SEC. 6007. COVERAGE OF TESTING FOR COVID–19 AT NO 
COST SHARING FOR INDIANS RECEIVING 
PURCHASED/REFERRED CARE. 
The Secretary of Health and Human Services shall 
cover, without the imposition of any cost sharing require-
ments, the cost of providing any COVID–19 related items 
and services as described in paragraph (1) of section 
6001(a) (or the administration of such products) or visits 
described in paragraph (2) of such section furnished dur-
ing any portion of the emergency period defined in para-
graph (1)(B) of section 1135(g) of the Social Security Act 
(42 U.S.C. 320b–5(g)) beginning on or after the date of 
the enactment of this Act to Indians (as defined in section 
4 of the Indian Health Care Improvement Act (25 U.S.C. 
1603)) receiving health services through the Indian Health 
Service, including through an Urban Indian Organization, 
regardless of whether such items or services have been au-
thorized under the purchased/referred care system funded 
by the Indian Health Service or is covered as a health 
service of the Indian Health Service. 
SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP. 
(a) IN GENERAL.—Subject to subsection (b), for each 
calendar quarter occurring during the period beginning on 
the first day of the emergency period defined in paragraph 
(1)(B) of section 1135(g) of the Social Security Act (42 
U.S.C. 1320b–5(g)) and ending on the last day of the cal-
endar quarter in which the last day of such emergency 
period occurs, the Federal medical assistance percentage 
determined for each State, including the District of Co-
lumbia, American Samoa, Guam, the Commonwealth of 
the Northern Mariana Islands, Puerto Rico, and the 
United States Virgin Islands, under section 1905(b) of the 
Social Security Act (42 U.S.C. 1396d(b)) shall be in-
creased by 6.2 percentage points. 
(b) REQUIREMENT FOR ALL STATES.—A State de-
scribed in subsection (a) may not receive the increase de-
scribed in such subsection in the Federal medical assist-
ance percentage for such State, with respect to a quarter, 
if— 
(1) eligibility standards, methodologies, or pro-
cedures under the State plan of such State under 
title XIX of the Social Security Act (42 U.S.C. 1396 
et seq.) (including any waiver under such title or 
section 1115 of such Act (42 U.S.C. 1315)) are 
more restrictive during such quarter than the eligi-
bility standards, methodologies, or procedures, re-
spectively, under such plan (or waiver) as in effect 
on January 1, 2020; 
(2) the amount of any premium imposed by the 
State pursuant to section 1916 or 1916A of such 
Act (42 U.S.C. 1396o, 1396o–1) during such quar-
ter, with respect to an individual enrolled under such 
plan (or waiver), exceeds the amount of such pre-
mium as of January 1, 2020; 
(3) the State fails to provide that an individual 
who is enrolled for benefits under such plan (or 
waiver) as of the date of enactment of this section 
or enrolls for benefits under such plan (or waiver) 
during the period beginning on such date of enact-
ment and ending the last day of the month in which 
the emergency period described in subsection (a) 
ends shall be treated as eligible for such benefits 
through the end of the month in which such emer-
gency period ends unless the individual requests a 
voluntary termination of eligibility or the individual 
ceases to be a resident of the State; or 
(4) the State does not provide coverage under 
such plan (or waiver), without the imposition of cost 
sharing, during such quarter for any testing services 
and treatments for COVID–19, including vaccines, 
specialized equipment, and therapies. 
(c) REQUIREMENT FOR CERTAIN STATES.—Section 
1905(cc) of the Social Security Act (42 U.S.C. 1396d(cc)) 
is amended by striking the period at the end of the sub-
section and inserting ‘‘and section 6008 of the Families 
First Coronavirus Response Act, except that in applying
such treatments to the increases in the Federal medical 
assistance percentage under section 6008 of the Families 
First Coronavirus Response Act, the reference to ‘Decem-
ber 31, 2009’ shall be deemed to be a reference to ‘March 
11, 2020’.’’. 
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TER-
RITORIES. 
Section 1108(g) of the Social Security Act (42 U.S.C. 
1308(g)) is amended— 
(1) in paragraph (2)— 
(A) in subparagraph (B)— 
(i) in clause (i), by striking ‘‘and’’ at 
the end; 
(ii) in clause (ii), by striking ‘‘for each 
of 
fiscal 
years 
2020 
through 
2021, 
$126,000,000;’’ and inserting ‘‘for fiscal 
year 2020, $128,712,500; and’’; and 
(iii) by adding at the end the fol-
lowing new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$127,937,500;’’; 
(B) in subparagraph (C)— 
(i) in clause (i), by striking ‘‘and’’ at 
the end;
(ii) in clause (ii), by striking ‘‘for each 
of 
fiscal 
years 
2020 
through 
2021, 
$127,000,000;’’ and inserting ‘‘for fiscal 
year 2020, $130,875,000; and’’; and 
(iii) by adding at the end the fol-
lowing new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$129,712,500;’’; 
(C) in subparagraph (D)— 
(i) in clause (i), by striking ‘‘and’’ at 
the end; 
(ii) in clause (ii), by striking ‘‘for each 
of 
fiscal 
years 
2020 
through 
2021, 
$60,000,000; and’’ and inserting ‘‘for fis-
cal year 2020, $63,100,000; and’’; and 
(iii) by adding at the end the fol-
lowing new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$62,325,000; and’’; and 
(D) in subparagraph (E)— 
(i) in clause (i), by striking ‘‘and’’ at 
the end; 
(ii) in clause (ii), by striking ‘‘for each 
of 
fiscal 
years 
2020 
through 
2021,
$84,000,000.’’ and inserting ‘‘for fiscal 
year 2020, $86,325,000; and’’; and 
(iii) by adding at the end the fol-
lowing new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$85,550,000.’’; and 
(2) in paragraph (6)(A)— 
(A) 
in 
clause 
(i), 
by 
striking 
‘‘$2,623,188,000’’ 
and 
inserting 
‘‘$2,716,188,000’’; and 
(B) 
in 
clause 
(ii), 
by 
striking 
‘‘$2,719,072,000’’ 
and 
inserting 
‘‘$2,809,063,000’’. 
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AU-
THORITY 
REGARDING 
MEDICARE 
TELE-
HEALTH 
SERVICES 
FURNISHED 
DURING 
COVID–19 EMERGENCY PERIOD. 
Paragraph (3)(A) of section 1135(g) of the Social Se-
curity Act (42 U.S.C. 1320b–5(g)) is amended to read as 
follows: 
‘‘(A) furnished to such individual, during 
the 3-year period ending on the date such tele-
health service was furnished, an item or service 
that would be considered covered under title
XVIII if furnished to an individual entitled to 
benefits or enrolled under such title; or’’. 
DIVISION G—TAX CREDITS FOR 
PAID SICK AND PAID FAMILY 
AND MEDICAL LEAVE 
SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK 
LEAVE. 
(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against the tax imposed by 
section 3111(a) or 3221(a) of the Internal Revenue Code 
of 1986 for each calendar quarter an amount equal to 100 
percent of the qualified sick leave wages paid by such em-
ployer with respect to such calendar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) 
WAGES
TAKEN
INTO
ACCOUNT.—The 
amount of qualified sick leave wages taken into ac-
count under subsection (a) with respect to any indi-
vidual shall not exceed $200 ($511 in the case of 
any day any portion of which is paid sick time de-
scribed in paragraph (1), (2), or (3) of section 
5102(a) of the Emergency Paid Sick Leave Act) for 
any day (or portion thereof) for which the individual 
is paid qualified sick leave wages. 
(2) OVERALL LIMITATION ON NUMBER OF DAYS 
TAKEN INTO ACCOUNT.—The aggregate number of
days taken into account under paragraph (1) for any 
calendar quarter shall not exceed the excess (if any) 
of— 
(A) 10, over 
(B) the aggregate number of days so taken 
into account for all preceding calendar quarters. 
(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with 
respect to any calendar quarter shall not exceed the 
tax imposed by section 3111(a) or 3221(a) of such 
Code for such calendar quarter (reduced by any 
credits allowed under subsections (e) and (f) of sec-
tion 3111 of such Code for such quarter) on the 
wages paid with respect to the employment of all 
employees of the employer. 
(4) REFUNDABILITY OF EXCESS CREDIT.— 
(A) IN GENERAL.—If the amount of the 
credit under subsection (a) exceeds the limita-
tion of paragraph (3) for any calendar quarter, 
such excess shall be treated as an overpayment 
that shall be refunded under sections 6402(a) 
and 6413(b) of such Code. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any amounts due to an employer under
this paragraph shall be treated in the same 
manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section. 
(c) QUALIFIED SICK LEAVE WAGES.—For purposes 
of this section, the term ‘‘qualified sick leave wages’’ 
means wages (as defined in section 3121(a) of the Internal 
Revenue Code of 1986) and compensation (as defined in 
section 3231(e) of the Internal Revenue Code) paid by an 
employer which are required to be paid by reason of the 
Emergency Paid Sick Leave Act. 
(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 
PLAN EXPENSES.— 
(1) IN GENERAL.—The amount of the credit al-
lowed under subsection (a) shall be increased by so 
much of the employer’s qualified health plan ex-
penses as are properly allocable to the qualified sick 
leave wages for which such credit is so allowed. 
(2) QUALIFIED HEALTH PLAN EXPENSES.—For 
purposes of this subsection, the term ‘‘qualified 
health plan expenses’’ means amounts paid or in-
curred by the employer to provide and maintain a 
group health plan (as defined in section 5000(b)(1) 
of the Internal Revenue Code of 1986), but only to 
the extent that such amounts are excluded from the
gross income of employees by reason of section 
106(a) of such Code. 
(3) ALLOCATION RULES.—For purposes of this 
section, qualified health plan expenses shall be allo-
cated to qualified sick leave wages in such manner 
as the Secretary of the Treasury (or the Secretary’s 
delegate) may prescribe. Except as otherwise pro-
vided by the Secretary, such allocation shall be 
treated as properly made if made on the basis of 
being pro rata among covered employees and pro 
rata on the basis of periods of coverage (relative to 
the time periods of leave to which such wages re-
late). 
(e) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For pur-
poses of chapter 1 of such Code, the gross income 
of the employer, for the taxable year which includes 
the last day of any calendar quarter with respect to 
which a credit is allowed under this section, shall be 
increased by the amount of such credit. Any wages 
taken into account in determining the credit allowed 
under this section shall not be taken into account for 
purposes of determining the credit allowed under 
section 45S of such Code.
(2) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any em-
ployer for any calendar quarter if such employer 
elects (at such time and in such manner as the Sec-
retary of the Treasury (or the Secretary’s delegate) 
may prescribe) not to have this section apply. 
(3) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 21 of such 
Code shall have the same meaning as when used in 
such chapter. 
(4) CERTAIN
GOVERNMENTAL
EMPLOYERS.— 
This credit shall not apply to the Government of the 
United States, the government of any State or polit-
ical subdivision thereof, or any agency or instrumen-
tality of any of the foregoing. 
(f) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
(1) regulations or other guidance to prevent the 
avoidance of the purposes of the limitations under 
this section, 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section,
(3) regulations or other guidance providing for 
waiver of penalties for failure to deposit amounts in 
anticipation of the allowance of the credit allowed 
under this section, 
(4) regulations or other guidance for recap-
turing the benefit of credits determined under this 
section in cases where there is a subsequent adjust-
ment to the credit determined under subsection (a), 
and 
(5) regulations or other guidance to ensure that 
the wages taken into account under this section con-
form with the paid sick time required to be provided 
under the Emergency Paid Sick Leave Act. 
(g) APPLICATION OF SECTION.—This section shall 
apply only to wages paid with respect to the period begin-
ning on a date selected by the Secretary of the Treasury 
(or the Secretary’s delegate) which is during the 15-day 
period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020. 
(h) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance 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 Retirement Act of 1974 (45 U.S.C. 
231n–1(a)) amounts equal to the reduction in revenues 
to the Treasury by reason of this section (without regard 
to this subsection). Amounts appropriated by the pre-
ceding sentence shall be transferred from the general fund 
at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred 
to such Trust Fund or Account had this section not been 
enacted. 
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF- 
EMPLOYED INDIVIDUALS. 
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In 
the case of an eligible self-employed individual, there shall 
be allowed as a credit against the tax imposed by subtitle 
A of the Internal Revenue Code of 1986 for any taxable 
year an amount equal to the qualified sick leave equivalent 
amount with respect to the individual. 
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
purposes of this section, the term ‘‘eligible self-employed 
individual’’ means an individual who— 
(1) regularly carries on any trade or business 
within the meaning of section 1402 of such Code, 
and
(2) would be entitled to receive paid leave dur-
ing the taxable year pursuant to the Emergency 
Paid Sick Leave Act if the individual were an em-
ployee of an employer (other than himself or her-
self). 
(c) 
QUALIFIED
SICK
LEAVE
EQUIVALENT 
AMOUNT.—For purposes of this section— 
(1) IN
GENERAL.—The term ‘‘qualified sick 
leave equivalent amount’’ means, with respect to any 
eligible self-employed individual, an amount equal 
to— 
(A) the number of days during the taxable 
year (but not more than the applicable number 
of days) that the individual is unable to per-
form services in any trade or business referred 
to in section 1402 of such Code for a reason 
with respect to which such individual would be 
entitled to receive sick leave as described in 
subsection (b), multiplied by 
(B) the lesser of— 
(i) $200 ($511 in the case of any day 
of paid sick time described in paragraph 
(1), (2), or (3) of section 5102(a) of the 
Emergency Paid Sick Leave Act), or
(ii) 67 percent (100 percent in the 
case of any day of paid sick time described 
in paragraph (1), (2), or (3) of section 
5102(a) of the Emergency Paid Sick Leave 
Act) of the average daily self-employment 
income of the individual for the taxable 
year. 
(2) AVERAGE
DAILY
SELF-EMPLOYMENT
IN-
COME.—For purposes of this subsection, the term 
‘‘average daily self-employment income’’ means an 
amount equal to— 
(A) the net earnings from self-employment 
of the individual for the taxable year, divided by 
(B) 260. 
(3) APPLICABLE NUMBER OF DAYS.—For pur-
poses of this subsection, the term ‘‘applicable num-
ber of days’’ means, with respect to any taxable 
year, the excess (if any) of 10 days over the number 
of days taken into account under paragraph (1)(A) 
in all preceding taxable years. 
(d) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(A) IN GENERAL.—The credit determined 
under this section shall be treated as a credit
allowed to the taxpayer under subpart C of part 
IV of subchapter A of chapter 1 of such Code. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any refund due from the credit deter-
mined under this section shall be treated in the 
same manner as a refund due from a credit 
provision referred to in subsection (b)(2) of 
such section. 
(2) DOCUMENTATION.—No credit shall be al-
lowed under this section unless the individual main-
tains such documentation as the Secretary of the 
Treasury (or the Secretary’s delegate) may prescribe 
to establish such individual as an eligible self-em-
ployed individual. 
(3) DENIAL OF DOUBLE BENEFIT.—In the case 
of an individual who receives wages (as defined in 
section 3121(a) of the Internal Revenue Code of 
1986) or compensation (as defined in section 
3231(e) of the Internal Revenue Code) paid by an 
employer which are required to be paid by reason of 
the Emergency Paid Sick Leave Act, the qualified 
sick leave equivalent amount otherwise determined 
under subsection (c) shall be reduced (but not below 
zero) to the extent that the sum of the amount de-
scribed in such subsection and in section 7001(b)(1) 
exceeds $2,000 ($5,110 in the case of any day any 
portion of which is paid sick time described in para-
graph (1), (2), or (3) of section 5102(a) of the 
Emergency Paid Sick Leave Act). 
(4) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 2 of the Inter-
nal Revenue Code of 1986 shall have the same 
meaning as when used in such chapter. 
(e) APPLICATION OF SECTION.—Only days occurring 
during the period beginning on a date selected by the Sec-
retary of the Treasury (or the Secretary’s delegate) which 
is during the 15-day period beginning on the date of the 
enactment of this Act, and ending on December 31, 2020, 
may be taken into account under subsection (c)(1)(A). 
(f) APPLICATION OF CREDIT IN CERTAIN POSSES-
SIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury (or the Secretary’s delegate) 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 section. Such amounts shall be de-
termined by the Secretary of the Treasury (or the
Secretary’s delegate) based on information provided 
by the government of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury (or the Secretary’s dele-
gate) 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 
(or the Secretary’s delegate) as being equal to the 
aggregate benefits (if any) that would have been 
provided to residents of such possession by reason of 
the provisions of this section if a mirror code tax 
system had been in effect in such possession. The 
preceding sentence shall not apply unless the respec-
tive possession has a plan, which has been approved 
by the Secretary of the Treasury (or the Secretary’s 
delegate), under which such possession will promptly 
distribute such payments to its residents. 
(3) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
session under such system is determined by ref-
erence to the income tax laws of the United States 
as if such possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes 
of section 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 provi-
sion referred to in subsection (b)(2) of such section. 
(g) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
(1) regulations or other guidance to effectuate 
the purposes of this Act, and 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section. 
SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY 
LEAVE. 
(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against the tax imposed by 
section 3111(a) or 3221(a) of the Internal Revenue Code 
of 1986 for each calendar quarter an amount equal to 100 
percent of the qualified family leave wages paid by such 
employer with respect to such calendar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) 
WAGES
TAKEN
INTO
ACCOUNT.—The 
amount of qualified family leave wages taken into
wages’’ means wages (as defined in section 3121(a) of 
such Code) and compensation (as defined in section 
3231(e) of the Internal Revenue Code) paid by an em-
ployer which are required to be paid by reason of the 
Emergency Family and Medical Leave Expansion Act (in-
cluding the amendments made by such Act). 
(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 
PLAN EXPENSES.— 
(1) IN GENERAL.—The amount of the credit al-
lowed under subsection (a) shall be increased by so 
much of the employer’s qualified health plan ex-
penses as are properly allocable to the qualified fam-
ily leave wages for which such credit is so allowed. 
(2) QUALIFIED HEALTH PLAN EXPENSES.—For 
purposes of this subsection, the term ‘‘qualified 
health plan expenses’’ means amounts paid or in-
curred by the employer to provide and maintain a 
group health plan (as defined in section 5000(b)(1) 
of the Internal Revenue Code of 1986), but only to 
the extent that such amounts are excluded from the 
gross income of employees by reason of section 
106(a) of such Code. 
(3) ALLOCATION RULES.—For purposes of this 
section, qualified health plan expenses shall be allo-
cated to qualified family leave wages in such manner
as the Secretary of the Treasury (or the Secretary’s 
delegate) may prescribe. Except as otherwise pro-
vided by the Secretary, such allocation shall be 
treated as properly made if made on the basis of 
being pro rata among covered employees and pro 
rata on the basis of periods of coverage (relative to 
the time periods of leave to which such wages re-
late). 
(e) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For pur-
poses of chapter 1 of such Code, the gross income 
of the employer, for the taxable year which includes 
the last day of any calendar quarter with respect to 
which a credit is allowed under this section, shall be 
increased by the amount of such credit. Any wages 
taken into account in determining the credit allowed 
under this section shall not be taken into account for 
purposes of determining the credit allowed under 
section 45S of such Code . 
(2) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any em-
ployer for any calendar quarter if such employer 
elects (at such time and in such manner as the Sec-
retary of the Treasury (or the Secretary’s delegate) 
may prescribe) not to have this section apply.
100 
(3) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 21 of such 
Code shall have the same meaning as when used in 
such chapter. 
(4) CERTAIN
GOVERNMENTAL
EMPLOYERS.— 
This credit shall not apply to the Government of the 
United States, the government of any State or polit-
ical subdivision thereof, or any agency or instrumen-
tality of any of the foregoing. 
(f) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
(1) regulations or other guidance to prevent the 
avoidance of the purposes of the limitations under 
this section, 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section, 
(3) regulations or other guidance providing for 
waiver of penalties for failure to deposit amounts in 
anticipation of the allowance of the credit allowed 
under this section, 
(4) regulations or other guidance for recap-
turing the benefit of credits determined under this
101 
section in cases where there is a subsequent adjust-
ment to the credit determined under subsection (a), 
and 
(5) regulations or other guidance to ensure that 
the wages taken into account under this section con-
form with the paid leave required to be provided 
under the Emergency Family and Medical Leave Ex-
pansion Act (including the amendments made by 
such Act). 
(g) APPLICATION OF SECTION.—This section shall 
apply only to wages paid with respect to the period begin-
ning on a date selected by the Secretary of the Treasury 
(or the Secretary’s delegate) which is during the 15-day 
period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020. 
(h) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance 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 Retirement Act of 1974 (45 U.S.C. 
231n–1(a)) amounts equal to the reduction in revenues 
to the Treasury by reason of this section (without regard
102 
to this subsection). Amounts appropriated by the pre-
ceding sentence shall be transferred from the general fund 
at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred 
to such Trust Fund or Account had this section not been 
enacted. 
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF- 
EMPLOYED INDIVIDUALS. 
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In 
the case of an eligible self-employed individual, there shall 
be allowed as a credit against the tax imposed by subtitle 
A of the Internal Revenue Code of 1986 for any taxable 
year an amount equal to 100 percent of the qualified fam-
ily leave equivalent amount with respect to the individual. 
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
purposes of this section, the term ‘‘eligible self-employed 
individual’’ means an individual who— 
(1) regularly carries on any trade or business 
within the meaning of section 1402 of such Code, 
and 
(2) would be entitled to receive paid leave dur-
ing the taxable year pursuant to the Emergency 
Family and Medical Leave Expansion Act if the in-
dividual were an employee of an employer (other 
than himself or herself).
103 
(c) 
QUALIFIED
FAMILY
LEAVE
EQUIVALENT 
AMOUNT.—For purposes of this section— 
(1) IN GENERAL.—The term ‘‘qualified family 
leave equivalent amount’’ means, with respect to any 
eligible self-employed individual, an amount equal to 
the product of— 
(A) the number of days (not to exceed 50) 
during the taxable year that the individual is 
unable to perform services in any trade or busi-
ness referred to in section 1402 of such Code 
for a reason with respect to which such indi-
vidual would be entitled to receive paid leave as 
described in subsection (b), multiplied by 
(B) the lesser of— 
(i) 67 percent of the average daily 
self-employment income of the individual 
for the taxable year, or 
(ii) $200. 
(2) AVERAGE
DAILY
SELF-EMPLOYMENT
IN-
COME.—For purposes of this subsection, the term 
‘‘average daily self-employment income’’ means an 
amount equal to— 
(A) the net earnings from self-employment 
income of the individual for the taxable year, 
divided by
104 
(B) 260. 
(d) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(A) IN GENERAL.—The credit determined 
under this section shall be treated as a credit 
allowed to the taxpayer under subpart C of part 
IV of subchapter A of chapter 1 of such Code. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any refund due from the credit deter-
mined under this section shall be treated in the 
same manner as a refund due from a credit 
provision referred to in subsection (b)(2) of 
such section. 
(2) DOCUMENTATION.—No credit shall be al-
lowed under this section unless the individual main-
tains such documentation as the Secretary of the 
Treasury (or the Secretary’s delegate) may prescribe 
to establish such individual as an eligible self-em-
ployed individual. 
(3) DENIAL OF DOUBLE BENEFIT.—In the case 
of an individual who receives wages (as defined in 
section 3121(a) of the Internal Revenue Code of 
1986) or compensation (as defined in section 
3231(e) of the Internal Revenue Code) paid by an
105 
employer which are required to be paid by reason of 
the Emergency Family and Medical Leave Expan-
sion Act, the qualified family leave equivalent 
amount otherwise described in subsection (c) shall 
be reduced (but not below zero) to the extent that 
the sum of the amount described in such subsection 
and in section 7003(b)(1) exceeds $10,000. 
(4) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 2 of the Inter-
nal Revenue Code of 1986 shall have the same 
meaning as when used in such chapter. 
(5) REFERENCES TO EMERGENCY FAMILY AND 
MEDICAL LEAVE EXPANSION ACT.—Any reference in 
this section to the Emergency Family and Medical 
Leave Expansion Act shall be treated as including a 
reference to the amendments made by such Act. 
(e) APPLICATION OF SECTION.—Only days occurring 
during the period beginning on a date selected by the Sec-
retary of the Treasury (or the Secretary’s delegate) which 
is during the 15-day period beginning on the date of the 
enactment of this Act, and ending on December 31, 2020, 
may be taken into account under subsection (c)(1)(A). 
(f) APPLICATION OF CREDIT IN CERTAIN POSSES-
SIONS.—
106 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury (or the Secretary’s delegate) 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 section. Such amounts shall be de-
termined by the Secretary of the Treasury (or the 
Secretary’s delegate) based on information provided 
by the government of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury (or the Secretary’s dele-
gate) 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 
(or the Secretary’s delegate) as being equal to the 
aggregate benefits (if any) that would have been 
provided to residents of such possession by reason of 
the provisions of this section if a mirror code tax 
system had been in effect in such possession. The 
preceding sentence shall not apply unless the respec-
tive possession has a plan, which has been approved 
by the Secretary of the Treasury (or the Secretary’s 
delegate), under which such possession will promptly 
distribute such payments to its residents.
107 
(3) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
session under such system is determined by ref-
erence to the income tax laws of the United States 
as if such possession were the United States. 
(4) TREATMENT OF PAYMENTS.—For purposes 
of section 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 provi-
sion referred to in subsection (b)(2) of such section. 
(e) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
(1) regulations or other guidance to prevent the 
avoidance of the purposes of this Act, and 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section.
108 
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOY-
ERS. 
(a) IN GENERAL.—Any wages required to be paid by 
reason of the Emergency Paid Sick Leave Act and the 
Emergency Family and Medical Leave Expansion Act 
shall not be considered wages for purposes of section 
3111(a) of the Internal Revenue Code of 1986 or com-
pensation for purposes of section 3221(a) of such Code. 
(b) ALLOWANCE OF CREDIT FOR HOSPITAL INSUR-
ANCE TAXES.— 
(1) IN GENERAL.—The credit allowed by sec-
tion 7001 and the credit allowed by section 7003 
shall each be increased by the amount of the tax im-
posed by section 3111(b) of the Internal Revenue 
Code of 1986 on qualified sick leave wages, or quali-
fied family leave wages, for which credit is allowed 
under such section 7001 or 7003 (respectively). 
(2) DENIAL OF DOUBLE BENEFIT.—For denial 
of double benefit with respect to the credit increase 
under paragraph (1), see sections 7001(e)(1) and 
7003(e)(1). 
(c) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social
109 
Security Act (42 U.S.C. 401) and the Social Security 
Equivalent Benefit Account established under section 
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 
231n–1(a)) amounts equal to the reduction in revenues 
to the Treasury by reason of this section (without regard 
to this subsection). Amounts appropriated by the pre-
ceding sentence shall be transferred from the general fund 
at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred 
to such Trust Fund or Account had this section not been 
enacted. 
DIVISION H—BUDGETARY 
EFFECTS 
SEC. 8001. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budg-
etary effects of division B and each succeeding division 
shall not be entered on either PAYGO scorecard main-
tained pursuant to section 4(d) of the Statutory Pay-As- 
You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of division B and each succeeding division shall not 
be entered on any PAYGO scorecard maintained for pur-
poses of section 4106 of H. Con. Res. 71 (115th Con-
gress).