716 
responding calendar quarter during 2019 due to the 
COVID–19 pandemic. 
(3) CERTIFICATION.—An eligible operator, pro-
moter, producer, or talent representative applying 
for a grant under this section that is an eligible 
business described in the matter preceding subclause 
(I) of section 4003(c)(3)(D)(i) of the CARES Act 
(15 U.S.C. 9042(c)(3)(D)(i)), shall make a good- 
faith certification described in subclauses (IX) and 
(X) of such section. 
(c) AMOUNT.— 
(1) INITIAL
GRANTS.—A grant under sub-
section (b)(1) shall be in the amount equal to the 
lesser of— 
(A) the amount equal to 45 percent of the 
gross revenue of the eligible operator, promoter, 
producer, or talent representative during 2019; 
(B) for an eligible operator, promoter, pro-
ducer, or talent representative that began oper-
ations after January 1, 2019, the amount equal 
to the product obtained by multiplying— 
(i) the average monthly gross revenue 
for each full month during which the entity 
was in operation during 2019, by 
(ii) 6; or 
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(C) $12,000,000. 
(2) SUPPLEMENTAL GRANTS.—A grant under 
subsection (b)(2) shall be in the amount equal to 50 
percent of the grant received by the eligible operator, 
promoter, producer, or talent representative under 
subsection (b)(1). 
(d) USE OF FUNDS.— 
(1) TIMING.— 
(A) EXPENSES INCURRED.— 
(i) IN GENERAL.—Except as provided 
in clause (ii), amounts received under a 
grant under this section may be used for 
costs incurred during the period beginning 
on March 1, 2020, and ending on Decem-
ber 31, 2021. 
(ii) EXTENSION FOR SUPPLEMENTAL 
GRANTS.—If an eligible operator, pro-
moter, producer, or talent representative 
receives a grant under subsection (b)(2), 
amounts received under either grant under 
this section may be used for costs incurred 
during the period beginning on March 1, 
2020, and ending on June 30, 2022. 
(B) EXPENDITURE.— 
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(i) IN GENERAL.—Except as provided 
in clause (ii), an eligible operator, pro-
moter, producer, or talent representative 
shall return to the Administrator any 
amounts received under a grant under this 
section that are not expended on or before 
the date that is 1 year after the date of 
disbursement of the grant. 
(ii) EXTENSION FOR SUPPLEMENTAL 
GRANTS.—If an eligible operator, pro-
moter, producer, or talent representative 
receives a grant under subsection (b)(2), 
the eligible operator, promoter, producer, 
or talent representative shall return to the 
Administrator any amounts received under 
either grant under this section that are not 
expended on or before the date that is 18 
months after the date of disbursement to 
the eligible operator, promoter, producer, 
or talent representative of the grant under 
subsection (b)(1). 
(2) ALLOWABLE EXPENSES.—An eligible oper-
ator, promoter, producer, or talent representative 
may use amounts received under a grant under this 
section for— 
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(A) payroll costs for employees and fur-
loughed employees, including— 
(i) costs for continuation coverage 
provided pursuant to part 6 of subtitle B 
of title I of the Employee Retirement In-
come Security Act of 1974 (other than 
under section 609 of such Act), title XXII 
of the Public Health Service Act, section 
4980B of the Internal Revenue Code of 
1986 (other than subsection (f)(1) of such 
section insofar as it relates to pediatric 
vaccines), or section 8905a of title 5, 
United States Code, or under a State pro-
gram that provides comparable continu-
ation coverage, other than coverage under 
a health flexible spending arrangement 
under a cafeteria plan within the meaning 
of section 125 of the Internal Revenue 
Code of 1986; or 
(ii) any other non-cash benefit; 
(B) rent; 
(C) utilities; 
(D) mortgage interest payments on exist-
ing mortgages as of February 15, 2020; 
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(E) scheduled interest payments on other 
scheduled debt as of February 15, 2020; 
(F) costs related to personal protective 
equipment; 
(G) payments of principal on outstanding 
loans; 
(H) payments made to independent con-
tractors, as reported on Form–1099 MISC; and 
(I) other ordinary and necessary business 
expenses, including— 
(i) settling existing debts owed to ven-
dors; 
(ii) maintenance expenses; 
(iii) administrative costs; 
(iv) taxes; 
(v) operating leases; 
(vi) insurance; 
(vii) advertising, production transpor-
tation, and capital expenditures related to 
producing a theatrical production, concert, 
or comedy show; and 
(viii) any other capital expenditure or 
expense required under any State, local, or 
Federal law or guideline related to social 
distancing. 
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(3) PROHIBITED EXPENSES.—An eligible oper-
ator, promoter, producer, or talent representative 
may not use amounts received under a grant under 
this section— 
(A) to purchase real estate; 
(B) for payments of interest or principal 
on loans originated after February 15, 2020; 
(C) to invest or re-lend funds; 
(D) for contributions or expenditures to, or 
on behalf of, any political party, party com-
mittee, or candidate for elective office; or 
(E) for any other use as may be prohibited 
by the Administrator. 
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DIVISION F—REVENUE 
PROVISIONS 
SEC. 100. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This division may be cited as the 
‘‘COVID–19 Tax Relief Act of 2020’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this division is as follows: 
Sec. 100. Short title, etc. 
TITLE I—ECONOMIC STIMULUS 
Subtitle A—Additional Recovery Rebates to Individuals 
Sec. 101. Additional recovery rebates to individuals. 
Subtitle B—Earned Income Tax Credit 
Sec. 111. Strengthening the earned income tax credit for individuals with no 
qualifying children. 
Sec. 112. Taxpayer eligible for childless earned income credit in case of quali-
fying children who fail to meet certain identification require-
ments. 
Sec. 113. Credit allowed in case of certain separated spouses. 
Sec. 114. Elimination of disqualified investment income test. 
Sec. 115. Application of earned income tax credit in possessions of the United 
States. 
Sec. 116. Temporary special rule for determining earned income for purposes 
of earned income tax credit. 
Subtitle C—Child Tax Credit 
Sec. 121. Child tax credit improvements for 2020. 
Sec. 122. Application of child tax credit in possessions. 
Subtitle D—Dependent Care Assistance 
Sec. 131. Refundability and enhancement of child and dependent care tax cred-
it. 
Sec. 132. Increase in exclusion for employer-provided dependent care assist-
ance. 
Subtitle E—Credits for Paid Sick and Family Leave 
Sec. 141. Extension of credits. 
Sec. 142. Repeal of reduced rate of credit for certain leave. 
Sec. 143. Increase in limitations on credits for paid family leave. 
Sec. 144. Election to use prior year net earnings from self-employment in de-
termining average daily self-employment income. 
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Sec. 145.
Federal, State, and local governments allowed tax credits for paid 
sick and paid family and medical leave. 
Sec. 146. Certain technical improvements. 
Sec. 147. Credits not allowed to certain large employers. 
Subtitle F—Deduction of State and Local Taxes 
Sec. 151. Elimination for 2020 limitation on deduction of State and local taxes. 
TITLE II—PROVISIONS TO PREVENT BUSINESS INTERRUPTION 
Sec. 201. Improvements to employee retention and rehiring credit. 
Sec. 202. Certain loan forgiveness and other business financial assistance under 
CARES Act not includible in gross income. 
Sec. 203. Clarification of treatment of expenses paid or incurred with proceeds 
from certain grants and loans. 
TITLE III—NET OPERATING LOSSES 
Sec. 301. Limitation on excess business losses of non-corporate taxpayers re-
stored and made permanent. 
Sec. 302. Certain taxpayers allowed carryback of net operating losses arising in 
2019 and 2020. 
TITLE I—ECONOMIC STIMULUS 
Subtitle A—Additional Recovery 
Rebates to Individuals 
SEC. 101. ADDITIONAL RECOVERY REBATES TO INDIVID-
UALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by inserting 
after section 6428 the following new section: 
‘‘SEC. 6428A. ADDITIONAL RECOVERY REBATES TO INDIVID-
UALS. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by subtitle A for the first taxable year beginning 
in 2020 an amount equal to the additional rebate amount 
determined for such taxable year. 
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‘‘(b) ADDITIONAL REBATE AMOUNT.—For purposes 
of this section, the term ‘additional rebate amount’ means, 
with respect to any taxpayer for any taxable year, the sum 
of— 
‘‘(1) $1,200 ($2,400 in the case of a joint re-
turn), plus 
‘‘(2) $500 multiplied by the number of depend-
ents of the taxpayer for such taxable year. 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a de-
duction under section 151 is allowable to another 
taxpayer for a taxable year beginning in the cal-
endar year in which the individual’s taxable year be-
gins, and 
‘‘(3) an estate or trust. 
‘‘(d) LIMITATION BASED ON MODIFIED ADJUSTED 
GROSS INCOME.—The amount of the credit allowed by 
subsection (a) (determined without regard to this sub-
section and subsection (f)) shall be reduced (but not below 
zero) by 5 percent of so much of the taxpayer’s modified 
adjusted gross income as exceeds— 
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‘‘(1) $150,000 in the case of a joint return or 
a surviving spouse (as defined in section 2(a)), 
‘‘(2) $112,500 in the case of a head of house-
hold (as defined in section 2(b)), and 
‘‘(3) $75,000 in any other case. 
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection (other than this 
paragraph), the term ‘modified adjusted gross in-
come’ means adjusted gross income determined with-
out regard to sections 911, 931, and 933. 
‘‘(2) DEPENDENT DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as 
allowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(4) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
‘‘(A) IN GENERAL.—The $1,200 amount in 
subsection (b)(1) shall be treated as being zero 
unless the taxpayer includes the TIN of the 
taxpayer on the return of tax for the taxable 
year. 
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funds and credits made or allowed to the taxpayer 
(or any dependent of the taxpayer) under subsection 
(g). Any failure to so reduce the credit shall be 
treated as arising out of a mathematical or clerical 
error and assessed according to section 6213(b)(1). 
‘‘(2) JOINT RETURNS.—In the case of a refund 
or credit made or allowed under subsection (g) with 
respect to a joint return, half of such refund or cred-
it shall be treated as having been made or allowed 
to each individual filing such return. 
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraph (5), 
each individual who was an eligible individual for 
such individual’s first taxable year beginning in 
2019 shall be treated as having made a payment 
against the tax imposed by chapter 1 for such tax-
able year in an amount equal to the advance refund 
amount for such taxable year. 
‘‘(2) ADVANCE
REFUND
AMOUNT.—For pur-
poses of paragraph (1), the advance refund amount 
is the amount that would have been allowed as a 
credit under this section for such taxable year if this 
section (other than subsection (f) and this sub-
section) had applied to such taxable year. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
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‘‘(A) TIMING.—The Secretary shall, sub-
ject to the provisions of this title, refund or 
credit any overpayment attributable to this sec-
tion as rapidly as possible. No refund or credit 
shall be made or allowed under this subsection 
after December 31, 2020. 
‘‘(B) DELIVERY OF PAYMENTS.—Notwith-
standing any other provision of law, the Sec-
retary may certify and disburse refunds payable 
under this subsection electronically to any ac-
count to which the payee authorized, on or after 
January 1, 2018, the delivery of a refund of 
taxes under this title or of a Federal payment 
(as defined in section 3332 of title 31, United 
States Code). 
‘‘(C) WAIVER OF CERTAIN RULES.—Not-
withstanding section 3325 of title 31, United 
States Code, or any other provision of law, with 
respect to any payment of a refund under this 
subsection, a disbursing official in the executive 
branch of the United States Government may 
modify payment information received from an 
officer 
or 
employee 
described 
in 
section 
3325(a)(1)(B) of such title for the purpose of 
facilitating the accurate and efficient delivery of 
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such payment. Except in cases of fraud or reck-
less neglect, no liability under sections 3325, 
3527, 3528, or 3529 of title 31, United States 
Code, shall be imposed with respect to pay-
ments made under this subparagraph. 
‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sec-
tion. 
‘‘(5) APPLICATION
TO
INDIVIDUALS
WHO
DO 
NOT FILE A RETURN OF TAX FOR 2019.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who, at the time of any determination 
made pursuant to paragraph (3), has not filed 
a tax return for the year described in para-
graph (1), the Secretary shall— 
‘‘(i) apply paragraph (1) by sub-
stituting ‘2018’ for ‘2019’, and 
‘‘(ii) in the case of a specified indi-
vidual who has not filed a tax return for 
such individual’s first taxable year begin-
ning in 2018, determine the advance re-
fund amount with respect to such indi-
vidual without regard to subsections (d) 
and on the basis of information with re-
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spect to such individual which is provided 
by— 
‘‘(I) in the case of a specified so-
cial security beneficiary or a specified 
supplemental security income recipi-
ent, the Commissioner of Social Secu-
rity, 
‘‘(II) in the case of a specified 
railroad retirement beneficiary, the 
Railroad Retirement Board, and 
‘‘(III) in the case of a specified 
veterans beneficiary, the Secretary of 
Veterans 
Affairs 
(in 
coordination 
with, and with the assistance of, the 
Commissioner of Social Security if ap-
propriate). 
‘‘(B) SPECIFIED
INDIVIDUAL.—For pur-
poses of this paragraph, the term ‘specified in-
dividual’ means any individual who is— 
‘‘(i) a specified social security bene-
ficiary, 
‘‘(ii) a specified supplemental security 
income recipient, 
‘‘(iii) a specified railroad retirement 
beneficiary, or 
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‘‘(iv) a specified veterans beneficiary. 
‘‘(C) SPECIFIED SOCIAL SECURITY BENE-
FICIARY.—For purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied social security beneficiary’ means any 
individual who, for the last month that 
ends prior to the date of enactment of this 
section, is entitled to any monthly insur-
ance benefit payable under title II of the 
Social Security Act (42 U.S.C. 401 et 
seq.), including payments made pursuant 
to sections 202(d), 223(g), and 223(i)(7) 
of such Act. 
‘‘(ii) EXCEPTION.—Such term shall 
not include any individual if such benefit is 
not payable for such month by reason of 
section 202(x) of the Social Security Act 
(42 U.S.C. 402(x)) or section 1129A of 
such Act (42 U.S.C. 1320a–8a). 
‘‘(D) SPECIFIED
SUPPLEMENTAL
SECU-
RITY INCOME RECIPIENT.—For purposes of this 
paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied supplemental security income recipi-
ent’ means any individual who, for the last 
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month that ends prior to the date of enact-
ment of this section, is eligible for a 
monthly benefit payable under title XVI of 
the Social Security Act (42 U.S.C. 1381 et 
seq.) (other than a benefit to an individual 
described in section 1611(e)(1)(B) of such 
Act (42 U.S.C. 1382(e)(1)(B)), includ-
ing— 
‘‘(I) payments made pursuant to 
section 1614(a)(3)(C) of such Act (42 
U.S.C. 1382c(a)(3)(C)), 
‘‘(II) payments made pursuant to 
section 1619(a) (42 U.S.C. 1382h) or 
subsections (a)(4), (a)(7), or (p)(7) of 
section 1631 (42 U.S.C. 1383) of 
such Act, and 
‘‘(III) State supplementary pay-
ments of the type referred to in sec-
tion 1616(a) of such Act (42 U.S.C. 
1382e(a)) (or payments of the type 
described in section 212(a) of Public 
Law 93–66) which are paid by the 
Commissioner under an agreement re-
ferred to in such section 1616(a) (or 
section 212(a) of Public Law 93–66). 
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‘‘(ii) EXCEPTION.—Such term shall 
not include any individual if such monthly 
benefit is not payable for such month by 
reason of subsection (e)(1)(A) or (e)(4) of 
section 1611 (42 U.S.C. 1382) or section 
1129A of such Act (42 U.S.C. 1320a–8a). 
‘‘(E) SPECIFIED
RAILROAD
RETIREMENT 
BENEFICIARY.—For purposes of this para-
graph, the term ‘specified railroad retirement 
beneficiary’ means any individual who, for the 
last month that ends prior to the date of enact-
ment of this section, is entitled to a monthly 
annuity or pension payment payable (without 
regard to section 5(a)(ii) of the Railroad Retire-
ment Act of 1974 (45 U.S.C. 231d(a)(ii))) 
under— 
‘‘(i) section 2(a)(1) of such Act (45 
U.S.C. 231a(a)(1)), 
‘‘(ii) section 2(c) of such Act (45 
U.S.C. 231a(c)), 
‘‘(iii) section 2(d)(1) of such Act (45 
U.S.C. 231a(d)(1)), or 
‘‘(iv) section 7(b)(2) of such Act (45 
U.S.C. 231f(b)(2)) with respect to any of 
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734 
the benefit payments described in subpara-
graph (C)(i). 
‘‘(F) 
SPECIFIED
VETERANS
BENE-
FICIARY.—For purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied veterans beneficiary’ means any indi-
vidual who, for the last month that ends 
prior to the date of enactment of this sec-
tion, is entitled to a compensation or pen-
sion payment payable under— 
‘‘(I) section 1110, 1117, 1121, 
1131, 1141, or 1151 of title 38, 
United States Code, 
‘‘(II) section 1310, 1312, 1313, 
1315, 1316, or 1318 of title 38, 
United States Code, 
‘‘(III) section 1513, 1521, 1533, 
1536, 1537, 1541, 1542, or 1562 of 
title 38, United States Code, or 
‘‘(IV) section 1805, 1815, or 
1821 of title 38, United States Code, 
to a veteran, surviving spouse, child, or 
parent as described in paragraph (2), (3), 
(4)(A)(ii), or (5) of section 101, title 38, 
United States Code. 
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735 
‘‘(ii) EXCEPTION.—Such term shall 
not include any individual if such com-
pensation or pension payment is not pay-
able, or was reduced, for such month by 
reason of section 1505, 5313, or 5313B of 
title 38, United States Code. 
‘‘(G) SUBSEQUENT DETERMINATIONS AND 
REDETERMINATIONS
NOT
TAKEN
INTO
AC-
COUNT.—For purposes of this section, any indi-
vidual’s status as a specified social security ben-
eficiary, a specified supplemental security in-
come recipient, a specified railroad retirement 
beneficiary, or a specified veterans beneficiary 
shall be unaffected by any determination or re-
determination of any entitlement to, or eligi-
bility for, any benefit, payment, or compensa-
tion, if such determination or redetermination 
occurs after the last month that ends prior to 
the date of enactment of this section. 
‘‘(H) PAYMENT TO REPRESENTATIVE PAY-
EES AND FIDUCIARIES.— 
‘‘(i) IN
GENERAL.—If the benefit, 
payment, or compensation referred to in 
subparagraph (C)(i), (D)(i), (E), or (F)(i) 
with respect to any specified individual is 
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736 
paid to a representative payee or fiduciary, 
payment by the Secretary under paragraph 
(3) with respect to such specified indi-
vidual shall be made to such individual’s 
representative payee or fiduciary and the 
entire payment shall be used only for the 
benefit of the individual who is entitled to 
the payment. 
‘‘(ii) APPLICATION OF ENFORCEMENT 
PROVISIONS.— 
‘‘(I) In the case of a payment de-
scribed in clause (i) which is made 
with respect to a specified social secu-
rity beneficiary or a specified supple-
mental security income recipient, sec-
tion 1129(a)(3) of the Social Security 
Act (42 U.S.C. 1320a–8(a)(3)) shall 
apply to such payment in the same 
manner as such section applies to a 
payment under title II or XVI of such 
Act. 
‘‘(II) In the case of a payment 
described in clause (i) which is made 
with respect to a specified railroad re-
tirement beneficiary, section 13 of the 
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Railroad Retirement Act (45 U.S.C. 
231l) shall apply to such payment in 
the same manner as such section ap-
plies to a payment under such Act. 
‘‘(III) In the case of a payment 
described in clause (i) which is made 
with respect to a specified veterans 
beneficiary, sections 5502, 6106, and 
6108 of title 38, United States Code, 
shall apply to such payment in the 
same manner as such sections apply 
to a payment under such title. 
‘‘(6) NOTICE TO TAXPAYER.—Not later than 15 
days after the date on which the Secretary distrib-
uted any payment to an eligible taxpayer pursuant 
to this subsection, notice shall be sent by mail to 
such taxpayer’s last known address. Such notice 
shall indicate the method by which such payment 
was made, the amount of such payment, and a 
phone number for the appropriate point of contact 
at the Internal Revenue Service to report any error 
with respect to such payment. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
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or appropriate to carry out the purposes of this section, 
including— 
‘‘(1) regulations or other guidance providing 
taxpayers the opportunity to provide the Secretary 
information sufficient to allow the Secretary to make 
payments to such taxpayers under subsection (g) 
(including the determination of the amount of such 
payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance providing for 
the proper treatment of joint returns and taxpayers 
with dependents to ensure that an individual is not 
taken into account more than once in determining 
the amount of any credit under subsection (a) and 
any credit or refund under subsection (g). 
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
bust and comprehensive outreach program to ensure that 
all taxpayers described in subsection (h)(1) learn of their 
eligibility for the advance refunds and credits under sub-
section (g); are advised of the opportunity to receive such 
advance refunds and credits as provided under subsection 
(h)(1); and are provided assistance in applying for such 
advance refunds and credits. In conducting such outreach 
program, the Secretary shall coordinate with other govern-
ment, State, and local agencies; federal partners; and com-
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munity-based nonprofit organizations that regularly inter-
face with such taxpayers.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury 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 amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
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which such possession will promptly distribute such 
payments to its residents. 
(3) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6428A of the Internal Revenue 
Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (g) of such section, to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
the amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (2). 
(4) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion 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. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
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is amended by striking ‘‘and 6428’’ and inserting 
‘‘6428, and 6428A’’. 
(2) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Section 6213(g)(2) of such Code is 
amended— 
(A) by inserting ‘‘or section 6428A (relat-
ing to additional recovery rebates to individ-
uals)’’ before the comma at the end of subpara-
graph (H), and 
(B) by striking ‘‘or 6428’’ in subparagraph 
(L) and inserting ‘‘6428, or 6428A’’. 
(3) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any credit or refund allowed or made to any 
individual by reason of section 6428A of the Internal 
Revenue Code of 1986 (as added by this section) or 
by reason of subsection (b) of this section shall not 
be— 
(A) subject to reduction or offset pursuant 
to section 3716 or 3720A of title 31, United 
States Code, 
(B) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986, or 
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(C) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
(4) ASSIGNMENT OF BENEFITS.— 
(A) IN GENERAL.—The right of any per-
son to any applicable payment shall not be 
transferable or assignable, at law or in equity, 
and no applicable payment shall be subject to, 
execution, levy, attachment, garnishment, or 
other legal process, or the operation of any 
bankruptcy or insolvency law. 
(B) ENCODING
OF
PAYMENTS.—In the 
case of an applicable payment described in sub-
paragraph (E)(iii)(I) that is paid electronically 
by direct deposit through the Automated Clear-
ing House (ACH) network, the Secretary of the 
Treasury (or the Secretary’s delegate) shall— 
(i) issue the payment using a unique 
identifier that is reasonably sufficient to 
allow a financial institution to identify the 
payment as an applicable payment, and 
(ii) further encode the payment pursu-
ant to the same specifications as required 
for a benefit payment defined in section 
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212.3 of title 31, Code of Federal Regula-
tions. 
(C) GARNISHMENT.— 
(i) ENCODED PAYMENTS.—In the case 
of a garnishment order that applies to an 
account that has received an applicable 
payment that is encoded as provided in 
subparagraph (B), a financial institution 
shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations, except— 
(I) notwithstanding section 212.4 
of title 31, Code of Federal Regula-
tions (and except as provided in sub-
clause (II)), a financial institution 
shall not fail to follow the procedures 
of sections 212.5 and 212.6 of such 
title with respect to an garnishment 
order merely because such order has 
attached, or includes, a notice of right 
to garnish federal benefits issued by a 
State child support enforcement agen-
cy, and 
(II) a financial institution shall 
not, with regard to any applicable 
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payment, be required to provide the 
notice referenced in sections 212.6 
and 212.7 of title 31, Code of Federal 
Regulations. 
(ii) OTHER PAYMENTS.—If a financial 
institution receives a garnishment order 
(other than an order that has been served 
by the United States), that has been re-
ceived by a financial institution and that 
applies to an account into which an appli-
cable payment that has not been encoded 
as provided in subparagraph (B) has been 
deposited electronically or by an applicable 
payment that has been deposited by check 
on any date in the lookback period, the fi-
nancial institution, upon the request of the 
account holder, shall treat the amount of 
the funds in the account at the time of the 
request, up to the amount of the applicable 
payment (in addition to any amounts oth-
erwise protected under part 212 of title 31, 
Code of Federal Regulations), as exempt 
from a garnishment order without requir-
ing the consent of the party serving the 
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garnishment order or the judgment cred-
itor. 
(iii) LIABILITY.—A financial institu-
tion that acts in good faith in reliance on 
clauses (i) or (ii) shall not be subject to li-
ability or regulatory action under any Fed-
eral or State law, regulation, court or other 
order, or regulatory interpretation for ac-
tions concerning any applicable payments. 
(D) 
PRESERVATION
OF
RECLAMATION 
RIGHTS.—This paragraph shall not alter the 
status of applicable payments as tax refunds or 
other nonbenefit payments for purpose of any 
reclamation rights of the Department of the 
Treasury or the Internal Revenue Service as 
per part 210 of title 31, Code of Federal Regu-
lations. 
(E) DEFINITIONS.—For purposes of this 
paragraph— 
(i) ACCOUNT
HOLDER.—The term 
‘‘account holder’’ means a natural person 
whose name appears in a financial institu-
tion’s records as the direct or beneficial 
owner of an account. 
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(ii) ACCOUNT
REVIEW.—The term 
‘‘account review’’ means the process of ex-
amining deposits in an account to deter-
mine if an applicable payment has been de-
posited into the account during the 
lookback period. The financial institution 
shall perform the account review following 
the procedures outlined in section 212.5 of 
title 31, Code of Federal Regulations and 
in accordance with the requirements of sec-
tion 212.6 of title 31, Code of Federal 
Regulations. 
(iii) 
APPLICABLE
PAYMENT.—The 
term ‘‘applicable payment’’ means— 
(I) any advance refund amount 
paid pursuant to subsection (g) of sec-
tion 6428A of the Internal Revenue 
Code of 1986 (as so added), 
(II) any payment made by a pos-
session of the United States with a 
mirror code tax system (as defined in 
subsection (c) of section 2201 of the 
CARES Act (Public Law 116–136)) 
pursuant to such subsection which 
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corresponds to a payment described in 
subclause (I), and 
(III) any payment made by a 
possession of the United States with-
out a mirror code tax system (as so 
defined) pursuant to section 2201(c) 
of such Act. 
(iv) GARNISHMENT.—The term ‘‘gar-
nishment’’ means execution, levy, attach-
ment, garnishment, or other legal process. 
(v) GARNISHMENT ORDER.—The term 
‘‘garnishment order’’ means a writ, order, 
notice, summons, judgment, levy, or simi-
lar written instruction issued by a court, a 
State or State agency, a municipality or 
municipal corporation, or a State child 
support enforcement agency, including a 
lien arising by operation of law for overdue 
child support or an order to freeze the as-
sets in an account, to effect a garnishment 
against a debtor. 
(vi) LOOKBACK
PERIOD.—The term 
‘‘lookback period’’ means the two month 
period that begins on the date preceding 
the date of account review and ends on the 
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748 
corresponding date of the month two 
months earlier, or on the last date of the 
month two months earlier if the cor-
responding date does not exist. 
(5) TREATMENT OF CREDIT AND ADVANCE PAY-
MENTS.—For purposes of section 1324 of title 31, 
United States Code, any credit under section 
6428A(a) of the Internal Revenue Code of 1986, any 
credit or refund under section 6428A(g) of such 
Code, and any payment under subsection (b) of this 
section, shall be treated in the same manner as a re-
fund due from a credit provision referred to in sub-
section (b)(2) of such section 1324. 
(6) AGENCY INFORMATION SHARING AND AS-
SISTANCE.—The Commissioner of Social Security, 
the Railroad Retirement Board, and the Secretary of 
Veterans Affairs shall each provide the Secretary of 
the Treasury (or the Secretary’s delegate) such in-
formation and assistance as the Secretary of the 
Treasury (or the Secretary’s delegate) may require 
for purposes of making payments under section 
6428A(g) of the Internal Revenue Code of 1986 to 
individuals described in paragraph (5)(A)(ii) thereof. 
(7) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter B of chapter 65 of the Internal 
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Revenue Code of 1986 is amended by inserting after 
the item relating to section 6428 the following new 
item: 
‘‘Sec. 6428A. Additional recovery rebates to individuals.’’. 
(d) CERTAIN REQUIREMENTS RELATED TO RECOV-
ERY REBATES AND ADDITIONAL RECOVERY REBATES.— 
(1) SIGNATURES
ON
CHECKS
AND
NOTICES, 
ETC., BY THE DEPARTMENT OF THE TREASURY.— 
Any check issued to an individual by the Depart-
ment of the Treasury pursuant to section 6428 or 
6428A of the Internal Revenue Code of 1986, and 
any notice issued pursuant to section 6428(f)(6) or 
section 6428A(g)(6) of such Code, may not be 
signed by or otherwise bear the name, signature, 
image or likeness of the President, the Vice Presi-
dent or any elected official or cabinet level officer of 
the United States, or any individual who, with re-
spect to any of the aforementioned individuals, bears 
any relationship described in subparagraphs (A) 
through (G) of section 152(d)(2) of the Internal 
Revenue Code of 1986. 
(2) EFFECTIVE
DATE.—Paragraph (1) shall 
apply to checks and notices issued after the date of 
the enactment of this Act. 
(e) REPORTS TO CONGRESS.—Each week beginning 
after the date of the enactment of this Act and beginning 
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before December 31, 2020, on Friday of such week, not 
later than 3 p.m. Eastern Time, the Secretary of the 
Treasury shall provide a written report to the Committee 
on Ways and Means of the House of Representatives and 
the Committee on Finance of the Senate. Such report shall 
include the following information with respect to payments 
made pursuant to each of sections 6428 and 6428A of 
the Internal Revenue Code of 1986: 
(1) The number of scheduled payments sent to 
the Bureau of Fiscal Service for payment by direct 
deposit or paper check for the following week (stated 
separately for direct deposit and paper check). 
(2) The total dollar amount of the scheduled 
payments described in paragraph (1). 
(3) The number of direct deposit payments re-
turned to the Department of the Treasury and the 
total dollar value of such payments, for the week 
ending on the day prior to the day on which the re-
port is provided. 
(4) The total number of letters related to pay-
ments under section 6428 or 6428A of such Code 
mailed to taxpayers during the week ending on the 
day prior to the day on which the report is provided. 
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Subtitle B—Earned Income Tax 
Credit 
SEC. 111. STRENGTHENING THE EARNED INCOME TAX 
CREDIT FOR INDIVIDUALS WITH NO QUALI-
FYING CHILDREN. 
(a) SPECIAL RULES FOR 2020.—Section 32 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT 
QUALIFYING CHILDREN.—In the case of any taxable year 
beginning after December 31, 2019, and before January 
1, 2021— 
‘‘(1) DECREASE IN MINIMUM AGE FOR CRED-
IT.— 
‘‘(A) 
IN
GENERAL.—Subsection 
(c)(1)(A)(ii)(II) shall be applied by substituting 
‘the applicable minimum age’ for ‘age 25’. 
‘‘(B) APPLICABLE
MINIMUM
AGE.—For 
purposes of this paragraph, the term ‘applicable 
minimum age’ means— 
‘‘(i) except as otherwise provided in 
this subparagraph, age 19, 
‘‘(ii) in the case of a full-time student 
(other than a qualified former foster youth 
or a qualified homeless youth), age 25, and 
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‘‘(iii) in the case of a qualified former 
foster youth or a qualified homeless youth, 
age 18. 
‘‘(C) FULL-TIME STUDENT.—For purposes 
of this paragraph, the term ‘full-time student’ 
means, with respect to any taxable year, an in-
dividual who is an eligible student (as defined 
in section 25A(b)(3)) during at least 5 calendar 
months during the taxable year. 
‘‘(D) 
QUALIFIED
FORMER
FOSTER 
YOUTH.—For purposes of this paragraph, the 
term ‘qualified former foster youth’ means an 
individual who— 
‘‘(i) on or after the date that such in-
dividual attained age 14, was in foster care 
provided under the supervision or adminis-
tration of a State or tribal agency admin-
istering (or eligible to administer) a plan 
under part B or part E of the Social Secu-
rity Act (without regard to whether Fed-
eral assistance was provided with respect 
to such child under such part E), and 
‘‘(ii) provides (in such manner as the 
Secretary may provide) consent for State 
and tribal agencies which administer a 
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plan under part B or part E of the Social 
Security Act to disclose to the Secretary 
information related to the status of such 
individual as a qualified former foster 
youth. 
‘‘(E) QUALIFIED HOMELESS YOUTH.—For 
purposes of this paragraph, the term ‘qualified 
homeless youth’ means, with respect to any tax-
able year, an individual who— 
‘‘(i) is certified by a local educational 
agency or a financial aid administrator 
during such taxable year as being either an 
unaccompanied youth who is a homeless 
child or youth, or as unaccompanied, at 
risk of homelessness, and self-supporting. 
Terms used in the preceding sentence 
which are also used in section 480(d)(1) of 
the Higher Education Act of 1965 shall 
have the same meaning as when used in 
such section, and 
‘‘(ii) provides (in such manner as the 
Secretary may provide) consent for local 
educational agencies and financial aid ad-
ministrators to disclose to the Secretary in-
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formation related to the status of such in-
dividual as a qualified homeless youth. 
‘‘(2) INCREASE IN MAXIMUM AGE FOR CRED-
IT.—Subsection (c)(1)(A)(ii)(II) shall be applied by 
substituting ‘age 66’ for ‘age 65’. 
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-
CENTAGES.—The table contained in subsection 
(b)(1) shall be applied by substituting ‘15.3’ for 
‘7.65’ each place it appears therein. 
‘‘(4) INCREASE
IN
EARNED
INCOME
AND 
PHASEOUT AMOUNTS.— 
‘‘(A) IN GENERAL.—The table contained in 
subsection (b)(2)(A) shall be applied— 
‘‘(i) by substituting ‘$9,720’ for 
‘$4,220’, and 
‘‘(ii) by substituting ‘$11,490’ for 
‘$5,280’. 
‘‘(B) COORDINATION WITH INFLATION AD-
JUSTMENT.—Subsection (j) shall not apply to 
any dollar amount specified in this paragraph.’’. 
(b) INFORMATION RETURN MATCHING.—As soon as 
practicable, the Secretary of the Treasury (or the Sec-
retary’s delegate) shall develop and implement procedures 
to use information returns under section 6050S (relating 
to returns relating to higher education tuition and related 
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expenses) to check the status of individuals as full-time 
students for purposes of section 32(n)(1)(B)(ii) of the In-
ternal Revenue Code of 1986 (as added by this section). 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 112. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED IN-
COME CREDIT IN CASE OF QUALIFYING CHIL-
DREN WHO FAIL TO MEET CERTAIN IDENTI-
FICATION REQUIREMENTS. 
(a) IN GENERAL.—Section 32(c)(1) of the Internal 
Revenue Code of 1986 is amended by striking subpara-
graph (F). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 113. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-
RATED SPOUSES. 
(a) IN GENERAL.—Section 32(d) of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘MARRIED INDIVIDUALS.—In 
the case of’’ and inserting the following: ‘‘MARRIED 
INDIVIDUALS.— 
‘‘(1) IN GENERAL.—In the case of’’, and 
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(2) by adding at the end the following new 
paragraph: 
‘‘(2) DETERMINATION OF MARITAL STATUS.— 
For purposes of this section— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), marital status shall be deter-
mined under section 7703(a). 
‘‘(B) SPECIAL
RULE
FOR
SEPARATED 
SPOUSE.—An individual shall not be treated as 
married if such individual— 
‘‘(i) is married (as determined under 
section 7703(a)) and does not file a joint 
return for the taxable year, 
‘‘(ii) lives with a qualifying child of 
the individual for more than one-half of 
such taxable year, and 
‘‘(iii)(I) during the last 6 months of 
such taxable year, does not have the same 
principal place of abode as the individual’s 
spouse, or 
‘‘(II) has a decree, instrument, or 
agreement (other than a decree of divorce) 
described in section 121(d)(3)(C) with re-
spect to the individual’s spouse and is not 
a member of the same household with the 
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individual’s spouse by the end of the tax-
able year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 32(c)(1)(A) of such Code is amend-
ed by striking the last sentence. 
(2) Section 32(c)(1)(E)(ii) of such Code is 
amended by striking ‘‘(within the meaning of section 
7703)’’. 
(3) Section 32(d)(1) of such Code, as amended 
by subsection (a), is amended by striking ‘‘(within 
the meaning of section 7703)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 114. ELIMINATION OF DISQUALIFIED INVESTMENT IN-
COME TEST. 
(a) IN GENERAL.—Section 32 of the Internal Rev-
enue Code of 1986 is amended by striking subsection (i). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 32(j)(1) of such Code is amended 
by striking ‘‘subsections (b)(2) and (i)(1)’’ and in-
serting ‘‘subsection (b)(2)’’. 
(2) Section 32(j)(1)(B)(i) of such Code is 
amended by striking ‘‘subsections (b)(2)(A) and 
(i)(1)’’ and inserting ‘‘subsection (b)(2)(A)’’. 
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(3) Section 32(j)(2) of such Code is amended— 
(A) by striking subparagraph (B), and 
(B) by striking ‘‘ROUNDING.—’’ and all 
that follows through ‘‘If any dollar amount’’ 
and inserting the following: ‘‘ROUNDING.—If 
any dollar amount’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 115. APPLICATION OF EARNED INCOME TAX CREDIT 
IN POSSESSIONS OF THE UNITED STATES. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT 
TO POSSESSIONS OF THE UNITED STATES. 
‘‘(a) PUERTO RICO.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2021 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to Puerto Rico equal 
to— 
‘‘(A) the specified matching amount for 
such calendar year, plus 
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‘‘(B) in the case of calendar years 2021 
through 2025, the lesser of— 
‘‘(i) the expenditures made by Puerto 
Rico during such calendar year for edu-
cation efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to the earned income tax credit, or 
‘‘(ii) $1,000,000. 
‘‘(2) REQUIREMENT TO REFORM EARNED IN-
COME TAX CREDIT.—The Secretary shall not make 
any payments under paragraph (1) with respect to 
any calendar year unless Puerto Rico has in effect 
an earned income tax credit for taxable years begin-
ning in or with such calendar year which (relative to 
the earned income tax credit which was in effect for 
taxable years beginning in or with calendar year 
2019) increases the percentage of earned income 
which is allowed as a credit for each group of indi-
viduals with respect to which such percentage is sep-
arately stated or determined in a manner designed 
to substantially increase workforce participation. 
‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
poses of this subsection— 
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‘‘(A) IN
GENERAL.—The term ‘specified 
matching amount’ means, with respect to any 
calendar year, the lesser of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with such 
calendar year, over 
‘‘(II) the base amount for such 
calendar year, or 
‘‘(ii) the product of 3, multiplied by 
the base amount for such calendar year. 
‘‘(B) BASE AMOUNT.— 
‘‘(i) BASE AMOUNT FOR 2020.—In the 
case of calendar year 2020, the term ‘base 
amount’ means the greater of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with cal-
endar year 2019 (rounded to the 
nearest multiple of $1,000,000), or 
‘‘(II) $200,000,000. 
‘‘(ii) INFLATION
ADJUSTMENT.—In 
the case of any calendar year after 2021, 
the term ‘base amount’ means the dollar 
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amount determined under clause (i) in-
creased by an amount equal to— 
‘‘(I) such dollar amount, multi-
plied by— 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for such calendar year, determined by 
substituting ‘calendar year 2020’ for 
‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
Any amount determined under this clause 
shall be rounded to the nearest multiple of 
$1,000,000. 
‘‘(4) RULES RELATED TO PAYMENTS AND RE-
PORTS.— 
‘‘(A) TIMING
OF
PAYMENTS.—The Sec-
retary shall make payments under paragraph 
(1) for any calendar year— 
‘‘(i) after receipt of the report de-
scribed in subparagraph (B) for such cal-
endar year, and 
‘‘(ii) except as provided in clause (i), 
within a reasonable period of time before 
the due date for individual income tax re-
turns (as determined under the laws of 
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Puerto Rico) for taxable years which began 
on the first day of such calendar year. 
‘‘(B) ANNUAL REPORTS.—With respect to 
calendar year 2021 and each calendar year 
thereafter, Puerto Rico shall provide to the Sec-
retary a report which shall include— 
‘‘(i) an estimate of the costs described 
in paragraphs (1)(B)(i) and (3)(A)(i)(I) 
with respect to such calendar year, and 
‘‘(ii) a statement of such costs with 
respect to the preceding calendar year. 
‘‘(C) ADJUSTMENTS.— 
‘‘(i) IN GENERAL.—In the event that 
any estimate of an amount is more or less 
than the actual amount as later deter-
mined and any payment under paragraph 
(1) was determined on the basis of such 
estimate, proper payment shall be made 
by, or to, the Secretary (as the case may 
be) as soon as practicable after the deter-
mination that such estimate was inac-
curate. Proper adjustment shall be made in 
the amount of any subsequent payments 
made under paragraph (1) to the extent 
that proper payment is not made under the 
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preceding sentence before such subsequent 
payments. 
‘‘(ii) 
ADDITIONAL
REPORTS.—The 
Secretary may require such additional peri-
odic reports of the information described in 
subparagraph (B) as the Secretary deter-
mines appropriate to facilitate timely ad-
justments under clause (i). 
‘‘(D) 
DETERMINATION
OF
COST
OF 
EARNED INCOME TAX CREDIT.—For purposes 
of this subsection, the cost to Puerto Rico of 
the earned income tax credit shall be deter-
mined by the Secretary on the basis of the laws 
of Puerto Rico and shall include reductions in 
revenues received by Puerto Rico by reason of 
such credit and refunds attributable to such 
credit, but shall not include any administrative 
costs with respect to such credit. 
‘‘(E) PREVENTION OF MANIPULATION OF 
BASE AMOUNT.—No payments shall be made 
under paragraph (1) if the earned income tax 
credit as in effect in Puerto Rico for taxable 
years beginning in or with calendar year 2019 
is modified after the date of the enactment of 
this subsection. 
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(b) CONFORMING AMENDMENT.—Section 276(d) of 
the Communications Act of 1934 (47 U.S.C. 276(d)) is 
amended by striking ‘‘inmate telephone service in correc-
tional institutions’’ and inserting ‘‘confinement facility 
communications services (as defined in subsection 
(e)(7))’’. 
(c) EXISTING CONTRACTS.— 
(1) IN GENERAL.—In the case of a contract 
that was entered into and under which a provider of 
confinement facility communications services was 
providing such services at a confinement facility on 
or before the date of the enactment of this Act— 
(A) paragraphs (1) through (5) of sub-
section (e) of section 276 of the Communica-
tions Act of 1934, as added by subsection (a) 
of this section, shall apply to the provision of 
confinement facility communications services by 
such provider at such facility beginning on the 
earlier of— 
(i) the date that is 60 days after such 
date of enactment; or 
(ii) the date of the termination of the 
contract; and 
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