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. 
GENERAL PROVISIONS—THIS TITLE 
SEC. 10401. Notwithstanding any other provision of 
law, funds made available under each heading in this title 
shall only be used for the purposes specifically described 
under that heading. 
SEC. 10402. Funds appropriated in this title may be 
made available to restore amounts, either directly or 
through reimbursement, for obligations incurred for the 
same purposes to prevent, prepare for, and respond to 
coronavirus prior to the date of enactment of this Act. 
SEC. 10403. Notwithstanding any other provision of 
law, and subject to the availability of appropriations, the 
Secretary of Energy, or designee, may include in or modify 
the terms and conditions of any Department of Energy 
contract, or other agreement, to authorize the Department 
to reimburse any contractor paid leave the contractor pro-
vides to its employees as the Secretary deems necessary 
to ensure the effective response to a declared national 
emergency or pandemic event. Such authority shall apply 
only to a contractor whose employees cannot perform work 
on a federally owned or leased facility or site due to Fed-
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00035
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
eral Government directed closures or other restrictions, 
and who cannot telework because their job duties cannot 
be performed remotely. As determined by the Secretary, 
or designee, this authority also shall apply to subcontrac-
tors: Provided, That amounts provided by this section are 
designated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
TITLE V—FINANCIAL SERVICES AND GENERAL 
GOVERNMENT 
DEPARTMENT OF THE TREASURY 
DEPARTMENTAL OFFICES 
SALARIES AND EXPENSES 
For an additional amount for ‘‘Salaries and Ex-
penses’’, $100,000,000 to remain available until expended, 
for the necessary expenses to establish and support a 
Coronavirus Accountability and Transparency Committee 
to conduct oversight of funds provided in this Act in order 
to monitor spending, provide transparency to the public, 
and help prevent fraud, waste, and abuse: Provided, That 
not less frequently than monthly, and until all such funds 
are expended, the Secretary of the Treasury shall publish 
on a dedicated portion of the website established under 
section 2 of the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note), for any 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00036
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
funds made available to or expended by a Federal agency 
or component of a Federal agency that were provided in 
Public Law 116–123, Public Law 116–127, or in the Take 
Responsibility for Workers and Families Act— 
(1) for each appropriations account, including 
an expired or unexpired appropriations account, the 
amount— 
(A) of budget authority appropriated; 
(B) that is obligated; 
(C) of unobligated balances; and 
(D) of any other budgetary resources; 
(2) from which accounts and in what amount— 
(A) appropriations are obligated for each 
program activity; and 
(B) outlays are made for each program ac-
tivity; 
(3) from which accounts and in what amount— 
(A) appropriations are obligated for each 
object class; and 
(B) outlays are made for each object class; 
and 
(4) for each program activity, the amount— 
(A) obligated for each object class; and 
(B) of outlays made for each object class. 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00037
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
Provided further, That the information required to 
be published pursuant to the preceding proviso shall 
be published in such a format that allows such infor-
mation to be sorted by the public law that provided 
the relevant obligational authority: Provided further, 
That such amounts are 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. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND PROGRAM ACCOUNT 
For an additional amount for ‘‘Community Develop-
ment Financial Institutions Fund Program Account’’, 
$200,000,000, to remain available until September 30, 
2020, to promote economic recovery due to the impact of 
coronavirus through financial assistance and technical as-
sistance under subparagraphs (A) and (B) of section 
108(a)(1), respectively, of Public Law 103–325 (12 
U.S.C. 4707(a)(1)(A) and (B)), except that subsections 
(d) and (e) of section 108 of Public Law 103–325 shall 
not apply to the provision of such financial assistance and 
technical assistance: Provided, That up to $10,000,000 
may be transferred to and merged with ‘‘Administrative 
Expenses’’ for administrative expenses to carry out finan-
cial assistance and technical assistance: Provided further, 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00038
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
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. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For an additional amount for ‘‘Taxpayer Services’’, 
$236,000,000, to remain available until September 30, 
2021, to prevent, prepare for, and respond to coronavirus: 
Provided, That not later than 30 days after the date of 
the enactment of this Act, the Commissioner of the Inter-
nal Revenue Service shall submit to the Committees on 
Appropriations of the House of Representatives and the 
Senate a spend plan for such funds: Provided further, That 
such amounts are 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. 
ENFORCEMENT 
For an additional amount for ‘‘Enforcement’’, 
$42,000,000, to remain available until September 30, 
2021, to prevent, prepare for, and respond to coronavirus: 
Provided, That not later than 30 days after the date of 
the enactment of this Act, the Commissioner of the Inter-
nal Revenue Service shall submit to the Committees on 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00039
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
Appropriations of the House of Representatives and the 
Senate a spend plan for such funds: Provided further, That 
such amounts are 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. 
OPERATIONS SUPPORT 
For an additional amount for ‘‘Operations Support’’, 
$324,000,000, to remain available until September 30, 
2021, to prevent, prepare for, and respond to coronavirus: 
Provided, That not later than 30 days after the date of 
the enactment of this Act, the Commissioner of the Inter-
nal Revenue Service shall submit to the Committees on 
Appropriations of the House of Representatives and the 
Senate a spend plan for such funds: 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. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 10501. In addition to the authority provided in 
section 101 of title I of division C of Public Law 116– 
93, the funds provided to the Internal Revenue Service 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00040
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 
1985. 
DEFENDER SERVICES 
For an additional amount for ‘‘Defender Services’’, 
$1,000,000, to remain available until September 30, 2020, 
to prevent, prepare for, and respond to coronavirus: Pro-
vided, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to sec-
tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
DISTRICT OF COLUMBIA 
FEDERAL FUNDS 
FEDERAL PAYMENT FOR EMERGENCY PLANNING AND 
SECURITY COSTS IN THE DISTRICT OF COLUMBIA 
For an additional amount for the ‘‘Federal Payment 
for Emergency Planning and Security Costs in the Dis-
trict of Columbia’’ for the Federal payment of necessary 
expenses, as determined by the Mayor of the District of 
Columbia in written consultation with the elected county 
or city officials of surrounding jurisdictions, $11,000,000, 
to remain available until September 30, 2020, to prevent, 
prepare for, and respond to coronavirus: Provided, That 
such amounts are designated by the Congress as being for 
an 
emergency 
requirement 
pursuant 
to 
section 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00042
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
INDEPENDENT AGENCIES 
ELECTION ASSISTANCE COMMISSIONS 
SALARIES AND EXPENSES 
For an additional amount for ‘‘Salaries and Ex-
penses’’, $5,000,000, to assist States with contingency 
planning, preparation, and resilience of elections for Fed-
eral office: 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. 
ELECTION ADMINISTRATION GRANTS 
For an additional amount for payments by the Elec-
tion Assistance Commission to States for contingency 
planning, preparation, and resilience of elections for Fed-
eral office, $4,000,000,000 to remain available until Sep-
tember 30, 2021: Provided, That under this heading the 
term ‘‘State’’ means each of the 50 States, the District 
of Columbia, the Commonwealth of Puerto Rico, Guam, 
American Samoa, the United States Virgin Islands, and 
the Commonwealth of the Northern Mariana Islands: Pro-
vided further, That the amount of the payments made to 
a State under this heading shall be consistent with section 
103 of the Help America Vote Act of 2002 (52 U.S.C. 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00043
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
20903): Provided further, That for the purposes of the 
preceding proviso, each reference to ‘‘$5,000,000’’ in sec-
tion 103 shall be deemed to refer to ‘‘$7,500,000’’: Pro-
vided further, That not less than 50 percent of the amount 
of the payment made to a State under this heading shall 
be allocated in cash or in kind to the units of local govern-
ment which are responsible for the administration of elec-
tions for Federal office in the State: 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 COMMUNICATIONS COMMISSION 
SALARIES AND EXPENSES 
For an additional amount for ‘‘Salaries and Ex-
penses’’, $200,000,000, to remain available until Sep-
tember 30, 2020, to prevent, prepare for, and respond to 
coronavirus by providing to health care providers tele-
communications services, information services, and devices 
necessary to enable the provision of telehealth services 
during an emergency period, as defined in section 
1135(g)(1) of the Social Security Act (42 U.S.C. 1320b– 
5(g)(1)): Provided, That the Federal Communications 
Commission may rely on the rules of the Commission 
under part 54 of title 47, Code of Federal Regulations, 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00044
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
in administering such amount if the Commission deter-
mines that such administration is in the public interest 
and upon the advance notification of the Committees on 
Appropriations of the House of Representatives and the 
Senate: 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 Budg-
et and Emergency Deficit Control Act of 1985. 
EMERGENCY CONNECTIVITY FUND 
For an additional amount for the ‘‘Emergency 
Connectivity Fund’’, as authorized under title II of divi-
sion U of the Take Responsibility for Workers and Fami-
lies Act, for the provision of Wi-fi hotspots and connected 
devices to schools and libraries, $2,000,000,000, to remain 
available until September 30, 2021: 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. 
EMERGENCY BROADBAND CONNECTIVITY FUND 
For an additional amount for the ‘‘Emergency 
Broadband Connectivity Fund’’, as authorized under title 
III of division U of the Take Responsibility for Workers 
and Families Act, for the provision of an emergency life-
line broadband benefit, $1,000,000,000, to remain avail-
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00045
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
able until September 30, 2021: 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. 
GENERAL SERVICES ADMINISTRATION 
REAL PROPERTY ACTIVITIES 
FEDERAL BUILDINGS FUND 
BUILDING OPERATIONS 
For an additional amount, to be deposited in the 
‘‘Federal Buildings Fund’’, $275,000,000, to remain 
available until expended, to prevent, prepare for, and re-
spond to coronavirus: Provided, That such funds may be 
used to reimburse costs incurred for the purposes provided 
under this heading: Provided further, That amounts made 
available under this heading shall be in addition to any 
other amounts available for such purposes: Provided fur-
ther, 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. 
TECHNOLOGY MODERNIZATION FUND 
For an additional amount for the ‘‘Technology Mod-
ernization Fund’’, $3,000,000,000, to remain available 
until September 20, 2022, for technology-related mod-
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00046
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS
ernization activities to prevent, prepare for, and respond 
to coronavirus: 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 Budg-
et and Emergency Deficit Control Act of 1985. 
OFFICE OF PERSONNEL MANAGEMENT 
SALARIES AND EXPENSES 
For an additional amount for ‘‘Salaries and Ex-
penses’’, $12,100,000, to prevent, prepare for, and re-
spond to coronavirus: Provided, That such amount is des-
ignated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
SMALL BUSINESS ADMINISTRATION 
ECONOMIC INJURY GRANTS 
For an additional amount for the cost of providing 
economic recovery grants for small businesses impacted by 
coronavirus as authorized by section 190009 of the Take 
Responsibility 
for 
Workers 
and 
Families 
Act, 
$100,000,000,000, to remain available until September 
30, 2021: 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. 
VerDate Sep 11 2014 
05:03 Mar 24, 2020
Jkt 099200
PO 00000
Frm 00047
Fmt 6652
Sfmt 6201
E:\BILLS\H6379.IH
H6379
dlhill on DSKBBY8HB2PROD with BILLS