Court filing
Bill text (engrossed House) — H.R. 6201, Families First Coronavirus Response Act (2020-03-14)
Filed March 14, 2020 in Ffcra Legislative History; one of 4 filings from this case.
Record facts
| Court | U.S. Congress |
|---|---|
| Filed | 2020-03-14 |
Full text
116TH CONGRESS 2D SESSION H. R. 6201 AN ACT Making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 2 •HR 6201 EH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Families First 2 Coronavirus Response Act’’. 3 SEC. 2. TABLE OF CONTENTS. 4 The table of contents is as follows: 5 DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL APPROPRIATIONS ACT, 2020 DIVISION B—NUTRITION WAIVERS DIVISION C—EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT DIVISION D—EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS ACT OF 2020 DIVISION E—EMERGENCY PAID SICK LEAVE ACT DIVISION F—HEALTH PROVISIONS DIVISION G—TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE DIVISION H—BUDGETARY EFFECTS SEC. 3. REFERENCES. 6 Except as expressly provided otherwise, any reference 7 to ‘‘this Act’’ contained in any division of this Act shall 8 be treated as referring only to the provisions of that divi- 9 sion. 10 DIVISION A—SECOND CORONAVIRUS PRE- 11 PAREDNESS AND RESPONSE SUPPLE- 12 MENTAL APPROPRIATIONS ACT, 2020 13 The following sums are hereby appropriated, out of 14 any money in the Treasury not otherwise appropriated, 15 for the fiscal year ending September 30, 2020, and for 16 other purposes, namely: 17 3 •HR 6201 EH TITLE I 1 DEPARTMENT OF AGRICULTURE 2 FOOD AND NUTRITION SERVICE 3 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR 4 WOMEN, INFANTS, AND CHILDREN (WIC) 5 For an additional amount for the ‘‘Special Supple- 6 mental Nutrition Program for Women, Infants, and Chil- 7 dren’’, $500,000,000, to remain available through Sep- 8 tember 30, 2021: Provided, That such amount is des- 9 ignated by the Congress as being for an emergency re- 10 quirement pursuant to section 251(b)(2)(A)(i) of the Bal- 11 anced Budget and Emergency Deficit Control Act of 1985. 12 COMMODITY ASSISTANCE PROGRAM 13 For an additional amount for the ‘‘Commodity As- 14 sistance Program’’ for the emergency food assistance pro- 15 gram as authorized by section 27(a) of the Food and Nu- 16 trition Act of 2008 (7 U.S.C. 2036(a)) and section 17 204(a)(1) of the Emergency Food Assistance Act of 1983 18 (7 U.S.C. 7508(a)(1)), $400,000,000, to remain available 19 through September 30, 2021: Provided, That of the funds 20 made available, the Secretary may use up to $100,000,000 21 for costs associated with the distribution of commodities: 22 Provided further, That such amount is designated by the 23 Congress as being for an emergency requirement pursuant 24 4 •HR 6201 EH to section 251(b)(2)(A)(i) of the Balanced Budget and 1 Emergency Deficit Control Act of 1985. 2 GENERAL PROVISIONS—THIS TITLE 3 SEC. 1101. (a) PUBLIC HEALTH EMERGENCY.—Dur- 4 ing fiscal year 2020, in any case in which a school is closed 5 for at least 5 consecutive days during a public health 6 emergency designation during which the school would oth- 7 erwise be in session, each household containing at least 8 1 member who is an eligible child attending the school 9 shall be eligible to receive assistance pursuant to a state 10 agency plan approved under subsection (b). 11 (b) ASSISTANCE.—To carry out this section, the Sec- 12 retary of Agriculture may approve State agency plans for 13 temporary emergency standards of eligibility and levels of 14 benefits under the Food and Nutrition Act of 2008 (7 15 U.S.C. 2011 et seq.) for households with eligible children. 16 Plans approved by the Secretary shall provide for supple- 17 mental allotments to households receiving benefits under 18 such Act, and issuances to households not already receiv- 19 ing benefits. Such level of benefits shall be determined by 20 the Secretary in an amount not less than the value of 21 meals at the free rate over the course of 5 school days 22 for each eligible child in the household. 23 (c) MINIMUM CLOSURE REQUIREMENT.—The Sec- 24 retary of Agriculture shall not provide assistance under 25 5 •HR 6201 EH this section in the case of a school that is closed for less 1 than 5 consecutive days. 2 (d) USE OF EBT SYSTEM.—A State agency may pro- 3 vide assistance under this section through the EBT card 4 system established under section 7 of the Food and Nutri- 5 tion Act of 2008 (7 U.S.C. 2016). 6 (e) RELEASE OF INFORMATION.—Notwithstanding 7 any other provision of law, the Secretary of Agriculture 8 may authorize State educational agencies and school food 9 authorities administering a school lunch program under 10 the Richard B. Russell National School Lunch Act (42 11 U.S.C. 1751 et seq.) to release to appropriate officials ad- 12 ministering the supplemental nutrition assistance program 13 such information as may be necessary to carry out this 14 section. 15 (f) WAIVERS.—To facilitate implementation of this 16 section, the Secretary of Agriculture may approve waivers 17 of the limits on certification periods otherwise applicable 18 under section 3(f) of the Food and Nutrition Act of 2008 19 (7 U.S.C. 2012(f)), reporting requirements otherwise ap- 20 plicable under section 6(c) of such Act (7 U.S.C. 2015(c)), 21 and other administrative requirements otherwise applica- 22 ble to State agencies under such Act. 23 (g) AVAILABILITY OF COMMODITIES.—During fiscal 24 year 2020, the Secretary of Agriculture may purchase 25 6 •HR 6201 EH commodities for emergency distribution in any area of the 1 United States during a public health emergency designa- 2 tion. 3 (h) DEFINITIONS.—In this section: 4 (1) The term ‘‘eligible child’’ means a child (as 5 defined in section 12(d) or served under section 6 11(a)(1) of the Richard B. Russell National School 7 Lunch Act (42 U.S.C. 1760(d), 1759(a)(1)) who, if 8 not for the closure of the school attended by the 9 child during a public health emergency designation 10 and due to concerns about a COVID–19 outbreak, 11 would receive free or reduced price school meals 12 under the Richard B. Russell National School Lunch 13 Act (42 U.S.C. 175l et seq.) at the school. 14 (2) The term ‘‘public health emergency designa- 15 tion’’ means the declaration of a public health emer- 16 gency, based on an outbreak of SARS–CoV–2 or an- 17 other coronavirus with pandemic potential, by the 18 Secretary of Health and Human Services under sec- 19 tion 319 of the Public Health Service Act (42 20 U.S.C. 247d). 21 (3) The term ‘‘school’’ has the meaning given 22 the term in section 12(d) of the Richard B. Russell 23 National School Lunch Act (42 U.S.C. 1760(d)). 24 7 •HR 6201 EH (i) FUNDING.—There are hereby appropriated to the 1 Secretary of Agriculture such amounts as are necessary 2 to carry out this section: Provided, That such amount is 3 designated by the Congress as being for an emergency re- 4 quirement pursuant to section 251(b)(2)(A)(i) of the Bal- 5 anced Budget and Emergency Deficit Control Act of 1985. 6 SEC. 1102. In addition to amounts otherwise made 7 available, $100,000,000, to remain available through Sep- 8 tember 30, 2021, shall be available for the Secretary of 9 Agriculture to provide grants to the Commonwealth of the 10 Northern Mariana Islands, Puerto Rico, and American 11 Samoa for nutrition assistance in response to a COVID– 12 19 public health emergency: Provided, That such amount 13 is designated by the Congress as being for an emergency 14 requirement pursuant to section 251(b)(2)(A)(i) of the 15 Balanced Budget and Emergency Deficit Control Act of 16 1985. 17 TITLE II 18 DEPARTMENT OF DEFENSE 19 DEFENSE HEALTH PROGRAM 20 For an additional amount for ‘‘Defense Health Pro- 21 gram’’, $82,000,000, to remain available until September 22 30, 2022, for health services consisting of SARS–CoV– 23 2 or COVID–19 related items and services as described 24 in section 6006(a) of division F of the Families First 25 8 •HR 6201 EH Coronavirus Response Act (or the administration of such 1 products): Provided, That such amount is designated by 2 the Congress as being for an emergency requirement pur- 3 suant to section 251(b)(2)(A)(i) of the Balanced Budget 4 and Emergency Deficit Control Act of 1985. 5 TITLE III 6 DEPARTMENT OF THE TREASURY 7 INTERNAL REVENUE SERVICE 8 TAXPAYER SERVICES 9 For an additional amount for ‘‘Taxpayer Services’’, 10 $15,000,000, to remain available until September 30, 11 2022, for the purposes of carrying out the Families First 12 Coronavirus Response Act: Provided, That amounts pro- 13 vided under this heading in this Act may be transferred 14 to and merged with ‘‘Operations Support’’: Provided fur- 15 ther, That such amount is designated by the Congress as 16 being for an emergency requirement pursuant to section 17 251(b)(2)(A)(i) of the Balanced Budget and Emergency 18 Deficit Control Act of 1985. 19 9 •HR 6201 EH TITLE IV 1 DEPARTMENT OF HEALTH AND HUMAN 2 SERVICES 3 INDIAN HEALTH SERVICE 4 INDIAN HEALTH SERVICES 5 For an additional amount for ‘‘Indian Health Serv- 6 ices’’, $64,000,000, to remain available until September 7 30, 2022, for health services consisting of SARS–CoV– 8 2 or COVID–19 related items and services as described 9 in section 6007 of division F of the Families First 10 Coronavirus Response Act (or the administration of such 11 products): Provided, That such amounts shall be allocated 12 at the discretion of the Director of the Indian Health Serv- 13 ice: Provided further, That such amount is designated by 14 the Congress as being for an emergency requirement pur- 15 suant to section 251(b)(2)(A)(i) of the Balanced Budget 16 and Emergency Deficit Control Act of 1985. 17 TITLE V 18 DEPARTMENT OF HEALTH AND HUMAN 19 SERVICES 20 ADMINISTRATION FOR COMMUNITY LIVING 21 AGING AND DISABILITY SERVICES PROGRAMS 22 For an additional amount for ‘‘Aging and Disability 23 Services Programs’’, $250,000,000, to remain available 24 until September 30, 2021, for activities authorized under 25 10 •HR 6201 EH subparts 1 and 2 of part C, of title III, and under title 1 VI, of the Older Americans Act of 1965 (‘‘OAA’’), of 2 which $160,000,000 shall be for Home-Delivered Nutri- 3 tion Services, $80,000,000 shall be for Congregate Nutri- 4 tion Services, and $10,000,000 shall be for Nutrition 5 Services for Native Americans: Provided, That State 6 matching requirements under sections 304(d)(1)(D) and 7 309(b)(2) of the OAA shall not apply to funds made avail- 8 able under this heading in this Act: Provided further, That 9 such amount is designated by the Congress as being for 10 an emergency requirement pursuant to section 11 251(b)(2)(A)(i) of the Balanced Budget and Emergency 12 Deficit Control Act of 1985. 13 OFFICE OF THE SECRETARY 14 PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY 15 FUND 16 For an additional amount for ‘‘Public Health and So- 17 cial Services Emergency Fund’’, $1,000,000,000, to re- 18 main available until expended, for activities authorized 19 under section 2812 of the Public Health Service Act (42 20 U.S.C. 300hh–11), in coordination with the Assistant Sec- 21 retary for Preparedness and Response and the Adminis- 22 trator of the Centers for Medicare & Medicaid Services, 23 to pay the claims of providers for reimbursement, as de- 24 scribed in subsection (a)(3)(D) of such section 2812, for 25 11 •HR 6201 EH health services consisting of SARS–CoV–2 or COVID–19 1 related items and services as described in paragraph (1) 2 of section 6001(a) of division F of the Families First 3 Coronavirus Response Act (or the administration of such 4 products) or visits described in paragraph (2) of such sec- 5 tion for uninsured individuals: Provided, That the term 6 ‘‘uninsured individual’’ in this paragraph means an indi- 7 vidual who is not enrolled in— 8 (1) a Federal health care program (as defined 9 under section 1128B(f) of the Social Security Act 10 (42 U.S.C. 1320a-7b(f)), including an individual 11 who is eligible for medical assistance only because of 12 subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of 13 the Social Security Act; or 14 (2) a group health plan or health insurance cov- 15 erage offered by a health insurance issuer in the 16 group or individual market (as such terms are de- 17 fined in section 2791 of the Public Health Service 18 Act (42 U.S.C. 300gg-91)), or a health plan offered 19 under chapter 89 of title 5, United States Code: 20 Provided further, That such amount is designated by the 21 Congress as being for an emergency requirement pursuant 22 to section 251(b)(2)(A)(i) of the Balanced Budget and 23 Emergency Deficit Control Act of 1985. 24 12 •HR 6201 EH TITLE VI 1 DEPARTMENT OF VETERANS AFFAIRS 2 VETERANS HEALTH ADMINISTRATION 3 MEDICAL SERVICES 4 For an additional amount for ‘‘Medical Services’’, 5 $30,000,000, to remain available until September 30, 6 2022, for health services consisting of SARS–CoV–2 or 7 COVID–19 related items and services as described in sec- 8 tion 6006(b) of division F of the Families First 9 Coronavirus Response Act (or the administration of such 10 products): Provided, That such amount is designated by 11 the Congress as being for an emergency requirement pur- 12 suant to section 251(b)(2)(A)(i) of the Balanced Budget 13 and Emergency Deficit Control Act of 1985. 14 MEDICAL COMMUNITY CARE 15 For an additional amount for ‘‘Medical Community 16 Care’’, $30,000,000, to remain available until September 17 30, 2022, for health services consisting of SARS–CoV– 18 2 or COVID–19 related items and services as described 19 in section 6006(b) of division F of the Families First 20 Coronavirus Response Act (or the administration of such 21 products): Provided, That such amount is designated by 22 the Congress as being for an emergency requirement pur- 23 suant to section 251(b)(2)(A)(i) of the Balanced Budget 24 and Emergency Deficit Control Act of 1985. 25 13 •HR 6201 EH TITLE VII 1 GENERAL PROVISIONS—THIS ACT 2 SEC. 1701. Not later than 30 days after the date of 3 enactment of this Act, the head of each executive agency 4 that receives funding in this Act shall provide a report 5 detailing the anticipated uses of all such funding to the 6 Committees on Appropriations of the House of Represent- 7 atives and the Senate: Provided, That each report shall 8 include estimated personnel and administrative costs, as 9 well as the total amount of funding apportioned, allotted, 10 obligated, and expended, to date: Provided further, That 11 each such plan shall be updated and submitted to such 12 Committees every 60 days until all funds are expended 13 or expire. 14 SEC. 1702. States and local governments receiving 15 funds or assistance pursuant to this division shall ensure 16 the respective State Emergency Operations Center re- 17 ceives regular and real-time reporting on aggregated data 18 on testing and results from State and local public health 19 departments, as determined by the Director of the Centers 20 for Disease Control and Prevention, and that such data 21 is transmitted to the Centers for Disease Control and Pre- 22 vention. 23 14 •HR 6201 EH SEC. 1703. Each amount appropriated or made avail- 1 able by this Act is in addition to amounts otherwise appro- 2 priated for the fiscal year involved. 3 SEC. 1704. No part of any appropriation contained 4 in this Act shall remain available for obligation beyond 5 the current fiscal year unless expressly so provided herein. 6 SEC. 1705. Unless otherwise provided for by this Act, 7 the additional amounts appropriated by this Act to appro- 8 priations accounts shall be available under the authorities 9 and conditions applicable to such appropriations accounts 10 for fiscal year 2020. 11 SEC. 1706. Each amount designated in this Act by 12 the Congress as being for an emergency requirement pur- 13 suant to section 251(b)(2)(A)(i) of the Balanced Budget 14 and Emergency Deficit Control Act of 1985 shall be avail- 15 able (or rescinded or transferred, if applicable) only if the 16 President subsequently so designates all such amounts 17 and transmits such designations to the Congress. 18 SEC. 1707. Any amount appropriated by this Act, 19 designated by the Congress as an emergency requirement 20 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg- 21 et and Emergency Deficit Control Act of 1985 and subse- 22 quently so designated by the President, and transferred 23 pursuant to transfer authorities provided by this Act shall 24 retain such designation. 25 15 •HR 6201 EH This division may be cited as the ‘‘Second 1 Coronavirus Preparedness and Response Supplemental 2 Appropriations Act, 2020’’. 3 DIVISION B—NUTRITION 4 WAIVERS 5 TITLE I—MAINTAINING ESSEN- 6 TIAL ACCESS TO LUNCH FOR 7 STUDENTS ACT 8 SEC. 2101. SHORT TITLE. 9 This title may be cited as the ‘‘Maintaining Essential 10 Access to Lunch for Students Act’’ or the ‘‘MEALS Act’’. 11 SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES 12 DUE TO COVID–19. 13 (a) IN GENERAL.—The requirements under section 14 12(l)(1)(A)(iii) of the Richard B. Russell National School 15 Lunch Act (42 U.S.C. 1760(l)(1)(A)(iii)) shall not apply 16 to a qualified COVID–19 waiver. 17 (b) ALLOWABLE INCREASE IN FEDERAL COSTS.— 18 Notwithstanding paragraph (4) of section 12(l) of the 19 Richard B. Russell National School Lunch Act (42 U.S.C. 20 1760(l)), the Secretary of Agriculture may grant a quali- 21 fied COVID–19 waiver that increases Federal costs. 22 (c) TERMINATION AFTER PERIODIC REVIEW.—The 23 requirements under section 12(l)(5) of the Richard B. 24 16 •HR 6201 EH Russell National School Lunch Act (42 U.S.C. 1760(l)(5)) 1 shall not apply to a qualified COVID–19 waiver. 2 (d) QUALIFIED COVID–19 WAIVER.—In this sec- 3 tion, the term ‘‘qualified COVID–19 waiver’’ means a 4 waiver— 5 (1) requested by a State (as defined in section 6 12(d)(8) of the Richard B. Russell National School 7 Lunch Act (42 U.S.C. 1760(d)(8))) or eligible serv- 8 ice provider under section 12(l) of the Richard B. 9 Russell National School Lunch Act (42 U.S.C. 10 1760(l)); and 11 (2) to waive any requirement under such Act 12 (42 U.S.C. 1751 et seq.) or the Child Nutrition Act 13 of 1966 (42 U.S.C. 1771 et seq.), or any regulation 14 issued under either such Act, for purposes of pro- 15 viding meals and meal supplements under such Acts 16 during a school closure due to COVID–19. 17 TITLE II—COVID—19 CHILD 18 NUTRITION RESPONSE ACT 19 SEC. 2201. SHORT TITLE. 20 This title may be cited as the ‘‘COVID–19 Child Nu- 21 trition Response Act’’. 22 SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIRE- 23 MENT WAIVERS ADDRESSING COVID–19. 24 (a) NATIONWIDE WAIVER.— 25 17 •HR 6201 EH (1) IN GENERAL.—Notwithstanding any other 1 provision of law, the Secretary may establish a waiv- 2 er for all States under section 12(l) of the Richard 3 B. Russell National School Lunch Act (42 U.S.C. 4 1760(l)), for purposes of— 5 (A) providing meals and meal supplements 6 under a qualified program; and 7 (B) carrying out subparagraph (A) with 8 appropriate safety measures with respect to 9 COVID–19, as determined by the Secretary. 10 (2) STATE ELECTION.—A waiver established 11 under paragraph (1) shall— 12 (A) notwithstanding paragraph (2) of sec- 13 tion 12(l) of the Richard B. Russell National 14 School Lunch Act (42 U.S.C. 1760(l)), apply 15 automatically to any State that elects to be sub- 16 ject to the waiver without further application; 17 and 18 (B) not be subject to the requirements 19 under paragraph (3) of such section. 20 (b) CHILD AND ADULT CARE FOOD PROGRAM WAIV- 21 ER.—Notwithstanding any other provision of law, the Sec- 22 retary may grant a waiver under section 12(l) of the Rich- 23 ard B. Russell National School Lunch Act (42 U.S.C. 24 1760(l)) to allow non-congregate feeding under a child and 25 18 •HR 6201 EH adult care food program under section 17 of the Richard 1 B. Russell National School Lunch Act (42 U.S.C. 1766) 2 if such waiver is for the purposes of— 3 (1) providing meals and meal supplements 4 under such child and adult care food program; and 5 (2) carrying out paragraph (1) with appropriate 6 safety measures with respect to COVID–19, as de- 7 termined by the Secretary. 8 (c) MEAL PATTERN WAIVER.—Notwithstanding 9 paragraph (4)(A) of section 12(l) of the Richard B. Rus- 10 sell National School Lunch Act (42 U.S.C. 1760(l)) the 11 Secretary may grant a waiver under such section that re- 12 lates to the nutritional content of meals served if the Sec- 13 retary determines that— 14 (1) such waiver is necessary to provide meals 15 and meal supplements under a qualified program; 16 and 17 (2) there is a supply chain disruption with re- 18 spect to foods served under such a qualified program 19 and such disruption is due to COVID–19. 20 (d) REPORTS.—Each State that receives a waiver 21 under subsection (a), (b), or (c), shall, not later than 1 22 year after the date such State received such waiver, sub- 23 mit a report to the Secretary that includes the following: 24 19 •HR 6201 EH (1) A summary of the use of such waiver by the 1 State and eligible service providers. 2 (2) A description of whether such waiver re- 3 sulted in improved services to children. 4 (e) SUNSET.—The authority of the Secretary to es- 5 tablish or grant a waiver under this section shall expire 6 on September 30, 2020. 7 (f) DEFINITIONS.—In this section: 8 (1) QUALIFIED PROGRAM.—The term ‘‘qualified 9 program’’ means the following: 10 (A) The school lunch program under the 11 Richard B. Russell National School Lunch Act 12 (42 U.S.C. 1751 et seq.). 13 (B) The school breakfast program under 14 section 4 of the Child Nutrition Act of 1966 15 (42 U.S.C. 1773). 16 (C) The child and adult care food program 17 under section 17 of the Richard B. Russell Na- 18 tional School Lunch Act (42 U.S.C. 1766). 19 (D) The summer food service program for 20 children under section 13 of the Richard B. 21 Russell National School Lunch Act (42 U.S.C. 22 1761). 23 (2) SECRETARY.—The term ‘‘Secretary’’ means 24 the Secretary of Agriculture. 25 20 •HR 6201 EH (3) STATE.—The term ‘‘State’’ has the mean- 1 ing given such term in section 12(d)(8) of the Rich- 2 ard B. Russell National School Lunch Act (42 3 U.S.C. 1760(d)(8)). 4 SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DUR- 5 ING CERTAIN PUBLIC HEALTH EMER- 6 GENCIES. 7 (a) WAIVER AUTHORITY.— 8 (1) IN GENERAL.—Notwithstanding any other 9 provision of law, the Secretary may grant a request 10 described in paragraph (2) to— 11 (A) waive the requirement under section 12 17(d)(3)(C)(i) of the Child Nutrition Act of 13 1966 (42 U.S.C. 1786(d)(3)(C)(i)); and 14 (B) defer anthropometric and bloodwork 15 requirements necessary to determine nutritional 16 risk. 17 (2) REQUEST.—A request described in this 18 paragraph is a request made to the Secretary by a 19 State agency to waive, on behalf of the local agencies 20 served by such State agency, the requirements de- 21 scribed in paragraph (1) during any portion of the 22 emergency period (as defined in paragraph (1)(B) of 23 section 1135(g) of the Social Security Act (42 24 21 •HR 6201 EH U.S.C. 1320b-5(g)) (beginning on or after the date 1 of the enactment of this section). 2 (b) REPORTS.— 3 (1) LOCAL AGENCY REPORTS.—Each local 4 agency that uses a waiver pursuant to subsection (a) 5 shall, not later than 1 year after the date such local 6 agency uses such waiver, submit a report to the 7 State agency serving such local agency that includes 8 the following: 9 (A) A summary of the use of such waiver 10 by the local agency. 11 (B) A description of whether such waiver 12 resulted in improved services to women, infants, 13 and children. 14 (2) STATE AGENCY REPORTS.—Each State 15 agency that receives a waiver under subsection (a) 16 shall, not later than 18 months after the date such 17 State agency received such waiver, submit a report 18 to the Secretary that includes the following: 19 (A) A summary of the reports received by 20 the State agency under paragraph (1). 21 (B) A description of whether such waiver 22 resulted in improved services to women, infants, 23 and children. 24 22 •HR 6201 EH (c) SUNSET.—The authority under this section shall 1 expire on September 30, 2020. 2 (d) DEFINITIONS.—In this section: 3 (1) LOCAL AGENCY.—The term ‘‘local agency’’ 4 has the meaning given the term in section 17(b) of 5 the Child Nutrition Act of 1966 (42 U.S.C. 6 1786(b)). 7 (2) NUTRITIONAL RISK.—The term ‘‘nutritional 8 risk’’ has the meaning given the term in section 9 17(b) of the Child Nutrition Act of 1966 (42 U.S.C. 10 1786(b)). 11 (3) SECRETARY.—The term ‘‘Secretary’’ means 12 the Secretary of Agriculture. 13 (4) STATE AGENCY.— The term ‘‘State agency’’ 14 has the meaning given the term in section 17(b) of 15 the Child Nutrition Act of 1966 (42 U.S.C. 16 1786(b)). 17 SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER 18 UNDER WIC. 19 (a) WAIVER AUTHORITY.— 20 (1) IN GENERAL.—Notwithstanding any other 21 provision of law, the Secretary of Agriculture may, 22 if requested by a State agency (as defined in section 23 17(b) of the Child Nutrition Act of 1966 (42 U.S.C. 24 23 •HR 6201 EH 1786(b)), modify or waive any qualified administra- 1 tive requirement with respect to such State agency. 2 (2) QUALIFIED ADMINISTRATIVE REQUIRE- 3 MENT.—In this section, the term ‘‘qualified adminis- 4 trative requirement’’ means a regulatory require- 5 ment issued under section 17 of the Child Nutrition 6 Act of 1966 (42 U.S.C. 1786) that the Secretary of 7 Agriculture determines— 8 (A) cannot be met by a State agency due 9 to COVID–19; and 10 (B) the modification or waiver of which is 11 necessary to provide assistance under such sec- 12 tion. 13 (b) STATE AGENCY REPORTS.—Each State agency 14 that receives a waiver under subsection (a)(1) shall, not 15 later than 1 year after the date such State agency received 16 such waiver, submit a report to the Secretary of Agri- 17 culture that includes the following: 18 (1) A summary of the use of such waiver by the 19 State agency. 20 (2) A description of whether such waiver re- 21 sulted in improved services to women, infants, and 22 children. 23 (c) SUNSET.—The authority under this section shall 24 expire on September 30, 2020. 25 24 •HR 6201 EH TITLE III—SNAP WAIVERS 1 SEC. 2301. SNAP FLEXIBILITY FOR LOW-INCOME JOBLESS 2 WORKERS. 3 (a) Beginning with the first month that begins after 4 the enactment of this Act and for each subsequent month 5 through the end of the month subsequent to the month 6 a public health emergency declaration by the Secretary of 7 Health and Human Services under section 319 of the Pub- 8 lic Health Service Act based on an outbreak of coronavirus 9 disease 2019 (COVID–19) is lifted, eligibility for supple- 10 mental nutrition assistance program benefits shall not be 11 limited under section 6(o)(2) of the Food and Nutrition 12 Act of 2008 unless an individual does not comply with the 13 requirements of a program offered by the State agency 14 (as defined in section 3 of the Food and Nutrition Act 15 of 2008) that meets the standards of subparagraphs (B) 16 or (C) of such section 6(o)(2). 17 (b) Beginning on the month subsequent to the month 18 the public health emergency declaration by the Secretary 19 of Health and Human Services under section 319 of the 20 Public Health Service Act based on an outbreak of 21 COVID–19 is lifted for purposes of section 6(o) of the 22 Food and Nutrition Act of 2008, such State agency shall 23 disregard any period during which an individual received 24 25 •HR 6201 EH benefits under the supplemental nutrition assistance pro- 1 gram prior to such month. 2 SEC. 2302. ADDITIONAL SNAP FLEXIBILITIES IN A PUBLIC 3 HEALTH EMERGENCY. 4 (a) In the event of a public health emergency declara- 5 tion by the Secretary of Health and Human Services 6 under section 319 of the Public Health Service Act based 7 on an outbreak of coronavirus disease 2019 (COVID–19) 8 and the issuance of an emergency or disaster declaration 9 by a State based on an outbreak of COVID–19, the Sec- 10 retary of Agriculture— 11 (1) shall provide, at the request of a State 12 agency (as defined in section 3 of the Food and Nu- 13 trition Act of 2008) that provides sufficient data (as 14 determined by the Secretary through guidance) sup- 15 porting such request, for emergency allotments to 16 households participating in the supplemental nutri- 17 tion assistance program under the Food and Nutri- 18 tion Act of 2008 to address temporary food needs 19 not greater than the applicable maximum monthly 20 allotment for the household size; and 21 (2) may adjust, at the request of State agencies 22 or by guidance in consultation with one or more 23 State agencies, issuance methods and application 24 and reporting requirements under the Food and Nu- 25 26 •HR 6201 EH trition Act of 2008 to be consistent with what is 1 practicable under actual conditions in affected areas. 2 (In making this adjustment, the Secretary shall con- 3 sider the availability of offices and personnel in 4 State agencies, any conditions that make reliance on 5 electronic benefit transfer systems described in sec- 6 tion 7(h) of the Food and Nutrition Act of 2008 im- 7 practicable, any disruptions of transportation and 8 communication facilities, and any health consider- 9 ations that warrant alternative approaches.) 10 (b) Not later than 10 days after the date of the re- 11 ceipt or issuance of each document listed in paragraphs 12 (1), (2), or (3) of this subsection, the Secretary of Agri- 13 culture shall make publicly available on the website of the 14 Department the following documents: 15 (1) Any request submitted by State agencies 16 under subsection (a). 17 (2) The Secretary’s approval or denial of each 18 such request. 19 (3) Any guidance issued under subsection 20 (a)(2). 21 (c) The Secretary of Agriculture shall, within 18 22 months after the public health emergency declaration de- 23 scribed in subsection (a) is lifted, submit a report to the 24 House and Senate Agriculture Committees with a descrip- 25 27 •HR 6201 EH tion of the measures taken to address the food security 1 needs of affected populations during the emergency, any 2 information or data supporting State agency requests, any 3 additional measures that States requested that were not 4 approved, and recommendations for changes to the Sec- 5 retary’s authority under the Food and Nutrition Act of 6 2008 to assist the Secretary and States and localities in 7 preparations for any future health emergencies. 8 DIVISION C—EMERGENCY FAM- 9 ILY AND MEDICAL LEAVE EX- 10 PANSION ACT 11 SEC. 3101. SHORT TITLE. 12 This Act may be cited as ‘‘Emergency Family and 13 Medical Leave Expansion Act’’. 14 SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL 15 LEAVE ACT OF 1993. 16 (a) PUBLIC HEALTH EMERGENCY LEAVE.— 17 (1) IN GENERAL.—Section 102(a)(1) of the 18 Family and Medical Leave Act of 1993 (29 U.S.C. 19 2612(a)(1)) is amended by adding at the end the 20 following: 21 ‘‘(F) During the period beginning on the 22 date the Emergency Family and Medical Leave 23 Expansion Act takes effect, and ending on De- 24 cember 31, 2020, because of a qualifying need 25 28 •HR 6201 EH related to a public health emergency in accord- 1 ance with section 110.’’. 2 (2) PAID LEAVE REQUIREMENT.—Section 3 102(c) of the Family and Medical Leave Act of 1993 4 (29 U.S.C. 2612(c)) is amended by striking ‘‘under 5 subsection (a)’’ and inserting ‘‘under subsection (a) 6 (other than certain periods of leave under subsection 7 (a)(1)(F))’’. 8 (b) REQUIREMENTS.—Title I of the Family and Med- 9 ical Leave Act of 1993 (29 U.S.C. 2611 et seq.) is amend- 10 ed by adding at the end the following: 11 ‘‘SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE. 12 ‘‘(a) DEFINITIONS.—The following shall apply with 13 respect to leave under section 102(a)(1)(F): 14 ‘‘(1) APPLICATION OF CERTAIN TERMS.—The 15 definitions in section 101 shall apply, except as fol- 16 lows: 17 ‘‘(A) ELIGIBLE EMPLOYEE.—In lieu of the 18 definition in sections 101(2)(A) and 19 101(2)(B)(ii), the term ‘eligible employee’ 20 means an employee who has been employed for 21 at least 30 calendar days by the employer with 22 respect to whom leave is requested under sec- 23 tion 102(a)(1)(F). 24 29 •HR 6201 EH ‘‘(B) EMPLOYER THRESHOLD.—Section 1 101(4)(A)(i) shall be applied by substituting 2 ‘fewer than 500 employees’ for ‘50 or more em- 3 ployees for each working day during each of 20 4 or more calendar workweeks in the current or 5 preceding calendar year’. 6 ‘‘(2) ADDITIONAL DEFINITIONS.—In addition to 7 the definitions described in paragraph (1), the fol- 8 lowing definitions shall apply with respect to leave 9 under section 102(a)(1)(F): 10 ‘‘(A) QUALIFYING NEED RELATED TO A 11 PUBLIC HEALTH EMERGENCY.—The term 12 ‘qualifying need related to a public health emer- 13 gency’, with respect to leave, means the em- 14 ployee is unable to work (or telework) due to a 15 need for leave to care for the son or daughter 16 under 18 years of age of such employee if the 17 school or place of care has been closed, or the 18 child care provider of such son or daughter is 19 unavailable, due to a public health emergency. 20 ‘‘(B) PUBLIC HEALTH EMERGENCY.—The 21 term ‘public health emergency’ means an emer- 22 gency with respect to COVID-19 declared by a 23 Federal, State, or local authority. 24 30 •HR 6201 EH ‘‘(C) CHILD CARE PROVIDER.—The term 1 ‘child care provider’ means a provider who re- 2 ceives compensation for providing child care 3 services on a regular basis, including an ‘eligible 4 child care provider’ (as defined in section 658P 5 of the Child Care and Development Block 6 Grant Act of 1990 (42 U.S.C. 9858n)). 7 ‘‘(D) SCHOOL.—The term ‘school’ means 8 an ‘elementary school’ or ‘secondary school’ as 9 such terms are defined in section 8101 of the 10 Elementary and Secondary Education Act of 11 1965 (20 U.S.C. 7801). 12 ‘‘(3) REGULATORY AUTHORITIES.—The Sec- 13 retary of Labor shall have the authority to issue reg- 14 ulations for good cause under sections 553(b)(B) 15 and 553(d)(A) of title 5, United States Code— 16 ‘‘(A) to exclude certain health care pro- 17 viders and emergency responders from the defi- 18 nition of eligible employee under section 19 110(a)(1)(A); and 20 ‘‘(B) to exempt small businesses with fewer 21 than 50 employees from the requirements of 22 section 102(a)(1)(F) when the imposition of 23 such requirements would jeopardize the viability 24 of the business as a going concern. 25 31 •HR 6201 EH ‘‘(b) RELATIONSHIP TO PAID LEAVE.— 1 ‘‘(1) UNPAID LEAVE FOR INITIAL 10 DAYS.— 2 ‘‘(A) IN GENERAL.—The first 10 days for 3 which an employee takes leave under section 4 102(a)(1)(F) may consist of unpaid leave. 5 ‘‘(B) EMPLOYEE ELECTION.—An employee 6 may elect to substitute any accrued vacation 7 leave, personal leave, or medical or sick leave 8 for unpaid leave under section 102(a)(1)(F) in 9 accordance with section 102(d)(2)(B). 10 ‘‘(2) PAID LEAVE FOR SUBSEQUENT DAYS.— 11 ‘‘(A) IN GENERAL.—An employer shall 12 provide paid leave for each day of leave under 13 section 102(a)(1)(F) that an employee takes 14 after taking leave under such section for 10 15 days. 16 ‘‘(B) CALCULATION.— 17 ‘‘(i) IN GENERAL.—Subject to clause 18 (ii), paid leave under subparagraph (A) for 19 an employee shall be calculated based on— 20 ‘‘(I) an amount that is not less 21 than two-thirds of an employee’s reg- 22 ular rate of pay (as determined under 23 section 7(e) of the Fair Labor Stand- 24 32 •HR 6201 EH ards Act of 1938 (29 U.S.C. 207(e)); 1 and 2 ‘‘(II) the number of hours the 3 employee would otherwise be normally 4 scheduled to work (or the number of 5 hours calculated under subparagraph 6 (C)). 7 ‘‘(ii) CLARIFICATION.—In no event 8 shall such paid leave exceed $200 per day 9 and $10,000 in the aggregate. 10 ‘‘(C) VARYING SCHEDULE HOURS CAL- 11 CULATION.—In the case of an employee whose 12 schedule varies from week to week to such an 13 extent that an employer is unable to determine 14 with certainty the number of hours the em- 15 ployee would have worked if such employee had 16 not taken leave under section 102(a)(1)(F), the 17 employer shall use the following in place of such 18 number: 19 ‘‘(i) Subject to clause (ii), a number 20 equal to the average number of hours that 21 the employee was scheduled per day over 22 the 6-month period ending on the date on 23 which the employee takes such leave, in- 24 33 •HR 6201 EH cluding hours for which the employee took 1 leave of any type. 2 ‘‘(ii) If the employee did not work 3 over such period, the reasonable expecta- 4 tion of the employee at the time of hiring 5 of the average number of hours per day 6 that the employee would normally be 7 scheduled to work. 8 ‘‘(c) NOTICE.—In any case where the necessity for 9 leave under section 102(a)(1)(F) for the purpose described 10 in subsection (a)(2)(A)(iii) is foreseeable, an employee 11 shall provide the employer with such notice of leave as is 12 practicable. 13 ‘‘(d) RESTORATION TO POSITION.— 14 ‘‘(1) IN GENERAL.—Section 104(a)(1) shall not 15 apply with respect to an employee of an employer 16 who employs fewer than 25 employees if the condi- 17 tions described in paragraph (2) are met. 18 ‘‘(2) CONDITIONS.—The conditions described in 19 this paragraph are the following: 20 ‘‘(A) The employee takes leave under sec- 21 tion 102(a)(1)(F). 22 ‘‘(B) The position held by the employee 23 when the leave commenced does not exist due to 24 34 •HR 6201 EH economic conditions or other changes in oper- 1 ating conditions of the employer— 2 ‘‘(i) that affect employment; and 3 ‘‘(ii) are caused by a public health 4 emergency during the period of leave. 5 ‘‘(C) The employer makes reasonable ef- 6 forts to restore the employee to a position 7 equivalent to the position the employee held 8 when the leave commenced, with equivalent em- 9 ployment benefits, pay, and other terms and 10 conditions of employment. 11 ‘‘(D) If the reasonable efforts of the em- 12 ployer under subparagraph (C) fail, the em- 13 ployer makes reasonable efforts during the pe- 14 riod described in paragraph (3) to contact the 15 employee if an equivalent position described in 16 subparagraph (C) becomes available. 17 ‘‘(3) CONTACT PERIOD.—The period described 18 under this paragraph is the 1-year period beginning 19 on the earlier of— 20 ‘‘(A) the date on which the qualifying need 21 related to a public health emergency concludes; 22 or 23 35 •HR 6201 EH ‘‘(B) the date that is 12 weeks after the 1 date on which the employee’s leave under sec- 2 tion 102(a)(1)(F) commences.’’. 3 SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BAR- 4 GAINING AGREEMENTS. 5 (a) EMPLOYERS.—An employer signatory to a multi- 6 employer collective bargaining agreement may, consistent 7 with its bargaining obligations and its collective bar- 8 gaining agreement, fulfill its obligations under section 9 110(b)(2) of title I of the Family and Medical Leave Act 10 of 1993, as added by the Families First Coronavirus Re- 11 sponse Act, by making contributions to a multiemployer 12 fund, plan, or program based on the paid leave each of 13 its employees is entitled to under such section while work- 14 ing under the multiemployer collective bargaining agree- 15 ment, provided that the fund, plan, or program enables 16 employees to secure pay from such fund, plan, or program 17 based on hours they have worked under the multiemployer 18 collective bargaining agreement for paid leave taken under 19 section 102(a)(1)(F) of title I of the Family and Medical 20 Leave Act of 1993, as added by the Families First 21 Coronavirus Response Act. 22 (b) EMPLOYEES.—Employees who work under a mul- 23 tiemployer collective bargaining agreement into which 24 their employers make contributions as provided in sub- 25 36 •HR 6201 EH section (a) may secure pay from such fund, plan, or pro- 1 gram based on hours they have worked under the multiem- 2 ployer collective bargaining agreement for paid leave taken 3 under section 102(a)(1)(F) of title I of the Family and 4 Medical Leave Act of 1993, as added by the Families First 5 Coronavirus Response Act. 6 SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS. 7 An employer under 110(a)(B) shall not be subject to 8 section 107(a) for a violation of section 102(a)(1)(F) if 9 the employer does not meet the definition of employer set 10 forth in Section 101(4)(A)(i). 11 SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS 12 AND EMERGENCY RESPONDERS. 13 An employer of an employee who is a health care pro- 14 vider or an emergency responder may elect to exclude such 15 employee from the application of the provisions in the 16 amendments made under of section 3102 of this Act. 17 SEC. 3106. EFFECTIVE DATE. 18 This Act shall take effect not later than 15 days after 19 the date of enactment of this Act. 20 37 •HR 6201 EH DIVISION D—EMERGENCY UN- 1 EMPLOYMENT INSURANCE 2 STABILIZATION AND ACCESS 3 ACT OF 2020 4 SEC. 4101. SHORT TITLE. 5 This division may be cited as the ‘‘Emergency Unem- 6 ployment Insurance Stabilization and Access Act of 7 2020’’. 8 SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT 9 COMPENSATION ADMINISTRATION. 10 (a) IN GENERAL.—Section 903 of the Social Security 11 Act (42 U.S.C. 1103) is amended by adding at the end 12 the following: 13 ‘‘Emergency Transfers in Fiscal Year 2020 for 14 Administration 15 ‘‘(h)(1)(A) In addition to any other amounts, the Sec- 16 retary of Labor shall provide for the making of emergency 17 administration grants in fiscal year 2020 to the accounts 18 of the States in the Unemployment Trust Fund, in accord- 19 ance with succeeding provisions of this subsection. 20 ‘‘(B) The amount of an emergency administration 21 grant with respect to a State shall, as determined by the 22 Secretary of Labor, be equal to the amount obtained by 23 multiplying $1,000,000,000 by the same ratio as would 24 apply under subsection (a)(2)(B) for purposes of deter- 25 38 •HR 6201 EH mining such State’s share of any excess amount (as de- 1 scribed in subsection (a)(1)) that would have been subject 2 to transfer to State accounts, as of October 1, 2019, under 3 the provisions of subsection (a). 4 ‘‘(C) Of the emergency administration grant deter- 5 mined under subparagraph (B) with respect to a State— 6 ‘‘(i) not later than 60 days after the date of en- 7 actment of this subsection, 50 percent shall be 8 transferred to the account of such State upon a cer- 9 tification by the Secretary of Labor to the Secretary 10 of the Treasury that the State meets the require- 11 ments of paragraph (2); and 12 ‘‘(ii) only with respect to a State in which the 13 number of unemployment compensation claims has 14 increased by at least 10 percent over the same quar- 15 ter in the previous calendar year, the remainder 16 shall be transferred to the account of such State 17 upon a certification by the Secretary of Labor to the 18 Secretary of the Treasury that the State meets the 19 requirements of paragraph (3). 20 ‘‘(2) The requirements of this paragraph with respect 21 to a State are the following: 22 ‘‘(A) The State requires employers to provide 23 notification of the availability of unemployment com- 24 pensation to employees at the time of separation 25 39 •HR 6201 EH from employment. Such notification may be based 1 on model notification language issued by the Sec- 2 retary of Labor. 3 ‘‘(B) The State ensures that applications for 4 unemployment compensation, and assistance with 5 the application process, are accessible in at least two 6 of the following: in-person, by phone, or online. 7 ‘‘(C) The State notifies applicants when an ap- 8 plication is received and is being processed, and in 9 any case in which an application is unable to be 10 processed, provides information about steps the ap- 11 plicant can take to ensure the successful processing 12 of the application. 13 ‘‘(3) The requirements of this paragraph with respect 14 to a State are the following: 15 ‘‘(A) The State has expressed its commitment 16 to maintain and strengthen access to the unemploy- 17 ment compensation system, including through initial 18 and continued claims. 19 ‘‘(B) The State has demonstrated steps it has 20 taken or will take to ease eligibility requirements 21 and access to unemployment compensation for claim- 22 ants, including waiving work search requirements 23 and the waiting week, and non-charging employers 24 directly impacted by COVID–19 due to an illness in 25 40 •HR 6201 EH the workplace or direction from a public health offi- 1 cial to isolate or quarantine workers. 2 ‘‘(4) Any amount transferred to the account of a 3 State under this subsection may be used by such State 4 only for the administration of its unemployment com- 5 pensation law, including by taking such steps as may be 6 necessary to ensure adequate resources in periods of high 7 demand. 8 ‘‘(5) Not later than 1 year after the date of enact- 9 ment of the Emergency Unemployment Insurance Sta- 10 bilization and Access Act of 2020, each State receiving 11 emergency administration grant funding under paragraph 12 (1)(C)(i) shall submit to the Secretary of Labor, the Com- 13 mittee on Ways and Means of the House of Representa- 14 tives, and the Committee on Finance of the Senate, a re- 15 port that includes— 16 ‘‘(A) an analysis of the recipiency rate for un- 17 employment compensation in the State as such rate 18 has changed over time; 19 ‘‘(B) a description of steps the State intends to 20 take to increase such recipiency rate. 21 ‘‘(6)(A) Notwithstanding any other provision of law, 22 the Secretary of the Treasury shall transfer from the gen- 23 eral fund of the Treasury (from funds not otherwise ap- 24 propriated) to the employment security administration ac- 25 41 •HR 6201 EH count (as established by section 901 of the Social Security 1 Act) such sums as the Secretary of Labor estimates to 2 be necessary for purposes of making the transfers de- 3 scribed in paragraph (1)(C). 4 ‘‘(B) There are appropriated from the general fund 5 of the Treasury, without fiscal year limitation, the sums 6 referred to in the preceding sentence and such sums shall 7 not be required to be repaid.’’. 8 (b) EMERGENCY FLEXIBILITY.—Notwithstanding 9 any other law, if a State modifies its unemployment com- 10 pensation law and policies with respect to work search, 11 waiting week, good cause, or employer experience rating 12 on an emergency temporary basis as needed to respond 13 to the spread of COVID–19, such modifications shall be 14 disregarded for the purposes of applying section 303 of 15 the Social Security Act and section 3304 of the Internal 16 Revenue Code of 1986 to such State law. 17 (c) REGULATIONS.—The Secretary of Labor may 18 prescribe any regulations, operating instructions, or other 19 guidance necessary to carry out the amendment made by 20 subsection (a). 21 SEC. 4103. TEMPORARY ASSISTANCE FOR STATES WITH AD- 22 VANCES. 23 Section 1202(b)(10)(A) of the Social Security Act 24 (42 U.S.C. 1322(b)(10)(A)) is amended by striking ‘‘be- 25 42 •HR 6201 EH ginning on the date of enactment of this paragraph and 1 ending on December 31, 2010’’ and inserting ‘‘beginning 2 on the date of enactment of the Emergency Unemploy- 3 ment Insurance Stabilization and Access Act of 2020 and 4 ending on December 31, 2020’’. 5 SEC. 4104. TECHNICAL ASSISTANCE AND GUIDANCE FOR 6 SHORT-TIME COMPENSATION PROGRAMS. 7 The Secretary of Labor shall assist States in estab- 8 lishing, implementing, and improving the employer aware- 9 ness of short-time compensation programs (as defined in 10 section 3306(v) of the Internal Revenue Code of 1986) 11 to help avert layoffs, including by providing technical as- 12 sistance and guidance. 13 SEC. 4105. FULL FEDERAL FUNDING OF EXTENDED UNEM- 14 PLOYMENT COMPENSATION FOR A LIMITED 15 PERIOD. 16 (a) IN GENERAL.—In the case of sharable extended 17 compensation and sharable regular compensation paid for 18 weeks of unemployment beginning after the date of the 19 enactment of this section and before December 31, 2020 20 (and only with respect to States that receive emergency 21 administration grant funding under clauses (i) and (ii) of 22 section 903(h)(1)(C) of the Social Security Act (42 U.S.C. 23 1102(h)(1)(C))), section 204(a)(1) of the Federal-State 24 Extended Unemployment Compensation Act of 1970 (26 25 43 •HR 6201 EH U.S.C. 3304 note) shall be applied by substituting ‘‘100 1 percent of’’ for ‘‘one-half of’’. 2 (b) TEMPORARY FEDERAL MATCHING FOR THE 3 FIRST WEEK OF EXTENDED BENEFITS FOR STATES 4 WITH NO WAITING WEEK.—With respect to weeks of un- 5 employment beginning after the date of the enactment of 6 this Act and ending on or before December 31, 2020, sub- 7 paragraph (B) of section 204(a)(2) of the Federal-State 8 Extended Unemployment Compensation Act of 1970 (26 9 U.S.C. 3304 note) shall not apply. 10 (c) DEFINITIONS.—For purposes of this section— 11 (1) the terms ‘‘sharable extended compensa- 12 tion’’ and ‘‘sharable regular compensation’’ have the 13 respective meanings given such terms under section 14 204 of the Federal-State Extended Unemployment 15 Compensation Act of 1970; and 16 (2) the term ‘‘week’’ has the meaning given 17 such term under section 205 of the Federal-State 18 Extended Unemployment Compensation Act of 19 1970. 20 (d) REGULATIONS.—The Secretary of Labor may 21 prescribe any operating instructions or regulations nec- 22 essary to carry out this section. 23 44 •HR 6201 EH DIVISION E—EMERGENCY PAID 1 SICK LEAVE ACT 2 SEC. 5101. SHORT TITLE. 3 This Act may be cited as the ‘‘Emergency Paid Sick 4 Leave Act’’. 5 SEC. 5102. PAID SICK TIME REQUIREMENT. 6 (a) IN GENERAL.—An employer shall provide to each 7 employee employed by the employer paid sick time to the 8 extent that the employee is unable to work (or telework) 9 due to a need for leave because: 10 (1) The employee is subject to a Federal, State, 11 or local quarantine or isolation order related to 12 COVID-19. 13 (2) The employee has been advised by a health 14 care provider to self-quarantine due to concerns re- 15 lated to COVID-19. 16 (3) The employee is experiencing symptoms of 17 COVID-19 and seeking a medical diagnosis. 18 (4) The employee is caring for an individual 19 who is subject to an order as described in subpara- 20 graph (1) or has been advised as described in para- 21 graph (2). 22 (5) The employee is caring for a son or daugh- 23 ter of such employee if the school or place of care 24 of the son or daughter has been closed, or the child 25 45 •HR 6201 EH care provider of such son or daughter is unavailable, 1 due to COVID-19 precautions. 2 (6) The employee is experiencing any other sub- 3 stantially similar condition specified by the Secretary 4 of Health and Human Services in consultation with 5 the Secretary of the Treasury and the Secretary of 6 Labor. 7 Except that an employer of an employee who is a health 8 care provider or an emergency responder may elect to ex- 9 clude such employee from the application of this sub- 10 section. 11 (b) DURATION OF PAID SICK TIME.— 12 (1) IN GENERAL.—An employee shall be enti- 13 tled to paid sick time for an amount of hours deter- 14 mined under paragraph (2). 15 (2) AMOUNT OF HOURS.—The amount of hours 16 of paid sick time to which an employee is entitled 17 shall be as follows: 18 (A) For full-time employees, 80 hours. 19 (B) For part-time employees, a number of 20 hours equal to the number of hours that such 21 employee works, on average, over a 2-week pe- 22 riod. 23 (3) CARRYOVER.—Paid sick time under this 24 section shall not carry over from 1 year to the next. 25 46 •HR 6201 EH (c) EMPLOYER’S TERMINATION OF PAID SICK 1 TIME.—Paid sick time provided to an employee under this 2 Act shall cease beginning with the employee’s next sched- 3 uled workshift immediately following the termination of 4 the need for paid sick time under subsection (a). 5 (d) PROHIBITION.—An employer may not require, as 6 a condition of providing paid sick time under this Act, that 7 the employee involved search for or find a replacement em- 8 ployee to cover the hours during which the employee is 9 using paid sick time. 10 (e) USE OF PAID SICK TIME.— 11 (1) IN GENERAL.—The paid sick time under 12 subsection (a) shall be available for immediate use 13 by the employee for the purposes described in such 14 subsection, regardless of how long the employee has 15 been employed by an employer. 16 (2) SEQUENCING.— 17 (A) IN GENERAL.—An employee may first 18 use the paid sick time under subsection (a) for 19 the purposes described in such subsection. 20 (B) PROHIBITION.—An employer may not 21 require an employee to use other paid leave pro- 22 vided by the employer to the employee before 23 the employee uses the paid sick time under sub- 24 section (a). 25 47 •HR 6201 EH SEC. 5103. NOTICE. 1 (a) IN GENERAL.—Each employer shall post and 2 keep posted, in conspicuous places on the premises of the 3 employer where notices to employees are customarily post- 4 ed, a notice, to be prepared or approved by the Secretary 5 of Labor, of the requirements described in this Act. 6 (b) MODEL NOTICE.—Not later than 7 days after the 7 date of enactment of this Act, the Secretary of Labor shall 8 make publicly available a model of a notice that meets the 9 requirements of subsection (a). 10 SEC. 5104. PROHIBITED ACTS. 11 It shall be unlawful for any employer to discharge, 12 discipline, or in any other manner discriminate against 13 any employee who— 14 (1) takes leave in accordance with this Act; and 15 (2) has filed any complaint or instituted or 16 caused to be instituted any proceeding under or re- 17 lated to this Act (including a proceeding that seeks 18 enforcement of this Act), or has testified or is about 19 to testify in any such proceeding. 20 SEC. 5105. ENFORCEMENT. 21 (a) UNPAID SICK LEAVE.—An employer who violates 22 section 5102 shall— 23 (1) be considered to have failed to pay min- 24 imum wages in violation of section 6 of the Fair 25 Labor Standards Act of 1938 (29 U.S.C. 206); and 26 48 •HR 6201 EH (2) be subject to the penalties described in sec- 1 tions 16 and 17 of such Act (29 U.S.C. 216; 217) 2 with respect to such violation. 3 (b) UNLAWFUL TERMINATION.—An employer who 4 willfully violates section 5104 shall— 5 (1) be considered to be in violation of section 6 15(a)(3) of the Fair Labor Standards Act of 1938 7 (29 U.S.C. 215(a)(3)); and 8 (2) be subject to the penalties described in sec- 9 tions 16 and 17 of such Act (29 U.S.C. 216; 217) 10 with respect to such violation. 11 SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BAR- 12 GAINING AGREEMENTS. 13 (a) EMPLOYERS.—An employer signatory to a multi- 14 employer collective bargaining agreement may, consistent 15 with its bargaining obligations and its collective bar- 16 gaining agreement, fulfill its obligations under this Act by 17 making contributions to a multiemployer fund, plan, or 18 program based on the hours of paid sick time each of its 19 employees is entitled to under this Act while working 20 under the multiemployer collective bargaining agreement, 21 provided that the fund, plan, or program enables employ- 22 ees to secure pay from such fund, plan, or program based 23 on hours they have worked under the multiemployer collec- 24 49 •HR 6201 EH tive bargaining agreement and for the uses specified under 1 section 5102(a). 2 (b) EMPLOYEES.—Employees who work under a mul- 3 tiemployer collective bargaining agreement into which 4 their employers make contributions as provided in sub- 5 section (a) may secure pay from such fund, plan, or pro- 6 gram based on hours they have worked under the multiem- 7 ployer collective bargaining agreement for the uses speci- 8 fied in section 5102(a). 9 SEC. 5107. RULES OF CONSTRUCTION. 10 Nothing in this Act shall be construed— 11 (1) to in any way diminish the rights or bene- 12 fits that an employee is entitled to under any— 13 (A) other Federal, State, or local law; 14 (B) collective bargaining agreement; or 15 (C) existing employer policy; or 16 (2) to require financial or other reimbursement 17 to an employee from an employer upon the employ- 18 ee’s termination, resignation, retirement, or other 19 separation from employment for paid sick time 20 under this Act that has not been used by such em- 21 ployee. 22 50 •HR 6201 EH SEC. 5108. EFFECTIVE DATE. 1 This Act, and the requirements under this Act, shall 2 take effect not later than 15 days after the date of enact- 3 ment of this Act. 4 SEC. 5109. SUNSET. 5 This Act, and the requirements under this Act, shall 6 expire on December 31, 2020. 7 SEC. 5110. DEFINITIONS. 8 For purposes of the Act: 9 (1) EMPLOYEE.—The terms ‘‘employee’’ means 10 an individual who is— 11 (A)(i) an employee, as defined in section 12 3(e) of the Fair Labor Standards Act of 1938 13 (29 U.S.C. 203(e)), who is not covered under 14 subparagraph (E) or (F), including such an em- 15 ployee of the Library of Congress, except that 16 a reference in such section to an employer shall 17 be considered to be a reference to an employer 18 described in clauses (i)(I) and (ii) of paragraph 19 (5)(A); or 20 (ii) an employee of the Government Ac- 21 countability Office; 22 (B) a State employee described in section 23 304(a) of the Government Employee Rights Act 24 of 1991 (42 U.S.C. 2000e–16c(a)); 25 51 •HR 6201 EH (C) a covered employee, as defined in sec- 1 tion 101 of the Congressional Accountability 2 Act of 1995 (2 U.S.C. 1301), other than an ap- 3 plicant for employment; 4 (D) a covered employee, as defined in sec- 5 tion 411(c) of title 3, United States Code; 6 (E) a Federal officer or employee covered 7 under subchapter V of chapter 63 of title 5, 8 United States Code; or 9 (F) any other individual occupying a posi- 10 tion in the civil service (as that term is defined 11 in section 2101(1) of title 5, United States 12 Code). 13 (2) EMPLOYER.— 14 (A) IN GENERAL.—The term ‘‘employer’’ 15 means a person who is— 16 (i)(I) a covered employer, as defined 17 in subparagraph (B), who is not covered 18 under subclause (V); 19 (II) an entity employing a State em- 20 ployee described in section 304(a) of the 21 Government Employee Rights Act of 1991; 22 (III) an employing office, as defined 23 in section 101 of the Congressional Ac- 24 countability Act of 1995; 25 52 •HR 6201 EH (IV) an employing office, as defined in 1 section 411(c) of title 3, United States 2 Code; or 3 (V) an Executive Agency as defined in 4 section 105 of title 5, United States Code, 5 and including the U.S. Postal Service and 6 the Postal Regulatory Commission; and 7 (ii) engaged in commerce (including 8 government), or an industry or activity af- 9 fecting commerce (including government), 10 as defined in subparagraph (B)(iii). 11 (B) COVERED EMPLOYER.— 12 (i) IN GENERAL.—In subparagraph 13 (A)(i)(I), the term ‘‘covered employer’’— 14 (I) means any person engaged in 15 commerce or in any industry or activ- 16 ity affecting commerce that— 17 (aa) in the case of a private 18 entity or individual, employs 19 fewer than 500 employees; and 20 (bb) in the case of a public 21 agency or any other entity that is 22 not a private entity or individual, 23 employs 1 or more employees; 24 (II) includes— 25 53 •HR 6201 EH (aa) includes any person act- 1 ing directly or indirectly in the 2 interest of an employer in rela- 3 tion to an employee (within the 4 meaning of such phrase in sec- 5 tion 3(d) of the Fair Labor 6 Standards Act of 1938 (29 7 U.S.C. 203(d)); and 8 (bb) any successor in inter- 9 est of an employer; 10 (III) includes any ‘‘public agen- 11 cy’’, as defined in section 3(x) of the 12 Fair Labor Standards Act of 1938 13 (29 U.S.C. 203(x)); and 14 (IV) includes the Government 15 Accountability Office and the Library 16 of Congress. 17 (ii) PUBLIC AGENCY.—For purposes 18 of clause (i)(IV), a public agency shall be 19 considered to be a person engaged in com- 20 merce or in an industry or activity affect- 21 ing commerce. 22 (iii) DEFINITIONS.—For purposes of 23 this subparagraph: 24 54 •HR 6201 EH (I) COMMERCE.—The terms 1 ‘‘commerce’’ and ‘‘industry or activity 2 affecting commerce’’ means any activ- 3 ity, business, or industry in commerce 4 or in which a labor dispute would 5 hinder or obstruct commerce or the 6 free flow of commerce, and include 7 ‘‘commerce’’ and any ‘‘industry affect- 8 ing commerce’’, as defined in para- 9 graphs (1) and (3) of section 501 of 10 the Labor Management Relations Act 11 of 1947 (29 U.S.C. 142 (1) and (3)). 12 (II) EMPLOYEE.—The term ‘‘em- 13 ployee’’ has the same meaning given 14 such term in section 3(e) of the Fair 15 Labor Standards Act of 1938 (29 16 U.S.C. 203(e)). 17 (III) PERSON.—The term ‘‘per- 18 son’’ has the same meaning given 19 such term in section 3(a) of the Fair 20 Labor Standards Act of 1938 (29 21 U.S.C. 203(a)). 22 (3) FLSA TERMS.—The terms ‘‘employ’’ and 23 ‘‘State’’ have the meanings given such terms in sec- 24 55 •HR 6201 EH tion 3 of the Fair Labor Standards Act of 1938 (29 1 U.S.C. 203). 2 (4) FMLA TERMS.—The terms ‘‘health care 3 provider’’ and ‘‘son or daughter’’ have the meanings 4 given such terms in section 101 of the Family and 5 Medical Leave Act of 1993 (29 U.S.C. 2611). 6 (5) PAID SICK TIME.— 7 (A) IN GENERAL.—The term ‘‘paid sick 8 time’’ means an increment of compensated leave 9 that— 10 (i) is provided by an employer for use 11 during an absence from employment for a 12 reason described in any paragraph of sec- 13 tion 2(a); and 14 (ii) is calculated based on the employ- 15 ee’s required compensation under subpara- 16 graph (B) and the number of hours the 17 employee would otherwise be normally 18 scheduled to work (or the number of hours 19 calculated under subparagraph (C)), except 20 that in no event shall such paid sick time 21 exceed— 22 (I) $511 per day and $5,110 in 23 the aggregate for a use described in 24 56 •HR 6201 EH paragraph (1), (2), or (3) of section 1 5102(a); and 2 (II) $200 per day and $2,000 in 3 the aggregate for a use described in 4 paragraph (4), (5), or (6) of section 5 5102(a). 6 (B) REQUIRED COMPENSATION.— 7 (i) IN GENERAL.—Subject to subpara- 8 graph (A)(ii), the employee’s required com- 9 pensation under this subparagraph shall be 10 not less than the greater of the following: 11 (I) The employee’s regular rate 12 of pay (as determined under section 13 7(e) of the Fair Labor Standards Act 14 of 1938 (29 U.S.C. 207(e)). 15 (II) The minimum wage rate in 16 effect under section 6(a)(1) of the 17 Fair Labor Standards Act of 1938 18 (29 U.S.C. 206(a)(1)). 19 (III) The minimum wage rate in 20 effect for such employee in the appli- 21 cable State or locality, whichever is 22 greater, in which the employee is em- 23 ployed. 24 57 •HR 6201 EH (ii) SPECIAL RULE FOR CARE OF FAM- 1 ILY MEMBERS.—Subject to subparagraph 2 (A)(ii), with respect to any paid sick time 3 provided for any use described in para- 4 graph (4), (5), or (6) of section 5102(a), 5 the employee’s required compensation 6 under this subparagraph shall be two- 7 thirds of the amount described in clause 8 (B)(i). 9 (C) VARYING SCHEDULE HOURS CALCULA- 10 TION.—In the case of a part-time employee de- 11 scribed in section 5102(b)(2)(B) whose schedule 12 varies from week to week to such an extent that 13 an employer is unable to determine with cer- 14 tainty the number of hours the employee would 15 have worked if such employee had not taken 16 paid sick time under section 2(a), the employer 17 shall use the following in place of such number: 18 (i) Subject to clause (ii), a number 19 equal to the average number of hours that 20 the employee was scheduled per day over 21 the 6-month period ending on the date on 22 which the employee takes the paid sick 23 time, including hours for which the em- 24 ployee took leave of any type. 25 58 •HR 6201 EH (ii) If the employee did not work over 1 such period, the reasonable expectation of 2 the employee at the time of hiring of the 3 average number of hours per day that the 4 employee would normally be scheduled to 5 work. 6 (D) GUIDELINES.—Not later than 15 days 7 after the date of the enactment of this Act, the 8 Secretary of Labor shall issue guidelines to as- 9 sist employers in calculating the amount of paid 10 sick time under subparagraph (A). 11 (E) REASONABLE NOTICE.—After the first 12 workday (or portion thereof) an employee re- 13 ceives paid sick time under this Act, an em- 14 ployer may require the employee to follow rea- 15 sonable notice procedures in order to continue 16 receiving such paid sick time. 17 SEC. 5111. REGULATORY AUTHORITIES. 18 The Secretary of Labor shall have the authority to 19 issue regulations for good cause under sections 553(b)(B) 20 and 553(d)(A) of title 5, United States Code— 21 (1) to exclude certain health care providers and 22 emergency responders from the definition of em- 23 ployee under section 5110(1) including by allowing 24 59 •HR 6201 EH the employer of such health care providers and 1 emergency responders to opt out; 2 (2) to exempt small businesses with fewer than 3 50 employees from the requirements of section 4 5102(a)(5) when the imposition of such require- 5 ments would jeopardize the viability of the business 6 as a going concern; and 7 (3) as necessary, to carry out the purposes of 8 this Act, including to ensure consistency between 9 this Act and Division C and Division G of the Fami- 10 lies First Coronavirus Response Act. 11 DIVISION F—HEALTH 12 PROVISIONS 13 SEC. 6001. COVERAGE OF TESTING FOR COVID–19. 14 (a) IN GENERAL.—A group health plan and a health 15 insurance issuer offering group or individual health insur- 16 ance coverage (including a grandfathered health plan (as 17 defined in section 1251(e) of the Patient Protection and 18 Affordable Care Act)) shall provide coverage, and shall not 19 impose any cost sharing (including deductibles, copay- 20 ments, and coinsurance) requirements or prior authoriza- 21 tion or other medical management requirements, for the 22 following items and services furnished during any portion 23 of the emergency period defined in paragraph (1)(B) of 24 section 1135(g) of the Social Security Act (42 U.S.C. 25 60 •HR 6201 EH 1320b–5(g)) beginning on or after the date of the enact- 1 ment of this Act: 2 (1) In vitro diagnostic products (as defined in 3 section 809.3(a) of title 21, Code of Federal Regula- 4 tions) for the detection of SARS–CoV–2 or the diag- 5 nosis of the virus that causes COVID–19 that are 6 approved, cleared, or authorized under section 7 510(k), 513, 515 or 564 of the Federal Food, Drug, 8 and Cosmetic Act, and the administration of such in 9 vitro diagnostic products. 10 (2) Items and services furnished to an indi- 11 vidual during health care provider office visits 12 (which term in this paragraph includes in-person vis- 13 its and telehealth visits), urgent care center visits, 14 and emergency room visits that result in an order 15 for or administration of an in vitro diagnostic prod- 16 uct described in paragraph (1), but only to the ex- 17 tent such items and services relate to the furnishing 18 or administration of such product or to the evalua- 19 tion of such individual for purposes of determining 20 the need of such individual for such product. 21 (b) ENFORCEMENT.—The provisions of subsection 22 (a) shall be applied by the Secretary of Health and Human 23 Services, Secretary of Labor, and Secretary of the Treas- 24 ury to group health plans and health insurance issuers of- 25 61 •HR 6201 EH fering group or individual health insurance coverage as if 1 included in the provisions of part A of title XXVII of the 2 Public Health Service Act, part 7 of the Employee Retire- 3 ment Income Security Act of 1974, and subchapter B of 4 chapter 100 of the Internal Revenue Code of 1986, as ap- 5 plicable. 6 (c) IMPLEMENTATION.—The Secretary of Health and 7 Human Services, Secretary of Labor, and Secretary of the 8 Treasury may implement the provisions of this section 9 through sub-regulatory guidance, program instruction or 10 otherwise. 11 (d) TERMS.—The terms ‘‘group health plan’’; ‘‘health 12 insurance issuer’’; ‘‘group health insurance coverage’’, and 13 ‘‘individual health insurance coverage’’ have the meanings 14 given such terms in section 2791 of the Public Health 15 Service Act (42 U.S.C. 300gg–91), section 733 of the Em- 16 ployee Retirement Income Security Act of 1974 (29 17 U.S.C. 1191b), and section 9832 of the Internal Revenue 18 Code of 1986, as applicable. 19 SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE 20 PROGRAM FOR CERTAIN VISITS RELATING 21 TO TESTING FOR COVID–19. 22 (a) IN GENERAL.—Section 1833 of the Social Secu- 23 rity Act (42 U.S.C. 1395l) is amended— 24 (1) in subsection (a)(1)— 25 62 •HR 6201 EH (A) by striking ‘‘and’’ before ‘‘(CC)’’; and 1 (B) by inserting before the period at the 2 end the following: ‘‘, and (DD) with respect to 3 a specified COVID–19 testing-related service 4 described in paragraph (1) of subsection (cc) 5 for which payment may be made under a speci- 6 fied outpatient payment provision described in 7 paragraph (2) of such subsection, the amounts 8 paid shall be 100 percent of the payment 9 amount otherwise recognized under such respec- 10 tive specified outpatient payment provision for 11 such service,’’; 12 (2) in subsection (b), in the first sentence— 13 (A) by striking ‘‘and’’ before ‘‘(10)’’; and 14 (B) by inserting before the period at the 15 end the following: ‘‘, and (11) such deductible 16 shall not apply with respect to any specified 17 COVID–19 testing-related service described in 18 paragraph (1) of subsection (cc) for which pay- 19 ment may be made under a specified outpatient 20 payment provision described in paragraph (2) 21 of such subsection’’; and 22 (3) by adding at the end the following new sub- 23 section: 24 63 •HR 6201 EH ‘‘(cc) SPECIFIED COVID–19 TESTING-RELATED 1 SERVICES.—For purposes of subsection (a)(1)(DD): 2 ‘‘(1) DESCRIPTION.— 3 ‘‘(A) IN GENERAL.—A specified COVID– 4 19 testing-related service described in this para- 5 graph is a medical visit that— 6 ‘‘(i) is in any of the categories of 7 HCPCS evaluation and management serv- 8 ice codes described in subparagraph (B); 9 ‘‘(ii) is furnished during any portion 10 of the emergency period (as defined in sec- 11 tion 1135(g)(1)(B)) (beginning on or after 12 the date of enactment of this subsection); 13 ‘‘(iii) results in an order for or admin- 14 istration of a clinical diagnostic laboratory 15 test described in section 16 1852(a)(1)(B)(iv)(IV); and 17 ‘‘(iv) relates to the furnishing or ad- 18 ministration of such test or to the evalua- 19 tion of such individual for purposes of de- 20 termining the need of such individual for 21 such test. 22 ‘‘(B) CATEGORIES OF HCPCS CODES.—For 23 purposes of subparagraph (A), the categories of 24 64 •HR 6201 EH HCPCS evaluation and management services 1 codes are the following: 2 ‘‘(i) Office and other outpatient serv- 3 ices. 4 ‘‘(ii) Hospital observation services. 5 ‘‘(iii) Emergency department services. 6 ‘‘(iv) Nursing facility services. 7 ‘‘(v) Domiciliary, rest home, or custo- 8 dial care services. 9 ‘‘(vi) Home services. 10 ‘‘(vii) Online digital evaluation and 11 management services. 12 ‘‘(2) SPECIFIED OUTPATIENT PAYMENT PROVI- 13 SION.—A specified outpatient payment provision de- 14 scribed in this paragraph is any of the following: 15 ‘‘(A) The hospital outpatient prospective 16 payment system under subsection (t). 17 ‘‘(B) The physician fee schedule under sec- 18 tion 1848. 19 ‘‘(C) The prospective payment system de- 20 veloped under section 1834(o). 21 ‘‘(D) Section 1834(g), with respect to an 22 outpatient critical access hospital service. 23 65 •HR 6201 EH ‘‘(E) The payment basis determined in 1 regulations pursuant to section 1833(a)(3) for 2 rural health clinic services.’’. 3 (b) CLAIMS MODIFIER.—The Secretary of Health 4 and Human Services shall provide for an appropriate 5 modifier (or other identifier) to include on claims to iden- 6 tify, for purposes of subparagraph (DD) of section 7 1833(a)(1), as added by subsection (a), specified COVID– 8 19 testing-related services described in paragraph (1) of 9 section 1833(cc) of the Social Security Act, as added by 10 subsection (a), for which payment may be made under a 11 specified outpatient payment provision described in para- 12 graph (2) of such subsection. 13 (c) IMPLEMENTATION.—Notwithstanding any other 14 provision of law, the Secretary of Health and Human 15 Services may implement the provisions of, including 16 amendments made by, this section through program in- 17 struction or otherwise. 18 SECTION 6003. COVERAGE OF TESTING FOR COVID–19 AT 19 NO COST SHARING UNDER THE MEDICARE 20 ADVANTAGE PROGRAM. 21 (a) IN GENERAL.—Section 1852(a)(1)(B) of the So- 22 cial Security Act (42 U.S.C. 1395w–22(a)(1)(B)) is 23 amended— 24 (1) in clause (iv)— 25 66 •HR 6201 EH (A) by redesignating subclause (IV) as 1 subclause (VI); and 2 (B) by inserting after subclause (III) the 3 following new subclauses: 4 ‘‘(IV) Clinical diagnostic labora- 5 tory test administered during any por- 6 tion of the emergency period defined 7 in paragraph (1)(B) of section 8 1135(g) beginning on or after the 9 date of the enactment of the Families 10 First Coronavirus Response Act for 11 the detection of SARS–CoV–2 or the 12 diagnosis of the virus that causes 13 COVID–19 and the administration of 14 such test. 15 ‘‘(V) Specified COVID–19 test- 16 ing-related services (as described in 17 section 1833(cc)(1)) for which pay- 18 ment would be payable under a speci- 19 fied outpatient payment provision de- 20 scribed in section 1833(cc)(2).’’; 21 (2) in clause (v), by inserting ‘‘, other than sub- 22 clauses (IV) and (V) of such clause,’’ after ‘‘clause 23 (iv)’’; and 24 67 •HR 6201 EH (3) by adding at the end the following new 1 clause: 2 ‘‘(vi) PROHIBITION OF APPLICATION 3 OF CERTAIN REQUIREMENTS FOR COVID–19 4 TESTING.—In the case of a product or 5 service described in subclause (IV) or (V), 6 respectively, of clause (iv) that is adminis- 7 tered or furnished during any portion of 8 the emergency period described in such 9 subclause beginning on or after the date of 10 the enactment of this clause, an MA plan 11 may not impose any prior authorization or 12 other utilization management requirements 13 with respect to the coverage of such a 14 product or service under such plan.’’. 15 (b) IMPLEMENTATION.—Notwithstanding any other 16 provision of law, the Secretary of Health and Human 17 Services may implement the amendments made by this 18 section by program instruction or otherwise. 19 SECTION 6004. COVERAGE AT NO COST SHARING OF 20 COVID–19 TESTING UNDER MEDICAID AND 21 CHIP. 22 (a) MEDICAID.— 23 68 •HR 6201 EH (1) IN GENERAL.—Section 1905(a)(3) of the 1 Social Security Act (42 U.S.C. 1396d(a)(3)) is 2 amended— 3 (A) by striking ‘‘other laboratory’’ and in- 4 serting ‘‘(A) other laboratory’’; 5 (B) by inserting ‘‘and’’ after the semicolon; 6 and 7 (C) by adding at the end the following new 8 subparagraph: 9 ‘‘(B) in vitro diagnostic products (as defined in 10 section 809.3(a) of title 21, Code of Federal Regula- 11 tions) administered during any portion of the emer- 12 gency period defined in paragraph (1)(B) of section 13 1135(g) beginning on or after the date of the enact- 14 ment of this subparagraph for the detection of 15 SARS–CoV–2 or the diagnosis of the virus that 16 causes COVID–19 that are approved, cleared, or au- 17 thorized under section 510(k), 513, 515 or 564 of 18 the Federal Food, Drug, and Cosmetic Act, and the 19 administration of such in vitro diagnostic products;’’. 20 (2) NO COST SHARING.— 21 (A) IN GENERAL.—Subsections (a)(2) and 22 (b)(2) of section 1916 of the Social Security 23 Act (42 U.S.C. 1396o) are each amended— 24 69 •HR 6201 EH (i) in subparagraph (D), by striking 1 ‘‘or’’ at the end; 2 (ii) in subparagraph (E), by striking 3 ‘‘; and’’ and inserting a comma; and 4 (iii) by adding at the end the fol- 5 lowing new subparagraphs: 6 ‘‘(F) any in vitro diagnostic product de- 7 scribed in section 1905(a)(3)(B) that is admin- 8 istered during any portion of the emergency pe- 9 riod described in such section beginning on or 10 after the date of the enactment of this subpara- 11 graph (and the administration of such product), 12 or 13 ‘‘(G) COVID–19 testing-related services 14 for which payment may be made under the 15 State plan; and’’. 16 (B) APPLICATION TO ALTERNATIVE COST 17 SHARING.—Section 1916A(b)(3)(B) of the So- 18 cial Security Act (42 U.S.C. 1396o–1(b)(3)(B)) 19 is amended by adding at the end the following 20 new clause: 21 ‘‘(xi) Any in vitro diagnostic product 22 described in section 1905(a)(3)(B) that is 23 administered during any portion of the 24 emergency period described in such section 25 70 •HR 6201 EH beginning on or after the date of the enact- 1 ment of this clause (and the administration 2 of such product) and any visit described in 3 section 1916(a)(2)(G) that is furnished 4 during any such portion.’’. 5 (C) CLARIFICATION.—The amendments 6 made this paragraph shall apply with respect to 7 a State plan of a territory in the same manner 8 as a State plan of one of the 50 States. 9 (3) STATE OPTION TO PROVIDE COVERAGE FOR 10 UNINSURED INDIVIDUALS.— 11 (A) IN GENERAL.—Section 1902(a)(10) of 12 the Social Security Act (42 U.S.C. 13 1396a(a)(10)) is amended— 14 (i) in subparagraph (A)(ii)— 15 (I) in subclause (XXI), by strik- 16 ing ‘‘or’’ at the end; 17 (II) in subclause (XXII), by add- 18 ing ‘‘or’’ at the end; and 19 (III) by adding at the end the 20 following new subclause: 21 ‘‘(XXIII) during any portion of 22 the emergency period defined in para- 23 graph (1)(B) of section 1135(g) be- 24 ginning on or after the date of the en- 25 71 •HR 6201 EH actment of this subclause, who are un- 1 insured individuals (as defined in sub- 2 section (ss));’’; and 3 (ii) in the matter following subpara- 4 graph (G)— 5 (I) by striking ‘‘and (XVII)’’ and 6 inserting ‘‘, (XVII)’’; and 7 (II) by inserting after ‘‘instead of 8 through subclause (VIII)’’ the fol- 9 lowing: ‘‘, and (XVIII) the medical as- 10 sistance made available to an unin- 11 sured individual (as defined in sub- 12 section (ss)) who is eligible for med- 13 ical assistance only because of sub- 14 paragraph (A)(ii)(XXIII) shall be lim- 15 ited to medical assistance for any in 16 vitro diagnostic product described in 17 section 1905(a)(3)(B) that is adminis- 18 tered during any portion of the emer- 19 gency period described in such section 20 beginning on or after the date of the 21 enactment of this subclause (and the 22 administration of such product) and 23 any visit described in section 24 72 •HR 6201 EH 1916(a)(2)(G) that is furnished dur- 1 ing any such portion’’. 2 (B) RECEIPT AND INITIAL PROCESSING OF 3 APPLICATIONS AT CERTAIN LOCATIONS.—Sec- 4 tion 1902(a)(55) of the Social Security Act (42 5 U.S.C. 1396a(a)(55)) is amended, in the matter 6 preceding subparagraph (A), by striking ‘‘or 7 (a)(10)(A)(ii)(IX)’’ and inserting 8 ‘‘(a)(10)(A)(ii)(IX), or (a)(10)(A)(ii)(XXIII)’’. 9 (C) UNINSURED INDIVIDUAL DEFINED.— 10 Section 1902 of the Social Security Act (42 11 U.S.C. 1396a) is amended by adding at the end 12 the following new subsection: 13 ‘‘(ss) UNINSURED INDIVIDUAL DEFINED.—For pur- 14 poses of this section, the term ‘uninsured individual’ 15 means, notwithstanding any other provision of this title, 16 any individual who is— 17 ‘‘(1) not described in subsection (a)(10)(A)(i); 18 and 19 ‘‘(2) not enrolled in a Federal health care pro- 20 gram (as defined in section 1128B(f)), a group 21 health plan, group or individual health insurance 22 coverage offered by a health insurance issuer (as 23 such terms are defined in section 2791 of the Public 24 73 •HR 6201 EH Health Service Act), or a health plan offered under 1 chapter 89 of title 5, United States Code.’’. 2 (D) FEDERAL MEDICAL ASSISTANCE PER- 3 CENTAGE.—Section 1905(b) of the Social Secu- 4 rity Act (42 U.S.C. 1396d(b)) is amended by 5 adding at the end the following new sentence: 6 ‘‘Notwithstanding the first sentence of this sub- 7 section, the Federal medical assistance percent- 8 age shall be 100 per centum with respect to 9 (and, notwithstanding any other provision of 10 this title, available for) medical assistance pro- 11 vided to uninsured individuals (as defined in 12 section 1902(ss)) who are eligible for such as- 13 sistance only on the basis of section 14 1902(a)(10)(A)(ii)(XXIII) and with respect to 15 expenditures described in section 1903(a)(7) 16 that a State demonstrates to the satisfaction of 17 the Secretary are attributable to administrative 18 costs related to providing for such medical as- 19 sistance to such individuals under the State 20 plan.’’. 21 (b) CHIP.— 22 (1) IN GENERAL.—Section 2103(c) of the So- 23 cial Security Act (42 U.S.C. 1397cc(c)) is amended 24 by adding at the end the following paragraph: 25 74 •HR 6201 EH ‘‘(10) CERTAIN IN VITRO DIAGNOSTIC PROD- 1 UCTS FOR COVID–19 TESTING.—The child health as- 2 sistance provided to a targeted low-income child 3 shall include coverage of any in vitro diagnostic 4 product described in section 1905(a)(3)(B) that is 5 administered during any portion of the emergency 6 period described in such section beginning on or 7 after the date of the enactment of this subparagraph 8 (and the administration of such product).’’. 9 (2) COVERAGE FOR TARGETED LOW-INCOME 10 PREGNANT WOMEN.—Section 2112(b)(4) of the So- 11 cial Security Act (42 U.S.C. 1397ll(b)(4)) is amend- 12 ed by inserting ‘‘under section 2103(c)’’ after ‘‘same 13 requirements’’. 14 (3) PROHIBITION OF COST SHARING.—Section 15 2103(e)(2) of the Social Security Act (42 U.S.C. 16 1397cc(e)(2)) is amended— 17 (A) in the paragraph header, by inserting 18 ‘‘, COVID–19 TESTING,’’ before ‘‘OR PREGNANCY- 19 RELATED ASSISTANCE’’; and 20 (B) by striking ‘‘category of services de- 21 scribed in subsection (c)(1)(D) or’’ and insert- 22 ing ‘‘categories of services described in sub- 23 section (c)(1)(D), in vitro diagnostic products 24 described in subsection (c)(10) (and administra- 25 75 •HR 6201 EH tion of such products), visits described in sec- 1 tion 1916(a)(2)(G), or’’. 2 SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PRO- 3 TECTIVE DEVICES AS COVERED COUNTER- 4 MEASURES. 5 Section 319F–3(i)(1) of the Public Health Service 6 Act (42 U.S.C. 247d–6d(i)(1)) is amended— 7 (1) in subparagraph (B), by striking ‘‘or’’ at 8 the end; and 9 (2) in subparagraph (C), by striking the period 10 at the end and inserting ‘‘; or’’; and 11 (3) by adding at the end the following new sub- 12 paragraph: 13 ‘‘(D) a personal respiratory protective de- 14 vice that is— 15 ‘‘(i) approved by the National Insti- 16 tute for Occupational Safety and Health 17 under part 84 of title 42, Code of Federal 18 Regulations (or successor regulations); 19 ‘‘(ii) subject to the emergency use au- 20 thorization issued by the Secretary on 21 March 2, 2020, or subsequent emergency 22 use authorizations, pursuant to section 564 23 of the Federal Food, Drug, and Cosmetic 24 Act (authorizing emergency use of personal 25 76 •HR 6201 EH respiratory protective devices during the 1 COVID–19 outbreak); and 2 ‘‘(iii) used during the period begin- 3 ning on January 27, 2020, and ending on 4 October 1, 2024, in response to the public 5 health emergency declared on January 31, 6 2020, pursuant to section 319 as a result 7 of confirmed cases of 2019 Novel 8 Coronavirus (2019-nCoV).’’. 9 SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COV- 10 ERAGE FOR VETERANS, AND COVERAGE FOR 11 FEDERAL CIVILIANS. 12 (a) TRICARE.—The Secretary of Defense may not re- 13 quire any copayment or other cost sharing under chapter 14 55 of title 10, United States Code, for in vitro diagnostic 15 products described in paragraph (1) of section 6001(a) (or 16 the administration of such products) or visits described 17 in paragraph (2) of such section furnished during any por- 18 tion of the emergency period defined in paragraph (1)(B) 19 of section 1135(g) of the Social Security Act (42 U.S.C. 20 1320b–5(g)) beginning on or after the date of the enact- 21 ment of this Act. 22 (b) VETERANS.—The Secretary of Veterans Affairs 23 may not require any copayment or other cost sharing 24 under chapter 17 of title 38, United States Code, for in 25 77 •HR 6201 EH vitro diagnostic products described in paragraph (1) of 1 section 6001(a) (or the administration of such products) 2 or visits described in paragraph (2) of such section fur- 3 nished during any portion of the emergency period defined 4 in paragraph (1)(B) of section 1135(g) of the Social Secu- 5 rity Act (42 U.S.C. 1320b–5(g)) beginning on or after the 6 date of the enactment of this Act. 7 (c) FEDERAL CIVILIANS.—No copayment or other 8 cost sharing may be required for any individual occupying 9 a position in the civil service (as that term is defined in 10 section 2101(1) of title 5, United States Code) enrolled 11 in a health benefits plan, including any plan under chapter 12 89 of title 5, United States Code, or for any other indi- 13 vidual currently enrolled in any plan under chapter 89 of 14 title 5 for in vitro diagnostic products described in para- 15 graph (1) of section 6001(a) (or the administration of 16 such products) or visits described in paragraph (2) of such 17 section furnished during any portion of the emergency pe- 18 riod defined in paragraph (1)(B) of section 1135(g) of the 19 Social Security Act (42 U.S.C. 1320b–5(g)) beginning on 20 or after the date of the enactment of this Act. 21 78 •HR 6201 EH SEC. 6007. COVERAGE OF TESTING FOR COVID–19 AT NO 1 COST SHARING FOR INDIANS RECEIVING 2 PURCHASED/REFERRED CARE. 3 The Secretary of Health and Human Services shall 4 cover, without the imposition of any cost sharing require- 5 ments, the cost of providing any COVID–19 related items 6 and services as described in paragraph (1) of section 7 6001(a) (or the administration of such products) or visits 8 described in paragraph (2) of such section furnished dur- 9 ing any portion of the emergency period defined in para- 10 graph (1)(B) of section 1135(g) of the Social Security Act 11 (42 U.S.C. 320b–5(g)) beginning on or after the date of 12 the enactment of this Act to Indians (as defined in section 13 4 of the Indian Health Care Improvement Act (25 U.S.C. 14 1603)) receiving health services through the Indian Health 15 Service, including through an Urban Indian Organization, 16 regardless of whether such items or services have been au- 17 thorized under the purchased/referred care system funded 18 by the Indian Health Service or is covered as a health 19 service of the Indian Health Service. 20 SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP. 21 (a) IN GENERAL.—Subject to subsection (b), for each 22 calendar quarter occurring during the period beginning on 23 the first day of the emergency period defined in paragraph 24 (1)(B) of section 1135(g) of the Social Security Act (42 25 U.S.C. 1320b–5(g)) and ending on the last day of the cal- 26 79 •HR 6201 EH endar quarter in which the last day of such emergency 1 period occurs, the Federal medical assistance percentage 2 determined for each State, including the District of Co- 3 lumbia, American Samoa, Guam, the Commonwealth of 4 the Northern Mariana Islands, Puerto Rico, and the 5 United States Virgin Islands, under section 1905(b) of the 6 Social Security Act (42 U.S.C. 1396d(b)) shall be in- 7 creased by 6.2 percentage points. 8 (b) REQUIREMENT FOR ALL STATES.—A State de- 9 scribed in subsection (a) may not receive the increase de- 10 scribed in such subsection in the Federal medical assist- 11 ance percentage for such State, with respect to a quarter, 12 if— 13 (1) eligibility standards, methodologies, or pro- 14 cedures under the State plan of such State under 15 title XIX of the Social Security Act (42 U.S.C. 1396 16 et seq.) (including any waiver under such title or 17 section 1115 of such Act (42 U.S.C. 1315)) are 18 more restrictive during such quarter than the eligi- 19 bility standards, methodologies, or procedures, re- 20 spectively, under such plan (or waiver) as in effect 21 on January 1, 2020; 22 (2) the amount of any premium imposed by the 23 State pursuant to section 1916 or 1916A of such 24 Act (42 U.S.C. 1396o, 1396o–1) during such quar- 25 80 •HR 6201 EH ter, with respect to an individual enrolled under such 1 plan (or waiver), exceeds the amount of such pre- 2 mium as of January 1, 2020; 3 (3) the State fails to provide that an individual 4 who is enrolled for benefits under such plan (or 5 waiver) as of the date of enactment of this section 6 or enrolls for benefits under such plan (or waiver) 7 during the period beginning on such date of enact- 8 ment and ending the last day of the month in which 9 the emergency period described in subsection (a) 10 ends shall be treated as eligible for such benefits 11 through the end of the month in which such emer- 12 gency period ends unless the individual requests a 13 voluntary termination of eligibility or the individual 14 ceases to be a resident of the State; or 15 (4) the State does not provide coverage under 16 such plan (or waiver), without the imposition of cost 17 sharing, during such quarter for any testing services 18 and treatments for COVID–19, including vaccines, 19 specialized equipment, and therapies. 20 (c) REQUIREMENT FOR CERTAIN STATES.—Section 21 1905(cc) of the Social Security Act (42 U.S.C. 1396d(cc)) 22 is amended by striking the period at the end of the sub- 23 section and inserting ‘‘and section 6008 of the Families 24 First Coronavirus Response Act, except that in applying 25 81 •HR 6201 EH such treatments to the increases in the Federal medical 1 assistance percentage under section 6008 of the Families 2 First Coronavirus Response Act, the reference to ‘Decem- 3 ber 31, 2009’ shall be deemed to be a reference to ‘March 4 11, 2020’.’’. 5 SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TER- 6 RITORIES. 7 Section 1108(g) of the Social Security Act (42 U.S.C. 8 1308(g)) is amended— 9 (1) in paragraph (2)— 10 (A) in subparagraph (B)— 11 (i) in clause (i), by striking ‘‘and’’ at 12 the end; 13 (ii) in clause (ii), by striking ‘‘for each 14 of fiscal years 2020 through 2021, 15 $126,000,000;’’ and inserting ‘‘for fiscal 16 year 2020, $128,712,500; and’’; and 17 (iii) by adding at the end the fol- 18 lowing new clause: 19 ‘‘(iii) for fiscal year 2021, 20 $127,937,500;’’; 21 (B) in subparagraph (C)— 22 (i) in clause (i), by striking ‘‘and’’ at 23 the end; 24 82 •HR 6201 EH (ii) in clause (ii), by striking ‘‘for each 1 of fiscal years 2020 through 2021, 2 $127,000,000;’’ and inserting ‘‘for fiscal 3 year 2020, $130,875,000; and’’; and 4 (iii) by adding at the end the fol- 5 lowing new clause: 6 ‘‘(iii) for fiscal year 2021, 7 $129,712,500;’’; 8 (C) in subparagraph (D)— 9 (i) in clause (i), by striking ‘‘and’’ at 10 the end; 11 (ii) in clause (ii), by striking ‘‘for each 12 of fiscal years 2020 through 2021, 13 $60,000,000; and’’ and inserting ‘‘for fis- 14 cal year 2020, $63,100,000; and’’; and 15 (iii) by adding at the end the fol- 16 lowing new clause: 17 ‘‘(iii) for fiscal year 2021, 18 $62,325,000; and’’; and 19 (D) in subparagraph (E)— 20 (i) in clause (i), by striking ‘‘and’’ at 21 the end; 22 (ii) in clause (ii), by striking ‘‘for each 23 of fiscal years 2020 through 2021, 24 83 •HR 6201 EH $84,000,000.’’ and inserting ‘‘for fiscal 1 year 2020, $86,325,000; and’’; and 2 (iii) by adding at the end the fol- 3 lowing new clause: 4 ‘‘(iii) for fiscal year 2021, 5 $85,550,000.’’; and 6 (2) in paragraph (6)(A)— 7 (A) in clause (i), by striking 8 ‘‘$2,623,188,000’’ and inserting 9 ‘‘$2,716,188,000’’; and 10 (B) in clause (ii), by striking 11 ‘‘$2,719,072,000’’ and inserting 12 ‘‘$2,809,063,000’’. 13 SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AU- 14 THORITY REGARDING MEDICARE TELE- 15 HEALTH SERVICES FURNISHED DURING 16 COVID–19 EMERGENCY PERIOD. 17 Paragraph (3)(A) of section 1135(g) of the Social Se- 18 curity Act (42 U.S.C. 1320b–5(g)) is amended to read as 19 follows: 20 ‘‘(A) furnished to such individual, during 21 the 3-year period ending on the date such tele- 22 health service was furnished, an item or service 23 that would be considered covered under title 24 84 •HR 6201 EH XVIII if furnished to an individual entitled to 1 benefits or enrolled under such title; or’’. 2 DIVISION G—TAX CREDITS FOR 3 PAID SICK AND PAID FAMILY 4 AND MEDICAL LEAVE 5 SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK 6 LEAVE. 7 (a) IN GENERAL.—In the case of an employer, there 8 shall be allowed as a credit against the tax imposed by 9 section 3111(a) or 3221(a) of the Internal Revenue Code 10 of 1986 for each calendar quarter an amount equal to 100 11 percent of the qualified sick leave wages paid by such em- 12 ployer with respect to such calendar quarter. 13 (b) LIMITATIONS AND REFUNDABILITY.— 14 (1) WAGES TAKEN INTO ACCOUNT.—The 15 amount of qualified sick leave wages taken into ac- 16 count under subsection (a) with respect to any indi- 17 vidual shall not exceed $200 ($511 in the case of 18 any day any portion of which is paid sick time de- 19 scribed in paragraph (1), (2), or (3) of section 20 5102(a) of the Emergency Paid Sick Leave Act) for 21 any day (or portion thereof) for which the individual 22 is paid qualified sick leave wages. 23 (2) OVERALL LIMITATION ON NUMBER OF DAYS 24 TAKEN INTO ACCOUNT.—The aggregate number of 25 85 •HR 6201 EH days taken into account under paragraph (1) for any 1 calendar quarter shall not exceed the excess (if any) 2 of— 3 (A) 10, over 4 (B) the aggregate number of days so taken 5 into account for all preceding calendar quarters. 6 (3) CREDIT LIMITED TO CERTAIN EMPLOYMENT 7 TAXES.—The credit allowed by subsection (a) with 8 respect to any calendar quarter shall not exceed the 9 tax imposed by section 3111(a) or 3221(a) of such 10 Code for such calendar quarter (reduced by any 11 credits allowed under subsections (e) and (f) of sec- 12 tion 3111 of such Code for such quarter) on the 13 wages paid with respect to the employment of all 14 employees of the employer. 15 (4) REFUNDABILITY OF EXCESS CREDIT.— 16 (A) IN GENERAL.—If the amount of the 17 credit under subsection (a) exceeds the limita- 18 tion of paragraph (3) for any calendar quarter, 19 such excess shall be treated as an overpayment 20 that shall be refunded under sections 6402(a) 21 and 6413(b) of such Code. 22 (B) TREATMENT OF PAYMENTS.—For pur- 23 poses of section 1324 of title 31, United States 24 Code, any amounts due to an employer under 25 86 •HR 6201 EH this paragraph shall be treated in the same 1 manner as a refund due from a credit provision 2 referred to in subsection (b)(2) of such section. 3 (c) QUALIFIED SICK LEAVE WAGES.—For purposes 4 of this section, the term ‘‘qualified sick leave wages’’ 5 means wages (as defined in section 3121(a) of the Internal 6 Revenue Code of 1986) and compensation (as defined in 7 section 3231(e) of the Internal Revenue Code) paid by an 8 employer which are required to be paid by reason of the 9 Emergency Paid Sick Leave Act. 10 (d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 11 PLAN EXPENSES.— 12 (1) IN GENERAL.—The amount of the credit al- 13 lowed under subsection (a) shall be increased by so 14 much of the employer’s qualified health plan ex- 15 penses as are properly allocable to the qualified sick 16 leave wages for which such credit is so allowed. 17 (2) QUALIFIED HEALTH PLAN EXPENSES.—For 18 purposes of this subsection, the term ‘‘qualified 19 health plan expenses’’ means amounts paid or in- 20 curred by the employer to provide and maintain a 21 group health plan (as defined in section 5000(b)(1) 22 of the Internal Revenue Code of 1986), but only to 23 the extent that such amounts are excluded from the 24 87 •HR 6201 EH gross income of employees by reason of section 1 106(a) of such Code. 2 (3) ALLOCATION RULES.—For purposes of this 3 section, qualified health plan expenses shall be allo- 4 cated to qualified sick leave wages in such manner 5 as the Secretary of the Treasury (or the Secretary’s 6 delegate) may prescribe. Except as otherwise pro- 7 vided by the Secretary, such allocation shall be 8 treated as properly made if made on the basis of 9 being pro rata among covered employees and pro 10 rata on the basis of periods of coverage (relative to 11 the time periods of leave to which such wages re- 12 late). 13 (e) SPECIAL RULES.— 14 (1) DENIAL OF DOUBLE BENEFIT.—For pur- 15 poses of chapter 1 of such Code, the gross income 16 of the employer, for the taxable year which includes 17 the last day of any calendar quarter with respect to 18 which a credit is allowed under this section, shall be 19 increased by the amount of such credit. Any wages 20 taken into account in determining the credit allowed 21 under this section shall not be taken into account for 22 purposes of determining the credit allowed under 23 section 45S of such Code. 24 88 •HR 6201 EH (2) ELECTION NOT TO HAVE SECTION APPLY.— 1 This section shall not apply with respect to any em- 2 ployer for any calendar quarter if such employer 3 elects (at such time and in such manner as the Sec- 4 retary of the Treasury (or the Secretary’s delegate) 5 may prescribe) not to have this section apply. 6 (3) CERTAIN TERMS.—Any term used in this 7 section which is also used in chapter 21 of such 8 Code shall have the same meaning as when used in 9 such chapter. 10 (4) CERTAIN GOVERNMENTAL EMPLOYERS.— 11 This credit shall not apply to the Government of the 12 United States, the government of any State or polit- 13 ical subdivision thereof, or any agency or instrumen- 14 tality of any of the foregoing. 15 (f) REGULATIONS.—The Secretary of the Treasury 16 (or the Secretary’s delegate) shall prescribe such regula- 17 tions or other guidance as may be necessary to carry out 18 the purposes of this section, including— 19 (1) regulations or other guidance to prevent the 20 avoidance of the purposes of the limitations under 21 this section, 22 (2) regulations or other guidance to minimize 23 compliance and record-keeping burdens under this 24 section, 25 89 •HR 6201 EH (3) regulations or other guidance providing for 1 waiver of penalties for failure to deposit amounts in 2 anticipation of the allowance of the credit allowed 3 under this section, 4 (4) regulations or other guidance for recap- 5 turing the benefit of credits determined under this 6 section in cases where there is a subsequent adjust- 7 ment to the credit determined under subsection (a), 8 and 9 (5) regulations or other guidance to ensure that 10 the wages taken into account under this section con- 11 form with the paid sick time required to be provided 12 under the Emergency Paid Sick Leave Act. 13 (g) APPLICATION OF SECTION.—This section shall 14 apply only to wages paid with respect to the period begin- 15 ning on a date selected by the Secretary of the Treasury 16 (or the Secretary’s delegate) which is during the 15-day 17 period beginning on the date of the enactment of this Act, 18 and ending on December 31, 2020. 19 (h) TRANSFERS TO FEDERAL OLD-AGE AND SUR- 20 VIVORS INSURANCE TRUST FUND.—There are hereby ap- 21 propriated to the Federal Old-Age and Survivors Insur- 22 ance Trust Fund and the Federal Disability Insurance 23 Trust Fund established under section 201 of the Social 24 Security Act (42 U.S.C. 401) and the Social Security 25 90 •HR 6201 EH Equivalent Benefit Account established under section 1 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 2 231n–1(a)) amounts equal to the reduction in revenues 3 to the Treasury by reason of this section (without regard 4 to this subsection). Amounts appropriated by the pre- 5 ceding sentence shall be transferred from the general fund 6 at such times and in such manner as to replicate to the 7 extent possible the transfers which would have occurred 8 to such Trust Fund or Account had this section not been 9 enacted. 10 SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF- 11 EMPLOYED INDIVIDUALS. 12 (a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In 13 the case of an eligible self-employed individual, there shall 14 be allowed as a credit against the tax imposed by subtitle 15 A of the Internal Revenue Code of 1986 for any taxable 16 year an amount equal to the qualified sick leave equivalent 17 amount with respect to the individual. 18 (b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 19 purposes of this section, the term ‘‘eligible self-employed 20 individual’’ means an individual who— 21 (1) regularly carries on any trade or business 22 within the meaning of section 1402 of such Code, 23 and 24 91 •HR 6201 EH (2) would be entitled to receive paid leave dur- 1 ing the taxable year pursuant to the Emergency 2 Paid Sick Leave Act if the individual were an em- 3 ployee of an employer (other than himself or her- 4 self). 5 (c) QUALIFIED SICK LEAVE EQUIVALENT 6 AMOUNT.—For purposes of this section— 7 (1) IN GENERAL.—The term ‘‘qualified sick 8 leave equivalent amount’’ means, with respect to any 9 eligible self-employed individual, an amount equal 10 to— 11 (A) the number of days during the taxable 12 year (but not more than the applicable number 13 of days) that the individual is unable to per- 14 form services in any trade or business referred 15 to in section 1402 of such Code for a reason 16 with respect to which such individual would be 17 entitled to receive sick leave as described in 18 subsection (b), multiplied by 19 (B) the lesser of— 20 (i) $200 ($511 in the case of any day 21 of paid sick time described in paragraph 22 (1), (2), or (3) of section 5102(a) of the 23 Emergency Paid Sick Leave Act), or 24 92 •HR 6201 EH (ii) 67 percent (100 percent in the 1 case of any day of paid sick time described 2 in paragraph (1), (2), or (3) of section 3 5102(a) of the Emergency Paid Sick Leave 4 Act) of the average daily self-employment 5 income of the individual for the taxable 6 year. 7 (2) AVERAGE DAILY SELF-EMPLOYMENT IN- 8 COME.—For purposes of this subsection, the term 9 ‘‘average daily self-employment income’’ means an 10 amount equal to— 11 (A) the net earnings from self-employment 12 of the individual for the taxable year, divided by 13 (B) 260. 14 (3) APPLICABLE NUMBER OF DAYS.—For pur- 15 poses of this subsection, the term ‘‘applicable num- 16 ber of days’’ means, with respect to any taxable 17 year, the excess (if any) of 10 days over the number 18 of days taken into account under paragraph (1)(A) 19 in all preceding taxable years. 20 (d) SPECIAL RULES.— 21 (1) CREDIT REFUNDABLE.— 22 (A) IN GENERAL.—The credit determined 23 under this section shall be treated as a credit 24 93 •HR 6201 EH allowed to the taxpayer under subpart C of part 1 IV of subchapter A of chapter 1 of such Code. 2 (B) TREATMENT OF PAYMENTS.—For pur- 3 poses of section 1324 of title 31, United States 4 Code, any refund due from the credit deter- 5 mined under this section shall be treated in the 6 same manner as a refund due from a credit 7 provision referred to in subsection (b)(2) of 8 such section. 9 (2) DOCUMENTATION.—No credit shall be al- 10 lowed under this section unless the individual main- 11 tains such documentation as the Secretary of the 12 Treasury (or the Secretary’s delegate) may prescribe 13 to establish such individual as an eligible self-em- 14 ployed individual. 15 (3) DENIAL OF DOUBLE BENEFIT.—In the case 16 of an individual who receives wages (as defined in 17 section 3121(a) of the Internal Revenue Code of 18 1986) or compensation (as defined in section 19 3231(e) of the Internal Revenue Code) paid by an 20 employer which are required to be paid by reason of 21 the Emergency Paid Sick Leave Act, the qualified 22 sick leave equivalent amount otherwise determined 23 under subsection (c) shall be reduced (but not below 24 zero) to the extent that the sum of the amount de- 25 94 •HR 6201 EH scribed in such subsection and in section 7001(b)(1) 1 exceeds $2,000 ($5,110 in the case of any day any 2 portion of which is paid sick time described in para- 3 graph (1), (2), or (3) of section 5102(a) of the 4 Emergency Paid Sick Leave Act). 5 (4) CERTAIN TERMS.—Any term used in this 6 section which is also used in chapter 2 of the Inter- 7 nal Revenue Code of 1986 shall have the same 8 meaning as when used in such chapter. 9 (e) APPLICATION OF SECTION.—Only days occurring 10 during the period beginning on a date selected by the Sec- 11 retary of the Treasury (or the Secretary’s delegate) which 12 is during the 15-day period beginning on the date of the 13 enactment of this Act, and ending on December 31, 2020, 14 may be taken into account under subsection (c)(1)(A). 15 (f) APPLICATION OF CREDIT IN CERTAIN POSSES- 16 SIONS.— 17 (1) PAYMENTS TO POSSESSIONS WITH MIRROR 18 CODE TAX SYSTEMS.—The Secretary of the Treas- 19 ury (or the Secretary’s delegate) shall pay to each 20 possession of the United States which has a mirror 21 code tax system amounts equal to the loss (if any) 22 to that possession by reason of the application of the 23 provisions of this section. Such amounts shall be de- 24 termined by the Secretary of the Treasury (or the 25 95 •HR 6201 EH Secretary’s delegate) based on information provided 1 by the government of the respective possession. 2 (2) PAYMENTS TO OTHER POSSESSIONS.—The 3 Secretary of the Treasury (or the Secretary’s dele- 4 gate) shall pay to each possession of the United 5 States which does not have a mirror code tax system 6 amounts estimated by the Secretary of the Treasury 7 (or the Secretary’s delegate) as being equal to the 8 aggregate benefits (if any) that would have been 9 provided to residents of such possession by reason of 10 the provisions of this section if a mirror code tax 11 system had been in effect in such possession. The 12 preceding sentence shall not apply unless the respec- 13 tive possession has a plan, which has been approved 14 by the Secretary of the Treasury (or the Secretary’s 15 delegate), under which such possession will promptly 16 distribute such payments to its residents. 17 (3) MIRROR CODE TAX SYSTEM.—For purposes 18 of this section, the term ‘‘mirror code tax system’’ 19 means, with respect to any possession of the United 20 States, the income tax system of such possession if 21 the income tax liability of the residents of such pos- 22 session under such system is determined by ref- 23 erence to the income tax laws of the United States 24 as if such possession were the United States. 25 96 •HR 6201 EH (4) TREATMENT OF PAYMENTS.—For purposes 1 of section 1324 of title 31, United States Code, the 2 payments under this section shall be treated in the 3 same manner as a refund due from a credit provi- 4 sion referred to in subsection (b)(2) of such section. 5 (g) REGULATIONS.—The Secretary of the Treasury 6 (or the Secretary’s delegate) shall prescribe such regula- 7 tions or other guidance as may be necessary to carry out 8 the purposes of this section, including— 9 (1) regulations or other guidance to effectuate 10 the purposes of this Act, and 11 (2) regulations or other guidance to minimize 12 compliance and record-keeping burdens under this 13 section. 14 SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY 15 LEAVE. 16 (a) IN GENERAL.—In the case of an employer, there 17 shall be allowed as a credit against the tax imposed by 18 section 3111(a) or 3221(a) of the Internal Revenue Code 19 of 1986 for each calendar quarter an amount equal to 100 20 percent of the qualified family leave wages paid by such 21 employer with respect to such calendar quarter. 22 (b) LIMITATIONS AND REFUNDABILITY.— 23 (1) WAGES TAKEN INTO ACCOUNT.—The 24 amount of qualified family leave wages taken into 25 97 •HR 6201 EH account under subsection (a) with respect to any in- 1 dividual shall not exceed— 2 (A) for any day (or portion thereof) for 3 which the individual is paid qualified family 4 leave wages, $200, and 5 (B) in the aggregate with respect to all 6 calendar quarters, $10,000. 7 (2) CREDIT LIMITED TO CERTAIN EMPLOYMENT 8 TAXES.—The credit allowed by subsection (a) with 9 respect to any calendar quarter shall not exceed the 10 tax imposed by section 3111(a) or 3221(a) of such 11 Code for such calendar quarter (reduced by any 12 credits allowed under subsections (e) and (f) of sec- 13 tion 3111 of such Code, and section 7001 of this 14 Act, for such quarter) on the wages paid with re- 15 spect to the employment of all employees of the em- 16 ployer. 17 (3) REFUNDABILITY OF EXCESS CREDIT.—If 18 the amount of the credit under subsection (a) ex- 19 ceeds the limitation of paragraph (2) for any cal- 20 endar quarter, such excess shall be treated as an 21 overpayment that shall be refunded under sections 22 6402(a) and 6413(b) of such Code. 23 (c) QUALIFIED FAMILY LEAVE WAGES.—For pur- 24 poses of this section, the term ‘‘qualified family leave 25 98 •HR 6201 EH wages’’ means wages (as defined in section 3121(a) of 1 such Code) and compensation (as defined in section 2 3231(e) of the Internal Revenue Code) paid by an em- 3 ployer which are required to be paid by reason of the 4 Emergency Family and Medical Leave Expansion Act (in- 5 cluding the amendments made by such Act). 6 (d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 7 PLAN EXPENSES.— 8 (1) IN GENERAL.—The amount of the credit al- 9 lowed under subsection (a) shall be increased by so 10 much of the employer’s qualified health plan ex- 11 penses as are properly allocable to the qualified fam- 12 ily leave wages for which such credit is so allowed. 13 (2) QUALIFIED HEALTH PLAN EXPENSES.—For 14 purposes of this subsection, the term ‘‘qualified 15 health plan expenses’’ means amounts paid or in- 16 curred by the employer to provide and maintain a 17 group health plan (as defined in section 5000(b)(1) 18 of the Internal Revenue Code of 1986), but only to 19 the extent that such amounts are excluded from the 20 gross income of employees by reason of section 21 106(a) of such Code. 22 (3) ALLOCATION RULES.—For purposes of this 23 section, qualified health plan expenses shall be allo- 24 cated to qualified family leave wages in such manner 25 99 •HR 6201 EH as the Secretary of the Treasury (or the Secretary’s 1 delegate) may prescribe. Except as otherwise pro- 2 vided by the Secretary, such allocation shall be 3 treated as properly made if made on the basis of 4 being pro rata among covered employees and pro 5 rata on the basis of periods of coverage (relative to 6 the time periods of leave to which such wages re- 7 late). 8 (e) SPECIAL RULES.— 9 (1) DENIAL OF DOUBLE BENEFIT.—For pur- 10 poses of chapter 1 of such Code, the gross income 11 of the employer, for the taxable year which includes 12 the last day of any calendar quarter with respect to 13 which a credit is allowed under this section, shall be 14 increased by the amount of such credit. Any wages 15 taken into account in determining the credit allowed 16 under this section shall not be taken into account for 17 purposes of determining the credit allowed under 18 section 45S of such Code . 19 (2) ELECTION NOT TO HAVE SECTION APPLY.— 20 This section shall not apply with respect to any em- 21 ployer for any calendar quarter if such employer 22 elects (at such time and in such manner as the Sec- 23 retary of the Treasury (or the Secretary’s delegate) 24 may prescribe) not to have this section apply. 25 100 •HR 6201 EH (3) CERTAIN TERMS.—Any term used in this 1 section which is also used in chapter 21 of such 2 Code shall have the same meaning as when used in 3 such chapter. 4 (4) CERTAIN GOVERNMENTAL EMPLOYERS.— 5 This credit shall not apply to the Government of the 6 United States, the government of any State or polit- 7 ical subdivision thereof, or any agency or instrumen- 8 tality of any of the foregoing. 9 (f) REGULATIONS.—The Secretary of the Treasury 10 (or the Secretary’s delegate) shall prescribe such regula- 11 tions or other guidance as may be necessary to carry out 12 the purposes of this section, including— 13 (1) regulations or other guidance to prevent the 14 avoidance of the purposes of the limitations under 15 this section, 16 (2) regulations or other guidance to minimize 17 compliance and record-keeping burdens under this 18 section, 19 (3) regulations or other guidance providing for 20 waiver of penalties for failure to deposit amounts in 21 anticipation of the allowance of the credit allowed 22 under this section, 23 (4) regulations or other guidance for recap- 24 turing the benefit of credits determined under this 25 101 •HR 6201 EH section in cases where there is a subsequent adjust- 1 ment to the credit determined under subsection (a), 2 and 3 (5) regulations or other guidance to ensure that 4 the wages taken into account under this section con- 5 form with the paid leave required to be provided 6 under the Emergency Family and Medical Leave Ex- 7 pansion Act (including the amendments made by 8 such Act). 9 (g) APPLICATION OF SECTION.—This section shall 10 apply only to wages paid with respect to the period begin- 11 ning on a date selected by the Secretary of the Treasury 12 (or the Secretary’s delegate) which is during the 15-day 13 period beginning on the date of the enactment of this Act, 14 and ending on December 31, 2020. 15 (h) TRANSFERS TO FEDERAL OLD-AGE AND SUR- 16 VIVORS INSURANCE TRUST FUND.—There are hereby ap- 17 propriated to the Federal Old-Age and Survivors Insur- 18 ance Trust Fund and the Federal Disability Insurance 19 Trust Fund established under section 201 of the Social 20 Security Act (42 U.S.C. 401) and the Social Security 21 Equivalent Benefit Account established under section 22 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 23 231n–1(a)) amounts equal to the reduction in revenues 24 to the Treasury by reason of this section (without regard 25 102 •HR 6201 EH to this subsection). Amounts appropriated by the pre- 1 ceding sentence shall be transferred from the general fund 2 at such times and in such manner as to replicate to the 3 extent possible the transfers which would have occurred 4 to such Trust Fund or Account had this section not been 5 enacted. 6 SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF- 7 EMPLOYED INDIVIDUALS. 8 (a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In 9 the case of an eligible self-employed individual, there shall 10 be allowed as a credit against the tax imposed by subtitle 11 A of the Internal Revenue Code of 1986 for any taxable 12 year an amount equal to 100 percent of the qualified fam- 13 ily leave equivalent amount with respect to the individual. 14 (b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 15 purposes of this section, the term ‘‘eligible self-employed 16 individual’’ means an individual who— 17 (1) regularly carries on any trade or business 18 within the meaning of section 1402 of such Code, 19 and 20 (2) would be entitled to receive paid leave dur- 21 ing the taxable year pursuant to the Emergency 22 Family and Medical Leave Expansion Act if the in- 23 dividual were an employee of an employer (other 24 than himself or herself). 25 103 •HR 6201 EH (c) QUALIFIED FAMILY LEAVE EQUIVALENT 1 AMOUNT.—For purposes of this section— 2 (1) IN GENERAL.—The term ‘‘qualified family 3 leave equivalent amount’’ means, with respect to any 4 eligible self-employed individual, an amount equal to 5 the product of— 6 (A) the number of days (not to exceed 50) 7 during the taxable year that the individual is 8 unable to perform services in any trade or busi- 9 ness referred to in section 1402 of such Code 10 for a reason with respect to which such indi- 11 vidual would be entitled to receive paid leave as 12 described in subsection (b), multiplied by 13 (B) the lesser of— 14 (i) 67 percent of the average daily 15 self-employment income of the individual 16 for the taxable year, or 17 (ii) $200. 18 (2) AVERAGE DAILY SELF-EMPLOYMENT IN- 19 COME.—For purposes of this subsection, the term 20 ‘‘average daily self-employment income’’ means an 21 amount equal to— 22 (A) the net earnings from self-employment 23 income of the individual for the taxable year, 24 divided by 25 104 •HR 6201 EH (B) 260. 1 (d) SPECIAL RULES.— 2 (1) CREDIT REFUNDABLE.— 3 (A) IN GENERAL.—The credit determined 4 under this section shall be treated as a credit 5 allowed to the taxpayer under subpart C of part 6 IV of subchapter A of chapter 1 of such Code. 7 (B) TREATMENT OF PAYMENTS.—For pur- 8 poses of section 1324 of title 31, United States 9 Code, any refund due from the credit deter- 10 mined under this section shall be treated in the 11 same manner as a refund due from a credit 12 provision referred to in subsection (b)(2) of 13 such section. 14 (2) DOCUMENTATION.—No credit shall be al- 15 lowed under this section unless the individual main- 16 tains such documentation as the Secretary of the 17 Treasury (or the Secretary’s delegate) may prescribe 18 to establish such individual as an eligible self-em- 19 ployed individual. 20 (3) DENIAL OF DOUBLE BENEFIT.—In the case 21 of an individual who receives wages (as defined in 22 section 3121(a) of the Internal Revenue Code of 23 1986) or compensation (as defined in section 24 3231(e) of the Internal Revenue Code) paid by an 25 105 •HR 6201 EH employer which are required to be paid by reason of 1 the Emergency Family and Medical Leave Expan- 2 sion Act, the qualified family leave equivalent 3 amount otherwise described in subsection (c) shall 4 be reduced (but not below zero) to the extent that 5 the sum of the amount described in such subsection 6 and in section 7003(b)(1) exceeds $10,000. 7 (4) CERTAIN TERMS.—Any term used in this 8 section which is also used in chapter 2 of the Inter- 9 nal Revenue Code of 1986 shall have the same 10 meaning as when used in such chapter. 11 (5) REFERENCES TO EMERGENCY FAMILY AND 12 MEDICAL LEAVE EXPANSION ACT.—Any reference in 13 this section to the Emergency Family and Medical 14 Leave Expansion Act shall be treated as including a 15 reference to the amendments made by such Act. 16 (e) APPLICATION OF SECTION.—Only days occurring 17 during the period beginning on a date selected by the Sec- 18 retary of the Treasury (or the Secretary’s delegate) which 19 is during the 15-day period beginning on the date of the 20 enactment of this Act, and ending on December 31, 2020, 21 may be taken into account under subsection (c)(1)(A). 22 (f) APPLICATION OF CREDIT IN CERTAIN POSSES- 23 SIONS.— 24 106 •HR 6201 EH (1) PAYMENTS TO POSSESSIONS WITH MIRROR 1 CODE TAX SYSTEMS.—The Secretary of the Treas- 2 ury (or the Secretary’s delegate) shall pay to each 3 possession of the United States which has a mirror 4 code tax system amounts equal to the loss (if any) 5 to that possession by reason of the application of the 6 provisions of this section. Such amounts shall be de- 7 termined by the Secretary of the Treasury (or the 8 Secretary’s delegate) based on information provided 9 by the government of the respective possession. 10 (2) PAYMENTS TO OTHER POSSESSIONS.—The 11 Secretary of the Treasury (or the Secretary’s dele- 12 gate) shall pay to each possession of the United 13 States which does not have a mirror code tax system 14 amounts estimated by the Secretary of the Treasury 15 (or the Secretary’s delegate) as being equal to the 16 aggregate benefits (if any) that would have been 17 provided to residents of such possession by reason of 18 the provisions of this section if a mirror code tax 19 system had been in effect in such possession. The 20 preceding sentence shall not apply unless the respec- 21 tive possession has a plan, which has been approved 22 by the Secretary of the Treasury (or the Secretary’s 23 delegate), under which such possession will promptly 24 distribute such payments to its residents. 25 107 •HR 6201 EH (3) MIRROR CODE TAX SYSTEM.—For purposes 1 of this section, the term ‘‘mirror code tax system’’ 2 means, with respect to any possession of the United 3 States, the income tax system of such possession if 4 the income tax liability of the residents of such pos- 5 session under such system is determined by ref- 6 erence to the income tax laws of the United States 7 as if such possession were the United States. 8 (4) TREATMENT OF PAYMENTS.—For purposes 9 of section 1324 of title 31, United States Code, the 10 payments under this section shall be treated in the 11 same manner as a refund due from a credit provi- 12 sion referred to in subsection (b)(2) of such section. 13 (e) REGULATIONS.—The Secretary of the Treasury 14 (or the Secretary’s delegate) shall prescribe such regula- 15 tions or other guidance as may be necessary to carry out 16 the purposes of this section, including— 17 (1) regulations or other guidance to prevent the 18 avoidance of the purposes of this Act, and 19 (2) regulations or other guidance to minimize 20 compliance and record-keeping burdens under this 21 section. 22 108 •HR 6201 EH SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOY- 1 ERS. 2 (a) IN GENERAL.—Any wages required to be paid by 3 reason of the Emergency Paid Sick Leave Act and the 4 Emergency Family and Medical Leave Expansion Act 5 shall not be considered wages for purposes of section 6 3111(a) of the Internal Revenue Code of 1986 or com- 7 pensation for purposes of section 3221(a) of such Code. 8 (b) ALLOWANCE OF CREDIT FOR HOSPITAL INSUR- 9 ANCE TAXES.— 10 (1) IN GENERAL.—The credit allowed by sec- 11 tion 7001 and the credit allowed by section 7003 12 shall each be increased by the amount of the tax im- 13 posed by section 3111(b) of the Internal Revenue 14 Code of 1986 on qualified sick leave wages, or quali- 15 fied family leave wages, for which credit is allowed 16 under such section 7001 or 7003 (respectively). 17 (2) DENIAL OF DOUBLE BENEFIT.—For denial 18 of double benefit with respect to the credit increase 19 under paragraph (1), see sections 7001(e)(1) and 20 7003(e)(1). 21 (c) TRANSFERS TO FEDERAL OLD-AGE AND SUR- 22 VIVORS INSURANCE TRUST FUND.—There are hereby ap- 23 propriated to the Federal Old-Age and Survivors Insur- 24 ance Trust Fund and the Federal Disability Insurance 25 Trust Fund established under section 201 of the Social 26 109 •HR 6201 EH Security Act (42 U.S.C. 401) and the Social Security 1 Equivalent Benefit Account established under section 2 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 3 231n–1(a)) amounts equal to the reduction in revenues 4 to the Treasury by reason of this section (without regard 5 to this subsection). Amounts appropriated by the pre- 6 ceding sentence shall be transferred from the general fund 7 at such times and in such manner as to replicate to the 8 extent possible the transfers which would have occurred 9 to such Trust Fund or Account had this section not been 10 enacted. 11 DIVISION H—BUDGETARY 12 EFFECTS 13 SEC. 8001. BUDGETARY EFFECTS. 14 (a) STATUTORY PAYGO SCORECARDS.—The budg- 15 etary effects of division B and each succeeding division 16 shall not be entered on either PAYGO scorecard main- 17 tained pursuant to section 4(d) of the Statutory Pay-As- 18 You-Go Act of 2010. 19 (b) SENATE PAYGO SCORECARDS.—The budgetary 20 effects of division B and each succeeding division shall not 21 be entered on any PAYGO scorecard maintained for pur- 22 poses of section 4106 of H. Con. Res. 71 (115th Con- 23 gress). 24 110 •HR 6201 EH (c) CLASSIFICATION OF BUDGETARY EFFECTS.— 1 Notwithstanding Rule 3 of the Budget Scorekeeping 2 Guidelines set forth in the joint explanatory statement of 3 the committee of conference accompanying Conference Re- 4 port 105–217 and section 250(c)(8) of the Balanced 5 Budget and Emergency Deficit Control Act of 1985, the 6 budgetary effects of division B and each succeeding divi- 7 sion shall not be estimated— 8 (1) for purposes of section 251 of such Act; and 9 (2) for purposes of paragraph (4)(C) of section 10 3 of the Statutory Pay-As-You-Go Act of 2010 as 11 being included in an appropriation Act. 12 Passed the House of Representatives March 14 (leg- islative day March 13), 2020. Attest: Clerk. 116TH CONGRESS 2D SESSION H. R. 6201 AN ACT Making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes.
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