1962 
ing ‘‘Any term’’ and inserting ‘‘Except as otherwise 
provided in this section, any term’’. 
(b) COORDINATION WITH EXCLUSION FROM EMPLOY-
MENT TAXES.—Sections 7001(c) and 7003(c) of the Fami-
lies First Coronavirus Response Act, as amended by sub-
section (a), are each amended— 
(1) by inserting ‘‘and section 7005(a) of this 
Act,’’ after ‘‘determined without regard to paragraphs 
(1) through (22) of section 3121(b) of such Code’’, and 
(2) by inserting ‘‘and without regard to section 
7005(a) of this Act’’ after ‘‘which begins ‘Such term 
does not include remuneration’ ’’. 
(c) CLARIFICATION OF APPLICABLE RAILROAD RE-
TIREMENT TAX
FOR PAID LEAVE CREDITS.—Sections 
7001(e) and 7003(e) of the Families First Coronavirus Re-
sponse Act, as amended by the preceding provisions of this 
Act, are each amended by adding at the end the following 
new paragraph: 
‘‘(4) REFERENCES
TO
RAILROAD
RETIREMENT 
TAX.—Any reference in this section to the tax imposed 
by section 3221(a) of the Internal Revenue Code of 
1986 shall be treated as a reference to so much of such 
tax as is attributable to the rate in effect under sec-
tion 3111(a) of such Code.’’. 
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1963 
(d) CLARIFICATION OF TREATMENT OF PAID LEAVE 
FOR APPLICABLE RAILROAD RETIREMENT TAX.—Section 
7005(a) of the Families First Coronavirus Response Act is 
amended by adding the following sentence at the end of such 
subsection: ‘‘Any reference in this subsection to the tax im-
posed by section 3221(a) of such Code shall be treated as 
a reference to so much of the tax as is attributable to the 
rate in effect under section 3111(a) of such Code.’’. 
(e) CLARIFICATION OF APPLICABLE RAILROAD RE-
TIREMENT TAX FOR HOSPITAL INSURANCE TAX CREDIT.— 
Section 7005(b)(1) of the Families First Coronavirus Re-
sponse Act is amended to read as follows: 
‘‘(1) IN GENERAL.—The credit allowed by section 
7001 and the credit allowed by section 7003 shall 
each be increased by the amount of the tax imposed 
by section 3111(b) of the Internal Revenue Code of 
1986 and so much of the taxes imposed under section 
3221(a) of such Code as are attributable to the rate 
in effect under section 3111(b) of such Code on quali-
fied sick leave wages, or qualified family leave wages, 
for which credit is allowed under such section 7001 
or 7003 (respectively).’’. 
(f) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
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1964 
the Families First Coronavirus Response Act to which they 
relate. 
TITLE 
III—CONTINUING 
THE 
PAYCHECK PROTECTION PRO-
GRAM 
AND 
OTHER 
SMALL 
BUSINESS SUPPORT 
SEC. 301. SHORT TITLE. 
This title may be cited as the ‘‘Economic Aid to Hard- 
Hit Small Businesses, Nonprofits, and Venues Act’’. 
SEC. 302. DEFINITIONS. 
In this Act: 
(1) 
ADMINISTRATION; 
ADMINISTRATOR.—The 
terms ‘‘Administration’’ and ‘‘Administrator’’ mean 
the Small Business Administration and the Adminis-
trator thereof, respectively. 
(2) SMALL
BUSINESS
CONCERN.—The term 
‘‘small business concern’’ has the meaning given the 
term in section 3 of the Small Business Act (15 
U.S.C. 632). 
SEC. 303. EMERGENCY RULEMAKING AUTHORITY. 
Not later than 10 days after the date of enactment of 
this Act, the Administrator shall issue regulations to carry 
out this Act and the amendments made by this Act without 
regard to the notice requirements under section 553(b) of 
title 5, United States Code. 
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1965 
SEC. 304. ADDITIONAL ELIGIBLE EXPENSES. 
(a) ALLOWABLE
USE
OF
PPP LOAN.—Section 
7(a)(36)(F)(i) of the Small Business Act (15 U.S.C. 
636(a)(36)(F)(i)) is amended— 
(1) in subclause (VI), by striking ‘‘and’’ at the 
end; 
(2) in subclause (VII), by striking the period at 
the end and inserting a semicolon; and 
(3) by adding at the end the following: 
‘‘(VIII) covered operations ex-
penditures, as defined in section 7A(a); 
‘‘(IX) covered property damage 
costs, as defined in section 7A(a); 
‘‘(X) covered supplier costs, as de-
fined in section 7A(a); and 
‘‘(XI) covered worker protection 
expenditures, as defined in section 
7A(a).’’. 
(b) LOAN FORGIVENESS.— 
(1) TRANSFER OF SECTION TO SMALL BUSINESS 
ACT.— 
(A) IN
GENERAL.—Section 1106 of the 
CARES Act (15 U.S.C. 9005) is redesignated as 
section 7A, transferred to the Small Business Act 
(15 U.S.C. 631 et seq.), and inserted so as to ap-
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1966 
pear after section 7 of the Small Business Act 
(15 U.S.C. 636). 
(B) CONFORMING AMENDMENTS TO TRANS-
FERRED
SECTION.—Section 7A of the Small 
Business Act, as redesignated and transferred by 
subparagraph (A) of this paragraph, is amend-
ed— 
(i) in subsection (a)(1), by striking 
‘‘under paragraph (36) of section 7(a) of the 
Small Business Act (15 U.S.C. 636(a)), as 
added by section 1102’’ and inserting 
‘‘under section 7(a)(36)’’; and 
(ii) in subsection (c), by striking ‘‘of 
the Small Business Act (15 U.S.C. 636(a))’’ 
each place it appears. 
(C) OTHER CONFORMING AMENDMENTS.— 
(i) 
Section 
1109(d)(2)(D) 
of 
the 
CARES Act (15 U.S.C. 9008(d)(2)(D)) is 
amended by striking ‘‘section 1106 of this 
Act’’ and inserting ‘‘section 7A of the Small 
Business Act’’. 
(ii) Section 7(a)(36) of the Small 
Business Act (15 U.S.C. 636(a)(36)) is 
amended— 
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1967 
(I) in subparagraph (K), by strik-
ing ‘‘section 1106 of the CARES Act’’ 
and inserting ‘‘section 7A’’; and 
(II) in subparagraph (M)— 
(aa) by striking ‘‘section 
1106 of the CARES Act’’ each 
place it appears and inserting 
‘‘section 7A’’; and 
(bb) in clause (v), by striking 
‘‘section 1106(a) of the CARES 
Act’’ 
and 
inserting 
‘‘section 
7A(a)’’. 
(2) ADDITIONAL ELIGIBLE EXPENSES.—Section 
7A of the Small Business Act, as redesignated and 
transferred by paragraph (1) of this subsection, is 
amended— 
(A) in subsection (a)— 
(i) by redesignating paragraphs (6), 
(7), and (8) as paragraphs (10), (11), and 
(12), respectively; 
(ii) by redesignating paragraph (5) as 
paragraph (8); 
(iii) by redesignating paragraph (4) as 
paragraph (6); 
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1968 
(iv) by redesignating paragraph (3) as 
paragraph (4); 
(v) by inserting after paragraph (2) 
the following: 
‘‘(3) the term ‘covered operations expenditure’ 
means a payment for any business software or cloud 
computing service that facilitates business operations, 
product or service delivery, the processing, payment, 
or tracking of payroll expenses, human resources, 
sales and billing functions, or accounting or tracking 
of supplies, inventory, records and expenses;’’; 
(vi) by inserting after paragraph (4), 
as so redesignated, the following: 
‘‘(5) the term ‘covered property damage cost’ 
means a cost related to property damage and van-
dalism or looting due to public disturbances that oc-
curred during 2020 that was not covered by insurance 
or other compensation;’’; 
(vii) by inserting after paragraph (6), 
as so redesignated, the following: 
‘‘(7) the term ‘covered supplier cost’ means an 
expenditure made by an entity to a supplier of goods 
for the supply of goods that— 
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1969 
‘‘(A) are essential to the operations of the 
entity at the time at which the expenditure is 
made; and 
‘‘(B) is made pursuant to a contract, order, 
or purchase order— 
‘‘(i) in effect at any time before the 
covered period with respect to the applicable 
covered loan; or 
‘‘(ii) with respect to perishable goods, 
in effect before or at any time during the 
covered period with respect to the applicable 
covered loan;’’; 
(viii) by inserting after paragraph (8), 
as so redesignated, the following: 
‘‘(9) the term ‘covered worker protection expendi-
ture’— 
‘‘(A) means an operating or a capital ex-
penditure to facilitate the adaptation of the busi-
ness activities of an entity to comply with re-
quirements established or guidance issued by the 
Department of Health and Human Services, the 
Centers for Disease Control, or the Occupational 
Safety and Health Administration, or any 
equivalent requirements established or guidance 
issued by a State or local government, during the 
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1970 
period beginning on March 1, 2020 and ending 
the date on which the national emergency de-
clared by the President under the National 
Emergencies Act (50 U.S.C. 1601 et seq.) with 
respect 
to 
the 
Coronavirus 
Disease 
2019 
(COVID–19) expires related to the maintenance 
of standards for sanitation, social distancing, or 
any other worker or customer safety requirement 
related to COVID–19; 
‘‘(B) may include— 
‘‘(i) the purchase, maintenance, or ren-
ovation of assets that create or expand— 
‘‘(I) a drive-through window facil-
ity; 
‘‘(II) an indoor, outdoor, or com-
bined air or air pressure ventilation or 
filtration system; 
‘‘(III) a physical barrier such as 
a sneeze guard; 
‘‘(IV) an expansion of additional 
indoor, outdoor, or combined business 
space; 
‘‘(V) an onsite or offsite health 
screening capability; or 
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1971 
‘‘(VI) other assets relating to the 
compliance with the requirements or 
guidance described in subparagraph 
(A), as determined by the Adminis-
trator in consultation with the Sec-
retary of Health and Human Services 
and the Secretary of Labor; and 
‘‘(ii) the purchase of— 
‘‘(I) covered materials described 
in section 328.103(a) of title 44, Code 
of Federal Regulations, or any suc-
cessor regulation; 
‘‘(II) particulate filtering face-
piece respirators approved by the Na-
tional Institute for Occupational Safe-
ty and Health, including those ap-
proved only for emergency use author-
ization; or 
‘‘(III) other kinds of personal pro-
tective equipment, as determined by the 
Administrator in consultation with the 
Secretary of Health and Human Serv-
ices and the Secretary of Labor; and 
‘‘(C) does not include residential real prop-
erty or intangible property;’’; and 
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1972 
(ix) in paragraph (11), as so redesig-
nated— 
(I) in subparagraph (C), by strik-
ing ‘‘and’’ at the end; 
(II) in subparagraph (D), by 
striking ‘‘and’’ at the end; and 
(III) by adding at the end the fol-
lowing: 
‘‘(E) covered operations expenditures; 
‘‘(F) covered property damage costs; 
‘‘(G) covered supplier costs; and 
‘‘(H) covered worker protection expendi-
tures; and’’; 
(B) in subsection (b), by adding at the end 
the following: 
‘‘(5) Any covered operations expenditure. 
‘‘(6) Any covered property damage cost. 
‘‘(7) Any covered supplier cost. 
‘‘(8) Any covered worker protection expendi-
ture.’’; 
(C) in subsection (d)(8), by inserting ‘‘any 
payment on any covered operations expenditure, 
any payment on any covered property damage 
cost, any payment on any covered supplier cost, 
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1973 
any payment on any covered worker protection 
expenditure,’’ after ‘‘rent obligation,’’; and 
(D) in subsection (e)— 
(i) in paragraph (2)— 
(I) by inserting ‘‘purchase orders, 
orders, invoices,’’ before ‘‘or other docu-
ments’’; and 
(II) by striking ‘‘covered lease ob-
ligations,’’ and inserting ‘‘covered rent 
obligations, payments on covered oper-
ations expenditures, payments on cov-
ered property damage costs, payments 
on covered supplier costs, payments on 
covered worker protection expendi-
tures,’’; and 
(ii) in paragraph (3)(B), by inserting 
‘‘make payments on covered operations ex-
penditures, make payments on covered 
property damage costs, make payments on 
covered supplier costs, make payments on 
covered worker protection expenditures,’’ 
after ‘‘rent obligation,’’. 
(c) EFFECTIVE DATE; APPLICABILITY.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by subsections (a) 
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1974 
and (b) shall be effective as if included in the CARES 
Act (Public Law 116–136; 134 Stat. 281) and shall 
apply to any loan made pursuant to section 7(a)(36) 
of the Small Business Act (15 U.S.C. 636(a)(36)) be-
fore, on, or after the date of enactment of this Act, in-
cluding forgiveness of such a loan. 
(2) EXCLUSION OF LOANS ALREADY FORGIVEN.— 
The amendments made by subsections (a) and (b) 
shall not apply to a loan made pursuant to section 
7(a)(36) of the Small Business Act (15 U.S.C. 
636(a)(36)) for which the borrower received forgive-
ness before the date of enactment of this Act under 
section 1106 of the CARES Act, as in effect on the 
day before such date of enactment. 
SEC. 305. HOLD HARMLESS. 
(a) IN GENERAL.—Subsection (h) of section 7A of the 
Small Business Act, as redesignated and transferred by sec-
tion 304 of this Act, is amended to read as follows: 
‘‘(h) HOLD HARMLESS.— 
‘‘(1) DEFINITION.—In this subsection, the term 
‘initial or second draw PPP loan’ means a covered 
loan or a loan under paragraph (37) of section 7(a). 
‘‘(2) RELIANCE.—A lender may rely on any cer-
tification or documentation submitted by an appli-
cant for an initial or second draw PPP loan or an 
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1975 
eligible recipient or eligible entity receiving initial or 
second draw PPP loan that— 
‘‘(A) is submitted pursuant to all applicable 
statutory requirements, regulations, and guid-
ance related to initial or second draw PPP loan, 
including under paragraph (36) or (37) of sec-
tion 7(a) and under this section; and 
‘‘(B) attests that the applicant, eligible re-
cipient, or eligible entity, as applicable, has ac-
curately provided the certification or documenta-
tion to the lender in accordance with the statu-
tory requirements, regulations, and guidance de-
scribed in subparagraph (A). 
‘‘(3) NO ENFORCEMENT ACTION.—With respect to 
a lender that relies on a certification or documenta-
tion described in paragraph (2) related to an initial 
or second draw PPP loan, an enforcement action may 
not be taken against the lender, and the lender shall 
not be subject to any penalties relating to loan origi-
nation or forgiveness of the initial or second draw 
PPP loan, if— 
‘‘(A) the lender acts in good faith relating 
to loan origination or forgiveness of the initial 
or second draw PPP loan based on that reliance; 
and 
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2492 
‘‘(p) HEARINGS.—The Copyright Claims Board may 
conduct a hearing to receive oral presentations on issues 
of fact or law from parties and witnesses to a proceeding, 
including oral testimony, subject to the following: 
‘‘(1) Any such hearing shall be attended by not 
fewer than 2 of the Copyright Claims Officers. 
‘‘(2) The hearing shall be noted upon the record 
of the proceeding and, subject to paragraph (3), may 
be recorded or transcribed as deemed necessary by the 
Copyright Claims Board. 
‘‘(3) A recording or transcript of the hearing 
shall be made available to any Copyright Claims Of-
ficer who is not in attendance. 
‘‘(q) VOLUNTARY DISMISSAL.— 
‘‘(1) BY CLAIMANT.—Upon the written request of 
a claimant that is received before a respondent files 
a response to the claim in a proceeding, the Copyright 
Claims Board shall dismiss the proceeding, or a claim 
or respondent, as requested, without prejudice. 
‘‘(2) BY COUNTERCLAIMANT.—Upon written re-
quest of a counterclaimant that is received before a 
claimant files a response to the counterclaim, the 
Copyright Claims Board shall dismiss the counter-
claim, such dismissal to be without prejudice. 
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2493 
‘‘(3) CLASS ACTIONS.—Any party in an active 
proceeding before the Copyright Claims Board who re-
ceives notice of a pending or putative class action, 
arising out of the same transaction or occurrence, in 
which that party is a class member may request in 
writing dismissal of the proceeding before the Board. 
Upon notice to all claimants and counterclaimants, 
the Copyright Claims Board shall dismiss the pro-
ceeding without prejudice. 
‘‘(r) SETTLEMENT.— 
‘‘(1) IN GENERAL.—At any time in an active 
proceeding, some or all of the parties may— 
‘‘(A) jointly request a conference with a 
Copyright Claims Officer for the purpose of fa-
cilitating settlement discussions; or 
‘‘(B) submit to the Copyright Claims Board 
an agreement providing for settlement and dis-
missal of some or all of the claims and counter-
claims in the proceeding. 
‘‘(2) 
ADDITIONAL
REQUEST.—A 
submission 
under paragraph (1)(B) may include a request that 
the Copyright Claims Board adopt some or all of the 
terms of the parties’ settlement in a final determina-
tion in the proceeding. 
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2525 
‘‘(2) RULE OF CONSTRUCTION.—Nothing in this 
subsection shall be construed to limit any other au-
thority of the Director. 
‘‘(i) TIME FOR INSTITUTION.— 
‘‘(1) WHEN PETITION MAY BE FILED, EX PARTE 
EXPUNGEMENT PROCEEDING INSTITUTED.—A petition 
for ex parte expungement of a registration under sub-
section (a) may be filed, or the Director may institute 
on the Director’s own initiative an ex parte 
expungement proceeding of a registration under sub-
section (h), at any time following the expiration of 3 
years after the date of registration and before the ex-
piration of 10 years following the date of registration. 
‘‘(2) EXCEPTION.—Notwithstanding paragraph 
(1), for a period of 3 years after the date of enactment 
of this section, a petition for expungement of a reg-
istration under subsection (a) may be filed, or the Di-
rector may institute on the Director’s own initiative 
an ex parte expungement proceeding of a registration 
under subsection (h), at any time following the expi-
ration of 3 years after the date of registration. 
‘‘(j) LIMITATION ON LATER EX PARTE EXPUNGEMENT 
PROCEEDINGS.— 
‘‘(1) NO CO-PENDING PROCEEDINGS.—With re-
spect to a particular registration, while an ex parte 
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2539 
asserts in the submission that the mark has not 
been used in commerce; and 
(B) of the applications identified in sub-
paragraph (A), the number of applications in 
which the third-party submission evidence is in-
cluded in the application; and 
(C) of those applications identified in sub-
paragraph (B), the number of applications— 
(i) refused registration based on an as-
sertion by the examiner that the mark has 
not been used in commerce; and 
(ii) for which the examiner requested 
additional information from the applicant 
related to claims of use. 
(3) The effectiveness of— 
(A) the proceedings under sections 16A and 
16B of the Trademark Act of 1946, as added by 
section 225, in addressing inaccurate and false 
claims of use in trademark registrations; and 
(B) any additional programs conducted by 
the Director designed to address inaccurate and 
false claims of use in trademark applications 
and registrations, including the post-registration 
use audit, as implemented as of the date of en-
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3010 
priate committees of Congress and the Undersecretary of 
State for Public Diplomacy and Public Affairs a report on 
the corruption and corrupt activities of Russian and other 
Eastern European oligarchs. 
(c) ELEMENTS.— 
(1) IN GENERAL.—Each report under subsection 
(b) shall include the following: 
(A) A description of corruption and corrupt 
activities among Russian and other Eastern Eu-
ropean oligarchs who support the Government of 
the Russian Federation, including estimates of 
the total assets of such oligarchs. 
(B) An assessment of the impact of the cor-
ruption and corrupt activities described pursu-
ant to subparagraph (A) on the economy and 
citizens of Russia. 
(C) A description of any connections to, or 
support of, organized crime, drug smuggling, or 
human trafficking by an oligarch covered by sub-
paragraph (A). 
(D) A description of any information that 
reveals corruption and corrupt activities in Rus-
sia among oligarchs covered by subparagraph 
(A). 
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3742 
(3) in subsection (c)(1), in the matter preceding 
subparagraph (A)— 
(A) by striking ‘‘after the date of receipt of 
a feasibility study of a project under subsection 
(a)(1)’’ and insert ‘‘after the completion of re-
view of a feasibility study under subsection (b)’’; 
and 
(B) by striking ‘‘a report’’ and inserting 
‘‘an assessment’’. 
(b) DEADLINE.—Not later than 90 days after the date 
of enactment of this Act, the Secretary shall issue revised 
guidelines under section 203 of the Water Resources Devel-
opment Act of 1986 (33 U.S.C. 2231) to implement the 
amendments made by this section. 
(c) HOLD HARMLESS.— 
(1) ONE-YEAR WINDOW.—The amendments made 
by this section shall not apply to any feasibility study 
submitted to the Secretary under section 203 of the 
Water Resources Development Act of 1986 (33 U.S.C. 
2231) during the one-year period prior to the date of 
enactment of this section. 
(2) 2020 PROJECTS.—The amendments made by 
this section shall not apply to any project authorized 
by section 403 of this Act. 
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3768 
(I) Modification of the project for beach ero-
sion and hurricane protection, Grand Isle, Lou-
isiana, to include periodic beach nourishment. 
(J) A feasibility study for a project for flood 
risk management, Cataouatche Subbasin area of 
the west bank of Jefferson Parish, Louisiana. 
(K) A feasibility study for projects for flood 
risk management and storm damage reduction 
in the Hoey’s Basin area of the east bank of Jef-
ferson Parish, Louisiana, including a study of 
the ‘‘pump to the river’’ concept. 
(L) A feasibility study for a project for 
flood risk management, Hoosic River, Massachu-
setts. 
(M) Modification of the project for naviga-
tion, River Rouge, Michigan. 
(N) A project to extend dredging of the 
South Haven Harbor, Michigan, to include the 
former turning basin. 
(O) Modification of the project for flood risk 
management, Upper Rouge River, Wayne Coun-
ty, Michigan. 
(P) A project for aquatic and riparian eco-
system restoration, Line Creek, Riverside, Mis-
souri. 
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4220 
spect to a determination of a certified IDR enti-
ty under section 9816(c)(5)(E), the notification 
submitted with respect to such determination, the 
items and services with respect to such notifica-
tion, and the parties to such notification. 
‘‘(E) COSTS
OF
INDEPENDENT
DISPUTE 
RESOLUTION PROCESS.—The provisions of sec-
tion 9816(c)(5)(F) shall apply to a notification 
made under this subsection, the parties to such 
notification, and a determination under sub-
paragraph (A) in the same manner and to the 
same extent such provisions apply to a notifica-
tion under section 9816(c), the parties to such 
notification and a determination made under 
section 9816(c)(5)(A). 
‘‘(6) TIMING OF PAYMENT.—The total plan pay-
ment required pursuant to subsection (a)(3), with re-
spect to qualified IDR air ambulance services for 
which a determination is made under paragraph 
(5)(A) or with respect to air ambulance services for 
which a payment amount is determined under open 
negotiations under paragraph (1), shall be made di-
rectly to the nonparticipating provider not later than 
30 days after the date on which such determination 
is made. 
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4221 
‘‘(7) PUBLICATION OF INFORMATION RELATING 
TO THE IDR PROCESS.— 
‘‘(A) IN
GENERAL.—For each calendar 
quarter in 2022 and each calendar quarter in a 
subsequent year, the Secretary shall publish on 
the public website of the Department of the 
Treasury— 
‘‘(i) the number of notifications sub-
mitted under the IDR process during such 
calendar quarter; 
‘‘(ii) the number of such notifications 
with respect to which a final determination 
was made under paragraph (5)(A); 
‘‘(iii) the information described in sub-
paragraph (B) with respect to each notifica-
tion with respect to which such a deter-
mination was so made. 
‘‘(iv) the number of times the payment 
amount determined (or agreed to) under 
this subsection exceeds the qualifying pay-
ment amount; 
‘‘(v) the amount of expenditures made 
by the Secretary during such calendar quar-
ter to carry out the IDR process; 
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SEC. 121. EXTENSION OF CARBON OXIDE SEQUESTRATION 
CREDIT. 
Section 45Q(d)(1) is amended by striking ‘‘January 
1, 2024’’ and inserting ‘‘January 1, 2026’’. 
Subtitle C—Extension of Certain 
Other Provisions 
SEC. 131. CREDIT FOR ELECTRICITY PRODUCED FROM CER-
TAIN RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of section 
45(d) are each amended by striking ‘‘January 1, 2021’’ 
each place it appears and inserting ‘‘January 1, 2022’’: 
(1) Paragraph (1). 
(2) Paragraph (2)(A). 
(3) Paragraph (3)(A). 
(4) Paragraph (4)(B). 
(5) Paragraph (6). 
(6) Paragraph (7). 
(7) Paragraph (9). 
(8) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES
AS
ENERGY
PROPERTY.—Section 
48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2021’’ 
and inserting ‘‘January 1, 2022’’. 
(c) CONFORMING AMENDMENTS RELATED TO APPLICA-
TION OF PHASEOUT PERCENTAGE.— 
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4767 
SEC. 143. ALTERNATIVE FUEL REFUELING PROPERTY CRED-
IT. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 31, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2020. 
SEC. 144. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is amend-
ed by striking ‘‘January 1, 2021’’ and inserting ‘‘January 
1, 2022’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to vehicles acquired after December 31, 
2020. 
SEC. 145. PRODUCTION CREDIT FOR INDIAN COAL FACILI-
TIES. 
(a) IN GENERAL.—Section 45(e)(10)(A) is amended by 
striking ‘‘15-year period’’ each place it appears and insert-
ing ‘‘16-year period’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to coal produced after December 31, 
2020. 
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4768 
SEC. 146. ENERGY EFFICIENT HOMES CREDIT. 
(a) IN GENERAL.—Section 45L(g) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 31, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to homes acquired after December 31, 
2020. 
SEC. 147. EXTENSION OF EXCISE TAX CREDITS RELATING 
TO ALTERNATIVE FUELS. 
(a) IN GENERAL.—Sections 6426(d)(5) and 6426(e)(3) 
are each amended by striking ‘‘December 31, 2020’’ and in-
serting ‘‘December 31, 2021’’. 
(b) OUTLAY PAYMENTS FOR ALTERNATIVE FUELS.— 
Section 6427(e)(6)(C) is amended by striking ‘‘December 
31, 2020’’ and inserting ‘‘December 31, 2021’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
subsection shall apply to fuel sold or used after December 
31, 2020. 
SEC. 148. EXTENSION OF RESIDENTIAL ENERGY-EFFICIENT 
PROPERTY CREDIT AND INCLUSION OF BIO-
MASS FUEL PROPERTY EXPENDITURES. 
(a) EXTENSION.— 
(1) IN GENERAL.—Section 25D(h) is amended by 
striking ‘‘December 31, 2021’’ and inserting ‘‘Decem-
ber 31, 2023’’. 
(2) PHASEDOWN.—Section 25D(g) is amended— 
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(A) by striking ‘‘January 1, 2021’’ in para-
graph (2) and inserting ‘‘January 1, 2023’’, and 
(B) by striking ‘‘after December 31, 2020, 
and before January 1, 2022’’ in paragraph (3) 
and inserting ‘‘after December 31, 2022, and be-
fore January 1, 2024’’. 
(b) QUALIFIED BIOMASS FUEL PROPERTY EXPENDI-
TURES.— 
(1) IN GENERAL.—Section 25D(a) is amended by 
striking ‘‘and’’ at the end of paragraph (4), by insert-
ing ‘‘and’’ at the end of paragraph (5), and by insert-
ing after paragraph (5) the following new paragraph: 
‘‘(6) the qualified biomass fuel property expendi-
tures, and’’. 
(2) QUALIFIED
BIOMASS
FUEL
PROPERTY
EX-
PENDITURES DEFINED.—Section 25D(d) is amended 
by adding at the end the following new paragraph: 
‘‘(6) QUALIFIED BIOMASS FUEL PROPERTY EX-
PENDITURE.— 
‘‘(A) IN GENERAL.—The term ‘qualified bio-
mass fuel property expenditure’ means an ex-
penditure for property— 
‘‘(i) which uses the burning of biomass 
fuel to heat a dwelling unit located in the 
United States and used as a residence by 
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