Title: Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020
Policy area: Emergency Management

Summary:
Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020
This bill provides FY2020 supplemental appropriations and expands tax credits to respond to recent natural disasters and emergencies that affected Puerto Rico and other U.S. territories.
The funding provided by this bill is designated as emergency spending, which is exempt from discretionary spending limits.
The bill provides $4.67 billion in FY2020 supplemental appropriations for programs within
The programs address issues such as
The bill also expands tax credits and modifies related requirements that affect the residents of Puerto Rico and other U.S. territories. The bill includes provisions regarding

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5687 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 5687

Making emergency supplemental appropriations for the fiscal year ending 
              September 30, 2020, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2020

  Mrs. Lowey introduced the following bill; which was referred to the 
 Committee on Appropriations, and in addition to the Committees on the 
Budget, and Ways and Means, for a period to be subsequently determined 
 by the Speaker, in each case for consideration of such provisions as 
        fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
Making emergency supplemental appropriations for the fiscal year ending 
              September 30, 2020, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

                              short title

    Section 1.  This Act may be cited as the ``Emergency Supplemental 
Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief 
Act, 2020''.

                           table of contents

    Sec. 2.  The table of contents of this Act is as follows:

 DIVISION A--EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF 
                               ACT, 2020

        DIVISION B--PUERTO RICO DISASTER TAX RELIEF ACT OF 2020

                     DIVISION C--BUDGETARY EFFECTS

                               references

    Sec. 3.  Except as expressly provided otherwise, any reference to 
``this Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

 DIVISION A--EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF 
                               ACT, 2020

     That the following sums are 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 ENERGY

                            Energy Programs

         cybersecurity, energy security, and emergency response

    For an additional amount for ``Cybersecurity, Energy Security, and 
Emergency Response'', $6,750,000, to remain available until expended, 
for necessary expenses related to providing technical assistance 
related to natural disasters in U.S. territories, including technical 
assistance related to electric grids:  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.

                              electricity

    For an additional amount for ``Electricity'', $15,000,000, to 
remain available until expended, for necessary expenses related to 
providing technical assistance related to natural disasters in U.S. 
territories, including technical assistance related to electric grids:  
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 EDUCATION

                      Hurricane Education Recovery

                     (including transfer of funds)

    For an additional amount for ``Hurricane Education Recovery'' for 
necessary expenses related to the consequences of earthquakes occurring 
in calendar years 2019 and 2020 as of the date of enactment of this Act 
in those areas for which a major disaster or emergency has been 
declared under section 401 or 501 of the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act (42 U.S.C. 5170 and 5191) (referred 
to under this heading as ``covered disaster or emergency''), 
$100,000,000, to remain available through September 30, 2022, for 
assisting in meeting the educational needs of individuals affected by a 
covered disaster or emergency:  Provided, That such assistance shall be 
provided through any of the programs authorized under this heading in 
title VIII of subdivision 1 of division B of the Bipartisan Budget Act 
of 2018 (Public Law 115-123; 132 Stat. 95), as amended by section 201 
of this Act, as determined by the Secretary of Education, and subject 
to the terms and conditions that applied to those programs, except that 
references to dates and school years in such Act shall be deemed to be 
the corresponding dates and school years for the covered disaster or 
emergency:  Provided further, That the Secretary of Education may 
determine the amounts to be used for each such program and shall notify 
the Committees on Appropriations of the House of Representatives and 
the Senate of these amounts not later than 7 days prior to obligation:  
Provided further, That $1,000,000 of the funds made available under 
this heading, to remain available until expended, shall be transferred 
to the Office of the Inspector General of the Department of Education 
for oversight of activities supported with funds appropriated under 
this heading, and up to $500,000 of the funds made available under this 
heading shall be for program administration:  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. 201. (a) The second proviso under the heading ``Department of 
Education--Hurricane Education Recovery'' under title VIII of 
subdivision 1 of division B of the Bipartisan Budget Act of 2018 
(Public Law 115-123; 132 Stat. 95) is amended--
            (1) in paragraph (2)--
                    (A) in subparagraph (I), by striking ``and'' after 
                the semicolon;
                    (B) in subparagraph (J) by inserting ``and'' at the 
                end; and
                    (C) by adding at the end the following:
                    ``(K) assistance provided to an eligible entity 
                under paragraph (1)(A) that was affected by Hurricane 
                Maria or earthquakes occurring in calendar years 2019 
                and 2020 as of the date of enactment of the `Emergency 
                Supplemental Appropriations for Disaster Relief Act, 
                2020', to assist with restarting school operations, 
                including assistance provided to an eligible entity 
                before the date of enactment of the `Emergency 
                Supplemental Appropriations for Disaster Relief Act, 
                2020', may be used by the eligible entity to pay the 
                non-Federal share of a project described in section 406 
                of the Robert T. Stafford Disaster and Relief Emergency 
                Act (42 U.S.C. 5172), notwithstanding section 
                102(e)(3)(A) of title IV of division B of Public Law 
                109-148 (119 Stat. 2794);'';
            (2) in paragraph (9), by striking ``and'' after the 
        semicolon;
            (3) by redesignating paragraph (10) as paragraph (11); and
            (4) by inserting after paragraph (9) the following:
            ``(10) if the amount available under paragraph (3) is 
        insufficient to meet the need for such assistance as 
        demonstrated by applications submitted by eligible entities, 
        the Secretary may use additional funds available under this 
        heading to fully fund approved applications; and''.
    (b) Amounts repurposed pursuant to the amendments made by 
subsection (a) that were previously designated by the Congress as an 
emergency requirement pursuant to the Balanced Budget and Emergency 
Deficit Control Act of 1985 are 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. 202. (a) Amounts previously made available for activities 
authorized under ``Department of Education--Hurricane Education 
Recovery'' in title VIII of subdivision 1 of division B of the 
Bipartisan Budget Act of 2018 (Public Law 115-123; 132 Stat. 95) may be 
used to address unmet needs, as determined by the Secretary, for that 
heading in this Act and in the Additional Supplemental Appropriations 
for Disaster Relief Act, 2019 (Public Law 116-20; 133 Stat. 890). In 
addition, any funds provided under the heading ``Department of 
Education--Hurricane Education Recovery'' in this Act that are 
allocated in response to a covered disaster or emergency may be used 
interchangeably and without limitation for the same activities related 
to Hurricanes Maria and Irma.
    (b) Amounts repurposed pursuant to this section that were 
previously designated by the Congress, respectively, as an emergency 
requirement or as being for disaster relief pursuant to the Balanced 
Budget and Emergency Deficit Control Act are 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 or as being for disaster relief pursuant to section 
251(b)(2)(D) of the Balanced Budget and Emergency Deficit Control Act 
of 1985.
    Sec. 203.  Not later than 30 days after the date of enactment of 
this Act, the Secretary of Education shall provide a detailed spend 
plan of anticipated uses of funds made available in this title, 
including estimated personnel and administrative costs, to the 
Committees on Appropriations of the House of Representatives and the 
Senate:  Provided, That such plan shall be updated and submitted to the 
Committees on Appropriations of the House of Representatives and the 
Senate every 60 days until all funds are expended or expire.
    Sec. 204.  Section 392 of the Higher Education Act of 1965 (20 
U.S.C. 1068a) is amended by adding at the end the following:
    ``(d) Waiver Authority With Respect to Institutions Located in an 
Area Affected by Hurricane Maria.--
            ``(1) Waiver authority.--Notwithstanding any other 
        provision of law, unless enacted with specific reference to 
        this section, for any affected institution that was receiving 
        assistance under this title at the time of a covered hurricane 
        disaster, the Secretary shall, for each of the fiscal years 
        2020 through 2022 (and may, for each of the fiscal years 2023 
        and 2024)--
                    ``(A) waive--
                            ``(i) the eligibility data requirements set 
                        forth in section 391(d);
                            ``(ii) the wait-out period set forth in 
                        section 313(d);
                            ``(iii) the allotment requirements under 
                        section 324; and
                            ``(iv) the use of the funding formula 
                        developed pursuant to section 326(f)(3);
                    ``(B) waive or modify any statutory or regulatory 
                provision to ensure that affected institutions that 
                were receiving assistance under this title at the time 
                of a covered hurricane disaster are not adversely 
                affected by any formula calculation for fiscal year 
                2020 or for any of the four succeeding fiscal years, as 
                necessary; and
                    ``(C) make available to each affected institution 
                an amount that is not less than the amount made 
                available to such institution under this title for 
                fiscal year 2017, except that for any fiscal year for 
                which the funds appropriated for payments under this 
                title are less than the appropriated level for fiscal 
                year 2017, the amount made available to such 
                institutions shall be ratably reduced among the 
                institutions receiving funds under this title.
            ``(2) Definitions.--In this subsection:
                    ``(A) Affected institution.--The term `affected 
                institution' means an institution of higher education 
                that--
                            ``(i) is--
                                    ``(I) a part A institution (which 
                                term shall have the meaning given the 
                                term `eligible institution' under 
                                section 312(b)); or
                                    ``(II) a part B institution, as 
                                such term is defined in section 322(2), 
                                or as identified in section 326(e);
                            ``(ii) is located in a covered area 
                        affected by a hurricane disaster; and
                            ``(iii) is able to demonstrate that, as a 
                        result of the impact of a covered hurricane 
                        disaster, the institution--
                                    ``(I) incurred physical damage;
                                    ``(II) has pursued collateral 
                                source compensation from insurance, the 
                                Federal Emergency Management Agency, 
                                and the Small Business Administration, 
                                as appropriate; and
                                    ``(III) was not able to fully 
                                reopen in existing facilities or to 
                                fully reopen to the pre-hurricane 
                                enrollment levels during the 30-day 
                                period beginning on September 7, 2017.
                    ``(B) Covered area affected by a hurricane 
                disaster.--The term `covered area affected by a 
                hurricane disaster' means an area for which the 
                President declared a major disaster under section 401 
                of the Robert T. Stafford Disaster Relief and Emergency 
                Assistance Act (42 U.S.C. 5170) as a result of 
                Hurricane Maria.
                    ``(C) Covered hurricane disaster.--The term 
                `covered hurricane disaster' means a major disaster 
                that the President declared to exist, in accordance 
                with section 401 of the Robert T. Stafford Disaster 
                Relief and Emergency Assistance Act (42 U.S.C. 5170), 
                and that was caused by Hurricane Maria or Hurricane 
                Irma.''.

                               TITLE III

                      DEPARTMENT OF TRANSPORTATION

                     Federal Highway Administration

                        emergency relief program

    For an additional amount for the Emergency Relief Program as 
authorized under section 125 of title 23, United States Code, 
$1,250,000,000, to remain available until expended:  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.

              DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

                   Community Planning and Development

                       community development fund

                     (including transfers of funds)

    For an additional amount for ``Community Development Fund'', 
$2,000,000,000, to remain available until expended, for necessary 
expenses for activities authorized under title I of the Housing and 
Community Development Act of 1974 (42 U.S.C. 5301 et seq.) related to 
disaster relief, long-term recovery, restoration of infrastructure and 
housing, economic revitalization, and mitigation in the most impacted 
and distressed areas resulting from an emergency declaration relating 
to earthquakes that occurred in 2020 or a declaration of a major 
disaster that occurred in 2020 pursuant to the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.):  
Provided, That funds shall be awarded directly to the State, unit of 
general local government, or Indian tribe (as such term is defined in 
section 102 of the Housing and Community Development Act of 1974) at 
the discretion of the Secretary:  Provided further, That in determining 
the amount allocated under this heading for any grantee, the Secretary 
shall include an additional amount for mitigation that is not less than 
45 percent of the amount allocated for such grantee for unmet needs:  
Provided further, That the Secretary shall allocate for grantees, based 
on the best available data, funds provided for assistance under this 
heading no later than 60 days after the date the disaster occurs, or 
the date of enactment of this Act, whichever is later:  Provided 
further, That the Secretary may extend the deadline in the preceding 
proviso by an additional 30 days if the Secretary jointly certifies 
with the Administrator of the Federal Emergency Management Agency for 
each such extension, that the Federal Emergency Management Agency has 
not made sufficient information available to the Secretary regarding 
relevant unmet recovery needs to make allocations in accordance with 
such deadlines:  Provided further, That not later than 5 days after 
making any such certification, the Secretary shall transmit to the 
Committees on Appropriations of the House of Representatives and the 
Senate, and publish in the Federal Register such certification:  
Provided further, That not later than 90 days after the allocation of 
funds made to a grantee under this heading and before the Secretary 
obligates any of such funds for a grantee, the grantee shall submit a 
plan to the Secretary for approval detailing the proposed use of all 
funds, including criteria for eligibility and how the use of these 
funds will address long-term recovery and restoration of infrastructure 
and housing, economic revitalization, and mitigation in the most 
impacted and distressed areas:  Provided further, That the Secretary 
shall approve or disapprove such plan not later than 60 days after 
submission of the plan to the Secretary, and shall immediately notify 
the applicant of the Secretary's decision:  Provided further, That if 
the Secretary disapproves a plan, not later than 3 days after such 
disapproval the Secretary shall inform the applicant in writing of (A) 
the reasons for disapproval, and (B) actions that the applicant could 
take to meet the criteria for approval:  Provided further, That the 
Secretary shall, for a period of not less than 45 days following the 
date of disapproval, permit amendments to, or the resubmission of, any 
plan that is disapproved:  Provided further, That the Secretary shall 
approve or disapprove a plan amendment not later than 30 days after 
receipt of such amendments or resubmission:  Provided further, That the 
Secretary shall ensure that all grant agreements necessary for prompt 
disbursement of funds allocated to a grantee are executed no later than 
60 days after the date of approval of a grantee's plan:  Provided 
further, That prior to making any grant of funds provided under this 
heading the Secretary, (1) must receive from the grantee information 
that allows the Secretary to certify that such grantee has in place 
proficient financial controls and procurement processes and has 
established adequate procedures to prevent any duplication of benefits 
as defined by section 312 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 5155), to ensure timely expenditure 
of funds, to maintain comprehensive websites regarding all disaster 
recovery activities assisted with these funds, and to detect and 
prevent waste, fraud, and abuse of funds, and (2) shall certify in 
advance that such grantee has in place such controls, processes and 
procedure:  Provided further, That the Secretary shall not prohibit the 
use of funds made available under this heading for non-Federal share as 
authorized by section 105(a)(9) of the Housing and Community 
Development Act of 1974 (42 U.S.C. 5305(a)(9)):  Provided further, That 
with the amounts made available under this heading, grantees may 
establish grant programs to assist small businesses for working capital 
purposes to aid in recovery:  Provided further, That with respect to 
any such duplication of benefits, the Secretary shall act in accordance 
with section 1210 of the Disaster Recovery Reform Act of 2018 (division 
D of Public Law 115-254; 132 Stat. 3442) and section 312 of the Robert 
T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5155):  Provided further, That the Secretary shall require grantees to 
maintain on a public website information containing common reporting 
criteria established by the Department that permits individuals and 
entities awaiting assistance and the general public to see how all 
grant funds are used, including copies of all relevant procurement 
documents, grantee administrative contracts and details of ongoing 
procurement processes, as determined by the Secretary:  Provided 
further, That such funds may not be used for activities reimbursable 
by, or for which funds have been made available by, the Federal 
Emergency Management Agency or the Army Corps of Engineers:  Provided 
further, That funds allocated under this heading shall not be 
considered relevant to the non-disaster formula allocations made 
pursuant to section 106 of the Housing and Community Development Act of 
1974 (42 U.S.C. 5306):  Provided further, That a State, unit of general 
local government, or Indian tribe may use up to 5 percent of its 
allocation for administrative costs:  Provided further, That in 
administering the funds under this heading, the Secretary of Housing 
and Urban Development may waive, or specify alternative requirements 
for, any provision of any statute or regulation that the Secretary 
administers in connection with the obligation by the Secretary or the 
use by the recipient of these funds (except for any requirements 
related to fair housing, nondiscrimination, labor standards, the 
environment, and any timelines specified under this heading), if the 
Secretary finds that good cause exists for the waiver or alternative 
requirement and such waiver or alternative requirement would not be 
inconsistent with the overall purpose of title I of the Housing and 
Community Development Act of 1974:  Provided further, That, 
notwithstanding the preceding proviso, recipients of funds provided 
under this heading that use such funds to supplement Federal assistance 
provided under section 402, 403, 404, 406, 407, 408(c)(4), or 502 of 
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5121 et seq.) may adopt, without review or public comment, any 
environmental review, approval, or permit performed by a Federal 
agency, and such adoption shall satisfy the responsibilities of the 
recipient with respect to such environmental review, approval or 
permit:  Provided further, That, notwithstanding section 104(g)(2) of 
the Housing and Community Development Act of 1974 (42 U.S.C. 
5304(g)(2)), the Secretary may, upon receipt of a request for release 
of funds and certification, immediately approve the release of funds 
for an activity or project assisted under this heading if the recipient 
has adopted an environmental review, approval or permit under the 
preceding proviso or the activity or project is categorically excluded 
from review under the National Environmental Policy Act of 1969 (42 
U.S.C. 4321 et seq.):  Provided further, That the Secretary shall 
publish via notice in the Federal Register any waiver, or alternative 
requirement, to any statute or regulation that the Secretary 
administers pursuant to title I of the Housing and Community 
Development Act of 1974 no later than 5 days before the effective date 
of such waiver or alternative requirement:  Provided further, That of 
the amounts made available under this heading, up to $5,000,000 shall 
be made available for capacity building and technical assistance, 
including assistance on contracting and procurement processes, to 
support States, units of general local government, or Indian tribes 
(and their subrecipients) that receive allocations pursuant to this 
heading, or may receive similar allocations for disaster recovery in 
future appropriations Acts:  Provided further, That of the amounts made 
available under this heading, up to $2,500,000 shall be transferred, in 
aggregate, to ``Department of Housing and Urban Development--Program 
Office Salaries and Expenses--Community Planning and Development'' for 
necessary costs, including information technology costs, of 
administering and overseeing the obligation and expenditure of amounts 
under this heading:  Provided further, That the amount specified in the 
preceding proviso shall be combined with funds appropriated under the 
same heading in prior appropriations Acts without limitation:  Provided 
further, That the Secretary shall transmit each certification made 
under the authorities provided in this Act to the Committees on 
Appropriations of the House of Representatives and the Senate no later 
than 3 days after making any such certification:  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:  Provided 
further, That amounts repurposed under this heading that were 
previously designated by the Congress as an emergency requirement 
pursuant to the Balanced Budget and Emergency Deficit Control Act are 
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.

                     GENERAL PROVISIONS--THIS TITLE

    Sec. 301.  For an additional amount for ``Department of Housing and 
Urban Development--Community Planning and Development--Community 
Development Fund'', $1,260,000,000, to remain available until expended, 
which amounts shall be allocated and used under the same authority and 
conditions as the additional appropriations under the heading 
``Department of Housing and Urban Development--Community Planning and 
Development--Community Development Fund'' of title XI of the Additional 
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law 
116-20; 133 Stat. 896):  Provided, That not less than $1,530,000,000 of 
the funds made available in this section and under the heading 
``Department of Housing and Urban Development--Community Planning and 
Development--Community Development Fund'' of title XI of the Additional 
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law 
116-20) shall be allocated to grantees, no later than 60 days after the 
date of enactment of this Act, for mitigation activities in the most 
impacted and distressed areas resulting from a major disaster that 
occurred in 2018 or 2019:  Provided further, That such allocations 
shall be made in the same proportion that the amount of funds each 
grantee received under this section, under the heading ``Department of 
Housing and Urban Development--Community Planning and Development--
Community Development Fund'' of title XI of the Additional Supplemental 
Appropriations for Disaster Relief Act, 2019 (Public Law 116-20), and 
under the same heading in division I of Public Law 115-254 bears to the 
amount of all funds provided to all grantees that received allocations 
for disasters that occurred in 2018 or 2019:  Provided further, That 
none of the funds made available under this section or under the 
heading ``Department of Housing and Urban Development--Community 
Planning and Development--Community Development Fund'' of title XI of 
the Additional Supplemental Appropriations for Disaster Relief Act, 
2019 (Public Law 116-20) may be used for any part of a major disaster 
that was declared in 2020:  Provided further, That in administering 
funds made available under this section and title XI of the Additional 
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law 
116-20), the fourth proviso under the heading ``Department of Housing 
and Urban Development--Community Planning and Development--Community 
Development Fund'' in Public Law 116-20 and the first proviso of 
section 1102 of such Public Law shall have no force or effect:  
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:  
Provided further, That amounts repurposed by this section that were 
previously designated by the Congress as an emergency requirement or as 
being for disaster relief pursuant to the Balanced Budget and Emergency 
Deficit Control Act are 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 or as being 
for disaster relief pursuant to section 251(b)(2)(D) of the Balanced 
Budget and Emergency Deficit Control Act of 1985.
    Sec. 302. (a) Amounts previously made available for activities 
authorized under title I of the Housing and Community Development Act 
of 1974 (42 U.S.C. 5301 et seq.) related to disaster relief, long-term 
recovery, restoration of infrastructure and housing, economic 
revitalization, and mitigation in the most impacted and distressed 
areas resulting from a major disaster, including funds provided under 
the heading ``Department of Housing and Urban Development--Community 
Planning and Development--Community Development Fund'' in prior 
appropriations Acts, that were allocated in response to Hurricanes Irma 
and Maria, may be used interchangeably and without limitation for the 
same activities funded under the heading ``Department of Housing and 
Urban Development--Community Planning and Development--Community 
Development Fund'' in this Act. In addition, any funds provided under 
the heading ``Department of Housing and Urban Development--Community 
Planning and Development--Community Development Fund'' in this Act may 
be used interchangeably and without limitation for the same activities 
in the most impacted and distressed areas related to Hurricanes Irma 
and Maria.
    (b)(1) Until the date on which the Secretary of Housing and Urban 
Development publishes a Federal Register Notice implementing this 
provision--
            (A) grantees may submit for approval by the Secretary of 
        Housing and Urban Development revised plans for the use of 
        funds related to Hurricanes Irma and Maria that expand the 
        eligible beneficiaries of existing programs contained in such 
        previously approved plans to include those activities funded 
        under the heading ``Department of Housing and Urban 
        Development--Community Planning and Development--Community 
        Development Fund'' in this Act; and
            (B) approval of any such revised plans shall include the 
        execution of revised grant terms and conditions as necessary.
            (2) Beginning on the date of the publication of the 
        implementing Notice, any plan revisions shall follow the 
        requirements contained in such Notice.
    (c) Amounts repurposed by this section that were previously 
designated by the Congress as an emergency requirement or as being for 
disaster relief pursuant to the Balanced Budget and Emergency Deficit 
Control Act are 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 or as being for disaster 
relief pursuant to section 251(b)(2)(D) of the Balanced Budget and 
Emergency Deficit Control Act of 1985.
    Sec. 303.  For funds appropriated under the heading ``Department of 
Housing and Urban Development--Community Planning and Development--
Community Development Fund'' in subdivision 1 of division B of the 
Bipartisan Budget Act of 2018 (Public Law 115-123) or the Additional 
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law 
116-20), the Secretary shall execute all grant agreements for 
disbursement of funds allocated to a grantee no later than 60 days 
after the date of approval of a grantee's plan for the use of funds:  
Provided, That amounts repurposed by this section that were previously 
designated as an emergency requirement or as being for disaster relief 
pursuant to the Balanced Budget and Emergency Deficit Control Act of 
1985 are 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 or as being for disaster 
relief pursuant to section 251(b)(2)(D) of the Balanced Budget and 
Emergency Deficit Control Act of 1985.
    Sec. 304. (a) The Secretary of Housing and Urban Development, the 
Secretary of Energy, the Administrator of the Federal Emergency 
Management Agency, and other Federal partners, shall complete the 
interagency consultation and coordination of Federal investments 
necessary for the Secretary of Housing and Urban Development to develop 
administrative requirements for funds provided for enhanced or improved 
electrical power systems under the heading ``Department of Housing and 
Urban Development--Community Planning and Development--Community 
Development Fund'' in title XI of subdivision 1 of division B of the 
Bipartisan Budget Act of 2018 (Public Law 115-123) no later than 30 
days after the date of enactment of this Act.
    (b) With respect to amounts made available for enhanced or improved 
electrical power systems under the heading ``Department of Housing and 
Urban Development--Community Planning and Development--Community 
Development Fund'' in title XI of subdivision 1 of division B of the 
Bipartisan Budget Act of 2018 (Public Law 115-123), the Secretary of 
Housing and Urban Development shall publish in the Federal Register the 
allocations to all eligible grantees, and the necessary administrative 
requirements applicable to such allocations no later than 60 days after 
the date of enactment of this Act.
    (c) Amounts repurposed pursuant to this section that were 
previously designated by the Congress as an emergency requirement or as 
being for disaster relief pursuant to the Balanced Budget and Emergency 
Deficit Control Act of 1985 are 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 or as being 
for disaster relief pursuant to section 251(b)(2)(D) of the Balanced 
Budget and Emergency Deficit Control Act of 1985.

                 TITLE IV--GENERAL PROVISIONS--THIS ACT

    Sec. 401.  In addition to other amounts made available by section 
309 of division A of the Additional Supplemental Appropriations for 
Disaster Relief Requirements Act, 2017 (Public Law 115-72; 131 Stat. 
1229), and by section 104 of title I of the Additional Supplemental 
Appropriations for Disaster Relief Act, 2019 (Public Law 116-20; 133 
Stat. 874), there is appropriated to the Secretary, out of any moneys 
in the Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, $40,000,000 to provide a grant to the Commonwealth 
of Puerto Rico for disaster nutrition assistance in response to a major 
earthquake disaster or emergency designated by the President under the 
Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5121 et seq.):  Provided, That the funds made available to the 
Commonwealth of Puerto Rico under this section shall remain available 
for obligation by the Commonwealth until September 30, 2021, and shall 
be in addition to funds otherwise made available:  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.
    Sec. 402. (a) Section 20601 of the Bipartisan Budget Act of 2018 
(Public Law 115-123) is amended by striking ``and DR-4335-USVI'' and 
inserting ``DR-4335-USVI, and for all major disasters declared under 
the Robert T. Stafford Disaster Relief and Recovery Act (42 U.S.C. 
5122) for Puerto Rico or the United States Virgin Islands during 
calendar year 2020''.
    (b) Subsection (a) shall be applied as if it were in effect 
beginning on January 1, 2020.
    (c) Amounts repurposed by this section and the amendments made by 
this section that were previously designated by the Congress as an 
emergency requirement or as being for disaster relief pursuant to the 
Balanced Budget and Emergency Deficit Control Act of 1985 are 
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 or as being for disaster relief 
pursuant to section 251(b)(2)(D) of the Balanced Budget and Emergency 
Deficit Control Act of 1985.
    Sec. 403.  Each amount appropriated or made available by this Act 
is in addition to amounts otherwise appropriated for the fiscal year 
involved.
    Sec. 404.  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. 405.  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. 406.  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. 407.  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 ``Emergency Supplemental 
Appropriations for Disaster Relief Act, 2020''.

        DIVISION B--PUERTO RICO DISASTER TAX RELIEF ACT OF 2020

                              short title

    Sec. 101. 
    This division may be cited as the ``Puerto Rico Disaster Tax Relief 
Act of 2020''.

              qualified puerto rico disaster zone defined

    Sec. 102. 
    For purposes of this division, the term ``qualified Puerto Rico 
disaster zone'' means any area--
            (1) with respect to which a major disaster was declared by 
        the President under section 401 of the Robert T. Stafford 
        Disaster Relief and Emergency Assistance Act by reason of the 
        earthquakes occurring in or near Puerto Rico beginning on 
        December 28, 2019, and ending on the date which is 60 days 
        after the date of the enactment of this Act, and
            (2) which was determined by the President to warrant 
        individual or individual and public assistance from the Federal 
        Government under such Act by reason of such earthquakes.

 child tax credit for puerto rico and other possessions of the united 
                                 states

    Sec. 103. 
    (a) Puerto Rico.--
            (1) Same treatment of families in puerto rico with one 
        child or two children that is currently provided to families in 
        puerto rico with three or more children.--Section 24(d) of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new paragraph:
            ``(4) Residents of puerto rico.--In the case of an 
        individual who is a bona fide resident of Puerto Rico (within 
        the meaning of section 937(a)) for the taxable year, paragraph 
        (1)(B)(ii) shall be applied by substituting `1 or more 
        qualifying children' for `3 or more qualifying children'.''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to taxable years beginning after December 31, 2019.
    (b) Mirror Code Possessions.--The Secretary of the Treasury shall 
pay to each possession of the United States with a mirror code tax 
system amounts equal to the loss to that possession by reason of the 
application of section 24 of the Internal Revenue Code of 1986 with 
respect to taxable years beginning after 2019. Such amounts shall be 
determined by the Secretary of the Treasury based on information 
provided by the government of the respective possession.
    (c) American Samoa.--The Secretary of the Treasury shall pay to 
American Samoa amounts estimated by the Secretary of the Treasury as 
being equal to the aggregate benefits that would have been provided to 
the residents of American Samoa by reason of the application of section 
24 of such Code for taxable years beginning after 2019 if the 
provisions of such section had been in effect in American Samoa. The 
preceding sentence shall not apply unless American Samoa has a plan, 
which has been approved by the Secretary of the Treasury, under which 
American Samoa will promptly distribute such payments to the residents 
of American Samoa in a manner which replicates to the greatest degree 
practicable the benefits that would have been so provided to each such 
resident.
    (d) Definitions and Special Rules.--
            (1) In general.--No credit shall be allowed against United 
        States income taxes for any taxable year under section 24 of 
        the Internal Revenue Code of 1986 to any person--
                    (A) to whom a credit is allowed against taxes 
                imposed by a possession with a mirror code tax system 
                by reason of the application of section 24 of such Code 
                in such possession for such taxable year, or
                    (B) who is eligible for a payment under a plan 
                described in subsection (c) with respect to such 
                taxable year.
            (2) 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.
            (3) Treatment of payments.--For purposes of section 
        1324(b)(2) of title 31, United States Code, the payments under 
        subsections (b) and (c) shall be treated in the same manner as 
        a refund due from the credit allowed under section 24 of the 
        Internal Revenue Code of 1986.

 application of earned income tax credit in possessions of the united 
                                 states

    Sec. 104. 
    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF 
              THE UNITED STATES.

    ``(a) Puerto Rico.--
            ``(1) In general.--With respect to calendar year 2021 and 
        each calendar year thereafter, the Secretary shall, except as 
        otherwise provided in this subsection, make payments to Puerto 
        Rico equal to--
                    ``(A) the specified matching amount for such 
                calendar year, plus
                    ``(B) in the case of calendar years 2021 through 
                2025, the lesser of--
                            ``(i) the expenditures made by Puerto Rico 
                        during such calendar year for education efforts 
                        with respect to individual taxpayers and tax 
                        return preparers relating to the earned income 
                        tax credit, or
                            ``(ii) $1,000,000.
            ``(2) Requirement to reform earned income tax credit.--The 
        Secretary shall not make any payments under paragraph (1) with 
        respect to any calendar year unless Puerto Rico has in effect 
        an earned income tax credit for taxable years beginning in or 
        with such calendar year which (relative to the earned income 
        tax credit which was in effect for taxable years beginning in 
        or with calendar year 2019) increases the percentage of earned 
        income which is allowed as a credit for each group of 
        individuals with respect to which such percentage is separately 
        stated or determined in a manner designed to substantially 
        increase workforce participation.
            ``(3) Specified matching amount.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `specified matching 
                amount' means, with respect to any calendar year, the 
                lesser of--
                            ``(i) the excess (if any) of--
                                    ``(I) the cost to Puerto Rico of 
                                the earned income tax credit for 
                                taxable years beginning in or with such 
                                calendar year, over
                                    ``(II) the base amount for such 
                                calendar year, or
                            ``(ii) the product of 3, multiplied by the 
                        base amount for such calendar year.
                    ``(B) Base amount.--
                            ``(i) Base amount for 2021.--In the case of 
                        calendar year 2021, the term `base amount' 
                        means the greater of--
                                    ``(I) the cost to Puerto Rico of 
                                the earned income tax credit for 
                                taxable years beginning in or with 
                                calendar year 2019 (rounded to the 
                                nearest multiple of $1,000,000), or
                                    ``(II) $200,000,000.
                            ``(ii) Inflation adjustment.--In the case 
                        of any calendar year after 2021, the term `base 
                        amount' means the dollar amount determined 
                        under clause (i) increased by an amount equal 
                        to--
                                    ``(I) such dollar amount, 
                                multiplied by--
                                    ``(II) the cost-of-living 
                                adjustment determined under section 
                                1(f)(3) for such calendar year, 
                                determined by substituting `calendar 
                                year 2020' for `calendar year 2016' in 
                                subparagraph (A)(ii) thereof.
                        Any amount determined under this clause shall 
                        be rounded to the nearest multiple of 
                        $1,000,000.
            ``(4) Rules related to payments and reports.--
                    ``(A) Timing of payments.--The Secretary shall make 
                payments under paragraph (1) for any calendar year--
                            ``(i) after receipt of the report described 
                        in subparagraph (B) for such calendar year, and
                            ``(ii) except as provided in clause (i), 
                        within a reasonable period of time before the 
                        due date for individual income tax returns (as 
                        determined under the laws of Puerto Rico) for 
                        taxable years which began on the first day of 
                        such calendar year.
                    ``(B) Annual reports.--With respect to calendar 
                year 2021 and each calendar year thereafter, Puerto 
                Rico shall provide to the Secretary a report which 
                shall include--
                            ``(i) an estimate of the costs described in 
                        paragraphs (1)(B)(i) and (3)(A)(i)(I) with 
                        respect to such calendar year, and
                            ``(ii) a statement of such costs with 
                        respect to the preceding calendar year.
                    ``(C) Adjustments.--
                            ``(i) In general.--In the event that any 
                        estimate of an amount is more or less than the 
                        actual amount as later determined and any 
                        payment under paragraph (1) was determined on 
                        the basis of such estimate, proper payment 
                        shall be made by, or to, the Secretary (as the 
                        case may be) as soon as practicable after the 
                        determination that such estimate was 
                        inaccurate. Proper adjustment shall be made in 
                        the amount of any subsequent payments made 
                        under paragraph (1) to the extent that proper 
                        payment is not made under the preceding 
                        sentence before such subsequent payments.
                            ``(ii) Additional reports.--The Secretary 
                        may require such additional periodic reports of 
                        the information described in subparagraph (B) 
                        as the Secretary determines appropriate to 
                        facilitate timely adjustments under clause (i).
                    ``(D) Determination of cost of earned income tax 
                credit.--For purposes of this subsection, the cost to 
                Puerto Rico of the earned income tax credit shall be 
                determined by the Secretary on the basis of the laws of 
                Puerto Rico and shall include reductions in revenues 
                received by Puerto Rico by reason of such credit and 
                refunds attributable to such credit, but shall not 
                include any administrative costs with respect to such 
                credit.
    ``(b) Possessions With Mirror Code Tax Systems.--
            ``(1) In general.--With respect to calendar year 2021 and 
        each calendar year thereafter, the Secretary shall, except as 
        otherwise provided in this subsection, make payments to the 
        Virgin Islands, Guam, and the Commonwealth of the Northern 
        Mariana Islands equal to--
                    ``(A) 75 percent of the cost to such possession of 
                the earned income tax credit for taxable years 
                beginning in or with such calendar year, plus
                    ``(B) in the case of calendar years 2021 through 
                2025, the lesser of--
                            ``(i) the expenditures made by such 
                        possession during such calendar year for 
                        education efforts with respect to individual 
                        taxpayers and tax return preparers relating to 
                        such earned income tax credit, or
                            ``(ii) $50,000.
            ``(2) Application of certain rules.--Rules similar to the 
        rules of subparagraphs (A), (B), (C), and (D) of subsection 
        (a)(4) shall apply for purposes of this subsection.
    ``(c) American Samoa.--
            ``(1) In general.--With respect to calendar year 2021 and 
        each calendar year thereafter, the Secretary shall, except as 
        otherwise provided in this subsection, make payments to 
        American Samoa equal to--
                    ``(A) the lesser of--
                            ``(i) 75 percent of the cost to American 
                        Samoa of the earned income tax credit for 
                        taxable years beginning in or with such 
                        calendar year, or
                            ``(ii) $12,000,000, plus
                    ``(B) in the case of calendar years 2021 through 
                2025, the lesser of--
                            ``(i) the expenditures made by American 
                        Samoa during such calendar year for education 
                        efforts with respect to individual taxpayers 
                        and tax return preparers relating to such 
                        earned income tax credit, or
                            ``(ii) $50,000.
            ``(2) Requirement to enact and maintain an earned income 
        tax credit.--The Secretary shall not make any payments under 
        paragraph (1) with respect to any calendar year unless American 
        Samoa has in effect an earned income tax credit for taxable 
        years beginning in or with such calendar year which allows a 
        refundable tax credit to individuals on the basis of the 
        taxpayer's earned income which is designed to substantially 
        increase workforce participation.
            ``(3) Inflation adjustment.--In the case of any calendar 
        year after 2021, the $12,000,000 amount in paragraph (1)(A)(ii) 
        shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by--
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for such calendar year, 
                determined by substituting `calendar year 2020' for 
                `calendar year 2016' in subparagraph (A)(ii) thereof.
        Any increase determined under this clause shall be rounded to 
        the nearest multiple of $100,000.
            ``(4) Application of certain rules.--Rules similar to the 
        rules of subparagraphs (A), (B), (C), and (D) of subsection 
        (a)(4) shall apply for purposes of this subsection.
    ``(d) 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.''.
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

``Sec. 7529. Application of earned income tax credit to possessions of 
                            the United States.''.

         low-income housing credit allocations for puerto rico

    Sec. 105. 
    (a) In General.--For purposes of section 42 of the Internal Revenue 
Code of 1986, the State housing credit ceiling for Puerto Rico for 
calendar year 2020 shall be increased by $50,000,000.
    (b) Qualified Puerto Rico Disaster Zones Treated as Difficult 
Development Areas.--
            (1) In general.--For purposes of section 42 of the Internal 
        Revenue Code of 1986, in the case of a qualified building 
        placed in service in a qualified Puerto Rico disaster zone (as 
        defined in section 102), such area shall be treated as a 
        difficult development area under subclause (I) of section 
        42(d)(5)(B)(iii) but shall not be taken into account for 
        purposes of applying the limitation under subclause (II) of 
        such section.
            (2) Qualified building.--For purposes of this subsection, 
        the term ``qualified building'' means any building which is 
        allocated a housing credit dollar amount during calendar year 
        2020 or 2021.
            (3) Other definitions.--Terms used in this section which 
        are also used in section 42 of the Internal Revenue Code of 
        1986 shall have the same meaning when used in this section as 
        when used in such section 42.

           new markets tax credit allocations for puerto rico

    Sec. 106. 
    (a) In General.--For purposes of section 45D of the Internal 
Revenue Code of 1986--
            (1) the new markets tax credit limitation otherwise 
        determined under subsection (f)(1) thereof for each of 2020 and 
        2021 shall be increased by $500,000,000, to be allocated among 
        specified community development entities to make qualified low-
        income community investments in Puerto Rico, and
            (2) section 45D(f)(3) shall be applied--
                    (A) separately with respect to the amounts of the 
                increases under paragraph (1), and
                    (B) solely with respect to the amounts of the 
                increases described in subparagraph (A), the last 
                sentence of such section shall not prevent such amounts 
                from being carried to calendar year 2026.
    (b) Specified Community Development Entities.--For purposes of this 
section, the term ``specified community development entity'' means any 
qualified community development entity if such entity has a history of 
making qualified low-income community investments in federally declared 
disaster areas or Puerto Rico.
    (c) Other Definitions.--Terms used in this section which are also 
used in section 45D of the Internal Revenue Code of 1986 shall have the 
same meaning when used in this section as when used in such section 
45D.

                 cover over of distilled spirits taxes

    Sec. 107. 
    (a) Repeal of Limitation on Cover Over of Distilled Spirits Taxes 
to Puerto Rico and Virgin Islands.--
            (1) In general.--Section 7652 of the Internal Revenue Code 
        of 1986 is amended by striking subsection (f) and by 
        redesignating subsections (g) and (h) as subsections (f) and 
        (g), respectively.
            (2) Conforming amendment.--Section 7652(f)(1) of such Code, 
        as redesignated by paragraph (1), is amended by--
                    (A) striking subparagraph (B), and
                    (B) by striking ``as if--'' and all that follows 
                through ``the use and tax'' and inserting ``as if the 
                use and tax''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to distilled spirits brought into the United States 
        after December 31, 2019.
    (b) Transfer to Puerto Rico Conservation Trust Fund of Portion of 
Puerto Rico Rum Cover Over.--
            (1) In general.--Section 7652(e) of the Internal Revenue 
        Code of 1986 is amended by redesignating paragraphs (3), (4), 
        and (5) as paragraphs (4), (5), and (6), respectively, and by 
        inserting after paragraph (2) the following new paragraph:
            ``(2) Transfer to puerto rico conservation trust fund of 
        portion of rum cover over.--
                    ``(A) In general.--From any amount otherwise 
                required to be covered over to the treasury of Puerto 
                Rico under this section with respect to taxes collected 
                on rum under section 5001(a)(1) or subsection (a) of 
                this section, the Secretary of the Treasury shall 
                transfer to the Puerto Rico Conservation Trust Fund an 
                amount equal to $0.46 per proof gallon of rum to which 
                such cover over is attributable. Any amount transferred 
                under the preceding sentence shall be treated for 
                purposes of this section (other than this paragraph) as 
                having been covered over to the treasury of Puerto 
                Rico.
                    ``(B) Puerto rico conservation trust fund.--For 
                purposes of this section, the term `Puerto Rico 
                Conservation Trust Fund' means the fund established 
                pursuant to a Memorandum of Understanding between the 
                United States Department of the Interior and the 
                Commonwealth of Puerto Rico, dated December 24, 
                1968.''.
            (2) Effective date.--The amendments made by this section 
        shall apply to rum brought into the United States after 
        December 31, 2019.
    (c) Cover Over Determined Without Regard to Certain Rate 
Reductions.--
            (1) In general.--Section 7652 of the Internal Revenue Code 
        of 1986, as amended by subsection (a)(1), is amended by adding 
        at the end the following new subsection:
    ``(h) Cover Over Determined Without Regard to Certain Rate 
Reductions.--For purposes of subsections (a)(3), (b)(3), and (e), the 
amount of taxes imposed and collected under section 5001(a)(1) shall be 
determined without regard to section 5001(c).''.
            (2) Conforming amendment.--Section 7652(e) of such Code, as 
        amended by subsection (b)(1), is amended by striking paragraph 
        (6).
            (3) Effective date.--The amendments made by this subsection 
        shall take effect as if included in section 13807 of Public Law 
        115-97.

 employee retention credit with respect to individuals employed in the 
                  qualified puerto rico disaster zone

    Sec. 108. 
    (a) In General.--The Secretary of the Treasury shall pay to Puerto 
Rico the amount determined under subsection (b) for the purpose of 
providing an employee retention credit with respect to individuals 
employed in a qualified Puerto Rico disaster zone (as defined in 
section 102). The preceding sentence shall not apply unless Puerto Rico 
has a plan for implementing such employee retention credit--
            (1) which is similar to the plan approved under section 
        504(d)(1)(B) of the Disaster Tax Relief and Airport and Airway 
        Extension Act of 2017,
            (2) under which Puerto Rico will promptly distribute such 
        payments to its residents, and
            (3) which has been approved by the Secretary of the 
        Treasury for purposes of this section.
    (b) Determination of Payment Amount.--
            (1) In general.--The amount determined under this 
        subsection is the product of--
                    (A) the aggregate amount of payments made under 
                section 504(d)(1)(B) of the Disaster Tax Relief and 
                Airport and Airway Extension Act of 2017, multiplied by
                    (B) the population adjustment ratio.
            (2) Population adjustment ratio.--For purposes of this 
        subsection, the term population adjustment ratio means the 
        ratio of--
                    (A) the number of individuals estimated by the 
                Secretary of the Treasury to have been present in the 
                qualified Puerto Rico disaster zone (as defined in 
                section 102), over
                    (B) the number of individuals estimated by the 
                Secretary of the Treasury to have been present in the 
                Hurricane Maria disaster zone (as defined in section 
                501(c) of the Disaster Tax Relief and Airport and 
                Airway Extension Act of 2017).
    (c) Report to Congress.--Not later than 90 days after substantially 
all of the employee retention credits under this section have been paid 
or allowed to taxpayers in Puerto Rico, the Secretary of the Treasury 
of Puerto Rico shall submit a written report to Congress documenting 
the implementation of such credits.

                     DIVISION C--BUDGETARY EFFECTS

                           budgetary effects

    Sec. 101.  (a) In General.--The budgetary effects of division B and 
each succeeding division shall not be entered on either PAYGO scorecard 
maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act 
of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of division B 
and each succeeding division shall not be entered on any PAYGO 
scorecard maintained for purposes of section 4106 of H. Con. Res. 71 
(115th Congress).
    (c) Classification of Budgetary Effects.--Notwithstanding Rule 3 of 
the Budget Scorekeeping Guidelines set forth in the joint explanatory 
statement of the committee of conference accompanying Conference Report 
105-217 and section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the budgetary effects of division B and 
each succeeding division shall not be estimated--
            (1) for purposes of section 251 of such Act; and
            (2) for purposes of paragraph (4)(C) of section 3 of the 
        Statutory Pay-As-You-Go Act of 2010 as being included in an 
        appropriation Act.
                                 <all>