4820 
(B) who has sustained an economic loss by 
reason of such qualified disaster. 
(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any amendment to any plan or annuity contract, 
such plan or contract shall be treated as being oper-
ated in accordance with the terms of the plan during 
the period described in paragraph (2)(B)(i). 
(2) AMENDMENTS
TO
WHICH
SUBSECTION
AP-
PLIES.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annu-
ity contract which is made— 
(i) pursuant to any provision of this 
section, or pursuant to any regulation 
issued by the Secretary or the Secretary of 
Labor under any provision of this section, 
and 
(ii) on or before the last day of the first 
plan year beginning on or after January 1, 
2022, or such later date as the Secretary 
may prescribe. 
In the case of a governmental plan (as defined 
in section 414(d) of the Internal Revenue Code 
of 1986), clause (ii) shall be applied by sub-
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stituting the date which is 2 years after the date 
otherwise applied under clause (ii). 
(B) CONDITIONS.—This subsection shall not 
apply to any amendment unless— 
(i) during the period— 
(I) beginning on the date that this 
section or the regulation described in 
subparagraph (A)(i) takes effect (or in 
the case of a plan or contract amend-
ment not required by this section or 
such regulation, the effective date speci-
fied by the plan), and 
(II) ending on the date described 
in subparagraph (A)(ii) (or, if earlier, 
the date the plan or contract amend-
ment is adopted), 
the plan or contract is operated as if such plan 
or contract amendment were in effect, and 
(ii) such plan or contract amendment 
applies retroactively for such period. 
SEC. 303. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
AFFECTED BY QUALIFIED DISASTERS. 
(a) IN GENERAL.—For purposes of section 38 of the 
Internal Revenue Code of 1986, in the case of an eligible 
employer, the 2020 qualified disaster employee retention 
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credit shall be treated as a credit listed at the end of sub-
section (b) of such section. For purposes of this subsection, 
the 2020 qualified disaster employee retention credit for 
any taxable year is an amount equal to 40 percent of the 
qualified wages with respect to each eligible employee of 
such employer for such taxable year. The amount of quali-
fied wages with respect to any employee which may be taken 
into account under this subsection by the employer for any 
taxable year shall not exceed $6,000 (reduced by the amount 
of qualified wages with respect to such employee taken into 
account for any prior taxable year). 
(b) DEFINITIONS.—For purposes of this section— 
(1) ELIGIBLE
EMPLOYER.—The term ‘‘eligible 
employer’’ means any employer— 
(A) which conducted an active trade or 
business in a qualified disaster zone at any time 
during the incident period of the qualified dis-
aster with respect to such qualified disaster zone, 
and 
(B) with respect to whom the trade or busi-
ness described in subparagraph (A) is inoperable 
at any time during the period beginning on the 
first day of the incident period of such qualified 
disaster and ending on the date of the enactment 
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4823 
of this Act, as a result of damage sustained by 
reason of such qualified disaster. 
(2) ELIGIBLE
EMPLOYEE.—The term ‘‘eligible 
employee’’ means with respect to an eligible employer 
an employee whose principal place of employment 
with such eligible employer (determined immediately 
before the qualified disaster referred to in paragraph 
(1)) was in the qualified disaster zone referred to in 
such paragraph. 
(3) QUALIFIED
WAGES.—The term ‘‘qualified 
wages’’ means wages (as defined in section 51(c)(1) of 
the Internal Revenue Code of 1986, but without re-
gard to section 3306(b)(2)(B) of such Code) paid or 
incurred by an eligible employer with respect to an 
eligible employee at any time on or after the date on 
which the trade or business described in paragraph 
(1) first became inoperable at the principal place of 
employment of the employee (determined immediately 
before the qualified disaster referred to in such para-
graph) and before the earlier of— 
(A) the date on which such trade or business 
has resumed significant operations at such prin-
cipal place of employment, or 
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(B) the date which is 150 days after the last 
day of the incident period of the qualified dis-
aster referred to in paragraph (1). 
Such term shall include wages paid without regard to 
whether the employee performs no services, performs 
services at a different place of employment than such 
principal place of employment, or performs services 
at such principal place of employment before signifi-
cant operations have resumed. Such term shall not in-
clude any wages taken into account under section 
2301 of the CARES Act. 
(c) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—Any wages 
taken into account in determining any credit allowed 
under this section shall not be taken into account as 
wages for purposes of sections 41, 45A, 45P, 45S, 51, 
and 1396 of the Internal Revenue Code of 1986. 
(2) CERTAIN
OTHER
RULES
TO
APPLY.—For 
purposes of this section, rules similar to the rules of 
sections 51(i)(1), 52, and 280C(a) of the Internal 
Revenue Code of 1986 shall apply. 
(d) PAYROLL TAX CREDIT FOR CERTAIN TAX-EXEMPT 
ORGANIZATIONS.— 
(1) IN GENERAL.—In the case of any qualified 
tax-exempt organization, there shall be allowed as a 
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credit against the tax imposed by section 3111(a) of 
the Internal Revenue Code of 1986 on wages paid 
with respect to employment of all employees of the or-
ganization during the calendar quarter an amount 
equal to 40 percent of the qualified wages paid to eli-
gible employees of such organization during such cal-
endar quarter. 
(2) APPLICATION OF AGGREGATE DOLLAR LIMI-
TATION
PER
EMPLOYEE.—The amount of qualified 
wages with respect to any employee which may be 
taken into account under this subsection by the em-
ployer for any calendar quarter shall not exceed 
$6,000 (reduced by the amount of qualified wages 
with respect to which credit was allowed under this 
subsection for any prior calendar quarter with respect 
to such employee). 
(3) OVERALL LIMITATION.— 
(A) IN GENERAL.—The aggregate amount 
allowed as a credit under this subsection for all 
eligible employees of any employer for any cal-
endar quarter shall not exceed the amount of the 
tax imposed by section 3111(a) of the Internal 
Revenue Code of 1986 on wages paid with re-
spect to employment of all employees of such em-
ployer during such calendar quarter (reduced by 
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any credits allowed under subsections (e) and (f) 
of section 3111 of such Code for such quarter). 
(B) CARRYFORWARD.—If the amount of the 
credit under paragraph (1) exceeds the limita-
tion of subparagraph (A) for any calendar quar-
ter, such excess shall be carried to the succeeding 
calendar quarter and allowed as a credit under 
paragraph (1) for such quarter. 
(C) COORDINATION WITH OTHER PAYROLL 
TAX CREDITS.— 
(i) Section 7001(b)(3) of the Families 
First Coronavirus Response Act is amended 
by inserting ‘‘, and section 303(d) of the 
Taxpayer Certainty and Disaster Tax Re-
lief Act of 2020,’’ after ‘‘subsections (e) and 
(f) of section 3111 of such Code’’. 
(ii) Section 7003(b)(2) of the Families 
First Coronavirus Response Act is amended 
by striking ‘‘and section 7001 of this Act,’’ 
and inserting ‘‘section 7001 of this Act, and 
section 303(d) of the Taxpayer Certainty 
and Disaster Tax Relief Act of 2020,’’. 
(iii) Section 2301(b)(2) of the CARES 
Act is amended by striking ‘‘and sections 
7001 and 7003 of the Families First 
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Coronavirus Response Act’’ and inserting ‘‘, 
sections 7001 and 7003 of the Families 
First Coronavirus Response Act, and section 
303(d) of the Taxpayer Certainty and Dis-
aster Tax Relief Act of 2020’’. 
(4) DEFINITIONS.— 
(A) QUALIFIED
TAX-EXEMPT
ORGANIZA-
TION.—For purposes of this subsection, the term 
‘‘qualified tax-exempt organization’’ means an 
organization described in section 501(c) of the 
Internal Revenue Code of 1986 and exempt from 
taxation under section 501(a) of such Code if 
such organization would be an eligible employer 
if the activities of such organization were an ac-
tive trade or business. 
(B) APPLICATION OF CERTAIN TERMS WITH 
RESPECT TO QUALIFIED TAX-EXEMPT ORGANIZA-
TIONS.—For purposes of this subsection, the 
terms ‘‘eligible employee’’ and ‘‘qualified wages’’ 
shall be applied with respect to any qualified 
tax-exempt organization— 
(i) by treating the activities of such or-
ganization as an active trade or business, 
and 
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(ii) by substituting ‘‘wages (within the 
meaning 
of 
subsection 
(d)(4)(C))’’ 
for 
‘‘wages (as defined in section 51(c)(1) of the 
Internal Revenue Code of 1986, but without 
regard to section 3306(b)(2)(B) of such 
Code)’’ in subsection (b)(3). 
(C) OTHER
TERMS.—Except as otherwise 
provided in this subsection, any term used in 
this subsection which is also used in chapter 21 
or 22 of the Internal Revenue Code of 1986 shall 
have the same meaning as when used in such 
chapter. 
(5) TRANSFERS
TO
CERTAIN
TRUST
FUNDS.— 
There are hereby appropriated to the Federal Old-Age 
and Survivors Insurance Trust Fund and the Federal 
Disability Insurance Trust Fund established under 
section 201 of the Social Security Act (42 U.S.C. 401) 
and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Re-
tirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts 
equal to the reduction in revenues to the Treasury by 
reason of this subsection (without regard to this para-
graph). Amounts appropriated by the preceding sen-
tence shall be transferred from the general fund at 
such times and in such manner as to replicate to the 
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extent possible the transfers which would have oc-
curred to such Trust Fund or Account had this sub-
section not been enacted. 
(6) TREATMENT OF DEPOSITS.—The Secretary 
shall waive any penalty under section 6656 of such 
Code for any failure to make a deposit of applicable 
employment taxes if the Secretary determines that 
such failure was due to the anticipation of the credit 
allowed under this subsection. 
(7) THIRD PARTY PAYORS.—Any credit allowed 
under this subsection shall be treated as a credit de-
scribed in section 3511(d)(2) of such Code. 
(8) COORDINATION WITH SUBSECTION (a) CRED-
IT.—Any wages taken into account in determining 
the credit allowed under this subsection shall not be 
take into account as wages for purposes of subsection 
(a). 
(9) REGULATIONS
AND
GUIDANCE.—The Sec-
retary shall issue such forms, instructions, regula-
tions, and guidance as are necessary— 
(A) to allow the advance payment of the 
credit under paragraph (1), subject to the limita-
tions provided in this subsection, based on such 
information as the Secretary shall require, 
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(B) regulations or other guidance to provide 
for the reconciliation of such advance payment 
with the amount of the credit under this sub-
section at the time of filing the return of tax for 
the applicable quarter or taxable year, 
(C) with respect to the application of the 
credit under paragraph (1) to third party 
payors (including professional employer organi-
zations, certified professional employer organiza-
tions, or agents under section 3504 of the Inter-
nal Revenue Code of 1986), including regulations 
or guidance allowing such payors to submit doc-
umentation necessary to substantiate the eligible 
employer status of employers that use such 
payors, and 
(D) for recapturing the benefit of credits de-
termined under this subsection in cases where 
there is a subsequent adjustment to the credit de-
termined under paragraph (1). 
(e) ELECTION TO NOT TAKE CERTAIN WAGES INTO 
ACCOUNT.— 
(1) IN GENERAL.—This section shall not apply 
to qualified wages paid by an eligible employer with 
respect to which such employer makes an election (at 
such time and in such manner as the Secretary may 
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4831 
prescribe) to have this section not apply to such 
wages. 
(2) COORDINATION WITH PAYCHECK PROTECTION 
PROGRAM.—The Secretary, in consultation with the 
Administrator of the Small Business Administration, 
shall issue guidance providing that payroll costs paid 
or incurred during the covered period shall not fail 
to be treated as qualified wages under this section by 
reason of an election under paragraph (1) to the ex-
tent that a covered loan of the eligible employer is not 
forgiven by reason of a decision under section 7A(g) 
of the Small Business Act. Terms used in the pre-
ceding sentence which are also used in section 7A(g) 
of such Act shall have the same meaning as when used 
in such section. 
(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 
(1) IN GENERAL.—The credits under this section 
shall not apply to the Government of the United 
States, the government of any State or political sub-
division thereof, or any agency or instrumentality of 
any of the foregoing. 
(2) EXCEPTION.—Paragraph (1) shall not apply 
to— 
(A) any organization described in section 
501(c)(1) of the Internal Revenue Code of 1986 
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and exempt from tax under section 501(a) of 
such Code, or 
(B) any entity described in paragraph (1) 
if — 
(i) such entity is a college or univer-
sity, or 
(ii) the principal purpose or function 
of such entity is providing medical or hos-
pital care. 
An entity described in subparagraph (B) shall be 
treated for purposes of this section in the same 
manner as an organization described in section 
501(c) of the Internal Revenue Code of 1986 and 
exempt from tax under section 501(a) of such 
Code. 
(g) AMENDMENT
TO PAYCHECK PROTECTION PRO-
GRAM.—Section 7A(a)(12) of the Small Business Act (as 
redesignated, transferred, and amended by the Economic 
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 
Act and as amended by section 206(c) of this division) is 
amended by adding at the end the following: ‘‘Such payroll 
costs shall not include qualified wages taken into account 
in determining the credit allowed under subsection (a) or 
(d) of section 303 of the Taxpayer Certainty and Disaster 
Tax Relief Act of 2020.’’. 
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4833 
SEC. 304. OTHER DISASTER-RELATED TAX RELIEF PROVI-
SIONS. 
(a) SPECIAL RULES FOR QUALIFIED DISASTER RE-
LIEF CONTRIBUTIONS.— 
(1) IN GENERAL.—In the case of a qualified dis-
aster relief contribution made by a corporation— 
(A) section 2205(a)(2)(B) of the CARES 
Act shall be applied first to qualified contribu-
tions without regard to any qualified disaster re-
lief contributions and then separately to such 
qualified disaster relief contribution, and 
(B) in applying such section to such quali-
fied disaster relief contributions, clause (i) there-
of shall be applied— 
(i) by substituting ‘‘100 percent’’ for 
‘‘25 percent’’, and 
(ii) by treating qualified contributions 
other than qualified disaster relief contribu-
tions as contributions allowed under section 
170(b)(2) of the Internal Revenue Code of 
1986. 
(2) QUALIFIED
DISASTER
RELIEF
CONTRIBU-
TION.—For purposes of this subsection, the term 
‘‘qualified disaster relief contribution’’ means any 
qualified 
contribution 
(as 
defined 
in 
section 
2205(a)(3) of the CARES Act) if— 
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(A) such contribution— 
(i) is paid, during the period begin-
ning on January 1, 2020, and ending on 
the date which is 60 days after the date of 
the enactment of this Act, and 
(ii) is made for relief efforts in one or 
more qualified disaster areas, 
(B) the taxpayer obtains from such organi-
zation contemporaneous written acknowledgment 
(within the meaning of section 170(f)(8) of such 
Code) that such contribution was used (or is to 
be used) for relief efforts described in subpara-
graph (A)(ii), and 
(C) the taxpayer has elected the application 
of this subsection with respect to such contribu-
tion. 
(3) CROSS-REFERENCE.—For the suspension of 
the limitation on qualified disaster relief contribu-
tions made by an individual during 2020, see section 
2205(a) of the CARES Act. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RE-
LATED PERSONAL CASUALTY LOSSES.— 
(1) IN GENERAL.—If an individual has a net 
disaster loss for any taxable year— 
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(A) the amount determined under section 
165(h)(2)(A)(ii) of the Internal Revenue Code of 
1986 shall be equal to the sum of— 
(i) such net disaster loss, and 
(ii) so much of the excess referred to in 
the matter preceding clause (i) of section 
165(h)(2)(A) of such Code (reduced by the 
amount in clause (i) of this subparagraph) 
as exceeds 10 percent of the adjusted gross 
income of the individual, 
(B) in the case of qualified disaster-related 
personal casualty losses, section 165(h)(1) of such 
Code shall be applied to by substituting ‘‘ $500’’ 
for ‘‘ $500 ( $100 for taxable years beginning 
after December 31, 2009)’’, 
(C) the standard deduction determined 
under section 63(c) of such Code shall be in-
creased by the net disaster loss, and 
(D) section 56(b)(1)(E) of such Code shall 
not apply to so much of the standard deduction 
as is attributable to the increase under subpara-
graph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the ex-
cess of qualified disaster-related personal casualty 
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losses over personal casualty gains (as defined in sec-
tion 165(h)(3)(A) of the Internal Revenue Code of 
1986). 
(3) QUALIFIED
DISASTER-RELATED
PERSONAL 
CASUALTY LOSSES.—For purposes of this subsection, 
the term ‘‘qualified disaster-related personal casualty 
losses’’ means losses described in section 165(c)(3) of 
the Internal Revenue Code of 1986 which arise in a 
qualified disaster area on or after the first day of the 
incident period of the qualified disaster to which such 
area relates, and which are attributable to such quali-
fied disaster. 
SEC. 305. LOW-INCOME HOUSING TAX CREDIT. 
(a) ADDITIONAL LOW-INCOME HOUSING CREDIT AL-
LOCATIONS.— 
(1) IN GENERAL.—For purposes of section 42 of 
the Internal Revenue Code of 1986, the State housing 
credit ceiling for any State for each of calendar years 
2021 and 2022 shall be increased by the aggregate 
housing credit dollar amount allocated by the State 
housing credit agencies of such State for such cal-
endar year to buildings located in any qualified dis-
aster zone in such State. 
(2) LIMITATION.— 
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(A) APPLICATION OF AGGREGATE LIMITA-
TION.—The increase determined under para-
graph (1) with respect to any State shall not ex-
ceed— 
(i) in the case of any such increase de-
termined for calendar year 2021, the appli-
cable dollar limitation for such State, and 
(ii) in the case of any such increase de-
termined for calendar year 2022, the appli-
cable dollar limitation for such State re-
duced by the amount of any increase deter-
mined under paragraph (1) with respect to 
such State for calendar year 2021. 
(B) APPLICABLE DOLLAR LIMITATION.—For 
purposes of this paragraph, the term ‘‘applicable 
dollar limitation’’ means, with respect to any 
State, the lesser of— 
(i) the product of $3.50 multiplied by 
the population of such State (as determined 
for calendar year 2020) which resides in 
qualified disaster zones in such State, or 
(ii) 65 percent of the State housing 
credit ceiling for such State for calendar 
year 2020. 
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(3) EXTENSION OF PLACED IN SERVICE DEAD-
LINE
FOR
DESIGNATED
HOUSING
CREDIT
DOLLAR 
AMOUNTS.— 
(A) IN GENERAL.—In the case of any hous-
ing credit dollar amount which is allocated by a 
State housing credit agency of a State for cal-
endar year 2021 or 2022 to a building located 
in a qualified disaster zone in such State and 
which is designated (at such time and in such 
manner as the Secretary may provide) by such 
State housing credit agency as housing credit 
dollar amount to which this paragraph applies, 
section 42(h)(1)(E) of the Internal Revenue Code 
of 1986 shall be applied— 
(i) by substituting ‘‘third calendar 
year’’ for ‘‘second calendar year’’ both 
places it appears, and 
(ii) by substituting ‘‘2 years’’ for ‘‘1 
year’’ in clause (ii) thereof. 
(B) APPLICATION OF LIMITATION.—The ag-
gregate amount of housing credit dollar amount 
designated under subparagraph (A) for any cal-
endar year by all State housing credit agencies 
of a State shall not exceed the amount deter-
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mined under paragraph (2)(A) with respect to 
such State for such calendar year. 
(4) ALLOCATIONS
TREATED
AS
MADE
FIRST 
FROM
ADDITIONAL
ALLOCATION
FOR
PURPOSES
OF 
DETERMINING
CARRYOVER.—For purposes of deter-
mining the unused State housing credit ceiling for 
any calendar year under section 42(h)(3)(C) of the 
Internal Revenue Code of 1986, any increase in the 
State housing credit ceiling under paragraph (1) 
shall be treated as an amount described in clause (ii) 
of such section. 
SEC. 306. TREATMENT OF CERTAIN POSSESSIONS. 
(a) PAYMENTS TO POSSESSIONS WITH MIRROR CODE 
TAX SYSTEMS.—The Secretary of the Treasury shall pay 
to each possession of the United States which has a mirror 
code tax system amounts equal to the loss (if any) to that 
possession by reason of the application of the provisions of 
this title. Such amounts shall be determined by the Sec-
retary of the Treasury based on information provided by 
the government of the respective possession. 
(b) PAYMENTS TO OTHER POSSESSIONS.—The Sec-
retary of the Treasury shall pay to each possession of the 
United States which does not have a mirror code tax system 
amounts estimated by the Secretary of the Treasury as 
being equal to the aggregate benefits (if any) that would 
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have been provided to residents of such possession by reason 
of the provisions of this title if a mirror code tax system 
had been in effect in such possession. The preceding sentence 
shall not apply unless the respective possession has a plan, 
which has been approved by the Secretary of the Treasury, 
under which such possession will promptly distribute such 
payments to its residents. 
(c) MIRROR CODE TAX SYSTEM.—For purposes of this 
section, the term ‘‘mirror code tax system’’ means, with re-
spect to any possession of the United States, the income tax 
system of such possession if the income tax liability of the 
residents of such possession under such system is determined 
by reference to the income tax laws of the United States 
as if such possession were the United States. 
(d) TREATMENT OF PAYMENTS.—For purposes of sec-
tion 1324 of title 31, United States Code, the payments 
under this section shall be treated in the same manner as 
a refund due from a credit provision referred to in sub-
section (b)(2) of such section. 
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4841 
DIVISION FF—OTHER MATTER 
TITLE 
I—CONTINUING 
EDU-
CATION AT AFFECTED FOR-
EIGN 
INSTITUTIONS 
AND 
MODIFICATION OF CERTAIN 
PROTECTIONS FOR TAXPAYER 
RETURN INFORMATION 
SEC. 101. CONTINUING EDUCATION AT AFFECTED FOREIGN 
INSTITUTIONS. 
(a) IN GENERAL.—Section 3510 of the CARES Act (20 
U.S.C. 1001 note) is amended— 
(1) in subsection (a), by striking ‘‘for the dura-
tion of such emergency’’ and all that follows through 
the period at the end and inserting ‘‘for purposes of 
title IV of the Higher Education Act of 1965 (20 
U.S.C. 1070 et seq.) until the end of the covered pe-
riod applicable to the institution.’’; 
(2) in subsection (b), by striking ‘‘for the dura-
tion of the qualifying emergency and the following 
payment period for purposes of title IV of the Higher 
Education Act of 1965 (20 U.S.C. 1070 et seq.).’’ and 
inserting ‘‘until the end of the covered period applica-
ble to the institution.’’; 
(3) in subsection (c), by striking ‘‘for the dura-
tion of the qualifying emergency and the following 
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payment period,’’ and inserting ‘‘until all covered pe-
riods for foreign institutions carrying out a distance 
education program authorized under this section have 
ended,’’; 
(4) in subsection (d)— 
(A) in paragraph (1)— 
(i) by striking ‘‘for the duration of a 
qualifying emergency and the following 
payment period,’’ and inserting ‘‘until the 
end of the covered period applicable to a 
foreign institution,’’; and 
(ii) by striking ‘‘allow a foreign insti-
tution’’ and inserting ‘‘allow the foreign in-
stitution’’; 
(B) in each of subparagraphs (A) and (B) 
of paragraph (2), by striking ‘‘subsection (a)’’ 
and inserting ‘‘paragraph (1)’’; 
(C) in paragraph (3)(B), by striking ‘‘30 
days’’ and inserting ‘‘10 days’’; and 
(D) in paragraph (4)— 
(i) by striking ‘‘for the duration of the 
qualifying emergency and the following 
payment period,’’ and inserting ‘‘until all 
covered periods for foreign institutions that 
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entered into written arrangements under 
paragraph (1) have ended,’’; and 
(ii) by striking ‘‘identifies each foreign 
institution that entered into a written ar-
rangement under subsection (a).’’ and in-
serting the following: identifies, for each 
such foreign institution— 
‘‘(A) the name of the foreign institution; 
‘‘(B) the name of the institution of higher 
education located in the United States that has 
entered into a written arrangement with such 
foreign institution; and 
‘‘(C) information regarding the nature of 
such written arrangement, including which 
coursework or program requirements are accom-
plished at each respective institution.’’; and 
(5) by adding at the end the following: 
‘‘(e) DEFINITION OF COVERED PERIOD.— 
‘‘(1) IN
GENERAL.—In this section, the term 
‘covered period’, when used with respect to a foreign 
institution of higher education, means the period— 
‘‘(A) beginning on the first day of— 
‘‘(i) a qualifying emergency; or 
‘‘(ii) a public health emergency, major 
disaster or emergency, or national emer-
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gency declared by the applicable government 
authorities in the country in which the for-
eign institution is located; and 
‘‘(B) ending on the later of— 
‘‘(i) subject to paragraph (2), the last 
day of the payment period, for purposes of 
title IV of the Higher Education Act of 
1965 (20 U.S.C. 1070 et seq.), following the 
end of any qualifying emergency or any 
emergency or disaster described in subpara-
graph (A)(ii) applicable to the foreign insti-
tution; or 
‘‘(ii) June 30, 2022. 
‘‘(2) SPECIAL RULE FOR CERTAIN PAYMENT PE-
RIODS.—For purposes of subparagraph (B)(i), if the 
following payment period for an award year ends be-
fore June 30 of such award year, the covered period 
shall be extended until June 30 of such award year.’’. 
(b) EFFECTIVE DATE.—The amendments made by sub-
section (a) shall take effect as if included in the enactment 
of the CARES Act (Public Law 116–136). 
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SEC. 102. 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 
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-
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4846 
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) of the Inter-
nal Revenue Code of 1986 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 
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).’’. 
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(2) CONFORMING
AMENDMENTS
RELATED
TO 
SAFEGUARDS.— 
(A) Section 6103(a)(3) of such Code is 
amended by striking ‘‘or (14)’’ and inserting 
‘‘(14), or (15)’’. 
(B) Section 6103(p)(4) of such Code 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)’’. 
(C) Section 7213(a)(2) of such Code is 
amended by striking ‘‘(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. 103. MODIFICATION OF CERTAIN PROTECTIONS FOR 
TAXPAYER RETURN INFORMATION. 
(a) AMENDMENTS TO THE INTERNAL REVENUE CODE 
OF 1986.— 
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(1) IN GENERAL.—Subparagraph (D) of section 
6103(l)(13) of the Internal Revenue Code of 1986 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 
(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 
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4849 
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 
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 
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4850 
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 
Consolidated Appropriations Act, 2021 to 
carry out the purposes specified in such 
subsection.’’. 
(2) CONFORMING
AMENDMENT.—Subparagraph 
(F) of section 6103(l)(13) of such Code is amended by 
inserting ‘‘, 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) of such Code, as 
amended by section 3516(a)(1) of the CARES 
Act (Public Law 116–136), is amended by strik-
ing ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’ and 
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4851 
inserting 
‘‘(13) 
(other 
than 
subparagraphs 
(D)(v) and (D)(vi) thereof),’’. 
(B) Section 6103(p)(3)(A) of such Code, 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)— 
(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)— 
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4852 
(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 
(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-
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4853 
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— 
‘‘(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 
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4854 
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. 
‘‘(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 
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4855 
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 
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 
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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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4857 
SEC. 104. RESCHEDULING OF THE NAEP MANDATED BIEN-
NIAL 4TH AND 8TH GRADE ASSESSMENT AND 
ALIGNMENT OF THE MANDATED QUADREN-
NIAL 12TH GRADE ASSESSMENT. 
(a) CURRENT
ASSESSMENT
ADMINISTRATION
RE-
SCHEDULING.—Notwithstanding any other provision of law 
and due to the public health emergency declared by the Sec-
retary of Health and Human Services under section 319 
of the Public Health Service Act (42 U.S.C. 247d) on Janu-
ary 31, 2020, with respect to COVID–19— 
(1) the biennial 4th and 8th grade reading and 
mathematics assessments scheduled to be conducted 
during the 2020–2021 school year in accordance with 
paragraphs (2)(B) and (3)(A)(i) of section 303(b) of 
the National Assessment of Educational Progress Au-
thorization Act (20 U.S.C. 9622(b)) and, as prac-
ticable and subject to the discretion of the National 
Assessment Governing Board, the Trial Urban Dis-
trict Assessment, shall be conducted during the 2021– 
2022 school year; and 
(2) the next quadrennial 12th grade reading and 
mathematics assessments carried out in accordance 
with section 303(b)(2)(C) of the National Assessment 
of Educational Progress Authorization Act (20 U.S.C. 
9622(b)(2)(C)) after the date of enactment of this sec-
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4858 
tion, shall be conducted during the 2023–2024 school 
year. 
(b) FUTURE ASSESSMENT ADMINISTRATION.—In ac-
cordance with section 303(b)(2)(B) of the National Assess-
ment of Educational Progress Authorization Act (20 U.S.C. 
9622(b)(2)(B)), the next biennial assessments following the 
2021–2022 administration, as authorized under subsection 
(a), shall occur in the 2023–2024 school year and, as prac-
ticable and subject to the discretion of the National Assess-
ment Governing Board, the next Trial Urban District As-
sessment following the 2021–2022 administration, as au-
thorized under subsection (a), shall occur in the 2023–2024 
school year. 
TITLE II—PUBLIC LANDS 
SEC. 201. SAGUARO NATIONAL PARK BOUNDARY EXPAN-
SION. 
(a) SHORT TITLE.—This section may be cited as the 
‘‘Saguaro National Park Boundary Expansion Act’’. 
(b) BOUNDARY OF SAGUARO NATIONAL PARK.—Sec-
tion 4 of the Saguaro National Park Establishment Act of 
1994 (Public Law 103–364; 108 Stat. 3467) is amended— 
(1) in subsection (a)— 
(A) by inserting ‘‘(1)’’ before ‘‘The bound-
aries of the park’’; and 
(B) by adding at the end the following: 
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‘‘(2)(A) The boundaries of the park are further 
modified to include approximately 1,152 acres, as 
generally depicted on the map titled ‘Saguaro Na-
tional Park Proposed Boundary Adjustment’, num-
bered 151/80,045G, and dated December 2020. 
‘‘(B) The map referred to in subparagraph (A) 
shall be on file and available for inspection in the ap-
propriate offices of the National Park Service.’’; and 
(2) by striking subsection (b)(2) and inserting 
the following new paragraphs: 
‘‘(2) The Secretary may, with the consent of the 
State of Arizona and in accordance with Federal and 
State law, acquire land or interests therein owned by 
the State of Arizona within the boundary of the park. 
‘‘(3) If the Secretary is unable to acquire the 
State land under paragraph (2), the Secretary may 
enter into an agreement with the State that would 
allow the National Park Service to manage State 
land within the boundary of the park.’’. 
SEC. 202. NEW RIVER GORGE NATIONAL PARK AND PRE-
SERVE DESIGNATION. 
(a) SHORT TITLE.—This section may be cited as the 
‘‘New River Gorge National Park and Preserve Designation 
Act’’. 
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4860 
(b) DESIGNATION OF NEW RIVER GORGE NATIONAL 
PARK AND NEW RIVER GORGE NATIONAL PRESERVE, WEST 
VIRGINIA.— 
(1) REDESIGNATION.—The New River Gorge Na-
tional River established under section 1101 of the Na-
tional Parks and Recreation Act of 1978 (16 U.S.C. 
460m–15) shall be known and designated as the ‘‘New 
River Gorge National Park and Preserve’’, consisting 
of— 
(A) the New River Gorge National Park; 
and 
(B) the New River Gorge National Preserve. 
(2) NEW RIVER GORGE NATIONAL PARK.—The 
boundaries of the New River Gorge National Park re-
ferred to in paragraph (1)(A) shall be the boundaries 
depicted as ‘‘Proposed National Park Area’’ on the 
map entitled ‘‘New River Gorge National Park and 
Preserve 
Proposed 
Boundary’’, 
numbered 
637/ 
163,199A, and dated September 2020. 
(3) NEW
RIVER
GORGE
NATIONAL
PRESERVE; 
BOUNDARY.—The boundaries of the New River Gorge 
National Preserve referred to in paragraph (1)(B) 
shall be the boundaries depicted as ‘‘Proposed Na-
tional Preserve Area’’ on the map entitled ‘‘New 
River Gorge National Park and Preserve Proposed 
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4861 
Boundary’’, numbered 637/163,199A, and dated Sep-
tember 2020. 
(c) ADMINISTRATION.— 
(1) IN
GENERAL.—The New River Gorge Na-
tional Park and Preserve shall be administered by the 
Secretary of the Interior (referred to in this section as 
the ‘‘Secretary’’) in accordance with— 
(A) this section; 
(B) the laws generally applicable to units of 
the National Park System, including— 
(i) section 100101(a), chapter 1003, 
and sections 100751(a), 100752, 100753, 
and 102101 of title 54, United States Code; 
and 
(ii) chapter 3201 of title 54, United 
States Code; and 
(C) title XI of the National Parks and 
Recreation Act of 1978 (16 U.S.C. 460m–15 et 
seq.), except that the provisions of section 1106 
of that Act (16 U.S.C. 460m–20) relating to 
hunting shall not apply to the New River Gorge 
National Park. 
(2) HUNTING AND FISHING.— 
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4862 
(A) HUNTING.—Hunting within the New 
River Gorge National Preserve shall be adminis-
tered by the Secretary— 
(i) in the same manner as hunting was 
administered on the day before the date of 
enactment of this Act in those portions of 
the New River Gorge National River des-
ignated as the New River Gorge National 
Preserve by subsection (b)(3); and 
(ii) in accordance with— 
(I) section 1106 of the National 
Parks and Recreation Act of 1978 (16 
U.S.C. 460m–20); and 
(II) other applicable laws. 
(B) FISHING.—Fishing within the New 
River Gorge National Park and Preserve shall be 
administered by the Secretary— 
(i) in the same manner as fishing was 
administered within the New River Gorge 
National River on the day before the date of 
enactment of this Act; and 
(ii) in accordance with— 
(I) section 1106 of the National 
Parks and Recreation Act of 1978 (16 
U.S.C. 460m–20); and 
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(II) other applicable laws. 
(C) PRIVATE LAND.—Nothing in this sec-
tion prohibits hunting, fishing, or trapping on 
private land in accordance with applicable State 
and Federal laws. 
(3) LAND ACQUISITION.— 
(A) ADDITIONAL LAND FOR NATIONAL PRE-
SERVE.— 
(i) IN GENERAL.—The Secretary may 
acquire land or any interest in land identi-
fied as ‘‘Proposed Additional Lands’’ on the 
map entitled ‘‘New River Gorge National 
Park and Preserve Proposed Boundary’’, 
numbered 637/163,199A, and dated Sep-
tember 2020, by purchase from a willing 
seller, donation, or exchange. 
(ii) BOUNDARY
MODIFICATION.—On 
acquisition of any land or interest in land 
under clause (i), the Secretary shall— 
(I) modify the boundary of the 
New River Gorge National Preserve to 
reflect the acquisition; and 
(II) administer the land or inter-
est in land in accordance with the laws 
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applicable to the New River Gorge Na-
tional Preserve. 
(B) VISITOR PARKING.— 
(i) IN GENERAL.—The Secretary may 
acquire not more than 100 acres of land in 
the vicinity of the New River Gorge Na-
tional Park and Preserve by purchase from 
a willing seller, donation, or exchange to 
provide for— 
(I) visitor parking; and 
(II) improved public access to the 
New River Gorge National Park and 
Preserve. 
(ii) ADMINISTRATION.—On acquisition 
of the land under clause (i), the acquired 
land shall be administered as part of the 
New River Gorge National Park or the New 
River Gorge National Preserve, as appro-
priate. 
(4) COMMERCIAL
RECREATIONAL
WATERCRAFT 
SERVICES.—Commercial recreational watercraft serv-
ices within the New River Gorge National Park and 
Preserve shall be administered by the Secretary in ac-
cordance with section 402 of the West Virginia Na-
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tional Interest River Conservation Act of 1987 (16 
U.S.C. 460m–15 note; Public Law 100–534). 
(5) REFERENCES.—Any reference in a law, map, 
regulation, document, paper, or other record of the 
United States to the New River Gorge National River 
shall be considered to be a reference to the ‘‘New River 
Gorge National Park’’ or the ‘‘New River Gorge Na-
tional Preserve’’, as appropriate. 
(d) AUTHORIZATION OF APPROPRIATIONS.—There are 
authorized to be appropriated such sums as are necessary 
to carry out this section. 
SEC. 203. DESIGNATION OF MIRACLE MOUNTAIN. 
(a) SHORT TITLE.—This section may be cited as the 
‘‘Miracle Mountain Designation Act’’. 
(b) FINDINGS.—Congress finds as follows: 
(1) On September 13, 2018, the Bald Mountain 
Fire burned nearly 20,000 acres of land in Utah. 
(2) Elk Ridge City, located in Utah County, was 
nearly the victim of this fire. 
(3) Suddenly, the fire halted its progression and, 
instead of burning into Elk Ridge City, stayed behind 
the mountain and spared the city. 
(4) Congress, in acknowledgment of this event, 
believes this mountain holds special significance to 
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the residents of Elk Ridge City and surrounding com-
munities. 
(5) The presently unnamed peak has been re-
ferred to as ‘‘Miracle Mountain’’ by many residents 
since the fire that nearly went into Elk Ridge City. 
(c) DESIGNATION.—The mountain in the State of 
Utah, located at 39° 59′ 02N, 111° 40′ 12W, shall be known 
and designated as ‘‘Miracle Mountain’’. 
(d) REFERENCES.—Any reference in a law, map, regu-
lation, document, record, or other paper of the United 
States to the mountain described in subsection (c) shall be 
considered to be a reference to ‘‘Miracle Mountain’’. 
TITLE III—FOREIGN RELATIONS 
AND DEPARTMENT OF STATE 
PROVISIONS 
Subtitle A—Robert Levinson Hos-
tage Recovery and Hostage-tak-
ing Accountability Act 
SEC. 301. SHORT TITLE. 
This subtitle may be cited as the ‘‘Robert Levinson 
Hostage Recovery and Hostage-Taking Accountability Act’’. 
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SEC. 302. ASSISTANCE FOR UNITED STATES NATIONALS UN-
LAWFULLY 
OR 
WRONGFULLY 
DETAINED 
ABROAD. 
(a) REVIEW.—The Secretary of State shall review the 
cases of United States nationals detained abroad to deter-
mine if there is credible information that they are being 
detained unlawfully or wrongfully, based on criteria which 
may include whether— 
(1) United States officials receive or possess cred-
ible information indicating innocence of the detained 
individual; 
(2) the individual is being detained solely or 
substantially because he or she is a United States na-
tional; 
(3) the individual is being detained solely or 
substantially to influence United States Government 
policy or to secure economic or political concessions 
from the United States Government; 
(4) the detention appears to be because the indi-
vidual sought to obtain, exercise, defend, or promote 
freedom of the press, freedom of religion, or the right 
to peacefully assemble; 
(5) the individual is being detained in violation 
of the laws of the detaining country; 
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(6) independent nongovernmental organizations 
or journalists have raised legitimate questions about 
the innocence of the detained individual; 
(7) the United States mission in the country 
where the individual is being detained has received 
credible reports that the detention is a pretext for an 
illegitimate purpose; 
(8) the individual is detained in a country 
where the Department of State has determined in its 
annual human rights reports that the judicial system 
is not independent or impartial, is susceptible to cor-
ruption, or is incapable of rendering just verdicts; 
(9) the individual is being detained in inhumane 
conditions; 
(10) due process of law has been sufficiently im-
paired so as to render the detention arbitrary; and 
(11) United States diplomatic engagement is 
likely necessary to secure the release of the detained 
individual. 
(b) REFERRALS TO THE SPECIAL ENVOY.—Upon a de-
termination by the Secretary of State, based on the totality 
of the circumstances, that there is credible information that 
the detention of a United States national abroad is unlaw-
ful or wrongful, and regardless of whether the detention is 
by a foreign government or a nongovernmental actor, the 
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Secretary shall transfer responsibility for such case from 
the Bureau of Consular Affairs of the Department of State 
to the Special Envoy for Hostage Affairs created pursuant 
to section 303. 
(c) REPORT.— 
(1) ANNUAL REPORT.— 
(A) IN GENERAL.—The Secretary of State 
shall submit to the appropriate congressional 
committees an annual report with respect to 
United States nationals for whom the Secretary 
determines there is credible information of un-
lawful or wrongful detention abroad. 
(B) FORM.—The report required under this 
paragraph shall be submitted in unclassified 
form, but may include a classified annex if nec-
essary. 
(2) COMPOSITION.—The report required under 
paragraph (1) shall include current estimates of the 
number of individuals so detained, as well as relevant 
information about particular cases, such as— 
(A) the name of the individual, unless the 
provision of such information is inconsistent 
with section 552a of title 5, United States Code 
(commonly known as the ‘‘Privacy Act of 
1974’’); 
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(B) basic facts about the case; 
(C) a summary of the information that such 
individual may be detained unlawfully or 
wrongfully; 
(D) a description of specific efforts, legal 
and diplomatic, taken on behalf of the individual 
since the last reporting period, including a de-
scription of accomplishments and setbacks; and 
(E) a description of intended next steps. 
(d) RESOURCE GUIDANCE.— 
(1) ESTABLISHMENT.—Not later than 180 days 
after the date of the enactment of this Act and after 
consulting with relevant organizations that advocate 
on behalf of United States nationals detained abroad 
and the Family Engagement Coordinator established 
pursuant to section 304(c)(2), the Secretary of State 
shall provide resource guidance in writing for govern-
ment officials and families of unjustly or wrongfully 
detained individuals. 
(2) CONTENT.—The resource guidance required 
under paragraph (1) should include— 
(A) information to help families understand 
United States policy concerning the release of 
United States nationals unlawfully or wrong-
fully held abroad; 
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(B) contact information for officials in the 
Department of State or other government agen-
cies suited to answer family questions; 
(C) relevant information about options 
available to help families obtain the release of 
unjustly or wrongfully detained individuals, 
such as guidance on how families may engage 
with United States diplomatic and consular 
channels to ensure prompt and regular access for 
the detained individual to legal counsel, family 
members, humane treatment, and other services; 
(D) guidance on submitting public or pri-
vate letters from members of Congress or other 
individuals who may be influential in securing 
the release of an individual; and 
(E) appropriate points of contacts, such as 
legal resources and counseling services, who have 
a record of assisting victims’ families. 
SEC. 303. SPECIAL ENVOY FOR HOSTAGE AFFAIRS. 
(a) ESTABLISHMENT.—There shall be a Special Presi-
dential Envoy for Hostage Affairs, who shall be appointed 
by the President, by and with the advice and consent of 
the Senate, and shall report to the Secretary of State. 
(b) RANK.—The Special Envoy shall have the rank 
and status of ambassador. 
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(c) RESPONSIBILITIES.—The Special Presidential 
Envoy for Hostage Affairs shall— 
(1) lead diplomatic engagement on United States 
hostage policy; 
(2) coordinate all diplomatic engagements and 
strategy in support of hostage recovery efforts, in co-
ordination with the Hostage Recovery Fusion Cell 
and consistent with policy guidance communicated 
through the Hostage Response Group; 
(3) in coordination with the Hostage Recovery 
Fusion Cell as appropriate, coordinate diplomatic en-
gagements regarding cases in which a foreign govern-
ment has detained a United States national and the 
United States Government regards such detention as 
unlawful or wrongful; 
(4) provide senior representation from the Spe-
cial Envoy’s office to the Hostage Recovery Fusion 
Cell established under section 304 and the Hostage 
Response Group established under section 305; and 
(5) ensure that families of United States nation-
als unlawfully or wrongly detained abroad receive up-
dated information about developments in cases and 
government policy. 
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4873 
SEC. 304. HOSTAGE RECOVERY FUSION CELL. 
(a) ESTABLISHMENT.—The President shall establish 
an interagency Hostage Recovery Fusion Cell. 
(b) PARTICIPATION.—The President shall direct the 
heads of each of the following executive departments, agen-
cies, and offices to make available personnel to participate 
in the Hostage Recovery Fusion Cell: 
(1) The Department of State. 
(2) The Department of the Treasury. 
(3) The Department of Defense. 
(4) The Department of Justice. 
(5) The Office of the Director of National Intel-
ligence. 
(6) The Federal Bureau of Investigation. 
(7) The Central Intelligence Agency. 
(8) Other agencies as the President, from time to 
time, may designate. 
(c) PERSONNEL.—The Hostage Recovery Fusion Cell 
shall include— 
(1) a Director, who shall be a full-time senior of-
ficer or employee of the United States Government; 
(2) a Family Engagement Coordinator who 
shall— 
(A) work to ensure that all interactions by 
executive branch officials with a hostage’s family 
occur in a coordinated fashion and that the fam-
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ily receives consistent and accurate information 
from the United States Government; and 
(B) if directed, perform the same function 
as set out in subparagraph (A) with regard to 
the family of a United States national who is 
unlawfully or wrongfully detained abroad; and 
(3) other officers and employees as deemed ap-
propriate by the President. 
(d) DUTIES.—The Hostage Recovery Fusion Cell 
shall— 
(1) coordinate efforts by participating agencies 
to ensure that all relevant information, expertise, and 
resources are brought to bear to secure the safe recov-
ery of United States nationals held hostage abroad; 
(2) if directed, coordinate the United States Gov-
ernment’s response to other hostage-takings occurring 
abroad in which the United States has a national in-
terest; 
(3) if directed, coordinate or assist the United 
States Government’s response to help secure the re-
lease of United States nationals unlawfully or wrong-
fully detained abroad; and 
(4) pursuant to policy guidance coordinated 
through the National Security Council— 
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(A) identify and recommend hostage recov-
ery options and strategies to the President 
through the National Security Council or the 
Deputies Committee of the National Security 
Council; 
(B) coordinate efforts by participating 
agencies to ensure that information regarding 
hostage events, including potential recovery op-
tions and engagements with families and exter-
nal actors (including foreign governments), is 
appropriately shared within the United States 
Government to facilitate a coordinated response 
to a hostage-taking; 
(C) assess and track all hostage-takings of 
United States nationals abroad and provide reg-
ular reports to the President and Congress on the 
status of such cases and any measures being 
taken toward the hostages’ safe recovery; 
(D) provide a forum for intelligence sharing 
and, with the support of the Director of National 
Intelligence, coordinate the declassification of rel-
evant information; 
(E) coordinate efforts by participating 
agencies to provide appropriate support and as-
sistance to hostages and their families in a co-
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ordinated and consistent manner and to provide 
families with timely information regarding sig-
nificant events in their cases; 
(F) make recommendations to agencies in 
order to reduce the likelihood of United States 
nationals’ being taken hostage abroad and en-
hance United States Government preparation to 
maximize the probability of a favorable outcome 
following a hostage-taking; and 
(G) coordinate with agencies regarding con-
gressional, media, and other public inquiries 
pertaining to hostage events. 
(e) ADMINISTRATION.—The Hostage Recovery Fusion 
Cell shall be located within the Federal Bureau of Investiga-
tion for administrative purposes. 
SEC. 305. HOSTAGE RESPONSE GROUP. 
(a) ESTABLISHMENT.—The President shall establish a 
Hostage Response Group, chaired by a designated member 
of the National Security Council or the Deputies Committee 
of the National Security Council, to be convened on a reg-
ular basis, to further the safe recovery of United States na-
tionals held hostage abroad or unlawfully or wrongfully de-
tained abroad, and to be tasked with coordinating the 
United States Government response to other hostage-takings 
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occurring abroad in which the United States has a national 
interest. 
(b) MEMBERSHIP.—The regular members of the Hos-
tage Response Group shall include the Director of the Hos-
tage Recovery Fusion Cell, the Hostage Recovery Fusion 
Cell’s Family Engagement Coordinator, the Special Envoy 
appointed pursuant to section 303, and representatives 
from the Department of the Treasury, the Department of 
Defense, the Department of Justice, the Federal Bureau of 
Investigation, the Office of the Director of National Intel-
ligence, the Central Intelligence Agency, and other agencies 
as the President, from time to time, may designate. 
(c) DUTIES.—The Hostage Recovery Group shall— 
(1) identify and recommend hostage recovery op-
tions and strategies to the President through the Na-
tional Security Council; 
(2) coordinate the development and implementa-
tion of United States hostage recovery policies, strate-
gies, and procedures; 
(3) receive regular updates from the Hostage Re-
covery Fusion Cell and the Special Envoy for Hostage 
Affairs on the status of United States nationals being 
held hostage or unlawfully or wrongfully detained 
abroad and measures being taken to effect safe recov-
eries; 
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(4) coordinate the provision of policy guidance to 
the Hostage Recovery Fusion Cell, including review-
ing recovery options proposed by the Hostage Recov-
ery Fusion Cell and working to resolve disputes with-
in the Hostage Recovery Fusion Cell; 
(5) as appropriate, direct the use of resources at 
the Hostage Recovery Fusion Cell to coordinate or as-
sist in the safe recovery of United States nationals 
unlawfully or wrongfully detained abroad; and 
(6) as appropriate, direct the use of resources at 
the Hostage Recovery Fusion Cell to coordinate the 
United States Government response to other hostage- 
takings occurring abroad in which the United States 
has a national interest. 
(d) MEETINGS.—The Hostage Response Group shall 
meet regularly. 
(e) REPORTING.—The Hostage Response Group shall 
regularly provide recommendations on hostage recovery op-
tions and strategies to the National Security Council. 
SEC. 306. AUTHORIZATION OF IMPOSITION OF SANCTIONS. 
(a) IN GENERAL.—The President may impose the 
sanctions described in subsection (b) with respect to any 
foreign person the President determines, based on credible 
evidence— 
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(1) is responsible for or is complicit in, or re-
sponsible for ordering, controlling, or otherwise direct-
ing, the hostage-taking of a United States national 
abroad or the unlawful or wrongful detention of a 
United States national abroad; or 
(2) knowingly provides financial, material, or 
technological support for, or goods or services in sup-
port of, an activity described in paragraph (1). 
(b) SANCTIONS DESCRIBED.—The sanctions described 
in this subsection are the following: 
(1) INELIGIBILITY FOR VISAS, ADMISSION, OR PA-
ROLE.— 
(A) VISAS, ADMISSION, OR
PAROLE.—An 
alien described in subsection (a) may be— 
(i) inadmissible to the United States; 
(ii) ineligible to receive a visa or other 
documentation to enter the United States; 
and 
(iii) otherwise ineligible to be admitted 
or paroled into the United States or to re-
ceive any other benefit under the Immigra-
tion and Nationality Act (8 U.S.C. 1101 et 
seq.). 
(B) CURRENT VISAS REVOKED.— 
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(i) IN GENERAL.—An alien described 
in subsection (a) may be subject to revoca-
tion of any visa or other entry documenta-
tion regardless of when the visa or other 
entry documentation is or was issued. 
(ii) IMMEDIATE
EFFECT.—A revoca-
tion under clause (i) may— 
(I) take effect immediately; and 
(II) cancel any other valid visa or 
entry documentation that is in the 
alien’s possession. 
(2) BLOCKING OF PROPERTY.— 
(A) IN GENERAL.—The President may exer-
cise all of the powers granted to the President 
under the International Emergency Economic 
Powers Act (50 U.S.C. 1701 et seq.), to the extent 
necessary to block and prohibit all transactions 
in property and interests in property of a for-
eign person described in subsection (a) if such 
property and interests in property are in the 
United States, come within the United States, or 
are or come within the possession or control of 
a United States person. 
(B) INAPPLICABILITY OF NATIONAL EMER-
GENCY REQUIREMENT.—The requirements of sec-
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4881 
tion 202 of the International Emergency Eco-
nomic Powers Act (50 U.S.C. 1701) shall not 
apply for purposes of this section. 
(c) EXCEPTIONS.— 
(1) EXCEPTION
FOR
INTELLIGENCE
ACTIVI-
TIES.—Sanctions under this section shall not apply 
to any activity subject to the reporting requirements 
under title V of the National Security Act of 1947 (50 
U.S.C. 3091 et seq.) or any authorized intelligence ac-
tivities of the United States. 
(2) 
EXCEPTION
TO
COMPLY
WITH
INTER-
NATIONAL OBLIGATIONS AND FOR LAW ENFORCEMENT 
ACTIVITIES.—Sanctions under subsection (b)(1) shall 
not apply with respect to an alien if admitting or pa-
roling the alien into the United States is necessary— 
(A) to permit the United States to comply 
with the Agreement regarding the Headquarters 
of the United Nations, signed at Lake Success 
June 26, 1947, and entered into force November 
21, 1947, between the United Nations and the 
United States, or other applicable international 
obligations; or 
(B) to carry out or assist law enforcement 
activity in the United States. 
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(d) PENALTIES.—A person that violates, attempts to 
violate, conspires to violate, or causes a violation of sub-
section (b)(2) or any regulation, license, or order issued to 
carry out that subsection shall be subject to the penalties 
set forth in subsections (b) and (c) of section 206 of the 
International Emergency Economic Powers Act (50 U.S.C. 
1705) to the same extent as a person that commits an un-
lawful act described in subsection (a) of that section. 
(e) TERMINATION OF SANCTIONS.—The President may 
terminate the application of sanctions under this section 
with respect to a person if the President determines that— 
(1) information exists that the person did not en-
gage in the activity for which sanctions were imposed; 
(2) the person has been prosecuted appropriately 
for the activity for which sanctions were imposed; 
(3) the person has credibly demonstrated a sig-
nificant change in behavior, has paid an appropriate 
consequence for the activity for which sanctions were 
imposed, and has credibly committed to not engage in 
an activity described in subsection (a) in the future; 
or 
(4) the termination of the sanctions is in the na-
tional security interests of the United States. 
(f) REPORTING REQUIREMENT.—If the President ter-
minates sanctions pursuant to subsection (d), the President 
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4883 
shall report to the appropriate congressional committees a 
written justification for such termination within 15 days. 
(g) IMPLEMENTATION OF REGULATORY AUTHORITY.— 
The President may exercise all authorities provided under 
sections 203 and 205 of the International Emergency Eco-
nomic Powers Act (50 U.S.C. 1702 and 1704) to carry out 
this section. 
(h) EXCEPTION
RELATING
TO
IMPORTATION
OF 
GOODS.— 
(1) IN GENERAL.—The authorities and require-
ments to impose sanctions authorized under this sub-
title shall not include the authority or a requirement 
to impose sanctions on the importation of goods. 
(2) GOOD
DEFINED.—In this paragraph, the 
term ‘‘good’’ means any article, natural or manmade 
substance, material, supply or manufactured product, 
including inspection and test equipment, and exclud-
ing technical data. 
(i) DEFINITIONS.—In this section: 
(1) FOREIGN PERSON.—The term ‘‘foreign per-
son’’ means— 
(A) any citizen or national of a foreign 
country (including any such individual who is 
also a citizen or national of the United States); 
or 
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4884 
(B) any entity not organized solely under 
the laws of the United States or existing solely 
in the United States. 
(2) UNITED STATES PERSON.—The term ‘‘United 
States person’’ means— 
(A) an individual who is a United States 
citizen or an alien lawfully admitted for perma-
nent residence to the United States; 
(B) an entity organized under the laws of 
the United States or any jurisdiction within the 
United States, including a foreign branch of 
such an entity; or 
(C) any person in the United States. 
SEC. 307. DEFINITIONS. 
In this Act: 
(1) 
APPROPRIATE
CONGRESSIONAL
COMMIT-
TEES.—The term ‘‘appropriate congressional commit-
tees’’ means— 
(A) the Committee on Foreign Relations, the 
Committee on Appropriations, the Committee on 
Banking, Housing, and Urban Affairs, the Com-
mittee on the Judiciary, the Committee on 
Armed Services, and the Select Committee on In-
telligence of the United States Senate; and 
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(B) the Committee on Foreign Affairs, the 
Committee on Appropriations, the Committee on 
Financial Services, the Committee on the Judici-
ary, the Committee on Armed Services, and the 
Permanent Select Committee on Intelligence of 
the House of Representatives. 
(2) 
UNITED
STATES
NATIONAL.—The 
term 
‘‘United States national’’ means— 
(A) a United States national as defined in 
section 101(a)(22) or section 308 of the Immi-
gration 
and 
Nationality 
Act 
(8 
U.S.C. 
1101(a)(22), 8 U.S.C. 1408); and 
(B) a lawful permanent resident alien with 
significant ties to the United States. 
SEC. 308. RULE OF CONSTRUCTION. 
Nothing in this Act may be construed to authorize a 
private right of action. 
Subtitle B—Taiwan Assurance Act 
of 2020 
SEC. 311. SHORT TITLE. 
This subtitle may be cited as the ‘‘Taiwan Assurance 
Act of 2020’’. 
SEC. 312. FINDINGS. 
Congress makes the following findings: 
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(1) April 10, 2019, marked the 40th anniversary 
of the Taiwan Relations Act of 1979 (Public Law 96– 
8). 
(2) Since 1949, the close relationship between the 
United States and Taiwan has benefitted both parties 
and the broader Indo-Pacific region. 
(3) The security of Taiwan and its democracy 
are key elements of continued peace and stability of 
the greater Indo-Pacific region, which is in the polit-
ical, security, and economic interests of the United 
States. 
(4) The People’s Republic of China is currently 
engaged in a comprehensive military modernization 
campaign to enhance the power-projection capabilities 
of the People’s Liberation Army and its ability to 
conduct joint operations, which is shifting the mili-
tary balance of power across the Taiwan Strait. 
(5) Taiwan and its diplomatic partners continue 
to face sustained pressure and coercion from the Peo-
ple’s Republic of China, which seeks to isolate Taiwan 
from the international community. 
(6) It is the policy of the United States to rein-
force its commitments to Taiwan under the Taiwan 
Relations Act in a manner consistent with the ‘‘Six 
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Assurances’’ and in accordance with the United 
States ‘‘One China’’ policy. 
(7) In the Taiwan Travel Act, which became law 
on March 16, 2018, Congress observed that the ‘‘self- 
imposed restrictions that the United States maintains 
on high-level visits’’ between the United States and 
Taiwan have resulted in insufficient high-level com-
munication. 
SEC. 313. SENSE OF CONGRESS. 
It is the sense of Congress that— 
(1) Taiwan is a vital part of the United States 
Free and Open Indo-Pacific Strategy; 
(2) the United States Government— 
(A) supports Taiwan’s continued pursuit of 
asymmetric capabilities and concepts; and 
(B) urges Taiwan to increase its defense 
spending in order to fully resource its defense 
strategy; and 
(3) the United States should conduct regular 
sales and transfers of defense articles to Taiwan in 
order to enhance its self-defense capabilities, particu-
larly its efforts to develop and integrate asymmetric 
capabilities, including undersea warfare and air de-
fense capabilities, into its military forces. 
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SEC. 314. TAIWAN’S INCLUSION IN INTERNATIONAL ORGA-
NIZATIONS. 
(a) SENSE OF CONGRESS.—It is the sense of Congress 
that the People’s Republic of China’s attempts to dictate 
the terms of Taiwan’s participation in international orga-
nizations, has, in many cases, resulted in Taiwan’s exclu-
sion from such organizations even when statehood is not 
a requirement, and that such exclusion— 
(1) is detrimental to global health, civilian air 
safety, and efforts to counter transnational crime; 
(2) negatively impacts the safety and security of 
citizens globally; and 
(3) negatively impacts the security of Taiwan 
and its democracy. 
(b) STATEMENT OF POLICY.—It is the policy of the 
United States to advocate for Taiwan’s meaningful partici-
pation in the United Nations, the World Health Assembly, 
the International Civil Aviation Organization, the Inter-
national Criminal Police Organization, and other inter-
national bodies, as appropriate, and to advocate for Tai-
wan’s membership in the Food and Agriculture Organiza-
tion, the United Nations Educational, Scientific and Cul-
tural Organization, and other international organizations 
for which statehood is not a requirement for membership. 
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SEC. 315. REVIEW OF DEPARTMENT OF STATE TAIWAN 
GUIDELINES. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of State 
shall conduct a review of the Department of State’s guid-
ance that governs relations with Taiwan, including the 
periodic memorandum entitled ‘‘Guidelines on Relations 
with Taiwan’’ and related documents, and reissue such 
guidance to executive branch departments and agencies. 
(b) SENSE OF CONGRESS.—It is the sense of Congress 
that the Department of State’s guidance regarding relations 
with Taiwan— 
(1) should be crafted with the intent to deepen 
and expand United States-Taiwan relations, and be 
based on the value, merits, and importance of the 
United States-Taiwan relationship; 
(2) should be crafted giving due consideration to 
the fact that Taiwan is governed by a representative 
democratic government that is peacefully constituted 
through free and fair elections that reflect the will of 
the people of Taiwan, and that Taiwan is a free and 
open society that respects universal human rights and 
democratic values; and 
(3) should ensure that the conduct of relations 
with Taiwan reflects the longstanding, comprehensive, 
and values-based relationship the United States 
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shares with Taiwan, and contribute to the peaceful 
resolution of cross-strait issues. 
(c) REPORTING REQUIREMENTS.—Not later than 180 
days after the date of the enactment of this Act, the Sec-
retary of State shall submit to the Committee on Foreign 
Relations of the Senate and the Committee on Foreign Af-
fairs of the House of Representatives a report that includes 
a description of— 
(1) the results of the review pursuant to sub-
section (a) of the Department of State’s guidance on 
relations with Taiwan, including a copy of the re-
issued ‘‘Guidelines of Relations with Taiwan’’ memo-
randum; and 
(2) the implementation of the Taiwan Travel Act 
(Public Law 115–135) and any changes to guidance 
on relations with Taiwan that are the result of such 
implementation. 
Subtitle C—Support for Human 
Rights in Belarus 
SEC. 321. SHORT TITLE. 
This subtitle may be cited as the ‘‘Belarus Democracy, 
Human Rights, and Sovereignty Act of 2020’’. 
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4891 
SEC. 322. FINDINGS. 
Section 2 of the Belarus Democracy Act of 2004 (Pub-
lic Law 109–480; 22 U.S.C. 5811 note) is amended to read 
as follows: 
‘‘SEC. 2. FINDINGS. 
‘‘Congress finds the following: 
‘‘(1) The International Covenant on Civil and 
Political Rights, done at New York December 19, 
1966, was ratified by Belarus in 1973, guaranteeing 
Belarusians the freedom of expression and the freedom 
of association. 
‘‘(2) Alyaksandr Lukashenka has ruled Belarus 
as an undemocratic dictatorship since the first presi-
dential election in Belarus in 1994. 
‘‘(3) Subsequent presidential elections in Belarus 
have been neither free nor fair and have been rejected 
by the international community as not meeting mini-
mal electoral standards, with the jailing of opposition 
activists frequently used as a tool of government re-
pression before and after the elections. 
‘‘(4) In response to the repression and violence 
during the 2006 presidential election, Congress passed 
the Belarus Democracy Reauthorization Act of 2006 
(Public Law 109–480). 
‘‘(5) In 2006, President George W. Bush issued 
Executive Order 13405, titled ‘Blocking Property of 
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Certain Persons Undermining Democratic Processes 
or Institutions in Belarus’, which authorized the im-
position of sanctions against persons responsible for— 
‘‘(A) undermining democratic processes in 
Belarus; or 
‘‘(B) participating in human rights abuses 
related to political repression in Belarus. 
‘‘(6) In March 2011, the Senate unanimously 
passed Senate Resolution 105, which— 
‘‘(A) condemned the December 2010 election 
in Belarus as ‘illegitimate, fraudulent, and not 
representative of the will or the aspirations of 
the voters in Belarus’; and 
‘‘(B) called on the Lukashenka regime ‘to 
immediately and unconditionally release all po-
litical prisoners in Belarus who were arrested in 
association with the December 19, 2010, elec-
tion’. 
‘‘(7) The Government of Belarus, led illegally by 
Alyaksandr Lukashenka, continues to engage in a 
pattern of clear and persistent violations of human 
rights and fundamental freedoms. 
‘‘(8) The Government of Belarus, led illegally by 
Alyaksandr Lukashenka, continues to engage in a 
pattern of clear and uncorrected violations of basic 
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principles 
of 
democratic 
governance, 
including 
through a series of fundamentally flawed presidential 
and parliamentary elections undermining the legit-
imacy of executive and legislative authority in that 
country. 
‘‘(9) The Government of Belarus, led illegally by 
Alyaksandr Lukashenka, continues to subject thou-
sands of pro-democracy political activists and peace-
ful protesters to harassment, beatings, and imprison-
ment, particularly as a result of their attempts to 
peacefully exercise their right to freedom of assembly 
and association. 
‘‘(10) The Government of Belarus, led illegally 
by Alyaksandr Lukashenka, continues to suppress 
independent media and journalists and to restrict ac-
cess to the internet, including social media and other 
digital communication platforms, in violation of the 
right to freedom of speech and expression of those dis-
senting 
from 
the 
dictatorship 
of 
Alyaksandr 
Lukashenka. 
‘‘(11) The Government of Belarus, led illegally 
by Alyaksandr Lukashenka, continues a systematic 
campaign of harassment, repression, and closure of 
nongovernmental 
organizations, 
including 
inde-
pendent trade unions and entrepreneurs, creating a 
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climate of fear that inhibits the development of civil 
society and social solidarity. 
‘‘(12) The Government of Belarus, led illegally 
by Alyaksandr Lukashenka, has pursued a policy un-
dermining the country’s sovereignty and independence 
by making Belarus political, economic, cultural, and 
societal interests subservient to those of Russia. 
‘‘(13) The Government of Belarus, led illegally 
by Alyaksandr Lukashenka, continues to reduce the 
independence of Belarus through integration into a 
so-called ‘Union State’ that is under the control of 
Russia. 
‘‘(14) In advance of the August 2020 presidential 
elections in Belarus, authorities acting on behalf of 
President Lukashenka arrested journalists, bloggers, 
political activists, and opposition leaders, including 3 
leading 
presidential 
candidates 
(Syarhey 
Tsikhanouski, 
Mikalay 
Statkevich, 
and 
Viktar 
Babaryka), who were barred from running in the 
election by the Central Election Commission of the 
Republic of Belarus. 
‘‘(15) While the 3 opposition candidates were 
imprisoned, 2 of their wives and 1 of their campaign 
managers 
(Sviatlana 
Tsikhanouskaya, 
Veranika 
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Tsepkala, and Maria Kalesnikava) joined together 
and ran in place of the candidates. 
‘‘(16) Thousands of Belarusian people dem-
onstrated their support for these candidates by attend-
ing rallies, including 1 rally that included an esti-
mated 63,000 participants. 
‘‘(17) On August, 5, 2020, the Senate unani-
mously passed Senate Resolution 658, which calls for 
a free, fair, and transparent presidential election in 
Belarus, including the unimpeded participation of all 
presidential candidates. 
‘‘(18) On August 9, 2020, the Government of 
Belarus conducted a presidential election that— 
‘‘(A) was held under undemocratic condi-
tions that did not meet international standards; 
‘‘(B) involved government malfeasance and 
serious irregularities with ballot counting and 
the reporting of election results, including— 
‘‘(i) early voting ballot stuffing; 
‘‘(ii) ballot burning; 
‘‘(iii) pressuring poll workers; and 
‘‘(iv) removing bags full of ballots by 
climbing out of windows; 
‘‘(C) included restrictive measures that im-
peded the work of local independent observers 
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and did not provide sufficient notice to the 
OSCE to allow for the OSCE to monitor the 
elections, as is customary. 
‘‘(19) 
Incumbent 
president 
Alyaksandr 
Lukashenka declared a landslide victory in the elec-
tion and claimed to have received more than 80 per-
cent of the votes cast in the election. 
‘‘(20) 
The 
leading 
opposition 
candidate, 
Sviatlana Tsikhanouskaya— 
‘‘(A) formally disputed the government’s re-
ported election results; 
‘‘(B) explained that her staff had examined 
the election results from more than 50 polling 
places; and 
‘‘(C) found that her share of the vote exceed-
ed Lukashenka’s share by many times. 
‘‘(21) 
On 
August 
10, 
2020, 
Sviatlana 
Tsikhanouskaya was detained while attending a meet-
ing with the Central Election Commission of the Re-
public of Belarus and forced to flee to Lithuania 
under pressure from government authorities. 
‘‘(22) On August 11, 2020, Lithuanian Foreign 
Minister Linas Linkevicˇius announced that Sviatlana 
Tsikhanouskaya was safe in Lithuania and has con-
tinued to be one of the strongest voices supporting the 
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pro-democracy movement in Belarus within the Euro-
pean Union and globally. 
‘‘(23) 
On 
August 
18, 
2020, 
Sviatlana 
Tsikhanouskaya announced the formation of a Co-
ordination Council to oversee a resolution to the crisis 
in Belarus and a peaceful transition of power by sub-
jecting the Council’s senior members to violence, de-
tention, and forced exile. The Government of Belarus, 
led illegally by Alyaksandr Lukashenka, has sought to 
stop the work of the Coordination Council. 
‘‘(24) Before the European Parliament on Au-
gust 25, 2020, Sviatlana Tsikhanouskaya stressed 
that a ‘peaceful revolution’ was underway in Belarus, 
and that ‘It is neither a pro-Russian nor anti-Rus-
sian revolution. It is neither an anti-European Union 
nor a pro-European Union revolution. It is a demo-
cratic revolution.’. 
‘‘(25) On or around September 6, 2020, opposi-
tion leader Maria Kalesnikava and members of the 
Coordination Council, including Anton Ronenkov, 
Ivan Kravtsov, and Maxim Bogretsov, were detained 
by authorities who sought to forcibly expel them to 
Ukraine. Ms. Kalesnikava tore up her passport at the 
Ukrainian border in a successful effort to prevent this 
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expulsion, subsequently disappeared, and was discov-
ered in a Minsk prison on September 9, 2020. 
‘‘(26) On August 11, 2020, the European Union 
High Representative for Foreign and Security Policy, 
Josep Borrell, issued a declaration on the presidential 
election in Belarus stating that the elections were nei-
ther free nor fair. 
‘‘(27) On August 28, 2020, United States Deputy 
Secretary of State Stephen Biegun declared that the 
August 9th election in Belarus was fraudulent. 
‘‘(28) Following Alyaksandr Lukashenka’s Sep-
tember 23, 2020, secret inauguration, the United 
States, the European Union, numerous European 
Union member states, the United Kingdom, and Can-
ada announced that they did not recognize Mr. 
Lukashenka as the legitimately elected leader of 
Belarus. 
‘‘(29) Since the sham election on August 9, 2020, 
tens of thousands of Belarusian citizens have partici-
pated in daily peaceful protests calling for a new, 
free, and fair election, and the release of political 
prisoners. 
‘‘(30) According to Amnesty International, on 
August 30, 2020, Belarusians held one of the largest 
protest rallies in the country’s modern history in 
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Minsk and in other cities, which was attended by at 
least 100,000 people who demanded the resignation of 
President Lukashenka and an investigation into the 
human rights violations in Belarus. 
‘‘(31) Women have served as the leading force in 
demonstrations across the country, protesting the po-
lice brutality and mass detentions by wearing white, 
carrying flowers, forming ‘solidarity chains’, and un-
masking undercover police trying to arrest dem-
onstrators. 
‘‘(32) The Government of Belarus has responded 
to the peaceful opposition protests, which are the larg-
est in Belarus history, with a violent crackdown, in-
cluding, according to the United Nations Special 
Rapporteur, the detention by government authorities 
of more than 10,000 peaceful protestors as of Sep-
tember 18, 2020, mostly for taking part in or observ-
ing peaceful protests, with many of these arrests fol-
lowed by beatings and torture at the hands of 
Belarusian law enforcement. 
‘‘(33) According to the Viasna Human Rights 
Centre, at least 450 detainees have reported being tor-
tured or otherwise ill-treated while held in incommu-
nicado detention for up to 10 days, including 
through— 
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‘‘(A) severe beatings; 
‘‘(B) forced performance of humiliating 
acts; and 
‘‘(C) sexual violence and other forms of vio-
lence. 
‘‘(34) At least 4 Belarusians have been killed at 
protests, and dozens of Belarusians who were detained 
during the protests are still missing. 
‘‘(35) The Belarus Ministry of Defense threat-
ened to send the army to confront protestors, warning 
that in case of any violation of peace and order in 
areas around national monuments, ‘you will have the 
army to deal with now, not the police’. 
‘‘(36) The Government of Belarus, led illegally 
by Alyaksandr Lukashenka, has consistently restricted 
the free flow of information to silence the opposition 
and to conceal the regime’s violent crackdown on 
peaceful protestors, including by— 
‘‘(A) stripping the accreditation of journal-
ists from major foreign news outlets; 
‘‘(B) detaining and harassing countless 
journalists. 
‘‘(C) arresting dozens of journalists, 6 of 
whom report for Radio Free Europe/Radio Lib-
erty; 
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4907 
‘‘(13) to urge an expanded United States diplo-
matic presence in Belarus to advocate for the aspira-
tions of the people of Belarus for democracy, human 
rights, and the rule of law; 
‘‘(14) to encourage the United States Govern-
ment— 
‘‘(A) to continue working closely with the 
European Union, the United Kingdom, Canada, 
and other countries and international organiza-
tions to promote the principles of democracy, the 
rule of law, and human rights in Belarus; and 
‘‘(B) to impose targeted sanctions, in co-
ordination with the European Union and other 
international partners, against officials in 
Belarus who are responsible for— 
‘‘(i) undermining democratic processes 
in Belarus; or 
‘‘(ii) participating in human rights 
abuses related to political repression in 
Belarus; 
‘‘(15) to call on the Government of Belarus to 
uphold its human rights obligations, including those 
rights enumerated in the International Covenant on 
Civil and Political Rights; and 
‘‘(16) to support— 
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