H. R. 6201 
One Hundred Sixteenth Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Friday, 
the third day of January, two thousand and twenty 
An Act 
Making emergency supplemental appropriations for the fiscal year ending September 
30, 2020, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Families First Coronavirus 
Response Act’’. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents is as follows: 
DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE 
SUPPLEMENTAL APPROPRIATIONS ACT, 2020 
DIVISION B—NUTRITION WAIVERS 
DIVISION C—EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT 
DIVISION D—EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION 
AND ACCESS ACT OF 2020 
DIVISION E—EMERGENCY PAID SICK LEAVE ACT 
DIVISION F—HEALTH PROVISIONS 
DIVISION G—TAX CREDITS FOR PAID SICK AND PAID FAMILY AND 
MEDICAL LEAVE 
DIVISION H—BUDGETARY EFFECTS 
SEC. 3. REFERENCES. 
Except as expressly provided otherwise, any reference to ‘‘this 
Act’’ contained in any division of this Act shall be treated as 
referring only to the provisions of that division. 
DIVISION A—SECOND CORONAVIRUS PREPAREDNESS 
AND RESPONSE SUPPLEMENTAL APPROPRIATIONS 
ACT, 2020 
The following sums are hereby appropriated, out of any money 
in the Treasury not otherwise appropriated, for the fiscal year 
ending September 30, 2020, and for other purposes, namely:
H. R. 6201—2 
TITLE I 
DEPARTMENT OF AGRICULTURE 
FOOD AND NUTRITION SERVICE 
SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, 
AND CHILDREN (WIC) 
For an additional amount for the ‘‘Special Supplemental Nutri-
tion Program for Women, Infants, and Children’’, $500,000,000, 
to remain available through September 30, 2021: Provided, That 
such amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
COMMODITY ASSISTANCE PROGRAM 
For an additional amount for the ‘‘Commodity Assistance Pro-
gram’’ for the emergency food assistance program as authorized 
by section 27(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 
2036(a)) and section 204(a)(1) of the Emergency Food Assistance 
Act of 1983 (7 U.S.C. 7508(a)(1)), $400,000,000, to remain available 
through September 30, 2021: Provided, That of the funds made 
available, the Secretary may use up to $100,000,000 for costs associ-
ated with the distribution of commodities: Provided further, That 
such amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
GENERAL PROVISIONS—THIS TITLE 
SEC. 1101. (a) PUBLIC HEALTH EMERGENCY.—During fiscal year 
2020, in any case in which a school is closed for at least 5 consecu-
tive days during a public health emergency designation during 
which the school would otherwise be in session, each household 
containing at least 1 member who is an eligible child attending 
the school shall be eligible to receive assistance pursuant to a 
state agency plan approved under subsection (b). 
(b) ASSISTANCE.—To carry out this section, the Secretary of 
Agriculture may approve State agency plans for temporary emer-
gency standards of eligibility and levels of benefits under the Food 
and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households 
with eligible children. Plans approved by the Secretary shall provide 
for supplemental allotments to households receiving benefits under 
such Act, and issuances to households not already receiving benefits. 
Such level of benefits shall be determined by the Secretary in 
an amount not less than the value of meals at the free rate over 
the course of 5 school days for each eligible child in the household. 
(c) MINIMUM CLOSURE REQUIREMENT.—The Secretary of Agri-
culture shall not provide assistance under this section in the case 
of a school that is closed for less than 5 consecutive days. 
(d) USE OF EBT SYSTEM.—A State agency may provide assist-
ance under this section through the EBT card system established 
under section 7 of the Food and Nutrition Act of 2008 (7 U.S.C. 
2016). 
(e) RELEASE
OF INFORMATION.—Notwithstanding any other 
provision of law, the Secretary of Agriculture may authorize State
H. R. 6201—3 
educational agencies and school food authorities administering a 
school lunch program under the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1751 et seq.) to release to appropriate officials 
administering the supplemental nutrition assistance program such 
information as may be necessary to carry out this section. 
(f) WAIVERS.—To facilitate implementation of this section, the 
Secretary of Agriculture may approve waivers of the limits on 
certification periods otherwise applicable under section 3(f) of the 
Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting require-
ments otherwise applicable under section 6(c) of such Act (7 U.S.C. 
2015(c)), 
and 
other 
administrative 
requirements 
otherwise 
applicable to State agencies under such Act. 
(g) AVAILABILITY OF COMMODITIES.—During fiscal year 2020, 
the Secretary of Agriculture may purchase commodities for emer-
gency distribution in any area of the United States during a public 
health emergency designation. 
(h) DEFINITIONS.—In this section: 
(1) The term ‘‘eligible child’’ means a child (as defined 
in section 12(d) or served under section 11(a)(1) of the Richard 
B. Russell National School Lunch Act (42 U.S.C. 1760(d), 
1759(a)(1)) who, if not for the closure of the school attended 
by the child during a public health emergency designation 
and due to concerns about a COVID–19 outbreak, would receive 
free or reduced price school meals under the Richard B. Russell 
National School Lunch Act (42 U.S.C. 175l et seq.) at the 
school. 
(2) The term ‘‘public health emergency designation’’ means 
the declaration of a public health emergency, based on an 
outbreak of SARS–CoV–2 or another coronavirus with pandemic 
potential, by the Secretary of Health and Human Services 
under section 319 of the Public Health Service Act (42 U.S.C. 
247d). 
(3) The term ‘‘school’’ has the meaning given the term 
in section 12(d) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(d)). 
(i) FUNDING.—There are hereby appropriated to the Secretary 
of Agriculture such amounts as are necessary to carry out this 
section: Provided, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985. 
SEC. 1102. In addition to amounts otherwise made available, 
$100,000,000, to remain available through September 30, 2021, 
shall be available for the Secretary of Agriculture to provide grants 
to the Commonwealth of the Northern Mariana Islands, Puerto 
Rico, and American Samoa for nutrition assistance in response 
to a COVID–19 public health emergency: Provided, That such 
amount is designated by the Congress as being for an emergency 
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985.
H. R. 6201—4 
TITLE II 
DEPARTMENT OF DEFENSE 
DEFENSE HEALTH PROGRAM 
For an additional amount for ‘‘Defense Health Program’’, 
$82,000,000, to remain available until September 30, 2022, for 
health services consisting of SARS–CoV–2 or COVID–19 related 
items and services as described in section 6006(a) of division F 
of the Families First Coronavirus Response Act (or the administra-
tion of such products): Provided, That such amount is designated 
by the Congress as being for an emergency requirement pursuant 
to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
TITLE III 
DEPARTMENT OF THE TREASURY 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For an additional amount for ‘‘Taxpayer Services’’, $15,000,000, 
to remain available until September 30, 2022, for the purposes 
of carrying out the Families First Coronavirus Response Act: Pro-
vided, That amounts provided under this heading in this Act may 
be transferred to and merged with ‘‘Operations Support’’: Provided 
further, That such amount is designated by the Congress as being 
for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985. 
TITLE IV 
DEPARTMENT OF HEALTH AND HUMAN SERVICES 
INDIAN HEALTH SERVICE 
INDIAN HEALTH SERVICES 
For an additional amount for ‘‘Indian Health Services’’, 
$64,000,000, to remain available until September 30, 2022, for 
health services consisting of SARS–CoV–2 or COVID–19 related 
items and services as described in section 6007 of division F of 
the Families First Coronavirus Response Act (or the administration 
of such products): Provided, That such amounts shall be allocated 
at the discretion of the Director of the Indian Health Service: 
Provided further, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985.
H. R. 6201—5 
TITLE V 
DEPARTMENT OF HEALTH AND HUMAN SERVICES 
ADMINISTRATION FOR COMMUNITY LIVING 
AGING AND DISABILITY SERVICES PROGRAMS 
For an additional amount for ‘‘Aging and Disability Services 
Programs’’, $250,000,000, to remain available until September 30, 
2021, for activities authorized under subparts 1 and 2 of part 
C, of title III, and under title VI, of the Older Americans Act 
of 1965 (‘‘OAA’’), of which $160,000,000 shall be for Home-Delivered 
Nutrition Services, $80,000,000 shall be for Congregate Nutrition 
Services, and $10,000,000 shall be for Nutrition Services for Native 
Americans: Provided, That State matching requirements under sec-
tions 304(d)(1)(D) and 309(b)(2) of the OAA shall not apply to 
funds made available under this heading in this Act: Provided 
further, That such amount is designated by the Congress as being 
for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985. 
OFFICE OF THE SECRETARY 
PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND 
For an additional amount for ‘‘Public Health and Social Services 
Emergency Fund’’, $1,000,000,000, to remain available until 
expended, for activities authorized under section 2812 of the Public 
Health Service Act (42 U.S.C. 300hh–11), in coordination with the 
Assistant Secretary for Preparedness and Response and the 
Administrator of the Centers for Medicare & Medicaid Services, 
to pay the claims of providers for reimbursement, as described 
in subsection (a)(3)(D) of such section 2812, for health services 
consisting of SARS–CoV–2 or COVID–19 related items and services 
as described in paragraph (1) of section 6001(a) of division F of 
the Families First Coronavirus Response Act (or the administration 
of such products) or visits described in paragraph (2) of such section 
for uninsured individuals: Provided, That the term ‘‘uninsured indi-
vidual’’ in this paragraph means an individual who is not enrolled 
in— 
(1) a Federal health care program (as defined under section 
1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)), 
including an individual who is eligible for medical assistance 
only because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902 
of the Social Security Act; or 
(2) a group health plan or health insurance coverage offered 
by a health insurance issuer in the group or individual market 
(as such terms are defined in section 2791 of the Public Health 
Service Act (42 U.S.C. 300gg-91)), or a health plan offered 
under chapter 89 of title 5, United States Code: 
Provided further, That such amount is designated by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985.
H. R. 6201—6 
TITLE VI 
DEPARTMENT OF VETERANS AFFAIRS 
VETERANS HEALTH ADMINISTRATION 
MEDICAL SERVICES 
For an additional amount for ‘‘Medical Services’’, $30,000,000, 
to remain available until September 30, 2022, for health services 
consisting of SARS–CoV–2 or COVID–19 related items and services 
as described in section 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such products): 
Provided, That such amount is designated by the Congress as 
being 
for 
an 
emergency 
requirement 
pursuant 
to 
section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985. 
MEDICAL COMMUNITY CARE 
For an additional amount for ‘‘Medical Community Care’’, 
$30,000,000, to remain available until September 30, 2022, for 
health services consisting of SARS–CoV–2 or COVID–19 related 
items and services as described in section 6006(b) of division F 
of the Families First Coronavirus Response Act (or the administra-
tion of such products): Provided, That such amount is designated 
by the Congress as being for an emergency requirement pursuant 
to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
TITLE VII 
GENERAL PROVISIONS—THIS ACT 
SEC. 1701. Not later than 30 days after the date of enactment 
of this Act, the head of each executive agency that receives funding 
in this Act shall provide a report detailing the anticipated uses 
of all such funding to the Committees on Appropriations of the 
House of Representatives and the Senate: Provided, That each 
report shall include estimated personnel and administrative costs, 
as well as the total amount of funding apportioned, allotted, obli-
gated, and expended, to date: Provided further, That each such 
plan shall be updated and submitted to such Committees every 
60 days until all funds are expended or expire. 
SEC. 1702. States and local governments receiving funds or 
assistance pursuant to this division shall ensure the respective 
State Emergency Operations Center receives regular and real-time 
reporting on aggregated data on testing and results from State 
and local public health departments, as determined by the Director 
of the Centers for Disease Control and Prevention, and that such 
data is transmitted to the Centers for Disease Control and Preven-
tion. 
SEC. 1703. Each amount appropriated or made available by 
this Act is in addition to amounts otherwise appropriated for the 
fiscal year involved. 
SEC. 1704. No part of any appropriation contained in this 
Act shall remain available for obligation beyond the current fiscal 
year unless expressly so provided herein.
H. R. 6201—7 
SEC. 1705. Unless otherwise provided for by this Act, the addi-
tional amounts appropriated by this Act to appropriations accounts 
shall be available under the authorities and conditions applicable 
to such appropriations accounts for fiscal year 2020. 
SEC. 1706. Each amount designated in this Act by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 shall be available (or rescinded or transferred, 
if applicable) only if the President subsequently so designates all 
such amounts and transmits such designations to the Congress. 
SEC. 1707. Any amount appropriated by this Act, designated 
by the Congress as an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 and subsequently so designated by the President, 
and transferred pursuant to transfer authorities provided by this 
Act shall retain such designation. 
This division may be cited as the ‘‘Second Coronavirus 
Preparedness and Response Supplemental Appropriations Act, 
2020’’. 
DIVISION B—NUTRITION WAIVERS 
TITLE I—MAINTAINING ESSENTIAL 
ACCESS TO LUNCH FOR STUDENTS ACT 
SEC. 2101. SHORT TITLE. 
This title may be cited as the ‘‘Maintaining Essential Access 
to Lunch for Students Act’’ or the ‘‘MEALS Act’’. 
SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES DUE TO 
COVID–19. 
(a) IN GENERAL.—The requirements under section 12(l)(1)(A)(iii) 
of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)(1)(A)(iii)) shall not apply to a qualified COVID–19 waiver. 
(b) ALLOWABLE INCREASE IN FEDERAL COSTS.—Notwithstanding 
paragraph (4) of section 12(l) of the Richard B. Russell National 
School Lunch Act (42 U.S.C. 1760(l)), the Secretary of Agriculture 
may grant a qualified COVID–19 waiver that increases Federal 
costs. 
(c) TERMINATION AFTER PERIODIC REVIEW.—The requirements 
under section 12(l)(5) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(l)(5)) shall not apply to a qualified 
COVID–19 waiver. 
(d) QUALIFIED COVID–19 WAIVER.—In this section, the term 
‘‘qualified COVID–19 waiver’’ means a waiver— 
(1) requested by a State (as defined in section 12(d)(8) 
of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(d)(8))) or eligible service provider under section 12(l) of 
the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)); and 
(2) to waive any requirement under such Act (42 U.S.C. 
1751 et seq.) or the Child Nutrition Act of 1966 (42 U.S.C. 
1771 et seq.), or any regulation issued under either such Act, 
for purposes of providing meals and meal supplements under 
such Acts during a school closure due to COVID–19.
H. R. 6201—8 
TITLE II—COVID—19 CHILD NUTRITION 
RESPONSE ACT 
SEC. 2201. SHORT TITLE. 
This title may be cited as the ‘‘COVID–19 Child Nutrition 
Response Act’’. 
SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIREMENT 
WAIVERS ADDRESSING COVID–19. 
(a) NATIONWIDE WAIVER.— 
(1) IN GENERAL.—Notwithstanding any other provision of 
law, the Secretary may establish a waiver for all States under 
section 12(l) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1760(l)), for purposes of— 
(A) providing meals and meal supplements under a 
qualified program; and 
(B) carrying out subparagraph (A) with appropriate 
safety measures with respect to COVID–19, as determined 
by the Secretary. 
(2) STATE ELECTION.—A waiver established under para-
graph (1) shall— 
(A) notwithstanding paragraph (2) of section 12(l) of 
the Richard B. Russell National School Lunch Act (42 
U.S.C. 1760(l)), apply automatically to any State that elects 
to be subject to the waiver without further application; 
and 
(B) not be subject to the requirements under paragraph 
(3) of such section. 
(b) CHILD AND ADULT CARE FOOD PROGRAM WAIVER.—Notwith-
standing any other provision of law, the Secretary may grant a 
waiver under section 12(l) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1760(l)) to allow non-congregate feeding under 
a child and adult care food program under section 17 of the Richard 
B. Russell National School Lunch Act (42 U.S.C. 1766) if such 
waiver is for the purposes of— 
(1) providing meals and meal supplements under such child 
and adult care food program; and 
(2) carrying out paragraph (1) with appropriate safety 
measures with respect to COVID–19, as determined by the 
Secretary. 
(c) MEAL PATTERN WAIVER.—Notwithstanding paragraph (4)(A) 
of section 12(l) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1760(l)) the Secretary may grant a waiver under 
such section that relates to the nutritional content of meals served 
if the Secretary determines that— 
(1) such waiver is necessary to provide meals and meal 
supplements under a qualified program; and 
(2) there is a supply chain disruption with respect to foods 
served under such a qualified program and such disruption 
is due to COVID–19. 
(d) REPORTS.—Each State that receives a waiver under sub-
section (a), (b), or (c), shall, not later than 1 year after the date 
such State received such waiver, submit a report to the Secretary 
that includes the following: 
(1) A summary of the use of such waiver by the State 
and eligible service providers.
H. R. 6201—9 
(2) A description of whether such waiver resulted in 
improved services to children. 
(e) SUNSET.—The authority of the Secretary to establish or 
grant a waiver under this section shall expire on September 30, 
2020. 
(f) DEFINITIONS.—In this section: 
(1) QUALIFIED
PROGRAM.—The term ‘‘qualified program’’ 
means the following: 
(A) The school lunch program under the Richard B. 
Russell National School Lunch Act (42 U.S.C. 1751 et seq.). 
(B) The school breakfast program under section 4 of 
the Child Nutrition Act of 1966 (42 U.S.C. 1773). 
(C) The child and adult care food program under sec-
tion 17 of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1766). 
(D) The summer food service program for children 
under section 13 of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1761). 
(2) SECRETARY.—The term ‘‘Secretary’’ means the Secretary 
of Agriculture. 
(3) STATE.—The term ‘‘State’’ has the meaning given such 
term in section 12(d)(8) of the Richard B. Russell National 
School Lunch Act (42 U.S.C. 1760(d)(8)). 
SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DURING CERTAIN 
PUBLIC HEALTH EMERGENCIES. 
(a) WAIVER AUTHORITY.— 
(1) IN GENERAL.—Notwithstanding any other provision of 
law, the Secretary may grant a request described in paragraph 
(2) to— 
(A) waive the requirement under section 17(d)(3)(C)(i) 
of 
the 
Child 
Nutrition 
Act 
of 
1966 
(42 
U.S.C. 
1786(d)(3)(C)(i)); and 
(B) defer anthropometric and bloodwork requirements 
necessary to determine nutritional risk. 
(2) REQUEST.—A request described in this paragraph is 
a request made to the Secretary by a State agency to waive, 
on behalf of the local agencies served by such State agency, 
the requirements described in paragraph (1) during any portion 
of the emergency period (as defined in paragraph (1)(B) of 
section 1135(g) of the Social Security Act (42 U.S.C. 1320b- 
5(g)) (beginning on or after the date of the enactment of this 
section). 
(b) REPORTS.— 
(1) LOCAL AGENCY REPORTS.—Each local agency that uses 
a waiver pursuant to subsection (a) shall, not later than 1 
year after the date such local agency uses such waiver, submit 
a report to the State agency serving such local agency that 
includes the following: 
(A) A summary of the use of such waiver by the local 
agency. 
(B) A description of whether such waiver resulted in 
improved services to women, infants, and children. 
(2) STATE
AGENCY
REPORTS.—Each State agency that 
receives a waiver under subsection (a) shall, not later than 
18 months after the date such State agency received such
H. R. 6201—10 
waiver, submit a report to the Secretary that includes the 
following: 
(A) A summary of the reports received by the State 
agency under paragraph (1). 
(B) A description of whether such waiver resulted in 
improved services to women, infants, and children. 
(c) SUNSET.—The authority under this section shall expire on 
September 30, 2020. 
(d) DEFINITIONS.—In this section: 
(1) LOCAL
AGENCY.—The term ‘‘local agency’’ has the 
meaning given the term in section 17(b) of the Child Nutrition 
Act of 1966 (42 U.S.C. 1786(b)). 
(2) NUTRITIONAL
RISK.—The term ‘‘nutritional risk’’ has 
the meaning given the term in section 17(b) of the Child Nutri-
tion Act of 1966 (42 U.S.C. 1786(b)). 
(3) SECRETARY.—The term ‘‘Secretary’’ means the Secretary 
of Agriculture. 
(4) STATE
AGENCY.— The term ‘‘State agency’’ has the 
meaning given the term in section 17(b) of the Child Nutrition 
Act of 1966 (42 U.S.C. 1786(b)). 
SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER UNDER WIC. 
(a) WAIVER AUTHORITY.— 
(1) IN GENERAL.—Notwithstanding any other provision of 
law, the Secretary of Agriculture may, if requested by a State 
agency (as defined in section 17(b) of the Child Nutrition Act 
of 1966 (42 U.S.C. 1786(b)), modify or waive any qualified 
administrative requirement with respect to such State agency. 
(2) QUALIFIED ADMINISTRATIVE REQUIREMENT.—In this sec-
tion, the term ‘‘qualified administrative requirement’’ means 
a regulatory requirement issued under section 17 of the Child 
Nutrition Act of 1966 (42 U.S.C. 1786) that the Secretary 
of Agriculture determines— 
(A) cannot be met by a State agency due to COVID– 
19; and 
(B) the modification or waiver of which is necessary 
to provide assistance under such section. 
(b) STATE AGENCY REPORTS.—Each State agency that receives 
a waiver under subsection (a)(1) shall, not later than 1 year after 
the date such State agency received such waiver, submit a report 
to the Secretary of Agriculture that includes the following: 
(1) A summary of the use of such waiver by the State 
agency. 
(2) A description of whether such waiver resulted in 
improved services to women, infants, and children. 
(c) SUNSET.—The authority under this section shall expire on 
September 30, 2020. 
TITLE III—SNAP WAIVERS 
SEC. 2301. SNAP FLEXIBILITY FOR LOW-INCOME JOBLESS WORKERS. 
(a) Beginning with the first month that begins after the enact-
ment of this Act and for each subsequent month through the end 
of the month subsequent to the month a public health emergency 
declaration by the Secretary of Health and Human Services under 
section 319 of the Public Health Service Act based on an outbreak
H. R. 6201—11 
of coronavirus disease 2019 (COVID–19) is lifted, eligibility for 
supplemental nutrition assistance program benefits shall not be 
limited under section 6(o)(2) of the Food and Nutrition Act of 
2008 unless an individual does not comply with the requirements 
of a program offered by the State agency (as defined in section 
3 of the Food and Nutrition Act of 2008) that meets the standards 
of subparagraphs (B) or (C) of such section 6(o)(2). 
(b) Beginning on the month subsequent to the month the public 
health emergency declaration by the Secretary of Health and 
Human Services under section 319 of the Public Health Service 
Act based on an outbreak of COVID–19 is lifted for purposes of 
section 6(o) of the Food and Nutrition Act of 2008, such State 
agency shall disregard any period during which an individual 
received benefits under the supplemental nutrition assistance pro-
gram prior to such month. 
SEC. 2302. ADDITIONAL SNAP FLEXIBILITIES IN A PUBLIC HEALTH 
EMERGENCY. 
(a) In the event of a public health emergency declaration by 
the Secretary of Health and Human Services under section 319 
of the Public Health Service Act based on an outbreak of coronavirus 
disease 2019 (COVID–19) and the issuance of an emergency or 
disaster declaration by a State based on an outbreak of COVID– 
19, the Secretary of Agriculture— 
(1) shall provide, at the request of a State agency (as 
defined in section 3 of the Food and Nutrition Act of 2008) 
that provides sufficient data (as determined by the Secretary 
through guidance) supporting such request, for emergency allot-
ments to households participating in the supplemental nutrition 
assistance program under the Food and Nutrition Act of 2008 
to address temporary food needs not greater than the applicable 
maximum monthly allotment for the household size; and 
(2) may adjust, at the request of State agencies or by 
guidance in consultation with one or more State agencies, 
issuance methods and application and reporting requirements 
under the Food and Nutrition Act of 2008 to be consistent 
with what is practicable under actual conditions in affected 
areas. (In making this adjustment, the Secretary shall consider 
the availability of offices and personnel in State agencies, any 
conditions that make reliance on electronic benefit transfer 
systems described in section 7(h) of the Food and Nutrition 
Act of 2008 impracticable, any disruptions of transportation 
and communication facilities, and any health considerations 
that warrant alternative approaches.) 
(b) Not later than 10 days after the date of the receipt or 
issuance of each document listed in paragraphs (1), (2), or (3) 
of this subsection, the Secretary of Agriculture shall make publicly 
available on the website of the Department the following documents: 
(1) Any request submitted by State agencies under sub-
section (a). 
(2) The Secretary’s approval or denial of each such request. 
(3) Any guidance issued under subsection (a)(2). 
(c) The Secretary of Agriculture shall, within 18 months after 
the public health emergency declaration described in subsection 
(a) is lifted, submit a report to the House and Senate Agriculture 
Committees with a description of the measures taken to address
H. R. 6201—12 
the food security needs of affected populations during the emer-
gency, any information or data supporting State agency requests, 
any additional measures that States requested that were not 
approved, and recommendations for changes to the Secretary’s 
authority under the Food and Nutrition Act of 2008 to assist the 
Secretary and States and localities in preparations for any future 
health emergencies. 
DIVISION C—EMERGENCY FAMILY AND 
MEDICAL LEAVE EXPANSION ACT 
SEC. 3101. SHORT TITLE. 
This Act may be cited as ‘‘Emergency Family and Medical 
Leave Expansion Act’’. 
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT 
OF 1993. 
(a) PUBLIC HEALTH EMERGENCY LEAVE.— 
(1) IN GENERAL.—Section 102(a)(1) of the Family and Med-
ical Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by 
adding at the end the following: 
‘‘(F) During the period beginning on the date the Emer-
gency Family and Medical Leave Expansion Act takes 
effect, and ending on December 31, 2020, because of a 
qualifying need related to a public health emergency in 
accordance with section 110.’’. 
(2) PAID LEAVE REQUIREMENT.—Section 102(c) of the Family 
and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended 
by striking ‘‘under subsection (a)’’ and inserting ‘‘under sub-
section (a) (other than certain periods of leave under subsection 
(a)(1)(F))’’. 
(b) REQUIREMENTS.—Title I of the Family and Medical Leave 
Act of 1993 (29 U.S.C. 2611 et seq.) is amended by adding at 
the end the following: 
‘‘SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE. 
‘‘(a) DEFINITIONS.—The following shall apply with respect to 
leave under section 102(a)(1)(F): 
‘‘(1) APPLICATION OF CERTAIN TERMS.—The definitions in 
section 101 shall apply, except as follows: 
‘‘(A) ELIGIBLE EMPLOYEE.—In lieu of the definition in 
sections 101(2)(A) and 101(2)(B)(ii), the term ‘eligible 
employee’ means an employee who has been employed for 
at least 30 calendar days by the employer with respect 
to whom leave is requested under section 102(a)(1)(F). 
‘‘(B) EMPLOYER THRESHOLD.—Section 101(4)(A)(i) shall 
be applied by substituting ‘fewer than 500 employees’ for 
‘50 or more employees for each working day during each 
of 20 or more calendar workweeks in the current or pre-
ceding calendar year’. 
‘‘(2) ADDITIONAL DEFINITIONS.—In addition to the defini-
tions described in paragraph (1), the following definitions shall 
apply with respect to leave under section 102(a)(1)(F): 
‘‘(A) QUALIFYING NEED RELATED TO A PUBLIC HEALTH 
EMERGENCY.—The term ‘qualifying need related to a public 
health emergency’, with respect to leave, means the
H. R. 6201—13 
employee is unable to work (or telework) due to a need 
for leave to care for the son or daughter under 18 years 
of age of such employee if the school or place of care 
has been closed, or the child care provider of such son 
or daughter is unavailable, due to a public health emer-
gency. 
‘‘(B) PUBLIC
HEALTH
EMERGENCY.—The term ‘public 
health emergency’ means an emergency with respect to 
COVID–19 declared by a Federal, State, or local authority. 
‘‘(C) CHILD CARE PROVIDER.—The term ‘child care pro-
vider’ means a provider who receives compensation for 
providing child care services on a regular basis, including 
an ‘eligible child care provider’ (as defined in section 658P 
of the Child Care and Development Block Grant Act of 
1990 (42 U.S.C. 9858n)). 
‘‘(D) SCHOOL.—The term ‘school’ means an ‘elementary 
school’ or ‘secondary school’ as such terms are defined 
in section 8101 of the Elementary and Secondary Education 
Act of 1965 (20 U.S.C. 7801). 
‘‘(3) REGULATORY
AUTHORITIES.—The Secretary of Labor 
shall have the authority to issue regulations for good cause 
under sections 553(b)(B) and 553(d)(A) of title 5, United States 
Code— 
‘‘(A) to exclude certain health care providers and emer-
gency responders from the definition of eligible employee 
under section 110(a)(1)(A); and 
‘‘(B) to exempt small businesses with fewer than 50 
employees from the requirements of section 102(a)(1)(F) 
when the imposition of such requirements would jeopardize 
the viability of the business as a going concern. 
‘‘(b) RELATIONSHIP TO PAID LEAVE.— 
‘‘(1) UNPAID LEAVE FOR INITIAL 10 DAYS.— 
‘‘(A) IN
GENERAL.—The first 10 days for which an 
employee takes leave under section 102(a)(1)(F) may consist 
of unpaid leave. 
‘‘(B) EMPLOYEE ELECTION.—An employee may elect to 
substitute any accrued vacation leave, personal leave, or 
medical or sick leave for unpaid leave under section 
102(a)(1)(F) in accordance with section 102(d)(2)(B). 
‘‘(2) PAID LEAVE FOR SUBSEQUENT DAYS.— 
‘‘(A) IN
GENERAL.—An employer shall provide paid 
leave for each day of leave under section 102(a)(1)(F) that 
an employee takes after taking leave under such section 
for 10 days. 
‘‘(B) CALCULATION.— 
‘‘(i) IN GENERAL.—Subject to clause (ii), paid leave 
under subparagraph (A) for an employee shall be cal-
culated based on— 
‘‘(I) an amount that is not less than two-thirds 
of an employee’s regular rate of pay (as determined 
under section 7(e) of the Fair Labor Standards 
Act of 1938 (29 U.S.C. 207(e)); and 
‘‘(II) the number of hours the employee would 
otherwise be normally scheduled to work (or the 
number of hours calculated under subparagraph 
(C)).
H. R. 6201—14 
‘‘(ii) CLARIFICATION.—In no event shall such paid 
leave exceed $200 per day and $10,000 in the aggre-
gate. 
‘‘(C) VARYING SCHEDULE HOURS CALCULATION.—In the 
case of an employee whose schedule varies from week to 
week to such an extent that an employer is unable to 
determine with certainty the number of hours the employee 
would have worked if such employee had not taken leave 
under section 102(a)(1)(F), the employer shall use the fol-
lowing in place of such number: 
‘‘(i) Subject to clause (ii), a number equal to the 
average number of hours that the employee was sched-
uled per day over the 6-month period ending on the 
date on which the employee takes such leave, including 
hours for which the employee took leave of any type. 
‘‘(ii) If the employee did not work over such period, 
the reasonable expectation of the employee at the time 
of hiring of the average number of hours per day 
that the employee would normally be scheduled to 
work. 
‘‘(c) NOTICE.—In any case where the necessity for leave under 
section 102(a)(1)(F) for the purpose described in subsection 
(a)(2)(A)(iii) is foreseeable, an employee shall provide the employer 
with such notice of leave as is practicable. 
‘‘(d) RESTORATION TO POSITION.— 
‘‘(1) IN GENERAL.—Section 104(a)(1) shall not apply with 
respect to an employee of an employer who employs fewer 
than 25 employees if the conditions described in paragraph 
(2) are met. 
‘‘(2) CONDITIONS.—The conditions described in this para-
graph are the following: 
‘‘(A) 
The 
employee 
takes 
leave 
under 
section 
102(a)(1)(F). 
‘‘(B) The position held by the employee when the leave 
commenced does not exist due to economic conditions or 
other changes in operating conditions of the employer— 
‘‘(i) that affect employment; and 
‘‘(ii) are caused by a public health emergency 
during the period of leave. 
‘‘(C) The employer makes reasonable efforts to restore 
the employee to a position equivalent to the position the 
employee held when the leave commenced, with equivalent 
employment benefits, pay, and other terms and conditions 
of employment. 
‘‘(D) If the reasonable efforts of the employer under 
subparagraph (C) fail, the employer makes reasonable 
efforts during the period described in paragraph (3) to 
contact the employee if an equivalent position described 
in subparagraph (C) becomes available. 
‘‘(3) CONTACT
PERIOD.—The period described under this 
paragraph is the 1-year period beginning on the earlier of— 
‘‘(A) the date on which the qualifying need related 
to a public health emergency concludes; or 
‘‘(B) the date that is 12 weeks after the date on which 
the employee’s leave under section 102(a)(1)(F) com-
mences.’’.
H. R. 6201—15 
SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING 
AGREEMENTS. 
(a) EMPLOYERS.—An employer signatory to a multiemployer 
collective bargaining agreement may, consistent with its bargaining 
obligations and its collective bargaining agreement, fulfill its obliga-
tions under section 110(b)(2) of title I of the Family and Medical 
Leave Act of 1993, as added by the Families First Coronavirus 
Response Act, by making contributions to a multiemployer fund, 
plan, or program based on the paid leave each of its employees 
is entitled to under such section while working under the multiem-
ployer collective bargaining agreement, provided that the fund, 
plan, or program enables employees to secure pay from such fund, 
plan, or program based on hours they have worked under the 
multiemployer collective bargaining agreement for paid leave taken 
under section 102(a)(1)(F) of title I of the Family and Medical 
Leave Act of 1993, as added by the Families First Coronavirus 
Response Act. 
(b) EMPLOYEES.—Employees who work under a multiemployer 
collective bargaining agreement into which their employers make 
contributions as provided in subsection (a) may secure pay from 
such fund, plan, or program based on hours they have worked 
under the multiemployer collective bargaining agreement for paid 
leave taken under section 102(a)(1)(F) of title I of the Family 
and Medical Leave Act of 1993, as added by the Families First 
Coronavirus Response Act. 
SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS. 
An employer under 110(a)(B) shall not be subject to section 
107(a) for a violation of section 102(a)(1)(F) if the employer does 
not meet the definition of employer set forth in Section 101(4)(A)(i). 
SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMER-
GENCY RESPONDERS. 
An employer of an employee who is a health care provider 
or an emergency responder may elect to exclude such employee 
from the application of the provisions in the amendments made 
under of section 3102 of this Act. 
SEC. 3106. EFFECTIVE DATE. 
This Act shall take effect not later than 15 days after the 
date of enactment of this Act. 
DIVISION D—EMERGENCY UNEMPLOY-
MENT 
INSURANCE 
STABILIZATION 
AND ACCESS ACT OF 2020 
SEC. 4101. SHORT TITLE. 
This division may be cited as the ‘‘Emergency Unemployment 
Insurance Stabilization and Access Act of 2020’’. 
SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSA-
TION ADMINISTRATION. 
(a) IN GENERAL.—Section 903 of the Social Security Act (42 
U.S.C. 1103) is amended by adding at the end the following:
H. R. 6201—16 
‘‘Emergency Transfers in Fiscal Year 2020 for Administration 
‘‘(h)(1)(A) In addition to any other amounts, the Secretary of 
Labor shall provide for the making of emergency administration 
grants in fiscal year 2020 to the accounts of the States in the 
Unemployment Trust Fund, in accordance with succeeding provi-
sions of this subsection. 
‘‘(B) The amount of an emergency administration grant with 
respect to a State shall, as determined by the Secretary of Labor, 
be equal to the amount obtained by multiplying $1,000,000,000 
by the same ratio as would apply under subsection (a)(2)(B) for 
purposes of determining such State’s share of any excess amount 
(as described in subsection (a)(1)) that would have been subject 
to transfer to State accounts, as of October 1, 2019, under the 
provisions of subsection (a). 
‘‘(C) Of the emergency administration grant determined under 
subparagraph (B) with respect to a State— 
‘‘(i) not later than 60 days after the date of enactment 
of this subsection, 50 percent shall be transferred to the account 
of such State upon a certification by the Secretary of Labor 
to the Secretary of the Treasury that the State meets the 
requirements of paragraph (2); and 
‘‘(ii) only with respect to a State in which the number 
of unemployment compensation claims has increased by at least 
10 percent over the same quarter in the previous calendar 
year, the remainder shall be transferred to the account of 
such State upon a certification by the Secretary of Labor to 
the Secretary of the Treasury that the State meets the require-
ments of paragraph (3). 
‘‘(2) The requirements of this paragraph with respect to a 
State are the following: 
‘‘(A) The State requires employers to provide notification 
of the availability of unemployment compensation to employees 
at the time of separation from employment. Such notification 
may be based on model notification language issued by the 
Secretary of Labor. 
‘‘(B) The State ensures that applications for unemployment 
compensation, and assistance with the application process, are 
accessible in at least two of the following: in-person, by phone, 
or online. 
‘‘(C) The State notifies applicants when an application is 
received and is being processed, and in any case in which 
an application is unable to be processed, provides information 
about steps the applicant can take to ensure the successful 
processing of the application. 
‘‘(3) The requirements of this paragraph with respect to a 
State are the following: 
‘‘(A) The State has expressed its commitment to maintain 
and strengthen access to the unemployment compensation 
system, including through initial and continued claims. 
‘‘(B) The State has demonstrated steps it has taken or 
will take to ease eligibility requirements and access to 
unemployment compensation for claimants, including waiving 
work search requirements and the waiting week, and non- 
charging employers directly impacted by COVID–19 due to 
an illness in the workplace or direction from a public health 
official to isolate or quarantine workers.
H. R. 6201—17 
‘‘(4) Any amount transferred to the account of a State under 
this subsection may be used by such State only for the administra-
tion of its unemployment compensation law, including by taking 
such steps as may be necessary to ensure adequate resources in 
periods of high demand. 
‘‘(5) Not later than 1 year after the date of enactment of 
the Emergency Unemployment Insurance Stabilization and Access 
Act of 2020, each State receiving emergency administration grant 
funding under paragraph (1)(C)(i) shall submit to the Secretary 
of Labor, the Committee on Ways and Means of the House of 
Representatives, and the Committee on Finance of the Senate, 
a report that includes— 
‘‘(A) an analysis of the recipiency rate for unemployment 
compensation in the State as such rate has changed over time; 
‘‘(B) a description of steps the State intends to take to 
increase such recipiency rate. 
‘‘(6)(A) Notwithstanding any other provision of law, the Sec-
retary of the Treasury shall transfer from the general fund of 
the Treasury (from funds not otherwise appropriated) to the employ-
ment security administration account (as established by section 
901 of the Social Security Act) such sums as the Secretary of 
Labor estimates to be necessary for purposes of making the trans-
fers described in paragraph (1)(C). 
‘‘(B) There are appropriated from the general fund of the 
Treasury, without fiscal year limitation, the sums referred to in 
the preceding sentence and such sums shall not be required to 
be repaid.’’. 
(b) EMERGENCY FLEXIBILITY.—Notwithstanding any other law, 
if a State modifies its unemployment compensation law and policies 
with respect to work search, waiting week, good cause, or employer 
experience rating on an emergency temporary basis as needed to 
respond to the spread of COVID–19, such modifications shall be 
disregarded for the purposes of applying section 303 of the Social 
Security Act and section 3304 of the Internal Revenue Code of 
1986 to such State law. 
(c) REGULATIONS.—The Secretary of Labor may prescribe any 
regulations, operating instructions, or other guidance necessary to 
carry out the amendment made by subsection (a). 
SEC. 4103. TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES. 
Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C. 
1322(b)(10)(A)) is amended by striking ‘‘beginning on the date of 
enactment of this paragraph and ending on December 31, 2010’’ 
and inserting ‘‘beginning on the date of enactment of the Emergency 
Unemployment Insurance Stabilization and Access Act of 2020 and 
ending on December 31, 2020’’. 
SEC. 4104. TECHNICAL ASSISTANCE AND GUIDANCE FOR SHORT-TIME 
COMPENSATION PROGRAMS. 
The Secretary of Labor shall assist States in establishing, 
implementing, and improving the employer awareness of short- 
time compensation programs (as defined in section 3306(v) of the 
Internal Revenue Code of 1986) to help avert layoffs, including 
by providing technical assistance and guidance.
H. R. 6201—18 
SEC. 4105. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT 
COMPENSATION FOR A LIMITED PERIOD. 
(a) IN GENERAL.—In the case of sharable extended compensa-
tion and sharable regular compensation paid for weeks of unemploy-
ment beginning after the date of the enactment of this section 
and before December 31, 2020 (and only with respect to States 
that receive emergency administration grant funding under clauses 
(i) and (ii) of section 903(h)(1)(C) of the Social Security Act (42 
U.S.C. 1102(h)(1)(C))), section 204(a)(1) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
3304 note) shall be applied by substituting ‘‘100 percent of’’ for 
‘‘one-half of’’. 
(b) TEMPORARY FEDERAL MATCHING FOR THE FIRST WEEK OF 
EXTENDED BENEFITS FOR STATES WITH NO WAITING WEEK.—With 
respect to weeks of unemployment beginning after the date of 
the enactment of this Act and ending on or before December 31, 
2020, subparagraph (B) of section 204(a)(2) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
3304 note) shall not apply. 
(c) DEFINITIONS.—For purposes of this section— 
(1) the terms ‘‘sharable extended compensation’’ and ‘‘shar-
able regular compensation’’ have the respective meanings given 
such terms under section 204 of the Federal-State Extended 
Unemployment Compensation Act of 1970; and 
(2) the term ‘‘week’’ has the meaning given such term 
under section 205 of the Federal-State Extended Unemployment 
Compensation Act of 1970. 
(d) REGULATIONS.—The Secretary of Labor may prescribe any 
operating instructions or regulations necessary to carry out this 
section. 
DIVISION E—EMERGENCY PAID SICK 
LEAVE ACT 
SEC. 5101. SHORT TITLE. 
This Act may be cited as the ‘‘Emergency Paid Sick Leave 
Act’’. 
SEC. 5102. PAID SICK TIME REQUIREMENT. 
(a) IN GENERAL.—An employer shall provide to each employee 
employed by the employer paid sick time to the extent that the 
employee is unable to work (or telework) due to a need for leave 
because: 
(1) The employee is subject to a Federal, State, or local 
quarantine or isolation order related to COVID–19. 
(2) The employee has been advised by a health care pro-
vider to self-quarantine due to concerns related to COVID– 
19. 
(3) The employee is experiencing symptoms of COVID– 
19 and seeking a medical diagnosis. 
(4) The employee is caring for an individual who is subject 
to an order as described in subparagraph (1) or has been 
advised as described in paragraph (2). 
(5) The employee is caring for a son or daughter of such 
employee if the school or place of care of the son or daughter
H. R. 6201—19 
has been closed, or the child care provider of such son or 
daughter is unavailable, due to COVID–19 precautions. 
(6) The employee is experiencing any other substantially 
similar condition specified by the Secretary of Health and 
Human Services in consultation with the Secretary of the 
Treasury and the Secretary of Labor. 
Except that an employer of an employee who is a health care 
provider or an emergency responder may elect to exclude such 
employee from the application of this subsection. 
(b) DURATION OF PAID SICK TIME.— 
(1) IN GENERAL.—An employee shall be entitled to paid 
sick time for an amount of hours determined under paragraph 
(2). 
(2) AMOUNT OF HOURS.—The amount of hours of paid sick 
time to which an employee is entitled shall be as follows: 
(A) For full-time employees, 80 hours. 
(B) For part-time employees, a number of hours equal 
to the number of hours that such employee works, on 
average, over a 2-week period. 
(3) CARRYOVER.—Paid sick time under this section shall 
not carry over from 1 year to the next. 
(c) EMPLOYER’S TERMINATION OF PAID SICK TIME.—Paid sick 
time provided to an employee under this Act shall cease beginning 
with the employee’s next scheduled workshift immediately following 
the termination of the need for paid sick time under subsection 
(a). 
(d) PROHIBITION.—An employer may not require, as a condition 
of providing paid sick time under this Act, that the employee 
involved search for or find a replacement employee to cover the 
hours during which the employee is using paid sick time. 
(e) USE OF PAID SICK TIME.— 
(1) IN GENERAL.—The paid sick time under subsection (a) 
shall be available for immediate use by the employee for the 
purposes described in such subsection, regardless of how long 
the employee has been employed by an employer. 
(2) SEQUENCING.— 
(A) IN GENERAL.—An employee may first use the paid 
sick time under subsection (a) for the purposes described 
in such subsection. 
(B) PROHIBITION.—An employer may not require an 
employee to use other paid leave provided by the employer 
to the employee before the employee uses the paid sick 
time under subsection (a). 
SEC. 5103. NOTICE. 
(a) IN GENERAL.—Each employer shall post and keep posted, 
in conspicuous places on the premises of the employer where notices 
to employees are customarily posted, a notice, to be prepared or 
approved by the Secretary of Labor, of the requirements described 
in this Act. 
(b) MODEL NOTICE.—Not later than 7 days after the date of 
enactment of this Act, the Secretary of Labor shall make publicly 
available a model of a notice that meets the requirements of sub-
section (a). 
SEC. 5104. PROHIBITED ACTS. 
It shall be unlawful for any employer to discharge, discipline, 
or in any other manner discriminate against any employee who—
H. R. 6201—20 
(1) takes leave in accordance with this Act; and 
(2) has filed any complaint or instituted or caused to be 
instituted any proceeding under or related to this Act (including 
a proceeding that seeks enforcement of this Act), or has testified 
or is about to testify in any such proceeding. 
SEC. 5105. ENFORCEMENT. 
(a) UNPAID SICK LEAVE.—An employer who violates section 
5102 shall— 
(1) be considered to have failed to pay minimum wages 
in violation of section 6 of the Fair Labor Standards Act of 
1938 (29 U.S.C. 206); and 
(2) be subject to the penalties described in sections 16 
and 17 of such Act (29 U.S.C. 216; 217) with respect to such 
violation. 
(b) UNLAWFUL TERMINATION.—An employer who willfully vio-
lates section 5104 shall— 
(1) be considered to be in violation of section 15(a)(3) of 
the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); 
and 
(2) be subject to the penalties described in sections 16 
and 17 of such Act (29 U.S.C. 216; 217) with respect to such 
violation. 
SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING 
AGREEMENTS. 
(a) EMPLOYERS.—An employer signatory to a multiemployer 
collective bargaining agreement may, consistent with its bargaining 
obligations and its collective bargaining agreement, fulfill its obliga-
tions under this Act by making contributions to a multiemployer 
fund, plan, or program based on the hours of paid sick time each 
of its employees is entitled to under this Act while working under 
the multiemployer collective bargaining agreement, provided that 
the fund, plan, or program enables employees to secure pay from 
such fund, plan, or program based on hours they have worked 
under the multiemployer collective bargaining agreement and for 
the uses specified under section 5102(a). 
(b) EMPLOYEES.—Employees who work under a multiemployer 
collective bargaining agreement into which their employers make 
contributions as provided in subsection (a) may secure pay from 
such fund, plan, or program based on hours they have worked 
under the multiemployer collective bargaining agreement for the 
uses specified in section 5102(a). 
SEC. 5107. RULES OF CONSTRUCTION. 
Nothing in this Act shall be construed— 
(1) to in any way diminish the rights or benefits that 
an employee is entitled to under any— 
(A) other Federal, State, or local law; 
(B) collective bargaining agreement; or 
(C) existing employer policy; or 
(2) to require financial or other reimbursement to an 
employee from an employer upon the employee’s termination, 
resignation, retirement, or other separation from employment 
for paid sick time under this Act that has not been used 
by such employee.
H. R. 6201—21 
SEC. 5108. EFFECTIVE DATE. 
This Act, and the requirements under this Act, shall take 
effect not later than 15 days after the date of enactment of this 
Act. 
SEC. 5109. SUNSET. 
This Act, and the requirements under this Act, shall expire 
on December 31, 2020. 
SEC. 5110. DEFINITIONS. 
For purposes of the Act: 
(1) EMPLOYEE.—The terms ‘‘employee’’ means an individual 
who is— 
(A)(i) an employee, as defined in section 3(e) of the 
Fair Labor Standards Act of 1938 (29 U.S.C. 203(e)), who 
is not covered under subparagraph (E) or (F), including 
such an employee of the Library of Congress, except that 
a reference in such section to an employer shall be consid-
ered to be a reference to an employer described in clauses 
(i)(I) and (ii) of paragraph (5)(A); or 
(ii) an employee of the Government Accountability 
Office; 
(B) a State employee described in section 304(a) of 
the Government Employee Rights Act of 1991 (42 U.S.C. 
2000e–16c(a)); 
(C) a covered employee, as defined in section 101 of 
the Congressional Accountability Act of 1995 (2 U.S.C. 
1301), other than an applicant for employment; 
(D) a covered employee, as defined in section 411(c) 
of title 3, United States Code; 
(E) a Federal officer or employee covered under sub-
chapter V of chapter 63 of title 5, United States Code; 
or 
(F) any other individual occupying a position in the 
civil service (as that term is defined in section 2101(1) 
of title 5, United States Code). 
(2) EMPLOYER.— 
(A) IN GENERAL.—The term ‘‘employer’’ means a person 
who is— 
(i)(I) a covered employer, as defined in subpara-
graph (B), who is not covered under subclause (V); 
(II) an entity employing a State employee described 
in section 304(a) of the Government Employee Rights 
Act of 1991; 
(III) an employing office, as defined in section 101 
of the Congressional Accountability Act of 1995; 
(IV) an employing office, as defined in section 
411(c) of title 3, United States Code; or 
(V) an Executive Agency as defined in section 105 
of title 5, United States Code, and including the U.S. 
Postal Service and the Postal Regulatory Commission; 
and 
(ii) engaged in commerce (including government), 
or an industry or activity affecting commerce (including 
government), as defined in subparagraph (B)(iii). 
(B) COVERED EMPLOYER.—
H. R. 6201—22 
(i) IN
GENERAL.—In subparagraph (A)(i)(I), the 
term ‘‘covered employer’’— 
(I) means any person engaged in commerce 
or in any industry or activity affecting commerce 
that— 
(aa) in the case of a private entity or 
individual, employs fewer than 500 employees; 
and 
(bb) in the case of a public agency or any 
other entity that is not a private entity or 
individual, employs 1 or more employees; 
(II) includes— 
(aa) includes any person acting directly 
or indirectly in the interest of an employer 
in relation to an employee (within the meaning 
of such phrase in section 3(d) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 203(d)); and 
(bb) any successor in interest of an 
employer; 
(III) includes any ‘‘public agency’’, as defined 
in section 3(x) of the Fair Labor Standards Act 
of 1938 (29 U.S.C. 203(x)); and 
(IV) includes the Government Accountability 
Office and the Library of Congress. 
(ii) PUBLIC AGENCY.—For purposes of clause (i)(IV), 
a public agency shall be considered to be a person 
engaged in commerce or in an industry or activity 
affecting commerce. 
(iii) DEFINITIONS.—For purposes of this subpara-
graph: 
(I) COMMERCE.—The terms ‘‘commerce’’ and 
‘‘industry or activity affecting commerce’’ means 
any activity, business, or industry in commerce 
or in which a labor dispute would hinder or 
obstruct commerce or the free flow of commerce, 
and 
include 
‘‘commerce’’ 
and 
any 
‘‘industry 
affecting commerce’’, as defined in paragraphs (1) 
and (3) of section 501 of the Labor Management 
Relations Act of 1947 (29 U.S.C. 142 (1) and (3)). 
(II) EMPLOYEE.—The term ‘‘employee’’ has the 
same meaning given such term in section 3(e) of 
the Fair Labor Standards Act of 1938 (29 U.S.C. 
203(e)). 
(III) PERSON.—The term ‘‘person’’ has the 
same meaning given such term in section 3(a) 
of the Fair Labor Standards Act of 1938 (29 U.S.C. 
203(a)). 
(3) FLSA TERMS.—The terms ‘‘employ’’ and ‘‘State’’ have 
the meanings given such terms in section 3 of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 203). 
(4) FMLA TERMS.—The terms ‘‘health care provider’’ and 
‘‘son or daughter’’ have the meanings given such terms in 
section 101 of the Family and Medical Leave Act of 1993 
(29 U.S.C. 2611). 
(5) PAID SICK TIME.— 
(A) IN GENERAL.—The term ‘‘paid sick time’’ means 
an increment of compensated leave that—
H. R. 6201—23 
(i) is provided by an employer for use during an 
absence from employment for a reason described in 
any paragraph of section 2(a); and 
(ii) is calculated based on the employee’s required 
compensation under subparagraph (B) and the number 
of hours the employee would otherwise be normally 
scheduled to work (or the number of hours calculated 
under subparagraph (C)), except that in no event shall 
such paid sick time exceed— 
(I) $511 per day and $5,110 in the aggregate 
for a use described in paragraph (1), (2), or (3) 
of section 5102(a); and 
(II) $200 per day and $2,000 in the aggregate 
for a use described in paragraph (4), (5), or (6) 
of section 5102(a). 
(B) REQUIRED COMPENSATION.— 
(i) IN GENERAL.—Subject to subparagraph (A)(ii), 
the employee’s required compensation under this 
subparagraph shall be not less than the greater of 
the following: 
(I) The employee’s regular rate of pay (as 
determined under section 7(e) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 207(e)). 
(II) The minimum wage rate in effect under 
section 6(a)(1) of the Fair Labor Standards Act 
of 1938 (29 U.S.C. 206(a)(1)). 
(III) The minimum wage rate in effect for such 
employee in the applicable State or locality, which-
ever is greater, in which the employee is employed. 
(ii) SPECIAL RULE FOR CARE OF FAMILY MEMBERS.— 
Subject to subparagraph (A)(ii), with respect to any 
paid sick time provided for any use described in para-
graph (4), (5), or (6) of section 5102(a), the employee’s 
required compensation under this subparagraph shall 
be two-thirds of the amount described in clause (B)(i). 
(C) VARYING SCHEDULE HOURS CALCULATION.—In the 
case of a part-time employee described in section 
5102(b)(2)(B) whose schedule varies from week to week 
to such an extent that an employer is unable to determine 
with certainty the number of hours the employee would 
have worked if such employee had not taken paid sick 
time under section 2(a), the employer shall use the fol-
lowing in place of such number: 
(i) Subject to clause (ii), a number equal to the 
average number of hours that the employee was sched-
uled per day over the 6-month period ending on the 
date on which the employee takes the paid sick time, 
including hours for which the employee took leave 
of any type. 
(ii) If the employee did not work over such period, 
the reasonable expectation of the employee at the time 
of hiring of the average number of hours per day 
that the employee would normally be scheduled to 
work. 
(D) GUIDELINES.—Not later than 15 days after the 
date of the enactment of this Act, the Secretary of Labor
H. R. 6201—24 
shall issue guidelines to assist employers in calculating 
the amount of paid sick time under subparagraph (A). 
(E) REASONABLE NOTICE.—After the first workday (or 
portion thereof) an employee receives paid sick time under 
this Act, an employer may require the employee to follow 
reasonable notice procedures in order to continue receiving 
such paid sick time. 
SEC. 5111. REGULATORY AUTHORITIES. 
The Secretary of Labor shall have the authority to issue regula-
tions for good cause under sections 553(b)(B) and 553(d)(A) of title 
5, United States Code— 
(1) to exclude certain health care providers and emergency 
responders from the definition of employee under section 
5110(1) including by allowing the employer of such health care 
providers and emergency responders to opt out; 
(2) to exempt small businesses with fewer than 50 
employees from the requirements of section 5102(a)(5) when 
the imposition of such requirements would jeopardize the 
viability of the business as a going concern; and 
(3) as necessary, to carry out the purposes of this Act, 
including to ensure consistency between this Act and Division 
C and Division G of the Families First Coronavirus Response 
Act. 
DIVISION F—HEALTH PROVISIONS 
SEC. 6001. COVERAGE OF TESTING FOR COVID–19. 
(a) IN GENERAL.—A group health plan and a health insurance 
issuer offering group or individual health insurance coverage 
(including a grandfathered health plan (as defined in section 1251(e) 
of the Patient Protection and Affordable Care Act)) shall provide 
coverage, and shall not impose any cost sharing (including 
deductibles, copayments, and coinsurance) requirements or prior 
authorization or other medical management requirements, for the 
following items and services furnished during any portion 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)) beginning on 
or after the date of the enactment of this Act: 
(1) In vitro diagnostic products (as defined in section 
809.3(a) of title 21, Code of Federal Regulations) for the detec-
tion of SARS–CoV–2 or the diagnosis of the virus that causes 
COVID–19 that are approved, cleared, or authorized under 
section 510(k), 513, 515 or 564 of the Federal Food, Drug, 
and Cosmetic Act, and the administration of such in vitro 
diagnostic products. 
(2) Items and services furnished to an individual during 
health care provider office visits (which term in this paragraph 
includes in-person visits and telehealth visits), urgent care 
center visits, and emergency room visits that result in an 
order for or administration of an in vitro diagnostic product 
described in paragraph (1), but only to the extent such items 
and services relate to the furnishing or administration of such 
product or to the evaluation of such individual for purposes 
of determining the need of such individual for such product.
H. R. 6201—25 
(b) ENFORCEMENT.—The provisions of subsection (a) shall be 
applied by the Secretary of Health and Human Services, Secretary 
of Labor, and Secretary of the Treasury to group health plans 
and health insurance issuers offering group or individual health 
insurance coverage as if included in the provisions of part A of 
title XXVII of the Public Health Service Act, part 7 of the Employee 
Retirement Income Security Act of 1974, and subchapter B of 
chapter 100 of the Internal Revenue Code of 1986, as applicable. 
(c) IMPLEMENTATION.—The Secretary of Health and Human 
Services, Secretary of Labor, and Secretary of the Treasury may 
implement the provisions of this section through sub-regulatory 
guidance, program instruction or otherwise. 
(d) TERMS.—The terms ‘‘group health plan’’; ‘‘health insurance 
issuer’’; ‘‘group health insurance coverage’’, and ‘‘individual health 
insurance coverage’’ have the meanings given such terms in section 
2791 of the Public Health Service Act (42 U.S.C. 300gg–91), section 
733 of the Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1191b), and section 9832 of the Internal Revenue Code 
of 1986, as applicable. 
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM 
FOR CERTAIN VISITS RELATING TO TESTING FOR COVID– 
19. 
(a) IN GENERAL.—Section 1833 of the Social Security Act (42 
U.S.C. 1395l) is amended— 
(1) in subsection (a)(1)— 
(A) by striking ‘‘and’’ before ‘‘(CC)’’; and 
(B) by inserting before the period at the end the fol-
lowing: ‘‘, and (DD) with respect to a specified COVID– 
19 testing-related service described in paragraph (1) of 
subsection (cc) for which payment may be made under 
a specified outpatient payment provision described in para-
graph (2) of such subsection, the amounts paid shall be 
100 percent of the payment amount otherwise recognized 
under such respective specified outpatient payment provi-
sion for such service,’’; 
(2) in subsection (b), in the first sentence— 
(A) by striking ‘‘and’’ before ‘‘(10)’’; and 
(B) by inserting before the period at the end the fol-
lowing: ‘‘, and (11) such deductible shall not apply with 
respect to any specified COVID–19 testing-related service 
described in paragraph (1) of subsection (cc) for which 
payment may be made under a specified outpatient pay-
ment provision described in paragraph (2) of such sub-
section’’; and 
(3) by adding at the end the following new subsection: 
‘‘(cc) SPECIFIED COVID–19 TESTING-RELATED SERVICES.—For 
purposes of subsection (a)(1)(DD): 
‘‘(1) DESCRIPTION.— 
‘‘(A) IN
GENERAL.—A specified COVID–19 testing- 
related service described in this paragraph is a medical 
visit that— 
‘‘(i) is in any of the categories of HCPCS evaluation 
and management service codes described in subpara-
graph (B); 
‘‘(ii) is furnished during any portion of the emer-
gency period (as defined in section 1135(g)(1)(B))
H. R. 6201—26 
(beginning on or after the date of enactment of this 
subsection); 
‘‘(iii) results in an order for or administration of 
a clinical diagnostic laboratory test described in section 
1852(a)(1)(B)(iv)(IV); and 
‘‘(iv) relates to the furnishing or administration 
of such test or to the evaluation of such individual 
for purposes of determining the need of such individual 
for such test. 
‘‘(B) CATEGORIES OF HCPCS CODES.—For purposes of 
subparagraph (A), the categories of HCPCS evaluation and 
management services codes are the following: 
‘‘(i) Office and other outpatient services. 
‘‘(ii) Hospital observation services. 
‘‘(iii) Emergency department services. 
‘‘(iv) Nursing facility services. 
‘‘(v) Domiciliary, rest home, or custodial care serv-
ices. 
‘‘(vi) Home services. 
‘‘(vii) Online digital evaluation and management 
services. 
‘‘(2) SPECIFIED OUTPATIENT PAYMENT PROVISION.—A speci-
fied outpatient payment provision described in this paragraph 
is any of the following: 
‘‘(A) The hospital outpatient prospective payment 
system under subsection (t). 
‘‘(B) The physician fee schedule under section 1848. 
‘‘(C) The prospective payment system developed under 
section 1834(o). 
‘‘(D) Section 1834(g), with respect to an outpatient 
critical access hospital service. 
‘‘(E) The payment basis determined in regulations 
pursuant to section 1833(a)(3) for rural health clinic serv-
ices.’’. 
(b) CLAIMS MODIFIER.—The Secretary of Health and Human 
Services shall provide for an appropriate modifier (or other identi-
fier) to include on claims to identify, for purposes of subparagraph 
(DD) of section 1833(a)(1), as added by subsection (a), specified 
COVID–19 testing-related services described in paragraph (1) of 
section 1833(cc) of the Social Security Act, as added by subsection 
(a), for which payment may be made under a specified outpatient 
payment provision described in paragraph (2) of such subsection. 
(c) IMPLEMENTATION.—Notwithstanding any other provision of 
law, the Secretary of Health and Human Services may implement 
the provisions of, including amendments made by, this section 
through program instruction or otherwise. 
SEC. 6003. COVERAGE OF TESTING FOR COVID–19 AT NO COST SHARING 
UNDER THE MEDICARE ADVANTAGE PROGRAM. 
(a) IN GENERAL.—Section 1852(a)(1)(B) of the Social Security 
Act (42 U.S.C. 1395w–22(a)(1)(B)) is amended— 
(1) in clause (iv)— 
(A) by redesignating subclause (IV) as subclause (VI); 
and 
(B) by inserting after subclause (III) the following new 
subclauses:
H. R. 6201—27 
‘‘(IV) 
Clinical 
diagnostic 
laboratory 
test 
administered during any portion of the emergency 
period defined in paragraph (1)(B) of section 
1135(g) beginning on or after the date of the enact-
ment of the Families First Coronavirus Response 
Act for the detection of SARS–CoV–2 or the diag-
nosis of the virus that causes COVID–19 and the 
administration of such test. 
‘‘(V) Specified COVID–19 testing-related serv-
ices (as described in section 1833(cc)(1)) for which 
payment would be payable under a specified out-
patient payment provision described in section 
1833(cc)(2).’’; 
(2) in clause (v), by inserting ‘‘, other than subclauses 
(IV) and (V) of such clause,’’ after ‘‘clause (iv)’’; and 
(3) by adding at the end the following new clause: 
‘‘(vi) PROHIBITION
OF
APPLICATION
OF
CERTAIN 
REQUIREMENTS FOR COVID–19 TESTING.—In the case of 
a product or service described in subclause (IV) or 
(V), respectively, of clause (iv) that is administered 
or furnished during any portion of the emergency 
period described in such subclause beginning on or 
after the date of the enactment of this clause, an 
MA plan may not impose any prior authorization or 
other utilization management requirements with 
respect to the coverage of such a product or service 
under such plan.’’. 
(b) IMPLEMENTATION.—Notwithstanding any other provision of 
law, the Secretary of Health and Human Services may implement 
the amendments made by this section by program instruction or 
otherwise. 
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID–19 TESTING 
UNDER MEDICAID AND CHIP. 
(a) MEDICAID.— 
(1) IN GENERAL.—Section 1905(a)(3) of the Social Security 
Act (42 U.S.C. 1396d(a)(3)) is amended— 
(A) by striking ‘‘other laboratory’’ and inserting ‘‘(A) 
other laboratory’’; 
(B) by inserting ‘‘and’’ after the semicolon; and 
(C) by adding at the end the following new subpara-
graph: 
‘‘(B) in vitro diagnostic products (as defined in section 
809.3(a) of title 21, Code of Federal Regulations) administered 
during any portion of the emergency period defined in para-
graph (1)(B) of section 1135(g) beginning on or after the date 
of the enactment of this subparagraph for the detection of 
SARS–CoV–2 or the diagnosis of the virus that causes COVID– 
19 that are approved, cleared, or authorized under section 
510(k), 513, 515 or 564 of the Federal Food, Drug, and Cosmetic 
Act, and the administration of such in vitro diagnostic prod-
ucts;’’. 
(2) NO COST SHARING.— 
(A) IN GENERAL.—Subsections (a)(2) and (b)(2) of sec-
tion 1916 of the Social Security Act (42 U.S.C. 1396o) 
are each amended—
H. R. 6201—28 
(i) in subparagraph (D), by striking ‘‘or’’ at the 
end; 
(ii) in subparagraph (E), by striking ‘‘; and’’ and 
inserting a comma; and 
(iii) by adding at the end the following new sub-
paragraphs: 
‘‘(F) any in vitro diagnostic product described in section 
1905(a)(3)(B) that is administered during any portion of 
the emergency period described in such section beginning 
on or after the date of the enactment of this subparagraph 
(and the administration of such product), or 
‘‘(G) COVID–19 testing-related services for which pay-
ment may be made under the State plan; and’’. 
(B) APPLICATION TO ALTERNATIVE COST SHARING.—Sec-
tion 1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 
1396o–1(b)(3)(B)) is amended by adding at the end the 
following new clause: 
‘‘(xi) Any in vitro diagnostic product described in 
section 1905(a)(3)(B) that is administered during any 
portion of the emergency period described in such sec-
tion beginning on or after the date of the enactment 
of this clause (and the administration of such product) 
and any visit described in section 1916(a)(2)(G) that 
is furnished during any such portion.’’. 
(C) CLARIFICATION.—The amendments made this para-
graph shall apply with respect to a State plan of a territory 
in the same manner as a State plan of one of the 50 
States. 
(3) STATE OPTION TO PROVIDE COVERAGE FOR UNINSURED 
INDIVIDUALS.— 
(A) IN
GENERAL.—Section 1902(a)(10) of the Social 
Security Act (42 U.S.C. 1396a(a)(10)) is amended— 
(i) in subparagraph (A)(ii)— 
(I) in subclause (XXI), by striking ‘‘or’’ at the 
end; 
(II) in subclause (XXII), by adding ‘‘or’’ at the 
end; and 
(III) by adding at the end the following new 
subclause: 
‘‘(XXIII) during any portion of the emergency 
period defined in paragraph (1)(B) of section 
1135(g) beginning on or after the date of the enact-
ment of this subclause, who are uninsured individ-
uals (as defined in subsection (ss));’’; and 
(ii) in the matter following subparagraph (G)— 
(I) by striking ‘‘and (XVII)’’ and inserting ‘‘, 
(XVII)’’; and 
(II) by inserting after ‘‘instead of through sub-
clause (VIII)’’ the following: ‘‘, and (XVIII) the med-
ical assistance made available to an uninsured 
individual (as defined in subsection (ss)) who is 
eligible for medical assistance only because of 
subparagraph (A)(ii)(XXIII) shall be limited to 
medical assistance for any in vitro diagnostic 
product described in section 1905(a)(3)(B) that is 
administered during any portion of the emergency 
period described in such section beginning on or
H. R. 6201—29 
after the date of the enactment of this subclause 
(and the administration of such product) and any 
visit described in section 1916(a)(2)(G) that is fur-
nished during any such portion’’. 
(B) RECEIPT AND INITIAL PROCESSING OF APPLICATIONS 
AT CERTAIN LOCATIONS.—Section 1902(a)(55) of the Social 
Security Act (42 U.S.C. 1396a(a)(55)) is amended, in the 
matter preceding subparagraph (A), by striking ‘‘or 
(a)(10)(A)(ii)(IX)’’ 
and 
inserting 
‘‘(a)(10)(A)(ii)(IX), 
or 
(a)(10)(A)(ii)(XXIII)’’. 
(C) UNINSURED INDIVIDUAL DEFINED.—Section 1902 of 
the Social Security Act (42 U.S.C. 1396a) is amended by 
adding at the end the following new subsection: 
‘‘(ss) UNINSURED INDIVIDUAL DEFINED.—For purposes of this 
section, the term ‘uninsured individual’ means, notwithstanding 
any other provision of this title, any individual who is— 
‘‘(1) not described in subsection (a)(10)(A)(i); and 
‘‘(2) not enrolled in a Federal health care program (as 
defined in section 1128B(f)), a group health plan, group or 
individual health insurance coverage offered by a health insur-
ance issuer (as such terms are defined in section 2791 of the 
Public Health Service Act), or a health plan offered under 
chapter 89 of title 5, United States Code.’’. 
(D) FEDERAL MEDICAL ASSISTANCE PERCENTAGE.—Sec-
tion 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) 
is amended by adding at the end the following new sen-
tence: ‘‘Notwithstanding the first sentence of this sub-
section, the Federal medical assistance percentage shall 
be 100 per centum with respect to (and, notwithstanding 
any other provision of this title, available for) medical 
assistance provided to uninsured individuals (as defined 
in section 1902(ss)) who are eligible for such assistance 
only on the basis of section 1902(a)(10)(A)(ii)(XXIII) and 
with respect to expenditures described in section 1903(a)(7) 
that a State demonstrates to the satisfaction of the Sec-
retary are attributable to administrative costs related to 
providing for such medical assistance to such individuals 
under the State plan.’’. 
(b) CHIP.— 
(1) IN
GENERAL.—Section 2103(c) of the Social Security 
Act (42 U.S.C. 1397cc(c)) is amended by adding at the end 
the following paragraph: 
‘‘(10) CERTAIN IN VITRO DIAGNOSTIC PRODUCTS FOR COVID– 
19 TESTING.—The child health assistance provided to a targeted 
low-income child shall include coverage of any in vitro diag-
nostic product described in section 1905(a)(3)(B) that is 
administered during any portion of the emergency period 
described in such section beginning on or after the date of 
the enactment of this subparagraph (and the administration 
of such product).’’. 
(2) COVERAGE
FOR
TARGETED
LOW-INCOME
PREGNANT 
WOMEN.—Section 2112(b)(4) of the Social Security Act (42 
U.S.C. 1397ll(b)(4)) is amended by inserting ‘‘under section 
2103(c)’’ after ‘‘same requirements’’. 
(3) PROHIBITION OF COST SHARING.—Section 2103(e)(2) of 
the Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended—
H. R. 6201—30 
(A) in the paragraph header, by inserting ‘‘, COVID– 
19 TESTING,’’ before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; 
and 
(B) by striking ‘‘category of services described in sub-
section (c)(1)(D) or’’ and inserting ‘‘categories of services 
described in subsection (c)(1)(D), in vitro diagnostic prod-
ucts described in subsection (c)(10) (and administration 
of such products), visits described in section 1916(a)(2)(G), 
or’’. 
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE 
DEVICES AS COVERED COUNTERMEASURES. 
Section 319F–3(i)(1) of the Public Health Service Act (42 U.S.C. 
247d–6d(i)(1)) is amended— 
(1) in subparagraph (B), by striking ‘‘or’’ at the end; 
(2) in subparagraph (C), by striking the period at the 
end and inserting ‘‘; or’’; and 
(3) by adding at the end the following new subparagraph: 
‘‘(D) a personal respiratory protective device that is— 
‘‘(i) approved by the National Institute for Occupa-
tional Safety and Health under part 84 of title 42, 
Code of Federal Regulations (or successor regulations); 
‘‘(ii) subject to the emergency use authorization 
issued by the Secretary on March 2, 2020, or subse-
quent emergency use authorizations, pursuant to sec-
tion 564 of the Federal Food, Drug, and Cosmetic Act 
(authorizing emergency use of personal respiratory 
protective devices during the COVID–19 outbreak); and 
‘‘(iii) used during the period beginning on January 
27, 2020, and ending on October 1, 2024, in response 
to the public health emergency declared on January 
31, 2020, pursuant to section 319 as a result of con-
firmed cases of 2019 Novel Coronavirus (2019-nCoV).’’. 
SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR 
VETERANS, AND COVERAGE FOR FEDERAL CIVILIANS. 
(a) TRICARE.—The Secretary of Defense may not require any 
copayment or other cost sharing under chapter 55 of title 10, 
United States Code, for in vitro diagnostic products described in 
paragraph (1) of section 6001(a) (or the administration of such 
products) or visits described in paragraph (2) of such section fur-
nished during 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. 
1320b–5(g)) beginning on or after the date of the enactment of 
this Act. 
(b) VETERANS.—The Secretary of Veterans Affairs may not 
require any copayment or other cost sharing under chapter 17 
of title 38, United States Code, for in vitro diagnostic products 
described in paragraph (1) of section 6001(a) (or the administration 
of such products) or visits described in paragraph (2) of such section 
furnished during any portion 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)) beginning on or after the date of the enactment 
of this Act. 
(c) FEDERAL CIVILIANS.—No copayment or other cost sharing 
may be required for any individual occupying a position in the 
civil service (as that term is defined in section 2101(1) of title 
5, United States Code) enrolled in a health benefits plan, including
H. R. 6201—31 
any plan under chapter 89 of title 5, United States Code, or for 
any other individual currently enrolled in any plan under chapter 
89 of title 5 for in vitro diagnostic products described in paragraph 
(1) of section 6001(a) (or the administration of such products) or 
visits described in paragraph (2) of such section furnished during 
any portion 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)) beginning on or after the date of the enactment of this Act. 
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, with-
out the imposition of any cost sharing requirements, 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 fur-
nished during 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 authorized 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 calendar quarter in which the last day 
of such emergency period occurs, the Federal medical assistance 
percentage determined for each State, including the District of 
Columbia, 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 increased by 6.2 percentage points. 
(b) REQUIREMENT FOR ALL STATES.—A State described in sub-
section (a) may not receive the increase described in such subsection 
in the Federal medical assistance percentage for such State, with 
respect to a quarter, if— 
(1) eligibility standards, methodologies, or procedures 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 eligibility 
standards, methodologies, or procedures, respectively, 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 quarter, with respect to an indi-
vidual enrolled under such plan (or waiver), exceeds the amount 
of such premium 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
H. R. 6201—32 
such plan (or waiver) during the period beginning on such 
date of enactment 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 emergency 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 subsection 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 ‘December 31, 2009’ 
shall be deemed to be a reference to ‘March 11, 2020’.’’. 
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES. 
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 following 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 following 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 fiscal year 2020, $63,100,000; and’’; and 
(iii) by adding at the end the following 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 following 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’’.
H. R. 6201—33 
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY 
REGARDING MEDICARE TELEHEALTH SERVICES FUR-
NISHED DURING COVID–19 EMERGENCY PERIOD. 
Paragraph (3)(A) of section 1135(g) of the Social Security 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 telehealth service was fur-
nished, 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 employer with respect to such calendar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified 
sick leave wages taken into account under subsection (a) with 
respect to any individual shall not exceed $200 ($511 in the 
case of any day any portion of which is paid sick time described 
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 section 
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 limitation 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 purposes 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.
H. R. 6201—34 
(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 com-
pensation (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 allowed under 
subsection (a) shall be increased by so much of the employer’s 
qualified health plan expenses 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 incurred 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, quali-
fied health plan expenses shall be allocated to qualified sick 
leave wages in such manner as the Secretary of the Treasury 
(or the Secretary’s delegate) may prescribe. Except as otherwise 
provided 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 relate). 
(e) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For purposes 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 employer for any calendar 
quarter if such employer elects (at such time and in such 
manner as the Secretary 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 govern-
ment of any State or political subdivision thereof, or any agency 
or instrumentality of any of the foregoing. 
(f) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations 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,
H. R. 6201—35 
(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 recapturing the benefit 
of credits determined under this section in cases where there 
is a subsequent adjustment to the credit determined under 
subsection (a), and 
(5) regulations or other guidance to ensure that the wages 
taken into account under this section conform 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 beginning on a date 
selected by the Secretary of the Treasury (or the Secretary’s dele-
gate) 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 SURVIVORS INSUR-
ANCE TRUST FUND.—There are hereby appropriated to the Federal 
Old-Age and Survivors Insurance Trust Fund and the Federal Dis-
ability Insurance Trust Fund established under section 201 of the 
Social Security Act (42 U.S.C. 401) and the Social Security Equiva-
lent Benefit Account established under section 15A(a) of the Rail-
road 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 preceding 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 indi-
vidual 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 during the tax-
able year pursuant to the Emergency Paid Sick Leave Act 
if the individual were an employee of an employer (other than 
himself or herself). 
(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 indi-
vidual, 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 perform services in any trade or 
business referred to in section 1402 of such Code for a
H. R. 6201—36 
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 INCOME.—For pur-
poses of this subsection, the term ‘‘average daily self-employ-
ment income’’ means an amount equal to— 
(A) the net earnings from self-employment of the indi-
vidual for the taxable year, divided by 
(B) 260. 
(3) APPLICABLE NUMBER OF DAYS.—For purposes of this 
subsection, the term ‘‘applicable number 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 purposes of section 
1324 of title 31, United States Code, any refund due from 
the credit determined 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 allowed under 
this section unless the individual maintains such documenta-
tion as the Secretary of the Treasury (or the Secretary’s dele-
gate) may prescribe to establish such individual as an eligible 
self-employed individual. 
(3) DENIAL OF DOUBLE BENEFIT.—In the case of an indi-
vidual 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 Emer-
gency 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 described 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 paragraph (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 Internal Revenue Code of 
1986 shall have the same meaning as when used in such 
chapter.
H. R. 6201—37 
(e) APPLICATION OF SECTION.—Only days occurring during the 
period beginning 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, may be taken into account under subsection 
(c)(1)(A). 
(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury (or the Secretary’s dele-
gate) 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 determined 
by the Secretary of the Treasury (or the Secretary’s delegate) 
based on information provided by the government of the respec-
tive possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of 
the Treasury (or the Secretary’s delegate) 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 respective 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 possession 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 provision referred to in subsection (b)(2) of such section. 
(g) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations 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.—