall 
equal the sum of the partner’s distributive share 
of deductions resulting from interest and fees de-
scribed in section 1112(c) of the CARES Act and 
the partner’s share, as determined under section 
752 of the Internal Revenue Code of 1986, of 
principal described in section 1112(c) of the 
CARES Act. 
(d) GRANTS FOR SHUTTERED VENUE OPERATORS.— 
For purposes of the Internal Revenue Code of 1986— 
(1) any grant made under section 324 of the 
Economic Aid to Hard-Hit Small Businesses, Non-
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profits, and Venues Act shall not be included in the 
gross income of the person that receives such grant, 
(2) no deduction shall be denied, no tax attribute 
shall be reduced, and no basis increase shall be de-
nied, by reason of the exclusion from gross income 
provided by paragraph (1), and 
(3) in the case of a partnership or S corporation 
that receives such grant— 
(A) any amount excluded from income by 
reason of paragraph (1) shall be treated as tax 
exempt income for purposes of sections 705 and 
1366 of the Internal Revenue Code of 1986, and 
(B) the Secretary of the Treasury (or the 
Secretary’s delegate) shall prescribe rules for de-
termining a partner’s distributive share of any 
amount described in subparagraph (A) for pur-
poses of section 705 of the Internal Revenue Code 
of 1986. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, subsections (a), (b), and (c) shall 
apply to taxable years ending after the date of the en-
actment of the CARES Act. 
(2) GRANTS
FOR
SHUTTERED
VENUE
OPERA-
TORS; TARGETED
EIDL
ADVANCES.—Subsection (d), 
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and so much of subsection (b) as relates to funding 
under section 331 of the Economic Aid to Hard-Hit 
Small Businesses, Nonprofits, and Venues Act, shall 
apply to taxable years ending after the date of the en-
actment of this Act. 
SEC. 279. AUTHORITY TO WAIVE CERTAIN INFORMATION 
REPORTING REQUIREMENTS. 
The Secretary of the Treasury (or the Secretary’s dele-
gate) may provide an exception from any requirement to 
file an information return otherwise required by chapter 
61 of the Internal Revenue Code of 1986 with respect to 
any amount excluded from gross income by reason of section 
7A(i) of the Small Business Act or section 276(b), 277, or 
278 of this subtitle. 
SEC. 280. APPLICATION OF SPECIAL RULES TO MONEY PUR-
CHASE PENSION PLANS. 
(a) IN
GENERAL.—Section 2202(a)(6)(B) of the 
CARES 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 the Internal Revenue Code of 1986’’ before the period. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply as if included in the enactment of section 
2202 of the CARES Act. 
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1940 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect as if included in section 2303 of 
the CARES Act. 
SEC. 282. OVERSIGHT AND AUDIT REPORTING. 
Section 19010(a)(1) of the CARES Act is amended by 
striking ‘‘and’’ at the end of subparagraph (F), by striking 
‘‘and’’ at the end of subparagraph (G), and by adding at 
the end the following new subparagraphs: 
‘‘(H) the Committee on Finance of the Sen-
ate; and 
‘‘(I) the Committee on Ways and Means of 
the House of Representatives; and’’. 
SEC. 283. DISCLOSURES TO IDENTIFY TAX RECEIVABLES 
NOT ELIGIBLE FOR COLLECTION PURSUANT 
TO QUALIFIED TAX COLLECTION CONTRACTS. 
(a) IN GENERAL.—Section 1106 of the Social Security 
Act (42 U.S.C. 1306) is amended by adding at the end the 
following: 
‘‘(g) Notwithstanding any other provision of this sec-
tion, the Commissioner of Social Security shall enter into 
an agreement with the Secretary of the Treasury under 
which— 
‘‘(1) if the Secretary provides the Commissioner 
with the information described in section 6103(k)(15) 
of the Internal Revenue Code of 1986 with respect to 
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1941 
any individual, the Commissioner shall indicate to 
the Secretary as to whether such individual receives 
disability insurance benefits under section 223 or 
supplemental security income benefits under title XVI 
(including State supplementary payments of the type 
referred to in section 1616(a) or payments of the type 
described in section 212(a) of Public Law 93–66); 
‘‘(2) appropriate safeguards are included to as-
sure that the indication described in paragraph (1) 
will be used solely for the purpose of determining if 
tax receivables involving such individual are not eli-
gible for collection pursuant to a qualified tax collec-
tion contract by reason of section 6306(d)(3)(E) of the 
Internal Revenue Code of 1986; and 
‘‘(3) the Secretary shall pay the Commissioner of 
Social Security the full costs (including systems and 
administrative costs) of providing the indication de-
scribed in paragraph (1).’’. 
(b) AUTHORIZATION OF DISCLOSURE BY SECRETARY 
OF THE TREASURY.— 
(1) IN GENERAL.—Section 6103(k) is amended 
by adding at the end the following new paragraph: 
‘‘(15) DISCLOSURES TO SOCIAL SECURITY AD-
MINISTRATION TO IDENTIFY TAX RECEIVABLES NOT 
ELIGIBLE FOR COLLECTION PURSUANT TO QUALIFIED 
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TAX COLLECTION CONTRACTS.—In the case of any in-
dividual involved with a tax receivable which the Sec-
retary has identified for possible collection pursuant 
to a qualified tax collection contract (as defined in 
section 6306(b)), the Secretary may disclose the tax-
payer identity and date of birth of such individual to 
officers, employees, and contractors of the Social Se-
curity Administration to determine if such tax receiv-
able is not eligible for collection pursuant to such a 
qualified tax collection contract by reason of section 
6306(d)(3)(E).’’. 
(2) CONFORMING
AMENDMENTS
RELATED
TO 
SAFEGUARDS.— 
(A) Section 6103(a)(3) is amended by strik-
ing ‘‘or (14)’’ and inserting ‘‘(14), or (15)’’. 
(B) Section 6103(p)(4) is amended— 
(i) by striking ‘‘(k)(8), (10) or (11)’’ 
both places it appears and inserting ‘‘(k)(8), 
(10), (11), or (15)’’, and 
(ii) by striking ‘‘any other person de-
scribed in subsection (k)(10)’’ each place it 
appears and inserting ‘‘any other person 
described in subsection (k)(10) or (15)’’. 
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(C) Section 7213(a)(2) is amended by strik-
ing ‘‘(k)(10), (13), or (14)’’ and inserting 
‘‘(k)(10), (13), (14), or (15)’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to disclosures made on or after the date 
of the enactment of this Act. 
SEC. 284. MODIFICATION OF CERTAIN PROTECTIONS FOR 
TAXPAYER RETURN INFORMATION. 
(a) AMENDMENTS TO THE INTERNAL REVENUE CODE 
OF 1986.— 
(1) IN GENERAL.—Subparagraph (D) of section 
6103(l)(13) is amended— 
(A) by inserting at the end of clause (iii) 
the following new sentence: ‘‘Under such terms 
and conditions as may be prescribed by the Sec-
retary, after consultation with the Department of 
Education, an institution of higher education de-
scribed in subclause (I) or a State higher edu-
cation agency described in subclause (II) may 
designate a contractor of such institution or state 
agency to receive return information on behalf of 
such institution or state agency to administer 
aspects of the institution’s or state agency’s ac-
tivities for the application, award, and adminis-
tration of such financial aid.’’, and 
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(B) by adding at the end the following: 
‘‘(iv) REDISCLOSURE TO OFFICE OF IN-
SPECTOR
GENERAL, INDEPENDENT
AUDI-
TORS, AND CONTRACTORS.—Any return in-
formation which is redisclosed under clause 
(iii)— 
‘‘(I) may be further disclosed by 
persons described in subclauses (I), 
(II), or (III) of clause (iii) or persons 
designated in the last sentence of clause 
(iii) to the Office of Inspector General 
of the Department of Education and 
independent auditors conducting au-
dits of such person’s administration of 
the programs for which the return in-
formation was received, and 
‘‘(II) may be further disclosed by 
persons described in subclauses (I), 
(II), or (III) of clause (iii) to contrac-
tors of such entities, 
but only to the extent necessary in carrying 
out the purposes described in such clause 
(iii). 
‘‘(v) REDISCLOSURE TO FAMILY MEM-
BERS.—In addition to the purposes for 
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which information is disclosed and used 
under subparagraphs (A) and (C), or redis-
closed under clause (iii), any return infor-
mation so disclosed or redisclosed may be 
further disclosed to any individual certified 
by the Secretary of Education as having 
provided approval under paragraph (1) or 
(2) of section 494(a) of the Higher Edu-
cation Act of 1965, as the case may be, for 
disclosure related to the income-contingent 
or income-based repayment plan under sub-
paragraph (A) or the eligibility for, and 
amount of, Federal student financial aid 
described in subparagraph (C). 
‘‘(vi) REDISCLOSURE OF FAFSA INFOR-
MATION.—Return 
information 
received 
under subparagraph (C) may be redisclosed 
in accordance with subsection (c) of section 
494 of the Higher Education Act of 1965 
(as in effect on the date of enactment of the 
COVID-related Tax Relief Act of 2020) to 
carry out the purposes specified in such 
subsection.’’. 
(2) CONFORMING
AMENDMENT.—Subparagraph 
(F) of section 6103(l)(13) is amended by inserting ‘‘, 
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and any redisclosure authorized under clause (iii), 
(iv) (v), or (vi) of subparagraph (D),’’ after ‘‘ or (C)’’. 
(3) CONFIDENTIALITY
OF
RETURN
INFORMA-
TION.— 
(A) Section 6103(a)(3), as amended by sec-
tion 3516(a)(1) of the CARES Act, is amended 
by 
striking 
‘‘(13)(A), 
(13)(B), 
(13)(C), 
(13)(D)(i),’’ and inserting ‘‘(13) (other than sub-
paragraphs (D)(v) and (D)(vi) thereof),’’. 
(B) Section 6103(p)(3)(A), as amended by 
section 3516(a)(2) of such Act, is amended by 
striking ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’ 
and 
inserting 
‘‘(13)(D)(iv), 
(13)(D)(v), 
(13)(D)(vi)’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to disclosures made 
after the date of the enactment of the FUTURE Act 
(Public Law 116–91). 
(b) AMENDMENTS TO THE HIGHER EDUCATION ACT 
OF 1965.— 
(1) IN
GENERAL.—Section 494 of the Higher 
Education Act of 1965 (20 U.S.C. 1098h(a)) is 
amended— 
(A) in subsection (a)(1)— 
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(i) in the matter preceding subpara-
graph (A), by inserting ‘‘, including return 
information,’’ after ‘‘financial informa-
tion’’; 
(ii) in subparagraph (A)— 
(I) in clause (i)— 
(aa) by striking ‘‘subpara-
graph (B), the’’ and inserting the 
following: ‘‘subparagraph (B)— 
‘‘(I) the’’; and 
(bb) by adding at the end the 
following: 
‘‘(II) the return information of 
such individuals may be redisclosed 
pursuant to clauses (iii), (iv), (v), and 
(vi) of section 6103(l)(13)(D) of the In-
ternal Revenue Code of 1986, for the 
relevant purposes described in such sec-
tion; and’’; and 
(II) in clause (ii), by striking 
‘‘such disclosure’’ and inserting ‘‘the 
disclosures described in subclauses (I) 
and (II) of clause (i)’’; and 
(iii) in subparagraph (B), by striking 
‘‘disclosure 
described 
in 
subparagraph 
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1948 
(A)(i)’’ and inserting ‘‘disclosures described 
in subclauses (I) and (II) of subparagraph 
(A)(i)’’; 
(B) in subsection (a)(2)(A)(ii), by striking 
‘‘affirmatively approve the disclosure described 
in paragraph (1)(A)(i) and agree that such ap-
proval shall serve as an ongoing approval of 
such disclosure until the date on which the indi-
vidual elects to opt out of such disclosure’’ and 
inserting ‘‘affirmatively approve the disclosures 
described in subclauses (I) and (II) of paragraph 
(1)(A)(i), to the extent applicable, and agree that 
such approval shall serve as an ongoing approval 
of such disclosures until the date on which the 
individual elects to opt out of such disclosures’’; 
and 
(C) by adding at the end the following: 
‘‘(c) ACCESS TO FAFSA INFORMATION.— 
‘‘(1) REDISCLOSURE OF INFORMATION.—The in-
formation in a complete, unredacted Student Aid Re-
port (including any return information disclosed 
under section 6103(l)(13) of the Internal Revenue 
Code of 1986 (26 U.S.C. 6103(l)(13))) with respect to 
an application described in subsection (a)(1) of an 
applicant for Federal student financial aid— 
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‘‘(A) upon request for such information by 
such applicant, shall be provided to such appli-
cant by— 
‘‘(i) the Secretary; or 
‘‘(ii) in a case in which the Secretary 
has requested that institutions of higher 
education carry out the requirements of this 
subparagraph, an institution of higher edu-
cation that has received such information; 
and 
‘‘(B) with the written consent by the appli-
cant to an institution of higher education, may 
be provided by such institution of higher edu-
cation as is necessary to a scholarship granting 
organization (including a tribal organization 
(defined in section 4 of the Indian Self-Deter-
mination and Education Assistance Act (25 
U.S.C. 5304))), or to an organization assisting 
the applicant in applying for and receiving Fed-
eral, State, local, or tribal assistance, that is des-
ignated by the applicant to assist the applicant 
in applying for and receiving financial assist-
ance for any component of the applicant’s cost of 
attendance (defined in section 472) at that insti-
tution. 
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‘‘(2) DISCUSSION OF INFORMATION.—A discus-
sion of the information in an application described in 
subsection (a)(1) (including any return information 
disclosed under section 6103(l)(13) of the Internal 
Revenue Code of 1986 (26 U.S.C. 6103(l)(13)) of an 
applicant between an institution of higher education 
and the applicant may, with the written consent of 
the applicant, include an individual selected by the 
applicant (such as an advisor) to participate in such 
discussion. 
‘‘(3) RESTRICTION
ON
DISCLOSING
INFORMA-
TION.—A person receiving information under para-
graph (1)(B) or (2) with respect to an applicant shall 
not use the information for any purpose other than 
the express purpose for which consent was granted by 
the applicant and shall not disclose such information 
to any other person without the express permission of, 
or request by, the applicant. 
‘‘(4) DEFINITIONS.—In this subsection: 
‘‘(A) STUDENT
AID
REPORT.—The term 
‘Student Aid Report’ has the meaning given the 
term in section 668.2 of title 34, Code of Federal 
Regulations (or successor regulations). 
‘‘(B) WRITTEN CONSENT.—The term ‘writ-
ten consent’ means a separate, written document 
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1951 
that is signed and dated (which may include by 
electronic format) by an applicant, which— 
‘‘(i) indicates that the information 
being disclosed includes return information 
disclosed under section 6103(l)(13) of the 
Internal Revenue Code of 1986 (26 U.S.C. 
6103(l)(13)) with respect to the applicant; 
‘‘(ii) states the purpose for which the 
information is being disclosed; and 
‘‘(iii) states that the information may 
only be used for the specific purpose and no 
other purposes. 
‘‘(5) RECORD KEEPING REQUIREMENT.—An in-
stitution of higher education shall— 
‘‘(A) keep a record of each written consent 
made under this subsection for a period of at 
least 3 years from the date of the student’s last 
date of attendance at the institution; and 
‘‘(B) make each such record readily avail-
able for review by the Secretary.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
494(a)(3) of the Higher Education Act of 1965 (20 
U.S.C. 1098h(a)(3)) is amended by striking ‘‘para-
graph (1)(A)(i)’’ both places the term appears and in-
serting ‘‘paragraph (1)(A)(i)(I)’’. 
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SEC. 285. 2020 ELECTION TO TERMINATE TRANSFER PERIOD 
FOR QUALIFIED TRANSFERS FROM PENSION 
PLAN 
FOR 
COVERING 
FUTURE 
RETIREE 
COSTS. 
(a) IN GENERAL.—Section 420(f) is amended by add-
ing at the end the following new paragraph: 
‘‘(7) ELECTION TO END TRANSFER PERIOD.— 
‘‘(A) IN GENERAL.—In the case of an em-
ployer maintaining a plan which has made a 
qualified future transfer under this subsection, 
such employer may, not later than December 31, 
2021, elect to terminate the transfer period with 
respect to such transfer effective as of any tax-
able year specified by the taxpayer that begins 
after the date of such election. 
‘‘(B) AMOUNTS TRANSFERRED TO PLAN ON 
TERMINATION.—Any assets transferred to a 
health benefits account, or an applicable life in-
surance account, in a qualified future transfer 
(and any income allocable thereto) which are not 
used as of the effective date of the election to ter-
minate the transfer period with respect to such 
transfer under subparagraph (A), shall be trans-
ferred out of the account to the transferor plan 
within a reasonable period of time. The transfer 
required by this subparagraph shall be treated as 
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an employer reversion for purposes of section 
4980 (other than subsection (d) thereof), unless 
before the end of the 5-year period beginning 
after the original transfer period an equivalent 
amount is transferred back to such health bene-
fits account, or applicable life insurance account, 
as the case may be. Any such transfer back pur-
suant to the preceding sentence may be made 
without regard to section 401(h)(1). 
‘‘(C) MINIMUM COST REQUIREMENTS CON-
TINUE.—The requirements of subsection (c)(3) 
and paragraph (2)(D) shall apply with respect 
to a qualified future transfer without regard to 
any election under subparagraph (A) with re-
spect to such transfer. 
‘‘(D) MODIFIED MAINTENANCE OF FUNDED 
STATUS DURING ORIGINAL TRANSFER PERIOD.— 
The requirements of paragraph (2)(B) shall 
apply without regard to any such election, and 
clause (i) thereof shall be applied by substituting 
‘100 percent’ for ‘120 percent’ during the origi-
nal transfer period. 
‘‘(E) CONTINUED MAINTENANCE OF FUND-
ING
STATUS
AFTER
ORIGINAL
TRANSFER
PE-
RIOD.— 
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‘‘(i) IN GENERAL.—In the case of a 
plan with respect to which there is an excess 
described in paragraph (2)(B)(ii) as of the 
valuation date of the plan year in the last 
year of the original transfer period, para-
graph (2)(B) shall apply for 5 years after 
the original transfer period in the same 
manner as during a transfer period by sub-
stituting the applicable percentage for ‘120 
percent’ in clause (i) thereof. 
‘‘(ii) APPLICABLE PERCENTAGE.—For 
purposes of this subparagraph, the applica-
ble percentage shall be determined under the 
following table: 
‘‘For the valuation date of the 
plan year in the following 
year after the original 
transfer period: 
The applicable percentage is: 
1st ........................................................................................................ 104 percent 
2nd ...................................................................................................... 108 percent 
3rd ....................................................................................................... 112 percent 
4th ....................................................................................................... 116 percent 
5th ....................................................................................................... 120 percent 
‘‘(iii) EARLY TERMINATION OF CONTIN-
UED MAINTENANCE PERIOD WHEN 120 PER-
CENT
FUNDING
REACHED.—If, as of the 
valuation date of any plan year in the first 
4 years after the original transfer period 
with respect to a qualified future transfer, 
there would be no excess determined under 
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1955 
this subparagraph were the applicable per-
centage 120 percent, then this subparagraph 
shall cease to apply with respect to the 
plan. 
‘‘(F) ORIGINAL
TRANSFER
PERIOD.—For 
purposes of this paragraph, the term ‘original 
transfer period’ means the transfer period under 
this subsection with respect to a qualified future 
transfer determined without regard to the elec-
tion under subparagraph (A).’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2019. 
SEC. 286. EXTENSION OF CREDITS FOR PAID SICK AND FAM-
ILY LEAVE. 
(a) IN GENERAL.—Sections 7001(g), 7002(e), 7003(g), 
and 7004(e) of the Families First Coronavirus Response Act 
are each amended by striking ‘‘December 31, 2020’’ and in-
serting ‘‘March 31, 2021’’. 
(b) COORDINATION WITH TERMINATION
OF MAN-
DATE.— 
(1) PAYROLL CREDIT FOR PAID SICK LEAVE.— 
Section 7001(c) of the Families First Coronavirus Re-
sponse Act is amended by striking ‘‘paid by an em-
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ployer which’’ and all that follows and inserting 
‘‘paid by an employer— 
‘‘(1) which are required to be paid by reason of 
the Emergency Paid Sick Leave Act, or 
‘‘(2) both— 
‘‘(A) which would be so required to be paid 
if such Act were applied— 
‘‘(i) by substituting ‘March 31, 2021’ 
for ‘December 31, 2020’ in section 5109 
thereof, and 
‘‘(ii) 
without 
regard 
to 
section 
5102(b)(3) thereof, and 
‘‘(B) with respect to which all requirements 
of such Act (other than subsections (a) and (b) 
of section 5105 thereof, and determined by sub-
stituting ‘To be compliant with section 5102, an 
employer may not’ for ‘It shall be unlawful for 
any employer to’ in section 5104 thereof) which 
would apply if so required are satisfied.’’. 
(2) CREDIT FOR SICK LEAVE OF SELF-EMPLOYED 
INDIVIDUALS.—Section 7002(b)(2) of the Families 
First Coronavirus Response Act is amended to read 
as follows: 
‘‘(2) either— 
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Act, were applied by substituting ‘March 31, 
2021’ for ‘December 31, 2020’, and 
‘‘(B) with respect to which all requirements 
of the Family and Medical Leave Act of 1993 
(other than section 107 thereof, and determined 
by substituting ‘To be compliant with section 
102(a)(1)(F), an employer may not’ for ‘It shall 
be unlawful for any employer to’ each place it 
appears in subsection (a) of section 105 thereof, 
by substituting ‘made unlawful in this title or 
described in this section’ for ‘made unlawful by 
this title’ in paragraph (2) of such subsection, 
and by substituting ‘To be compliant with sec-
tion 102(a)(1)(F), an employer may not’ for ‘It 
shall be unlawful for any person to’ in subsection 
(b) of such section) which relate to such section 
102(a)(1)(F), and which would apply if so re-
quired, are satisfied.’’. 
(4) CREDIT
FOR
FAMILY
LEAVE
OF
SELF-EM-
PLOYED
INDIVIDUALS.—Section 7004(b)(2) of the 
Families First Coronavirus Response Act is amended 
to read as follows: 
‘‘(2) either— 
‘‘(A) would be entitled to receive paid leave 
during the taxable year pursuant to the Emer-
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gency Family and Medical Leave Expansion Act 
if the individual were an employee of an em-
ployer (other than himself or herself), or 
‘‘(B) would be so entitled if— 
‘‘(i) section 102(a)(1)(F) of the Family 
and Medical Leave Act of 1993, as amended 
by the Emergency Family and Medical 
Leave Expansion Act, were applied by sub-
stituting ‘March 31, 2021’ for ‘December 31, 
2020’, and 
‘‘(ii) the individual were an employee 
of an employer (other than himself or her-
self).’’. 
(5) COORDINATION WITH CERTAIN EMPLOYMENT 
TAXES.—Section 7005(a) of the Families First 
Coronavirus Response Act is amended by inserting 
‘‘(or, in the case of wages paid after December 31, 
2020, and before April 1, 2021, with respect to which 
a credit is allowed under section 7001 or 7003)’’ be-
fore ‘‘shall not be considered’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
the Families First Coronavirus Response Act to which they 
relate. 
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SEC. 287. ELECTION TO USE PRIOR YEAR NET EARNINGS 
FROM SELF-EMPLOYMENT IN DETERMINING 
AVERAGE DAILY SELF-EMPLOYMENT INCOME 
FOR PURPOSES OF CREDITS FOR PAID SICK 
AND FAMILY LEAVE. 
(a) CREDIT FOR SICK LEAVE.—Section 7002(c) of the 
Families First Coronavirus Response Act is amended by 
adding at the end the following new paragraph: 
‘‘(4) ELECTION TO USE PRIOR YEAR NET EARN-
INGS FROM SELF-EMPLOYMENT INCOME.—In the case 
of an individual who elects (at such time and in such 
manner as the Secretary, or the Secretary’s delegate, 
may provide) the application of this paragraph, 
paragraph (2)(A) shall be applied by substituting ‘the 
prior taxable year’ for ‘the taxable year’.’’. 
(b) CREDIT FOR FAMILY LEAVE.—Section 7004(c) of 
the Families First Coronavirus Response Act is amended 
by adding at the end the following new paragraph: 
‘‘(4) ELECTION TO USE PRIOR YEAR NET EARN-
INGS FROM SELF-EMPLOYMENT INCOME.—In the case 
of an individual who elects (at such time and in such 
manner as the Secretary, or the Secretary’s delegate, 
may provide) the application of this paragraph, 
paragraph (2)(A) shall be applied by substituting ‘the 
prior taxable year’ for ‘the taxable year’.’’. 
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1961 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
the Families First Coronavirus Response Act to which they 
relate. 
SEC. 288. CERTAIN TECHNICAL IMPROVEMENTS TO CRED-
ITS FOR PAID SICK AND FAMILY LEAVE. 
(a) COORDINATION WITH APPLICATION OF CERTAIN 
DEFINITIONS.— 
(1) IN GENERAL.—Sections 7001(c) and 7003(c) 
of the Families First Coronavirus Response Act are 
each amended— 
(A) by inserting ‘‘, determined without re-
gard to paragraphs (1) through (22) of section 
3121(b) of such Code’’ after ‘‘as defined in sec-
tion 3121(a) of the Internal Revenue Code of 
1986’’, and 
(B) by inserting ‘‘, determined without re-
gard to the sentence in paragraph (1) thereof 
which begins ‘Such term does not include remu-
neration’ ’’ after ‘‘as defined in section 3231(e) of 
the Internal Revenue Code’’. 
(2) 
CONFORMING
AMENDMENTS.—Sections 
7001(e)(3) and 7003(e)(3) of the Families First 
Coronavirus Response Act are each amended by strik-
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