Title: CALMER Act of 2020
Policy area: Arts, Culture, Religion

Summary:
Culture, Arts, Libraries, and Museums Emergency Relief Act of 2020 or the CALMER Act of 2020
This bill appropriates additional amounts for (1) the National Endowment For the Arts, (2) the National Endowment for the Humanities, and (3) the Institute of Museum and Library Services.
Specifically, the funds shall be used
The bill (1) eliminates the $300 limitation on the tax deduction for the charitable contributions of nonitemizing taxpayers and extends such deduction through 2021, (2) extends the modification of the limitation on the tax deduction for charitable contributions through 2021, (3) exempts tax-exempt charitable organizations from payment of employment taxes in 2020, (4) extends eligibility for the Main Street Lending Program to tax-exempt organizations, and (5) extends eligibility for the Paycheck Protection Program to all tax-exempt charitable organizations.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8430 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 8430

               To promote arts, culture, and humanities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 29, 2020

   Mrs. Carolyn B. Maloney of New York (for herself, Mr. Nadler, Mr. 
Cohen, Ms. Norton, Mr. San Nicolas, Ms. Haaland, Mr. Cooper, Mr. Lynch, 
Mr. Courtney, Mr. Cicilline, Ms. Velazquez, and Mr. Morelle) introduced 
  the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committees on Education and Labor, Small 
   Business, and Financial Services, 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


 
               To promote arts, culture, and humanities.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Culture, Arts, Libraries, and 
Museums Emergency Relief Act of 2020'' or as the ``CALMER Act of 
2020''.

SEC. 2. APPROPRIATIONS FOR ARTS, CULTURE, AND HUMANITIES.

    (a) National Endowment for the Arts.--There is hereby appropriated, 
out of any amounts in the Treasury not otherwise appropriated, 
$4,000,000,000 for an additional amount for the ``Department of Health 
and Human Services--National Foundation On The Arts And Humanities--
National Endowment For The Arts--grants and administration'' account, 
to be merged with and subject to the same conditions as amounts made 
available to such account by division B of the Coronavirus Aid, Relief, 
and Economic Security Act (Public Law 116-136).
    (b) National Endowment for the Humanities.--There is hereby 
appropriated, out of any amounts in the Treasury not otherwise 
appropriated, $4,000,000,000 for an additional amount for the 
``Department of Health and Human Services--National Foundation On The 
Arts And Humanities--National Endowment For The Humanities--grants and 
administration'' account, to be merged with and subject to the same 
conditions as amounts made available to such account by division B of 
the Coronavirus Aid, Relief, and Economic Security Act.
    (c) Institute of Museum and Library Services.--There is hereby 
appropriated, out of any amounts in the Treasury not otherwise 
appropriated, $6,000,000,000 for an additional amount for the 
``Department of Education--Institute Of Museum And Library Services--
office of museum and library services: grants and administration'' 
account, to be merged with and subject to the same conditions as 
amounts made available to such account by division B of the Coronavirus 
Aid, Relief, and Economic Security Act.
    (d) Use of Funds.--Amounts appropriated by subsections (a) through 
(c) of this section may be made available in accordance with such 
subsections for any purpose for which amounts under the respective 
headings were made available by the Coronavirus Aid, Relief, and 
Economic Security Act to prevent, prepare for, and respond to 
coronavirus, including through grants to States, museums, territories, 
and tribes--
            (1) to expand digital network access;
            (2) to purchase tablets and other internet-enabled devices;
            (3) to provide technical support services;
            (4) to assist museums with operational expenses;
            (5) to develop and share distance learning content; and
            (6) for pandemic recovery planning and implementation.
    (e) Eligibility for Funding.--
            (1) In general.--An applicant for a grant or other form of 
        funding for which amounts are made available from any account 
        listed in subsections (a) through (c) of this section may not 
        be determined to be ineligible to receive such grant solely--
                    (A) as a result of a prior rejection for such 
                grant; or
                    (B) by reason of not having previously received a 
                grant or other form of funding made available from any 
                such account.
            (2) Reconsideration.--The Chair of the National Endowment 
        for the Arts, the Chair of the National Endowment for the 
        Humanities, and the Chair of the Institute of Museum and 
        Library Services shall take such steps as may be necessary to 
        reconsider each application for a grant or other form of 
        funding--
                    (A) that was submitted on or after the date of the 
                enactment of the Coronavirus Aid, Relief, and Economic 
                Security Act; and
                    (B) that was rejected solely as a result of 
                insufficient amounts available to accept such 
                application.

SEC. 3. EXPANSION OF ABOVE-THE-LINE DEDUCTION FOR CHARITABLE 
              CONTRIBUTIONS.

    (a) Repeal of Dollar Limitation.--Section 62(a)(22) of the Internal 
Revenue Code of 1986 is amended by striking ``(not to exceed $300)''.
    (b) Extension to Additional Taxable Years.--Section 62(a)(22) of 
such Code is amended by striking ``2020'' and inserting ``2019, 2020, 
or 2021''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.

SEC. 4. EXTENSION OF MODIFICATION OF LIMITATION ON CHARITABLE 
              CONTRIBUTIONS.

    (a) In General.--Section 2205(a)(3)(A)(i) of the CARES Act is 
amended by inserting ``or 2021'' after ``2020''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after December 31, 2020.

SEC. 5. PAYROLL TAX HOLIDAY FOR NONPROFIT ORGANIZATIONS.

    (a) In General.--Subsections (a) and (b) of section 3111 of the 
Internal Revenue Code of 1986 shall not apply with respect to any wages 
paid during calendar year 2020 by any organization described in section 
501(c)(3) of such Code and exempt from tax under section 501(a) of such 
Code.
    (b) Trust Funds Held Harmless.--The amounts appropriated or 
transferred to any trust fund shall be determined without regard to 
subsection (a).

SEC. 6. INCLUSION OF NONPROFIT ORGANIZATIONS IN THE MAIN STREET LENDING 
              PROGRAM.

    The Board of Governors of the Federal Reserve System shall issue 
rules relating to the Main Street Lending Program of the Board of 
Governors of the Federal Reserve System to ensure that nonprofit 
organizations described in section 501(c) of the Internal Revenue Code 
and exempt from tax under section 501(a) of such Code--
            (1) are eligible to receive a loan under such Program, 
        where such loan is not subject to a minimum loan size; and
            (2) are eligible for forgiveness of the amount of any loan 
        received under such Program.

SEC. 7. INCLUSION OF ALL NONPROFIT ORGANIZATIONS IN THE PAYCHECK 
              PROTECTION PROGRAM.

    Section 7(a)(36)(A)(vii) of the Small Business Act (15 U.S.C. 
636(a)(36)(A)(vii)) is amended by striking ``section 501(c)(3)'' and 
inserting ``section 501(c)''.
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