Title: Directing the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201.
Policy area: Health

Summary:
This resolution directs the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201 (Families First Coronavirus Response Act), including modifications to provisions regarding requirements and tax credits for paid sick leave.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 904 Engrossed in House (EH)]

<DOC>
H. Res. 904

                In the House of Representatives, U. S.,

                                                        March 16, 2020.
    Resolved, That the Clerk of the House of Representatives shall, in the 
engrossment of the bill H.R. 6201, make the following corrections:
(1) Amend division A to read as follows:

     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:

                                     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 Nutrition 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 emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                          commodity assistance program

    For an additional amount for the ``Commodity Assistance Program'' 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 associated with 
the distribution of commodities:  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.

                         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 consecutive 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 emergency 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 Agriculture 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 assistance 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 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 requirements 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 emergency 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 
Control 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.

                                    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 
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 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:  Provided, 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 Control Act of 1985.

                                     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 sections 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 individual'' 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 Control Act of 1985.

                                    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 Control 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 
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 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, obligated, 
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 Prevention.
    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.
    Sec. 1705.  Unless otherwise provided for by this Act, the additional 
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 Control 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 Control 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''.
(2) Amend division C to read as follows:

          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 Medical 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 Emergency 
                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 subsection (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 preceding calendar year'.
            ``(2) Additional definitions.--In addition to the definitions 
        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 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 emergency.
                    ``(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 provider' 
                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 emergency 
                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 
                        calculated 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)).
                            ``(ii) Clarification.--In no event shall such paid 
                        leave exceed $200 per day and $10,000 in the aggregate.
                    ``(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 following in place of such number:
                            ``(i) Subject to clause (ii), a number equal to the 
                        average number of hours that the employee was scheduled 
                        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 paragraph 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) commences.''.

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 obligations 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 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 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 EMERGENCY 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.
(3) Amend division E to read as follows:

                    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 provider 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 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 subsection (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--
            (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 violates 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 obligations 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.

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 considered 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 subchapter 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 
                        subparagraph (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.--
                            (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 
                        subparagraph:
                                    (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--
                            (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, whichever 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 
                        paragraph (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 following in place of such number:
                            (i) Subject to clause (ii), a number equal to the 
                        average number of hours that the employee was scheduled 
                        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 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 regulations 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.
(4) Amend division F to read as follows:

                          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 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 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.
    (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 following: 
                ``, 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 paragraph (2) of such subsection, 
                the amounts paid shall be 100 percent of the payment amount 
                otherwise recognized under such respective specified outpatient 
                payment provision 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 following: 
                ``, 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 payment provision described in 
                paragraph (2) of such subsection''; 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 
                        subparagraph (B);
                            ``(ii) is furnished during any portion of the 
                        emergency period (as defined in section 1135(g)(1)(B)) 
                        (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 
                        services.
                            ``(vi) Home services.
                            ``(vii) Online digital evaluation and management 
                        services.
            ``(2) Specified outpatient payment provision.--A specified 
        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 services.''.
    (b) Claims Modifier.--The Secretary of Health and Human Services shall 
provide for an appropriate modifier (or other identifier) 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:
                                    ``(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 
                                enactment of the Families First Coronavirus 
                                Response Act for the detection of SARS-CoV-2 or 
                                the diagnosis of the virus that causes COVID-19 
                                and the administration of such test.
                                    ``(V) Specified COVID-19 testing-related 
                                services (as described in section 1833(cc)(1)) 
                                for which payment would be payable under a 
                                specified outpatient 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 subparagraph:
            ``(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 paragraph (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 
        products;''.
            (2) No cost sharing.--
                    (A) In general.--Subsections (a)(2) and (b)(2) of section 
                1916 of the Social Security Act (42 U.S.C. 1396o) are each 
                amended--
                            (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 
                        subparagraphs:
                    ``(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 payment 
                may be made under the State plan; and''.
                    (B) Application to alternative cost sharing.--Section 
                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 
                        section 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 paragraph 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 enactment of this subclause, who are 
                                uninsured individuals (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 
                                subclause (VIII)'' the following: ``, and 
                                (XVIII) the medical 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 
                                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 furnished 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 insurance 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.--Section 1905(b) 
                of the Social Security Act (42 U.S.C. 1396d(b)) is amended by 
                adding at the end the following new sentence: ``Notwithstanding 
                the first sentence of this subsection, 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 Secretary 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 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).''.
            (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--
                    (A) in the paragraph header, by inserting ``, covid-19 
                testing,'' before ``or pregnancy-related assistance''; and
                    (B) by striking ``category of services described in 
                subsection (c)(1)(D) or'' and inserting ``categories of services 
                described in subsection (c)(1)(D), in vitro diagnostic products 
                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 
                        Occupational 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 subsequent 
                        emergency use authorizations, pursuant to section 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 confirmed 
                        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 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.
    (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 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, without 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 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. 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 subsection (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 individual 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 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''.

SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY REGARDING MEDICARE 
              TELEHEALTH SERVICES FURNISHED 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 furnished, an 
                item or service that would be considered covered under title 
                XVIII if furnished to an individual entitled to benefits or 
                enrolled under such title; or''.
(5) Amend division G to read as follows:

     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.
    (c) Qualified Sick Leave Wages.--For purposes of this section, the term 
``qualified sick leave wages'' means wages (as defined in section 3121(a) of the 
Internal Revenue Code of 1986) and compensation (as defined in section 3231(e) 
of the Internal Revenue Code) paid by an employer which are required to be paid 
by reason of the Emergency Paid Sick Leave Act.
    (d) Allowance of Credit for Certain Health Plan Expenses.--
            (1) In general.--The amount of the credit 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, qualified 
        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 government 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 Secretary'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,
            (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 delegate) which is during the 15-day period 
beginning on the date of the enactment of this Act, and ending on December 31, 
2020.
    (h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There 
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust 
Fund and the Federal Disability Insurance Trust Fund established under section 
201 of the Social Security Act (42 U.S.C. 401) and the Social Security 
Equivalent Benefit Account established under section 15A(a) of the Railroad 
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in 
revenues to the Treasury by reason of this section (without regard to this 
subsection). Amounts appropriated by the 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 individual who--
            (1) regularly carries on any trade or business within the meaning of 
        section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the taxable 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 individual, an amount 
        equal to--
                    (A) the number of days during the taxable year (but not more 
                than the applicable number of days) that the individual is 
                unable to perform services in any trade or business referred to 
                in section 1402 of such Code for a reason with respect to which 
                such individual would be entitled to receive sick leave as 
                described in subsection (b), multiplied by
                    (B) the lesser of--
                            (i) $200 ($511 in the case of any day of paid sick 
                        time described in paragraph (1), (2), or (3) of section 
                        5102(a) of the Emergency Paid Sick Leave Act), or
                            (ii) 67 percent (100 percent in the case of any day 
                        of paid sick time described in paragraph (1), (2), or 
                        (3) of section 5102(a) of the Emergency Paid Sick Leave 
                        Act) of the average daily self-employment income of the 
                        individual for the taxable year.
            (2) Average daily self-employment income.--For purposes of this 
        subsection, the term ``average daily self-employment income'' means an 
        amount equal to--
                    (A) the net earnings from self-employment of the individual 
                for the taxable year, divided by
                    (B) 260.
            (3) Applicable number of days.--For 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 documentation as the Secretary of 
        the Treasury (or the Secretary's delegate) may prescribe to establish 
        such individual as an eligible self-employed individual.
            (3) Denial of double benefit.--In the case of an individual who 
        receives wages (as defined in section 3121(a) of the Internal Revenue 
        Code of 1986) or compensation (as defined in section 3231(e) of the 
        Internal Revenue Code) paid by an employer which are required to be paid 
        by reason of the Emergency Paid Sick Leave Act, the qualified sick leave 
        equivalent amount otherwise determined under subsection (c) shall be 
        reduced (but not below zero) to the extent that the sum of the amount 
        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.
    (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 systems.--The 
        Secretary of the Treasury (or the Secretary's delegate) shall pay to 
        each possession of the United States which has a mirror code tax system 
        amounts equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section. Such amounts shall be 
        determined by the Secretary of the Treasury (or the Secretary's 
        delegate) based on information provided by the government of the 
        respective possession.
            (2) Payments to other possessions.--The Secretary of the Treasury 
        (or the Secretary's 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 reference 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 Secretary'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.--
            (1) Wages taken into account.--The amount of qualified family leave 
        wages taken into account under subsection (a) with respect to any 
        individual shall not exceed--
                    (A) for any day (or portion thereof) for which the 
                individual is paid qualified family leave wages, $200, and
                    (B) in the aggregate with respect to all calendar quarters, 
                $10,000.
            (2) 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, and section 7001 of this Act, for 
        such quarter) on the wages paid with respect to the employment of all 
        employees of the employer.
            (3) Refundability of excess credit.--If the amount of the credit 
        under subsection (a) exceeds the limitation of paragraph (2) 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.
    (c) Qualified Family Leave Wages.--For purposes of this section, the term 
``qualified family leave wages'' means wages (as defined in section 3121(a) of 
such Code) and compensation (as defined in section 3231(e) of the Internal 
Revenue Code) paid by an employer which are required to be paid by reason of the 
Emergency Family and Medical Leave Expansion Act (including the amendments made 
by such 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 family 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, qualified 
        health plan expenses shall be allocated to qualified family 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 government 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 Secretary'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,
            (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 leave required to 
        be provided under the Emergency Family and Medical Leave Expansion Act 
        (including the amendments made by such Act).
    (g) Application of Section.--This section shall apply only to wages paid 
with respect to the period 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.
    (h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There 
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust 
Fund and the Federal Disability Insurance Trust Fund established under section 
201 of the Social Security Act (42 U.S.C. 401) and the Social Security 
Equivalent Benefit Account established under section 15A(a) of the Railroad 
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in 
revenues to the Treasury by reason of this section (without regard to this 
subsection). Amounts appropriated by the 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. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible self-
employed individual, there shall be allowed as a credit against the tax imposed 
by subtitle A of the Internal Revenue Code of 1986 for any taxable year an 
amount equal to 100 percent of the qualified family leave equivalent amount with 
respect to the individual.
    (b) Eligible Self-Employed Individual.--For purposes of this section, the 
term ``eligible self-employed individual'' means an individual who--
            (1) regularly carries on any trade or business within the meaning of 
        section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the taxable year 
        pursuant to the Emergency Family and Medical Leave Expansion Act if the 
        individual were an employee of an employer (other than himself or 
        herself).
    (c) Qualified Family Leave Equivalent Amount.--For purposes of this 
section--
            (1) In general.--The term ``qualified family leave equivalent 
        amount'' means, with respect to any eligible self-employed individual, 
        an amount equal to the product of--
                    (A) the number of days (not to exceed 50) during the taxable 
                year that the individual is unable to perform services in any 
                trade or business referred to in section 1402 of such Code for a 
                reason with respect to which such individual would be entitled 
                to receive paid leave as described in subsection (b), multiplied 
                by
                    (B) the lesser of--
                            (i) 67 percent of the average daily self-employment 
                        income of the individual for the taxable year, or
                            (ii) $200.
            (2) Average daily self-employment income.--For purposes of this 
        subsection, the term ``average daily self-employment income'' means an 
        amount equal to--
                    (A) the net earnings from self-employment income of the 
                individual for the taxable year, divided by
                    (B) 260.
    (d) Special Rules.--
            (1) Credit refundable.--
                    (A) In general.--The credit determined under this section 
                shall be treated as a credit allowed to the taxpayer under 
                subpart C of part IV of subchapter A of chapter 1 of such Code.
                    (B) Treatment of payments.--For 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 documentation as the Secretary of 
        the Treasury (or the Secretary's delegate) may prescribe to establish 
        such individual as an eligible self-employed individual.
            (3) Denial of double benefit.--In the case of an individual who 
        receives wages (as defined in section 3121(a) of the Internal Revenue 
        Code of 1986) or compensation (as defined in section 3231(e) of the 
        Internal Revenue Code) paid by an employer which are required to be paid 
        by reason of the Emergency Family and Medical Leave Expansion Act, the 
        qualified family leave equivalent amount otherwise described in 
        subsection (c) shall be reduced (but not below zero) to the extent that 
        the sum of the amount described in such subsection and in section 
        7003(b)(1) exceeds $10,000.
            (4) Certain terms.--Any term used in this section which is also used 
        in chapter 2 of the Internal Revenue Code of 1986 shall have the same 
        meaning as when used in such chapter.
            (5) References to emergency family and medical leave expansion 
        act.--Any reference in this section to the Emergency Family and Medical 
        Leave Expansion Act shall be treated as including a reference to the 
        amendments made by such Act.
    (e) Application of Section.--Only days occurring during the period beginning 
on a date selected by the 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 systems.--The 
        Secretary of the Treasury (or the Secretary's delegate) shall pay to 
        each possession of the United States which has a mirror code tax system 
        amounts equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section. Such amounts shall be 
        determined by the Secretary of the Treasury (or the Secretary's 
        delegate) based on information provided by the government of the 
        respective possession.
            (2) Payments to other possessions.--The Secretary of the Treasury 
        (or the Secretary's 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 reference 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.
    (e) Regulations.--The Secretary of the Treasury (or the Secretary'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 this Act, and
            (2) regulations or other guidance to minimize compliance and record-
        keeping burdens under this section.

SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

    (a) In General.--Any wages required to be paid by reason of the Emergency 
Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act 
shall not be considered wages for purposes of section 3111(a) of the Internal 
Revenue Code of 1986 or compensation for purposes of section 3221(a) of such 
Code.
    (b) Allowance of Credit for Hospital Insurance Taxes.--
            (1) In general.--The credit allowed by section 7001 and the credit 
        allowed by section 7003 shall each be increased by the amount of the tax 
        imposed by section 3111(b) of the Internal Revenue Code of 1986 on 
        qualified sick leave wages, or qualified family leave wages, for which 
        credit is allowed under such section 7001 or 7003 (respectively).
            (2) Denial of double benefit.--For denial of double benefit with 
        respect to the credit increase under paragraph (1), see sections 
        7001(e)(1) and 7003(e)(1).
    (c) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There 
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust 
Fund and the Federal Disability Insurance Trust Fund established under section 
201 of the Social Security Act (42 U.S.C. 401) and the Social Security 
Equivalent Benefit Account established under section 15A(a) of the Railroad 
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in 
revenues to the Treasury by reason of this section (without regard to this 
subsection). Amounts appropriated by the 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.
            Attest:

                                                                          Clerk.